Number 38 of 1927.
FINANCE (No. 2) ACT, 1927.
ARRANGEMENT OF SECTIONS
Section | |
Number 38 of 1927.
FINANCE (No. 2) ACT, 1927.
Duty on margarine.
1.—(1) A customs duty at the rate of three pence on the pound shall be charged, levied, and paid on all margarine imported into Saorstát Éireann on or after the 22nd day of October, 1927.
(2) In this section the word “margarine” means any article of food, whether mixed with butter or not, which resembles butter and is not milk-blended butter.
Duty on rosaries.
2.—(1) A customs duty of an amount equal to thirty-three and one-third per cent. of the value of the article shall be charged, levied, and paid on every rosary and every article which in the opinion of the Revenue Commissioners is a substantial part of a rosary imported into Saorstát Éireann on or after the 22nd day of October, 1927.
(2) The value of any article for the purposes of this section shall be taken to be the price which an importer would give for the article if the article were delivered, freight and insurance paid, in bond, at the place of importation, and duty shall be paid on that value as fixed by the Revenue Commissioners.
Care and management of duties.
3.—The duties imposed by this Act are hereby placed under the care and management of the Revenue Commissioners.
Short title, construction, and commencement.
4.—(1) This Act may be cited as the Finance (No. 2) Act, 1927.
(2) This Act shall be construed together with the Customs Acts.
(3) This Act shall be deemed to have come into force on and shall take effect as on and from the 22nd day of October, 1927.