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Uimhir 15 de 1933.
ACHT AIRGID, 1933.
[20adh Iúl, 1933.]
CUID I.
Cain Ioncuim agus For-Chain.
Cáin ioncuim agus for-cháin in aghaidh na bliana 1933-34.
1.—(1) In aghaidh na bliana dar tosach an 6adh lá d'Abrán, 1933, éileofar cáin ioncuim do réir chúig scillinge fén bpúnt.
(2) In aghaidh na bliana dar tosach an 6adh lá d'Abrán, 1933, éileofar for-cháin ar ioncum aon duine aonair gur mó ná míle agus cúig céad púnt iomláine a ioncuim o gach taobh, agus is do réir na rátaí céanna gur dá réir a héilíodh í in aghaidh na bliana dar thosach an 6adh lá d'Abrán, 1932, a héileofar amhlaidh í.
(3) Na forálacha reachtúla agus eile bhí i bhfeidhm ar feadh na bliana dar thosach an 6adh lá d'Abrán, 1932, i dtaobh cánach ioncuim agus for-chánach, beidh éifeacht acu uile agus fé seach, fé réir forálacha an Achta so, i dtaobh na cánach ioncuim agus na for-chánach a héileofar mar adubhradh in aghaidh na bliana dar tosach an 6adh lá d'Abrán, 1933.
Tuilleadh faoisimh do dhaoine áirithe go dhá n-áit chomhnaithe.
2.—Más deimhin leis na Coimisinéirí Ioncuim maidir le duine ar bith—
(a) go bhfuil an duine sin i dteideal, fé airtiogal 2 den Chó-aontú atá leagtha amach sa Chéad Sceideal a ghabhann leis an Acht Airgid, 1928 (Uimh. 11 de 1928), faoiseamh do lomháil do o chánachas dúbalta in aghaidh aon bhliana áirithe, agus
(b) gur sa Bhreatain Mhóir no i dTuaisceart Éireann do bhí príomh-áit chomhnaithe an duine sin an bhliain sin, agus
(c) ná dearna an duine sin an bhliain sin níos mó ná sé mhí ar fad do chaitheamh i Saorstát Éireann, agus
(d) gur mó méid iomlán na cánach ioncuim agus na forchánach (agus cáin ioncuim agus for-cháin na Breataine d'áireamh chó maith le cáin ioncuim agus for-cháin Shaorstáit Éireann) is iníoctha ag an duine sin in aghaidh na bliana san tar éis gach faoisimh o chánachas dúbalta den tsórt san adubhradh do bheith bainte dhe, gur mó san ná an méid iomlán de cháin ioncuim agus d'fhor-cháin na Breataine do bheadh iníoctha ag an duine sin in aghaidh na bliana san dá mba ná beadh sé ina chomhnaí i Saorstát Éireann an bhliain sin,
féadfaidh na Coimisinéirí Ioncuim pé faoiseamh breise o cháin ioncuim agus o fhor-cháin Shaorstáit Éireann is dóich leo is cóir do dheonadh don duine sin, ach gan san do dhul thar an méid a bheidh méid iomlán na cánach ioncuim agus na forchánach (agus cáin ioncuim agus for-cháin na Breataine d'áireamh chó maith le cáin ioncuim agus for-cháin Shaorstáit Éireann) a luaidhtear sa mhír sin (d) roimhe seo den alt so, thar an méid a bheidh san de bhreis ar an méid iomlán san de cháin ioncuim agus d'fhor-cháin na Breataine a luaidhtear sa mhír sin.
Faoiseamh i gcás suimeanna do bhaint, do réir reachta, de luach saothair.
3.—Má dheineann an tOireachtas Acht do rith (pe'ca roimh an Acht so do rith no dá éis sin é) sa bhliain airgeadais dar tosach an 1adh lá d'Abrán, 1933, á údarú suimeanna áirithe do bhaint d'airgead áirithe bheidh tuillte ag aon aicme no aicmí áirithe daoine agus iníoctha leo sa bhliain airgeadais sin tuigfear, chun cáinmheasa fé Sceideal E den Income Tax Act, 1918, d'fháil amach maidir le ball ar bith den aicme áirithe sin no d'aon cheann de sna haicmí áirithe sin, an tAcht san do bheith i bhfeidhm alos na bliana airgeadais dar thosach an 1adh lá d'Abrán, 1932.
CUID II.
Custuim agus Mal.
Na diúitéthe sa Chéad Sceideal d'fhorchur.
4.—(1) Eileofar, gearrfar, agus íocfar, ar gach earra dá luaidhtear sa dara colún den Chéad Sceideal a ghabhann leis an Acht so agus a hiomportálfar isteach i Saorstát Éireann an 11adh lá de Bhealtaine, 1933, no dá éis sin, diúité custum do réir an ráta luaidhtear sa tríú colún den Sceideal san os coinne luadh na hearra sa dara colún san.
(2) Bainfidh forálacha ailt 8 den Finance Act, 1919, leis an diúité forchuirtear leis an alt so ar aon earra ach an abairt “Saorstát Éireann” do chur in ionad na habairte “Great Britain and Ireland” agus fé is dá mbeadh sa Dara Sceideal a ghabhann leis an Finance Act, 1919, adubhradh, liost d'earraí go ndeintear ráta an diúité sin a luaidhtear sa cheathrú colún den Chéad Sceideal a ghabhann leis an Acht so do chur i mbaint leo mar ráta tosaíochta agus go mbeadh an earra is ionchurtha fén diúité sin sa liost san.
(3) I gcás ina ndeintear percentáiste do chur síos sa tríú colún no sa cheathrú colún den Chéad Sceideal a ghabhann leis an Acht so os coinne luadh aon earra sa dara colún den Sceideal san, léireofar san mar ní a chialluíonn ráta diúité is có-ionann leis an bpercentáiste sin de luach na hearra san.
(4) Na forálacha (más ann dóibh) atá leagtha amach sa chúigiú colún den Chéad Sceideal a ghabhann leis an Acht so os coinne an luaidhte deintear sa dara colún den Sceideal san ar earra ar bith, beidh feidhm agus éifeacht acu maidir leis an diúité forchuirtear leis an alt so ar an earra san.
(5) I gcás ina bhféadfaí earra d'áireamh mar earra is ionchurtha fé dhá cheann no níos mó de sna diúitéthe forchuirtear leis an alt so tuigfear gan an earra san do bheith ionchurtha ach fén gceann san amháin de sna diúitéthe sin gur ina thaobh a bheadh an méid diúité is mó iníoctha, agus dá réir sin ní bheidh an earra san ionchurtha ach fén diúité sin amháin.
Na diúitéthe sa Dara Sceideal d'fhorchur.
5.—(1) Eileofar, gearrfar, agus íocfar, ar gach earra dá luaidhtear sa dara colún den Dara Sceideal a ghabhann leis an Acht so agus a hiomportálfar isteach i Saorstát Éireann an 3adh lá de Mheitheamh, 1933, no dá éis sin, diúité custum do réir an ráta luaidhtear sa tríú colún den Sceideal san os coinne luadh na hearra sa dara colún san.
(2) Bainfidh forálacha ailt 8 den Finance Act, 1919, leis an diúité forchuirtear leis an alt so ar aon earra ach an abairt “Saorstát Éireann” do chur in ionad na habairte “Great Britain and Ireland” agus fé is dá mbeadh sa Dara Sceideal a ghabhann leis an Finance Act, 1919, adubhradh, liost d'earraí go ndeintear ráta an diúité sin a luaidhtear sa cheathrú colún den Dara Sceideal a ghabhann leis an Acht so do chur i mbaint leo mar ráta tosaíochta agus go mbeadh an earra is ionchurtha fén diúité sin sa liost san.
(3) I gcás ina ndeintear percentáiste do chur síos sa tríú colún no sa cheathrú colún den Dara Sceideal a ghabhann leis an Acht so os coinne luadh aon earra sa dara colún den Sceideal san, léireofar san mar ní a chialluíonn ráta diúité is có-ionann leis an bpercentáiste sin de luach na hearra san.
(4) Na forálacha (más ann dóibh) atá leagtha amach sa chúigiú colún den Dara Sceideal a ghabhann leis an Acht so os coinne an luaidhte deintear sa dara colún den Sceideal san ar earra ar bith, beidh feidhm agus éifeacht acu maidir leis an diúité forchuirtear leis an alt so ar an earra san.
(5) I gcás ina bhféadfaí earra d'áireamh mar earra is ionchurtha fé dhá cheann no níos mó de sna diúitéthe forchuirtear leis an alt so tuigfear gan an earra san do bheith ionchurtha ach fén gceann san amháin de sna diúitéthe sin gur ina thaobh a bheadh an méid diúité is mó iníoctha, agus dá réir sin ní bheidh an earra san ionchurtha ach fén diúité sin amháin.
Diúité ar thorthaí.
6.—(1) Eileofar, gearrfar, agus íocfar ar an toradh amh go léir d'aon cheann de sna saghsanna uile agus fé seach a luaidhtear sa dara colún den Tríú Sceideal a ghabhann leis an Acht so, agus ar an toradh go léir d'aon cheann de sna saghsanna san uile agus fé seach ar n-a leasú in uisce gan siúicre no abhar milsithe eile ann, a hiomportálfar isteach i Saorstát Éireann an 11adh lá de Bhealtaine, 1933, no dá éis sin, diúité custum do réir an ráta luaidhtear sa tríú colún den Sceideal san os coinne luadh an tsaghais sin tortha sa dara colún den Sceideal san.
(2) Eileofar, gearrfar, agus íocfar ar an laoidhean no an sugh go léir, ar n-a fháil no ar n-a ullamhú i bpáirt no go hiomlán as toradh de shaghas ar bith (ach tagairtí d'am na hiomportála d'fhágaint ar lár) a luaidhtear sa dara colún den Tríú Sceideal a ghabhann leis an Acht so, a hiomportálfar isteach i Saorstát Éireann an 11adh lá de Bhealtaine, 1933, no dá éis sin, diúité custum do réir pingne an púnt.
(3) Pé uair a cuirfear ina luighe ar na Coimisinéirí Ioncuim go ndearnadh an diúité forchuirtear leis an alt so d'íoc go cuibhe ar earra ar bith agus nár húsáideadh an earra san i Saorstát Éireann ach amháin chun críche déantóireachta, déanfar aistarrac is có-ionann le méid an diúité do híocadh amhlaidh do lomháil ar an earra san, no ar aon earraí go dtaisbeánfar ina dtaobh gur húsáideadh an earra san chun a ndéanta no a n-ullamhuithe, má deintear an earra san no na hearraí sin (pe'ca aca é) d'easportáil mar earra no earraí ceannaíochta no do chur ar bord luinge le húsáid mar stóranna no do chur i mbannastóras le cur ar bord luinge mar stóranna.
(4) Ní bhainfidh alt 6 den Customs and Inland Revenue Act, 1879, le hearra ar bith is ionchurtha fén diúité forchuirtear leis an alt so.
(5) Aon earra is ionchurtha fén diúité forchuirtear leis an alt so agus a hath-iomportálfar isteach i Saorstát Éireann tar éis í d'easportáil amach as beidh sí saor ón diúité sin má cuirtear ina luighe ar na Coimisinéirí Ioncuim—
(a) nár hiomportáladh an earra san sarar heasportáladh í, no
(b) gur hiomportáladh an earra san sarar heasportáladh í agus ná raibh sí, le linn na hiomportála san, ionchurtha fé aon diúité custum, no
(c) gur hiomportáladh an earra san sarar heasportáladh í agus gur híocadh go cuibhe gach diúité custum do bhí ionchurtha uirthi ar í d'iomportáil amhlaidh agus nár lomháladh aon ais-tarrac diúité ar í d'easportáil amhlaidh no gur haisíocadh leis na Coimisinéirí Ioncuim gach ais-tarrac do lomháladh amhlaidh.
(6) Ní tuigfear, maidir le hearraí nár hiomportáladh agus nár heasportáladh ach chun a dturuis do chríochnú, go ndearnadh iad d'iomportáil ná d'easportáil chun crícheanna an fho-ailt deiridh sin roimhe seo den alt so.
(7) Pé uair is dóich leis an Aire Airgid, tar éis do dul i gcomhairle leis an Aire Talmhaíochta, gur ceart san do dhéanamh, féadfaidh na Coimisinéirí Ioncuim le ceadúnas a údarú d'aon duine áirithe, fé réir cólíonadh pé coinníollacha is oiriúnach leo d'fhorchur, aon earraí is ionchurtha fén diúité forchuirtear leis an alt so d'iomportáil gan an diúité sin do bheith íoctha ortha, agus an iomportáil sin do dhéanamh gan teora maidir le n-a ham no le n-a méid no maidir le ceachtar acu no go dteora áirithe maidir le n-a ham no le n-a méid, fé mar is dóich leis na Coimisinéirí Ioncuim is ceart.
Diúité ar íle throm híodrocarbóin mhinearáil.
7.—(1) In ionad an diúité forchuirtear le halt 23 den Acht Airgid, 1932 (Uimh. 20 de 1932), ar íle gheal híodrocarbóin mhinearáil déanfar diúité custum de mhéid is có-ionann le caoga per cent. de luach na hearra d'éileamh, do ghearradh agus d'íoc ar an íle throm híodrocarbóin mhinearáil go léir a hiomportálfar isteach i Saorstát Éireann an 11adh lá de Bhealtaine, 1933, no dá éis sin.
(2) Bainfidh forálacha ailt 8 den Finance Act, 1919, leis an diúité forchuirtear leis an alt so, ach an abairt “Saorstát Éireann” do chur in ionad na habairte “Great Britain and Ireland” agus fé is dá ndeintí íle throm híodrocarbóin mhinearáil, mar a mínítear san san alt so, do chur sa Dara Sceideal a ghabhann leis an Acht san sa liost d'earraí go gcuirtear dhá dtrian den lán-ráta i mbaint leo mar ráta tosaíochta.
(3) Má bhíonn aon íle throm híodrocarbóin mhinearáil ina cuid no ina táthchuid d'aon earraí, déanta no ullamhuithe, a hiom portálfar agus más dóich leis na Coimisinéirí Ioncuim gur meascáin no cumaisc d'íleacha troma híodrocarbóin minearáil is mó atá sna hearraí sin no go bhfuilid oiriúnach chun iad d'úsáid no go bhfuiltear ar aigne iad d'úsáid in ionad íle truime híodrocarbóin minearáil no chun aon íle den tsórt san do bhaint asta ar ball, ní bheidh feidhm ag alt 7 den Finance Act, 1901, maidir leis an íle throm híodrocarbóin mhinearáil a bheidh sna hearraí sin, agus éileofar diúité ar na hearraí sin do réir an Customs Tariff Act, 1876.
(4) Má bhíonn aon íle throm híodrocarbóin mhinearáil ina cuid no ina táthchuid d'aon earraí, déanta no ullamhuithe, a hiomportálfar agus más dóich leis na Coimisinéirí Ioncuim nách meascáin ná cumaisc d'íleacha troma híodrocarbóin minearáil is mó atá sna hearraí sin agus ná fuilid oiriúnach chun iad d'úsáid ná ná fuiltear ar aigne iad d'úsáid in ionad íle truime híodrocarbóin minearáil no chun na híle sin do bhaint amach ar ball, ní bheidh feidhm ag an Customs Tariff Act, 1876, ná ag alt 7 den Finance Act, 1901, maidir leis an íle throm híodrocarbóin mhinearáil a bheidh sna hearraí sin.
(5) Pé uair a cuirfear ina luighe ar na Coimisinéirí Ioncuim go ndearnadh an diúité forchuirtear leis an alt so d'íoc go cuibhe ar earra ar bith agus nár húsáideadh an earra san i Saorstát Éireann ach amháin chun críche déantóireachta, déanfar aistarrac is có-ionann le méid an diúité do híocadh amhlaidh do lomháil ar an earra san, no ar aon earraí go dtaisbeánfar in a dtaobh gur húsáideadh an earra san chun a ndéanta no a n-ullamhuithe, má deintear an earra san no na hearraí sin (pe'ca aca é) d'easportáil mar earra no earraí ceannaíochta no do chur ar bord luinge le húsáid mar stóranna no do chur i mbannastóras le cur ar bord luinge mar stóranna.
(6) Chun crícheanna an ailt seo cialluíonn an abairt “íle throm híodrocarbóin mhinearáil” íle híodrocarbóin mhinearáil de shainmheáchaint nách lugha ná .835 agus nách mó ná .950 agus ná fuil a bladhm-phuínte, mar a cinntear é leis an ngléas Pensky-Martens, níos ísle ná 285° Fahrenheit, ná níos aoirde ná 410° Fahrenheit, agus ná fuil a righneacht, mar a cinntear í le Viscomhéadar Redwood Uimh. 1 ag 70° Fahrenheit, níos lugha ná 100 secund ná níos mó ná 1,000 secund, agus atá daithte go saordha no, maran daithte go saordha dhi, atá (ar n-a tástáil i nDathmhéadar Lovibond) ar dath chó héadtrom leis an teaglaim, no níos éadtruime ná an teaglaim, de Shleamhnáin Lovibond 5.6 dearg agus 35.5 buidhe.
Diúité ar pháipéirí nuachta laethúla.
8.—(1) Déanfar diúité custum do réir dhá chúigiú de phingin an chóip d'éileamh, do ghearradh, agus d'íoc (i dteanta aon diúité eile custum is inéilithe) ar na páipéirí nuachta laethúla uile a hiomportálfar isteach i Saorstát Éireann an 29adh lá de Bhealtaine, 1933, no dá éis sin.
(2) Beidh éifeacht ag na forálacha so leanas an 29adh lá de Bhealtaine, 1933, agus ón lá san amach maidir leis an diúité forchuirtear leis an alt so, sé sin le rá:—
(a) ní déanfar an diúité sin d'éileamh ná do ghearradh ar chóipeanna de pháipéirí nuachta a hiomportálfar tríd an bpost 'na gceann is 'na gceann;
(b) má cuirtear ina luighe ar na Coimisinéirí Ioncuim, maidir le haon chóipeanna de pháipéar nuachta ar ar híocadh an diúité sin, ná dearnadh na cóipeanna san d'úsáid i Saorstát Éireann agus go ndearna a n-iomportálaí iad d'easportáil agus do chur thar n-ais chun lucht a bhfoillsithe agus go ndearna an foillsitheoir sin creidiúint do lomháil don iomportálaí sin alos na gcóipeanna san, féadfaidh na Coimisinéirí Ioncuim, fé réir cólíonadh pé coinníollacha is oiriúnach leo d'fhorchur, an diúité sin do híocadh amhlaidh ar na cóipeanna san d'aisíoc, ach san fé réir na teorann gur do réir dhá chúigiú de phingin an chóip a bheidh an t-aisíoc san d'ainneoin an diúité sin do híocadh amhlaidh do bheith níos mó ná san, agus fós fé réir na teorann ná beidh an t-aisíoc diúité sin iníoctha ar líon is lugha ná triocha dosaen cóip (agus ní gá gur cóipeanna den pháipéar chéanna na den dáta chéanna iad) ar n-a gcur thar n-ais san am chéanna;
(c) pé uair agus an fhaid is deimhin leis na Coimisinéirí Ioncuim nách mó ná míle cóip an meán líon a díoltar in aghaidh an lae i Saorstát Éireann d'aon pháipéar nuachta áirithe, ní déanfar an diúité sin d'éileamh ar aon chóipeanna den pháipéar nuachta san.
Diúité ar lasáin.
9.—In ionad an diúité chustum a forchuirtear le halt 11 den Acht Airgid, 1927 (Uimh. 18 de 1927), agus an diúité chustum a forchuirtear leis an Acht Airgid, 1932 (Uimh. 20 de 1932), agus a luaidhtear ag Uimhir Thagartha 4 sa Dara Sceideal a ghabhann leis an Acht san, éileofar, gearrfar, agus íocfar ar na lasáin go léir a hiomportálfar isteach i Saorstát Éireann an 24adh lá de Bhealtaine, 1933, no dá éis sin, diúité custum do réir na rátaí seo leanas, sé sin le rá:—
(a) ar na lasáin adhmaid go léir; boscaí no gabhadáin eile—
£ | S. | d. | ||||||
Ná beidh níos mó ná 10 lasáin ionta. | ||||||||
An 1,000 gabhadán | ... | ... | ... | ... | 6 | 8 | ||
Go mbeidh níos mó ná 10 lasáin ach ná beidh níos mó na 20 lasán ionta. An 1,000 gabhadán | 13 | 4 | ||||||
Go mbeidh níos mó ná 20 lasán ach ná beidh níos mó ná 50 lasán ionta. An grósa (144) | ||||||||
gabhadán | ... | ... | ... | ... | ... | 4 | 9 | |
Go mbeidh níos mó ná 50 lasán ach ná beidh níos mó ná 75 lasáin ionta. An grósa (144) | ||||||||
gabhadán | ... | ... | ... | ... | ... | 7 | 1 | |
Ar gach 25 lasáin no cuid de 25 lasáin sa mbreis ar 75 lasáin. An grósa (144) | ||||||||
gabhadán | ... | ... | ... | ... | ... | 1 | 8 | |
(b) ar na lasáin eile go léir; boscaí no gabhadáin eile—
Ná beidh níos mó ná 20 lasán ionta. An | ||||||||
1,000 gabhadán | ... | ... | ... | ... | 1 | 6 | 8 | |
Go mbeidh níos mó ná 20 lasán ach ná beidh níos mó ná 50 lasán ionta. An grósa (144) | ||||||||
gabhadán | ... | ... | ... | ... | ... | 9 | 6 | |
Go mbeidh níos mó ná 50 lasán ach ná beidh níos mó ná 75 lasáin ionta. An grósa (144) | ||||||||
gabhadán | ... | ... | ... | ... | ... | 14 | 2 | |
Ar gach 25 lasáin no cuid de 25 lasáin sa mbreis ar 75 lasáin. An grósa (114) | ||||||||
gabhadán | ... | ... | ... | ... | ... | 3 | 4 | |
Diúité ar strailleáin.
10.—(1) Déanfar an diúité forchuirtear le halt 8 den Acht Airgid (Diúitéthe Custum) (Uimh. 2), 1932 (Uimh. 11 de 1932), mar atá san leasuithe leis an Acht Airgid (Diúitéthe Custum) (Uimh. 4), 1932 (Uimh. 34 de 1932), d'éileamh, do ghearradh agus d'íoc ar na strailleáin uile agus ar na coda uile (seachas coda atá déanta ar fad de mhiotal) de strailleáin a hiomportálfar isteach i Saorstát Éireann an 11adh lá de Bhealtaine, 1933, no dá éis sin, mar bhreis ar na hearraí ar a bhfuil an diúité sin inéilithe agus inghearrtha de bhuadh an ailt sin 8 mar atá san leasuithe amhlaidh.
(2) Beidh feidhm agus éifeacht ag fo-alt (2) d'alt 8 den Acht Airgid (Diúitéthe Custum) (Uimh. 2), 1932, adubhradh, fé is dá ndeintí an abairt “scuaba, scuaba urláir, no strailleáin” do chur isteach ann in ionad na habairte “scuaba no scuaba urláir” i ngach áit ina bhfuil an abairt sin.
(3) Beidh feidhm agus éifeacht ag fo-alt (3) d'alt 8 den Acht Airgid (Diúitéthe Custum) (Uimh. 2), 1932, adubhradh, fé is dá ndeintí an abairt “scuab, scuab urláir, no strailleán” do chur isteach ann in ionad na habairte “scuab no scuab urláir” i ngach áit ina bhfuil an abairt sin.
