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Uimhir 31 de 1934.
ACHT AIRGID, 1934.
[2adh Lúnasa, 1934.]
CUID I.
Cain Ioncuim agus For-chain.
Cáin ioncuim agus for-cháin in aghaidh na bliana 1934-35.
1.—(1) In aghaidh na bliana dar tosach an 6adh lá d'Abrán, 1934, éilcofar cáin ioncuim do réir ceithre scillinge agus reul fén bpúnt.
(2) In aghaidh na bliana dar tosach an 6adh lá d'Abrán, 1934, éileofar for-cháin ar ioncum aon duine aonair gur mó ná míle agus cúig céad púnt iomláine a ioncuim o gach taobh, agus is do réir na rátaí céanna gur dá réir a héilíodh í in aghaidh na bliana dar thosach an 6adh lá d'Abrán, 1933, a héileofar amhlaidh í.
(3) Na forálacha reachtúla agus eile bhí i bhfeidhm ar feadh na bliana dar thosach an 6adh lá d'Abrán, 1933, i dtaobh cánach ioncuim agus for-chánach, beidh éifeacht acu uile agus fé seach, fé réir forálacha an Achta so, i dtaobh na cánach ioncuim agus na for-chánach a héileofar mar adubhradh in aghaidh na bliana dar tosach an 6adh lá d'Abrán, 1934.
Deire le lomhála áirithe in aghaidh deisiúcháin.
2.—(1) Scuirfidh Rialacha 7 agus 8 (a bhaineann le lomhála áirithe in aghaidh deisiúcháin agus cothabhála) d'Uimh. V (Rialacha i dtaobh laigheaduithe agus liúntaisí) de Sceideal A den Income Tax Act, 1918, fé mar atá san leasuithe le hachtacháin ina dhiaidh sin, scuirfid d'éifeacht do bheith acu maidir le haon cháinmheas seachas cáinmheas ar aon tailte no ar aon tigh feirme no foirgintí feirme ar seilbh i dteanta aon tailte chun na dtailte sin d'oibriú mar fheirm no ar aon áitreibh is muilte, monarchain, no áitreibh eile den tsórt san.
(2) Más deimhin leis na Coimisinéirí Ioncuim, maidir le haon tigh no foirgint nách mó a luach bliantúil, ar n-a fháil amach do réir ailt 187 den Income Tax Act, 1918, ná cúig púint—
(a) go bhfuil an tigh no an fhoirgint sin curtha ar cíos bona fide chun tionónta, agus
(b) gurb é an tiarna tighe no an gar-léasóir íocann costas deisiúcháin, cothabhála agus árachais an tighe no na foirginte sin, agus
(c) go bhfuil an t-ioncum bliantúil a gheibheann an tiarna tighe no an gar-léasóir sin as an tigh no as an bhfoirgint sin, níos lugha, ar na blianta do thógaint le chéile agus tar éis lomhálacha do thabhairt in aghaidh ar chosain an deisiúchán agus an chothabháil agus an t-árachas san air, ná luach bliantúil an tighe no na foirginte sin ar n-a fháil amach mar adubhradh,
féadfaidh na Coimisinéirí Ioncuim pé faoiseamh do dheonadh, tré aisíoc no ar shlí eile, is cóir.
Cáinmheasa áirithe fé Sceideal E.
3.—(1) Cáinmheasa fé Sceideal E den Income Tax Act, 1918, ar dhaoine le n-ar bhain an tAcht Seirbhísí Puiblí (Fearachas Sealadach), 1933 (Uimh. 37 de 1933), déanfar amach iad fé is ná hachtófaí an tAcht deiridh sin a luaidhtear.
(2) Chun cáinmheasa fé Sceideal E den Income Tax Act, 1918, ar dhuine is oifigeach do réir bhrí an Achta Seirbhísí Áitiúla (Fearachas Sealadach), 1934 (Uimh. 16 de 1934), do dhéanamh amach in aghaidh na bliana dar tosach an 6adh lá d'Abrán, 1934, lomhálfar laigheadú is có-ionann le méid a baineadh no atá le baint alos na bliana airgeadais dar tosach an 1adh lá d'Abrán, 1934, fén Acht Seirbhísí Áitiúla (Fearachas Sealadach), 1934, adubhradh, de thuarastal (do réir bhrí an Achta san) an duine sin.
(3) Chun cáinmheas fé Sceideal E den Income Tax Act, 1918, ar mhúinteoirí scoile náisiúnta alos tuarastail is ionfhálta acu mar mhúinteoirí den tsórt san do dhéanamh amach in aghaidh na bliana dar tosach an 6adh lá d'Abrán, 1934, beidh feidhm agus éifeacht ag na forálacha so leanas (gan dochar d'fheidhm agus d'oibriú fo-ailt (1) den alt so), sé sin le rá:—
(a) na scálaí ath-scrúduithe tuarastail agus deontas eile do cheaduigh an tAire Oideachais le haontú an Aire Airgid agus gur socruíodh iad do bheith i ngníomh an 1adh lá d'Abrán, 1934, agus as san amach, tuigfear iad do bheith i ngníomh alos na bliana dar thosach an 1adh lá d'Abrán, 1933, agus
(b) aon laigheaduithe do rinneadh ar thuarastal no ar dheontaisí eile mar gheall ar phrémiumacha dob iníoctha fén National School Teachers (Ireland) Act, 1879, alos na bliana airgeadais sin dar thosach an 1adh lá d'Abrán, 1933, tuigfear ná dearnadh iad.
Cáinmheas ar rí-chíosanna áirithe agus ar íocaíochtaí áirithe eile.
4.—Pé áit ina bhfuil an focal “rents” sna hAchtanna Cánach Ioncuim mar chuid den abairt “stocks, shares, and rents” maidir le hioncum ón taobh amuich de Shaorstát Éireann, folóidh an focal san agus tuigfear gur fholuigh sé riamh aon íocaíocht i bhfuirm rí-chíosa agus aon íocaíocht, bliantúil no tréimhsiúil, i bhfuirm cíosa as aon tailte, tionóntacháin, ionoighreachtaí, no oighreachtaí, ar a n-áirmhítear tailte, tionóntacháin, ionoighreachtaí no oighreachtaí le n-a mbainfeadh na Rialacha d'Uimh. III de Sceideal A den Income Tax Act, 1918, no de Chuid I den Chéad Sceideal a ghabhann leis an Acht Airgid, 1929 (Uimh. 32 de 1929), dá mba i Saorstát Éireann do bheadh na tailte, na tionóntacháin na hionoighreachtaí no na hoighreachtaí sin.
Comhacht chun faoisimh do dheonadh i gcásanna áirithe.
5.—Más rud é, i gcás ioncuim do gheibhtear as fostaíocht a bhíonn ar siúl ar fad lasmuich de Shaorstát Éireann, gur deimhin leis na Coimisinéirí Ioncuim go dtiocfadh cruatan de dhruim forálacha Coda II den Chéad Sceideal a ghabhann leis an Acht Airgid, 1929 (Uimh. 32 de 1929), d'fheidhmiú féadfaidh pé faoiseamh do dheonadh is dóich leo is cóir.
Duine amháin de sna Coimisinéirí Speisialta d'fheidhmiú comhachta.
6.—D'ainneoin éinní contrárdha dho san atá in Acht ar bith—
(a) féadfaidh Coimisinéir Speisialta amháin préceapt ar bith fé alt 139 den Income Tax Act, 1918, do thabhairt amach, agus
(b) féadfaidh Coimisinéir Speisialta amháin aon iarratas o dhuine ar bith ar a fhiachas do choigeartú agus aon éileamh o dhuine ar bith ar shaoirse, ar lascaine, ar fhaoiseamh o cháin no ar aisíoc cánach d'éisteacht agus breith do thabhairt ortha.
Barántaisí do thabhairt amach agus dúbláidí do sheachadadh.
7.—(1) Déanfaidh na Coimisinéirí Speisialta, o am go ham agus chó minic agus a chífear dóibh gá do bheith leis, barántaisí do thabhairt amach agus iad sighnithe (pe'ca séaluithe dhóibh no nách cadh) ag beirt de sna Coimisinéirí sin, ag ceapadh na ndaoine bheidh ainmnithe sna barántaisí sin chun na cánach agus na suimeanna airgid (ar a n-áirmhítear aon riaráiste) a bheidh á meas agus á n-éileamh i ndúbláidí na gcáinmheas do bhailiú agus á cheangal ar na daoine sin agus ag tabhairt comhachta dhóibh an cháin sin agus na suimeanna airgid sin (ar a n-áirmhítear aon riaráiste) d'éileamh, do bhailiú, do bhaint amach, agus do ghearradh.
(2) Gach barántas do thug na Coimisinéirí Speisialta amach roimh thosach feidhme na Coda so den Acht so beidh sé agus tuigfear go raibh sé riamh chó dleathach agus chó héifeachtúil agus a bheadh sé dá mbeadh an fo-alt deiridh sin roimhe seo den alt so i bhfeidhm nuair do tugadh amach an barántas san.
(3) Ar bheith caithte do sna hamanna fé seach chun athchomharc d'éisteacht (ar a n-áirmhítear athchomhairc maidir le cáin is inéilithe in aghaidh bliana cáinmheasa do thosnuigh roimh thosach feidhme na Coda so den Acht so) cuirfidh an cigire cánach fé ndeár dúbláidí de sna cáinmheasa go léir do sheachadadh do sna daoine bheidh ceaptha ag na Coimisinéirí Speisialta chun bheith ina mbailitheoirí.
(4) Má deintear, pe'ca roimh thosach feidhme na Coda so den Acht so no dá éis sin é, barántas agus é sighnithe (pe'ca séaluithe dho no nách eadh) ag beirt Choimisinéirí Speisialta do thabhairt amach beidh san agus tuigfear go raibh san riamh ina leor-údarás chun a thabhairt mar chomhacht do sna daoine bheidh ainmnithe sa bharántas san an cháin agus na suimeanna airgid (ar a n-áirmhítear riaráiste) a bheidh á meas agus á n-éileamh i ndúblaidí na gcáinmheas d'éileamh, do bhailiú, do bhaint amach, agus do ghearradh do réir an bharántais sin.
(5) Athghairmtear leis seo alt 197 den Income Tax Act, 1918, agus dearbhuítear leis seo go mbeidh éifeacht ag na fo-ailt sin roimhe seo den alt so d'ainneoin éinní contrárdha dho san atá san Income Tax Act, 1918, no in achtachán ar bith eile.
CUID II.
Custuim agus Mal.
Na diúitéthe sa Chéad Sceideal d'fhorchur.
8.—(1) Eileofar, gearrfar, agus íocfar, ar gach carra dá luaidhtear sa dara colún den Chéad Sceideal a ghabhann leis an Acht so agus a hiomportálfar isteach i Saorstát Éireann an 10adh lá de Bhealtaine, 1934, no dá éis sin, diúité custum do réir an ráta luaidhtear sa tríú colún den Sceideal san os coinne luadh na n-earraí 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) 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 maidir leis an diúité luaidhtear ag an uimhir thagartha san.
Diúité ar bhróga agus ar bhróga ísle.
9.—(1) In ionad an diúité forchuirtear le halt 4 den Acht Airgid (Diúitéthe Custum) (Uimh. 2), 1932 (Uimh. 11 de 1932), fé mar a leasuítear san le hachtacháin ina dhiaidh sin, éileofar, gearrfar agus íocfar ar gach earra dá luaidhtear sa dara colún den Dara Sceideal a ghabhann leis an Acht so agus a hiomportálfar isteach i Saorstát Éireann an 10adh lá de Bhealtaine, 1934, no dá éis sin, diúité custum do réir an ráta (lasmuich de chás dá bhforáltar a mhalairt anso ina dhiaidh seo) luaidhtear sa tríú colún den Sceideal san os coinne luadh na hearra sa dara colún san.
(2) Is diúité do réir reul an bhróg nó an bhróg íseal (do réir mar bheidh) an diúité minimum a bheidh inéilithe de bhuadh an ailt seo alos bróga agus bróga ísle de shaghas ar bith gurb é barúil na gCoimisinéirí Ioncuim ina dtaobh go ndearna duine seachas an t-iomportálaí no baill dá líntighe no dá theaghlach roinnt mhaith caithimh do thabhairt dóibh no roinnt mhaith úsáide do bhaint asta ar shlí eile lasmuich de Shaorstát Éireann sarar hiomportáladh iad, agus dá réir sin an diúité forchuirtear leis an alt so déanfar, maidir leis na bróga agus na bróga ísle uile den tsórt san, é d'éileamh do réir pé ráta acu so leanas gur as a gheobhfar, i ngach cás fé leith, an méid diúité is mó, sé sin le rá, an ráta oiriúnach a luaidhtear sa Dara Sceideal a ghabhann leis an Acht so no an ráta san reul an bhróg no an bhróg íseal.
(3) Ní déanfar an diúité forchuirtear leis an alt so d'éileamh ná do ghearradh ar bhuinn chumtha chúitsiúic ná ar shála cumtha cúitsiúic a bheidh, dar leis na Coimisinéirí Ioncuim, ceaptha, déanta agus beartuithe chun iad d'úsáid chun a ngreamuithe de bhuinn no de shála bróg no bróg íseal críochnuithe, agus ná beidh, dar leis na Coimisinéirí Ioncuim, ion-úsáidthe ach amháin ar an slí sin agus ní déanfar an diúité sin d'éileamh ná do ghearradh ach an oiread ar choda de bhuinn chumtha chúitsiúic ná de shála cumtha cúitsiúic den tsórt san roimhráite.
(4) Pé uair is deimhin leis an Aire Airgid, tar éis do dul i gcomhairle leis an Aire Tionnscail agus Tráchtála, gur gá d'éinne coda ar bith (is ionchurtha fén diúité forchuirtear leis an alt so) de bhróga no de bhróga ísle d'iomportáil isteach i Saorstát Éireann roimh an 1adh lá d'Iúl, 1935, chun iad d'úsáid i ndéanamh bróg no bróg íseal i Saorstát Éireann, féadfaidh na Coimisinéirí Ioncuim, le ceadúnas, a údarú don duine sin, fé réir cólíonadh pé coinníollacha is oiriúnach leo d'fhorchur, aon cheda den tsórt san roimhráite d'iomportáil roimh an 1adh lá san d'Iúl, 1935, gan an diúité sin do bheith íoctha ortha agus an iomportáil sin do dhéanamh gan teora no go dteora maidir le méid, le eineál no le ní eile, fé mar is dóich leis na Coimisinéirí Ioncuim is ceart.
(5) San alt so agus sa Dara Sceideal a ghabhann leis an Acht so foluíonn an focal “bróg” aon choisbheart imeachtrach a théigheann suas thar alt an té chaitheann í agus foluíonn an focal “bróg íseal” slipéad, golais, as, paitín agus aon choisbheart imeachtrach eile ná téigheann suas thar alt an té chaitheann í.
Diúité ar bhaill éadaigh agus cóir ghléasta phearsanta.
10.—(1) In ionad an diúité forchuirtear le halt 7 den Acht Airgid (Diúitéthe Custum) (Uimh. 2), 1932 (Uimh. 11 de 1932), fé mar atá san leasuithe le hachtacháin ina dhiaidh sin, éileofar, gearrfar, agus íocfar, ar gach earra dá luaidhtear sa dara colún i gCuid I den Tríú Sceideal a ghabhann leis an Acht so agus a hiomportálfar isteach i Saorstát Éireann an 10adh lá de Bhealtaine, 1934, no dá éis sin, diúité custum 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 Sceideal san 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 II agus III den Tríú Sceideal a ghabhann leis an Acht so agus le n-a mbaineann na Coda san fé seach is diúité do réir an ráta luaidhtear sa tríú colún sa Chuid sin II no sa Chuid sin III (pe'ca aca bhaineann leis an gcás) os coinne luadh na hearra sa dara colún san an diúité minimum a bheidh inéilithe de bhuadh an ailt seo alos gach earra acu san agus, dá réir sin, an diúité forchuirtear leis an alt so, déanfar, maidir le gach earra acu san, é d'éileamh do réir pé ráta acu so leanas gur as a 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 den Sceideal san no an ráta is inéilithe fé Chuid II no fé Chuid III den Sceideal san, pé ceann acu 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 dhrámaíochta 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 ná ar ghabhálaisí dhíobh san, ná
(b) ar aon ghabhálas de bhall éadaigh no de chóir ghléasta phearsanta a hiomportálfar ar leithligh ón mball éadaigh no ón gcóir ghléasta agus a bheidh déanta ar fad no nách mór ar fad d'abhair neamh-fhighteacha, ná
(c) ar earra ar bith is compáirt de bhall éadaigh no de chóir ghléasta phearsanta ar bith (seachas foscadán) agus a bheidh déanta ar fad no nách mór ar fad d'aon abhar neamh-fhighteach seachas leathar no fionnadh, ná
(d) ar earra ar bith is compáirt de bhall éadaigh no de chóir ghléasta phearsanta ar bith agus a bheidh déanta ar fad no nách 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 nách mór ar fad de pháipeur, ná
(f) ar aon chompáirteanna nea-chó-ghabhtha d'fhoscadán, ná
(g) ar aon cheann 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 bhreoiteachta no éalainge 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 ball éadaigh no córach gléasta pearsanta 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 mhór den déantóireacht an blocú, an múnlú no an gearradh, ná
(k) ar aon chompáirt no gabhálas de bhall éadaigh no de chóir ghléasta phearsanta is struic, suaitheantas no sighin, dar leis na Coimisinéirí Ioncuim, ná
(l) ar aon earra bheidh, dar leis na Coimisnéirí Ioncuim, déanta, ceaptha, agus beartuithe chun daoine dá húsáid i gcúrsaí a bhfostaíochta mar chosaint ar dhíobháil no ar ghalar.
(7) San alt so agus sa Tríú Sceideal a ghabhann leis an Acht so foluíonn an abairt “cóir ghléasta” ciarsúirí póca agus foscadáin 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, bríste glúnach, agus earraí eile den tsaghas san.
Diúité ar earraí fighte áirithe.
11.—(1) In ionad an diúité forchuirtear le halt 9 den Acht Airgid (Diúitéthe Custum) (Uimh. 2), 1932 (Uimh. 11 de 1932), fé mar a leasuítear san le hachtacháin ina dhiaidh sin, éileofar, gearrfar agus íocfar ar gach earra fhighte (seachas clúdaigh urláir) a hiomportálfar isteach i Saorstát Éireann an 10adh lá de Bhealtaine, 1934, no dá éis sin agus a bheidh déanta i bpáirt no go hiomlán d'olainn no d'olainn snáth-dhúbalta agus gur ina gréasán a hiomportálfar í, agus í dhá órlach déag ar a laighead ar leithead, agus seacht n-unsa meáchainte ar a laighead sa tslait cheárnaigh di, diúité custum do réir pé ráta acu so leanas is infheidhmithe, sé sin le rá:—
(a) maran mó luach na hearra fighte sin ná scilling agus trí pingne an tslat cheárnach—do réir méide is cóionann le triocha per cent. de luach na hearra;
(b) más mó luach na hearra fighte sin ná scilling agus trí pingne an tslat cheárnach—do réir méide is có-ionann le ceathracha a cúig per cent. de luach na hearra.
(2) Bainfidh forálacha ailt 8 den Finance Act, 1919, leis an diúité forchuirtear leis an alt so ach an abairt “Saorstát Éireann” do chur in ionad na habairte “Great Britain and Ireland” agus fé is dá ndeintí earraí is ionchurtha fén diúité sin do chur sa Dara Sceideal a ghabhann leis an Acht san, sa liost d'earraí go gcuirtear dhá dtrian den lán-ráta i mbaint leo mar ráta tosaíochta.
(3) Ní déanfar an diúité forchuirtear leis an alt so d'éileamh ná do ghearradh ar earra fhighte ar bith 'na gcuirfear ina luighe ar na Coimisinéirí Ioncuim ina taobh—
(a) go ndearnadh, roimh an earra fhighte sin d'iomportáil, í do chur fé oibriú chun í dhéanamh do-fhliuchta tré chlúdach no cóta de thuaslagán chúitsiúic no de thuaslagán dá shamhail do chur uirthi; no
(b) gur cuid an earra fhighte sin, le linn a hiomportála, d'éadach chumaiscthe go ndearnadh, roimh é d'iomportáil, é do chur no aon chuid de do chur fé oibriú chun é dhéanamh do-fhliuchta;
(4) Pé uair is deimhin leis na Coimisinéirí Ioncuim, maidir le hearra fhighte ar bith do bheadh, mara mbeadh an fo-alt so, ionchurtha fén diúité forchuirtear leis an alt so gur earra í—
(a) atá oiriúnach chun í d'úsáid i ngléasadh no i gclúdach troscáin no feithiclí agus atá beartuithe chuige sin amháin, no
(b) atá de chineál plaincéadachta no feilte agus atá oiriúnach chun í d'úsáid agus ná fuil beartuithe í d'úsáid ach amháin in oibriú déantóireachta seachas earraí dialladóireachta, ughma, plaincéadaí, súsaí, baill éadaigh no cóir ghléasta phearsanta do dhéanamh,
féadfaidh na Coimisinéirí Ioncuim, fé réir cólíonadh pé coinníollacha is oiriúnach leo d'fhorchur, a cheadú an earra fhighte sin d'iomportáil gan an diúité forchuirtear leis an alt so do bheith íoctha uirthi.
(5) Ní déanfar an diúité forchuirtear leis an alt so d'éileamh ná do ghearradh ar earra fhighte ar bith a hiomportálfar isteach i Saorstát Éireann tar éis í d'easpórtáil as agus 'na gcuirfear ina luighe ar na Coimisinéirí Ioncuim ina taobh gur i Saorstát Éireann do rinneadh í agus gur chun í do chur, lasmuich de Shaorstát Éireann, fé oibriú do dhéanfadh do-fhliuchta í no fé oibriú úcaireachta no fén dá oibriú san agus chuige sin amháin do heasportáladh as Saorstát Éireann í, agus nár cuireadh fé aon oibriú eile í lasmuich de Shaorstát Éireann.
Diúité gluaisteáin.
12.—(1) In ionad an diúité forchuirtear le halt 11 den Acht Airgid, 1928 (Uimh. 11 de 1928), fé mar a leasuítear san le hachtacháin ina dhiaidh sin, éileofar, gearrfar agus íocfar diúité custum (ar a dtabharfar agus dá ngairmtear san Acht so diúité gluaisteáin) ar gach earra dá luaidhtear sa dara colún den Cheathrú Sceideal a ghabhann leis an Acht so agus a hiomportálfar isteach i Saorstát Éireann an 10adh lá de Bhealtaine, 1934, no dá éis agus déanfar an diúité sin d'éileamh, do ghearradh agus d'íoc ar gach earra den tsórt san do réir an ráta luaidhtear sa triú colún den Sceideal san os coinne luadh na hearra sa dara colún san.
(2) Féadfaidh an tAire Airgid, le hordú, aon tsaghas áirithe earraí is ionchurtha fé dhiúité ghluaisteáin do shaoradh ón diúité sin má bhíonn an tAire sin sásta, toisc a luighead is fiú earraí den tsaghas san, é bheith neamh-oiriúnach an diúité sin d'éileamh ortha.
(3) Féadfar orduithe do rinneadh fé fho-alt (5) d'alt 13 den Finance (No. 2) Act, 1915, no fé fho-alt (1) d'alt 14 den Acht Airgid, 1928 (Uimh. 11 de 1928), agus do bhí i bhfeidhm an 9adh lá de Bhealtaine, 1934, do cheiliúradh no do leasú tré ordú do dhéanamh fén bhfo-alt deiridh sin roimhe seo den alt so agus, go dtí go gceiliúrfar amhlaidh iad bainfid, fé réir aon leasuithe den tsórt san, le diúité gluaisteáin agus leanfaid i bhfeidhm dá réir sin.
(4) Féadfaidh an tAire Airgid rialacháin do dhéanamh á shocrú go ndéanfar gluaisteáin a bhéarfar isteach i Saorstát Éireann go sealadach do shaoradh ar fad no go leathrannach ar feadh tréimhse teoranta o dhiúité ghluaisteáin.
(5) Féadfar rialacháin do rinneadh fé fho-alt (6) d'alt 12 den Finance (No. 2) Act, 1915, no fé fho-alt (2) d'alt 14 den Acht Airgid, 1928 (Uimh. 11 de 1928), agus do bhí i bhfeidhm an 9adh lá de Bhealtaine, 1934, do cheiliúradh no do leasú tré rialacháin do dhéanamh fén bhfo-alt deiridh sin roimhe seo den alt so agus go dtí go gceiliúrfar amhlaidh iad bainfid, fé réir aon leasuithe den tsórt san, le diúité gluaisteáin agus le gluaisteáin is ionchurtha fén diúité sin agus leanfaid i bhfeidhm dá réir sin.
(6) Pé uair is deimhin leis na Coimisinéirí Ioncuim i dtaobh gluaisteáin a bheidh, dar leo, déanta agus ceaptha chun daoine d'iompar agus a bheidh á iomportáil isteach i Saorstát Éireann agus a bheadh, mara mbeadh an fo-alt so, ionchurtha fé dhiúité gluaisteáin—
(a) gur thosnuigh iomportálaí an ghluaisteáin sin laistigh de shé mhí roimh an ngluaisteán san d'iomportáil ar bheith ina chomhnaí i Saorstát Éireann no go bhfuil beartuithe aige bona fide tosnú ar bheith ina chomhnaí i Saorstát Éireann laistigh de shé mhí tar éis na hiomportála san agus, i gceachtar cás, go bhfuil beartuithe aige bona fide buan-chomhnaí do dhéanamh i Saorstát Éireann, agus
(b) go raibh an gluaisteán san roimh an iomportáil sin á úsáid lasmuich de Shaorstát Éireann ag an iomportálaí no ag á líntighe no ag á theaghlach, ach ná raibh sé á úsáid amhlaidh chun daoine d'iompar ar luach saothair, agus
(c) gur chun é bheith á úsáid (ar shlí seachas chun daoine d'iompar ar luach saothair) i Saorstát Éireann ag an iomportálaí no ag á líntighe no ag á theaghlach atá an gluaisteán san á iomportáil,
féadfaidh na Coimisinéirí Ioncuim, fé réir cólíonadh pé coinníollacha is oiriúnach leo d'fhorchur, a cheadú an gluaisteán san d'iomportáil gan diúité gluaisteáin do bheith íoctha air.
(7) I gcás ina gcuirfear ina luighe ar na Coimisinéirí Ioncuim—
(a) go bhfuil gluaisteán déanta agus oiriúnach chun tiomáinte no chun tarraicthe ar ráil-rianta agus go bhfuiltear chun é d'úsáid no gur húsáideadh é agus go bhfuil sé á úsáid chun tiomáinte no chun tarraicthe amhlaidh agus chuige sin amháin, no
(b) go bhfuil mótar-tharraicire déanta agus oiriúnach chun é d'úsáid chun crícheanna talmhaíochta nach gá chúcha cuid mhaith úsáide dhéanamh de ar bhóthar phuiblí agus go bhfuiltear chun é d'úsáid no gur húsáideadh é agus go bhfuil sé á úsáid chun na gcrícheanna san amháin, no
(c) go bhfuiltear chun compáirt no gabhálas de ghluaisteán d'úsáid no gur húsáideadh é agus go bhfuil sé á úsáid mar chompáirt no gabhálas d'aon ghluaisteán den tsórt no d'aon tarraicire den tsórt a luaidhtear sa mhír sin (a) roimhe seo no sa mhír sin (b) roimhe seo (do réir mar a bheidh) agus chuige sin amháin, no
(d) i dtaobh earra áirithe, gur earra í de shaghas gur mar chompáirt no mar ghabhálas de ghluaisteán is mó a húsáidtear í ach gur chun í d'úsáid chun críche éigin eile atáthar á hiomportáil,
féadfaidh na Coimisinéirí Ioncuim, fé réir cólíonadh pé coinníollacha is oiriúnach leo d'fhorchur, a cheadú an gluaisteán no an earra eile sin d'iomportáil gan diúité gluaisteáin do bheith íoctha air no, i gcás inar híocadh an diúité sin le linn na hiomportála, an diúité sin d'aisíoc.
(8) Má chuireann duine dheineann mótar-tharraicirí i Saorstát Éireann ina luighe ar na Coimisinéirí Ioncuim go n-easportáltar cionúireacht mhaith de sna mótar-tharraicirí dheineann sé i Saorstát Éireann féadfaidh na Coimisinéirí Ioncuim, fé réir cólíonadh pé coinníollacha is oiriúnach leo d'fhorchur a lomháil don duine sin páirteanna de mhótar-tharraicirí agus có-ghabhála de pháirteanna den tsórt san d'iomportáil isteach i Saorstát Éireann gan diúite gluaisteáin do bheith íoctha ortha.
(9) Páirteanna de mhótar-tharraicirí agus có-ghabhála de pháirteanna den tsórt san a lomhálfar, de bhuadh an fho-ailt deiridh sin roimhe seo den alt so, a iomportáil isteach i Saorstát Éireann gan diúité gluaisteáin do bheith íoctha ortha isé críoch chun a n-úsáidfidh a n-iomportálaí iad ná chun mótar-tharraicirí do dhéanamh i Saorstát Éireann (pe'ca chun iad d'easportáil no chun iad d'úsáid cois baile é) no chun mótar-tharraicirí do rinne sé i Saorstát Éireann do dheisiú, agus chuige sin amháin, agus má úsáideann aon iomportálaí den tsórt san aon pháirt no aon chó-ghabháil den tsórt san in aon tslí eile no chun aon chríche eile ar bith beidh sé ciontach i gcionta fé sna hAchtanna Custum agus ar a chiontú ann ar an slí achmair dlighfear fíneáil do chur air is có-ionann le trí oiread luach na páirte no na cóghabhála san (maraon leis an diúité gluaisteáin is iníoctha air) no, más rogha leis an Coimisinéirí Ioncuim é, fíneáil de chéad púnt agus pé scéal é geallbhruidfear an pháirt no an chó-ghabháil gur ina taobh a rinneadh an cionta.
