52 1933

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Number 52 of 1933.


FINANCE (CUSTOMS AND EXCISE DUTIES) ACT, 1933.


ARRANGEMENT OF SECTIONS

Section

1.

Duty on rose bushes.

2.

Duty on grass seed.

3.

Additional duty on certain personal clothing and wearing apparel.

4.

Imposition of duties in the First Schedule.

5.

Alteration of duty on certain empty glass bottles.

6.

Amendment of Acts in the Second Schedule.

7.

Amendment of Third Schedule to the Finance Act, 1926.

8.

Change of user mechanically propelled vehicle.

9.

Drawback and reimportation provisions for woven tissues.

10.

Amendment of sections 24, 25, and 34 of the Finance Act, 1933.

11.

Penalty for breach of condition.

12.

Care and management of duties.

13.

Short title and construction.

FIRST SCHEDULE.

Certain Customs Duties

SECOND SCHEDULE.

Amendments of Acts


Acts Referred to

Finance (Customs Duties) (No. 2) Act, 1932

No. 11 of 1932

Finance Act, 1933

No. 15 of 1933

Finance Act, 1926

No. 35 of 1926

Road Traffic Act, 1933

No. 11 of 1933

Finance (Customs and Stamp Duties) Act, 1929

No. 5 of 1929

Provisional Collection of Taxes Act, 1927

No. 7 of 1927

Finance Act, 1932

No. 20 of 1932

Finance (Customs Duties) (No. 4) Act, 1932

No. 34 of 1932

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Number 52 of 1933.


FINANCE (CUSTOMS AND EXCISE DUTIES) ACT, 1933.


AN ACT TO CHARGE AND IMPOSE CERTAIN DUTIES OF CUSTOMS AND DUTIES OF EXCISE AND TO AMEND THE LAW RELATING TO CUSTOMS AND EXCISE AND TO MAKE FURTHER PROVISIONS IN CONNECTION WITH FINANCE. [15th December, 1933.]

BE IT ENACTED BY THE OIREACHTAS OF SAORSTÁT EIREANN AS FOLLOWS:—

Duty on rose bushes.

1. —(1) There shall be charged, levied, and paid on all rose bushes imported into Saorstát Eireann on or after the 28th day of September, 1933, a customs duty at the rate of sixpence per rose bush.

(2) Whenever the Minister for Finance, after consultation with the Minister for Agriculture, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of the duty imposed by this section stocks for rose propagation chargeable with such duty either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them, or within a specified time or in a specified quantity.

Duty on grass seed.

2. —(1) There shall be charged, levied, and paid a customs duty at the rate of two shillings per hundredweight on grass seed of all descriptions imported into Saorstát Eireann on or after the 28th day of September, 1933.

(2) Whenever the Minister for Finance, after consultation with the Minister for Agriculture, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of the duty imposed by this section any goods chargeable with such duty either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them, or within a specified time or in a specified quantity.

Additional duty on certain personal clothing and wearing apparel.

3. —(1) A duty of customs at the rate of an amount equal to twenty per cent. of the value of the article shall be charged, levied, and paid on every of the following articles which is imported into Saorstát Eireann on or after the 24th day of November, 1933, and is chargeable with the duty imposed by section 7 of the Finance (Customs Duties) (No. 2) Act, 1932 (No. 11 of 1932), that is to say:—

(a) articles which are of the nature of coats, wraps, costumes, dresses or blouses suitable for wear by women and are neither knitted nor proofed nor made wholly or mainly of leather or of fur, and also component parts and accessories of such articles, and

(b) articles of personal clothing or wearing apparel (other than gloves) made wholly or mainly of fur, and also component parts and accessories of such articles.

(2) The duty imposed by this section shall not be charged or levied on any article which, in the opinion of the Revenue Commissioners, has before importation been substantially worn or otherwise used outside Saorstát Eireann by a person other than the importer or members of his family or household.

