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SAORSTÁT ÉIREANN.
Uimhir 18 de 1937.
ACHT AIRGID, 1937.
[An leagan Gaedhilge do hullamhuíodh go hoifigiúil.]
[4adh Meitheamh, 1937.]
CUID I.
Cain Ioncuim.
Cáin ioncuim agus for-cháin in aghaidh na bliana 1937-38.
1.—(1) In aghaidh na bliana dar tosach an 6adh lá d'Abrán, 1937, éileofar cáin ioncuim do réir cheithre scillinge agus reul fén bpunt.
(2) In aghaidh na bliana dar tosach an 6adh lá d'Abrán, 1937, éileofar for-cháin ar ioncum aon phearsan gur mó ná míle agus cúig céad punt 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, 1936, a héileofar amhlaidh í.
(3) Na forálacha reachtúla agus eile bhí i bhfeidhm ar feadh na bliana dar thosach an 6adh lá d'Abrán, 1936, 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 forchánach a héileofar mar adubhradh in aghaidh na bliana dar tosach an 6adh lá d'Abrán, 1937.
Forálacha i dtaobh ioncuim a bheidh socruithe ar leanbhaí.
2.—(1) Más rud é, de bhuadh no de dhruim socruithe agus le linn saol-ré an tsocruitheora, go mbeidh aon ioncum á íoc no iníoctha le leanbh leis an socruitheoir no ag fás chun tairbhe dhó in aon bhliain cháinmheasa, déanfar, má bhíonn an leanbh san fé bhun bliain agus fiche d'aois agus gan pósadh i dtosach na bliana san, an t-ioncum san d'áireamh chun crícheanna na nAchtanna Cánach Ioncuim mar ioncum de chuid an toscruitheora in aghaidh na bliana san agus ní mar ioncum de chuid duine ar bith eile.
(2) I gcás maoin do bheith dílsithe in iontaobhaithe no ar seilbh acu, de bhuadh ionstruime neamh-incheiliúrtha, ar a leithéidí sin d'iontaobhaisí go mbainfeadh an fo-alt deiridh sin roimhe seo den alt so (mara mbeadh an fo-alt so) le hioncum na maoine sin in aon bhliain cháinmheasa, beidh feidhm agus éifeacht ag na forálacha so leanas, sé sin le rá:—
(a) ní bheidh feidhm ag an bhfo-alt deiridh sin roimhe seo alos aon choda den ioncum san a bheidh, sa bhliain cháinmheasa san, fásta chun tairbhe leinbh leis an socruitheoir (eadhon, leanbh a bheidh, i dtosach na bliana san, fé bhun bliain agus fiche d'aois agus gan pósadh) ná alos ioncuim eireoidh an bhliain cháinmeasa san as méaduithe ar an ioncum a luaidhtear anso roimhe seo;
(b) pé uair a déanfar, in aon bhliain cháinmheasa thosnóidh tar éis an 5adh lá d'Abrán. 1937, aon tsuim ar bith d'íoc fé iontaobhaisí na hionstruime neamh-incheiliúrtha san as an maoin sin no as na méaduithe ar ioncum na maoine sin no as ioncum na maoine sin no as ioncum na méaduithe sin le leanbh leis an socruitheoir no chun tairbhe dhó (eadhon, leanbh a bheidh, i dtosach na bliana san, fé bhun bliain agus fiche d'aois agus gan pósadh) tuigfear, chun crícheanna an ailt seo, an tsuim sin d'íoc mar ioncum, ach san fé réir na teorann ná bainfidh an mhír seo leis an méid sin den tsuim sin is có-ionann leis an méid a bheidh iomlán na suime sin, maraon le gach suim eile (más aon tsuim é) a híocfar tar éis an 5adh lá d'Abrán, 1937, fé iontaobhaisí na hionstruime neamhincheiliúrtha san leis an leanbh san leis an socruitheoir no chun tairbhe dhó no le haon leanbh eile leis an socruitheoir no chun tairbhe dhó (eadhon, leanbh do bhí, i dtosach na bliana cáinmheasa inar híocadh an tsuim eile sin, fé bhun bliain agus fiche d'aois agus gan pósadh), de bhreis ar mhéid iomlán an ioncuim eireoidh tar éis an 5adh lá d'Abrán, 1937. as an maoin sin maraon leis an ioncuim eireoidh tar éis an dáta san as na méaduithe sin.
Sa bhfo-alt so ní fholuíonn an focal “maoin” aon íocaíocht bhliantúil ná íocaíocht tréimhsiúil eile ar n-a hurrú le cumhnant an tsocruitheora, no le muirear ar n-a chur ag an socruitheoir ar a mhaoin go léir no ar aon chuid di no ar an ioncum iomlán a bheidh aige feasta no ar aon chuid de, no leis an gcumhnant san agus leis an muirear san.
(3) Más rud é, de bhuadh fo-ailt (1) den alt so, go dtiocfaidh aon cháin ioncuim no for-cháin chun bheith ion-mhuirir ar shocruitheoir agus go n-íocfa sé í, beidh an socruitheoir sin i dteideal méid na cánach a híocfar amhlaidh do bhaint d'aon iontaobhaí no duine eile le n-a mbeidh an t-ioncum iníoctha de bhuadh no de dhruim an tsocruithe, agus chuige sin beidh sé i dteideal a éileamh ar na Coimisinéirí Ioncuim deimhniú do thabhairt dó á luadh cadé an méid ioncuim ar ar íoc sé cáin amhlaidh agus cadé méid na cánach do híocadh amhlaidh, agus beidh gach deimhniú do bhéarfar amhlaidh ina fhianaise dho-chlaoite ar na fíora bheidh luaidhte ann.
(4) Má gheibheann duine, alos aon liúntais no faoisimh, aisíoc cánach ioncuim de bhreis ar mhéid an aisíoca chun a mbeadh teideal aige mara mbeadh fo-alt (1) den alt so, déanfaidh méid is có-ionann leis an mbreis d'íoc leis an iontaobhaí no an duine eile le n-a mbeidh an t-ioncum iníoctha de bhuadh no de dhruim an tsocruithe agus, i gcás beirt no níos mó iontaobhaithe no daoine eile den tsórt san do bheith ann, déanfaidh san d'íoc sna cionúireachtaí sin is gá do réir chúrsaí an cháis.
(5) Má eiríonn aon cheist i dtaobh méid aon íocaíochta no i dtaobh aon chion-roinnte bheidh le déanamh fén bhfo-alt deiridh sin roimhe seo den alt so, isiad na Coimisinéirí Speisialta bhéarfaidh breith ar an gceist sin agus ní bheidh dul thar a mbreith sin uirthi.
(6) Aon ioncum a háirmheofar de bhuadh an ailt seo mar ioncum le haon duine áirithe, tuigfear gurb é an chuid is aoirde dá ioncum é.
(7) Ní déanfar aon aisíoc fé alt 25 den Income Tax Act, 1918, i dtaobh cánach do híocadh alos ioncuim ar bith go mbeifear, de bhuadh an ailt seo, tar éis é áireamh mar ioncum shocruitheora.
(8) Ar an 6adh lá d'Abrán, 1937, agus ón lá san amach scuirfidh mír (c) d'fho-alt (1) d'alt 20 den Finance Act, 1922, agus na forálacha ina dhiaidh sin den alt san, sa mhéid go mbainid leis an mír sín (c), d'éifeacht do bheith acu alos aon tsocruithe le n-a mbaineann an t-alt so.
(9) Baineann an t-alt so le gach socrú, pé áit ina ndearnadh no ina ndéanfar é agus pe'ca roimh an Acht so do rith no dá éis sin do rinneadh no déanfar é.
(10) Beidh feidhm agus éifeacht ag na forálacha so leanas maidir le léiriú na habairte “ionstruim neamh-incheiliúrtha” san alt so, sé sin le rá:—
(a) léireofar an abairt sin mar abairt fholuíonn ionstruimí do rinneadh roimh an Acht so do rith chó maith le hionstruimí déanfar dá éis sin;
(b) ní bheidh ionstruim ina hionstruim neamh-incheiliúrtha chun crícheanna an ailt seo má dheineann a cuid iontaobhas socrú i dtaobh gach ní no i dtaobh éinní no níos mó acu so leanas, sé sin le rá:—
(i) aon chaipital no ioncum no méaduithe ar ioncum d'íoc leis an socruitheoir no do chur chun críche don tsocruitheoir chun tairbhe dhó féin i gcás ar bith le linn saol-ré leinbh leis an socruitheoir go bhfuil no go mbeidh aon ioncum no méaduithe ar ioncum iníoctha leis no ionchurtha chun tairbhe dhó fé iontaobhaisí na hionstruime;
(ii) aon chaipital no ioncum no méaduithe ar ioncum d'íoc le mnaoi chéile no le fear céile an tsocruitheora no do chur chun críche dhi no dhó chun tairbhe dhi féin no dhó féin le linn saol-ré an tsocruitheora i gcás ar bith le linn aon leanbh den tsórt san roimhráite leis an socruitheoir do bheith beo;
(iii) deireadh do chur le hiontaobhaisí na hionstruime tré ghníomh no toisc faillí dhuine ar bith;
(iv) an socruitheoir d'íoc pionóis i gcás é do theip air déanamh do réir forálacha na hionstruime;
(c) ní coiscfear ar ionstruim bheith ina hionstruim neamhincheiliúrtha chun crícheanna an ailt seo de dhruim aon cheann no níos mó de sna forálacha so leanas do bheith in iontaobhaisí na hionstruime sin agus dá dhruim sin amháin, sé sin le rá:—
(i) foráil fé n-a dtiocfaidh aon chaipital no ioncum no méaduithe ar ioncum, no fé n-a bhféadfaidh an céanna teacht, chun bheith iníoctha leis an socruitheoir no le n-a mhnaoi chéile no le n-a fear céile no chun bheith ionchurtha chun tairbhe don tsocruitheoir no dá mhnaoi chéile no dá fear céile, ar dhócmhainneacht leinbh leis an socruitheoir go bhfuil no go mbeidh aon ioncum no méaduithe ar ioncum iníoctha leis no ionchurtha chun tairbhe dhó fé iontaobhaisí na hionstruime;
(ii) foráil fé n-a dtiocfaidh aon chaipital no ioncum no méaduithe ar ioncum, no fé n-a bhféadfaidh an céanna teacht, chun bheith iníoctha leis an socruitheoir no le n-a mhnaoi chéile no le n-a fear céile no chun bheith ionchurtha chun tairbhe don tsocruitheoir no dá mhnaoi chéile no dá fear céile, i gcás aon leanbh den tsórt san roimhráite leis an socruitheoir do shannadh an chaipitail no an ioncuim sin no na méaduithe sin ar ioncum no do chur muirir ar an gcéanna;
(iii) foráil chun deireadh do chur le hiontaobhaisí na hionstruime sa chuma san no sa tslí sin ná déanfadh san, le linn saol-ré aon leinbh den tsórt san roimhráite leis an socruitheoir, tairbhe d'aon duine seachas an leanbh san no a bhean chéile no a fear céile no a chlann no a clann.
(11) San alt so—
foluíonn an focal “leanbh” leas-leanbh, ucht-leanbh, agus leanbh mí-dhlisteanach;
foluíonn an focal “socrú” aon chur de láimh, iontaobhas, cumhnant, có-aontú no réiteach, agus aon aistriú ar airgead no ar mhaoin eile no ar aon cheart chun airgid no chun maoine eile;
foluíonn an focal “ioncum” (ach amháin sna háiteanna ina bhfuil sé san abairt “cáin ioncuim” agus sna háiteanna, i bhfo-alt (1), i mír (b) d'fho-alt (2) agus i bhfo-ailt (6) agus (7), ina bhfuil an focal “mar” díreach roimhe no san áit (sa bhfo-alt san (6)) ina bhfuil an focal “dá” díreach roimhe) aon ioncum is ionchurtha fé cháin ioncuim tré laigheadú no ar shlí eile agus aon ioncum do bheadh ionchurtha amhlaidh dá mba dhuine chomhnuíonn no chomhnuíonn de ghnáth i Saorstát Éireann do gheobhadh é i Saorstát Éireann ach ní fholuíonn ioncum eireoidh fé shocrú i mbliain cháinmheasa ná beidh an socruitheoir ionchurtha fé cháin ioncuim ina haghaidh mar chomhnuitheoir i Saorstát Éireann.
Alt 39 den Income Tax Act, 1918, do leasú.
3.—Léireofar fo-alt (2) d'alt 39 den Income Tax Act, 1918, agus beidh éifeacht aige fé is dá gcuirtí na focail “eighty pounds a year by way of annuity” isteach ann in ionad na bhfocal “fifty-two pounds a year by way of annuity”.
Caillteanaisí do thabhairt ar aghaidh i gcásanna áirithe.
4.—(1) Más rud é—
(a) go ndearnadh caillteanas do thárla do dhuine do thabhairt ar aghaidh fé alt 14 den Acht Airgid, 1929 (Uimh. 32 de 1929), agus
(b) toisc asbaintí, i dtaobh caitheamh meaisínteachta no gléasra, do lomháil (fé Riail 6 de sna Rialacha bhaineann le Cásanna I agus II de Sceideal D den Income Tax Act, 1918) sna cáinmheasta in aghaidh na sé mblian díreach tar éis na bliana inar thárla an caillteanas san, nach féidir fén alt san 14 asbaint ná frithéileamh do lomháil alos an chaillteanais sin no alos coda dhe as an brabús no an sochar no i gcoinnibh an bhrabúis no an tsochair ar a bhfuil an duine sin á cháinmheas fén Sceideal san D in aghaidh na sé mblian san,
ansan agus sa chás san, déanfar oiread san den chaillteanas san is ionann agus an méid de nár tugadh faoiseamh ina thaobh, ach go bhféadfaí é thabhairt mara mbeadh an lomháil roimhráite, do thabhairt ar aghaidh tuilleadh agus do lomháil mar asbaint no mar fhrithéileamh fé réim agus do réir an ailt sin 14, ach gus an atharú go dtuigfear, chun críche na tabhartha-ar-aghaidh breise sin, na focail “in aghaidh na sé mblian cáinmheasa” do bheith scriosta as fo-alt (1) den alt san agus na focail “in aghaidh gach bliana cáinmheasa” do bheith curtha in ionad na bhfocal a scriostar amach amhlaidh.
(2) Ní déanfar an asbaint chéanna, i dtaobh caitheamh meaisínteachta no gléasra, dá dtabharfar éifeacht in aon bhliain cháinmheasa do chur san áireamh níos mó ná uair amháin chun crícheanna an ailt seo.
(3) Aon fhaoiseamh do bhéarfar fén alt san 14 den Acht Airgid, 1929 (ar shlí seachas de bhuadh an ailt seo) o cháinmheas bhéarfar é alos caillteanais do thárla i mbliain laistigh de sna sé bliana díreach roimh bhliain an cháinmheasta sara dtabharfar aon fhaoiseamh de bhuadh an ailt seo alos caillteanais do thárla i mbliain ná raibh laistigh de sna sé bliana san.
(4) Tuigfear an t-alt so do theacht i ngníomh an 6adh lá d'Abrán, 1936, agus beidh éifeacht aige agus tuigfear éifeacht do bheith aige ar an dáta san agus ón dáta san amach.
CUID II.
Custuim agus Mal.
Na diúitéthe sa Chéad Sceideal d'fhorchur.
5.—(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 15adh lá d'Abrán, 1937, no dá éis sin, diúité custum do réir an ráta luaidhtear sa tríú colún den Chéad Sceideal san os coinne luadh na hearra sa dara colún san.
(2) I gcás ina bhfuil percentáiste curtha síos sa tríú 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.
(3) Pé áit ina ndeirtear sa cheathrú colún den Chéad Sceideal a ghabhann leis an Acht so go mbaineann an fhoráil cheadúnúcháin le diúité áirithe luaidhtear sa Sceideal san, beidh feidhm agus éifeacht ag an bhforáil seo leanas maidir leis an diúité sin, sé sin le rá—pé uair is dóich leis an Aire Airgid, tar éis dó 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 cóilíonadh pé coinníollacha is oiriúnach leo d'fhorchur, aon earraí is ionchurtha fén diúité sin 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 le n-a méid, fé mar is dóich leis na Coimisinéirí Ioncuim is ceart.
(4) Na forálacha (más ann dóibh) atá leagtha amach sa cheathrú colún den Chéad Sceideal a ghabhann leis an Acht so ag aon uimhir thagartha sa Sceideal san, beidh éifeacht acu, fé réir forálacha an fho-ailt deiridh sin roimhe seo den alt so, maidir leis an diúité luaidhtear ag an uimhir thagartha san.
Na diúitéthe ar shiúicre d'atharú.
6.—(1) In ionad na ndiúitéthe custum, na n-ais-tarraicí custum agus an liúntais chustum atá anois ann alos siúicre, moláis, glúcóis agus sacairín, déanfar na diúitéthe custum a luaidhtear sa dara colún de Chuid I den Dara Sceideal a ghabhann leis an Acht so d'éileamh, do ghearradh agus d'íoc alos an tsiúicre, an mholáis, an ghlúcóis agus an tsacairín go léir a hiomportálfar isteach i Saorstát Éireann an 1adh lá de Mheitheamh, 1937, no dá éis sin, agus déanfar na hais-tarraicí agus an liúntas atá leagtha amach i gCuid II den Dara Sceideal san d'íoc agus do lomháil alos an tsiúicre, an mholáis, an ghlúcóis agus an tsacairín go léir a hiomportálfar amhlaidh.
(2) In ionad na ndiúitéthe máil, na n-ais-tarraicí máil agus na liúntaisí máil atá anois ann alos siúicre, moláis, glúcóis agus sacairín, déanfar, an 1adh lá de Mheitheamh, 1937, agus dá éis sin, na diúitéthe máil a luaidhtear sa tríú colún agus sa cheathrú colún de Chuid I den Dara Sceideal a ghabhann leis an Acht so d'éileamh, do ghearradh agus d'íoc alos an tsiúicre, an mholáis, an ghlúcóis agus an tascairín go léir a déanfar i Saorstát Éireann. agus déanfar na hais-tarraicí agus na liúntaisí atá leagtha amach i gCuid II den Dara Sceideal san do lomháil agus d'íoc alos an tsiúicre, an mholáis, an ghlúcóis agus an tsacairín go léir a déanfar amhlaidh.
(3) Beidh feidhm ag alt 40 den Acht Airgid, 1932 (Uimh. 20 de 1932), maidir leis na diúitéthe custum a forchuirtear leis an alt so fé mar atá feidhm ag an alt san maidir leis na diúitéthe luaidhtear ann.
(4) Beidh feidhm ag na forálacha atá i gCuid III den Chéad Sceideal a ghabhann leis an Acht Airgid, 1925 (Uimh. 28 de 1925), maidir leis na diúitéthe, na hais-tarraicí, agus na liúntaisí forchuirtear no lomháltar leis an alt so fé mar atá feidhm ag na forálacha san maidir leis na diúitéthe, na hais-tarraicí, agus na liúntaisí luaidhtear sa Chéad Sceideal san, ach san gus na hatharuithe agus fé réir na n-atharuithe seo leanas, sé sin le rá:—
(a) i gclás 5, cuirfear an 1adh lá de Mheitheamh, 1937, in ionad an 6adh lá de Bhealtaine, 1925;
(b) i gclás 7, déanfar an tagairt d'ailt 26 agus 27 den Acht Airgid, 1925, adubhradh, do léiriú mar thagairt don alt so.
(5) Beidh feidhm ag alt 25 den Acht Airgid, 1931 (Uimh. 31 de 1931), maidir leis na diúitéthe, na hais-tarraicí, agus na liúntaisí forchuirtear no lomháltar leis an alt so fé mar atá feidhm aige maidir leis na diúitéthe, na hais-tarraicí, agus na liúntaisí luaidhtear san alt san.
Diúité ar bhaill éadaigh agus cóir ghléasta phearsanta.
7.—(1) In ionad an diúité forchuirtear le halt 10 den Acht Airgid, 1934 (Uimh. 31 de 1934), éileofar, gearrfar agus íocfar diúité custum—
(a) ar gach earra (pe'ca déanta go hiomlán no go leithrannach di) dá luaidhtear sa dara colún i gCuid I den Tríú Sceideal a ghabhann leis an Acht so (seachas earraí go ndeirtear ag ceann Coda san I ná baineann sí leo) agus a hiomportálfar isteach i Saorstát Éireann an 15adh lá d'Abrán, 1937, no dá éis sin, do réir an ráta (lasmuich de chás dá bhforáltar a mhalairt leis an alt so) a luaidhtear sa tríú colún den Chuid sin I den Tríú Sceideal san os coinne luadh na hearra sa dara colún san, agus
(b) ar gach compáirt, d'aon earra (seachas gabhálas d'aon bhaill éadaigh no cóir ghléasta phearsanta) a luaidhtear sa dara colún i gCuid I den Tríú Sceideal a ghabhann leis an Acht so, a hiomportálfar isteach i Saorstát Éireann an 15adh lá d'Abrán, 1937, no dá éis sin, do réir an ráta (lasmuich de chás dá bhforáltar a mhalairt leis an alt so) gur dá réir adeirtear sa tríú colún sa Chuid sin I diúité do bheith inéilithe ar an earra gur compáirt di an chompáirt sin, agus
(c) ar gach earra dá luaidhtear sa dara colún i gCuid II den Tríú Sceideal a ghabhann leis an Acht so agus a hiomportálfar isteach i Saorstát Éireann an 15adh lá d'Abrán, 1937, no dá éis sin, do réir an ráta luaidhtear sa tríú colún den Chuid sin II os coinne luadh na hearra sa dara colún san.