(10) Pé uair is dóich leis an Aire Airgid, tar éis do dul i gcomhairle leis an Aire Tionnscail agus Tráchtála, gur ceart san do dhéanamh, féadfaidh na Coimisinéirí Ioncuim, le ceadúnas, a údarú d'aon duine áirithe, fé réir cólíonadh pé coinníollacha is oiriúnach leo d'fhorchur, aon earraí is ionchurtha fé dhiúité ghluaisteáin 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 Coimininéirí Ioncuim is ceart.
(11) San alt so agus sa Cheathrú Sceideal a ghabhann leis an Acht so—
cialluíonn an focal “gluaisteán” feithicil inneall-ghluaiste (le n-a n-áirmhítear rothar agus rothar trianach) a gheibheann a comhacht thiomána o inneall dhócháin inmheánaigh no o mhótar leictreachais no o inneall den tsórt san agus o mhótar den tsórt san la chéile agus foluíonn sé (lasmuich de Cuid III den Cheathrú Sceideal a ghabhann leis an Acht so) feithicil gurb é aon-chúis no bun-chúis a ceaptha agus a déanta, dar leis na Coimisinéirí Ioncuim, ná chun í bheith á tarrac ar bóthar ag feithicil inneallghluaiste, ach ní fholuíonn sé feithicil is rollóir bóthair no scuabaire bóthair dar leis na Coimisinéirí Ioncuim;
cialluíonn an focal “mótar-tharraicire” gluaisteán gurb é aonchúis no bun-chúis a cheaptha agus a dhéanta ná chun feithiclí no earraí eile do tharrac.
(12) Chun crícheanna an ailt seo agus an Chathrú Sceidil a ghabhann leis an Acht so—
foluíonn cabhail ghluaisteáin (seachas mótar-tharraicire, rothar, no rothar trianach) suidheachán an tiománaí maraon le clúdach no díon an tsuidheacháin sin;
foluíonn chassis gluaisteáin an ghléas-slat, an clár cumhdaigh, an ghaoth-sciath, na plod-ghárdaí, na lampaí agus, i gcás gluaisteáin is mótar-tharraicire no rothar no rothar trianach, foluíonn sé suidheachán an tiománaí;
compáirt a bheidh déanta in aon phíosa amháin, d'abhar no de shubstaint, ní tuigfear í bheith có-ghabhtha.
(13) I gCuid III den Chathrú Sceideal a ghabhann leis an Acht so cialluíonn an focal “có-ghabháil” earraí do chó-ghabháil i slí agus oiread a bheidh ceaduithe ag an Aire Tionnscail agus Tráchtála de thurus na huaire, agus ní fholuíonn na habairtí “cabhail ghluaisteáin” agus “chassis gluaisteáin” fé seach cabhail ná chassis (pe'ca aca é) feithicle nách feithicil inneallghluaiste.
Diúité cairr ghaile
13.—(1) Eileofar, gearrfar, agus íocfar diúité custum (ar a dtabharfar agus dá ngairmtear san Acht so diúité eáirr ghaile) ar gach earra dá luaidhtear sa dara colún den Chúigiú Sceideal a ghabhann leis ar Acht so agus a hiomportálfar isteach i Saorstát Éireann an 10adh lá de Bhealtaine, 1934, no dá éis agus déanfar an diúité sin d'éileamh, do ghearradh agus d'íoc ar gach earra den tsórt san do réir an ráta luaidhtear sa triú colún den Sceideal san os coinne luadh na hearra san sa dara colún san.
(2) Féadfaidh an tAire Airgid le hordú, aon tsaghas áirithe earraí is ionchurtha fé diúité cáirr ghaile do shaoradh ón diúité sin má bhíonn an tAire sin sásta, toisc a luighead is fiú earraí den tsaghas san, é bheith neamh-oiriúnach an diúité sin d'éileamh ortha.
(3) Féadfaidh an tAire Airgid rialacháin do dhéanamh á shocrú go ndéanfar cárranna gaile bhéarfar isteach i Saorstát Éireann go sealadach do shaoradh ar fad no go leathrannach ar feadh tréimhse teoranta o dhiúité cháirr ghaile.
(4) Pé uair is deimhin leis na Coimisinéirí Ioncuim, i dtaobh cáirr ghaile bheidh, dar leo, déanta agus ceaptha chun daoine d'iompar agus a bheidh á iomportáil isteach i Saorstát Éireann agus a bheadh, mara mbeadh an fo-alt so, ionchurtha fé dhiúité cáirr ghaile—
(a) gur thosnuigh iomportálaí an cháirr ghaile sin laistigh de shé mhí roimh an gcárr gaile sin d'iomportáil ar bheith ina chomhnaí i Saorstát Éireann no go bhfuil beartuithe aige bona fide tosnú ar bheith ina chomhnaí i Saorstát Éireann laistigh de shé mhí tar éis na hiomportála san agus, i gceachtar cás, go bhfuil beartuithe aige bona fide buan-chomhnaí do dhéanamh i Saorstát Éireann, agus
(b) go raibh an cárr gaile sin roimh an iomportáil sin á úsáid lasmuich de Shaorstát Éireann ag an iomportálaí no ag á líntige no ag á theaghlach, ach ná raibh sé á úsáid amhlaidh chun daoine d'iompar ar luach saothair, agus
(c) gur chun é bheith á úsáid (ar shlí seachas chun daoine d'iompar ar luach saothair) i Saorstát Éireann ag an iomportálaí no ag á líntighe no ag á theaghlach atá an cárr gaile sin á iomportáil,
féadfaidh na Coimisinéirí Ioncuim, fé réir cólíonadh pé coinníollacha is oiriúnach leo d'fhorchur, a cheadú an cárr gaile sin d'iomportáil gan diúité cáirr ghaile do bheith íoctha air.
(5) I gcás ina gcuirfear ina luighe ar na Coimisinéirí Ioncuim—
(a) go bhfuil cárr gaile déanta agus oiriúnach chun tiomáinte no chun tarraicthe ar ráil-rianta agus do bhfuiltear chun é d'úsáid no gur húsáideadh é agus go bhfuil sé á úsáid chun tiomáinte no chun tarraicthe amhlaidh agus chuige sin amháin, no
(b) go bhfuil tarraicire gaile déanta agus oiriúnach chun é d'úsáid chun crícheanna talmhaíochta nách gá chúcha cuid mhaith úsáide dhéanamh de ar bhóthar phuiblí agus go bhfuiltear chun é d'úsáid no gur húsáideadh é agus go bhfuil sé á úsáid chun na gcrícheanna san amháin, no
(c) go bhfuiltear chun compáirt no gabhálas de chárr ghaile d'úsáid no gur húsáideadh é agus go bhfuil sé á úsáid mar chompáirt na gabhálas d'aon chárr gaile den tsórt no d'aon tarraicire gaile den tsórt a luaidhtear sa mhír sin (a) roimhe seo no sa mhír sin (b) roimhe seo (do réir mar bheidh) agus chuige sin amháin, no
(d) i dtaobh earra áirithe, gur earra í de shaghas gur mar chompáirt no mar ghabhálas de chárr ghaile is mó a húsáidtear í ach gur chun í d'úsáid chun críche éigin eile atáthar á hiomportáil,
féadfaidh na Coimisinéirí Ioncuim, fé réir cólíonadh pé coinníollacha is oiriúnach leo d'fhorchur, a cheadú an cárr gaile no an earra eile sin d'iomportáil gan diúité cáirr ghaile do bheith íoctha air no, i gcás inar híocadh an diúité sin le linn na hiomportála, an diúité sin d'aisíoc.
(6) Pé uair is dóich leis an Aire Airgid, tar éis do dul i gcomhairle leis an Aire Tionnscail agus Tráchtála, gur ceart san do dhéanamh, féadfaidh na Coimisinéirí Ioncuim, le ceadúnas, a údarú d'aon duine áirithe, fé réir cólíonadh pé coinníollacha is oiriúnach leo d'fhorchur, aon earraí is ionchurtha fé dhiúité cháirr ghaile d'iomportáil gan an diúité sin do bheith íoctha ortha, agus an iomportáil sin do dhéanamh gan teora maidir le n-a ham no le n-a méid no maidir le ceachtar acu no go dteora áirithe maidir le n-a ham no le n-a méid, fé mar is dóich leis na Coimisinéirí Ioncuim is ceart.
(7) San alt so agus sa Chúigiú Sceideal a ghabhann leis an Acht so cialluíonn an abairt “cárr gaile” feithicil inneallghluaiste a gheibheann a comhacht thiomána go díreach no go nea-dhíreach o inneall gaile, agus foluíonn sí feithicil gurb é aonchúis no bun-chúis a ceaptha agus a déanta, dar leis na Coimisinéirí Ioncuim, ná chun í bheith á tarrac ar bóthar ag aon fheithicil inneall-ghluaiste den tsórt san, ach ní fholuíonn sí feithicil is rollóir bóthair no scuabairc bóthair dar leis na Coimisinéirí Ioncuim.
(8) Chun crícheanna an ailt seo agus an Chúigiú Sceidil a ghabhann leis an Acht so foluíonn chassis cáirr ghaile suidheachán an tiománaí maraon le clúdach no díon an tsuidheacháin sin, agus an ghléas-slat, an clár cumhdaigh, an ghaoth-sciath, na lod-ghárdaí, agus na lampaí.
Diúité ar thé.
14.—(1) In ionad an diúité forchuirtear le halt 14 den Acht Airgid, 1932 (Uimh. 20 de 1932), éileofar, gearrfar, agus íocfar diúité custum do réir dhá phingin an púnt ar an té go léir a hiomportálfar isteach i Saorstát Éireann an 1adh lá d'Iúl, 1934, 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 Finance Act, 1919, liost d'earraí bhí le leigint isteach fé ráta thosaíochta dob ionann agus saoirse 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 den tír as a dtáinig sí ar dtúis, do chur sa liost san agus do ndéanfaí té d'fhágaint ar lár sa liost d'earraí, sa Dara Sceideal san, go gcuirtear cúig shéú den lán-ráta i mbaint leo amhlaidh.
(3) Pé uair a chuirfidh duine ina luighe ar na Coimisinéirí Ioncuim go bhfuil ar únaeracht no ar seilbh aige i Saorstát Éireann an 1adh lá d'Iúl, 1934, níos mó ná míle púnt té ar ar híocadh an diúité forchuirtear le halt 14 den Acht Airgid, 1932 (Uimh. 20 de 1932), no an diúité forchuirtear le halt 15 den Acht san agus ná fuair sé aon chuid den té sin tar éis an 16adh lá de Mheitheamh, 1934, no ná fuair sé aon chuid di thar n-ais tar éis a seachadtha ar díol as a stoc, beidh an duine sin i dteideal aisíoc d'fháil do réir dhá phingin ar gach púnt den té sin os cionn an chéad chúig céad púnt di.
Seandachtaí do shaoradh o gach diúité custum.
15.—Ní déanfar aon diúité custum, pe'ca roimh an Acht so do rith no dá éis sin do forchuireadh é, d'éileamh ná do ghearradh ar earra ar bith ar n-a hiomportáil isteach i Saorstát Éireann an 10adh lá de Bhealtaine, 1934, no dá éis, 'na gcuirfear ina luighe ar na Coimisinéirí Ioncuim ina taobh go ndearnadh no gur táirgeadh í breis agus céad bliain roimh dháta a hiomportála.
An diúité ar pháipéirí nuachta laethúla d'atharú.
16.—Déanfar, an 28adh lá de Bhealtaine, 1934, agus ón lá san amach, an diúité forchuirtear le halt 8 den Acht Airgid, 1933 (Uimh. 15 de 1933), d'éileamh, do ghearradh agus d'íoc do réir dhá dtrian de phingin an chóip in ionad an ráta luaidhtear san alt san agus déanfar mír (b) d'fho-alt (2) den alt san 8 do leasú tré sna focail “dhá chúigiú” do scriosadh amach agus na focail “dhá dtrian” do chur ina n-ionad san.
Ais-tarrac ar thobac.
17.—Má bhíonn ais-tarrac iníoctha alos tobac tar éis an Achta so do rith, ansan, d'ainneoin éinní atá in aon achtachán eile, is do réir pé rátaí chinnfidh na Coimisinéirí Ioncuim a lomhálfar agus a híocfar an ais-tarrac san.
Alt 20 den Acht Airgid, 1932, do leasú.
18.—Déanfar alt 20 den Acht Airgid, 1932 (Uimh. 20 de 1932) do leasú, go bhfeidhm an 10adh lá de Bhealtaine, 1934, agus ón lá san amach, tré sna focail “thrí pingne go leith” do chur in ionad na bhfocal “sheacht bpingne” i bhfo-alt (3) den alt san agus léireofar an t-alt san agus beidh éifeacht aige dá réir sin.
Diúité máil ar thobac dhúthchais.
19.—(1) In ionad na ndiúitéthe máil ar thobac a forchuirtear le fo-ailt (2) agus (3) d'alt 17 den Acht Airgid, 1933 (Uimh. 15 de 1933), agus na ndiúitéthe luaidhtear i bhfo-alt (4) den alt san 17, déanfar diúité máil do réir na rátaí (lasmuich de chás dá bhforáltar a mhalairt san alt so) luaidhtear i gCuid I den Séú Sceideal a ghabhann leis an Acht so d'éileamh, do ghearradh agus d'íoc ar an tobac go léir a fásfar i Saorstát Éireann agus ná cuirfear ina luighe ar na Coimisinéirí Ioncuim ina thaobh gur roimh an 1adh lá d'Eanar, 1934, do fásadh é.
(2) Má cuirtear ina luighe ar na Coimisinéirí Ioncuim i dtaobh tobac ar bith (dá ngairmtear sa bhfo-alt so an tobac ionmhuirir) is ionchurtha fén diúité máil a forchuirtear leis an alt so gur fásadh agus go ndearnadh an tobac ionmhuirir fé cheadúnas i Saorstát Éireann agus gurb é rinne na nithe sin ná déantóir ceadúnaithe tobac—
(a) d'fhás tobac fé cheadúnas i Saorstát Éireann sa bhliain 1933 agus do leasuigh agus do rinne an tobac san an bhliain sin fé cheadúnas i Saorstát Éireann, agus
(b) do rinne i Saorstát Éireann fé cheadúnas, sa bhliain 1934 agus gach bliain ina dhiaidh sin (más ann di) go dtí an bhliain agus ag áireamh na bliana ina mbeidh an diúité sin iníoctha ar an tobac ionmhuirir, tobac d'fhás sé i Saorstát Éireann fé cheadúnas agus an tobac san amháin,
beidh an diúité sin a forchuirtear leis an alt so agus tuigfear go raibh sé riamh inéilithe do réir na rátaí luaidhtear i gCuid II den Séú Sceideal a ghabhann leis an Acht so in ionad na rátaí luaidhtear i gCuid I den Sceideal san, agus déanfar an t-aisíoc oiriúnach diúité dá réir sin.
(3) Más rud é—
(a) maidir le haon tobac nea-dhéanta fásfar i Saorstát Éireann agus 'na gcuirfear ina luighe ar na Coimisinéirí Ioncuim ina thaobh gur tar éis an 1adh lá d'Eanar, 1934, do fásadh é, go ndéanfar an tobac san d'easportáil, no
(b) maidir le haon tobac a fásfar i Saorstát Éireann agus a cuirfear i mbanna-stóras, go gcuirfear ina luighe ar na Coimisinéirí Ioncuim ina thaobh gur tar éis an 1adh lá d'Eanar, 1934, do fásadh é agus go ndearnadh de sa stóras san cavendish no negrohead do bheadh, dá seachadtaí ón stóras san é, ionchurtha fén diúité forchuirtear leis an alt so do réir ráta luaidhtear sa Séú sceideal a ghabhann leis an Acht so,
déanfar, fé réir forálacha an chéad fho-ailt ina dhiaidh seo den alt so, liúntas de dhá phingin d'íoc, alos gach púint den tobac san, le heasportálaí no le déantóir an tobac san (do réir mar a bheidh).
(4) Ní bheidh aon liúntas iníoctha fén bhfo-alt deiridh sin roimhe seo den alt so—
(a) alos aon tobac ná beidh, dar leis na Coimisinéirí Ioncuim, i riocht ionmhargaidh no leasuithe go hiomlán, ná
(b) ar shlí seachas de dhruim deimhniú ón oifigeach ceart custum agus máil, á rá gur heasportáladh an tobac no go ndearnadh cavendish no negrohead de i mbannastóras, do thaisbeáint don oifigeach ag á mbeidh an liúntas san iníoctha, ná
(c) tar éis deireadh dhá bhlian o am an tobac san d'easportáil no o am an tobac san do chur sa bhanna-stóras, do réir mar a bheidh.
(5) Má bhíonn duine bheidh ceadúnaithe chun gnó déantóra cheadúnaithe tobac do bheith ar siúl aige i dteideal an lacáiste luaidhtear i bhfo-alt (3) d'alt 20 den Acht Airgid, 1932 (Uimh. 20 de 1932), beidh an duine sin i dteideal lacáiste den tsaghas san d'fháil (ach san do réir trí pingne go leith an púnt) alos gach púint de thobac nea-dhéanta ar a mbeidh an diúité máil a forchuirtear leis an alt so íoctha agus a bheidh faighte ag an duine sin agus ná beidh an lacáiste sin íoctha air cheana.
Saoirse o dhiúité siamsa.
20.—Ní déanfar, an 10adh lá de Bhealtaine, 1934, ná as san amach, diúité siamsa do réir bhrí ailt 7 den Finance (New Duties) Act, 1916, mar a leasuítear san le hachtacháin ina dhiaidh sin, d'éileamh ná do ghearradh ar íocaíochtaí chun dul isteach go dtí siamsa ar bith go gcruthófar chun sástachta na gCoimisinéirí Ioncuim ina thaobh gurb é atá ann ar fad ná taisbeántas d'aon chluiche no spórt gur beirt daoine no níos mó no dhá fhuirinn no níos mó de dhaoine bhíonn á imirt no ag iomaidh ann agus san amuich fén spéir agus nách gá capaill, madraí, ná ainmhithe eile do bheith á n-úsáid ná páirteach ann ná feithiclí inneall-ghluaiste do bheith á n-úsáid ann.
Achtanna Airgid áirithe d'athghairm agus do leasú.
21.—Na hAchtanna uile agus fé seach a luaidhtear sa dara colún den Seachtú Sceideal a ghabhann leis an Acht so déanfar, fé seach, athghairm i bpáirt no leasú ortha no deifir dóibh ar shlí eile, mar atá leagtha amach sa tríú colún den Sceideal san os coinne luadh gach Achta fé leith den tsórt san sa dara colún san, agus beidh éifeacht ag na hAchtanna san fé seach fé mar a deintear amhlaidh athghairm i bpáirt no leasú ortha no deifir dóibh maidir le hearraí ar n-a n-iomportáil isteach i Saorstát Éireann an 10adh lá de Bhealtaine, 1934, no dá éis sin.
Deireadh le diúitéthe áirithe d'éileamh.
22.—Na diúitéthe uile agus fé seach a luaidhtear sa tríú colún den Ochtú Sceideal a ghabhann leis an Acht so agus a forchuirtear fé seach tré sna hachtacháin a luaidhtear sa dara colún den Sceideal san ní déanfar iad d'éileamh ná do ghearradh ar earraí ar bith ar n-a n-iomportáil isteach i Saorstát Éireann an 10adh lá de Bhealtaine, 1934, no dá éis sin.
An Tríú Sceideal a ghabhann leis an Acht Airgid, 1926, do leasú.
23.—(1) Déanfar an Tríú Sceideal a ghabhann leis an Acht Airgid, 1926 (Uimh. 35 de 1926), do leasú, go bhfeidhm an 1adh lá d'Iúl, 1934, agus ón lá san amach, mar leanas agus beidh éifeacht ag alt 20 den Acht san agus ag an Tríú Sceideal san dá réir sin, sé sin le rá:—
Tríd an tríú provísó a ghabhann le mír 6 (fé mar a leasuítear san le hachtacháin ina dhiaidh sin) den Tríú Sceideal san do scriosadh amach as an mír sin agus tríd an provísó so leanas do chur isteach sa mhír sin in ionad an phrovísó san a scriostar amach amhlaidh, sé sin le rá:—
“I gcás feithicle ar bith le n-a mbaineann an mhír seo agus atá thar deich n-each-neart agus ar a bhfuil taxi-mhéadar feistithe agus atá á húsáid go dleathach mar fheithicil bhig sheirbhíse puiblí do réir bhrí an Achta um Thrácht ar Bhóithre, 1933 (Uimh. 11 de 1933), no chun crícheanna bhaineann leis an úsáid sin agus ní chun críche ar bith eile, ní déanfar aon diúité d'éileamh ná do ghearradh alos na breise atá ag each-neart na feithicle sin ar dheich n-each-neart.”
(2) I gcás ceadúnas fé alt 13 den Finance Act, 1920, do thógaint amach roimh an 24adh lá de Bhealtaine, 1934, alos feithicle bheadh i dteideal an fhaoisimh a bheireann an leasú luaidhtear sa bhfo-alt san roimhe seo den alt so agus i gcás an ceadúnas san do bheith i bhfeidhm an 30adh lá de Mheitheamh, 1934, agus gan é dhul in éag go dtí tar éis an dáta san no an ceadúnas san do bheith ina cheadúnas in aghaidh tréimhse dar tosach an 1adh lá d'Iúl, 1934, no dá éis, aisíocfar leis an té do thóg amach an ceadúnas san an méid is mó an diúité máil do híocadh fén alt san 13 maidir leis an bhfeithicil sin le linn an cheadúnais sin do thógaint amach ná an diúité is inéilithe ag féachaint don fhaoiseamh a bheireann an leasú san maidir leis an bhfeithicil sin in aghaidh na tréimhse dar tógadh amach an ceadúnas san.
Diúité máil ar fheithiclí inneallghluaiste do leasú.
24.—I gcás feithicle (dá ngairmtear san alt so an fheithicil a céad-luaidhtear) go mbeidh feithicil eile no ceangaltas i bhfuirm feithicle ceangailte dhi agus leagtha go leathrannach anuas uirthi, tuigfear, chun crícheanna an Tríú Sceidil a ghabhann leis an Acht Airgid, 1926 (Uimh. 35 de 1926), gur aon fheithicil amháin an fheithicil sin a céad-luaidhtear agus an fheithicil eile sin no an ceangaltas san agus ní tuigfear gur tarraicire ná feithicil a tharraigeann leantóir an fheithicil sin a céad-luaidhtear toisc an fheithicil eile sin no an ceangaltas san do bheith ceangailte dhi agus dá thoisc sin amháin, agus is dá réir sin a déanfar amach meid an diúité is inéilithe fé alt 13 den Finance Act, 1920, alos na feithicle a céad-luaidhtear agus na feithicle eile sin no an cheangaltais sin agus a déanfar an Tríú Sceideal san do léiriú agus d'fheidhmiú.
Alt 8 den Acht Airgid (Diúitéthe Custum agus Máil), 1933, do leasú.
25.—D'ainneoin aon fhorála contrárdha dho san atá in aon achtachán a bhaineann le pionóisí máil do bhaint amach no do chur chun críche féadfar an pionós a forchuirtear le fo-alt (2) d'alt 8 den Acht Airgid (Diúitéthe Custum agus Máil), 1933 (Uimh. 52 de 1933), do bhaint amach agus do chur i bhfeidhm ar agra aon bhaill den Ghárda Síochána agus beidh comhacht ag an gCúirt aon phionós den tsórt san do laigheadú go dtí pé méid is oiriúnach leis an gCúirt féin agus ní bheidh comhacht ag comhairle na contae no na contae-bhuirge aon phionós den tsórt san do laigheadú.
Alt 204 den Customs Consolidation Act, 1876, do leasú.
26.—Leasuítear leis seo alt 204 den Customs Consolidation Act, 1876, tré sna focail “in the daytime” atá anois san alt san do scriosadh amach as agus léireofar an t-alt san agus beidh éifeacht aige dá réir sin.
Foráil ghenerálta i dtaobh pionóis mar gheall ar choinníoll do shárú.
27.—I gcás comhacht do bheith bronnta (pe'ca ráite no tuigthe é agus pe'ca leis an Acht so é no le hordú a déanfar ina dhiaidh seo fé Acht ar n-a rith roimh an Acht so do rith no dá éis no le rún a rithfear ina dhiaidh seo agus ag á mbeidh éifeacht reachtúil de bhuadh Achta ar n-a rith roimh an Acht so do rith no dá éis) ar na Coimisinéirí Ioncuim chun coinníollacha d'fhorchur maidir le haon diúité custum (pé uair agus pé slí gearrfar é) no le haon tsaoirse no faoiseamh o aon diúité den tsórt san no le haon atharú ar an gcéanna, beidh gach duine dhéanfaidh éinní (tré ghníomh no tré fhaillí) is sárú ar choinníoll fhorchuirfidh na Coimisinéirí Ioncuim fén gcomhacht san, beidh sé ciontach i gcionta fé sna hAchtanna Custum agus ragha sé fé phionós caoga púnt in aghaidh gach cionta den tsórt san agus déanfar aon earra is ionchurtha fé dhiúité agus gur ina taobh do rinneadh an cionta san do gheallbhruideadh.
CUID III.
Diuitethe Bais.
Diúité báis i gcás blianachtaí áirithe.
28.—I gcás duine ar bith (dá ngairmtear an duine marbh san alt so) do cheannach blianachta no leasa eile no dá chur san ar fáil, pe'ca ina aonar é no in éineacht no tré shocrú le duine ar bith eile, is amhlaidh a déanfar méid an leasa thairbhigh no an leasa eile bheidh ann ar éag an duine mhairbh, más ar dháta no tar éis dáta an Achta so do rith éagfaidh an duine marbh, d'fháil amach, chun crícheanna míre (d) d'fho-alt (1) d'alt 2 den Finance Act, 1894, gan áird do thabhairt ar aon leas feitheamhach, sa bhlianacht no sa leas san, do bhí ag an té thiocfaidh amhlaidh chun bheith i dteideal an leasa thairbhigh sin ar éag an duine mhairbh.
Diúité estáit ar mhaoin go ndéanfar leasa teoranta inti d'aistriú chun cuideachtan.
29.—(1) Chun ailt 26 den Acht Airgid, 1931 (Uimh. 31 de 1931), mar a leasuítear san leis an Acht so, do léiriú agus d'fheidhmiú i gcás duine (dá ngairmtear an duine marbh san alt so) éagfaidh le linn an Achta so do rith no dá éis folóidh maoin a tuigtear, de bhuadh fo-ailt (1) den alt san 20 mar a leasuítear amhlaidh é agus chun crícheanna diúité estáit, do dhul chun duine eile ar éag an duine mhairbh, folóidh sí maoin a bheidh do réir na gcoinníollacha uile seo leanas, sé sin le rá:—
(a) go raibh ag an duine marbh sa mhaoin sin estát no leas do bhí le scur ar éag do, agus
(b) go raibh ag duine eile sa mhaoin sin eastát no leas do bhí le heirghe no le teacht i seilbh ar éag an duine mhairbh agus le scur ar éag an duine eile sin no ar ní ar bith eile do thárlachtaint, agus
(c) gur aistrigh an duine marbh agus an duine eile sin estát san no leas san an duine mhairbh agus estát san no leas san an duine eile sin (pe'ca roimh an Acht so do rith no dá éis sin é, agus pe'ca go díreach no go neadhíreach é agus pe'ca tré eadarghnó amháin no níos mó é, agus pe'ca maidir leis an maoin sin uile é no maidir le cuid den mhaoin sin) chun cuideachtan no chun tairbhe cuideachtan le n-a mbaineann an t-alt san 26 agus é leasuithe amhlaidh, agus
(d) go bhfuil na míreanna uile agus fé seach, (a), (b), (c), agus (d) d'fho-alt 1 den alt san 26 agus é leasuithe amhlaidh, gan baint ag aon cheann acu leis an gcás agus cúrsaí mar atáid.
(2) An méid sin d'fho-alt (4) d'alt 26 den Acht Airgid, 1931, a chuireann mar cheangal ar chuideachtain an diúité no aon chuid le d'aisíoc leis an seiceadúir, ní bheidh feidhm aige i gcás ina dtuigfear, chun crícheanna diúité estáit agus de bhuadh an leathnuithe sin ar an alt san 26 a luaidhtear sa bhfo-alt san roimhe seo den alt so agus dá bhuadh san amháin, maoin do dhul chun duine ar éag do dhuine eile.
Alt 26 den Acht Airgid, 1931, do leasú.
30.—Déanfar alt 26 den Acht Airgid, 1931 (Uimh. 31 de 1931), do leasú mar leanas i gcás duine d'éag ar dháta an Achta so do rith no dá éis agus léireofar an t-alt san agus beidh éifeacht aige dá réir sin, sé sin le rá:—
(a) déanfar mír (c) d'fho-alt (1) den alt san do leasú tré n-a bhfuil ón bhfocal “tríd” go dtí an focal “aon,” agus an dá fhocal san d'áireamh, do scriosadh amach as an mír sin agus tré sna focail “tré bhlianacht do dheonadh don duine ná maireann dob inchríochnuithe ar fháil bháis don duine sin no de dhruim a bháis no tré dheonadh aon” do chur isteach sa mhír sin in ionad na bhfocal a scriostar amach amhlaidh, agus
(b) déanfar fo-mhír (iii) de mhír (d) d'fho-alt (1) den alt san do leasú tré sna focail “ón gcuideachtain” do scriosadh amach as agus na focail “eiríonn as an aistriú no bhaineann in aon tslí leis an aistriú” do chur isteach in ionad na bhfocal a scriostar amach amhlaidh.
