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Uimhir 28 de 1935.
ACHT AIRGID, 1935.
CUID I.
Cain Ioncuim.
Cáin ioncuim agus for-cháin in aghaidh na bliana 1935-36.
1.—(1) In aghaidh na bliana dar tosach an 6adh lá d'Abrán, 1935, éileofar cáin ioncuim do réir ceithre scillinge agus reul fén bpúnt.
(2) In aghaidh na bliana dar tosach an 6adh lá d'Abrán, 1935, éileofar for-cháin ar ioncum aon phearsan 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, 1934, a héileofar amhlaidh í.
(3) Na forálacha reachtúla agus eile bhí i bhfeidhm ar feadh na bliana dar thosach an 6adh lá d'Abrán, 1934, 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, 1935.
Cáin ioncuim ar thithe nuathógtha.
2.—Chun a dhéanamh amach, i gcás tighe no foirginte bheidh á rátú den chéad uair, cadé an luach bliantúil gur ina thaobh a bheidh cáin inéilithe, do réir ailt 187 den Income Tax Act, 1918, fé Sceideal A den Acht san, tuigfear na suirbhéireachtaí agus na luachála uile agus fé seach gur ina dtaobh a déanfar an tigh no an fhoirgint sin do rátú amhlaidh do bheith i bhfeidhm i gcóir na bliana cáinmheasa gur ar a feadh a raghfar i seilbh an tighe no na foirginte sin den chéad uair, ach beidh san fé réir aon fhaoisimh is gá in aghaidh na coda san (más ann di) den bhliain sin ná rabhthas i seilbh an tighe no na foirginte sin.
Méadú ar luachála chun crícheanna Sceidil A.
3.—(1) Isé luach bliantúil gur ina thaobh a bheidh cáin fé Sceideal A den Income Tax Act, 1918, le héileamh ar gach tionóntachán agus ar gach ionoighreacht ionrátuithe (seachas tailte agus seachas tithe feirme agus foirgintí feirme bheidh ar seilbh i dteanta tailte chun feirmeoireachta do dhéanamh ar na tailte sin) ná cúig cheathrú dá luach bliantúil mar a déanfar san amach sa tslí ceangaltar le fo-alt (1) d'alt 187 den Acht san in ionad fíormhéide an luacha bhliantúla san, agus beidh éifeacht ag an alt san 187 maidir le cáin d'éileamh fén Sceideal san A ar gach tionóntachán agus gach ionoighreacht ionrátuithe den tsórt san roimhráite fé is dá leasuítí fo-alt (1) den alt san dá réir sin.
(2) Más rud é, nuair a bheidh méid na mbrabús no na sochar á dhéanamh amach chun críche cáinmheasa in aghaidh na bliana dar tosach an 6adh lá d'Abrán, 1935, no na bliana dar tosach an 6adh lá d'Abrán, 1936, go lomhálfar lascaine alos luacha bhliantúla aon áitreibh i gcóir tréimhse ar bith, déanfar an lascaine sin amach fé is dá mbeadh an leasú ar fho-alt (1) d'alt 187 den Income Tax Act, 1918, a luaidhtear sa bhfo-alt dheiridh sin roimhe seo den alt so, i bhfeidhm ar feadh na tréimhse sin.
(3) Leasófar alt 2 den Acht Airgid, 1934 (Uimh. 31 de 1934), tré sna focail “sé púint agus cúig scillinge” do chur in ionad na bhfocal “cúig púint” i bhfo-alt (2) den alt san, agus léireofar an t-alt san agus beidh éifeacht aige dá réir sin.
(4) Beidh éifeacht ag alt 15 den Acht Airgid, 1925 (Uimh. 28 de 1925), agus ag an leathnú deintear air sin le fo-alt (8) d'alt 12 den Acht Rialtais Áitiúla, 1927 (Uimh. 3 de 1927), gus an leasú agus fé réir an leasuithe ar alt 187 den Income Tax Act, 1918, a luaidhtear sa chéad fho-alt den alt so, agus dá réir sin déanfar an tagairt atá san alt san 15 do lán-mhéid na luachála bheidh i bhfeidhm de thurus na huaire fé sna hAchtanna Luachála do léiriú agus beidh éifeacht aici mar thagairt do chúig cheathrú den luacháil sin.
(5) Más dóich le cigire cánach no le pé oifigeach eile cheapfaidh na Coimisinéirí Ioncuim chuige sin an luach bliantúil gur ina thaobh a deintear cáin do cháinmheas ar aon tionóntachán no ionoighreacht ionrátuithe do réir fo-ailt (1) den alt so do bheith níos mó ná an cíos bliantúil is fiú an tionóntachán no an ionoighreacht ionrátuithe sin ar n-a chur chun duine o bhliain go bliain, ansan, in ainneoin gan aon athchomharc do dhéanamh fé alt 5 den Acht Airgid, 1929 (Uimh. 32 de 1929), i gcoinnibh an cháinmheasa san agus in ainneoin éinní atá i bhfo-alt (6) den alt san 5, féadfaidh, aon tráth roimh dheireadh na bliana cáinmheasa, faoiseamh do dheonadh tríd an gcáinmheas san do laigheadú agus an cháin d'éileamh ar an méid ar a n-éileofaí í dar leis dá ndeintí í do cháinmheas i dtaobh an chíosa bhliantúla san in ionad an luacha bhliantúla san, agus an cáinmheas san agus é laigheaduithe amhlaidh beidh sé, chun gach críche, ina cháinmheas dheiridh gan aon dul thairis.
(6) Má bhíonn sa luach bhliantúil gur ina thaobh a bheidh cáin le héileamh ar aon tionóntachán no ionoighreacht ionrátuithe do réir fo-ailt (1) den alt so codán de phúnt nách cúig scillinge no iolrú ar chúig scillinge (nuair a déanfar amach an luach bliantúil sin do réir an fho-ailt sin) féadfar—
(a) más mó ná deich scillinge an codán san de phúnt, é do laigheadú, chun an luacha bhliantúla san do dhéanamh amach amhlaidh, go dtí an chéad iolrú eile is ísle ar chúig scillinge, no
(b) más mó ná cúig scillinge ach gur lugha ná deich scillinge an codán san de phúnt, é do laigheadú, chun na críche roimhráite, go dtí cúig scillinge, no
(c) más lugha ná cúig scillinge an codán san de phúnt, gan áird do thabhairt air chun na críche roimhráite.
(7) I gcás cánach d'éileamh, do réir fo-ailt (1) den alt so, in aghaidh aon bhliana cáinmheasa ar aon tionóntachán no ionoighreacht ionrátuithe i dtaobh luacha bhliantúla ar an tionóntachán no an ionoighreacht san ar n-a dhéanamh amach do réir an fho-ailt sin, agus na luachála ar an tionóntachán no an ionoighreacht san do bhí i bhfeidhm an bhliain cháinmheasa san chun crícheanna an ráta dhealbhais do laigheadú ina dhiaidh sin, agus an laigheaduithe sin do theacht i ngníomh chun crícheanna ráta dhealbhais trí bliana ar a mhéid tar éis deireadh na bliana cáinmheasa san, féadfaidh na Coimisinéirí Ioncuim, más dóich leo gur cheart faoiseamh alos na cánach san do héilíodh amhlaidh in aghaidh na bliana cáinmheasa san do dheonadh i dtaobh luacha bhliantúla ar n-a dhéanamh amach do réir cúig cheathrú den luacháil sin agus í laigheaduithe amhlaidh, an faoiseamh san do dheonadh i bhfuirm aisíoca no ar shlí eile.
(8) Ní bhainfidh an t-alt so le Contae-Bhuirg Phortláirge ná ní bheidh éifeacht aice inti, agus dá réir sin déanfar cáin fé Sceideal A den Income Tax Act, 1918, do cháinmheas agus d'éileamh ar thionóntacháin agus ar ionoighreachtaí ionrátuithe atá i gContae-Bhuirg Phortláirge fé is dá mba ná hachtófaí an t-alt so.
Cáin ioncuim ar choiréil áirithe.
4.—Léireofar alt 8 den Acht Airgid, 1929 (Uimh. 32 de 1929), agus Cuid I den Chéad Sceideal a ghabhann leis an Acht san agus beidh éifeacht acu fé is dá mbeadh feidhm le linn an Achta san do rith ag na rialacha d'Uimh. III de Sceideal A den Income Tax Act, 1918, maidir le coiréil no puill ghainimhe, ghairbhéil, no chré, agus dá bhrí sin tuigfear go bhfoluíonn na tailte, na tionóntacháin, na hionoighreachtaí no na hoighreachtaí luaidhtear sa chéad cholún den Chuid sin I den Sceideal san coiréil no puill den tsórt san roimhráite agus beidh cáin ioncuim mar gheall ortha inéilithe dá réir sin.
Leasuithe ar an Income Tax Act, 1918, maidir le saoránaigh de Shaorstát Éireann.
5.—(1) Déanfar mír 1 de Sceideal D den Income Tax Act, 1918 (mar a leasuítear no a hoiriúnuítear san le haon achtachán no fé) do leasú tré sna focail “citizen of Saorstát Éireann” do chur in ionad na bhfocal “British subject” i gclás (iii) d'fho-mhír (a) den mhír sin 1, agus léireofar an mhír sin agus beidh éifeacht aici dá réir sin.
(2) Déanfar Riail 3 (mar a leasuítear no a hoiriúnuítear san le haon achtachán no fé) de sna Rialacha Generálta bhaineann le Sceidil A, B, C, D, agus E den Income Tax Act, 1918, do leasú tré sna focail “Every person” do chur in ionad na bhfocal “Every citizen of Saorstát Éireann and every British subject” atá anois sa Riail sin 3 no do cuireadh isteach inti le leasú roimhe seo, agus léireofar an Riail sin agus beidh éifeacht aici dá réir sin.
(3) Déanfar Riail 5 (mar a leasuítear no a hoiriúnuítear san le haon achtachán no fé) de sna Rialacha Generálta bhaineann le Sceidil A, B, C, D, agus E den Income Tax Act, 1918, do leasú tré sna focail “citizen of Saorstát Éireann” do chur in ionad na bhfocal “British subject,” agus léireofar an Riail sin agus beidh éifeacht aici dá réir sin.
Brabús foirginteoirí do cháinmheas.
6.—(1) Na tagairtí atá i bhfo-mhír (ii) de mhír (a) de Chlás 1 de Sceideal D den Income Tax Act, 1918, do bhrabús no sochar bhliantúil eiríonn no thagann as aon trádáil folóid brabús no sochar eireoidh no thiocfaidh chun duine ar bith as aon obair fhoirgníochta bheidh ar siúl aige no as díol no as aistriú (ar shlí seachas i gcóir téarma nách sia ná deich mbliana gan fíneáil) aon tailte no ionoighreachtaí thógfa sé le hintinn iad do dhíol no iad d'aistriú amhlaidh no d'fhonn iad d'fhorbairt tré fhoirgintí do thógáil no tré fhoirgintí d'ath-thógáil no tré aon obair fhoirgníochta eile.
(2) Cuirfear an Riail seo leanas leis na Rialacha bhaineann le Cásanna I agus II de Sceideal D den Income Tax Act, 1918, sé sin le rá:—
“18. In the computation of profits assessable under this Schedule and arising from the demise of any lands or hereditaments there shall be included in such profits—
(a) any fine, premium, or other money, by whatever name called, included in the consideration for such demise, and
(b) the capitalised value of the rent reserved on such demise.”
Alt 7 den Acht Airgid, 1932, do leasú.
7.—(1) Ní bhainfidh alt 7 den Acht Airgid, 1932 (Uimh. 20 de 1932), le haon stoc, scair, no urrús do bhéarfar amach tar éis an Achta so do rith, mara ndeimhnighidh an deimhniú ón Aire Airgid fé fho-alt (2) den alt san go bhfuil an stoc, an scair, no an t-urrús san do réir an choinníll seo leanas (i dteanta bheith do réir na gcoinníollacha atá leagtha amach sa bhfo-alt san (2), sé sin le rá:—
(e) gur stoc, scair, no urrús é atá á thabhairt amach no tugtha amach ag cuideachtain—
(i) go bhfuil níos nó ná a leath (in ainm-luach) de sna scaireanna atá tugtha amach aice ar únaeracht chun tairbhe ag duine atá, no ag beirt no níos mó go bhfuil gach duine fé leith acu, ina dhuine cháilithe no ina chuideachtain shealbhaigh cháilithe, agus
(ii) go bhfuil dhá dtrian (in ainm-luach) ar a laighead de gach saghas scaireanna do tugadh amach agus le n-a ngabhann ceartanna vótála (pe'ca láithreach é no le teacht ar chúrsaí áirithe do thárlachtaint amach anso) ar únaeracht chun tairbhe ag duine atá, no ag beirt daoine no níos mó go bhfuil gach duine fé leith acu, ina dhuine cháilithe no ina chuideachtain shealbhaigh cháilithe, agus
(iii) go bhfuil mór-áireamh de sna stiúrthóirí (seachas stiúrthóir bainistíochta chaitheann a chuid aimsire go léir ar a dhualgaisí mar stiúrthóir den tsórt san) ina ndaoine cáilithe.
(2) Gan dochar d'fhorálacha fo-ailt (4) den alt san 7 den Acht Airgid, 1932, scuirfidh aon stoc, scair, no urrús (do bhéarfar amach tar éis an Achta so do rith) le n-a mbaineann an t-alt san de bheith ina stoc, ina scair no ina urrús (pe'ca aca é) le n-a mbaineann an t-alt san 7 má dheimhníonn agus nuair a dheimhneoidh an tAire Airgid maidir leis an stoc, an scair, no an urrús san gur deimhin leis, tar éis do dul i gcomhairle leis an Aire Tionnscail agus Tráchtála, go bhfuil an chuideachta do thug amach an stoc, an scair, no an t-urrús san tar éis scur de bheith do réir an choinníll atá leagtha amach sa chéad fho-alt san den alt so.
(3) San alt so—
cialluíonn an abairt “duine cáilithe” duine is saoránach de Shaorstát Éireann, agus
cialluíonn an abairt “cuideachta shealbhach cháilithe” cuideachtá—
(i) go bhfuil níos mó ná a leath (in ainm-luach) de sna scaireanna atá tugtha amach aice ar únaeracht chun tairbhe ag duine no daoine cáilithe, agus
(ii) go bhfuil dhá dtrian (in ainm-luach) ar a laighead de gach saghas scaireanna do tugadh amach agus le n-a ngabhann ceartanna vótála (pe'ca láithreach é no le teacht ar chúrsaí áirithe do thárlachtaint amach anso) ar únaeracht chun tairbhe ag duine no daoine cáilithe.
Daoine chomhnuíonn lasmuich de Shaorstát Éireann.
8.—(1) Ach amháin mar a foráltar a mhalairt leis an alt so, beidh éifeacht ag na forálacha so leanas i gcás pearsan ná comhnuíonn i Saorstát Éireann, sé sin le rá:—
(a) ní bheidh an phearsa san i dteideal aon liúntais alos ioncuim tuillte fé alt 16 den Finance Act, 1920, mar a leasuítear san le fo-alt (1) d'alt 3 den Acht Airgid, 1932 (Uimh. 20 de 1932);
(b) ní bheidh an phearsa san i dteideal aon laigheaduithe o ioncuim ioncháinmheasta díobh san go ndeintear socrú ina gcóir le hailt 18 go 22 den Finance Act, 1920, mar a leasuítear san le fo-ailt (2) agus (3) den alt san 3 den Acht Airgid, 1932;
(c) ní bheidh an phearsa san i dteideal tairbhe na forála atá in alt 23 den Finance Act, 1920, mar a leasuítear san le fo-alt (4) den alt san 3 den Acht Airgid, 1932, le n-a bhforáltar an chéad chéad púnt d'ioncum ioncháinithe do bheith ionchurtha fé cháin do réir leath an ráta chaighdeánaigh cánach i gcásanna áirithe;
(d) ní bheidh an duine sin i dteideal aon fhaoisimh fé alt 32 den Income Tax Act, 1918.
(2) Má chuireann pearsa ná comhnuíonn i Saorstát Éireann ina luighe ar na Coimisnéirí Ioncuim—
(a) gur saoránach de Shaorstát Éireann é, no
(b) go gcomhnuíonn sé lasmuich de Shaorstát Éireann ar mhaithe le n-a shláinte no mar gheall ar a shláinte no ar mhaithe le sláinte no mar gheall ar shláinte dhuine dá líntighe chomhnuíonn ina theanta no mar gheall ar laige éigin chuirp no galar éigin atá air féin no ar aon duine den tsórt san dá líntighe, agus, roimh é bheith ina chomhnaí amhlaidh lasmuich de Shaorstát Éireann, gur chomhnuigh sé i Saorstát Éireann, no
(c) gur saoránach, géilliúnach, no náisiúnach é de thír go dtugtar de thurus na huaire dá saoránaigh, dá géilliúnaigh, no dá náisiúnaigh, le hOrdú ar n-a dhéanamh fé alt 10 d'Acht na nEachtrannach, 1935 (Uimh. 14 de 1935), saoirse o aon fhoráil no forálacha den Acht san no d'ordú eachtrannach ar n-a dhéanamh fé, no
(d) gur duine é le n-a mbaineann ceann de sna míreanna (a) go (e) den phrovísó ghabhann le halt 24 den Finance Act, 1920, in aghaidh a bliana dar críoch an 5adh lá d'Abrán, 1935, no in aghaidh aon bhliana cáinmheasa roimhe sin,
ní bhainfidh an fo-alt san roimhe sin den alt so leis an bpearsain sin, ach ní déanfar aon liúntas, laigheadú, no sochar eile den tsórt a luaidhtear sa mhír sin do thabhairt, i gcás na pearsan san, i slí go laigheadódh sé méid na cánach ioncuim is iníoctha aige fé bhun na méide go mbeidh an coibhneas céanna idir í agus méid na cánach do bheadh iníoctha aige dá mbeadh an cháin inéilithe ar a ioncum iomlán o gach taobh (agus ioncum nách ionchurtha fé cháin ioncuim Shaorstáit Éireann d'áireamh) atá idir an chuid dá ioncum is ionchurtha fé cháin ioncuim Shaorstáit Éireann agus a ioncum iomlán o gach taobh.
(3) Féadfaidh duine ar bith ar a ngoillfidh breith do bhéarfaidh na Coimisinéirí Ioncuim fén alt so athchomharc i gcoinnibh na breithe sin do dhéanamh chun na gCoimisinéirí Speisialta.
(4) Beidh alt 24 den Finance Act, 1920, fé mar bheadh sé athghairmthe ón 5adh lá d'Abrán, 1935, amach.
Oifigigh áirithe do dheonadh liúntaisí, laigheaduithe agus faoiseamh.
9.—Athghairmtear leis seo alt 6 (alt a bhaineann le hoifigigh áirithe do dheonadh liúntaisí, laigheaduithe agus faoiseamh) den Acht Airgid, 1929 (Uimh. 32 de 1929), agus ina ionad san achtuítear leis seo—
(a) d'ainneoin éinní atá in alt 202 den Income Tax Act, 1918, no in aon achtachán eile de sna hAchtanna Cánach Ioncuim, go bhféadfaidh an cigire cánach no pé oifigeach eile cheapfaidh na Coimisinéirí Ioncuim chuige sin, aon liúntas, laigheadú, no faoiseamh, a húdaruítear leis na hAchtanna Cánach Ioncuim do dheonadh am ar bith maidir le haon cháinmheas (pe'ca rinneadh roimh thosach feidhme na Coda so den Acht so é no déanfar dá éis sin é) alos cánach is inéilithe in aghaidh aon bhliana cáinmheasa,
(b) pé uair a dhéanfaidh an cigire sin no an t-oifigeach eile sin aon liúntas, laigheadú no faoiseamh den tsórt san do dheonadh amhlaidh maidir le cáinmheas, go dtuigfear an cáinmheas san do bheith leasuithe dá réir sin.
CUID II.
Custuim agus Mal.
Na diúitéthe sa Chéad Sceideal d'fhorchur.
10.—(1) Eileofar, gearrfar, agus íocfar, ar gach earra dá luaidhtear sa dara colún den Chéad Sceideal a ghabhann leis an Acht so agus a hiomportálfar isteach i Saorstát Éireann an 16adh lá de Bhealtaine, 1935, 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 carra 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.
Na diúitéthe sa Dara Sceideal d'fhorchur.
11.—(1) Eileofar, gearrfar, agus íocfar, ar gach earra dá luaidhtear sa dara colún den Dara Sceideal a ghabhann leis an Acht so agus a hiomportálfar isteach i Saorstát Éireann an 16adh lá de Bhealtaine, 1935, no dá éis sin, diúité custum do réir an ráta luaidhtear sa tríú colún den Sceideal san os coinne luadh na hearra sa dara colún san.
(2) I gcás ina bhfuil percentáiste curtha síos sa tríú colún den Dara Sceideal a ghabhann leis an Acht so os coinne luadh aon earra sa dara colún den Sceideal san, léireofar san mar ní a chialluíonn ráta diúité is có-ionann leis an bpercentáiste sin de luach na hearra san.
(3) Déanfar alt 106 den Customs Consolidation Act, 1876, agus é á chur i mbaint le haon earra is ionchurtha fén diúité luaidhtear ag uimhir thagartha 15 sa Dara Sceideal a ghabhann leis an Acht so, do léiriú agus beidh éifeacht aige fé is dá ndeintí na focail “or shall be found to be of less value for home use than the amount of the drawback claimed” atá san alt san do leigint ar lár ann.
Na diúitéthe ar shiúicre d'atharú.
12.—(1) In ionad na ndiúitéthe custum, na n-ais-tarraicí custum agus an liúntais chustum atá anois ann (seachas diúitéthe forchuirtear le hordú reachtúil (a bheidh i bhfeidhm de thurus na huaire) ar n-a dhéanamh ag an Ard-Chomhairle agus ar n-a dhaingniú le hAcht den Oireachtas) alos siúicre, moláis, glúcóis agus sacairín, déanfar na diúitéthe custum a luaidhtear sa dara colún de Chuid I den Tríú Sceideal a ghabhann leis an Acht so d'éileamh, do ghearradh agus d'íoc alos an tsiúicre, an mholáis, an ghlúcóis agus an tsacairín go léir a hiomportálfar isteach i Saorstát Éireann an 16adh lá de Bhealtaine, 1935, no dá éis sin, agus déanfar na hais-tarraicí agus an liúntas atá leagtha amach i gCuid II den Sceideal san d'íoc agus do lomháil alos an tsiúicre, an mholáis, an ghlúcóis agus an tsacairín go léir a hiomportálfar amhlaidh.
(2) In ionad na ndiúitéthe máil, na n-ais-tarraicí máil agus an liúntais mháil atá anois ann alos siúicre, moláis, glúcóis agus sacairín, déanfar, an 16adh lá de Bhealtaine, 1935, agus dá éis sin, na diúitéthe máil a luaidhtear sa tríú colún agus sa cheathrú colún de Chuid I den Tríú Sceideal a ghabhann leis an Acht so d'éileamh, do ghearradh agus d'íoc alos an tsiúicre, an mholáis, an ghlúcóis agus an tsacairín go léir a déanfar i Saorstát Éireann agus na haistarraicí agus an liúntas atá leagtha amach i gCuid II den Sceideal san do lomháil agus d'íoc alos an tsiúicre, an mholáis, an ghlúcóis agus an tsacairín go léir a déanfar amhlaidh.
(3) Beidh feidhm ag alt 40 den Acht Airgid, 1932 (Uimh. 20 de 1932), maidir leis na diúitéthe custum a forchuirtear leis an alt so fé mar atá feidhm ag an alt san maidir leis na diúitéthe atá luaidhte ann.
(4) Beidh feidhm ag na forálacha atá i gCuid III den Chéad Sceideal a ghabhann leis an Acht Airgid, 1925 (Uimh. 28 de 1925), maidir leis na diúitéthe, na hais-tarraicí, agus na liúntaisí forchuirtear no lomháltar leis an alt so fé mar atá feidhm ag na forálacha san maidir leis na diúitéthe, na hais-tarraicí, agus na liúntaisí luaidhtear sa Chéad Sceideal san, ach san gus na hatharuithe agus fé réir na n-atharuithe seo leanas, sé sin le rá:—
(a) i gclás 5, cuirfear an 16adh lá de Bhealtaine, 1935, in ionad an 6adh lá de Bhealtaine, 1925;
(b) i gclás 7, déanfar an tagairt d'ailt 26 agus 27 den Acht Airgid, 1925, adubhradh, do léiriú mar thagairt don alt so.
(5) Beidh feidhm ag alt 25 den Acht Airgid, 1931 (Uimh. 31 de 1931), maidir leis na diúitéthe, na hais-tarraicí, agus na liúntaisí forchuirtear no lomháltar leis an alt so fé mar atá feidhm aige maidir leis na diúitéthe, na hais-tarraicí, agus na liúntaisí luaidhtear san alt san.
Na diúitéthe ar earraí do rinneadh as siúicre, etc., no ina mbeidh siúicre, etc., d'atharú.
13.—(1) In ionad na ndiúitéthe custum is inéilithe fé alt 8 den Acht Airgid, 1931 (Uimh. 31 de 1931), fé mar a leasuítear san no mar a deintear deifir do le hachtacháin ina dhiaidh sin, éileofar, gearrfar, agus íocfar ar na hearraí go léir (ach amháin iad san a luaidhtear anso ina dhiaidh seo) a hiomportálfar isteach i Saorstát Éireann an 16adh lá de Bhealtaine, 1935, no dá éis sin, agus a bheidh déanta de shiúicre no d'abhar eile chun milsithe no ina mbeidh siúicre no abhar den tsórt san, diúité custum do réir na rátaí seo leanas, sé sin le rá:—
(a) más do réir mheáchainte a horduítear sa liost oifigiúil iomportála an earra d'iontráil ar í d'iomportáil, do réir dhá phingin agus feoirling an púnt, agus
(b) más do réir tomhais a horduítear sa liost oifigiúil iomportála an earra d'iontráil ar í d'iomportáil, do réir scillinge agus aon phingin déag an galún.
(2) Ní déanfar an diúité forchuirtear leis an alt so d'éileamh ná do ghearradh ar aon earra acu so leanas, sé sin le rá:—
(a) beoir,
(b) lionn ubhall,
(c) ullmhóidí cócó,
(d) bainne có-dhlúite lán-uachtair,
(e) torthaí i sioróip agus iad i stáin no i gcannaí séaluithe,
(f) glúcós,
(g) luibh-bheoir,
(h) mil, agus mil shaordha d'áireamh,
(i) molás (agus siúicre iompála agus gach siúicre agus súgh siúicre eile nách féidir a thástáil go hiomlán leis an bpólariscóip),
(j) lionn pioraí,
(k) ullmhóidí chun snasuithe,
(l) annlainn no tarsainn ullamhuithe ina bhfliucháin no ina quasi-fhliucháin,
(m) sacairín (le n-a n-áirmhítear substaintí den nádúir chéanna no chun na húsáide céanna),
(n) galúnach agus púdar galúnaighe agus gach saghas abhair a húsáidtear in ionad galúnaighe,
(o) anairthí,
(p) biotáille,
(q) siúicre,
(r) earraí is ionchurtha fé dhiúité mar mhilseoga siúicre,
(s) uiscí búird,
(t) tobac,
(u) fíon.
(3) An diúité forchuirtear leis an alt so is diúité é i dteanta aon diúité is inéilithe de thurus na huaire fé ordú reachtúil ar n-a dhéanamh ag an Ard-Chomhairle agus ar n-a dhaingniú le hAcht den Oireachtas, agus fós is diúité é i dteanta aon diúité is inéilithe alos aon bhiotáille do húsáideadh i ndéanamh no in ullamhú na hearra, ach is diúité é in ionad aon diúité do bheadh inéilithe ar shlí eile ar aon táthchuid eile do húsáideadh i ndéanamh no in ullamhú na hearra.
(4) Beidh feidhm ag alt 40 den Acht Airgid, 1932 (Uimh. 20 de 1932), maidir leis an diúité forchuirtear leis an alt so fé mar atá feidhm ag an alt san maidir leis na diúitéthe atá luaidhte ann.
Diúitéthe ar thorthaí.
14.—(1) Eileofar, gearrfar, agus íocfar, ar gach toradh amh d'aon tsaghas de sna saghsanna uile agus fé seach a luaidhtear sa dara colún den Cheathrú Sceideal a ghabhann leis an Acht so agus a hiomportálfar isteach i Saorstát Éireann an 16adh lá de Bhealtaine, 1935, no dá éis sin, diúité custum do réir an ráta luaidhtear sa tríú colún den Sceideal san os coinne luadh an tsaghais sin toraidh sa dara colún den Sceideal san.