(2) I gcás na n-earraí uile agus fé seach a luaidhtear sa dara colún i gCoda III agus IV den Tríú Sceideal a ghabhann leis an Acht so agus go ndeirtear ag ceann gach Coda fé seach acu san í do bhaint leo (ar a n-áirmhítear, i gcás earraí luaidhtear sa Chuid sin III, earraí bheidh déanta go leathrannach agus, i gcás earraí luaidhtear sa Chuid sin IV, earraí neamh-iomlána) isé an diúité do réir an ráta luaidhtear sa tríú colún sa Chuid sin III no sa Chuid sin IV (pe'ca aca bhaineann leis an gcás) os coinne luadh na hearra sa dara colún san an diúité minimum is inéilithe de bhuadh an ailt seo alos gach earra fé leith acu san agus, dá réir sin déanfar, maidir le gach earra den tsórt san, an diúité forchuirtear leis an alt so d'éileamh do réir pé ráta acu so leanas gur as do gheobhfar, i ngach cás fé leith, an méid diúité is mó, sé sin le rá, an ráta is inéilithe alos na hearra san fé Chuid I no fé Chuid II (do réir mar a bheidh) den Tríú Sceideal san no an ráta is inéilithe fé pé ceann de Choda III agus IV den Tríú Sceideal san a bhaineann leis an earra san.
(3) An luadh deintear ar phercentáiste sa tríú colún den Tríú Sceideal a ghabhann leis an Acht so os coinne luadh earra ar bith sa dara colún den Sceideal san tuigfear go gcialluíonn sé agus léireofar é mar ní chialluíonn ráta diúité is có-ionann leis an bpercentáiste sin de luach na hearra san.
(4) Pé uair is deimhin leis na Coimisinéirí Ioncuim gur chun í úsáid i gcluiche stáitse no i dtaisbeáint no taibhdhirc eile dhramaíochta no cheoil, agus chuige sin amháin, atá aon earra is ionchurtha fén diúité forchuirtear leis an alt so á hiomportáil, féadfaid, 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.
(5) I gcás léine no bóna no cufa d'easportáil amach as Saorstát Éireann agus é do dhul, lasmuich de Shaorstát Éireann, fén gcéad chóiriú agus é d'ath-iomportáil ansan isteach i Saorstát Éireann déanfar, in ainneoin éinní atá in alt 25 den Acht Airgid, 1933 (Uimh. 15 de 1933), an diúité forchuirtear leis an alt so d'éileamh, do ghearradh, agus d'íoc ar an léine no ar an mbóna no ar an gcufa san ar é d'ath-iomportáil amhlaidh agus déanfar é d'éileamh, do ghearradh, agus d'íoc amhlaidh do réir an ráta bheadh infheidhmithe dá mba ná déanfaí an léine no an bóna no an cufa san d'easportáil roimhe sin amach as Saorstát Éireann.
(6) D'ainneoin éinní atá san alt so no sa Tríú Sceideal a ghabhann leis an Acht so, ní déanfar an diúité forchuirtear leis an alt so d'éileamh ná do ghearradh—
(a) ar bhróga, ar bhróga ísle, ar gholaisí, ar asa, ar phaitíní ná ar choisbheart imeachtrach eile ná ar chompáirteanna dhíobh san ná ar ghabhálaisí dhóibh, ná
(b) ar aon ghabhálas do bhall éadaigh no do chóir ghléasta phearsanta a hiomportálfar ar leithligh ón mball éadaigh no ón gcóir ghléasta agus a bheidh déanta ar fad no nach mór ar fad d'abhair neamh-fhighteacha, ná
(c) ar aon earra is compáirt de bhall éadaigh no de chóir ghléasta phearsanta ar bith (seachas foscadán) agus a bheidh déanta ar fad no nach mór ar fad d'aon abhar neamh-fhighteach seachas leathar no fionnadh, ná
(d) ar aon earra is compáirt de bhall éadaigh no de chóir ghléasta phearsanta ar bith agus a bheidh déanta ar fad no nach mór ar fad de leathar agus 'na gcuirfear ina luighe ar na Coimisinéirí Ioncuim ina taobh í bheith oiriúnach agus beartuithe chun í d'úsáid chun hataí no caipíní do dhéanamh, ná
(e) ar aon bhall éadaigh no cóir ghléasta phearsanta bheidh déanta ar fad no nach mór ar fad de pháipéar, ná
(f) ar aon chompáirteanna nea-chó-ghabhtha d'fhoscadán, ná
(g) ar aon chuid de sna có-ghabhála leathrannacha so leanas de chompáirteanna d'fhoscadán, sé sin le rá:—
(i) easnaíocha ar leithligh agus taca ag gabháil le gach easna acu,
(ii) biannaí có-ghabhtha,
(iii) snonga sleamhnáin có-ghabhtha,
(iv) hannlaí có-ghabhtha, ná
(h) ar aon earra mháinliaghachta no liaghachta bheidh beartuithe chun í chaitheamh toisc aon éalainge no éislinne cuirp no mar chosaint no mar leigheas uirthi sin, ná
(i) ar chleití órnáideacha ná ar bhláthanna saordha 'na gcuirfear ina luighe ar na Coimisinéirí Ioncuim ina dtaobh iad do bheith á n-iomportáil chun iad d'úsáid chun baill éadaigh no cóir ghléasta phearsanta do dhéanamh no do mhaisiú agus gur ar leithligh o sna baill éadaigh no ón gcóir ghléasta san a bheid á n-iomportáil, ná
(j) ar húdaí ná ar mhúnlaí chun hataí do dhéanamh agus is gá, i gcóir na déantóireachta san, do bhlocú, do mhúnlú no do ghearradh agus 'na gcuirfear ina luighe ar na Coimisinéirí Ioncuim ina dtaobh gur cuid shubstainteach den déantóireacht an blocú, an múnlú no an gearradh, ná
(k) ar aon chompáirt de bhaill éadaigh no de chóir ghléasta phearsanta ná ar aon ghabhálas don chéanna is struic, suaitheantas no sighin, dar leis na Coimisinéirí Ioncuim, ná
(l) ar aon earra bheidh, dar leis na Coimisinéirí Ioncuim, déanta, ceaptha, agus beartuithe chun daoine dá húsáid i gcúrsaí a bhfostaíochta mar chosaint ar dhíobháil no ar ghalar, ná
(m) ar aon pheiribhic, toupet ná earra dá samhail.
(7) Pé uair is dóich leis an Aire Airgid, tar éis dó 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) San alt so agus sa Tríú Sceideal a ghabhann leis an Acht so foluíonn an abairt “cóir ghléasta” ciarsúirí póca agus foscadáin, ní fholuíonn an focal “buachaillí” ná an focal “cailíní” naoidheanáin, agus léireofar an focal “bríste” mar fhocal a chialluíonn earra amháin pe'ca “bríste” no “péire bríste” gairmtear di, agus léireofar é freisin mar fhocal fholuíonn treabhsar fada, treabhsar gairid, bríste glúnach, agus earraí eile den tsamhail sin.
Alt 25 den Acht Airgid, 1924, do leasú.
8.—I gcás consighneacht no beart le n-a mbaineann alt 25 den Acht Airgid, 1924 (Uimh. 27 de 1924), d'iomportáil an 15adh lá d'Abrán, 1937, no dá éis sin, agus dhá shaghas no níos mó d'earraí is ionchurtha fé dhiúité chustum do bheith ann agus na Coimisinéirí Ioncuim do bheith sásta go bhfuil an chonsighneacht no an beart san á hiomportáil mar bhronntanas do dhuine i Saorstát Éireann, isé méid iomlán na ndiúitéthe custum a bheidh inéilithe ar an gconsighneacht no ar an mbeart san, d'ainneoin éinní atá san alt san 25, ná pé méid acu so leanas is mó, sé sin le rá, suim dhá scilling agus reul no iomlán méideanna uile agus fé seach na ndiúitéthe custum is inéilithe ar na saghsanna fé seach d'earraí indiúité sa chonsighneacht no sa bheart san.
Deireadh leis an diúité ar chruithneachtain.
9.—Ní déanfar an diúité custum ar chruithneachtain, do forchuireadh le halt 19 den Acht Airgid, 1935 (Uimh. 28 de 1935), d'éileamh ná do ghearradh ar aon chruithneachtain a hiomportálfar isteach i Saorstát Éireann an 15adh lá d'Abrán, 1937, no dá éis sin.
An diúité ar thé d'atharú.
10.—(1) In ionad an diúité chustum a forchuirtear le halt 18 den Acht Airgid, 1935 (Uimh. 28 de 1935), éileofar, gearrfar agus íocfar diúité custum do réir dhá phingin an punt ar an té go léir a hiomportálfar isteach i Saorstát Éireann an 14adh lá de Mheitheamh, 1937, 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 mbeadh sa Dara Sceideal a ghabhann leis an Acht san, liost d'earraí do bhí, ar scáth ráta thosaíochta, le leigint isteach saor o dhiúité, agus fé is dá ndeintí té, go gcuirfear ina luighe ar na Coimisinéirí Ioncuim ina taobh ná dearnadh aon tsaghas measctha uirthi lasmuich de thír a tionnscnaimh, do chur sa liost san agus go ndéanfaí té d'fhágaint ar lár sa liost d'earraí, sa Dara Sceideal san, go gcuirtear cúig shéú den lán-ráta i mbaint leo mar ráta thosaíochta.
Achtanna Airgid áirithe do leasú.
11.—(1) Déanfar gach Acht a luaidhtear ag ceann Coda den Cheathrú Sceideal a ghabhann leis an Acht so do leasú mar leanas, sé sin le rá, déanfar gach alt, sceideal, no uimhir thagartha den Acht san no san Acht san a luaidhtear sa dara colún den Chuid sin den Cheathrú Sceideal san do leasú sa tslí luaidhtear sa tríú colún den Chuid sin den Cheathrú Sceideal san os coinne luadh an ailt, an sceidil, no na huimhreach tagartha san (do réir mar a bheidh) sa dara colún san.
(2) Gach leasú a luaidhtear amhlaidh mar adubhradh sa Cheathrú Sceideal a ghabhann leis an Acht so beidh éifeacht aige an 15adh lá d'Abrán, 1937, agus ón lá san amach.
(3) Na mion-innste luaidhtear sa cheathrú colún den Cheathrú Sceideal a ghabhann leis an Acht so is chun a chur in usacht na diúitéthe, dá ndeintear deifir fé seach leis na leasuithe uile agus fé seach a luaidhtear sa Cheathrú Sceideal san, d'aithint agus chuige sin amháin a cuirtear isteach sa Cheathrú Sceideal san iad, agus dá réir sin ní dhéanfaidh éinní atá sa cheathrú colún san deifir do léiriú an ailt seo ná an Cheathrú Sceidil sin ná ní oibreoidh chun réime ná éifeachta aon leasuithe luaidhtear sa Cheathrú Sceideal san do leathnú, do theorannú, no do rialú.
Deireadh le diúitéthe áirithe custum.
12.—(1) Na diúitéthe uile agus fé seach a luaidhtear sa tríú colún den Chúigiú Sceideal a ghabhann leis an Acht so agus a forchuirtear fé seach leis na hachtacháin a luaidhtear sa dara colún den Chúigiú Sceideal san ní héileofar ná ní gcarrfar iad ar aon earraí a hiomportálfar isteach i Saorstát Éireann an 15adh lá d'Abrán, 1937, no dá éis sin.
(2) Na mion-innste luaidhtear sa cheathrú colún den Chúigiú Sceideal a ghabhann leis an Acht so is chun a chur in usacht na diúitéthe uile agus fé seach, a luaidhtear sa tríú colún den Chúigiú Sceideal san, d'aithint agus chuige sin amháin a cuirtear isteach sa Chúigiú Sceideal san iad, agus dá réir sin ní dhéanfaidh éinní atá sa cheathrú colún san deifir do léiriú an ailt seo ná do léiriú an dara colúin ná an tríú colúin den Chúigiú Sceideal san ná ní dhéanfaidh oibriú an ailt sin ná na gcolún san do theorannú ná do rialú.
Cuid de tháille cheadúnais fén Acht Stroighne, 1933, d'aisíoc.
13.—Pé uair a bheidh an méid stroighne a hiomportálfar fé cheadúnas iomportála do deonadh fé Chuid V den Acht Stroighne, 1933 (Uimh. 17 de 1933), níos lugha ná an méid stroighne a húdaruítear leis an gceadúnas san d'iomportáil, aisíocfaidh an tAire Tionnscail agus Tráchtála leis an gceadúnaí fén gceadúnas san an méid sin den táille do híocadh do réir ailt 36 den Acht san alos an cheadúnais sin a bheidh cothromúil leis an deifríocht a bheidh idir an méid stroighne do hiomportáladh fén gceadúnas san agus an méid stroighne a húdaruítear leis an gceadúnas san d'iomportáil.
Deimhnithe tionnscnaimh do thabhairt i láthair i ndúbláid.
14.—Pé uair a dhéanfaidh oifigeach custum, fé alt 65 den Customs Consolidation Act, 1876, mar a leasuítear san le halt 4 den Acht Airgid (Forálacha Ilghnéitheacha), 1935 (Uimh. 7 de 1935), no fé alt 1 den Revenue Act, 1909, mar a leasuítear san amhlaidh, a chur mar cheangal ar iomportálaí aon earraí no ar a ghníomhaire deimhniú do thabhairt i láthair á thaisbeáint cár tionnscnadh na hearraí sin, féadfaidh an t-oifigeach san a chur mar cheangal ar an iomportálaí sin no ar a ghníomhaire an deimhniú san do thabhairt i láthair i ndúbláid agus, más i dtír 'na mbeidh có-aontú trádála idir í féin agus Saorstát Éireann i bhfeidhm do tionnscnadh na hearraí sin mar a luaidhtear sa deimhniú san, féadfaidh an t-oifigeach san dúbláid amháin den deimhniú san do chur ar an slí oiriúnach go dtí ionadaí diplomáideach no oifigeach consulta no eile do rialtas na tíre sin.
CUID III.
Ilghneitheach agus Generalta.
Ráta an diúité stampa ar bhainc scair-shealbhacha do laigheadú.
15.—An diúité stampa forchuirtear le halt 49 den Acht Airgid, 1932 (Uimh. 20 de 1932), ar gach banc is banc scair-shealbhach de thurus na huaire do réir bhrí an Achta Airgid Reatha, 1927 (Uimh. 32 de 1927), éileofar agus íocfar é in aghaidh na leath bhliana dar tosach an 1adh lá d'Abrán, 1937, agus in aghaidh gach leath-bhliana ina dhiaidh sin do réir a dó go leith per cent. per annum ar an méid nótaí bainc có-dhlúite luaidhtear i bhfo-alt (1) den alt san 49 in ionad an ráta de thrí per cent. per annum a luaidhtear sa bhfo-alt san.
Alt 33 den Acht Airgid, 1935, do leasú.
16.—Déanfar agus deintear leis seo alt 33 den Acht Airgid, 1935 (Uimh. 28 de 1935), do leasú mar leanas, sé sin le rá:—
(a) tré sna focail “no mara ndeinidh no go dtí go ndéanfaidh na Coimisinéirí Ioncuim (agus iad ag gníomhú mar adubhradh) toiliú i scríbhinn do thabhairt don bhancaer sin ag toiliú leis an íocaíocht san go dtí go ndéanfar amach agus go nglanfar an diúité sin” do chur i ndeireadh fo-ailt (1) de, agus
(b) tré sna focail “no toiliú” do chur i bhfo-alt (4) den alt san díreach i ndiaidh an fhocail “deimhniú”.
Cúiteamh d'íoc fé sna hAchtanna um Dhíobháil do Mhaoin (Cúiteamh), 1923 go 1933.
17.—In ainneoin éinní contrárdha dhó san atá sna hAchtanna um Dhíobháil do Mhaoin (Cúiteamh), 1923 go 1933, féadfaidh an tAire Airgid, más ceart san dar leis, íoc a dhéanamh in airgead, amach as airgead a sholáthróidh an tOireachtas, in aon chúiteamh no suim eile ceangailtear air no a húdaruítear dó leis na hAchtanna san d'íoc tré urrúis do thabhairt amach a bunuíodh fé alt 13 den Acht um Dhíobháil do Mhaoin (Cúiteamh), 1923 (Uimh. 15 de 1923), no fén alt san mar a cuirtear i mbaint é tré achtachán ina dhiaidh sin.
Airgead d'aistriú ón Ród-Chiste go dtí an Stát-Chiste.
18.—D'fhonn airgead do sholáthar chun íoctha muirear a thuitfidh ar an bPrímh-Chiste i dtaobh scéimeanna chun fostaíocht do sholáthar agus chun fóirithint ar ghátar, déanfar suim chéad míle punt d'aistriú ón Ród-Chiste go dtí an Stát-Chiste agus d'íoc as an Ród-Chiste leis an Stát-Chiste pé tráth no tráthanna, sa bhliain airgeadais dar críoch an 31adh lá de Mhárta, 1938, agus i pé slí ordóidh an tAire Airgid.
Bainc áirithe do bhainistí stoc Rialtais.
19.—Go dtí go bhforálfaidh an tOireachtas a mhalairt, bainfidh na reachtanna agus na horduithe agus na rialacháin reachtúla uile agus fé seach, i dtaobh Banc na hÉireann do bhainistí stoc agus cistí agus urrús puiblí Ríochta Aontuithe na Breataine Móire agus na hÉireann a bhí ann le déanaí, a bhí i bhfeidhm díreach roimh Shaorstát Éireann do bhunú, bainfid agus tuigfear iad do bhaint riamh, gus na hatharuithe is gá, le Banc na hÉireann agus le Banc Náisiúnta na Cathrach, Teoranta, fé seach do bhainistí stoc agus cistí agus urrús puiblí (seachas Bannaí Talmhan) de chuid Rialtais Shaorstáit Éireann.
Dearbhú bheidh le déanamh sara bhfuighfear suimeanna áirithe fé Achtanna Leithreasa.
20.—(1) San alt so cialluíonn an abairt “Acht Leithreasa ina dhiaidh seo” Acht a rithfear tráth ar bith tar éis an Achta so do rith agus tré n-a ndéanfar soláthair do deonadh i siosón airithe den Oireachtas do chur i leithreas.
(2) Ní bhfuighidh duine ar bith aon chuid de dheontas a deonfar do réir Achta Leithreasa ina dhiaidh seo i gcóir seirbhísí neamh-fheidhmiúla go dtí go ndéanfaidh pé dearbhú a hordófar o am go ham le barántas ón Aire Airgid do shighniú i bhfianaise duine de sna daoine a hordófar sa bharántas san.
(3) Pé uair a déanfar aon íocaíocht, den tsórt a luaidhtear sa bhfo-alt deiridh sin roimhe seo den alt so, níos minicí ná uair sa ráithe, féadfaidh an tAire Airgid, in ainneoin éinní atá sa bhfo-alt san, a cheadú gan ach aon dearbhú amháin den tsórt a luaidhtear sa bhfo-alt san do thabhairt i láthair in aghaidh gach ráithe.
(4) Gach duine dhéanfaidh dearbhú chun críche an ailt seo agus a fhios aige neamh-fhírinne do bheith in aon phonc táchtach de beidh sé ciontach i gcionta fén alt so agus ar a chiontú ann ar an slí achmair dlighfear fíneáil ná raghaidh thar triocha punt do chur air.
Cúram agus bainistí cánacha agus diúitéthe.
21.—Cuirtear fé chúram agus fé bhainistí na gCoimisinéirí Ioncuim leis seo na cánacha agus na diúitéthe uile forchuirtear leis an Acht so.
Gearr-theideal, léiriú, agus tosach feidhme.
22.—(1) Féadfar an tAcht Airgid, 1937, 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, ach amháin sa mhéid go bhforáltar a mhalairt go soiléir inti, do theacht i bhfeidhm an 6adh lá d'Abrán, 1937, agus beidh éifeacht aici an lá san agus ón lá san amach.
CEAD SCEIDEAL.
Diuitethe Airithe Custum.