Diúité léagáide ar léagáidí chun crícheanna déirciúla.
31.—(1) Scuirfidh an dara provísó ghabhann le halt 38 den Stamp Duties (Ireland) Act, 1842, d'éifeacht do bheith aige maidir le léagáidí go dtiocfaidh an léagáideach chun beith ina dteideal chun tairbhe i seilbh ar éag duine no maidir le héag duine éagfaidh ar dháta an Achta so do rith no dá éis sin.
(2) Chun crícheanna ailt 18 den Succession Duty Act, 1853, tuigfear, i gcás duine d'éag ar dháta an Achta so do rith no dá éis sin, go bhfoluíonn an abairt “Legacy Duty Acts,” sa chéad áit ina bhfuil sí san alt san, an tAcht so agus léireofar an t-alt san 18 agus beidh éifeacht aige dá réir sin.
Léagáidí agus comharbaisí chun crícheanna déirciúla.
32.—(1) Más deimhin leis na Coimisinéirí Ioncuim gur chun crícheanna déirciúla in Éirinn do cuireadh no a cuirfear iomlán léagáide do tugadh chun crícheanna déirciúla agus a thiocfaidh chun bheith ionchurtha chun na gcrícheanna san ar éag duine no maidir le héag duine éagfaidh tar éis an Achta so do rith, beidh an léagáid sin saor ar fad o dhiúité léagáide.
(2) Más deimhin leis na Coimisinéirí Ioncuim gur chun crícheanna déirciúla in Éirinn do cuireadh no a cuirfear cuid de léagáid do tugadh chun crícheanna déirciúla agus a thiocfaidh chun bheith ionchurtha chun na gcrícheanna san ar éag duine no maidir le héag duine éagfaidh tar éis an Achta so do rith, beidh an chuid sin den léagáid sin saor o dhiúité léagáide.
(3) Aon chomharbas no cuid de chomharbas do bheadh saor fén alt so o dhiúité léagáide dá mba léagáid no cuid de léagáid é do bhéarfaí le huacht an roimh-shealbhadóra beidh sé saor o dhiúité chomharbais.
Alt 1 den Probate Duty Act, 1861, do leasú.
33.—(1) Léireofar alt 1 den Probate Duty Act, 1861, agus beidh éifeacht aige fé is dá ndeintí na focail “where there shall be no notice of disputing the liability of such assessment” atá anois sa bhfo-alt san d'fhágaint ar lár.
(2) Na forálacha den alt san 1 den Probate Duty Act, 1861 (mar a leasuítear san leis an alt so), a bhaineann le diúité comharbais measta do bhaint amach bainfid le diúite léagáide measta do bhaint amach agus na forálacha den alt san 1 (mar a leasuítear san amhlaidh) a leathnuíonn imeachta, fé sna hAchtanna Diúité Léagáide chun cuntaisí do sheachadadh, i slí go mbainid le híoc an diúité bainfid le himeachta fén Succession Duty Act, 1853, chun cuntaisí do sheachadadh agus leathnóid imeachta den tsórt san ar an gcuma gcéanna.
(3) O dháta an Achta so do rith tuigfear an t-alt so do bheith ina chuid den dlí agus den chleachtadh atá ann fé láthair agus a luaidhtear i bhfo-alt (1) d'alt 8 den Finance Act, 1894, agus léireofar an fo-alt san agus beidh éifeacht aige agus beidh feidhm ag an alt so dá réir sin.
CUID IV.
Ilghneitheach agus Generalta.
Alt 5 den Acht Airgid (Diúitéthe Custum agus Stampa), 1929, do leasú.
34.—Deintear leis seo fo-alt 1 d'alt 5 den Acht Airgid (Diúitéthe Custum agus Stampa), 1929 (Uimh. 5 de 1929), do leasú o dháta an Achta san do rith tré sna focail “ná ar aon instruimid a dheineann aon mhaoin d'ath-leithliú no d'ath-aistriú no d'ath-léasadh chun Corparáid an Cháirde Thalmhaíochta, Teoranta” do chur isteach i ndeireadh an fho-ailt sin agus léireofar an t-alt san agus beidh éifeacht aige agus tuigfear éifeacht do bheith riamh aige dá réir sin.
Comhachta na gCoimisinéirí Ioncuim agus gníomhartha do rinneadar do dhaingniú.
35.—(1) Chun deireadh do chur le hamhrais dearbhuítear agus achtuítear leis seo i dtaobh na ndlighinsí, na gcomhacht, agus na ndualgaisí uile do bhí, an 6adh lá de Mhí na Nodlag, 1921, dílsithe sna Coimisinéirí Ioncuim Dhúithche no infheidhmithe no le colíonadh acu maidir le cánacha agus diúitéthe do cuireadh fé n-a gcúram agus fé n-a mbainistí, no dílsithe sna Coimisinéirí Custum agus Máil no infheidhmithe no le cólíonadh acu maidir le cánacha agus diúitéthe do cuireadh fé n-a gcúram agus fé n-a mbainistí, go dtánadar chun bheith agus go rabhadar an 21adh lá d'Fheabhra, 1923, dílsithe sna Coimisinéirí Ioncuim agus infheidhmithe no le cólíonadh acu.
(2) Pé uair a ceangailtear ar na Coimisinéirí Ioncuim no a ceaduítear dóibh le haon Reacht Briotáineach (mar atá san oiriúnaithe no curtha i mbaint tré Acht no fé Acht den Oireachtas) no le haon Acht den Oireachtas aon ghníomh no ní áirithe do dhéanamh maidir le cáin no diúité fé n-a gcúram agus fé n-a mbainistí, beidh sé dleathach gan ach duine amháin de sna Coimisinéirí Ioncuim do dhéanamh an ghnímh no an ní sin, d'ainneoin éinní atá sa Reacht san (mar atá san oiriúnaithe no curtha i mbaint amhlaidh) no san Acht san i dtaobh an líon de sna Coimisinéirí sin a dhéanfaidh an gníomh no an ní sin no fhéadfaidh an gníomh no an ní sin do dhéanamh.
(3) Gach gníomh no ní (seachas cáinmheas do dhearbhuigh an Ard-Chúirt do bheith nea-dhleathach no do ghlan na Coimisinéirí Ioncuim amach, roimh an 9adh lá de Bhealtaine, 1934) do rinne no do tugadh le tuisgint do rinne Coimisinéir Ioncuim amháin beidh sé agus tuigfear go raibh sé riamh chó dleathach agus chó héifeachtúil chun gach críche agus do bheadh sé dá mbeadh an t-alt so den Acht so achtuithe agus i bhfeidhm nuair do rinneadh no do tugadh le tuisgint do rinneadh an gníomh no an ní sin amhlaidh.
Cúram agus bainistí cánacha agus diúitéthe.
36.—Cuirtear fé chúram agus fé bhainistí na gCoimisinéirí Ioncuim leis seo gach cáin agus diúité forchuirtear leis an Acht so ach amháin diúitéthe máil ar fheithiclí inneall-ghluaiste.
Gearr-theideal, léiriú, agus tosach feidhme.
37.—(1) Féadfar an tAcht Airgid, 1934, do ghairm den Acht so.
(2) Léireofar Cuid I den Acht so i dteanta na nAchtanna Cánach Ioncuim agus léireofar Cuid II den Acht so, sa mhéid go mbaineann sí le diúitéthe custum, i dteanta na nAchtanna Custum agus, sa mhéid go mbaineann sí le diúitéthe máil, i dteanta na Reachtanna Briotáineacha agus na nAchtanna den Oireachtas a bhaineann leis na diúitéthe máil agus le bainistí na ndiúitéthe sin.
(3) Tuigfear Cuid I den Acht so do theacht i bhfeidhm an 6adh lá d'Abrán, 1934, agus beidh éifeacht aici an lá san agus ón lá san amach.
CEAD SCEIDEAL.
Diuitethe Airithe Custum.
Uimh. Thag. | An Saghas Earra is Ionchurtha fé Dhiúité | Ráta an Diúité | Forálacha Speisialta |
1 | Earraí is dóich leis na Coimisinéirí Ioncuim atá ceaptha, déanta agus beartuithe chun iad d'úsáid mar choimeádáin do pháipéar no do shreangán in úsáid agus fós compáirteanna d'earraí den tsórt san. | 50% | -- |
2 | Fearaistí (pe'ca folamh no lán dóibh ar iad d'iomportáil) is dóich leis na Coimisinéirí Ioncuim atá ceaptha, déanta agus beartuithe chun iad d'úsáid chun teinte do mhúchadh le haon fhliuchán (seachas uisce), púdar no aon tsubsaint eile, ach gan aon fhearaistí den tsórt san d'áireamh atá déanta ar fad no nách mór ar fad de phrás, de chré-umha, de ghunna-mhiotal, de chopar, no d'aon dá cheann no níos mo de sna miotail sin le chéile. | 40% | Pé uair is dóich leis an Aire Airgid, tar éis do dul i gcomhairle leis an Aire Tionnscail agus Tráchtála, gur ceart san do dhéanamh, féadfaidh na Coimisinéirí Ioncuim, le ceadúnas, a údarú d'aon duine áirithe, fé réir cólíonadh pé coinníollacha is oiriúnach leo d'fhorchur, aon earraí is ionchurtha fén diúité luaidhtear ag an uimhir thagartha so d'iomportáil gan an diúité sin do bheith íoctha ortha, agus an iomportáil sin do dhéanamh gan teora maidir le n-a ham no le n-a méid no maidir le ceachtar acu no go dteora áirithe maidir le n-a ham no le n-a méid, fé mar is dóich leis na Coimisinéirí Ioncuim is ceart. |
3 | Gréasanna comhrann déanta de mhiotal. | 66⅔% | -- |
4 | Coirí agus suileandair agus iad déanta ar fad no nách mór ar fad de chopar agus is dóich leis na Coimisinéirí Ioncuim atá ceaptha, déanta agus oiriúnach chun iad d'úsáid i gcórais uisce te i dtithe, i dtithe ósta, i bhfundúireachtaí agus in áiteacha eile gur chun comhnuithe ionta is mó atáid ceaptha, ach gan coirí d'áireamh is páirt dílis de shorn no de ghráta le linn a n-iomportála. | 25% | Pé uair is dóich leis an Aire Airgid, tar éis do dul i gcomhairle leis an Aire Tionnscail agus Tráchtála, gur ceart san do dhéanamh, féadfaidh na Coimisinéirí Ioncuim, le ceadúnas, a údarú d'aon duine áirithe, fé réir cólíonadh pé coinníollacha is oiriúnach 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. |
5 | Earraí d'aon tsaghas acu so leanas agus iad déanta ar fad no nách mór ar fad d'iarann oibrithe ghalbhánuithe no de chruaidh ghalbhánuithe, sé sin le rá:— | 30% | -- |
(a) áruistí tighe no tighis cuasacha; | |||
(b) guitéirí, píopaí, agus caipíní mullaigh gur dóich leis na Coimisinéirí Ioncium gur chun uisce fearthanna do bhreith chun siúil do prímhbheartuíodh iad; | |||
(c) buicéadaí, cannaí, agus páil; | |||
(d) potaí uiscithe; | |||
(e) cistí no boscaí i gcóir deannaigh, luaithrigh no salachair; | |||
(f) earraí gur dóich leis na Coimisinéirí Ioncuim gur chun iad d'úsáid chun bia no uisce do thabhairt d'ainmhithe no d'éanlaithe do prímhbheartuíodh iad; | |||
(g) cistí stórála. | |||
6 | Earraí d'iarann teilgthe de sna saghsanna so leanas, sé sin le rá:— | 25% | Pé uair is dóich leis an Aire Airgid, tar éis do dul i gcomhairle leis an Aire Tionnscail agus Tráchtála, gur ceart san do dhéanamh, féadfaidh na Coimisinéirí Ioncuim, le ceadúnas, a údarú d'aon duine áirithe, fé réir cólíonadh pé coinníollacha is oiriúnach leo d'fhorchur, aon earraí is ionchurtha fén diúité luaidhtear ag an uimhir thagartha so d'iomportáil gan an diúité sin do bheith íoctha ortha, agus an iomportáil sin do dhéanamh gan teora maidir le n-a ham no le n-a méid no maidir le ceachtar acu no go dteora áirithe maidir le n-a ham no le n-a méid, fé mar is dóich leis na Coimisinéirí Ioncium is ceart. |
(a) píopaí agus guitéirí a húsáidtear lasmuich i gcóir uisce agus salachair, agus ceangail dóibh; | |||
(b) tromáin saise; | |||
(c) earraí gur dóich leis na Coimisinéirí Ioncium gur chun iad d'úsáid chun bia no uisce do thabhairt d'ainmhithe no d'éanlaithe do prímhbheartuíodh iad; | |||
(d) stuic do chrinlíní agus do shuidheacháin; | |||
(e) clúdaigh agus frámaí do phuill i dtalamh; | |||
(f) clúdaigh hídrant agus comhlan; | |||
(g) trapanna linntéara; | |||
(h) grátaí do phíopaí no do thrapanna camra; | |||
(i) rothaí seachas rothaí tarraicire no leantóra agus seachas rothaí atá, le linn iad d'iomportáil, ina bpáirt d'fheithicil, de mheaisín no d'earra eile iomlán: | |||
(j) cuaillí lampa agus sráide; | |||
(k) múnlanna agus compáirteanna de mhúnlanna d'iarann teilgthe; | |||
(l) barraí teine; | |||
(m) gléasanna spártha guail, agus íochtair bhréige do ghrátaí, do shoirn agus do theinteáin; | |||
(n) boscaí coca choisc; | |||
(o) plátaí urláir; | |||
(p) tochaird agus bollaird agus compáirteanna de thochaird d'iarann teilgthe; | |||
(q) búird agus stuic bhúird, agus compáirteanna de bhúird agus de stuic bhúird d'iarann teilgthe; | |||
(r) polla-chruidhte; | |||
(s) píopaí deataigh, piopaí aeriúcháin, agus píopaí eile dá samhail sin; | |||
(t) caidéil uisce a hoibrítear le láimh, agus compáirteanna de chaidéil uisce d'iarann teilgthe a hoibrítear le láimh; | |||
(u) cásála d'fhuaráin sráide agus compáirteanna de chásala d'iarann teilgthe d'fhuaráin sráide. | |||
7 | (a) Plátaí miotail (agus leitreacha agus uimhreacha no ceachtar aca péinteálta ortha no greamuithe dhíobh) is dóich leis na Coimisinéirí Ioncuim atá ceaptha, déanta agus beartuithe chun iad d'úsáid mar eolasáin no mar chomharthaí aitheantais is gá do réir dlí d'iompar ar shaghsanna áirithe feithiclí bóthair inneall-ghluaiste. | 331/3% | -- |
(b) Plátaí miotail is dóich leis na Coimisinéirí Ioncuim atá ceaptha, déanta agus beartuithe chun iad d'úsáid (tar éis leitreacha agus uimhreacha no ceachtar aca do phéinteáil ortha no do ghreamú dhíobh) mar eolasáin no mar chomharthaí aitheantais den tsaghas adubhradh. | |||
(c) Leitreacha agus uimhreacha is dóich leis na Coimisinéirí Ioncuim atá ceaptha, déanta agus beartuithe chun iad do ghreamú de sna plátaí miotail den tsaghas a luaidhtear sa mhír dheiridh sin roimhe seo. | |||
8 | Earraí d'aon tsaghas acu so leanas agus iad déanta ar fad no nách mór ar fad de shreang iarainn no de shreang chruaidhe no de shreang iarainn agus de shreang chruaidhe le chéile agus compáirteanna (agus iad déanta ar fad no nách mór ar fad de shreang iarainn no de shreang chruaidhe no de shreang iarainn agus de shreang chruaidhe le chéile) d'earraí den tsórt san, sé sin le rá:— | 331/3% | -- |
(a) gárdaí; | |||
(b) boscaodaí; | |||
(c) gaistí; | |||
(d) mataí; | |||
(e) racaí; | |||
(f) boscaí; | |||
(g) tráidirí; | |||
(h) ladair; | |||
(i) obair gháirdín no roilge; | |||
(j) cáistí; | |||
(k) frámaí; | |||
(l) greilleacha; | |||
(m) corc-tharraicirí; | |||
(n) féasracha; | |||
(o) coipirí; | |||
(p) scáileáin; | |||
(q) trodáin; | |||
(r) figheacháin, líonra, agus fálacht ach gan líonra go mogaill sé-uilleacha d'áireamh. | |||
9 | Rámhainní agus sluaiste le haghaidh lámh-oibre (seachas rámhainní agus sluaiste go mbas sreinge no adhmaid ná fuil, dar leis na Coimisinéirí Ioncuim, oiriúnach ach chun iad d'úsáid i gcúrsaí tighis laistigh), agus fós compáirteanna (pé'ca déanta ar fad no go leathrannach dóibh) de rámhainní agus de shluaiste den tsórt san. | 50% | An diúité luaidhtear ag an Uimhir Thagartha so is diúité é in ionad an diúité forchuirtear le hAlt 5 den Acht Airgid (Diúitéthe Custum) (Uimh. 2), 1932 (Uimh. 11 de 1932), mar a leasuítear san ag Uimhir Thagartha 4 sa Cheathrú Sceideal a ghabhann leis an Acht Airgid (Diúitéthe Custum) (Uimh. 4), 1932 (Uimh. 34 de 1932). |
Pé uair is dóich leis an Aire Airgid, tar éis do dul i gcomhairle leis an Aire Tionnscail agus Tráchtála, gur ceart san do dhéanamh, féadfaidh na Coimisinéirí Ioncuim, le ceadúnas, a údarú d'aon duine áirithe, fé réir cólíonadh pé coinníollacha is oiriúnach leo d'fhorchur, aon earraí is ionchurtha fén diúité luaidhtear ag an uimhir thagartha so d'iomportáil gan an diúité sin do bheith íoctha ortha, agus an iomportáil sin do dhéanamh gan teora maidir le n-a ham no le n-a méid no maidir le ceachtar acu no go dteora áirithe maidir le n-a ham no le n-a méid, fé mar is dóich leis na Coimisinéirí Ioncuim is ceart. | |||
10 | Cruidhte capall déanta d'iarann no de chruaidh ar fad no nách mór ar tad. | 50% | An diúité luaidhtear ag an Uimhir Thagartha so is diúité é in ionad an diúité forchuirtear le halt 11 den Acht Airgid, 1932 (Uimh. 20 de 1932), agus a luaidhtear ag Uimhir Thagartha 2 sa Chéad Sceideal a ghabhann leis an Acht san. |
11 | Criathra, roithleáin, agus sciatha roithlithe déanta de mhiotal no d'adhmad no de mhiotal agus d'adhmad le chéile, agus fós compáirteanna (pé'ca déanta ar fad no go leathrannach dóibh) de chriathra, de roithleáin agus de sciatha roithlithe den tsórt san. | 331/3% | -- |
12 | (a) Earra ar bith is dóich leis na Coimisinéirí Ioncuim is dí-ghalrán, cuilnimh, mílnimh, cnuimhnimh no múiscnimh. (b) Earra ar bith is dóich leis na Coimisinéirí Ioncuim is uinnimeint no ío seachas geilé petroleum. | 20% | Pé uair is dóich leis an Aire Airgid, tar éis do dul i gcomhairle leis an Aire Tionnscail agus Tráchtála, gur ceart san do dhéanamh, féadfaidh na Coimisinéirí Ioncuim, le ceadúnas, a údarú d'aon duine áirithe, fé réir cólíonadh pé coinníollacha is oiriúnach leo d'fhorchur, aon earraí is ionchurtha fén diúité luaidhtear ag an uimhir thagartha so d'iomportáil gan an diúité sin do bheith íoctha ortha agus an iomportáil sin do dhéanamh gan teora maidir le n-a ham no le n-a méid no maidir le ceachtar acu no go dteora áirithe maidir le n-a ham no le n-a méid, fé mar is dóich leis na Coimisinéirí Ioncuim is ceart. |
An diúité luaidhtear ag an uimhir thagartha so ní déanfar é d'éileamh ná do ghearradh ar aon earra gur dóich leis na Coimisinéirí Ioncuim nár mhór do ghnáth í chur fé aon oibriú ullamhúcháin (seachas uisce do chur léi) sara n-úsáidfí í mar dhíghalrán, cuilnimh, cnuimhnimh, mílnimh, no múiscnimh. | |||
13 | Priontaí grianghrafacha do clóbhuaileadh díreach o scannán ghrianghrafach no o phláta ghrianghrafach, ar a n-áirmhítear sleamhnáin de gach saghas le húsáid i lóchrainn draoidheachta ach gan priontaí grianghrafacha d'áireamh is dóich leis na Coimisinéirí Ioncuim bhaineann le cúrsaí teicniciúla no le cúrsaí eolaíochta. | 331/3% | -- |
14 | Déid - chíoracha iomlána d'abhar ar bith, agus fós fothaí (déanta ar fad no nách mór ar fad de mhiotal) do dhéid-chíoracha. | 25% | -- |
15 | (a) Raicéidí is dóich leis na Coimisinéirí Ioncuim atá ceaptha, déanta agus beartuithe chun iad d'úsáid in imirt tennis, tennis faithche, badminton, raicéad, no cluichí eile dá samhail in aon cheann no cinn de sna cluichí sin agus iomlán gach ceann acu no cuid mhaith de déanta dar leis na Coimisinéirí Ioncuim. | 50% | 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. |
(b) Cleatha no bataí is dóich leis na Coimisinéirí Ioncuim atá ceaptha, déanta agus beartuithe chun iad d'úsáid in imirt gholf agus iomlán gach ceann acu no cuid mhaith de déanta dar leis na Coimisinéirí Ioncuim. | |||
16 | (a) Aon cheann de sna hearraí seo leanas is dóich leis na Coimisinéirí Ioncuim atá déanta ar fad no nách mór ar fad de leathar no de chroiceann no de leathar bhréige no de chroiceann bhréige no atá déanta d'aon dá cheann no níos mó de sna substaintí sin no go bhfuil a chumhdach, dar leis na Coimisinéirí Ioncuim, déanta ar fad no nách mór ar fad d'aon tsubstaint no d'aon dá shubstaint no níos mó den tsórt san adubhradh, sé sin le rá:— | 20% | -- |
(i) sparáin, púitsí, tiachóga, leabhair phóca agus cárta-chásanna is dóich leis na Coimisinéirí Ioncuim atá ceaptha, déanta agus beartuithe chun iad do bheith ar iompar ag daoine, agus | |||
(ii) líontáin no lámh-mhálaí ban is dóich leis na Coimisinéirí Ioncium atá ceaptha, déanta agus beartuithe chun iad do bheith ar iompar ag daoine no á gcaitheamh acu mar bheadh pócaí chun earraí i gcóir gnáth-úsáide pearsanta d'iompar ionta. | |||
(b) Málai airgid atá déanta ar fad no nách mór ar fad de leathar no de chroiceann no de leathar agus de chroiceann le chéile agus is dóich leis na Coimisinéirí Ioncuim atá ceaptha, déanta agus beartuithe chun iad do bheith á gcaitheamh ag daoine. | |||
17 | (a) Na torthaí seo leanas i sioróip a hiomportáltar i gcannaí no i stáin séaluithe, sé sin le rá, sugha talmhan, spiúnáin, daimsíní, plumaí, sugha craobh, sméara dubha, cuiríní, agus glas-phlumaí. | an lb. 4d. | An diúité luaidhtear ag an uimhir thagartha so is diúité é mar bhreis ar aon diúité is inéilithe alos aon bhiotáille no aon tsacairín atá san earra no do húsáideadh chun na hearra do dhéanamh no d'ullamhú, ach is diúité é in ionad gach diúité eile is inéilithe ar an earra. |
(b) Gach toradh eile i sioróip a hiomportáltar i gcannaí no i stáin séaluithe. | an lb. 1d. | ||
18 | Cartúisí gráin líonta is dóich leis na Coimisinéirí Ioncuim atá ceaptha, déanta, agus beartuithe chun iad d'úsáid i ngunnaí gráin. | 331/3% | 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 do ghearradh ná d'éileamh ar aon earra is ionchurtha fén diúité luaidhtear ag an uimhir thagartha so. |
19 | Earraí is dóich leis na Coimisinéirí Ioncuim is frámaí miotail no saiseanna miotail (pe'ca atá gloine no substaint dá shórt ionta le linn a n-iomportála no ná fuil) atá ceaptha, déanta, agus beartuithe i gcóir dóirse no fuinneoga no i gcóir páirteanna de dhóirse no i gcóir páirteanna d'fhuinneoga. | 40% | Foluíonn an focal “fuinncoga,” san áit ina bhfuil sé sa dara colún ag an uimhir thagartha so, foirléaseanna, stoirm-chomhlaí agus fuinneoga pábhála. |
20 | Suaitheantaisí, buinn agus mór-bhuinn atá déanta ar fad no nách mór ar fad d'airgead, de chopar, de chré-umha, de phrás, de ghunna-mhiotal, de stán, de shionc no d'aluminium, no d'aon dá cheann no níos mó de sna miotail sin le chéile, go bhfeistisí no gan feistisí ceangailte dhíobh le linn a n-iompórtála, ach gan earraí d'áireamh is dóich leis na Coimisinéirí Ioncuim atá ceaptha, déanta, agus beartuithe chun iad d'úsáid chun ball éadaigh agus córach gléasta pearsanta do dhéanamh. | 331/3% | Pé uair is dóich leis an Aire Airgid, tar éis do dul i gcomhairle leis an Aire Tionnscail agus Tráchtála, gur ceart san do dhéanamh féadfaidh na Coimisinéirí Ioncuim, le ceadúnas, a údarú d'aon duine áirithe, fé réir cólíonadh pé coinníollacha is oiriúnach leo d'fhorchur, aon earraí is ionchurtha fén diúité luaidhtear ag an uimhir thagartha so d'iomportáil gan an diúité sin do bheith íoctha ortha, agus an iomportáil sin do dhéanamh gan teora maidir le n-a ham no le n-a méid no maidir le ceachtar acu no go dteora áirithe maidir le n-a ham no le n-a méid, fé mar is dóich leis na Coimisinéirí Ioncuim is ceart. |
21 | (a) Earraí (pe'ca déanta ar fad no go leathrannach dóibh) d'aon tsaghas acu so leanas agus iad déanta ar fad no nách mór ar fad d'abhar fhighte agus compáirteanna (déanta ar fad no nách mór ar fad d'abhar fhighte) d'earraí den tsórt san, sé sin le rá:— (i) éadaí cláir, scaróidí, agus gach saghas eile feistis bhúird; (ii) tobháillí agus éadaí tighis; (iii) tarpóil. (b) Earraí (pe'ca déanta ar fad no go leathrannach dóibh) d'aon tsaghas acu so leanas agus iad déanta ar fad no nách mór ar fad de chadás, de línéadach, no d'abhar mheasctha, agus compáirteanna (déanta ar fad no nách mór ar fad d'abhar fhighte) d'earraí den tsórt san, sé sin le rá:— (i) braitlíní talmhan; (ii) clúdaigh puible; (iii) cnapsacanna; (iv) lón-mhálaí; (v) málaí codalta. (c) Málaí agus sacanna (pe'ca déanta ar fad no go leathrannach dóibh) agus iad déanta ar fad no nách mór ar fad de chadás agus iad folamh le linn a n-iomportála agus fós compáirteanna (déanta ar fad no nách mór ar fad d'abhar fhighte) de mhálaí agus de shacanna den tsórt san. | 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 a heaspórtáladh 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. Pé uair is dóich leis an Aire Airgid, tar éis do dul i gcomhairle leis an Aire Tionnscail agus Tráchtála, gur ceart san do dhéanamh, féadfaidh na Coimisinéirí Ioncuim, le ceadúnas, a údarú d'aon duine áirithe, fé réir cólíonadh pé coinníollacha is oiriúnach leo d'fhorchur, aon earraí is ionchurtha fén diúité luaidhtear ag an uimhir thagartha so d'iomportáil gan an diúité sin do bheith íoctha ortha, agus an iomportáil sin do dhéanamh gan teora maidir le n-a ham no le n-a méid no maidir le ceachtar acu no go dteora áirithe maidir le n-a ham no le n-a méid, fé mar is dóich leis na Coimisinéirí Ioncuim is ceart. |
22 | Gréasáin fhighte d'aon tsaghas aca so leanas nách lugha ná dhá órlach déag ar leithead, sé sin le rá:— (a) gréasáin línéadaigh; (b) gréasáin d'abhair mheasctha gan ionta ach dhá cheann no níos mó de sna habhair seo leanas, sé sin le rá: cadás, linéadach, cnáib, ráimí, iút, agus fionnadh (seachas móihéar agus rón camaill); (c) abhar scaróidí cadáis; (d) abhar tobháillí cadáis; (e) gréasáin chadáis (seachas abhar scaróidí agus abhar tobháillí) nách éadtruime ná ceithre hunsaí go leith an tslat chearnach. Ní háirmhítear na gréasáin seo leanas mar earraí d'aon tsaghas dá luaidhtear anso roimhe seo, sé sin le rá, gréasáin is dóich leis na Coimisinéirí Ioncuim, (i) do rinneadh dionach no do clóbhuaileadh no do péinteáladh no do cuireadh fé aon dá cheann no gach ceann de sna próiseasaí sin, no (ii) do rinneadh i slí go mbeidis cosúil le habhar plaincéadaí, no (iii) is gréasáin terry no chenille, no is broicéad no bheilbhéidín, no scáil-éadach hollannach, no flainéidín, no fid bréige déanta de chadás, no (iv) éadach piqué. | 331/3% | Chun crícheanna inghearrthachta an diúité luaidhtear ag an uimhir thagartha so, tuigfear gur gréasáin dhá thobháille no níos mo gan de cheangal eatorra ach na snátha innigh. 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 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 chriochnú, agus nár cuireadh í fé aon phróiseas eile déantóireachta faid a bhí sí lasmuich de Shaorstát Éireann amhlaidh. Pé uair is deimhin leis na Coimisinéirí Ioncuim, i dtaobh aon ghréasán fighte do bheadh ionchurtha fén diúité luaidha tear ag an uimhir thagarthso mara mbeadh an fhoráil seo, go bhfuilid oiriúnach chun iad d'úsáid chun troscáin no feithiclí do ghréasadh no do chlúdach no chun leabhar do cheangal agus gur chuige sin amháin atáid beartuithe féadfaidh na Coimisinéirí Ioncuim, fé réir cólíonadh pé coinníollacha is oiriúnach leo d'fhorchur, a cheadú na gréasáin fhighte sin d'iomportáil gan an diúité sin do bheith íoctha ortha no féadfaid aon diúité den tsórt san d'aisíoc do híocadh le linn a n-iomportála. |
