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Uimhir 31 de 1936.
ACHT AIRGID, 1936.
CUID I.
Cain Ioncuim.
Cáin ioncuim agus for-cháin in aghaidh na bliana 1936-37.
1.—(1) In aghaidh na bliana dar tosach an 6adh lá d'Abrán, 1936, éileofar cáin ioncuim do réir ceithre scillinge agus reul fén bpúnt.
(2) In aghaidh na bliana dar tosach an 6adh lá d'Abrán, 1936, 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, 1935, a héileofar amhlaidh í.
(3) Na forálacha reachtúla agus eile bhí i bhfeidhm ar feadh na bliana dar thosach an 6adh lá d'Abrán, 1935, 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, 1936.
Cáinmheasa áirithe ar oifigigh d'údaráis áitiúla.
2.—(1) San alt so tá an brí céanna leis an bhfocal “tuarastal” a cuirtear leis, chun crícheanna an Achta Seirbhísí Áitiúla (Fearachas Sealadach), 1934 (Uimh. 16 de 1934), tré fho-alt (1) d'alt 3 den Acht san mar atharuíonn no theorannuíonn na fo-ailt ina dhiaidh sin den alt san é.
(2) Baineann an t-alt so le gach duine do bhí i dteideal, in aghaidh na bliana dar thosach an 6adh lá d'Abrán, 1934, fé fho-alt (2) d'alt 3 den Acht Airgid, 1934 (Uimh. 31 de 1934), an laigheadú a luaidhtear sa bhfo-alt san d'fháil agus ar ar héilíodh cáin ioncuim in aghaidh na bliana san dar thosach an 6adh lá d'Abrán, 1934, agus na bliana dar thosach an 6adh lá d'Abrán, 1935, fé Sceideal E den Income Tax Act, 1918, do réir ioncuim na bliana do tháinig, i gcás gach bliana fé leith acu san, díreach roimh an mbliain sin.
(3) I gcás an méid iomlán (dá ngairmtear an chéad iomlán sa bhfo-alt so) do bhí—
(a) san ioncum mar do háirmheadh é chun críche na gcáinmheas do rinneadh fé Sceideal E den Income Tax Act, 1918, in aghaidh na bliana dar thosach an 6adh lá d'Abrán, 1934, ar dhuine le n-a mbaineann an t-alt so maidir le n-a thuarastal, agus
(b) san ioncum mar do háirmheadh é chun críche na gcáinmheas do rinneadh fén Sceideal san E in aghaidh na bliana dar thosach an 6adh lá d'Abrán, 1935, ar an duine sin maidir le n-a thuarastal,
do bheith níos mó ná an méid iomlán (dá ngairmtear an dara hiomlán sa bhfo-alt so) do bhí—
(c) sa tuarastal (mar do laigheaduíodh é fén Acht Seirbhísí Áitiúla (Fearachas Sealadach), 1934) do thuill an duine sin in aghaidh na bliana dar thosach an 6adh lá d'Abrán, 1933, agus
(d) sa tuarastal (mar do laigheaduíodh é fén Acht san adubhradh) do thuill an duine sin in aghaidh na bliana dar thosach an 6adh lá d'Abrán, 1934,
féadfar an bhreis a bheidh ag an gcéad iomlán ar an dara hiomlán d'áireamh mar laigheadú le linn bheith ag áireamh an mhéide d'ioncum an duine sin is ioncháinmheasta i leith cánach ioncuim in aghaidh na bliana dar tosach an 6adh lá d'Abrán, 1936, maidir le n-a thuarastal mara mbeidh lomháil in aghaidh cánach ioncuim déanta alos na breise sin ar shlí eile.
(4) I gcás an méid iomlán (dá ngairmtear an chéad iomlán sa bhfo-alt so) do bhí—
(a) sa tuarastal (mar do laigheaduíodh é fén Acht Seirbhísí Áitiúla (Fearachas Sealadach), 1934) do thuill duine le n-a mbaineann an t-alt so in aghaidh na bliana dar thosach an 6adh lá d'Abrán, 1933, agus
(b) sa tuarastal (mar do laigheaduíodh é fén Acht san adubhradh) do thuill an duine sin in aghaidh na bliana dar thosach an 6adh lá d'Abrán, 1934,
do bheith níos mó ná an méid iomlán (dá ngairmtear an dara hiomlán sa bhfo-alt so) do bhí—
(c) san ioncum mar do háirmheadh é chun críche na gcáinmheas do rinneadh fé Sceideal E den Income Tax Act, 1918 (mar do coigeartuíodh san tré aisíoc no ar shlí eile) in aghaidh na bliana dar thosach an 6adh lá d'Abrán, 1934, ar an duine sin maidir le n-a thuarastal, agus
(d) san ioncum mar do háirmheadh é chun críche na gcáinmheas do rinneadh fén Sceideal san E (mar do coigeartuíodh san tré aisíoc no ar shlí eile) in aghaidh na bliana dar thosach an 6adh lá d'Abrán, 1935, ar an duine sin maidir le n-a thuarastal,
féadfar an bhreis a bheidh ag an gcéad iomlán ar an dara hiomlán d'áireamh mar mhéadú le linn bheith ag áireamh an mhéide d'ioncum an duine sin is ioncháinmheasta i leith cánach ioncuim in aghaidh na bliana dar tosach an 6adh lá d'Abrán, 1936, maidir le n-a thuarastal.
Faidiú ar aimseara ceaptha áirithe chun cáinmheasa do dhéanamh.
3.—(1) Déanfar agus deintear leis seo alt 8 (alt a bhaineann le haimseara ceaptha chun cáinmheasa do dhéanamh) den Acht Airgid, 1925 (Uimh. 28 de 1925), do leasú—
(a) tré sna focail “nách déanaí ná sé bliana tar éis deire na bliana cáinmheasa” do scriosadh amach as fo-alt (1), agus
(b) tré sna focail “nách déanaí ná sé bliana tar éis deire na bliana gur ina haghaidh ba cheart éileamh do dhéanamh ar an té a cuirfear fé fhormhuirear” do scriosadh amach as fo-alt (2), agus
(c) tré sna focail “nách déanaí ná sé bliana tar éis deire na bliana cáinmheasa” do scriosadh amach as fo-alt (3).
(2) Déanfar agus deintear leis seo Riail 18 (mar a leasuítear í le halt 5 den Acht Airgid, 1932 (Uimh. 20 de 1932)) de sna Rialacha Generálta bhaineann le Sceidil A, B, C, D, agus E den Income Tax Act, 1918, do leasú—
(a) tré sna focail “bhliana no blianta de sna sé bliana díreach roimh an mbliain sin” do scriosadh amach as mír (1) agus na focail “bhliana roimhe sin nach luatha ná an bhliain dar thosach an 6adh lá d'Abrán, 1922” do chur isteach sa mhír sin in ionad na bhfocal san a scriostar amach amhlaidh, agus
(b) tré sna focail “níos déanaí ná sé bliana tar éis don bhliain cháinmheasa do bheith caithte ná, in aon chás” do scriosadh amach as mír (2).
(3) Beidh ag fo-alt (3) d'alt 8 den Acht Airgid, 1925 (Uimh. 28 de 1925), maidir le n-a bhaint le for-cháin de bhuadh fo-ailt (3) d'alt 3 den Acht Airgid, 1928 (Uimh. 11 de 1928), éifeacht gus an leasú air a deintear le fo-alt (1) den alt so agus fé réir an leasuithe sin.
Atharú ar liúntaisí alos leanbhaí.
4.—Athghairmtear leis seo fo-alt (3) (fo-alt a leasuíonn an chéad fho-alt a luaidhtear anso ina dhiaidh seo) d'alt 3 den Acht Airgid, 1932 (Uimh. 20 de 1932), agus ina ionad san achtuítear leis seo go ndéanfar fo-alt (1) (fo-alt a bhaineann le liúntaisí alos leanbhaí) d'alt 21 den Finance Act, 1920, do léiriú agus go mbeidh éifeacht aige fé is dá ndeintí na focail “each such child to a deduction of sixty pounds” do chur ann in ionad na bhfocal “one child to a deduction of thirty-six pounds and in respect of each subsequent child to a deduction of twenty-seven pounds.”
Leathnú ar an lomháil in aghaidh caitheamh meaisínteachta.
5.—Gach tagairt a deintear do bhrabús no do shochar céirde i Rialacha 6 agus 7 (rialacha bhaineann le hasbhaintí do lomháil alos caitheamh meaisínteachta agus gléasra agus alos meaisínteacht agus gléasra nua do chur in ionad meaisínteachta agus gléasra do bheadh as dáta) de sna Rialacha bhaineann le Cásanna I agus II de Sceideal D den Income Tax Act, 1918, léireofar í mar thagairt fholuíonn brabús no sochar as gairm is ionchurtha fé cháin ioncuim fén Sceideal san D, agus beidh feidhm agus éifeacht ag na Rialacha san 6 agus 7 dá réir sin.
Faoiseamh o cháin ioncuim dhúbalta ar bhrabús as gnó an aer-iompair.
6.—Beidh feidhm ag alt 4 (alt a bhaineann le faoiseamh o cháin ioncuim dhúbalta ar bhrabús as gnó na loingseoireachta) den Acht Airgid, 1927 (Uimh. 18 de 1927), maidir le brabús no sochar a thagann as gnó an aer-iompair díreach fé mar atá feidhm aige maidir le brabús no sochar a thagann as gnó na loingseoireachta, agus, chun éifeacht do thabhairt don fheidhm sin, leasuítear leis seo an t-alt san 4 mar leanas, sé sin le rá:—
(a) tré sna focail “no as gnó an aer-iompair” do chur isteach i ndiaidh na bhfocal “gnó na loingseoireachta” i bhfo-alt (1), agus
(b) tré sna focail “cialluíonn an abairt ‘gnó an aer-iompair’ an gnó bhíonn ar siúl ag únaer aer-árthaigh” do chur isteach i ndiaidh na bhfocal “únaer long” i bhfo-alt (6), agus
(c) tríd an bhfocal “mhínithe” do scriosadh amach san áit ina bhfuil sé sa bhfo-alt san (6) agus tríd an bhfocal “fho-ailt” do chur isteach sa bhfo-alt san in ionad an fhocail a scriostar amach amhlaidh.
CUID II.
Custuim agus Mal.
Na diúitéthe sa Chéad Sceideal d'fhorchur.
7.—(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 13adh lá de Bhealtaine, 1936, no dá éis sin, diúité custum do réir an ráta luaidhtear sa tríú colún den Chéad Sceideal san os coinne luadh na hearra sa dara colún san.
(2) I gcás ina bhfuil percentáiste curtha síos sa tríú colún den Chéad Sceideal a ghabhann leis an Acht so os coinne luadh aon earra sa dara colún den Sceideal san, léireofar san mar ní a chialluíonn ráta diúité is có-ionann leis an bpercentáiste sin de luach na hearra san.
(3) I ngach áit ina ndeirtear sa cheathrú colún den Chéad Sceideal a ghabhann leis an Acht so go mbainfidh forálacha ailt 8 den Finance Act, 1919, le diúité luaidhtear sa Sceideal san, bainfidh forálacha an ailt sin 8 leis an diúité sin ach an abairt “Saorstát Éireann” do chur in ionad na habairte “Great Britain and Ireland” agus fé is dá ndeintí na hearraí is ionchurtha fén diúité sin do chur sa Dara Sceideal a ghabhann leis an Finance Act, 1919, adubhradh, sa liost d'earraí go gcuirtear dhá dtrian den lán-ráta i mbaint leo mar ráta thosaíochta.
(4) Na forálacha (más ann dóibh) atá leagtha amach sa cheathrú colún den Chéad Sceideal a ghabhann leis an Acht so ag aon uimhir thagartha sa Sceideal san, beidh éifeacht acu, fé réir forálacha an fho-ailt deiridh sin roimhe seo den alt so, maidir leis an diúité luaidhtear ag an uimhir thagartha san.
Na diúitéthe ar shiúicre d'atharú
8.—(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 Dara Sceideal a ghabhann leis an Acht so d'éileamh, do ghearradh agus d'íoc alos an tsiúicre, an mholáis, an ghlúcóis agus an tsacairín go léir a hiomportálfar isteach i Saorstát Éireann an 1adh lá de Lúnasa, 1936, no dá éis sin, agus déanfar na hais-tarraicí agus an liúntas atá leagtha amach i gCuid II den Dara Sceideal san d'íoc agus do lomháil alos an tsiúicre, an mholáis, an ghlúcóis agus an tsacairín go léir a hiomportálfar amhlaidh.
(2) In ionad na ndiúitéthe máil, na n-ais-tarraicí máil agus an liúntais mháil atá anois ann alos siúicre, moláis, glúcóis agus sacairín, déanfar, an 1adh lá de Lúnasa, 1936, agus dá éis sin, na diúitéthe máil a luaidhtear sa tríú colún agus sa cheathrú colún de Chuid I den Dara Sceideal a ghabhann leis an Acht so d'éileamh, do ghearradh agus d'íoc alos an tsiúicre, an mholáis, an ghlúcóis agus an tsacairín go léir a déanfar i Saorstát Éireann agus na haistarraicí agus na liúntaisí atá leagtha amach i gCuid II den Dara Sceideal san d'íoc agus do lomháil alos an tsiúicre, an mholáis, an ghlúcóis agus an tsacairín go léir a déanfar amhlaidh.
(3) Beidh feidhm ag alt 40 den Acht Airgid, 1932 (Uimh. 20 de 1932), maidir leis na diúitéthe custum a forchuirtear leis an alt so fé mar atá feidhm ag an alt san maidir leis na diúitéthe luaidhtear ann.
(4) Beidh feidhm ag na forálacha atá i gCuid III den Chéad Sceideal a ghabhann leis an Acht Airgid, 1925 (Uimh. 28 de 1925), maidir leis na diúitéthe, na hais-tarraicí, agus na liúntaisí forchuirtear no lomháltar leis an alt so fé mar atá feidhm ag na forálacha san maidir leis na diúitéthe, na hais-tarraicí, agus na liúntaisí luaidhtear sa Chéad Sceideal san, ach san gus na hatharuithe agus fé réir na n-atharuithe seo leanas, sé sin le rá:—
(a) i gclás 5, cuirfear an 1adh lá de Lúnasa, 1936, 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 bheidh déanta de shiúicre, etc., no ina mbeidh siúicre, etc., d'atharú.
9.—(1) In ionad na ndiúitéthe custum is inéilithe fé alt 13 den Acht Airgid, 1935 (Uimh. 28 de 1935), 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 1adh lá de Lúnasa, 1936, 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 iompartála an earra d'iontráil ar í d'iomportáil, do réir dhá phingin 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 ocht bpingne 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 nach 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) ullmhóidí maisiúcháin,
(v) 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 do rinne an Ard-Chomhairle agus do daingníodh 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 luaidhtear ann.
Diúité ar leathánghloine no ar phláta-ghloine.
10.—(1) Eileofar, gearrfar, agus íocfar ar gach earra acu so leanas (fe réir na n-eisceacht a luaidhtear sa chéad fho-alt ina dhiaidh seo den alt so) a hiomportálfar isteach i Saorstát Éireann an 13adh lá de Bhealtaine, 1936, no dá éis sin, diúité custum do réir na rátaí uile agus fé seach a luaidhtear fé seach anso ina dhiaidh seo, sé sin le rá:—
(a) ar leathán-ghloine no ar phláta-ghloine nár cuireadh fé aon oibriú ach snasadh, ach gan aon ghloine den tsórt san d'áireamh a bheidh ribithe, eitrithe, fíoghruithe, duillithe, órnuithe, aithneartuithe, daithte, no ópálach— do réir fiche scilling an céadmeáchaint;
(b) ar leathán-ghloine no ar phláta-ghloine bheidh airgeaduithe no miotaluithe—do réir céad agus fiche scilling an céadmeáchaint;
(c) ar gach sórt eile leathán-ghloine no pláta-ghloine—do réir seasca scilling an céadmeáchaint;
(d) ar scátháin (go bhfrámaí no gan frámaí, no cúluithe no nea-chúluithe), ar sheilpeanna agus ar bhord-bháirr a bheidh déanta ar fad no nach mór ar fad de leathánghloine no de phláta-ghloine no de leathán-ghloine agus de phláta-ghloine le chéile—do réir céad agus fiche scilling an céadmeáchaint.