(4) Beidh feidhm ag fo-ailt (4) (5) agus (6) d'alt 8 den Acht Airgid (Diúitéthe Custum) (Uimh. 2), 1932, adubhradh, maidir leis an diúité forchuirtear leis an alt san ar an diúité sin d'éileamh ar earra cuirtear fé sin leis an alt so.
Na rátaí diúité ar bhaill éadaigh agus cóir ghléasta phearsanta áirithe d'atharú.
11.—(1) Déanfar na diúitéthe custum a forchuirtear le halt 7 den Acht Airgid (Diúitéthe Custum) (Uimh. 2), 1932 (Uimh. 11 de 1932), d'éileamh, do ghearradh, agus d'íoc ar na hearraí seo leanas a hiomportálfar isteach i Saorstát Éireann an 11adh lá de Bhealtaine, 1933, no dá éis sin, do réir na rátaí fé seach a luaidhtear anso ina dhiaidh seo in ionad na rátaí luaidhtear san alt san 7, sé sin le rá:—
(a) ar gach earra de shaghas cótaí, filleoga, culaithirtí, no gúnaí bheidh déanta ar fad no nách mór ar fad d'earraí fighte agus iad san déanta i bpáirt no go hiomlán d'olainn no d'olainn snáth-dhúbalta agus a bheidh oiriúnach do mhná no do chailíní agus ar gach cuid de sna hearraí sin agus ar gach cabhair dóibh—do réir méide is có-ionann le seasca per cent. de luach na hearra;
(b) ar gach hata bog feilte bheidh oiriúnach d'fhir no do bhuachaillí—do réir méide is có-ionann le triocha a seacht go leith per cent. de luach na hearra.
(2) Bainfidh alt 7 (ach amháin fo-alt (1) de) den Acht Airgid (Diúitéthe Custum) (Uimh. 2), 1932, mar atá san leasuithe le hAchtanna ina dhiaidh sin, leis an diúité forchuirtear leis an alt san ar san d'éileamh do réir rátaí socruítear leis an alt so fé mar a bhaineann an t-alt san leis an diúité sin ar san d'éileamh do réir rátaí socruítear leis an alt san 7.
Plátaí cadhnraidh do shaoradh o dhiúité.
12.—Ní déanfar an diúité forchuirtear le halt 8 den Acht Airgid, 1926 (Uimh. 35 de 1926), mar atá san leasuithe le hachtacháin ina dhiaidh sin, ná an diúité forchuirtear le halt 11 den Acht Airgid, 1928 (Uimh. 11 de 1928), mar atá san leasuithe le hachtacháin ina dhiaidh sin, d'éileamh ná do ghearradh ar earraí is plátaí cadhnraidh dar leis na Coimisinéirí Ioncuim.
An diúité ar thomátaí d'atharú.
13.—Ní déanfar an diúité ar thomátaí forchuirtear leis an Acht Airgid (Diúitéthe Custum) (Uimh. 4), 1932 (Uimh. 34 de 1932), agus a luaidhtear ag Uimhir Thagartha 9 sa Dara Sceideal a ghabhann leis an Acht san d'éileamh, do ghearradh, agus d'íoc ach amháin ar thomátaí a hiomportálfar isteach i Saorstát Éireann an 24adh lá de Mheitheamh, 1933, no aon 24adh lá de Mheitheamh feasta, no d'éis an dáta san, agus ar no roimh an 31adh lá de Dheireadh Fómhair díreach ina dhiaidh sin agus ní déanfar é d'éileamh ná do ghearradh ar thomátaí a hiomportálfar isteach i Saorstát Éireann tráth ar bith eile.
Buadhchomharthaí d'iomportáil saor o dhiúité.
14.—Más deimhin leis na Coimisinéirí Ioncuim, maidir le haon earra indiúité a hiomportáladh isteach i Saorstát Éireann roimh an Acht so do rith no a hiomportálfar dá éis sin, gur corn, cuach, sciath, no buadh-chomhartha eile den tsamhail sin an earra san do bhuaidh a hiomportálaí in iomaíocht, i gcomórtas, no i dtaisbeántas lasmuich de Shaorstát Éireann, féadfaidh na Coimisinéirí Ioncuim, fé réir cólíonadh pé coinníollacha is oiriúnach leo d'fhorchur, a lomháil an buadh-chomhartha san d'iomportáil gan aon diúité custum do bheith íoctha uirthi no aisíoc do dhéanamh in aon diúité den tsórt san do híocadh ar an mbuadh-chomhartha san d'iomportáil.
Saoirse d'earraí ar n-a n-iomportáil fén Acht Tora Talmhaíochta (Arbhar), 1933.
15.—I gcás earra is ionchurtha fé dhiúité custum a forchuirtear leis an Acht so no le hAcht ar n-a rith no ordú ar n-a dhéanamh roimh an Acht so do rith d 'iomportáil isteach i Saorstát Éireann fé cheadúnas agus do réir cheadúnais chuige sin ar n-a dheonadh (pe'ca roimh an Acht so do rith no dá éis sin é) ag an Aire Tionnscail agus Tráchtála fé alt 92 den Acht Tora Talmhaíochta (Arbhar), 1933 (Uimh. 7 de 1933), déanfaidh na Coimisinéirí Ioncuim, fé réir cólíonadh pé coinníollacha is oiriúnach leo d'fhorchur, a cheadú an earra san d'iomportáil gan an diúité sin do bheith íoctha uirthi no aisíoc do dhéanamh in aon diúité den tsórt san do híocadh ar an iomportáil sin.
Ais-tarrac ar thé chumasctha d'easportáil.
16.—(1) Pé uair a déanfar, ar aon té d'easportáil, a chur ina luighe ar na Coimisinéirí Ioncuim gurb é atá sa té sin ná cumasc d'ullmhuigh an t-easportálaí as téanna 'na raibh diúité custum iníoctha, agus 'na ndearnadh diúité custum d'íoc go cuibhe, ina dtaobh ar iad d'iomportáil, déanfar, fé réir forálacha an ailt seo agus fé réir cólíonadh pé coinníollacha is oiriúnach leis na Coimisinéirí Ioncuim d'fhorchur, ais-tarrac do lomháil is có-ionann le méid an diúité sin do híocadh amhlaidh.
(2) Ní déanfar aon ais-tarrac do lomháil ar aon té is té caithte do réir bhrí an Sale of Food and Drugs Act, 1875, ná ar aon té bheidh measctha tré thé chaithte den tsórt san no tré aon abhar no nithe seachas té.
(3) Má dheineann duine ar bith, d'fhonn aon ais-tarrac d'fháil go nea-chuibhe fén alt so, aon té ná lomháltar ais-tarrac ina thaobh fén alt so d'iontráil no do chur ar bord luinge no a chur fé ndeár é d'iontráil no é do chur ar bord luinge no an céanna do thaisbeáint no a chur fé ndeár é do thaisbeáint d'aon oifigeach custum agus máil chun é do chur ar bord luinge chun a easportála no aon earraí nách té d'iontráil, do chur ar bord luinge, no do thaisbeáint amhlaidh mar thé no a chur fé ndeár amhlaidh iad d'iontráil, do chur ar bord luinge, no do thaisbeáint mar thé, beidh sé ciontach i gcionta fé sna hAchtanna Custum agus raghaidh fé phionós de chéad púnt in aghaidh gach cionta den tsórt san agus déanfar na hearraí gur ina dtaobh do rinneadh an cionta san do gheallbhruideadh.
Diúité máil ar thobac dhúthchais.
17.—(1) Ní bhainfidh fo-alt (2) d'alt 20 den Acht Airgid, 1932 (Uimh. 20 de 1932), ach amháin le tobac go gcuirfear ina luighe ar na Coimisinéirí Ioncuim ina thaobh gur roimh an 1adh lá d'Eanar, 1934, do fásadh é.
(2) Déanfar diúité máil do réir na rátaí luaidhtear i gCuid I den Cheathrú Sceideal a ghabhann leis an Acht so d'éileamh, do ghearradh, agus d'íoc ar an tobac go léir—
(a) a fásfar i Saorstát Éireann, agus
(b) ná cuirfear ina luighe ar na Coimisinéirí Ioncuim ina thaobh gur roimh an 1adh lá d'Eanar, 1934, do fásadh é, agus
(c) a déanfar a sheachadadh go cuibhe as stóras agus a chonsighniú chun déantóra cheadúnaithe tobac, agus a gheobhaidh déantóir ceadúnaithe tobac, ná cuireann fé dhéantóireacht ach tobac a fástar i Saorstát Éireann.
(3) Déanfar diúité máil do réir na rátaí luaidhtear i gCuid II den Cheathrú Sceideal a ghabhann leis an Acht so d'éileamh, do ghearradh, agus d'íoc ar an tobac go léir a fásfar i Saorstát Éireann agus ná cuirfear ina luighe ar na Coimisinéirí Ioncuim ina thaobh gur roimh an 1adh lá d'Eanar, 1934, do fásadh amhlaidh é, agus nách ionchurtha fén diúité luaidhtear sa bhfo-alt deiridh sin roimhe seo den alt so.
(4) Na diúitéthe máil a forchuirtear leis an alt so is diúitéthe iad in ionad an diúité mháil is inéilithe fé alt 7 den Finance Act, 1918, mar atá san atharuithe le halt 9 den Finance Act, 1919.
(5) Má cuirtear ina luighe ar na Coimisinéirí Ioncuim go ndearnadh diúité forchuirtear leis an alt so d'íoc ar aon tobac do réir ráta luaidhtear i gCuid I den Cheathrú Sceideal a ghabhann leis an Acht so agus, an déantóir do fuair an tobac san ná fuair sé aon tobac do fásadh i Saorstát Éireann agus atá gan aon diúité do bheith íoctha air, déanfar, fé réir na bhforálacha bhaineann le hais-tarrac do lomháil agus atá sa Sceideal a ghabhann leis an Finance Act, 1904, ais-tarrac do lomháil do réir na rátaí luaidhtear i gCuid III den Cheathrú Sceideal a ghabhann leis an Acht so.
(6) Más deimhin leis na Coimisinéirí Ioncuim go ndearnadh diúité forchuirtear leis an alt so d'íoc ar aon tobac do réir ráta luaidhtear i gCuid I den Cheathrú Sceideal a ghabhann leis an Acht so agus, an déantóir do fuair an tobac san, go bhfuair sé freisin tobac do fásadh i Saorstát Éireann agus atá gan aon diúité do bheith íoctha air, no go ndearnadh an diúité sin d'íoc ar aon tobac do réir ráta luaidhtear i gCuid II den Cheathrú Sceideal a ghabhann leis an Acht so, déanfar, fé réir na bhforálacha bhaineann le hais-tarrac do lomháil agus atá sa Sceideal a ghabhann leis an Finance Act, 1904, ais-tarrac do lomháil do réir pé rátaí chinnfidh na Coimisinéirí Ioncuim.
(7) Más rud é—
(a) maidir le haon tobac nea-dhéanta fásfar i Saorstát Éireann agus 'na gcuirfear ina luighe ar na Coimisinéirí Ioncuim ina thaobh gur tar éis an 1adh lá d'Eanar, 1934, do fásadh é, go ndéanfar an tobac san d'easportáil, no
(b) maidir le haon tobac a fásfar i Saorstát Éireann agus a cuirfear i mbanna-stóras, go gcuirfear ina luighe ar na Coimisinéirí Ioncuim ina thaobh gur tar éis an 1adh lá d'Eanar, 1934, do fásadh é agus go ndearnadh de sa stóras san cavendish no negrohead do bheadh, dá seachadtaí ón stóras san é, ionchurtha fén diúité luaidhtear san alt so do réir ráta luaidhtear i gCuid I den Cheathrú Sceideal a ghabhann leis an Acht so,
déanfar, fé réir forálacha an chéad fho-ailt ina dhiaidh seo den alt so, liúntas de dhá phingin d'íoc, alos gach púint den tobac san, le heasportálaí no le déantóir an tobac san (do réir mar bheidh).
(8) Ní bheidh aon liúntas iníoctha fén bhfo-alt deiridh sin roimhe seo den alt so—
(a) alos aon tobac ná beidh i riocht ionmhargaidh no leasuithe go hiomlán dar leis na Coimisinéirí Ioncuim, ná
(b) ar shlí seachas de dhruim deimhniú ón oifigeach ceart custum agus máil, á rá gur heasportáladh an tobac no go ndearnadh tobac cavendish no negrohead de i mbanna-stóras, do thaisbeáint don oifigeach ag á mbeidh an liúntas san iníoctha, ná
(c) tar éis deireadh dhá bhlian o am an tobac san d'easportáil no o am an tobac san do chur i mbanna-stóras, do réir mar bheidh.
Diúité ar cheadúnaisí iasachtaithe airgid.
18.—(1) Eileofar, gearrfar, agus íocfar ar gach ceadúnas (dá ngairmtear ceadúnas iasachtaí airgid san alt so), chun gníomhú agus chun gnótha do dhéanamh mar iasachtaí airgid, do bhéarfar amach fé Acht ar bith do ritheadh no a rithfear i rith na bliana airgeadais dar tosach an 1adh lá d'Abrán, 1933, diúité máil do réir na rátaí seo leanas, sé sin le rá:—
(a) ar cheadúnas iasachtaí airgid a raghaidh in éag an 31adh lá d'Iúl, 1934—deich bpúint;
(b) ar cheadúnas iasachtaí airgid a raghaidh in éag an 31adh lá d'Iúl bliain ar bith seachas an bhliain 1934 agus a tógfar amach laistigh de shé mhí roimh dhul in éag do amhlaidh—deich bpúint;
(c) ar aon cheadúnas eile iasachtaí airgid—cúig púint déag.
(2) Má bhíonn beirt daoine no níos mó ag déanamh gnótha mar iasachtaithe airgid i bpáirtnéireacht agus má dheineann na daoine sin ceadúnaisí iasachtaí airgid do thógaint amach alos an áitreibh no na n-áitreabh uile ina mbeid ag déanamh gnótha amhlaidh i bpáirtnéireacht, déanfaidh na Coimisinéirí Ioncuim maitheamh no, má bhíonn an diúité íoctha, aisíoc do thabhairt don pháirtnéireacht san—
(a) i gcás gan an gnó san do bheith á dhéanamh amhlaidh ach in aon áitreabh amháin, i suim is có-ionann leis an diúité iomlán ar gach ceann ach aon cheann amháin de sna ceadúnaisí iasachtaí airgid a thógfaidh na daoine sin amach amhlaidh alos an áitreibh sin, no
(b) i gcás an ghnótha san do bheith á dhéanamh amhlaidh i dhá n-áitreabh no níos mó, i suim is có-ionann leis an diúité iomlán ar gach ceadúnas iasachtaí airgid a thógfaidh na daoine sin amach amhlaidh alos aon áitreibh acu san de bhreis ar aon cheadúnas amháin den tsórt san in aghaidh gach áitreibh fé leith acu san.
(3) Má cruthuítear chun sástachta na gCoimisinéirí Ioncuim ceadúnas máil do bheith i bhfeidhm chun gnótha geall-bhrócaera do dhéanamh in aon áitreabh go ndéanfaidh an duine no na daoine dheincann an gnó san ceadúnas no ceadúnaisí iasachtaí airgid do thógaint amach ina thaobh, déanfaidh na Coimisinéirí Ioncuim—
(a) i gcás ná tógfar amach amhlaidh ach aon cheadúnas amháin iasachtaí airgid den tsórt san, maitheamh no, má bhíonn an diúité íoctha, aisíoc do thabhairt i leath an diúité ar an gceadúnas san, agus
(b) i gcás ina dtógfar amach amhlaidh dhá cheadúnas iasachtaí airgid den tsórt san no níos mó, maitheamh no, má bhíonn an diúité íoctha, aisíoc do thabhairt i leath an diúité ar an gceadúnas acu san is túisce tógfar amach.
Saoirse o dhiúité shiamsa.
19.—(1) San alt so cialluíonn an abairt “diúité siamsa” an diúité máil ar a dtugtar “entertainments duty” in alt 1, agus is inéilithe fén alt san, den Finance (New Duties) Act, 1916, mar atá san leasuithe le hachtacháin ina dhiaidh sin.
(2) Ní déanfar diúité siamsa d'éileamh ná do ghearradh ar aon tsiamsa 'na gcruthófar chun sástachta na gCoimisinéirí Ioncuim ina thaobh—
(a) gurb iad atá ag cur an tsiamsa ar siúl ná an Irish Amateur Boxing Association no club atá có-cheangailte leis an gcomhlachas san no atá fé stiúradh dhíreach an chomhlachais sin agus ná fuil ar fad sa tsiamsa ach taisbeántas de spórt na dornála, taisbeántas ná deintear ann ná mar gheall air aon airgead do mholadh ná d'íoc, pe'ca mar dhuais, mar luach saothair, no ar shlí eile é, le héinne bhíonn páirteach no ag iomaidh ann; no
(b) gurb iad atá ag cur an tsiamsa ar siúl ná an Badminton Union of Ireland no club atá có-cheangailte leis an aondacht san no atá fé stiúradh dhíreach na haondachta san agus ná fuil ar fad sa tsiamsa ach taisbeántas den chluiche sin badminton; no
(c) gurb iad atá ag cur an tsiamsa ar siúl ná an Irish Lawn Tennis Association no club atá có-cheangailte go cuibhe leis an gcomhlachas san no atá fé stiúradh dhíreach an chomhlachais sin agus ná fuil ar fad no nách mór ar fad sa tsiamsa ach taisbeántas den chluiche leadóg is comórtas eadarnáisiúnta leadóige; no
(d) gurb iad atá ag cur an tsiamsa ar siúl ná an Irish Amateur Swimming Association no club atá cócheangailte go cuibhe leis an gcomhlachas san no atá fé stiúradh dhíreach an chomhlachais sin agus ná fuil ar fad sa tsiamsa ach taisbeántas snáimh; no
(e) gurb iad atá ag cur an tsiamsa ar siúl ná an Irish Amateur Rowing Union no club atá có-cheangailte go cuibhe leis an aondacht san no atá fé stiúradh dhíreach na haondachta san agus ná fuil ar fad sa tsiamsa ach taisbeántas rámhaíochta.
(3) I gcás duine, d'íoc diúité siamsa alos siamsa no siamsaí bhí ar siúl aige tar éis an 1adh lá de Mhí na Samhna, 1933, do thaisbeáint chun sástachta na gCoimisinéirí Ioncuim—
(a) ná raibh ar fad i ngach siamsa fé leith acu san ach rás no rásanna idir coin ar n-a scaoileadh amach as boscaghaiste i ndiaidh girrfhéidh mheicniúla, agus
(b) gur san áit cheanainn chéanna do bhí gach siamsa acu san ar siúl, agus
(c) nách in aon chathair no baile mór, ná laistigh d'fhiche míle o aon chathair no baile mór, gur mó ná fiche míle a líon daoine a bhí an áit sin, agus
(d) go raibh siamsaí den tsórt chéanna ar siúl san áit sin ag an duine sin roimh an 1adh lá de Mheitheamh, 1933,
déanfaidh na Coimisinéirí Ioncuim aisíoc leis an duine sin sa diúité siamsa d'íoc sé amhlaidh, ach san fé réir na teorann ná déanfar níos mó ná céad púnt d'aisíoc amhlaidh le haon duine áirithe in aon bhliain áirithe dar tosach an 1adh lá de Mhí na Samhna.
An diúité ar cheadúnaisí ceartuitheoirí agus cumascóirí biotáille do laigheadú.
20.—Déanfar, an 1adh lá de Dheireadh Fómhair, 1933, agus ón lá san amach, an diúité máil is inéilithe fén Finance (1909-10) Act, 1910, ar cheadúnaisí chun gníomhú mar cheartuitheoir no cumascóir biotáille, d'éileamh, do ghearradh, agus d'íoc do réir ráta chúig púint agus cúig scillinge ar gach ceadúnas den tsórt san in ionad an ráta luaidhtear sa Chéad Sceideal a ghabhann leis an Acht san.
Comhacht chun diúité d'aisíoc i gcásanna áirithe.
21.—(1) Pé uair is deimhin leis na Coimisinéirí Ioncuim, maidir le gluaisteán ar bith—
(a) go ndearna trádálaí i ngluaisteáin an gluaisteán san d'iomportáil isteach i Saorstát Éireann, agus
(b) gur roimh an 24adh lá de Mhí na Nodlag, 1932, do hiomportáladh an gluaisteán san amhlaidh, agus
(c) gur híocadh go cuibhe an diúité custum dob inéilithe ar an ngluaisteán san le linn na hiomportála san, agus
(d) gur híocadh an diúité sin amhlaidh do réir ráta dob aoirde ná an ráta gur dá réir do bheadh diúité custum inéilithe ar an ngluaisteán san ar é d'iomportáil dá mba ar an 24adh lá de Mhí na Nodlag, 1932, no dá éis sin, a hiomportálfaí an gluaisteán san, agus
(e) ná dearnadh an gluaisteán san d'easportáil amach as Saorstát Éireann tar éis é d'iomportáil amhlaidh,
féadfaidh na Coimisinéirí Ioncuim, le ceadú an Aire Airgid agus fé réir cólíonadh pé coinníollacha is oiriúnach leo d'fhorchur, íocaíocht i bhfuirm aisíoca leathrannaigh dhiúité do dhéanamh, leis an trádálaí sin d'iomportáil an gluaisteán san amhlaidh, i suim is có-ionann leis an deifríocht a bheadh idir an dá mhéid seo leanas, sé sin le rá:—
(i) an méid ais-tarraic do bheadh iníoctha ar an ngluaisteán san d'easportáil amach as Saorstát Éireann dá ndeineadh an trádálaí sin é d'easportáil amhlaidh roimh an Acht so do rith, agus
(ii) an méid diúité chustum do bheadh inéilithe ar an ngluaisteán san ar é d'iomportáil dá mba ar an 24adh lá de Mhí na Nodlag, 1932, no dá éis sin, agus roimh an Acht so do rith, d'iomportálfadh an trádálaí sin an gluaisteán san.
(2) Pé uair is deimhin leis na Coimisinéirí Ioncuim, maidir le gluaisteán ar bith—
(a) go ndearna trádálaí i ngluaisteáin an gluaisteán san d'iomportáil isteach i Saorstát Éireann, agus
(b) gur roimh an 24adh lá de Mhí na Nodlag, 1932, do hiomportáladh an gluaisteán san amhlaidh, agus
(c) gur híocadh go cuibhe ar an ngluaisteán san le linn na hiomportála san an diúité custum a forchuirtear le mír 6 den Ordú chun Diúitéthe do Ghearradh go Práinneach (Uimh. 1), 1932, agus
(d) ná dearna an trádálaí sin an gluaisteán san do dhíol ná do chur de láimh ar shlí eile i Saorstát Éireann roimh an 24adh lá de Mhí na Nodlag, 1932,
féadfaidh na Coimisinéirí Ioncuim, le ceadú an Aire Airgid agus fé réir cólíonadh pé coinníollacha is oiriúnach leo d'fhorchur, íocaíocht i bhfuirm aisíoca dhiúité do dhéanamh, leis an trádálaí sin, i méid an diúité sin do híocadh amhlaidh ar an iomportáil sin.
