PART II.

Customs and Excise.

9. —Subsection (1) of section 17 of the Finance Act, 1932 (No. 20 of 1932), is hereby amended as on and from the 5th day of May, 1949—

(a) by the insertion of the words “news reel films and” before the words “blank film on which no picture has been impressed” in both places where the latter words occur, and

(b) by the substitution of the words “news reel films” for the words “films which are shown to the satisfaction of the Revenue Commissioners to consist mainly of records of news”.

10. —(1) In this section the expression “firearm certificate” means a firearm certificate granted under the Firearms Act, 1925 (No. 17 of 1925).

(2) The excise duty in respect of a firearm certificate imposed by section 40 of the Finance Act, 1925 (No. 28 of 1925), shall, in the case of any such certificate coming into force on or after the 1st day of August, 1949, be charged, levied and paid at the rate specified in the First Schedule to this Act in lieu of the rate specified in the Second Schedule to the Finance Act, 1925 .

11. —The allowance payable under section 1 of the Revenue Act, 1906, section 11 of the Finance Act, 1920, and section 15 of the Finance Act, 1921, in respect of spirits used for making power methylated spirits, shall cease to be payable as respects spirits so used on or after the 1st day of October, 1949.

12. —(1) In this section the expression “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) As on and from the 1st day of July, 1949, section 1 of the Finance (New Duties) Act, 1916, shall be construed and have effect as if the word “entertainment” as defined in that section included any ball or dance, and entertainments duty shall, on and from the 1st day of July, 1949, be charged, levied and paid on all payments for admission to any ball or dance whether the admission is for the purpose of dancing or taking part in such ball or dance or as a spectator thereof and shall be charged, levied and paid as aforesaid at the following rates:—

(3) Subsection (1) of section 13 of the Finance Act, 1946 (No. 15 of 1946), is hereby repealed as on and from the 1st day of July, 1949.

13. —Entertainments duty within the meaning of and chargeable under section 1 of the Finance (New Duties) Act, 1916, as amended by subsequent enactments, shall not be charged or levied in relation to any entertainment held on or after the 1st day of June, 1949, in a place not situated in or within three miles of any of the following:

(a) a county or other borough,

(b) an urban district,

(c) a town having commissioners under the Towns Improvement (Ireland) Act, 1854,

(d) a town—

(i) which is designated as such in the census of population which is for the time being the latest such census, and

(ii) has, according to such census, a population exceeding five hundred.

14. —The customs duties on wine imposed by section 5 of the Finance Act, 1948 (No. 12 of 1948), shall, in the case of wine other than sparkling wine, be charged, levied and paid as on and fromthe 5th day of May, 1949, as follows in lieu of as provided for by that section, that is to say:—

15. —(1) In the case of unmanufactured tobacco, the provisions of section 8 of the Finance Act, 1919, shall apply to the duties imposed thereon by section 20 of the Finance Act, 1932 (No. 20 of 1932), with the substitution of the expression “the area of application of the Acts of the Oireachtas” for the expression “Great Britain and Ireland” and as though unmanufactured tobacco were mentioned separately in the first column of the Second Schedule to the said Finance Act, 1919, and the preferential rates specified in Second Schedule to this Act were specified in respect thereof in the second column of the said Second Schedule to the Finance Act, 1919.

(2) This section shall have effect notwithstanding section 24 of the Finance Act, 1924 (No. 27 of 1924), but shall not affect subsection (2) of that section.

16. —(1) The duty of excise imposed by section 19 of the Finance Act, 1934 (No. 31 of 1934), shall be charged, levied and paid at the several rates specified in the Third Schedule to this Act in lieu of at the several rates specified in Part II of the Second Schedule to the Finance Act, 1948 (No. 12 of 1948).

(2) Subsections (3) to (5) of section 19 of the Finance Act, 1934 , shall apply to tobacco which is chargeable with the duty of exciseimposed by subsection (1) of that section at a rate specified in the Third Schedule to this Act and for the purpose of such application references in the said subsections (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 the Third Schedule to this Act.

17. —Subsection (15) of section 21 of the Finance Act, 1935 (No. 28 of 1935), as amended by subsection (6) of section 8 of the Finance Act, 1942 (No. 14 of 1942), is hereby further amended by the insertion of the words “or a road roller” in the definition of “motor vehicle” after the words “but does not include a tractor which is designed and constructed for use for agricultural purposes”.