(2) Ní déanfar an diúité forchuirtear leis an alt so d'éileamh ná do ghearradh ar aon earra luaidhtear sa bhfo-alt deiridh sin roimhe seo den alt so agus go gcuirfear ina luighe ar na Coimisinéirí Ioncuim ina taobh gur cuireadh an earra san no aon ghloine is cuid den earra san fé phróiseas lúbtha no cuartha.
(3) Pé uair is dóich leis an Aire Airgid, tar éis dó dul i gcomhairle leis an Aire Tionnscail agus Tráchtála, gur ceart san do dhéanamh, féadfaidh na Coimisinéirí Ioncuim, le ceadúnas, a údarú d'aon duine áirithe, fé réir cólíonadh pé coinníollacha is oiriúnach leo d'fhorchur, aon 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 siamsa alos taisbeántas cinematografach.
11.—(1) San alt so—
cialluíonn an abairt “diúité siamsa” an diúité máil ar a dtugtar “entertainments duty” in alt 1 den Finance (New Duties) Act, 1916, agus is inéilithe fén alt san mar a leasuítear san le hachtacháin ina dhiaidh sin;
cialluíonn an abairt “taidhbhiú pearsanta” siamsa ina mbíonn na taidhbheoirí féin i láthair agus ag taidhbhiú agus gur ní no nithe acu so leanas a bhíonn ann, sé sin le rá:—
(a) taidhbhiú drámúil,
(b) ceol-chuirm, de cheol ghutha no de cheol oirnéise no de cheol ghutha agus oirnéise,
(c) áireamh de ghreasa ilghnéitheacha den tsórt a deintear de ghnáth i gceol-halla;
cialluíonn an abairt “taisbeántas cinematografach” siamsa is taisbeántas de phictiúirí reatha no d'éifeachtaí eile radhairc a taisbeántar le cinematograf no le fearas dá shamhail, pe'ca bhíonn fuaimeanna gutha no eile do bheirtear amach le meáin mheicniúla ag gabháil leo no ná bíonn.
(2) An 5adh lá d'Iúl, 1936, agus dá éis sin déanfar (lasmuich de chás dá bhforáltar a mhalairt leis an gcéad fho-alt ina dhiaidh seo den alt so) diúité siamsa d'éileamh, do ghearradh agus d'íoc, ar gach íocaíocht as dul isteach go dtí aon tsiamsa is taisbeántas cinematografach ar fad no nách mór ar fad, do réir na rátaí seo leanas in ionad na rátaí luaidhtear i bhfo-alt (2) d'alt 24 den Acht Airgid, 1935 (Uimh. 28 de 1935), sé sin le rá:—
Más mó an íocaíocht as dul isteach, gan diúité d'áireamh, | Ráta an Diúité | |||||||||
s. | d. | s. | d. | s. | d. | |||||
á | 0 | 4 | ach nach mó í ná | 0 | 6½ | ... | ... | ... | 0 | 1½ |
,, | 0 | 6½ | ,, ,, | 0 | 7 | ... | ... | ... | 0 | 2 |
,, | 0 | 7 | ,, ,, | 0 | 9 | ... | ... | ... | 0 | 3 |
,, | 0 | 9 | ,, ,, | 0 | 11½ | ... | ... | ... | 0 | 4½ |
,, | 0 | 11½ | ,, ,, | 1 | 6 | ... | ... | ... | 0 | 6 |
,, | 1 | 6 | ,, ,, | 1 | 10 | ... | ... | ... | 0 | 9 |
,, | 1 | 10 | ,, ,, | 2 | 11 | ... | ... | ... | 1 | 1½ |
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,, | 4 | 0 | ... ... | ... | ... | ... | ... | ... | 1s. 6d. ar an gcéad 4s. agus 1s. 6d. ar gach 4s. no cuid de 4s. sa bhreis. | |
(3) Ní bhainfidh alt 22 (alt i dtaobh saoirse do chluichí stáitse, etc., o dhiúité shiamsa) den Acht Airgid, 1931 (Uimh. 31 de 1931), an 23adh lá de Lúnasa, 1936, ná dá éis sin, le haon tsiamsa in amharclainn go mbeidh litreacha paitinne tugtha amach agus i bhfeidhm ina taobh fén Acht de Pháirlimint na hÉireann do ritheadh sa bhliain 1786 agus dar teideal “An Act for Regulating the Stage in the City and County of Dublin” agus ina ionad san beidh éifeacht ag na forálacha so leanas an 23adh lá de Lúnasa, 1936, agus dá éis sin, sé sin le rá:—
(a) ní déanfar diúité siamsa d'éileamh ná do ghearradh ar íocaíochtaí as dul isteach go dtí aon tsiamsa in aon amharclainn den tsórt san adubhradh más deimhin leis na Coimisinéirí Ioncuim—
(i) gur taidhbhiú pearsanta an siamsa san ar fad, no
(ii) gur taidhbhiú pearsanta cuid den tsiamsa san agus gur taisbeántas cinematografach an chuid eile dhe agus nach lugha ná cúig seachtód per cent. den tsiamsa san ar fad an taidhbhiú pearsanta san;
(b) éileofar, gearrfar, agus íocfar diúité siamsa ar gach íocaíocht as dul isteach go dtí aon tsiamsa in aon amharclainn den tsórt san adubhradh do réir na rátaí atá leagtha amach sa bhfo-alt deiridh sin roimhe seo den alt so más deimhin leis na Coimisinéirí Ioncuim—
(i) gur taidhbhiú pearsanta cuid den tsiamsa san agus gur taisbeántas cinematografach an chuid uile dhe, agus
(ii) ná baineann an mhír dheiridh sin roimhe seo den fho-alt so leis an siamsa san;
(c) i gcás—
(i) diúité siamsa d'íoc ar íocaíochtaí as dul isteach go dtí siamsa in aon amharclainn den tsórt san adubhradh, agus
(ii) an diúité sin d'éileamh do réir tuairisceán deimhnithe ar na híocaíochtaí sin as dul isteach do thug dílseánach na hamharclainne sin do sna Coimisinéirí Ioncuim, agus
(iii) gur deimhin leis na Coimisinéirí Ioncuim gur thaidhbhiú pearsanta cuid den tsiamsa san agus gur thaisbeántas cinematografach an chuid eile dhe agus gur lugha ná cúig seachtód per cent. ach nár lugha ná cúig triochad per cent. den tsiamsa san ar fad an taidhbhiú pearsanta san,
aisíocfaidh na Coimisinéirí Ioncuim le dílseánach an tsiamsa san méid is có-ionann le leath an diúité sin do héilíodh agus do híocadh amhlaidh.
Saoirsí áirithe o dhiúité shiamsa.
12.—Ní déanfar, an 1adh lá d'Iúl, 1936, ná dá éis sin, diúité siamsa do réir bhrí ailt 1 agus is inéilithe fé alt 1 den Finance (New Duties) Act, 1916, mar a leasuítear san le hachtacháin ina dhiaidh sin, d'éileamh ná do ghearradh ar aon tsiamsa 'na gcruthófar ina thaobh chun sástachta na gCoimisinéirí Ioncuim—
(a) gurb é an Irish Amateur Fencing Federation no club atá có-cheangailte go cuibhe leis an gCó-nascadh san no atá díreach fé n-a stiúradh atá ag cur an tsiamsa ar siúl agus ná fuil sa tsiamsa ar fad ach taisbeántas de spórt na pionnsaireachta, no
(b) gurb é an Irish Free State Table Tennis Association no club atá có-cheangailte go cuibhe leis an gComhlachas san no atá díreach fé n-a stiúradh atá ag cur an tsiamsa ar siúl agus ná fuil sa tsiamsa ar fad ach taisbeántas de chluiche na bord-leadóige.
Deireadh do chur le diúitéthe áirithe custum.
13.—(1) Ní déanfar na diúitéthe uile agus fé seach a luaidhtear sa tríú colún den Tríú Sceideal a ghabhann leis an Acht so agus a forchuirtear fé seach leis na hachtacháin a luaidhtear sa dara colún den Sceideal san d'éileamh ná do ghearradh ar aon earraí a hiomportálfar isteach i Saorstát Éireann an 13adh lá de Bhealtaine, 1936, no dá éis sin.
(2) Na mion-innste luaidhtear sa cheathrú colún den Tríú 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 Tríú Sceideal san d'aithint agus chuige sin amháin a cuirtear isteach sa Tríú 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 Tríú Sceideal san ná teorannú ná rialú ar a n-oibriú.
Deireadh do chur le diúité an ghloine ina leatháin no ina stiallacha.
14.—Ní déanfar an diúité custum a forchuirtear le halt 11 den Acht Airgid, 1935 (Uimh. 28 de 1935), agus a luaidhtear ag uimhir thagartha 13 sa Dara Sceideal a ghabhann leis an Acht san d'éileamh ná do ghearradh ar aon earra a hiomportálfar isteach i Saorstát Éireann an 1adh lá de Mheán Fhómhair, 1936, no dá éis sin,
Achtanna Airgid áirithe do leasú.
15.—(1) Déanfar gach Acht a luaidhtear ag ceann Coda den Cheathrú Sceideal a ghabhann leis an Acht so do leasú mar leanas, sé sin le rá, déanfar gach alt, fo-alt, sceideal, no uimhir thagartha den Acht san no san Acht san a luaidhtear sa dara colún den Chuid sin den Cheathrú Sceideal san do leasú sa tslí luaidhtear sa tríú colún den Chuid sin den Cheathrú Sceideal san os coinne luadh an ailt, an fho-ailt, an sceidil, no na huimhreach tagartha san (do réir mar bheidh) sa dara colún san.
(2) Gach leasú a luaidhtear amhlaidh mar adubhradh sa Cheathrú Sceideal a ghabhann leis an Acht so beidh éifeacht aige (lasmuich de chás dá bhforáltar a mhalairt sa tríú colún den Cheathrú Sceideal san) an 13adh lá de Bhealtaine, 1936, agus ón lá san amach.
(3) Na mion-innste luaidhtear sa cheathrú colún den Cheathrú Sceideal a ghabhann leis an Acht so is chun a chur in usacht na diúitéthe, dá ndeintear deifir fé seach leis na leasuithe uile agus fé seach a luaidhtear sa Cheathrú Sceideal san, d'aithint agus chuige sin amháin a cuirtear isteach sa Cheathrú Sceideal san iad, agus dá réir sin ní dhéanfaidh éinní atá sa cheathrú colún san deifir do léiriú an ailt seo ná an Cheathrú Sceidil sin ná ní oibreoidh chun réime ná éifeachta aon leasuithe luaidhtear sa Cheathrú Sceideal san do leathnú, do theorannú, no do rialú.
Alt 20 den Acht Airgid, 1926, agus an Tríú Sceideal a ghabhann leis do leasú.
16.—(1) Déanfar agus deintear leis seo an Tríú Sceideal a ghabhann leis an Acht Airgid, 1926 (Uimh. 35 de 1926), do leasú, go bhfeidhm an 13adh lá de Bhealtaine, 1936, agus ón lá san amach, mar leanas agus beidh éifeacht ag alt 20 den Acht san agus ag an Tríú Sceideal san dá réir sin, sé sin le rá:—
(a) cuirfear an provísó so leanas isteach i mír 5 den Tríú Sceideal san i ndeireach na míre sin, sé sin le rá:— “I gcás feithicle le n-a mbaineann an mhír seo agus ná tiomáintear le leictreachas agus gur mó ná tonna ach nách mó ná tonna go gceathrú a meáchaint gan ualach agus go gcuirfear ina luighe ar an Aire Tionnscail agus Tráchtála ina taobh gur có-ghabhadh an fheithicil sin i Saorstát Éireann i slí agus oiread a bheidh ceaduithe ag an Aire sin de thurus na huaire agus gur as páirteanna do rinneadh i Saorstát Éireann do có-ghabhadh amhlaidh í, ar fad no oiread a bheidh ceaduithe ag an Aire sin de thurus na huaire, is do réir ráta fiche púnt, in ionad an ráta de thriocha púnt a luaidhtear thuas, a héileofar, a gearrfar agus a híocfar diúité alos na feithicle sin”;
(b) cuirfear an provísó so leanas isteach i mír 6 den Tríú Sceideal san i ndeireadh na míre sin, sé sin le rá:—
“I gcás aon fheithicle le n-a mbaineann fo-mhír (c) den mhír seo agus ná tiomáintear le leictreachas, agus atá thar sé each-neart déag, agus go gcuirfear ina luighe ar an Aire Tionnscail agus Tráchtála ina taobh gur có-ghabhadh an fheithicil sin i Saorstát Éireann i slí agus oiread a bheidh ceaduithe ag an Aire sin de thurus na huaire agus gur as páirteanna do rinneadh i Saorstát Éireann do có-ghabhadh amhlaidh í, ar fad no oiread a bheidh ceaduithe ag an Aire sin de thurus na huaire, ní déanfar aon diúité d'eileamh ná do ghearradh alos an mhéide is mó each-neart na feithicle sin ná sé each-neart déag”.
(2) Déanfar míreanna (b) agus (f) d'alt 7 den Acht Airgid (Diúitéthe Custum agus Máil), 1933 (Uimh. 52 de 1933), d'athghairm agus beidh feidhm ag an athghairm sin an 13adh lá de Bhealtaine, 1936, agus ón lá san amach.
(3) Ní bheidh feidhm ná éifeacht ag an leasú ná ag an athghairm a deintear leis na fo-ailt sin roimhe seo den alt so maidir le haon fheithicil go gcuirfear ina luighe ar an Aire Tionnscail agus Tráchtála ina taobh gur roimh an 13adh lá de Bhealtaine, 1936, do có-ghabhadh í.
Saoirse d'earraí bheidh le húsáid go pearsanta ag an iomportálaí.
17.—Pé uair is deimhin leis na Coimisinéirí Ioncuim, maidir le hearra a hiomportálfar isteach i Saorstát Éireann an 13adh lá de Bhealtaine, 1936, no dá éis sin, agus is ionchurtha fé dhiúité chustum a bheidh i bhfeidhm an 13adh lá san de Bhealtaine, 1936, no forchuirfear go dleathach ar aon tslí tráth ar bith tar éis an lae sin—
(a) gur thosnuigh iomportálaí na hearra san, laistigh de shé mhí roimh an earra san d'iomportáil, ar bheith ina chomhnaí i Saorstát Éireann no go bhfuil beartuithe aige bona fide le linn na hiomportála san tosnú ar bheith ina chomhnaí i Saorstát Éireann laistigh de shé mhí tar éis na hiomportála san agus, i gceachtar cás, go bhfuil beartuithe aige bona fide bheith ina bhuanchomhnaí i Saorstát Éireann, agus
(b) go raibh an earra san, roimh an tosnú ar an mbuanchomhnaí sin i Saorstát Éireann no roimh an iomportáil sin (pe'ca aca is túisce), in úsáid ag iomportálaí na hearra san no ag á líntighe no ag á theaghlach a bhí in éintigheas leis no go raibh sí in úsáid (ar shlí seachas mar stoc trádála no mar stoc trádála bheidh déanta no déanta go leathrannach, no mar abhar, táthchuid, no compáirt chun stoc trádála do dhéanamh) ag an iomportálaí i gcóir a chéirde no a ghnótha agus, i gceachtar cás, gur cheannuigh no go bhfuair an t-iomportálaí sin no ball dá líntighe no dá theaghlach do bhí in éintigheas leis í chun í d'úsáid go substainteach lasmuich de Shaorstát Éireann, agus
(c) gur chun í bheith á húsáid ag an iomportálaí no ag á líntighe no ag á theaghlach atá in éintigheas leis, no chun í bheith á húsáid (ar shlí seachas mar adubhradh) ag an iomportálaí i gcóir a chéirde no a ghnótha, atá an earra san á hiomportáil isteach i Saorstát Éireann,
féadfaidh na Coimisinéirí Ioncuim, fé réir cólíonadh pé coinníollacha is oiriúnach leo d'fhorchur, a cheadú an earra san d'iomportáil gan an diúité sin do bheith íoctha uirthi.