(3) Más deimhin leis na Coimisinéirí Ioncuim, maidir le haon earra indiúité a hiomportáladh isteach i Saorstát Éireann roimh an Acht so do rith—
(a) gur híocadh go cuibhe an diúité custum do bhí inéilithe ar an earra san le linn í d'iomportáil, agus
(b) go bhféadfaí do réir dlí ceadúnas chun na hearra san d'iomportáil gan an diúité sin do bheith íoctha uirthi do dheonadh d'iomportálaí na hearra san roimh í d'iomportáil, ach nár deonadh é amhlaidh, agus
(c) gur íoc an t-iomportálaí sin an diúité sin agus é á chreidiúint bona fide go bhféadfaí agus go ndéanfaí, tar éis na hearra san d'iomportáil, an ceadúnas san roimhráite do dheonadh mar cheadúnas iar-ré,
féadfaidh na Coimisinéirí Ioncuim, le ceadú an Aire Airgid agus fé réir cólíonadh pé coinníollacha is oiriúnach leo d'fhorchur, aisíoc do dhéanamh leis an iomportálaí sin sa diúité do híocadh amhlaidh d'ainneoin nár deonadh aon cheadúnas amhlaidh mar cheadúnas iar-ré agus dá ndeontaí an ceadúnas san amhlaidh ná beadh éifeacht ar bith aige.
(4) San alt so tá leis an bhfocal “gluaisteán” an bhrí chéanna atá leis i gCuid II den Acht Airgid, 1928 (Uimh. 11 de 1928).
Comhacht chun diúité ar chodanna áirithe de ghluaisteáin d'aisíoc.
22.—(1) Pé uair a bhéarfaidh trádálaí i ngluaisteáin cuntas stuic do sna Coimisinéirí Ioncuim ina mbeidh liosta mion-chruinn de chodanna de ghluaisteáin le n-a mbaineann an t-alt so agus do bhí ina áitreabh gan díol an 23adh lá de Mhí na Nodlag, 1932, agus á thaisbeáint i dtaobh gach coda fé leith de ghluaisteán acu san luach na coda san agus cia'ca do réir an lán-ráta no do réir ráta tosaíochta do híocadh an diúité sin, féadfaidh na Coimisinéirí Ioncuim, le ceadú an Aire Airgid agus fé réir cólíonadh pé coinníollacha is oiriúnach leo d'fhorchur, iocaíocht i bhfuirm aisíoca leathrannaigh dhiúité do dhéanamh, leis an trádálaí sin, i suim, ar n-a háireamh do réir an ailt seo, alos gach coda de ghluaisteán le n-a mbaineann an t-alt so agus a bheidh sa liost san agus gur deimhin leis na Coimisinéirí Ioncuim ina taobh—
(a) gur cuid de ghluaisteán le n-a mbaineann an t-alt so an chuid sin de ghluaisteán, agus
(b) go ndearnadh an chuid sin de ghluaisteán d'iomportáil isteach i Saorstát Éireann tar éis an 31adh lá de Mhárta, 1923, agus roimh an 24adh lá de Mhí na Nodlag, 1932, agus
(c) gur híocadh go cuibhe an diúité custum dob inéilithe ar an gcuid sin de ghluaisteán le linn na hiomportála san, agus
(d) nár húsáideadh an chuid sin de ghluaisteán i Saorstát Éireann roimh an 24adh lá de Mhí na Nodlag, 1932, agus
(e) ná dearnadh an chuid sin de ghluaisteán d'easportáil amach as Saorstát Éireann tar éis an 23adh lá de Mhí na Nodlag, 1932, agus
(f) ná háirmhítear i luach na coda san de ghluaisteán, mar atá san curtha síos sa chuntas stuic sin, aon tsuim alos sochair, coimisiúin, no luach saothair eile an trádálaí sin.
(2) Baineann an t-alt so le gach cuid de ghluaisteán gurb é atá ann, dar leis na Coimisinéirí Ioncuim, ná—
(a) inneall ar n-a chur le chéile, gléas tiomarnaíochta ar n-a chur le chéile, no gléas tiomána ar n-a chur le chéile, no
(b) gléas fuartha, lampa, no mótar tosnuithe do hiomportáladh ar leithligh, no
(c) cuid de chassis ghluaisteáin no cabhair do chassis ghluaisteáin (seachas bloc innill, fearsaid chrangaide, leath-acastóir cúil, no slat cheangail loinithe, agus seachas obair theilgin, stampála, thuinsimh no ghaibhneachta nár cuireadh, roimh í d'iomportáil, fé aon oibriú meaisíneachta) ná raibh, le linn í d'iomportáil, curtha le chéile ar shlí seachas tré tháthú, tré lionntáthú, no tré oibriú eile dá samhail sin.
(3) Is mar seo leanas a háirmheofar an tsuim a bheidh le n'íoc fén alt so i bhfuirm aisíoca leathrannaigh dhiúité alos aon choda de ghluaisteán, sé sin le rá:—
(a) i gcás an diúité chustum dob inéilithe ar an gcuid sin de ghluaisteán le linn na hiomportála d'íoc do réir an lánráta, isé bheidh sa tsuim sin ná fiche a dó go leith per cent. de thrí cheathrúna (no de pé codán is lugha ná san a cheapfaidh na Coimisinéirí Ioncuim) de luach na coda san de ghluaisteán mar a bheidh an luach san curtha síos sa chuntas stuic sin do bhéarfar amhlaidh mar adubhradh do sna Coimisinéirí Ioncuim, agus
(b) i gcás an diúité chustum dob inéilithe ar an gcuid sin de ghluaisteán le linn na hiomportála d'íoc do réir ráta tosaíochta, isé bheidh sa tsuim sin ná cúig déag per cent. de naoi n-aonú cuid déag (no de pé codán is lugha ná san a cheapfaidh na Coimisinéirí Ioncuim) de luach na coda san de ghluaisteán mar a bheidh an luach san curtha síos sa chuntas stuic sin do bhéarfar amhlaidh mar adubhradh do sna Coimisinéirí Ioncuim.
(4) San alt so tá leis an bhfocal “gluaisteán” an bhrí chéanna atá leis i gCuid II den Acht Airgid, 1928 (Uimh. 11 de 1928).
Fuascailt o choinníollacha ar dhiúité d'íoc.
23.—I gcás earra is ionchurtha fé dhiúité custum (pé am agus slí inar forchuireadh é) d'iomportáil isteach i Saorstát Éireann, pe'ca roimh an Acht so do rith no dá éis sin é, gan an diúité sin do bheith íoctha uirthi de bhuadh ceadúnais ag údarú na hiomportála san, agus gur mian le hiomportálaí na hearra san fuascailt d'fháil o sna coinníollacha (pe'ca sa cheadúnas san dóibh no nách eadh) d'fhorchuir na Coimisinéirí Ioncuim i dtaobh na hiomportála san, féadfaidh an t-iomportálaí sin an diúité d'íoc, agus féadfaidh na Coimisinéirí an diúité do ghlacadh, do bheadh iníoctha ar an earra san le linn na hiomportála dá mba ar shlí seachas fén gceadúnas san do hiomportálfaí í, agus leis sin déanfar an t-iomportálaí sin d'fhuascailt o chólíonadh na gcoinníoll san.
Foráil ghenerálta maidir le hais-tarrac.
24.—Pé uair a cuirfear ina luighe ar na Coimisinéirí Ioncuim, alos earra ar bith ar na hiomportáil isteach i Saorstát Éireann an 11adh lá de Bhealtaine, 1933, no dá éis sin (pe'ca roimh an Acht so do rith no dá éis sin é), go ndearnadh diúité custum, ar n-a fhorchur leis an Acht so no le hAcht a rithfear no le hordú déanfar tar éis an Achta so do rith, d'íoc go cuibhe ar an earra san le linn í d'iomportáil amhlaidh agus nár húsáideadh an earra san i Saorstát Éireann ach amháin chun críche déantóireachta, déanfar ais-tarrac is có-ionann le méid an diúité sin do híocadh amhlaidh do lomháil ar an earra san no ar aon earraí go dtaisbeánfar ina dtaobh gur húsáideadh an earra san chun a ndéanta no a n-ullamhuithe, má deintear an earra san no na hearraí sin (pe'ca aca é) d'easportáil mar earra no earraí ceannaíochta, no do chur ar bord luinge le húsáid mar stóranna, no do chur i mbanna-stóras le cur ar bord luinge mar stóranna.
Foráil ghenerálta maidir le hath-iomportáil.
25.—(1) Ní bhainfidh alt 6 den Customs and Inland Revenue Act, 1879, le hearra ar bith is ionchurtha fé dhiúité custum ar n-a fhorchur leis an Acht so no le haon Acht a rithfear no le haon ordú déanfar tar éis an Achta so do rith, mara n-abartar a mhalairt go soiléir san Acht no san ordú le n-a bhforchuirtear an diúité sin.
(2) Pé uair a déanfar earra is ionchurtha fé dhiúité custum ar n-a fhorchur leis an Acht so no le haon Acht a rithfear no le haon ordú déanfar tar éis an Achta so do rith d'ath-iomportáil isteach i Saorstát Éireann tar éis í d'easportáil amach as, beidh an earra san (mara n-abartar a mhalairt go soiléir san Acht no san ordú le n-a bhforchuirtear an diúité sin) saor ón diúité sin le linn na hath-iomportála san má cuirtear ina luighe ar na Coimisinéirí Ioncuim—
(a) nár hiomportáladh an earra san sarar heasportáladh í, no
(b) gur hiomportáladh an earra san sarar heasportáladh í agus ná raibh sí, le linn na hiomportála san, ionchurtha fé aon diúité custum, no
(c) gur hiomportáladh an earra san sarar heasportáladh í agus gur híocadh go cuibhe gach diúité custum do bhí ionchurtha uirthi ar í d'iomportáil amhlaidh agus nár lomháladh aon ais-tarrac diúité ar í d'easportáil amhlaidh no gur haisíocadh leis na Coimisinéirí Ioncuim gach ais-tarrac do lomháladh amhlaidh.
(3) Ní tuigfear, maidir le hearraí nár hiomportáladh agus nár heasportáladh ach chun a dturuis do chríochnú, go ndearnadh iad d'iomportáil ná d'easportáil chun crícheanna an fho-ailt deiridh sin roimhe seo den alt so.
Ais-tarrac alos diúitéthe áirithe.
26.—(1) Pé uair a cuirfear ina luighe ar na Coimisinéirí Ioncuim go ndearnadh diúité le n-a mbaineann an t-alt so d'íoc go cuibhe alos earra ar bith agus nár húsáideadh an earra san i Saorstát Éireann ach amháin chun críche déantóireachta, déanfar ais-tarrac is có-ionann le méid an diúité do híocadh amhlaidh do lomháil ar an earra san no ar aon earraí go dtaisbeánfar ina dtaobh gur húsáideadh an earra san chun a ndéanta no a n-ullamhuithe, má deintear an earra san no na hearraí sin (pe'ca aca é) d'easportáil mar earra no earraí ceannaíochta, no do chur ar bord luinge le húsáid mar stóranna, no do chur i mbannastóras le cur ar bord luinge mar stóranna.
(2) Baineann an t-alt so leis na diúitéthe custum so leanas, sé sin le rá:—
(a) an diúité forchuirtear le halt 4 den Acht Airgid (Diúitéthe Custum) (Uimh. 2), 1932 (Uimh. 11 de 1932), agus
(b) an diúité forchuirtear le halt 7 den Acht san, agus
(c) an diúité forchuirtear le halt 11 den Acht san.
Forálacha um ath-iomportáil alos diúitéthe áirithe.
27.—(1) Ní bhainfidh alt 6 den Customs and Inland Revenue Act, 1879, le hearra ar bith is ionchurtha fé dhiúité le n-a mbaineann an t-alt so.
(2) Aon earra is ionchurtha fé dhiúité le n-a mbaineann an t-alt so agus a hath-iomportálfar isteach i Saorstát Éireann tar éis í d'easportáil amach as beidh sí saor ón diúité sin má cuirtear ina luighe ar na Coimisinéirí Ioncuim—
(a) nár hiomportáladh an earra san sarar heasportáladh í, no
(b) gur hiomportáladh an earra san sarar heasportáladh í agus ná raibh sí, le linn na hiomportála san, ionchurtha fé aon diúité custum, no
(c) gur hiomportáladh an earra san sarar heasportáladh í agus gur híocadh go cuibhe gach diúité custum do bhí ionchurtha uirthi ar í d'iomportáil amhlaidh agus nár lomháladh aon ais-tarrac diúité ar í d'easportáil amhlaidh no gur haisíocadh leis na Coimisinéirí Ioncuim gach ais-tarrac do lomháladh amhlaidh.
(3) Ní tuigfear, maidir le hearraí nár hiomportáladh agus nár heasportáladh ach chun a dturuis do chríochnú, go ndearnadh iad d'iomportáil ná d'easportáil chun crícheanna an fho-ailt deiridh sin roimhe seo den alt so.
(4) Baineann an t-alt so leis an diúité custum a forchuirtear le halt 11 den Acht Airgid (Diúitéthe Custum) (Uimh. 2), 1932 (Uimh. 11 de 1932).
Diúité d'aisíoc ar earraí do chur thar n-ais no do dhíthiú.
28.—Pé uair a cuirfear ina luighe ar na Coimisinéirí Ioncuim—
(a) go ndearna iomportálaí earraí do hiomportáladh isteach i Saorstát Éireann, go ndearna seisean, le toiliú an díoltóra o n-ar cheannaigh sé na hearraí sin, na hearraí sin d'easportáil agus do chur thar n-ais, gan iad d'úsáid, chun an díoltóra san toisc gan na hearraí sin do bheith do réir orduithe an iomportálaí sin no toisc gan iad do bheith do réir ráiteas an díoltóra san no toisc iad do dhamáistiú le linn a dturuis, agus go ndearna an t-iomportálaí sin, roimh na hearraí sin do chur ar bord luinge, iad d'iontráil chun aisíoca diúité d'fháil fén alt so, no
(b) go ndearnadh earraí do hiomportáladh go cuibhe isteach i Saorstát Éireann do dhíthiú i Saorstát Éireann, le cead na gCoimisinéirí Ioncuim agus fé choinníollacha ar n-a bhforchur ag na Coimisinéirí Ioncuim, gan iad d'úsáid i Saorstát Éireann,
féadfaidh na Coimisinéirí Ioncuim, fé réir cólíonadh pé coinníollacha is oiriúnach leo d'fhorchur, aon diúité custum do híocadh ar na hearraí sin d'iomportáil d'aisíoc le hiomportálaí na n-earraí sin.
Leasuithe ar an Acht Airgid (Diúitéthe Custum) (Uimh. 2), 1932.
29.—Déanfar na forálacha uile agus fé seach den Acht Airgid (Diúitéthe Custum) (Uimh. 2), 1932 (Uimh. 11 de 1932), a luaidhtear sa dara colún den Chúigiú Sceideal a ghabhann leis an Acht so do leasú sa tslí adeirtear sa tríú colún den Sceideal san os coinne an luaidhte deintear ar gach foráil fé leith acu san sa dara colún san, agus léireofar an tAcht san agus beidh éifeacht aige dá réir sin.
Leasuithe ar an Acht Airgid, 1932.
30.—Déanfar na forálacha uile agus fé seach den Acht Airgid, 1932 (Uimh. 20 de 1932), a luaidhtear sa dara colún den Séú Sceideal a ghabhann leis an Acht so do leasú sa tslí adeirtear sa tríú colún den Sceideal san os coinne an luaidhte deintear ar gach foráil fé leith acu san sa dara colún san, agus léireofar an tAcht san agus beidh éifeacht aige dá réir sin.
Leasuithe ar an Acht Airgid (Diúitéthe Custum) (Uimh. 4), 1932.
31.—Déanfar na forálacha uile agus fé seach den Acht Airgid (Diúitéthe Custum) (Uimh. 4), 1932 (Uimh. 34 de 1932), a luaidhtear sa dara colún den Seachtú Sceideal a ghabhann leis an Acht so do leasú sa tslí adeirtear sa tríú colún den Sceideal san os coinne an luaidhte deintear ar gach foráil fé leith acu san sa dara colún san, agus léireofar an tAcht san agus beidh éifeacht aige dá réir sin.
Deireadh do chur le diúitéthe áirithe d'éileamh.
32.—Ní déanfar diúité custum ar bith díobh san a forchuirtear fé seach leis na hachtacháin uile agus fé seach a luaidhtear san Ochtú Sceideal a ghabhann leis an Acht so d'éileamh ná do ghearradh ar earraí a hiomportálfar isteach i Saorstát Éireann an 24adh lá de Bhealtaine, 1933, no dá éis sin.
An cineál no an aicme le n-a mbaineann earra do chinneadh.
33.—Má eiríonn aon amhras, ceist, no aighneas i dtaobh an chineáil no na gcineál no i dtaobh na haicme no na n-aicmí d'earraí indiúité le n-a mbaineann aon earra áirithe indiúité, no i dtaobh carra áirithe do bhaint le cineál no le haicme d'earraí indiúité no le cineál no le haicme d'earraí neamh-indiúité, no i dtaobh earra áirithe is indiúité prima facie do bhaint no do bheith gan bhaint le cineál no le haicme d'earraí eiscithe, cinnfidh na Coimisinéirí Ioncuim an earra san do bhaint leis an gcineál no leis na cineálacha no leis an aicme no leis na haicmí d'earraí indiúité no leis an gcineál no leis an aicme d'earraí neamh-indiúité no d'earraí eiscithe (do réir mar bheidh) gur leis a bhaineann an earra san le ceart dar leo agus déanfar no ní déanfar (do réir mar is gá sa chás) diúité d'éileamh ar an earra san dá réir sin.
Luach earraí indiúité d'fháil amach.
34.—Pé uair a déanfar diúité custum d'fhorchur (pe'ca leis an Acht so é no le hAcht ar n-a rith tar éis an Achta so do rith no le hordú ar n-a dhéanamh ina dhiaidh seo fé Acht ar n-a rith roimh an Acht so no d'éis an Achta so do rith) do réir ráta ar n-a áireamh ar luach na hearra no na n-earraí is ionchurtha fén diúité sin, tuigfear gurb é is luach don earra no do sna hearraí sin, chun méide an diúité sin is iníoctha ar an gcéanna d'áireamh, ná an praghas do bhéarfadh iomportálaí ar an earra no ar na hearraí sin, dar leis na Coimisinéirí Ioncuim, dá ndeintí an earra no na hearraí sin do sheachadadh fé bhanna in áit na hiomportála agus an luach fartha agus an t-árachas íoctha ar an gcéanna.
Pionós mar gheall ar choinníoll do shárú.
35.—Má dheineann duine ar bith éinní (tré ghníomh no tré fhaillí) is sárú ar choinníoll ar n-a fhorchur ag na Coimisinéirí Ioncuim fén gCuid seo den Acht so, no fén gCéad Sceideal no fén Dara Sceideal a ghabhann leis an Acht so, beidh an duine sin ciontach i gcionta fé sna hAchtanna Custum agus raghaidh fé phionós caogad púnt in aghaidh gach cionta den tsórt san agus déanfar aon earra is ionchurtha fé dhiúité agus gur ina taobh do rinneadh an cionta san do gheallbhruideadh.
CUID III.
Diuite Oll-Shochair.
Eileamh an diúité do dhaingniú.
36.—Chun deireadh do chur le hamhras dearbhuítear agus achtuítear leis seo—
(a) an t-éileamh ar dhiúité oll-shochair a deintear le Cuid III den Finance (No. 2) Act, 1915, agus leis na hAchtanna leasuíonn no leathnuíonn an tAcht san, ná dearna alt 32 den Acht Airgid, 1926 (Uimh. 35 de 1926), athghairm ar an éileamh san ná dochar ná deifir do, agus
(b) d'ainneoin éinní atá san alt san 32 go bhfuil an t-éileamh ar dhiúité oll-shochair, agus go raibh sé riamh, i lánfheidhm agus i lán-éifeacht, agus
(c) go bhfuil, agus go raibh o am an Achta Airgid, 1932 (Uimh. 20 de 1932), do rith, comhacht ag na Coimisinéirí Ioncuim chun cáinmheas agus cáinmheas breise do dhéanamh, i gcóir diúité oll-shochair, alos aon tréimhse cuntasaíochta do réir a mbreithiúntais aon tráth agus in aon chás in ar dóich leo no in ar dhóich leo san do bheith riachtanach.
An duine is ioncháinmheasta.
37.—(1) Léireofar fo-alt (2) d'alt 45 den Finance (No. 2) Act, 1915, agus beidh éifeacht aige agus tuigfear éifeacht do bheith riamh aige fé is dá ndeintí na focail “at the date of the making of the assessment” do chur isteach sa bhfo-alt san in ionad na bhfocal “for the time being” atá anois ann.
(2) I gcás únaerachta céirde no gnótha d'atharú tar éis deireadh na tréimhse cuntasaíochta deiridh, féadfaidh na Coimisinéirí Ioncuim, más oiriúnach leo é, diúité oll-shochair do cháinmheas alos aon tréimhse cuntasaíochta ar dhuine ar bith ag á raibh an cheárd no an gnó san ar únaeracht no ar siúl aon tráth i rith na tréimhse cuntasaíochta san.
Deimhniú fuascailte.
38.—(1) Einne is únaer (pe'ca chun tairbhe dho féin no mar iontaobhaí) ar thrádáil no ar ghnó go bhfuil no go mbeidh diúité oll-shochair á éileamh no inéilithe ina thaobh no is duine go gcomhacht díola ar aon trádáil no gnó den tsórt san, féadfaidh deimhniú den tsórt san a luaidhtear anso ina dhiaidh seo d'iarraidh ar na Coimisinéirí Ioncuim, agus más deimhin leis na Coimisinéirí Ioncuim an duine sin do bheith tar éis aontú an trádáil no an gnó san do dhíol ach gan an díol san do bheith críochnuithe aige no an duine sin do bheith ar intinn bona fide an trádáil no an gnó san do dhíol chó luath agus a bheidh caoi ann chuige sin agus más deimhin leis na Coimisinéirí Ioncuim fós gur ceart dóibh, do réir na bhfíor a bhaineann le diúité oll-shochair d'éileamh agus d'íoc alos na trádála no an ghnótha san in aghaidh gach tréimhse cuntasaíochta, san do dhéanamh bhéarfaidh na Coimisinéirí Ioncuim amach don duine sin deimhniú fé láimh oifigigh do sna Coimisinéirí Ioncuim go n-údarás cuibhe uatha chuige sin, á dheimhniú (do réir mar is gá sa chás) ná fuil aon diúité oll-shochair inéilithe alos na trádála no an ghnótha san no gur híocadh gach diúité oll-shochair is inéilithe alos na trádála no an ghnótha san.
(2) Déanfaidh deimhniú bhéarfar amach fén alt so ceannuitheoir ar bith a cheannóidh ón duine dar tugadh amach an deimhniú san an trádáil no an gnó le n-a mbaineann an deimhniú san ar chomaoin luachmhair in airgead no i luach airgid agus gach duine gheobhaidh teideal chun na trádála no an ghnótha san ón gceannuitheoir sin no tríd, déanfaidh iad d'fhuascailt o gach éileamh ar dhiúité oll-shochair alos na trádála no an ghnótha san, agus déanfaidh fós (ach amháin i gcás calaoise i bpáirt an duine dar tugadh amach an deimhniú san no i gcás é do theip air fíora táchtacha do nochtadh) an duine sin agus gach duine gheobhaidh teideal chun na trádála no an ghnótha san ón duine sin no tríd ar shlí seachas ar chomaoin luachmhair in airgead no i luach airgid, déanfaidh iad d'fhuascailt o gach éileamh no o aon éileamh bhreise (do réir mar bheidh) ar dhiúité oll-shochair alos na trádála no an ghnótha san.
