PART III.

Customs and Excise.

12. —(1) The duty of customs on tobacco imposed by section 20 of the Finance Act, 1932 (No. 20 of 1932), shall, in respect of tobacco imported on or after the 8th day of May, 1941, be charged, levied, and paid at the several rates specified in Part I of the First Schedule to this Act in lieu of the rates at which the said duty is now chargeable by virtue of section 4 of the Finance (No. 2) Act, 1939 (No. 33 of 1939).

(2) The duty of excise on tobacco imposed by section 19 of the Finance Act, 1934 (No. 31 of 1934), shall, as on and from the 8th day of May, 1941, be charged, levied, and paid at the several rates specified in Part II of the First Schedule to this Act in lieu of the rates at which the said duty is now chargeable by virtue of section 4 of the Finance (No. 2) Act, 1939 (No. 33 of 1939).

(3) Sub-sections (3) to (5) of the said section 19 of the Finance Act, 1934 , shall apply to tobacco which is chargeable with the duty of excise imposed by sub-section (1) of that section at a rate specified in Part II of the First Schedule to this Act, and for the purpose of such application references in the said sub-sections (3) to (5) of the said section 19 to Part I of the Sixth Schedule to the said Finance Act, 1934 , shall be construed and have effect as references to Part II of the First Schedule to this Act.

13. —(1) The duty of customs imposed by section 21 of the Finance Act, 1935 (No. 28 of 1935), shall, in respect of hydrocarbon oil chargeable with that duty which is imported on or after the 8th day of May, 1941, be charged, levied, and paid at the rate of one shilling and three pence the gallon in lieu of the rate now chargeable by virtue of sub-section (1) of section 11 of the Finance Act, 1939 (No. 18 of 1939).

(2) The rebate allowable under sub-section (2) of the said section 21 of the Finance Act, 1935 , shall, in respect of hydrocarbon oil on which such rebate is allowable and which is imported on or after the 8th day of May, 1941, be allowed at the rate of one shilling and three pence the gallon in lieu of the rate now allowable by virtue of sub-section (2) of the said section 11 of the Finance Act, 1939 .

(3) The duty of excise imposed by the said section 21 of the Finance Act, 1935 , shall, in respect of hydrocarbon oil chargeable with that duty which is sent out, on or for sale or otherwise, from the premises of the manufacturer thereof on or after the 8th day of May, 1941, or is used by such manufacturer on or after that date for any purpose other than the manufacture or production of hydrocarbon oil, be charged, levied, and paid at the rate of one shilling and one penny the gallon in lieu of the rate now chargeable by virtue of sub-section (3) of the said section 11 of the Finance Act, 1939 .

(4) The rebate allowable under sub-section (4) of the said section 21 of the Finance Act, 1935 , shall, in respect of hydrocarbon oil on which such rebate is allowable and on which the excise duty mentioned in the next preceding sub-section of this section was paid at the rate of one shilling and one penny the gallon, be allowed at the rate of one shilling and one penny the gallon in lieu of the rate now allowable by virtue of sub-section (4) of the said section 11 of the Finance Act, 1939 .

14. —(1) The duty of customs imposed by section 1 of the Finance (Customs Duties) (No. 4) Act, 1931 (No. 43 of 1931), as amended by subsequent enactments, shall, in respect of mineral hydrocarbon light oil chargeable with that duty which is imported on or after the 8th day of May, 1941, be charged, levied, and paid at the rate of one shilling and three pence the gallon in lieu of the rate now chargeable by virtue of sub-section (1) of section 10 of the Finance Act, 1939 (No. 18 of 1939).

(2) The duty of excise imposed by section 1 of the Finance (Miscellaneous Provisions) Act, 1935 (No. 7 of 1935), as amended by subsequent enactments, shall, in respect of mineral hydrocarbon light oil chargeable with that duty which is sent out, on or for sale or otherwise, from the premises of the manufacturer thereof on or after the 8th day of May, 1941, or is used by such manufacturer on or after that date for any purpose other than the manufacture or production of mineral hydrocarbon oil, be charged, levied, and paid at the rate of one shilling and one penny the gallon in lieu of the rate now chargeable by virtue of sub-section (2) of section 10 of the Finance Act, 1939 (No. 18 of 1939).

15. —(1) In lieu of the present duty of customs in respect of matches, there shall be charged, levied, and paid on all matches imported on or after the 8th day of May, 1941, a duty of customs at the several rates specified in Part I of the Second Schedule to this Act.