Saoirsí iomdha o gach diúité custum.
18.—Féadfaidh na Coimisinéirí Ioncuim, fé réir cólíonadh pé coinníollacha is oiriúnach leo d'fhorchur, a lomháil aon earra acu so leanas, a hiomportálfar isteach i Saorstát Éireann tar éis an Achta so do rith agus is ionchurtha ar í d'iomportáil amhlaidh fé dhiúité chustum (pé tráth agus pé slí forchuireadh é), d'iomportáil gan an diúité sin do bheith íoctha uirthi no aon diúité den tsórt san do híocadh ar iomportáil na hearra san d'aisíoc, sé sin le rá:—
(a) earra atá, dar leis na Coimisinéirí Ioncuim, ina hearra chun úsáide pearsanta no tighis no ina hórnáid de shaghas in-iompair agus gur deimhin leis na Coimisinéirí Ioncuim ina taobh go ndearna duine ar a raibh gnáth-chomhnaí lasmuich de Shaorstát Éireann í thabhairt mar bhronntanas pósta do dhuine atá ar tí a phósta no do pósadh laistigh de shé mhí roimh an earra san d'iomportáil agus atá, no bhí roimh an bpósadh san, ina ghnáth-chomhnaí lasmuich de Shaorstát Éireann agus atá ar intinn bheith ina bhuan-chomhnaí i Saorstát Éireann tar éis an phósta san;
(b) earra gur deimhin leis na Coimisinéirí Ioncuim ina taobh gur cuid í d'estát phearsanta dhuine d'éag lasmuich de Shaorstát Éireann, agus gurb é atá ag iomportáil na hearra san ná ionadaí pearsanta an duine mhairbh sin no duine go raibh gaol fola no cleamhnas aige leis an duine marbh san agus atá tar éis teacht i dteideal na hearra fé uacht an duine mhairbh sin no de bhuadh gan aon uacht a bheith déanta ag an duine marbh san;
(c) grianghraf, prionta, pictiúir go bhfráma, earra snoigheadóireachta, no earra chriadóireachta go gcuirfear ina luighe ar na Coimisinéirí Ioncuim ina thaobh é bheith á iomportáil chun é chur i dtaisbeántas d'earraí den tsaghas chéanna gurb é atá ina bhun ná acadamh, cumann, no club i Saorstát Éireann nach chun brabús do dhéanamh do bunuíodh ná a coimeádtar ar siúl é, in ainneoin na hearra san do choinneáil, i gcásanna áirithe, i Saorstát Éireann tar éis deireadh do bheith leis an dtaisbeántas san;
(d) corn, cuach, sciath no earra eile dá shamhail go gcuirfear ina luighe ar na Coimisinéirí Ioncuim ina thaobh gur rialtas iasachta no roinn de rialtas iasachta no ceann stáit no rialtais iasachta do thíolaic é d'acadamh, do chumann, do chlub no do chóghléasadh eile i Saorstát Éireann nach chun brabús do dhéanamh do bunuíodh ná a coimeádtar ar siúl é;
(e) earra go gcuirfear ina luighe ar na Coimisinéirí Ioncuim ina taobh go ndearnadh lasmuich de Shaorstát Éireann í do bhronnadh ar an duine no í do thíolacadh don duine, ag á mbeidh sí no gur thar a cheann a bheidh sí á hiomportáil, da bharr gradaim in ealadhain, i litríocht, in eolaíocht, no i gcúrsaí spóirt, no de bharr seirbhíse puiblí no ar shlí eile mar luach saothair no mar chuimhne ar iompar no ar shaothar fiúntach;
(f) earra atá dar leis na Coimisinéirí Ioncuim, ina bonn, ina suaitheantas no ina duilleoig a bhaineann le cúrsaí creidimh agus go gcuirfear ina luighe ar na Coimisinéirí Ioncuim ina taobh í bheith á hiomportáil ag na daoine i Saorstát Éireann atá i mbun có-ghléasta dhiadha no dhéirciúla gur lasmuich de Shaorstát Éireann atá a cheann-cheathrú no ag ball d'aon chóghléasadh den tsórt san no ag síntiúsaire dho;
(g) bonn a bhaineann le cúrsaí creidimh agus go gcuirfear ina luighe ar na Coimisinéirí Ioncuim ina thaobh é bheith á iomportáil go pearsanta ag oilithreach atá ag filleadh go Saorstát Éireann o oilithreacht agus gur chun críche seachas chun a dhíolta atáthar á iomportáil amhlaidh;
(h) earra a hiomportálfar le haghaidh no thar cheann Post-Oifig Ríocht Aontuithe na Breataine Móire agus Tuaiscirt Éireann agus go gcuirfear ina luighe ar na Coimisinéirí Ioncuim ina taobh gan an earra san do bheith á hiomportáil amhlaidh ach chun í d'úsáid chun conbharsáidí puist, telegrafa, no telefóna do chothabháil no do dheisiú;
(i) long no árthach eile go gcuirfear ina luighe ar na Coimisinéirí Ioncuim ina taobh gur chun í bhriseadh as a chéile i Saorstát Éireann atá sí á tabhairt go Saorstát Éireann, no earra go gcuirfearr ina luighe ar na Coimisinéirí Ioncuim ina taobh gur cuid í no go raibh sí, agus go bhfuil sí le linn na hiomportála, ina cuid de ghnáth-fheistisí no de ghnáth-fhearas aon luinge no árthaigh eile den tsórt san.
Alt 205 den Customs Consolidation Act, 1876, do leasú.
19.—Pé uair a bheidh oifigeach custum agus máil i dteideal, de bhuadh ailt 205 den Customs Consolidation Act, 1876, dul isteach agus cuardach do dhéanamh, fé bharántas ar n-a thabhairt amach fén alt san, i dtigh no in áit eile agus earraí nea-chustumuithe no toirmeasctha do gheobhfar ansan do ghabháil agus do bhreith chun siúil, beidh an t-oifigeach san i dteideal freisin (pe'ca dhéanfa sé aon earraí den tsórt san do ghabháil no do bhreith chun siúil no ná déanfaidh) gach leabhar no scríbhinn eile no aon leabhar no scríbhinn eile do gheobha sé sa tigh no san áit eile sin, agus a chreideann sé do réir réasúin do bhaint le gnóthaí is sárú ar na dlithe bhaineann le custuim, do ghabháil agus do bhreith chun siúil.
Forálacha chun cabhrú le smuglaeraí do bhrath agus do chiontú.
20.—(1) San alt so foluíonn an abairt “oifigeach custum agus máil” duine ar bith sa tseirbhís phuiblí bheidh ar fostú de thurus na huaire chun smuglaeracht do chosc.
(2) Baineann an t-alt so le gach earra do bheadh, dá n-iomportálfaí isteach i Saorstát Éireann í, ionchurtha ar an iomportáil sin fé dhiúité chustum (pé tráth no pé slí forchuireadh é) agus le gach earra de shaghas no de chineál go mbeidh sé toirmeasctha do réir dlí de thurus na huaire í d'iomportáil isteach i Saorstát Éireann no gur gá do réir dlí de thurus na huaire ceadúnas no údarás speisialta eile chun í d'iomportáil.
(3) Pé uair a bheidh amhras réasúnta ag oifigeach custum agus máil no ag ball den Ghárda Síochána gur hiomportáladh aon earraí le n-a mbaineann an t-alt so isteach i Saorstát Éireann no gur hiomportáladh amhlaidh iad gan diúité custum d'íoc is inéilithe ar an iomportáil sin no gan ceadúnas no údarás speisialta eile is gá do réir dlí chun na hiomportála san, féadfaidh an t-oifigeach no an ball san (do réir mar bheidh) a cheangal ar dhuine ar bith gur ina sheilbh no fé n-a chúram no gur ar a chuid talmhan no ina áitreabh no i ngar-chomharsanacht a chuid talmhan no a áitreibh do gheobhaidh an t-oifigeach no an ball san na hearraí sin, an fhaisnéis uile bhaineann le gach ceann no le haon cheann de sna habhar fiosrúcháin seo leanas agus atá ar seilbh no ar eolas ag an duine sin do thabhairt don oifigeach no don bhall san agus gach scríbhinn a bhaineann le haon abhar fiosrúcháin den tsórt san agus atá ar seilbh no ar coimeád ag an duine sin do thaisbeáint don oifigeach no don bhall san, sé sin le rá:—
(a) ce'ca hiomportáladh na hearraí sin isteach i Saorstát Éireann no nár hiomportáladh, agus
(b) má hiomportáladh na hearraí sin amhlaidh, an duine d'iomportáil agus an áit inar hiomportáladh agus an tráth do hiomportáladh iad amhlaidh, agus
(c) má hiomportáladh na hearraí sin amhlaidh agus go rabhadar ionchurtha fé dhiúité chustum le linn na hiomportála san, ce'ca híocadh an diúité sin no nár híocadh agus, má híocadh an diúité sin, tráth agus áit a íoctha, agus
(d) má hiomportáladh na hearraí sin amhlaidh agus gur ghá do réir dlí ceadúnas no údarás speisialta eile chun na hiomportála san, ce'ca fuarthas an ceadúnas no an t-údarás san no ná fuarthas.
(4) Gach duine go ndéanfaidh oifigeach custum agus máil no ball den Ghárda Síochána, fé sna comhachta chuige sin a bronntar leis an bhfo-alt deiridh sin roimhe seo den alt so, a cheangal air aon fhaisnéis den tsórt a luaidhtear sa bhfo-alt san do thabhairt don oifigeach no don bhall san (do réir mar bheidh) no aon scríbhinn den tsórt a luaidhtear amhlaidh do thaisbeáint, déanfaidh láithreach, chó fada le n-a eolas agus le n-a chumas, an fhaisnéis sin do thabhairt no an scríbhinn sin do thaisbeáint amhlaidh (do réir mar bheidh), agus má theipeann air no má dhiúltann sé san do dhéanamh no má thugann sé aon fhaisnéis den tsórt san uaidh is eol dó bheith bréagach no mí-threorach beidh sé ciontach i gcionta fén alt so agus ar a chiontú ann ar an slí achmair dlighfear pionós custum de chaoga púnt do chur air.
(5) Pé uair a bheidh duine ciontach in aon teip no diúltadh den tsórt a dearbhuítear leis an bhfo-alt deiridh sin roimhe seo den alt so do bheith ina chionta fén alt so, ansan, in aon imeachta i gcoinnibh an duine sin mar gheall ar chionta i gcoinnibh na ndlithe no ar shárú ar na dlithe bhaineann le custuim adeirtear do rinne sé maidir leis na hearraí le n-ar bhain an teip no an diúltadh san, beidh an teip no an diúltadh san (pe'ca cúisíodh an duine sin sa chionta san no nár cúisíodh), ina fhianaise go dtí go gcruthófar a mhalairt gur iomportáil an duine sin na hearraí sin isteach i Saorstát Éireann agus gur hiomportáladh amhlaidh iad gan na diúitéthe custum (má b'ann dóibh) dob inéilithe ar an iomportáil sin d'íoc agus gan an ceadúnas no an t-údarás speisialta eile (más aon cheann é) ba ghá do réir dlí chun na hiomportála san.
(6) Pé uair a déanfar duine, gur ina sheilbh no fé n-a chúram no gur ar a chuid talmhan no ina áitreabh no i ngar-chomharsanacht a chuid talmhan no a áitreibh do fuair oifigeach custum agus máil no ball den Ghárda Síochána aon earraí le n-a mbaineann an t-alt so, do chúiseamh in aon imeachta dlí i gcionta i gcoinnibh na ndlithe no i sárú ar na dlithe bhaineann le custuim adeirtear do rinne sé maidir leis na hearraí sin, tuigfear gan a thuilleadh fianaise, go dtí go gcruthóidh an duine sin a mhalairt, gur iomportáil an duine sin na hearraí sin isteach i Saorstát Éireann agus gur hiomportáladh amhlaidh iad gan na diúitéthe custum (má b'ann dóibh) dob inéilithe ar an iomportáil sin d'íoc agus gan an ceadúnas no an t-údarás spesialta eile (más aon cheann é) ba ghá do réir dlí chun na hiomportála san.
Saoirse o dhiúité d'aer-sheirbhísí áirithe.
21.—Pé uair is dóich leis an Aire Airgid gur ceart san do dhéanamh, féadfaidh na Coimisinéirí Ioncuim, fé réir cólíonadh aon choinníollacha is oiriúnach leo d'ordú, a cheadú earra ar bith a bheidh ag teastáil le haghaidh éinní no maidir le héinní acu so leanas d'iomportáil no do sheachadadh gan aon diúité custum no máil d'íoc, sé sin le rá:—
(a) bunú no cothabháil aer-sheirbhíse tar-atlantaighe úsáidfidh no ina n-úsáidfear aer-phort i Saorstát Éireann, no
(b) bunú no cothabháil seirbhísí radio no meteoraíochta no cabhartha eile d'aer-loingseoireacht a bheidh ag gabháil le haon aer-sheirbhís tar-atlantaigh den tsórt san, no
(c) trialacha maidir le bunú no cothabháil aon aer-sheirbhíse tar-atlantaighe den tsórt san.
Ile hídrocarbóin indiúité do chur i stóras.
22.—Féadfaidh na Coimisinéirí Ioncuim, más oiriúnach leo é, a cheadú aon íle hídrocarbóin is ionchurtha fé dhiúité mháil do chur i stóras gan diúité d'íoc, agus féadfaid, más dóich leo agus sa mhéid is dóich leo gur ceart san do dhéanamh, diúité do mhaitheamh ar aon easnamh a thárlóidh in íle cuirfear i stóras amhlaidh más deimhin leo nach éinní nea-dhleathach ná mí-chóir ba chúis le haon chuid den easnamh san.
Diúité ceadúnais d'íoc tré sheic.
23.—Duine ar bith ar a gceangaltar no dá n-údaruítear do réir dlí ceadúnas do dheonadh ar dhiúité máil is iníoctha ar an gceadúnas san no alos an cheadúnais sin d'íoc leis féadfaidh, más oiriúnach leis é, an ceadúnas san do dheonadh ar sheic d'fháil ar mhéid an diúité sin, agus pé uair a deonfar aon cheadúnas den tsórt san amhlaidh beidh éifeacht ag na forálacha so leanas, sé sin le rá:—
(a) má séantar an seic sin, beidh an ceadúnas san gan bhrí o dháta a dheonta;
(b) déanfaidh an duine do dheon an ceadúnas san amhlaidh (dá ngairmtear an ceadúnuitheoir san alt so), chó luath agus is féidir é tar éis dó eolas d'fháil i dtaobh an tséanta san, fógra i scríbhinn do chur chun an duine dar deonadh an ceadúnas san amhlaidh (dá ngairmtear an ceadúnaí san alt so) á cheangal air an ceadúnas san do thabhairt suas don cheadúnuitheoir laistigh de dheich lá tar éis an fhógra san do chur chuige;
(c) bhéarfaidh an ceadúnaí an ceadúnas san suas don cheadúnuitheoir laistigh den deich lá san agus má theipeann air san do dhéanamh beidh sé ciontach i gcionta fén alt so agus ar a chiontú ann ar an slí achmair dlighfear pionós máil de chaoga púnt do chur air;
(d) cuirfear an fógra san chun an cheadúnaí tríd an bpost chláruithe agus é dírithe chuige ag á sheoladh mar a bheidh san luaidhte sa cheadúnas san nó, mara mbeidh aon tseoladh den tsórt san luaidhte amhlaidh, ag an seoladh do thug sé don cheadúnuitheoir an tráth do deonadh an ceadúnas san.