Seiceadúirí agus riarthóirí do cháinmheas.
39.—(1) I gcás duine mhairbh do bheith, dá mbeadh sé ina bheathaidh, ionmhuirir fé dhiúité oll-shochair agus ioncháinmheasta ina chóir alos aon tréimhse cuntasaíochta, beidh seiceadúir no riarthóir an duine mhairbh sin ina dhuine is ionmhuirir fé dhiúité oll-shochair agus féadfar é cháinmheas i gcóir diúité oll-shochair alos na tréimhse cuntasaíochta san sa tslí agus sa mhéid chéanna ina mbeadh an duine marbh san, dá mbeadh sé ina bheathaidh, ionmhuirir amhlaidh agus ina bhféadfaí do réir dlí é cháinmheas amhlaidh ach ní bheidh aon seiceadúir no riarthóir den tsórt san freagarthach in aon diúité den tsórt san de bhreis ar na sócmhainní leis an duine marbh san do fuair an seiceadúir no an riarthóir sin no do gheobhadh sé mara mbeadh a nea-shuim no a fhaillí féin.
(2) Ní féadfar aon cháinmheas ná cáinmheas breise i gcóir diúité oll-shochair do dhéanamh de bhuadh an ailt seo ar sheiceadúir no riarthóir dhuine mhairbh tar éis deireadh dhá bhlian o dháta deonta phromháide no litreacha riaracháin don seiceadúir no don riarthóir sin, ach i gcás an tseiceadúra no an riarthóra san do lóisteáil mionn-scríbhinne ceartúcháin chun críche cáinmheasa dhiúité estáit féadfar an cáinmheas no an cáinmheas breise sin i gcóir diúité oll-shochair do dhéanamh aon tráth roimh dheireadh dhá bhlian o dháta lóisteálta na mionnscríbhinne ceartúcháin sin.
(3) Ní déanfar diúité oll-shochair d'éileamh ar sheiceadúir no riarthóir dhuine mhairbh do fuair bás roimh an 11adh lá de Bhealtaine, 1933, ná ní bheidh an seiceadúir no an riarthóir sin ioncháinmheasta i gcóir diúité oll-shochair, de bhuadh an ailt seo, má rinne sé estát an duine mhairbh sin do riaradh go hiomlán agus a shócmhainní do roinnt roimh an 11adh lá san de Bhealtaine, 1933.
(4) Féadfaidh seiceadúir no riarthóir dhuine mhairbh deimhniú den tsórt san a luaidhtear anso ina dhiaidh seo d'iarraidh ar na Coimisinéirí Ioncuim agus, ar bheith deimhin de gur ceart dóibh do réir fíor an cháis san do dhéanamh, bhéarfaidh na Coimisinéirí Ioncuim amach don tseiceadúir no don riarthóir sin deimhniú fé láimh dhuine éigin go n-údarás cuibhe chuige sin o sna Coimisinéirí Ioncuim, á dheimhniú (do réir mar is gá sa chás) ná raibh diúité oll-shochair inéilithe ar an duine marbh san no go ndearnadh an diúité oll-shochair go léir do héilíodh ar an duine marbh san d'íoc.
(5) Déanfaidh deimhniú fén bhfo-alt deiridh sin roimhe seo den alt so (ach amháin i gcás calaoise i bpáirt an tseiceadúra no an riarthóra dá ndeonfar é no i gcás é do theip air fíora táchtacha do nochtadh) an seiceadúir no an riarthóir sin d'fhuascailt o gach éileamh no o aon éileamh breise (do réir mar bheidh) ar dhiúité oll-shochair de bhuadh an ailt seo.
CUID IV.
Diuitethe Stampa.
Díúitéthe stampa in airgead reatha coigríche.
40.—I gcás diúité ad valorem do bheith inéilithe ar ionstruim alos airgíd in airgead reatha ar bith seachas airgead reatha Shaorstáit Éireann is ar luach an airgid sin in airgead reatha Shaorstáit Éireann do réir an ráta shóinseála bheidh i bhfeidhm ar dháta na hionstruime sin a déanfar an diúité sin d'áireamh.
Baint ailt 50 den Acht Airgid, 1932.
41.—Bainfidh alt 50 den Acht Airgid, 1932 (Uimh. 20 de 1932), le gach scuab-gheall a cuirfear ar siúl fé Acht ar bith do ritheadh no rithfear sa bhliain airgeadais dar tosach an 1adh lá d'Abrán, 1933, ag athghairm agus ag teacht in ionad an Achta um Oispidéil Phuiblí Dheirciúla (Forálacha Sealadacha), 1930 (Uimh. 12 de 1930), bainfidh, fé is dá mba fén Acht deiridh sin a luaidhtear a cuirfí an scuab-gheall san ar siúl, leis an scuabgheall san ach san go pé atharuithe agus fé réir pé atharuithe is gá ag féachaint do théarmaí an Achta san do ritheadh no rithfear amhlaidh.
Saoirse o dhiúité stampa ar admhálacha.
42.—Léireofar an Chéad Sceideal a ghabhann leis an Stamp Act, 1891, agus beidh éifeacht aige agus tuigfear éifeacht do bheith riamh aige fé is dá gcuirtí an eiseacht so leanas isteach ann fén mírcheann—“Receipt given for or upon payment of money amounting to £2 or upwards,” i dteanta na n-eisceacht atá sa Sceideal san no do cuireadh leis go dtí so fén mírcheann san, sé sin le rá:—
“(19). As from the commencement of Part IV of the Court Officers Act, 1926 (No. 27 of 1926), receipt given by a county registrar for money received by him in connection with the discharge of duties transferred by section 54 of that Act from the under-sheriff to the county registrar.”
Gan ailt 112 agus 113 den Stamp Act, 1891, do bheith i mbaint.
43.—(1) Ní bhainfidh alt 112 ná alt 113 den Stamp Act, 1891, mar atá san leasuithe le hachtacháin ina dhiaidh sin, i gcás cuideachtan le n-a mbaineann an t-alt so do theacht ar shlí ar bith tar éis an Achta so do rith chun bheith ina cúideachtain ar n-a có-dhéanamh i slí go mbeidh teora le freagarthacht a cuid ball.
(2) Baineann an t-alt so le gach cuideachtain—
(a) do bhí ar bith le linn an Achta Airgid, 1932 (Uimh. 20 de 1932), do rith, agus
(b) ná raibh, le linn an Achta san do rith, ar n-a có-dhéanamh i slí go raibh teora le freagarthacht a cuid ball, agus
(c) do tháinig chun bheith freagarthach i gcáin phroifite corporáide d'íoc de bhuadh ailt 47 den Acht Airgid, 1932, adubhradh.
CUID V.
Generalta.
Cánacha agus diúitéthe do bhaint amach.
44.—Féadfar gairm thionnscnaimh, fógra tairiscinte, gairm no próiseas eile (pe'ca tionnscnamhach no eadar-labharthach do) do bhéarfar amach as an Ard-Chúirt maidir le himeacht a bheidh beartuithe no bheidh ar feitheamh sa Chúirt sin chun aon chánach no diúité do bhaint amach a bheidh de thurus na huaire fé chúram agus fé bhainistí na gCoimisinéirí Ioncuim no chun aon fhíneála, pionóis, no geallbhruide do bhaint amach fé n-a raghfar i dtaobh aon chánach no diúité den tsórt san, féadfar, le cead na hArd-Chúirte, san do sheirbheáil ar dhuine bheidh ina chomhnaí sa Bhreatain Mhóir i gcás 'na bhféadfaí agus pé uair 'na bhféadfaí, leis an gcead san, an próiseas san do sheirbheáil go dleathach ar an duine sin dá mba in áit eile (lasmuich de Shaorstát Éireann) seachas sa Bhreatain Mhóir do bheadh an duine sin ina chomhnaí.
Cúram agus bainistí cánacha agus diúitéthe.
45.—Cuirtear fé chúram agus fé bhainistí na gCoiminiséirí Ioncuim leis seo gach cáin agus diúité forchuirtear leis an Acht so.
Athghairm.
46.—Athghairmtear leis seo alt 46 den Acht Airgid, 1925 (Uimh. 28 de 1925).
Gearr-theideal, léiriú, agus tosach feidhme.
47.—(1) Féadfar an tAcht Airgid, 1933, do ghairm den Acht so.
(2) Léireofar Cuid I den Acht so i dteanta na nAchtanna Cánach Ioncuim, agus léireofar Cuid II den Acht so, sa mhéid go mbaineann sí le diúitéthe custum, i dteanta na nAchtanna Custum, agus, sa mhéid go mbaineann sí le diúitéthe máil, i dteanta na Reachtanna Briotáineacha agus na nAchtanna den Oireachtas a bhaineann leis na diúitéthe máil agus le bainistí na ndiúitéthe sin.
(3) Tuigfear Cuid I den Acht so do theacht i bhfeidhm an 6adh lá d'Abrán, 1933, agus beidh éifeacht aici an lá san agus ón lá san amach.
CEAD SCEIDEAL.
Diuitethe Thosnuionn an iiadh Bealtaine, 1933.
CUID I.
Diúitéthe Ad Valorem.
Uimh. Thag. | An Saghas Earra is Ionchurtha fé Dhiúité | Ráta an Diúité | Ráta Tosaíochta an Diúité | Forálacha Speisialta |
1 | Earraí gurb é atá ionta, dar leis na Coimisinéirí Ioncuím, ná leathar buinn no leathar fobhuinn. | 37½% | 25% | Pé uair is dóich leis an Aire Airgid, tar éis do dul i gcomhairle leis an Aire Tionnscail agus Tráchtála, gur ceart san do dhéanamh, féadfaidh na Coimisinéirí Ioncuim, le ceadúnas, a údarú d'aon duine áirithe, fé réir cólíonadh pé coinníollacha is oiriúnach leo d'fhorchur, aon earraí is ionchurtha fén diúité luaidhtear ag an uimhir thagartha so d'iomportáil gan an diúité sin do bheith íoctha ortha, agus an iomportáil sin do dhéanamh gan teora maidir le n-a ham no le n-a méid no maidir le ceachtar acu no go dteora áirithe maidir le n-a ham no le n-a méid, fé mar is dóich leis na Coimisinéirí Ioncuim is ceart. |
2 | Earraí gurb é atáionta, dar leis na Coimisinéirí Ioncuim, ná ascartach crainn cóirithe, ascartach cóirithe, meascán no cumasc d'ascartach crainn cóirithe agus d'ascartach cóirithe, meascán no cumasc de rón cóirithe agus d'ascartach cóirithe, no meascán no cumasc de ghuairí cóirithe agus de rón cóirithe, i gcás ar bith 'na bhfuilid, dar leis na Coimisinéirí Ioncuim, oiriúnach agus beartuithe chun iad d'úsáid i ndéanamh scuab no scuab urláir. | 50% | 33½% | -- |
3 | Tochtaí de gach saghas agus codanna (seachas luasca) de thochtaí d'aon tsaghas, ach gan tochtaí bheidh déanta ar fad no nách mór ar fad de chúitsiúc ná codanna de thochtaí den tsórt san d'áireamh. | 75% | 50% | Is diúité in ionad aon diúité eile is inéilithe ar an earra an diúité luaidhtear ag an uimhir thagartha so. |
4 | Déanmhas miotail agus miotal leathnuithe gur mó a mheáchaint ná trí púint an tslat chearnach agus atá, dar leis na Coimisinéirí Ioncuim, ceaptha, déanta, agus beartuithe chun é d'úsáid chun neartuithe. | 30% | 20% | -- |
5 | Peileanna go mbeidh a gclúdaigh déanta ar fad no nách mór ar fad de leathar, agus fós clúdaigh pheile bheidh déanta ar fad no nách mór ar fad de leathar agus a hiomportálfar ar leithligh. | 37½% | 25% | Is diúité in ionad aon diúité eile is inéilithe a. an earra an diúité luaidhtear ag an uimhir thagartha so. |
6 | Earraí déanta atá, dar leis na Coimisinéirí Ioncuim, déanta ar fad no nách mór ar fad de chré agus atá gan snastacht ar bith ortha agus atá gan bheith ina n-earraí de chineál dealbh, deilbhíní, no bustaí, ach gan brící teine ná bluic theine, teinteáin de chré theine le cur i bhfallaí ná cúla de chré theine (agus ortha san inmheánacha, bluic choire agus bluic phuill deataigh, agus líneála puill deataigh) d'áireamh. | 50% | 331/3% | Pé uair is dóich leis an Aire Airgid, tar éis do dul i gcomhairle leis an Aire Tionnscail agus Tráchtála, gurceartsan do dhéanamh, féadfaidh na Coimisinéirí Ioncuim, le ceadúnas, a údarú d'aon duine áirithe, fé réir cólíonadh pé coinníollacha is oiriúnach leo d'fhorchur, aon earraí is ionchurtha fén diúité luaidhtear ag an uimhir thagartha so d'iomportáil gan an diúité sin do bheith íoctha ortha, agus an iomportáil sin do dhéanamh gan teora maidir le n-a ham no le n-a méid no maidir le ceachtar acu no go dteora áirithe maidir le n-a ham no le n-a méid, fé mar is dóich leis na Coimisinéirí Ioncuim is ceart, agus aon cheadúnas den tsórt san do tugadh amach roimh an Acht so do rith agus do bheadh dleathach dá mbeadh an tAcht so i bhfeidhm ar dháta na tabhartha amach san tuigfear gur fén bhforáil seo do tugadh amach é agus beidh sé agus tuigfear go raibh sé riamh dleathach agus éifeachtúil dá réir sin. |
7 | Earraí is tae-photaí, agus atá déanta ar fad no nách mór ar fad de chré agus do cuireadh fé oibriú snastachta, dar leis na Coimisinéirí Ioncuim. | 50% | 331/3% | Pé uair is dóich leis an Aire Airgid, tar éis do dul i gcomhairle leis an Aire Tionnscail agus Tráchtála, gur ceart san do dhéanamh, féadfaidh na Coimisinéirí Ioncuim, le ceadúnas, a údarú d'aon duine áirithe, fé réir cólíonadh pé coinníollacha is oiriúnach leo d'fhorchur, aon earraí is ionchurtha fén diúité luaidhtear ag an uimhir thagartha so d'iomportáil gan an diúité sin do bheith íoctha ortha, agus an iomportáil sin do dhéanamh gan teora maidir le n-a ham no le n-a méid no maidir le ceachtar acu no go dteora áirithe maidir le n-a ham no le n-a méid, fé mar is dóich leis na Coimisinéirí Ioncuim is ceart, agus aon cheadúnas den tsórt san do tugadh amach roimh an Acht so do rith agus do bheadh dleathach dá mbeadh an tAcht so i bhfeidhm ar dháta na tabhartha amach san tuigfear gur fén bhforáil seo do tugadh amach é agus beidh sé agus tuigfear go raibh sé riamh dleathach agus éifeachtúil dá réir sin. |
8 | Earraí is earraí de chineál dealbh, deilbhíní, no bustaí agus nách lugha a n-aoirde ná dhá orlach déag, agus atá déanta ar fad no nách mór ar fad de dhóib bháin no de phapier maché no de chumasc de dhóib bháin agus de phapier maché, dar leis na Coimisinéirí Ioncuim. | 75% | 50% | -- |
9 | Fáinní méire gan seodú agus iad déanta d'ór, agus bioráin tuisle gan seodú atá, dar leis na Coimisinéirí Ioncuim, déanta ar fad no nách mór ar fad d'ór. | 37½% | 25% | -- |
10 | Earraí atá, dar leis na Coimisinéirí Ioncuim, ceaptha, déanta agus beartuithe chun iad d'úsáid mar dhalláin i gcóir buidéal agus atá déanta i bpáirt de chorc, ach gan aon earraí den tsórt san go bhfuil a mbarr déanta ar fad no i bpáirt de mhiotal no d'adhmad d'áireamh. | 30% | 20% | -- |
11 | Dabhcha agus sistéala atá, dar leis na Coimisinéirí Ioncuim, déanta ar fad no nách mór ar fad d'iarann no de chruaidh no d'iarann agus de chruaidh agus a hiomportálfar folamh agus fós coda (atá déanta ar fad no nách mór ar fad d'iarann no de chruaidh no d'iarann agus de chruaidh) de dhabhcha no de shistéala. | 22½% | 15% | Pé uair is dóich leis an Aire Airgid, tar éis do dul i gcomhairle leis an Aire Tionnscail agus Tráchtála, gur ceart san do dhéanamh, féadfaidh na Coimisinéirí Ioncuim, le ceadúnas, a údarú d'aon duine áirithe, fé réir cólionadh pé coinníollacha is oiriúnach leo d'fhorchur, aon earraí is ionchurtha fén diúité luaidhtear ag an uimhir thagartha so d'iomportáil gan an diúité sin do bheith íoctha ortha, agus an iomportáil sin do dhéanamh gan teora maidir le n-a ham no le n-a méid no maidir le ceachtar acu no go dteora áirithe maidir le n-a ham no le n-a méid, fé mar is dóich leis na Coimisinéirí Ioncuim is ceart. |
12 | Earraí déanta d'aon tsaghas acu so leanas agus iad déanta ar fad no nách mór ar fad de stán, de stánphláta no de phláta stánuithe, no de chumasc d'aon chinn acu san, agus a hiomportálfar ina mór-choda, sé sin le rá— (a) gabhadáin a hiomportálfar folamh agus friochtáin, miasa, tráidirí, báisíní, folcáin, cistí, buicéadaí, corcáin, citil, ladair, tonnadóirí, scagáin, taisceáin, agus cófraí d'áireamh; (b) tuisí lacht; (c) coróinn-chuirc; (d) múcháin teine pe'ca folamh no lán a hiomportálfar iad. Ni háirmhítear na hearraí seo leanas ar na saghsanna san roimhe seo, sé sin le rá, earraí bheidh déanta de chóimmiotal agus níos mó de stán ann ná d'aon táthchuid eile, agus fós bréagáin agus feistisí, fearaistí, ionstraimí agus córacha leictreachais no geas, agus earraí is dóich leis na Coimisinéirí Ioncuim is fearaistí, ionstraimí no córacha máinliaghachta, eolaíochta, no súil-liaghachta, no is riachtanaisí i gcúrsaí oideachais, agus gabhadáin nách lugha a luchtmhaireacht ná deich ngalúin agus atá, dar leis na Coimisinéirí Ioncuim, ceaptha agus déanta go speisialta chun dílseánach tithe bainne agus uachtarlanna do dhéanamh úsáide dhíobh san obair a bhaineann le n-a ngnó. | 45% | 30% | Is diúité in ionad an diúité luaidhtear ag uimhir thagartha 15 sa Chéad Sceideal a ghabhann leis an Acht Airgid (Diúitéthe Custum) (Uimh. 4), 1932 (Uimh. 34 do 1932), an diúité luaidhtear ag an uimhir thagartha so. Pé uair is dóich leis an Aire Airgid, tar éis do dul i gcomhairle leis an Aire Tionnscail agus Tráchtála, gur ceart san do dhéanamh, féadfaidh na Coimisinéirí Ioncuim, le ceadúnas, a údarú d'aon duine áirithe, fé réir cólíonadh pé coinníollacha is oiriúnach leo d'fhorchur, aon earraí is ionchurtha fén diúité luaidhtear ag an uimhir thagartha so d'iomportáil gan an diúité sin do bheith íoctha ortha, agus an iomportáil sin do dhéanamh gan teora maidir le n-a ham no le n-a méid no maidir le ceachtar acu no go dteora áirithe maidir le n-a ham no le n-a méid, fé mar is dóich leis na Coimisinéirí Ioncuim is ceart. |
13 | Galúnach agus púdair ghalúnaighe, agus gach cineál abhair a húsáidtear in ionad galúnaighe. | 50% | 331/3% | Is diúité in ionad an diúité luaidhtear ag uimhir thagartha 10 sa Chéad Sceideal a ghabhann leis an Acht Airgid, 1932 (Uimh. 20 de 1932), an diúité luaidhtear ag an uimhir thagartha so. Ní déanfar an diúité luaidhtear ag an uimhir thagartha so d'éileamh ná do ghearradh ar aon tsubstaint acu so leanas nuair a hiomportálfar í ar shlí eile seachas mar chuid no mar tháthchuid d'aon earra no d'aon ullmhóid, sé sin le rá: carbonáid sodium, sillicáid sodium, sóid loiscneach, carbonáid potassium, pobual loiscneach, amóin, bórás. |
14 | Buidéil ghloine fholmha agus crúscaí gloine folmha go n-aoirde nách lugha ná dhá orlach go leith agus nách mó ná cúig orlach déag, ach amháin (a) eascraí agus buidéil shilteacha go ngob no sconna; (b) buidéil go scrogaill éimrithe chun dallán gloine do ghlacadh; (c) buidéil diúil do naoidheanáin agus d'othair; (d) crúscaí leclanché agus earraí dá samhail sin chun iad d'úsáid i gcadhnraidh; (e) crúscaí go mbéala gur sia ná dhá orlach agus trí ochtú a lár-líne eachtar; (f) buidéil a bheidh déanta de ghloine shnoighte no de ghloine shnoighte bréige; (g) searróga, carafanna, agus earraí dá samhail sin no a húsáidtear ar an gcuma gcéanna; (h) buidéil atá, dar leis na Coimisinéirí Ioncuim, déanta de ghloine dhubhghorm no de ghloine uaithne actíneach agus an focal “nimh” no na focail “ná hóltar” greanta ortha; (i) taomairí. | 75% | 50% | Is diúité in ionad an diúité forchuirtear le hAlt 16 den Acht Airgid, 1928 (Uimh. 11 de 1928), an diúité luaidhtear ag an uimhir thagartha so. Pé uair is dóich leis an Aire Airgid, tar éis do dul i gcomhairle leis an Aire Tionnscail agus Tráchtála, gur ceart san do dhéanamh, féadfaidh na Coimisinéirí Ioncuim, le ceadúnas, a údarú d'aon duine áirithe, fé réir cólíonadh pé coinníollacha is oiriúnach leo d'fhorchur, aon earraí is ionchurtha fén diúité luaidhtear ag an uimhir thagartha so d'iomportáil gan an diúité sin do bheith íoctha ortha, agus an iomportáil sin do dhéanamh gan teora maidir le n-a ham no le n-a méid no maidir le ceachtar acu no go dteora áirithe maidir le n-a ham no le n-a méid, fé mar is dóich leis na Coimisinéirí Ioncuim is ceart. |
15 | Comharthaí fógránachta ar dhéanamh bosca atá, dar leis na Coimisinéirí Ioncuim, ceaptha, déanta, agus beartuithe chun iad do shoillsiú tré sholus (pe'ca solus na gréine no solus saordha é) a frioth-chaithfear o scáthán no ar shlí eile dá samhail no tré sholus shaordha inmheánach, agus fós coda de sna comharthaí fógránachta san. | 75% | 50% | -- |
16 | Téitheoirí geas agus gléasa cócaireachta geas go mbeidh gach ceann acu no an chuid is mó de gach ceann acu curtha le chéile, dar leis na Coimisinéirí Ioncuim, le linn iad d'iomportáil. | 30% | 20% | -- |
17 | Abhar fáladóireachta (seachas sreang mhiotail fháladóireachta) d'aon tsaghas acu so leanas agus é déanta ar fad no nách mór ar fad d'iarann no de chruaidh no d'iarann agus de chruaidh, agus fós coda (agus iad déanta ar fad no nách mór ar fad d'iarann no de chruaidh no d'iarann agus de chruaidh) d'aon abhar den tsórt san, sé sin le rá:— | 50% | 331/3% | -- |
(a) stuic, piléir freangtha, agus teannuithe; | ||||
(b) barra-fhála leanúnacha agus cliatha; | ||||
(c) barra-ráillí ingearacha; | ||||
(d) geataí. | ||||
18 | Meaisíní meáchana agus scálaí meáchana de gach saghas agus coda (ar a n-áirmhítear tromáin) díobh san, ach gan meaisíní meáchana ná scálaí meáchana d'áireamh atá, dar leis na Coimisinéirí Ioncuim, ceaptha, déanta agus beartuithe chun iad d'úsáid i gcúrsaí eolaíochta no i saotharlainn ná coda (ar a n-áirmhítear tromáin) de sna meaisíní ná de sna scálaí sin. | 30% | 20% | Pé uair is dóich leis an Aire Airgid, tar éis do dul i gcomhairle leis an Aire Tionnscail agus Tráchtála, gur ceart san do dhéanamh, féadfaidh na Coimisinéirí Ioncuim, le ceadúnas, a údarú d'aon duine áirithe, fé réir cólíonadh pé coinníollacha is oiriúnach leo d'fhorchur, aon earraí is ionchurtha fén diúité luaidhtear ag an uimhir thagartha so d'iomportáil gan an diúité sin do bheith íoctha ortha, agus an iomportáil sin do dhéanamh gan teora maidir le n-a ham no le n-a méid no maidir le ceachtar acu no go dteora áirithe maidir le n-a ham no le n-a méid, fé mar is dóich leis na Coimisinéirí Ioncuim is ceart. |
19 | Gléasradh tiomarnaíochta comhachta d'aon tsaghas acu so leanas, sé sin le rá:— (a) fearsaidí cruaidhe go mbeidh níos mó déanta leo ná iad do dheileadh; (b) cuingeanna miotail; (c) coiléirí miotail; (d) falla-bhoscaí miotail; (e) eallóga miotail gur mó a meáchaint ná ceithre púint déag; (f) crocha miotail gur mó a meáchaint ná ceithre púint déag; (g) seastáin urláir de mhiotal; (h) bluic phluiméara de mhiotal; (i) ulóga meaisínithe d'iarann teilgthe; | 30% | 20% | Pé uair is dóich leis an Aire Airgid, tar éis do dul i gcomhairle leis an Aire Tionnscail agus Tráchtála, gur ceart san do dhéanamh, féadfaidh na Coimisinéirí Ioncuim, le ceadúnas, a údarú d'aon duine áirithe, fé réir cólionadh pé coinníollacha is oiriúnach leo d'fhorchur, aon earraí is ionchurtha fén diúité luaidhtear ag an uimhir thagartha so d'iomportáil gan an diúité sin do bheith íoctha ortha, agus an iomportáil sin do dhéanamh gan teora maidir le n-a ham no le n-a méid no maidir le ceachtar acu no go dteora áirithe maidir le n-a ham no le n-a méid, fé mar is dóich leis na Coimisinéirí Ioncuim is ceart. |
(j) coda d'earraí d'aon tsaghas acu san roimhe seo. | ||||
20 | Earraí déanta d'aon tsaghas acu so leanas, sé sin le rá: | 30% | 20% | -- |
(a) buicéadaí luascánacha de chruaidh agus tubáin luascánacha de chruaidh; | ||||
(b) simnéithe cruaidhe; | ||||
(c) criathra roithleánacha de chruaidh; | ||||
agus fos coda, bheidh déanta de chruaidh, d'aon earra acu san roimhe seo. | ||||
21 | Peadanna sláintíochta iontsúighteacha. | 45% | 30% | -- |
22 | Coinnle, ar a n-áirmhítear geatairí agus soillse oíche. | 30% | 20% | Is diúité in ionad an diúité forchuirtear le halt 18 den Acht Airgid, 1924 (Uimh. 27 de 1924), an diúité luaidhtear ag an uimhir thagartha so. |
CUID II.