(2) Déanfar diúité custum do réir trí pingne an púnt d'éileamh, do ghearradh agus d'íoc ar na torthaí uile d'aon tsaghas dá luaidhtear sa dara colún den Cheathrú Sceideal a ghabhann leis an Acht so (ach tagairtí d'am na hiomportála do leigint ar lár) ar n-a leasú in uisce (gan siúicre ná abhar eile chun milsithe ann) agus a hiomportálfar isteach i Saorstát Éireann an 16adh lá de Bhealtaine, 1935, no dá éis sin.
(3) Is dhá phingin go leith an púnt an ráta tosaíochta chun crícheanna an Achta Diúitéthe Custum (Rátaí Tosaíochta), 1934 (Uimh. 19 de 1934), alos an diúité chustum a forchuirtear leis an bhfo-alt deiridh sin roimhe seo den alt so.
(4) Déanfar diúité custum do réir trí pingne an púnt d'éileamh, do ghearradh agus d'íoc ar an laoidhean no an súgh go léir a bheidh díorthuithe no ullamhuithe i bpáirt no go hiomlán o thorthaí d'aon tsaghas dá luaidhtear sa dara colún den Cheathrú Sceideal a ghabhann leis an Acht so (ach tagairtí d'am na hiomportála do leigint ar lár) agus a hiomportálfar isteach i Saorstát Éireann an 16adh lá de Bhealtaine, 1935, no dá éis sin.
(5) Déanfar diúité custum do réir cheithre pingne an púnt d'éileamh, do ghearradh agus d'íoc ar na hubhla go léir ar n-a leasú gan abhar chun milsithe (seachas ubhla ar n-a leasú in uisce gan abhar chun milsithe) agus a hiomportálfar isteach i Saorstát Éireann an 16adh lá de Bhealtaine, 1935, no dá éis sin.
(6) 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 fé dhiúité áirithe forchuirtear leis an alt so d'iomportáil gan an diúité sin do bheith íoctha ortha agus an iomportáil sin do dhéanamh gan teora maidir le n-a ham no le n-a méid no maidir le ceachtar acu no go dteora áirithe maidir le n-a ham no le n-a méid fé mar is dóich leis na Coimisinéirí Ioncuim is ceart.
Diúité ar thorthaí a hiomportálfar i sioróip.
15.—(1) Eileofar, gearrfar, agus íocfar ar gach earra acu so leanas a hiomportálfar isteach i Saorstát Éireann an 16adh lá de Bhealtaine, 1935, no dá éis sin, an diúité custum a luaidhtear anso ina dhiaidh seo alos na n-earraí sin, sé sin le rá:—
(a) ar aon torthaí acu so leanas a hiomportálfar i sioróip i stáin no i gcannaí séaluithe, sé sin le rá, sugha talmhan, spiúnáin, daimsíní, plumaí, sugha craobh, sméara dubha, cuiríní, agus glas-phlumaí—diúité custum do réir cheithre pingne go gceithre chúigiú an púnt;
(b) ar gach toradh eile a hiomportálfar i sioróip i stáin no i gcannaí séaluithe—diúité custum do réir dhá phingin go dhá chúigiú an púnt.
(2) Isiad na rátaí diúité seo leanas a bheidh fé seach mar rátaí tosaíochta chun crícheanna an Achta Diúitéthe Custum (Rátaí Tosaíochta) 1934 (Uimh. 19 de 1934), alos na ndiúitéthe custum uile agus fé seach a forchuirtear leis an bhfo-alt deiridh sin roimhe seo den alt so, sé sin le rá:—
(a) alos an diúité luaidhtear i mír (a) den fho-alt deiridh sin roimhe seo—ráta cheithre pingne an púnt;
(b) alos an diúité luaidhtear i mír (b) den fho-alt deiridh sin roimhe seo—ráta dhá phingin an púnt.
(3) Gach diúité dá bhforchuirtear leis an alt so is diúité é i dteanta 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.
Diúité ar earraí sciana dóireachta.
16.—(1) Déanfar diúité custum do réir an ráta luaidhtear anso ina dhiaidh seo d'éileamh, do ghearradh agus d'íoc ar gach earra acu so leanas a hiomportálfar isteach i Saorstát Éireann an 16adh lá de Bhealtaine, 1935, no dá éis sin, sé sin le rá:—
(a) sceana (ar a n-áirmhítear sceana go bhfaobhar eagach) forcanna agus spúnóga bheidh déanta i bpáirt no go hiomlán d'iarann, no de chruaidh, no de chóimmiotal ina mbeidh nicil agus is dóich leis na Coimisinéirí Ioncuim do bheith ceaptha, déanta agus oiriúnach chun iad d'úsáid in obair thighis;
(b) beara cruaidhe chun faobhar do chur ar aon sceana den tsórt a luaidhtear sa mhír dheiridh sin roimhe seo den fho-alt so;
(c) compáirteanna (seachas cosa), a bheidh déanta i bpáirt no go hiomlán d'iarann no de chruaidh no de chóimmiotal ina mbeidh nicil, d'aon sceana, forcanna, spúnóga agus beara cruaidhe den tsórt a luaidhtear i gceachtar mír acu san roimhe seo den fho-alt so, pe'ca déanta go hiomlán no i bpáirt do sna compáirteanna san;
(d) sceana eite agus sceana póca fillteacha bheidh déanta i bpáirt no go hiomlán d'iarann no de chruaidh agus is dóich leis na Coimisinéirí Ioncuim do bheith ceaptha, déanta agus oiriúnach chun daoine dá n-iompar le n-úsáid chun crícheanna generálta;
(e) compáirteanna, a bheidh déanta i bpáirt no go hiomlán d'iarann no de chruaidh, d'aon sceana eite no sceana póca den tsórt a luaidhtear sa mhír dheiridh sin roimhe seo den fho-alt so, pe'ca déanta go hiomlán no i bpáirt do sna compáirteanna san;
(f) sceana bheidh déanta i bpáirt no go hiomlán d'iarann no de chruaidh agus is dóich leis na Coimisinéirí Ioncuim do bheith ceaptha, déanta agus oiriúnach chun iad d'úsáid chun ainmhithe do mharbhadh no chun conablaigh ainmhithe no na coda no na táirgthe de sna conablaigh sin do ghearradh agus d'ullamhú;
(g) beara cruaidhe chun faobhar do chur ar aon sceana den tsórt a luaidhtear sa mhír dheiridh sin roimhe seo den fho-alt so;
(h) compáirteanna (seachas cosa), a bheidh déanta i bpáirt no go hiomlán d'iarann no de chruaidh, d'aon sceana no beara cruaidhe den tsórt a luaidtear i gceachtar den dá mhír dheiridh sin roimhe seo den fho-alt so, pe'ca déanta go hiomlán no i bpáirt do sna compáirteanna san.
(2) Déanfar an diúité forchuirtear leis an bhfo-alt deiridh sin roimhe seo den alt so d'éileamh, do ghearradh agus d'íoc do réir pé ráta acu leanas gur as do gheobhfar, i ngach cás fé leith, an méid diúité is mó, sé sin le rá, do réir ráta is có-ionann le cúig seachtód per cent. de luach na hearra no do réir sé pingne ar gach earra.
(3) 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 carraí 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.
(4) Déanfar an diúité forchuirtear leis an alt so d'éileamh agus do ghearradh i dteanta aon diúité eile is inéilithe.
(5) 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 carraí is ionchurtha fén diúité forchuirtear leis an alt so d'iomportáil gan an diúité sin do bheith íoctha ortha, agus an iomportáil sin do dhéanamh gan teora maidir le n-a ham no le n-a méid no maidir le ceachtar acu no go dteora áirithe maidir le n-a ham no le n-a méid, fé mar is dóich leis na Coimisinéirí Ioncuim is ceart.
Diúité ar chluig.
17.—(1) Eileofar, gearrfar agus íocfar ar gach earra acu so leanas a hiomportálfar isteach i Saorstát Éireann an 16adh lá de Bhealtaine, 1935, no dá éis sin, diúité custum do réir an ráta luaidhtear anso ina dhiaidh seo alos na hearra san, sé sin le rá:—
(a) cluig no inneallartha cluig is dóich leis na Coimisinéirí Ioncuim do bheith có-ghabhtha go hiomlán no de mhórán —pé ráta acu so leanas gur as do gheobhfar i ngach cás fé leith an méid diúité is mó, sé sin le rá, suim is cóionann le cúig seachtód per cent. de luach na hearra no dhá scilling ar gach earra;
(b) earraí is dóich leis na Coimisinéirí Ioncuim is có-ghabhála de choda de chluig (gan earraí luaidhtear sa mhír dheiridh sin roimhe seo den fho-alt so d'áireamh, ná fós coda agus iad có-ghabhtha tré bhrughadh ná cásanna do chluig ná coda dhíobh san)—suim is có-ionann le cúig seachtód per cent. de luach na hearra;
(c) cásanna do chluig agus iad déanta ar fad no nách mór ar fad d'adhmad—pé ráta diúité acu so leanas gur as do gheobhfar i ngach cás fé leith an méid diúité is mó, sé sin le rá, suim is có-ionann le cúig seachtód per cent. de luach na hearra no cúig scillinge ar gach cás do chlog;
(d) compáirteanna (agus iad déanta ar fad no nách mór ar fad d'adhmad) de chásanna do chluig—suim is có-ionann le cúig seachtód per cent. de luach na hearra.
(2) 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.
Diúité ar thé.
18.—(1) In ionad an diúité chustum a forchuirtear le halt 14 den Acht Airgid, 1934 (Uimh. 31 de 1934), déanfar diúité custum do réir sé pingne an púnt d'éileamh, do ghearradh agus d'íoc ar an té go léir a hiomportálfar isteach i Saorstát Éireann an 16adh lá de Bhealtaine, 1935, no dá éis sin.
(2) Bainfidh forálacha ailt 8 den Finance Act, 1919, leis an diúité forchuirtear leis an alt so ach an abairt “Saorstát Éireann” do chur in ionad na habairte “Great Britain and Ireland” agus fé is dá ndeintí té, go gcuirfear ina luighe ar na Coimisinéirí Ioncuim ina thaobh ná dearnadh aon tsaghas measctha air lasmuich den tír as a dtáinig sé ar dtúis, 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 thosaíochta agus go ndéanfaí té do leigint ar lár sa liost d'earraí, sa Dara Sceideal san, go gcuirtear cúig shéú den lán-ráta i mbaint leo amhlaidh.
Diúité ar chruithneachtain.
19.—Déanfar diúité custum do réir sé pingne an céad meáchaint d'éileamh, do ghearradh agus d'íoc ar an gcruithneachtain go léir a hiomportálfar isteach i Saorstát Éireann an 16adh lá de Bhealtaine, 1935, no dá éis sin.
Diúité ar thobac.
20.—(1) Na diúitéthe custum a forchuirtear le halt 20 den Acht Airgid, 1932 (Uimh. 20 de 1932), déanfar, maidir le tobac a hiomportálfar isteach i Saorstát Éireann, an 16adh lá de Bhealtaine, 1935, no dá éis sin, iad d'éileamh, do ghearradh, agus d'íoc do réir na rátaí uile agus fé seach a luaidhtear i gCuid I den Chúigiú Sceideal a ghabhann leis an Acht so in ionad na rátaí luaidhtear i gCuid I den Tríú Sceideal a ghabhann leis an Acht Airgid, 1932, adubhradh.
(2) An diúité máil ar thobac a forchuirtear le halt 19 den Acht Airgid, 1934 (Uimh. 31 de 1934), déanfar, an 16adh lá de Bhealtaine, 1935, agus ón lá san amach, é d'éileamh, do ghearradh, agus d'íoc do réir na rátaí uile agus fé seach a luaidhtear i gCuid II agus i gCuid III den Chúigiú Sceideal a ghabhann leis an Acht so in ionad na rátaí luaidhtear sa Séú Sceideal a ghabhann leis an Acht Airgid, 1934, adubhradh.
(3) Beidh feidm ag fo-ailt (2) go (5) den alt san 19 den Acht Airgid, 1934, maidir le tobac is ionchurtha fén diúité máil a forchuirtear le fo-alt (1) den alt san do réir ráta luaidhtear i gCuid II no i gCuid III den Chúigiú Sceideal a ghabhann leis an Acht so, agus chun críche na feidhme sin déanfar tagairtí sna fo-ailt sin (2) go (5) den alt san 19 do Chuid I agus do Chuid II fé seach den Séú Sceideal a ghabhann leis an Acht Airgid, 1934, adubhradh, do léiriú agus beidh éifeacht acu mar thagairtí do Chuid II agus do Chuid III fé seach den Chúigiú Sceideal a ghabhann leis an Acht so.
Diúité ar íle híodrocarbóin.
21.—(1) Déanfar diúité custum (dá ngairmtear san alt so an diúité custum san) do réir ocht bpingne an galún d'éileamh, do ghearradh agus d'íoc ar an íle híodrocarbóin go léir a hiomportálfar isteach i Saorstát Éireann an 1adh lá d'Iúl, 1935, no dá éis sin, agus nách ionchurtha fé dhiúité ar shlí eile.
(2) Déanfar locáiste do réir ocht bpingne an galún do lomháil ar an íle híodrocarbóin go léir a hiomportálfar isteach i Saorstát Éireann an 1adh lá d'Iúl, 1935, no dá éis sin, agus ar a n-éileofar an diúité custum san agus 'na gcuirfear ina luighe ar na Coimisinéirí Ioncuim ina taobh é bheith beartuithe í d'úsáid chun críche seachas chun í dhóghadh in inneall mótar-fheithicle.
(3) Déanfar diúité máil (dá ngairmtear san alt so an diúité máil sin) do réir sé pingne an galún d'éileamh agus do ghearradh ar an íle híodrocarbóin go léir, ar n-a déanamh i Saorstát Éireann agus nách ionchurtha fé dhiúité ar shlí eile, a cuirfear amach an 1adh lá d'Iúl, 1935, no dá éis sin, ar díol no chun a díolta no eile, o áitreabh a déantóra no úsáidfidh an déantóir sin chun aon chríche seachas chun íle híodrocarbóin do dhéanamh no do tháirgeadh agus íocfaidh an déantóir sin an diúité máil sin.
(4) Déanfar locáiste do réir sé pingne an galún do lomháil ar an íle híodrocarbóin go léir (is ionchurtha fén diúité máil sin) ar a mbeidh an diúité máil sin íoctha agus 'na gcuirfear ina luighe ar na Coimisinéirí Ioncuim ina taobh é bheith beartuithe í d'úsáid chun críche seachas chun í dhóghadh in inneall mótar-fheithicle.
(5) Fé réir cólíonadh pé coinníollacha fhorchuirfidh na Coimisinéirí Ioncuim ní déanfar an diúité máil sin d'éileamh ná do ghearradh—
(a) ar aon íle híodrocarbóin go gcuirfear ina luighe ar na Coimisinéirí Ioncuim ina taobh—
(i) go ndearnadh an íle sin do chur amach o áitreabh a déantóra an 1adh lá d'Iúl, 1935, no dá éis sin, agus
(ii) go ndearnadh an diúité máil sin d'íoc alos na híle sin nuair do cuireadh amach amhlaidh í, agus
(iii) go ndearnadh an íle sin do thabhairt thar n-ais dá éis sin chun an áitreibh sin o n-ar cuireadh amach amhlaidh í no isteach in áitreabh eile do bhí ar seilbh ag an déantóir sin, ná
(b) ar aon íle híodrocarbóin a dhéanfaidh duine bhíonn ag gabháil do gheas do dhéanamh agus do dhíol leis an bpuiblíocht chun soillsithe, chun téighte no chun comhachta agus gur mar fho-tháirgeadh i ndéantóireacht an gheasa san a déanfar amhlaidh í.
(6) Eileofar, gearrfar, agus íocfar, an 1adh lá d'Iúl, 1935, agus ón lá san amach, ar cheadúnas a bheidh le tógaint amach in aghaidh na bliana ag gach duine dhíolann no sheachadann in aon áitreabh chun í d'úsáid chun a dóighte in inneall mótar-fheithicle aon íle híodrocarbóin is ionchurtha fén diúité custum san no fén diúité máil sin, diúité máil (dá ngairmtear an diúité ceadúnais sin san alt so) de chúig scillinge, agus má dheineann aon duine den tsórt san an íle sin do dhíol no do sheachadadh amhlaidh in níos mó ná áitreabh amháin, beidh an diúité ceadúnais sin iníoctha ag an duine sin, agus déanfaidh an duine sin an ceadúnas san do thógaint amach, in aghaidh na bliana alos gach áitreibh acu san ar leithligh.
(7) Beidh feidhm agus éifeacht ag na forálacha so leanas maidir leis an diúité ceadúnais sin agus leis an gceadúnas ar a mbeidh an diúité sin iníoctha, sé sin le rá:—
(a) ní dhéanfaidh duine ar bith, an 1adh lá d'Iúl, 1935, ná dá éis sin, aon íle híodrocarbóin is ionchurtha fén diúité custum san no fén diúité máil sin do dhíol ná do sheachadadh in aon áitreabh chun í d'úsáid chun a dóighte in inneall mótar-fheithicle mara mbeidh ceadúnas den tsórt san roimhráite aige alos an áitreibh sin agus mara mbeidh an diúité ceadúnais sin íoctha aige alos an áitreibh sin;
(b) déanfaidh gach sealbhóir ar cheadúnas den tsórt san roimhráite an ceadúnas san do thaisbeáint san áitreabh le n-a mbaineann an ceadúnas san;
(c) duine ar bith is sealbhóir ar cheadúnas den tsórt san roimhráite agus ná deineann de ghnáth íle híodrocarbóin do dhíol le daoine no do chur amach chun daoine cheannuíonn an íle sin chun í d'athdhíol le daoine eile ní choimeádfaidh ná ní dhíolfaidh san áitreabh le n-a mbaineann an ceadúnas san aon íle híodrocarbóin (is ionchurtha fén diúité custum san no fén diúité máil sin agus nách íle bhealála) nár híocadh ceachtar diúité acu san uirthi no gur lomháladh locáiste fén alt so uirthi;
(d) déanfaidh gach sealbhóir ar cheadúnas den tsórt san roimhráite, gach uair a dhíolfaidh no a sheachadfaidh íle híodrocarbóin chun í d'úsáid chun a dóighte in inneall mótar-fheithicle, deimhniú i scríbhinn do sheachadadh do cheannuitheoir no do ghlacadóir na híle sin á dheimhniú go dearnadh an diúité custum san no an diúité máil sin d'íoc ar an íle sin agus ná dearnadh aon locáiste fén alt so do lomháil uirthi.
(8) Ní dhéanfaidh duine ar bith, an 1adh lá d'Iúl, 1935, ná dá éis sin—
(a) aon íle híodrocarbóin (is ionchurtha fén diúité custum san no fén diúité máil sin) nár híocadh ceachtar diúité acu san uirthi no gur lomháladh locáiste fén alt so uirthi d'úsáid chun a dóighte in inneall mótar-fheithicle, ná
(b) aon íle híodrocarbóin (is ionchurtha fén diúité custum san no fén diúité máil sin) do cheannach ná do ghlacadh o dhuine nách sealbhóir ar cheadúnas do tógadh amach fén alt so chun í d'úsáid chun a dóighte in inneall mótar-fheithicle, ná
(c) mótar-fheithicil d'úsáid ar aon bhóthar go mbeidh carbónaire no fearas eile feistithe ar a hinneall atá oiriúnuithe chun aon íle híodrocarbóin seachas íle éadtrom híodrocarbóin mhinearáil do réir bhrí ailt 1 den Acht Airgid (Diúitéthe Custum) (Uimh. 4), 1931 (Uimh. 43 de 1931), d'úsáid chun a dóighte san inneall san, mara mbeidh an mhótar-fheithicil sin cláruithe leis na Coimisinéirí Ioncuim i pé slí ordóid le rialacháin a dhéanfaid.
(9) Pé uair is deimhin leis na Coimisinéirí Ioncuim aon íle híodrocarbóin is ionchurtha fén diúité custum san do bheith á hiomportáil chun í chur fé oibriú déantóireachta i Saorstát Éireann no chun í d'ionchorparú i Saorstát Éireann le substaintí eile mar tháthchuid de tháirgeadh dhéanta, féadfaidh na Coimisinéirí Ioncuim, fé réir cólíonadh pé coinníollacha is oiriúnach leo d'fhorchur, a cheadú an íle híodrocarbóin sin d'iomportáil gan an diúité sin do bheith íoctha uirthi.
(10) Déanfar ais-tarrac, is có-ionann le méid an diúité máil sin a cuirfear ina luighe ar na Coimisinéirí Ioncuim a híocadh alos na híle híodrocarbóin a bheidh i gceist, do lomháil ar aon íle híodrocarbóin is ionchurtha fén diúité sin d'easportáil as Saorstát Éireann no do chur ar bord luinge no i dtaisce i mbanna-stóras le húsáid mar stóranna luinge no ar aon íle den tsórt san do chur ar bord aon acr-árthaigh le húsáid ar thurus go háit lasmuich de Shaorstát Éireann.
(11) Féadfaidh na Coimisinéirí Ioncuim rialacháin do dhéanamh chun an diúité custum san, an diúité máil sin, agus an diúité ceadúnais sin d'áirithiú agus do bhailiú, agus, go sonnrách, chun tabhairt-amach, ré, agus athnuachaint na gceadúnas ar a mbeidh an diúité ceadúnais sin iníoctha do rialáil agus chun díol agus seachadadh íle híodrocarbóin is ionchurtha fén diúité custum san no fén diúité máil sin do rialú agus aon achtachán a bheidh i bhfeidhm de thurus na huaire maidir le haon diúité máil no diúité custum no maidir le daoine bheidh ar gabháil d'aon trádáil a bheidh de thurus na huaire fé réir dhlí an mháil féadfaidh na Coimisinéirí Ioncuim, leis na rialacháin sin, é do chur i mbaint le gach diúité no le haon diúité acu san agus le díol agus seachadadh na híle híodrocarbóin sin.
(12) Má dheineann duine ar bith éinní (tré ghníomh no tré fhaillí) is sárú ar choinníoll fhorchuirfidh no ar rialachán a dhéanfaidh na Coimisinéirí Ioncuim fén alt so beidh an duine sin ciontach i gcionta fén alt so agus ar a chiontú ann ar an slí achmair dligh fear pionós máil de chúig chéad púnt do chur air agus geallbhruidfear aon earra gur ina taobh do rinneadh an cionta san.
(13) Féadfaidh oifigeach ar bith do sna Coimisinéirí Ioncuim agus ball ar bith den Ghárda Síochána, aon uair an 1adh lá d'Iúl, 1935, no dá éis sin, samplaí do scrúdú agus do thógaint d'aon íle híodrocarbóin a bheidh ar no in aon mhótar-fheithicil chun í d'úsáid chun a dóighte in inneall na feithicle sin, agus féadfaidh an té bheidh i bhfeighil na feithicle sin do cheistiú i dtaobh na híle sin, agus féadfaidh, más íle híodrocarbóin is ionchurtha fén diúité custum san no fén diúité máil sin an íle sin, a éileamh ar an duine sin a chruthú gur híocadh an diúité sin ar an íle sin.
(14) In aon imeachta i gcoinnibh duine ar bith mar gheall ar aon íle híodrocarbóin (is ionchurtha fén diúité custum san no fén diúité máil sin), nár híocadh ceachtar diúité acu san uirthi no gur lomháladh locáiste uirthi fén alt so, do dhíol no do sheachadadh no d'úsáid chun a dóighte in inneall mótar-fheithicle is ar an duine sin a bheidh a chruthú gur híocadh an diúité sin agus nár lomháladh an locáiste sin.
(15) San alt so—
cialluíonn an abairt “mótar-fheithicil” feithicil inneall-ghluaiste bheidh ceaptha, déanta, agus oiriúnach chun í d'úsáid ar bhóithre;
foluíonn an abairt “íle híodrocarbóin” íle phetróleum agus íle ar n-a táirgeadh o ghual, o chloch-ghual, o mhóin, no o aon tsubstaint bhiothamhainigh eile, agus gach híodrocarbón fliuchánach, ach ní fholuíonn sí aon íle is substaint híodrocarbóineach no bhiothamhaineach no aspaltach agus a bhíonn, ar n-a tástáil i slí ordóidh na Coimisinéirí Ioncuim, soladach no leath-sholadach ar teodhacht de sheasca grád Fahrenheit;
léireofar an abairt “dóghadh in inneall mótar-fheithicle” mar abairt fholuíonn dóghadh inmheánach san inneall san agus dóghadh imeachtrach mar abhar teine don inneall san.
An diúité ar bhróga agus ar bhróga ísle do leasú.
22.—Déanfar agus deintear leis seo an tAcht Airgid, 1934 (Uimh. 31 de 1934), do leasú mar leanas, sé sin le rá:—
(a) déanfar, i bhfo-alt (4) d'alt 9 den Acht san, ná focail agus na figiúirí “roimh an 1adh lá d'Iúl, 1935,” agus na focail agus na figiúirí “roimh an 1adh lá san d'Iúl, 1935,” do scriosadh amach an 1adh lá d'Iúl, 1935, agus ón lá san amach, agus beidh agus tuigfear go raibh éifeacht dá réir sin ag an bhfo-alt san an 1adh lá san d'Iúl, 1935, agus ón lá san amach, agus
(b) déanfar, maidir le hearraí a hiomportálfar isteach i Saorstát Éireann an 16adh lá de Bhealtaine, 1935, no dá éis sin, an Séú Sceideal a ghabhann leis an Acht so do chur san Acht Airgid, 1934, adubhradh, in ionad an Dara Sceidil a ghabhann leis an Acht san, agus déanfar, maidir le hearraí a hiomportálfar amhlaidh, tagairtí in alt 9 den Acht Airgid, 1934, adubhradh, don Dara Sceideal san a ghabhann leis an Acht san do léiriú mar thagairtí don Séú Sceideal a ghabhann leis an Acht so, agus beidh éifeacht ag an alt san 9 dá réir sin.
Gléas aerthelegrafa do dhaill do shaoradh o dhiúité.
23.—I gcás earra is ionchurtha fén diúité custum a forchuirtear le halt 8 den Acht Airgid, 1926 (Uimh. 35 de 1926), mar a leasuítear san le hachtacháin ina dhiaidh sin—
(a) d'iomportáil isteach i Saorstát Éireann an 1adh lá de Mheitheamh, 1935, no dá éis sin, agus
(b) gur fundúireacht no cumann gurb é a bpríomh-chuspóir, dar leis na Coimisinéirí Ioncuim, cúrsaí saoil daoine dalla d'fheabhsú iomportálfaidh amhlaidh í, agus
(c) go gcuirfear ina luighe ar na Coimisinéirí Ioncuim ina taobh go bhfuil sé beartuithe í bheith á húsáid i Saorstát Éireann ag daoine dalla,
féadfaidh na Coimisinéirí Ioncuim, fé réir cólíonadh pé coinníollacha (más ann dóibh) is oiriúnach leo d'fhorchur, a cheadú an earra san d'iomportáil amhlaidh gan an diúité sin do bheith íoctha uirthi no aon diúité den tsórt san do híocadh uirthi le linn na hiomportála san d'aisíoc.
Diúité siamsa alos taisbeántaisí cinematografacha.
24.—(1) San alt so cialluíonn an abairt “diúité siamsa” an diúité máil dá ngairmtear “entertainments duty” in alt 1, agus is inéilithe fé alt 1, den Finance (New Duties) Act, 1916, mar a leasuítear san le hachtacháin ina dhiaidh sin.