Pé uair is dóich leis an Aire Airgid, tar éis do dul i gcomhairle leis an Aire Tionnscail agus Tráchtála, gur ceart san do dhéanamh, féadfaidh na Coimisinéirí Ioncuim, le ceadúnas, a údarú d'aon duine áirithe, fé réir cólíonadh pé coinníollacha is oiriúnach leo d'fhorchur, aon earraí is ionchurtha fén diúité luaidhtear ag an uimhir thagartha so d'iomportáil gan an diúité sin do bheith íoctha ortha, agus an iomportáil sin do dhéanamh gan teora maidir le n-a ham no le n-a méid no maidir le ceachtar acu no go dteora áirithe maidir le n-a ham no le n-a méid, fé mar is dóich leis na Coimisinéirí Ioncuim is ceart. | |||
23 | Earra ar bith is dóich leis na Coimisinéirí Ioncuim is fiar-fháithim atá ceaptha, déanta, agus beartuithe chun í d'úsáid chun earraí d'abhar fhighte do dhéanamh no do dheisiú. | 25% | -- |
24 | Earraí (seachas uaiséirí copair) is dóich leis na Coimisinéirí Ioncuim is compáirteanna miotail de spréach-bhuaca. | An earra, 6d. | -- |
25 | (a) Earraí is dóich leis na Coimisinéirí Ioncuim is ceapa atá déanta ar fad no nách mór ar fad d'adhmad agus atá ceaptha, déanta agus beartuithe chun iad d'úsáid chun bróga no bróga ísle do dhéanamh no do dheisiú agus fós earraí is dóich leis na Coimisinéirí Ioncuim is compáirteanna (déanta ar fad no nách mór ar fad d'adhmad) de cheapa den tsórt san. (b) Earraí is dóich leis na Coimisinéirí Ioncuim atá ceaptha, déanta, agus beartuithe chun iad d'úsáid mar chrainn, mar shínteoirí, no mar líontóirí do bhróga no do bhróga isle agus atá déanta ar fad no nách mór ar fad d'adhmad no de cheliulóid no d'abhar dá samhail no de shnáithreach chó-dhlúite no d'abhar dá samhail agus fós earraí is dóich leis na Coimisinéirí Ioncuim is compáirteanna (déanta ar fad no nách mór ar fad d'adhmad no d'abhar eile mar adubhradh) de chrainn, de shínteoirí no de líontóirí den tsórt san. (c) Earraí is dóich leis na Coimisinéirí Ioncuim atá ceaptha, déanta, agus beartuithe chun iad d'usáid mar phátrúin d'uachtair no do pháirteanna d'uachtair bhróg no bhróg iseal agus atá déanta ar fad no nách mór ar fad de mhiotal, de chárta-chlár no d'abhar dá shamhail. | 40% | Pé uair is dóich leis an Aire Airgid, tar éis do dul i gcomhairle leis an Aire Tionnscail agus Tráchtála, gur ceart san do dhéanamh, féadfaidh na Coimisinéirí Ioncuim, le ceadúnas, a údarú d'aon duine áirithe, fé réir cólíonadh pé coinníollacha is oiriúnach leo d'fhorchur, aon earraí is ionchurtha fén diúité luaidhtear ag an uimhir thagartha so d'iomportáil gan an diúité sin do bheith íoctha ortha, agus an iomportáil sin do dhéanamh gan teora maidir le n-a ham no le n-a méid no maidir le ceachtar acu no go dteora áirithe maidir le n-a ham no le n-a méid, fé mar is dóich leis na Coimisinéirí Ioncuim is ceart. |
26 | Carbonáid sódium a hiompórtáltar i bhfuirm chriostalaigh. | An cmt. 2s. 0d. | Pé uair is dóich leis an Aire Airgid, tar éis do dul i gcomhairle leis an Aire Tionnscail agus Tráchtála, gur ceart san do dhéanamh, féadfaidh na Coimisinéirí Ioncuim, le ceadúnas, a údarú d'aon duine áirithe, fé réir cólíonadh pé coinníollacha is oiriúnach leo d'fhorchur, aon earraí is ionchurtha fén diúité luaidhtear ag an uimhir thagartha so d'iomportáil gan an diúité sin do bheith íoctha ortha, agus an iomportáil sin do dhéanamh gan teora maidir le n-a ham no le n-a méid no maidir le ceachtar acu no go dteora áirithe maidir le n-a ham no le n-a méid, fé mar is dóich leis na Coimisinéirí Ioncuim is ceart. |
27 | Cóir leapthan ach gan tochtaí, súsaí, cuilteanna líonta, clúdaigh chuilte nealíonta, cuilteanna cadáis, plaincéadaí cadáis ná cóir leapthan déanta ar fad no nách mór ar fad de chúitsiúc d'áireamh. | 40% | -- |
28 | Súsaí, ar a n-áirmhítear súsaí no éadaí atá déanta ar fad no nách mór ar fad d'earraí fighte agus is dóich leis na Coimisinéirí Ioncuim atá ceaptha, déanta, agus beartuithe chun iad d'úsáid mar chlúdaigh d'ainmhithe, ach gan súsaí d'áireamh is dóich leis na Coimisinéirí Ioncuim atá ceaptha, déanta, agus beartuithe chun iad d'úsáid mar chlúdaigh urláir, agus fós gan súsaí déanta ar fad no nách mór ar fad de chadás d'áireamh. | 40% | -- |
29 | Eanlaithe tighis, turcaithe, géanna, agus lachain agus iad ina mbeathaidh. | An t-éan 21s. od. | An diúité luaidhtear ag an uimhir thagartha so is diúité é in ionad an diúité forchuirtear le hAlt 2 den Acht Airgid (Diúitéthe Custum) (Uimh. 4), 1932 (Uimh. 34 de 1932), agus a luaidhtear ag uimhir thagartha 4 sa Dara Sceideal a ghabhann leis an Acht san. |
Pé uair is dóich leis an Aire Airgid, tar éis do dul i gcomhairle leis an Aire Tionnscail agus Tráchtála, gur ceart san do dhéanamh, féadfaidh na Coimisinéirí Ioncuim, le ceadúnas, a údarú d'aon duine áirithe, fé réir cólíonadh pé coinníollacha is oiriúnach leo d'fhorchur, aon earraí is ionchurtha fén diúité forchuirtear leis an alt so d'iomportáil gan an diúité sin do bheith íoctha ortha, agus an iomportáil sin do dhéanamh gan teora maidir le n-a ham no le n-a méid no maidir le ceachtar acu no go dteora áirithe maidir le n-a ham no le n-a méid, fé mar is dóich leis na Coimisinéirí Ioncuim is ceart. | |||
30 | Anbhruithí de gach saghas, pé'ca ina bhfliuchán, ina solad no ina bpúdar no i bhfuirm ar bith eile dhóibh ach gan ullamhóidí d'áireamh gur sugha no úscradh, có-neartuithe go mór, is mó atá ionta dar leis na Coimisinéirí Ioncuim. | An cmt. 84s. od. | An diúité luaidhtearisg an uimhir thagartha so a diúité é in ionad an diúité forchuirtear le hAlt 2 den Acht Airgid (Diúitéthe Custum) (Uimh. 4), 1932 (Uimh. 34 de 1932), agus a luaidhtear ag uimhir thagartha 10 sa Dara Sceideal a ghabhann leis an Acht san. Pé uair is dóich leis an Aire Airgid, tar éis do dúl 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 coinníollaca 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. |
31 | Mil, agus mil shaordha d'áireamh. | An lb. 1s. od. | Pé uair is dóich leis an Aire Airgid, tar éis do dul i gcomhairle leis an Aire Talmhaíochta, gur ceart san do dhéanamh, féadfaidh na Coimisinéirí Ioncuim, le ceadúnas, a údarú d'aon duine áirithe, fé réir cólíonadh pé coinníollacha is oiriúnach leo d'fhorchur, aon earraí is ionchurtha fén diúité forchuirtear leis an alt so d'iomportáil gan an diúité sin do bheith íoctha ortha, agus an iomportáil sin do dhéanamh gan teora maidir le n-a ham no le n-a méid no maidir le ceachtar acu no go dteora áirithe maidir le n-a ham no le n-a méid, fé mar is dóich leis na Coimisinéirí Ioncuim is ceart. |
32 | Ainmhithe de chineál na bó. | An ceann 60s. od. | Pé uair is dóich leis an Aire Airgid, tar éis do dul i gcomhairle leis an Aire Talmhaíochta, gur ceart san do dhéanamh, féadfaidh na Coimisinéirí Ioncuim, le ceadúnas, a údarú d'aon duine áirithe, fé réir cólíonadh pé coinníollaca is oiriúnach leo d'fhorchur, aon ainmhithe 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. |
33 | Croicne úra agus seithí úra d'ainmhí ar bith de chineál na bó agus coda de chroicne úra agus de sheithí úra den tsórt san. | An earra 10s. od. | Pé uair is dóich leis an Aire Airgid, tar éis do dul i gcomhairle leis an Aire Tionnscail agus Tráchtála, gur ceart san do dhéanamh, féadfaidh na Coimisinéirí Ioncuim, le ceadúnas, a údarú d'aon duine áirithe, fé réir cólíonadh pé coinníollacha is oiriúnach leo d'fhorchur, aon earraí is ionchurtha fén diúité luaidhtear ag an uimhir thagartha so d'iomportáil gan an diúité sin do bheith íoctha ortha, agus an iomportáil sin do dhéanamh gan teora maidir le n-a ham no le n-a méid no maidir le ceachtar acu no go dteora áirithe maidir le n-a ham no le n-a méid, fé mar is dóich leis na Coimisinéirí Ioncuim is ceart. |
34 | Earraí tighis no tighe is dóich leis na Coimisinéirí Ioncuim atá déanta de chré ar fad no nách mór ar fad agus do cuireadh fé oibriú gloiníochta ach gan áireamh do dhéanamh ar earraí is dóich leis na Coimisinéirí Ioncuim atá ceaptha, déanta, agus beartuithe chun iad d'úsáid mar dhaingneáin no mar fheistisí. | An cmt. 30s. od. | Pé uair is dóich leis an Aire Airgid, tar éis do dul i gcomhairle leis an Aire Tionnscail agus Tráchtála, gur ceart san do dhéanamh féadfaidh na Coimisinéirí Ioncuim, le ceadúnas, a údarú d'aon duine áirithe, fé réir cólíonadh pé coinníollacha is oiriúnach leo d'fhorchur, aon earraí is ionchurtha fén diúité luaidhtear ag an uimhir thagartha so d'iomportáil gan an diúité sin do bheith íoctha ortha, agus an iomportáil sin do dhéanamh gan teora maidir le n-a ham no le n-a méid no maidir le ceachtar acu no go dteora áirithe maidir, le n-a ham no le n-a méid, fé mar is dóich leis na Coimisinéirí Ioncuim is ceart. |
35 | (a) Uirlisí agus fearaistí de sna saghsanna so leanas, sé sin le rá:— | 25% | -- |
(i) speala; | |||
(ii) corráin; | |||
(iii) tor-thuaghanna no torchorráin; | |||
(iv) billeoga; | |||
(v) sceana féir. | |||
(b) lanna no cinn d'aon cheann de sna hearraí luaidhtear i mír (a) anso roimhe seo. | |||
36 | |||
Téadra, cáblaí, rópaí, agus sreangán de chnáib no d'abhair eile den tsórt san, ach gan sreangán ceangaltóra, abhras caighir, ná sais-téada trílsithe no cabla-chasta d'áireamh, agus fós gan aon earra d'áireamh is páirt d'earra eile le linn a hiomportála. | 40% | An diúité luaidhtear ag an uimhir thagartha so is diúité é in ionad an diúité forchuirtear le hAlt I den Acht Airgid (Diúitéthe Custum) (Uimh. 4), 1932 (Uimh. 34 de 1932), agus a lualdhtear ag uimhir thagartha 22 i gCuid I den Chéad Sceideal a ghabhann leis an Acht san. Pé uair is dóich leis an Aire Airgid, tar eis do dul i gcomhairle leis an Aire Tionnscail agus Tráchtála, gur ceart san do dhéanamh, féadfaidh na Coimisinéirí Ioncuim, le ceadúnas, a údarú d'aon duine áirithe, fé réir cólíonadh pél coinníollacha is oiriúnach ieo d'fhorchur, aon earraí is onchurtha 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. | |
37 | Aon earra acu so leanas is dóich leis na Coimisinéirí Ioncuim atá déanta d'iarann no de chruaidh no d'iarann agus de chruaidh le chéile agus a hiomportáltar ar shlí eile seachas mar pháirt d'earra eile, sé sin le rá:— (a) Boltaí, docht-scrobhanna, agus scrobhanna go miotal-shnáth agus nách giorra ná órlach ná nách sia ná fiche órlach a lorga agus nách lugha ná trí ochtú d'órlach ná nách mó ná órlach go gceathrúin a dtras-líne, agus (b) cnóite snáithte (seachas cnóite cluasacha) de mhéid agus go snáth d'oiriúnódh bolta, docht-scrobha, no scrobha go miotalshnáth de shaghas dá luaidhtear i mír (a) roimhe seo. | 75% | An diúité luaidhtear ag an uimhir thagartha so is diúité é in ionad diúité ar bith eile is ionchurtha ar an earra Pé uair is dóich leis an Aire Airgid, tar éis do dul i gcomhairle leis an Aire Tionnscail agus Tráchtála, gur ceart san do dhéanamh. féadfaidh na Coimisinéirí Ioncuim, le ceadúnas, a údarú d'aon duine áirithe, fé réir cólíonadh pé coinníollacha is oiriúnach leo d'fhorchur, aon earraí is ionchurtha fén diúité luaidhtear ag an uimhir thagartha so d'iomportáil gan an diúité sin do bheith íoctha ortha, agus an iomportáil sin do dhéanamh gan teora maidir le n-a ham no le n-a méid no maidir le ceachtar acu no go dteora áirithe maidir le n-a ham no le n-a méid, fé mar is dóich leis na Coimisinéirí Ioncuim is ceart. |
38 | Annlainn agus tarsainn lachtacha no leathlachtacha ullamhuithe, gan úscradh feola, íleacha in-ithte ná fínéagra d'áireamh; | An diúité luaidhtear ag an uimhir thagartha so beidh sé mar bhreis ar aon diúité is inéilithe alos aon bhiotáille no sacairín atá san earra a húsáideadh chun í do dhéanamh no d'ullamhú ach beidh sé in ionad aon diúité eile do bheadh inéilithe alos na hearra seachas an diúité forchuirtear le hAlt 22 den Acht Airgid, 1932 (Uimh. 20 de 1932). Pé uair is dóich leis an Aire Airgid, tar éis do dul i gcomhairle leis an Aire Tionnscail agus Tráchtála, gur ceart san do dhéanamh, féadfaidh na Coimisinéirí Ioncuim, le ceadúnas a údarú d'aon duine áirithe, fé réir cólíonadh pé coinníollacha is oiriúnach leo d'fhorchur, aon earraí is ionchurtha fén diúité luaidhtear ag an uimhir thagartha so d'iomportáil gan an diúité sin do bheith íoctha ortha, agus an iomportáil sin do dhéanamh gan teora maidir le n-a ham no le n-a méid no maidir le ceachtar acu no go dteora áirithe maidir le n-a ham no le n-a méid, fé mar is dóich leis na Coimisinéirí Ioncuim is ceart. | |
(a) i gcás gur do réir mheáchainte a horduítear sna liostaí oifigiúla iomportála na hearraí d'iontráil ar iad d'iomportáil; | An lb. 1s. 6d. | ||
(b) i gcás gur do réir tomhais a horduítear sna liostaí oifigiúla iomportála na hearraí d'iontráil ar iad d'iomportáil.
| An gal. 13s. 4d. | ||
39 | Púdar cailce. | An cmt. 1s. od. | Pé uair is dóich leis an Aire Airgid, tar éis do dul i gcomhairle leis an Aire Tionnscail agus Tráchtála, gur ceart san do dhéanamh, féadfaidh na Coimisinéirí Ioncuim, le ceadúnas, a údarú d'aon duine áirithe, fé réir cólíonadh pé coinníollacha is oiriúnach leo d'fhorchur, aon earraí is ionchurtha fén diúité luaidhtear ag an uimhir thagartha so d'iomportáil gan an diúité sin do bheith íoctha ortha, agus an iomportáil sin do dhéanamh gan teora maidir le n-a ham no le n-a méid no maidir le ceachtar acu no go dteora áirithe maidir le n-a ham no le n-a méid, fé mar is dóich leis na Coimisinéirí Ioncuim is ceart. |
40 | Earraí is dóich leis na Coimisinéirí Ioncuim is earraí déanta agus atá déanta ar íad no nách mór ar íad d'aluminium, no de chómhiotal aluminium gur aluminium an táthchuid is mó atá ann, no d'aluminium agus de chó-mhiotal den tsórt san roimhráite le chéile. | 50% | Pé uair is dóich leis an Aire Airgid, tar éis do dul i gcomhairle leis an Aire Tionnscail agus Tráchtála, gur ceart san do dhéanamh, féadfaidh na Coimisinéirí Ioncuim, le ceadúnas, a údarú d'aon duine áirithe, fé réir cólíonadh pé coinníollacha is oiriúnach leo d'fhorchur, aon earraí is ionchurtha fén diúité luaidhtear ag an uimhir thagartha so d'iomportáil gan an diúité sin do bheith íoctha ortha, agus an iomportáil sin do dhéanamh gan teora maidir le n-a ham no le n-a méid no maidir le ceachtar acu no go dteora áirithe maidir le n-a ham no le n-a méid, fé mar is dóich leis na Coimisinéiri Ioncuim is ceart. |
41 | Ile smeartha de bhunadh minearáil ar fad no nách mór ar fad agus a hiomportáltar i ngabhadán gan níos mó ná cúig galún triochad den íle sin ann le linn a iomportála. | An gal. 1s. od. | Ní déanfar an diúité luaidhtear ag an uimhir thagartha so d'éileamh ná do ghearradh ar aon íle is ionchurtha fén diúité forchuirtear le hAlt 7 den Acht Airgid, 1933 (Uimh. 15 de 1933). |
42 | Feadáin no piopaí hóise solúbtha agus iad clúduithe no daingnithe le sreang mhiotail, ach gan aon fheadáin ná píopaí den tsórt san atá déanta ar íad no nách mór ar fad de chúitsiúc d'áireamh. | 50% | Pé uair is dóich leis an Aire Airgid, tar éis do dul i gcomhairle leis an Aire Tionnscail agus Tráchtála, gur ceart san do dhéanamh, féadfaidh na Coimisinéirí Ioncuim, le ceadúnas, a údarú d'aon duine áirithe, fé réir cólíonadh pé coinníollacha is oiriúnach leo d'fhorchur, aon earraí is ionchurtha fén diúité luaidhtear ag an uimhir thagartha so d'iomportáil gan an diúité sin do bheith íoctha ortha, agus an importáil 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. |
43 | Iasc de gach saghas (agus eochraí d'áireamh ach gan paist éisc d'áireamh) a hiomportáltar i mbuidéil, i gcrúiscíní, i gceaigeanna, i bpotaí, i gcannaí, no i stáin agus iad séaluithe— | -- | |
(a) maran mó ná púnt meáchaint an gabhadán agus a bhfuil ann i dteanta a chéile; | Pingin ar gach gabhadán den tsórt san (agus bhfuil ann d'áireamh). | ||
(b) más mó ná púnt meáchaint an gabhadán agus a mbeidh ann i dteanta a chéile. | Pingin an púnt no an chuid de phúnt meáchaint de gach gabhadán den tsórt san (agus a bhfuil ann d'áireamh). | ||
44 | Iasc leasuithe no deatuithe. | An lb. 2d. | -- |
45 | Iasc dí-chnámhuithe agus coda d'iasc den tsórt san. | An lb. 3d. | -- |
DARA SCEIDEAL.
Diuite ar Bhroga agus ar Bhroga Isle.
Uimh. Thag. | An Saghas Earra is Ionchurtha fé Dhiúité | Ráta an Diúité |
1 | Bróga agus bróga ísle go bhfuil a n-uachtair déanta ar fad no nách mór ar fad de leathar agus de chroiceann, no de cheachtar acu ach gan áireamh do dhéanamh ar bhróga ná ar bhróga ísle is dóich leis na Coimisinéirí Ioncuim atá ceaptha, déanta, agus beartuithe i gcóir naoidhnán ná fós ar bhróga atá déanta ar fad no nách mór ar fad de chúitsiúc, d'abhar do rinneadh díonach le cúitsiúc, d'abhar do clúduíodh le cúitsiúc no de dhá abhar no níos mo acu san le chéile. | Méid is cóionann le triocha per cent. de luach na hearra. |
2 | Buinn chumtha, sála cumtha, uachtair chumtha; agus páirteanna cumtha de bhuinn, de shála, no d'uachtair agus iad déanta ar fad no nách mór ar fad de leathar agus de chroiceann no de cheachtar acu, ach gan áireamh do dhéanamh ar bhuinn, ar shála ná ar uachtair is dóich leis na Coimisinéirí Ioncuim atá ceaptha, déanta, agus beartuithe chun iad d'úsáid chun bróga no bróga ísle do dhéanamh do naoidhnáin ná fós ar pháirteanna de sna buinn, de sna sála, no de sna huachtair dheiridh sin a luaidhtear. | Méid is cóionann le triocha per cent. de luach na hearra. |
3 | Bróga agus bróga ísle ná fuil a n-uachtair déanta ar fad no nách mór ar fad de leathar agus de chroiceann no de cheachtar acu, ach gan áireamh do dhéanamh ar bhróga ná ar bhróga ísle is dóich leis na Coimisinéirí Ioncuim atá ceaptha, déanta agus beartuithe i gcóir naoidhnán ná fós ar bhróga atá déanta ar fad no nách mór ar fad de chúitsiúc, d'abhar do rinneadh díonach le cúitsiúc, d'abhar do clúduíodh le cúitsiúc no de dhá abhar no níos mó acu san le chéile ná fós ar bhróga ísle go bhfuil a mbuinn déanta ar fad no go leathrannach de chúitsiúc no d'abhar is dóich leis na Coimisinéirí Ioncuim is cúitsiúc saordha no bréige no is abhar ina bhfuil cúitsiúc mar tháthchuid. | Méid is cóionann le fiche per cent. de luach na hearra. |
4 | Buinn chumtha, sála cumtha, uachtair chumtha, agus páirteanna cumtha de bhuinn, de shála, no d'uachtair, ná fuil déanta ar fad no nách mór ar fad de leathar agus de chroiceann no de cheachtar acu, ach gan áireamh do dhéanamh ar bhuinn, ar shála ná ar uachtair is dóich leis na Coimisinéirí Ioncuim atá ceaptha, déanta agus beartuithe chun iad d'úsáid chun bróga no bróga ísle do dhéanamh do naoidhnáin ná fós ar pháirteanna de sna buinn, de sna sála ná de sna huachtair dheiridh sin a luaidhtear. | Méid is cóionann le fiche per cent. de luach na hearra. |
5 | Bróga atá déanta ar fad no nách mór ar fad de chúitsiúc, d'abhar do rinneadh díonach le cúitsiúc, d'abhar do clúduiodh le cúitsiúc no de dhá abhar no níos mó acu san le chéile ach gan áireamh do dhéanamh ar bhróga is dóich leis na Coimisinéirí Ioncuim atá ceaptha, déanta, agus beartuithe i gcóir naoidhnán. | Pé ráta acu so leanas a bhaineann leis an gcás, sé sin le rá:— (a) más mó ná naoi n-órlach mórfhaid na bróige o sháil go rinn lasmuich - dhá scilling an bhróg; (b) más mó ná naoi n-órlach an mhór-fhaid sin lasmuich-naoi bpingne an bhróg. |
6 | Bróga ísle go bhfuil a mbuinn déanta ar fad no nách mór ar fad de chúitsiúc no d'abhar is dóich leis na Coimisinéirí Ioncuim is cúitsiúc saordha no bréige no is abhar ina bhfuil cúitsiúc mar tháthchuid, agus ná fuil a n-uachtair déanta ar fad no nách mór ar fad de leathar agus de chroiceann no de cheachtar acu san, ach gan áireamh do dhéanamh ar bhróga ísle is dóich leis na Coimisinéirí Ioncuim atá ceaptha, déanta, agus beartuithe i gcoir naoidhnán. | Sé pingne an bhróg íseal. |
TRIU SCEIDEAL.
Diulte ar Bhaill Eadaigh agus Coir Ghleasta Phearsanta.
CUID I.
Uimh. Thag. | An Saghas Earra is Ionchurtha fé Dhiúité | Ráta an Diúité |
1 | Baill éadaigh imeachtracha (seachas hataí, caipíní, lámhainní, agus seálanna) atá ar fad no nách mór ar fad, cniotálta no déanta d'abhar chniotálta agus fós compáirteanna de bhaill éadaigh imeachtracha den tsórt san. | 40% |
2 | Baill éadaigh imeachtracha (seachas hataí, caipíní, lámhainní, agus seálanna) is dóich leis na Coimisinéirí Ioncuim atá oiriúnach d'fhi. no oiriúnach do mhná agus nách ionchurtha fé dhiúité fé Uimhir Thagartha I den Sceideal so agus fós compáirteanna de bhaill éadaigh imeachtracha den tsórt san. | 60% |
3 | Baill éadaigh imeachtracha (seachas hataí, caipíní, lámhainní agus seálanna) is dóich leis na Coimisinéirí Ioncuim atá oiriúnach do bhuachaillí no oiriúnach do chailíní no oiriúnach do naoidhnáin agus nách ionchurtha fé dhiúité fé Uimhir Thagartha I den Sceideal so, agus fós compáirteanna de bhaill éadaigh imeachtracha den tsórt san. | 40% |
4 | Fo-éadaí atá déanta ar fad no nách mór ar fad de shíoda agus is dóich leis na Coimisinéirí Ioncuim atá oiriúnach do mhná no oiriúnach do chailíní, agus fós compáirteanna d'fho-éadaí den tsórt san. | 60% |
5 | Fo-éadaí is dóich leis na Coimisinéirí Ioncuim atá oiriúnach do naoidhnáin, agus fós compáirteanna d'fho-éadaí den tsórt san. | 30% |
6 | Fo-éadaí nách ionchurtha fé dhiúité fé Uimhir Thagartha 4 ná fé Uimhir Thagartha 5 den Sceideal so, agus fós compáirteanna d'fho-éadaí den tsórt san. | 40% |
7 | Ciarsúirí. | 60% |
8 | Lámhainní agus compáirteanna de lámhainní. | 40% |
9 | Foscadáin agus compáirteanna d'fhoscadáin. | 40% |
10 | Hataí agus caipíní atá déanta ar fad no nách mór ar fad de leathar no d'abhar a húsáidtear in ionad leathair no do rinneadh díonach, agus fós compáirteanna de hataí agus de chaipíní den tsórt san. | 60% |
11 | Hataí agus caipíní is dóich leis na Coimisinéirí Ioncuim atá oiriúnach d'fhir no oiriúnach do bhuachaillí agus atá, i gceachtar cás, déanta ar fad no nách mór ar fad d'earraí fighte olna no is hataí síoda, agus fós compáirteanna de hataí agus de chaipíní den tsórt san. | 60% |
12 | Hataí agus caipíní nách ionchurtha fé dhiúité fé Uimhir Thagartha 10 ná fé Uimhir Thagartha II den Sceideal so, agus fós compáirteanna de hataí agus de chaipíní den tsórt san. | 25% |
13 | Earraí is dóich leis na Coimisinéirí Ioncuim, is gárdaí no cosantóirí atá ceaptha, déanta, agus beartuithe chun iad d'úsáid i spórt agus chuige sin amháin, agus fós compáirteanna d'earraí den tsórt san. | 10% |
14 | Gach ball éadaigh gur dóich leis na Coimisinéirí Ioncuim go ndearna duine seachas an t-iomportálaí no baill dá líntighe no dá theaglach roinnt mhaith caithimh do thabhairt do no roinnt mhaith úsáide do bhaint as ar shlí eile lasmuich de Shaorstát Éireann sarar hiomportáladh é. | 25% |
15 | Baill éadaigh no cóir ghléasta phearsanta nách ionchurtha fé dhiúité fé aon Uimhir Thagartha eile sa Sceideal so, agus compáirteanna d'earraí den tsórt san. | 30% |
16 | Gabhálais de bhaill éadaigh agus de chóir ghléasta phearsanta. | 30% |
CUID II.