Diúitéthe Eile.
Uimh. Thag. | An Saghas Earra is Ionchurtha fé Dhiúité | Ráta an Diúité | Ráta Tosaíochta an Diúité | Forálacha Speisialta |
1 | Aol beo agus aol scéithe. | An tonna 7s. 6d. | An tonna 5s. 6d. | Ní déanfar, an IIadh lá de Bhealtaine, 1933, ná ón lá san amach, an diúité luaidhtear ag an uimhir thagartha so d'éileamh ná do ghearradh ar aon earraí dhéanfaidh feirmeoir d'iomportáil o Thuaisceart Éireann i gcóir a úsáide féin, agus gurb é an feirmeoir sin féin no a sheirbhíseach ag gníomhú dho dhéanfaidh iad d'iomportáil amhlaidh. |
2 | Líomhnán (pe'ca ina fhliuchán, no ina phaist, no ina phúdar a hiomportálfar é) nár húsáideadh biotáille ina dhéanamh ná ná beidh biotáille ann. | Más fliuchán é, an gal., 7s. 6d. Más paist no púdar é, an púnt, 3s. 0d. | Más fliuchán é, an gal., 5s. 0d. Más paist no púdar é, an púnt, 2s. 0d. | Is diúité in ionad an diúité luaidhtear ag uimhir thagartha I sa Dara Sceideal a ghabhann leis an Acht Airgid, 1932 (Uimh. 20 de 1932), an diúité luaidhtear ag an uimhir thagartha so. Má bhíonn aon earra is ionchurtha fén diúité luaidhtear ag an uimhir thagartha so ina cuid no ina táthchuid d'aon earraí déanta no ullamhuithe a hiomportálfar, ní bheidh feidhm ag an Customs Tariff Act, 1876, ná ag alt 7 den Finance Act, 1901, maidir leis an méid den earra san a bheidh sna hearraí sin. |
3 | Caifé go mbeifear tar éis é mheilt no é róstadh, no tar éis é mheilt agus é róstadh, roimh é d'iomportáil. | An púnt, 0s. 9d. | An púnt, 0s. 6d. | -- |
4 | Giost. | An cmt. 18s. 0d. | An cmt. 12s. 0d. | Pé uair is dóich leis an Aire Airgid, tar éis do dul i gcomhairle leis an Aire Tionnscail agus Tráchtála, gur ceart san do dhéanamh, féadfaidh na Coimisinéirí Ioncuim, le ceadúnas, a údarú d'aon duine áirithe, fé réir cólíonadh pé coinníollacha is oiriúnach leo d'fhorchur, aon earraí is ionchurtha fén diúité luaidhtear ag an uimhir thagartha so d'iomportáil gan an diúité sin do bheith íoctha ortha, agus an iomportáil sin do dhéanamh gan teora maidir le n-a ham no le n-a méid no maidir le ceachtar acu no go dteora áirithe maidir le n-a ham no le n-a méid, fé mar is dóich leis na Coimisinéirí Ioncuim is ceart, agus aon cheadúnas den tsórt san do tugadh amach roimh an Acht so do rith agus do bheadh dleathach dá mbeadh an tAcht so i bhfeidhm ar dháta na tabhartha amach san tuigfear gur fén bhforáil seo do tugadh amach é, agus beidh sé agus tuigfear go raibh sé riamh dleathach agus éifeachtúil dá réir sin. |
DARA SCEIDEAL.
Diuitethe Thosnuionn an 3adh Meitheamh, 1933.
Uimh. Thag. | An Saghas Earra is Ionchurtha fé Dhiúité | Ráta an Diúité | Ráta Tosaíochta an Diúité | Forálacha Speisialta |
1 | Gabhadáin fholmha atá, dar leis na Coimisinéirí Ioncuim, déanta ar fad no nách mór ar fad de chart-chlár, de phaist-chlár, de phaistchlár teann no d'abhar eile dá samhail sin agus coda (ar n-a ndéanamh ar fad no nách mór ar fad d'aon abhar den tsórt san dar leis na Coimisinéirí Ioncuim) de ghabhadáin den tsórt san. | 50% | 331/3% | Pé uair is dóich leis an Aire Airgid, tar éis do dul i gcomhairle leis an Aire Tionnscail agus Tráchtála, gur ceart san do dhéanamh, féadfaidh na Coimisinéirí Ioncuim, le ceadúnas, a údarú d'aon duine áirithe, fé réir cólíonadh pé coinníollacha is oiriúnach leo d'fhorchur, aon earraí is ionchurtha fén diúité luaidhtear ag an uimhir thagartha so d'iomportáil gan an diúité sin do bheith íoctha ortha, agus an iomportáil sin do dhéanamh gan teora maidir le n-a ham no le n-a méid no maidir le ceachtar acu no go dteora áirithe maidir le n-a ham no le n-a méid, fé mar is dóich leis na Coimisinéirí Ioncuim is ceart. |
2 | Cadhnraidh thiorma agus coda (seachas slata carbóin, caipíní práis, agus logaill phráis) de chadhnraidh thiorma. | 50% | 331/3% | Ní déanfar an diúité forchuirtear le halt 8 den Acht Airgid, 1926 (Uimh. 35 de 1926), d'éileamh ná do ghearradh ar aon earra is ionchurtha fén diúité luaidhtear ag an uimhir thagartha so. |
Pé uair is dóich leis an Aire Airgid, tar éis do dul i gcomhairle leis an Aire Tionnscail agus Tráchtála, gur ceart san do dhéanamh, féadfaidh na Coimisinéirí Ioncuim, le ceadúnas, a údarú d'aon duine áirithe, fé réir cólíonadh pé coinníollacha is oiriúnach leo d'fhorchur, aon earraí is ionchurtha fén diúité luaidhtear ag an uimhir thagartha so d'iomportáil gan an diúité sin do bheith íoctha ortha, agus an iomportáil sin do dhéanamh gan teora maidir le n-a ham no le n-a méid no maidir le ceachtar acu no go dteora áirithe maidir le n-a ham no le n-a méid, fé mar is dóich leis na Coimisinéirí Ioncuim is ceart. | ||||
3 | Feithiclí ar rothaí (nách feithiclí inneallghluaiste) a húsáidtear de ghnáth chun leanbhaí d'iompar agus coda de sna feithiclí sin, ach gan na coda so leanas d'áireamh, sé sin le rá:— (a) rothaí agus coda de rothaí; (b) acastóirí; (c) plod-ghárdaí; (d) luamháin; (e) hannlaí; (f) siúntaí húda; (g) cluasáin agus eallóga luamhán; (h) corn-luasca. | 75% | 50% | Ní déanfar an diúité forchuirtear leis an Acht Airgid, 1932 (Uimh. 20 de 1932), agus a luaidhtear ag uimhir thagartha 23 sa Chéad Sceideal a ghabhann leis an Acht san d'éileamh ná do ghearradh ar aon earra is ionchurtha fén diúité luaidhtear ag an uimhir thagartha so. Féadfaidh na Coimisinéirí Ioncuim rialacháin do dhéanamh le n-a socrófar earraí is ionchurtha fén diúité luaidhtear ag an uimhir thagartha so, agus do bhéarfaidh daoine ná beidh ag fanúint i Saorstát Éireann ach ar feadh tamaill isteach i Saorstát Éireann, do bheith saor i bpáirt no go hiomlán ón diúité sin ar feadh tréimhse teoranta. Más deimhin leis na Coimisinéirí Ioncuim earra is ionchurtha fén diúité luaidhtear ag an uimhir thagartha so do bheith de shaghas atá ceaptha, déanta agus beartuithe chun leanbhaí síorbhreoite no leanbhaí laga d'iompar no í bheith ina cuid d'earra den tsaghas san féadfaidh, fé réir cólíonadh pé coinníollacha is oiriúnach leo d'fhorchur, a cheadú an earra san d'iomportáil gan an diúité sin do bheith íoctha uirthi no aon diúité den tsórt san do híocadh ar an earra san d'iomportáil d'aisíoc. |
An cmt. | An cmt. | Má bhíonn aon earra | ||
4 | Púdair uachtair oighreata. | 60s. 0d. | 45s. 0d. | is ionchurtha fén diúité luaidhtear ag an uimhir thagartha so ina cuid no ina táthchuid d'aon earraí, déanta no ullamhuithe, a hiomportálfar ní bheidh feidhm ag an Customs Tariff Act, 1876, ná ag Alt 7 den Finance Act, 1901, maidir leis an méid den earra san a bheidh sna hearraí sin. |
TRIU SCEIDEAL.
Diuite ar Thorthai.
Uimh. Thag. | An Saghas Torthaí | Ráta an Diúité |
1 | Ubhla | Id. an lb. |
2 | Piorraí | Id. an lb. |
3 | Plumaí (ar a n-áirmhítear daimsíní, dulóisí, agus glas-phlumaí) | Id. an lb. |
4 | Silíní a hiomportálfar aon 24adh lá de Mheitheamh no dá éis sin agus roimh an 3Iadh lá d'Iúl díreach ina dhiaidh sin no an lá san. | 2d. an lb. |
5 | Súgha talmhan a hiomportálfar aon 24adh lá de Mheitheamh no dá éis sin agus roimh an 3Iadh lá d'Iúl díreach ina dhiaidh sin no an lá san. | 3d. an lb. |
6 | Súgha craobh (ar a n-áirmhítear sméara lógáin) a hiomportálfar aon Iadh lá d'Iúl no dá éis sin agus roimh an 3Iadh lá de Lúnasa díreach ina dhiaidh sin no an lá san. | 2d. an lb. |
7 | Cuiríní | 2d. an lb. |
8 | Spiúnáin. | 2d. an lb. |
CEATHRU SCEIDEAL.
Diuite Mail ar Thobac.
CUID I.
Ratai Diuitethe Mail ar Thobac.
Tobac Nea-dhéanta, eadhon:— | s. | d. | ||||||
Go mbeidh 10 lb. no níos mó de fhliuchra i | ||||||||
ngach 100 lb. meáchainte dhe | ... | ... | an lb. | 5 | 6 | |||
Go mbeidh níos lugha ná 10 lb. de fhliuchra i | ||||||||
ngach 100 lb. meáchainte dhe | ... | ... | ,, | 6 | 1¼ | |||
Tobac Déanta, eadhon:— | ||||||||
Cavendish no Negrohead do rinneadh fé | ||||||||
Bhanna | ... | ... | ... | ... | ... | ,, | 7 | 1½ |
CUID II.
Ratai Diuitethe Mail ar Thobac.
Tobac Nea-dhéanta, eadhon:— | s. | d. | ||||||
Go mbeidh 10 lb. no níos mó de fhliuchra i | ||||||||
ngach 100 lb. meáchainte dhe | ... | ... | an lb. | 6 | 8 | |||
Go mbeidh níos lugha ná 10 lb. de fhliuchra i | s. | d. | ||||||
ngach 100 lb. meáchainte dhe | ... | ... | an lb. | 7 | 4¾ | |||
Tobac Déanta, eadhon:— | ||||||||
Cavendish no Negrohead do rinneadh fé | ||||||||
Bhanna | ... | ... | ... | ... | ... | ,, | 8 | 7¾ |
CUID III.
Ratai Ais-tarraic i gcas na nDiuitethe Mail d'ioc do reir na Ratai Luaidhtear i gCuid I den Sceideal so.
s. | d. | |||||||||
Todóga | ... | ... | ... | ... | ... | ... | an lb. | 6 | 4¾ | |
Toitíní | ... | ... | ... | ... | ... | ... | ... | ,, | 6 | 3 |
Tobac gearrtha, rollaí no cácaí tobac, no tobac | ||||||||||
déanta eile | ... | ... | ... | ... | ... | ,, | 6 | 1 | ||
Snaois (nách snaois fuighligh) | ... | ... | ... | ,, | 5 | 10¾ | ||||
Gais, iarsmaí, no fuighleach eile tobac (ar a | ||||||||||
n-áirmhítear snaois fuighligh) | ... | ... | ... | ,, | 5 | 9 | ||||
CUIGIU SCEIDEAL.
Leasuithe ar an Acht Airgid (Diuitethe Custum) (Uimh. 2), 1932.
Uimh. Thag. | An fhoráil den Acht dá ndeintear deifir | Cineál an Leasuithe |
1 | Alt 7, fo-alt (2). | Tré mhír (f) do scriosadh amach agus tré mhír do chur isteach ina hionad mar leanas:— |
“(f) ar aon chuid a bheidh gan cur le chéile d'fhoscadán, agus na coda so leanas is cur le chéile go leathrannach de d'áireamh, sé sin le rá:— | ||
(i) easnaíocha ar leithligh agus taca ag gabháil le gach easna acu; | ||
(ii) biannaí ar n-a gcur le chéile; | ||
(iii) snonga sleamhnáin ar n-a gcur le chéile; | ||
(iv) hannlaí ar n-a gcur le chéile, ná.” | ||
2 | Alt 8, fo-alt (1). | Tré scriosadh amach do dhéanamh, an 3adh lá de Mheitheamh, 1933, agus ón lá san amach, ar na focail agus ar na lúibíní (“seachas scuaba fiacaile)” sa dá áit ina bhfuilid san. |
3 | Alt 9, fo-alt (1). | Tré sna focail “dhá scilling” do scriosadh amach agus tré sna focail “scilling agus trí pingne” do chur isteach ina n-ionad san. |
4 | Alt 9, fo-alt (2). | Tré sna focail “dhá scilling” do scriosadh amach agus tré sna focail “scilling agus trí pingne” do chur isteach ina n-ionad san. |
5 | Alt 9, fo-alt (4). | Tré sna focail “chun a húsáidthe i ndéanamh earraí dialladóireachta no ughma no” do scriosadh amach. |
6 | Alt 11. | Tré fho-alt do chur isteach i ndeireadh an ailt (i ndiaidh an fho-ailt a dheineann an Ceathrú Sceideal a ghabhann leis an Acht Airgid (Diúitéthe Custum) (Uimh. 4), 1932, a chur isteach) mar leanas:— |
“(7) Ní déanfar an diúité forchuirtear leis an alt so d'éileamh ná do ghearradh ar aon earra acu so leanas, sé sin le rá:— | ||
(a) scuaba urláir, scuaba, agus strailleáin; | ||
(b) slata cruitíní agus pollaí cruitíní; | ||
(c) roithleáin agus criathra; | ||
(d) ramhainní agus sluaiste; | ||
(e) Meaisíní nigheacháin agus meaisíní is meaisíní nigheacháin agus fásctha le chéile; | ||
(f) dallóga fuinneoige.” | ||
7 | Alt 15. | Tré fho-alt bhreise do chur i ndeireadh an ailt mar leanas:— |
“(7) Pé uair is dóich leis an Aire Airgid, tar éis do dul i gcomhairle leis an Aire Tionnscail agus Tráchtála, gur ceart san do dhéanamh, féadfaidh na Coimisinéirí Ioncuim, le ceadúnas, a údarú d'aon duine áirithe, fé réir cólíonadh pé coinníollacha is oiriúnach leo d'fhorchur, aon earraí is ionchurtha fén diúité forchuirtear leis an alt so d'iomportáil gan an diúité sin do bheith íoctha ortha, agus an iomportáil sin do dhéanamh gan teora maidir le n-a ham no le n-a méid no maidir le ceachtar acu no go dteora áirithe maidir le n-a ham no le n-a méid, fé mar is dóich leis na Coimisinéirí Ioncuim is ceart.” | ||
8 | Céad Sceideal | (a) Tré sna focail “seachas bruthanna (nár cuireadh tré mheaisín) atá, dar leis na Coimisinéirí Ioncuim, ina gcoda de chéachtaí,” do chur isteach i bhfo-mhír (b) de mhír 3, i ndiaidh an fhocail “mheaisín.” |
(b) Tré sna focail “agus ná fuil, dar leis na Coimisinéirí Ioncuim, ina cuid de chéachta,” do chur isteach i bhfomhír (d) de mhír 3, i ndiaidh an fhocail “scilling.” | ||
9 | Dara Sceideal. | (a) Tré sna focail “agus na coda cúmtha d'uachtair” do chur isteach i bhfo-mhír (b) de mhír 1, i ndiaidh na bhfocal “na huachtair chúmtha.” |
(b) Tré sna focail “agus na coda cúmtha d'uachtair” do chur isteach i bhfo-mhír (b) de mhír 2, i ndiaidh na bhfocal “na huachtair chúmtha.” | ||
(c) Tré sna focail “agus na coda cúmtha d'uachtair” do chur isteach i mír 4, i ndiaidh na bhfocal “na huachtair chúmtha.” |
SEU SCEIDEAL.
Leasuithe ar an Acht Airgid, 1932.
Uimh. Thag. | An fhoráil den Acht dá ndeintear deifir | Cineál an Leasuithe |
1 | Alt 22, fo-alt (8). | Tré sna focail “paist éisc” do scriosadh amach as mír (b) agus tríd an bhfocal “no” do chur isteach ina n-ionad san agus tré sna focail “no paist feola” do scriosadh amach as an mír sin. |
2 | Alt 31, fo-alt (1). | Tré sna focail “agus coda cúmtha d'uachtair” do chur isteach i mír (b) i ndiaidh na bhfocal “uachtair chúmtha.” |
3 | Alt 32. | Tré sna focail agus na figiúirí “1adh lá d'Iúl, 1933,” do scriosadh amach agus tré sna focail agus na figiúirí “1adh lá d'Iúl, 1934,” do chur isteach ina n-ionad san. |
4 | Alt 34, fo-alt (1). | (a) Tré mhír (b) d'athghairm. |
(b) Tré sna focail “earraí dialladóireachta, ughaim,” do chur isteach i bhfo-mhír (i) de mhír (c), i ndiaidh an fhocail “súsaí.” | ||
5 | Cead Sceideal, uimhir thagartha 5. | Tré sna focail uile ón bhfocal “ach” go dtí an focal “dhaithte” do scriosadh amach as an dara colún. |
6 | Céad Sceideal, uimhir thagartha 7. | (a) Tré sna figiúirí “30” do scriosadh amach as an tríú colún agus tré sna figiúirí “45” do chur isteach ina n-ionad san. |
(b) Tré sna figiúirí “20” do scriosadh amach as an gceathrú colún agus tré sna figiúirí “30” do chur isteach ina n-ionad san. | ||
(c) Tré sna focail “earraí dialladóireachta, ughaim,” do chur isteach i mír (a) den dara foráil sa chúigiú colún, i ndiaidh an fhocail “súsaí.” | ||
7 | Céad Sceideal, uimhir thagartha 9. | (a) Tré sna figiúirí “37½” do scriosadh amach as an tríú colún agus tré sna figiúirí “75” do chur isteach ina n-ionad san. |
(b) Tré sna figiúirí “25” do scriosadh amach as an gceathrú colún agus tré sna figiúirí “50” do chur isteach ina n-ionad san. | ||
8 | Céad Sceideal, uimhir thagartha 15. | Tré sna focail “beannachtaí órnáideacha” do scriosadh amach as mír (a) sa dara colún, agus tré sna focail “ná abhar a bheidh cló-bhuailte ar pháipéar do cuireadh fé chéiriú” do chur isteach i ndiaidh na bhfocal “aon tsubstaint eile” sa mhír sin. |
Tríd an bhforáil seo leanas do chur isteach sa chúigiú colún, sé sin le rá:— | ||
“Ní déanfar an diúité luaidhtear ag an uimhir thagartha so d'éileamh ná do ghearradh ar nótaí airgid reatha ná ar nótaí bainc ná ar aon earra iomportálfaidh Coimisiún an Airgid Reatha.” | ||
9 | Céad Sceideal, uimhir thagartha 20. | (a) Tré mhíreanna (h) agus (o) do scriosadh amach as an dara colún. |
(b) Tré dhá mhír do chur isteach sa dara colún mar leanas:— | ||
“(w) bróga ísle caitíneacha; | ||
(x) píopaí deataigh, píopaí aeriúcháin, agus píopaí eile dá samhail sin.” |
SEACHTU SCEIDEAL.