(2) In lieu of the present duty of excise in respect of matches, there shall be charged, levied, and paid as on and from the 8th day of May, 1941, on all matches made in the State a duty of excise at the several rates specified in Part II of the Second Schedule to this Act.

16. —Neither the duty imposed by section 11 of the Finance Act, 1928 (No. 11 of 1928), nor the motor car duty imposed by section 12 of the Finance Act, 1934 (No. 31 of 1934), shall be charged or levied on any motor tractor (within the meaning of the said section 12) imported on or after the 8th day of May, 1941, which is, in the opinion of the Revenue Commissioners, designed and constructed for use for agricultural purposes or on any article so imported which is, in the opinion aforesaid, a component part or an accessory of a motor tractor (within the meaning of the said section 12) designed and constructed as aforesaid.

17. —The steam car duty imposed by section 13 of the Finance Act, 1934 (No. 31 of 1934), shall not be charged or levied on any steam tractor (within the meaning of the said section 13) imported on or after the 8th day of May, 1941, which is, in the opinion of the Revenue Commissioners, designed and constructed for use for agricultural purposes or on any article so imported which is, in the opinion aforesaid, a component part or an accessory of a steam tractor (within the meaning of the said section 13) designed and constructed as aforesaid.

18. —The duty on bets imposed by section 24 of the Finance Act, 1926 (No. 35 of 1926), shall (subject and without prejudice to the provisions of section 20 of the Finance Act, 1931 (No. 31, of 1931) ) be charged, levied, and paid on bets entered into on or after the 1st day of July, 1941, at the rate of seven and one-half per cent. of the amount of the bet in lieu of the rate of five per cent. mentioned in the said section 24.

19. —(1) The duty of excise imposed by section 1 of the Finance (Miscellaneous Provisions) Act, 1935 (No. 7 of 1935), as amended by subsequent enactments, shall not be charged or levied on any mineral hydrocarbon light oil in respect of which it is shown, to the satisfaction of the Revenue Commissioners, that such oil is not of the character of petrol and is not a blend of petrol with another article or other articles and is intended for use in internal combustion engines as a substitute for petrol.

(2) This section shall have and be deemed to have had effect as on and from the 1st day of January, 1941.

20. —For the purposes of section 21 of the Finance Act, 1936 (No. 31 of 1936), an air service between an airport in the State and an airport in Spain, Portugal, or the continent of Africa shall be deemed to be and always to have been a transatlantic air service.

21. —(1) In this section—

the expression “the Minister” means the Minister for Local Government and Public Health;

the word “licence” means a licence taken out, either before or after the passing of this Act, under section 13 of the Finance Act, 1920, in respect of a mechanically propelled vehicle;

the expression “restricted period” means any period commencing on a date after the 31st day of December, 1940, (whether such period is wholly before, or partly before and partly after, or wholly after the passing of this Act) during which, in the opinion of the Minister, the use of mechanically propelled vehicles is restricted by reason of a general scarcity of petrol.

(2) Where the period in respect of which a licence is taken out is the same as or includes the whole or part of a restricted period, the Minister, if he so thinks proper and subject to such conditions (if any) as he may think fit to impose, may, with the consent (given either generally or in respect of any particular case) of the Minister for Finance, make a repayment of the whole or part of the duty paid upon such licence.

(3) Every repayment of the whole or part of the duty paid upon a licence taken out in respect of a period expiring not earlier than the 24th day of March, 1941, which was made by the Minister before the passing of this Act shall be and be deemed always to have been a proper repayment.

(4) Where, as a condition of obtaining a repayment under this section, a surrender is made of any licence, such licence shall cease to have effect upon such surrender.

(5) This section shall continue in force so long as the Emergency Powers Act, 1939 (No. 28 of 1939), continues in force and shall then expire.

22. —(1) Where—

(a) a mechanically propelled vehicle is a vehicle on which excise duty is payable under section 13 of the Finance Act, 1920, at a rate mentioned in paragraph 5 of the Third Schedule to the Finance Act, 1926 (No. 35 of 1926), and

(b) such vehicle is used for drawing a trailer, and

(c) while so used, the goods conveyed by such vehicle and trailer consist solely of turf,

the additional duty in respect of a vehicle used for drawing a trailer referred to in the said paragraph 5 shall not be charged or levied on such vehicle in respect of the use thereof for drawing such trailer.

