First Previous (PART I Income Tax.) Next (PART III. Corporation Profits Tax.)

18 1959

FINANCE ACT, 1959

PART II.

Customs And Excise.

Tobacco.

11. —(1) The duty of customs on tobacco imposed by section 20 of Finance Act, 1932 , shall, as on and from the 1st day of May, 1959, be charged, levied and paid as respects unmanufactured tobacco at the several rates specified in Part I of the Third Schedule to this Act in lieu of the several rates at which the said duty is now chargeable on unmanufactured tobacco by virtue of section 7 of Finance Act, 1957 .

(2) The duty of excise on tobacco imposed by section 19 of the Finance Act, 1934 , shall, as on and from the 1st day of May, 1959, be charged, levied and paid as respects unmanufactured tobacco at the several rates specified in Part II of the Third Schedule to this Act in lieu of the several rates at which the said duty is now chargeable on unmanufactured tobacco by virtue of section 7 of Finance Act, 1957 .

(3) As respects unmanufactured tobacco which, apart from this subsection, would be entitled by virtue of subsection (7) of section 7 of Finance Act, 1957 , to the preferential rates of customs duties specified in Part HI of the Schedule to that Act, the duty of customs chargeable thereon on delivery from bonded warehouse shall, as on and from the 1st day of May, 1959, be charged, levied and paid at the rates for unmanufactured tobacco specified in Part III of the Third Schedule to this Act.

(4) As respects unmanufactured tobacco delivered from a bonded warehouse to a licensed manufacturer of tobacco on or after the 1st day of May, 1959, the Revenue Commissioners may, subject to compliance by the manufacturer with such conditions for securing payment of the duty as they may think fit to impose, permit the manufacturer to defer payment of the duty charged on the tobacco to a day not later than—

(a) in case the tobacco is so delivered in the month of March in any year, the last day of that month, or

(b) in any other case, the last day of the month succeeding the month in which the tobacco is so delivered.

(5) As respects unmanufactured tobacco delivered from a bonded warehouse to a licensed manufacturer of tobacco on or after the 1st day of May, 1959, in relation to which there is no deferment of payment of duty pursuant to subsection (4) of this section, the manufacturer shall be entitled to receive a rebate of duty of two pence and one half-penny in respect of every pound of the tobacco.

Amendment of section 12 of Finance Act, 1932.

12. Section 12 of Finance Act, 1932 , is hereby amended by the deletion of “and are not obtainable or likely to be obtainable in Saorstát Éireann” and by the insertion of “and the said Minister for Finance, after such consultation as aforesaid, so thinks proper” before “the Revenue Commissioners may”.

Exemptions from entertainments duty.

13. —(1) In this section “entertainments duty” means the excise duty referred to by that name in and chargeable under section 1 of the Finance (New Duties) Act, 1916, as amended by subsequent enactments.

(2) On and after the 16th day of April, 1959, entertainments duty shall not be charged or levied on payments for admission to any entertainment which consists solely of one or more greyhound races.

(3) During the period beginning on the 16th day of April, 1959, and ending on the 31st day of July, 1959, entertainments duty shall not be charged or levied on payments for admission to any entertainment which consists solely of an exhibition of the sport of boxing.

(4) On and after the 1st day of August, 1959, entertainments duty shall not be charged or levied on payments for admission to any entertainment which consists solely of an exhibition of any game or sport which is played or contested by two or more persons or by two or more groups of persons.

Entertainments duty—ball or dance proceeds of which are for educational, philanthropic or charitable purposes.

14. —Subsection (4) of section 10 of Finance Act, 1943 , shall, as respects any entertainment which is a ball or dance held on or after the 1st day of August, 1959, have effect as if “sixty per cent.” were substituted for “fifty per cent.”.

Entertainments duty—rates in the case of ball or dance.

15. —On and after the 1st day of August, 1959, subsection (2) of section 15 of Finance Act, 1956 , shall have effect as if—

(a) for the rates specified in paragraph (i) thereof there were substituted the following rates:

Rate of Duty.

Where the payment for admission, excluding duty—

exceeds  2s.          6d.         but does not exceed   2s.    10½d.

1½d.

2s.

10½d

3s.

3d.

3d.

3s.

3d.

3s.

5½d.

3½d.

3s.

5½d.

3s.

8d.

4d.

3s.

8d.

4s.

7d.

5d.

4s.

7d.

5d. for the first 4s. 7d. and for every additional 1s. or part of 1s.