Leasuithe ar an Acht Airgid (Diuitethe Custum) (Uimh. 4), 1932.
Uimh. Thag. | An fhoráil den Acht dá ndeintear deifir | Cineál an Leasuithe |
1 | Alt 7, fo-alt (1). | Tré sna focail “ná le hadhmad” do scriosadh amach as mír (c) |
2 | Alt 7, fo-alt (2). | Tré sna focail “leath-acastóirí cúil” do chur isteach i ndiaidh an fhocail “innill,” i mír (a). |
3 | Céad Sceideal, Cuid I, uimhir thagartha 4. | Tré sna focail “do chruitíní” do chur isteach sa dara colún i ndiaidh an fhocail “cathaoireacha.” |
4 | Céad Sceideal, Cuid I, uimhir thagartha 14. | (a) Tré fho-mhíreanna (3) agus 4) do scriosadh amach as mír (b) sa dara colún agus tré dhá fho-mhír do chur isteach ina n-ionad san mar leanas:— |
“(3) cocaí buaice gur sia ná trí ochtú d'órlach faid a lár-líne; | ||
(4) scrobha-chomhlaí agus scrobhachocaí comhlan gur sia ná órlach faid a lár-líne”; | ||
(b) Tré sna focail “i gceachtar den dá mhír sin roimhe seo” do scriosadh amach as mír (c) sa dara colún, agus tré sna focail “sa mhír dheiridh sin roimhe seo” do chur isteach ina n-ionad san. | ||
5 | Céad Sceideal, Cuid I, uimhir thagartha 16. | (a) Tré sna focail “agus coda (ar n-a ndéanamh ar fad no nách mór ar fad d'adhmad) díobh san” do chur isteach i ndeireadh fo-mhíre (5) de mhír (d) sa dara colún. |
(b) Tré sna focail “agus coda (ar n-a ndéanamh ar fad no nách mór ar fad d'adhmad) díobh san” do chur isteach i ndeireadh fo-mhíre (6) de mhír (d) sa dara colún. | ||
(c) Tré sna focail “gan dréimirí ionfhaidithe d'áireamh” do scriosadh amach as fo-mhír (10) de mhír (d) sa dara colún agus tré sna focail “agus coda (ar n-a ndéanamh ar fad no nách mór ar fad d'adhmad) díobh san” do chur isteach ina n-ionad san. | ||
(d) Tré fho-mhír (19) de mhír (d) sa dara colún d'athghairm. | ||
(e) Tré fhiche fo-mhír do chur isteach i mír (d) sa dara colún, mar leanas:— | ||
“(27) maidí agus cuaillí i gcóir talmhaíochta no gárnóireachta; | ||
(28) obair chléithe; | ||
(29) cliathacha; | ||
(30) cláracha agus plainnc d'adhmad bhog, nách mó ná órlach a dtiughas minimum; | ||
(31) daingean-bhluic (pe'ca go bhfeisteas ar n-a cheangal díobh no dá éamuis sin a hiomportálfar iad) atá, dar léis na Coimisinéirí Ioncuim, ceaptha, déanta agus beartuithe chun iad d'úsáid i dteanta feistisí geas no feistisí leictreachais; | ||
(32) tráidirí bácaera; | ||
(33) racaí stórála torthaí; | ||
(34) roithleáin agus criathra; (35) frámaí ceap gáirdín; | ||
(36) cláracha dubha, tacais, cláracha tarraiceoireachta, agus fothachláracha cló-scíobhnóirí; | ||
(37) racaí bróg; | ||
(38) racaí péactha prátaí; | ||
(39) bluic bhúistéara; | ||
(40) cathaoireacha leibhinne; | ||
(41) gabhadáin i gcóir sreangáin no páipéir; | ||
(42) sciatha i gcóir úsáide in eaglaisí; | ||
(43) cásaí taisbeántais agus gléasradh siopa dá samhail sin; | ||
(44) seastáin do chácaí bainise; | ||
(45) sínteáin; | ||
(46) pollaí cruitíní agus slata cruitíní.” | ||
6 | Céad Sceideal, Cuid I, uimhir thagartha 17. | (a) Tré sna focail agus na lúibíní“(gan luascáin bhóthair d'áireamh)” do scriosadh amach as an dara colún. |
(b) Tré fhoráil do chur isteach sa chúigiú colún mar leanas:— | ||
“Pé uair is dóich leis an Aire Airgid, tar éis do dul i gcomhairle leis an Aire Tionnscail agus Tráchtála, gur ceart san do dhéanamh, féadfaidh na Coimisinéirí Ioncuim, le ceadúnas, a údarú d'aon duine áirithe, fé réir cólíonadh pé coinníollacha is oiriúnach leo d'fhorchur, aon earraí is ionchurtha fén diúité luaidhtear ag an uimhir thagartha so d'iomportáil gan an diúité sin do bheith íoctha ortha, agus an iomportáil sin do dhéanamh gan teora maidir le n-a ham no le n-a méid no maidir le ceachtar acu no go dteora áirithe maidir le n-a ham no le n-a méid, fé mar is dóich leis na Coimisinéirí Ioncuim is ceart.” | ||
7 | Céad Sceideal, Cuid I, uimhir thagartha 21. | Tríd an bhfocal “dín” do scriosadh amach as an gcéad áit ina bhfuil an focal san sa dara colún agus tré sna focail “no mar chosc ar thaiseach” do chur isteach i ndiaidh na bhfocal “abhar dín.” |
CCHTU SCEIDEAL.
Achtachain go gCuirtear Deireadh leis na Diuitethe a heilitear Futha.
Number 15 of 1933.
FINANCE ACT, 1933.
ARRANGEMENT OF SECTIONS
INCOME TAX AND SUR-TAX.
Section | |
Relief in the case of statutory deductions from remuneration. |
CUSTOMS AND EXCISE.
EXCESS PROFIT DUTY.
STAMP DUTIES.
Non-application of sections 112 and 113 of the Stamp Act, 1891. |
GENERAL.
Acts Referred to | |
No. 11 of 1928 | |
No. 18 of 1927 | |
No. 20 of 1932 | |
No. 11 of 1932 | |
No. 34 of 1932 | |
No. 35 of 1926 | |
No. 7 of 1933 | |
Public Charitable Hospitals (Temporary Provisions) Act, 1930 | No. 12 of 1930 |
No. 27 of 1926 | |
No. 28 of 1925 | |
No. 27 of 1924 | |
No. 42 of 1931 | |
No. 22 of 1932 | |
Number 15 of 1933.
FINANCE ACT, 1933.
PART I.
Income tax and Sur-tax.
Income tax and sur-tax for the year 1933-34.
1.—(1) Income tax shall be charged for the year beginning on the 6th day of April, 1933, at the rate of five shillings in the pound.
(2) Sur-tax for the year beginning on the 6th day of April, 1933, shall be charged in respect of the income of any individual the total of which from all sources exceeds one thousand five hundred pounds and shall be so charged at the same rates as those at which it was charged for the year beginning on the 6th day of April, 1932.
(3) The several statutory and other provisions which were in force during the year beginning on the 6th day of April, 1932, in relation to income tax and sur-tax shall, subject to the provisions of this Act, have effect in relation to the income tax and sur-tax to be charged as aforesaid for the year beginning on the 6th day of April,1933.
Further relief in respect of certain double residents.
2.—Where the Revenue Commissioners are satisfied in respect of any person—
(a) that such person is entitled under article 2 of the Agreement set out in the First Schedule to the Finance Act, 1928 (No. 11 of 1928), to be allowed relief from double taxation for any particular year, and
(b) that the principal place of abode of such person for the said year was situate in Great Britain or Northern Ireland, and
(c) that such person did not in the said year spend in the aggregate more than six months in Saorstát Eireann, and
(d) that the total amount of income tax and sur-tax (including British as well as Saorstát Eireann income tax and sur-tax) payable by such person for the said year after deduction of all such relief from double taxation as aforesaid exceeds the total amount of British income tax and sur-tax which would have been payable by such person for the said year if he had not been resident in Saorstát Eireann for that year,
the Revenue Commissioners may grant to such person such further relief from Saorstát Eireann income tax and sur-tax as in their opinion is just, but not exceeding the amount by which the total amount of income tax and sur-tax (including British as well as Saorstát Eireann income tax and sur-tax) mentioned in the foregoing paragraph (d) of this section exceeds the total amount of British income tax and sur-tax mentioned in that paragraph.
Relief in the case of statutory deductions from remuneration.
3.—If an Act is passed (whether before or after the passing of this Act) by the Oireachtas in the financial year beginning on the 1st day of April, 1933, authorising the making of particular deductions from particular moneys earned by and payable to any particular class or classes of persons during the said financial year, such Act shall, for the purpose of computing an assessment under Schedule E of the Income Tax Act, 1918, on any member of such particular class or any of such particular classes, be deemed to have been in operation in respect of the financial year beginning on the 1st day of April, 1932.
PART II.
Customs and Excise.
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 11th day of May, 1933, a customs duty at the rate stated in the third column of the said Schedule opposite the mention of the article in the said second column.
(2) The provisions of section 8 of the Finance Act, 1919 shall apply to the duty imposed by this section on any article with the substitution of the expression “Saorstát Eireann” for the expression “Great Britain and Ireland” and as though the Second Schedule to the said Finance Act, 1919, contained a list of goods to which the rate of such duty stated in the fourth column of the First Schedule to this Act is made applicable as a preferential rate and the article chargeable with the said duty were included in that list.
(3) Where a percentage is stated in the third or the fourth 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.
(4) The provisions (if any) set forth in the fifth column of the First Schedule to this Act opposite the mention in the second column of the said Schedule of any article shall apply and have effect in relation to the duty imposed by this section on such article.
(5) Where an article could be regarded as chargeable with two or more of the duties imposed by this section such article shall be deemed to be liable only to that one of those duties in respect of which the greatest amount of duty would be payable, and such article shall accordingly be chargeable only with such duty.
Imposition of duties in the Second Schedule.
5.—(1) There shall be charged, levied, and paid on every of the articles mentioned in the second column of the Second Schedule to this Act imported into Saorstát Eireann on or after the 3rd day of June, 1933, a customs duty at the rate stated in the third column of the said Schedule opposite the mention of the article in the said second column.
(2) The provisions of section 8 of the Finance Act, 1919, shall apply to the duty imposed by this section on any article with the substitution of the expression “Saorstát Eireann” for the expression “Great Britain and Ireland” and as though the Second Schedule to the said Finance Act, 1919, contained a list of goods to which the rate of such duty stated in the fourth column of the Second Schedule to this Act is made applicable as a preferential rate and the article chargeable with the said duty were included in that list.
(3) Where a percentage is stated in the third or the fourth column of the Second 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.
(4) The provisions (if any) set forth in the fifth column of the Second Schedule to this Act opposite the mention in the second column of the said Schedule of any article shall apply and have effect in relation to the duty imposed by this section on such article.
(5) Where an article could be regarded as chargeable with two or more of the duties imposed by this section such article shall be deemed to be liable only to that one of those duties in respect of which the greatest amount of duty would be payable, and such article shall accordingly be chargeable only with such duty.
Duty on fruit.
6.—(1) There shall be charged, levied, and paid on all raw fruit of any of the several descriptions mentioned in the second column of the Third Schedule to this Act and all fruit of any of the said several descriptions preserved in water without the addition of sugar or other sweetening matter imported into Saorstát Eireann on or after the 11th day of May, 1933, a customs duty at the rate mentioned in the third column of the said Schedule opposite the mention in the second column of the said Schedule of such description of fruit.
(2) There shall be charged, levied, and paid on all pulp or juice which is wholly or partly derived or prepared from fruit of any description (omitting references to time of importation) mentioned in the second column of the Third Schedule to this Act and is imported into Saorstát Eireann on or after the 11th day of May, 1933, a customs duty at the rate of one penny the pound.
(3) Whenever it is shown to the satisfaction of the Revenue Commissioners that the duty imposed by this section has been duly paid in respect of any article and that such article has not been used in Saorstát Eireann otherwise than for the purpose of manufacture, a drawback equal to the amount of the 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 such article or such goods (as the case may be) is or are exported as merchandise or shipped for use as stores or deposited in a bonded warehouse for shipment as stores.
(4) Section 6 of the Customs and Inland Revenue Act, 1879, shall not apply to any article chargeable with the duty imposed by this section.
(5) Any article chargeable with the duty imposed by this section which is re-imported into Saorstát Eireann after exportation therefrom shall be exempt from such duty 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 to which it was liable 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.
(6) 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.
(7) 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 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.
Duty on mineral hydrocarbon heavy oil.
7.—(1) In lieu of the duty imposed by section 23 of the Finance Act, 1932 (No. 20 of 1932) on mineral hydrocarbon white oil, a customs duty of an amount equal to fifty per cent. of the value of the article shall be charged, levied, and paid on all mineral hydrocarbon heavy oil imported into Saorstát Eireann on or after the 11th day of May, 1933.
(2) The provisions of section 8 of the Finance Act, 1919, shall apply to the duty imposed by this section, with the substitution of the expression “Saorstát Eireann” for the expression “Great Britain and Ireland” and as though mineral hydrocarbon heavy oil as defined in this section were included in the Second Schedule to that Act in the list of goods to which two-thirds of the full rate is made applicable as a preferential rate.
(3) Where any imported manufactured or prepared goods contain, as a part or ingredient thereof, any mineral hydrocarbon heavy oil and such goods are, in the opinion of the Revenue Commissioners, substantially mixtures or blends of mineral hydrocarbon heavy oils or are suitable or intended for use as a substitute for mineral hydrocarbon heavy oil or for use for the subsequent recovery of any such oil, section 7 of the Finance Act, 1901, shall not apply in respect of the mineral hydrocarbon heavy oil contained in such goods, and duty shall be charged on such goods in accordance with the Customs Tariff Act, 1876.
(4) Where any imported manufactured or prepared goods contain, as a part or ingredient thereof, any mineral hydrocarbon heavy oil and such goods are, in the opinion of the Revenue Commissioners, not substantially mixtures or blends of mineral hydrocarbon heavy oils and are not suitable or intended for use as a substitute for mineral hydrocarbon heavy oil or for use for the subsequent recovery of such oil, neither the Customs Tariff Act, 1876, nor section 7 of the Finance Act, 1901, shall apply in respect of the mineral hydrocarbon heavy oil contained in such goods.
(5) Whenever it is shown to the satisfaction of the Revenue Commissioners that the duty imposed by this section has been duly paid in respect of any article and that such article has not been used in Saorstát Eireann otherwise than for a purpose of manufacture, a drawback equal to the amount of the 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 such article or such goods (as the case may be) is or are exported as merchandise, or shipped for use as stores, or deposited in a bonded warehouse for shipment as stores.
(6) For the purposes of this section, the expression “mineral hydrocarbon heavy oil” means mineral hydrocarbon oil of a specific gravity not less than .835 and not more than .950, the flash point of which, as determined by the Pensky-Martens apparatus, is not lower than 285° Fahrenheit and not higher than 410° Fahrenheit, and the viscosity of which, as determined by the Redwood No. 1 Viscometer at 70° Fahrenheit, is not less than 100 seconds and not more than 1,000 seconds, and which is artificially coloured or, if not artificially coloured, is (when tested in the Lovibond Tintometer) of a colour as pale as or paler than the combination of Lovibond Slides 5.6 red and 35.5 yellow.
Duty on daily newspapers.
8.—(1) There shall be charged, levied, and paid a customs duty (in addition to any other customs duty which may be chargeable) at the rate of two-fifths of one penny per copy on all daily newspapers imported into Saorstát Eireann on or after the 29th day of May, 1933.
(2) The following provisions shall have effect as on and from the 29th day of May, 1933, in relation to the duty imposed by this section, that is to say:—
(a) the said duty shall not be charged or levied on copies of newspapers imported singly through the post;
(b) where it is shown to the satisfaction of the Revenue Commissioners that any copies of a newspaper on which the said duty has been paid have not been used in Saorstát Eireann and have been exported and returned to the publishers thereof by the importer thereof and that credit has been allowed by such publisher to such importer in respect of such copies, the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, repay the said duty so paid on such copies, but subject to the limitation that such repayment shall be at the rate of two-fifths of one penny per copy notwithstanding that the said duty so paid may have been of a greater amount, and subject to the limitation that such repayment of duty shall not be payable on less than thirty dozen copies (not necessarily of the same newspaper or the same date) returned at the one time;
(c) whenever and so long as the Revenue Commissioners are satisfied that the average daily circulation in Saorstát Eireann of any newspaper does not exceed one thousand copies, the said duty shall not be charged on any copies of such newspaper.
Duty on matches.
9.—In lieu of the customs duty imposed by section 11 of the Finance Act, 1927 (No. 18 of 1927), and the customs duty imposed by the Finance Act, 1932 (No. 20 of 1932), and mentioned at Reference Number 4 in the Second Schedule to that Act, there shall be charged, levied, and paid on all matches imported into Saorstát Eireann on or after the 24th day of May, 1933 a customs duty at the following rates, that is to say:—
(a) on all wooden matches; boxes or other containers—
£ | s. | d. | |
Containing not more than 10 matches. Per 1,000 containers | 6 | 8 | |
Containing more than 10 but not more than 20 matches. Per 1,000 containers | 13 | 4 | |
Containing more than 20 but not more than 50 matches. Per gross (144) containers | 4 | 9 | |
Containing more than 50 but not more than 75 matches. Per gross (144) containers | 7 | 1 | |
For every additional 25 or part of 25 matches over 75. Per gross (144) containers | 1 | 8 |
(b) on all other matches; boxes or other containers—
Containing not more than 20 matches. Per 1,000 containers | 1 | 6 | 8 |
Containing more than 20 but not more than 50 matches. Per gross (144) containers | 9 | 6 | |
Containing more than 50 but not more than 75 matches. Per gross (144) containers | 14 | 2 | |
For every additional 25 or part of 25 matches over 75. Per gross (144) containers | 3 | 4 |
Duty on mops.
10.—(1) The duty imposed by section 8 of the Finance (Customs Duties). (No. 2) Act, 1932 (No. 11 of 1932), as amended by the Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932), shall be charged, levied, and paid on all mops and component parts (other than component parts made wholly of metal) of mops imported into Saorstát Eireann on or after the 11th day of May, 1933, in addition to the articles on which the said duty is chargeable and leviable by virtue of the said section 8 as so amended.
(2) Sub-section (2) of section 8 of the said Finance (Customs Duties) (No. 2) Act, 1932, shall apply and have effect as if the expression “brushes, brooms, or mops” were substituted therein for the expression “brushes or brooms” wherever that expression occurs.
(3) Sub-section (3) of section 8 of the said Finance (Customs Duties) (No. 2) Act, 1932, shall apply and have effect as if the expression “brush, broom, or mop” were substituted therein for the expression “brush or broom” wherever that expression occurs.
(4) Sub-sections (4), (5) and (6) of section 8 of the said Finance (Customs Duties) (No. 2) Act, 1932, shall apply to the duty imposed by that section when charged on an article made liable thereto by this section.
Alteration of rates of duty on certain personal clothing and wearing apparel.
11.—(1) The customs duties imposed by section 7 of the Finance (Customs Duties) (No. 2) Act, 1932 (No. 11 of 1932), shall be charged, levied, and paid on the following articles imported into Saorstát Eireann on or after the 11th day of May, 1933, at the respective rates hereinafter mentioned in lieu of the rates mentioned in the said section 7, that is to say:—
(a) on all articles of the nature of coats, wraps, costumes, or dresses made wholly or mainly from woven tissues wholly or partly of wool or worsted and suitable for wear by women or girls and on all component parts and accessories of such articles—at the rate of an amount equal to sixty per cent. of the value of the article;
(b) on all soft felt hats suitable for wear by men or boys—at the rate of an amount equal to thirty-seven and one-half per cent. of the value of the article.
(2) Section 7 (except sub-section (1) thereof) of the Finance (Customs Duties) (No. 2) Act, 1932, as amended by subsequent Acts shall apply to the duty imposed by that section when charged at rates fixed by this section in like manner as it applies to the said duty when charged at rates fixed by the said section 7.
Exemption of battery plates from duty.
12.—Neither the duty imposed by section 8 of the Finance Act, 1926, (No. 35 of 1926), as amended by subsequent enactments nor the duty imposed by section 11 of the Finance Act, 1928 (No. 11 of 1928), as amended by subsequent enactments shall be charged or levied on articles which are, in the opinion of the Revenue Commissioners, battery plates.
Alteration of duty on tomatoes.
13.—The duty on tomatoes imposed by the Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932) and mentioned at Reference Number 9 in the Second Schedule to that Act shall be charged, levied, and paid only on tomatoes imported into Saorstát Eireann on or after the 24th day of June, 1933, or any subsequent 24th day of June and on or before the next following 31st day of October and shall not be charged or levied on tomatoes imported into Saorstát Eireann at any other time.
Importation of trophies free of duty.
14.—Where the Revenue Commissioners are satisfied, in respect of any dutiable article imported into Saorstát Eireann before or after the passing of this Act, that such article is a cup, bowl, shield, or other similar trophy which was won by the importer thereof in a contest, competition, or exhibition outside Saorstát Eireann, the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, allow such trophy to be imported without payment of any duty of customs or repay any such duty paid on the importation of such trophy.
Exemption of articles imported under the Agricultural Produce (Cereals) Act, 1933.
15.—Whenever an article chargeable with a duty of customs imposed by this Act or an Act passed or order made before the passing of this Act is or has been imported into Saorstát Eireann under and in accordance with a licence in that behalf granted (whether before or after the passing of this Act) by the Minister for Industry and Commerce under section 92 of the Agricultural Produce (Cereals) Act, 1933 (No. 7 of 1933), the Revenue Commissioners shall, subject to compliance with such conditions as they may think fit to impose, permit such article to be imported without payment of such duty or repay any such duty paid on such importation.
Drawback on exportation of blended tea.
16.—(1) Whenever, on the exportation of any tea, it is shown to the satisfaction of the Revenue Commissioners that such tea consists of a blend which was prepared by the exporter from teas in respect of which customs duty was payable on importation and was duly paid, there shall, subject to the provisions of this section and subject to compliance with such conditions as the Revenue Commissioners shall think fit to impose, be allowed a drawback equal to the amount of the said duty so paid.
(2) No drawback shall be allowed on any tea which is exhausted tea within the meaning of the Sale of Food and Drugs Act, 1875, or on any tea mixed with such exhausted tea or with any matter or things other than tea.
(3) If, with intent unduly to obtain any drawback under this section, any person enters or ships or causes to be entered or shipped, or produces or causes to be produced to any officer of customs and excise to be shipped for exportation, any tea in respect of which a drawback is not allowed under this section, or so enters, ships, or produces or causes to be entered, shipped, or produced as being tea any goods which are not tea, he shall be guilty of an offence under the Customs Acts and shall for each such offence incur a penalty of one hundred pounds and the goods in respect of which such offence is committed shall be forfeited.
Excise duty on home-grown tobacco.