(3) The duty imposed by this section on any article shall be chargeable in addition to and not in substitution for any other duty which may be chargeable on such article.

Imposition of duties in the First Schedule.

4. —(1) There shall be charged, levied, and paid on every of the articles mentioned in the second column of the First Schedule to this Act imported into Saorstát Eireann on or after the 30th day of September, 1933, a customs duty at the rate stated in the third column of the said First Schedule opposite the mention of the article in the said second column.

(2) Where a percentage is stated in the third column of the First Schedule to this Act opposite the mention of any article in the second column of that Schedule, such statement shall be construed as meaning a rate of duty equal to that percentage of the value of such article.

(3) Whenever it is stated in the fourth column of the First Schedule to this Act that the provisions of section 8 of the Finance Act, 1919, shall apply to a duty mentioned in that Schedule, the provisions of the said section 8 shall apply to that duty with the substitution of the expression “Saorstát Eireann” for the expression “Great Britain and Ireland” and as though the articles chargeable with the said duty were included in the Second Schedule to the said Finance Act, 1919, in the list of goods to which two-thirds of the full rate is made applicable as a preferential rate.

(4) Subject to the provisions of the next preceding sub-section of this section, the provisions (if any) set forth in the fourth column of the First Schedule to this Act at any reference number in that Schedule shall have effect in respect of the duty mentioned at that reference number.

Alteration of duty on certain empty glass bottles.

5. —(1) The duty on certain empty glass bottles and empty glass jars imposed by section 4 of the Finance Act, 1933 (No. 15 of 1933), and mentioned at reference number 14 in the First Schedule to that Act shall, in respect of all bottles chargeable with that duty which are imported into Saorstát Eireann on or after the 24th day of November, 1933, and are, in the opinion of the Revenue Commissioners, designed, constructed, and intended for use for bottling beer, be charged, levied, and paid at whichever of the following rates produces in each particular case the greater amount of duty, that is to say:—

(a) the rate of eight shillings per gross of one hundred and forty-four bottles, or

(b) the rate stated at the said reference number 14.

(2) The provisions of section 8 of the Finance Act, 1919, shall not apply to the duty mentioned in the preceding sub-section of this section when chargeable at the rate of eight shillings per gross of one hundred and forty-four bottles.

Amendment of Acts in the Second Schedule.

6. —The several Acts mentioned in the second column of the Second Schedule to this Act shall be respectively amended or otherwise affected in the manner set out in the third column of the said Second Schedule opposite the mention of each such Act in the said second column and shall have effect as so amended or affected in respect of articles imported into Saorstát Eireann on or after the 30th day of September, 1933.

Amendment of Third Schedule to the Finance Act, 1926 .

7. —The Third Schedule to the Finance Act, 1926 (No. 35 of 1926), shall be and is hereby amended as on and from the 1st day of January, 1934, as follows and section 20 of that Act and the said Third Schedule shall have effect accordingly, that is to say:—

(a) in paragraph 3 of the said Third Schedule—

(i) the passage beginning with the word “Vehicles” and ending with the figures “1888” shall be and is hereby deleted and the words “The following vehicles, that is to say” shall be and are hereby inserted in the said paragraph in lieu of the words so deleted, and

(ii) the words “Other vehicles” shall be and are hereby deleted and the words “Vehicles used as large public service vehicles within the meaning of the Road Traffic Act, 1933 (No. 11 of 1933)” shall be and are hereby inserted in the said paragraph in lieu of the words so deleted;

(b) the following proviso shall be and is hereby inserted in paragraph 5 of the said Third Schedule at the end of that paragraph, that is to say:—

“In the case of a vehicle to which this paragraph applies and which is not electrically propelled and which exceeds one ton but does not exceed one and one-quarter tons in weight unladen and in respect of which it is shown to the satisfaction of the Minister for Industry and Commerce that such vehicle was assembled in Saorstát Eireann in a manner and to an extent for the time being approved of by the said Minister, duty shall be charged, levied, and paid in respect of such vehicle at the rate of twenty pounds in lieu of the above-mentioned rate of thirty pounds”;