Alt 27 den Acht Airgid, 1934, do leasú.
24.—Na comhachta le n-a mbaineann alt 27 (alt is foráil ghenerálta i dtaobh pionóis mar gheall ar choinníoll do shárú) den Acht Airgid, 1934 (Uimh. 31 de 1934), folóid gach comhacht, chun aon choinníoll den tsórt a luaidhtear san alt san d'fhorchur, is comhacht a bronntar no bronnfar, go follus no go foluithe, ar na Coimisinéirí Ioncuim leis an Acht so no le haon Acht eile ar n-a rith (pe'ca roimh an Acht so do rith no dá éis sin é) tar éis an Achta Airgid, 1934, adubhradh, agus dá réir sin sroichfidh foráil phionósach an ailt sin 27 gach ní agus bainfidh le gach ní déanfar (tré ghníomh no tré fhaillí) tar éis an Achta so do rith agus is sárú ar choinníoll ar n-a fhorchur amhlaidh roimh an Acht so do rith no dá éis sin.
CUID III.
Diuite Stampa.
Billí malairte coigríche áirithe do stampáil.
25.—D'ainneoin aon achtacháin contrárdha dhó san ní bheidh bille malairte a tíolaicfear chun a fhaomhtha, no a faomhfar no is iníoctha, lasmuich de Shaorstát Éireann nea-dhleathach i Saorstát Éireann do dheascaibh gan é bheith stampálta do réir an dlí bheidh i bhfeidhm de thurus na huaire i Saorstát Éireann maidir le diúitéthe stampa agus dá dheascaibh sin amháin, agus bainfidh alt 14 agus fo-alt (1) d'alt 15 den Stamp Act, 1891, le gach bille malairte den tsórt san ná beidh stampálta no ná beidh leor-stampálta no ná beidh stampálta i gceart fé is dá mba ionstruim é is féidir go dleathach a stampáil tar éis í do chríochnú do réir bhrí an ailt sin agus an fho-ailt sin.
CUID IV.
Generalta.
Airgead d'aistriú ón Ród-Chiste go dtí an Stát-Chiste.
26.—D'fhonn airgead do sholáthar chun íoctha muirear a thuitfidh ar an bPrímh-Chiste i dtaobh scéimeanna chun fostaíocht do sholáthar agus chun fóirithint ar ghátar, déanfar suim chéad míle púnt d'aistriú ón Ród-Chiste go dtí an Stát-Chiste agus d'íoc as an Ród-Chiste leis an Stát-Chiste pé tráth no tráthanna, sa bhliain airgeadais dar críoch an 31adh lá de Mhárta, 1937, agus i pé slí ordóidh an tAire Airgid.
Athghairm.
27.—(1) Deintear leis seo na hachtacháin uile agus fé seach a luaidhtear sa Chúigiú Sceideal a ghabhann leis an Acht so d'athghairm, sa mhéid a luaidhtear sa tríú colún den Sceideal san, go bhfeidhm an 13adh lá de Bhealtaine, 1936, agus ón lá san amach.
(2) An athghairm a deintear ar mhíreanna (b) agus (f) d'alt 7 den Acht Airgid (Diúitéthe Custum agus Máil), 1933 (Uimh. 52 de 1933), ní dhéanfaidh dochar do dhleathacht ná d'éifeacht aon deimhnithe do thug an tAire Tionnscail agus Tráchtála uaidh chun crícheanna ceachtar den dá mhír sin roimh an 13adh lá de Bhealtaine, 1936.
Cúram agus bainistí cánacha agus diúitéthe.
28.—Cuirtear fé chúram agus fé bhainistí na gCoimisinéirí Ioncuim leis seo na cánacha agus na diúitéthe uile (ach amháin na diúitéthe máil ar fheithiclí inneall-ghluaiste) forchuirtear leis an Acht so.
Gearr-theideal, léiriú, agus tosach feidhme.
29.—(1) Féadfar an tAcht Airgid, 1936, 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, 1936, agus beidh éifeacht aici an lá san agus ón lá san amach.
CEAD SCEIDEAL.
Diuitethe Airithe Custum.
Uimh. Thag. | An saghas earra is ionchurtha fé dhiúité | Ráta an diúité | Forálacha speisialta |
1 | Dóib bhán, stroighin Keene, a g u s stroighin Phárach. | An cmt. 9d. | Pé uair is dóich leis an Aire Airgid, tar éis dó dul i gcomhairle leis an Aire Tionnscail agus Tráchtála gur ceart san do dhéanamh, féadfaidh na Coimisinéirí Ioncuim, le ceadúnas, a údarú d'aon duine áirithe, fé réir cólíonadh pé coinn íollacha 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. |
2 | Fuip-iallacha agus fuiplaisceacha 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 agus a hiomportálfar ar leithligh. | 40% | -- |
3 | Spíos d'aon tsaghas acu so leanas is dóich leis na Coimisinéirí Ioncuim do meileadh roimh é d'iomportáil, sé sin le rá:— (a) piobar bán, (b) piobar dubh, (c) sinnséar, (d) nutmic, (e) cineamon, (f) clóbhas, (g) méas, (h) pimento no uilspíos, (i) piobar chilli no cayenne, (j) cassia, (k) duille labhrais, (l) carabhuadh, (m) púdar curaí is meascán de gach spíos no d'aon spíos dá luaidhtear anso roimhe seo i dteanta no in éamuis aon spíosa eile, (n) spíos measctha is meascán de gach spíos no d'aon spíos dá luaidhtear anso roimhe seo, i dteanta no in éamuis aon spíosa eile. | An púnt. 6d. | Pé uair is dóich leis an Aire Airgid, tar éis dó dul i gcomhairle leis an Aire Tionnscail agus Tráchtála, gur ceart san do dhéanamh, féadfaidh na Coimisinéirí Ioncuim, le ceadúnas, a údarú d'aon duine áirithe, fé réir cólíonadh pé coinníollacha is oiriúnach leo d'fhorchur, aon earraí is ionchurtha fén diúité 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 | (a) Píopaí bheidh déanta ar fad no nách mór ar fad d'adhmad agus is dóich leis na Coimisinéirí Ioncuim do bheith ceaptha, déanta agus oiriúnach chun iad d'úsáid chun tobac no substaintí eile do chaitheamh agus nách lugha a luach le linn a n-iomportála ná scilling agus trí pingne; (b) compáirteanna (bheidh déanta ar fad no nách mór ar fad d'adhmad) de phíopaí ar bith atá oiriúnach chun iad d'úsáid chun tobac no substainti eile do chaitheamh. | 37½% | Bainfidh forálacha ailt 8 den Finance Act, 1919, leis an diúité luaidhtear ag an uimhir thagartha so. Ní bheidh an diúité luaidhtear ag an uimhir thagartha so inéilithe ná inghearrtha ar aon chompáirt is ceann píopa is dóich leis na Coimisinéirí Ioncuim do bheith do réir na gcoinníoll uile seo leanas, sé sin le rá:— (a) ná fuil sé líomhtha, agus (b) ná fuil sé daithte, agus (c) ná fuil tolladh ina chois gur mó ná trí shéú cuid déag d'orlach a thras-tomhas. |
5 | Strapaí (pe'ca bheid déanta i bpáirt no go hiomlán agus pe'ca ar leithligh no mar chuid d'earra eile a hiomportálfar iad) 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 agus is dóich leis na Coimisinéirí Ioncuim do bheith ceaptha, déanta agus beartuithe chun iad d'úsáid maidir le huaireadóirí. | Pé ráta acu so leanas gur as do gheobhfar i ngach cás fé leith an méid diúité is mó, sé sin le rá, 40% no sé pingne an earra. | Ní déanfar an diúité forchuirtear le halt 10 den Acht Airgid, 1935 (Uimh. 28 de 1935), agus a luaidhtear ag uimhir thagartha 20 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. |
6 | Carbón tetra clóraoid a hiomportálfar i ngabhadán ná beidh níos mó ná 35 galúin carbón-tetra-clóraoid ann le linn a iomportála. | An galún. 10s. 0d. | -- |
7 | (a) Cluig a bheidh déanta de mhiotal agus nách lugha ná naoi n-orlach a dtrastomhas ar n-a thomhas ar an taobh amuich ag a mbéal; (b) na feistisí agus na gabhálaisí seo leanas le haghaidh clog (a hiomportálfar ar leithligh no mar chuid d'aon chlog den tsórt a luaidhtear sa mhír sin roimhe seo), sé sin le rá:— (a) teangacha, (b) buailteoirí, (c) stápail, (d) droichid, (e) ceann-stuic (f) gustúin, (g) crosa, (h) seastáin, (i) rothaí. | 50% | An diúité luaidhtear ag an uimhir thagartha so is diúité é in ionad diúité ar bith eile is inéilithe ar an earra. Pé uair is dóich leis an Aire Airgid, tar éis dó dul i gcomhairle leis an Aire Tionnscail agus Tráchtála, gur ceart san do dhéanamh, féadfaidh na Coimisinéirí Ioncuim, le ceadúnas, a údarú d'aon duine áirithe, fé réir cólíonadh pé coinníollacha is oiriúnach leo d'fhorchur, aon earraí is ionchurtha fén diúité 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. |
8 | (a) Dréimirí a bheidh déanta ar fad no nách mór ar fad d'adhmad; (b) compáirtcanna (bheidh déanta ar fad no nách mór ar fad d'adhmad) de dhréimirí. | (a) Ar dhréimirí— 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, ar dhréimirí ionfhaidithe (ar a n-áirmhítear ranna de dhréimirí ionfhaidithe) —trí scillinge an ronga, an rang, an chéim no an tsatailt, agus ar dhréimirí eile, scilling agus sé pingne an ronga, an rang, an chéim no an tsatailt; (b) ar chompáirteanna —50%. | Pé uair is dóich leis an Aire Airgid, tar éis dó dul i gcomhairle leis an Aire Tionnscail agus Tráchtála, gur ceart san do dhéanamh, féadfaidh na Coimisinéirí Ioncuim, le ceadúnas, a údarú d'aon duine áirithe, fé réir cólíonadh pé coinníollacha is oiriúnach leo d'fhorchur, aon earraí is ionchurtha fén diúité 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. |
9 | Dioscaí, de chairt-chlár, de phaist-chlár, de thuighechlár, de phaist-chlár úctha, no d'aon abhar dá samhail sin is dóich leis na Coimisinéirí Ioncuim do bheith oiriúnach chun iad d'úsáid mar stupóga no mar chaipíní do bhuidéil no do shearraí. | 331/3% | Pé uair is dóich leis an Aire Airgid, tar éis dó dul i gcomhairle leis an Air 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 | Earra ar bith is dóich leis na Coimisinéirí Ioncuim is fiar-fháithim no fiarbhanndáil atá ceaptha, déanta agus beartuithe chun í d'úsáid chun earraí d'abhar fhighte do dhéanamh no do dheisiú. | 50% | -- |
11 | (a) Fearas is dóich leis na Coimisinéirí Ioncuim do bheith ceaptha, déanta agus oiriúnach chun aon dá shubstaint no níos mó acu so leanas do mheascadh go meicniúil, sé sin le rá, gaineamh, aol, cloch, stroighin, agus substaintí eile dá samhail; (b) compáirteanna (seachas an t-inneall) d'aon fhearas den tsórt a luaidhtear sa mhír sin roimhe seo. | 25% | Pé uair is dóich leis an Aire Airgid, tar éis dó dul i gcomhairle leis an Aire Tionnscail agus Tráchtála, gur ceart san do dhéanamh, féadfaidh na Coimisinéirí Ioncuim, le ceadúnas, a údarú d'aon duine áirithe, fé réir cólíonadh pé coinníollacha is oiriúnach leo d'fhorchur, aon earraí is ionchurtha fén diúité 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 Coimísinéirí Ioncuim is ceart. |
12 | Páipéar ionnlainne a hiomportálfar ina rollaí. | 50% | Bainfidh forálacha ailt 8 den Finance Act, 1919, leis an diúité luaidhtear ag an uimhir thagartha so. An diúité luaidhtear ag an uimhir thagartha so is diúité é in ionad diúité ar bith eile is inéilithe ar an earra. |
13 | Lionn ubhall agus lionn pioraí. | An galún. 1s. 6d. | Aon earra ar a n-éileofar agus ar a n-íocfar an diúité luaidhtear ag an uimhir thagartha so ní bheidh sí ionchurtha freisin fé dhiúité alos aon tsiúicre ná aon abhair mhilsithe eile bheidh san earra. |
14 | (a) Aon earra acu so leanas a bheidh déanta, no go mbeidh a creat déanta, ar fad no nách mór ar fad de leatháin no d'fheadáin de mhiotal nea-ghalbhánuithe no de leatháin agus d'feadáin de mhiotal nea-ghalbhánuithe le chéile agus is dóich leis na Coimisinéirí Ioncuim do bheith có-ghabhtha ar fad no de mhórán le linn í d'iomportáil, sé sin le rá:— (1) búird, (2) seastáin urláir, (3) trolaithe, (4) sínteáin, (5) cathaoireacha, (6) stóil, (7) suidheacháin, (8) caibinéidí, (9) cupaird, (10) locaird, (11) araidí taisce (12) cásaí seascaíochta, (13) dromaí seascaíochta, (14) tráidirí, (15) racaí, (16) scáileáin, (17) greamairí agus frámaí cairte, (18) leaba-chliabháin mháinliaghachta, (19) frámaí siúil máinliaghachta, (20) tacaí coise, (21) tacaí droma; (b) aon earra bheidh déanta ar fad no nách mór ar fad de leatháin no d'fheadáin de mhiotal nea-ghalbhánuithe no de leatháin agus d'fheadáin de mhiotal neaghalbhánuithe le chéile agus is dóich leis na Coimisinéirí Ioncuim do bheith ceaptha, déanta agus oiriúnach go príomhdha chun í d'úsáid mar chompáirt d'earra luaidhtear sa mhír sin roimhe seo. | 50% | An diúité luaidhtear ag an uimhir thagartha so is diúité é in ionad diúité ar bith eile is inéilithe ar an earra. Pé uair is dóich leis an Aire Airgid, tar éis dó dul i gcomhairle leis an Aire Tionnscail agus Tráchtála, gur ceart san do dhéanamh, féadfaidh na Coimisinéirí Ioncuim, le ceadúnas, a údarú d'aon duine áirithe, fé réir cólíonadh pé coinníollacha is oiriúnach leo d'fhorchur, aon earraí is ionchurtha fén diúité 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 aca 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 | (a) Cuileanna saordha is dóich leis na Coimisinéirí Ioncuim do bheith oiriúnach chun iad d'úsáid chun iascaireachta agus nách fiú níos mó ná fiche scilling an grós; (b) dubháin iascaigh go n-inne-shreang. | 50% | Ní déanfar an diúité forchuirtear le halt 11 den Acht Airgid, 1932 (Uimh. 20 de 1932), agus a luaidhtear ag uimhir thagartha 35 sa Chéad Sceideal a ghabhann leis an Acht san (mar a leasuítear san le hachtacháin ina dhiaidh sin) 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 dó dul i gcomhairle leis an Aire Tionnscail agus Tráchtála, gur ceart san do dhéanamh, féadfaidh na Coimisinéirí Ioncuim, le ceadúnas, a údarú d'aon duine áirithe, fé réir cólíonadh pé coinníollacha is oiriúnach leo d'fhorchur, aon earraí is ionchurtha fén diúité luaidhtear ag an uimhir thagartha so d'iomportáil g a n 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 | Pár (le n-a n-áirmhítear praitinn) go mbeidh abhar clóbhuailte air agus a hiomportálfar ina mhór-choda. | 50% | Pé uair is dóich leis an Aire Airgid, tar éis dó dul i gcomhairle leis an Aire Tionnscail agus Tráchtála, gur ceart san do dhéanamh, féadfaidh na Coimisinéirí Ioncuim, le ceadúnas, a údarú d'aon duine áirithe, fé réir cólíonadh pé coinníollacha is oiriúnach leo d'fhorchur, aon earraí is ionchurtha fén diúité luaidhtear ag an uimhir thagartha so d'iomportáil g a n 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 | Leatháin no leaca bheidh déanta ar fad no nách mór ar fad de shnáithíní (seachas asbeist) no de laoidhean agus is dóich leis na Coimisinéirí Ioncuim nár snasadh, nár péinteáladh no nár líomhadh roimh iad d'iomportáil agus iad do bheith ceaptha, déanta agus oiriúnach chun iad d'úsáid i bhfoirgneoireacht. | An tslat chearnach 6d. | Pé uair is dóich leis an Aire Airgid, tar éis dó dul i gcomhairle leis an Aire Tionnscail agus Tráchtála, gur ceart san do dhéanamh, féadfaidh na Coimisinéirí Ioncuim, le ceadúnas, a údarú d'aon duine áirithe, fé réir cólíonadh pé coinníollacha is oiriúnach leo d'fhorchur, aon earraí is ionchurtha fén diúité luaidhtear ag an uimhir thagartha so d'iomportáil g a n 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. |