17.—(1) Sub-section (2) of section 20 of the Finance Act, 1932 (No. 20 of 1932), shall apply only to tobacco which is shown to the satisfaction of the Revenue Commissioners to have been grown before the 1st day of January, 1934.
(2) Excise duty at the rates specified in Part I of the Fourth Schedule to this Act shall be charged, levied, and paid on all tobacco which—
(a) is grown in Saorstát Eireann, and
(b) is not shown to the satisfaction of the Revenue Commissioners to have been grown before the 1st day of January, 1934, and
(c) is duly delivered from warehouse and consigned to and received by a licensed manufacturer of tobacco who manufactures only tobacco grown in Saorstát Eireann.
(3) Excise duty at the rates specified in Part II of the Fourth Schedule to this Act shall be charged, levied, and paid on all tobacco grown in Saorstát Eireann which is not shown to the satisfaction of the Revenue Commissioners to have been so grown before the 1st day of January, 1934, and is not chargeable with the duty mentioned in the next preceding sub-section of this section.
(4) The excise duties imposed by this section are in lieu of the excise duty chargeable under section 7 of the Finance Act, 1918, as modified by section 9 of the Finance Act, 1919.
(5) Where it is shown to the satisfaction of the Revenue Commissioners that duty imposed by this section has been paid on any tobacco at a rate specified in Part I of the Fourth Schedule to this Act and that the manufacturer who received such tobacco has not received any tobacco grown in Saorstát Eireann on which no duty has been paid, drawback shall, subject to the provisions affecting the allowance of drawback contained in the Schedule to the Finance Act, 1904, be allowed at the rates specified in Part III of the Fourth Schedule to this Act.
(6) Where the Revenue Commissioners are satisfied either that duty imposed by this section has been paid on any tobacco at a rate specified in Part I of the Fourth Schedule to this Act and the manufacturer who received such tobacco has also received tobacco grown in Saorstát Eireann on which no duty has been paid or that the said duty has been paid on any tobacco at a rate specified in Part II of the Fourth Schedule to this Act, drawback shall, subject to the provisions affecting the allowance of drawback contained in the Schedule to the Finance Act, 1904, be allowed at such rates as the Revenue Commissioners shall determine.
(7) Where—
(a) any unmanufactured tobacco grown in Saorstát Eireann and shown to the satisfaction of the Revenue Commissioners to have been grown after the 1st day of January, 1934, is exported, or
(b) any tobacco grown in Saorstát Eireann and deposited in a bonded warehouse is shown to the satisfaction of the Revenue Commissioners to have been grown after the 1st day of January, 1934, and to have been manufactured in such warehouse into cavendish or negrohead which would, if delivered from such warehouse, be chargeable with the duty mentioned in this section at a rate specified in Part I of the Fourth Schedule to this Act,
there shall, subject to the provisions of the next following sub-section of this section, be paid in respect of every pound of such tobacco an allowance of twopence to (as the case may be) the exporter or the manufacturer of such tobacco.
(8) No allowance shall be payable under the next preceding sub-section of this section—
(a) in respect of any tobacco which, in the opinion of the Revenue Commissioners, is not in a marketable condition or has not been fully cured, nor
(b) otherwise than upon production to the officer by whom such allowance is payable of a certificate from the proper officer of customs and excise that the tobacco has been exported or has been manufactured into cavendish or negrohead tobacco in a bonded warehouse, nor
(c) after the expiration of two years from the exportation of such tobacco or the deposit of such tobacco in the bonded warehouse, as the case may be.
Duty on moneylenders' licences.
18.—(1) There shall be charged, levied, and paid for and upon every licence (in this section referred to as a moneylender's licence) to act and carry on business as a moneylender issued under any Act passed or to be passed during the financial year beginning on the 1st day of April, 1933, an excise duty at the following rates, that is to say:—
(a) on a moneylender's licence expiring on the 31st day of July, 1934—ten pounds;
(b) on a moneylender's licence expiring on the 31st day of July in any year, other than the year 1934, and taken out within six months before such expiry—ten pounds;
(c) on any other moneylender's licence—fifteen pounds.
(2) Where two or more individuals carry on business as moneylenders in partnership and such individuals take out moneylender's licences in respect of the premises or all the premises in which they so carry on business in partnership, the Revenue Commissioners shall remit or, if the duty has been paid, repay to such partnership—
(a) where such business is so carried on in one premises only, a sum equal to the total duty on all except one of the moneylender's licences so taken out by such individuals in respect of such premises, or
(b) where such business is so carried on in two or more premises, a sum equal to the total duty on all moneylender's licences so taken out by such individuals in respect of any such premises in excess of one such licence for each such premises.
(3) Where it is proved to the satisfaction of the Revenue Commissioners that there is in force an excise licence to carry on the business of a pawnbroker at any premises in respect of which one or more moneylender's licences is or are taken out by the individual or individuals carrying on such business the Revenue Commissioners shall—
(a) where only one such moneylender's licence is so taken out, remit or, if the duty has been paid, repay one-half of the duty on such licence, and
(b) where two or more such moneylenders' licences are so taken out, remit or, if the duty has been paid, repay one-half of the duty on such one of such licences as is first taken out.
Exemptions from entertainments duty.
19.—(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) Entertainments duty shall not be charged or levied on any entertainment in respect of which it is proved to the satisfaction of the Revenue Commissioners—
(a) that the entertainment is promoted by the Irish Amateur Boxing Association or by a club affiliated to or under the direct control of that association, and that the entertainment consists solely of an exhibition of the sport of boxing at or in connection with which no money is awarded or paid to any of the participants or contestants whether as a prize, remuneration, or otherwise; or
(b) that the entertainment is promoted by the Badminton Union of Ireland or by a club affiliated to or under the direct control of that union, and that the entertainment consists solely of an exhibition of the game of badminton; or
(c) that the entertainment is promoted by the Irish Lawn Tennis Association or by a club duly affiliated to or under the direct control of that association, and that the entertainment consists solely or mainly of an exhibition of the game of lawn tennis which is an international lawn tennis contest; or
(d) that the entertainment is promoted by the Irish Amateur Swimming Association or by a club duly affiliated to or under the direct control of that Association, and that the entertainment consists solely of an exhibition of the sport of swimming; or
(e) that the entertainment is promoted by the Irish Amateur Rowing Union or by a club duly affiliated to or under the direct control of that union, and that the entertainment consists solely of an exhibition of the sport of rowing.
(3) Where a person who has paid entertainments duty in respect of one or more entertainments held by him after the 1st day of November, 1933, shows to the satisfaction of the Revenue Commissioners—
(a) that each such entertainment consisted solely of a race or a number of races between greyhounds released from a box trap in pursuit of a mechanical hare, and
(b) that all such entertainments were held in one and the same place, and
(c) that such place was not situate in or within twenty miles of any city or town having a population of more than twenty thousand, and
(d) that similar entertainments were held in such place by such person before the 1st day of June, 1933,
the Revenue Commissioners shall repay to such person the entertainments duty so paid by him, but subject to the limitation that not more than one hundred pounds shall be so repaid to any one person in any one year beginning on the 1st day of November.
Reduction of duty on rectifiers' and compounders' of spirits licences.
20.—As on and from the 1st day of October, 1933, the excise duty chargeable under the Finance (1909-10) Act, 1910, on licences to act as a rectifier or compounder of spirits shall be charged, levied, and paid at the rate of five pounds and five shillings on every such licence in lieu of the rate mentioned in the First Schedule to that Act.
Power to refund duty in certain cases.
21.—(1) Whenever the Revenue Commissioners are satisfied in respect of any motor car—
(a) that such motor car was imported into Saorstát Eireann by a trader in motor cars, and
(b) that such motor car was so imported before the 24th day of December, 1932, and
(c) that the customs duty chargeable on such motor car on such importation was duly paid, and
(d) that such duty was so paid at a rate which was higher than the rate at which customs duty would have been chargeable on such motor car at importation if the importation of such motor car had taken place on or after the 24th day of December, 1932, and
(e) that such motor car was not exported from Saorstát Eireann after it was so imported,
the Revenue Commissioners may, with the sanction of the Minister for Finance and subject to compliance with such conditions as they may think fit to impose, pay by way of partial refund of duty to the said trader by whom such motor car was so imported a sum equal to the difference between the two following amounts, that is to say:—
(i) the amount of drawback which would have been payable on the exportation of such motor car from Saorstát Eireann if it had been so exported by such trader before the passing of this Act, and
(ii) the amount of customs duty which would have been chargeable on such motor car at importation if such motor car had been imported by such trader on or after the 24th day of December, 1932, and before the passing of this Act.
(2) Whenever the Revenue Commissioners are satisfied in respect of any motor car—
(a) that such motor car was imported into Saorstát Eireann by a trader in motor cars, and
(b) that such motor car was so imported before the 24th day of December, 1932, and
(c) that the customs duty imposed by paragraph 6 of the Emergency Imposition of Duties (No. 1) Order, 1932, was duly paid on such motor car on such importation, and
(d) that such trader did not sell or otherwise dispose of such motor car in Saorstát Eireann before the 24th day of December, 1932,
the Revenue Commissioners may, with the sanction of the Minister for Finance and subject to compliance with such conditions as they may think fit to impose, pay, by way of refund of duty, to such trader the amount of the said duty so paid on such importation.
(3) Where the Revenue Commissioners are satisfied in respect of any dutiable article imported into Saorstát Eireann before the passing of this Act—
(a) that the customs duty chargeable on such article at importation was duly paid, and
(b) that a licence to import such article without payment of such duty could lawfully have been granted to the importer of such article before the importation thereof, but was not so granted, and
(c) that such duty was paid by such importer in the bona fide faith and belief that such licence as aforesaid could and would be granted retrospectively after the importation of such article,
the Revenue Commissioners may, with the sanction of the Minister for Finance and subject to compliance with such conditions as they may think fit to impose, refund to such importer the duty so paid notwithstanding that no licence was so granted retrospectively and that such licence if so granted would have been of no effect.
(4) In this section the expression “motor car” has the same meaning as it has in Part II of the Finance Act, 1928 (No. 11 of 1928).
Power to refund duty on certain motor car parts.
22.—(1) Whenever a trader in motor cars furnishes to the Revenue Commissioners a stock account containing a detailed list of motor car parts to which this section applies which were in his premises unsold on the 23rd day of December, 1932, and showing in respect of each such motor car part the value thereof, and whether duty was paid at the full rate, or at a preferential rate, the Revenue Commissioners may, with the sanction of the Minister for Finance and subject to compliance with such conditions as they may think fit to impose, pay to such trader by way of partial refund of duty a sum, calculated in accordance with this section, in respect of every motor car part to which this section applies which is comprised in such list and in regard to which the Revenue Commissioners are satisfied—
(a) that such motor car part is a motor car part to which this section applies, and
(b) that such motor car part was imported into Saorstát Eireann after the 31st day of March, 1923, and before the 24th day of December, 1932, and
(c) that the customs duty chargeable in respect of such motor car part on such importation was duly paid, and
(d) that such motor car part was not used in Saorstát Eireann before the 24th day of December, 1932, and
(e) that such motor car part was not exported from Saorstát Eireann after the 23rd day of December, 1932, and
(f) that the value of such motor car part as stated in the said stock account does not include any sum in respect of the profit, commission, or other remuneration of such trader.
(2) This section applies to every motor car part which is, in the opinion of the Revenue Commissioners, either—
(a) an engine assembly, a transmission assembly, or a propelling gear assembly, or
(b) a radiator, lamp, or starting motor which was imported separately, or
(c) a component part or accessory of a motor car chassis (other than an engine block, a crankshaft, a rear half-axle, or a piston connecting rod, and other than a casting, stamping, pressing, or forging which had not, before importation, undergone any process of machining) which at importation was not assembled otherwise than by welding, soldering, or other like process.
(3) The sum to be paid under this section by way of partial refund of duty in respect of any motor car part shall be calculated as follows, that is to say:—
(a) where the customs duty chargeable on such motor car part at importation was paid at the full rate, the said sum shall be twenty-two and one-half per cent. of threequarters (or such smaller fraction as the Revenue Commissioners shall fix) of the value of such motor car part as stated in the said stock account so furnished as aforesaid to the Revenue Commissioners, and
(b) where the customs duty chargeable on such motor car part at importation was paid at a preferential rate, the said sum shall be fifteen per cent. of nine-elevenths (or such smaller fraction as the Revenue Commissioners shall fix) of the value of such motor car part as stated in the said stock account so furnished as aforesaid to the Revenue Commissioners.
(4) In this section the expression “motor car” has the same meaning as it has in Part II of the Finance Act, 1928 (No. 11 of 1928).
Relief from conditions on payment of duty.
23.—Where an article chargeable with a customs duty (whenever and however imposed) has, whether before or after the passing of this Act, been imported into Saorstát Eireann without payment of such duty by virtue of a licence authorising such importation, and the importer of such article desires to be relieved from the conditions (whether contained or not contained in such licence) imposed by the Revenue Commissioners in relation to such importation, such importer may pay and the Revenue Commissioners may receive the duty which would have been payable on such article at importation if it had been imported otherwise than under such licence, and thereupon such importer shall be relieved from compliance with the said conditions.
General provision for drawback.
24.—Whenever it is shown to the satisfaction of the Revenue Commissioners in respect of any article imported into Saorstát Eireann on or after the 11th day of May, 1933, (whether before or after the passing of this Act) that a duty of customs imposed by this Act or by an Act passed or order made after the passing of this Act 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 such article or such goods (as the case may be) is or are exported as merchandise, or shipped for use as stores, or deposited in a bonded warehouse for shipment as stores.
General re-importation provision.
25.—(1) Section 6 of the Customs and Inland Revenue Act, 1879, shall not apply to any article chargeable with a duty of customs imposed by this Act or by any Act passed or order made after the passing of this Act, unless the contrary is expressly stated in the Act or order by which such duty is imposed.
(2) Whenever an article chargeable with a duty of customs imposed by this Act or by any Act passed or order made after the passing of this Act is reimported into Saorstát Eireann after exportation therefrom, such article shall (unless the contrary is expressly stated in the Act or order by which such duty is imposed) 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.
(3) 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.
Drawback in respect of certain duties.
26.—(1) Whenever it is shown to the satisfaction of the Revenue Commissioners that a duty to which this section applies has been duly paid in respect of any article and that such article has not been used in Saorstát Eireann otherwise than for a purpose of manufacture, a drawback equal to the amount of the 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 such article or such goods (as the case may be) is or are exported as merchandise, or shipped for use as stores, or deposited in a bonded warehouse for shipment as stores.
(2) This section applies to the following duties of customs, that is to say:—
(a) the duty imposed by section 4 of the Finance (Customs Duties) (No. 2) Act, 1932 (No. 11 of 1932), and
(b) the duty imposed by section 7 of the said Act, and
(c) the duty imposed by section 11 of the said Act.
Re-importation provisions in respect of certain duties.
27.—(1) Section 6 of the Customs and Inland Revenue Act, 1879, shall not apply to any article chargeable with a duty to which this section applies.
(2) Any article liable to a duty to which this section applies which is re-imported into Saorstát Eireann after exportation therefrom shall be exempt from such duty 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 to which it was liable on such importation had been duly paid and either no drawback of duty had been allowed on such exportation or all drawback so allowed has been repaid to the Revenue Commissioners.
(3) 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.
(4) This section applies to the duty of customs imposed by section 11 of the Finance (Customs Duties) (No. 2) Act, 1932 (No. 11 of 1932).
Repayment of duty on return or destruction.
28.—Whenever it is shown to the satisfaction of the Revenue Commissioners either—
(a) that the importer of articles imported into Saorstát Eireann has, with the consent of the seller from whom he bought such articles, exported and returned such articles unused to such seller because such articles were not in accordance with the order of such importer or were not in accordance with the representations of such seller or were damaged in transit and that such importer before shipment entered such articles for the purpose of repayment of duty under this section, or
(b) that articles duly imported into Saorstát Eireann have been destroyed in Saorstát Eireann by permission of the Revenue Commissioners under conditions imposed by the Revenue Commissioners and without having been used in Saorstát Eireann,
the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, repay to the importer of such articles any duty of customs paid on the importation of such articles.
Amendments of the Finance (Customs Duties) (No. 2) Act, 1932.
29.—The several provisions of the Finance (Customs Duties) (No. 2) Act, 1932 (No. 11 of 1932), mentioned in the second column of the Fifth Schedule to this Act shall be amended in the manner stated in the third column of the said Schedule opposite the mention of each such provision in the said second column, and the said Act shall be construed and have effect accordingly.
Amendments of the Finance Act, 1932.
30.—The several provisions of the Finance Act, 1932 (No. 20 of 1932), mentioned in the second column of the Sixth Schedule to this Act shall be amended in the manner stated in the third column of the said Schedule opposite the mention of each such provision in the said second column, and the said Act shall be construed and have effect accordingly.
Amendments of the Finance (Customs Duties) (No. 4) Act, 1932.
31.—The several provisions of the Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932), mentioned in the second column of the Seventh Schedule to this Act shall be amended in the manner stated in the third column of the said Schedule opposite the mention of each such provision in the said second column, and the said Act shall be construed and have effect accordingly.
Termination of charge of certain duties.
32.—None of the duties of customs respectively imposed by the several enactments mentioned in the Eighth Schedule to this Act shall be charged or levied on goods imported into Saorstát Eireann on or after the 24th day of May, 1933.
Determination of category or class to which an article belongs.
33.—Where any doubt, question, or dispute arises as to the category or several categories or class or several classes of dutiable articles into which any particular dutiable article falls, or as to whether a particular article falls within a category or class of dutiable articles or a category or class of non-dutiable articles, or as to whether a particular article prima facie dutiable does or does not fall within a category or class of exempted articles, the Revenue Commissioners shall allocate such article to (as the case may be) the category or several categories or class or several classes of dutiable articles or the category or class of non-dutiable or exempted articles into which such article in their opinion properly falls and duty shall (as the case may require) be charged or not be charged on such article accordingly.
Computation or value of dutiable articles and goods.
34.—Wherever a duty of customs is imposed (whether by this Act or by an Act passed after this Act or by an order hereafter made under an Act passed before or after this Act) at a rate calculated by reference to the value of the article or goods chargeable with such duty, the value of such article or goods shall, for the purpose of the calculation of the amount of such duty payable thereon, be taken to be the price which, in the opinion of the Revenue Commissioners, an importer would give for such article or goods if such article or goods were delivered, freight and insurance paid, in bond, at the place of importation.
Penalty for breach of condition.
35.—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 Part of this Act or under the First or the Second Schedule to 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.
PART III.
Excess Profits Duty.
Confirmation of charge of duty.
36.—In order to remove doubts it is hereby declared and enacted—
(a) that the charge of excess profits duty effected by Part III of the Finance (No. 2) Act, 1915, and the Acts amending or extending that Act was not repealed, prejudiced, or affected by section 32 of the Finance Act, 1926 (No. 35 of 1926), and
(b) that, notwithstanding anything contained in the said section 32, the said charge of excess profits duty continues and always continued in full force and effect, and
(c) that the Revenue Commissioners have and since the passing of the Finance Act, 1932 (No. 20 of 1932), have had power to make assessments and additional assessments to excess profits duty in respect of any accounting period according to the best of their judgment at any time in any case in which they deem or deemed it necessary.
Person assessable.
37.—(1) Sub-section (2) of section 45 of the Finance (No. 2) Act, 1915, shall be construed and have effect and be deemed always to have had effect as if the words “at the date of the making of the assessment” were inserted therein in lieu of the words “for the time being” now contained therein.
(2) Where there has been a change of ownership of a trade or business after the end of the final accounting period, the Revenue Commissioners may, if they think fit, assess excess profits duty in respect of any accounting period on any person who owned or carried on such trade or business at any time during such accounting period.
Certificate of discharge.
38.—(1) Any person owning (whether beneficially or in a fiduciary capacity) a trade or business in respect of which excess profits duty is or may be charged or chargeable or having a power of sale over any such trade or business may apply to the Revenue Commissioners for such certificate as is hereinafter mentioned, and, if the Revenue Commissioners are satisfied that such person has agreed to sell such trade or business but has not completed such sale or that such person bona fide intends as soon as conveniently may be to sell such trade or business and the Revenue Commissioners are also satisfied that the facts in relation to the charge and payment of excess profits duty in respect of such trade or business for every accounting period justify them in so doing, the Revenue Commissioners shall issue to such person a certificate signed by an officer of the Revenue Commissioners duly authorised in that behalf by them, certifying either (as the case may require) that no excess profits duty is chargeable in respect of such trade or business or that all excess profits duty chargeable in respect of such trade or business has been paid.
(2) A certificate issued under this section shall discharge any purchaser for valuable consideration in money or money's worth of the trade or business to which such certificate relates from the person to whom such certificate was issued and all persons deriving title to such trade or business from or through such purchaser from all claims for excess profits duty in respect of such trade or business, and shall (save in case of fraud by the person to whom such certificate was issued or failure by him to disclose material facts) also discharge such person and all persons deriving title to such trade or business from or through him otherwise than for valuable consideration in money or money's worth from (as the case may be) all claims or any further claim for excess profits duty in respect of such trade or business.
Assessment of executors and administrators.
39.—(1) Where a deceased person would, if living, be chargeable with and assessable to excess profits duty in respect of any accounting period, the executor or administrator of such deceased person shall be a person chargeable with and may be assessed to excess profits duty in respect of such accounting period in like manner and to the same extent as such deceased person, if living, would be so chargeable and could lawfully be so assessed but no such executor or administrator shall be liable for any such duty in excess of the assets of such deceased person which such executor or administrator has received or might, but for his own neglect or default have received.
(2) No assessment or additional assessment to excess profits duty may be made by virtue of this section on the executor or administrator of a deceased person after the expiration of two years from the date on which the grant of probate or letters of administration was made to such executor or administrator, save that where such executor or administrator has lodged a corrective affidavit for the purpose of assessment of estate duty, such assessment or additional assessment to excess profits duty may be made at any time before the expiration of two years from the lodgment of such corrective affidavit.
(3) The executor or administrator of a deceased person who died before the 11th day of May, 1933, shall not be charged with or assessable to excess profits duty by virtue of this section if such executor or administrator has fully administered the estate and distributed the assets of such deceased person before the said 11th day of May, 1933.
(4) The executor or administrator of a deceased, person may apply to the Revenue Commissioners for such certificate as is hereinafter mentioned and the Revenue Commissioners shall, on being satisfied that the facts of the case justify them in so doing, issue to such executor or administrator a certificate signed by some person duly authorised in that behalf by the Revenue Commissioners, certifying (as the case may require) that such deceased person was not chargeable with excess profits duty or that all excess profits duty with which such deceased person was charged had been paid.
(5) A certificate under the next preceding sub-section of this section shall (save in case of fraud by the executor or administrator to whom it is granted or of failure by him to disclose material facts) discharge such executor or administrator from (as the case may be) all claims or any further claim for excess profits duty by virtue of this section.
PART IV.
Stamp Duties.
Stamp duties in foreign currencies.
40.—Where an instrument is chargeable with ad valorem duty in respect of money in any currency other than the currency of Saorstát Eireann, such duty shall be calculated on the value of that money in Saorstát Eireann currency according to the rate of exchange current at the date of such instrument.
Application of section 50 of the Finance Act, 1932.
41.—Section 50 of the Finance Act, 1932 (No. 20 of 1932), shall apply to every sweepstake which is held under any Act passed or to be passed in the financial year beginning on the 1st day of April, 1933, repealing and replacing the Public Charitable Hospitals (Temporary Provisions) Act, 1930 (No. 12 of 1930), as if such sweepstake were held under such last-mentioned Act, but with and subject to such modifications as may be necessary having regard to the terms of the said Act so passed or to be passed.