(c) the following sub-paragraph shall be and is hereby inserted in paragraph 6 of the said Third Schedule in lieu of sub-paragraph (b) now contained in that paragraph, that is to say:—

“(b) any vehicle which is used as a public service vehicle within the meaning of the Road Traffic Act, 1933 (No. 11 of 1933), and was registered in Saorstát Eireann on the 21st day of April, 1926, as a hackney carriage within the meaning of section 4 of the Customs and Inland Revenue Act, 1888, and has an engine of the same specification and design as any class of engine for the time being entitled to the benefit of the foregoing paragraph (a)_______£12”;

(d) in the first proviso to paragraph 6 of the said Third Schedule, the words “a hackney carriage as defined in section 4 of the Customs and Inland Revenue Act, 1888” shall be and are hereby deleted and the words “used as a small public service vehicle within the meaning of the Road Traffic Act, 1933 (No. 11 of 1933),” shall be and are hereby inserted in the said proviso in lieu of the words so deleted;

(e) the third proviso to paragraph 6 of the said Third Schedule shall have effect in relation to repayment of duty in respect of a period ending after the commencement of Part VIII of the Road Traffic Act, 1933 (No. 11 of 1933), as if, in respect of so much of such period as is subsequent to such commencement, the words beginning with the words “a hackney” and ending with the word “taximeter” were deleted and the words “fitted with a taximeter and lawfully used as a street service vehicle within the meaning of the Road Traffic Act 1933 (No. 11 of 1933),” were inserted in lieu thereof;

(f) the following proviso shall be and is hereby inserted in paragraph 6 of the said Third Schedule at the end of that paragraph, that is to say:—

“In the case of any vehicle to which sub-paragraph (c) of this paragraph applies and which is not electrically propelled, and which exceeds sixteen horse-power, and in respect of which it is shown to the satisfaction of the Minister for Industry and Commerce that such vehicle was assembled in Saorstát Eireann in a manner and to an extent for the time being approved of by the said Minister, no duty shall be charged or levied in respect of the excess of the horse-power of such vehicle above sixteen horse-power.”

Change of user of mechanically propelled vehicle.

8. —(1) Where, on the taking out of a licence under section 13 of the Finance Act, 1920, for a mechanically propelled vehicle, the excise duty chargeable on such vehicle under the said section 13 as amended by subsequent enactments has been duly paid and at any time while such licence is in force—

(a) such vehicle is used in a condition or manner or for a purpose which would, if it was used solely in that condition or manner or for that purpose, render it chargeable with the said duty at a higher rate than the said rate at which such duty was so paid, and

(b) such vehicle as so used is in all other respects a vehicle chargeable with the said duty at such higher rate,

the said duty shall become and be chargeable on such vehicle at such higher rate.

(2) Whenever any person so uses a mechanically propelled vehicle that the excise duty chargeable thereon under the enactments mentioned in the foregoing sub-section of this section becomes chargeable under that sub-section on such vehicle at such higher rate as is mentioned in the said sub-section, such person shall, unless such duty has been paid at such higher rate before the commencement of such user, be guilty of an offence under this section and be liable on summary conviction thereof to an excise penalty of whichever of the following sums is the greater, that is to say, twenty pounds or three times the difference between the amount of the said duty paid on such vehicle on the taking out of the said licence therefor and the amount of the said duty at such higher rate.

Drawback and reimportation provisions for woven tissues.