(2) Ar an 1adh lá de Lúnasa, 1935, agus dá éis sin déanfar diúité siamsa d'éileamh, do ghearradh agus d'íoc do réir na rátaí seo leanas in ionad na rátaí luaidhtear i bhfo-alt (5) d'alt 25 den Acht Airgid, 1932 (Uimh. 20 de 1932), ar gach íocaíocht a híocfar ar dhul isteach go dtí aon tsiamsa gurb é bheidh ann ar fad no nách mór ar fad ná taisbeántas de pheictiúirí reatha no d'éifeachtaí eile radhairc a tugtar amach le cinematograf no le fearas eile dá shamhail, pe'ca bheidh fuaimeanna gutha no eile tugtar amach le meáin mheicniúla ag gabháil leo no ná beidh, sé sin le rá:—
| Ráta an Diúité. | |||||||||
Más mó an íocaíocht ar dhul isteach, gan diúité d'áireamh, | s. | d. | ||||||||
ná | 0s. | 4d. | ach nách | mó í ná | 0s. | 6d. | ... | ... | 0 | I½ |
,, | 0s. | 6d. | ,, | ,, | 0s. | 7d. | ... | ... | 0 | 2 |
,, | 0s. | 7d. | ,, | ,, | 0s. | 8½d. | ... | ... | 0 | 3½ |
,, | 0s. | 8½d. | ,, | ,, | 0s. | 11½d. | ... | ... | 0 | 4½ |
,, | 0s. | 11½d. | ,, | ,, | 1s. | 6d. | ... | ... | 0 | 6 |
,, | 1s. | 6d. | ,, | ,, | 1s. | 10d. | ... | ... | 0 | 9 |
,, | 1s. | 10d. | ,, | ,, | 2s. | 11d. | ... | ... | 1 | 1½ |
,, | 2s. | 11d. | ,, | ,, | 4s. | 0d. | ... | ... | 1 | 6 |
,, | 4s. | 0d.... | ... | ... | ... | ... | ... | ... | 1s. 6d. ar an gcéad 4s. agus Is. 6d. ar gach 4s. no cuid de 4s. sa bhreis. | |
Saoirse o dhiúité siamsa do leasú.
25.—Déanfar agus deintear leis seo fo-alt (3) d'alt 19 (alt a bhaineann le saoirse a dhiúité shiamsa) den Acht Airgid, 1933 (Uimh. 15 de 1933), do leasú tré sna focail agus na figiúirí “31adh lá de Dheire Fómhair, 1933,” do chur i mír (d) den fho-alt san in ionad na bhfocal agus na bhfigiúirí “1adh lá de Mheitheamh, 1933,” atá anois sa mhír sin, agus léireofar an fo-alt san agus beidh éifeacht aige dá réir sin.
Deireadh do chur le diúitéthe áirithe custum.
26.—(1) Ní déanfar na diúitéthe uile agus fé seach a luaidhtear sa tríú colún den Seachtú Sceideal a ghabhann leis an Acht so d'éileamh ná do ghearradh ar aon earraí a hiomportálfar isteach i Saorstát Éireann an 16adh lá de Bhealtaine, 1935, no dá éis sin.
(2) Na mion-innste luaidhtear sa cheathrú colún den Seachtú Sceideal a ghabhann leis an Acht so is chun a chur in usacht na diúitéthe uile agus fé seach a luaidhtear sa tríú colún den Sceideal san d'aithint agus chuige sin amháin a cuirtear isteach sa Sceideal san iad, agus dá réir sin ní dhéanfaidh éinní atá sa cheathrú colún san deifir do léiriú an ailt seo ná an dara colúin ná an tríú colúin den Sceideal san ná teorannú ná rialú ar a n-oibriú.
Achtanna Airgid áirithe do leasú.
27.—(1) Déanfar agus deintear leis seo gach Acht a luaidhtear ag ceann Coda den Ochtú Sceideal a ghabhann leis an Acht so do leasú mar leanas, sé sin le rá, déanfar gach alt, fo-alt, sceideal, no uimhir thagartha den Acht san no atá san Acht san a luaidhtear sa dara colún den Chuid sin den Ochtú Sceideal san do leasú sa tslí luaidhtear sa tríú colún den Chuid sin den Ochtú Sceideal san os coinne luadh an ailt, an fho-ailt, an sceidil, no na huimhreach tagartha san (pe'ca aca é) sa dara colún san.
(2) Gach leasú deintear leis an alt so in aon Acht tiocfa sé i ngníomh an 16adh lá de Bhealtaine, 1935, agus beidh éifeacht aige maidir leis na hearraí uile a hiomportálfar isteach i Saorstát Éireann an lá san no dá éis.
(3) Na mion-innste luaidhtear sa cheathrú colún den Ochtú Sceideal a ghabhann leis an Acht so is chun a chur in usacht na diúitéthe fé seach d'aithint, dá ndeintear deifir leis na leasuithe uile agus fé seach a deintear leis an alt so, agus chuige sin amháin a cuirtear isteach sa Sceideal san iad, agus dá réir sin ní dhéanfaidh éinní atá sa cheathrú colún san deifir do léiriú an ailt seo ná an Sceidil sin ná ní oibreoidh chun réime ná éifeachta aon leasuithe deintear in aon Acht leis an alt so do leathnú, do theorannú, no do rialú.
Earra d'athiomportáil tar éis í do dhul fé oibriú i gcoigrích.
28.—(1) Pé uair a heasportálfar amach as Saorstát Éireann earra is ionchurtha ar í d'iomportáil isteach i Saorstát Éireann fé dhiúité chustum ar n-a áireamh do réir luach na hearra, agus a hath-iomportálfar ina dhiaidh sin í isteach i Saorstát Éireann tar éis í do chur fé aon oibriú (pe'ca oibriú deisithe, oibriú déantóireachta breise, no eile é) lasmuich de Shaorstát Ereann, agus a bheadh sí, dá mba ná cuirfí fén oibriú san í amhlaidh saor ón diúité sin ar an ath-iomportáil sin do dhéanamh, ansan agus i ngach cás den tsórt san—
(a) más dóich leis na Coimisinéirí Ioncuim go ndearnadh fuirm no cáilíocht na hearra san d'atharú de mhórán tríd an oibriú san, éileofar, gearrfar agus íocfar an diúité sin ar an earra san ar an ath-iomportáil sin do dhéanamh, agus is ar luach iomlán na hearra san le linn na hath-iomportála san a héileofar, a gearrfar, agus a híocfar amhlaidh é, agus
(b) más dóich leis na Coimisinéirí Ioncuim ná dearnadh fuirm ná cáilíocht na hearra san d'atharú de mhórán tríd an oibriú san, éileofar, gearrfar, agus íocfar an diúité sin ar an earra san ar an ath-iomportáil sin do dhéanamh, ach ní déanfar é d'éileamh, do ghearradh, agus d'íoc amhlaidh ach amháin ar an méid is dóich leis na Coimisinéirí Ioncuim do chuaidh luach na hearra san le linn a heasportála amach as Saorstát Éireann i méid tré n-a cur fén oibriú san.
(2) Nuair a bheidh na Coimisinéirí Ioncuim á dhéanamh amach, chun crícheanna an ailt seo, cadé an méid do méaduíodh luach earra tré n-a cur fé oibriú, féadfaid, más oiriúnach leo é, an méid sin do chinneadh tré fhéachaint don tsuim a cuirfear ina luighe ortha do híocadh chun an obriú san do dhéanamh ar an earra san no ina taobh.
(3) Ní oibreoidh éinní atá san alt so chun aon tsaoirse, o aon diúité áirithe custum, d'athghairm no do shrianadh no chun deifir do dhéanamh dí a bronntar le haon achtachán ar ath-iomportáil do dhéanamh isteach i Saorstát Éireann ar earrai do cuireadh fé oibriú áirithe lasmuich de Shaorstát Éireann agus do heasportáladh amach as Saorstát Éireann chun iad do chur fén oibriú san.
Pionós mar gheall ar ráiteas bréagach do dhéanamh i dtaobh diúité mháil.
29.—(1) Gach éinne dhéanfaidh, i dtuairisceán do bhéarfa sé uaidh i dtaobh no chun crícheanna aon diúité mháil, aon ráiteas no plé cúise is eol do bheith bréagach no mí-threorach, beidh sé ciontach i gcionta fén alt so agus ar a chiontú ann ar an slí achmair dlighfear pionós máil de chúig céad púnt do chur air no, más rogha leis an gCúirt é, príosúntacht ar feadh aon tearma nách sia ná sé mhí.
(2) I gcás ina ndéarfar go ndearna duine, i dtuairisceán i dtaobh no chun crícheanna diúité mháil, ráiteas no plé cúise go bhfuil a dhéanamh ina chionta fén alt so agus fós ina chionta fé achtacháin eile bhaineann go sonnrách le tuairisceáin i dtaobh no chun crícheanna an diúité mháil sin, féadfar an duine sin do chúiseamh agus, má ciontuítear é, féadfar é do phionósú fén alt so no fén achtachán eile sin ach ní féadfar é do chúiseamh ná do phionósú fén alt so agus fén achtachán eile sin.
CUID III.
Diuitethe Bais.
Cáinmheas ar ionaduithe pearsanta daoine dhligheann diúité báis d'íoc.
30.—(1) I gcás duine dhlighfidh cuntas maoine do sheachadadh chun críche cáinmheasta diúité estáit, no diúité léagáide, no diúité chomharbais alos na maoine sin d'fháil bháis gan an cuntas san do bheith seachadta aige, beidh sé dleathach do sna Coimisinéirí Ioncuim, agus iad ag gníomhú tré aon Choimisinéir acu san no tré aon oifigeach dóibh, an diúité sin do cháinmheas is iníoctha alos na maoine sin chó fada agus is eol, is tuigthe, agus is léir dóibh san.
(2) Pé uair a déanfar aon cháinmheas den tsórt a luaidhtear sa bhfo-alt deiridh sin roimhe seo den alt so do réir an fho-ailt sin, déanfaidh na Coimisinéirí Ioncuim no cuirfid fé ndeár go ndéanfar dúbláid den cháinmheas san do chur go dtí seiceadúir no riarthóir an duine do dhligh faid a bhí sé beo an cuntas a luaidhtear sa bhfo-alt san do sheachadadh, agus luighfidh an t-athchomharc céanna i gcoinnibh an cháinmheasa san ar agra an tseiceadúra no an riarthóra san no ar agra aon duine ar a ngoillfidh an cáinmheas san do luighfeadh i gcoinnibh an cháinmheasa san dá mba ar chuntas ar n-a sheachadadh ag páirtí do dhlighfeadh cuntas do sheachadadh a déanfaí é.
(3) Féadfar an diúité measfar le cáinmheas ar n-a dhéanamh mar adubhradh do bhaint amach ón seiceadúir no ón riarthóir sin sa tslí chéanna ina bhféadfaí agus tré imeachta den tsórt chéanna tré n-a bhféadfaí an diúité sin do bhaint amach, dá mba ar chuntas ar n-a sheachadadh ag páirtí do dhlighfeadh cuntas do sheachadadh a déanfaí an cáinmheas, ach ní dhlighfidh an seiceadúir no an riarthóir sin an diúité sin d'íoc i méid is mó ná sócmhainní an duine dár seiceadúir no riarthóir é agus do fuair an seiceadúir no an riarthóir sin no do bheadh faighte aige mara mbeadh faillí no teip uaidh féin.
(4) Ní déanfar de bhuadh an ailt seo diúité do ghearradh ná do cháinmheas ar aon tseiceadúir ná riarthóir do rinne, roimh dháta an Achta so do rith, lán-riaradh ar estát an duine dár seiceadúir no riarthóir é agus sóchmhainní an duine sin do roinnt.
Diúité do cháinmheas i gcás gan cuntas do sheachadadh.
31.—(1) Má theipeann ar dhuine, dhligheann cuntas maoine do sheachadadh chun diúité estáit no diúité léagáide no diúité comharbais do cháinmheas, an cuntas san do sheachadadh do sna Coimisinéirí Ioncuim, beidh sé dleathach do sna Coimisinéirí Ioncuim, agus iad ag gníomhú tré aon Choimisinéir acu san no tré aon oifigeach dóibh, an diúité sin do cháinmheas is iníoctha alos na maoine sin chó fada agus is col, is tuigthe, agus is léir dóibh san.
(2) Pé uair a déanfar aon cháinmheas den tsórt a luaidhtear sa bhfo-alt deiridh sin roimhe seo den alt so do réir an fho-ailt sin déanfaidh na Coimisinéirí Ioncuim—
(a) más eol do sna Coimisinéirí Ioncuim cad is áit chomhnuithe don duine dhligheann an cuntas a luaidhtear sa bhfo-alt san do sheachadadh, dúbláid den cháinmheas san do chur no a chur fé ndeár í do chur tríd an bpost chláruithe chun an duine sin fé sheoladh na háite comhnuithe sin aige, no
(b) marab eol do sna Coimisinéirí Ioncuim cad is áit chomhnuithe don duine sin, fógra d'fhoillsiú san Iris Oifigiúil á rá go ndearnadh an cáinmheas san agus pé mion-innste ann i dtaobh an cháinmheasa san is dóich leis na Coimisinéirí Ioncuim is ceart.
(3) Pé uair a déanfar aon cháinmheas den tsórt a luaidhtear sa chéad fho-alt den alt so do réir an fho-ailt sin, beidh ag an té dhlighfidh an cuntas a luaidhtear sa bhfo-alt san do sheachadadh no ag éinne ar a ngoillfidh an cáinmheas san an ceart céanna athchomhairc i gcoinnibh an cháinmheasa san do bheadh aige dá mba ar chuntas ar n-a sheachadadh ag páirtí do dhlighfeadh cuntas do sheachadadh a déanfaí an cáinmheas san, ach amháin, i gcás inar gá do réir an ailt seo fógra i dtaobh an cháinmheasa san d'fhoillsiú san Iris Oifigiúil, gur o dháta fhoillsithe an fhógra san a comharófar an t-am a ceaptar do réir dlí don athchomharc san.
(4) Féadfar an diúité measfar le cáinmheas fén alt so do bhaint amach sa tslí chéanna ina bhféadfaí agus tré imeachta den tsórt chéanna tré na bhféadfaí an diúité sin do bhaint amach da mba ar chuntas ar n-a sheachadadh ag páirtí do dhlighfeadh cuntas do sheachadadh do cáinmheasfaí é.
Diúité báis i gcás maoine áirithe do bhí fé bhlianacht, etc., roimhe sin.
32.—I gcás duine gheobhaidh bás tar éis an Achta so do rith tuigfear chun crícheanna Coda I den Finance Act, 1894, maoin do bhí roimhe sin fé bhlianacht no íocaíocht tréimhsiúil eile do bhí le scur ar bhás an duine mhairbh sin do dhul chun duine eile, ar bhás an duine mhairbh sin, chó fada le méid an tsochair do thiocfadh as an mblianacht no an íocaíocht tréimhsiúil eile sin do scur, d'ainneoin go ndearnadh an bhlianacht no an íocaíocht tréimhsiúil eile sin do thabhairt suas no d'árachú no scarúint léi no í do chur de láimh ar shlí eile (pe'ca ar luach é no ar shlí eile) faid a bhí an duine marbh san beo chun an duine no chun sochair don duine do bhí i dteideal na maoine sin, maran rud é—
(a) go ndearnadh an tabhairt suas, an t-árachú, an scarúint no an cur de láimh sin bona fide trí bliana ar a laighead roimh bhás an duine mhairbh sin, agus
(b) ná raibh an duine marbh san, tráth ar bith laistigh de thrí bliana roimh a bhás, ag fáil aon mhalairt bhlianachta no íocaíochta tréimhsiúla eile do bhí le scur ar a bhás agus do cuireadh in áirithe dho (pe'ca tré chonnradh no ar shlí eile é) i gcomaoin an tabhartha suas, an árachuithe, na scarúna, no an chur de láimh sin.
Airgead a bheidh in ainmneacha beirt daoine no níos mó d'íoc.
33.—(1) Más rud é go ndéanfar, roimh an Acht so do rith no dá éis sin, suim airgid is mó ná céad púnt do lóisteáil no do chur i dtaisce (ar shlí seachas ar chuntas reatha) i Saorstát Éireann le bancaer i gcó-ainmneacha beirt daoine no níos mó, agus go bhfuighidh duine acu san (dá ngairmtear an duine marbh san alt so) bás tar éis an Achta so do rith, ní íocfaidh an bancaer sin an t-airgead san ná aon chuid de leis an duine ná leis na daoine uile ná le haon duine de sna daoine mhairfidh i ndiaidh an duine sin ná le duine ar bith eile mara ndeinidh no go dtí go ndéanfaidh na Coimisinéirí Ioncuim (agus iad ag gníomhú tré aon Choimisinéir acu san no tré aon oifigeach dóibh) deimhniú do thabhairt don bhancaer sin á dheimhniú ná fuil aon éileamh ar dhiúité gan íoc maidir le bás an duine mhairbh alos an airgid sin no aon choda dhe.
(2) D'ainneoin éinní atá i bhfo-alt (7) d'alt 6 den Finance Act, 1894, tuigfear chun crícheanna an ailt seo diúité is inghearrtha agus is iníoctha ar bhás an duine mhairbh do theacht chun bheith dlite lá an duine mhairbh d'fháil bháis.
(3) Gach bancaer íocfaidh aon airgead contrárdha don alt so beidh sé ciontach i gcionta fén alt so agus ar a chiontú ann ar an slí achmair dlighfear píonós máil de chúig céad púnt do chur air.
(4) Má cúisítear bancaer i gcionta fén alt so is ar an mbancaer sin a bheidh a chruthú go ndearnadh deimhniú den tsórt a luaidhtear san alt so do thabhairt don bhancaer sin sara ndearna sé an íocaíocht go ndeirtear gurb é an cionta san é.
(5) Má cúisítear bancaer i gcionta fén alt so beidh sé ina chosaint mhaith ar an gcúiseamh san a chruthú go raibh foras réasúnta ag an mbancaer sin, nuair do rinne sé an íocaíocht airgid go ndeirtear gurb é an cionta san é, chun a chreidiúint ná raibh éinne de sna daoine gur ina gcó-ainmneacha a bhí an t-airgead san lóisteálta no curtha i dtaisce leis tar éis bháis d'fháil.
(6) San alt so—
cialluíonn an focal “bancaer” duine ag á mbíonn gnó bancaerachta ar siúl i Saorstát Éireann;
foluíonn an focal “íoc” aistriú i leabhair bhancaera;
cialluíonn an abairt “cuntas reatha” cuntas go n-oibrítear air de ghnáth tré sheic no tré ordú bhancaera.
CUID IV.
Cain Phroifite Corparaide.
Saoirsí áirithe o cháin phroifite corparáide do bhuanú.
34.—Déanfar agus deintear leis seo na saoirsí o cháin phroifite corparáide do bheirtear le halt 33 den Acht Airgid, 1929 (Uimh. 32 de 1929), mar a leasuítear san le halt 30 den Acht Airgid, 1931 (Uimh. 31 de 1931), agus le mír (b) d'fho-alt (1) d'alt 47 den Acht Airgid, 1932 (Uimh. 20 de 1932), do bhuanú ón 31adh lá de Mhí na Nodlag, 1934, go dtí an 31adh lá de Mhí na Nodlag, 1937.
CUID V.
Ilghneitheach agus Generalta.
Alt 42 den Finance Act, 1920, do leasú.
35.—Athghairmtear leis seo an méid sin d'fho-alt (3) d'alt 42 (alt a dheineann socrú chun diúité stampa do laigheadú i gcás aistriú áirithe ar urrúis ionmhargaidh) den Finance Act, 1920, a mhíníonn brí an fhocail “dealer” chun crícheanna an ailt sin, agus ina ionad san achtuítear leis seo go gcialluíonn an focal “dealer,” chun crícheanna an ailt sin, duine is ball de bhúrsa i Saorstát Éireann agus aithníonn Coiste an bhúrsa san mar dhuine ag á mbíonn gnó deighleálaí ar siúl.
An Chéad Sceideal a ghabhann leis an Stamp Act, 1891, do leasú.
36.—Léireofar an Chéad Sceideal a ghabhann leis an Stamp Act, 1891, agus beidh éifeacht aige fé is dá ndeintí saoirse (18) fén mírcheann “Receipt given for, or upon the payment of, money amounting to £2 or upwards” (eadhon, an tsaoirse do cuireadh isteach ann de bhuadh fo-ailt (2) d'Alt 38 den Acht Airgid, 1926 (Uimh. 35 de 1926) ), do leasú tríd an bhfocal “four” do chur isteach in ionad an fhocail “three” atá anois sa tsaoirse sin.
Alt 10 den Finance Act, 1901, do chur i mbaint le táillí ceadúnais iomportála.
37.—Pé uair a toirmeasctar le hAcht den Oireachtas no fé (ar n-a rith roimh an Acht so do rith no dá éis sin) aon earraí d'iomportáil isteach i Saorstát Éireann agus a deintear socrú leis an Acht céanna no le haon Acht eile chun ceadúnaisí do thabhairt amach chun na n-earraí sin d'iomportáil d'ainneoin an toirmisc sin, bainfidh alt 10 den Finance Act, 1901, mar a leasuítear agus a leathanuítear san le halt 7 den Finance Act, 1902, agus le halt 43 den Acht Airgid, 1932 (Uimh. 20 de 1932), bainfidh agus, i gcás ceadúnaisí ar n-a dtabhairt amach fé Acht do ritheadh roimh an Acht so, tuigfear é do bhaint riamh le haon táille is inéilithe do réir reachta no fé údarás reachtúil ar na ceadúnaisí sin do thabhairt amach, agus le haon mhéadú no laigheadú i méid aon táille den tsórt san, agus le hathghairm an reachta no an údaráis reachtúla fé n-a bhfuil aon táille den tsórt san inéilithe, ar an gcuma gcéanna i ngach slí agus chó hiomlán agus dá mba dhiúité custum iomportála do réir bhrí an ailt sin 10 an táille sin.
Cúram agus bainistí cánacha agus diúitéthe.
38.—Cuirtear fé chúram agus fé bhainistí na gCoimisinéirí Ioncuim leis seo na cánacha agus na diúitéthe uile forchuirtear leis an Acht so.
Gearr-theideal, léiriú, agus tosach feidhme.