Exemption from stamp duty on receipts.
42.—The First Schedule to the Stamp Act, 1891, shall be construed and have effect and be deemed always to have had effect as if the following exemption were inserted therein under the head of—“Receipt given for or upon payment of money amounting to £2 or upwards,” in addition to the exemptions contained therein or heretofore added thereto under that head, that is to say:—
“(19). As from the commencement of Part IV of the Court Officers Act, 1926 (No. 27 of 1926), receipt given by a county registrar for money received by him in connection with the discharge of duties transferred by section 54 of that Act from the under-sheriff to the county registrar.”
Non-application of sections 112 and 113 of the Stamp Act, 1891.
43.—(1) Neither section 112 nor section 113 of the Stamp Act, 1891, as amended by subsequent enactments shall apply where a company to which this section applies becomes by any means after the passing of this Act a company so constituted that the liability of its members is limited.
(2) This section applies to every company which—
(a) was in existence at the passing of the Finance Act, 1932 (No. 20 of 1932), and
(b) at such passing was not so constituted that the liability of its members was limited, and
(c) became liable to the payment of corporation profits tax by virtue of section 47 of the said Finance Act, 1932.
PART V.
General.
Recovery of taxes and duties.
44.—An originating summons, notice of motion, summons, or other process (whether originating or interlocutory) issued out of the High Court in relation to a proceeding intended or pending in that Court for the recovery of any tax or duty for the time being under the care and management of the Revenue Commissioners or any fine, penalty, or forfeiture incurred in connection with any such tax or duty may, by leave of the High Court, be served on a person resident in Great Britain if and whenever the circumstances are such that such process could, with such leave, be lawfully served on such person if he were resident elsewhere (outside Saorstát Eireann) than in Great Britain.
Care and management of taxes and duties.
45.—All taxes and duties imposed by this Act are hereby placed under the care and management of the Revenue Commissioners.
Repeal.
46.—Section 46 of the Finance Act, 1925 (No. 28 of 1925), is hereby repealed.
Short title, construction, and commencement.
47.—(1) This Act may be cited as the Finance Act, 1933.
(2) Part I of this Act shall be construed together with the Income Tax Acts, and Part II of 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.
(3) Part I of this Act shall be deemed to come into force on and shall take effect as on and from the 6th day of April, 1933.
FIRST SCHEDULE.
Duties commencing on 11th May, 1933.
PART I.
Ad Valorem Duties.
Ref. No. | Description of Article Liable to Duty | Rate of Duty | Preferential Rate of Duty | Special Provisions |
1 | Articles which, in the opinion of the Revenue Commissioners, are sole leather or are insole leather | 37 ½% | 25% | 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. |
2 | Articles which, in the opinion of the Revenue Commissioners, are either dressed bass, dressed fibre, a mixture or combination of dressed bass and dressed fibre, a mixture or combination of dressed hair and dressed fibre, or a mixture or combination of dressed bristle and dressed hair, and in any case are, in the opinion of the Revenue Commissioners, suitable and intended for use in the manufacture of brushes or brooms. | 50% | 33 1/3% | — |
3 | Mattresses of all descriptions and components parts (other than springs) of mattresses of any description, but excluding mattresses made wholly or mainly of rubber and component parts of such mattresses. | 75% | 50% | The duty mentioned at this reference number is in lieu of any other duty that may be chargeable on the article. |
4 | Metal fabric and expanded metal exceeding in weight three pounds per square yard and, in the opinion of the Revenue Commissioners, designed, constructed, and intended for use for reinforcing. | 30% | 20% | — |
5 | Footballs, the covers of which are made wholly or mainly of leather, and also football covers made wholly or mainly of leather and imported separately. | 37 ½% | 25% | The duty mentioned at this reference number is in lieu of any other duty that may be chargeable on the article. |
6 | Manufactured articles, which, in the opinion of the Revenue Commissioners, are made wholly or mainly of clay, and are completely unglazed and are not of the nature of statues, statuettes, or busts, but excluding fire bricks and fire blocks, fireclay sunk fires and fireclay backs, including interiors, boiler and flue blocks, and flue linings. | 50% | 33 1/3% | 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, and any such licence issued before the passing of this Act which would have been valid if this Act had been in force at the date of such issue shall be deemed to have been issued under this provision, and shall be and be deemed always to have been valid and effectual accordingly. |
7 | Articles which, in the opinion of the Revenue Commissioners, are teapots and are made wholly or mainly of clay, and have been subjected to a process of glazing. | 50% | 33 1/3% | 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 ar-articles chargeable with such duty either, as the Revenue Commissioners shall think proper, with-out limit as to time or quantity or either of them or within a specified time or in a specified quantity, and any such licence issued before the passing of this Act which would have been valid if this Act had been in force at the date of such issue, shall be deemed to have been issued under this provision, and shall be and be deemed always to have been valid and effectual accordingly. |
8 | Articles which, in the opinion of the Revenue Commissioners, are of the nature of statues, statuettes, or busts, and are not less than twelve inches in height, and are made wholly or mainly of plaster of paris or papier maché, or a combination of plaster of paris and papier maché. | 75% | 50% | ___ |
9 | Unset finger rings made of gold, and unset hinged pins which are, in the opinion of the Revenue Commissioners, made wholly or mainly of gold. | 37 ½% | 25% | ___ |
10 | Articles which, in the opinion of the Revenue Commissioners, are designed, constructed, and intended for use as stoppers for bottles and are made partly of cork, but excluding any such articles of which the top is made wholly or partly of metal or wood. | 30% | 20% | ___ |
11 | Tanks and cisterns which, in the opinion of the Revenue Commissioners are made wholly or mainly of iron or steel or a combination of iron and steel and are imported empty, and also component parts (made wholly or mainly of iron or steel or a combination of iron and steel) of tanks or cisterns. | 22 ½% | 15% | 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. |
12 | Manufactured articles of any of the following descriptions and made wholly or mainly of tin, tinplate, o r tinned plate, or a combination of any of them, and imported in bulk quantities, that is to say— (a) containers imported empty, including pans, dishes, trays, basins, baths, bins, buckets, pots, kettles, scoops, funnels, strainers, lockers, and chests; (b) measures of fluids; (c) crown corks; (d) fire extinguishers, whether imported full or empty. The following articles are excluded from the foregoing descriptions that is to say, articles made from an alloy of which the main ingredient is tin, and also toys, and electrical or gas fittings, apparatus, instruments and appliances, and articles which, in the opinion of the Revenue Commissioners, are surgical, scientific or optical apparatus, instruments, or appliances, or are educational requisites, and containers which have a capacity of not less than ten gallons, and, in the opinion of the Revenue Commissioners, are specially designed and manufactured for use by the proprietors of dairies and creameries in the processes of their business. | 45% | 30% | The duty mentioned at this reference number is in lieu of the duty mentioned at reference number 15 in the First Schedule to the Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932). 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. |
13 | Soaps and soap powders, and all descriptions of soap substitutes. | 50% | 33 1/3 | The duty mentioned at this reference number is in lieu of the duty mentioned at reference number 10 in the First Schedule to the Finance Act, 1932 (No. 20 of 1932). The duty mentioned at this reference number shall not be charged or levied on any of the following substances imported otherwise than as part or ingredient of any article or preparation, that is to say: sodium carbonate, sodium silicate, caustic soda, potassium carbonate, caustic potash, ammonia, borax. |
14 | Empty glass bottles and empty glass jars of a height not less than two and one-half inches nor more than fifteen inches, but excluding (a) beakers and dropping bottles with a lip or spout; (b) bottles with necks ground to receive glass stoppers; (c) infant and invalid feeding bottles; (d) leclanché jars and articles of a like nature for use in batteries; (e) jars with openings exceeding two and three-eighths inches in external diameter; (f) bottles made of cut glass or imitation cut glass; (g) decanters, carafes, and other articles of a like nature or use; (h) bottles which, in the opinion of the Revenue Commissioners, are made of dark blue or actinic green glass and are embossed with the word “poison” or with the words “not to be taken”; (i) syphons. | 75% | 50% | The duty mentioned at this reference number is in lieu of the duty imposed by Section 16 of the Finance Act, 1928 (No. 11 of 1928). 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. |
15 | Advertising signs of box type which are, in the opinion of the Revenue Commissioners, designed, constructed, and intended to be illuminated by means of light (whether sunlight or artificial light) reflected from a mirror or other similar means or by means of internal artificial light, and also component parts of such advertising signs. | 75% | 50% | |
16 | Gas heaters and gas cookers which at importation are, in the opinion of the Revenue Commissioners, assembled or substantially assembled. | 30% | 20% | ___ |
17 | Fencing material (other than fencing wire) of any of the following descriptions and made wholly or mainly of iron or steel or a combination of iron and steel, and also component parts (made wholly or mainly of iron or steel, or a combination of iron and steel) of any such material, that is to say:— (a) standards, straining pillars, and droppers; (b) continuous bar fencing and hurdles; (c) vertical bar railing; (d) gates. | 50% | 33 1/3% | ___ |
18 | Weighing machines and weighing scales of every description and component parts (including weights) thereof, but excluding weighing machines and weighing scales which are, in the opinion of the Revenue Commissioners, designed, constructed, and intended for scientific or laboratory use and component parts (including weights) of such machines and scales. | 30% | 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. |
19 | Power transmission equipment of any of the following descriptions, that is to say:— (a) steel shafting, the manufacture of which is advanced beyond the process of turning; (b) metal couplings; (c) metal collars; (d) metal wall-boxes; (e) metal brackets exceeding fourteen pounds in weight; (f) metal hangers, exceeding fourteen pounds in weight; (g) metal floor stands; (h) metal plummer blocks; (i) machined cast iron pulleys; (j) component parts of articles of any of the foregoing descriptions. | 30% | 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 Commissioner shall think proper, without limit as to time or quantity or either of them or within a specified time or in a specified quanity. |
20 | Manufactured articles of any of the following descriptions, that is to say: (a) steel tipping buckets and steel tipping tubs; (b) steel chimneys; (c) steel rotary screens; and also steel component parts of any of the foregoing articles. | 30% | 20% | ___ |
21 | Absorbent sanitary pads | 45% | 30% | ___ |
22 | Candles, including tapers and nightlights. | 30% | 20% | The duty mentioned at this reference number is in lieu of the duty imposed by section 18 of the Finance Act, 1924 (No. 27 of 1924). |
PART II.
Other Duties.
Ref. No. | Description of Article Liable to Duty | Rate of Duty | Preferential Rate of Duty | Special Provisions |
1 | Quicklime and slaked lime. | Per ton 7s. 6d. | Per ton 5s. 0d. | As on and from the 11th day of May, 1933, the duty mentioned at this reference number shall not be charged or levied on any articles imported from Northern Ireland by a farmer for his own use, and so imported by such farmer himself or by his servant for him. |
2 | Varnish (whether imported in the form of liquid, or of paste, or of powder) not made with or containing spirit. | If liquid, per gal., 7s, 6d. If paste or powder, per lb., 3s. 0d. | If liquid, per gal., 5s. 0d. If paste or powder per lb., 2s. 0d. | The duty mentioned at this reference number is in lieu of the duty mentioned at reference number 1 in the Second Schedule to the Finance Act, 1932 (No. 20 of 1932). Where any imported manufactured or prepared goods contain as a part of 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. |
3 | Coffee which has, before importation, been ground or roasted or both ground and roasted. | Per lb., 0s. 9d. | Per lb., 0s. 6d. | ___ |
4 | Yeast. | Per cwt. 18s. 0d. | Per cwt. 12s. 0d. | 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 chargable 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, and any such licence issued before the passing of this Act which would have been valid if this Act had been in force at the date of such issue shall be deemed to have been issued under this provision, and shall be and be deemed always to have been valid and effectual accordingly. |
SECOND SCHEDULE.
Duties commencing on 3rd June, 1933.
Ref. No. | Description of Article Liable to Duty | Rate of Duty | Preferential Rate of Duty | Special Provisions |
1 | Empty containers which in the opinion of the Revenue Commissioners, are made wholly or mainly of cardboard, pasteboard, millboard, or other similar material and component parts (made, in the opinion of the Revenue Commissioners, wholly or mainly of any such material) of such containers. | 50% | 33 1/3% | 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. |
2 | Dry batteries and component parts (other than carbon rods, brass caps, and brass sockets), of dry batteries. | 50% | 33 1/3% | The duty imposed by section 8 of the Finance Act, 1926 (No. 35 of 1926), shall not be charged or levied on any article chargeable with the duty mentioned at this reference number. 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 t e 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. |
3 | Wheeled vehicles (not mechanically propelled) ordinarily used for the transport of children and component parts of such vehicles, but excluding the following component parts that is to say:— (a) wheels, and parts of wheels; (b) axles; (c) mudguards; (d) levers; (e) handles; (f) hood joints; (g) lever lugs and brackets; (h) coil springs. | 75% | 50% | The duty imposed by the Finance Act, 1932 (No. 20 of 1932), and mentioned at reference number 23 in the First Schedule to that Act shall not be charged or levied on any article chargeable with the duty mentioned at this reference number. The Revenue Commissioners may make regulations providing for the total or partial exemption from the duty mentioned at this reference number for a limited period of articles chargeable with such duty brought into Saorstát Eireann by persons making only a temporary stay therein. |
Where the Revenue Commissioners are satisfied that an article chargeable with the duty mentioned at this reference number is of a type or is a component part of an article of a type designed, constructed, and intended for the transport of invalid or infirm children, they may, subject to compliance with such conditions as they may think fit to impose, permit such article to be imported without payment of the said duty or repay any such duty paid on importation. | ||||
4 |
Ice cream powders. | Per cwt s. d. 60 0 | Per cwt. s. d. 45 0 | Where any imported manufactured, or prepared 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. |
THIRD SCHEDULE.
Duty on Fruit.
Ref. No. | Description of Fruit | Rate of Duty |
1 | Apples. | 1d. per lb. |
2 | Pears. | 1d. per lb. |
3 | Plums (including damsons, prunes, and greengages). | 1d. per lb. |
4 | Cherries imported on or after any 24th day of June and on or before the next following 31st day of July. | 2d. per lb. |
5 | Strawberries imported on or after any 24th day of June and on or before the next following 31st day of July. | 3d. per lb. |
6 | Raspberries (including loganberries) imported on or after any 1st day of July and on or before the next following 31st day of August. | 2d. per lb. |
7 | Currants. | 2d. per lb. |
8 | Gooseberries. | 2d. per lb. |
FOURTH SCHEDULE.
Excise duty on tobacco.
PART I.
Rates of Excise Duties on Tobacco.
Unmanufactured viz.:— | s. | d. | |
Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof | the lb. | 5 | 6 |
Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof | ” | 6 | 1½ |
Manufactured, viz.:— | |||
Cavendish or Negrohead manufactured in Bond | ” | 7 | 1½ |
PART II.
Rates of Excise Duties on Tobacco.
Unmanufactured, viz.:— | s. | d. | |
Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof | the lb | 6 | 8 |
Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof | the lb | 7 | 4¾ |
Manufactured, viz.:— | |||
Cavendish or Negrohead manufactured in Bond | ” | 8 | 7¾ |
PART III.
Rates of Drawback where the Excise Duties have been paid at the rates specified in Part i of this Schedule.
s. | d. | ||
Cigars | the lb. | 6 | 4¾ |
Cigarettes | ” | 6 | 3 |
Cut, roll, cake or other manufactured tobacco | ” | 6 | 1 |
Snuff (not being offal snuff) | ” | 5 | 10¾ |
Stalks, shorts or other refuse of tobacco (including offal snuff) | ” | 5 | 9 |
FIFTH SCHEDULE.
Amendments of the Finance (Customs Duties) (No. 2) Act, 1932.
Ref. No. | Provision of the Act affected. | Nature of Amendment. |
1 | Section 7, sub-section (2). | By deleting paragraph (f) and inserting in lieu thereof a paragraph as follows:— “(f) on any unassembled component part of an umbrella, including the following partial assemblies, that is to say:— (i) separate ribs each having a stay attached; (ii) assembled ferrules; (iii) assembled runners; (iv) assembled handles, nor.” |
2 | Section 8, sub-section (1). | By deleting, as on and from the 3rd day of June, 1933, the words and brackets “(other than toothbrushes)” in both the places in which they occur. |
3 | Section 9, sub-section (1). | By deleting the words “two shillings,” and inserting in lieu thereof the words “one shilling and threepence.” |
4 | Section 9, sub-section (2). | By deleting the words “two shillings,” and inserting in lieu thereof the words “one shilling and threepence.” |
5 | Section 9, sub-section (4). | By deleting the words “for use in the manufacture of saddlery or harness or.” |
6 | Section 11. | By inserting at the end of the section (after the sub-section inserted by the Fourth Schedule to the Finance (Customs Duties) (No. 4) Act, 1932), a sub-section as follows:— “(7) The duty imposed by this section shall not be charged or levied on any of the following articles, that is to say:— (a) brooms, brushes, and mops; (b) curtain rods and curtain poles; (c) riddles and sieves; (d) spades and shovels; (e) washing machines and combined washing and wringing machines; (f) window blinds.” |
7 | Section 15. | By adding at the end of the section an additional sub-section as follows:— “(7) 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 imposed by this section 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.” |
8 | First Schedule. | (a) In paragraph 3, sub-paragraph (b), by inserting the words “other than castings (not machined) which are, in the opinion of the Revenue Commissioners, component parts of ploughs,” after the word “machined.” (b) In paragraph 3, sub-paragraph (d), by inserting the words “and, in the opinion of the Revenue Commissioners, is not a component part of a plough,” after the word “value.” |
9 | Second Schedule. | (a) In paragraph 1, sub-paragraph (b), by inserting the words “and shaped parts of uppers” after the words “shaped uppers.” (b) In paragraph 2, sub-paragraph (b), by inserting the words “and shaped parts of uppers” after the words “shaped uppers.” (c) In paragraph 4, by inserting the words “and shaped parts of uppers” after the words “shaped uppers.” |
SIXTH SCHEDULE.
Amendments of the Finance Act, 1932.
Ref. No. | Provision of the Act affected | Nature of Amendment |
1 | Section 22, sub-section (8). | In paragraph (b), by deleting the words “fish paste” and inserting the word “or” in lieu thereof and by deleting the words “or meat paste.” |
2 | Section 31, sub-section (1). | In paragraph (b), by inserting the words “and shaped parts of uppers” after the words “shaped uppers.” |
3 | Section 32. | By deleting the words and figures “1st day of July, 1933,” and inserting in lieu thereof the words and figures “1st day of July, 1934.” |
4 | Section 34, sub-section (1). | (a) By repealing paragraph (b). (b) In paragraph (c), sub-paragraph (i), by inserting the words “saddlery, harness,” after the word “rugs.” |
5 | First Schedule, reference number 5. | In the second column, by deleting all words from the word “excluding” to the word “glass.” |
6 | First Schedule, reference number 7. | (a) In the third column, by deleting the figures “30” and inserting in lieu thereof the figures “45.” (b) In the fourth column, by deleting the figures “20” and inserting in lieu thereof the figures “30.” (c) In the fifth column, second provision, paragraph (a), by inserting the words “saddlery, harness,” after the word “rugs.” |
7 | First Schedule, reference number 9. | (a) In the third column, by deleting the figures “37½” and inserting in lieu thereof the figures “75.” (b) In the fourth column, by deleting the figures “25” and inserting in lieu thereof the figures “50.” |
8 | First Schedule, reference number 15. | In the second column, paragraph (a) by deleting the words “ornamental greetings,” and by inserting the words “and matter printed on paper which has been subjected to a process of waxing” after the word “substance.” In the fifth column, by adding the following provision, that is to say:— “The duty mentioned at this reference number shall not be charged or levied on currency notes nor on bank notes nor on any article imported by the Currency Commission.” |
9 | First Schedule, reference number 20. | (a) In the second column, by deleting paragraphs (h) and (o). (b) In the second column, by adding two paragraphs as follows:— “(w) pile shoes; (x) smoke pipes, ventilation pipes, and other similar pipes.” |
SEVENTH SCHEDULE.
Amendments of the Finance (Customs Duties) (No. 4) Act, 1932.
Ref. No. | Provision of the Act affected. | Nature of Amendment. |
1 | Section 7, subsection (1). | In paragraph (c), by deleting the words “or wood.” |
2 | Section 7, sub-section (2). | In paragraph (a), by inserting the words “rear half-axles” after the word “blocks.” |
3 | First Schedule, Part I, reference number 4. | In the second column, by inserting the word “curtains” after the word “chairs.” |
4 | First Schedule, Part I, reference number 14. | (a) In the second column, paragraph (b), by deleting sub-paragraphs (3) and (4) and inserting in lieu thereof two sub-paragraphs as follows:— “(3) plug cocks of a diameter exceeding three-eighths of one inch; (4) screw down valves and screw down valve cocks of a diameter exceeding one inch”; (b) In the second column, paragraph (c), by deleting the words “either of the foregoing paragraphs” and inserting in lieu thereof the words “the next foregoing paragraph” |
5 | First Schedule, Part I, reference number 16. | (a) In the second column, paragraph (d), by inserting the words “and component parts (made wholly or mainly of wood) thereof” at the end of sub-paragraph (5). (b) In the second column, paragraph (d), by inserting the words “and component parts (made wholly or mainly of wood) thereof” at the end of sub-paragraph (6). (c) In the second column, paragraph (d), sub-paragraph (10), by deleting the words “excluding extension ladders” and inserting in lieu thereof the words “and component parts (made wholly or mainly of wood) thereof.” (d) In the second column, paragraph (d), by repealing sub-paragraph (19). (e) In the second column, paragraph (d), by adding twenty sub-paragraphs as follows:— “(27) sticks and stakes for agricultural or horticultural use; (28) trellis work; (29) hurdles; (30) boards and planks of soft wood, the minimum thickness of which does not exceed one inch; (31) fixture blocks (whether imported with or without a fitting attached) which, in the opinion of the Revenue Commissioners, are designed, constructed, and intended for use with gas fittings or electric fittings; (32) bakers' trays; (33) fruit storing racks; (34) riddles and sieves; (35) garden bed frames; (36) blackboards, easels, drawing boards, and typewriter base boards; (37) boot-racks; (38) potato sprouting racks; (39) butchers' blocks; (40) deck chairs; (41) containers for twine or paper; (42) shields for church use; (43) show cases and similar shop equipment; (44) wedding cake stands; (45) stretchers; (46) curtain poles and curtain rods.” |
6 | First Schedule, Part I, reference number 17. | (a) In the second column, by deleting the words and brackets “(excluding road springs).” (b) In the fifth column, by inserting a provision as follows:— “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 | First Schedule, Part I, reference number 21. | In the second column, by deleting the word “roof” and by adding the words “or as a damp course” after the word “material.” |
EIGHTH SCHEDULE.
Enactments the Duties under which are Terminated.
Ref. No. | Enactment. |
1 | Section 1 of the Finance (Customs Duties) (No. 3) Act, 1931 (No. 42 of 1931). |
2 | Section 2 of the Finance (Customs Duties) (No. 3) Act, 1931 (No. 42 of 1931). |
3 | Section 10 of the Finance (Customs Duties) (No. 2) Act, 1932 (No. 11 of 1932). |
4 | Section 1 of the Finance (Customs Duties) (No. 3) Act, 1932 (No. 22 of 1932). |
5 | Section 4 of the Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932). |