Uimh. Thag. | An saghas carra is ionchurtha fé dhiúité | Ráta an diúité | Forálacha speisialta |
1 | (a) Adhastair mhuiníl le haghaidh ainmhithe, a hiomportálfar ina mór-choda, agus a bheidh déanta go hiomlán no de mhórán, agus a bheidh déanta ar fad no nach mór ar fad d'abhar fhighte, no de théadra, no d'abhar fhighte agus de théadra; | 40% | -- |
(b) earraí is compáirteanna d'adhastair mhuiníl le haghaidh ainmhithe agus a hiomportálfar ina mór-choda agus a bheidh déanta ar fad no nach mór ar fad d'abhar fhighte no de théadra no d'abhar fhighte agus de théadra. | |||
2 | Boscaí agus cásaí ná beidh déanta ar fad no nach mór ar fad de mhiotal agus a hiomportálfar folamh agus is dóich leis na Coimisinéirí Ioncuim do bheith de shaghas atá oiriúnach agus a húsáidtear de ghnáth chun fáinní, bioráin, dealga, buinn. uaireadóirí, cluig, ceangail chufa, bocóidí agus carraí seodóireachta i gcoitinne do thaisbcáint no do dhíol. | 50% | Ní déanfar an diúité forchuirtear le hAlt 1 den Acht Airgid (Diúitéthe Custum) (Uimh. 4), 1932 (Uimh. 34 de 1932), agus a luaidhtear ag Uimh. Thag. 16 sa Chéad Sceideal a ghabhann leis an Acht san d'éileamh ná do ghearradh ar aon carra is ionchurtha fén diúité luaidhtear ag an uimhir thagartha so. |
Baineann an fhoráil cheadúnúcháin leis an diúité luaidhtear ag an uimhir thagartha so. | |||
3 | Snáth abhrais de chadás, de líon no de chnáib a bheidh ina cheirtlín le linn a iomportála. | Scilling agus reul an punt. | Baineann an fhoráil cheadúnúcháin leis an diúité luaidhtear ag an uimhir thagartha so. |
4 | Earraí d'aon tsaghas acu so leanas is dóich leis na Coimisinéirí Ioncuim do bheith ceaptha agus beartuithe chun iad do chaitheamh istigh i mbróig no i mbróig | 40% | Baineann an fhoráil cheadúnúcháin leis an diúité luaidhtear ag an uimhir thagartha so. |
ísil chun ainimh no éagcrutha coise do shuaimhniú no do cheartú, sé sin le rá:— | |||
(a) buinn, | |||
(b) tacaí, | |||
(c) peadanna leagha cos. | |||
5 | Stocaí, gearra-stocaí agus bandaí leaistic is dóich leis na Coimisinéirí Ioncuim do bheith de shaghas a húsáidtear chun éalaingí no éislinní cuirp do mhaolú no do leigheas. | 40% | Baineann an fhoráil cheadúnúcháin leis an diúité luaidhtear ag an uimhir thagartha so. |
6 | (a) Adhmad a hiomportálfar sa phíosa agus ar a mbeidh athchroiceann adhmaid curtha dar leis na Coimisinéirí Ioncuim; | 50% | Baineann an fhoráil cheadúnúcháin leis an diúité luaidhtear ag an uimhir thagartha so. |
(b) Athchroicne adhmaid is dóich leis na Coimisinéirí Ioncuim do cuireadh fé cheann amháin no níos mó de phróisisí gearrtha, ullamhuithe agus déantóireachta. | |||
7 | Tuaslagán greamuitheach gur húsáideadh cúitsiúc chun é d'ullamhú no ina mbeidh cúitsiúc. | 50% | Baineann an fhoráil cheadúnúcháin leis an diúité luaidhtear ag an uimhir thagartha so. |
8 | (a) Cláir silte bheidh déanta i bpáirt no go hiomlán d'asbeist agus a bheidh oiriúnach chun iad d'úsáid ar dhóirtil tighe no maidir leo; | Trí scillinge an céadmeáchaint. | Baineann an fhoráil cheadúnúcháin leis an diúité luaidhtear ag an uimhir thagartha so. |
(b) earraí bheidh déanta i bpáirt no go hiomlán d'asbeist agus a bheidh oiriúnach chun iad d'úsáid i bhfoirgneoireacht no i ndréineáil. | |||
9 | (a) Méadair aon-tsrutha (chun tomhaltacht leictreachais do chomhaireamh in uat-uaire) ná tógfaidh níos mó ná céad ampeir de shruth agus is dóich leis na Coimisinéirí Ioncuim do bheith cóghabhtha ar fad no de mhórán; (b) earraí is dóich leis na Coimisinéirí Incuim do bheith ceaptha, déanta agus oiriúnach chun iad d'úsáid mar chompáirteanna de sna méadair a luaidhtear sa mhír sin roimhe seo. | (a) Ar mhéadair— pé ráta acu so leanas gur as do gheobhfar i ngach cás fé leith an méid diúité is mó, sé sin le rá:— 50% no deich scillinge an méadar; | Baineann an fhoráil cheadúnúcháin leis an diúité luaidhtear ag an uimhir thagartha so. |
(b) Ar chompáirteanna —50%. | |||
10 | Gabhadáin uisce nach lugha ná galún agus nach mó ná ocht ngalún fichead a luchtmhaireacht agus is dóich leis na Coimisinéirí Ioncuim do bheith ceaptha, déanta agus beartuithe chun iad d'úsáid i gcóraisí cúrsaíochta uisce te agus chun iad do théidheamh le heilimint leictriciúil inmheánach agus leis sin amháin agus is dóich leis na Coimisinéirí Ioncuim do bheith có-ghabhtha ar fad no de mhórán. | 50% | Baineann an fhoráil cheadúnúcháin leis an diúité luaidhtear ag an uimhir thagartha so. |
11 | (a) Fearas cócaireachta chun úsáide tighe a téidhtear le leictreachas agus leis sin amháin agus gurb é bheidh ann ná oigheann agus ceann ar a laighead agus ceithre cinn ar a mhéid d'fháinní cócaireachta no bheidh ceaptha agus déanta chun san do bheith ann; | 25% | Baineann an fhoráil cheadúnúcháin leis an diúité luaidhtear ag an uimhir thagartha so. |
(b) earraí (seachas eilimintí téidhimh leictriciúla a hiomportálfar ar leighligh) is dóich leis na Coimisinéirí Ioncuim do bheith ceaptha, | |||
déanta agus oiriúnach chun iad d'úsáid mar chompáirteanna d'aon fhearas chócaireachta den tsaghas a luaidhtear sa mhír sin roimhe seo. | |||
12 | Abhar is dóich leis na Coimisinéirí Ioncuim do rinneadh ar mheaisín fighe no leis agus a hiomportálfar ina ghréasán agus nach ionchurtha fé dhiúité ar shlí eile. | 100% | Baineann an fhoráil cheadúnúcháin leis an diúité luaidhtear ag an uimhir thagartha so. |
13 | (a) Earraí (pe'ca déanta go hiomlán no go leathrannach dóibh) a bheidh déanta ar fad no nach mór ar fad d'abhar fhighte agus is dóich leis na Coimisinéirí Ioncuim do bheith oiriúnach chun úsáide pearsanta no chun úsáide tighis no tighe agus is dóich leis na Coimisinéirí Ioncuim nach baill éadaigh ná cóir ghléasta phearsanta agus nach ionchurtha fé dhiúité ar shlí eile; (b) tarpóil; (c) earraí (pe'ca déanta go hiomlán no go leathrannach dóibh) d'aon tsaghas acu so leanas a bheidh déanta ar fad no nach mór ar fad de chadás, de línéadach, no d'abhar mheasctha, agus compáirteanna (déanta ar fad no nach mór ar fad d'abhar fhighte) d'aon earraí den tsórt san, sé sin le rá:— (i) braitlíní talmhan, (ii) clúdaigh puible, (iii) cnapsacanna, (iv) lón-mhálaí, (v) málaí codlata, (vi) clúdaigh ámóige; | 40% | Earra ar bith is ionchurtha fén diúité luaidhtear ag an uimhir thagartha so agus a hiomportálfar 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 gur i Saorstát Éireann do rinneadh an earra san agus gur chuige amháin a heasportáladh as Saorstát Éireann í chun aon ní no nithe acu so do dhéanamh uirthi, eadhon, í dhéanamh díonach, í thuaradh, í dhathú, í phéinteáil, í chlóbhualadh no í chríochnú agus nár cuireadh í fé aon phróiseas eile déantóireachta faid a bhí sí lasmuich de Shaorstát Éireann amhlaidh. Baineann an fhoráil cheadúnúcháin leis an diúité luaidhtear ag an uimhir thagartha so. |
(d) málaí agus sacanna (pe'ca déanta go hiomlán no go leathrannach dóibh) a bheidh déanta ar fad no nach mór ar fad de chadás fhighte, de línéadach, no d'abhar mheasctha agus a hiomportálfar folamh, agus fós compáirteanna (déanta ar fad no nach mór ar fad d'abhar fhighte) d'aon mhálaí no sacanna den tsórt san. | |||
14 | Earraí d'aon tsaghas acu so leanas is dóich leis na Coimisinéirí Ioncuim do bheith déanta ar fad no nach mór ar fad d'ailimíne no de chóimmiotal gur ailimíne is príomh-tháthchuid dó no d'ailimíne agus d'aon chóimmiotal den tsórt san le chéile, sé sin le rá:— | 50% | Baineann an fhoráil cheadúnúcháin leis an diúité luaidhtear ag an uimhir thagartha so. |
(a) áruistí tighis no tighe cuasacha; | |||
(b) soithigh agus árthaighe nach mó a luchtmhaireacht ná sé ghalún agus is dóich leis na Coimisinéirí Ioncuim do bheith ceaptha, déanta agus oiriúnach chun iad d'úsáid in uachtarlanna no i ndéirithe; | |||
(c) úirlisí sceana dóireachta; | |||
(d) bioráin chniotála; | |||
(e) claibíní do bhuidéil agus do sheáranna. | |||
15 | (a) Earraí d'aon tsaghas acu so leanas is dóich leis na Coimisinéirí Ioncuim do bheith có-ghabhtha go hiomlán no de mhórán agus a bheidh déanta, no go mbeidh a gcreatlach déanta, ar fad no nach mór ar fad de chruaidh no d'iarann no de chruaidh agus d'iarann le chéile (agus an chruaidh no an t-iarann san i bhfuirm leatháin, stéill, no fonnsa nach mó ná an t-ochtú cuid d'orlach ar tiughas no i bhfuirm feadáin no go leathrannach i bhfuirm agus go leathrannach i bhfuirm no i bhfuirmeacha eile acu san), sé sin le rá:— (i) búird (ar a n-áirmhítear búird d'ionstruimidí leighis agus búird do chóracha leighis), cathaoireacha, stóil, suidheacháin, tuilg, cupaird, trucailíní bídh, locaird agus scáileáin íoscaidh no scáileáin leapan, (ii) racaí agus seilpreadh de shaghas is dóich leis na Coimisinéirí Ioncuim do bheith ceaptha, déanta agus oiriúnach chun úsáide tráchtála no oifige no leabharlainne, agus gabhadáin chun a n-úsáidthe i dteanta na racaí no an tseilpridh sin, (iii) comhad-chaibinéidí, comhad-bhoscaí, agus comhad tráidirí is dóich leis na Coimisinéirí Ioncuim do bheith ceaptha, déanta agus oiriúnach chun úsáide tráchtála no oifige, | 50% | Ní déanfar an diúité luaidhtear ag an uimhir thagartha so d'éileamh ná do ghearradh ar aon earra go mbeidh an taobh amuich dhi clúduithe ar fad no nach mór ar fad le sionne ná ar aon earra is ionchurtha, (a) fén diúité forchuirtear le hAlt 4 den Acht Airgid, 1933 (Uimh. 15 de 1933), agus a luaidhtear ag Uimh. Thag. 12 i gCuid I den Chéad Sceideal a ghabhann leis an Acht san, no (b) fén diúité forchuirtear le hAlt 8 den Acht Airgid 1934 (Uimh. 31 de 1934), agus a luaidhtear ag Uimh. Thag. 8 sa Chéad Sceideal a ghabhann leis an Acht san, no (c) fé aon diúité is inéilithe de thurus na huaire de bhuadh orduithe reachtúla (do rinneadh roimh an Acht so do rith) ar áruistí cuasacha gloineach-mhaithnithe. Baineann an fhoráil cheadúnúcháin leis an diúité luaidhtear ag an uimhir thagartha so. |
(iv) seastáin taisbeántais tráchtála, | |||
(v) coimeádáin do chairteacha corp-theodhachta, frámaí do sna coimeádáin sin, leabachliabháin mháinliaghachta, frámaí siúil máinliaghachta, tacaí coise, tacaí droma, sínteáin rothacha ospidéil, agus cróchair rothacha; | |||
(b) earraí is dóich leis na Coimisinéirí Ioncuim do bheith déanta ar fad no nach mór ar fad de chruaidh no d'iarann no de chruaidh agus d'iarann le chéile (agus an chruaidh no an t-iarann san i bhfuirm leatháin, stéill no fonnsa nach mó ná an t-ochtú cuid d'orlach ar tiughas no i bhfuirm feadáin no go leathrannach i bhfuirm agus go leathrannach i bhfuirm no i bhfuirmeacha eile acu san), agus do bheith ceaptha, déanta, agus oiriúnach go príomhdha chun iad d'úsáid mar chompáirt d'aon earra dá luaidhtear sa mhír sin roimhe seo mar earra is ionchurtha fé dhiúité. | |||
16 | Stuic do shuidheacháin agus do chrinlíní bheidh déanta ar fad no nach mór ar fad d'iarann no de chruaidh no d'iarann agus de chruaidh le chéile. | 40% | Baineann an fhoráil cheadúnúcháin leis an diúité luaidhtear ag an uimhir thagartha so. |
17 | Cóistí do bhréagáin agus compáirteanna (seachas rothaí) de sna cóistí sin. | 50% | Ní déanfar an diúité forchuirtear le hAlt 7 den Acht Airgid, 1936 (Uimh. 31 de 1936), agus a luaidhtear ag Uimh. Thag. 30 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. |
Baineann an fhoráil cheadúnúcháin leis an diúité luaidhtear ag an uimhir thagartha so. | |||
18 | (a) Málaí is dóich leis na Coimisinéirí Ioncuim do bheith ceaptha, déanta, agus oiriúnach chun cleatha golf d'iompar; (b) compáirteanna de sna málai luaidhtear sa mhír sin (a) roimhe seo. | 40% | Ní déanfar an diúité forchuirtear le hAlt 11 den Acht Airgid, 1932 (Uimh. 20 de 1932), agus a luaidhtear ag uimhir thagartha 35 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. |
Baineann an fhoráil cheadúnúcháin leis an diúité luaidhtear ag an uimhir thagartha so. | |||
19 | Páipéar ná beidh einní ná aon phátrún clóbhuailte air agus a bheidh, agus é leathnuithe go hiomlán, de mheáchaint is có-ionann le meáchaint is mó ná dhá phunt déag gan bheith níos mó ná céad agus triocha punt an réam de cheithre chéad agus ochtó leathán coróinn dhúbhalta triocha orlach ar fhaid agus fiche orlach ar leithead, ach gan aon pháipéar d'áireamh is dóich leis na Coimisinéirí Ioncuim is páipéar d'aon tsaghas acu so leanas, sé sin le rá:— | 50% | Ní déanfar an diúité luaidhtear ag an uimhir thagartha so d'éileamh ná do ghearradh ar aon earra bheidh déanta de pháipéar is ionchurtha fén diúité sin ná ar aon pháipéar a bheidh, le linn é d'iomportáil, á úsáid mar abhar pacála no fillteála d'earra eile, ná ar aon earra is ionchurtha fén diúité forchuirtear le, hAlt 7 den Acht Airgid, 1936 (Uimh. 31 de 1936), agus a luaidhtear ag Uimh. Thag. 34 sa Chéad Sceideal a ghabhann leis an Acht san. |
(a) pár bréige (agus páipéar páruithe d'áireamh), (b) páipéar gréis-dhíonach, (c) páipéar do cuireadh fé phróiseas uisce-dhíonta le híle, céir, tarra, no pic, (d) páipéar do cótáladh no do cuireadh fé phróiseas i slí gur tugadh éadan dó cosúil le miotal, | An diúité luaidhtear ag an uimhir thagartha so is diúité é i dteanta agus ní diúité é in ionad an diúité forchuirtear le hAlt 11 den Acht Airgid, 1935 (Uimh. 28 de 1935), agus a luaidhtear ag Uimh. Thag. 15 sa Dara Sceideal a ghabhann leis an Acht san. | ||
(e) páipéar fillteála tréimhdhearcach ceallulóis, (f) páipéar tréimhdhearcach gloinithe, | Baineann an fhoráil cheadúnúcháin leis an diúité luaidhtear ag an uimhir thagartha so. | ||
(g) páipéar den tsaghas ar a dtugtar de ghnáth páipéar nuachtáin, | |||
(h) páipéar do cótáladh i slí gur tugadh éadan dó cosúil le leathar, | |||
(i) páipéar motháluithe atá beartuithe chun é d'úsáid chun seiceanna, grianghrafanna, pátrúin, no tarraiceoireachtaí do phriontáil, | |||
(j) cló-pháipéar cótálta den tsaghas ar a dtugtar de ghnáth páipéar lonnardha, | |||
(k) páipéar lonnardha bréige, | |||
(l) páipéar fé bhioth, | |||
(m) páipéar de shaghas is oiriúnach chun fallaí no síleála do mhaisiú, | |||
(n) páipéar go bhfuil aon abhar fighte ionchorpruithe ann go buan no greamuithe dhe go buan. | |||
20 | Rollaí ceoil agus earraí eile dá samhail atá ceaptha agus déanta chun ceol do sheinnt le pianola no le hoirnéis eile dá shamhail. | 33½% | Bainfidh forálacha Ailt 8 den Finance Act, 1919, leis an diúité luaidhtear ag an uimhir thagartha so ach an abairt “Saorstát Éireann” do chur in ionad na habairte “Great Britain and Ireland” agus fé is dá ndeintí earrai is ionchurtha fén diúité sin do luadh 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. |
Baineann an fhoráil cheadúnúcháin leis an diúité luaidhtear ag an uimhir thagartha so. | |||
21 | Plátaí gramafóin agus earraí eile dá samhail a bheidh ceaptha agus déanta chun fuaim d'ath-thabhairt amach le gramafón no le hoirnéis eile dá shamhail, ach gan áireamh do dhéanamh ar scannán chinematografach a bheidh ceaptha agus déanta chun fuaim d'ath-thabhairt amach i dteanta le pictiúirí no éifeachtaí eile radhairc do thaisbeáint le cinematograf no le fearas eile dá shamhail. | Naoi bpingne an earra. | Baineann an fhoráil cheadúnúcháin leis an diúité luaidhtear ag an uimhir thagartha so. |
22 | Frámaí miotail cainéaluithe nach lugha a dtimpeall lasmuich ná caoga orlach agus is dóich leis na Coimisinéirí Ioncuim do bheith oiriúnach chun iad d'úsáid mar fhrámaí do scátháin agus ná beidh scáthán ionta le linn iad d'iomportáil. | 40% | Baineann an fhoráil cheadúnúcháin leis an diúité luaidhtear ag an uimhir thagartha so. |
23 | (a) Feadánra no píopra hóis so-lúbtha bheidh clúduithe no ceangailte le sreang mhiotail, ach gan aon fheadánra ná píopra den tsórt san a bheidh déanta ar fad no nach mór ar fad de chúitsiúc d'áireamh; | 50% | Baineann an fhoráil cheadúnúcháin leis an diúité luaidhtear ag an uimhir thagartha so. |
(b) feadánra no píopra hóis a bheidh déanta de chúitsiúc agus de chanfás le chéile agus go mbeidh a tholl líneálta no feistithe le sreang mhiotail chaisimíneach. | |||
24 | Abhar ullamhuithe is dóich leis na Coimisinéirí Ioncuim do bheith ceaptha agus oiriúnach chun é d'úsáid chun teinte d'adhaint. | 331/3% | -- |
25 | Aon earra acu so leanas a bheidh déanta de ghruaig no ina mbeidh gruaig agus is dóich leis na Coimisinéirí Ioncuim do bheith, le linn a hiomportála, déanta go hiomlán no de mhórán, sé sin le rá, peiribhicí, bréagfholta, toupets, bréagchneasa, duail, chignons, trilseáin, cuacha, ulchanna, croimbéil, agus carraí eile dá samhail, ach gan aon earra den tsórt san d'áireamh go gcuirfear ina luighe ar na Coimisinéirí Ioncuim ina taobh gan í bheith á hiomportáil ach chun úsáide amharclainne no chun bheith ina cuid de shamhail-chulaith. | 30% | Baineann an fhoráil cheadúnúcháin leis an diúité luaidhtear ag an uimhir thagartha so. |
26 | (a) Uaireadóirí agus oibreacha uaireadóra is dóich leis na Coimisinéirí Ioncuim do bheith có-ghabhtha go hiomlán no de mhórán; (b) compáirteanna d'uaireadóirí, ach gan aon carra d'áireamh is ionchurtha fé dhiúité mar cheann d'oibreacha uaireadóra fén mír sin (a) roimhe seo. | Ar uaireadóirí agus ar oibreacha uaireadóra —pé ráta acu so leanas gur as do gheobhfar i ngach cás fé leith an méid diúité is mó, sé sin le rá:—331/3% no cúig scillinge an earra; ar chompáirteanna is ionchurtha fé dhiúité fé mhír (b) sa dara colún— 331/3% | Bainfidh forálacha Ailt 8 den Finance Act, 1919, leis an diúité luaidhtear ag an uimhir thagartha so ach an abairt “Saorstat Éireann” do chur in ionad na habairte “Great Britain and Ireland” agus fé is dá ndeintí earraí is ionchurtha fén diúité sin do luadh 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. Baineann an fhoráil cheadúnúcháin leis an diúité luaidhtear ag an uimhir thagartha so sa mhéid go bhfuil sé inéilithe ar chompáirteanna is ionchurtha fé dhiúité fé mhír (b) sa dara colún. |
27 | Píopaí gloinithe bheidh déanta ar fad no nach mór ar fad de chré no de chriadha, agus cuingí gloinithe (do phíopaí de shaghas ar bith) a bheidh déanta ar fad no nach mór ar fad de chré no de chriadha. | Scilling agus reul an céadmeáchaint. | Baineann an fhoráil cheadúnúcháin leis an diúité luaidhtear ag an uimhir thagartha so. |
28 | (a) Paisteanna greamuitheacha; (b) púdair chun paisteanna greamuitheacha d'ullamhú. | 37½% | Bainfidh forálacha Ailt 8 den Finance Act, 1919, leis an diúité luaidhtear ag an uimhir thagartha so ach an abairt “Saorstát Éireann” do chur in ionad na habairte “Great Britain and Ireland” agus fé is dá ndeintí na hearraí is ionchurtha fén diúité sin do luadh 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. |
Baineann an fhoráil cheadúnúcháin leis an diúité luaidhtear ag an uimhir thagartha so. | |||
29 | (a) Raicéidí is dóich leis na Coimisinéirí Ioncuim do bheith ceaptha, déanta agus oiriúnach chun iad d'úsáid chun tennis, tennis faithche, badminton, raicéidí, no cluichí eile dá samhail d'imirt no chun aon chluiche no cluichí acu san d'imirt; (b) frámaí agus lúbáin chun úsáide i ndéanamh aon raicéidí den tsaghas a luaidhtear sa mhír sin (a) roimhe seo; (c) compáirteanna (bheidh déanta ar fad no nach mór ar fad d'adhmad agus a bheidh déanta i bpáirt no go hiomlán agus ná luaidhtear sa mhír sin (b) roimhe seo) d'aon raicéidí den tsaghas a luaidhtear sa mhír sin (a) roimhe seo. | (a) Ar raicéidí, frámaí, agus lúbáin —75% agus deich scillinge an earra;
(b) ar chompáirteanna is ionchurtha fé dhiúité fé mhír (c) sa dara colún—75% | Ní déanfar an diúité forchuirtear le hAlt 11 den Acht Airgid, 1932 (Uimh. 20 de 1932), agus a luaidhtear ag Uimh. Thag. 35 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. An diúité luaidhtear ag an uimhir thagartha so is diúité é in ionad an diúité forchuirtear le hAlt S den Acht Airgid, 1934 (Uimh. 31 de 1934), agus a luaidhtear ag Uimh. Thag. 15 sa Chéad Sceideal a ghabhann leis an Acht san, ach san sa mhéid sin amháin go bhfuil an diúité sin inéilithe alos carraí luaidhtear i mír (a) sa dara colún den Uimh. Thag. san 15. |
Baineann an fhoráil cheadúnúcháin leis an diúité luaidhtear ag an uimhir thagartha so. | |||
30 | Earraí is dóich leis na Coimisinéirí Ioncuim is rópa, téad, no sreangán agus do bheith déanta de chadás, de líon, de chnáib, de ráimí, d'iút, de chaighear, no d'aon abhar den tsórt san no d'aon dá abhar no níos mó acu san le chéile, ach gan sreangán ceangaltóra d'áireamh, ná fós aon earra is dóich leis na Coimisinéirí Ioncuim do rinneadh ar mheaisín fighe no leis agus do bheith oiriúnach chun í d'úsáid chun iallacha do dhéanamh, ná fós aon earra is cuid d'earra eile le linn í d'iomportáil. | 40% | An diúité luaidhtear ag an uimhir thagartha so is diúité é in ionad an diúité forchuirtear le hAlt 8 den Acht Airgid 1934 (Uimh. 31 de 1934), agus a luaidhtear ag Uimh. Thag. 36 sa Chéad Sceideal a ghabhann leis an Acht san. Baineann an fhoráil cheadúnúcháin leis an diúité luaidhtear ag an uimhir thagartha so. |
31 | Fíon-chaora a hiomportálfar aon 1adh lá de Mheán Fhómhair no dá éis sin agus an chéad 24adh lá de Dheireadh Fómhair ina dhiaidh sin no roimh an lá san, agus is dóich leis na Coimisinéirí Ioncuim is fíon-chaora tighe ghloine. | Cúig pingne an punt. | An diúité luaidhtear ag an uimhir thagartha so is diúité é i dteanta gach diúité eile is inéilithe ar an earra. Pé uair is dóich leis an Aire Airgid, tar éis dó 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 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. |
DARA SCEIDEAL.