9. —(1) Whenever it is shown to the satisfaction of the Revenue Commissioners in respect of any article imported into Saorstát Eireann (whether before or after the passing of this Act) that a duty imposed by section 1 of the Finance (Customs and Stamp Duties) Act, 1929 (No. 5 of 1929) or a duty imposed by section 9 of the Finance (Customs Duties) (No. 2) Act, 1932 (No. 11 of 1932), was duly paid on such article at the said importation thereof and that such article had not been used in Saorstát Eireann otherwise than for a purpose of manufacture, a drawback equal to the amount of the said duty so paid shall be allowed on such article or on any goods in the manufacture or preparation of which such article is shown to have been used if, after the passing of this Act, such article or such goods (as the case may be) is or are exported as merchandise, or shipped as stores, or deposited in a bonded warehouse for shipment as stores.

(2) Save as is otherwise provided by sub-section (6) of section 9 of the Finance (Customs Duties) (No. 2) Act, 1932 , section 6 of the Customs and Inland Revenue Act, 1879, shall not apply to any article chargeable with a duty imposed by the said section 9.

(3) Subject and without prejudice to the provisions of sub-section (6) of section 9 of the Finance (Customs Duties) (No. 2) Act, 1932 , whenever an article chargeable with a duty imposed by the said section 9 is, after the passing of this Act, reimported into Saorstát Eireann after exportation (whether before or after such passing) therefrom, such article shall be exempt from such duty on such reimportation if it is shown to the satisfaction of the Revenue Commissioners either—

(a) that such article had not been imported prior to its exportation, or

(b) that such article had been imported prior to its exportation and was not at the time of such importation liable to any duty of customs, or

(c) that such article had been imported prior to its exportation and that all duties of customs with which it was chargeable on such importation had been duly paid and either no drawback of duty had been allowed on such exportation or all drawback so allowed had been repaid to the Revenue Commissioners.

(4) Articles which have been imported and exported by way of transit only shall not be deemed to have been imported or exported for the purposes of the next preceding sub-section of this section.

Amendment of sections 24 , 25 , and 34 of the Finance Act, 1933 .

10. —For the purposes of sections 24 , 25 , and 34 of the Finance Act, 1933 (No. 15 of 1933), a resolution which has statutory effect by virtue of the Provisional Collection of Taxes Act, 1927 (No. 7 of 1927), and is passed after the passing of this Act shall be deemed to be an Act passed after the passing of the said Finance Act, 1933 , and a duty of customs chargeable by virtue of any such resolution shall be deemed to have been imposed by an Act so passed, and the said sections shall be construed and have effect accordingly.

Penalty for breach of condition.

11. —If any person does any act (whether of commission or omission) which is a contravention of a condition imposed by the Revenue Commissioners under this Act, he shall be guilty of an offence under the Customs Acts and shall, for each such offence, incur a penalty of fifty pounds and any article liable to duty in respect of which such offence is committed shall be forfeited

Care and management of duties.

12. —The duties imposed by this Act, except duties on mechanically propelled vehicles, are hereby placed under the care and management of the Revenue Commissioners.

Short title and construction.

13. —(1) This Act may be cited as the Finance (Customs and Excise Duties) Act, 1933.

(2) This Act, so far as it relates to duties of customs, shall be construed together with the Customs Acts and, so far as it relates to duties of excise, shall be construed together with the British Statutes and Acts of the Oireachtas which relate to the duties of excise and the management of those duties.

FIRST SCHEDULE.

Certain Customs Duties.

Ref. No.

Description of Article liable to Duty

Rate of Duty

Special Provisions

1

Hubs which, in the opinion of the Revenue Commissioners, are designed, constructed, and intended for use on bicycles or tricycles (other than mechanically propelled bicycles and tricycles) and are assembled or substantially assembled.

37 ½%

The provisions of section 8 of the Finance Act, 1919, shall apply to the duty mentioned at this reference number.

2

Inside soles for boots, shoes, and other footwear.

30%

3

Studs made wholly or mainly of leather, and, in the opinion of the Revenue Commissioners, designed, constructed, and intended for affixing externally to boots, shoes, or other footwear.