18 | (a) Lanna rásúir shábhála: (b) blancanna n e a mhfhaobhruithe le haghaidh lann rásúir shábhála. | Pé ráta acu so leanas gur as do gheobhfar i ngach cás fé leith an méid diúité is mó, sé sin le rá:— 75% no dhá scilling déag an grós. | Ní déanfar an diúité forchuirtear le halt 11 den Acht Airgid, 1932 (Uimh. 20 de 1932), agus a luaidhtear ag uimhir thagartha 27 sa Chéad Sceideal a ghabhann leis an Acht san (mar a leasuítear san le hachtacháin ina dhiaidh sin) d'éileamh ná d o ghearradh ar aon earra is ionchurtha fén diúité luaidhtear ag an uimhir thagartha so. Pé uair is dóich leis an Aire Airgid, tar éis dó dul i gcomhairle leis an Aire Tionnscail agus Tráchtála, gur ceart san do dhéanamh, féadfaidh na Coimisinéirí Ioncuim, le ceadúnas, a údarú d'aon duine áirithe, fé réir cólíonadh pé coinníollacha is oiriúnach leo d'fhorchur, aon earraí is ionchurtha fén diúité luaidhtear ag an uimhir thagartha so d'iomportáil g a n 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 | Stiall cruaidhe neamhfhaghartha is dóich leis na Coimisinéirí Ioncuim d o bheith oiriúnach chun é d'úsáid chun lanna rásúir shábhála do dhéanamh. | An púnt. 10s. 0d. | Pé uair is dóich leis an Aire Airgid, tar éis dó dul i gcomhairle leis an Aire Tionnscail agus Tráchtála, gur ceart san do dhéanamh, féadfaidh na Coimisinéirí Ioncuim, le ceadúnas, a údarú d'aon duine áirithe, fé réir cólíonadh pé coinníollacha is oiriúnach leo d'fhorchur, aon earraí is ionchurtha fén diúité luaidhtear ag an uimhir thagartha so d'iomportáil g a n 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 | C á r t a í fógraíochta, praghas-chártaí, c á r t a í taisbeántais agus earraí dá samhail sin a bheidh déanta ar fad no nách mór ar fad de chairt-chlár, de phaistchlár, do thuighe-chlár, de phaist-chlár úctha, n o d'abhar dá samhail sin. | 50% | Ní déanfar an diúité forchuirtear le halt 11 den Acht Airgid, 1932 (Uimh. 20 de 1932), agus a luaidhtear ag uimhir thagartha 16 sa Chéad Sceideal a ghabhann leis an Acht san (mar a leasuítear san le hachtacháin ina dhiaidh sin) 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 dó dul i gcomhairle leis an Aire Tionnscail agus Tráchtála, gur ceart san do dhéanamh, féadfaidh na Coimisinéirí Ioncuim, le ceadúnas, a údarú d'aon duine áirithe, fé réir cólíonadh pé coinníollacha is oiriúnach leo d'fhorchur, aon earraí is ionchurtha fén diúité luaidhtear ag an uimhir thagartha so d'iomportáil g a n an diúité sin do bheith íoctha ortha agus an iomportáil sin do dhéanamh gan teora maidir le n-a ham no le n-a méid no maidir le ceachtar acu no go dteora áirithe maidir le n-a ham no le n-a méid, fé mar is dóich leis na Coimisinéirí Ioncuim is ceart. |
21 | Páipéar a bheidh, le linn a iomportála, greamuithe le paist, no greamuithe go daingean ar shlí eile, de chairt-chlár, d e phaistchlár, de thuighe-chlár, de phaist-chlár úctha, n o d'abhar dá samhail sin agus go mbeidh aon abhar clóbhuailte air is dóich leis na Coimisinéirí Ioncuim do clóbhualadh amhlaidh ar fad no nách mór ar fad tré chló ion-aistrithe d'úsáid, ach gan féilirí ná gabhadáin fholmha d'áireamh, agus fós gan aon earra d'áireamh is ionchurtha fén diúité luaidhtear ag an uimhir thagartha dheiridh sin roimhe seo sa Sceideal so. | 50% | Pé uair is dóich leis an Aire Airgid, tar éis dó dul i gcomhairle leis an Aire Tionnscail agus Tráchtála gur ceart san do dhéanamh, féadfaidh na Coimisinéirí Ioncuim, le ceadúnas, a údarú d'aon duine áirithe, fé réir cólíonadh pé coinníollacha is oiriúnach leo d'fhorchur, aon earraí is ionchurtha fén diúité luaidhtear ag an uimhir thagartha so d'iomportáil gan an diúité sin do bheith íoctha ortha, agus an iomportáil sin do dhéanamh gan teora maidir le n-a ham no le n-a méid no maidir le ceachtar acu no go dteora áirithe maidir le n-a ham no le n-a méid, fé mar is dóich leis na Coimisinéirí Ioncuim is ceart. |
22 | Páipéar a bheidh, le linn a iomportála, greamuithe le paist, no greamuithe go daingean ar shlí eile, de chairt-chlár, de phaist-chlár, de thuighe-chlár, de phaistchlár úctha, no d'abhar dá samhail sin agus go mbeidh aon abhar clóbhuailte air, ach gan féilirí ná gabhadáin fholmha d'áireamh, agus fós gan aon earra d'áireamh is ionchurtha fé dhiúité luaidhtear ag ceachtar den dá uimhir thagartha dheiridh sin roimhe seo sa Sceideal so. | 15% | Bainfidh forálacha ailt 8 den Finance Act, 1919, leis an diúité luaidhtear ag an uimhir thagartha so. Pé uair is dóich leis an Aire Airgid, tar éis dó dul i gcomhairle leis an Aire Tionnscail agus Tráchtála, gur ceart san do dhéanamh, féadfaidh na Coimisinéirí Ioncuim, le ceadúnas, a údarú d'aon duine áirithe, fé réir cólíonadh pé coinníollacha is oiriúnach leo d'fhorchur, aon earraí is ionchurtha fén diúité luaidhtear ag an uimhir thagartha so d'iomportáil g a n 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 | Ribíní le húsáid i meaisíní cló-scríbhneoireachta, i meaisíní scríobhtha seolta, agus i bhfearas dá samhail sin. | 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, i gcás ribín nách mó ná trí orlach ar leithead —trí scillinge agus ceithre pingne ar gach dhá shlait déag no codán de dhá shlait déag i bhfaid an ribín, no i gcás ribín is mó ná trí orlach ar leithead— sé scillinge agus ocht bpingne ar gach trí slat no codán de thrí slat i bhfaid an ribín. | Pé uair is dóich leis an Aire Airgid, tar éis dó dul i gcomhairle leis an Aire Tionnscail agus Tráchtála, gur ceart san do dhéanamh, féadfaidh na Coimisinéirí Ioncuim, le ceadúnas, a údarú d'aon duine áirithe, fé réir cólíonadh pé coinníollacha is oiriúnach leo d'fhorchur, aon earraí is ionchurtha fén diúité luaidhtear ag an uimhir thagartha do d'iomportáil g a n 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 | Páipéar cóipeála carbóin. | 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 dhá phúnt deich scillinge an púnt. | An diúité luaidhtear ag an uimhir thagartha so is diúité é in ionad gach diúité eile (más aon diúité é) is inéilithe ar an earra. Pé uair is dóich leis an Aire Airgid, tar éis dó dul i gcomhairle leis an Aire Tionnscail agus Tráchtála, gur ceart san do dhéanamh, féadfaidh na Coimisinéirí Ioncuim, le ceadúnas, a údarú d'aon duine áirithe, fé réir cólíonadh pé coinníollacha is oiriúnach leo d'fhorchur, aon earraí is ionchurtha fén diúité 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 | (a) Earraí gurb é bheidh ionta ná leathán d'abhar cótálta agus é greamuithe de dhruim, de fhráma no de rud dá shamhail sin (pe'ca bheidh clúdach cosanta páipéir ina theanta no ná beidh) agus is dóich leis na Coimisinéirí Ioncuim do bheith ceaptha, déanta, agus oiriúnach chun iad d'úsáid i ndéanamh stionsal le meaisíní cló-scríbhneoireachta no le fearas dá samhail sin; (b) earraí gurb é bheidh ionta ná leathán d'abhar cótálta agus gan é greamuithe d'éinní i bhfuirm droma no fráma (pe'ca bheidh clúdach cosanta páipéir ina theanta no ná beidh) agus is dóich leis na Coimisinéirí Ioncuim do bheith ceaptha, déanta, agus oiriúnach chun iad d'úsáid mar adubhradh. | 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 sé pingne an earra. | Pé uair is dóich leis an Aire Airgid, tar éis dó dul i gcomhairle leis an Aire Tionnscail agus Tráchtála, gur ceart san do dhéanamh, féadfaidh na Coimisinéirí Ioncuim, le ceadúnas, a údarú d'aon duine áirithe, fé réir cólíonadh pé coinníollacha is oiriúnach leo d'fhorchur, aon earraí is ionchurtha fén diúité 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 acn 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 | Aon earra acu so leanas a bheidh déanta ar fad no nách mór ar fad d'iarann, de chruaidh, de chopar, de phrás, de chré-umha, de ghunnamhiotal, no de chumasc d'aon dá mhiotal no níos mó acu san, sé sin le rá:— (a) scrobhanna go mullaigh rínsithe agus go snátha biorruithe agus nách giorra ná ceathrú orlaigh agus nách sia ná cúig orlach, (b) tairngí, sprioganna, bradanna, agus tacóidí nách sia ná sé orlach, ach gan áireamh do dhéanamh ar aon tairnge, spriog, brad, no tacóid den tsórt san gur mó ná leath-orlach trastomhas is lugha no leithead is lugha a mhullaigh agus, fós, gan áireamh do dhéanamh ar aon tairnge, spriog, brad, no tacóid den tsórt san a bheidh déanta nách mór ar fad d'iarann no de chruaidh, agus go mbeidh a mhullach clúduithe le prás, cré-umha, copar, leathar no aon abhar fighte, (c) stápail, (d) seamáin nách mó ná ceathrú orlaigh trastomhas a lorga san áit is caoile. | 75% | An diúité luaidhtear ag an uimhir thagartha so is diúité é i dteanta aon diúité do bhí i bhfeidhm an 8adh lá de Mhí na Samhna, 1935, de bhuadh orduithe reachtúla do rinne an Ard-Chomhairle agus do daingníodh le hAcht den Oireachtas, ach is diúité é in ionad aon diúité eile is inéilithe ar an earra. Pé uair is dóich leis an Aire Airgid, tar éis dó dul i gcomhairle leis an Aire Tionnscail agus Tráchtála, gur ceart san do dhéanamh, féadfaidh na Coimisinéirí Ioncuim, le ceadúnas, a údarú d'aon duine áirithe, fé réir cólíonadh pé coinníollacha is oiriúnach leo d'fhorchur, aon earraí is ionchurtha fén diúité 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 | Earraí (seachas aon earra is bréagán dar leis na Coimsinéirí Ioncuim) d'aon tsaghas acu so leanas a bheidh déanta ar fad no nách mór ar fad d'aon abhar a bheidh có-dhéanta i bpáirt no go hiomlán d'aon ester cellulose no de cháiséin, no d'aon tsubstaint is dóich leis na Coimisinéirí Ioncuim is roisín targlamach no is substaint gur ionann nádúr di agus do roisín tharglamach, sé sin le rá:— (a) cupáin, (b) fo-chupáin, (c) plátaí, (d) cuacha, (e) gabhadáin i gcóir salainn, piobair, agus mustaird, no i gcóir aon cheann acu, (f) ubh-chupáin agus ubhsheastáin, (g) spúnóga, (h) fáinní naipcín, (i) tráidirí luaithrigh, (j) scrobh-chaipíní do bhuidéil no do sheáraí, (k) searcail shailéid, (l) crúscaí i gcóir bainne agus crúscaí i gcóir uachtair, (m) báisíní i gcóir siúicre, (n) méar-phlátaí do dhóirse, (o) tráidirí, (p) seastáin do thae-photaí, seastáin do bhláthphotaí, agus seastáin eile dá samhail. | 50% | Bainfidh forálacha Ailt 8 den Finance Act, 1919, leis an diúité luaidhtear ag an uimhir thagartha so. |