Siuicre, Molas, Glucos, Sacairin—Ratai Diuitethe, Ais-Tarraici agus Liuntaisi.
Cuid I.—Diuitethe.
Diuitethe Mail | ||||||||||
Earraí | Diuitethe Custum | Siúicre agus molás a bheidh déanta ar fad as Biatas do fásadh i Saorstát Éireann | Gach Earra eile | |||||||
s. | d. | s. | d. | s. | d. | |||||
Siúicre thaisbeánann pólarú is mó ná ocht ngráid nóchad ar n-a thástáil leis an bpólariscóip ... | an cmt. | 16 | 4 | 1 | 2 | 16 | 4 | |||
Siúicre de phólarú nách mó ná sé gráid sheachtód ... ... | ,, | 7 | 10 | 0 | 6½ | 7 | 10 | |||
Siúicre, de ghrád phólaruithe:— | ||||||||||
Is mó ná | 76 | agus nach mó ná | 77 | an cmt. | 8 | 1.2 | 0 | 6.9 | 8 | 1.2 |
,, | 77 | ,, | 78 | ,, | 8 | 4.3 | 0 | 7.1 | 8 | 4.3 |
,, | 78 | ,, | 79 | ,, | 8 | 7.4 | 0 | 7.3 | 8 | 7.4 |
,, | 79 | ,, | 80 | ,, | 8 | 10.6 | 0 | 7.6 | 8 | 10.6 |
,, | 80 | ,, | 81 | ,, | 9 | 1.7 | 0 | 7.8 | 9 | 1.7 |
,, | 81 | ,, | 82 | ,, | 9 | 4.8 | 0 | 8.0 | 9 | 4.8 |
,, | 82 | ,, | 83 | ,, | 9 | 8.0 | 0 | 8.2 | 9 | 8.0 |
,, | 83 | ,, | 84 | ,, | 9 | 11.5 | 0 | 8.5 | 9 | 11.5 |
,, | 84 | ,, | 85 | ,, | 10 | 3.0 | 0 | 8.7 | 10 | 3.0 |
,, | 85 | ,, | 86 | ,, | 10 | 6.6 | 0 | 9.0 | 10 | 6.6 |
,, | 86 | ,, | 87 | ,, | 10 | 10.1 | 0 | 9.2 | 10 | 10.1 |
,, | 87 | ,, | 88 | ,, | 11 | 2.0 | 0 | 9.5 | 11 | 2.0 |
,, | 88 | ,, | 89 | ,, | 11 | 5.9 | 0 | 9.8 | 11 | 5.9 |
,, | 89 | ,, | 90 | ,, | 11 | 10.6 | 0 | 10.1 | 11 | 10.6 |
,, | 90 | ,, | 91 | ,, | 12 | 3.3 | 0 | 10.5 | 12 | 3.3 |
,, | 91 | ,, | 92 | ,, | 12 | 8.0 | 0 | 10.8 | 12 | 8.0 |
,, | 92 | ,, | 93 | ,, | 13 | 0.8 | 0 | 11.2 | 13 | 0.8 |
,, | 93 | ,, | 94 | ,, | 13 | 5.5 | 0 | 11.5 | 13 | 5.5 |
,, | 94 | ,, | 95 | ,, | 13 | 10.2 | 0 | 11.8 | 13 | 10.2 |
,, | 95 | ,, | 96 | ,, | 14 | 2.9 | 1 | 0.2 | 14 | 2.9 |
,, | 96 | ,, | 97 | ,, | 14 | 7.6 | 1 | 0.5 | 14 | 7.6 |
,, | 97 | ,, | 98 | ,, | 15 | 0.3 | 1 | 0.8 | 15 | 0.3 |
Molás (ach amháin nuair a tógtar amach é chun a úsáidthe ag stilleuraí ceadúnaithe i ndéanamh biotáille) agus siúicre iompála agus gach siúicre agus súgh siúicre eile nách féidir a thástáil go hiomlán leis an bpólariscóip agus ná héilítear diúité air go speisialta tré fheidhm forálacha eile na Coda so den Sceideal so:— | ||||||||||
Má bhíonn 70 per cent. no níos mó d'abhar chun milsithe ionta ... ... ... | an cmt. | 10 | 9 | 0 | 9 | 10 | 9 | |||
Má bhíonn níos lugha ná 70 per cent. agus níos mó ná 50 per cent. d'abhar chun milsithe ionta ... ... | ,, | 7 | 10 | 0 | 6½ | 7 | 10 | |||
Mara mbeidh thar 50 per cent. d'abhar chun milsithe ionta | ,, | 3 | 11 | 0 | 3½ | 3 | 11 | |||
Tuigfear an t-abhar chun milsithe do bheith chó mór le méid iomlán an tsiúicre atá san earra mar a déanfar san amach tré dheighlteánacht a déanfar fé mar ordóidh na Coimisinéirí Ioncuim ... ... ... | ||||||||||
Glúcós: | ||||||||||
Soladach ... ... ... | an cmt. | 10 | 9 | -- | 10 | 9 | ||||
Fliuch ... ... ... ... | ,, | 7 | 10 | -- | 7 | 10 | ||||
Sacairín (le n-a n-áirmhítear substaintí is den chineál chéanna no a húsáidtear ar an gcuma gcéanna) ... ... ... | an t-unsa | 4 | 11 | -- | 4 | 11 | ||||
Cuid II.
Ais-Tarraici agus Liuntaisi.
A.—Custuim.
Cineál an Ais-Tarraic no an Liúntais | Méid no Ráta an Ais-Tarraic no an Liúntais |
(1) Ais-tarrac nuair a déanfar siúicre no molás ar ar híocadh diúité (le n-a n-áirmhítear siúicre no molás do rinneadh as siúicre no as molás ar ar híocadh diúité) agus do ghaibh tré mhonarcha shiúicre i Saorstát Éireann d'easportáil, no do chur ar bord luinge no do lóisteáil i mbanna-stórás chun é d'úsáid mar stóranna luinge. | I gcás moláis do rinneadh fé bhanna, suim is có-mhéid leis an diúité do híocadh agus, in aon chás eile, suim is có-mhéid leis an diúité do bheadh inéilithe nuair do hiomportálfaí earra den tsórt chéanna. |
(2) Ais-tarrac nuair a lóisteálfar i mbanna-stóras, chun a heasportála, beoir gur húsáideadh ina grúdú siúicre no glúcós ar ar híocadh diúité. | Suim is có-mhéid leis an diúité do híocadh alos an tsiúicre no an ghlúcóis. |
(3) Ais-tarrac nuair a heasportálfar, no cuirfear ar bord luinge no lóisteálfar i mbanna-stóras chun a n-úsáidthe mar stóranna luinge, earraí (seachas beoir) gur húsáideadh ina ndéanamh no ina n-ullamhú i Saorstát Éireann aon tsiúicre, molás, glúcós no sacairín ar ar híocadh diúité. | Suim is có-mhéid leis an diúité is inéilithe alos an mhéide sin den tsiúicre, den mholás, den ghlúcós no den tsacairín is léir do sna Coimisinéirí Ioncuim do húsáideadh i ndéanamh no in ullamhú na n-earraí, no, i gcás déantúisí fuighligh, a bheith sna hearraí. |
(4) Ais-tarrac a lomhálfar do ghlantóir ar mholás do rinneadh i Saorstát Éireann, as siúicre ar ar híocadh an diúité iomportála do réir an ráta reatha, agus a seachadadh do stilleuraí cheadúnaithe chun é d'úsáid i ndéanamh biotáille ... ... ... an cmt. | 3s. 11d. |
(5) Liúntas do ghlantóir ar mholás nár húsáideadh ach amháin mar bhia d'eallach stuic agus do rinneadh i Saorstát Éireann as siúicre ar ar híocadh an diúité iomportála do réir an ráta reatha ... ... ... an cmt. | 3s. 11d. |
B.—Mal.—Siuicre agus Molas a bheidh deanta ar fad as biatas do fasadh i Saorstát Éireann.
Cineál an Ais-Tarraic no an Liúntais | Méid no Ráta an Ais-Tarraic no an Liúntais |
(1) Ais-tarrac ar shiúicre no molás ar ar híocadh diúité d'easportáil, no do chur ar bord luinge no do lóisteáil i mbanna-stóras chun é d'úsáid mar stóranna luinge. | Suim is có-mhéid leis an diúité do híocadh. |
(2) Ais-tarrac nuair a lóisteálfar i mbanna-stóras, chun a heasportála, beoir gur húsáideadh ina grúdú siúicre ar ar híocadh diúité. | Suim is có-mhéid leis an diúité do híocadh alos an tsiúicre. |
(3) Ais-tarrac nuair a heasportálfar, no cuirfear ar bord luinge no lóisteálfar i mbanna-stóras chun a n-úsáidthe mar stóranna luinge, carraí (seachas beoir) gur húsáideadh ina ndéanamh no ina n-ullamhú i Saorstát Éireann aon tsiúicre no molás ar ar híocadh diúité. | Suim is có-mhéid leis an diúité do híocadh alos an mhéide sin den tsiúicre no den mholás is léir do sna Coimisinéirí Ioncuim do húsáideadh i ndéanamh no in ullamhú na n-earraí. |
(4) Ais-tarrac a lomhálfar do ghlantóir ar mholás do rinneadh i Saorstát Éireann as siúicre ar ar híocadh an diúité máil agus a seachadadh do stilleuraí cheadúnaithe chun é d'úsáid i ndéanamh biotáille ... ... ... an cmt. | 0s. 3½d. |
(5) Liúntas do ghlantóir ar mholás nár húsáideadh ach amháin mar bhia d'eallach stuic agus do rinneadh i Saorstát Éireann as siúicre ar ar híocadh an diúite máil ... an cmt. | 0s. 3½d. |
C.—Mal.—Gach Earra Eile.
Cineál an Ais-Tarraic no an Liúntais | Méid no Ráta an Ais-Tarraic no an Liúntais |
(1) Ais-tarrac nuair a déanfar siúicre, molás, glúcós no sacairín ar ar híocadh diúité d'easportáil, no do chur ar bord luinge no do lóisteáil i mbanna-stóras chun é d'úsáid mar stóranna luinge. | Suim is có-mhéid leis an diúité do híocadh, |
(2) Ais-tarrac nuair a lóisteálfar i mbanna-stóras, chun a heasportála, beoir gur húsáideadh ina grúdú siúicre no glúcós ar ar híocadh diúité. | Suim is có-mhéid leis an diúité do híocadh. |
(3) Ais-tarrac nuair a heasportálfar, no cuirfear ar bord luinge no lóisteálfar i mbanna-stóras chun a n-úsáidthe mar stóranna luinge, earraí (seachas beoir) gur húsáideadh ina ndéanamh no ina n-ullamhú i Saorstát Éireann aon tsiúicre, molás, glúcós no sacairín ar ar híocadh diúité. | Suim is có-mhéid leis an diúité do híocadh alos an mhéide sin den tsiúicre, den mholás, den ghlúcós no den tsacairín is léir do sna Coimisinéirí Ioncuim do húsáideadh i ndéanamh no in ullamhú na n-earraí. |
(4) Ais-tarrac a lomhálfar do ghlantóir ar mholás do rinneadh i Saorstát Éireann as siúicre ar ar híocadh an diúité máil do réir an ráta reatha agus a seachadadh do stilleuraí cheadúnaithe chun é d'úsáid i ndéanamh biotáille an cmt. | 3s. 11d. |
(5) Ais-tarrac ar ghlúcós ar ar híocadh diúité do lóisteáil i stóras ar n-a cheadú ag na Coimisinéirí Ioncuim fé Alt 2 den Manufactured Tobacco Act, 1863, chun tobac cavendish agus tobac negrohead do dhéanamh. | Suim is có-mhéid leis an ais-tarrac do bheadh iníoctha ar an nglúcós d'easportáil. |
(6) Liúntas do ghlantóir ar mholás nár húsáideadh ach amháin mar bhia d'eallach stuic agus do rinneadh i Saorstát Éireann as siúicre ar ar híocadh an diúité máil do réir an ráta reatha an cmt. | 3s. 11d. |
TRIU SCEIDEAL.
An Diuite ar Bhaill Eadaigh agus Coir Ghleasta Phearsanta.
Cuid I.
Ni Bhaineann an Chuid seo den Sceideal so le hAon Earra is Ionchurtha fe Dhiuite fe Chuid II den Sceideal so.
Uimh. Thag. | An saghas earraí is ionchurtha fé dhiúité | Rátaí an diúité |
1 | Léinte | 40% |
2 | Bónaí agus cufaí | 40% |
3 | Fáscadáin, brassieres, agus baill éadaigh dá samhail sin. | 40% |
4 | Lámhainní | 40% |
5 | Ciarsúirí | 60% |
6 | Fo-éadaighe bheidh déanta ar fad no nach mór ar fad de shíoda no de shíoda shaordha agus ná luaidhtear go sonnrách ag aon uimhir thagartha eile sa Chuid seo den Sceideal so. | 60% |
7 | Foscadáin | 40% |
8 | Earraí is dóich leis na Coimisinéirí Ioncuim is gárdaí no cosantóirí agus do bheith ceaptha, déanta agus beartuithe chun iad d'úsáid i gcluichí no i spórt. | 10% |
9 | Hataí agus caipíní bheidh déanta ar fad no nach mór ar fad de leathar no d'abhar a húsáidtear in ionad leathair no do rinneadh díonach. | 60% |
10 | Hataí agus caipíní is dóich leis na Coimisinéirí Ioncuim do bheith oiriúnach d'fhir no oiriúnach do bhuachaillí agus (i gceachtar cás) is hataí árda no is hataí no caipíní bheidh déanta ar fad no nach mór ar fad d'earra fhighte d'olainn no d'olainn snáthdhúbalta. | 60% |
11 | Hataí agus caipíní nach ionchurtha fé dhiúité fé cheachtar den dá uimhir thagartha dheiridh sin roimhe seo. | 25% |
12 | Seálanna | 30% |
13 | Earraí is baill éadaigh no cóir ghléasta phearsanta agus a bheidh, ar fad no nach mór ar fad, cniotálta no déanta de dhéantús chniotálta agus nach ionchurtha fé dhiúité fé aon cheann de sna huimhreacha tagartha san roimhe seo sa Chuid seo den Sceideal so. | 40% |
14 | Earraí is baill éadaigh no cóir ghléasta phearsanta agus nach ionchurtha fé dhiúité fé aon uimhir thagartha eile sa Chuid seo den Sceideal so. | 60% |
15 | Earraí is dóich leis na Coimisinéirí Ioncuim is gabhálaisí do bhaill éadaigh no do chóir ghléasta phearsanta. | 60% |
Cuid II.
Uimh. Thag. | An saghas earraí is ionchurtha fé dhiúité | Ráta an diúité |
16 | Gach ball éadaigh (pe'ca iomlán no neamh-iomlán dó) gur dóich leis na Coimisinéirí Ioncuim go ndearna duine seachas an t-iomportálaí agus baill dá líntighe no dá theaghlach roinnt mhaith caithimh do thabhairt dó, no roinnt mhaith úsáide do bhaint as ar shlí eile, lasmuich de Shaorstát Éireann sarar hiomportáladh é. | 25% |
Cuid III.
Ni Bhaineann an Chuid seo den Sceideal so le hAon Earra is Ionchurtha fe Dhiuite fe Chuid II den Sceideal so.
Uimh. Thag. | An saghas Earraí is ionchurtha fé Dhiúité | Rátaí an Diúité Mhinimum |
17 | Cótaí móra do rinneadh díonach agus cótaí eile do rinneadh díonach. | 5/- an earra. |
18 | Cótaí móra agus culaitheanna is dóich leis na Coimisinéirí Ioncuim do bheith déanta ar fad no nach mór ar fad d'earra fhighte agus ná dearnadh díonach, agus do bheith oiriúnach d'fhir no oiriúnach do bhuachaillí. | 10/- an cóta mór no an chulaith, do réir mar bheidh. |
19 | Cótaí, seaicéidí, agus brístí is dóich leis na Coimisinéirí Ioncuim do bheith déanta ar fad no nach mór ar fad d'earra fhighte agus ná dearnadh díonach, agus do bheith oiriúnach d'fhir no oiriúnach do bhuachaillí. | 4/- an earra. |
20 | Bheisteanna is dóich leis na Coimisinéirí Ioncuim do bheith déanta ar fad no nach mór ar fad d'earra fhighte, agus ná dearnadh díonach, agus do bheith oiriúnach d'fhir no oiriúnach do bhuachaillí. | 2/- an earra. |
21 | Stocaí, gearra-stocaí, agus compáirteanna de stocaí no de ghearra-stocaí. | 3d. an earra. |
22 | Fo-éadaighe (gan léinte ná bónaí léine d'áireamh) is dóich leis na Coimisinéirí Ioncuim do bheith cniotálta, no déanta de dhéantús chniotálta, ar fad no nach mór ar fad. | 10d. an earra. |
23 | Cairdiogain, for-ionair, gersithe, blúsanna, agus earraí dá samhail a bheidh cniotálta, no déanta de dhéantús chniotálta, ar fad no nach mór ar fad. | 1/3 an earra. |
24 | Cairdiogain, for-ionair, gersithe, blúsanna, agus earraí dá samhail ná baineann an uimhir thagartha dheiridh sin roimhe seo leo. | 3/- an earra. |
25 | Léinte, | 1/3 an earra. |
26 | Bónaí léine. | 3d. an earra. |
27 | Earraí is dóich leis na Coimisinéirí Ioncuim is dungaraíthe, rabhlaerí, aprúin, bibeanna, no baill éadaigh dá samhail agus ná dearnadh díonach. | 1/6 an earra. |
28 | Lámhainní agus lámhainní fada bheidh déanta ar fad no nach mór ar fad de leathar no de chroiceann no de leathar agus de chroiceann agus ná beidh cúluithe le fionnadh, agus fós compáirteanna (bheidh déanta de leathar no de chroiceann no de leathar agus de chroiceann) d'aon lámhainní den tsórt san, gan aon lámhainní ná lámhainní fada den tsórt san d'áireamh is dóich leis na Coimisinéirí Ioncuim do bheith oiriúnach agus do bheith beartuithe chun a gcaithte ag buachaillí no chun a gcaithte ag cailíní no chun a gcaithte ag naoidhneáin, ná fós gan compáirteanna d'áireamh de sna lámhainní agus de sna lámhainní fada san ná háirmhítear amhlaidh. | 8d. an earra. |
29 | Culaitheanna, cótaí, agus gúnaí is dóich leis na Coimisinéirí Ioncuim do bheith déanta i bpáirt no go hiomlán d'earra fhighte agus do bheith oiriúnach do mhná no oiriúnach do chailíní. | 15/- an chulaith, an cóta, no an gúna, do réir mar bheidh. |
30 | Sciortaí nach cuid de chulaith ná de chulaithirt le linn iad d'iomportáil agus is dóich leis na Coimisinéirí Ioncuim do bheith déanta i bpáirt no go hiomlán d'earra fhighte. | 7/6 an earra. |
31 | Ciarsúirí. | 1d. an earra. |
Cuid IV.