39.—(1) Féadfar an tAcht Airgid, 1935, 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, 1935, 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 |
I | Cúl-fhriotháin is dóich leis na Coimisinéirí Ioncuim do bheith ceaptha, déanta, agus beartuithe chun iad d'úsáid ar rothair no ar rothair thrianacha tiomáintear le neart cuirp duine no daoine ina suidhe ortha agus leis sin amháin. | 75% | Bainfidh forálacha ailt 8 den Finance Act, 1919, leis an diúité luaidhtear ag an uimhir thagartha so ach an abairt “Saorstát Éireann” do chur in ionad na habairte “Great Britain and Ireland” agus fé is dá ndeintí earraí is ionchurtha fén diúité sin do luadh sa Dara Sceideal a ghabhann leis an Acht san, sa liost d'earraí go gcuirtear dhá dtrian den lán-ráta i mbaint leo mar ráta tosaíochta. |
2 | Ullamhóidí chun snasuithe de gach saghas. | 331/3% | An diúité luaidhtear ag an uimhir thagartha so is diúité é mar bhreis ar aon diúité is inéilithe alos aon bhiotáille atá san earra no do húsáideadh chun na hearra do dhéanamh no d'ullamhú, ach is diúité é in ionad aon diúité is inéilithe alos aon táthchoda eile atá san earra no do húsáideadh chun na hearra do dhéanamh no d'ullamhú. 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 | Bandáin chadáis agus abhar bandán cadáis a hiomportálfar ina rollaí, gan aon bhandáin ná abhar den tsórt san a hiomportálfar mar chuid d'earra eile d'áireamh, agus fós gan bandáin leaistic ná abhar bandán leaistic ná bandáin ghreamuitheacha ná abhar bandán greamuitheach d'áireamh. | 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. |
4 | Tiacha d'abhar ar bith is dóich leis na Coimisinéirí Ioncuim do bheith ceaptha, déanta agus beartuithe chun iad do bheith á gcaitheamh ag leanbhaí agus do bheith á n-úsáid acu chun crícheanna bhaineann le n-a bhfreastal ar scoil. | 20% | -- |
5 | Feilt agus abhair in ionad feilte agus substaintí eile dá samhail sin atá beartuithe chun iad d'úsáid mar abhar dín no mar chosc ar thaiseach. | 50% | -- |
6 | (a) Timpealáin, teinteáin agus fóireacha teinteáin is dóich leis na Coimisinéirí Ioncuim do bheith de shaghas a húsáidtear de gnáth i gcóir teallach agus atá déanta no có-dhéanta i bpáirt de thíleacha, de bhrící, no de leaca do rinneadh i bpáirt no go hiomlán de chré, de chloich (agus cloch athdhéanta d'áireamh) no de stroighin, agus (b) páirteanna d'aon timpealáin, teinteáin no fóireacha teinteáin den tsaghas a luaidhtear sa mhír sin roimhe seo. | 331/3% | -- |
7 | (a) Earraí is dóich leis na Coimisinéirí Ioncuim is frámaí miotail no saiseanna miotail atá ceaptha, déanta, agus oiriúnach i gcóir dóirse no i gcóir fuinneoga no i gcóir páirteanna de dhóirse no d'fhuinneoga agus ná fuil feistithe le gloine ná le substaint eile dá samhail; (b) earraí gurb é atá ionta ná frámaí no saiseanna den tsórt san roimhráite agus iad feistithe le gloine no le substaint eile dá shamhail; (c) fuinneoga gurb é atá ionta ná píosaí gloine no substainte eile dá shamhail agus iad feistithe i luaidh; (d) compáirteanna, agus iad feistithe i luaidh, d'fhuinneoga den tsórt a luaidhtear sa mhír sin roimhe seo. | 40% | Foluíonn an focal “fuinneoga” mar a bhfuil sé sa dara colún ag an uimhir thagartha so foirléasanna, stoirm-chomhlaí, fuinneoga pábhála agus fuinneoga de gach saghas eile. |
8 | Earraí d'aon tsaghas acu so leanas agus iad déanta ar fad no nách mór ar fad d'iarann no de chruaidh no d'iarann agus de chruaidh le chéile, sé sin le rá:— (a) crúcaí, corráin, bandaí agus fearaistí da samhail chun guitéirí, píopaí báistighe, píopaí deataigh, píopaí aeriúcháin, agus píopaí eile dá samhail do choinneáil ina n-áit no do dhaingniú; (b) greamúcháin agus crúcaí falla nách giorra ná ceithre hórlach; (c) feistí speile; (d) tuislí cró-is-crúca, ar n-a n-iomportáil ina n-iomlán, nách giorra ná dhá órlach déag na cró-pháirteanna dhíobh; (e) cró-pháirteanna de thuislí cró-is-crúca má hiomportáltar na cró-pháirteanna san ar leithligh agus nách giorra ná dhá órlach déag iad; (f) crúc-pháirteanna de thuislí cró-is-crúca má hiomportáltar na crúc-pháirteanna san ar leithligh agus nách giorra ná órlach iad; (g) téightheoirí do bhoscaiarainn smúdála; (h) racaí rainse agus scríobáin rainse. | 331/3% | -- |
9 | (a) Téip (seachas téip fhighte) is dóich leis na Coimisinéirí Ioncuim do bheith beartuithe chun í d'úsáid in ionad sreangáin maidir le beartáin; (b) earraí is dóich leis na Coimisinéirí Ioncuim do bheith ceaptha, déanta, agus beartuithe chun iad d'úsáid mar ghabhadáin do théip den tsaghas san a luaidhtear sa mhír sin roimhe seo agus í in úsáid, agus fós compáirteanna de sna hearraí sin. | 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 Coimisinéirí Ioncuim is ceart. |
10 | Flaigíní folmhais iniompair chun bídh no dighe do chur ionta, agus compáirteanna de sna flaigíní sin, gan compáirteanna atá déanta ar fad no nách mór ar fad de chorc d'áireamh. | Pé ráta acu so leanas gur as do gheobhfar i ngach cás fé leith an méid diúité is mó, sé sin le rá, 50% no cúig pingne 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. |
11 | Caipíní mullaigh, tíleacha cromáin, agus tíleacha dín eile agus iad déanta i bpáirt no go hiomlán de chré no de stroighin Romhánaigh no de stroighin Phortland no d'aon stroighin hídrálaigh eile. | 50% | Ní déanfar an diúité forchuirtear le halt 4 den Acht Airgid, 1933 (Uimh. 15 de 1933), agus a luaidhtear ag uimhir thagartha 6 i gCuid I den 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. Pé uair is dóich leis an Aire Airgid, tar éis do dul í 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. |
12 | Roth-bharraí agus trucailí dhá roth a bheidh déanta ar fad no nách mór ar fad d'iarann no de chruaidh no d'iarann agus de chruaidh le chéile, agus fós compáirteanna (déanta d'iarann no de chruaidh no d'iarann agus de chruaidh le chéile) de sna roth-bharraí no de sna trucailí sin. | 25% | Pé uair is dóich leis an Aire Airgid, tar éis do dul i gcomhairle leis an Aire Tionnscail agus Tráchtála, gur ceart san do dhéanamh, féadfaidh na Coimisinéirí Ioncuim, le ceadúnas, a údarú d'aon duine áirithe, fé réir cólíonadh pé coinníollacha is oiriúnach leo d'fhorchur, aon earraí is ionchurtha fén diúité luaidhtear ag an uimhir thagartha so d'iomportáil gan an diúité sin do bheith íoctha ortha, agus an iomportáil sin do dhéanamh gan teora maidir le n-a ham no le n-a méid no maidir le ceachtar acu no go dteora áirithe maidir le n-a ham no le n-a méid, fé mar is dóich leis na Coimisinéirí Ioncuim is ceart. |
13 | Múnlaí no meaisíní chun blocanna, brící, no leacacha concréit do dhéanamh. | 25% | -- |
14 | Sreangán ceangaltóra no abhraistí de Mhanilla, de shisal no d'aon ascartach chruaidh den chineál cheánna seachas caighir. | 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. |
15 | Rolla - dhallóga bheidh déanta nách mór ar fad d'abhar figheadóireachta agus a bheidh, dar leis na Coimisinéirí Ioncuim, ceaptha, déanta, agus oiriúnach chun iad d'úsáid ar an taobh amuich de shiopaí agus d'áitreabhacha dá samhail, agus fós compáirteanna (déanta d'abhar ar bith) de sna rolla-dhallóga san. | 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. |
16 | Seolta, clúdaigh do sheolta, málaí do sheolta, agus clúdaigh do luaimh no do bháid. | 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. |
17 | Dual-abhraistí de chadás, de líon no de chnáib ar fad. | 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 Coimisinéiri Ioncuim is ceart. |
18 | Cásanna de shaghas trúncanna, culaith-chásanna, no cásanna attaché i gcóir úsáide pearsanta (pe'ca déanta i bpáirt no go hiomlán dóibh agus pe'ca bheidh earraí i gcóir úsáide pearsanta feistithe istigh ionta no ná beidh) gurb é atá sa chásáil imeachtraigh díobh, dar leis na Coimisinéirí Ioncuim, ná cart-chlár no paist-chlár no tuighe-chlár no paist-chlár úcta nea-mbolcánuithe, no abhar dá samhail sin, a bheidh, dar leis na Coimisinéirí Ioncuim, líomhnuithe no daithte no cumhduithe le páipéar líomhnuithe no daithte ach gan cásanna go bhfuil an chásáil imeachtrach díobh cumhduithe no clúduithe go hiomlán le héadach d'áireamh. | Pé ráta acu so leanas gur as do gheobhfar i ngach cás fé leith an méid diúité is mó, sé sin le rá:— 331/3% no pé ráta acu so leanas a bhaineann leis an gcás, sé sin le rá:— Ar chásanna nách giorra ná fiche órlach (ar n-a dtomhas ar an dtaobh amuich)— scilling an cás, no ar chásanna is giorra ná fiche órlach (ar n-a dtomhas ar an taobh amuich)— sé pingne an cás. | Ní déanfar an diúité forchuirtear le hAlt 5 den Acht Airgid, 1933 (Uimh. 15 de 1933), agus a luaidhtear ag uimhir thagartha I sa Dara 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. Pé uair is dóich leis an Aire Airgid, tar éis do dul i gcomhairle leis an Aire Tionnscail agus Tráchtála, gur ceart san do dhéanamh, féadfaidh na Coimisinéirí Ioncuim, le ceadúnas, a údarú d'aon duine áirithe, fé réir cólíonadh pé coinníollacha is oiriúnach leo d'fhorchur aon earraí is ionchurtha fén diúité luaidhtear ag an uimhir thagartha so d'iomportáil gan an diúité sin do bheith íoctha ortha, agus an iomportáil sin do dhéanamh gan teora maidir le n-a ham no le n-a méid no maidir le ceachtar acu no go dteora áirithe maidir le n-a ham no le n-a méid, fé mar is dóich leis na Coimisinéirí Ioncuim is ceart. |
19 | Abhar is dóich leis na Coimisinéirí Ioncuim is cart-chlár, paist-chlár, tuighe-chlár no paist-chlár úcta nea-mbolcánuithe, no abhar dá samhail sin, agus a hiomportálfar sa phíosa agus is dóich leis na Coimisinéirí Ioncuim do heagadh no do scóradh no do heitreadh no do lúbadh roimh é d'iomportáil agus is dóich leis na coimisinéirí Ioncuim do bheith oiriúnach chun é d'úsáid chun earraí is ionchurtha fén diúité luaidhtear ag an uimhir thagartha dheiridh sin roimhe seo do dhéanamh. | Pé ráta acu so leanas gur as do gheobhfar i ngach cás fé leith an méid diúité is mó, sé sin le rá:— 331/3% no pé ráta acu so leanas a bhaineann leis an gcás, sé sin le rá:— naoi bpingne an clár nách giorra ná fiche órlach no ceithre pingne an clár is giorra ná fiche órlach. | Ní déanfar an diúité forchuirtear le hAlt 5 den Acht Airgid, I933 (Uimh I5 de I933), agus a luaidhtear ag uimhir thagartha I sa Dara 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. 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. |
20 | Aon earra acu so leanas is dóich leis na Coimisinéirí Ioncuim do bheith déanta ar fad no nách mór ar fad de leathar no de chroiceann no de leathar bréige no de chroiceann bréige no d'aon dá shubstaint no níos mó acu san le chéile, sé sin le rá, strapaí agus creasa (pe'ca bheidh búclaí no ceangaltóirí eile ortha no ná beidh) agus abhar strapaí agus abhar creasa gan creasa ná abhar creasa do mheaisíní d'áireamh, agus fós gan strapaí ná creasa d'áireamh is páirt le linn a n-iomportála d'earra eile no is dóich leis na Coimisinéirí Ioncuim is de chineál mháinliaghachta no liaghachta. | 40% | -- |
21 | Aon earra acu so leanas is dóich leis na Coimisinéirí Ioncuim do bheith déanta ar fad no nách mór ar fad de leathar no de chroiceann no de leathar bréige no de chroiceann bréige no d'aon dá shubstaint no níos mó acu san le chéile, sé sin le rá, coiléirí, iallacha, agus féasracha is dóich leis na Coimisinéirí Ioncuim do bheith ceaptha, déanta, agus oiriúnach chun iad d'úsáid ar mhadraí no maidir le madraí. | 40% | Ní déanfar an diúité forchuirtear le hAlt 11 den Acht Airgid, 1932 (Uimh. 20 de 1932), agus a luaidhtear ag uimhir thagartha 35 sa Chéad Sceideal a ghabhann leis an Acht san d'éileamh ná do ghearradh ar aon earra is ionchurtha fén diúité luaidhtear ag an uimhir thagartha so. |
22 | (a) Cloch (nách slinn ná marmar) i gcóir leacht no ailtireachta no tógála agus a bheidh cóirithe no líomhtha no oibrithe ar aon tslí eile, ach gan cloch d'áireamh ná beidh, le linn a hiomportála, gearrtha le sábh ar níos mó ná dhá éadan di, agus fós gan cloch bhrúighte d'áireamh; (b) marmar i gcóir leacht no ailtireachta no tógála agus a bheidh cóirithe no líomhtha no oibrithe ar shlí eile; (c) marmar neamh-oibrithe; (d) slisneacha de mharmar agus slisneacha measctha de mharmar agus de chloich eile, gan aon tslisneacha den tsórt san a hiomportálfar mar pháirt d'earra eile d'áireamh. | 100% | Bainfidh forálacha Ailt 8 den Finance Act, 1919, leis an diúité luaidhtear ag an uimhir thagartha so ach an abairt “Saorstát Éireann” do chur in ionad na habairte “Great Britain and Ireland” agus fé is dá ndeintí earraí is ionchurtha fén diúité sin do luadh sa Dara Sceideal a ghabhann leis an Acht san, sa liost d'earraí go gcuirtear dhá dtrian den lán-ráta i mbaint leo mar ráta tosaíochta. Pé uair is dóich leis an Aire Airigd 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 | Oighear, a hiomportálfar ar leithligh. | Scilling an céad meáchaint. | 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 Coimisinéiri 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. |
24 | Duillíní d'abhar fhighte agus litreacha no uimhreacha no gréasa cló-bhuailte ortha, gan aon duillín den tsórt san d'áireamh is páirt, le linn a iomportála, d'earra eile. | 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. |
25 | Leabhair úrnuithe, leabhair aifrinn, portúis, leabhair iomann agus leabhair eile a húsáidtear chun Dia d'adhradh, agus fós bíoblaí agus tiomnaí. | 30% | Ní déanfar an diúité forchuirtear le halt 11 den Acht Airgid, 1932 (Uimh. 20 de 1932), agus a luaidhtear ag mír (b) d'uimhir thagartha 15 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. Ní bhainfidh alt 25 den Acht Airgid, 1924 (Uimh. 27 de 1924), leis an diúité luaidhtear ag an uimhir thagartha so, agus dá réir sin ní bheidh an t-éileamh minimum a forchuirtear leis an alt san inéilithe alos an diúité sin. 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 | Feadáin, feadracht, píopaí, agus píopracht de chopar go dtiughas falla nách mó ná ochtú órlaigh agus go dtrastomhas inmheánach nách mó ná dhá orlach go gceathrú ach gan aon fheadán, feadracht, píopa ná píopracht den tsórt san d'áireamh do cuireadh, roimh é d'iomportáil, fé aon oibriú déantóireachta seachas é do chumadh no é do lúbadh no is cuid d'earra eile le linn a iomportála. | 75% | 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 | (a) Ullamhóidí máisiúcháin is dóich leis na Coimisinéirí Ioncuim do bheith de shaghas a húsáidtear de ghnáth ar chneas, ar ghruaig, ar ingne, ar fhiacla (agus fiacla bréige d'áireamh), no ar bhéal an duine no maidir leis an gceánna ach gan pland-íleacha, cré úcaire, geilé petroleum ná fise gruaige d'áireamh; (b) cumhruithe gan biotáille cumhruithe ná pland-íleacha cumhruithe d'áireamh. | Pé ráta acu so leanas gur as do gheobhfar i ngach cás fé leith an méid diúité is mó, sé sin le rá:— 50% no pé ráta acu so leanas a bhaineann leis an gcás, sé sin le rá:—más do réir meáchainte a horduítear sa liost oifigiúil iomportála an earra d'iontráil ar í d'iomportáil, cúig scillinge an púnt, no más do réir tomhais a horduítear sa liost oifigiúil iomportála an earra d'iontráil ar í d'iomportáil, dhá phúnt agus deich scillinge an galún. | Ní déanfar an diúité luaidhtear ag an uimhir thagartha so d'éileamh ná do ghearradh ar aon earra is ionchurtha fén diúité forchuirtear le halt 4 den Acht Airgid, 1933 (Uimh. 15 de 1933), agus a luaidhtear ag uimhir thagartha 13 sa Chéad Sceideal a ghabhann leis an Acht san no is ionchurtha fén diúité forchuirtear le halt 8 den Acht Airgid, 1934 (Uimh. 31 de 1934), agus a luaidhtear ag uimhir thagartha 12 sa Chéad Sceideal a ghabhann leis an Acht san. An diúité luaidhtear ag an uimhir thagartha so is diúité é i dteanta agus ni diúité é in ionad aon diúité is inéilithe alos aon bhiotáille no aon tsacairín a bheidh san earra no do húsáideadh chun na hearra do dhéanamh no d'ullamhú. Ach amháin mar adubhradh, ní bheidh aon diúité eile custum do bhí i bhfeidhm an 16adh lá de Bhealtaine, 1935 (seachas an t-éileamh minimum a forchuirtear le halt 25 den Acht Airgid, 1924 (Uimh. 27 de 1924), agus an diúité a forchuirtear le halt 22 den Acht Airgid, 1932 (Uimh. 20 de 1932)), inéilithe ná inghearrtha ar aon earra is ionchurtha fén diúité luaidhtear ag an uimhir thagartha so, d'ainneoin éinní contrárdha dho san atá san Acht no san Ordú le n-a bhforchuirtear an diúité eile sin. 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. |
28 | (a) Fearas is dóich leis na Coimisinéirí Ioncuim is fearas cuisníochta no fearas fuarstórála ar fad no nách mór ar fad no is fearas cuisníochta go leathrannach agus fearas fuar-stórála go leathrannach agus is dóich leis na Coimisinéirí Ioncuim do bheith déanta, ceaptha, agus oiriúnach chun é d'úsáid chun crícheanna tráchtála ach gan aon fhearas den tsórt san d'áireamh is dóich leis na Coimisinéirí Ioncuim do bheith déanta, ceaptha, agus oiriúnach go príomhdha chun é d'úsáid chun crícheanna uachtarlainne no déiríochta seachas uachtar oighreata do dhéanamh no do stóráil; (b) fearas chun teas-rialú no oiriúnú do dhéanamh ar aer a tiomáintear tríd an bhfearas chun foirgintí d'aeriú laistigh; (c) compáirteanna d'aon fhearas acu san a luaidhtear i gceachtar fo-mhír acu san roimhe seo mar fhearas is ionchurtha fé dhiúité ach gan na compáirteanna so leanas d'áireamh, sé sin le rá: mótair, dlúthairí, castáin, comhlaí, agus gléas measctha uachtair oighreata, agus fós gan crúscaí, plátaí, ná coimeádáin den tsaghas chéanna a bheidh déanta de chré ghloinithe d'áireamh. | 25% | Pé uair is dóich leis an Aire Airgid, tar éis do dul i gcomhairle leis an Aire Tionnscail agus Tráchtála, gur ceart san do dhéanamh, féadfaidh na Coimisinéirí Ioncuim, le ceadúnas, a údarú d'aon duine áirithe, fé réir cólíonadh pé coinníollacha is oiriúnach leo d'fhorchur, aon earraí is ionchurtha fén diúité luaidhtear ag an uimhir thagartha so d'iomportáil gan an diúité sin do bheith íoctha ortha, agus an iomportáil sin do dhéanamh gan teora maidir le n-a ham no le n-a méid no maidir le ceachtar acu no go dteora áirithe maidir le n-a ham no le n-a méid, fé mar is dóich leis na Coimisinéirí Ioncuim is ceart. |
29 | (a) Pinn luaidhe, criáin agus cailceanna i gcóir marcála, tarraiceoireachta, no scríbhneoireachta, pe'ca bheid i gcásaí no ná beid, agus pe'ca go bhfeistisí no gabhálaisí ceangailte dhíobh a hiomportálfar iad no dá n-éamuis, ach gan pinn luaidhe go sleamhnán no go luaidhe aistritheach no ion-aistrithe d'áireamh, ná fós gan criáin ná cailceanna d'áireamh a bheidh táirgthe tré oibriú teilgthe ach ná beidh déanta ar bhonn chéireach; (b) compáirteanna (gan sleamhnáin ná luaidhte d'áireamh) d'aon phinn luaidhe, criáin, no cailceanna den tsórt san a luaidhtear sa mhír sin roimhe seo mar earraí is ionchurtha fé dhiúité; (c) cipíní is cosa pinn agus a bheidh déanta ar fad no nách mór ar fad d'adhmad agus a bheidh curtha fé oibriú mhaithneacháin, laicearuithe, no líomhnuithe. | Pé ráta acu so leanas gur as do gheobhfar i ngach cás fé leith an méid diúité is mó, sé sin le rá:— 331/3% no pé ráta acu so leanas a bhaineann leis an gcás, sé sin le rá:—i gcás ina mbeidh an earra is ionchurtha fé dhiúité ocht n-órlach no fé bhun ocht n-órlach ar fhaid— ceithre scillinge an grós, no i gcás ina mbeidh an earra is ionchurtha fé dhiúité níos mó ná ocht n-órlach ar fhaid— ocht scillinge an grós. | Ní déanfar an diúité luaidhtear ag an uimhir thagartha so d'éileamh ná do ghearradh ar aon earra is ionchurtha fén diúité luaidhtear ag uimhir thagartha 27 sa Sceideal so agus a deintear inéilithe ansan ar ullamhóidí maisiúcháin áirithe agus ar chumhrachtaí áirithe luaidhtear ag an uimhir thagartha san. Chun crícheanna an diúité luaidhtear ag an uimhir thagartha so sa mhéid go bhfuil sé inéilithe ar na compáirteanna luaidhtear i mír (b) sa dara colún tuigfear slata eitrithe agus slata líonta i gcóir úsáide i ndéanamh peann luaidhe, crián, no cailceanna de chineál is ionchurtha fén diúité sin do bheith ina gcó-ghabhála de chompáirteanna de phinn luaidhe, de chriáin, no de chailceanna den tsórt san, agus tuigfear gurb ionann líon na gcompáirteanna san in aon tslait den tsórt san agus líon na n-eitreach no na sleamhnán no na luaidhte sa tslait sin, agus éileofar an diúité sin ortha dá réir sin. 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. |
DARA SCEIDEAL.
TUILLE DIUITETHE CUSTUM.
Cuid I.
Uimh. Thag. | An Saghas Earra is Ionchurtha fé Dhiúité | Ráta an Diúité |
1 | Aspalt, biothamhain, pic, agus tarra de gach saghas, pe'ca hiomportáltar amh iad no tar éis cóiriú no ullamhú do dhéanamh ortha, agus fós meascáin d'aon dá shubstaint no níos mó acu san. | An cmt. 3d. |
2 | Aon earra (nách ionchurtha fé dhiúité ar shlí eile) is dóich leis na Coimisinéirí Ioncuim is linóleum. | An tslat cheárnach 6d. |
3 | Aon earra (nách ionchurtha fé dhiúité ar shlí eile) is dóich leis na Coimisinéirí Ioncuim is éadach íle. | An tslat cheárnach 2d. |
4 | Earraí bheidh déanta ar fad no nách mór ar fad d'asbeist. | An cmt. 1/- |
5 | Stailc agus decstrin. | An cmt. 3/- |
6 | Rís, plúr ríse, agus min ríse, gan aon ullamhóid d'áireamh is dóich leis na Coimisinéirí Ioncuim do bheith déanta as faighneoga ríse. | An cmt. 2/- |
7 | Tíleacha agus leacacha de gach saghas agus iad déanta ar fad no nách mór ar fad de chré, de chriadh-earra, no de stroighin, agus nách íonchurtha fé dhiúité ar shlí eile. | An cmt. 5/- |
8 | Slinnte cinn tighe. | An cmt. 5/- |
9 | (a) Olann; (b) iarmhar olna, seachas flocas. | An 100 lb. 10/- |
10 | Píopaí gloinithe agus iad déanta ar fad no nách mór ar fad de chré no de chriadh-earra, agus ceangail ghloinithe (i gcóir píopaí d'aon tsaghas) agus iad déanta ar fad no nách mór ar fad de chré no de chriadh-earra. | An cmt. 9d. |
11 | Caora fineamhna. | An lb. 1d. |
12 | Piseáin tiormuithe. | An lb. ½d. |
Cuid II.
13 | Gloine de gach saghas a hiomportálfar ina leatháin no ina stiallacha, pe'ca cóimhréidh no lúbtha no cuartha no cumtha ar shlí eile dhi. | 10% |
14 | Gréithí gloine (nách ionchurtha fé dhiúité ar shlí eile agus gan aon earraí ionta le linn a n-iomportála) is dóich leis na Coimisinéirí Ioncuim is oiriúnach chun úsáide no ornáide tighis. | 10% |
15 | Páipéar gan aon abhar ná gréas cló-bhuailte air. | 5% |
16 | Páipéar go mbeidh gréas no patrún cló-bhuailte air agus is dóich leis na Coimisinéirí Ioncuim do bheith oiriúnach go príomhdha chun é d'úsáid mar fhallapháipéar. | 5% |
17 | Buidéil ghloine fholmha agus crúscaí gloine folmha nách ionchurtha fé dhiúité ar shlí eile, gan buidéil ná crúscaí gloine d'áireamh is dóich leis na Coimisinéirí Ioncuim do bheith oiriúnach go príomhdha chun iad d'úsáid i saotharlainn. | 10% |
TRIU SCEIDEAL.
SIUICRE, MOLAS, GLUCOS, SACAIRIN.
RATAI DIUITETHE, AIS-TARRAICI AGUS LIUNTAISI.
CUID I.—DIUITETHE.
Earraí | Diúitéthe Custum | Diuitethe Mail | |||||||||
Siúicre agus molás a bheidh déanta ar fad as Biatas do fásadh i Saorstát Éireann | Gach Earra Eile | ||||||||||
s. | d. | s. | d. | s. | d. | ||||||
Siúicre thaisbeánann pólarú is mó ná ocht ngráid nóchad ar n-a thástáil leis an bpólariscóip ... | an cmt. | 21 | 0 | 4 | 8 | 21 | 0 | ||||
Siúicre de phólarú nách mó ná sé gráid sheachtód ... ... ... | ,, | 10 | 1 | 2 | 3 | 10 | 1 | ||||
Siúicre, de ghrád phólaruithe:— | |||||||||||
Is mó ná | 76 | agus nách | mó ná | 77 | an cmt. | 10 | 4.9 | 2 | 3.7 | 10 | 4.9 |
,, | 77 | ,, | ,, | 78 | ,, | 10 | 9.0 | 2 | 4.6 | 10 | 9.0 |
,, | 78 | ,, | ,, | 79 | ,, | 11 | 1.0 | 2 | 5.5 | 11 | 1.0 |
,, | 79 | ,, | ,, | 80 | ,, | 11 | 5.0 | 2 | 6.4 | 11 | 5.0 |
,, | 80 | ,, | ,, | 81 | ,, | 11 | 9.1 | 2 | 7.3 | 11 | 9.1 |
,, | 81 | ,, | ,, | 82 | ,, | 12 | 1.1 | 2 | 8.2 | 12 | 1.1 |
,, | 82 | ,, | ,, | 83 | ,, | 12 | 5.1 | 2 | 9.1 | 12 | 5.1 |
,, | 83 | ,, | ,, | 84 | ,, | 12 | 9.7 | 2 | 10.1 | 12 | 9.7 |
,, | 84 | ,, | ,, | 85 | ,, | 13 | 2.2 | 2 | 11.1 | 13 | 2.2 |
,, | 85 | ,, | ,, | 86 | ,, | 13 | 6.7 | 3 | 0.1 | 13 | 6.7 |
,, | 86 | ,, | ,, | 87 | ,, | 13 | 11.3 | 3 | 1.1 | 13 | 11.3 |
,, | 87 | ,, | ,, | 88 | ,, | 14 | 4.3 | 3 | 2.3 | 14 | 4.3 |
,, | 88 | ,, | ,, | 89 | ,, | 14 | 9.4 | 3 | 3.4 | 14 | 9.4 |
,, | 89 | ,, | ,, | 90 | ,, | 15 | 3.4 | 3 | 4.7 | 15 | 3.4 |
,, | 90 | ,, | ,, | 91 | ,, | 15 | 9.5 | 3 | 6.1 | 15 | 9.5 |
,, | 91 | ,, | ,, | 92 | ,, | 16 | 3.5 | 3 | 7.4 | 16 | 3.5 |
,, | 92 | ,, | ,, | 93 | ,, | 16 | 9.6 | 3 | 8.8 | 16 | 9.6 |
,, | 93 | ,, | ,, | 94 | ,, | 17 | 3.6 | 3 | 10.1 | 17 | 3.6 |
,, | 94 | ,, | ,, | 95 | ,, | 17 | 9.6 | 3 | 11.4 | 17 | 9.6 |
,, | 95 | ,, | ,, | 96 | ,, | 18 | 3.7 | 4 | 0.8 | 18 | 3.7 |
,, | 96 | ,, | ,, | 97 | ,, | 18 | 9.7 | 4 | 2.1 | 18 | 9.7 |
,, | 97 | ,, | ,, | 98 | ,, | 19 | 3.8 | 4 | 3.5 | 19 | 3.8 |
Molás (ach amháin nuair a tógtar amach é chun a úsáidthe ag stilleuraí ceadúnaithe i ndéanamh biotáille) agus siúicre iompála agus gach siúicre agus súgh siúicre eile nách féidir a thástáil go hiomlán leis an bpólariscóip agus ná héilítear diúité air go speisialta tré fheidhm forálacha eile na Coda so den Sceideal so:— | |||||||||||
Má bhíonn 70 per cent. no níos mó d'abhar chun milsithe ionta ... ... ... | an cmt. | 13 | 10 | 3 | 1 | 13 | 10 | ||||
Má bhíonn níos lugha ná 70 per cent. agus níos mó ná 50 per cent. d'abhar chun milsithe ionta ... ... | ,, | 10 | 1 | 2 | 3 | 10 | 1 | ||||
Mara mbeidh thar 50 per cent. d'abhar chun milsithe ionta | ,, | 5 | 0 | 1 | 1 | 5 | 0 | ||||
Tuigfear an t-abhar chun milsithe do bheith chó mór le méid iomlán an tsiúicre atá san earra mar a déanfar san amach tré dheighlteánacht a déanfar fé mar ordóidh na Coimisinéirí Ioncuim. | |||||||||||
Glúcós:— | |||||||||||
Soladach | ... | ... | ... | ... | an cmt. | 13 | 10 | -- | 13 | 10 | |
Fliuch | ... | ... | ... | ... | ,, | 10 | 1 | -- | 10 | 1 | |
Sacairín (le n-a n-áirmhítear substaintí is den chineál chéanna no a húsáidtear ar an gcuma gcéanna) ... ... ... | an t-únsa | 6 | 4 | -- | 6 | 4 | |||||
CUID II.
AIS-TARRAICI AGUS LIUNTAISI.
A.—CUSTUIM.
Cineál an Ais-Tarraic no an Liúntais | Méid no Ráta an Ais-Tarraic no an Liúntais |
(1) Ais-tarrac nuair a déanfar siúicre no molás ar ar híocadh diúité (le n-a n-áirmhítear siúicre no molás do rinneadh as siúicre no as molás ar ar híocadh diúité) agus do ghaibh tré mhonarcha shiúicre i Saorstát Éireann d'easportáil, no do chur ar bord luinge no do lóisteáil i mbanna-stóras chun é d'úsáid mar stóranna luinge. | I gcás moláis do rinneadh fé bhanna, suim is có-mhéid leis an diúité do híocadh agus, in aon chás eile, suim is có-mhéid leis an diúité do bheadh inéilithe nuair do hiomportálfaí earra den tsórt chéanna. |
(2) Ais-tarrac nuair a lóisteálfar i mbanna-stóras, chun a heasportála, beoir gur húsáideadh ina grúdú siúicre no glúcós ar ar híocadh diúité. | Suim is có-mhéid leis an diúité do híocadh alos an tsiúicre no an ghlúcóis. |
(3) Ais-tarrac nuair a heasportálfar, no a cuirfear ar bord luinge no a lóisteálfar i mbanna-stóras chun a n-úsáidthe mar stóranna luinge, earraí (seachas beoir) gur húsáideadh ina ndéanamh no ina n-ullamhú i Saorstát Éireann aon tsiúicre, molás, glúcós no sacairín ar ar híocadh diúité. | Suim is có-mhéid leis an diúité is inéilithe alos an mhéide sin den tsiúicre, den mholás, den ghlúcós no den tsacairín is léir do sna Coimisinéirí Ioncuim do húsáideadh i ndéanamh no in ullamhú na n-earraí, no, i gcás déantúisí fuighligh, a bheith sna hearraí. |
(4) Ais-tarrac a lomhálfar do ghlantóir ar mholás do rinneadh i Saorstát Éireann, as siúicre ar ar híocadh an diúité iomportála do réir an ráta reatha, agus a seachadadh do stilleuraí cheadúnaithe chun é d'úsáid i ndéanamh biotáille ... ... an cmt. | s. d. 5 0 |
(5) Liúntas do ghlantóir ar mholás nár húsáideadh ach amháin mar bhia d'eallach stuic agus do rinneadh i Saorstát Éireann as siúicre ar ar híocadh an diúite iomportála do réir an ráta reatha ... ... an cmt. | s. d. 5 0 |
B.—MAL.—SIUICRE AGUS MOLAS A BHEIDH DEANTA AR FAD AS BIATAS DO FASADH I SAORSTÁT ÉIREANN.