28 | Ullamhóidí is fospráid cailcium aigéadach ar fad no nách mór ar fad agus a hiomportálfar i bhfuirm púdair agus a bheidh, dar leis na Coimisinéirí Ioncuim, oiriúnach chun úsáide mar fheabhsuitheoir phlúir. | 331/3% | Pé uair is dóich leis an Aire Airgid, tar éis dó dul i gcomhairle leis an Aire Tionnscail agus Tráchtála, gur ceart san do dhéanamh, féadfaidh na Coimisinéirí Ioncuim, le ceadúnas, a údarú d'aon duine áirithe, fé réir cólíonadh pé coinníollacha is oiriúnach leo d'fhorchur, aon earraí is ionchurtha fén diúité 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 | Earraí d'aon tsaghas acu so leanas a bheidh, dar leis na Coimisinéirí Ioncuim, déanta de chré ar fad no nách mór ar fad agus a bheidh curtha fé oibriú gloiníochta agus nách bréagáin, sé sin le rá:— (a) fóirne gréithí tae, fóirne gréithí bricfeasta, fóirne gréithí caifé, fóirne gréithí maidne, (b) earraí d'aon tsaghas acu so leanas nuair a hiomportálfar iad ar shlí seachas mar chuid d'aon fhuirinn acu san a luaidhtear sa mhír dheiridh sin roimhe seo, sé sin le rá, cupáin, fochupáin, báisíni i gcóir siúicre, báisíní i gcóir dríodair, crúscaí, taephotaí, agus caiféphotaí, (c) plátaí a hiomportálfar ar shlí seachas mar chuid d'fhuirinn ghréithí dinnéir no mar chuid d'aon fhuirinn a luaidhtear sa mhír sin (a) roimhe seo. | 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 triocha scilling an céadmeáchaint | Ní déanfar an diúité forchuirtear le hAlt 8 den Acht Airgid, 1934 (Uimh. 31 de 1934), agus a luaidhtear ag uimhir thagartha 34 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. Pé uair is dóich leis an Aire Airgid, tar éis dó dul i gcomhairle leis an Aire Tionnscail agus Tráchtála, gur ceart san do dhéanamh, féadfaidh na Coimisinéirí Ioncuim, le ceadúnas, a údarú d'aon duine áirithe, fé réir cólíonadh pé coinníollacha is oiriúnach leo d'fhorchur, aon earraí is ionchurtha fén diúité 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. |
30 | Bréagáin is fiú níos mó ná naoi bpinge, agus a bheidh, dar leis na Coimisinéirí Ioncuim, déanta ar fad no de mhórán agus— (a) a bheidh déanta d'adhmad ar fad no nách mór ar fad, no (b) is bréagáin bhoga ná beidh déanta de chúitsiúc ar fad no nách mór ar fad dar leis na Coimisinéirí Ioncuim. | 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 scilling an earra. | |
31 | Liathróidí is dóich leis na Coimisinéirí Ioncuim do bheith ceaptha, déanta, agus oiriúnach chun iad d'úsáid i gcluiche leadóige. | 50% | Ní déanfar an diúité forchuirtear le halt 11 den Acht Airgid, 1932 (Uimh: 20 de 1932), agus a luaidhtear ag uimhir thagartha 35 sa Chéad Sceideal a ghabhann leis an Acht san d'éileamh ná do ghearradh ar aon earra is ionchurtha fén diúité luaidhtear ag an uimhir thagartha so. |
32 | Earraí d'aon tsaghas acu so leanas (pe'ca déanta ar fad no go leathrannach dóibh) a bheidh déanta ar fad no nách mór ar fad d'iarann teilgthe, sé sin le rá:— (a) guitéirí pábhála agus compáirteanna dhíobh, (b) aeritheoirí píopaí camra, (c) aer-bhrící agus aerghreilleacha, (d) peananna foirnéise, comhlaí foirnéise, frámaí do chomhlaí foirnéise, agus grátaí d'íochtair foirnéise, (e) eallóga cúinne agus eallóga eile falla nách giorra ná seacht n-orlach a ngéag no ceann dá ngéaga, (f) seastáin, frámaí, agus tacaí eile i gcóir báisíní ionnalltáin, doirtlíní cistine agus earraí dá samhail sin, agus fós compáirteanna d'aon tacaí den tsórt san, (g) fóireacha teinteáin, (h) siomaidí tailimh pe'ca bheidh cosa ionta le linn iad d'iomportáil no ná beidh, (i) inneona bróg (agus sámhthaigh agus seastáin dóibh d'áireamh) agus ceapa iarainn bróg, (j) ainm-phlátaí, uimhirphlátaí, agus treoirphlátaí nách ionchurtha fé dhiúité ar shlí eile, (k) grátaí teine, rainsí, teinteoga (seachas teinteoga gur chun uisce do théidheamh do chórais iom shrothluithe uisce teo do prímh-cheapadh iad) agus matail-éadain agus fós compáirteanna d'aon earraí den tsórt san ach gan aon earraí den tsórt san a téidhtear le leictreachas, geas, no íle d'áireamh, (l) clabhair agus compáirteanna dhíobh, (m) corcáin, friochtáin, agus ciotail de gach saghas atá oiriúnach chun úsáidthe tighis agus compáirteanna d'aon earraí den tsórt san, (n) glaedh-photaí agus glaedh-chupáin, (o) iarainn smúdála de gach saghas agus fós seastáin d'aon iarainn den tsórt san ach gan aon iarainn den tsórt san a téidhtear go hinmheánach le geas, leictreachas, no íle d'áireamh, (p) taisceáin agus dúnbhoscaí, | 40% | Pé uair is dóich leis an Aire Airgid, tar éis dó dul i gcomhairle leis an Aire Tionnscail agus Tráchtála, gur ceart san do dhéanamh, féadfaidh na Coimisinéirí Ioncuim, le ceadúnas, a údarú d'aon duine áirithe, fé réir cólíonadh pé coinníollacha is oiriúnach leo d'fhorchur, aon earraí is ionchurtha fén diúité luaidhtear ag an uimhir thagartha so d'iomportáil gan an diúité sin do bheith íoctha ortha, agus an iomportáil sin do dhéanamh gan teora maidir le n-a ham no le n-a méid no maidir le ceachtar acu no go dteora áirithe maidir le n-a ham no le n-a méid, fé mar is dóich leis na Coimisinéirí Ioncuim is ceart. |
33 | Earraí d'aon tsaghas acu so leanas (pe'ca déanta ar fad no go leathrannach dóibh) a bheidh déanta ar fad no nách mór ar fad d'iarann no de chruaidh, sé sin le rá, claibíní do chorcáin, do fhriochtáin agus do chiotail d'aon tsaghas atá oiriúnach chun úsáide tighis. | 40% | Pé uair is dóich leis an Aire Airgid, tar éis dó dul i gcomhairle leis an Aire Tionnscail agus Tráchtála, gur ceart, san do dhéanamh, féadfaidh na Coimisinéirí Ioncuim, le ceadúnas, a údarú d'aon duine áirithe, fé réir cólíonadh pé coinníollacha is oiriúnach leo d'fhorchur, aon earraí is ionchurtha fén diúité luaidhtear ag an uimhir thagartha so d'iomportáil gan an diúité sin do bheith íoctha ortha, agus an iomportáil sin do dhéanamh gan teora maidir le n-a ham no le n-a méid no maidir le ceachtar acu no go dteora áirithe maidir le n-a ham no le n-a méid, fé mar is dóich leis na Coimisinéirí Ioncuim is ceart. |
34 | Páipéar ná beidh éinní ná aon phátrún clóbhuailte air agus is dóich leis na Coimisinéirí Ioncuim is páipéar manilla no páipéar pacála no páipéar fillteála (pe'ca de mbanilla no d'aon tsaghas eile dho) agus, i gceachtar cás, a hiomportálfar ina leatháin no ina rollaí agus a bheidh, agus é leathnuithe go hiomlán, de mheáchaint is có-ionann le meáchaint is mó ná aon phúnt déag gan bheith níos mó ná nócha púnt an réam de cheithre chéad agus ochtó leathán coróinn dhúbhalta triocha orlach ar fhaid agus fiche orlach ar leithead, ach gan aon pháipéar d'áireamh is dóich leis na Coimisinéirí Ioncuim is páipéar d'aon tsaghas acu so leanas, sé sin le rá:— (a) pár bréige (agus páipéar páruithe d'áireamh), (b) páipéar gréisdhíonach, (c) páipéar do cuireadh fé phróiseas uisce-dhíonta le híle, céir, tarra, no pic, (d) páipéar do cótáladh no do cuireadh fé phróiseas i slí gur tugadh éadan dó cosúil le miotal, (e) páipéar fillteála tréimhdhearcach cellulose, (f) páipéar tréimhdhearcach gloinithe. | 50 % | Ní déanfar an diúité luaidhtear ag an uimhir thagartha so d'éileamh ná do ghearradh ar aon earra bheidh déanta de pháipéar is ionchurtha fén diúité sin ná ar aon pháipéar a bheidh le linn é d'iomportáil á úsáid mar abhar pacála no fillteála d'earra eile. An diúité luaidhtear ag an uimhir thagartha so is diúité é i dteanta agus ni diúité é in ionad an diúité forchuirtear le halt 11 den Acht Airgid, 1935 (Uimh. 28 de 1935), agus a luaidhtear ag uimhir thagartha 15 sa Dara Sceideal a ghabhann leis an Acht san. Pé uair is dóich leis an Aire Airgid, tar éis dó dul i gcomhairle leis an Aire Tionnscail agus Trácthála, gur ceart san do dhéanamh, féadfaidh na Coimisinéirí Ioncuim, le ceadúnas, a údarú d'aon duine áirithe, fé réir cólíonadh pé coinníollacha is oiriúnach leo d'fhorchur, aon earraí is ionchurtha fén diúité luaidhtear ag an uimhir thagartha so d'iomportáil gan an diúité sin do bheith íoctha ortha, agus an iomportáil sin do dhéanamh gan teora maidir le n-a ham no le n-a méid no maidir le ceachtar acu no go dteora áirithe maidir le n-a ham no le n-a méid, fé mar is dóich leis na Coimisinéirí Ioncuim is ceart. |
35 | Gréasáin fhighte d'aon tsaghas acu so leanas, sé sin le rá:— (a) gréasáin linéadaigh; (b) gréasáin chadáis; (c) gréasáin d'abhair mheasctha gan ionta ach dhá cheann no níos mó de sna snáithíní seo leanas, sé sin le rá, cadás, líon, cnáib, ráimí, iút, fionnadh (seachas móihéar agus rón camaill), síoda, agus síoda saordha; (d) gréasáin d'abhair mheasctha gurb é bheidh ionta ar fad no nách mór ar fad ná cadás agus olann, agus is éadtruime ná seacht n-únsa an tslat chearnach, agus is dóich leis na Coimisinéirí Ioncuim do bheith de chineál a húsáidtear de ghnáth chun aon cheann de sna hearraí seo leanas do dhéanamh, sé sin le rá, léinteacha, tobháillí, bráithlíní, tochtaí leabthan, éadaighe cláir, agus dungaraíthe. | 331/3 % | An diúité luaidhtear ag an uimhir thagartha so is diúité é in ionad an diúité forchuirtear le halt 8 den Acht Airgid, 1934 (Uimh. 31 de 1934), agus a luaidhtear ag uimhir thagartha 22 sa Chéad Sceideal a ghabhann leis an Acht san. Pé uair is deimhin leis na Coimisinéirí Ioncium, maidir le haon ghréasáin fhighte is ionchurtha fén diúité luaidhtear ag an uimhir thagartha so— (a) go ndearnadh na gréasáin fhighte sin do chur fé phróiseas díonta, no (b) go ndearnadh na gréasáin fhighte sin do chur fé phróiseas bhuanphéinteála no bhuanchlóbhuailte ar an taobh díobh a bhíonn lasmuich le linn a gcaithte i slí go bhfuil buanphéinteálta no buanchlóbhuailte ar an taobh san pátrún no samhlachas bona fide (ar a n-áirmhítear pátrún no samhlachas gurb é atá ann ná focail no figiúirí no focail agus figiúirí le chéile no ina bhfuil focail no figiúirí no focail agus figiúirí le chéile) a chlúduíonn an taobh san go léir no 'na bhfuil coibhneas cinnte idir é agus achar agus crot an taoibh sin, no (c) go ndearnadh na gréasáin fhighte sin i slí go bhfuilid cosúil le habhar plaincéadaí agus go bhfuilid de chineál a húsáidtear de ghnáth chun plaincéadaí do dhéanamh, no (d) gurb é atá sna gréasáin fhighte sin ná terry no chenille, no broicéad, no bheilbhéidín, no éadach dallóige hollannach, no (e) gur gréasáin fhighte iad is lugha ná dhá orlach déag ar leithead agus ar a bhfuil dhá chiumhais fhighte, no (f) gurb é atá sna gréasáin fhighte sin ná gréasáin chadáis (seachas abhar scaróidí agus abhar tobháillí) is éadtruime ná ceithre únsa go leith an tslat chearnach, no (g) gurb é atá sna gréasáin fhighte sin ná gréasáin d'abhair mheasctha ina bhfuil caindíocht de shíoda no de shíoda shaordha, no de shíoda agus de shíoda shaordha, is cuid shubstainteach den earra go léir, no (h) gurb é atá sna gréasáin fhighte sin ná éadach piqué no fíd bréige déanta de chadás, seachas éadach de chineál a húsáidtear de ghnáth chun dungaraíthe, no rabhlaerí do dhéanamh, no (i) gurb é atá sna gréasáin fhighte sin ná coutil den chineál a húsáidtear de ghnáth chun cóirséadaí do dhéanamh, no (j) gur gréasáin fhighte iad atá oiriúnach agus beartuithe chun iad d'úsáid chun críche no crícheanna acu so leanas agus ní chun críche ar bith eile, sé sin le rá:— (i) chun troscán do ghréasadh no do chlúdach, no (ii) chun cruitíní do dhéanamh, no (iii) chun feithiclí do ghréasadh, no (iv) chun leabhair do cheangal, no (k) gurb é atá sna gréasáin fhighte sin ná gréasáin d'abhair mheasctha ina bhfuil caindíocht d'olainn is cuid shubstainteach den earra go léir, féadfaidh na Coimisinéirí Ioncuim, fé réir cólíonadh pé coinníollacha is oiriúnach leo d'fhorchur, a cheadú na gréasáin fhighte sin d'iomportáil gan an diúité luaidhtear ag an uimhir thagartha so do bheith íoctha ortha no aon diúité den tsórt san d'aisíoc a híocadh ortha le linn iad d'iomportáil. Chun crícheanna inghearrthachta an diúité luaidhtear ag an uimhir thagartha so, tuigfear gur gréasáin dhá thobháille no níos mó gan de cheangal eatortha ach na snátha innigh. Earra ar bith is ionchurtha fén diúité luaidhtear ag an uimhir thagartha so agus a hiomportálfar isteach i Saorstát Éireann tar éis í d'easportáil amach as beidh sí saor ón diúité sin má cuirtear ina luighe ar na Coimisinéirí Ioncuim gur i Saorstát Éireann do rinneadh an earra san agus gur chun í chur fé cheann amháin no níos mó de sna próiseasaí seo leanas, agus chuige sin amháin, a heasportáladh as Saorstát Éireann í, eadhon, díonadh, tuaradh, dathú, péinteáil, clóbhualadh agus críochnú, agus nár cuireadh í fé aon phróiseas eile déantóireachta faid a bhí sí lasmuich de Shaorstát Éireann amhlaidh. Pé uair is dóich leis an Aire Airgid, tar éis dó dul i gcomhairle leis an Aire Tionnscail agus Tráchtála, gur ceart san do dhéanamh, féadfaidh na Coimisinéirí Ioncuim, le ceadúnas, a údarú d'aon duine áirithe, fé réir cólíonadh pé coinníollacha is oiriúnach leo d'fhorchur, aon earraí is ionchurtha fén diúité 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. |
36 | Aon chroiceann coinín no cuid de chroiceann coinín a bheidh cóirithe no cóirithe agus daithte roimh é d'iomportáil, agus nách ionchurtha fé aon diúité eile custum. | An earra 6d. | Pé uair is dóich leis an Aire Airgid, tar éis dó dul i gcomhairle leis an Aire Tionnscail agus Tráchtála, gur ceart san do dhéanamh, féadfaidh na Coimisinéirí Ioncuim, le ceadúnas, a údarú d'aon duine áirithe, fé réir cólíonadh pé coinníollacha is oiriúnach leo d'fhorchur, aon earraí is ionchurtha fén diúité luaídhtear ag an uimhir thagartha so d'iomportáil gan an diúité sin do bheith íoctha ortha, agus an importáil sin do dhéanamh gan teora maidir le n-a ham no le n-a méid no maidir le ceachtar acu no go dteora áirithe maidir le n-a ham no le n-a méid, fé mar is dóich leis na Coimisinéirí Ioncuim is ceart. |