Ni Bhaineann an Chuid seo den Sceideal so ach le hEarrai is Ionchurtha fe Dhiuite fe Chuid II den Sceideal so agus na cuirfear ina luighe ar na Coimisineiri Ioncuim iad do bheith a nIomportail ar shli seachas chun a nDiolta.
Uimh. Thag. | An saghas Earraí is ionchurtha fé Dhiúité | Rátaí an Diúité Mhinimum |
32 | Cótaí móra, culaitheanna, agus culaithirtí, | 3/- an cóta mór, an chulaith, no an chulaithirt, do réir mar bheidh. |
33 | Cótaí, seaicéidí, rabhlaeirí, gúnaí, fillteoga, sciortaí agus brístí ná hiomportálfar i dteanta culaithe no culaithirte, ná ina bpáirt de chulaith no do chulaithirt. | 1/6 an earra. |
34 | Gach earra is ball éadaigh no cóir ghléasta phearsanta agus nach ionchurtha fé dhiúité fé cheachtar de sna huimbreacha tagartha san roimhe seo sa Chuid seo den Sceideal so. | 6d. an earra. |
CEATHRU SCEIDEAL.
Achtanna Airgid Airithe do Leasu.
Uimh. Thag. | An tAlt no an Sceideal a Leasuítear | Cineál an Leasuithe | Abhar Generálta an Leasuithe |
1 | Alt 8. | An diúité forchuirtear leis an Alt san 8 déanfar, sa mhéid go bhfuil sé inéilithe ar chompáirteanna is dóich leis na Coimisinéirí Ioncuim is caibinéadaí, cásanna agus gléasa coinneála eile den tsórt san a bheidh déanta ar fad no de mhórán, é d'éileamh, do ghearradh, agus d'íoc do réir ráta is có-ionann le caoga per cent. de luach na hearra in ionad an ráta ceaptar le hAlt 11 den Acht Airgid, 1932 (Uimh. 20 do 1932), mar a leasuítear san le hAlt 13 den Acht Airgid (Diúitéthe Custum) (Uimh. 4), 1932 (Uimh. 34 de 1932), agus le hUimh. Thag. 2 sa Tríú Sceideal a ghabhann leis an Acht san. | Atharú leathrannach ar an ráta diúité ar ghléas radiothelegrafaíochta. |
Cuid II.—Acht Airgid (Diuitethe Custum) (Uimh. 2), 1932 (Uimh. 11 de 1932).
Uimh. Thag. | An tAlt no an Sceideal a Leasuítear | Cineál an Leasuithe | Abhar Generálta an Leasuithe |
2 | Alt 2 agus an Chéad Sceideal. | (a) Scriosfar amach fo-alt (3) den Alt san 2, agus cuirfear an fo-alt so leanas ina ionad, sé sin le rá:— | An diúité ar mheaisínteacht talmhaíochta. |
“(3) Pé uair is dóich leis an Aire Airgid, tar éis dó dul i gcomhairle leis an Aire Tionnscail agus Trachtála, 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.” agus | |||
(b) I Mír 2 den Chéad Sceideal san— | |||
(i) scriosfar amach na focail “iompuitheoirí sreatha,” agus cuirfear na focail “iompuitheoirí sreatha agus meaisíní is féidir d'úsáid mar iompuitheoirí sreatha,” ina n-ionad, agus | |||
(ii) scriosfar amach na focail “leathadóirí féir (gan speachairí féir d'áireamh),” agus cuirfear na focail “leathadóirí féir agus speachairí féir,” ina n-ionad, agus | |||
(iii) scriosfar amach na focail “meaisíní single agus dúbalta chun síl turnapaí agus maingléisí do chur,” agus cuirfear na focail “meaisíní chun síolta meacan do chur,” ina n-ionad. | |||
3 | Alt 8. | (a) I bhfo-alt (2) den Alt san 8, scriosfar amach an mhír (c) do cuireadh isteach sa bhfo-alt san le hAlt 14 den Acht Airgid (Diúitéthe Custum) (Uimh. 4), 1932 (Uimh. 34 de 1932), agus le hUimh. Thag. 6 sa Cheathrú Sceideal a ghabhann leis an Acht san, agus | An diúité ar scuaba agus ar scuaba urláir. |
(b) cuirfear an fo-alt so leanas i ndeireadh an Ailt sin 8, sé sin le rá, | |||
“(7) Pé uair is dóich leis an Aire Airgid, tar éis dó 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.” |
Uimh. Thag. | An tAlt no an Sceideal a Leasuítear | Cineál an Leasuithe | Abhar Generálta an Leasuithe |
4 | Alt 22, mar a leasuítear san le hachtacháin ina dhiaidh sin. | I bhfo-alt (7) den Alt san 22, cuirfear na focail agus na míreanna so leanas i ndeireadh an fho-ailt sin mar a leasuítear san le hachtacháin ina dhiaidh sin, sé sin le rá:— “agus (n) paisteanna greamuitheacha, agus | Cur leis na hearraí is ionchurtha fé dhiúité pacáiste. |
(o) púdair chun paisteanna greamuitheacha d'ullamhú.” |
Uimh. Thag. | An tAlt no an Sceideal a Leasuítear | Cineál an Leasuithe | Abhar Generálta an Leasuithe |
5 | Céad Sceideal, Uimh. Thag. 11. | Sa dara colún ag an Uimh. Thag. san 11, scriosfar amach na focail uile o sna focail “ach gan pictiúirí” go dtí an focal “d'áireamh,” agus cuirfear na focail “ach gan aon fhráma den tsórt san d'áireamh ina mbeidh pictiúir a hiomportálfar i gcóir gailerí phuiblí phictiúirí,” ina n-ionad. | An diúité ar fhrámaí pictiúra d'adhmad. |
Uimh. Thag. | An tAlt no an Sceideal a Leasuítear | Cineál an Leasuithe | Abhar Generálta an Leasuithe |
6 | Alt 7. | I bhfo-alt (6) den Alt san 7 scriosfar amach na focail “i nDathmhéadar Lovibond,” agus cuirfear na focail “i nDathmhéadar Lovibond ag á bhfuil cadhain atá ocht n-orlach déag ar fhaid,” ina n-ionad. | An diúité ar íle throm híodrocarbóin mhinearáil. |
7 | Céad Sceideal, Uimh. Thag. 6. | Maidir leis an diúité luaidhtear ag an Uimh. Thag. san 6:— (i) nuair a bheidh sé inéilithe do réir an lán-ráta, déanfar é d'éileamh, do ghearradh, agus d'íoc do réir ráta is có-ionann le cúig seachtód per cent. de luach na hearra in ionad an ráta luaidhtear sa tríú colún ag an uimhir thagartha san, agus | Atharú ar an ráta diúité ar dhéantúisí cré nea-ghloinithe. |
(ii) nuair a bheidh sé inéilithe, de bhuadh Ailt 8 den Finance Act, 1919, do réir ráta thosaíochta, déanfar é d'éileamh, do ghearradh, agus d'íoc do réir ráta is có-ionann le caoga per cent. de luach na hearra in ionad an ráta luaidhtear sa cheathrú colún ag an uimhir thagartha san. | |||
8 | Dara Sceideal, Uimh. Thag. 2. | Ní bhainfidh forálacha Ailt 8 den Finance Act, 1919, leis an diúité luaidhtear ag an Uimh. Thag. san 2. | An diúité ar chadhnraidh thiorma. |
An tAlt no an Sceideal a Leasuítear | Cineál an Leasuithe | Abhar Generálta an Leasuithe | |
9 | Céad Sceideal, Uimh. Thag. 16. | Sa dara colún ag an Uimh. Thag. san 16, cuirfear an focal agus an fho-mhír seo leanas i ndeireadh míre (a), sé sin le rá:— “agus (iii) málaí is dóich leis na Coimisinéirí Ioncuim atá ceaptha, déanta agus oiriúnach chun iad do bheith ar iompar ag daoine agus iad ag siopadóireacht, agus dar príomhchuspóir na hearraí ceannófar d'iompar.” | An diúité ar mhálaí, etc., áirithe leathair agus croicinn. |
10 | Céad Sceideal, Uimh. Thag. 27. | Sa dara colún ag an Uimh. Thag. san 27 curfear na focail seo leanas isteach ndiaidh na bhfocal “Cóir leapthan,” sé sin le rá, “le n-a n-áirmhítear earraí (pe'ca a hiomportálfar ar leithligh no ina ngréasán iad) is dóich leis na Coimisinéirí Ioncuim is láir do scaraoidí leapthan.” | An diúité ar chóir leapthan do leathnú. |
Uimh. Thag. | An tAlt no an Sceideal a Leasuítear | Cineál an Leasuithe | Abhar Generálta an Leasuithe |
11 | Alt. 5 | Scriosfar amach fo-alt (3) den Alt san. 5. | An deolchaire ar ile éadtrom híodrocarbóin mhinearáil do scur. |
Uimh. Thag. | An tAlt no an Sceideal a Leasuítear | Cineál an Leasuithe | Abhar Generálta an Leasuithe |
12 | Céad Sceideal. Uimh. Thag. 7. | (a) I mír (c) sa dara colún ag an Uimh. Thag. san 7, scriosfar amach an focal “luaidh,” agus cuirfear an focal “miotal” ina ionad, agus | An diúité ar fhrámaí miotail agus ar shaiseanna miotail áirithe. |
(b) i mír (d) sa dara colún ag an Uimh. Thag. san 7, scriosfar amach an focal “luaidh”, agus cuirfear an focal “miotal” ina ionad. | |||
13 | Céad Sceideal, Uimh. Thag. 9. | Déanfar an diúité luaidhtear ag an Uimh. Thag. san 9 d'éileamh, do ghearradh, agus d'íoc do réir ráta is có-ionann le céad per cent. de luach na hearra in ionad an ráta luaidhtear sa tríú colún ag an uimhir thagartha san. | Atharú ar an ráta diúité ar théip bheartháin agus ar ghabhadáin di. |
14 | Céad Sceideal, Uimh. Thag. 25. | Sa cheathrú colún, scriosfar amach an chéad fhoráil, sé sin le rá, an fhoráil dar tosach na focail “Ní déanfar” agus dar críoch na focail “uimhir thagartha so.” | An diúité ar leabhair dhiadha áirithe. |
15 | Séú Sceideal, Uimh. Thag. 2 agus Uimh. Thag. 4. | Maidir leis an diúité forchuirtear le hAlt 9 den Acht Airgid, 1934 (Uimh. 31 de 1934)— (a) sa mhéid go bhfuil sé inéilithe ar aon earra acu san a luaidhtear sa dara colún ag an Uimh. Thag. san 2, déanfar é d'éileamh, do ghearradh, agus d'íoc do réir ráta is có-ionann le seasca per cent. de luach na hearra in ionad an ráta luaidhtear sa tríú colún ag an Uimh. Thag. san 2, agus | Atharú ar an ráta diúité ar chompáirteanna áirithe de bhróga agus de bhróga ísle. |
(b) sa mhéid go bhfuil sé inéilithe ar aon earra acu san a luaidhtear sa dara colún ag an Uimh. Thag. san 4, déanfar é d'éileamh, do ghearradh, agus d'íoc do réir ráta is có-ionann le dachad per cent. de luach na hearra in ionad an ráta luaidhtear sa tríú colún ag an Uimh. Thag. san 4. |
Uimh. Thag. | An tAlt no an Sceideal a Leasuítear | Cineál an Leasuithe | Abhar Generálta an Leasuithe |
16 | Céad Sceideal, Uimh. Thag. 9. | Déanfar an diúité luaidhtear ag an Uimh. Thag. san 9 d'éileamh, do ghearradh, agus d'íoc do réir ráta pingne an céad earra in ionad an ráta luaidhtear sa tríú colún ag an uimhir thagartha san. | Atharú ar an ráta diúité ar dhiosc-stupóga buidéil. |
17 | Céad Sceideal, Uimh. Thag. 27. | Sa dara colún ag an Uimh. Thag. san 27— (a) scriosfar amach mír (i), agus (b) scriosfar amach mír (o) agus cuirfear an mhír seo leanas ina ionad, sé sin le rá, “(o) tráidirí de gach saghas.” | An diúité ar earraí cáiséin, etc. |
18 | Céad Sceideal, Uimh. Thag. 37. | Sa dara colún ag an Uimh. Thag. san 37, scriosfar amach na focail “d'adhmad, de ghloine.” | An diúité ar chnaipí neachlúduithe áirithe do leathnú. |
19 | Céad Sceideal, Uimh. Thag. 41. | I mír (a) sa dara colún scriosfar amach na focail uile o sna focail “ach gan aon iallacha den tsórt san” go dtí deireadh na míre. | An diúité ar iallacha áirithe. |
CUIGIU SCEIDEAL.
Diuitethe Custum go gCuirtear Deireadh Leo.
Uimh. Thag. | An tAchtachán le n-a bhforchuirtear no le n-a mínítear an diúité | Mion-innste ar an diúité | Tuairísc ghenerálta an diúité |
1 | An tAcht Airgid, 1932 (Uimh. 20 de 1932), Alt 16. | An diúité forchuirtear leis an Alt san 16, ach san sa mhéid sin amháin go bhfuil an diúité sin inéilithe ar uaireadóirí agus ar chompáirteanna d'uaireadóirí. | An diúité ar uaireadóirí agus ar chompáirteanna dhíobh. |
2 | An tAcht Airgid, 1932 (Uimh. 20 de 1932), Alt 19. | An diúité forchuirtear leis an Alt san 19. | An diúité ar phlátaí gramafóin. |
3 | An tAcht Airgid, 1932 (Uimh. 20 de 1932), Alt 11 agus Uimh. Thag. 12 sa Chéad Sceideal. | An diúité luaidhtear ag an Uimh. Thag. san 12. | An diúité ar phaist ghreamuitheach. |
4 | An tAcht Airgid, 1932 (Uimh. 20 de 1932), Alt 11 agus Uimh. Thag. 15 sa Chéad Sceideal. | An diúité luaidhtear ag an Uimh. Thag. san 15, ach san sa mhéid sin amháin go bhfuil an diúité sin inéilithe ar earraí luaidhtear i mír (b) sa dara colún ag an uimhir thagartha san. | An diúité ar leabhair áirithe bheidh ceangailte i leathar no i leathar bréige. |
5 | An tAcht Airgid, 1934 (Uimh. 31 de 1934), Alt 8 agus Uimh. Thag. 6 sa Chéad Sceideal. | An diúité luaidhtear ag an Uimh. Thag. san 6, ach san sa mhéid sin amháin go bhfuil an diúité sin inéilithe ar earraí luaidhtear i mír (d) sa dara colún ag an uimhir thagartha san. | An diúité ar stuic d'iarann teilgthe do chrinlíní agus do shuidheacháin. |
6 | An tAcht Airgid, 1934 (Uimh. 31 de 1934), Alt 8 agus Uimh. Thag. 21 sa Chéad Sceideal. | An diúité luaidhtear ag an Uimh. Thag. san 21. | An diúité ar earraí áirithe de dhéantús fhighte. |
7 | An tAcht Airgid, 1934 (Uimh. 31 de 1934), Alt 8 agus Uimh. Thag. 40 sa Chéad Sceideal. | An diúité luaidhtear ag an Uimh. Thag. san 40. | An diúité ar dheantúisí áirithe ailimíne. |
8 | An tAcht Airgid, 1934 (Uimh. 31 de 1934), Alt 8 agus Uimh. Thag. 42 sa Chéad Sceideal. | An diúité luaidhtear ag an Uimh. Thag. san 42. | An diúité ar hós áirithe bheidh daingnithe le sreang mhiotail. |
9 | An tAcht Airgid, 1935 (Uimh. 28 de 1935), Alt 11 agus Uimh. Thag 4 i gCuid I den Dara Sceideal. | An diúité luaidhtear ag an Uimh. Thag. san 4. | An diúité ar earraí asbeist. |
10 | An tAcht Airgid, 1935 (Uimh. 28 de 1935), Alt 11 agus Uimh. Thag. 10 sa Dara Sceideal. | An diúité luaidhtear ag an Uimh. Thag. san 10. | An diúité ar phíopaí agus ceangail ghloinithe áirithe. |
11 | An tAcht Airgid, 1936 (Uimh. 31 de 1936), Alt 7 agus Uimh. Thag. 14 sa Chéad Sceideal. | An diúité luaidhtear ag an Uimh. Thag. san 14. | An diúité ar carraí áirithe de leathán-mhiotal no d'fheadán-mhiotal. |
12 | An tAcht Airgid, 1936 (Uimh. 31 de 1936), Alt 7 agus Uimh. Thag. 41 sa Chéad Sceideal. | An diúité luaidhtear ag an an Uimh. Thag. san 41, ach san sa mhéid sin amháin go bhfuil an diúité sin inéilithe ar earraí luaidhtear i mír (b) sa dara colún ag an uimhir thagartha san. | An diúité ar abhar áirithe chun iallacha do dhéanamh. |
Number 18 of 1937.
FINANCE ACT, 1937.
ARRANGEMENT OF SECTIONS
Income Tax
Section | |
Customs and Excise
Repayment of portion of licence fee under the Cement Act, 1933. | |
Miscellaneous and General
Payment of compensation under the Damage to Property (Compensation) Acts, 1923 to 1933. | |
Declaration to be made before receipt of certain sums under Appropriation Acts. | |
Acts Referred to | |
No. 32 of 1929 | |
No. 20 of 1932 | |
No. 28 of 1925 | |
No. 31 of 1931 | |
No. 31 of 1934 | |
No. 15 of 1933 | |
No. 27 of 1924 | |
No. 28 of 1935 | |
No. 17 of 1933 | |
No. 7 of 1935 | |
No. 32 of 1927 | |
No. 15 of 1923 | |
No. 34 of 1932 | |
No. 31 of 1936 | |
Number 18 of 1937.
FINANCE ACT, 1937.
PART I.
Income Tax.
Income tax and sur-tax for the year 1937-38.
1.—(1) Income tax shall be charged for the year beginning on the 6th day of April, 1937, at the rate of four shillings and sixpence in the pound.
(2) Sur-tax for the year beginning on the 6th day of April, 1937, 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, 1936.
(3) The several statutory and other provisions which were in force during the year beginning on the 6th day of April, 1936, 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, 1937.
Provisions as to income settled on children.
2.—(1) Where, by virtue or in consequence of a settlement and during the life of the settlor, any income is, in any year of assessment, paid or payable or accumulated to or for the benefit of a child of the settlor, such income shall, if at the beginning of such year such child is under the age of twenty-one years and is unmarried, be treated for the purposes of the Income Tax Acts as income of the settlor for that year and not as income of any other person.
(2) Where by virtue of an irrevocable instrument property is vested in or held by trustees upon such trusts that, in any year of assessment, the next preceding sub-section of this section would (but for this sub-section) apply to the income of such property, the following provisions shall apply and have effect, that is to say:—
(a) the said next preceding sub-section shall not apply in respect of any part of such income which is, in the said year of assessment, accumulated for the benefit of a child (being a child who, at the beginning of such year, is under the age of twenty-one years and is unmarried) of the settlor nor in respect of income arising in the said year of assessment from accumulations of the income hereinbefore mentioned;
(b) whenever in any year of assessment beginning after the 5th day of April, 1937, any sum whatsoever is paid under the trusts of such irrevocable instrument out of such property or the accumulations of the income thereof or out of the income of such property or the income of the said accumulations to or for the benefit of a child (being a child who, at the beginning of such year, is under the age of twenty-one years and is unmarried) of the settlor, such sum shall be deemed for the purposes of this section to be paid as income, but subject to the limitation that this paragraph shall not apply to so much of such sum as is equal to the amount by which the aggregate of such sum and all other (if any) sums paid after the 5th day of April, 1937, under the trusts of such irrevocable instrument to or for the benefit of the said child or any other child (being a child who, at the beginning of the year of assessment in which such other sum was paid, was under the age of twenty-one years and unmarried) of the settlor exceeds the aggregate amount of the income arising after the 5th day of April, 1937, from such property together with the income arising after the said date from the said accumulations.