Nota.—Ní bhaineann an Chuid seo den Sceideal so le hearra ar bith nách ionchurtha fé dhiúité fé Uimhir Thagartha 14 den Sceideal so.
Uimh. Thag. | An Saghas Earra is Ionchurtha fé Dhiúité | Rátaí Diúitéthe Minimum |
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 atá déanta ar fad no nách mór ar fad d'earraí fighte agus iad san déanta i bpáirt no go hiomlán d'olainn no d'olainn snáthdhúbalta, agus ná dearnadh díonach, agus atá oiriúnach d'fhir no oiriúnach do bhuachaillí. | 10/- an earra. |
19 | Cótaí móra agus culaitheanna ná dearnadh díonach dar leis na Coimisinéirí Ioncuim, agus nách ionchurtha fé dhiúité fén Uimhir Thagartha dheiridh sin roimhe seo sa Sceideal so, agus atá oiriúnach d'fhir no oiriúnach do bhuachaillí. | 5/- an earra. |
20 | Cótaí, seaicéidí, agus brístí is dóich leis na Coimisinéirí Ioncuim atá déanta, ar fad no nách mór ar fad, d'earraí fighte, agus iad san déanta i bpáirt no go hiomlán d'olainn no d'olainn snáthdhúbalta, agus ná dearnadh díonach agus atá oiriúnach d'fhir no oiriúnach do bhuachaillí. | 4/- an earra. |
21 | Cótaí, seaicéidí, agus brístí ná dearnadh díonach, dar leis na Coimisinéirí Ioncuim, agus nách ionchurtha fé dhiúité fén Uimhir Thagartha dheiridh sin roimhe sin sa Sceideal so, agus atá oiriúnach d'fhir no oiriúnach do bhuachaillí. | 2/- an earra. |
22 | Bheisteanna is dóich leis na Coimisinéirí Ioncuim atá déanta ar fad no nách mór ar fad d'earraí fighte, agus iad san déanta i bpáirt no go hiomlán d'olainn no d'olainn snáth-dhúbalta, agus ná dearnadh díonach agus atá oiriúnach d'fhir no oiriúnach do bhuachaillí. | 2/- an earra. |
23 | Bheisteanna ná dearnadh díonach, dar leis na Coimisinéirí Ioncuim, agus nách ionchurtha fé dhiúité fén Uimhir Thagartha dheiridh sin roimhe seo sa Sceideal so, agus atá oiriúnach d'fhir no oiriúnach do bhuachaillí. | 1/- an earra. |
24 | Stocaí agus gearra-stocaí. | 6/- an dosaen péire. |
25 | Fo-éadaí atá ar fad no nách mór ar fad cniotálta no déanta d'abhar chniotálta. | 10/- an dosaen earra. |
26 | Cairdiogain, for-ionair, gersithe, agus bheisteanna cniotálta, agus earraí dá samhail. | 15/- an dosaen earra. |
CUID III.
Nota.—Ní bhaineann an chuid seo den Sceideal so ach le hearraí is ionchurtha fé dhiúité fé Uimhir Thagartha I4 sa Sceideal so agus ná cuirfear ina luighe ar na Coimisinéirí Ioncuim in a dtaobh gur chun críche eile seachas a ndíol a hiomportálfar iad.
Uimh Thag. | An Saghas Earra is Ionchurtha fé Dhiúité | Rátaí Diúitéthe Minimum |
27 | Cótaí móra, culaitheanna agus culaithirtí is ionchurtha fé dhiúité fé Uimhir Thagartha 14 sa Sceideal so. | 3/- an cóta mór, an chulaith no an chulaithirt. |
28 | Cótaí, seaicéidí, rabhlaeirí, gúnaí, filleoga, sciortaí agus brístí is ionchurtha fé dhiúité fé Uimhir Thagartha 14 sa Sceideal so agus ná hiomportáltar i dteanta culaithe no culaithirte no ina bpáirt de chulaith no de chulairthirt. | 1/6 an earra. |
29 | Gach earra is ball éadaigh no cóir ghléasta phearsanta agus is ionchurtha fé dhiúité fé Uimhir Thagartha 14 sa Sceideal so agus ná luaidhtear ag Uimhir Thagartha 27 ná ag Uimhir Thagartha 28 sa Sceideal so. | 6d. an earra. |
CEATHRU SCEIDEAL.
Diuite Gluaisteain.
CUID I.
Cabhla Gluaisteain agus Compairteanna agus Gabhalais de Chabhla den tSort San.
Uimh. Thag. | An Earra is Ionchurtha fé Dhiúité | Ráta an Diúité |
1 | Ar gach cabhail ghluaisteáin (pe'ca ar leithligh a hiomportáltar i no i dteanta an chassis le n-a bhfuil sí le gabháil no ina páirt de ghluaisteán iomlán no de ghluaisteán atá beagnach iomlán) is dóich leis na Coimisinéirí Ioncuim atá ceaptha agus déanta chun daoine d'iompar no chun earraí d'iompar no chun daoine agus earraí d'iompar, ach gan aon chabhail ghluaisteáin den tsórt san d'áireamh is dóich leis na Coimisinéirí Ioncuim atá ceaptha agus déanta chun níos mó ná seisear seachas an tiománaí (pe'ca go n-earraí é no dá n-éamais) d'iompar. | Pé suim acu so leanas is mó, i ngach cás fé leith, sé sin le rá, suim is có-ionann le caoga per cent. de luach na hearra no suim dachad púnt. |
2 | Ar gach cabhail ghluaisteáin (pe'ca ar leithligh a hiomportáltar í no i dteanta an chassis le n-a bhfuil sí le gabháil no ina páirt de ghluaisteán iomlán no de ghluaisteán atá beagnach iomlán) is dóich leis na Coimisinéirí Ioncuim atá ceaptha agus déanta chun níos mó ná seisear seachas an tiománaí (pe'ca go n-earraí é no dá n-éamais) d'iompar agus go gcuirtear ina luighe ar na Coimisinéirí Ioncuim ina taobh ná raibh sí á húsáid lasmuich de Shaorstát Éireann, chun paisnéirí no earraí d'iompar ar luach saothair, roimh í iomportáil. | Pé suim acu so leanas is mó, i ngach cás fé leith, sé sin le rá, suim is cóionann le caoga per cent. de luach na hearra no suim dachad púnt. |
3 | Ar gach cabhail ghluaisteáin (pe'ca ar leithligh a hiomportáltar í no i dteanta an chassis le n-a bhfuil sí le gabháil no ina páirt de ghluaisteán iomlán no de ghluaisteán atá beagnach iomlán) is dóich leis na Coimisinéirí Ioncuim atá ceaptha agus déanta chun níos mó ná seisear seachas an tiománaí (pe'ca go n-earraí é no dá n-éamais) d'iompar agus ná cuirtear ina luighe ar na Coimisinéirí Ioncuim í bheith ionchurtha fé dhiúité ag uimhir thagartha 2 sa Sceideal so. | Suim is cóionann le céad go leith per cent. de luach na hearra. |
4 | Ar gach cabhail ghluaisteáin (pé'ca ar leithligh a hiomportáltar í no i dteanta an chassis le n-a bhfuil sí le gabháil no ina páirt de ghluaisteán iomlán no de ghluaisteán atá beagnach iomlán) nách ionchurtha fé dhiúité ag aon cheann de sna huimhreacha tagartha san roimhe seo. | Méid is cóionann le dó fichead agus dhá naoú per cent. de luach na hearra. |
5 | Ar na compáirteanna uile de chabhla gluaisteáin is dóich leis na Coimisinéirí Ioncuim is dóirse miotail no creata cabhlach miotail no páirteanna miotail de dhóirse no de chreata den tsórt san agus ná fuil péinteálta, ná gréasta, ná feistithe le gloine, agus ná fuil oiriúnach ach chun iad d'ionchorprú i gcabhail ghluaisteáin do bheadh ceaptha, déanta agus beartuithe chun seisear ar a mhéid, seachas an tiomanaí, d'iompar (ar shlí eile seachas ar luach saothair). | Méid is cóionann le sé fichead agus dhá dtrian per cent. de luach na hearra. |
6 | Ar na páirteanna nea-chóghabhtha uile, d'iarann no de chruaidh, de chabhla gluaisteáin ná fuil, dar leis na Coimisinéirí Ioncuim, oiriúnach ach chun iad d'ionchorprú i gcabhail ghluaisteáin do bheadh déanta agus ceaptha chun é d'úsáid mar omnibus no mar charabanc no chun é d'úsáid chun earraí d'iompar. | Méid is cóionann le caoga per cent. de luach na hearra. |
7 | Ar na compáirteanna agus ar na gabhálais uile is dóich leis na Coimisinéirí Ioncuim is cóghabháil iomlán no leathrannach de chompáirteanna no de ghabhálais den tsórt san le linn a n-iomportála agus ná fuil oiriúnach ach chun iad d'ionchorprú i gcabhail ghluaisteáin de shaghas is ionchurtha fé dhiúité fé uimhir thagartha 4 den Sceideal so. | Méid is cóionann le dó fichead agus dhá naoú per cent. de luach na hearra. |
8 | Ar na compáirteanna agus na gabhálais uile de chabhla gluaisteáin is dóich leis na Coimisinéirí Ioncuim is cóghabháil iomlán no leathrannach de chompáirteanna no de ghabhálais den tsórt san le linn a n-iomportála agus nách ionchurtha fé dhiúité ag aon cheann de sna huimhreacha tagartha san roimhe seo. | Méid is cóionann le caoga per cent. de luach na hearra. |
CUID II.
Chassis Gluaisteain agus Compairteanna agus Gabhalais de Chassis den tSort San.
Uimh. Thag. | An Earra is Ionchurtha fé Dhiúité | Ráta an Diúité |
9 | Ar gach chassis gluaisteáin pe'ca ar leithligh a hiomportáltar é no i dteanta na cabhlach le n-a bhfuil sí le gabháil no mar pháirt de ghluaisteán iomlán no de ghluaisteán atá beagnach iomlán. | Méid is cóionann le trí triochad agus trian per cent. de luach na hearra. |
10 | Ar na buinn uile a hiomportáltar ar leithligh agus is dóich leis na Coimisinéirí Ioncuim atá oiriúnach chun iad d'úsáid ar ghluaisteáin agus áireamh do dhéanamh, i gcás bonn aeir, ar fheadáin inmheánacha chó maith le clúdaigh imeachtracha. | Méid is cóionann le trí triochad agus trian per cent. de luach na hearra. |
11 | Ar na compáirteanna uile de chassis gluaisteáin is dóich leis na Coimisinéirí Ioncuim is bluic innill, leath-acastóirí deiridh, fearsaidí crangaide, no slata ceangail loinithe, pe'ca cóghabhtha no nea-chóghabhtha dhóibh (i ngach cás). | Méid is cóionann le trí triochad agus trian per cent. de luach na hearra. |
12 | Ar na páirteanna uile de chassis gluaisteáin is dóich leis na Coimisinéirí Ioncuim is cóghabhála innill, cóghabhála tiomarnaíochta, no cóghabhála gléis tiomána. | Méid is cóionann le deich per cent. de luach na hearra. |
13 | Ar na compáirteanna uile de chassis gluaisteáin is dóich leis na Coimisinéirí Ioncuim is gléasanna fuartha, lampaí no mótair steartála. | Méid is cóionann le deich per cent. de luach na hearra. |
14 | Ar gach earra is dóich leis na Coimisinéirí Ioncuim is fráma chassis ghluaisteáin do cóghabhadh ar shlí eile seachas tré tháthú, tré lionn-táthú no tré oibriú eile dá shamhail. | Méid is cóionann le deich per cent. de luach na hearra. |
15 | Ar na compáirteanna agus na gabhálais uile de chassis gluaisteáin (gan plátaí cadhnraidh d'áireamh) is dóich leis na Coimisinéirí Ioncuim do cóghabhadh ar shlí eile seachas tré tháthú, tré lionn-táthú, no tré oibriú eile dá shamhail agus nách ionchurtha fé dhiúité ag aon cheann de sna huimhreacha tagartha san roimhe seo sa chuid seo den Sceideal so. | Méid is cóionann le trí triochad agus trian per cent. de luach na hearra. |
CUID III.
Diuitethe Socruithe.
Nota.—Féadfaidh an t-iomportálaí na diúitéthe luaidhtear sa Chuid seo den Sceideal so d'íoc agus ar bheith íoctha dhóibh glacfar leo in ionad na ndiúitéthe custum uile agus mar shásamh sna diúitéthe custum uile (ar a n-áirmhítear diúitéthe luaidhtear i gCuid I agus i gCuid II den Sceideal so) a bheidh inéilithe de thuras na huaire ar shlí ar bith ar na hearraí i dteanta a chéile no ar aon cheann acu ar leithligh, ach amháin aon diúité (seachas diúité luaidhtear i gCuid I no i gCuid II den Sceideal so) is inéilithe ar spréach-bhuaca.
Uimh. Thag. | An Earra is Ionchurtha fé Dhiúité | Ráta an Diúité |
16 | Ar roinnt earraí (gan creat cabhlach atá péinteálta, gréasta, no feistithe le gloine, d'áireamh) a hiomportáltar in éineacht agus go gcuirtear ina luighe ar na Coimisinéirí Ioncuim ina dtaobh gurb é atá ionta i dteanta a chéile ná cnuasach de pháirteanna i gcóir cabhlach gluaisteáin agus an cnuasach san iomlán no beagnach iomlán agus gur chun iad do chóghabháil i Saorstát Éireann atáid á n-iomportáil. | Méid is cóionann le fiche per cent. de luach iomlán na n-earraí uile sa chnuasach agus ina theanta san (i gcás creat cabhlach a bheith sa chnuasach san agus é cóghabhtha ar fad no nách mór ar fad ach gan é bheith péinteálta, gréasta, ná feistithe le gloine) dhá phúnt deich scillinge. |
17 | Ar roinnt earraí a hiomportáltar in éineacht agus go gcuirtear ina luighe ar na Coimisinéirí Ioncuim ina dtaobh gurb é atá ionta i dteanta a chéile ná cnuasach de pháirteanna i gcóir chassis ghluaisteáin agus an cnuasach san iomlán no beagnach iomlán agus gur chun iad do chóghabháil i Saorstát Éireann atáid á n-iomportáil. | Méid is cóionann le dó dhéag go leith per cent. de luach iomlán na n-earraí uile sa chnuasach. |
CUIGIU SCEIDEAL.
Diuite Cairr Ghaile.
1 | Ar gach cabhail cháirr ghaile, pe'ca ar leithligh a hiomportáltar í no i dteanta an chassis le n-a bhfuil sí le gabháil no ina páirt de chárr ghaile atá iomlán no beagnach iomlán. | Pé suim acu so leanas is mó i ngach cás fé leith, sé sin le rá, suim is có-ionann le caoga per cent. de luach na hearra no suim dachad púnt. |
2 | Ar na compáirteanna agus na gabhálais uile de chabhla cáirr ghaile is dóich leis na Coimisinéirí Ioncuim atá cóghabhtha le linn a n-iomportála. | Méid is cóionann le caoga per cent. de luach na hearra. |
3 | Ar na compáirteanna agus na gabhálais uile de chabhla cáirr ghaile do rinneadh d'iarann no de chruaidh no d'iarann agus de chruaidh le chéile agus atá, dar leis na Coimisinéirí Ioncuim, neachóghabhtha le linn a n-iomportála agus gan bheith oiriúnach ach chun iad d'ionchorprú i gcabhail cháirr ghaile do bheadh ceaptha, déanta, agus beartuithe chun earraí d'iompar. | Méid is cóionann le caoga per cent. de luach na hearra. |
4 | Ar gach chassis cáirr ghaile, pe'ca ar leithligh a hiomportáltar é no i dteanta na cabhlach le n-a bhfuil sé le gabháil no ina pháirt de chárr ghaile atá iomlán no beagnach iomlán. | Méid is cóionann le deich per cent. de luach na hearra. |
5 | Ar na compáirteanna agus na gabhálais uile de chassis cháirr ghaile atá, le linn a n-iomportála, cóghabhtha, dar leis na Coimisinéirí Ioncuim, ar shlí eile seachas tré tháthú, tré lionn-táthú no tré oibriú eile dá shamhail. | Méid is cóionann le deich per cent. de luach na hearra. |
SEU SCEIDEAL.
CUID I.
Ratai Diuite Mhail ar Thobac Dhuthchais.
Tobac Nea-dhéanta, eadhon:— | s. | d. | |
Go mbeidh 10 lb. no níos mó de thaiseacht i ngach 100 lb. meáchainte dhe ... ... | an lb. | S | 6 |
Go mbeidh níos lugha ná 10 lb. de thaiseacht i ngach 100 lb. meáchainte dhe ... ... | ,, | 9 | 5 |
Tobac Déanta, eadhon:— | |||
Cavendish no Negrohead do rinneadh fé bhanna ... ... ... ... ... | ,, | 11 | 0¼ |
CUID II.
Tobac Nea-dhéanta, eadhon:— | s. | d. | |
Go mbeidh 10 lb. no níos mó de thaiseacht i ngach 100 lb. meáchainte dhe ... ... | an lb. | 7 | 4 |
Go mbeidh níos lugha ná 10 lb. de thaiseacht i ngach 100 lb. meáchainte dhe ... ... | ,, | 8 | 3½ |
Tobac Déanta, eadhon:— | |||
Cavendish no Negrohead do rinneadh fé bhanna ... ... ... ... ... | an lb. | 9 | 6 |
SEACHTU SCEIDEAL.
Achtanna Airgid Airithe d'Athghairm agus do Leasu.
Uimh. Thag. | An tAcht dá ndeintear deifir. | Cineál na hAthghairme no an Leasuithe. |
1 | Déanfar an diúité forchuirtear le halt 2 den Acht a luaidhtear sa dara colún ag an uimhir thagartha so d'éileamh, do ghearradh agus d'íoc do réir pé ráta acu so leanas gur as a gheobhfar, i ngach cás fé leith, an méid diúité is mó, sé sin le rá, ráta dhá phingin an earra no an ráta luaidhtear san alt san 2. | |
Ní bhainfidh alt 25 den Acht Airgid, 1924 (Uimh. 27 de 1924), leis an diúité sin a forchuirtear leis an alt san 2 agus dá réir sin ní bheidh an t-éileamh minimum a forchuirtear leis an alt san 25 inéilithe maidir leis an diúité sin. | ||
2 | Acht Airgid 1931 (Uimh. 31 de 1931). | Athghairmtear leis seo fo-alt (2) d'alt 7 den Acht a luaidhtear sa dara colún ag an uimhir thagartha so. |
3 | Acht Airgid (Diúitéthe Custum) (Uimh. 4), 1931 (Uimh. 43 de 1931). | Athghairmtear leis seo fo-ailt (2) agus (3) d'alt 1 den Acht a luaidhtear sa dara colún ag an uimhir thagartha so, agus ina n-ionad san, beidh éifeacht ag an bhforáil seo leanas, sé sin le rá:— Pé uair is dóich leis an Aire Airgid, tar éis do dul i gcomhair e 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 san 1 den Acht san a luaidhtear sa dara colún ag an uimhir thagartha so d'iomportáil, no glacadh le n-a seachadadh as banna-stóras, gan an diúité sin do bheith íoctha ortha, agus an iomportáil no an glacadh san do dhéanamh gan teora maidir le ham no le méid no maidir le ceachtar acu no go dteora áirithe maidir le ham no le méid, fé mar is dóich leis na Coimisinéirí Ioncuim is ceart. |
4 | Deintear leis seo alt 12 den Acht a luaidhtear sa dara colún ag an uimhir thagartha so do leasú mar leanas, sé sin le rá:— (a) i bhfo-alt (1), tré sna focail “agus nách ionchurtha fé dhiúité mar thorthaí” atá i bhfo-alt (1) do scriosadh amach as an áit ina bhfuilid sa bhfo-alt san; agus (b) tré sna focail uile i bhfo-alt (3) o sna focail “agus leanfaidh torthaí i sioróip” go deireadh an fho-ailt do scriosadh amach. | |
5 | Más deimhin leis na Coimisinéirí Ioncuim gur chuige atá aon chompáirteanna de phianótha á n-iomportáil ná chun iad d'úsáid chun pianótha do dhéanamh no do chóghabháil (i méid atá ceaduithe de thurus na huaire ag an Aire Tionnscail agus Tráchtála), i Saorstát Éireann, féadfaid, fé réir cólíonadh pé coinníollacha is oiriúnach leo d'fhorchur, an diúité forchuirtear le halt 16 den Acht a luaidhtear sa dara colún ag an uimhir thagartha so d'éileamh agus do ghearradh, alos na gcompáirteanna san, do réir méid is có-ionann le deich per cent. de luach na hearra in ionad an ráta luaidhtear san alt san 16. Ní bhainfidh alt 8 den Finance Act, 1919, leis an diúité sin nuair a héileofar é, do réir na forála san roimhe seo, do réir méid is có-ionann le deich per cent. de luach na hearra. | |
6 | Acht Airgid 1932 (Uimh. 20 de 1932). | Déanfar fo-alt (7) d'alt 22 den Acht a luaidhtear sa dara colún ag an uimhir thagartha so (mar a leasuítear san ag uimhir thagartha 4 sa Dara Sceideal a ghabhann leis an Acht Airgid (Diúitéthe Custum agus Máil), 1933 (Uimh. 52 de 1933) do leasú tuille tré sna focail agus na míreanna so leanas do chur isteach i ndeireadh an fho-ailt sin, sé sin le rá:— “agus (h) gleothán, agus (i) bigheán.” |
7 | Athghairmtear leis seo alt 36 den Acht a luaidhtear sa dara colún ag an uimhir thagartha so. | |
8 | Deintear leis seo an Chéad Sceideal a ghabhann leis an Acht a luaidhtear sa dara colún ag an uimhir thagartha so do leasú mar leanas, sé sin le rá:— (a) tríd an bhfocal “páipeurachas” atá sa dara colún ag uimhir thagartha 16 (mar a leasuítear san ag uimhir thagartha 10 sa Tríú Sceideal a ghabhann leis an Acht Airgid (Diúitéthe Custum) (Uimh. 4), 1932 (Uimh. 34 de 1932), agus ag uimhir thagartha 5 sa Dara Sceideal a ghabhann leis an Acht Airgid (Diúitéthe Custum agus Máil), 1933 (Uimh. 52 de 1933)) do scriosadh amach as an gcéad áit ina bhfuil sé sa dara colún agus tríd an bhfocal “earraí” do chur isteach sa dara colún san in ionad an fhocail a scriostar amach amhlaidh, agus (b) tríd an mír seo leanas do ch u isteach sa dara colún ag an uimhir thagartha san 16 (mar a leasuítear san mar adubhradh), sé sin le rá:— “(g) cártaí puist, cártaí cuarda, cártaí gnótha, cártaí beannachta, cártaí cuiridh, cártaí deigh-mhéinne agus cártaí menu.” (c) tríd an bhforáil seo leanas do chur isteach ag an uimhir thagartha sna 16 (mar a leasuítear san mar adubhradh), sé sin le rá:— “Ní bhainfidh alt 8 den Finance Act, 1919, leis an diúité luaidhtear ag an uimhir thagartha so nuair a bheidh sé agus sa mhéid go mbeidh sé inéilithe ar earraí luaidhtear i mír (b) sa dara colún.” | |
9 | Acht Airgid (Diúitéthe Custum) (Uimh. 4), 1932 (Uimh. 34 de 1932). | Déanfar an Chéad Sceideal a ghabhann leis an Acht a luaidhtear sa dara colún ag an uimhir thagartha so do leasú ag uimhir thagartha 14 tríd an mír seo leanas do chur isteach sa dara colún den Sceideal san, sé sin le rá:— “(d) cúplála, siúntaí, agus feistisí eile dá samhail is dóich leis na Coimisinéirí Ioncuim atá ceaptha, déanta agus beartuithe chun iad d'úsáid i gceangal le feadáin no le píopaí agus ar a bhfuil aon scrobha-shnáth imeachtrach agus nách sia ná órlach go leith a dtras-line imeachtrach ag aon scrobha-shnáth den tsaghas san.” |
10 | Acht Airgid (Diúitéthe Custum) (Uimh. 4), 1932 (Uimh. 34 de 1932). | Déanfar an Chéad Sceideal a ghabhann leis an Acht a luaidhtear sa dara colún ag an uimhir thagartha so do leasú mar leanas, sé sin le rá:— (a) tríd an bhfocal “scilling” atá i mír (d), fomhír (12), sa dara colún ag uimhir thagartha 16 do scriosadh amach agus tré sna focail “naoi bpingne” do chur isteach sa bhfomhír sin in ionad an fhocail do scriosadh amach amhlaidh; agus (b) tré fho-mhíreanna (34) agus (41) de mhír (d) atá sa dara colún ag an uimhir thagartha san 16 (mar a leasuítear san ag uimhir thagartha 5 sa Seachtú Sceideal a ghabhann leis an Acht Airgid, 1933 (Uimh. 15 de 1933)), do scriosadh amach; agus (c) tré sna fo-mhíreanna so leanas do chur isteach, i ndeireadh míre (d), sa dara colún, ag an uimhir thagartha san 16 (mar a leasuítear san mar adubhradh), sé sin le rá:— “(47) cosa agus ranna de chosa i gcóir scríobán no glantóirí simné no camra agus compáirteanna (déanta ar fad no nách mór ar fad d'adhmad) de chosa no de ranna den tsórt san; (48) stopóga, buaca, spadhla agus duláin i gcóir cascanna no bairillí.” |
11 | Acht Airgid (Diúitéthe Custum) (Uimh. 4), 1932 (Uimh. 34 de 1932). | Déanfar an Dara Sceideal a ghabhann leis an Acht a luaidhtear sa dara colún ag an uimhir thagartha so d'athghairm mar leanas, sé sin le rá:— (a) tré sna leitreacha agus na figiúirí seo leanas do chur isteach sa tríú colún ag uimhir thagartha 7, sé sin le rá:— (i) os coinne míre (b) sa dara colún, na leitreacha agus na figiúirí “an cmt., 60s.” (ii) os coinne míre (c) sa dara colún agus os coinne míre (d) sa cholún chéanna agus os coinne míre (e) sa cholún chéanna, na leitreacha agus na figiúirí “an lb., 3s.”, agus (b) tré sna fígiúirí agus an leitir “45s.” do chur isteach sa cheathrú colún os coinne míre (b) sa dara colún ag an uimhir thagartha san 7, agus (c) tríd an bhforáil seo leanas do chur isteach sa chúigiú colún ag an uimhir thagartha san 7, sé sin le rá:— “Ní bhainfidh Alt 8 den Finance Act, 1919, leis na diúitéthe luaidhtear i míreanna (c), (d), agus (e) fé seach sa dara colún ag an uimhir thagartha so.” |
12 | Acht Airgid (Diúitéthe Custum) (Uimh. 4), 1932 (Uimh. 34 de 1932). | Déanfar an Dara Sceideal a ghabhann leis an Acht a luaidhtear sa dara colún ag an uimhir thagartha so d'athghairm mar leanas, sé sin le rá:— (a) tríd an bhfigiúir agus an leitir “6d.” sa dara háit ina bhfuilid sa tríú colún ag uimhir thagartha 10 do scriosadh amach agus na leitreacha agus na figiúirí “an cmt., 84s.” do chur isteach ina n-ionad, agus (b) tríd an bhfigiúir agus an leitir “4d.” sa dara háit ina bhfuilid sa cheathrú colún ag an uimhir thagartha san 10 do scriosadh amach, agus (c) tríd an bhforáil seo leanas do chur isteach sa chúigiú colún ag an uimhir thagartha san 10, sé sin le rá:— “Ní bhainfidh Alt 8 den Finance Act, 1919, leis an diúité luaidhtear i mír (c) sa dara colún ag an uimhir thagartha so.” |
13 | Déanfar Cuid I den Chéad Sceideal a ghabhann leis an Acht a luaidhtear sa dara colún ag an uimhir thagartha so do leasú mar leanas, sé sin le rá:— (a) tré mhír (d) sa dara colún, ag uimhir thagartha 12, do scriosadh amach, agus (b) tríd an mír seo leanas do chur isteach sa dara colún ag uimhir thagartha 17:— “(e) postaí geata agus colúin gheata.” | |
14 | Déanfar an Tríú Sceideal a ghabhann leis no Acht a luaidhtear ag an uimhir thagartha so da leasú mar leanas, sé sin le rá:— (a) tré sna focail “aon tráth den bhliain agus iad leasuithe in uisce no a hiomportálfar amh” do chur isteach i ndiaidh an fhocail “hiomportálfar” sa dara colún ag uimhir thagartha 4, agus (b) tré sna focail “aon tráth den bhliain agus iad leasuithe in uisce no a hiomportálfar amh” do chur isteach i ndiaidh an fhocail “hiomportálfar” sa dara colún ag uimhir thagartha 5 agus tré sna figiúirí agus na leitreacha “24adh” do scriosadh amadh agus na figiúirí agus na leitreacha “15 adh” do chur isteach ina n-ionad, agus (c) tré sna focail “aon tráth den bhliain agus iad leasuithe in uisce no a hiomportálfar amh” do chur isteach i ndiaidh an fhocail “hiomportálfar” sa dara colún ag uimhir thagartha 6. |
OCHTU SCEIDEAL.
