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23 1961

FINANCE ACT, 1961

PART II.

Customs and excise.

Tobacco.

14. —(1) In this section—

the Act of 1934” means the Finance Act, 1934 ;

the Act of 1960” means the Finance Act, 1960 .

(2) The duty of customs on tobacco imposed by section 20 of the Finance Act, 1932 , shall, as on and from the 20th day of April, 1961, be charged, levied and paid at the several rates specified in Part I of the First Schedule to this Act in lieu of the several rates at which the said duty is now chargeable by virtue of section 19 of the Act of 1960.

(3) The duty of excise on tobacco imposed by section 19 of the Act of 1934 shall, as on and from the 20th day of April, 1961, be charged, levied and paid at the several rates specified in Part II of the First Schedule to this Act in lieu of the several rates at which the said duty is now chargeable by virtue of section 19 of the Act of 1960.

(4) Subsections (3) and (4) of section 19 of the Act of 1934 shall apply to tobacco which is chargeable with the duty of excise imposed by subsection (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 the reference in the said subsection (3) to the Sixth Schedule to the Act of 1934 shall be construed and have effect as a reference to Part II of the First Schedule to this Act.

(5) The rebate on hard pressed tobacco mentioned in subsection (2) of section 17 of the Finance Act, 1940 , shall, in respect of any such tobacco sold and sent out for use within the State by any licensed manufacturer on or after the 20th day of April, 1961, be at the rate of thirteen shillings and four pence per pound.

Entertainments duty—rural areas.

15. —Subsection (5) of section 16 of the Finance Act, 1954 , shall have effect as if “six years” were substituted for “four years”.

Temporary importation of motor vehicles without payment of motor vehicle duty.

16. —(1) The Minister for Finance may make regulations providing for the temporary importation of motor vehicles without payment of motor vehicle duty, in such circumstances and subject to such conditions as may be specified in the regulations.

(2) Where a person contravenes, whether by act or omission, a condition under a regulation under this section, such person, without prejudice to any other penalty to which he may be liable, shall be guilty of an offence under the Customs Acts and shall be liable on summary conviction thereof to a penalty of either treble the value of the motor vehicle, including the duty payable thereon, or one hundred pounds, at the election of the Revenue Commissioners; and the motor vehicle shall be liable to forfeiture and the offender may either be detained or proceeded against by summons.

Amendment of Finance (Excise Duties) (Vehicles) Act, 1952.

17. —(1) The following subparagraph is hereby inserted in paragraph (b) of subsection (1) of section 2 of the Finance (Excise Duties) (Vehicles) Act, 1952 , after subparagraph (i):

“(iA) in the case of a vehicle to which paragraph 4A or subparagraph (cc) of paragraph 6 of Part I of the Schedule to this Act applies, it is used in a condition or manner or for a purpose which would, if it had been shown at the time of the taking out of the licence that it was used in that condition or manner or for that purpose, have rendered it chargeable with duty at a rate higher than that at which duty has been paid, or”.

(2) The following paragraph is hereby inserted in Part I of the Schedule to the Finance (Excise Duties) (Vehicles) Act, 1952 , after paragraph 4:

“4A. Vehicles (commonly known as dumpers) not exceeding 4 cubic yards in capacity, level loaded, designed and constructed for use on sites of construction works (including road construction and house and other building works) for the purpose of conveying concrete, rubble, earth or other like material where the person taking out the licence shows to the satisfaction of the licensing authority that the vehicle is used mainly on such sites, and on public roads only—

(a) for the purpose of proceeding to and from the site where it is to be used, and when so proceeding neither carries nor hauls any load other than such as is necessary for its propulsion or equipment,

(b) for the purpose of conveying concrete, rubble, earth or other like material for a distance of not more than half of a mile to and from any such site—

(i) not exceeding 1 cubic yard in capacity, level loaded

£5

(ii) exceeding 1 cubic yard but not exceeding 2 cubic yards in capacity, level loaded

£10

(iii) exceeding 2 cubic yards but not exceeding 3 cubic yards in capacity, level loaded

£15

(iv) exceeding 3 cubic yards in capacity, level loaded

£20”.

(3) The following subparagraph is hereby inserted in paragraph 6 of Part I of the Schedule to the Finance (Excise Duties) (Vehicles) Act, 1952 , after paragraph (c):

“(cc) vehicles (commonly known as fork lift trucks) designed and constructed for the purpose of loading and unloading goods where the person taking out the licence shows to the satisfaction of the licensing authority that the vehicle is used on public roads only—

(i) for the purpose of proceeding to and from the site where it is to be used for loading and unloading, and when so proceeding neither carries nor hauls any load otber than such as is necessary for its propulsion or equipment,

(ii) as part of the process of loading or unloading, for the purpose of conveying goods for a distance of not more than half of a mile to and from the site where it is loading or unloading—

not exceeding 8 horse-power or electrically propelled

£8

exceeding 8 horse-power

£1 for each unit or part of a unit of horse-power”.

(4) If this Act is passed before or on the 1st day of July, 1961, subsections (1) to (3) of this section shall come into operation on that day and, if it is passed after that day, they shall be deemed to have come into operation on that day.

(5) The appropriate repayments shall be made having regard to the foregoing provisions of this section and the repayments shall be made in accordance with such directions as may be given by the Minister for Local Government.

Amendment of section 4 of Finance (Excise Duties) (Vehicles) Act, 1952.

18. Section 4 of the Finance (Excise Duties) (Vehicles) Act, 1952 , is hereby amended by the insertion of the following subsection after subsection (1):

“(1A) There shall be charged, levied and paid by every person who takes out a driving licence under any Act repealing and re-enacting with modifications the Road Traffic Act, 1933 , an excise duty of—

(a) one pound if the period of the licence is one year, and

(b) one pound for each year of the period of the licence if that period is two or more years,

but if the licence is surrendered under the provisions of or made under the Act under which it is taken out, a repayment in respect of the duty paid may be made in such circumstances, to such extent and subject to such conditions as may be prescribed by the Minister for Local Government by regulations.”.

Rates of customs duties on certain goods.

19. —(1) The Government may, as respects all goods which are shown to the satisfaction of the Revenue Commissioners to be of a kind to which the rates of duties of customs referred to in section 8 of the Finance Act, 1919, applied at any time and to which those rates have ceased, whether before or after the passing of this Act, to apply, authorise the Revenue Commissioners to allow the importation thereof upon payment of the duties of customs chargeable thereon at the rates which would be applicable if the rates referred to in the said section 8 applied to goods of that kind.

(2) An authorisation under this section may be revoked or amended by the Government and may relate to all goods of the kind referred to in subsection (1) of this section or to any class or classes thereof defined in such manner and by reference to such matters as the Government think fit.

Confirmation of Orders.

20. —The Imposition of Duties (No. 104) (Miscellaneous Customs Duties) Order, 1961, and the Imposition of Duties (No. 105) (Motor Vehicles) Order, 1961, are hereby confirmed.