In this sub-section the word “property” does not include any annual or other periodical payment secured by the covenant of the settlor, or by a charge made by the settlor on the whole or any part of his property or the whole or any part of his future income, or by both such covenant and such charge.
(3) Where, by virtue of sub-section (1) of this section, any income tax or sur-tax becomes chargeable on and is paid by a settlor, such settlor shall be entitled to recover from any trustee or other person to whom the income is payable by virtue or in consequence of the settlement the amount of the tax so paid, and for that purpose to require the Revenue Commissioners to furnish to him a certificate specifying the amount of the income in respect of which he has so paid tax and the amount of the tax so paid, and every certificate so furnished shall be conclusive evidence of the matters of fact stated therein.
(4) Where a person obtains, in respect of any allowance or relief, a repayment of income tax in excess of the amount of the repayment to which he would, but for sub-section (1) of this section, have been entitled, an amount equal to the excess shall be paid by him to the trustee or other person to whom the income is payable by virtue or in consequence of the settlement and, where there are two or more such trustees or other persons, in such proportions as the circumstances may require.
(5) If any question arises as to the amount of any payment or as to any apportionment to be made under the next preceding sub-section of this section, such question shall be decided by the Special Commissioners, whose decision thereon shall be final.
(6) Any income which, by virtue of this section, is treated as income of any person shall be deemed to be the highest part of his income.
(7) No repayment shall be made under section 25 of the Income Tax Act, 1918, on account of tax paid in respect of any income which has by virtue of this section been treated as income of a settlor.
(8) As on and from the 6th day of April, 1937, paragraph (c) of sub-section (1) of section 20 of the Finance Act, 1922, and the subsequent provisions of that section in so far as they relate to the said paragraph (c) shall cease to have effect in respect of any settlement to which this section applies.
(9) This section applies to every settlement, wheresoever made or entered into and whether it was made or entered into before or after the passing of this Act.
(10) The following provisions shall apply and have effect in relation to the construction of the expression “irrevocable instrument” in this section, that is to say:—
(a) the said expression shall be construed as including instruments made before, as well as instruments made after the passing of this Act;
(b) an instrument shall not be an irrevocable instrument for the purposes of this section if the trusts thereof provide for all or any one or more of the following matters, that is to say:—
(i) the payment or application to or for the settlor for his own benefit of any capital or income or accumulations of income in any circumstances whatsoever during the life of a child of the settlor to or for the benefit of whom any income or accumulations of income is or are or may be payable or applicable under the trusts of the instrument;
(ii) the payment or application during the life of the settlor to or for the wife or husband of the settlor for her or his own benefit of any capital or income or accumulations of income in any circumstances whatsoever during the life of any such child as aforesaid of the settlor;
(iii) the termination of the trusts of the instrument by the act or on the default of any person;
(iv) the payment by the settlor of a penalty in the event of his failing to comply with the provisions of the instrument;
(c) an instrument shall not be prevented from being an irrevocable instrument for the purposes of this section by reason only that the trusts thereof include any one or more of the following provisions, that is to say:—
(i) a provision whereunder any capital or income or accumulations of income will or may become payable to or applicable for the benefit of the settlor, or the wife or the husband of the settlor, on the bankruptcy of a child of the settlor to or for the benefit of whom any income or accumulations of income is or are or may be payable or applicable under the trusts of the instrument;
(ii) a provision whereunder any capital or income or accumulations of income will or may become payable to or applicable for the benefit of the settlor, or the wife or the husband of the settlor, in the event of any such child as aforesaid of the settlor making an assignment of or charge on such capital or income or accumulations of income;
(iii) a provision for the termination of the trusts of the instrument in such circumstances or manner that such termination would not, during the life of any such child as aforesaid of the settlor, benefit any person other than such child or his or her wife, husband, or issue.
(11) In this section—
the word “child” includes a stepchild, an adopted child, and an illegitimate child;
the word “settlement” includes any disposition, trust, covenant, agreement, or arrangement, and any transfer of money or other property or of any right to money or other property;
the word “income” (except where it occurs in the expression “income tax” and where, in sub-section (1), paragraph (b) of sub-section (2), and sub-sections (6) and (7), it is immediately preceded by the word “as” or (in the said sub-section (6)) by the word “his”) includes any income chargeable to income tax by deduction or otherwise and any income which would have been so chargeable if it had been received in Saorstát Eireann by a person resident or ordinarily resident in Saorstát Eireann but does not include income arising under a settlement in a year of assessment for which the settlor is not chargeable to income tax as a resident in Saorstát Eireann.
Amendment of section 39 of the Income Tax Act, 1918.
3.—Sub-section (2) of section 39 of the Income Tax Act, 1918, shall be construed and have effect as if the words “eighty pounds a year by way of annuity” were substituted therein for the words “fifty-two pounds a year by way of annuity”.
Carrying forward of losses in certain cases.
4.—(1) Where—
(a) a loss sustained by a person has been carried forward under section 14 of the Finance Act, 1929 (No. 32 of 1929), and
(b) owing to the allowance (under Rule 6 of the Rules applicable to Cases I and II of Schedule D of the Income Tax Act, 1918) in the assessments for the six years next following the year in which such loss was sustained of deductions for wear and tear of machinery or plant, a deduction or set-off cannot be given under the said section 14 in respect of such loss or a part thereof from or against the profits or gains on which such person is assessed under the said Schedule D for the said six years,
then and in such case, so much of such loss as represents the amount thereof in respect of which relief was not given but could have been given were it not for the allowance aforesaid shall be further carried forward and deducted or set-off under and in accordance with the said section 14, with the modification that, for the purpose of such further carrying forward, the words “the six following years of assessment” shall be deemed to be deleted from sub-section (1) of the said section and the words “all subsequent years of assessment” to be substituted for the words so deleted.
(2) The same deduction for wear and tear of machinery or plant to which effect is given in any year of assessment shall not be taken into account more than once for the purposes of this section.
(3) Any relief given under the said section 14 of the Finance Act, 1929, (otherwise than by virtue of this section) from an assessment shall be given in respect of a loss sustained in a year within the six years immediately preceding the year of assessment before any relief is given by virtue of this section in respect of a loss sustained in a year not within those six years.
(4) This section shall be deemed to have come into operation on the 6th day of April, 1936, and shall have and be deemed to have had effect as on and from that date.
PART II.
Customs and Excise.
Imposition of duties in the First Schedule.
5.—(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 15th day of April, 1937, a duty of customs at the rate stated in the third column of the said First Schedule opposite the mention of the article in the said second column.
(2) Where a percentage is stated in the third column of the First Schedule to this Act opposite the mention of any article in the second column of that Schedule, such statement shall be construed as meaning a rate of duty equal to that percentage of the value of such article.
(3) Wherever it is stated in the fourth column of the First Schedule to this Act that the licensing provision applies to a particular duty mentioned in that Schedule, the following provision shall apply and have effect in relation to that duty, that is to say—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 said duty any articles chargeable with the said 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.
(4) Subject to the provisions of the next preceding sub-section of this section, the provisions (if any) set forth in the fourth column of the First Schedule to this Act at any reference number in that Schedule shall have effect in respect of the duty mentioned at that reference number.
Alteration of duties on sugar.
6.—(1) In lieu of the present customs duties, drawbacks, and allowance in respect of sugar, molasses, glucose, and saccharin, there shall be charged, levied, and paid in respect of all sugar, molasses, glucose and saccharin imported into Saorstát Eireann on or after the 1st day of June, 1937, the customs duties specified in the second column of Part I of the Second Schedule to this Act, and there shall be paid and allowed in respect of all sugar, molasses, glucose, and saccharin so imported the drawbacks and allowance set out in Part II of the said Second Schedule.
(2) In lieu of the present excise duties, drawbacks, and allowances in respect of sugar, molasses, glucose, and saccharin, there shall, as on and from the 1st day of June, 1937, be charged, levied, and paid in respect of all sugar, molasses, glucose, and saccharin made in Saorstát Eireann the excise duties specified in the third and fourth columns of Part I of the Second Schedule to this Act and there shall be allowed and paid in respect of all sugar, molasses, glucose, and saccharin so made the drawbacks and allowances set out in Part II of the said Second Schedule.
(3) Section 40 of the Finance Act, 1932 (No. 20 of 1932), shall apply in relation to the customs duties imposed by this section in like manner as the said section applies in relation to the duties mentioned therein.
(4) The provisions contained in Part III of the First Schedule to the Finance Act, 1925 (No. 28 of 1925), shall apply in relation to the duties, drawbacks, and allowances imposed or allowed by this section in like manner as those provisions apply in relation to the duties, drawbacks, and allowances mentioned in the said First Schedule, but with and subject to the following modifications, that is to say:—
(a) in clause 5, the 1st day of June, 1937, shall be substituted for the 6th day of May, 1925;
(b) in clause 7, the reference to sections 26 and 27 of the said Finance Act, 1925, shall be construed as a reference to this section.
(5) Section 25 of the Finance Act, 1931 (No. 31 of 1931), shall apply in relation to the duties, drawbacks, and allowances imposed or allowed by this section in like manner as it applies in relation to the duties, drawbacks, and allowances mentioned therein.
Duty on personal clothing and wearing apparel.
7.—(1) In lieu of the duty imposed by section 10 of the Finance Act, 1934 (No. 31 of 1934), a duty of customs shall be charged, levied, and paid—
(a) on every of the articles (whether completely or partially manufactured) mentioned in the second column in Part I of the Third Schedule to this Act (other than articles to which the said Part I is stated at the head thereof not to apply) imported into Saorstát Eireann on or after the 15th day of April, 1937, at the rate (save as is otherwise provided by this section) stated in the third column of the said Part I of the said Third Schedule opposite the mention of the article in the said second column, and
(b) on every component part of any article (other than an accessory of any personal clothing or wearing apparel) mentioned in the second column in Part I of the Third Schedule to this Act which is imported into Saorstát Eireann on or after the 15th day of April, 1937, at the rate (save as is otherwise provided by this section) at which duty is stated in the third column in the said Part I to be chargeable on the article of which such component part is a component part, and
(c) on every of the articles mentioned in the second column in Part II of the Third Schedule to this Act imported into Saorstát Eireann on or after the 15th day of April, 1937, at the rate stated in the third column of the said Part II opposite the mention of the article in the said second column.
(2) In the case of the several articles mentioned in the second column in Parts III and IV of the Third Schedule to this Act and to which the said Parts are respectively stated at the head thereof to be applicable (including, in the case of articles mentioned in the said Part III, partially manufactured articles and, in the case of articles mentioned in the said Part IV, incomplete articles), duty at the rate stated in the third column in the said Part III or the said Part IV (whichever is applicable) opposite the mention of the article in the said second column shall be the minimum duty chargeable by virtue of this section in respect of each such article, and accordingly the duty imposed by this section shall, in respect of every such article, be charged at whichever of the following rates produces in each particular case the greater amount of duty, that is to say, the rate chargeable in respect of such article under Part I or Part II (as the case may be) of the said Third Schedule or the rate chargeable under whichever of Parts III and IV of the said Third Schedule is applicable to such article.
(3) The statement of a percentage in the third column of the Third Schedule to this Act opposite the mention of any article in the second column of that Schedule shall be taken and construed as meaning a rate of duty equal to that percentage of the value of such article.
(4) Whenever the Revenue Commissioners are satisfied that any article chargeable with the duty imposed by this section is imported for use exclusively in a stage play or other dramatic or musical representation or performance, 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.
(5) Where a shirt, collar, or cuff is exported from Saorstát Eireann and undergoes outside Saorstát Eireann the process of first dressing and is then reimported into Saorstát Eireann, the duty imposed by this section shall, notwithstanding anything contained in section 25 of the Finance Act, 1933 (No. 15 of 1933), be charged, levied, and paid on such shirt, collar, or cuff on such reimportation and shall be so charged, levied, and paid at the rate which would be applicable if such shirt, collar, or cuff had not previously been exported from Saorstát Eireann.
(6) Notwithstanding anything contained in this section or the Third Schedule to this Act, the duty imposed by this section shall not be charged or levied—
(a) on boots, shoes, goloshes, sandals, clogs, or other external footwear, or on component parts or accessories thereof, nor
(b) on any accessory of personal clothing or wearing apparel which is imported separately from the clothing or apparel and is made wholly or mainly of non-textile materials, nor
(c) on any article which is a component part of any personal clothing or wearing apparel (other than an umbrella) and is made wholly or mainly of any non-textile material other than leather or fur, nor
(d) on any article which is a component part of any personal clothing or wearing apparel and is made wholly or mainly of leather and is shown to the satisfaction of the Revenue Commissioners to be suitable and intended for use in the manufacture of hats or caps, nor
(e) on any personal clothing or wearing apparel made wholly or mainly of paper, nor
(f) on any unassembled component parts of an umbrella, nor
(g) on any part of the following partial assemblies of component parts of an umbrella, that is to say:—
(i) separate ribs each having a stay attached,
(ii) assembled ferrules,
(iii) assembled runners,
(iv) assembled handles, nor
(h) on any article of a surgical or medical character intended to be worn because of or as a preventive against or remedy for any physical ailment or defect, nor
(i) on ornamental feathers or artificial flowers which are shown to the satisfaction of the Revenue Commissioners to be imported for use in the making or trimming of personal clothing or wearing apparel and are imported separately from such clothing or apparel, nor
(j) on hoods or shapes for the manufacture of hats which require for the purpose of such manufacture to be blocked, shaped, or cut, and in respect of which it is shown to the satisfaction of the Revenue Commissioners that the process of blocking, shaping, or cutting represents a substantial portion of the process of manufacture, nor
(k) on any component part or accessory of personal clothing or wearing apparel which, in the opinion of the Revenue Commissioners, is of the nature of a crest, badge, or motif, nor
(l) on any article which, in the opinion of the Revenue Commissioners, is designed, constructed, and intended for use by persons in the course of their employment as a protection against injury or disease, nor
(m) on any wig, toupet, or similar article.
(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) In this section and in the Third Schedule to this Act the expression “wearing apparel” includes pocket handkerchiefs and umbrellas, neither the word “boys” nor the word “girls” includes infants, and the word “trousers” shall be construed as meaning a single article whether described as “trousers” or as “a pair of trousers”, and shall also be construed as including long trousers, short trousers, breeches, knickerbockers, and other similar articles.
Amendment of section 25 of the Finance Act, 1924.
8.—Where a consignment or parcel to which section 25 of the Finance Act, 1924 (No. 27 of 1924), applies is imported on or after the 15th day of April, 1937, and contains two or more classes of goods liable to customs duty and the Revenue Commissioners are satisfied that such consignment or parcel is being imported as a gift to a person in Saorstát Eireann, the total amount of customs duties chargeable on such consignment or parcel shall, notwithstanding anything contained in the said section 25, be whichever of the following amounts is the greater, that is to say, the sum of two shillings and sixpence or the total of the several amounts of customs duties chargeable on the respective classes of dutiable goods contained in such consignment or parcel.
Termination of the duty on wheat.
9.—The duty of customs on wheat imposed by section 19 of the Finance Act, 1935 (No. 28 of 1935), shall not be charged or levied on any wheat imported into Saorstát Eireann on or after the 15th day of April, 1937.
Alteration of the duty on tea.
10.—(1) In lieu of the duty of customs imposed by section 18 of the Finance Act, 1935 (No. 28 of 1935), there shall be charged, levied, and paid on all tea imported into Saorstát Eireann on or after the 14th day of June, 1937, a duty of customs at the rate of twopence the pound.
(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 the Second Schedule to that Act contained a list of goods which were, by way of preferential rate, to be admitted free of duty, and tea which is shown to the satisfaction of the Revenue Commissioners not to have been subjected to any process of blending outside the country of origin were included in that list, and tea were omitted from the list of goods in the said Second Schedule to which five-sixths of the full rate is made applicable as a preferential rate.
Amendments of certain Finance Acts.
11.—(1) Every Act mentioned at the head of a Part of the Fourth Schedule to this Act shall be amended as follows, that is to say, every section, schedule, or reference number of or in such Act which is mentioned in the second column of the said Part of the said Fourth Schedule shall be amended in the manner stated in the third column of the said Part of the said Fourth Schedule opposite the mention of such section, schedule, or reference number (as the case may be) in the said second column.
(2) Every amendment which is so stated as aforesaid in the Fourth Schedule to this Act shall have effect as on and from the 15th day of April, 1937.
(3) The particulars stated in the fourth column of the Fourth Schedule to this Act are inserted in the said Fourth Schedule solely to facilitate the identification of the duties respectively affected by the several amendments mentioned in the said Fourth Schedule, and accordingly nothing contained in the said fourth column shall affect the construction of this section or the said Fourth Schedule or operate to extend, limit, or control the extent or effect of any amendments mentioned in the said Fourth Schedule.
Termination of certain customs duties.
12.—(1) The several duties mentioned in the third column of the Fifth Schedule to this Act and respectively imposed by the enactments mentioned in the second column of the said Fifth Schedule shall not be charged or levied on any articles imported into Saorstát Eireann on or after the 15th day of April, 1937.
(2) The particulars stated in the fourth column of the Fifth Schedule to this Act are inserted in the said Fifth Schedule solely to facilitate identification of the several duties mentioned in the third column of the said Fifth Schedule, and accordingly nothing contained in the said fourth column shall affect the construction or limit or control the operation of this section and the second and third columns of the said Fifth Schedule.
Repayment of portion of licence fee under the Cement Act, 1933.
13.—Whenever the quantity of cement imported under an import licence granted under Part V of the Cement Act, 1933 (No. 17 of 1933), is less than the quantity of cement authorised by such licence to be imported, the Minister for Industry and Commerce shall repay to the licensee under such licence so much of the fee paid in pursuance of section 36 of the said Act in respect of such licence as is proportionate to the difference between the quantity of cement imported under such licence and the quantity of cement authorised by such licence to be imported.
Production of certificates of origin in duplicate.
14.—Whenever an officer of customs requires, under section 65 of the Customs Consolidation Act, 1876, as amended by section 4 of the Finance (Miscellaneous Provisions) Act, 1935 (No. 7 of 1935), or under section 1 of the Revenue Act, 1909, as similarly amended, the importer of any goods or his agent to produce a certificate indicating the true origin of such goods, such officer may require such importer or his agent to produce such certificate in duplicate and, where the origin of such goods as stated in such certificate is a country between which and Saorstát Eireann a trade agreement is in force, such officer may transmit one duplicate of such certificate through the appropriate channels to a diplomatic representative or a consular or other officer of the government of such country.
PART III.
Miscellaneous and General.
Reduction of rates of stamp duty on shareholding banks.
15.—The stamp duty imposed by section 49 of the Finance Act, 1932 (No. 20 of 1932), on every bank which is for the time being a shareholding bank within the meaning of the Currency Act, 1927 (No. 32 of 1927), shall be charged and paid in respect of the half-year beginning on the 1st day of April, 1937, and in respect of every subsequent half-year at the rate of two and one-half per cent. per annum on the amount of consolidated bank notes mentioned in sub-section (1) of the said section 49 in lieu of the rate of three per cent. per annum mentioned in the said sub-section.
Amendment of section 33 of the Finance Act, 1935.
16.—Section 33 of the Finance Act, 1935 (No. 28 of 1935), shall be and is hereby amended as follows, that is to say:—
(a) by the addition at the end of sub-section (1) thereof of the words “or a consent in writing by the Revenue Commissioners (acting as aforesaid) to such payment pending the ascertainment and discharge of such duty”, and
(b) by the insertion of the words “or such consent” in sub-section (4) of the said section immediately after the word “certificate”.
Payment of compensation under the Damage to Property (Compensation) Acts, 1923 to 1933.
17.—Notwithstanding anything to the contrary contained in the Damage to Property (Compensation) Acts, 1923 to 1933, the Minister for Finance may, if he so thinks proper, pay in money out of moneys provided by the Oireachtas any compensation or other sum which he is required or authorised by the said Acts to pay by the issue of securities created under section 13 of the Damage to Property (Compensation) Act, 1923 (No. 15 of 1923), or under that section as applied by a subsequent enactment.
Transfer of money from the Road Fund to the Exchequer.
18.—With a view to providing moneys to meet charges which will fall upon the Central Fund in relation to schemes for the provision of employment and the relief of distress, the sum of one hundred thousand pounds shall be transferred and paid from the Road Fund to the Exchequer at such time or times in the financial year ending on the 31st day of March, 1938, and in such manner as the Minister for Finance shall direct.
Management of government stocks by certain banks.
19.—Until the Oireachtas otherwise provides, the several statutes and statutory orders and regulations relating to the management by the Bank of Ireland of the public stocks, funds, and securities of the late United Kingdom of Great Britain and Ireland which were in force immediately before the establishment of Saorstát Eireann shall apply and be deemed always to have applied, with the necessary modifications, to the management by the Bank of Ireland and the National City Bank, Limited, respectively of public stocks, funds and securities (other than Land Bonds) of the Government of Saorstát Eireann.
Declaration to be made before receipt of certain sums under Appropriation Acts.
20.—(1) In this section the expression “future Appropriation Act” means an Act passed at any time after the passing of this Act which appropriates supplies granted in a particular session of the Oireachtas.