(2) This section shall continue in force so long as the Emergency Powers Act, 1939 (No. 28 of 1939), continues in force and shall then expire.

23. —(1) Where—

(a) a mechanically propelled vehicle, designed for using petrol as its fuel, is a vehicle on which excise duty is payable under section 13 of the Finance Act, 1920, at a rate mentioned in paragraph 5 of the Third Schedule to the Finance Act, 1926 (No. 35 of 1926), and

(b) such vehicle is used for drawing a trailer, and

(c) such trailer, while being so drawn, is used solely for conveying, for the propulsion of such vehicle, a substitute for petrol or apparatus for making a substitute for petrol,

the additional duty in respect of a vehicle used for drawing a trailer referred to in the said paragraph 5 shall not be charged or levied on such vehicle in respect of the use thereof for drawing such trailer.

(2) This section shall continue in force so long as the Emergency Powers Act, 1939 (No. 28 of 1939), continues in force and shall then expire.

24. —(1) The excise duty chargeable under section 13 of the Finance Act, 1920, as amended by section 20 of the Finance Act, 1926 (No. 35 of 1926), shall not be charged or levied on any mechanically propelled vehicle which is a mobile canteen so long as—

(a) this section is in force, and

(b) such canteen is not conducted for the purpose of obtaining profit for any person concerned in the operation thereof, and

(c) such canteen is operated solely for the conveyance, preparation and supply of food and other necessaries for or to persons for whom the obtaining of such food and necessaries has become impossible or difficult owing to circumstances referable to the war in which the United Kingdom of Great Britain and Northern Ireland is now engaged.

(2) This section shall continue in force so long as the Emergency Powers Act, 1939 (No. 28 of 1939), continues in force and shall then expire.

25. —(1) In this section—

the expression “the final date” means the date when the Emergency Powers Act, 1939 (No. 28 of 1939), ceases to be in force;

the expression “petrol pump” has the same meaning as it has in section 35 of the Local Government Act, 1925 (No. 5 of 1925);

the word “licence” means a licence under the said section 35;

the expression “appropriate authority” means the authority which issued a licence;

the expression “the terminating date” when used in relation to a petrol pump which has been taken over or sealed up in the manner specified in sub-section (2) of this section means the date when such petrol pump ceases to be so taken over or sealed up;

(2) Where, after the 31st day of March, 1941, and before the passing of this Act or after such passing and before the final date, a petrol pump in respect of which a licence is in force either—

(a) is taken over by the Minister for Defence under any order made before or after the passing of this Act under the Emergency Powers Act, 1939 (No. 28 of 1939), or

(b) is, on the application of the holder of such licence, sealed up by the appropriate authority in such manner as to prevent such pump being used for supplying motor spirit,

the holder of such licence may surrender it to the appropriate authority and shall thereupon be repaid such part of the fee paid on the grant of such licence as bears to the whole of such fee the same proportion as the unexpired part of the period of validity of such licence bears to the whole of that period.

(3) A licence surrendered under this section shall cease to have effect upon such surrender.

(4) Where a licence is surrendered under this section, the petrol pump to which it relates may be maintained without a licence until the terminating date or the final date (whichever first occurs).

(5) Where, after the 31st day of March, 1941, and before the passing of this Act, the period of validity of a licence expired and immediately before such expiry the petrol pump to which such licence related remained taken over or sealed in the manner specified in sub-section (2) of this section, it shall be deemed to have been lawful to maintain such pump without a licence from the time of such expiry until the passing of this Act or, where the terminating date occurred before the passing of this Act, the terminating date.

(6) Where by virtue of the immediately preceding sub-section of this section the maintenance of a petrol pump until the passing of this Act is deemed to have been lawful, such pump may be maintained after the passing of this Act without a licence until the terminating date or the final date (whichever first occurs).

(7) Where, after the passing of this Act, the period of validity of a licence expires and immediately before such expiry the petrol pump to which the licence related remained taken over or sealed in the manner specified in sub-section (2) of this section, such pump may be maintained without a licence until the terminating date or the final date (whichever first occurs).

26. — Section 18 of the Finance Act, 1927 (No. 18 of 1927), is hereby repealed and in lieu thereof it is hereby enacted that any person guilty of an offence under section 37 of the Finance Act, 1925 (No. 28 of 1925), shall be liable on summary conviction thereof to an excise penalty of two pounds.