37 | Cnaipí nea-chlúduithe is dóich leis na Coimisinéirí Ioncuim do bheith ceaptha, déanta agus prímh-bheartuithe chun iad d'úsáid chun baill éadaigh no cóir ghléasta phearsanta do dhaingniú, ach gan cnaipí d'áireamh a bheidh déanta ar fad no nách mór ar fad d'adhmad, de ghloine, de chloich, de mhiotal, de leathar, de shliogán néamhainn no de shliogán néamhainn bréige, agus fós gan cnaipí d'áireamh a bheidh, le linn a n-iomportála, ina gcuid d'earra eile | Pé ráta acu so leanas gur as do gheobhfar i ngach cás fé leith an méid diúité is mó, sé sin le rá:— 75% no scilling agus sé pingne an grós. | Pé uair is dóich elis an Aire Airgid, tar éis dó dul i gcomhairle leis an Aire Tionnscail agus Tráchtála, gur ceart san do dhéanamh, féadfaidh na Coimisinéirí Ioncuim, le ceadúnas, a údarú d'aon duine áirithe, fé réir cólíonadh pé coinníollacha is oiriúnach leo d'fhorchur, aon earraí is ionchurtha fén diúité luaidhtear ag an uimhir thagartha so d'iomportáil gan an diúité sin do bheith íoctha ortha, agus an iomportáil sin do dhéanamh gan teora maidir le n-a ham no le n-a méid no maidir le ceachtar acu no go dteora áirithe maidir le n-a ham no le n-a méid, fé mar is dóich leis na Coimisinéirí Ioncuim is ceart. |
38 | (a) Boscaí, cártáin agus earraí dá samhail sin (pe'ca bheidh claibín no clúdach no deis dúnta eile ina dteanta no ná beidh) is dóich leis na Coimisinéirí Ioncuim a húsáidtear de ghnáth, no do bheith oiriúnach, chun carraí do choimeád chun iad do dhíol no d'iompar no do thaisciú, agus is dóich leis na Coimisinéirí Ioncuim do bheith déanta ar fad no nách mór ar fad de pháipéar no de chairt-chlár, de phaist-chlár, de phaist-chlár úctha, de thuighe-chlár, no d'abhar dá samhail sin agus a hiom portálfar agus iad folamh no déanta go leathrannach; (b) Compáirteanna (is dóich leis na Coimisinéirí Ioncuim do bheith déanta ar fad no nách mór ar fad de pháipéar no de chairt-chlár, de phaistchlár, de phaist-chlár úctha de thuighe-chlár, no d'abhar dá samhail sin agus pe'ca déanta ar fad no go leathrannach dóibh) d'aon earra acu san a luaidhtear sa mhír sin roimhe seo. | 50% | Bainfidh forálacha Ailt 8 den Finance Act, 1919, leis an diúité luaidhtear ag an uimhir thagartha so. Pé uair is dóich leis an Aire Airgid, tar éis dó dul i gcomhairle leis an Aire Tionnscail agus Tráchtála, gur ceart san do dhéanamh, féadfaidh na Coimisinéirí Ioncuim, le ceadúnas, a údarú d'aon duine áirithe, fé réir cólíonadh pé coinníollacha is oiriúnach leo d'fhorchur, aon earraí is ionchurtha fén diúité 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 airithe maidir le n-a ham no le n-a méid, fé mar is dóich leis na Coimisinéirí Ioncuim is ceart. |
39 | Cásanna de shaghas trúncanna, culaith-chásanna, hata-bhoscaí no cásanna attaché i gcóir úsáide pearsanta (pe'ca déanta ar fad no go leathrannach dóibh agus pe'ca bheidh earraí i gcóir úsáide pearsanta feistithe istigh ionta no ná beidh) is dóich leis na Coimisinéirí Ioncuim do bheith cumhduithe no clúduithe, ar fad no nách mór ar fad, ar an taobh amuich le héadach no le leathar-éadach a bheidh buan-ghreamuithe den earra, ach gan trúncanna bheidh déanta ar fad no nách mór ar fad d'adhmad 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 scéal, sé sin le rá, ar chásanna nách giorra ná ceithre orlach déag (ar n-a dtomhas ar an taobh amuich)— scilling agus sé pingne an cás, no ar chásanna is giorra ná ceithre orlach déag (ar n-a dtomhas ar an taobh amuich)— scilling an cás. | Pé uair is dóich leis an Aire Airgid, tar éis dó dul i gcomhairle leis an Aire Tionnscail agus Tráchtála, gur ceart san do dhéanamh, féadfaidh na Coimisinéirí Ioncuim, le ceadúnas, a údarú d'aon duine áirithe, fé réir cólíonadh pé coinníollacha is oiriúnach leo d'fhorchur, aon earraí is ionchurtha fén diúité 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 dteor áirithe maidir le n-a ham no le n-a méid, fé mar is dóich leis na Coimisinéirí Ioncuim is ceart. |
40 | Earraí agus fearaistí is dóich leis na Coimisinéirí Ioncuim do bheith ceaptha, déanta agus beartuithe chun teas do chur i nithe no do sholáthar tré gheas do dhóghadh, agus is dóich leis na Coimisinéirí Ioncuim do bheith có-ghabhtha no cóghabhtha go substainteach. | 30% | Bainfidh forálacha Ailt 8 den Finance Act, 1919, leis an diúité luaidhtear ag an uimhir thagartha so. Pé uair is dóich leis an Aire Airgid, tar éis dó dul i gcomhairle leis an Aire Tionnscail agus Tráchtála gur ceart san do dhéanamh, féadfaidh na Coimisinéirí Ioncuim, le ceadúnas, a ú darú 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. |
41 | (a) Iallacha is dóich leis na Coimisinéirí Ioncuim do bheith oiriúnach chun iad d'úsáid chun aon chríche no chun aon dá chrích no níos mó acu so leanas, sé sin le rá, mar iallacha bróg, mar iallacha bróg íseal, mar iallacha hataí, mar iallacha brístí, mar iallacha cóirséad, agus mar iallacha lorgnán, ach gan aon iallacha den tsórt san d'áireamh go gcuirfear ina luighe ar na Coimisinéirí Ioncuim i dtaobh na coda fighte dhíobh gur ar shlí seachas ar mheaisín fighe, no leis, do rinneadh í; | (a) ar iallacha, pé ráta acu so leanas gur as do gheobhfar i ngach cás fé leith an méid diúité is mó, sé sin le rá:— méid is có-ionann le luach na hearra no pé ráta acu so leanas a bhaineann leis an gcás, sé sin le rá, ar iallacha a hiomportálfar ina mór-choda —dhá scilling an grós, no ar iallacha a hiomportálfar i dteanta baill éadaigh no córach gléasta pearsanta— trí pingne an t-iall; | Iallacha is ionchurtha fén diúité luaidhtear ag an uimhir thagartha so ní bheid ionchurtha fé dhiúité mar bhaill éadaigh ná cóir ghléasta phearsanta ná mar ghabhálaisí don chéanna. Ní bhainfidh alt 25 den Acht Airgid, 1924 (Uimh. 27 de 1924), leis an diúité luaidhtear ag an uimhir thagartha so, sa mhéid go bhfuil an diúité sin inéilithe ar iallacha, agus dá réir sin ní bheidh an t-éileamh minimum a forchuirtear leis an alt san inéilithe alos aon iallacha is ionchurtha fén diúité sin. Pé uair is dóich leis an Aire Airgid, tar éis dó dul i gcomhairle leis an Aire Tionnscail agus Tráchtála, gur ceart san do dhéanamh, féadfaidh na Coimisinéirí Ioncuim, le ceadúnas, a údarú d'aon duine áirithe, fé réir cólíonadh pé coinníollacha is oiriúnach leo d'fhorchur, aon earraí is ionchurtha fén diúité 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. |
(b) abhar a hiomportálfar ina ghréasán no ina fhaideanna agus is dóich leis na Coimisinéirí Ioncuim do bheith oiriúnach chun é d'úsáid i ndéanamh aon iallacha den tsórt san a luaidhtear sa mhír (a) sin roimhe seo, ach gan áireamh do dhéanamh ar aon abhar den tsórt san go gcuirfear ina luighe ar na Coimisinéirí Ioncuim ina thaobh gur ar shlí seachas ar mheaisín fighe, no leis, do rinneadh é. | (b) ar abhar, méid is có-ionann le luach na hearra. | ||
42 | Déantús cniotálta de gach saghas a hiomportálfar ina ghréasán. | 60% | Bainfidh forálacha ailt 8 den Finance Act, 1919, leis an diúité luaidhtear ag an uimhir thagartha so. Pé uair is dóich leis an Aire Airgid, tar éis dó dul i gcomhairle leis an Aire Tionnscail agus Tráchtála, gur ceart san do dhéanamh, féadfaidh na Coimisinéirí Ioncuim, le ceadúnas, a údarú d'aon duine áirithe, fé réir cólíonadh pé coinníollacha is oiriúnach leo d'fhorchur, aon earraí is ionchurtha fén diúité 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. |
43 | Abhraistí (seachas abhraistí bána) bheidh déanta i bpáirt no go hiomlán d'olainn no d'olainn shnáth-dhúbalta no d'olainn agus d'olainn shnáthdhúbalta agus a hiomportálfar ar shlí seachas ar eiteáin, ar chrainn deilbhe, ar chruiceoga, no ar bhróistí. | 25% | Pé uair is dóich leis an Aire Airgid, tar éis dó dul i gcomhairle leis an Aire Tionnscail agus Tráchtála, gur ceart san do dhéanamh, féadfaidh na Coimisinéirí Ioncuim, le ceadúnas, a údarú d'aon duine áirithe, fé réir cólíonadh pé coinníollacha is oiriúnach leo d'fhorchur, aon earraí is ionchurtha fén diúité luaidhtear ag an uimhir thagartha so d'iomportáil gan an diúité sin do bheith íoctha ortha, agus an importáil sin do dhéanamh gan teora maidir le n-a ham no le n-a méid no maidir le ceachtar acu no go dteora áirithe maidir le n-a ham no le n-a méid, fé mar is dóich leis na Coimisinéirí Ioncuim is ceart. |
44 | Substaintí is dóich leis na Coimisinéirí Ioncuim is cumaisc gur cúitsiúc páirt díobh agus ina mbeidh níos mó ná deich per cent. do réir mheáchana de dhubh charbóin, ach gan áireamh do dhéanamh ar earraí (seachas breacóga do bhuinn aeir) gur dóich leis na Coimisinéirí Ioncuim ina dtaobh na hearraí do bheith déanta i bpáirt no go hiomlán d'aon tsubstaint den tsórt san agus an tsubstaint sin do bheith bolcánuithe go hiomlán pe'ca roimh an déanamh san no le n-a linn é. | An púnt 2s. 6d. | -- |
DARA SCEIDEAL.
Siuicre, Molas, Glucos, Sacairin.—Ratai Diuitethe, Ais-Tarraici agus Liuntaisi.
Cuid I.—Diuitethe.
Diuitethe Mail | ||||||||||
Earraí | Diúitéthe Custum | Siúicre agus molás a bheidh déanta ar fad as Biatas do fásadh i Saorstát Éireann | Gach Earra eile | |||||||
s. | d. | s. | d. | s. | d. | |||||
Siúicre thaisbeánann pólarú is mó ná ocht ngráid nóchad ar n-a thástáil leis an bpólariscóip ... | an cmt. | 18 | 8 | 2 | 4 | 18 | 8 | |||
Siúicre de phólarú nách mó ná sé gráid sheachtód ... ... ... | ,, | 9 | 0 | 1 | 1 | 9 | 0 | |||
Siúicre, de ghrád phólaruithe:— | ||||||||||
Is mó ná | 76 | agus nach mó ná | 77 | an cmt. | 9 | 3.1 | 1 | 1.8 | 9 | 3.1 |
,, | 77 | ,, | 78 | ,, | 9 | 6.6 | 1 | 2.3 | 9 | 6.6 |
,, | 78 | ,, | 79 | ,, | 9 | 10.2 | 1 | 2.7 | 9 | 10.2 |
,, | 79 | ,, | 80 | ,, | 10 | 1.8 | 1 | 3.2 | 10 | 1.8 |
,, | 80 | ,, | 81 | ,, | 10 | 5.4 | 1 | 3.6 | 10 | 5.4 |
,, | 81 | ,, | 82 | ,, | 10 | 9.0 | 1 | 4.1 | 10 | 9.0 |
,, | 82 | ,, | 83 | ,, | 11 | 0.6 | 1 | 4.5 | 11 | 0.6 |
,, | 83 | ,, | 84 | ,, | 11 | 4.6 | 1 | 5.0 | 11 | 4.6 |
,, | 84 | ,, | 85 | ,, | 11 | 8.6 | 1 | 5.5 | 11 | 8.6 |
,, | 85 | ,, | 86 | ,, | 12 | 0.7 | 1 | 6.0 | 12 | 0.7 |
,, | 86 | ,, | 87 | ,, | 12 | 4.7 | 1 | 6.5 | 12 | 4.7 |
,, | 87 | ,, | 88 | ,, | 12 | 9.2 | 1 | 7.1 | 12 | 9.2 |
,, | 88 | ,, | 89 | ,, | 13 | 1.6 | 1 | 7.7 | 13 | 1.6 |
,, | 89 | ,, | 90 | ,, | 13 | 7.0 | 1 | 8.3 | 13 | 7.0 |
,, | 90 | ,, | 91 | ,, | 14 | 0.4 | 1 | 9.0 | 14 | 0.4 |
,, | 91 | ,, | 92 | ,, | 14 | 5.8 | 1 | 9.7 | 14 | 5.8 |
,, | 92 | ,, | 93 | ,, | 14 | 11.2 | 1 | 10.4 | 14 | 11.2 |
,, | 93 | ,, | 94 | ,, | 15 | 4.5 | 1 | 11.0 | 15 | 4.5 |
,, | 94 | ,, | 95 | ,, | 15 | 9.9 | 1 | 11.7 | 15 | 9.9 |
,, | 95 | ,, | 96 | ,, | 16 | 3.3 | 2 | 0.4 | 16 | 3.3 |
,, | 96 | ,, | 97 | ,, | 16 | 8.7 | 2 | 1.0 | 16 | 8.7 |
,, | 97 | ,, | 98 | ,, | 17 | 2.0 | 2 | 1.7 | 17 | 2.0 |
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:— | s. | d. | s. | d. | s. | d. | |
Má bhíonn 70 per cent. no níos mó d'abhar chun milsithe ionta ... ... ... ... | an cmt. | 12 | 4 | 1 | 6 | 12 | 4 |
Má bhíonn níos lugha ná 70 per cent. agus níos mó ná 50 per cent. d'abhar chun milsithe ionta ... ... | an cmt. | 9 | 0 | 1 | 1 | 9 | 0 |
Mara mbeidh thar 50 per cent. d'abhar chun milsithe ionta | an cmt. | 4 | 6 | 0 | 7 | 4 | 6 |
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. | 12 | 4 | -- | 12 | 4 | |
Fliuch ... ... ... ... | an cmt. | 9 | 0 | -- | 9 | 0 | |
Sacairín (le n-a n-áirmhítear substaintí is den chineál chéanna no a húsáidtear ar an gcuma gcéanna) ... ... ... ... | an t-únsa | 5 | 7 | -- | 5 | 7 | |
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'casportáil, 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 carra 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) Aís-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. | 4s. 6d. |
5) Liúntas do ghlantóir ar mholás nár húsáideadh ach amháin mar bhia d'eallach stuic agus do rinneadh i Saorstát Éireann as siúicre ar ar híocadh an diúité iomportála do réir an ráta reatha ... ... ... ... an cmt. | 4s. 6d. |
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. | 0s. 7d. |
(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. | 0s. 7d. |
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. | 4s. 6d. |
(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 aistarrac 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 ... ... ... a cmt. | 4s. 6d. |
TRIU SCEIDEAL.
Diuitethe Custum go gCuirtear Deireadh Leo.