Cineál an Ais-Tarraic no an Liúntais | Méid no Ráta an Ais-Tarraic no an Liúntais. |
(1) Ais-tarrac ar shiúicre no molás ar ar híocadh diúité d'easportáil, no do chur ar bord luinge no do lóisteáil i mbanna-stóras chun é d'úsáid mar stóranna luinge. | Suim is có-mhéid leis an diúité do híocadh. |
(2) Ais-tarrac nuair a lóisteálfar i mbanna-stóras, chun a heasportála, beoir gur húsáideadh ina grúdú siúicre ar ar híocadh diúité. | Suim is có-mhéid leis an diúité do híocadh alos an tsiúicre. |
(3) Ais-tarrac nuair a heasportálfar, no a cuirfear ar bord luinge no a lóisteálfar i mbanna-stóras chun a n-úsáidthe mar stóranna luinge, earraí (seachas beoir) gur húsáideadh ina ndéanamh no ina n-ullamhú i Saorstát Éireann aon tsiúicre no molás ar ar híocadh diúité. | Suim is có-mhéid leis an diúité do híocadh alos an mhéide sin den tsiúicre no den mholás is léir do sna Coimisinéirí Ioncuim do húsáideadh i ndéanamh no in ullamhú na n-earraí. |
(4) Ais-tarrac a lomhálfar do ghlantóir ar mholás do rinneadh i Saorstát Éireann as siúicre ar ar híocadh an diúité máil agus a seachadadh do stilleuraí cheadúnaithe chun é d'úsáid i ndéanamh biotáille ... an cmt. | s. d. 1 1 |
(5) Liúntas do ghlantóir ar mholás nár húsáideadh ach amháin mar bhia d'eallach stuic agus do rinneadh i Saorstát Éireann as siúicre ar ar híocadh an diúité máil ... an cmt. | s. d. 1 1 |
C.—MAL.—GACH EARRA EILE.
Cineál an Ais-Tarraic no an Liúntais | Méid no Ráta an Ais-Tarraic no an Liúntais |
(1) Ais-tarrac nuair a déanfar siúicre, molás, glúcós no sacairín ar ar híocadh diúité d'easportáil, no do chur ar bord luinge no do lóisteáil i mbanna-stóras chun é d'úsáid mar stóranna luinge. | Suim is có-mhéid leis an diúité do híocadh. |
(2) Ais-tarrac nuair a lóisteálfar i mbanna-stóras, chun a heasportála, beoir gur húsáideadh ina grúdú siúicre no glúcós ar ar híocadh diúité. | Suim is có-mhéid leis an diúité do híocadh. |
(3) Ais-tarrac nuair a heasportálfar, no a cuirfear ar bord luinge no a lóisteálfar i mbanna-stóras chun a n-úsáidthe mar stóranna luinge, earraí (seachas beoir) gur húsáideadh ina ndéanamh no ina n-ullamhú i Saorstát Éireann aon tsiúicre, molás, glúcós no sacairín ar ar híocadh diúité. | Suim is có-mhéid leis an diúité do híocadh alos an mhéide sin den tsiúicre, den mholás, den ghlúcós no den tsacairín is léir do sna Coimisinéirí Ioncuim do húsáideadh i ndéanamh no in ullamhú na n-earraí. |
(4) Ais-tarrac a lomhálfar do ghlantóir ar mholás do rinneadh i Saorstát Éireann as siúicre ar ar híocadh an diúité máil do réir an ráta reatha agus a seachadadh do stilleuraí cheadúnaithe chun é d'úsáid i ndéanamh biotáille ... ... ... an cmt. | s. d. 5 0 |
(5) Ais-tarrac ar ghlúcós ar ar híocadh diúité do lóisteáil i stóras ar n-a cheadú ag na Coimisinéirí Ioncuim fé alt 2 den Manufactured Tobacco Act, 1863, chun tobac cavendish agus tobac negrohead do dhéanamh. | Suim is có-mhéid leis an ais-tarrac do bheadh iníoctha ar an nglúcós d'easportáil. |
(6) Liúntas do ghlantóir ar mholás nár húsáideadh ach amháin mar bhia d'eallach stuic agus do rinneadh i Saorstát Éireann as siúicre ar ar híocadh an diúité máil do réir an ráta reatha ... ... ... an cmt. | s. d. 5 0 |
CEAHRU SCEIDEAL.
DIUITE AR THORTHAI AMHA.
Uimh. Thag. | An Saghas Torthaí | Ráta an Diúité |
1 | Ubhla. | 1d. an lb. |
2 | Piorraí. | 1d. an lb. |
3 | Plumaí (ar a n-áirmhítear daimsíní, dulóisí, agus glas-phlumaí):— | |
(a) a hiomportálfar aon 1adh lá de Lúnasa no dá éis sin agus roimh an 31adh lá de Dheire Fómhair díreach ina dhiadh sin no an lá san. | 2d. an lb. | |
(b) a hiomportálfar aon 1adh lá de Mhí na Samhna no dá éis sin agus roimh an 31adh lá d'Iúl díreach ina dhiaidh sin no an lá san. | 1d. an 1b. | |
4 | Silíní a hiomportálfar aon 24adh lá de Mheitheamh no dá éis sin agus roimh an 31adh lá d'Iúl díreach ina dhiaidh sin no an lá san. | 3d. an 1b. |
5 | Súgha talmhan a hiomportálfar aon 15adh lá de Mheitheamh no dá éis sin agus roimh an 31adh lá d'Iúl díreach ina dhiaidh sin no an lá san. | 3d. an 1b. |
6 | Súgha craobh (ar a n-áirmhítear sméara lógáin) a hiomportálfar aon 1adh lá d'Iúl no dá éis sin agus roimh an 31adh lá de Lúnasa díreach ina dhiaidh sin no an lá san. | 3d. an 1b. |
7 | Cuiríní. | 3d. an 1b. |
8 | Spiúnáin. | 3d. an 1b. |
CUIGIU SCEIDEAL.
DIUITETHE AR THOBAC.
CUID I.
DIUITE CUSTUM.
An Ráta Iomlán (an 1b.) | An Ráta Tosaíochta (an 1b.) | |||
Tobac Nea-Dhéanta:— | s. | d. | s. | d. |
Má bhíonn sé scamhaite no na loirgne bainte as:— | ||||
Agus 10 1b. no níos mó d'fhliuchra i ngach 100 1b. meáchainte dhe ... ... ... | 10 | 0½ | -- | |
Agus níos lugha ná 10 1b. d'fhliuchra i ngach 100 1b. meáchainte dhe ... ... ... | 11 | 1½ | -- | |
Má bhíonn sé gan bheith scamhaite no gan na loirgne bheith bainte as:— | ||||
Agus 10 1b. no níos mó d'fhliuchra i ngach 100 1b. meáchainte dhe ... ... ... | 10 | 0 | -- | |
Agus níos lugha ná 10 1b. d'fhliuchra i ngach 100 1b. meáchainte dhe ... ... ... | 11 | 1 | -- | |
Tobac Déanta, eadhon:— | s. | d. | s. | d. |
Todóga ... ... ... ... ... ... | 19 | 1 | 15 | 10⅚ |
Toitíní ... ... ... ... ... ... | 15 | 5 | 12 | 10⅙ |
Cavendish no Negrohead ... ... ... ... | 14 | 7 | 12 | 1⅚ |
Cavendish no Negrohead do rinneadh fé Bhanna | 12 | 8 | 10 | 6⅔ |
Tobac Déanta eile ... ... ... ... | 12 | 8 | 10 | 6⅔ |
Snaois agus níos mó ná 13 1b. d'fhliuchra i ngach 100 1b. meáchainte dhi ... ... ... | 12 | 0 | 10 | 0 |
Snaois agus gan níos mó ná 13 1b. d'fhliuchra i ngach 100 1b. meáchainte dhi ... ... | 14 | 7 | 12 | 1⅚ |
Cuid II.
DIUITETHE MAIL.
Tobac Nea-dhéanta, eadhon:— | s. | d. | |
Go mbeidh 10 1b. no níos mó d'fhliuchra i ngach 100 1b. meáchainte dhe ... ... ... ... ... ... | an 1b. | 9 | 2 |
Go mbeidh níos lugha ná 10 1b. d'fhliuchra i ngach 100 1b. meáchainte dhe ... ... ... ... ... ... | ,, | 10 | 2 |
Tobac Déanta, eadhon:— | |||
Cavendish no Negrohead do rinneadh fé Bhanna ... ... | ,, | 11 | 11 |
Cuid III.
Tobac Nea-dhéanta, eadhon:— | s. | d. | |
Go mbeidh 10 1b. no níos mó d'fhliuchra i ngach 100 1b. meáchainte dhe ... ... ... ... ... ... | an 1b. | 8 | 0 |
Go mbeidh níos lugha ná 10 1b. d'fhliuchra i ngach 100 1b. meáchainte dhe ... ... ... ... ... ... | ,, | 8 | 11 |
Tobac Déanta, eadhon:— | |||
Cavendish no Negrohead do rinneadh fé Bhanna ... ... | ,, | 10 | 5 |
SEU SCEIDEAL.
DIUIT AR BHROGA AGUS AR BHROGA ISLE.
Uimh. Thag. | An Saghas Earra is Ionchurtha fé Dhiúité | Ráta an Diúité |
1 | Bróga agus bróga ísle go mbeidh 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 bheidh 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. | Méid is có-ionann 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 san. | Méid is có-ionann le triocha per cent. de luach na hearra. |
3 | Bróga agus bróga ísle ná beidh a n-uachtair déanta ar fad no nách mór ar fad de leathar agus de chroiceann ná de cheachtar acu san, ach gan áireamh do dhéanamh ar bhróga bheidh déanta ar fad no nách mór ar fad de chúitsiúc, d'abhar do rinneadh díonach le cúitsiúc, d'abhar de clúduíodh le cúitsiúc no de dhá abhar no níos mó acu san le chéile ná fós ar bhróga ísle go mbeidh 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 có-ionann 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 beidh déanta ar fad no nách mór ar fad de leathar agus de chroiceann ná de cheachtar acu san. | Méid is có-ionann le fiche per cent. de luach na hearra. |
5 | Bróga bheidh 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. | Pé ráta acu so leanas a bhaineann leis an gcás, sé sin le rá:— (a) más mó ná naoi n-órlach mór-fhaid na bróige o sháil go rinn lasmuich—dhá scilling an bhróg: (b) maran mó ná naoi n-órlach an mhórfhaid sin—naoi bpingne an bhróg. |
6 | Bróga ísle go mbeidh 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 beidh a n-uachtair déanta ar fad no nách mór ar fad de leathar agus de chroiceann no de cheachtar acu san. | Sé pingne an bhróg íseal. |
SEACHTU SCEIDEAL.
DEIREADH DO CHUR LE DIUITETHE AIRITHE CUSTUM.
Cuid I.
DIUITETHE FORCHUIRTEAR LEIS AN ACHT AIRGID. 1932 (Uimh. 20 de 1932).
Uimh. Thag. | An tAchtachán le n-a bhForchuirtear no le n-a Mínítear an Diúité | Mion-innste ar an Diúité | Tuairisc Ghenerálta an Diúité |
1 | Alt 16. | An diúité forchuirtear leis an Alt san 16, ach sa mhéid sin amháin go bhfuil sé inéilithe ar chluig agus ar chompáirteanna de chluig. | An diúité ar chluig agus ar pháirteanna de chluig. |
2 | Céad Sceideal, uimhir thagartha 13. | An diúité luaidhtear ag an uimhir thagartha san 13. | An diúité ar shnasáin áirithe. |
3 | Céad Sceideal, uimhir thagartha 27. | An diúité luaidhtear ag an uimhir thagartha san 27, ach sa mhéid sin amháin go bhfuil an diúité sin inéilithe ar earraí luaidhtear i mír (a) sa dara colún ag an uimhir thagartha san. | An diúité ar earraí scianadóirehta áirithe de chruaidh no d'iarann. |
Cuid II.
DIUITETHE FORCHUIRTEAR LEIS AN ACHT AIRGID (DIUITETHE CUSTUM) (Uimh. 4), 1932 (Uimh. 34 de 1932).
4 | Céad Sceideal, uimhir thagartha 6. | An diúite luaidhtear ag an uimhir thagartha san 6. | An diúité ar cheangail chufa, bocóidí, etc. áirithe. |
5 | Céad Sceideal, uimhir thagartha 19. | An diúité luaidhtear ag an uimhir thagartha san 19. | An diúité ar shaghsanna áirithe cloiche. |
6 | Céad Sceideal, uimhir thagartha 21 | An diúité luaidhtear ag an uimhir thagartha san 21, mar a leasuítear san ag uimhir thagartha 7 sa tSeachtú Sceideal a ghabhann leis an Acht Airgid, 1933 (Uimh. 15 de 1933). | An diúité ar abhar dín agus ar abhair a húsáidtear in ionad feilte. |
Cuid III.
DIUITE FORCHUIRTEAR LEIS AN ACHT AIRGID, 1933 (Uimh. 15 de 1933).
Uimh. Thag. | An tAchtachán le n-a bhForchuirtear no le n-a Mínítear an Diúité | Mion-innste ar an Diúité | Tuairisc Ghenerálta an Diúité |
7 | Alt. 6. | An diúité forchuirtear leis an alt san 6 mar a leasuítear san le halt 21 den Acht Airgid, 1934 (Uimh. 31 de 1934). | An diúité ar thorthaí áirithe. |
Cuid IV.
DIUITETHE FORCHUIRTEAR LEIS AN ACHT AIRGID, 1934 (Uimh. 31 de 1934).
8 | Céad Sceideal, uimhir thagartha 17. | An diúité luaidhtear ag an uimhir thagartha san 17. | An diúité ar thorthaí áirithe i stáin. |
9 | Céad Sceideal, uimhir thagartha 19. | An diúité luaidhtear ag an uimhir thagartha san 19. | An diúité ar fhrámaí miotail áirithe i gcóir fuinneog. |
OCHTU SCEIDEAL.
ACHTANNA AIRGID AIRITHE DO LEASU.
Cuid I.
ACHT AIRGID (DIUITETHE CUSTUM) (Uimh. 2) 1931 (Uimh. 39 de 1931).
Uimh. Thag. | An tAlt no an Sceideal a Leasuítear | Cineál an Leasuithe | Abhar Generálta an Leasuithe |
1 | Fo-alt (3) d'alt I, mar a leasuítear san le halt 5 den Acht Airgid (Diúitéthe Custum) (Uimh. 4), 1932 (Uimh. 34 de 1932). | (a) Déanfar an diúité forchuirtear leis an bhfo-alt san (3) d'éileamh, do ghearradh, agus d'íoc do réir ráta is có-ionann le dachad per cent. de luach na hearra in ionad an ráta ceaptar leis an alt san 5; agus (b) ní bhainfidh forálacha ailt 8 den Finance Act, 1919, leis an diúité sin. | Atharú ar ráta an diúité ar ughaim. |
Cuid II.
Uimh. Thag. | An tAlt no an Sceideal a Leasuítear | Cineál an Leasuithe | Abhar Generálta an Leasuithe |
2 | Alt 22, mar a leasuítear san le hachtacháin ina dhiaidh sin. | Cuirfear na focail agus na míreanna so leanas i ndeireadh fo-ailt (7) den alt san 22, sé sin le rá:— “agus (j) ullamhóidí chun snasuithe de gach saghas, agus (k) cóirithe máinliaghachta d'abhar fhigheadóireachta.” | Cur leis na hearraí is ionchurtha fé dhiúité pacáiste. |
3 | Alt 24. | (a) Déanfar an diúité forchuirtear leis an alt san 24 d'éileamh, do ghearradh, agus d'íoc, alos earraí le n-a mbaineann mír (b) d'fho-alt (I) den alt san, do réir ráta scillinge an púnt in ionad an ráta luaidhtear san alt san, agus (b) ní bhainfidh forálacha ailt 8 den Finance Act, 1919, leis an diúité sin nuair is inéilithe dho do réir ráta scillinge an púnt do réir na míre sin roimhe seo. | Atharú ar ráta an diúité ar éanlaithe clóis marbha agus ar éanlaithe fiadhaine marbha. |
4 | Céad Sceideal, uimhir thagartha 8. | (a) Déanfar an diúité luaidhtear ag an uimhir thagartha san 8 d'éileamh, do ghearradh, agus d'íoc do réir ráta is có-ionann le caoga per cent. de luach na hearra in ionad an ráta luaidhtear sa tríú colún ag an uimhir thagartha san, agus (b) ní bhainfidh forálacha ailt 8 den Finance Act, 1919, leis an diúité sin. | Atharú ar an ráta diúité ar thaos gloine, ar phéinteanna agus ar uiscephéinteanna. |
5 | Céad Sceideal, uimhir thagartha 35. | Cuirfear na focail seo leanas i ndeireadh an dara colúin, sé sin le rá:— “ná fós teanntáin i gcóir raicéidí a húsáidtear in aon chluiche tennis, tennis faithche, badminton, no raicéad no in aon chluiche dá samhail sin.” | Teann t á i n do raicéidí do dhúnadh amach ón diúité ar riachtanaisí i gcóir spóirt. |
Cuid III.
ACHT AIRGID (DIUITETHE CUSTUM) (Uimh. 4), 1932 (Uimh. 34 de 1932).
Uimh. Thag. | An tAlt no an Sceideal a Leasuítear | Cineál an Leasuithe | Abhar Generálta an Leasuithe |
6 | Céad Sceideal, uimhir thagartha 9. | Cuirfear an fhoráil seo leanas sa chúigiú colún, sé sin le rá:— “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 ar líontóirí agus licíní do bhoscaí i gcóir ubh. |
7 | Céad Sceideal, uimhir thagartha 14. | (a) Cuirfear an fho-mhír seo leanas i ndeireadh míre (b) sa dara colún, sé sin le rá:— “(12) plátaí cuimhneacháin agus táibhléid chuimhneacháin.” agus (b) i mír (d) sa dara colún (mír do cuireadh isteach tré leasú ag uimhir thagartha 9 sa tSeachtú Sceideal a ghabhann leis an Acht Airgid, 1934 (Uimh. 31 de 1934)) scriosfar amach na focail “órlach go leith” agus cuirfear isteach na focail “dhá órlach go dtrí cheathrú” in ionad na bhfocal san a scriostar amach amhlaidh. | An diúité ar earraí áirithe práis, cré-umha, etc. |
8 | Céad Sceideal, uimhir thagartha 16. | (a) Cuirfear an fho-mhír seo leanas le mír (d) (mar a leasuítear san le hachtacháin ina dhiaidh sin) sa dara colún, sé sin le rá:— “(49) teanntáin i gcóir raicéidí a húsáidtear in aon chluiche tennis, tennis faithche, badminton, no raicéad, no in aon chluiche dá samhail sin,” agus (b) ní bhainfidh forálacha ailt 8 den Finance Act, 1919, leis an diúité luaidhtear ag an uimhir thagartha san 16, mar a leasuítear san le hachtacháin ina dhiaidh sin, ar a n-áirmhítear an leasú deintear leis an mír sin roimhe seo. | An diúité ar earraí áirithe adhmaid. |
9 | Dara Sceideal, uimhir thagartha 5. | (a) Déanfar an diúité luaidhtear ag an uimhir thagartha san 5 d'éileamh, do ghearradh, agus d'íoc do réir ráta dhá scilling an púnt in ionad an ráta luaidhtear sa tríú colún ag an uimhir thagartha san, agus (b) ní bhainfidh forálacha ailt 8 den Finance Act, 1919, leis an diúité sin. | Atharú ar ráta an diúité ar fheoil i stáin, etc. |
Cuid IV.
10 | Céad Sceideal, Cuid I, uimhir thagartha 5. | (a) Déanfar an diúité luaidhtear ag an uimhir thagartha san 5 d'éileamh, do ghearradh, agus d'íoc do réir ráta is có-ionann le dachad per cent. de luach na hearra in ionad an ráta luaidhtear sa tríú colún ag an uimhir thagartha san, agus (b) ní bhainfidh forálacha ailt 8 den Finance Act, 1919, leis an diúité sin. | Atharú ar ráta an diúité ar pheileanna leathair. |
11 | Céad Sceideal, Cuid I, uimhir thagartha 14. | (a) I mír (e) sa dara colún scriosfar amach na focail “dhá órlach agus trí ochtú” agus cuirfear na focail “trí órlach go leith” in ionad na bhfocal a scriostar amach amhlaidh, agus (b) ní bhainfidh forálacha ailt 8 den Finance Act, 1919, leis an diúité luaidhtear ag an uimhir thagartha san 14, pe'ca is do réir an ráta luaidhtear sa triú colún ag an uimhir thagartha san no do réir ráta luaidhtear in alt 5 den Acht Airgid (Diúitéthe Custum agus Máil), 1933 (Uimh. 52 de 1933), is inéilithe don diúité sin. | An diúité ar bhuidéil ghloine fholmha agus ar chrúscaí gloine folmha. |
Cuid V.
ACHT AIRGID (DIUITETHE CUSTUM AGUS MAIL), 1933 (Uimh. 52 de 1933).
12 | Céad Sceideal, uimhir thagartha 8. | Sa dara colún, scriosfar amach na focail “no leacacha” agus cuirfear na focail “leacacha, piléir, no postaí” in ionad na bhfocal a scriostar amach amhlaidh. | Leathnú ar an diúité ar bhrící, ar bhluic, etc., de stroighin. |
13 | Céad Sceideal, uimhir thagartha 10 | Cuirfear na forálacha so leanas isteach sa cheathrú colún, sé sin le rá:— “Ní bhainfidh alt 25 den Acht Airgid, 1924 (Uimh. 27 de 1924), leis an diúité luaidhtear ag an uimhir thagartha so, agus, dá réir sin, ní bheidh an t-éileamh minimum a forchuirtear leis an alt san inéilithe alos an diúité sin. 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 ar abhar clóbhuailte áirithe. |
Cuid VI.
14 | Céad Sceideal, uimhir thagartha 5 | Cuirfear na míreanna so leanas i ndeireadh an dara cholúin, sé sin le rá:— “(h) caibinéidí chun seasctha do dhéanamh ar úirlisí déiríochta no uachtarlainne no ar bhuidéil sheachadtha bainne no ar na húirlisí sin agus ar na buidéil sin le chéile; (i) iomair nigheacháin.” | Leathnú ar an diúité ar earraí d'iarann no de chruaidh ghalbhánuithe. |
15 | Céad Sceideal, uimhir thagartha 6. | Cuirfear an mhír seo leanas i ndeireadh an dara cholúin, sé sin le rá:— “(v) ceangail a bheidh, dar leis na Coimisinéirí Ioncuim, de shaghas is oiriúnach chun iad d'úsáid maidir le píopaí geas, píopaí uisce, no píopaí camraíochta bhíonn fé thalamh agus nách lugha ná trí órlach agus nách mó ná cúig órlach déag trastomhas inmheánach gach oscailte ionta, ach gan aon cheangail den tsórt san d'áireamh a bheidh, ag dhá oscailt no níos mó, déanta chun iad do shiúntáil le boltaí no le stodaí.” | Leathnú ar an diúité ar earraí d'iarann teilgthe. |
16 | Céad Sceideal, uimhir thagartha 15. | Cuirfear an mhír seo `leanas i ndeireadh an dara cholúin, sé sin le rá:— “(c) earraí is dóich leis na Coimisinéirí Ioncuim is basa no lorga atá oiriúnach chun iad d'úsáid mar chompáirteanna de sna cleatha no de sna bataí luaidhtear sa mhír (b) roimhe seo agus iomlán gach ceann acu no cuid mhaith de déanta dar leis na Coimisinéirí Ioncuim.” | Leathnú ar an diúité ar chleatha golf. |
17 | Céad Sceideal, uimhir thagartha 16. | Déanfar an diúité luaidhtear ag an uimhir thagartha san 16 d'éileamh, do ghearradh, agus d'íoc do réir ráta is có-ionann le dachad per cent de luach na hearra in ionad an ráta luaidhtear sa tríú colún ag an uimhir thagartha san. | Atharú ar ráta an diúité ar mhálaí áirithe leathair, etc. |
18 | Céad Sceideal, uimhir thagartha 21 | I mír (c) sa dara colún, scriosfar amach an focal “chadás” agus cuirfear isteach na focail “dhéanmhas chadáis fhighte” in ionad an fhocail a scriostar amach amhlaidh. | An diúité ar earraí áirithe d'abhar fhighte |
19 | Céad Sceideal, uimhir thagartha 23. | Déanfar an diúité luaidhtear ag an uimhir thagartha san 23 d'éileamh, do ghearradh, agus d'íoc do réir ráta is có-ionann le caoga per cent. de luach na hearra in ionad an ráta luaidhtear sa tríú colún ag an uimhir thagartha san. | Atharú ar an diúité ar fhiar-fháithim. |
Cuid VII.
ACHT AIRGID (FORALACHA ILGNEITHEACHA), 1935 (Uimh 7 de 1935).
Uimh. Thag. | An tAlt no an Sceideal a Leasuítear | Cineá an Leasuithe | Abhar Generálta an Leasuithe |
20 | Alt 1. | I bhfo-alt (2) den alt san I, scriosfar amach mír (b) agus cuirfear an mhír seo leanas isteach sa bhfo-alt san in ionad na míre scriostar amach amhlaidh, sé sin le rá:— “(b) ar aon íle éadtrom híodrocarbóin mhinearáil go gcuirfear ina luighe ar na Coimisinéirí Ioncuim ina taobh é bheith beartuithe í d'úsáid i Saorstát Éireann in aon phróiseas dathuithe earraí fighte bheidh ar siúl mar thrádáil no in aon phróiseas glanta earraí d'aon tsaghas a bheidh ar siúl mar thrádáil.” | Leathnú ar an saoirse ón diúité ar íle éadtrom híodrocarbóin mhinearáil. |
Number 28 of 1935.
FINANCE ACT, 1935.
ARRANGEMENT OF SECTIONS
Income Tax.
Section | |
Amendments of the Income Tax Act, 1918, in relation to citizens of Saorstát Eireann. | |
Granting of allowances, deductions, and reliefs by certain officers. |
Customs and Excise.
Alteration of duties on articles made from or containing sugar, etc. | |
Exemption from duty of wireless telegraphy apparatus for the blind. | |
Entertainments duty in respect of cinematographic exhibitions. | |
Death Duties.
Assessment of personal representatives of persons liable to death duty. | |
Death duty in case of certain property previously subject to an annuity, etc. | |
Corporation Profits Tax.
Continuance of certain exemptions from corporation profits tax. |
Miscellaneous and General.
Extension of section 10 of the Finance Act, 1901, to import licence fees. | |
Certain Customs Duties.
Further Customs Duties.
Sugar, Molasses, Glucose, Saccharin: Rates of Duties, Drawbacks and Allowances.
Duty on raw fruit.
Duties on tobacco.
Duties on boots and shoes.
Termination of certain duties of customs.
Amendments of certain Finance Acts.
Acts Referred to | |
No. 31 of 1934 | |
No. 28 of 1925 | |
No. 3 of 1927 | |
No. 32 of 1929 | |
No. 20 of 1932 | |
No. 14 of 1935 | |
No. 31 of 1931 | |
No. 19 of 1934 | |
No. 43 of 1931 | |
No. 35 of 1926 | |
No. 15 of 1933 | |
No. 27 of 1924 | |
No. 39 of 1931 | |
No. 34 of 1932 | |
No. 52 of 1933 | |
No. 7 of 1935 | |
Number 28 of 1935.
FINANCE ACT, 1935.
PART I.
Income Tax.
Income tax and sur-tax for the year 1935-36.
1.—(1) Income tax shall be charged for the year beginning on the 6th day of April, 1935, 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, 1935, 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, 1934.
(3) The several statutory and other provisions which were in force during the year beginning on the 6th day of April, 1934, 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, 1935.
Income tax on newly-built houses.
2.—For the purpose of ascertaining, in the case of a house or building rated for the first time, the annual value with reference to which tax is, in pursuance of section 187 of the Income Tax Act, 1918, to be charged under Schedule A of that Act, the respective surveys and valuations with reference to which such house or building is so rated shall be deemed to have been in force for the year of assessment during which such house or building first becomes occupied, but subject to any relief which may be necessary in respect of that part (if any) of the said year during which such house or building was not occupied.
Increase in valuations for purposes of Schedule A.
3.—(1) The annual value with reference to which tax under Schedule A of the Income Tax Act, 1918, is to be charged on all tenements and rateable hereditaments (other than lands and other than farmhouses and farm buildings occupied with lands for the purpose of farming such lands) shall be five-fourths of the annual value thereof as ascertained in the manner required by sub-section (1) of section 187 of the said Act in lieu of the exact amount of such annual value, and the said section 187 shall have effect in relation to the charge of tax under the said Schedule A on all such tenements and rateable hereditaments as aforesaid as if sub-section (1) thereof were amended accordingly.
