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Uimhir 22 de 1932.
ACHT AIRGID (DIÚITÉTHE CUSTUM) (UIMH. 3), 1932.
Diúité ar phlúr chruithneachtan agus ar mhin chruithneachtan.
1.—(1) Déanfar diúité custum do réir cúig scillinge an dá chéad agus ochtó púnt d'éileamh, do ghearradh agus d'íoc ar na hearraí go léir d'aon tsaghas acu so leanas a hiomportálfar isteach i Saorstát Éireann an 7adh lá d'Iúl, 1932, no dá éis sin, sé sin le rá, plúr cruithneachtan, min chruithneachtan gur cruithneacht an t-abhar ar fad no nách mór ar fad as ar meileadh í, agus ullmhóidí (seachas arán, brioscaí, buillíní agus cácaí) go ndearnadh plúr cruithneachtan, no min chruithneachtan gur cruithneacht an t-abhar ar fad no nách mór ar fad as ar meileadh í, d'úsáid chun iad do dhéanamh.
(2) Pé uair is deimhin leis an Aire Airgid, tar éis do dul i gcomhairle leis an Aire Tionnscail agus Tráchtála, nách leor an méid plúir chruithneachtan, no an méid mine cruithneachtan gur cruithneacht an t-abhar ar fad no nách mór ar fad as ar meileadh í, atá ar fáil o dhéantóirí i Saorstát Éireann, no ná fuil an méid atá ar fáil amhlaidh oiriúnach, no ná fuil aon phlúr cruithneachtan, no min chruithneachtan den tsaghas san, ar fáil amhlaidh, no pé uair is dóich leis an Aire Airgid, tar éis do dul i gcomhairle amhlaidh mar adubhradh, gur mhaith an rud san do dhéanamh féadfaidh na Coimisinéirí Ioncuim, le ceadúnas, a údarú do dhuine ar bith, fé réir cólíonadh pé coinníollacha (más aon cheann é) is oiriúnach leo d'fhorchur, an mhin chruithneachtan no an plúr cruithneachtan san adubhradh d'iomportáil gan an diúité forchuirtear leis an alt so do bheith íoctha uirthe no air, agus an iomportáil sin do dhéanamh gan teora maidir le n-a ham no le n-a méid no maidir le ceachtar acu no go dteora áirithe maidir le n-a ham no le n-a méid, fé mar is dóich leis na Coimisinéirí Ioncuim is ceart.
(3) Má dheineann duine ar bith éinní (tré ghníomh no tré fhaillí) is sárú ar choinníoll a bheidh forchurtha ag an Coimisinéirí Ioncuim fén bhfo-alt deiridh sin roimhe seo, beidh an duine sin ciontach i gcionta fé sna hAchtanna Custum agus ragha sé fé phionós caogad púnt in aghaidh gach cionta den tsórt san agus déanfar na hearraí gur ina dtaobh do rinneadh an cionta san do gheallbhruideadh.
Cúram agus bainistí an diúité.
2.—Cuirtear fé chúram agus fé bhainistí na gCoimisinéirí Ioncuim leis seo an diúité forchuirtear leis an Acht so.
Gearr-theideal agus léiriú.
3.—(1) Féadfar an tAcht Airgid (Diúitéthe Custum) (Uimh. 3), 1932, do ghairm den Acht so.
(2) Léireofar an tAcht so mar éinní amháin leis na hAchtanna Custum.
Number 22 of 1932.
FINANCE (CUSTOMS DUTIES) (No. 3) ACT, 1932.
ARRANGEMENT OF SECTIONS
Section | |
Number 22 of 1932.
FINANCE (CUSTOMS DUTIES) (No. 3) ACT, 1932.
Duty on wheat flour and wheat meal.
1.—(1) A duty of customs at the rate of five shillings the two hundred and eighty pounds shall be charged, levied and paid on all goods of any of the following descriptions imported into Saorstát Eireann on or after the 7th day of July, 1932, that is to say, wheat flour, wheat meal milled wholly or mainly from wheat, and preparations (other than bread, biscuits, buns and cakes) in the manufacture of which wheat flour or wheat meal milled wholly or mainly from wheat has been used.
(2) Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, is satisfied that wheat flour or wheat meal milled wholly or mainly from wheat is not obtainable from manufacturers in Saorstát Eireann in sufficient quantities, or in suitable condition, or at all, or whenever the Minister for Finance, after such consultation as aforesaid, considers it desirable, the Revenue Commissioners may by licence authorise any person, subject to compliance with such conditions (if any) as they may think fit to impose, to import without payment of the duty imposed by this section such wheat meal or wheat flour as aforesaid 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.
(3) If any person does any act (whether of commission or omission) which is a contravention of a condition imposed by the Revenue Commissioners under the next preceding sub-section, he shall be guilty of an offence under the Customs Acts and shall for each such offence incur a penalty of fifty pounds, and the goods in respect of which such offence is committed shall be forfeited.
Care and management of duty.
2.—The duty imposed by this Act is hereby placed under the care and management of the Revenue Commissioners.
Short title and construction.
3.—(1) This Act may be cited as the Finance (Customs Duties) (No. 3) Act, 1932.
(2) This Act shall be construed as one with the Customs Acts.