(2) No person shall receive any part of a grant made in pursuance of a future Appropriation Act for non-effective services until he has subscribed such declaration as may from time to time be prescribed by a warrant of the Minister for Finance before one of the persons prescribed by such warrant.
(3) Whenever any such payment as is mentioned in the next preceding sub-section of this section is made at more frequent intervals than once in a quarter, the Minister for Finance may, notwithstanding anything contained in the said sub-section, dispense with the production of more than one such declaration as is mentioned in the said sub-section in respect of each quarter.
(4) Every person who makes a declaration for the purpose of this section which is to his knowledge untrue in any material particular shall be guilty of an offence under this section and shall be liable on summary conviction thereof to a fine not exceeding thirty pounds.
Care and management of taxes and duties.
21.—All taxes and duties imposed by this Act are hereby placed under the care and management of the Revenue Commissioners.
Short title, construction, and commencement.
22.—(1) This Act may be cited as the Finance Act, 1937.
(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, save as is otherwise expressly provided therein, be deemed to come into force on and shall take effect as on and from the 6th day of April, 1937.
FIRST SCHEDULE.
Certain Customs Duties.
Ref. No. | Description of article liable to duty | Rate of duty | Special provisions |
1 | (a) Neck halters for animals, imported in bulk, and completely or substantially manufactured, and made wholly or mainly of textile material, or of cordage, or of textile material and cordage; | 40% | — |
(b) articles which are component parts of neck halters for animals and are imported in bulk and are made wholly or mainly of textile material or of cordage or of textile material and cordage. | |||
2 | Boxes and cases not made wholly or mainly of metal which are imported empty and are, in the opinion of the Revenue Commissioners, of a kind suitable for and normally used in the display or sale of rings, pins, brooches, medals, watches, clocks, cuff links, studs, and articles of jewellery generally. | 50% | The duty imposed by Section 1 of the Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932), and mentioned at Ref. No. 16 in the First Schedule to that Act shall not be charged or levied on any article on which the duty mentioned at this reference number is chargeable. |
The licensing provision applies to the duty mentioned at this reference number. | |||
3 | Single yarn of cotton, flax or hemp which at importation is made up into ball form. | One shilling and sixpence the pound. | The licensing provision applies to the duty mentioned at this reference number. |
4 | Articles of any of the following descriptions which are, in the opinion of the Revenue Commissioners, designed and intended to be worn inside a boot or shoe for the purpose of relieving or correcting affections or deformities of the foot, that is to say:— | 40% | The licensing provision applies to the duty mentioned at this reference number. |
(a) soles, | |||
(b) supports, | |||
(c) chiropodist's pads. | |||
5 | Elastic stockings, socks, and bands which are, in the opinion of the Revenue Commissioners, of a kind used for the alleviation or cure of physical ailments or defects. | 40% | The licensing provision applies to the duty mentioned at this reference number. |
6 | (a) Wood which is imported in the piece and to which, in the opinion of the Revenue Commissioners, a veneer of wood has been affixed; | 50% | The licensing provision applies to the duty mentioned at this reference number. |
(b) Veneers of wood which, in the opinion of the Revenue Commissioners, have been subjected to one or more of the processes of cutting, preparation, and manufacture. | |||
7 | Adhesive solution in the preparation of which rubber is used or which contains rubber. | 50% | The licensing provision applies to the duty mentioned at this reference number. |
8 | (a) Draining boards made wholly or partly of asbestos and suitable for use on or in connection with household sinks; | Three shillings the hundredweight. | The licensing provision applies to the duty mentioned at this reference number. |
(b) articles made wholly or partly of asbestos and suitable for use in building or drainage. | |||
9 | (a) Single phase meters (for recording in watt-hours the consumption of electricity) which take not more than one hundred amperes of current and are, in the opinion of the Revenue Commissioners, completely or substantially assembled; (b) articles which are, in the opinion of the Revenue Commissioners, designed, constructed, and suitable for use as component parts of the meters mentioned in the foregoing paragraph. | (a) On meters— whichever of the following rates produces, in each particular case, the greater amount of duty, that is to say:— 50% or ten shillings the meter; (b) on component parts—50% | The licensing provision applies to the duty mentioned at this reference number. |
10 | Water containers which have a capacity of not less than one gallon and not more than twenty-eight gallons and are, in the opinion of the Revenue Commissioners, designed, constructed, and intended to be used in hot water circulation systems and to be heated solely by an internal electric element and are, in the opinion aforesaid, completely or substantially assembled. | 50% | The licensing provision applies to the duty mentioned at this reference number. |
11 | (a) Cooking apparatus for household use which is heated solely by electricity and consists of or is designed and constructed to incorporate an oven and not less than one and not more than four cooking rings; | 25% | The licensing provision applies to the duty mentioned at this reference number. |
(b) articles (other than electric heating elements imported separately) which are, in the opinion of the Revenue Commissioners, designed, constructed, and suitable for use as component parts for any such cooking apparatus as is mentioned in the foregoing paragraph. | |||
12 | Material which was, in the opinion of the Revenue Commissioners, made on or by means of a braiding machine and is imported in the piece and is not otherwise liable to duty. | 100% | The licensing provision applies to the duty mentioned at this reference number. |
13 | (a) Articles (whether completely or partially manufactured) which are made wholly or mainly of woven material and are, in the opinion of the Revenue Commissioners, suitable for personal, domestic, or household use and are, in the opinion aforesaid, not articles of personal clothing or wearing apparel and are not otherwise liable to duty; (b) tarpaulins; (c) articles (whether completely or partially manufactured) of any of the following descriptions made wholly or mainly of cotton, linen, or union cloth, and component parts (made wholly or mainly of woven fabric) of any such articles, that is to say:— | 40% | Any article chargeable with the duty mentioned at this reference number which is imported into Saorstát Éireann after exportation therefrom shall be exempt from such duty if it is shown to the satisfaction of the Revenue Commissioners that such article was manufactured in Saorstát Éireann and was exported from Saorstát Éireann solely for the purpose of undergoing one or more of the processes of proofing, bleaching, dyeing, painting, printing, and finishing, and did not undergo any other process of manufacture while so outside Saorstát Éireann. The licensing provision applies to the duty mentioned at this reference number. |
(i) ground sheets, | |||
(ii) tent covers, | |||
(iii) knapsacks, | |||
(iv) haversacks, | |||
(v) sleeping bags, | |||
(vi) hammock covers; | |||
(d) bags and sacks (whether completely or partially manufactured) which are made wholly or mainly of woven cotton, linen, or union fabric and are imported empty, and also component parts (made wholly or mainly of woven fabric) of any such bags or sacks. | |||
14 | Articles of any of the following descriptions which are, in the opinion of the Revenue Commissioners, made wholly or mainly of aluminium or of an alloy of which aluminium is the main constituent or of a combination of aluminium and any such alloy, that is to say:— | 50% | The licensing provision applies to the duty mentioned at this reference number. |
(a) hollow-ware of domestic or household use; | |||
(b) vessels and utensils which have a capacity not exceeding six gallons and are, in the opinion of the Revenue Commissioners, designed, constructed, and suitable for use in creameries or dairies; | |||
(c) culinary implements; | |||
(d) knitting pins; | |||
(e) lids for bottles and jars. | |||
15 | (a) Articles of any of the following descriptions which are, in the opinion of the Revenue Commissioners, completely or substantially assembled and which are, or the framework of which is, made wholly or mainly of steel or iron or a combination of steel and iron (such steel or iron being in sheet, strip, or hoop form not exceeding one-eighth of one inch in thickness or in tubular form or partly in one and partly in another or others of those forms) that is to say:— (i) tables (including medical instrument tables and medical dressing tables), chairs, stools, seats, couches, cupboards, food wagons, lockers, and draught or bed screens, (ii) racks and shelving of a type which are, in the opinion of the Revenue Commissioners, designed, constructed, and suitable for commercial, office, or library use, and containers for use with such racks or such shelving, | 50% | The duty mentioned at this reference number shall not be charged or levied on any article the outermost surface of which is wholly or mainly coated with zinc or on any article which is chargeable with, (a) the duty imposed by Section 4 of the Finance Act, 1933 (No. 15 of 1933), and mentioned at Ref. No. 12 in Part I of the First Schedule to that Act, or (b) the duty imposed by Section 8 of the Finance Act, 1934 (No. 31 of 1934), and mentioned at Ref. No. 8 in the First Schedule to that Act, or (c) any duty for the time being chargeable by virtue of a statutory order (made before the passing of this Act) on vitreous - enamelled hollow-ware. The licensing provision applies to the duty mentioned at this reference number. |
(iii) filing cabinets, filing boxes, and filing trays which are, in the opinion aforesaid, designed, constructed, and suitable for commercial or office use, | |||
(iv) commercial display stands, | |||
(v) holders for charts of body temperature, frames for such holders, surgical bed cradles, surgical walking frames, leg rests, back rests, hospital wheeled stretchers, and wheeled biers; | |||
(b) articles which, in the opinion of the Revenue Commissioners, are made wholly or mainly of steel or iron or a combination of steel and iron (such steel or iron being in sheet, strip, or hoop form not exceeding one-eighth of one inch in thickness or in tubular form or partly in one and partly in another or others of those forms), and are designed, constructed, and suitable primarily for use as a component part of any article mentioned in the foregoing paragraph as being chargeable with duty. | |||
16 | Seat standards and desk standards made wholly or mainly of iron or steel or a combination of iron and steel. | 40% | The licensing provision applies to the duty mentioned at this reference number. |
17 | Toy perambulators and component parts (other than wheels) of such perambulators. | 50% | The duty imposed by Section 7 of the Finance Act, 1936 (No. 31 of 1936), and mentioned at Ref. No. 30 in the First Schedule to that Act shall not be charged or levied on any article on which the duty mentioned at this reference number is chargeable. |
The licensing provision applies to the duty mentioned at this reference number. | |||
18 | (a) Bags which are, in the opinion of the Revenue Commissioners, designed, constructed, and suitable for carrying golf clubs; (b) component parts of the bags mentioned in the foregoing paragraph (a). | 40% | The duty imposed by Section 11 of the Finance Act, 1932 (No. 20 of 1932), and mentioned at Ref. No. 35 in the First Schedule to that Act shall not be charged or levied on any article on which the duty mentioned at this reference number is chargeable. |
The licensing provision applies to the duty mentioned at this reference number. | |||
19 | Paper which has not any matter or design printed thereon and is, when fully extended, of a weight equivalent to more than twelve pounds but not more than one hundred and thirty pounds to the ream of four hundred and eighty double crown sheets measuring thirty inches by twenty inches, but excluding any paper which, in the opinion of the Revenue Commissioners, comes within any of the following descriptions, that is to say:— | 50% | The duty mentioned at this reference number shall not be charged or levied on any article which is made from paper chargeable with the said duty nor on any paper which is, at importation, used as packing or wrapping for another article, nor on any article chargeable with the duty imposed by Section 7 of the Finance Act, 1936 (No. 31 of 1936), and mentioned at Ref. No. 34 in the First Schedule to that Act. |
(a) imitation parchment (including vegetable parchmentised paper), (b) grease-proof paper, (c) paper which has been subjected to a process of waterproofing by means of oil, wax, tar, or pitch, (d) paper so coated or treated as to produce a surface which is an imitation of metal, | The duty mentioned at this reference number is in addition to and not in substitution for the duty imposed by Section 11 of the Finance Act, 1935 (No. 28 of 1935), and mentioned at Ref. No. 15 in the Second Schedule to that Act. The licensing provision applies to the duty mentioned at this reference number. | ||
(e) transparent cellulose wrapping paper, | |||
(f) glazed transparent paper, | |||
(g) paper of the kind commonly known as newsprint, | |||
(h) paper so coated as to produce a surface which is an imitation of leather, | |||
(i) sensitized paper which is intended for use in the printing of cheques, photographs, designs, or drawings, | |||
(j) coated printing paper of the kind commonly known as art paper, | |||
(k) imitation art paper, | |||
(l) gummed paper, | |||
(m) paper of a kind suitable for the decoration of walls or of ceilings, | |||
(n) paper which permanently incorporates any textile material or to which any textile material is permanently affixed. | |||
20 | Music rolls and other similar articles designed and constructed for the reproduction of music by means of a pianola or other similar instrument. | 331/3% | The provisions of Section 8 of the Finance Act, 1919, shall apply to the duty mentioned at this reference number with the substitution of the expression “Saorstát Éireann” for the expression “Great Britain and Ireland” and as though the articles chargeable with the said duty 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. |
The licensing provision applies to the duty mentioned at this reference number. | |||
21 | Gramophone records and other similar articles designed and constructed for the reproduction of sound by means of a gramophone or other similar instrument, but not including cinematograph film designed and constructed for the reproduction of sound in conjunction with the exhibition of pictures or other optical effects by means of a cinematograph or other similar apparatus. | Nine-pence the article. | The licensing provision applies to the duty mentioned at this reference number. |
22 | Channelled metal frames of which the perimeter measures externally not less than fifty inches and which are, in the opinion of the Revenue Commissioners, suitable for use as frames for mirrors and do not at importation contain a mirror. | 40% | The licensing provision applies to the duty mentioned at this reference number. |
23 | (a) Flexible hose tubing or piping covered or bound with wire, but excluding any such tubing or piping which is made wholly or partly of rubber; | 50% | The licensing provision applies to the duty mentioned at this reference number. |
(b) hose tubing or piping made of a combination of rubber and canvas and of which the bore is lined or fitted with spiral wire. | |||
24 | Prepared material which is, in the opinion of the Revenue Commissioners, designed and suitable for use in the kindling of fires. | 331/3% | — |
25 | Any of the following articles which is made of or contains hair and at importation is, in the opinion of the Revenue Commissioners, completely or substantially manufactured, that is to say, wigs, transformations, toupets, scalps, switches, chignons, plaits, curls, beards, moustaches, and other similar articles, but excluding any such article which is shown, to the satisfaction of the Revenue Commissioners, to be imported solely for theatrical or fancy dress use. | 30% | The licensing provision applies to the duty mentioned at this reference number. |
26 | (a) Watches and watch movements which are, in the opinion of the Revenue Commissioners, completely or substantially assembled; (b) component parts of watches, but excluding any article which is chargeable as a watch movement under the foregoing paragraph (a). | On watches and watch movements—whichever of the following rates produces in each particular case the greater amount of duty, that is to say:— 33 1/3% or five shillings the article; on component parts chargeable under paragraph (b) in the second column—33 1/3% | The provisions of Section 8 of the Finance Act, 1919, shall apply to the duty mentioned at this reference number with the substitution of the expression “Saorstát Eireann” for the expression “Great Britain and Ireland” and as though articles chargeable with the said duty were included in the Second Schedule to the said Act in the list of goods to which two-thirds of the full rate is made applicable as a preferential rate. The licensing provision applies to the duty mentioned at this reference number in so far as it is chargeable on component parts chargeable under paragraph (b) in the second column. |
27 | Glazed pipes made wholly or mainly of clay or earthenware, and glazed connections (for pipes of any kind) made wholly or mainly of clay or earthenware. | One shilling and sixpence the hundred-weight. | The licensing provision applies to the duty mentioned at this reference number. |
28 | (a) Adhesive pastes; (b) powders for the preparation of adhesive pastes. | 37½% | The provisions of Section 8 of the Finance Act, 1919, shall apply to the duty mentioned at this reference number with the substitution of the expression “Saorstát Eireann” for the expression “Great Britain and Ireland” and as though the articles chargeable with that duty were included in the Second Schedule to the said Act in the list of goods to which two-thirds of the full rate is made applicable as a preferential rate. |
The licensing provision applies to the duty mentioned at this reference number. | |||
29 | (a) Racquets which are, in the opinion of the Revenue Commissioners, designed, constructed, and suitable for use in the games of tennis, lawn tennis, badminton, racquets, or similar games or in any one or more of such games; (b) frames and bends for use in the manufacture of any such racquets as are mentioned in the foregoing paragraph (a); (c) component parts (made wholly or mainly of wood and completely or partly manufactured and not mentioned in the foregoing paragraph (b) of any such racquets as are mentioned in the foregoing paragraph (a). | (a) On racquets, frames, and bends— 75% and ten shillings the article; (b) on component parts chargeable under paragraph (c) in the second column— 75% | The duty imposed by Section 11 of the Finance Act, 1932 (No. 20 of 1932), and mentioned at Ref. No. 35 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 duty mentioned at this reference number is in lieu of the duty imposed by Section 8 of the Finance Act, 1934 (No. 31 of 1934), and mentioned at Ref. No. 15 in the First Schedule to that Act, but so far only as that duty is chargeable in respect of articles mentioned in paragraph (a) in the second column at the said Ref. No. 15. |
The licensing provision applies to the duty mentioned at this reference number. | |||
30 | Articles which, in the opinion of the Revenue Commissioners, are rope, cord, or twine and are made of cotton, flax, hemp, ramie, jute, coir, or any like material or a combination of any two or more of those materials, but excluding binder twine, and also excluding any material which, in the opinion aforesaid, was made on or by means of a braiding machine and is suitable for use in the manufacture of laces, and also excluding any article which at importation forms part of another article. | 40% | The duty mentioned at this reference number is in lieu of the duty imposed by Section 8 of the Finance Act, 1934 (No. 31 of 1934), and mentioned at Ref. No. 36 in the First Schedule to that Act. The licensing provision applies to the duty mentioned at this reference number. |
31 | Grapes which are imported on or after any 1st day of September and on or before the next following 24th day of October and are, in the opinion of the Revenue Commissioner, hothouse grapes. | Five pence the pound. | The duty mentioned at this reference number is in addition to all other duties which may be chargeable on the article. 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 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. |
SECOND SCHEDULE.
Sugar, Molasses, Glucose, Saccharin—Rates of Duties, Drawbacks and Allowances.
Part I.—Duties.
Excise Duties | ||||||||||||
Goods | Customs Duties | Sugar and Molasses made wholly from Beet grown in Saorstát Eireann | All other Goods | |||||||||
s. | d. | s. | d. | s. | d. | |||||||
Sugar which, when tested by the polariscope, indicates a polarisation exceeding ninety-eight degrees | the cwt. | 16 | 4 | 1 | 2 | 16 | 4 | |||||
Sugar of a polarisation not exceeding seventy-six degrees | ” | 7 | 10 | 0 | 6½ | 7 | 10 | |||||
Sugar of a polarisation:— | ||||||||||||
Exceeding— | ||||||||||||
76 | and | not | exceeding | 77 | degrees | the cwt. | 8 | 1.2 | 0 | 6.9 | 8 | 1.2 |
77 | ” | ” | ” | 78 | ” | ” | 8 | 4.3 | 0 | 7.1 | 8 | 4.3 |
78 | ” | ” | ” | 79 | ” | ” | 8 | 7.4 | 0 | 7.3 | 8 | 7.4 |
79 | ” | ” | ” | 80 | ” | ” | 8 | 10.6 | 0 | 7.6 | 8 | 10.6 |
80 | ” | ” | ” | 81 | ” | ” | 9 | 1.7 | 0 | 7.8 | 9 | 1.7 |
81 | ” | ” | ” | 82 | ” | ” | 9 | 4.8 | 0 | 8.0 | 9 | 4.8 |
82 | ” | ” | ” | 83 | ” | ” | 9 | 8.0 | 0 | 8.2 | 9 | 8.0 |
83 | ” | ” | ” | 84 | ” | ” | 9 | 11.5 | 0 | 8.5 | 9 | 11.5 |
84 | ” | ” | ” | 85 | ” | ” | 10 | 3.0 | 0 | 8.7 | 10. | 3.0 |
85 | ” | ” | ” | 86 | ” | ” | 10 | 6.6 | 0 | 9.0 | 10 | 6.6 |
86 | ” | ” | ” | 87 | ” | ” | 10 | 10.1 | 0 | 9.2 | 10 | 10.1 |
87 | ” | ” | ” | 88 | ” | ” | 11 | 2.0 | 0 | 9.5 | 11 | 2.0 |
88 | ” | ” | ” | 89 | ” | ” | 11 | 5.9 | 0 | 9.8 | 11 | 5.9 |
89 | ” | ” | ” | 90 | ” | ” | 11 | 10.6 | 0 | 10.1 | 11 | 10.6 |
90 | ” | ” | ” | 91 | ” | ” | 12 | 3.3 | 0 | 10.5 | 12 | 3.3 |
91 | ” | ” | ” | 92 | ” | ” | 12 | 8.0 | 0 | 10.8 | 12 | 8.0 |
92 | ” | ” | ” | 93 | ” | ” | 13 | 0.8 | 0 | 11.2 | 13 | 0.8 |
93 | ” | ” | ” | 94 | ” | ” | 13 | 5.5 | 0 | 11.5 | 13 | 5.5 |
94 | ” | ” | ” | 95 | ” | ” | 13 | 10.2 | 0 | 11.8 | 13 | 10.2 |
95 | ” | ” | ” | 96 | ” | ” | 14 | 2.9 | 1 | 0.2 | 14 | 2.9 |
96 | ” | ” | ” | 97 | ” | ” | 14 | 7.6 | 1 | 0.5 | 14 | 7.6 |
97 | ” | ” | ” | 78 | ” | ” | 15 | 0.3 | 1 | 0.8 | 15 | 0.3 |
Molasses (except when cleared for use by a licensed distiller in the manufacture of spirits) and invert sugar and all other sugar and extracts from sugar which cannot be completely tested by the polariscope, and on which duty is not specially charged by reference to the other provisions of this Part of this Schedule:— | ||||||||||||
If containing 70 per cent. or more of sweetening matter | the cwt. | 10 | 9 | 0 | 9 | 10 | 9 | |||||
If containing less than 70 per cent. and more than 50 per cent. of sweetening matter | the cwt. | 7 | 10 | 0 | 6½ | 7 | 10 | |||||
If containing not more than 50 per cent. of sweetening matter | the cwt. | 3 | 11 | 0 | 3½ | 3 | 11 | |||||
The amount of sweetening matter to be taken to be the total amount of sugar contained in the article as determined by analysis in manner directed by the Revenue Commissioners | ||||||||||||
Glucose: | ||||||||||||
Solid | the cwt. | 10 | 9 | — | 10 | 9 | ||||||
Liquid | the cwt. | 7 | 10 | — | 7 | 10 | ||||||
Saccharin (including substances of a like nature or use) | the oz. | 4 | 11 | — | 4 | 11 | ||||||
Part II.