(2) Where, in computing the amount of the profits or gains for the purpose of an assessment for the year beginning on the 6th day of April, 1935, or the year beginning on the 6th day of April, 1936, a deduction is allowed in respect of the annual value of any premises for any period, such deduction shall be computed as if the amendment of sub-section (1) of section 187 of the Income Tax Act, 1918, mentioned in the foregoing sub-section of this section, had been in force during such period.
(3) Section 2 of the Finance Act, 1934 (No. 31 of 1934), shall be amended by the substitution of the words “six pounds five shillings” for the words “five pounds” in sub-section (2) of that section, and the said section shall be construed and have effect accordingly.
(4) Section 15 of the Finance Act, 1925 (No. 28 of 1925), and the extension thereof by sub-section (8) of section 12 of the Local Government Act, 1927 (No. 3 of 1927), shall have effect with and subject to the amendment of section 187 of the Income Tax Act, 1918, mentioned in the first sub-section of this section, and accordingly the reference in the said section 15 to the full amount of the valuation for the time being in force under the Valuation Acts shall be construed and have effect as a reference to five-fourths of such valuation.
(5) Where an inspector of taxes or such other officer as the Revenue Commissioners may appoint in that behalf is of opinion that the annual value with reference to which an assessment of tax is made on any tenement or rateable hereditament in pursuance of sub-section (1) of this section exceeds the annual rent at which such tenement or rateable hereditament is worth to be let from year to year, he may, notwithstanding that there has been no appeal under section 5 of the Finance Act, 1929 (No. 32 of 1929), against such assessment and notwithstanding anything contained in sub-section (6) of the said section 5, at any time before the end of the year of assessment grant relief by reducing such assessment and charging the tax on the amount on which it would, in his opinion, have been charged if it had been assessed with reference to the said annual rent instead of the said annual value, and the said assessment as so reduced shall be final and conclusive for all purposes.
(6) Where the annual value with reference to which tax is to be charged on any tenement or rateable hereditament in pursuance of sub-section (1) of this section includes (when computed in accordance with that sub-section) a fraction of one pound which is not five shillings or a multiple of five shillings, such fraction of one pound may—
(a) where it exceeds ten shillings, be reduced, for the purpose of such computation of such annual value, to the next lower multiple of five shillings, or
(b) where it exceeds five shillings but is less than ten shillings, be reduced, for the purpose aforesaid, to five shillings, or
(c) where it is less than five shillings, be disregarded for the purpose aforesaid.
(7) Where, in pursuance of sub-section (1) of this section, tax has been charged for any year of assessment on any tenement or rateable hereditament with reference to an annual value of such tenement or hereditament computed in accordance with the said sub-section, and the valuation of such tenement or hereditament in force in such year of assessment for the purposes of poor rate is subsequently reduced, and such reduction becomes operative for the purposes of poor rate not more than three years after the end of such year of assessment, the Revenue Commissioners, if they are of opinion that relief in respect of the said tax so charged for such year of assessment should be granted with reference to an annual value computed at five-fourths of the said valuation as so reduced, may grant such relief by repayment or otherwise.
(8) This section shall not apply to or have effect in the County Borough of Waterford, and accordingly tax under Schedule A of the Income Tax Act, 1918, shall be assessed and charged on tenements and rateable hereditaments situate in the County Borough of Waterford as if this section had not been enacted.
Income tax on certain quarries.
4.—Section 8 of the Finance Act, 1929 (No, 32 of 1929), and Part I of the First Schedule to that Act shall be construed and have effect as if at the passing of that Act the rules of No. III of Schedule A of the Income Tax Act, 1918, applied to quarries or pits of sand, gravel, or clay, and consequently the lands, tenements, hereditaments or heritages mentioned in the first column of the said Part I of the said Schedule shall be deemed to include such quarries or pits as aforesaid and income tax in respect thereof shall be chargeable accordingly.
Amendments of the Income Tax Act, 1918, in relation to citizens of Saorstát Eireann.
5.—(1) Paragraph 1 of Schedule D of the Income Tax Act, 1918 (as amended or adapted by or under any enactment) shall be amended by the substitution of the words “citizen of Saorstát Eireann” for the words “British subject” in clause (iii) of subparagraph (a) of the said paragraph 1, and that paragraph shall be construed and have effect accordingly.
(2) Rule 3 (as amended or adapted by or under any enactment) of the General Rules applicable to Schedules A, B, C, D, and E of the Income Tax Act, 1918, shall be amended by the substitution of the words “Every person.” for the words “Every citizen of Saorstát Eireann and every British subject” now contained in the said Rule 3 or inserted therein by previous amendment, and that Rule shall be construed and have effect accordingly.
(3) Rule 5 (as amended or adapted by or under any enactment) of the General Rules applicable to Schedules A, B, C, D, and E of the Income Tax Act, 1918, shall be amended by the substitution of the words “citizen of Saorstát Eireann” for the words “British subject”, and the said Rule shall be construed and have effect accordingly.
Assessment of builders' profits.
6.—(1) References in sub-paragraph (ii) of paragraph (a) of Clause 1 of Schedule D of the Income Tax Act, 1918, to annual profits or gains arising or accruing from any trade shall include profits or gains arising or accruing to any person from any building operation carried on by him or from the sale or the demise (otherwise than for a term not exceeding ten years without a fine) of any lands or hereditaments acquired by him either with the intention of selling or so demising them or with a view to their development by the erection of buildings or the reconstruction of buildings or any other building operation.
(2) The following Rule shall be added to the Rules applicable to Cases I and II of Schedule D of the Income Tax Act, 1918, that is to say:—
“18. In the computation of profits assessable under this Schedule and arising from the demise of any lands or hereditaments there shall be included in such profits—
(a) any fine, premium, or other money, by whatever name called, included in the consideration for such demise, and
(b) the capitalised value of the rent reserved on such demise.”
Amendment of section 7 of the Finance Act, 1932.
7.—(1) Section 7 of the Finance Act, 1932 (No. 20 of 1932), shall not apply to any stock, share, or security issued after the passing of this Act unless the certificate of the Minister for Finance under sub-section (2) of that section certifies that (in addition to the conditions set out in the said sub-section (2)) the following condition is complied with in relation to such stock, share, or security, that is to say:—
(e) that such stock, share or security is or was issued by a company of which—
(i) the issued shares are, to an extent exceeding one-half (in nominal value) thereof in the beneficial ownership of a person who is, or of two or more persons each of whom is, either a qualified person or a qualified holding company, and
(ii) at least two-thirds (in nominal value) of every class of shares issued and carrying voting rights (whether immediate or to arise in certain future circumstances) are in the beneficial ownership of a person who is, or of two or more persons each of whom is, either a qualified person or a qualified holding company, and
(iii) a majority of the directors (other than a managing director giving the whole of his time to his duties as such director) are qualified persons.
(2) Without prejudice to the provisions of sub-section (4) of the said section 7 of the Finance Act, 1932, any stock, share, or security (issued after the passing of this Act) to which that section applies shall cease to be a stock, share, or security (as the case may be) to which the said section 7 applies if and when the Minister for Finance certifies in relation to such stock, share, or security that he is satisfied, after consultation with the Minister for Industry and Commerce, that the company by which such stock, share, or security was issued has ceased to comply with the condition set out in the first sub-section of this section.
(3) In this section—
the expression “qualified person” means a person who is a citizen of Saorstát Eireann, and
the expression “qualified holding company” means a company of which—
(i) the issued shares are, to an extent exceeding one-half (in nominal value) thereof in the beneficial ownership of a qualified person or persons, and
(ii) at least two-thirds (in nominal value) of every class of shares issued and carrying voting rights (whether immediate or to arise in certain future circumstances) are in the beneficial ownership of a qualified person or persons.
Persons resident outside Saorstát Eireann.
8.—(1) Save as is otherwise provided by this section, the following provisions shall have effect in the case of an individual who is not resident in Saorstát Eireann, that is to say:—
(a) such individual shall not be entitled to any allowance in respect of earned income under section 16 of the Finance Act, 1920, as amended by sub-section (1) of section 3 of the Finance Act, 1932 (No. 20 of 1932);
(b) such individual shall not be entitled to any of the deductions from assessable income provided, for by sections 18 to 22 of the Finance Act, 1920, as amended by sub-sections (2) and (3) of the said section 3 of the Finance Act, 1932;
(c) such individual shall not be entitled to the benefit of the provision contained in section 23 of the Finance Act, 1920, as amended by sub-section (4) of the said section 3 of the Finance Act, 1932, whereby the first hundred pounds of taxable income is chargeable at half the standard rate of tax in certain circumstances;
(d) such person shall not be entitled to any relief under section 32 of the Income Tax Act, 1918.
(2) Where an individual who is not resident in Saorstát Eireann proves to the satisfaction of the Revenue Commissioners—
(a) that he is a citizen of Saorstát Eireann, or
(b) that he is resident outside Saorstát Eireann for the sake or on account of his health or the health of a member of his family resident with him or because of some physical infirmity or disease in himself or any such member of his family, and that, previous to such residence outside Saorstát Eireann, he was resident in Saorstát Eireann, or
(c) that he is a citizen, subject, or national of a country of which the citizens, subjects, or nationals are for the time being exempted by an Order made under section 10 of the Aliens Act, 1935 (No. 14 of 1935), from any provision or provisions of that Act or of an aliens order made thereunder, or
(d) that he is a person to whom one of the paragraphs (a) to (e) of the proviso to section 24 of the Finance Act, 1920, applies in respect of the year ending on the 5th day of April, 1935, or any previous year of assessment,
the next preceding sub-section of this section shall not apply to such individual, but no such allowance, deduction, or other benefit as is mentioned in the said paragraph shall, in the case of such individual, be so given as to reduce the amount of the income tax payable by him below the amount which bears the same proportion to the amount of tax which would be payable by him if the tax were chargeable on his total income from all sources (including income which is not subject to Saorstát Eireann income tax) as the portion of his income which is subject to Saorstát Eireann income tax bears to his total income from all sources.
(3) Any person who is aggrieved by a decision of the Revenue Commissioners under this section may appeal therefrom to the Special Commissioners.
(4) Section 24 of the Finance Act, 1920, shall be repealed as from the 5th day of April, 1935.
Granting of allowances, deductions, and reliefs by certain officers.
9.—Section 6 (which relates to the granting by certain officers of allowances, deductions and reliefs) of the Finance Act, 1929 (No. 32 of 1929), is hereby repealed, and in lieu thereof it is hereby enacted that—
(a) notwithstanding anything contained in section 202 of the Income Tax Act, 1918, or in any other enactment of the Income Tax Acts, the inspector of taxes or such other officer as the Revenue Commissioners shall appoint in that behalf may at any time grant, in relation to any assessment (whether made before or after the commencement of this Part of this Act) in respect of tax chargeable for any year of assessment, any allowance, deduction, or relief authorised by the Income Tax Acts,
(b) whenever such inspector or other officer so grants any such allowance, deduction, or relief in relation to an assessment, such assessment shall be deemed to be amended accordingly.
PART II.
Customs and Excise.
Imposition of duties in the First Schedule.
10.—(1) There shall be charged, levied, and paid on every of the articles mentioned in the second column of the First Schedule to this Act imported into Saorstát Eireann on or after the 16th day of May, 1935, 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.
Imposition of duties in the Second Schedule.
11.—(1) There shall be charged, levied, and paid on every of the articles mentioned in the second column of the Second Schedule to this Act imported into Saorstát Eireann on or after the 16th day of May, 1935, a customs duty at the rate stated in the third column of the said Schedule opposite the mention of the article in the said second column.
(2) Where a percentage is stated in the third column of the Second Schedule to this Act opposite the mention of any article in the second column of that Schedule, such statement shall be construed as meaning a rate of duty equal to that percentage of the value of such article.
(3) Section 106 of the Customs Consolidation Act, 1876, shall, in its application to any article chargeable with the duty mentioned at reference number 15 in the Second Schedule to this Act, be construed and have effect as if the words “or shall be found to be of less value for home use than the amount of the drawback claimed” contained in the said section were omitted therefrom.
Alteration of duties on sugar.
12.—(1) In lieu of the present customs duties, drawbacks, and allowance (other than duties imposed by a statutory order (for the time being in force) made by the Executive Council and confirmed by Act of the Oireachtas) in respect of sugar, molasses, glucose, and saccharin, there shall be charged, levied, and paid in respect of all sugar, molasses, glucose, and saccharin imported into Saorstát Eireann on or after the 16th day of May, 1935, the customs duties specified in the second column of Part I of the Third Schedule to this Act, and there shall be paid and allowed in respect of all sugar, molasses, glucose, and saccharin so imported the drawbacks and allowance set cut in Part II of the said Schedule.
(2) In lieu of the present excise duties, drawbacks, and allowance in respect of sugar, molasses, glucose, and saccharin, there shall, as on and from the 16th day of May, 1935, be charged, levied, and paid in respect of all sugar, molasses, glucose, and saccharin made in Saorstát Eireann the excise duties specified in the third and fourth columns of Part I of the Third Schedule to this Act and be allowed and paid in respect of all sugar, molasses, glucose, and saccharin so made the drawbacks and allowance set out in Part II of the said Schedule.
(3) Section 40 of the Finance Act, 1932 (No. 20 of 1932), shall apply in relation to the customs duties imposed by this section in like manner as the said section applies in relation to the duties mentioned therein.
(4) The provisions contained in Part III of the First Schedule to the Finance Act, 1925 (No. 28 of 1925), shall apply in relation to the duties, drawbacks, and allowances imposed or allowed by this section in like manner as those provisions apply in relation to the duties, drawbacks, and allowances mentioned in the said First Schedule, but with and subject to the following modifications, that is to say:—
(a) in clause 5, the 16th day of May, 1935, shall be substituted for the 6th day of May, 1925;
(b) in clause 7, the reference to sections 26 and 27 of the said Finance Act, 1925, shall be construed as a reference to this section.
(5) Section 25 of the Finance Act, 1931 (No. 31 of 1931), shall apply in relation to the duties, drawbacks, and allowances imposed or allowed by this section in like manner as it applies in relation to the duties, drawbacks, and allowances mentioned therein.
Alteration of duties on articles made from or containing sugar, etc.
13.—(1) In lieu of the duties of customs chargeable under section 8 of the Finance Act, 1931 (No. 31 of 1931), as amended or affected by subsequent enactments, there shall be charged, levied, and paid on all articles (with the exceptions hereinafter mentioned) imported into Saorstát Eireann on or after the 16th day of May, 1935, and made from or containing sugar or other sweetening matter, a duty of customs at the following rates, that is to say:—
(a) if the article is prescribed in the official import list to be entered on importation by weight, at the rate of two pence and one farthing the pound, and
(b) if the article is prescribed in the official import list to be entered on importation by measure, at the rate of one shilling and eleven pence the gallon.
(2) The duty imposed by this section shall not be charged or levied on any of the following articles, that is to say:—
(a) beer,
(b) cider,
(c) cocoa preparations,
(d) condensed full cream milk,
(e) fruits in syrup in sealed tins or cans,
(f) glucose,
(g) herb beer,
(h) honey, including artificial honey,
(i) molasses (including invert sugar and all other sugar and extracts from sugar which cannot be completely tested by the polariscope),
(j) perry,
(k) polishing preparations,
(l) prepared liquid or quasi-liquid sauces or condiments,
(m) saccharin (including substances of a like nature or use),
(n) soaps and soap powders and all descriptions of soap substitutes,
(o) soups,
(p) spirits,
(q) sugar,
(r) articles charged with duty as sugar confectionery,
(s) table waters,
(t) tobacco,
(u) wine.
(3) The duty imposed by this section shall be in addition to any duty for the time being chargeable under a statutory order made by the Executive Council and confirmed by Act of the Oireachtas, and shall also be in addition to any duty chargeable in respect of any spirits used in the manufacture or preparation of the article, but in lieu of any duty which might otherwise be chargeable on any other ingredient used in the manufacture or preparation of the article.
(4) Section 40 of the Finance Act, 1932 (No. 20 of 1932), shall apply in relation to the duty imposed by this section in like manner as the said section applies in relation to the duties mentioned therein.
Duties on fruit.
14.—(1) There shall be charged, levied, and paid on all raw fruit of any of the several descriptions mentioned in the second column of the Fourth Schedule to this Act imported into Saorstát Eireann on or after the 16th day of May, 1935, a duty of customs at the rate mentioned in the third column of the said Schedule opposite the mention in the second column of the said Schedule of such description of fruit.
(2) There shall be charged, levied, and paid on all fruit of any description (omitting references to time of importation) mentioned in the second column of the Fourth Schedule to this Act preserved in water (without the addition of sugar or other sweetening matter) which is imported into Saorstát Eireann on or after the 16th day of May, 1935, a duty of customs at the rate of threepence the pound.
(3) The rate of two pence and one halfpenny the pound shall be the preferential rate for the purposes of the Customs Duties (Preferential Rates) Act, 1934 (No. 19 of 1934), in respect of the duty of customs imposed by the next preceding sub-section of this section.
(4) There shall be charged, levied, and paid on all pulp or juice which is wholly or partly derived or prepared from fruit of any description (omitting references to time of importation) mentioned in the second column, of the Fourth Schedule to this Act and is imported into Saorstát Eireann on or after the 16th day of May, 1935, a duty of customs at the rate of threepence the pound.
(5) There shall be charged, levied, and paid on all apples preserved without sweetening matter (other than apples preserved in water without sweetening matter) imported into Saorstát Eireann on or after the 16th day of May, 1935, a duty of customs at the rate of fourpence the pound.
(6) 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 a particular duty imposed by this section any articles chargeable with such duty either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them or within a specified time or in a specified quantity.
Duty on fruit imported in syrup.
15.—(1) There shall be charged, levied, and paid on every of the following articles imported into Saorstát Eireann on or after the 16th day of May, 1935, the duty of customs hereinafter mentioned in respect thereof, that is to say:—
(a) on any of the following fruits imported in syrup in sealed tins or cans, that is to say, strawberries, gooseberries, damsons, plums, raspberries, blackberries, currants, and greengages—a duty of customs at the rate of four and four-fifths pence the pound;
(b) on all other fruits imported in syrup in sealed tins or cans—a duty of customs at the rate of two and two-fifths pence the pound.
(2) The following rates of duty shall respectively be the preferential rates for the purposes of the Customs Duties (Preferential Rates) Act, 1934 (No. 19 of 1934), in respect of the several duties of customs imposed by the preceding sub-section of this section, that is to say:—
(a) in respect of the duty mentioned in paragraph (a) of the said preceding sub-section—the rate of four pence the pound;
(b) in respect of the duty mentioned in paragraph (b) of the said preceding sub-section—the rate of two pence the pound.
(3) Each of the duties imposed by this section 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.
Duty on cutlery.
16.—(1) A duty of customs at the rate hereinafter mentioned shall be charged, levied, and paid on every of the following articles imported into Saorstát Eireann on or after the 16th day of May, 1935, that is to say:—
(a) knives (including knives with a serrated edge), forks, and spoons made wholly or partly of iron or steel, or an alloy containing nickel and, in the opinion of the Revenue Commissioners, designed, constructed, and suitable for domestic or household use;
(b) steels for sharpening any such knives as are mentioned in the next preceding paragraph of this sub-section;
(c) component parts (other than handles) made wholly or partly of iron or steel or an alloy containing nickel, of any such knives, forks, spoons, and steels as are mentioned in either of the two preceding paragraphs of this sub-section, whether such component parts are completely or partially manufactured;
(d) folding penknives and pocket-knives made wholly or partly of iron or steel and, in the opinion of the Revenue Commissioners, designed, constructed, and suitable for carrying about the person for use for general purposes;
(e) component parts made wholly or partly of iron or steel of any such penknives or pocket-knives as are mentioned in the next preceding paragraph of this sub-section, whether such component parts are completely or partially manufactured;
(f) knives made wholly or partly of iron or steel and, in the opinion of the Revenue Commissioners, designed, constructed, and suitable for use in the slaughter of animals or the cutting and preparing of the carcases of animals or the parts or products of such carcases;
(g) steels for sharpening any such knives as are mentioned in the next preceding paragraph of this sub-section;
(h) component parts (other than handles), made wholly or partly of iron or steel, of any such knives or steels as are mentioned in either of the two next preceding paragraphs of this sub-section whether such component parts are completely or partially manufactured.
(2) The duty imposed by the next preceding sub-section of this section 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, at the rate of an amount equal to seventyfive per cent, of the value of the article or the rate of six pence on each article.
(3) The provisions of sections 8 of the Finance Act, 1919, shall apply to the duty imposed by this section with the substitution of the expression “Saorstát Eireann” for the expression “Great Britain and Ireland,” and as though 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.
(4) The duty imposed by this section shall be charged and levied in addition to any other duty which may be chargeable.
(5) Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of the duty imposed by this section any articles chargeable with such duty either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them or within a specified time or in a specified quantity.
Duty on clocks.
17.—(1) There shall be charged, levied, and paid on every of the following articles imported into Saorstát Eireann on or after the 16th day of May, 1935, a duty of customs at the rate hereinafter mentioned in respect of such article, that is to say:—
(a) clocks or clock movements which, in the opinion of the Revenue Commissioners, are completely or substantially assembled—whichever of the following rates produces in each particular case the greater amount of duty, that is to say a sum equal to seventy-five per cent, of the value of the article or two shillings on each article;
(b) articles which, in the opinion of the Revenue Commissioners, are assemblies of parts of clocks (excluding articles mentioned in the next preceding paragraph of this sub-section, and also excluding parts assembled by pressing and clock-cases and parts thereof)—a sum equal to seventy-five per cent. of the value of the article;
(c) clock-cases made wholly or mainly of wood—whichever of the following rates of duty produces in each particular case the greater amount of duty, that is to say, a sum equal to seventy-five per cent, of the value of the article or five shillings on each clock-case;
(d) component parts (made wholly or mainly of wood) of clock-cases—a sum equal to seventy-five per cent. of the value of the article.
(2) Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of the duty imposed by this section any articles chargeable with such duty either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them or within a specified time or in a specified quantity.
Duty on tea.
18.—(1) In lieu of the duty of customs imposed by section 14 of the Finance Act, 1934 (No. 31 of 1934), there shall be charged, levied, and paid on all tea imported into Saorstát Eireann on or after the 16th day of May, 1935, a duty of customs at the rate of sixpence the pound.
(2) The provisions of section 8 of the Finance Act 1919, shall apply to the duty imposed by this section with the substitution of the expression “Saorstát Eireann” for the expression “Great Britain and Ireland” and as though 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 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 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.
Duty on wheat.
19.—There shall be charged, levied, and paid on all wheat imported into Saorstát Eireann on or after the 16th day of May, 1935, a duty of customs at the rate of sixpence the hundredweight.
Duty on tobacco.
20.—(1) The duties of customs imposed by section 20 of the Finance Act, 1932 (No. 20 of 1932), shall, in respect of tobacco imported into Saorstát Eireann on or after the 16th day of May, 1935, be charged, levied, and paid at the several rates specified in Part I of the Fifth Schedule to this Act in lieu of the rates specified in Part I of the Third Schedule to the said Finance Act, 1932.
(2) The duty of excise on tobacco imposed by section 19 of the Finance Act, 1934 (No. 31 of 1934), shall, as on and from the 16th day of May, 1935, be charged, levied, and paid at the several rates specified in Parts II and III of the Fifth Schedule to this Act in lieu of the rates specified in the Sixth Schedule to the said Finance Act, 1934.
(3) Sub-sections (2) to (5) of the said section 19 of the Finance Act, 1934, shall apply to tobacco which is chargeable with the excise duty imposed by sub-section (1) of that section at a rate specified in Part II or Part III of the Fifth Schedule to this Act, and for the purpose of such application references in the said sub-sections (2) to (5) of the said section 19 to Parts I and II respectively of the Sixth Schedule to the said Finance Act, 1934, shall be construed and have effect as references to Parts II and III respectively of the Fifth Schedule to this Act.
Duties on hydrocarbon oil.
21.—(1) A duty of customs (in this section referred to as the said customs duty) at the rate of eight pence the gallon shall be charged, levied, and paid on all hydrocarbon oil which is imported into Saorstát Eireann on or after the 1st day of July, 1935, and is not otherwise liable to duty.
(2) A rebate at the rate of eight pence the gallon shall be allowed on all hydrocarbon oil imported into Saorstát Eireann on or after the 1st day of July, 1935, on which the said customs duty is charged and which is shown, to the satisfaction of the Revenue Commissioners, to be intended for use for a purpose other than combustion in the engine of a motor vehicle.
(3) A duty of excise (in this section referred to as the said excise duty) at the rate of six pence the gallon shall be charged and levied on, and shall be paid by the manufacturer of all hydrocarbon oil, made in Saorstát Eireann and not otherwise liable to duty which, on or after the 1st day of July, 1935, is sent out, on or for sale or otherwise, from the premises of the manufacturer thereof or is used by such manufacturer for any purpose other than the manufacture or production of hydrocarbon oil.
(4) A rebate at the rate of six pence the gallon shall be allowed on all hydrocarbon oil (chargeable with the said excise duty) on which the said excise duty has been paid and which is shown, to the satisfaction of the Revenue Commissioners, to be intended for use for a purpose other than combustion in the engine of a motor vehicle.
(5) Subject to compliance with such conditions as the Revenue Commissioners shall impose, the said excise duty shall not be charged or levied—
(a) on any hydrocarbon oil in respect of which it is shown, to the satisfaction of the Revenue Commissioners, that—
(i) such oil was sent out from the premises of the manufacturer thereof on or after the 1st day of July, 1935, and
(ii) the said excise duty was paid in respect of such oil when it was so sent out, and
(iii) such oil was subsequently brought back to the said premises from which it was so sent out or into other premises occupied by the said manufacturer, nor
(b) on any hydrocarbon oil which is made by a person engaged in the manufacture and sale to the public of gas for lighting, heating, or power and is so made as a by-product in the manufacture of such gas.
(6) There shall, as on and from the 1st day of July, 1935, be charged, levied, and paid, on a licence to be taken out annually by every person who sells or delivers on any premises for use for combustion in the engine of a motor vehicle any hydrocarbon oil chargeable with either the said customs duty or the said excise duty, a duty of excise (in this section referred to as the said licence duty) of five shillings, and where any such person so sells or delivers such oil on more than one premises, the said licence duty shall be payable and the said licence shall be taken out annually by such person in respect of each of such premises separately.
(7) The following provisions shall apply and have effect in relation to the said licence duty and the licence on which such duty is payable, that is to say:—
(a) no person shall, on or after the 1st day of July, 1935, sell or deliver on any premises for use for combustion in the engine of a motor vehicle any hydrocarbon oil chargeable with either the said customs duty or the said excise duty unless he holds such licence as aforesaid in respect of such premises and has paid the said licence duty in respect of such premises;
(b) every holder of such licence as aforesaid shall display such licence on the premises to which such licence relates;
(c) no person who is the holder of such licence as aforesaid and does not ordinarily sell or send out hydrocarbon oil to persons who buy such oil for resale to other persons shall keep or sell on the premises to which such licence relates any hydrocarbon oil (chargeable with either the said customs duty or the said excise duty and not being lubricating oil) on which neither of such duties has been paid or on which a rebate under this section has been allowed;
(d) every holder of such licence as aforesaid shall, on every sale or delivery of hydrocarbon oil for use for combustion in the engine of a motor vehicle, deliver to the purchaser or receiver of such oil a certificate in writing that either the said customs duty or the said excise duty has been paid on such oil and that no rebate under this section has been allowed thereon.
(8) No person shall, on or after the 1st day of July, 1935—
(a) use for combustion in the engine of a motor vehicle any hydrocarbon oil (chargeable with either the said customs duty or the said excise duty) on which neither of the said duties has been paid or on which a rebate under this section has been allowed, or
(b) buy or receive from a person who is not the holder of a licence taken out under this section any hydrocarbon oil (chargeable with either the said customs duty or the said excise duty) for use for combustion in the engine of a mot or vehicle, or
(c) use on any road a motor vehicle the engine of which is fitted with a carburettor or other appliance adapted for the use for combustion in such engine of any hydrocarbon oil other than mineral hydrocarbon light oil within the meaning of section 1 of the Finance (Customs Duties) (No. 4) Act, 1931 (No. 43 of 1931), unless such motor vehicle is registered with the Revenue Commissioners in such manner as they shall prescribe by regulations to be made by them.
