[EN]

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Uimhir 38 de 1927.

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[EN]

ACHT AIRGID (UIMH. 2), 1927.

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ACHT CHUN DIÚITÉTHE ÁIRITHE DE CHUSTUIM D'ÉILEAMH AGUS DO GHEARRA AGUS CHUN TUILLE FORÁLACHA I dTAOBH AIRGID DO DHÉANAMH. [5adh Mí na Nodlag, 1927.] ACHTUIGHEADH OIREACHTAS SHAORSTáIT ÉIREANN MAR LEANAS:— [EN]

Diúité ar mhargairín.

1.—(1) Eileofar, gearrfar, agus íocfar diúité custum do réir ráta trí pingne ar an bpunt ar an margairín go léir a hiomportálfar isteach i Saorstát Éireann an 22adh lá de Dheire Fomhair, 1927, no dá éis sin.

[EN]

(2) San alt so cialluíonn an focal “margairín” aon bhia, pe'ca measctha le him do no nách ea, atá cosúil le him agus nách im bainne-mheasctha.

[EN]

Diúité ar phaidríní.

2.—(1) Déanfar diúité custum is có-mhéid le triocha a trí is trian per cent. de luach na hearra d'éileamh, do ghearra, agus d'íoc ar gach paidrín, agus ar gach earra is dó leis na Coimisinéirí Ioncuim a bheith ina páirt shubstainteach de phaidrín, a hiomportálfar isteach i Saorstát Éireann an 22adh lá de Dheire Fomhair, 1927, no dá éis sin.

[EN]

(2) Tuigfar chun crícheanna an ailt seo gurb é is luach d'aon earra ná an praghas do thabharfadh iomportálaí ar an earra dá ndintí an earra do sheachada fé bhanna in áit a hiomportála agus an luach fartha agus an t-árachas uirthi íoctha, agus is ar an luach san, mar a shocróidh na Coimisinéirí Ioncuim é, a híocfar diúité.

[EN]

Cúram agus bainistí diúitéthe.

3.—Cuirtar fé chúram agus fé bhainistí na gCoimisinéirí Ioncuim leis seo na diúitéthe a forchuirtar leis an Acht so.

[EN]

Gearr-theideal, léiriú, agus tosach feidhme.

4.—(1) Féadfar an tAcht Airgid (Uimh. 2), 1927, do ghairm den Acht so.

[EN]

(2) Léireofar an tAcht so mar éinní amháin leis na hAchtanna Custum.

[EN]

(3) Tuigfar an tAcht so do theacht i bhfeidhm an 22adh lá de Dheire Fomhair, 1927, agus beidh sé fé mar a bheadh éifeacht aige an lá san agus ón lá san amach.

[GA]

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Number 38 of 1927.

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[GA]

FINANCE (No. 2) ACT, 1927.

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ARRANGEMENT OF SECTIONS

Section
1.	Duty on margarine.
2.	Duty on rosaries.
3.	Care and management of duties.
4.	Short title, construction, and commencement.

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Number 38 of 1927.

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FINANCE (No. 2) ACT, 1927.

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AN ACT TO CHARGE AND IMPOSE CERTAIN DUTIES OF CUSTOMS AND TO MAKE FURTHER PROVISIONS IN CONNECTION WITH FINANCE. [5th December, 1927.] BE IT ENACTED BY THE OIREACHTAS OF SAORSTÁT EIREANN AS FOLLOWS:— [GA]

Duty on margarine.

1.—(1) A customs duty at the rate of three pence on the pound shall be charged, levied, and paid on all margarine imported into Saorstát Éireann on or after the 22nd day of October, 1927.

[GA]

(2) In this section the word “margarine” means any article of food, whether mixed with butter or not, which resembles butter and is not milk-blended butter.

[GA]

Duty on rosaries.

2.—(1) A customs duty of an amount equal to thirty-three and one-third per cent. of the value of the article shall be charged, levied, and paid on every rosary and every article which in the opinion of the Revenue Commissioners is a substantial part of a rosary imported into Saorstát Éireann on or after the 22nd day of October, 1927.

[GA]

(2) The value of any article for the purposes of this section shall be taken to be the price which an importer would give for the article if the article were delivered, freight and insurance paid, in bond, at the place of importation, and duty shall be paid on that value as fixed by the Revenue Commissioners.

[GA]

Care and management of duties.

3.—The duties imposed by this Act are hereby placed under the care and management of the Revenue Commissioners.

[GA]

Short title, construction, and commencement.

4.—(1) This Act may be cited as the Finance (No. 2) Act, 1927.

[GA]

(2) This Act shall be construed together with the Customs Acts.

[GA]

(3) This Act shall be deemed to have come into force on and shall take effect as on and from the 22nd day of October, 1927.