30%

4

Belts and belting which are or is, in the opinion of the Revenue Commissioners, designed, constructed, and intended for use for or in the transmission of power.

20%

Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of the duty mentioned at this reference number any articles chargeable with such duty either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them or within a specified time or in a specified quantity.

5

Articles which are fitted with neon tubes and are, in the opinion of the Revenue Commissioners, designed, constructed, and intended for use as notices or as advertisements, or for advertising purposes, and also complete neon tubes which, in the opinion of the Revenue Commissioners, are designed, constructed, and intended for fitting to articles intended for any such use as aforesaid.

75%

The provisions of section 8 of the Finance Act, 1919, shall apply to the duty mentioned at this reference number.

The duty mentioned at reference number 15 in Part I of the First Schedule to the Finance Act, 1933 (No. 15 of 1933), shall not be charged or levied on any article chargeable with the duty mentioned at this reference number.

 

6

 

Liquid driers for use in the preparation of paint or varnish, and consisting of a metallic resinate, or a metallic linoleate, or a metallic oleate, or any substance of a like nature, or a mixture of two or more of those substances in white spirit, turpentine, linseed oil, or other medium.

Per gal.

7s. 6d.

 

The provisions of section 8 of the Finance Act, 1919, shall apply to the duty mentioned at this reference number.

An article chargeable with the duty mentioned at this reference number shall not be charged with any other duty of customs except such duty as may be chargeable in respect of the spirit (if any) contained in such article.

Where any imported prepared or manufactured goods contain as a part or ingredient thereof any article chargeable with the duty mentioned at this reference number, neither the Customs Tariff Act, 1876, nor section 7 of the Finance Act, 1901, shall apply in respect of the quantity of such article contained in such goods.

7

Lampshades which, in the opinion of the Revenue Commissioners, are substantially made of textile material, or paper, or a cellulose product, or parchment, or any similar material, or of a combination of two or more of those materials, and also component parts (made wholly or mainly of any such material or combination of materials), of lampshades.

33 1/3%

8

Manufactured articles which, in the opinion of the Revenue Commissioners, are bricks, blocks, or slabs, made wholly or partly of Roman cement, Portland cement, or any other hydraulic cement, and have not been subjected to any process of glazing or polishing.

50%

Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper the Revenue Commissioners, may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of the duty mentioned at this reference number any articles chargeable with such duty either, as the Revenue Commissioners shall think proper, without limit as to time or quantity, or either of them, or within a specified time, or in a specified quantity.

9

Mourning wreaths, crosses, and other similar emblems, which contain artificial or dried flowers and leaves, or either of them, and also containers for any such emblems, and also component parts of such emblems or of such containers.

50%

Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of the duty mentioned at this reference number any articles chargeable with such duty either, as the Revenue Commissioners shall think proper, without limit as to time or quantity, or either of them, or within a specified time, or in a specified quantity.

10

Printed matter chargeable with the duty mentioned in paragraph (a) in the second column, at reference number 15, in the First Schedule to the Finance Act, 1932 (No. 20 of 1932), which, in the opinion of the Revenue Commissioners, is wholly or mainly produced by the use of movable type.

50%

The duty mentioned in paragraph (a) in the second column at reference number 15 in the First Schedule to the Finance Act, 1932 (No. 20 of 1932), shall not be charged or levied on any article chargeable with the duty mentioned at this reference number.

SECOND SCHEDULE.

Amendments of Acts.

Ref No.

Act Affected

Nature of Amendment

1

Finance (Customs Duties) (No. 2) Act, 1932 (No. 11 of 1932).

The duty imposed by section 4 of this Act shall be charged, levied, and paid—

(a) on boots chargeable with that duty and made wholly or mainly of rubber, rubber-proofed material, rubber-coated material, or any two or more of those materials, at the following rates in lieu of the rates mentioned in the Second Schedule to the said Act, that is to say:—

(i) if the over-all length of the boot measured from heel to toe on the outside exceeds nine inches—at the rate of two shillings per boot, and

(ii) in all other cases—at the rate of ninepence per boot, and

(b) on articles mentioned in paragraph 3 of the Second Schedule to the said Act and of which the uppers are made wholly or mainly of leather and skin or either of them—at the rate of thirty per cent. of the value of the article in lieu of the rate mentioned in the said paragraph.