(9) Whenever the Revenue Commissioners are satisfied that any hydrocarbon oil chargeable with the said customs duty is imported for the purpose of undergoing in Saorstát Eireann a process of manufacture or for the purpose of being incorporated in Saorstát Eireann with other substances as an ingredient of a manufactured product, the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, permit such hydrocarbon oil to be imported without payment of the said duty.
(10) A drawback, equal to the amount of the said excise duty which is shown, to the satisfaction of the Revenue Commissioners, to have been paid in respect of the hydrocarbon oil in question, shall be allowed on the exportation from Saorstát Eireann or the shipment or deposit in a bonded warehouse for use as ship's stores of any hydrocarbon oil chargeable with the said duty, or on the loading into any aircraft of any such oil for use on a voyage to a place outside Saorstát Eireann.
(11) The Revenue Commissioners may make regulations for securing and collecting the said customs duty, the said excise duty, and the said licence duty and, in particular, for regulating the issue, duration, and renewal of the licences on which the said licence duty is payable and for governing the sale and delivery of hydrocarbon oil chargeable with either the said customs duty or the said excise duty, and the Revenue Commissioners may by such regulations apply to all or any of the said duties and to the sale and delivery of such hydrocarbon oil any enactment for the time being in force relating to any duty of excise or of customs or to persons carrying on any trade which is for the time being subject to the law of excise.
(12) If any person does any act (whether of commission or omission) which is a contravention of a condition imposed or regulation made by the Revenue Commissioners under this section, he shall be guilty of an offence under this section and shall be liable on summary conviction thereof to an excise penalty of five hundred pounds and any article in respect of which such offence is committed shall be forfeited.
(13) Any officer of the Revenue Commissioners and any member of the Gárda Síochána may, at any time on or after the 1st day of July, 1935, examine and take samples of any hydrocarbon oil on or in any motor vehicle for use for combustion in the engine of such vehicle, and may interrogate the person in charge of such vehicle in regard to such oil, and may, if such oil is hydrocarbon oil chargeable with either the said customs duty or the said excise duty, require of such person proof of the payment of such duty on such oil.
(14) In any proceedings against any person for selling, delivering, or using for combustion in the engine of a motor vehicle any hydrocarbon oil (chargeable with either the said customs duty or the said excise duty) on which neither of such duties has been paid or on which a rebate under this section has been allowed, the onus of proving that such duty had been paid and such rebate had not been allowed shall rest upon such person.
(15) In this section—
the expression “motor vehicle” means a mechanically propelled vehicle designed, constructed, and suitable for use on roads;
the expression “hydrocarbon oil” includes petroleum oil and oil produced from coal, shale, peat, or any other bituminous substance, and all liquid hydrocarbons, but does not include any oil which is a hydrocarbon or a bituminous or asphaltic substance and is, when tested in a manner prescribed by the Revenue Commissioners, solid or semi-solid at a temperature of sixty degrees Fahrenheit;
the expression “combustion in the engine of a motor vehicle” shall be construed as including internal combustion in such engine and external combustion as fuel for such engine.
Amendment of duty on boots and shoes.
22.—The Finance Act, 1934 (No. 31 of 1934), shall be and is hereby amended as follows, that is to say:—
(a) in sub-section (4) of section 9 of the said Act, the words and figures “before the 1st day of July, 1935,” and the words and figures “before the said 1st day of July, 1935, and” shall be deleted as on and from the 1st day of July, 1935, and the said sub-section shall have and be deemed, as on and from the said 1st day of July, 1935, to have had effect accordingly, and
(b) the Sixth Schedule to this Act shall, in respect of articles imported into Saorstát Eireann on or after the 16th day of May, 1935, be substituted in the said Finance Act, 1934, for the Second Schedule to that Act, and references in section 9 of the said Finance Act, 1934, to the said Second Schedule to that Act shall, in respect of articles so imported, be construed as references to the Sixth Schedule to this Act, and the said section 9 shall have effect accordingly.
Exemption from duty of wireless telegraphy apparatus for the blind.
23.—Whenever an article liable to the duty of customs imposed by section 8 of the Finance Act, 1926 (No. 35 of 1926), as amended by subsequent enactments—
(a) is imported into Saorstát Eireann on or after the 1st day of June, 1935, and
(b) is so imported by an institution or society which, in the opinion of the Revenue Commissioners, has for its primary object the amelioration of the lot of blind persons, and
(c) is shown, to the satisfaction of the Revenue Commissioners, to be intended for the use in Saorstát Eireann of blind persons,
the Revenue Commissioners may, subject to compliance with such conditions (if any) as they may think fit to impose, permit such article to be so imported without payment of the said duty or repay any such duty paid on such importation.
Entertainments duty in respect of cinematographic exhibitions.
24.—(1) In this section the expression “entertainments duty” means the excise duty referred to by that name in and chargeable under section 1 of the Finance (New Duties) Act, 1916, as amended by subsequent enactments.
(2) On and after the 1st day of August, 1935, entertainments duty on all payments for admission to any entertainment which consists wholly or mainly of an exhibition of moving pictures or other optical effects produced by means of a cinematograph or similar apparatus, whether accompanied or not accompanied by vocal or other sounds produced by mechanical means, shall be charged, levied, and paid at the following rates in lieu of the rates specified in sub-section (5) of section 25 of the Finance Act, 1932 (No. 20 of 1932), that is to say:—
Rate of Duty | ||||||||
Where the payment for admission, excluding duty, | s. | d. | s. | d. | ||||
exceeds | os. | 4d. | and does | not exceed | 0 | 6 | 0 | 1½ |
” | os. | 6d. | ” | ” | 0 | 7 | 2 | 2 |
” | os. | 7d. | ” | ” | 0 | 8½ | 0 | 3½ |
” | os. | 8½d. | ” | ” | 0 | 11½ | 0 | 4½ |
” | os. | ½d. | ” | ” | 1 | 6 | 0 | 6 |
” | 1s. | 6d. | ” | ” | 1 | 10 | 0 | 9 |
” | 1s. | 10d. | ” | ” | 2 | 11 | 1 | 1½ |
” | 2s. | 11d. | ” | ” | 4 | 0 | 1 | 6 |
” | 4s. | od. | 1s. 6d. for the first 4s. and is. 6d. for every additional 4s. or part of 4s. | |||||
Amendment of exemption from entertainments duty.
25.—Sub-section (3) of section 19 (which relates to exemptions from entertainments duty) of the Finance Act, 1933 (No. 15 of 1933), shall be and is hereby amended by the substitution, in paragraph (d) of the said sub-section, of the words and figures “31st day of October, 1933,” for the words and figures “1st day of June, 1933,” now contained in the said paragraph, and the said sub-section shall be construed and have effect accordingly.
Termination of certain duties of customs.
26.—(1) The several duties specified in the third column of the Seventh Schedule to this Act shall not be charged or levied on any articles imported into Saorstát Eireann on or after the 16th day of May, 1935.
(2) The particulars stated in the fourth column of the Seventh Schedule to this Act are inserted in the said Schedule solely to facilitate identification of the several duties mentioned in the third column of the said Schedule, and accordingly nothing contained in the said fourth column shall affect the construction or limit or control the operation of this section and the second and third columns of the said Schedule.
Amendments of certain Finance Acts.
27.—(1) Every Act mentioned at the head of a Part of the Eighth Schedule to this Act shall be and is hereby amended as follows, that is to say, every section,. sub-section, schedule, or reference number of or in such Act which is mentioned in the second column of the said Part of the said Eighth Schedule shall be amended in the manner stated in the third column of the said Part of the said Eighth Schedule opposite the mention of such section, sub-section, schedule, or reference number (as the case may be) in the said second column.
(2) Every amendment made by this section in any Act shall come into operation on the 16th day of May, 1935, and shall have effect in respect of all articles imported into Saorstát Eireann on or after that day.
(3) The particulars stated in the fourth column of the Eighth Schedule to this Act are inserted in the said Schedule solely to facilitate the identification of the duties respectively affected by the several amendments made by this section, and accordingly nothing contained in the said fourth column shall affect the construction of this section or the said Schedule or operate to extend, limit, or control the extent or effect of any amendment made in any Act by this section.
Re-importation after undergoing process abroad.
28.—(1) Whenever an article which is chargeable on importation into Saorstát Eireann with a duty of customs calculated by reference to the value of the article is exported from Saorstát Eireann, and is subsequently reimported into Saorstát Eireann after having been subjected to any process (whether of repair, further manufacture, or otherwise) outside Saorstát Eireann, and would, if it had not been so subjected to such process, be exempt from the said duty on such reimportation, then and in every such case—
(a) if the form or character of such article has, in the opinion of the Revenue Commissioners, been substantially changed by such process, the said duty shall be charged, levied, and paid on such article on such reimportation, and shall be so charged, levied, and paid on the whole value of such article at the time of such reimportation, and
(b) if the form or character of such article has, in the opinion aforesaid, not been substantially changed by such process, the said duty shall be charged, levied, and paid on such article on such reimportation, but shall be so charged, levied, and paid only on the amount by which, in the opinion aforesaid, the value of such article at the time of its exportation from Saorstát Eireann was increased by subjection to such process.
(2) When computing, for the purposes of this section, the amount by which the value of an article has been increased by subjection to a process, the Revenue Commissioners may, if they think fit, fix the said amount by reference to the sum which is shown to their satisfaction to have been paid for the execution of such process on or in respect of such article.
(3) Nothing in this section shall operate to repeal, restrict, or affect any exemption from any particular duty of customs conferred by any enactment on the reimportation into Saorstát Eireann of articles which have been subjected to a specified process outside Saorstát Eireann and have been exported from Saorstát Eireann for the purpose of being subjected to that process.
Penalty for false statement in relation to excise duty.
29.—(1) Every person who, in a return made by him in relation to or for the purposes of any duty of excise, makes any statement or representation which is to his knowledge false or misleading, shall be guilty of an offence under this section and shall be liable on summary conviction thereof to an excise penalty of five hundred pounds or, at the discretion of the Court, to imprisonment for any term not exceeding six months.
(2) Where a person is alleged to have made, in a return relating to or for the purposes of a duty of excise, a statement or representation the making of which is an offence under this section and is also an offence under another enactment which relates specifically to returns in relation to or for the purposes of the said duty of excise, such person may be charged and, if convicted, may be punished under this section or under such other enactment but may not be charged or punished under both this section and the said other enactment.
PART III.
Death Duties.
Assessment of personal representatives of persons liable to death duty.
30.—(1) Where a person, liable to deliver an account of property for the purpose of the assessment of estate duty, or of legacy duty, or of succession duty, in respect of such property, dies without having delivered such account, it shall be lawful for the Revenue Commissioners, acting by any of such Commissioners or by any of their officers, to make an assessment of the said duty payable in respect of such property to the best of their knowledge, information, and belief.
(2) Whenever any such assessment as is mentioned in the next preceding sub-section of this section is made in accordance with that sub-section, the Revenue Commissioners shall send or cause to be sent a duplicate of such assessment to the executor or the administrator of the person who was liable while living to deliver the account mentioned in the said sub-section, and the like appeal against such assessment shall lie at the suit of such executor or administrator or of any person aggrieved by such assessment as would have lain against such assessment if it had been made on an account delivered by an accountable party.
(3) The duty assessed by an assessment made as aforesaid shall be recoverable from the said executor or administrator in the same manner and by the like proceedings as such duty, if it had been assessed on an account delivered by an accountable party, would have been recoverable, but such executor or administrator shall not be liable for such duty to an amount in excess of the assets of the person of whom he is executor or administrator which such executor or administrator has received or might, but for his own neglect or default, have received.
(4) No executor or administrator who has, before the date of the passing of this Act, fully administered the estate and distributed the assets of the person of whom he is executor or administrator shall be charged with or assessed to duty by virtue of this section.
Assessment of duty on failure to deliver an account.
31.—(1) Where a person, liable to deliver an account of property for the purpose of the assessment of estate duty, or of legacy duty, or of succession duty, fails to deliver such account to the Revenue Commissioners, it shall be lawful for the Revenue Commissioners, acting by any of such Commissioners or by any of their officers, to make an assessment of the said duty payable in respect of such property to the best of their knowledge, information, and belief.
(2) Whenever any such assessment as is mentioned in the next preceding sub-section of this section is made in accordance with that sub-section, the Revenue Commissioners shall—
(a) if the place of residence of the person liable to deliver the account mentioned in the said sub-section is known to the Revenue Commissioners, send or cause to be sent by registered post addressed to such person at his said place of residence a duplicate of such assessment, or
(b) if such place of residence is not known to the Revenue Commissioners, publish in the Iris Oifigiúil a notice of the making of such assessment, with such particulars thereof as the Revenue Commissioners shall think proper.
(3) Whenever any such assessment as is mentioned in the first sub-section of this section is made in accordance with that sub-section, the person liable to deliver the account mentioned in the said sub-section or any person aggrieved by such assessment shall have the like right of appeal against such assessment as he would have had if such assessment had been made on an account delivered by an accountable party, save that, where notice of such assessment is required by this section to be published in the Iris Oifigiúil, the time limited by law for such appeal shall run from the date of such publication of such notice.
(4) The duty assessed by an assessment made under this section shall be recoverable in the same manner and by the like proceedings as such duty, if it had been assessed on an account delivered by an accountable party, would have been recoverable.
Death duty in case of certain property previously subject to an annuity, etc.
32.—In the case of a person dying after the passing of this Act, property which was previously subject to an annuity or other periodical payment limited to cease on the death of such deceased person shall, notwithstanding that such annuity or other periodical payment had been surrendered, assured, divested, or otherwise disposed of (whether for value or otherwise) in the lifetime of such deceased person to or for the benefit of the person entitled to such property, be deemed for the purposes of Part I of the Finance Act, 1894, to pass on the death of such deceased person to the extent of the benefit which would accrue from the cesser of such annuity or other periodical payment unless—
(a) such surrender, assurance, divesting, or disposition was bona fide made or effected at least three years before the death of such deceased person, and
(b) such deceased person was not, at any time within three years before his death, in receipt of any substituted annuity or other periodical payment limited to cease on his death and secured (whether by contract or otherwise) to him in return for such surrender, assurance, divesting, or disposition.
Payment of money standing in names of two or more persons.
33.—(1) Where, either before or after the passing of this Act, a sum of money exceeding one hundred pounds is lodged or deposited (otherwise than on a current account) in Saorstát Eireann with a banker in the joint names of two or more persons, and one of such persons (in this section referred to as the deceased) dies after the passing of this Act, such banker shall not pay such money or any part thereof to the survivor or all or any of the survivors of such person or to any other person unless or until there is furnished to such banker a certificate by the Revenue Commissioners (acting by any of such Commissioners or by any of their officers) certifying that there is no outstanding claim for duty in connection with the death of the deceased in respect of such money or any part thereof.
(2) Notwithstanding anything contained in sub-section (7) of section 6 of the Finance Act, 1894, duty leviable and payable on the death of the deceased shall be deemed for the purposes of this section to become due on the day of the death of the deceased.
(3) Every banker who shall pay any money in contravention of this section shall be guilty of an offence under this section and shall be liable on summary conviction thereof to an excise penalty of five hundred pounds.
(4) Where a banker is charged with an offence under this section, the onus of proving that such certificate as is mentioned in this section was furnished to such banker before he made the payment which is alleged to constitute such offence shall lie on such banker.
(5) Where a banker is charged with an offence under this section, it shall be a good defence to such charge to prove that, at the time when such banker made the payment of money which is alleged to constitute such offence, he had reasonable ground for believing that none of the persons in whose joint names such money was lodged or deposited with him was dead.
(6) In this section—
the word “banker” means a person who carries on in Saorstát Eireann the business of banking;
the word “pay” includes transfer in the books of a banker;
the expression “current account” means an account which is customarily operated upon by means of cheque or banker's order.
PART IV.
Corporation Profits Tax.
Continuance of certain exemptions from corporation profits tax.
34.—The exemptions from corporation profits tax given by section 33 of the Finance Act, 1929 (No. 32 of 1929), as amended by section 30 of the Finance Act, 1931 (No. 31 of 1931), and paragraph (b) of sub-section (1) of section 47 of the Finance Act, 1932 (No. 20 of 1932), shall be and are hereby continued from the 31st day of December, 1934, until the 31st day of December, 1937.
PART V.
Miscellaneous and General.
Amendment of Section 42 of the Finance Act, 1920.
35.—So much of sub-section (3) of section 42 (which provides for the reduction of stamp duty in the case of certain transfers of marketable securities) of the Finance Act, 1920, as defines the meaning of the word “dealer” for the purposes of that section is hereby repealed, and in lieu thereof it is hereby enacted that, for the purposes of the said section, the word “dealer” means a person who is a member of a stock exchange in Saorstát Eireann and is recognised by the Committee of that stock exchange as carrying on the business of a dealer.
Amendment of First Schedule to Stamp Act, 1891.
36.—The First Schedule to the Stamp Act, 1891, shall be construed and have effect as if exemption (18) under the head “Eeceipt given for, or upon the payment of, money amounting to £2 or upwards” (being the exemption inserted therein by virtue of sub-section (2) of section 38 of the Finance Act, 1926 (No. 35 of 1926)), were amended by the insertion of the word “four” in lieu of the word “three” now contained in the said exemption.
Extension of section 10 of the Finance Act, 1901, to import licence fees.
37.—Whenever the importation into Saorstát Eireann of any goods is prohibited by or under an Act of the Oireachtas (whether passed before or after this Act) and provision is made by the same or any other Act for the issue of licences for the importation of such goods notwithstanding such prohibition, section 10 of the Finance Act, 1901, as amended and extended by section 7 of the Finance Act, 1902, and by section 43 of the Finance Act, 1932 (No. 20 of 1932), shall apply and in the case of licences issued under an Act passed before this Act, be deemed always to have applied to any fee which may be chargeable by statute or under statutory authority on the issue of such licences, and to any increase or decrease in the amount of any such fee, and to the repeal of the statute or statutory authority under which any such fee is chargeable, in like manner in all respects and as fully as if such fee were a customs import duty within the meaning of the said section 10.
Care and management of taxes and duties.
38.—All taxes and duties imposed by this Act are hereby placed under the care and management of the Revenue Commissioners.
Short title, construction and commencement.
39.—(1) This Act may be cited as the Finance Act, 1935.
(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, 1935.
FIRST SCHEDULE.
CERTAIN CUSTOMS DUTIES.
Ref. No. | Description of Article Liable to Duty | Rate of Duty | Special Provisions |
1 | Rear-reflectors which, in the opinion of the Revenue Commissioners, are designed, constructed, and intended for use on bicycles or tricycles which are propelled solely by the physical exertion of a person or persons seated thereon. | 75% | The provisions of Section 8 of the Finance Act, 1919, shall apply to the duty mentioned at this reference number, with the substitution of the expression “Saorstát Eireann” for the expression “Great Britain and Ireland” and as though articles chargeable with the said duty were mentioned 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. |
2 | Polishing preparations of all kinds. | 33 ½% | The duty mentioned at this reference number is in addition to any duty chargeable in respect of any spirits contained in or used in the manufacture or preparation of the article, but in lieu of any duty chargeable in respect of any other ingredient contained in or used in the manufacture or preparation of 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. |
3 | Cotton bandages and bandaging material imported in rolls, excluding any such bandages or material imported as part of another article, and also excluding elastic bandages and bandaging material, and adhesive bandages and bandaging material. | 33 1/3 % | Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of the duty mentioned at this reference number any articles chargeable with such duty either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them or within a specified time or in a specified quantity. |
4 | Satchels of any material which are, in the opinion of the Revenue Commissioners, designed constructed, and intended to be worn on the person by children and used by them for purposes connected with their attendance at school. | 20% | — |
5 | Felting and felting substitutes and other like substances intended for use as roofing material or as a damp course. | 50% | — |
6 | (a) Surrounds, hearths and curbs which, in the opinion of the Revenue Commissioners, are of a kind normally used for fireplaces and are made or consist partly of tiles, bricks, or slabs made wholly or partly of clay, stone (including reconstructed stone), or cement, and | 33 1/3% | — |
(b) Sections of any such surrounds, hearths, or curbs as are mentioned in the foregoing paragraph. | |||
7 | (a) Articles which are, in the opinion of the Revenue Commissioners, metal frames or metal sashes designed, constructed, and suitable for doors or for windows or for parts of doors or of windows and are not fitted with glass or other like substance; | 40% | The word “windows” where it occurs in the second column at this reference number includes skylights, deadlights, payement lights, and lights of every other description. |
(b) articles which consist of such frames or sashes as aforesa'd wholly or partly fitted with glass or other like substance; | |||
(c) windows consisting of pieces of glass or other like substance set in lead; | |||
(d) component parts, set in lead, of such windows as are mentioned in the next preceding paragraph. | |||
8 | Articles of any of the following descriptions made wholly or mainly of iron or steel or a combination of iron and steel, that is to say:— | 33 1/3% | — |
(a) hooks, brackets, bands and similar fittings for supporting or securing in position, gutters, rain pipes, smoke pipes, ventilation pipes, and other similar pipes; | |||
(b) holdfasts and wall hooks of a length of not less than four inches; | |||
(c) scythe mountings; | |||
(d) hook and eye hinges, imported complete of which the eye part is of a length of not less than twelve inches; | |||
(e) eye parts of hook and eye hinges where such eye parts are imported separately and are of a length of not less than twelve inches; | |||
(f) hook parts of hook and eye hinges where such hook parts are imported separately and are of a length of not less than one inch; | |||
(g) heaters for box smoothing-irons; | |||
(h) range rakes and range scrapers. | |||
9 | (a) Tape (other than woven tape) which, in the opinion of the Revenue Commissioners, is intended for use in relation to parcels in lieu of twine; (b) articles which are, in the opinion of the Revenue Commissioners, designed, constructed, and intended for use as holders of such tape as is mentioned in the foregoing paragraph when in use, and also component parts of such articles. | 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. |
10 | Portable vacuum flasks for containing food or drink, and component parts of such flasks, excluding component parts made wholly or mainly of cork. | Whichever of the following rates produces in each particular case the greater amount of duty, that is to say, 50% or fivepence 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. |
11 | Ridge tiles, hip tiles, and other roofing tiles made wholly or partly of clay or of Roman cement, Portland cement, or any other hydraulic cement | 50% | The duty imposed by section 4 of the Finance Act, 1933 (No. 15 of 1933), and mentioned at reference number 6 in Part I of the First Schedule to that Act shall not be charged or levied on any article on which the duty mentioned at this reference number is chargeable. |
Whenever the Minister for Finance after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of the duty mentioned at this reference number any articles chargeable with such duty either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them or within a specified time or in a specified quantity. | |||
12 | Wheel-barrows and two-wheeled trucks made wholly or mainly of iron or steel or a combination of iron and steel, and also component parts (made of iron or steel or a combination of iron and steel) of such wheel-barrows or such trucks. | 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. |
13 | Moulds or machines for making concrete blocks, bricks, or slabs. | 25% | — |
14 | Binder twine or yarns ο f Manilla, sisal, or any kindred hard fibre other than coir. | 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. |
15 | Roller blinds made mainly of textile material which are, in the opinion of the Revenue Commissioners, designed, constructed, and suitable for use on the exterior of shops and like premises, and also component parts (made of any material) of such roller blinds. | 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. |
16 | Sails, sail covers, sail bags, and yacht or boat covers. | 33 1/3% | Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of the duty mentioned at this reference number any articles chargeable with such duty, either as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them or within a specified time or in a specified quantity. |
17 | Ply-yarns wholly of cotton, linen or hemp. | 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. |
18 | Cases of the nature of trunks, suit cases, or attaché cases for personal use (whether wholly or partially manufactured and whether fitted or not fitted internally with articles for personal use) of which the external casing consists, in the opinion of the Revenue Commissioners, of non-vulcanised cardboard, pasteboard, strawboard, millboard, or similar material which is, in the opinion aforesaid, varnished or coloured or coated with varnished or coloured paper, but excluding cases of which the external casing is wholly coated or covered with cloth. | Whichever of the following rates produces in each particular case the greater amount of duty that is to say: — 331/3% or whichever of the following rates is applicable, that is to say: — On cases which are not less than twenty inches in length (measured externally) — one shilling the case, or on cases which are less than twenty inches in length (measured externally) — six pence the case. | The duty imposed by Section 5 of the Finance Act, 1933 (No. 15 of 1933), and mentioned at Reference Number I in the Second Schedule to that Act shall not be charged or levied on any article on which the duty mentioned at this reference number is chargeable. Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of the duty mentioned at this reference number any articles chargeable with such duty either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them or within a specified time or in a specified quantity. |
19 | Material which, in the opinion of the Revenue Commissioners, is non-vulcanised cardboard, pasteboard, strawboard, millboard, or similar material and is imported in the piece and has, in the opinion aforesaid, been notched, scored, grooved, or bent before importation, and is, in the opinion aforesaid, suitable for use in the manufacture of articles chargeable with the duty mentioned at the next preceding reference number. | Whichever of the following rates produces in each particular case the greater amount of duty, that is to say: — 33½% or whichever of the following rates is applicable, that is to say: — ninepence the board of not less than twenty inches in length or fourpence the board of less than twenty inches in length. | The duty imposed by section 5 of the Finance Act, 1933 (No. 15 of 1933), and mentioned at reference number I in the Second Schedule to that Act shall not be charged or levied on any article on which the duty mentioned at this reference number is chargeable. 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. |
20 | Any of the following articles which is, in the opinion of the Revenue Commissioners, made wholly or mainly 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, that is to say, straps and belts (whether fitted or not fitted with buckles or other fasteners) and strapping and belting, excluding machinery belts and belting, and also excluding straps and belts which at importation form part of another article or are, in the opinion of the Revenue Commissioners, of a surgical or medical character. | 40% | — |
21 | Any of the following articles which is, in the opinion of the Revenue Commissioners, made wholly or mainly 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, that is to say, collars, leads, and muzzles which are, in the opinion of the Revenue Commissioners, designed, constructed, and suitable for use on or in relation to dogs. | 40% | 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 on which the duty mentioned at this reference number is chargeable. |
22 | (a) Monumental, architectural, or building stone (other than slate or marble) which has been dressed, polished, or otherwise worked, but excluding stone which, at the time of importation, is sawn on not more than two surfaces, and also excluding crushed stone; (b) monumental, architectural, or building marble which has been dressed, polished, or otherwise worked; (c) unworked marble; (d) marble chippings and mixed chippings of marble and other stone, excluding any such chippings which are imported as part of another article. | 100% | The provisions of section 8 of the Finance Act, 1919, shall apply to the duty mentioned at this reference number, with the substitution of the expression “Saorstàt Éireann” for the expression “Great Britain and Ireland,” and as though articles chargeable with the said duty were mentioned 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. 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 | Ice, imported separately. | One shilling the hundredweight. | 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. |
24 | Labels of woven material with letters, numbers, or designs printed thereon, excluding any such label which, at importation, forms part of another article. | 33 1/3 % | Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of the duty mentioned at this reference number any articles chargeable with such duty either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them or within a specified time or in a specified quantity. |
25 | Prayer-books, missals, breviaries, hymnals, and other books used for the purpose of religious worship, and also bibles and testaments. | 30% | The duty imposed by Section 11 of the Finance Act, 1932 (No. 20 of 1932), and mentioned at paragraph (b) of Reference Number 15 in the First Schedule to that Act shall not be charged or levied on any article on which the duty mentioned at this reference number is chargeable. Section 25 of the Finance Act, 1924 (No. 27 of 1924), shall not apply to the duty mentioned at this reference number, and accordingly the minimum charge imposed by that section shall not be chargeable in respect of the said duty. 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 | Copper tubes, tubing, pipes, and piping having a wall thickness not exceeding one-eighth of one inch and an internal diameter not exceeding two and one-quarter inches, but excluding any such tube, tubing, pipe, or piping which has, before importation, undergone any process of manufacture other than shaping or bending, or which, at importation, forms part of another article. | 75% | 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 | (a) Toilet preparations which are, in the opinion of the Revenue Commissioners, of a kind ordinarily used on or in relation to the human skin, hair, nails, teeth (including artificial teeth), or mouth, but excluding essential oils, fuller's-earth, petroleum jelly and hair-dyes; (b) perfumery, excluding perfumed spirits and essential oils. | Whichever of the following rates produces in each particular case the greater amount of duty, that is to say:— 50% or whichever of the following rates is applicable, that is to say:— if the article is prescribed in the official import list to be entered on importation by weight, five shillings the pound, or if the article is prescribed in the official import list to be entered on importation, by measure, two pounds ten shillings the gallon. | The duty mentioned at this reference number shall not be charged or levied on any article which is liable to the duty' imposed by section 4 of the Finance Act, 1933 (No. 15 of 1933), and mentioned at Reference Number 13 in the First Schedule to-that Act or which is liable to the duty imposed by section 8 of the Finance Act, 1934 (No. 31 of 1934). and mentioned at Reference Number 12 in the First Schedule to that Act. The duty mentioned at this reference number is in addition to and not in substitution for 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. Save as aforesaid, no other duty of customs in force on the 16th day of May, 1935 (other than the minimum charge imposed by section 25 of the Finance Act, 1924 (No. 27 of 1924), and the duty imposed by section 22 of the Finance Act, 1932 (No. 20 of 1932)), shall be chargeable or leviable on any article which is liable to the duty mentioned at this reference number, notwithstanding anything to the contrary contained in the Act or Order imposing such other duty. 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. |
28 | (a) Apparatus which is, in the opinion of the Revenue Commissioners, wholly or mainly refrigerating apparatus or cold storage apparatus or partly refrigerating and partly cold storage apparatus, and is, in the opinion aforesaid, constructed, designed, and suitable for use for commercial purposes, but excluding any such apparatus which, in the opinion aforesaid, is constructed, designed, and suitable primarily for use for creamery or dairy purposes other than the production or storage of ice cream; (b) apparatus for attemperating or conditioning air forced through the apparatus for the purpose of ventilating the interior of buildings; (c) component parts of any of the apparatus mentioned in either of the foregoing paragraphs as chargeable with duty, but excluding the following component parts, that is to say: motors, compressors, switches, valves, and ice cream mixing gear, and also excluding jars, platters, and similar containers made of glazed earthenware. | 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. |
29 | (a) Pencils, crayons, and chalks for marking, drawing, or writing, whether cased or not cased, and whether imported with or without fittings or accessories attached thereto, but excluding pencils with a moving or moveable slip or lead, and also excluding crayons and chalks which are produced by a casting process but are not made on a wax base; (b) component parts (excluding slips or leads) of any such pencils, crayons or chalks as are mentioned in the preceding paragraph as chargeable with duty; (c) pen-handle sticks which are made wholly or mainly of wood and ha e been subjected to a process of enamelling, lacquering, or varnishing. | Whichever of the following rates produces in each particular case the greater amount of duty, that is to say: — 33 1/3% or whichever of the following rates is applicable, that is to say, where the article chargeable is eight inches or less than eight inches in length — four shillings the gross, or where the article chargeable is more than eight inches in length — eight shillings the gross. | The duty mentioned at this reference number shall not be charged or levied on any article which is chargeable with the duty mentioned at reference number 27 in this Schedule and there made chargeable on certain toilet preparations and perfumery specified at that reference number. For the purposes of the duty mentioned at this reference number, in so far as it is chargeable on the component parts mentioned in paragraph (b) in the second column, grooved slats and filled slats for use in the manufacture of pencils, crayons, or chalks of a kind chargeable with the said duty shall be deemed to be assemblies of component parts of such pencils, crayons, or chalks, and the number of such component parts in any such slat shall be deemed to be equal to the number of grooves or of slips or leads in such slat, and the said duty shall be charged thereon accordingly. 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. |
SECOND SCHEDULE.