(b) for the rates specified in paragraph (ii) thereof there were substituted the following rates:

Rate of Duty.

Where the payment for admission, excluding duty—

exceeds  2s.        6d.       but does not exceed   2s.        9d.

3d.

2s.

9d

3s.

0d.

6d.

3s.

0d.

3s.

2d.

7d.

3s.

2d.

3s.

4d.

8d.

3s.

4d.

4s.

2d.

10d.

4s.

2d.

10d. for the first 4s. 2d. and 3d. for every additional 1s. or part of 1s.

Entertainments duty— amendment of section 10 (4) (c) of Finance Act, 1948.

16. —Paragraph (c) of subsection (4) of section 10 of Finance Act, 1948 , shall, as respects entertainments held on or after the 1st day of August, 1959, have effect as if “seventy-five per cent.”were substituted for “fifty per cent.”.

Entertainments duty—rates in the case or cinematographic exhibitions.

17. —On and after the 1st day of August, 1959, section 10 of Finance Act, 1948 , shall have effect as if, for the rates specified in subsection (3) thereof, there were substituted the following rates:

Rate of Duty.

Where the payment for admission, excluding duty—

exceeds              8d.         but does not exceed            8½d.

½d.

           8½d.

           9d.

1d.

           9d.

           9½d.

1½d.

           9½d.

           11d.

2d.

         11d.

1s.     0½d.

3½d.

1s.     0½d.

1s.     2d.

5d.

1s.     2d.

1s.     3d.

6d.

1s.     3d.

1s.     5½d.

7½d.

1s.     5½d.

1s.     7d.

9d.

1s.     7d.

1s.     8½d.

10½d.

1s.     8½d.

1s.   10d.

11d.

1s.   10d.

1s.   11d.

1s.   1d.

1s.   11d.

1s.   1d. for the first 1s. 11d. and ½. for every additional ½d. or part of ½d.

Entertainments duty—rural areas.

18. —Subsections (5) and (6) of section 16 of Finance Act, 1954 , shall have effect as if in each subsection “four years” were substituted for “two years”.

Hydrocarbon oils.—miscellaneous provisions.

19. —(1) Subject to compliance with such conditions as the Revenue Commissioners may think fit to impose, the duty of customs imposed by section 1 of Finance (Customs Duties) (No. 4) Act, 1931 , or the duty of customs imposed by section 21 of Finance Act, 1935 , shall not be charged or levied on any hydrocarbon oil removed on importation, or delivered from bonded warehouse, to the premises of a refiner of hydrocarbon oil for the purpose of undergoing a process of manufacture therein.

(2) Subject to compliance with such conditions as the Revenue Commissioners may think fit to impose, any hydrocarbon oil liable to a duty of excise may be removed for exportation, or for shipment as stores, from the premises of the manufacturer thereof without payment of duty.

(3) Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, repay to any particular person any duty charged and levied under section 1 of Finance (Miscellaneous Provisions) Act, 1935 , and paid on any particular articles on delivery from the premises of a refiner of hydrocarbon oil or from bonded warehouse.

(4) Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, authorise any person to take delivery from the premises of a refiner of hydrocarbon oil or from a bonded warehouse of any of the articles chargeable with the duty imposed by section 1 of Finance (Miscellaneous Provisions) Act, 1935 , without payment of that duty.

(5) (a) Whenever the Revenue Commissioners are satisfied that any hydrocarbon oil, other than lubricating oil, on which either the duty of customs or the duty of excise imposed by section 21 of Finance Act, 1935 , has been paid has been used in, or in connection with, the production of goods for export but has not been used for combustion in the engine of a mechanically propelled vehicle, the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, repay to the person who produced the goods for export any such duty paid on the oil, less any rebate thereof allowed under the said section 21.

(b) In this section “production” includes any industrial process or operation.

(6) Whenever the Revenue Commissioners are satisfied that any hydrocarbon oil chargeable with the duty of excise imposed by section 21 of Finance Act, 1935 , is intended for the purpose of undergoing a process of manufacture, or for the purpose of being incorporated with other substances as an ingredient of a manufactured product, the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, permit the oil to be delivered from the premises of a refiner of hydrocarbon oil or from a bonded warehouse without payment of that duty.

Confirmation of Order.

20. —The Imposition of Duties (No. 60) (Special Import Levies and Miscellaneous Customs Duties) Order, 1959 (SI. No. 63 of 1959), is hereby confirmed.