Drawbacks and Allowances.
A.—Customs.
Nature of Drawback or Allowance | Amount or Rate of Drawback or Allowance |
(1) Drawback on the export, or on the shipment or deposit in a bonded warehouse for use as ship's stores, of duty-paid sugar or molasses (including sugar or molasses produced from duty-paid sugar or molasses) which has passed a refinery in Saorstát Éireann. | In the case of molasses produced in bond, an amount equal to the duty paid, and, in any other case, an amount equal to the duty which would be chargeable on the importation of the like article. |
(2) Drawback on the deposit in a bonded warehouse for export of beer in the brewing of which duty-paid sugar or glucose has been used. | An amount equal to the duty paid in respect of the sugar or glucose. |
(3) Drawback on the export, or on the shipment or deposit in a bonded warehouse for use as ship's stores, of goods (other than beer) in the manufacture or preparation of which in Saorstát Éireann any duty-paid sugar, molasses, glucose or saccharin has been used. | An amount equal to the duty chargeable in respect of that quantity of the sugar, molasses, glucose or saccharin which appears to the satisfaction of the Revenue Commissioners to have been used in the manufacture or preparation of the goods, or, in the case of residual products, to be contained in the goods. |
(4) Drawback to be allowed to a refiner on molasses produced in Saorstát Éireann from sugar on which the import duty has been paid at the current rate and delivered to a licensed distiller for use in the manufacture of spirits the cwt. | 3s. 11d. |
(5) Allowance to a refiner on molasses, used solely for the purpose of food for stock, produced in Saorstát Éireann from sugar on which the import duty has been paid at the current rate the cwt. | 3s. 11d. |
B.—Excise.—Sugar and Molasses Made Wholly from Beet Grown in Saorstát Eireann.
Nature of Drawback or Allowance | Amount or Rate of Drawback or Allowance |
(1) Drawback on the export, or on the shipment or deposit in a bonded warehouse for use as ship's stores, of duty-paid sugar or molasses. | An amount equal to the duty paid. |
(2) Drawback on the deposit in a bonded warehouse for export of beer in the brewing of which duty-paid sugar has been used. | An amount equal to the duty paid in respect of the sugar. |
(3) Drawback on the export, or on the shipment or deposit in a bonded warehouse for use as ship's stores, of goods (other than beer) in the manufacture or preparation of which in Saorstát Eireann any duty-paid sugar or molasses has been used. | An amount equal to the duty paid in respect of that quantity of the sugar or molasses which appears to the satisfaction of the Revenue Commissioners to have been used in the manufacture or preparation of the goods. |
(4) Drawback to be allowed to a refiner on molasses produced in Saorstát Eireann from sugar on which the excise duty has been paid and delivered to a licensed distiller for use in the manufacture of spirits the cwt. | 0s. 3½d. |
(5) Allowance to a refiner on molasses, used solely for the purpose of food for stock, produced in Saorstát Eireann from sugar on which the excise duty has been paid the cwt. | 0s. 3½d. |
C.—Excise.—All Other Goods.
Nature of Drawback or Allowance | Amount or Rate of Drawback or Allowance |
(1) Drawback on the export, or on the shipment or deposit in a bonded warehouse for use as ship's stores, of duty-paid sugar, molasses, glucose or saccharin. | An amount equal to the duty paid. |
(2) Drawback on the deposit in a bonded warehouse for export of beer in the brewing of which duty-paid sugar or glucose has been used. | An amount equal to the duty paid. |
(3) Drawback on the export, or on the shipment or deposit in a bonded warehouse for use as ship's stores, of goods (other than beer) in the manufacture or preparation of which in Saorstát Eireann any duty-paid sugar, molasses, glucose, or saccharin has been used. | An amount equal to the duty paid in respect of that quantity of the sugar, molasses, glucose or saccharin which appears to the satisfaction of the Revenue Commissioners to have been used in the manufacture or preparation of the goods. |
(4) Drawback to be allowed to a refiner on molasses produced in Saorstát Eireann from sugar on which the excise duty has been paid at the current rate and delivered to a licensed distiller for use in the manufacture of spirits the cwt. | 3s. 11d. |
(5) Drawback on the deposit of duty-paid glucose in a warehouse approved by the Revenue Commissioners under Section 2 of the Manufactured Tobacco Act, 1863, for the manufacture of cavendish and negrohead tobacco. | An amount equal to the drawback which would have been payable on the export of the glucose. |
(6) Allowance to a refiner on molasses, used solely for the purpose of food for stock, produced in Saorstát Eireann from sugar on which the excise duty has been paid at the current rate the cwt. | 3s. 11d. |
THIRD SCHEDULE.
The Duty on Personal Clothing and Wearing Apparel.
Part I.
This Part of this Schedule does not apply to any article Chargeable under Part II of this Schedule.
Ref. No. | Description of articles liable to duty | Rates of duty |
1 | Shirts | 40% |
2 | Collars and cuffs | 40% |
3 | Corsets, brassieres, and similar garments | 40% |
4 | Gloves | 40% |
5 | Handkerchiefs | 60% |
6 | Undergarments made wholly or mainly of silk or artificial silk and not specifically mentioned at any other reference number in this Part of this Schedule. | 60% |
7 | Umbrellas | 40% |
8 | Articles which, in the opinion of the Revenue Commissioners, are guards or protectors and are designed, constructed, and intended for use in games or sport. | 10% |
9 | Hats and caps which are made wholly or mainly of leather or leather substitute or are proofed. | 60% |
10 | Hats and caps which are, in the opinion of the Revenue Commissioners, either suitable for wear by men or suitable for wear by boys and (in either case) are either top hats or hats or caps made wholly or mainly of woven tissue of wool or worsted. | 60% |
11 | Hats and caps not chargeable under either of the two next preceding reference numbers. | 25% |
12 | Shawls | 30% |
13 | Articles of personal clothing or wearing apparel which are wholly or mainly knitted or made of knitted fabric and are not chargeable under any of the foregoing reference numbers in this Part of this Schedule. | 40% |
14 | Articles of personal clothing or wearing apparel not chargeable under any other reference number in this Part of this Schedule. | 60% |
15 | Articles which are, in the opinion of the Revenue Commissioners, accessories of personal clothing or wearing apparel. | 60% |
Part II.
Ref. No. | Description of articles liable to duty | Rate of duty |
16 | All garments (whether complete or incomplete) which, in the opinion of the Revenue Commissioners, have, before importation, been substantially worn or otherwise used outside Saorstát Eireann by a person other than the importer and the members of his family or household. | 25% |
Part III.
This Part of this Schedule does not apply to any article chargeable under Part II of this Schedule.
Ref. No. | Description of Articles liable to Duty | Rates of Minimum Duty |
17 | Proofed overcoats and other proofed coats | 5/-per article. |
18 | Overcoats and suits which, in the opinion of the Revenue Commissioners, are made wholly or mainly of woven tissue and are not proofed, and are either suitable for wear by men or suitable for wear by boys. | 10/- per overcoat or per suit, as the case may be. |
19 | Coats, jackets, and trousers which, in the opinion of the Revenue Commissioners, are made wholly or mainly of woven tissue and are not proofed and are either suitable for wear by men or suitable for wear by boys. | 4/- per article. |
20 | Waistcoats which, in the opinion of the Revenue Commissioners, are made wholly or mainly of woven tissue and are not proofed and are either suitable for wear by men or suitable for wear by boys. | 2/- per article. |
21 | Hose, half-hose, and component parts of hose or half-hose. | 3d. per article. |
22 | Undergarments (excluding shirts and shirt collars) which, in the opinion of the Revenue Commissioners, are wholly or mainly knitted or made of knitted fabric. | 10d. per article. |
23 | Cardigans, pullovers, jerseys, blouses, and similar articles wholly or mainly knitted or made of knitted fabric. | 1/3 per article. |
24 | Cardigans pullovers, jerseys, blouses, and similar articles to which the next preceding reference number does not apply. | 3/- per article. |
25 | Shirts. | 1/3 per article. |
26 | Shirt collars | 3d. per article. |
27 | Articles which, in the opinion of the Revenue Commissioners, are dungarees, overalls, aprons, pinafores, or similar garments and are not proofed. | ⅙ per article. |
28 | Gloves and gauntlets made wholly or mainly of leather or of skin or of leather and skin and not backed with fur, and also component parts (made of leather or of skin or of leather and skin) of any such gloves, excluding any such gloves and gauntlets which, in the opinion of the Revenue Commissioners, are suitable and intended for wear by boys or for wear by girls or for wear by infants, and also excluding component parts of the said gloves and gauntlets so excluded. | 8d. per article. |
29 | Suits, coats, and dresses which, in the opinion of the Revenue Commissioners, are made wholly or partly of woven tissue and are either suitable for wear by women or suitable for wear by girls. | 15/- per suit, coat, or dress, as the case may be. |
30 | Skirts which do not form part of a suit or costume at importation and are, in the opinion of the Revenue Commissioners, made wholly or partly of woven tissue. | 7/6 per article. |
31 | Handkerchiefs | 1d. per article. |
Part IV.
This Part of this Schedule applies only to articles which are chargeable under Part II of this Schedule and are not shown to the satisfaction of the Revenue Commissioners to be imported otherwise than for sale.
Ref. No. | Description of Articles liable to Duty | Rates of Minimum Duty |
32 | Overcoats, suits, and costumes. | 3/- per overcoat, suit, or costume, as the case may be. |
33 | Coats, jackets, frocks, dresses, wraps, skirts, and trousers not imported with and as part of a suit or costume. | ⅙ per article. |
34 | All articles of personal clothing or wearing apparel not chargeable under either of the foregoing reference numbers in this Part of this Schedule. | 6d. per article. |
FOURTH SCHEDULE.
Amendments of Certain Finance Acts.
Part I.—Finance Act, 1926 (No. 35 of 1926).
Ref. No. | Section or Schedule Amended | Nature of Amendment | General Subject Matter of Amendment |
1 | Section 8. | The duty imposed by the said Section 8 shall, in so far as it is chargeable on component parts which are, in the opinion of the Revenue Commissioners, cabinets, cases, and other like containers completely or substantially manufactured, be charged, levied, and paid at the rate of an amount equal to fifty per cent. of the value of the article in lieu of the rate fixed by Section 21 of the Finance Act, 1932 (No. 20 of 1932), as amended by Section 13 of the Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932), and Ref. No. 2 in the Third Schedule to that Act. | Partial change of rate of duty on wireless telegraphy apparatus. |
Part II.—Finance (Customs Duties) (No. 2) Act, 1932 (No. 11 of 1932).
Ref. No. | Section or Schedule Amended | Nature of Amendment | General Subject Matter of Amendment |
2 | Section 2 and the First Schedule. | (a) Sub-section (3) of the said Section 2 shall be deleted, and the following sub-section shall be substituted therefor, that is to say:— | The duty on agricultural machinery. |
“(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 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.” and | |||
(b) in Paragraph 2 of the said First Schedule— | |||
(i) the words “swathe turners” shall be deleted, and the words “swathe turners and machines capable of being used as swathe turners” shall be substituted therefor, and | |||
(ii) the words “hay tedders (excluding hay kickers)” shall be deleted, and the words “hay tedders and hay kickers” shall be substituted therefor, and | |||
(iii) the words “single and double turnip and mangold seed sowing machines” shall be deleted, and the words “machines for sowing seeds of root crops” shall be substituted therefor. | |||
3 | Section 8 | (a) In sub-section (2) of the said Section 8, the paragraph (c) which was inserted in that sub-section by Section 14 of the Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932), and Ref. No. 6 in the Fourth Schedule to that Act shall be deleted, and | The duty on brushes and brooms. |
(b) the following sub-section shall be added at the end of the said Section 8, that is to say, | |||
“(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.” | |||
4 | Section 22, as amended by subsequent enactments. | In sub-section (7) of the said Section 22, the following words and paragraphs shall be added at the end of the said sub-section as amended by subsequent enactments, that is to say:— “and (n) adhesive pastes, and (o) powders for the preparation of adhesive pastes.” | Additions to articles liable to package duty. |
Part IV.—Finance (Customs Duties) (No. 4) Act, 1932 (No. 34of 1932).
Ref.No. | Section or Schedule Amended | Nature of Amendment | General Subject Matter of Amendment |
5 | First Schedule, Ref. No. 11. | In the second column at the said Ref. No. 11, all words from the word “excluding” to the word “gallery” shall be deleted, and the words “excluding any such frame containing a picture which is imported for a public picture gallery” shall be substituted therefor. | The duty on wooden picture frames. |
Part V.—Finance Act, 1933 (No. 15of 1933).
Ref. No. | Section or Schedule Amended | Nature of Amendment | General Subject Matter of Amendment |
6 | Section 7 | In sub-section (6) of the said Section 7, the words “the Lovibond Tintometer” shall be deleted, and the words “a Lovibond Tintometer having a cell of which the length is eighteen inches” shall be substituted therefor. | The duty on mineral hydrocarbon heavy oil. |
7 | First Schedule, Ref. No. 6. | The duty mentioned at the said Ref. No. 6 shall:— | Change of rate of duty on unglazed clay manufactures. |
(i) when chargeable at the full rate, be charged, levied, and paid at the rate of an amount equal to seventy-five per cent, of the value of the article in lieu of the rate mentioned in the third column at the said reference number, and | |||
(ii) when chargeable, by virtue of Section 8 of the Finance Act, 1919, at a preferential rate, be charged, levied, and paid at the rate of an amount equal to fifty per cent. of the value of the article in lieu of the rate mentioned in the fourth column at the said reference number. | |||
8 | Second Schedule, Ref. No. 2. | The provisions of Section 8 of the Finance Act, 1919, shall not apply to the duty mentioned at the said Ref. No. 2. | The duty on dry batteries. |
Part VI.—Finance Act, 1934 (No. 31 of 1934).
Ref. No. | Section or Schedule Amended | Nature of Amendment | General Subject Matter of Amendment |
9 | First Schedule, Ref. No. 16. | In the second column at the said Ref. No. 16, the following word and sub-paragraph shall be added at the end of paragraph (a), that is to say:— | The duty on certain leather and skin bags, etc. |
“and | |||
(iii) bags which are, in the opinion aforesaid, designed, constructed, and suitable to be carried about the person when shopping, for the primary purpose of holding the articles purchased.” | |||
10 | First Schedule, Ref. No. 27. | In the second column at the said Ref. No. 27 the following words shall be inserted after the word “bedding,” that is to say, “including articles (whether imported separately or in the piece) which are, in the opinion of the Revenue Commissioners, bedspread centres, but”. | Extension of the duty on bedding. |
11 | Section 5. | Sub-section (3) of the said Section 5 shall be deleted. | Cesser of bounty on mineral hydrocarbon light oil. |
Part VIII.—Finance Act, 1935 (No. 28 of 1935).
Ref. No. | Section or Schedule Amended | Nature of Amendment | General Subject Matter of Amendment |
12 | First Schedule, Ref. No. 7. | (a) In paragraph (c) in the second column at the said Ref. No. 7, the word “lead” shall be deleted, and the word “metal” shall be substituted therefor, and | The duty on certain metal frames and sashes. |
(b) in paragraph (d) in the second column at the said Ref. No. 7, the word “lead” shall be deleted, and the word “metal” shall be substituted therefor. | |||
13 | First Schedule, Ref. No. 9. | The duty mentioned at the said Ref. No. 9 shall be charged, levied, and paid at the rate of an amount equal to one hundred per cent. of the value of the article in lieu of the rate mentioned in the third column at the said reference number. | Change of rate of duty on parcel tape and holders therefor. |
14 | First Schedule, Ref. No. 25. | In the fourth column, the first provision, that is to say, the provision beginning with the words “The duty” and ending with the word “chargeable,” shall be deleted. | The duty on certain religious books. |
15 | Sixth Schedule, Ref Nos. 2 and 4. | The duty imposed by Section 9 of the Finance Act, 1934 (No. 31 of 1934), shall)— (a) in so far as it is chargeable on any of the articles mentioned in the second column at the said Ref. No. 2, be charged, levied, and paid at the rate of an amount equal to sixty per cent. of the value of the article in lieu of the rate mentioned in the third column at the said Ref. No. 2, and | Change of rate of duty on certain component parts of boots and shoes. |
(b) in so far as it is chargeable on any of the articles mentioned in the second column at the said Ref. No. 4, be charged levied, and paid at the rate of an amount equal to forty per cent. of the value of the article in lieu of the rate mentioned in the third column at the said Ref. No. 4. |
Part IX.—Finance Act, 1936 (No. 31 of 1936).
Ref. No. | Section or Schedule Amended | Nature of Amendment | General Subject Matter of Amendment |
16 | First Schedule, Ref. No. 9. | The duty mentioned at the said Ref. No. 9 shall be charged, levied, and paid at the rate of one penny the hundred articles in lieu of the rate mentioned in the third column at the said reference number. | Change of rate of duty on disc bottle stoppers. |
17 | First Schedule, Ref. No. 27. | In the second column at the said Ref. No. 27— | The duty on casein, etc. goods. |
(a) paragraph (i) shall be deleted, and | |||
(b) paragraph (o) shall be deleted and the following paragraph shall be substituted therefor, that is to say, “(o) trays of every description.” | |||
18 | First Schedule, Ref. No. 37. | In the second column at the said Ref. No. 37 the words “wood, glass” shall be deleted. | Extension of the duty on certain uncovered buttons. |
19 | First Schedule, Ref. No. 41. | In paragraph (a) in the second column all words from the words “but excluding” to the end of the paragraph shall be deleted. | The duty on certain laces. |
FIFTH SCHEDULE.
Customs Duties Terminated.
Ref. No. | Enactment imposing or defining the duty | Particulars of the duty | General description of the duty |
1 | The Finance Act, 1932 (No. 20 of 1932), Section 16. | The duty imposed by the said Section 16, but so far only as that duty is chargeable on watches and component parts of watches. | The duty on watches and component parts thereof. |
2 | The Finance Act, 1932 (No. 20 of 1932), Section 19. | The duty imposed by the said Section 19. | The duty on gramophone records. |
3 | The Finance Act, 1932 (No. 20 of 1932), Section 11 and Ref. No. 12 in the First Schedule. | The duty mentioned at the said Ref. No. 12. | The duty on adhesive paste. |
4 | The Finance Act, 1932 (No. 20 of 1932), Section 11 and Ref. No. 15 in the First Schedule. | The duty mentioned at the said Ref. No. 15, but so far only as that duty is chargeable on articles mentioned in paragraph (b) in the second column at the said reference number. | The duty on certain books bound in leather or imitation leather. |
5 | The Finance Act, 1934 (No. 31 of 1934), Section 8 and Ref. No. 6 in the First Schedule. | The duty mentioned at the said Ref. No. 6, but so far only as that duty is chargeable on articles mentioned in paragraph (d) in the second column at the said reference number. | The duty on cast iron desk and seat standards. |
6 | The Finance Act, 1934 (No. 31 of 1934), Section 8 and Ref. No. 21 in the First Schedule. | The duty mentioned at the said Ref. No. 21. | The duty on certain articles of woven fabric. |
7 | The Finance Act, 1934 (No. 31 of 1934), Section 8 and Ref. No. 40 in the First Schedule. | The duty mentioned at the said Ref. No. 40. | The duty on certain aluminium manufactures. |
8 | The Finance Act, 1934 (No. 31 of 1934), Section 8 and Ref. No. 42 in the First Schedule. | The duty mentioned at the said Ref. No. 42. | The duty on certain wirebound hose. |
9 | The Finance Act, 1935 (No. 28 of 1935), Section 11 and Ref. No. 4 in Part I of the Second Schedule. | The duty mentioned at the said Ref. No. 4. | The duty on asbestos articles. |
10 | The Finance Act, 1935 (No. 28 of 1935), Section 11 and Ref. No. 10 in the Second Schedule. | The duty mentioned at the said Ref. No. 10. | The duty on certain glazed pipes and connections. |
11 | The Finance Act, 1936 (No. 31 of 1936), Section 7 and Ref. No. 14 in the First Schedule. | The duty mentioned at the said Ref. No. 14. | The duty on certain articles of sheet or tubular metal. |
12 | The Finance Act, 1936 (No. 31 of 1936), Section 7 and Ref. No. 41 in the First Schedule. | The duty mentioned at the said Ref. No. 41, but so far only as that duty is chargeable on articles mentioned in paragraph (b) in the second column at the said reference number. | The duty on certain material for the manufacture of laces. |