Sub-section (2) of the said section 4 shall not apply to the duty imposed by that section where that duty is chargeable at a rate fixed by either of the foregoing paragraphs.

2

Finance (Customs Duties) (No. 2) Act, 1932 (No. 11 of 1932).

The duty imposed by section 7 of this Act shall be charged, levied, and paid—

(a) on proofed coats chargeable with the said duty under paragraph (a) of sub-section (1) of the said section 7—at whichever of the following rates produces in each particular case the greater amount of duty, that is to say, the rate of two shillings and sixpence per article or the rate mentioned in the said paragraph (a), and

(b) on overcoats and suits made wholly or mainly from woven tissues wholly or partly of wool or worsted and suitable for wear by men and chargeable with the said duty under the said paragraph (a)—at whichever of the following rates produces in each particular case the greater amount of duty, that is to say, the rate of ten shillings per overcoat or suit (as the case may be) or the rate mentioned in the said paragraph (a), and

(c) on coats, waistcoats, and trousers made wholly or mainly from woven tissues wholly or partly of wool or worsted and suitable for wear by men and imported separately and chargeable with the said duty under the said paragraph (a)—at whichever of the following rates produces in each particular case the greater amount of duty, that is to say, the rate of four shillings per coat, two shillings per waistcoat, and four shillings per trousers or the rate mentioned in the said paragraph (a), and

(d) on overcoats and suitsmade wholly or mainly from woven tissues wholly or partly of wool or worsted and suitable for wear by boys and chargeable with the said duty under the said paragraph (a)—at whichever of the following rates produces in each particular case the greater amount of duty, that is to say, the rate of five shillings per overcoat or suit (as the case may be) or the rate mentioned in the said paragraph (a), and

(e) on coats, waistcoats, and trousers made wholly or mainly from woven tissues wholly or partly of wool or worsted and suitable for wear by boys and imported separately and chargeable with the said duty under the said paragraph (a)—at whichever of the following rates produces in each particular case the greater amount of duty, that is to say, at the rate of two shillings per coat, one shilling per waistcoat, and two shillings per trousers or the rate mentioned in the said paragraph (a), and

(f) on bathing costumes at the rate of an amount equal to forty-five per cent. of the value of the article in lieu of the rate mentioned in paragraph (c) of sub-section (1) of the said section 7, and

(g) on the following articles when chargeable with the said duty under paragraph (d) of sub-section (1) of the said section 7 and imported for sale or for further manufacture and subsequent sale—at whichever of the following rates produces in each particular case the greater amount of duty, that is to say, the rate mentioned in the said paragraph (d) or the rate of—·

(i) on overcoats, five shillings per article.

(ii) on suits suitable for wear by men or by boys, five shillings per suit;

(iii) on coats, waistcoats, and trousers suitable for wear by men or by boys and imported separately, two shillings per coat, one shilling per waistcoat, and two shillings per trousers;

(iv) on suits and costumes suitable for wear by women or by girls, five shillings per suit or costume (as the case may be);

(v) on coats, skirts, and other parts of suits or costumes suitable for wear by women or by girls and imported separately, two shillings and sixpence per article;

(vi) on frocks and dresses suitable for wear by women or by girls, two shillings and sixpence per frock or dress (as the case may be); and

(h) on overcoats and suits suitable for wear by men or by boys and chargeable with the said duty under paragraph (e) of sub-section (1) of the said section 7—at whichever of the following rates produces in each particular case the greater amount of duty, that is to say, the rate of five shillings per overcoat or suit (as the case may be) or the rate mentioned in the said paragraph (e), and