Achtachain go nDeintear na Diuitethe Futha do Scur.
Uimh. Thag. | An tAchtachán Fhorchuireann an Diúité. | An Diúité Scuirtear. |
1 | Acht Airgid, 1932 (Uimh. 20 de 1932), alt 11. | An diúité luaidhtear ag uimhir thagartha 3 sa Chéad Sceideal a ghabhann leis an Acht a luaidhtear sa dara colún ag an uimhir thagartha so. |
2 | Acht Airgid, 1932 (Uimh. 20 de 1932), alt 11. | An diúité luaidhtear ag uimhir thagartha 5 sa Chéad Sceideal a ghabhann leis an Acht a luaidhtear sa dara colún ag an uimhir thagartha so, mar a leasuítear san ag uimhir thagartha 5 sa Séú Sceideal a ghabhann leis an Acht Airgid, 1933 (Uimh. 15 de 1933). |
3 | Acht Airgid, 1932 (Uimh. 20 de 1932), alt 11. | An diúité luaidhtear ag uimhir thagartha 7 sa Chéad Sceideal a ghabhann leis an Acht a luaidhtear sa dara colún ag an uimhir thagartha so, mar a leasuítear san ag uimhir thagartha ó sa Tríú Sceideal a ghabhann leis an Acht Airgid (Diúitéthe Custum) (Uimh. 4), 1932 (Uimh. 34 de 1932), agus ag uimhir thagartha 6 sa Séú Sceideal a ghabhann leis an Acht Airgid, 1933 (Uimh. 15 de 1933). |
4 | Acht Airgid, 1932 (Uimh. 20 de 1932), alt 11. | An diúité luaidhtear ag uimhir thagartha 14 sa Chéad Sceideal a ghabhann leis an Acht a luaidhtear sa dara colún ag an uimhir thagartha so, mar a leasuítear san ag uimhreacha tagartha 7 agus 8 sa Tríú Sceideal a ghabhann leis an Acht Airgid (Diúitéthe Custum) (Uimh. 4), 1932 (Uimh. 34 de 1932). |
5 | An diúité luaidhtear ag uimhir thagartha 17 sa Chéad Sceideal a ghabhann leis an Acht a luaidhtear sa dara colún ag an uimhir thagartha so, mar a leasuítear san ag uimhir thagartha 5 sa Dara Sceideal a ghabhann leis an Acht Airgid (Diúitéthe Custum agus Máil), 1933 (Uimh. 52 de 1933). | |
6 | Acht Airgid, 1932 (Uimh. 20 de 1932), alt 11. | An diúité luaidhtear ag uimhir thagartha 19 sa Chéad Sceideal a ghabhann leis an Acht a luaidhtear sa dara colún ag an uimhir thagartha so. |
7 | Acht Airgid, 1932 (Uimh. 20 de 1932), alt 11. | An diúité luaidhtear ag uimhir thagartha 20 sa Chéad Sceideal a ghabhann leis an Acht a luaidhtear sa dara colún ag an uimhir thagartha so, mar a leasuítear san ag uimhir thagartha 9 sa Séú Sceideal a ghabhann leis an Acht Airgid, 1933 (Uimh. 15 de 1933), agus ag uimhir thagartha 5 sa Dara Sceideal a ghabhann leis an Acht Airgid (Diúitéthe Custum agus Máil), 1933 (Uimh. 52 de 1933). |
8 | Acht Airgid, 1932 (Uimh. 20 de 1932), alt 11. | An diúité luaidhtear ag uimhir thagartha 24 sa Chéad Sceideal a ghabhann leis an Acht a luaidhtear sa dara colún ag an uimhir thagartha so. |
9 | Acht Airgid, 1932 (Uimh. 20 de 1932), alt 11. | An diúité luaidhtear ag uimhir thagartha 25 sa Chéad Sceideal a ghabhann leis an Acht a luaidhtear sa dara colún ag an uimhir thagartha so, mar a leasuítear san ag uimhir thagartha 12 sa Tríú Sceideal a ghabhann leis an Acht Airgid (Diúitéthe Custum) (Uimh. 4), 1932 (Uimh. 34 de 1932). |
10 | Acht Airgid (Diúitéthe Custum) (Uimh. 4), 1932 (Uimh. 34 de 1932), alt 1. | An diúité luaidhtear ag uimhir thagartha 8 i gCuid 1 den Chéad Sceideal a ghabhann leis an Acht a luaidhtear sa dara colún ag an uimhir thagartha so. |
11 | Acht Airgid (Diúitéthe Custum) (Uimh. 4), 1932 (Uimh. 34 de 1932), alt 1. | An diúité luaidhtear ag uimhir thagartha 12 i gCuid 1 den Chéad Sceideal a ghabhann leis an Acht a luaidhtear sa dara colún ag an uimhir thagartha so, mar a leasuítear san ag uimhir thagartha 6 sa Dara Sceideal a ghabhann leis an Acht Airgid (Diúitéthe Custum agus Máil), 1933 (Uimh. 52 de 1933). |
12 | An diúité luaidhtear ag uimhir thagartha 7 i gCuid 1 den Chéad Sceideal a ghabhann leis an Acht a luaidhtear sa dara colún ag an uimhir thagartha so. |
Number 31 of 1934.
FINANCE ACT, 1934.
ARRANGEMENT OF SECTIONS
Income Tax and Sur-Tax
Section | |
Customs and Excise
Amendment of excise duty on mechanically propelled vehicles. | |
Amendment of section 8 of Finance (Customs and Excise Duties) Act, 1933. | |
Amendment of section 204 of the Customs Consolidation Act, 1876. | |
Death Duties
Estate duty on property in which limited interests are transferred to a company. | |
Miscellaneous and General
Amendment of section 5 of the Finance (Customs and Stamp Duties) Act, 1929. | |
Confirmation of powers of and acts done by Revenue Commissioners. | |
Acts Referred to | |
No. 37 of 1933 | |
No. 16 of 1934 | |
No. 32 of 1929 | |
No. 11 of 1932 | |
No. 15 of 1933 | |
No. 11 of 1928 | |
No. 20 of 1932 | |
No. 35 of 1926 | |
No. 11 of 1933 | |
No. 52 of 1933 | |
No. 31 of 1931 | |
No. 5 of 1929 | |
No. 34 of 1932 | |
No. 27 of 1924 | |
Number 31 of 1934.
FINANCE ACT, 1934.
PART I.
Income Tax and Sur-tax.
Income tax and sur-tax for the year 1934-35.
1.—(1) Income tax shall be charged for the year beginning on the 6th day of April, 1934, at the rate of four shillings and six pence in the pound.
(2) Sur-tax for the year beginning on the 6th day of April, 1934, 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, 1933.
(3) The several statutory and other provisions which were in force during the year beginning on the 6th day of April, 1933, 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, 1934.
Cesser of certain allowances for repairs.
2.—(1) Rules 7 and 8 (which relate to certain allowances for repairs and maintenance) of No. V (Rules in respect of deductions and allowances) of Schedule A of the Income Tax Act, 1918, as amended by subsequent enactments, shall cease to have effect in respect of any assessment other than an assessment on any lands or on any farmhouse or farm buildings occupied together with any lands for the purpose of farming such lands or on any premises being mills, factories, or other similar premises.
(2) Where the Revenue Commissioners are satisfied, in respect of any house or building of which the annual value ascertained in accordance with section 187 of the Income Tax Act, 1918, does not exceed five pounds, that—
(a) such house or building is bona fide let to a tenant, and
(b) the cost of the repairs, maintenance, and insurance of such house or building is borne by the landlord or immediate lessor, and
(c) the annual income derived by the said landlord or immediate lessor from such house or building, taking one year with another, after making allowances for the cost to him of the said repairs, maintenance, and insurance is less than the annual value ascertained as aforesaid of such house or building,
the Revenue Commissioners may grant such relief by repayment or otherwise, as is just.
Certain assessments under Schedule E.
3.—(1) Assessments under Schedule E of the Income Tax Act, 1918, on persons to whom the Public Services (Temporary Economies) Act, 1933 (No. 37 of 1933), applied shall be computed as if the last-mentioned Act had not been enacted.
(2) For the purpose of computing an assessment under Schedule E of the Income Tax Act, 1918, for the year commencing on the 6th day of April, 1934, on a person who is an officer within the meaning of the Local Services (Temporary Economies) Act, 1934 (No. 16 of 1934), there shall be allowed a deduction equal to the amount of the deduction made or to be made in respect of the financial year beginning on the 1st day of April, 1934, under the said Local Services (Temporary Economies) Act, 1934, from the salary (within the meaning of that Act) of such person.
(3) For the purpose of computing assessments for the year beginning on the 6th day of April, 1934, under Schedule E of the Income Tax Act, 1918, on national school teachers in respect of remuneration receivable by them as such, the following provisions shall (without prejudice to the application and operation of sub-section (1) of this section) apply and have effect, that is to say:—
(a) the revised scales of salary and other grants sanctioned by the Minister for Education with the concurrence of the Minister for Finance and brought into operation as on and from the 1st day of April, 1934, shall be deemed to have been in operation in respect of the financial year beginning on the 1st day of April, 1933, and
(b) any deduction from salary or other grants on account of premiums payable under the National School Teachers (Ireland) Act, 1879, in respect of the said financial year beginning on the 1st day of April, 1933, shall be deemed not to have been made.
Assessment of certain royalties and other payments.
4.—The word “rents” wherever it occurs in the Income Tax Acts as part of the expression “stocks, shares, and rents” in relation to income arising outside Saorst[html]t Eireann, shall include and be deemed always to have included any payment in the nature of a royalty and any annual or periodical payment in the nature of a rent derived from any lands, tenements, hereditaments, or heritages, including lands, tenements, hereditaments, or heritages to which the Rules of No. III of Schedule A of the Income Tax Act, 1918, or of Part I of the First Schedule to the Finance Act, 1929 (No. 32 of 1929), would apply or have applied if such lands, tenements, hereditaments, or heritages were situate in Saorst[html]t Eireann.
Power to grant relief in certain cases.
5.—Where the Revenue Commissioners are satisfied that the application of the provisions of Part II of the First Schedule to the Finance Act, 1929 (No. 32 of 1929), would give rise to hardship in the case of income derived from an employment exercised wholly outside Saorst[html]t Eireann, they may grant such relief as in their opinion is just.
Exercise of powers by one Special Commissioner.
6.—Notwithstanding anything to the contrary contained in any Act—
(a) any precept under section 139 of the Income Tax Act, 1918, may be issued by one Special Commissioner, and
(b) any application by any person for an adjustment of his liability and any claim by any person for exemption, abatement, relief or repayment of tax may be heard and determined by one Special Commissioner.
Issue of warrants and delivery of duplicates.
7.—(1) The Special Commissioners shall from time to time and as often as shall appear to them to be necessary, issue warrants signed (but not necessarily sealed) by two of such Commissioners appointing the persons named in such warrants to be collectors of the tax and sums of money (including any arrears) assessed and charged in the duplicates of assessments, and requiring and empowering the said persons to demand, collect, recover, and levy such tax and sums of money, including as aforesaid.
(2) Every warrant issued by the Special Commissioners before the commencement of this Part of this Act shall be, and be deemed always to have been, as valid and effectual as it would have been if the next preceding sub-section of this section had been in force when such warrant was issued.
(3) After the expiration of the respective times for the hearing of appeals (including appeals in relation to tax chargeable for a year of assessment beginning before the commencement of this Part of this Act) the inspector of taxes shall cause duplicates of all assessments to be delivered to the persons appointed by the Special Commissioners to be collectors.
(4) The issue, whether before or after the commencement of this Part of this Act, of a warrant signed (but not necessarily sealed) by two Special Commissioners shall be and be deemed always to have been sufficient authority to empower the persons named in such warrant to demand, collect, recover, and levy in accordance with such warrant the tax and sums of money (including arrears) assessed and charged in the duplicates of assessments.
(5) Section 197 of the Income Tax Act, 1918, is hereby repealed, and it is hereby declared that the foregoing sub-sections of this section shall have effect notwithstanding anything to the contrary contained in the Income Tax Act, 1918, or any other enactment.
PART II.
Customs and Excise.
Imposition of duties in the First Schedule.
8.—(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 Saorst[html]t Eireann on or after the 10th day of May, 1934, a customs duty at the rate stated in the third column of the said Schedule opposite the mention of the articles 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) 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.
Duty on boots and shoes.
9.—(1) In lieu of the duty imposed by section 4 of the Finance (Customs Duties) (No. 2) Act, 1932 (No. 11 of 1932), as amended by subsequent enactments, there shall be charged, levied, and paid on every of the articles mentioned in the second column of the Second Schedule to this Act imported into Saorst[html]t Eireann on or after the 10th day of May, 1934, a duty of customs at the rate (save as is hereinafter otherwise provided) stated in the third column of the said Schedule opposite the mention of the article in the said second column.
(2) Duty at the rate of sixpence per boot or shoe (as the case may be) shall be the minimum duty chargeable by virtue of this section in respect of boots and shoes of any description which, in the opinion of the Revenue Commissioners, have, before importation, been substantially worn or otherwise used outside Saorst[html]t Eireann by a person other than the importer or the members of his family or household, and accordingly the duty imposed by this section shall, in respect of all such boots and shoes, be charged at whichever of the following rates produces in each particular case the greater amount of duty, that is to say, the appropriate rate mentioned in the Second Schedule to this Act or the said rate of sixpence per boot or shoe.
(3) The duty imposed by this section shall not be charged or levied on shaped rubber soles or shaped rubber heels which, in the opinion of the Revenue Commissioners, are designed, constructed, and intended for use for attachment to the soles or heels of complete boots or shoes and are, in the opinion aforesaid, capable only of being so used, and the said duty shall also not be charged or levied on component parts of such shaped rubber soles or such shaped rubber heels as aforesaid.
(4) Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, is satisfied that any component parts (chargeable with the duty imposed by this section) of boots or shoes are required to be imported into Saorst[html]t Eireann by any person before the 1st day of July, 1935, for use in the manufacture in Saorst[html]t Eireann of boots or shoes, the Revenue Commissioners may by licence authorise such person, subject to compliance with such conditions as they may think fit to impose, to import, before the said 1st day of July, 1935, and without payment of the said duty, any such component parts as aforesaid either, as the Revenue Commissioners shall think proper, with or without limit or restriction as to quantity, class, or otherwise.
(5) In this section and in the Second Schedule to this Act, the word “boot” includes any external footwear which extends above the ankle of the wearer, and the word “shoe” includes slipper, golosh, sandal, clog, and any other external footwear which does not extend above the ankle of the wearer.
Duty on personal clothing and wearing apparel.
10.—(1) In lieu of the duty imposed by section 7 of the Finance (Customs Duties) (No. 2) Act, 1932 (No. 11 of 1932), as amended by subsequent enactments, there shall be charged, levied, and paid on every of the articles mentioned in the second column in Part I of the Third Schedule to this Act imported into Saorst[html]t Eireann on or after the 10th day of May, 1934, a duty of customs at the rate (save as is otherwise provided by this section) stated in the third column of the said Part I of the said Schedule 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 II and III of the Third Schedule to this Act and to which the said Parts are respectively applicable, duty at the rate stated in the third column in the said Part II or the said Part III (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 of the said Schedule or the rate chargeable under whichever of Parts II and III of the said 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 Saorst[html]t Eireann and undergoes outside Saorst[html]t Eireann the process of first dressing and is then reimported into Saorst[html]t 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 Saorst[html]t 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 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.
(7) In this section and in the Third Schedule to this Act the expression “wearing apparel” includes pocket handkerchiefs and umbrellas, 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.
Duty on certain woven tissues.
11.—(1) In lieu of the duty imposed by section 9 of the Finance (Customs Duties) (No. 2) Act, 1932 (No. 11 of 1932), as amended by subsequent enactments, there shall be charged, levied, and paid on all woven tissues (other than floor coverings) which are imported into Saorst[html]t Eireann on or after the 10th day of May, 1934, and are made wholly or partly of wool or worsted and are imported in the piece and are not less than twelve inches in width and are not less than seven ounces in weight per square yard, a duty of customs at whichever of the following rates is applicable, that is to say:—
(a) if such woven tissue does not exceed one shilling and threepence in value per square yard—at the rate of an amount equal to thirty per cent. of the value of the article;
(b) if such woven tissue exceeds one shilling and threepence in value per square yard—at the rate of an amount equal to forty-five per cent. of the value of the article.
(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 “Saorst[html]t Eireann” for the expression “Great Britain and Ireland”, and as though 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.
(3) The duty imposed by this section shall not be charged or levied on any woven tissue in respect of which it is shown to the satisfaction of the Revenue Commissioners that such woven tissue either—
(a) had been subjected, before importation, to a process of proofing by being backed or coated with a rubber or similar solution, or
(b) at importation forms part of a composite cloth which, or any part of which, had been subjected before importation, to a process of proofing.
(4) Whenever the Revenue Commissioners are satisfied, in respect of any woven tissue which but for this paragraph would be chargeable with the duty imposed by this section, that such woven tissue—
(a) is suitable and intended solely for use in the upholstering of or as covering for furniture or vehicles, or
(b) is of the nature of blanketing or felt and is suitable and intended solely for use in an industrial process other than the manufacture of saddlery, harness, blankets, rugs, personal clothing, or wearing apparel,
the Revenue Commissioners may, subject to compliance with such conditions as they shall think fit to impose, permit such woven tissue to be imported without payment of the duty imposed by this section
(5) The duty imposed by this section shall not be charged or levied on any woven tissue imported into Saorst[html]t Eireann after exportation therefrom in respect of which it is shown to the satisfaction of the Revenue Commissioners that such woven tissue was manufactured in Saorst[html]t Eireann and was exported from Saorst[html]t Eireann solely for the purpose of undergoing outside Saorst[html]t Eireann the process of proofing or the process of shrinking or both those processes and did not undergo outside Saorst[html]t Eireann any other process.
Motor car duty.
12.—(1) In lieu of the duty imposed by section 11 of the Finance Act, 1928 (No. 11 of 1928), as amended by subsequent enactments, there shall be charged, levied, and paid a duty of customs (to be known and in this Act referred to as motor car duty) on every of the articles mentioned in the second column of the Fourth Schedule to this Act which is imported into Saorst[html]t Eireann on or after the 10th day of May, 1934, and such duty shall be charged, levied, and paid on every such article at the rate stated in the third column of the said Schedule opposite the mention of the article in the said second column.
(2) The Minister for Finance may by order exempt from motor car duty any specified description of articles which are chargeable with the said duty and in respect of which the said Minister is satisfied that, having regard to the small value of articles of that description, it is inexpedient that the said duty should be charged thereon.
(3) Orders made under sub-section (5) of section 13 of the Finance (No. 2) Act, 1915, or under sub-section (1) of section 14 of the Finance Act, 1928 (No. 11 of 1928), and in force on the 9th day of May, 1934, may be revoked or amended by an order made under the next preceding sub-section of this section and, until so revoked and subject to any such amendment, shall apply to motor car duty and continue in force accordingly.
(4) The Minister for Finance may make regulations providing for the total or partial exemption for a limited period from motor car duty of motor cars brought into Saorst[html]t Eireann temporarily.
(5) Regulations made under sub-section (6) of section 12 of the Finance (No. 2) Act, 1915, or under sub-section (2) of section 14 of the Finance Act, 1928 (No. 11 of 1928), and in force on the 9th day of May, 1934, may be revoked or amended by regulations made under the next preceding sub-section of this section and, until so revoked and subject to any such amendment, shall apply to motor car duty and to motor cars chargeable with that duty and shall continue in force accordingly.
(6) Whenever the Revenue Commissioners are satisfied, in respect of a motor car which is in their opinion constructed and designed for the carriage of persons and is being imported into Saorst[html]t Eireann and would, but for this sub-section, be chargeable with motor car duty—
(a) that the importer of such motor car either has within six months before the importation of such motor car begun to reside in Saorst[html]t Eireann or bona fide intends to begin so to reside within six months after such importation and, in either case, bona fide intends to reside permanently in Saorst[html]t Eireann, and
(b) that such motor car had before such importation been used outside Saorst[html]t Eireann by the importer or by his family or household but had not been so used for the carriage of persons for reward, and
(c) that such motor car is being imported for use (otherwise than for the carriage of persons for reward) in Saorst[html]t Eireann by the importer or by his family or household,
the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, permit such motor car to be imported without payment of motor car duty.
(7) Where it is shown to the satisfaction of the Revenue Commissioners either—
(a) that a motor car is constructed or adapted for propulsion or traction along rail tracks and is intended to be or has been and is being used exclusively for such propulsion or traction, or
(b) that a motor tractor is constructed or adapted for use for agricultural purposes not involving substantial use on a public road and is intended to be or has been and is being used exclusively for such purposes, or
(c) that a component part or accessory of a motor car is intended to be or has been and is being used exclusively as a component part or accessory of any such motor car or any such tractor as is mentioned in the foregoing paragraph (a) or the foregoing paragraph (b) (as the case may be), or
(d) that an article is of a kind mainly used as a component part or an accessory of a motor car but is being imported for use for some other purpose,
the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, allow such motor car or other article to be imported without payment of motor car duty or, where such duty has been paid on importation, repay such duty.
(8) Where a person engaged in the manufacture in Saorst[html]t Eireann of motor tractors shows, to the satisfaction of the Revenue Commissioners, that a substantial proportion of the motor tractors manufactured by him in Saorst[html]t Eireann is exported, the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, allow the importation into Saorst[html]t Eireann by such person of motor tractor parts and assemblies of such parts without payment of motor car duty thereon.
(9) Motor tractor parts and assemblies of such parts which are, by virtue of the next preceding sub-section of this section, allowed to be imported into Saorst[html]t Eireann without payment of motor car duty shall be used by the importer thereof solely in the manufacture in Saorst[html]t Eireann of motor tractors (whether for exportation or for home use), or in the repair of motor tractors made by him in Saorst[html]t Eireann, and if any such importer uses any such part or assembly in any other manner or for any other purpose whatsoever he shall be guilty of an offence under the Customs Acts and shall be liable on summary conviction thereof to a fine equal to treble the value of such part or assembly (including the motor car duty chargeable thereon) or, at the election of the Revenue Commissioners, to a fine of one hundred pounds and, in any case, the part or assembly in respect of which the offence is committed shall be forfeited.
(10) 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 motor car duty 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.
(11) In this section and the Fourth Schedule to this Act—
the expression “motor car” means a mechanically propelled vehicle (including a bicycle and a tricycle) which derives its motive power from an internal combustion engine or from an electric motor or a combination of such engine and such motor and (except in Part III of the Fourth Schedule to this Act) includes a vehicle which is, in the opinion of the Revenue Commissioners, designed and constructed solely or primarily for traction on a road by a mechanically propelled vehicle, but does not include a vehicle which is, in the opinion aforesaid, a road roller or a road sweeper;
the expression “motor tractor” means a motor car which is designed and constructed solely or primarily for the traction of vehicles or other articles.
(12) For the purposes of this section and the Fourth Schedule to this Act—
the body of a motor car (other than a motor tractor, a bicycle, or a tricycle) includes the driver's seat and the cab or roof thereof;
the chassis of a motor car includes the dashboard, scuttle-dash, windscreen, mudguards, lamps, and, in the case of a motor car which is a motor tractor or a bicycle or a tricycle, the driver's seat;
a component part which is constructed in one piece from a material or substance shall not be deemed to be assembled.
(13) In Part III of the Fourth Schedule to this Act, the word “assembly” means assembly of a character and to an extent for the time being approved of by the Minister for Industry and Commerce, and the expressions “motor car body” and “motor car chassis” respectively do not include the body or the chassis (as the case may be) of a vehicle which is not mechanically propelled.
Steam car duty.
13.—(1) There shall be charged, levied, and paid a duty of customs (to be known and in this Act referred to as steam car duty) on every of the articles mentioned in the second column of the Fifth Schedule to this Act which is imported into Saorst[html]t Eireann on or after the 10th day of May, 1934, and such duty shall be charged, levied, and paid on every such article at the rate stated in the third column of the said Schedule opposite the mention of such article in the said second column.
(2) The Minister for Finance may by order exempt from steam car duty any specified description of articles which are chargeable with the said duty and in respect of which the said Minister is satisfied that, having regard to the small value of articles of that description, it is inexpedient that the said duty should be charged thereon.
(3) The Minister for Finance may make regulations providing for the total or partial exemption for a limited period from steam car duty of steam cars brought into Saorst[html]t Eireann temporarily.
(4) Whenever the Revenue Commissioners are satisfied, in respect of a steam car which is in their opinion constructed and designed for the carriage of persons and is being imported into Saorst[html]t Eireann and would, but for this sub-section, be chargeable with steam car duty,—
(a) that the importer of such steam car either has within six months before the importation of such steam car begun to reside in Saorst[html]t Eireann or bona fide intends to begin so to reside within six months after such importation and, in either case, bona fide intends to reside permanently in Saorst[html]t Eireann, and
(b) that such steam car had before such importation been used outside Saorst[html]t Eireann by the importer or by his family or household but had not been so used for the carriage of persons for reward, and
(c) that such steam car is being imported for use (otherwise than for the carriage of persons for reward) in Saorst[html]t Eireann by the importer or by his family or household,
the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, permit such steam car to be imported without payment of steam car duty.
(5) Where it is shown to the satisfaction of the Revenue Commissioners either—
(a) that a steam car is constructed or adapted for propulsion or traction along rail tracks and is intended to be or has been and is being used exclusively for such propulsion or traction, or
(b) that a steam tractor is constructed or adapted for use for agricultural purposes not involving substantial use on a public road and is intended to be or has been and is being used exclusively for such purposes, or
(c) that a component part or accessory of a steam car is intended to be or has been and is being used exclusively as a component part or accessory of any such steam car or any such tractor as is mentioned in the foregoing paragraph (a) or the foregoing paragraph (b) (as the case may be), or
(d) that an article is of a kind mainly used as a component part or an accessory of a steam car but is being imported for use for some other purpose,
the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, allow such steam car or other article to be imported without payment of steam car duty or, where such duty has been paid on importation, repay such duty.
(6) Whenever the Minister for Finance, after consultation with the 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 steam car duty any articles chargeable with such duty either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them or within a specified time or in a specified quantity.
(7) In this section and the Fifth Schedule to this Act—
the expression “steam car” means a mechanically propelled vehicle which derives its motive power directly or indirectly from a steam engine, and includes a vehicle which is, in the opinion of the Revenue Commissioners, designed and constructed solely or primarily for traction on a road by any such mechanically propelled vehicle but does not include a vehicle which is, in the opinion aforesaid, a road roller or road sweeper.
(8) For the purposes of this section and the Fifth Schedule to this Act, the chassis of a steam car includes the driver's seat and the cab or roof thereof, and the dashboard, scuttle-dash, wind-screen, mudguards, and lamps.
Duty on tea.
14.—(1) In lieu of the duty imposed by section 14 of the Finance Act, 1932 (No. 20 of 1932), there shall be charged, levied, and paid on all tea imported into Saorst[html]t Eireann on or after the 1st day of July, 1934, a duty of customs at the rate of two-pence 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 “Saorst[html]t Eireann” for the expression “Great Britain and Ireland” and as though the Second Schedule to the Finance Act, 1919, 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 so made applicable.
(3) Whenever a person shows to the satisfaction of the Revenue Commissioners that he has in his ownership or possession in Saorst[html]t Eireann on the 1st day of July, 1934, more than one thousand pounds of tea on which either the duty imposed by section 14 of the Finance Act, 1932 (No. 20 of 1932), or the duty imposed by section 15 of that Act was paid and of which no portion was received by him after the 16th day of June, 1934, or received back by him after delivery on sale from his stock, such person shall be entitled to receive a refund at the rate of twopence on every pound of such tea after the first five hundred pounds thereof.
Exemption of antiques from all customs duties.
15.—No duty of customs, whether imposed before or after the passing of this Act, shall be charged or levied on any article imported into Saorst[html]t Eireann on or after the 10th day of May, 1934, which is shown to the satisfaction of the Revenue Commissioners to have been manufactured or produced more than one hundred years before the date of importation.
Alteration of duty on daily newspapers.
16.—As on and from the 28th day of May, 1934, the duty imposed by section 8 of the Finance Act, 1933 (No. 15 of 1933), shall be charged, levied, and paid at the rate of two-thirds of one penny per copy in lieu of the rate mentioned in that section, and paragraph (b) of sub-section (2) of the said section 8 shall be amended by the deletion of the word “two-fifths” and the substitution therefor of the word “two-thirds.”
Drawback on tobacco.
17.—Where, after the passing of this Act, drawback is payable in respect of tobacco, such drawback shall, notwithstanding anything contained in any other enactment, be allowed and paid at such rates as the Revenue Commissioners shall determine.
Amendment of section 20 of Finance Act, 1932.
18.—Section 20 of the Finance Act, 1932 (No. 20 of 1932), shall, as on and from the 10th day of May, 1934, be amended by the substitution of the words “threepence and one half-penny” for the word “sevenpence” in sub-section (3) of that section and that section shall be construed and have effect accordingly.
Excise duty on home-grown tobacco.
19.—(1) In lieu of the excise duties on tobacco imposed by sub-sections (2) and (3) of section 17 of the Finance Act, 1933 (No. 15 of 1933), and the duties mentioned in sub-section (4) of the said section 17, excise duty at the rates (save as is otherwise provided in this section) specified in Part I of the Sixth Schedule to this Act shall be charged, levied, and paid on all tobacco which is grown in Saorst[html]t Eireann and is not shown to the satisfaction of the Revenue Commissioners to have been grown before the 1st day of January, 1934.