FURTHER CUSTOMS DUTIES.
Part I.
Ref. No. | Description of Article Liable to Duty | Rate of Duty |
1 | Asphalt, bitumen, pitch, and tar of all kinds, whether imported in crude form or after treatment or preparation, and also mixtures of any two or more of those substances. | Per cwt. 3d. |
2 | Any article (not otherwise liable to duty) which, in the opinion of the Revenue Commissioners, is linoleum. | Per sq. yard 6d. |
3 | Any article (not otherwise liable to duty) which, in the opinion of the Revenue Commissioners, is oilcloth. | Per sq. yard.2d |
4 | Articles made wholly or mainly of asbestos. | Per cwt.1/- |
5 | Starch and dextrin. | Per cwt.3/- |
6 | Rice, rice flour, and rice meal, excluding any preparation which, in the opinion of the Revenue Commissioners, is made from rice husk. | Per cwt.2/- |
7 | Tiles and slabs of all kinds made wholly or partly of clay, earthenware, or cement, and not otherwise liable to duty. | Per cwt.5/- |
8 | Roofing slates | Per cwt.5/- |
9 | (a) Wool; | Per cental of 100 lbs 10/- |
(b) wool waste, other than flock. | ||
10 | Glazed pipes made wholly or mainly of clay or earthenware, and glazed connections (for pipes of any kind) made wholly or mainly of clay or earthenware. | Per cwt. 9d. |
11 | Grapes. | Per lb. 1d. |
12 | Dried peas. | Per lb. ½ d. |
Part II.
13 | Glass of all kinds imported in sheets or strips, whether flat or bent, curved or otherwise shaped. | 10% |
14 | Glassware (not otherwise liable to duty and not containing any goods at importation) which, in the opinion of the Revenue Commissioners, is suitable for domestic or household use or ornament. | 10% |
15 | Paper without any matter or design printed thereon. | 5% |
16 | Paper which has a design or pattern printed thereon and is, in the opinion of the Revenue Commissioners, primarily suitable for use as wall-paper. | 5% |
17 | Empty glass bottles and empty glass jars not otherwise liable to duty, excluding glass bottles and jars which, in the opinion of the Revenue Commissioners, are primarily suitable for laboratory use. | 10% |
THIRD SCHEDULE.
SUGAR, MOLASSES, GLUCOSE, SACCHARIN. -RATES OF DUTIES, DRAWBACKS AND ALLOWANCES.
PART I.—DUTIES.
Goods | Customs Duties | Excise Duties | ||||||||||
Sugar and Molasses made wholly from Beet grown in Saorstát Éireann | All Other Goods | |||||||||||
s. | d. | s. | d. | s. | d. | |||||||
Sugar which, when tested by the polanscope, indicates a polarisation exceeding ninety-eight degrees | the cwt. | 21 | 0 | 4 | 8 | 21 | 0 | |||||
Sugar of a polarisation not exceeding seventy-six degrees | ” | 10 | 1 | 2 | 3 | 10 | 1 | |||||
Sugar of a polarisation:— | ||||||||||||
Exceeding— | ||||||||||||
76 | and | not | exceeding | 77 | degrees | the cwt. | 10 | 4.9 | 2 | 3.7 | 10 | 4.9 |
77 | ” | 78 | ” | ” | 10 | 9.0 | 2 | 4.6 | 10 | 9.0 | ||
78 | ” | 79 | ” | ” | 11 | 1.0 | 2 | 5.5 | 11 | 1.0 | ||
79 | ” | 80 | ” | ” | 11 | 5.0 | 2 | 6.4 | 11 | 5.0 | ||
80 | ” | 81 | ” | ” | 11 | 9.1 | 2 | 7.3 | 11 | 9.1 | ||
81 | ” | 82 | ” | ” | 12 | 1.1 | 2 | 8.2 | 12 | 1.1 | ||
82 | ” | 83 | ” | ” | 12 | 5.1 | 2 | 9.1 | 12 | 5.1 | ||
83 | ” | 84 | ” | ” | 12 | 9.7 | 2 | 10.1 | 12 | 9.7 | ||
84 | ” | 85 | ” | ” | 13 | 2.2 | 2 | 11.1 | 13 | 2.2 | ||
85 | ” | 86 | ” | ” | 13 | 6.7 | 3 | 0.1 | 13 | 6.7 | ||
86 | ” | 87 | ” | ” | 13 | 11.3 | 3 | 1.1 | 13 | 11.3 | ||
87 | ” | 88 | ” | ” | 14 | 4.3 | 3 | 2.3 | 14 | 4.3 | ||
88 | ” | 89 | ” | ” | 14 | 9.4 | 3 | 3.4 | 14 | 9.4 | ||
89 | ” | 90 | ” | ” | 15 | 3.4 | 3 | 4.7 | 15 | 3.4 | ||
90 | ” | 91 | ” | ” | 15 | 9.5 | 3 | 6.1 | 15 | 9.5 | ||
91 | ” | 92 | ” | ” | 16 | 3.5 | 3 | 7.4 | 16 | 3.5 | ||
92 | ” | 93 | ” | ” | 16 | 9.6 | 3 | 8.8 | 16 | 9.6 | ||
93 | ” | 94 | ” | ” | 17 | 3.6 | 3 | 10.1 | 17 | 3.6 | ||
94 | ” | 95 | ” | ” | 17 | 9.6 | 3 | 11.4 | 17 | 9.6 | ||
95 | ” | 96 | ” | ” | 18 | 3.7 | 4 | 0.8 | 18 | 3.7 | ||
96 | ” | 97 | ” | ” | 18 | 9.7 | 4 | 2.1 | 18 | 9.7 | ||
97 | ” | 98 | ” | ” | 19 | 3.8 | 4 | 3.5 | 19 | 3.8 | ||
Molasses (except when cleared for use by a licensed distiller in the manufacture of spirits) and invert sugar, and all other sugar and extracts from sugar which cannot be completely tested by the polariscope, and on which duty is not specially charged by reference to the other provisions of this Part of this Schedule:— | ||||||||||||
If containing 70 per cent, or more of sweetening matter. | the cwt | 13 | 10 | 3 | 1 | 13 | 10 | |||||
If containing less than 70 per cent, and more than 50 per cent, of sweetening matter | ” | 10 | 1 | 2 | 3 | 10 | 1 | |||||
If containing not more than 50 per cent, of sweetening matter | ” | 5 | 0 | 1 | 1 | 5 | 0 | |||||
The amount of sweetening matter to be taken to be the total amount of sugar contained in the article as determined by analysis in manner directed by the Revenue Commissioners. | ||||||||||||
Glucose:— | ||||||||||||
Solid | the cwt. | 13 | 10 | — | 13 | 10 | ||||||
Liquid | ” | 10 | 1 | — | 10 | 1 | ||||||
Saccharin (including substances of a like nature or use) | the oz. | 6 | 4 | — | 6 | 4 | ||||||
PART II.
DRAWBACKS AND ALLOWANCES.
A.—CUSTOMS.
Nature of Drawback or Allowance | Amount or Rate of Drawback or Allowance |
(1) Drawback on the export, or on the shipment or deposit in a bonded warehouse for use as ship's stores, of duty-paid sugar or molasses (including sugar or molasses produced from duty-paid sugar or molasses) which has passed a refinery in Saorstát Éireann. | In the case of molasses produced in bond, an amount equal to the duty paid, and, in any other case, an amount equal to the duty which would be chargeable on the importation of the like article. |
(2) Drawback on the deposit in a bonded warehouse for export of beer in the brewing of which duty-paid sugar or glucose has been used. | An amount equal to the duty paid in respect of the sugar or glucose. |
(3) Drawback on the export, or on the shipment or deposit in a bonded warehouse for use as ship's stores, of goods (other than beer) in the manufacture or preparation of which in Saorstát Éireann any duty-paid sugar, molasses, glucose or saccharin has been used. | An amount equal to the duty chargeable in respect of that quantity of the sugar, molasses, glucose or saccharin which appears to the satisfaction of the Revenue Commissioners to have been used in the manufacture or preparation of the goods, or, in- the case of residual products, to be contained in the goods. |
(4) Drawback to be allowed to a refiner on molasses produced in Saorstát Éireann from sugar on which the import duty has been paid at the current rate and delivered to a licensed distiller for use in the manufacture of spirits the cwt. | s. d. 5 0 |
(5) Allowance to a refiner on molasses, used solely for the purpose of food for stock, produced in Saorstát Éireann from sugar on which the import duty has been paid at the current rate the cwt | s. d. 5 0 |
B. — EXCISE. — SUGAR AND MOLASSES MADE WHOLLY FROM BEET GROWN IN SAORSTÁT EIRE ANN.
Nature of Drawback or Allowance | Amount or Rate of Drawback or Allowance |
(1) Drawback on the export, or on the shipment or deposit in a bonded warehouse for use as ship's stores, of duty-paid sugar or molasses. | An amount equal to the duty paid, |
(2) Drawback on the deposit in a bonded warehouse for export of beer in the brewing of which duty-paid sugar has been used. | An amount equal to the duty paid in respect of the sugar. |
(3) Drawback on the export, or on the shipment or deposit in a bonded warehouse for use as ship's stores, of goods (other than beer) in the manufacture or preparation of which in Saorstát Éireann any duty-paid sugar or molasses has been used. | An amount equal to the duty paid in respect of that quantity of the sugar or molasses which appears to the satisfaction of the Revenue Commissioners to have been used m the manufacture or preparation of the goods. |
(4) Drawback to be allowed to a refiner on molasses produced in Saorstát Éireann from sugar on which the Excise duty has been paid and delivered to a licensed distiller for use in the manufacture of spirits the cwt. | s. d 1 1 |
(5) Allowance to a refiner on molasses, used solely for the purpose of food for stock, produced in Saorstát Éireann from sugar on which the excise duty has been paid the cwt. | s. d 1 1 |
C.—EXCISE.—ALL OTHER GOODS.
Nature of Drawback or Allowance | Amount or Rate of Drawback or Allowance |
(1) Drawback on the export, or on the shipment or deposit in a bonded warehouse for use as ship's stores, of duty-paid sugar, molasses, glucose or saccharin. | An amount equal to the duty paid. |
(2) Drawback on the deposit in a bonded warehouse for export of beer in the brewing of which duty-paid sugar or glucose has been used. | An amount equal to the duty paid. |
(3) Drawback on the export, or on the shipment or deposit in a bonded warehouse for use as ship's stores, of goods (other than beer) in the manufacture or preparation of which in Saorstát Éireann any duty-paid sugar, molasses, glucose or saccharin has been used. | An amount equal to the duty paid in respect of that quantity of the sugar, molasses, glucose or saccharin which appears to the satisfaction of the Revenue Commissioners to have been used in the manufacture or preparation of the goods. |
(4) Drawback to be allowed to a refiner on molasses produced in Saorstát Éireann from sugar on which the Excise duty has been paid at the current rate and delivered to a licensed distiller for use in the manufacture of spirits, the cwt. | s. d. 5 0 |
(5) Drawback on the deposit of duty-paid glucose in a warehouse approved by the Revenue Commissioners under Section 2 of the Manufactured Tobacco Act, 1863, for the manufacture of cavendish and negrohead tobacco. | An amount equal to the drawback which would have been payable on the export of the glucose. |
(6) Allowance to a refiner on molasses, used solely for the purpose of food for stock, produced in Saorstát Éireann from sugar on which the Excise duty has been paid at the current rate the cwt. | s. d. 5 c |
FOURTH SCHEDULE.
DUTY ON RAW FRUIT.
Ref. No. | Description of Fruit | Rate of Duty |
1 | Apples. | 1d. per lb. |
2 | Pears. | 1d. per lb. |
3 | Plums (including damsons, prunes, and greengages):— | |
(a) imported on or after any 1st day of August and on or before the next following 31st day of October. | 2d. per lb. | |
(b) imported on or after any 1st day of November and on or before the next following 31st day of July. | 1d. per lb. | |
4 | Cherries imported on or after any 24th day of June and on or before the next following 31st day of July. | 3d. per lb. |
5 | Strawberries, imported on or after any 15th day of June and on or before the next following 31st day of July. | 3d. per lb. |
6 | Raspberries (including loganberries) imported on or after any 1st day of July and on or before the next following 31st day of August. | 3d. per lb. |
7 | Currants. | 3d. per lb. |
8 | Gooseberries. | 3d. per lb. |
FIFTH SCHEDULE.
DUTIES ON TOBACCO.
PART I.
CUSTOMS DUTY
Full (per lb.) | Preferential (Per lb.) | |||
s. | d. | s. | d. | |
Unmanufactured:— | ||||
If Stripped or Stemmed:— | ||||
Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof | 10 | 0½ | — | |
Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof | 11 | 1½ | — | |
If Unstripped or Unstemmed:— | ||||
Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof | 10 | 0 | — | |
Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof | 11 | 1 | — | |
Manufactured, viz.:— | ||||
Cigars | 19 | 1 | 15 |
|
Cigarettes | 15 | 5 | 12 |
|
Cavendish or Negrohead | 14 | 7 | 12 |
|
Cavendish or Negrohead Manufactured in Bond | 12 | 8 | 10 |
|
Other Manufactured Tobacco | 12 | 8 | 10 |
|
Snuff containing more than 13 lbs. of moisture in every 100 lbs. weight thereof | 12 | 0 | 10 | 0 |
Snuff not containing more than 13 lbs. of moisture in every 100 lbs. weight thereof | 14 | 7 | 12 |
|
Part II.
EXCISE DUTIES.
Unmanufactured, viz:— | s. | d. | |
Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof | the lb. | 9 | 2 |
Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof | ” | 10 | 2 |
Manufactured, viz:— | |||
Cavendish or Negrohead Manufactured in Bond | ” | 11 | 11 |
Part III.
Unmanufactured, viz:— | s. | d. | |
Containing 10 lbs, or more of moisture in every 100 lbs. weight thereof | the lb. | 8 | 0 |
Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof | ” | 8 | 11 |
Manufactured, viz:— | |||
Cavendish or Negrohead Manufactured in Bond | ” | 10 | 5 |
SIXTH SCHEDULE.
DUTIES ON BOOTS AND SHOES.
Ref. No. | Description of Article liable to 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 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. | 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 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. | 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. | 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 — ninepence 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. | Sixpence per shoe. |
SEVENTH SCHEDULE.
TERMINATION OF CERTAIN DUTIES OF CUSTOMS.
Part I.
DUTIES IMPOSED BY THE FINANCE ACT, 1932 (No. 20 of 1932).
Ref. No. | Enactment Imposing or Defining the Duty | Particulars of the Duty | General Description of the Duty |
1 | Section 16. | The duty imposed by the said Section 16, but so far only as it is chargeable on clocks and component parts of clocks. | The duty on clocks and clock parts. |
2 | First Schedule, reference number, 13· | The duty mentioned at the said reference number 13. | The duty en certain polishing preparations. |
3 | First Schedule, reference number 27. | The duty mentioned at the said reference number 27, but so far only as that duty is chargeable on articles mentioned in paragraph (a) in the second column at the said reference number. | The duty on certain steel or iron cutlery. |
Part II.
DUTIES IMPOSED BY THE FINANCE (CUSTOMS DUTIES) (No. 4) ACT, 1932 (No. 34 of 1932).
Ref. No. | Enactment Imposing or Defining the Duty | Particulars of the Duty | General Description of the Duty |
4 | First Schedule, reference number 6. | The duty mentioned at the said reference number 6. | The duty on certain cuff links, studs, etc. |
5 | First Schedule, reference number 19. | The duty mentioned at the said reference number 19. | The duty on certain kinds of stone. |
6 | First Schedule, reference number 21. | The duty mentioned at the said reference number 21, as amended at reference number 7 in the Seventh Schedule to the Finance Act, 1933 (No. 15 of 1933)· | The duty on roof and felting substitutes. |
Part III.
DUTY IMPOSED BY THE FINANCE ACT, 1933 (No. 15 of 1933).
Ref. No. | Enactment Imposing or Defining the Duty | Particulars of the Duty | General Description of the Duty |
7 | Section 6. | The duty imposed by the said section 6 as amended by section 21 of the Finance Act, 1934 (No. 31 of 1934). | The duty on certain fruit. |
Part IV.
DUTIES IMPOSED BY THE FINANCE ACT, 1934 (No. 31 of 1934).
Ref. No. | Enactment Imposing or Defining the Duty | Particulars of the Duty | General Description of the Duty |
8 | First Schedule, reference number 17· | The duty mentioned at the said reference number 17. | The duty on certain tinned fruits. |
9 | First Schedule, reference number 19. | The duty mentioned at the said reference number 19. | The duty our certain metal window frames. |
EIGHTH SCHEDULE.
AMENDMENTS OF CERTAIN FINANCE ACTS.
Part I.
FINANCE (CUSTOMS DUTIES) (No. 2) ACT, 1931 (No. 39 of 1931).
Ref. No. | Section or Schedule Amended | Nature of Amendment | General Subject Matter of Amendment |
1 | Subsection (3) of section 1, as amended by section 5 of the Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932). | (a) The duty imposed by the said sub-section (3) shall be charged, levied, and paid at the rate of an amount equal to forty per cent, of the value of the article in lieu of the rate fixed by the said section 5; and | Change of rate of duty on harness. |
(b) the provisions of section 8 of the Finance Act, 1919, shall not apply to the said duty. |
Part II.
FINANCE ACT, 1932 (No. 20 of 1932),
Ref. No. | Enactment Imposing or Defining the Duty | Particulars of the Duty | General Description of the Duty |
2 | Section 22, as amended by subsequent enactments. | The following words and paragraphs shall be added at the end of sub-section (7) of the said section 22, that is to say:— | Additions to articles liable 10 package duty. |
“and | |||
(j) polishing preparations of all kinds, and | |||
(k) surgical dressings of textile material.” | |||
3 | Section 24. | (a) The duty imposed by the said section 24 shall, in respect of articles to which paragraph (b) of sub-section (1) of that section applies, be charged levied, and paid at the rate of one shilling the pound in lieu of the rate mentioned in the said section, and | Change of rate of duty on dead poultry and wild birds. |
(b) the provisions of section 8 of the Finance Act, 1919, shall not apply to the said duty when chargeable at the rate of one shilling the pound in pursuance of the foregoing paragraph. | |||
4 | First Schedule, reference number 8. | (a) The duty mentioned at the said reference number 8 shall be charged, levied, and paid at the rate of an amount equal to fifty per cent, of the value of the article in lieu of the rate mentioned in the third column at the said reference number, and | Change of rate of duty on putty, paints, and distempers. |
(b) the provisions of section 8 of the Finance Act, 1919, shall not apply to the said duty. | |||
5 | First Schedule, reference number 35- | The following words shall be added at the end of the second column, that is to say:— | Exclusion of racquet presses from the duty on sports requisites. |
“and presses for racquets used in any of the games of tennis, lawn tennis, badminton, racquets, or any similar game.” |
Part III.
FINANCE (CUSTOMS DUTIES) (No. 4) Act, 1932 (No. 34 of 1932).
Ref. No. | Section or Schedule Amended | Nature of Amendment | General Subject Matter of Amendment |
6 | First Schedule, reference number 9- | The following provision shall be inserted in the fifth column, that is to say:— | The duty on egg-box fillers and flats. |
“Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of the duty mentioned at this reference number any articles chargeable with such duty either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them or within a specified time or in a specified quantity.” | |||
7 | First Schedule, reference number 14. | (a) The following sub-paragraph shall be added at the end of paragraph (b) in the second column, that is to say:— | The duty on certain brass, bronze, etc., articles. |
“(12) memorial plates and memorial tablets.” | |||
and | |||
(b) in paragraph (d) in the second column (inserted by amendment at reference number 9 in the Seventh Schedule to the Finance Act, 1934 (No. 31 of 1934) ) the words “one and one-half inches” shall be deleted, and the words “two and three-quarter inches” shall be inserted in lieu of the said words so deleted. | |||
8 | First Schedule, reference number 16. | (a) The following sub-paragraph shall be added to paragraph (d) (as amended by subsequent enactments) in the second column, that is to say:— | The duty on certain wooden articles. |
“(49) Presses for racquets used in any of the games of tennis, lawn tennis, badminton, racquets, or any similar game,” | |||
and | |||
(b) the provisions of section 8 of the Finance Act, 1919, shall not apply to the duty mentioned at the said reference number 16, as amended by subsequent enactments, including the amendment made by the foregoing paragraph. | |||
9 | Second Schedule, reference number 5. | (a) The duty mentioned at the said reference number 5 shall be charged, levied, and paid at the rate of two shillings the pound in lieu of the rate mentioned in the third column at the said reference number, and | Change of rate of duty tinned meat, etc. |
(b) the provisions of section 8 of the Finance Act, 1919, shall not apply to the said duty. |
Part IV.
FINANCE ACT, 1933 (No. 15 of 1933).
Ref. No. | Enactment Imposing or Defining the Duty | Particulars of the Duty | General Description of the Duty |
10 | First Schedule, Part I, reference number 5. | (a) The duty mentioned at the said reference number 5 shall be charged, levied, and paid at the rate of an amount equal to forty per cent, of the value of the article in lieu of the rate mentioned in the third column at the said reference number, and | Change of rate of duty on leather footballs. |
(b) the provisions of section 8 of the Finance Act, 1919, shall not apply to the said duty. | |||
11 | First Schedule, Part I, reference number 14. | (a) In paragraph (e) in the second column, the words “two and three-eighths inches” shall be deleted and the words “three and one-half inches” shall be inserted in lieu of the words so deleted, and | The duty on empty glass bottles and jars. |
(b) the provisions of section 8 of the Finance Act, 1919, shall not apply to the duty mentioned at the said reference number 14, whether such duty is chargeable at the rate mentioned in the third column at the said reference number or at a rate mentioned in section 5 of the Finance (Customs and Excise Duties) Act, 1933 (No. 52 of 1933). |
Part V.
FINANCE (CUSTOMS AND EXCISE DUTIES) ACT, 1933 (No. 52 of 1933)
Ref. No. | Enactment Imposing or Defining the Duty | Particulars of the Duty | General Description of the Duty |
12 | First Schedule, reference number 8. | In the second column, the words “or slabs” shall be deleted and the words “slabs, pillars, or posts” shall be inserted in lieu of the words so deleted. | Extension of the duty on cement bricks, blocks, etc. |
13 | First Schedule, reference number 10. | The following provisions shall be inserted in the fourth column, that is to say:— | The duty on certain printed matter. |
“Section 25 of the Finance Act, 1924 (No. 27 of 1924), shall not apply to the duty mentioned at this reference number, and accordingly the minimum charge imposed by that section shall not be chargeable in respect of the said duty. | |||
“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.” |
Part VI.
FINANCE ACT, 1934 (No. 31 of 1934).
Ref. No. | Enactment Imposing or Defining the Duty | Particulars of the Duty | General Description of the Duty |
14 | First Schedule, reference number 5. | The following paragraphs shall be added at the end of the second column, that is to say:— | Extension of the duty on galvanised iron or steel articles. |
“(h) cabinets for sterilising utensils for dairy or creamery use or milk delivery bottles or both such utensils and such bottles; | |||
(i) washing-troughs.” | |||
15 | First Schedule, reference number 6. | The following paragraph shall be added at the end of the second column, that is to say:— “(v) connections which, in the opinion of the Revenue Commissioners, are of a kind suitable for use in relation to under-ground gas-pipes, water-pipes, or sewage-pipes, and are, at every opening, of an internal diameter of not less than three inches and not more than fifteen inches, but excluding any such connections which are, at two or more openings, constructed for joining by means of bolts or studs.” | Extension of the duty on cast iron articles. |
16 | First Schedule, reference number 15. | The following paragraph shall be added at the end of the second column, that is to say:— | Extension of the duty on golf clubs. |
“(c) articles which, in the opinion of the Revenue Commissioners, are heads or shafts suitable for use as component parts of the clubs or sticks mentioned in the preceding paragraph (b), and are, in the opinion aforesaid, wholly or substantially manufactured.” | |||
17 | First Schedule, reference number 16. | The duty mentioned at the said reference number 16 shall be charged, levied, and paid at the rate of an amount equal to forty per cent, of the value of the article in lieu of the rate mentioned in the third column at the said reference number. | Change of rate of duty on certain leather bags, etc. |
18 | First Schedule, reference number 21. | In paragraph (c) in the second column, the word “cotton” shall be deleted and the words “woven cotton fabric” shall be inserted in lieu of the word so deleted. | The duty on certain articles of woven fabric. |
19 | First Schedule, reference number 23. | The duty mentioned at the said reference number 23 shall be charged, levied, and paid at the rate of an amount equal to fifty per cent, of the value of the article in lieu of the rate mentioned in the third column at the said reference number. | Change of rate of duty on bias binding. |
Part VII.
FINANCE (MISCELLANEOUS PROVISIONS) ACT, 1935 (No. 7 of 1935).
Ref. No. | Enactment Imposing or Defining the Duty | Particulars of the Duty | General Description of the Duty |
20 | Section 1. | In sub-section (2) of the said section 1, paragraph (b) shall be deleted and the following paragraph shall be inserted in the said sub-section in lieu of the paragraph so deleted, that is to say:— | Extension of exemption from the duty on mineral hydrocarbon light oil. |
“(b) on any mineral hydrocarbon light oil which is shown, to the satisfaction of the Revenue Commissioners, to be intended for use in Saorstát Éireann in any process of dyeing textiles carried on by way of trade or in any process of cleaning articles of any kind carried on by way of trade.” |