(i) on coats, waistcoats, and trousers suitable for wear by men or by boys and imported separately and chargeable with the said duty under the said paragraph (e)—at whichever of the following rates produces in each particular case the greater amount of duty, that is to say, the rate of two shillings per coat, one shilling per waistcoat, and one shilling per trousers or the rate mentioned in the said paragraph (e), and

(j) on hose and half-hose, on knitted underwear, and on knitted cardigans, pullovers, jerseys, waistcoats, and similar articles when chargeable with the said duty under paragraph (e) of sub-section (1) of the said section 7 or under paragraph (c) of sub-section (1) of section 6 of the Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932)—at whichever of the following rates produces in each particular case the greater amount of duty, that is to say, the rate mentioned in the said paragraph (e) or the said paragraph (c), whichever is applicable, or the rate of—

(i) on hose and half-hose, six shillings per dozen pairs;

(ii) on knitted underwear, twelve shillings per dozen articles;

(iii) on knitted cardigans, pullovers, jerseys, waistcoats, and similar articles, twenty shillings per dozen articles.

At this reference number the word “trousers” shall be construed as meaning a single article whether described as “trousers” or as “a pair of trousers,” and shall also be construed as including long trousers, short trousers, breeches, knickbockers, and other similar articles.

3

Finance Act, 1932 (No. 20 of 1932).

In section 12 of this Act the expression “process of manufacture” shall be construed and have effect as including any industrial process and also including any industrial operation, whether of the nature of construction, assemblage, repairing, or other similar nature, and the word “manufacturer” shall be construed and have effect accordingly.

4

Finance Act, 1932 (No. 20 of 1932).

Sub-section (7) of section 22 of this Act shall be amended as follows, that is to say:—

(a) by inserting in paragraph (e) the words “or bulbs” after the word “seeds,” and

(b) by adding at the end of the said sub-section the following words and paragraphs, that is to say :—

“and

(f) bath salts cubes, and

(g) insecticides.”

5

Finance Act, 1932 (No. 20 of 1932).

The First Schedule to this Act shall be amended as follows, that is to say:—

(a) at reference numbers 4, 8, 15, 16, 17, and 37, by deleting in each case the provision contained in the fifth column permitting the grant of licences to import free of the duty and substituting therefor in each case the following provision:—

“Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of the duty mentioned at this reference number, any articles chargeable with such duty either, as the Revenue Commissioners shall think proper, without limit as to time or quantity, or either of them, or within a specified time or in a specified quantity.”

(b) at reference number 20, by inserting in the fifth column the following provision:—

“Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of the duty mentioned at this reference number any articles chargeable with such duty either, as the Revenue Commissioners shall think proper, without limit as to time or quantity, or either of them, or within a specified time or in a specified quantity.”

6

Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932).

The First Schedule to this Act shall be amended as follows, that is to say:—

(a) at reference number 11 by deleting in the second column the words “and pictures in frames made wholly or mainly of wood” and substituting therefor the words “whether imported separately or with a picture contained therein”;

(b) at reference number 12, by deleting the word “plates” where it occurs in the second column and substituting therefor the word “mountings”;

(c) at reference number 14, by inserting in the fifth column the following provision:—

“Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of the duty mentioned at this reference number any articles chargeable with such duty either, as the Revenue Commissioners shall think proper, without limit as to time or quantity, or either of them, or within a specified time or in a specified quantity.”

7

Finance Act, 1933 , (No. 15 of 1933).

This Act shall be amended as follows that is to say, at reference number 3 in the Second Schedule:—

(a) by deleting in the second column all words from the words “but excluding” to the word “springs,” and

(b) by inserting in the fifth column the following provision:—“Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of the duty mentioned at this reference number any articles chargeable with such duty either, as the Revenue Commissioners shall think proper, without limit as to time or quantity, or either of them, or within a specified time or in a specified quantity.”