(2) Where it is shown to the satisfaction of the Revenue Commissioners in respect of any tobacco (in this sub-section referred to as the chargeable tobacco) chargeable with the excise duty imposed by this section that the chargeable tobacco was grown and manufactured under licence in Saorst[html]t Eireann by a licensed manufacturer of tobacco who—
(a) in the year 1933, grew tobacco under licence in Saorst[html]t Eireann and cured and manufactured such tobacco under licence in Saorst[html]t Eireann, and
(b) in the year 1934 and every (if any) subsequent year up to and including the year in which the said duty is payable on the chargeable tobacco, has manufactured under licence in Saorst[html]t Eireann tobacco grown by him under licence in Saorst[html]t Eireann and no other tobacco,
the said duty imposed by this section shall be and be deemed always to have been chargeable at the rates specified in Part II of the Sixth Schedule to this Act in lieu of the rates specified in Part I of the said Schedule, and the appropriate refund of duty shall be made accordingly.
(3) Where—
(a) any unmanufactured tobacco grown in Saorst[html]t Eireann and shown to the satisfaction of the Revenue Commissioners to have been grown after the 1st day of January, 1934, is exported, or
(b) any tobacco grown in Saorst[html]t Eireann and deposited in a bonded warehouse is shown to the satisfaction of the Revenue Commissioners to have been grown after the 1st day of January, 1934, and to have been manufactured in such warehouse into cavendish or negrohead which would, if delivered from such warehouse, be chargeable with the duty imposed by this section at a rate specified in the Sixth Schedule to this Act,
there shall, subject to the provisions of the next following sub-section of this section, be paid in respect of every pound of such tobacco an allowance of twopence to (as the case may be) the exporter or the manufacturer of such tobacco.
(4) No allowance shall be payable under the next preceding sub-section of this section—
(a) in respect of any tobacco which, in the opinion of the Revenue Commissioners, is not in a marketable condition or has not been fully cured, nor
(b) otherwise than upon production to the officer by whom such allowance is payable of a certificate from the proper officer of customs and excise that the tobacco has been exported or has been manufactured into cavendish or negrohead in a bonded warehouse, nor
(c) after the expiration of two years from the exportation of such tobacco or the deposit of such tobacco in the bonded warehouse, as the case may be.
(5) Where a person licensed to carry on the business of a licensed manufacturer of tobacco is entitled to the rebate mentioned in sub-section (3) of section 20 of the Finance Act, 1932 (No. 20 of 1932), such person shall be entitled to receive a like rebate (but at the rate of threepence and one half-penny per pound) in respect of every pound of unmanufactured tobacco, on which the excise duty imposed by this section has been paid, received by such person and on which such rebate has not previously been paid.
Exemption from entertainments duty.
20.—As on and from the 10th day of May, 1934, entertainments duty within the meaning of section 1 of the Finance (New Duties) Act, 1916, as amended by subsequent enactments, shall not be charged or levied on payments for admission to any entertainment as respects which it is proved to the satisfaction of the Revenue Commissioners that the entertainment consists solely of an exhibition of any game or sport which is played or contested out of doors by two or more persons or by two or more groups of persons and does not involve the use or participation of horses, dogs, or other animals or the use of mechanically propelled vehicles.
Repeals and amendments of certain Finance Acts.
21.—The several Acts mentioned in the second column of the Seventh Schedule to this Act shall be respectively repealed in part, amended, or otherwise affected in the manner set out in the third column of the said Schedule opposite the mention of each such Act in the said second column, and the said Acts shall respectively have effect as so repealed in part, amended, or affected in respect of articles imported into Saorst[html]t Eireann on or after the 10th day of May, 1934.
Termination of charge of certain duties.
22.—The several duties mentioned in the third column of the Eighth Schedule to this Act and respectively imposed by the enactments mentioned in the second column of that Schedule shall not be charged or levied on any articles imported into Saorst[html]t Eireann on or after the 10th day of May, 1934.
Amendment of Third Schedule to the Finance Act, 1926.
23.—(1) The Third Schedule to the Finance Act, 1926 (No. 35 of 1926), shall be amended as on and from the 1st day of July, 1934, as follows, and section 20 of that Act and the said Third Schedule shall have effect accordingly, that is to say:—
By the deletion from paragraph 6 (as amended by subsequent enactments) of the said Third Schedule of the third proviso to that paragraph and the insertion in the said paragraph of the following proviso in lieu of the said proviso so deleted, that is to say:—
“In the case of any vehicle to which this paragraph applies and which exceeds ten horse-power and is fitted with a taximeter and is lawfully used as a small public service vehicle within the meaning of the Road Traffic Act, 1933 (No. 11 of 1933), or for purposes incidental to such user and for no other purpose, no duty shall be charged or levied in respect of the excess of the horse-power above ten horse-power.”
(2) Where a licence under section 13 of the Finance Act, 1920, was taken out before the 24th day of May, 1934, in respect of a vehicle which would be entitled to the relief afforded by the amendment mentioned in the foregoing sub-section of this section and either such licence is in force on the 30th day of June, 1934, and does not expire until after that date or such licence is for a period commencing on or after the 1st day of July, 1934, the amount by which the duty paid under the said section 13 in respect of such vehicle on the taking out of such licence exceeds the duty chargeable having regard to the relief afforded by the said amendment in respect of such vehicle for the period for which such licence was taken out shall be repaid to the person by whom such licence was taken out.
Amendment of excise duty on mechanically-propelled vehicles.
24.—Where a vehicle (in this section referred to as the first-mentioned vehicle) has another vehicle or an attachment in the nature of a vehicle attached to and partly superimposed upon it, the first-mentioned vehicle and the said other vehicle or attachment shall, for the purposes of the Third Schedule of the Finance Act, 1926 (No. 35 of 1926), be deemed to form and be a single vehicle and the first-mentioned vehicle shall not, by reason merely of the attachment thereto of the said other vehicle or attachment, be deemed to be a tractor or a vehicle drawing a trailer, and the amount of the duty chargeable under section 13 of the Finance Act, 1920, in respect of the first-mentioned vehicle and the said other vehicle or attachment shall be determined, and the said Third Schedule shall be construed and applied, accordingly.
Amendment of section 8 of Finance (Customs and Excise Duties) Act, 1933.
25.—Notwithstanding any provision to the contrary contained in any enactment relating to the recovery or application of excise penalties, the penalty imposed by sub-section (2) of section 8 of the Finance (Customs and Excise Duties) Act, 1933 (No. 52 of 1933), may be recovered and enforced at the suit of any member of the G[html]rda S[html]och[html]na, and the Court shall have power to mitigate any such penalty to such amount as the Court may in its discretion think fit, and the council of the county or county borough shall not have power to mitigate any such penalty.
Amendment of section 204 of the Customs Consolidation Act, 1876.
26.—Section 204 of the Customs Consolidation Act, 1876, is hereby amended by the deletion therefrom of the words “in the daytime” now contained therein, and the said section shall be construed and have effect accordingly.
General provision for penalty for breach of condition.
27.—Wherever power is conferred (whether expressly or by implication and whether by this Act or by an order hereafter made under an Act passed before or after this Act or by a resolution hereafter passed having statutory effect by virtue of an Act passed before or after this Act) on the Revenue Commissioners to impose conditions in relation to any duty of customs (whenever or however imposed) or in relation to any exemption or relief from or modification of any such duty, every person who does any act (whether of commission or omission) which is a contravention of a condition imposed by the Revenue Commissioners under such power shall be guilty of an offence under the Customs Acts and shall, for each such offence, incur a penalty of fifty pounds and any article liable to duty in respect of which such offence is committed shall be forfeited.
PART III.
Death Duties.
Estate duty in case of certain annuities.
28.—Where an annuity or other interest is purchased or provided by a person (in this section referred to as the deceased), either by himself alone or in concert or by arrangement with any other person, the extent of the beneficial interest in such annuity or other interest on the death of the deceased shall, where the deceased dies on or after the date of the passing of this Act, be ascertained, for the purposes of paragraph (d) of sub-section (1) of section 2 of the Finance Act, 1894, without regard to any expectant interest which the person who so becomes entitled to such beneficial interest on such death may have had in such annuity or other interest before such death.
Estate duty on property in which limited interests are transferred to a company.
29.—(1) For the purposes of the construction and application of section 26 of the Finance Act, 1931 (No. 31 of 1931), as amended by this Act, in and to the case of a person (in this section referred to as the deceased) dying on or after the date of the passing of this Act, property which is, by virtue of sub-section (1) of the said section 26 as so amended, deemed for the purposes of estate duty to pass on the death of the deceased, shall include property complying with all the following conditions, that is to say:—
(a) the deceased had an estate or interest in such property limited to cease at his death, and
(b) another person had an estate or interest in such property limited to arise or to come into possession on the death of the deceased and to cease on the death of such other person or on the happening of any other event, and
(c) the said estate or interest of the deceased and the said estate or interest of such other person were transferred (whether before or after the passing of this Act, and whether directly or indirectly, and whether by one or more transactions, and whether in respect of the whole or of part only of such property) by the deceased and such other person to or for the benefit of a company to which the said section 26 as so amended applies, and
(d) none of the several paragraphs (a), (b), (c), and (d) of sub-section (1) of the said section 26 as so amended applies in the circumstances of the case.
(2) So much of sub-section (4) of section 26 of the Finance Act, 1931, as requires the duty or any part thereof to be repaid by the company to the executor shall not apply where property is, by virtue only of the extension of the said section 26 indicated in the foregoing sub-section of this section, deemed for the purposes of estate duty to pass on the death.
Amendment of section 26 of the Finance Act, 1931.
30.—Section 26 of the Finance Act, 1931 (No. 31 of 1931), shall, in the case of a person dying on or after the date of the passing of this Act, be amended as follows and shall be construed and have effect accordingly, that is to say:—
(a) paragraph (c) of sub-section (1) of the said section shall be amended by the deletion therefrom of the words “by such company,” and
(b) sub-paragraph (iii) of paragraph (d) of sub-section (1) of the said section shall be amended by the deletion therefrom of the words “from the company,” and the insertion therein of the words “arising out of or in any way connected with the transfer” in lieu of the said words so deleted.
Legacy duty on legacies for charitable purposes.
31.—(1) The second proviso to section 38 of the Stamp Duties (Ireland) Act, 1842, shall cease to have effect as respects legacies to which the legatee becomes beneficially entitled in possession on or with reference to the death of a person dying on or after the date of the passing of this Act.
(2) For the purposes of section 18 of the Succession Duty Act, 1853, the expression “Legacy Duty Acts” where it firstly occurs in that section shall, in the case of a person dying on or after the date of the passing of this Act, be deemed to include this Act, and the said section 18 shall be construed and have effect accordingly.
Legacies and successions for charitable purposes.
32.—(1) Where the Revenue Commissioners are satisfied that the whole of a legacy which is given for charitable purposes and becomes applicable to those purposes on or with reference to the death of a person dying after the passing of this Act has been or will be applied to charitable purposes in Ireland, such legacy shall be wholly exempt from legacy duty.
(2) Where the Revenue Commissioners are satisfied that a portion of a legacy which is given for charitable purposes and becomes applicable to those purposes on or with reference to the death of a person dying after the passing of this Act has been or will be applied to charitable purposes in Ireland, the said portion of such legacy shall be exempt from legacy duty.
(3) Any succession or part of a succession which, if it were a legacy or a part of a legacy given by the will of the predecessor, would be exempt under this section from legacy duty, shall be exempt from succession duty.
Amendment of section 1 of Probate Duty Act, 1861.
33.—(1) Section 1 of the Probate Duty Act, 1861, shall be construed and have effect as if the words “where there shall be no notice of disputing the liability to such assessment” now contained therein were omitted therefrom.
(2) The provisions of the said section 1 of the Probate Duty Act, 1861 (as amended by this section), relating to the recovery of assessed succession duty shall apply to the recovery of assessed legacy duty, and the provisions of the said section 1 (as so amended) extending proceedings for delivery of accounts under the Legacy Duty Acts to the payment of the duty shall apply to and effect a similar extension of proceedings for delivery of accounts under the Succession Duty Act, 1853.
(3) As from the passing of this Act, this section shall be deemed to be part of the existing law and practice mentioned in sub-section (1) of section 8 of the Finance Act, 1894, and the said sub-section shall be construed and have effect and this section shall apply accordingly.
PART IV.
Miscellaneous and General.
Amendment of section 5 of the Finance (Customs and Stamp Duties) Act, 1929.
34.—Sub-section (1) of section 5 of the Finance (Customs and Stamp Duties) Act, 1929 (No. 5 of 1929), is hereby amended as from the passing of that Act by the addition, at the end of the said sub-section, of the words “nor on any instrument whereby any property is reconveyed, retransferred or released to the Agricultural Credit Corporation Limited” and the said section shall be construed and have effect and be deemed always to have had effect accordingly.
Confirmation of powers of and acts done by Revenue Commissioners.
35.—(1) In order to remove doubts, it is hereby declared and enacted that all jurisdictions, powers, and duties which were, on the 6th day of December, 1921, vested in, exercisable by, or incumbent on the Commissioners of Inland Revenue in relation to taxes and duties placed under their care and management or the Commissioners of Customs and Excise in relation to taxes and duties placed under their care and management became and were, on the 21st day of February, 1923, vested in, exercisable by, or incumbent on the Revenue Commissioners.
(2) Wherever any British Statute (as adapted or applied by or under an Act of the Oireachtas) or any Act of the Oireachtas requires or permits any particular act or thing to be done by the Revenue Commissioners in relation to a tax or duty under their care and management, it shall be lawful for such act or thing to be done by one only of the Revenue Commissioners, notwithstanding anything contained in such Statute (as so adapted or applied) or such Act in regard to the number of such Commissioners by whom such act or thing shall or may be done.
(3) Every act or thing (other than an assessment which, before the 9th day of May, 1934, was declared by the High Court to be invalid or was vacated by the Revenue Commissioners) done or purported to be done by one Revenue Commissioner shall be and be deemed always to have been as valid and effectual for all purposes as it would have been if this section of this Act had been enacted and in force when such act or thing was or purported to be so done.
Care and management of taxes and duties.
36.—All taxes and duties imposed by this Act, except excise duties on mechanically propelled vehicles, are hereby placed under the care and management of the Revenue Commissioners.
Short title, construction, and commencement.
37.—(1) This Act may be cited as the Finance Act, 1934.
(2) Part I of this Act shall be construed together with the Income Tax Acts, and Part II of this Act, so far as it relates to duties of customs, shall be construed together with the Customs Acts and, so far as it relates to duties of excise, shall be construed together with the British Statutes and Acts of the Oireachtas which relate to the duties of excise and the management of those duties.
(3) Part I of this Act shall be deemed to come into force on and shall take effect as on and from the 6th day of April, 1934.
FIRST SCHEDULE.
Certain Custom Duties.
Ref. No. | Description of Article Liable to Duty | Rate of Duty | Special Provisions |
1 | Articles which are, in the opinion of the Revenue Commissioners, designed, constructed, and intended for use as holders of paper or twine in use, and also component parts of such articles. | 50% | — |
2 | Apparatus (whether imported full or empty) which is, in the opinion of the Revenue Commissioners, designed, constructed, and intended for use for extinguishing fires by means of any liquid (other than water), powder, or other substance, but excluding any such apparatus which is made wholly or mainly of brass, bronze, gunmetal, copper, or a combination of any two or more of those metals. | 40% | Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of the duty mentioned at this reference number any articles chargeable with such duty either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them or within a specified time or in a specified quantity. |
3 | Coffin mountings of metal. | 66⅔% | — |
4 | Boilers and cylinders made wholly or mainly of copper and, in the opinion of the Revenue Commissioners, designed, constructed, and suitable for use in hot-water systems in houses, hotels, institutions, and other places primarily residential in character but excluding boilers forming an integral part of a range or grate at the time of importation. | 25% | Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of the duty mentioned at this reference number any articles chargeable with such duty either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them or within a specified time or in a specified quantity. |
5 | Articles of any of the following descriptions made wholly or mainly of galvanised wrought iron or galvanised steel, that is to say:— (a) hollow-ware of domestic or household use; (b) gutters, pipes and ridgings which are, in the opinion of the Revenue Commissioners, primarily intended for carrying off rain-water; (c) buckets, cans, and pails; (d) watering-pots; (e) dust, ash or refuse bins or boxes; (f) articles which are, in the opinion of the Revenue Commissioners, primarily intended for use in feeding or watering animals or birds; (g) storage bins. | 30% | — |
6 | Cast iron articles of any of the following descriptions, that is to say:— (a) External water and soil pipes and gutters, and connections therefore; (b) sash weights; (c) articles which are, in the opinion of the Revenue Commissioners, primarily intended for use in the feeding or watering of animals or birds; (d) desk and seat standards; (e) manhole covers and frames; (f) hydrant and valve covers; (g) gulley traps; (h) grids for sewer pipes or sewer traps; (i) wheels, other than tractor or trailer wheels and other than wheels which are imported with and as part of a complete vehicle, machine, or other article; (j) lamp and street standards; (k) urinals and component parts of cast iron urinals; (l) fire-bars; (m) coal-savers and false-bottoms for grates, ranges, or other fireplaces; (n) stop-cock boxes; (o) floor plates; (p) capstans and bollards and component parts of cast iron capstans; (q) tables and table standards, and component parts of cast iron tables and table standards; (r) pile shoes; (s) smoke pipes, ventilation pipes, and other similar pipes; (t) hand-operated water-pumps, and component parts of cast-iron hand-operated water-pumps; (u) street fountain casings, and component parts of cast iron street fountain casings. | 25% | Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of the duty mentioned at this reference number any articles chargeable with such duty either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them or within a specified time or in a specified quantity. |
7 | (a) Metal plates (complete with letters and numbers or either of them painted thereon or affixed thereto) which are, in the opinion of the Revenue Commissioners, designed, constructed, and intended to be used as the identification plates or marks required by law to be carried on particular classes of mechanically propelled road vehicles. (b) Metal plates which are, in the opinion of the Revenue Commissioners, designed, constructed, and intended to be used (after letters and numbers or either of them have been painted thereon or affixed thereto) as such identification plates or marks as aforesaid. (c) Letters and numbers which are, in the opinion of the Revenue Commissioners, designed, constructed, and intended to be affixed to such metal plates as are mentioned in the next preceding paragraph. | 331/3% | — |
8 | Articles of any of the following descriptions made wholly or mainly of iron wire, or steel wire or a combination of iron wire and steel wire, and component parts (made wholly or mainly of iron wire or steel wire or a combination of iron wire and steel wire) of such articles, that is to say:— (a) guards; (b) baskets; (c) traps; (d) mats; (e) racks; (f) boxes; (g) trays; (h) ladles; (i) garden or cemetery work; (j) cages (k) frames; (l) grids; (m) cork screws; (n) muzzles; (o) whisks or beaters; (p) screens; (q) files; (r) webbing, netting, and fencing, excluding netting of hexagonal mesh. | 331/3% | — |
9 | Spades and shovels for manual use (other than spades and shovels with wire or wooden blades and other than spades and shovels which are, in the opinion of the Revenue Commissioners, suitable only for domestic indoor use), and also component parts (whether completely or partially manufactured) of such spades or such shovels. | 50% | The duty mentioned at this Reference Number is in lieu of the duty imposed by Section 5 of the Finance (Customs Duties) (No. 2) Act, 1932 (No. 11 of 1932), as amended at Reference Number 4 in the Fourth Schedule to the Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932). Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of the duty mentioned at this reference number any articles chargeable with such duty either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them or within a specified time or in a specified quantity. |
10 | Horseshoes made wholly or mainly of iron or steel. | 50% | The duty mentioned at this Reference Number is in lieu of the duty imposed by section 11 of the Finance Act, 1932 (No. 20 of 1932), and mentioned at Reference Number 2 in the First Schedule to that Act. |
11 | Sieves, riddles, and riddling screens made of metal or of wood or of a combination of metal and wood, and also component parts (whether wholly or partly manufactured) of such sieves, riddles, and riddling screens. | 331/3% | — |
12 | (a) Any article which is, in the opinion of the Revenue Commissioners, a disinfectant, insecticide, verminicide, vermicide, or fungicide. (b) Any article which is, in the opinion aforesaid, an ointment or salve, other than petroleum jelly. | 20% | Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may be licence authorise any particular person, subject to complaince 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. The duty mentioned at this reference number shall not be charged or levied on any article which, in the opinion of the Revenue Commissioners, normally requires any process of preparation (other than the addition of water) before being used as a disinfectant, insecticide, vermicide, verminicide, or fungicide. |
13 | Photographic prints printed direct from a photographic film or photographic plate, including slides of all descriptions for use in magic lanterns, but excluding prints and slides which are, in the opinion of the Revenue Commissioners, of a technical or scientific nature. | 331/3% | — |
14 | Complete dentures of any material, and also bases (made wholly or mainly of metal) for dentures. | 25% | — |
15 | (a) Racquets which are, in the opinion of the Revenue Commissioners, designed, constructed, and intended for use in games of tennis, lawn tennis, badminton, racquets, or similar games or in any one or more of such games and are, in the opinion aforesaid, completely or substantially manufactured. (b) Clubs or sticks which, in the opinion of the Revenue Commissioners, are designed, constructed, and intended for use in the game of golf and are, in the opinion aforesaid, wholly or substantially manufactured. | 50% | The duty imposed by section 11 of the Finance Act, 1932 (No. 20 of 1932), and mentioned at reference number 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. |
16 | (a) Any of the following articles which is, in the opinion of the Revenue Commissioners, made wholly or maily of leather or of skin or of an imitation of leather or skin or of a combination of any two or more of those substances or of which the outer covering is, in the opinion aforesaid, made wholly or mainly of any such substance or combination of substances as aforesaid, that is to say:— (i) purses, pouches, wallets, pocket books, and cardcases which are, in the opinion aforesaid, designed constructed, and intended to be carried about the person, and (ii) ladies' reticules or handbags which are, in the opinion aforesaid, designed, constructed, and intended to be carried or worn about the person to serve the purposes of a pocket and to hold articles for current personal use. (b) Cash-bags made wholly or mainly of leather or skin or a combination of leather and skin and, in the opinion of the Revenue Commissioners, designed, constructed, and intended to be worn on the person. | 20% | — |
17 | (a) The following fruits in syrup imported in sealed tins or cans, that is to say, strawberries, gooseberries, damsons, plums, raspberries, blackberries, currants, and greengages. | per lb. 4d. | The duty mentioned at this reference number is in addition to any duty which may be chargeable in respect of any spirits or any saccharin contained in or used in the manufacture or preparation of the article, but is in lieu of all other duties which may be chargeable on the article. |
(b) All other fruits in syrup imported in sealed tins or cans. | per lb. 4d. | ||
18 | Filled shot cartridges which are, in the opinion of the Revenue Commissioners, designed, constructed, and intended for use in shot guns. | 331/3% | The duty imposed by section 11 of the Finance Act, 1932 (No. 20 of 1932), and mentioned at Reference Number 35 in the First Schedule to that Act shall not be charged or levied on any articles chargeable with the duty mentioned at this reference number. |
19 | Articles which are, in the opinion of the Revenue Commissioners, metal frames or metal sashes (whether fitted or not fitted at importation with glass or other like substance) designed, constructed, and intended for doors or for windows or for parts of doors or for parts of windows. | 40% | The word “windows,” where it occurs in the second column at this reference number, includes skylights, deadlights, and pavement lights. |
20 | Badges, medals and medallions made wholly or mainly of silver, copper, bronze, brass, gunmetal, tin, zinc, or aluminium, or a combination of any two or more of those metals, and whether having or not having fittings attached at importation, but excluding articles which are, in the opinion of the Revenue Commissioners, designed, constructed, and intended for use in the manufacture of articles of personal clothing or wearing apparel. | 331/3% | Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of the duty mentioned at this reference number any articles chargeable with such duty either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them, or within a specified time or in a specified quantity. |
21 | (a) Articles (whether completely or partially manufactured) of any of the following descriptions made wholly or mainly of woven fabric, and component parts (made wholly or mainly of woven fabric) of such articles, that is to say:— (i) table cloths, table covers, and all other table equipment; (ii) towels and domestic cloths; (iii) tarpaulins. (b) Articles (whether completely or partially manufactured) 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 such articles that is to say:— (i) ground sheets; (ii) tent covers; (iii) knapsacks; (iv) haversacks; (v) sleeping bags. (c) Bags and sacks (whether completely or partially manufactured) which are made wholly or mainly of cotton and are imported empty, and also component parts (made wholly or mainly of woven fabric) of such bags or sacks. | 40% | Any article chargeable with the duty mentioned at this reference number which is imported into Saorstát Eireann 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 Eireann, and was exported from Saorstát Eireann 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 Eireann. Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may be 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. |
22 | Woven piece goods of any of the following descriptions and not less than twelve inches in width, that is to say:— (a) linen piece goods; (b) union piece goods containing only a combination of two or more of the following fibres, that is to say: cotton, linen, hemp, ramie, jute, and hair (other than mohair and camel hair); (c) cotton tabling; (d) cotton towelling; (e) cotton piece goods (other than tabling and towelling) not less than four and one-half ounces in weight per square yard. The following piece goods are execluded from all the foregoing descriptions, that is to say, piece goods which, in the opinion of the Revenue Commissioners, (i) have been subjected to all or any one or more of the processes of proofing, printing, and painting, or (ii) have been so fabricated as to resemble blanketing, or (iii) are terry or chenille piece goods, or brocade, or velveteen, or holland shade cloth, or flannelette, or limitation tweed cloth or cotton, or (iv) piqué cloth. | 331/3% | For the purposes of chargeability with the duty mentioned at this reference number, two or more towels joined together only by the warp yarns shall be deemed to be piece goods. Any article chargeable with the duty mentioned at this reference number which is imported into Saorstát Eireann 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 Eireann and was exported from Saorstát Eireann 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 Eireann. Whenever the Revenue Commissioners are satisfied that any woven piece goods which, but for this provision, would be chargeable with the duty mentioned at this reference number, are suitable and intended solely for use in the upholstering of or as covering for furniture or vehicles, or in the binding of books, the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, permit such woven piece goods to be imported without payment of the said duty or may repay any such duty paid at importation. Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of the duty mentioned at this reference number any articles chargeable with such duty either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them or within a specified time or in a specified quantity. |
23 | Any article which is, in the opinion of the Revenue Commissioners, bias binding designed, constructed, and intended for use in the manufacture or repair of articles made of textile material. | 25% | — |
24 | Articles (other than copper washers) which are, in the opinion of the Revenue Commissioners, metal component parts of sparkling plugs. | Per article, 6d. | — |
25 | (a) Articles which, in the opinion of the Revenue Commissioners, are lasts made wholly or mainly of wood and designed, constructed, and intended for use in the manufacture or repair of boots or shoes, and also articles which are, in the opinion aforesaid, component parts (made wholly or mainly of wood) of such lasts. (b) Articles which, in the opinion of the Revenue Commissioners, are designed, constructed, and intended for use as trees, stretchers, or fillers for boots or shoes and are made wholly or mainly of wood, or of celluloid or similar substance, or of pressed fibre or similar substance, and also articles which are, in the opinion aforesaid, component parts (made wholly or mainly of wood or other substance aforesaid) of such trees, stretchers, or fillers. (c) Articles which, in the opinion of the Revenue Commissioners, are designed, constructed, and intended for use as patterns for the uppers or parts of uppers of boots or shoes and are made wholly or mainly of metal or of cardboard or similar substance. | 40% | Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of the duty mentioned at this reference number any articles chargeable with such duty either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them or within a specified time or in a specified quantity. |
26 | Sodium carbonate imported in crystalline form. | Per cwt., 2s. 0d. | Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of the duty mentioned at this reference number any articles 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. |
27 | Bedding, excluding mattresses, rugs, filled quilts, unfilled quilt covers, cotton quilts, cotton blankets, and bedding made wholly or mainly or rubber. | 40% | — |
28 | Rugs, including rugs or cloths which are made wholly or mainly of woven tissue and are, in the opinion of the Revenue Commissioners, designed, constructed, and intended for use as coverings for animals, but excluding rugs which are, in the opinion aforesaid, designed, constructed, and intended for use as floor coverings, and also excluding rugs made wholly or mainly of cotton. | 40% | — |
29 | Live domestic fowls, turkeys, geese, and ducks. | Per bird, 21s. 0d. | The duty mentioned at this reference number is in lieu of the duty imposed by section 2 of the Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932), and mentioned at reference number 4 in the Second Schedule to that Act. 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 birds 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. |
30 | Soups of all descriptions, whether in liquid, solid, powdered, or any other form, but excluding preparations which, in the opinion of the Revenue Commissioners, are primarily highly concentrated essences or extracts. | Per cwt., 84s. 0d | The duty mentioned at this reference number shall not be charged or levied on any article which is chargeable with a duty imposed by section 2 of the Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932), and mentioned at reference number 10 in the Second Schedule to that Act. Whenever the Minister for Finance, after consultaion with the Minister for Agriculture, so thinks propers, 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. |
31 | Honey, including artificial honey. | Per lb., 1s. 0d. | 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. |
32 | Animals of the bovine species. | Per animal, 60s. 0d. | 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 animals 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. |
33 | Raw skins and raw hides of any animal of the bovine species, and parts of such raw skins and parts of such raw hides. | Per article, 10s. 0d. | Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of the duty mentioned at this reference number any articles 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. |
34 | Articles of domestic or household use which, in the opinion of the Revenue Commissioners, are made wholly or mainly of clay and have been subjected to a process of glazing, but excluding articles which, in the opinion of the Revenue Commissioners, are designed, constructed, and intended for use as fixtures or fittings. | Per cwt., 30s. 0d. | Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of the duty mentioned at this reference number any articles 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. |
35 | (a) Tools and implements of the following descriptions, that is to say:— (i) Scythes; (ii) sickles; (iii) slashers or slash-hooks; (iv) bill-hooks; (v) hay knives. (b) Blades or heads for any of the articles mentioned in the preceding paragraph (a). | 25% | — |
36 | Cordage, cables, ropes, and twine of hemp or like materials, excluding binder twine, coir yarn, and plaited or cable-laid sash cords, and also excluding any article which at importation forms part of another articles. | 40% | The duty mentioned at this reference number is in lieu of the duty imposed by section 1 of the Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932), and mentioned at reference number 22 in Part I of the First Schedule to that Act. Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of the duty mentioned at this reference number any articles chargeable with such duty either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them or within a specified time or in a specified quantity. |
37 | Any of the following articles which is, in the opinion of the Revenue Commissioners, made of iron or of steel, or of a combination of iron and steel, and is imported otherwise than as part of another article, that is to say:— (a) Bolts, set screws, and metal thread screws of which the shank is not less than one inch nor more than twenty inches in length, and is not less than three-eights of one inch nor more than one and one-quarter inches in diameter, and (b) threaded nuts (other than wing nuts), of a size and threading to fit a bolt, set screw, or metal thread screw of a kind mentioned in the preceding paragraph (a). | 75% | The duty mentioned at this reference number is in lieu of any other duty that may be chargeable on the article. Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of the duty mentioned at this reference number any articles chargeable with such duty either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them or within a specified time or in a specified quantity. |
38 | Prepared liquid or quasiliquid sauces and condiments, excluding meat extracts, edible oils, and vinegar; | The duty mentioned at this reference number is in addition to any duty chargeable in respect of any spirits or saccharin contained in or used in the manufacture or preparation of the article, but in lieu of any other duty which may be chargeable in respect of the article except the duty imposed by Section 22 of the Finance Act, 1932 (No. 20 of 1932). Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of the duty mentioned at this reference number any articles chargeable with such duty either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them or within a specified time or in a specified quantity. | |
(a) in the case of articles which are prescribed in the official import list to be entered on importation by weight; | per lb. 1s. 6d. | ||
(b) in the case of articles which are prescribed in the official import list to be entered on importation by measure. | per gall. 13s. 4d. | ||
39 | Whiting or whitening. | per cwt. 1s. 0d. | Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of the duty mentioned at this reference number any articles 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. |
40 | Articles which, in the opinion of the Revenue Commissioners, are manufactured articles and are made wholly or mainly of aluminium or of an aluminium alloy of which the main constituent is aluminium or of a combination of aluminium and such alloy as aforesaid. | 50% | Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of the duty mentioned at this reference number any articles chargeable with such duty either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them or within a specified time or in a specified quantity. |
41 | Lubricating oil wholly or partly of mineral origin and imported in a container which at importation does not contain more than thirty-five gallons of such oil. | per gall. 1s. 0d. | The duty mentioned at this reference number shall not be charged or levied on any oil chargeable with the duty imposed by section 7 of the Finance Act, 1933 (No. 15 of 1933). |
42 | 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% | Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of the duty mentioned at this reference number any articles chargeable with such duty either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them or within a specified time or in a specified quantity. |
43 | Fish of all kinds (including roes, but excluding fish paste) imported in sealed bottles, jars, kegs, pots, tins, or cans,— | — | |
(a) where the container and the contents thereof do not together exceed one pound in weight; | One penny on each such container (including its contents) | ||
(b) where the container and the contents thereof together exceed one pound in weight. | One penny per pound or part of a pound weight of each such container (including its contents) | ||
44 | Fish kippered or smoked. | Per lb., 2d. | — |
45 | Fish filletted and parts thereof. | Per lb., 3d. | — |
SECOND SCHEDULE.
Duty on Boots and Shoes.
Ref. No. | Description of Article Liable of Duty. | Rate of Duty |
1 | Boots and shoes of which the upper is wholly or mainly of leather and skin, or either of them, but excluding boots and shoes which are, in the opinion of the Revenue Commissioners, designed, constructed, and intended for wear by infants, and also excluding boots made wholly or mainly of rubber, rubber-proofed material, rubber-coated material, or a combination of two or more of those materials. | An amount equal to thirty per cent. of the value of the article. |
2 | Shaped soles, shaped heels, shaped uppers, and shaped parts of soles, heels, or uppers, made wholly or mainly of leather and skin or either of them but excluding soles, heels, and uppers which are, in the opinion of the Revenue Commissioners, designed, constructed, and intended for use in making boots or shoes for wear by infants and also excluding parts of such last-mentioned soles, heels, and uppers. | An amount equal to thirty per cent. of the value of the article. |
3 | Boots and shoes of which the upper is neither wholly nor mainly made of leather and skin or either of them, but excluding boots and shoes which are, in the opinion of the Revenue Commissioners, designed, constructed, and intended for wear by infants, and also excluding boots made wholly or mainly of rubber, rubber-proofed material, rubber-coated material, or a combination of two or more of those materials, and also excluding shoes of which the soles are made wholly or partly of rubber or of a material which, in the opinion of the Revenue Commissioners, is artificial rubber or an imitation of rubber or contains rubber as an ingredient. | An amount equal to twenty per cent. of the value of the article. |
4 | Shaped soles, shaped heels, shaped uppers, and shaped parts of soles, heels, or uppers, which are neither wholly nor mainly made of leather and skin or either of them, but excluding soles, heels, and uppers which are, in the opinion of the Revenue Commissioners, designed, constructed, and intended for use in making boots or shoes for wear by infants, and also excluding parts of such lastmentioned soles, heels, and uppers | An amount equal to twenty per cent. of the value of the article. |
5 | Boots made wholly or mainly of rubber, rubber-proofed material, rubber coated material, or a combination of two or more of those materials, but excluding boots which are, in the opinion of the Revenue Commissioners, designed, constructed, and intended for wear by infants. | Whichever of the following rates is applicable, that is to say— (a) if the over-all length of the boot, measured from heel to toe on the outside, exceeds nine inches — two shillings per boot; (b) if the said over-all length does not exceed nine inches — nine pence per boot. |
6 | Shoes of which the soles are made wholly or partly of rubber or of a material which, in the opinion of the Revenue Commissioners, is artificial rubber or an imitation of rubber or contains rubber as an ingredient, and of which the uppers are not made wholly or mainly of leather and skin or either of them, but excluding shoes which are, in the opinion of the Revenue Commissioners, designed, constructed, and intended for wear by infants. | Sixpence per shoe. |
THIRD SCHEDULE.
Duty on Personal Clothing and Wearing Apparel.
PART I.
Ref. No | Description of Article Liable of Duty | Rate of Duty |
1 | Outer garments (other than hats, caps, gloves, and shawls) which are wholly or mainly knitted or made of knitted fabric, and component parts of such outer garments. | 40% |
2 | Outer garments (other than hats, caps, gloves, and shawls) which are, in the opinion of the Revenue Commissioners, suitable for wear by men or suitable for wear by women, and are not chargeable under Reference Number 1 of this Schedule, and also component parts of such outer garments. | 60% |
3 | Outer garments (other than hats, caps, gloves, and shawls) which are, in the opinion of the Revenue Commissioners, suitable for wear by boys, or suitable for wear by girls, or suitable for wear by infants, and are not chargeable under Reference Number 1 of this Schedule, and also component parts of such outer garments. | 40% |
4 | Undergarments made wholly or mainly of silk and, in the opinion of the Revenue Commissioners, suitable for wear by women or suitable for wear by girls, and also component parts of such undergarments. | 60% |
5 | Undergarments which are, in the opinion of the Revenue Commissioners, suitable for wear by infants, and also component parts of such undergarments. | 30% |
6 | Undergarments not chargeable under Reference Number 4 or Reference Number 5 of this Schedule, and also component parts of such undergarments. | 40% |
7 | Handkerchiefs. | 60% |
8 | Gloves and component parts thereof. | 40% |
9 | Umbrellas and component parts thereof. | 40% |
10 | Hats and caps which are made wholly or mainly of leather or leather substitute or are proofed, and also component parts of such hats and caps. | 60% |
11 | Hats and caps which, in the opinion of the Revenue Commissioners, are suitable for wear by men or suitable for wear by boys, and, in either case, are made wholly or mainly of woven wool tissue or are silk hats, and also component parts of such hats and caps. | 60% |
12 | Hats and caps not chargeable under Reference Number 10 or Reference Number 11 of this Schedule, and also component parts of such hats and caps. | 25% |
13 | Articles which, in the opinion of the Revenue Commissioners, are guards or protectors and are designed, constructed, and intended solely for use in sport, and also component parts of such articles. | 10% |
14 | All garments 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 or the members of his family or household. | 25% |
15 | Articles of personal clothing or wearing apparel not chargeable under any other Reference Number in this Schedule, and component parts of such articles. | 30% |
16 | Accessories of personal clothing and wearing apparel. | 30% |
Note.—This Part of this Schedule does not apply to any article chargeable under Reference Number 14 in this Schedule.
Ref. No. | Description of Article Liable to Duty | Rates of Minimum Duties |
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 tissues wholly or partly of wool or worsted, and are not proofed, and are either suitable for wear by men or suitable for wear by boys. | 10/- per article |
19 | Overcoats and suits which, in the opinion of the Revenue Commissioners, are not proofed, and are not chargeable under the next preceding Reference Number in this Schedule, and are either suitable for wear by men or suitable for wear by boys. | 5/- per article |
20 | Coats, jackets, and trousers which, in the opinion of the Revenue Commissioners, are made wholly or mainly of woven tissues wholly or partly of wool or worsted, and are not proofed, and are either suitable for wear by men or suitable for wear by boys. | 4/- per article |
21 | Coats, jackets, and trousers which, in the opinion of the Revenue Commissioners, are not proofed, and are not chargeable under the next preceding Reference Number in this Schedule, and are either suitable for wear by men or suitable for wear by boys. | 2/- per article |
22 | Waistcoats which, in the opinion of the Revenue Commissioners, are made wholly or mainly of woven tissues wholly or partly of wool or worsted, and are not proofed, and are either suitable for wear by men or suitable for wear by boys. | 2/- per article |
23 | Waistcoats which, in the opinion of the Revenue Commissioners, are not proofed, and are not chargeable under the next preceding Reference Number in this Schedule, and are either suitable for wear by men or suitable for wear by boys. | 1/- per article |
24 | Hose and half-hose. | 6/- per dozen pairs. |
25 | Underwear which is wholly or mainly knitted or made of knitted fabric. | 10/- per dozen articles. |
26 | Knitted cardigans, pullovers, jerseys, waistcoats, and similar articles. | 15/- per dozen articles. |
Note.—This part of this Schedule applies only to articles which are chargeable under Reference Number 14 in this Schedule and are not shown to the satisfaction of the Revenue Commissioners to be imported otherwise than for sale.
Ref. No. | Description of Article Liable to Duty | Rates of Minimum Duties |
27 | Overcoats, suits, and costumes chargeable under Reference Number 14 in this Schedule. | 3/-per overcoat suit, or costume. |
28 | Coats, jackets, frocks, dresses, wraps, skirts and trousers chargeable under Reference Number 14 in this Schedule and not imported with and as part of a suit or costume. | 1/6 per article |
29 | All articles of personal clothing or wearing apparel chargeable under Reference Number 14 in this Schedule and not mentioned at either Reference Number 27 or Reference Number 28 in this Schedule. | -/6 per article |
FOURTH SCHEDULE.
Motor Car Duty.
PART I.
Motor Car Bodies and Component Parts and Accessories of Such Bodies.
Ref. No. | Article Chargeable with Duty | Rate of Duty |
1 | On every motor car body (whether imported separately or together with the chassis to which it is intended to be attached or as part of a complete or substantially complete motor car) which is, in the opinion of the Revenue Commissioners, designed and constructed for the carriage of persons or for the carriage of goods or for the carriage of both persons and goods, but excluding any such motor car body which is, in the opinion aforesaid, designed and constructed for the carriage of more than six persons (whether with or without goods) exclusive of the drivers. | Whichever of the following sums is, in each particular case, the greater, that is to say, a sum equal to fifty per cent. of the value of the article or the sum of forty pounds. |
2 | On every motor car body (whether imported separately or together with the chassis to which it is intended to be attached or as part of a complete or substantially complete motor car) which is, in the opinion of the Revenue Commissioners, designed and constructed for the carriage of more than six persons (whether with or without goods) exclusive of the driver and is shown, to the satisfaction of the Revenue Commissioners, not to have been used before importation for the carriage outside Saorstát Eireann of persons or goods for reward. | Whichever of the following sums is, in each particular case, the greater, that is to say, a sum equal to fifty per cent. of the value of the article or the sum of forty pounds. |
3 | On every motor car body (whether imported separately or together with the chassis to which it is intended to be attached or as part of a complete or substantially complete motor car) which in the opinion of the Revenue Commissioners, is designed and constructed for the carriage of more than six persons (whether with or without goods) exclusive of the driver and is not shown to the satisfaction of the Revenue Commissioners, to be chargeable at reference number 2 in this Schedule. | An amount equal to one hundred and fifty per cent. of the value of the article. |
4 | On every motor car body (whether imported separately or together with the chassis to which it is intended to be attached or as part of a complete or substantially complete motor car) which is not chargeable at any of the foregoing reference numbers. | An amount equal to twenty-two and two-ninths per cent. of the value of the article. |
5 | On all component parts of motor car bodies which, in the opinion of the Revenue Commissioners, are metal doors or metal body shells or metal parts of such doors or shells and have not been painted, upholstered, or fitted with glass and are suitable only for incorporation in the body of a motor car designed, constructed, and intended for the carriage (otherwise than for reward) of not more than six persons exclusive of the driver. | An amount equal to twenty-six and two-thirds per cent. of the value of the article. |
6 | On all unassembled iron or steel parts of motor car bodies which are, in the opinion of the Revenue Commissioners, suitable only for incorporation in the body of a motor car designed and constructed for use as an omnibus or a charabanc or for use for the carriage of goods. | An amount equal to fifty per cent. of the value of the article. |
7 | On all component parts and accessories, which in the opinion of the Revenue Commissioners, constitute at importation an assembly or partial assembly of such parts or accessories and are suitable only for incorporation in a motor car body of a class chargeable under reference number 4 of this Schedule. | An amount equal to twenty-two and two-ninths per cent. of the value of the article. |
8 | On all component parts and accessories of motor car bodies which, in the opinion of the Revenue Commissioners, constitute at importation an assembly or partial assembly of such parts or accessories and are not chargeable at any of the foregoing reference numbers. | An amount equal to fifty per cent. of the value of the article. |
PART II.
Motor Car Chassis and Component Parts and Accessories of Such Chassis.
Ref. No. | Article Chargeable with Duty | Rate of Duty |
9 | On every motor car chassis, whether imported separately or together with the body intended to be attached to it or as part of a complete or substantially complete motor car. | An amount equal to thirty-three and one-third per cent. of the value of the article. |
10 | On all tyres which are imported separately and are, in the position of the Revenue Commissioners, suitable for use on motor cars, including, in the case of pneumatic tyres, inner tubes, as well as outer covers. | An amount equal to thirty-three and one-third per cent of the value of the article. |
11 | On all component parts of motor car chassis which, in the opinion of the Revenue Commissioners, are engine blocks, rear half-axles, crankshafts, or piston connecting rods, whether (in every case) assembled or unassembled. | An amount equal to thirty-three and one-third per cent. of the value of the article. |
12 | On all parts of motor car chassis which, in the opinion of the Revenue Commissioners, are engine assembles, transmission assemblies, or propelling gear assemblies. | An amount equal to ten per cent. of the value of the article. |
13 | On all component parts of motor car chassis which, in the opinion of the Revenue Commissioners, are radiators, lamps, or starting motors. | An amount equal to ten per cent. of the value of the article. |
14 | On every article which, in the opinion of the Revenue Commissioners, is a motor car chassis frame assembled otherwise than by welding, soldering, or other like process. | An amount equal to ten per cent. of the value of the article. |
15 | On all component parts and accessories (other than battery plates) of motor car chassis which are, in the opinion of the Revenue Commissioners, assembled otherwise than by welding, soldering, or other like process and are not chargeable at any of the foregoing reference numbers in this part of this schedule. | An amount equal to thirty-three and one-third per cent. of the value of the article. |
PART III.
Compounded Duties.
Note.—The duties mentioned in this Part of this Schedule are payable at the election of the importer and when paid are to be taken in lieu and satisfaction of all duties of customs (including duties mentioned in Part I or Part II of this Schedule) for the time being chargeable by any means on the articles collectively or on any of them individually, except any duty (other than a duty mentioned in Part I or Part II of this Schedule chargeable on sparking plugs.
Ref. No. | Article Chargeable with Duty | Rate of Duty |
16 | On a number of articles (not including a body shell painted, upholstered, or fitted with glass) imported at the one time which are shown, to the satisfaction of the Revenue Commissioners, to consist collectively of a complete or substantially complete aggregate of parts for a motor car body and to be imported for assembly in Saorst[html]t Eireann. | An amount equal to twenty per cent. of the total value of all the articles making up the aggregate, together with the sum of (where the said aggregate includes a body shell wholly or substantially assembled but not painted, upholstered, or fitted with glass) two pounds ten shillings. |
17 | On a number of articles imported at the one time which are shown, to the satisfaction of the Revenue Commissioners, to consist collectively of a complete or substantially complete aggregate of parts for a motor car chassis and to be imported for assembly in Saorst[html]t Eireann. | An amount equal to twelve and one-half per cent. of the total value of all the articles making up the aggregate. |
FIFTH SCHEDULE.
Steam Car Duty.
1 | On every steam car body, whether imported separately or together with the chassis to which it is intended to be attached or as part of a complete or substantially complete steam car. | Whichever of the following sums is, in each particular case, the greater, that is to say, a sum equal to fifty per cent. of the value of the article or the sum of forty pounds. |
2 | On all component parts and accessories of steam car bodies which at importation are, in the opinion of the Revenue Commissioners, assembled. | An amount equal to fifty per cent. of the value of the article. |
3 | On all component parts and accessories of steam car bodies which are made of iron or of steel or of a combination of iron and steel and, in the opinion of the Revenue Commissioners, are at importation unassembled and are suitable only for incorporation in a steam car body designed, constructed, and intended for the carriage of goods. | An amount equal to fifty per cent. of the value of the article. |
4 | On every steam car chassis, whether imported separately or together with the body intended to be attached to it as or as part of a complete or substantially complete steam car. | An amount equal to ten per cent. of the value of the article. |
5 | On all component parts and accessories of steam car chassis which at importation are, in the opinion of the Revenue Commissioners, assembled otherwise than by welding, soldering, or other like process. | An amount equal to ten per cent. of the value of the article. |
SIXTH SCHEDULE.
PART I.
Rates of Excise Duty on Home-grown Tobacco.
Unmanufactured, viz.:— | s. | d. | |
Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof | the lb. | 8 | 6 |
Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof | ” | 9 | 5 |
Manufactured, viz.:— | |||
Cavendish or negrohead manufactured in bond | ” | 11 | 0 ¼ |
PART II.
Unmanufactured, viz.:— | s. | d. | |
Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof | the lb. | 7 | 4 |
Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof the lb. | ” | 8 | 3½ |
Manufactured, viz.:— | s. | d. | |
Cavendish or negrohead manufactured in bond | the lb. | 9 | 6 |
SEVENTH SCHEDULE.
Repeals and Amendments of Certain Finance Acts.
Ref. No. | Act affected. | Nature of Repeal or Amendment. |
1 | Finance (No. 2) Act, 1927 (No. 38 of 1927). | The duty imposed by section 2 of the Act mentioned in the second column at this reference number shall be charged, levied, and paid at whichever of the following rates produces in each particular case the greater amount of duty, that is to say, the rate of twopence per article or the rate mentioned in the said seciton 2. Section 25 of the Finance Act, 1924 (No. 27 of 1924), shall not apply to the said duty imposed by the said section 2, and accordingly the minimum charge imposed by the said section 25 shall not be chargeable in respect of the said duty. |
2 | Finance Act, 1931 (No. 31 of 1931). | Sub-section (2) of section 7 of the Act mentioned in the second column at this reference number is hereby repealed. |
3 | Finance (Customs Duties) (No. 4) Act, 1931 (No. 43 of 1931). | Sub-sections (2) and (3) of Section 1 of the Act mentioned in the second column at this reference number are hereby repealed, and in lieu thereof the following provision shall have effect, 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 duty imposed by the said Section 1 of the said Act mentioned in the second column at this reference number or to take delivery from a bonded warehouse without payment of the said duty of 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 | Finance (Customs Duties) (No. 2) Act, 1932 (No. 11 of 1932). | Section 12 of the Act mentioned in the second column at this reference number is hereby amended as follows, that is to say:— (a) in sub-section (1), by the deletion of the words “and not liable to duty as fruit,” where they occur in that sub-section; and (b) in sub-section (3), by the deletion of all words from the words “and fruit in syrup” to the end of the sub-section. |
5 | Finance Act, 1932 (No. 20 of 1932). | Where the Revenue Commissioners are satisfied that any component parts of pianos are being imported for use in the manufacture or assembly (to an extent for the time being approved of by the Minister for Industry and Commerce), of pianos in Saorst[html]t Eireann, they may, subject to compliance with such conditions as they may think fit to impose, charge and levy, in respect of such component parts, the duty imposed by section 16 of the Act mentioned in the second column at this reference number at the rate of an amount equal to ten per cent. of the value of the article in lieu of the rate mentioned in the said section 16. Section 8 of the Finance Act, 1919, shall not apply to the said duty when charged, in pursuance of the foregoing provision, at the rate of an amount equal to ten per cent. of the value of the article. |
6 | Finance Act, 1932 (No. 20 of 1932). | Sub-section (7) of section 22 of the Act mentioned in the second column at this reference number (as amended at reference number 4 in the Second Schedule to the Finance (Customs and Excise Duties) Act, 1933 (No. 52 of 1933)), shall be further amended by adding at the end of the said sub-section the following words and paragraphs, that is to say:— “and (h) glue, and (i) size.” |
7 | Finance Act, 1932 (No. 20 of 1932). | Section 36 of the Act mentioned in the second, column at this reference number is hereby repealed. |
8 | Finance Act, 1932 (No. 20 of 1932). | The First Schedule to the Act mentioned in the second column at this reference number is hereby amended as follows, that is to say:— |
(a) at reference number 16 (as amended at reference number 10 in the Third Schedule to the Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932), and at reference number 5 in the Second Schedule to the Finance (Customs and Excise Duties) Act, 1933 (No. 52 of 1933)), by deleting the word “stationery” where it first occurs in the second column, and by inserting in the said second column the word “articles” in lieu of the word so deleted, and (b) at the said reference number 16 (as amended as aforesaid), by adding in the second column the following paragraph:— “(g) postcards, visiting cards, business cards, greeting cards, invitation cards, complimentary cards and menu cards.” (c) at the said reference number 16 (as amended as aforesaid), by adding the following provision:— “Section 8 of the Finance Act, 1919, shall not apply to the duty mentioned at this reference number when and in so far as it is chargeable on articles mentioned in paragraph (b) in the second column.” | ||
9 | Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932). | The First Schedule to the Act mentioned in the second column at this reference number shall be amended at reference number 14 by adding in the second column of that Schedule the following paragraph, that is to say:— |
“(d) couplings, joints, and other similar fittings which, in the opinion of the Revenue Commissioners, are designed, constructed, and intended for use in connection with tubes or pipes and bear any external screw threading and are of an external diameter, at any such screw threading, not exceeding one and one-half inches.” | ||
10 | Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932). | The First Schedule to the Act mentioned in the second column at this reference number shall be amended as follows, that is to say:— (a) at reference number 16, by deleting the words “one shilling” where they occur in paragraph (d), sub-paragraph (12), in the second column, and by inserting in the said sub-paragraph the word “ninepence” in lieu of the words so deleted; and (b) at the said reference number 16 (as amended at reference number 5 in the Seventh Schedule to the Finance Act, 1933 (No. 15 of 1933)), by deleting sub-paragraphs (34) and (41) of paragraph (d) in the second column; and (c) at the said reference number 16 (as amended as aforesaid) by adding, at the end of paragraph (d), in the second column, the following sub-paragraphs:— “(47) handles and sections of handles for chimney or sewer scrapers or cleaners and component parts (made wholly or mainly of wood) of such handles or such sections; (48) bungs, plugs, spiles, and shives for casks or barrels.” |
11 | Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932). | The Second Schedule to the Act mentioned in the second column at this reference number shall be amended as follows, that is to say:— (a) at reference number 7, by inserting in the third column the following letters and figures, that is to say:— (i) opposite paragraph (b) in the second column, the letters and figures “per cwt., 60s.” (ii) opposite paragraph (c) in the second column and opposite paragraph (d) in the same column, and opposite paragraph (e) in the same column, the letters and figures “per lb., 3s.” and (b) at the said reference number 7, by inserting in the fourth column opposite paragraph (b) in the second column the figures and letter “45s.”, and (c) at the said reference number 7, by inserting in the fifth column the following provision, that is to say:— “Section 8 of the Finance Act, 1919, shall not apply to the duties mentioned in paragraphs (c), (d), and (e) respectively, in the second column at this reference number.” |
12 | Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932). | The Second Schedule to the Act mentioned in the second column at this reference number shall be amended as follows, that is to say:— (a) at reference number 10, by deleting the figure and letter “6d.” where they secondly occur in the third column and substituting therefor the letters and figures “per cwt., 84s.”, and (b) at the said reference number 10, by deleting the figure and letter “4d.” where they secondly occur in the fourth column, and (c) at the said reference number 10, by inserting in the fifth column the following provision, that is to say:— “Section 8 of the Finance Act, 1919, shall not apply to the duty mentioned at paragraph (c) in the second column at this reference number.” |
13 | Finance Act, 1933 (No. 15 of 1933). | Part I of the First Schedule to the Act mentioned in the second column at this reference number shall be amended as follows, that is to say:— (a) at reference number 12, by deleting paragraph (d) in the second column, and (b) at reference number 17, by adding, in the second column, the following paragraph:— “(e) gate posts and gate columns.” |
14 | Finance Act, 1933 (No. 15 of 1933). | The Third Schedule to the Act mentioned in the second column at this reference number shall be amended as follows, that is to say:— (a) at reference number 4, by inserting in the second column, after the word “imported,” the words “at any period of the year preserved in water or imported raw,” and (b) at reference number 5, by inserting in the second column, after the word “imported,” the words “at any period of the year preserved in water or imported raw,” and by deleting the figures and letters “24th” and substituting therefor the figures and letters “15th,” and (c) at reference number 6, by inserting in the second column, after the word “imported,” the words “at any period of the year preserved in water or imported raw.” |
EIGHTH SCHEDULE.
Enactments the Duties Under which are Terminated.
Ref. No. | Enactments Imposing Duty. | Particulars of Duty Terminated. |
1 | Finance Act, 1932 (No. 20 of 1932), section 11. | The duty mentioned at reference number 3 in the First Schedule to the Act mentioned in the second column at this reference number. |
2 | Finance Act, 1932 (No. 20 of 1932), section 11. | The duty mentioned at reference number 5 in the First Schedule to the Act mentioned in the second column at this reference number, as amended at reference number 5 in the Sixth Schedule to the Finance Act, 1933 (No. 15 of 1933). |
3 | Finance Act, 1932 (No. 20 of 1932), section 11. | The duty mentioned at reference number 7 in the First Schedule to the Act mentioned in the second column at this reference number, as amended at reference number 6 in the Third Schedule to the Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932), and at reference number 6 in the Sixth Schedule to the Finance Act, 1933 (No. 15 of 1933). |
4 | Finance Act, 1932 (No. 20 of 1932), section 11. | The duty mentioned at reference number 14 in the First Schedule to the Act mentioned in the second column at this reference number, as amended at reference numbers 7 and 8 in the Third Schedule to the Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932). |
5 | Finance Act, 1932 (No. 20 of 1932), section 11. | The duty mentioned at reference number 17 in the First Schedule to the Act mentioned in the second column at this reference number, as amended at reference number 5 in the Second Schedule to the Finance (Customs and Excise Duties) Act, 1933 (No. 52 of 1933). |
6 | Finance Act, 1932 (No. 20 of 1932), section 11. | The duty mentioned at reference number 19 in the First Schedule to the Act mentioned in the second column at this reference number. |
7 | Finance Act, 1932 (No. 20 of 1932), section 11. | The duty mentioned at reference number 20 in the First Schedule to the Act mentioned in the second column at this reference number, as amended at reference number 9 in the Sixth Schedule to the Finance Act, 1933 (No. 15 of 1933), and at reference number 5 in the Second Schedule to the Finance (Customs and Excise Duties) Act, 1933 (No. 52 of 1933). |
8 | Finance Act, 1932 (No. 20 of 1932), section 11. | The duty mentioned at reference number 24 in the First Schedule to the Act mentioned in the second column at this reference number. |
9 | Finance Act, 1932 (No. 20 of 1932), section 11. | The duty mentioned at reference number 25 in the First Schedule to the Act mentioned in the second column at this reference number, as amended at reference number 12 in the Third Schedule to the Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932). |
10 | Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932), section 1. | The duty mentioned at reference number 8 in Part I of the First Schedule to the Act mentioned in the second column at this reference number. |
11 | Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932), section 1. | The duty mentioned at reference number 12 in Part I of the First Schedule to the Act mentioned in the second column at this reference number, as amended at reference number 6 in the Second Schedule to the Finance (Customs and Excise Duties) Act, 1933 (No. 52 of 1933). |
12 | Finance Act, 1933 (No. 15 of 1933), section 4. | The duty mentioned at reference number 7 in Part I of the First Schedule to the Act mentioned in the second column at this reference number. |