Uimh. Thag. | An tAchtachán le n-a bhforchuirtear no le n-a mínítear an diúité | Mion-innste ar an diúité | Tuairisc ghenerálta an diúité |
1 | An Finance Act, 1916, alt 8. | An diúité forchuirtear leis an alt san 8. | An diúité ar lionn ubhall agus ar lionn pioraí. |
2 | An tAcht Airgid, 1932 (Uimh. 20 de 1932), alt 11 agus uimhir thagartha 28 sa Chéad Sceideal. | An diúité luaidhtear ag an uimhir thagartha san 28. | An diúité ar fhearaistí grianghrafacha áirithe. |
3 | An tAcht Airgid, 1932 (Uimh. 20 de 1932), alt 11 agus uimhir thagartha 31 sa Chéad Sceideal. | An diúité luaidhtear ag an uimhir thagartha san 31, mar a leasuítear san ag uimhir thagartha 13 sa Tríú Sceideal a ghabhann leis an Acht Airgid (Diúitéthe Custum) (Uimh. 4), 1932 (Uimh. 34 de 1932). | An diúité ar phíopaí tobac áirithe. |
4 | An tAcht Airgid, 1932 (Uimh. 20 de 1932), alt 11 agus uimhir thagartha 37 sa Chéad Sceideal. | An diúité luaidhtear ag an uimhir thagartha san 37. | An diúité ar dhéantús cniotálta ina ghréasán. |
5 | An tAcht Airgid (Diúitéthe Custum) (Uimh. 4), 1932 (Uimh. 34 de 1932), alt 1 agus uimhir thagartha 1 sa Chéad Sceideal. | An diúité luaidhtear ag an uimhir thagartha san 1. | An diúité ar abhraistí áirithe d'olainn no d'olainn shnáth-dhúbalta. |
6 | An tAcht Airgid (Diúitéthe Custum) (Uimh. 4), 1932 (Uimh. 34 de 1932), alt 1 agus uimhir thagartha 16 sa Chéad Sceideal. | An diúité luaidhtear ag an uimhir thagartha san 16: ach san sa mhéid agus amháin sa mhéid go bhfuil an diúité sin inéilithe:— (a) ar earraí luaidhtear ag fo-mhír (10) i mír (d) sa dara colún ag an uimhir thagartha san, agus (b) ar earraí luaidhtear ag fo-mhír (12) sa mhír sin (d), mar a leasuítear san ag uimhir thagartha 10 sa Seachtú Sceideal a ghabhann leis an Acht Airgid, 1934 (Uimh. 31 de 1934). | An diúité ar dhréimirí agus an diúité ar bhréagáin adhmaid. |
7 | An tAcht Airgid, 1933 (Uimh. 15 de 1933), alt 5 agus uimhir thagartha 1 sa Dara Sceideal. | An diúité luaidhtear ag an uimhir thagartha san 1. | An diúité ar ghabhadáin fholmha áirithe. |
8 | An tAcht Airgid, 1933 (Uimh. 15 de 1933), alt 4 agus uimhir thagartha 16 i gCuid I den Chéad Sceideal. | An diúité luaidhtear ag an uimhir thagartha san 16. | An diúité ar théitheoirí geas agus ar ghléasa cócaireachta geas. |
9 | An tAcht Airgid, 1934 (Uimh. 31 de 1934), alt 8 agus uimhir thagartha 22 sa Chéad Sceidcal. | An diúité luaidhtear ag an uimhir thagartha san 22. | An diúité ar ghréasáin fhighte áirithe. |
10 | An tAcht Airgid, 1934 (Uimh. 31 de 1934), alt 8 agus uimhir thagartha 23 sa Chéad Sceideal. | An diúité luaidhtear ag an uimhir thagartha san 23, mar a leasuítear san ag uimhir thagartha 19 san Ochtú Sceideal a ghabhann leis an Acht Airgid, 1935 (Uimh. 28 de 1935). | An diúité ar fhiar-fháithim áirithe. |
11 | An tAcht Airgid, 1935 (Uimh. 28 de 1935), alt 11 agus uimhir thagartha 9 sa Dara Sceideal. | An diúité luaidhtear ag an uimhir thagartha san 9. | An diúité ar olaínn agus ar iarmhar olna. |
CEATHRU SCEIDEAL.
Achtanna Airgid Airithe do Leasu.
Cuid I.
Acht Airgid (Diuitethe Custum) (Uimh. 2), 1932 (Uimh. 11 de 1932).
Uimh. Thag. | An tAlt no an Sceideal a Leasuítear | Cineál an Leasuithe | Abhar Generálta an Leasuithe |
1 | Alt 12. | Maidir leis an diúité forchuirtear leis an alt san 12 d'éileamh agus do ghearradh, beidh earra ar bith is dóich leis na Coimisinéirí Ioncuim is losainn no pastille ina milseoig shiúicre do réir bhrí agus chun crícheanna an ailt sin 12, pe'ca leigheas no abhar le húsáid mar leigheas an earra san no nách eadh. | An diúité ar mhilseoga siúicre. |
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. | I bhfo-alt (7) den alt san 22, scriosfar amach an mhír (k) do cuireadh isteach tré leasú ag uimhir thagartha 2 san Ochtú Sceideal a ghabhann leis an Acht Airgid, 1935 (Uimh. 28 de 1935), agus cuirfear na míreanna agus na focail seo leanas i ndeireadh an fho-ailt sin (7), sé sin le rá:— “(k) cóirithe máinliaghachta d'abhar fhigheadóireachta no d'olainn chadáis no d'ascart (a bheidh déanta ar fad no nách mór ar fad de chadás no d'olainn no de chadás agus d'olainn) no d'aon dá shubstaint no níos mó acu san le chéile, agus (l) stailc is dóich leis na Coimisinéirí Ioncuim do bheith oiriúnach chun é d'úsáid i nigheachán earraí figheadóireachta, agus (m) stroighin gaiscéid.” | Cuir leis na hearraí is ionchurtha fé dhiúité phacáistc. |
3 | Céad Sceideal, uimhir thagartha 12. | (a) Sa dara colún scriosfar amach na focail “gur chun a húsáide in oifig do prímh-bheartuíodh í,” agus (b) cuirfear an fhoráil so leanas i ndeireadh an chúigiú cholúin, sé sin le rá:— “Pé uair is dóich leis an Aire Airgid, tar éis dó dul i gcomhairle leis an Aire Tionnscail agus Tráchtála, gur ceart san do dhéanamh, féadfaidh na Coimisinéirí Ioncuim, le ceadúnas, a údarú d'aon duine áirithe, fé réir 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 phaist ghreamuitheach do leathnú. |
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 |
4 | Céad Sceideal, uimhir thagartha 20. | (a) Déanfar an diúité luaidhtear ag an uimhir thagartha san 20 d'éileamh, do ghearradh, agus d'íoc do réir ráta is có-ionann le cúig seachtód per cent. de luach na hearra in ionad an ráta luaidhtear sa tríú colún ag an uimhir thagartha san, agus (b) ní bhainfidh forálacha ailt 8 den Finance Act, 1910, leis an diúité sin. | Atharú ar ráta an diúité ar fhlocas. |
5 | Céad Sceideal, uimhir thagartha 24. | (a) Déanfar an diúité luaidhtear ag an uimhir thagartha san 24 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 ráta an diúité ar ghréasáin iúit áirithe. |
6 | Céad Sceideal, uimhir thagartha 28. | (a) Cuirfear na focail seo leanas sa dara colún i ndiaidh na bhfocal “dá samhail sin,” sé sin le rá, “agus fós pléascóga Nodlag,” agus (b) in ionad an diúité luaidhtear ag an uimhir thagartha san 28 d'éileamh agus do ghearradh do réir an ráta luaidhtear sa tríú colún ag an uimhir thagartha san, déanfar é d'éileamh, do ghearradh, agus d'íoc do réir pé ráta acu so leanas gur as do gheobhfar i ngach cás fé leith an méid diúité is mó, sé sin le rá:—do réir ráta is có-ionann le trí triochad agus trian per cent. de luach na hearra no do réir ráta trí pingne an earra, agus (c) ní bhainfidh forálacha ailt 8 den Finance Act, 1919, leis an diúité sin, agus (d) cuirfear an fhoráil seo leanas i ndeireadh an chúigiú cholúin, sé sin le rá:— “Pé uair is dóich leis an Aire Airgid, tar éis dó dul i gcomhairle leis an Aire Tionnscail agus Tráchtála, gur ceart san do dhéanamh, féadfaidh na Coimisinéirí Ioncuim, le ceadúnas, a údarú d'aon duine áirithe, fé réir cólíonadh pé coinníollacha is oiriúnach leo d'fhorchur, aon phléascóga Nodlag 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 stocaí Nodlag, etc. |
7 | Céad Sceideal, uimhir thagartha 31. | Ní bhainfidh forálacha ailt 8 den Finance Act, 1919, leis an diúité luaidhtear ag an uimhir thagartha san 31. | An diúité ar spréachbhuacha. |
8 | Céad Sceideal, uimhir thagartha 32. | (a) In ionad an diúité luaidhtear ag an uimhir thagartha san 32 d'éileamh agus do ghearradh do réir an ráta luaidhtear sa tríú colún ag an uimhir thagartha san déanfar é d'éileamh, do ghearradh, agus d'íoc do réir pé ráta acu so leanas gur as do gheobhfar i ngach cás fé leith an méid diúité is mó, sé sin le rá:—do réir ráta is có-ionann le caoga per cent. de luach na hearra no do réir ráta dhá phingin ar gach sac no mála, agus (b) ní bhainfidh forálacha ailt 8 den Finance Act, 1919, leis an diúité sin. | Atharú ar an ráta diúité ar shacanna agus ar mhálaí folmha a bheidh déanta d'iút. |
Cuid IV.
Uimh. Thag. | An tAlt no an Sceideal a Leasuítear | Cineál an Leasuithe | Abhar Generálta an Leasuithe |
9 | Céad Sceideal, Cuid I, uimhir thagartha 14. | Scriosfar amach mír (f) sa dara colún agus cuirfear isteach an mhír seo leanas sa dara colún san in ionad na míre sin a scriosfar amach amhlaidh, sé sin le rá:— “(f) buidéil a bheidh déanta de ghloine shnoighte no de ghloine shnoighte bhréige agus is fiú níos mó ná fiche scilling an grós.” | An diúité ar bhuidéil ghloine fholmha áirithe agus ar chrúscaí gloine folmha áirithe. |
10 | Céad Sceideal, Cuid II, uimhir thagartha 2. | Cuirfear an fhoráil seo leanas i ndeireadh an chúigiú cholúin, sé sin le rá:— “Pé uair is dóich leis an Aire Airgid, tar éis dó dul i gcomhairle leis an Aire Tionnscail agus Tráchtála, gur ceart san do dhéanamh, féadfaidh na Coimisinéirí Ioncuim, le ceadúnas, a údarú d'aon duine áirithe, fé réir 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 Comisinéirí Ioncuim is ceart.” | An diúité ar líomhnán. |
11 | Céad Sceideal, Cuid II, uimhir thagartha 4. | (a) Déanfar an diúité luaidhtear ag an uimhir thagartha sad 4 d'éileamh, do ghearradh, agus d'íoc do réir ráta sé scilling triochad an céadmeáchaint in ionad an ráta luaidhtear sa tríú colún ag an uimhir thagartha san, agus (b) Ní bhainfidh forálach ailt 8 den Finance Act, 1919, leis an diúité sin. | Atharú ar an ráta diúité ar ghiost. |
Cuid V.
Acht Airgid (Diuitethe Custum agus Mail), 1933 (Uimh. 52 de 1933).
Uimh. Thag. | An tAlt no an Sceideal a Leasuítear | Cineál an Leasuithe | Abhar Generálta an Leasuithe |
12 | Céad Sceideal, uimhir thagartha 2. | Déanfar an diúité luaidhtear ag an uimhir thagartha san 2 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 ráta diúité ar fho-bhuinn. |
Cuid VI.
Uimh. Thag. | An tAlt no an Sceideal a Leasuítear | Cineál an Leasuithe | Abhar Generálta an Leasuithe |
13 | Céad Sceideal, uimhir thagartha 2. | (a) Cuirfear an leitir agus na lúibíní “(a)” i dtosach an dara cholúin, agus (b) cuirfear an mhír seo leanas i ndeireadh an dara cholúin sin, sé sin le rá:— “(b) compáirteanna (bheidh déanta ar fad no nách mór ar fad de mhiotal) d'aon fhearas den tsórt san a luaidhtear anso roimhe seo ag an uimhir thagartha so mar fhearas is ionchurtha fé dhiúité.” | An diúité ar mhúchóirí teine áirithe. |
14 | Céad Sceideal, uimhir thagartha 6. | Déanfar an diúité luaidhtear ag an uimhir thagartha san 6, mar a leasuítear é ag uimhir thagartha 15 san Ochtú Sceideal a ghabhann leis an Acht Airgid, 1935 (Uimh. 28 de 1935), 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 6. | Atharú ar an ráta diúité ar earraí áirithe d'iarann teilgthe. |
15 | Céad Sceideal, uimhir thagartha 13. | Cuirfear na focail seo leanas i ndeireadh an dara cholúin, sé sin le rá:—“agus fós gan cóipeanna single de phriontaí grianghrafacha d'áireamh is priontaí o ghrianghrafa (pe'ca ar shleamhnán no ar phláta dhóibh) do tógadh lasmuich de Shaorstát Éireann agus iomportálfaidh dílseánach páipéir nuachta, irisleabhair, no foillseacháin eile chun crícheanna a thrádála no a ghnótha mar dhílseánach den tsórt san.” | An diúité ar phriontaí grianghrafacha. |
16 | Céad Sceideal, uimhir thagartha 18. | Déanfar an diúité luaidhtear ag an uimhir thagartha san 18 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 ráta diúité ar chartúisí gráin líonta. |
Cuid VII.
Uimh. Thag. | An tAlt no an Sceideal a Leasuítear | Cineál an Leasuithe | Abhar Generálta an Leasuithe |
17 | Alt 17. | Cuirfear na míreanna so leanas i ndeireadh fo-ailt (1), sé sin le rá:— “(e) cásanna agus éadain do chluig agus iad déanta ar fad no nách mór ar fad de mharmar—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 cóionann le cúig seachtód per cent. de luach na hearra no cúig scillinge ar gach cás no éadan do chlog; (f) compáirteanna (agus iad déanta ar fad no nach mór ar fad de mharmar) de chluig no de chásanna do chluig—suim is có-ionann le cúig seachtód per cent. de luach na hearra.” | Cur leis an diúité chluig. |
18 | Céad Sceideal, uimhir thagartha 28. | (a) I mír (a) sa dara colún, scriosfar amach na focail “agus is dóich leis na Coimisinéirí Ioncuim do bheith déanta, ceaptha, agus oiriúnach chun é d'úsáid chun crícheanna tráchtála,” agus (b) i mír (c) sa dara colún, cuirfear na focail seo leanas isteach i ndiaidh an fhocail “dlúthairí,” sé sin le rá:—“chun úsáide le mótair is mó ná deich n-each-neart,” agus (c) déanfar an diúité luaidhtear ag an uimhir thagartha san 28 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. | An diúité ra fhearas cuisníochta. |
19 | Dara Sceideal, uimhir thagartha 6. | (a) Sa dara colún scriosfar amach na focail “gan aon ullamhóid d'áireamh is dóich leis na Coimisinéirí Ioncuim do bheith déanta as faighneoga ríse,” agus (b) An diúité luaidhtear ag an uimhir thagartha san 6 déanfar, sa mhéid go n-éilítear agus go ngearrtar é ar rís mheilte no ar phlúr ríse, é d'éileamh, do ghearradh, agus d'íoc do réir ceithre scillinge an céadmeáchaint in ionad an ráta luaidhtear sa tríú colún ag an uimhir thagartha san. | An diúité ar rís, ar phlúr ríse agus ar mhin ríse. |
20 | Dara Sceideal, uimhir thagartha 7. | Sa dara colún scriosfar amach na focail “Tíleacha agus leacacha,” agus cuirfear isteach na focail “Tíleacha, leacacha, slinnte agus leatháin” in ionad na bhfocal a scriosfar amach amhlaidh. | An diúité ar thíleacha agus leacacha áirithe. |
21 | Dara Sceideal, uimhir thagartha 15. | Pé uair is deimhin leis na Coimisinéirí Ioncuim i dtaobh aon pháipéir a hiomportálfar an 13adh lá de Mheitheamh, 1936, no dá éis sin, agus is ionchurtha fén diúité luaidhtear ag an uimhir thagartha san 15, é bheith beartuithe é d'úsáid i gclóbhualadh páipéirí nuachta no tréimhseachán, féadfaidh na Coimisinéirí Ioncuim, fé réir cólíonadh pé coinníollacha is oiriúnach leo d'fhorchur, a cheadú an páipéar san d'iomportáil gan an diúité sin do bheith íoctha air no féadfaid aon diúité den tsórt san do híocadh le linn na hiomportála d'aisíoc. | An diúité ar pháipéar neachlóbhuailte. |
CUIGIU SCEIDEAL.
Achtachain a hAthghairmtear.
Uimhir agus Bliain | Gearr-theideal | Méid na hAthghairme |
Fo-alt (3) d'alt 8; fo-alt (4) d'alt 11. | ||
Alt 42. | ||
Míreanna (b) agus (f) d'alt 7. | ||
Fo-alt (6) d'alt 12; fo-alt (4) d'alt 13. | ||
No. 31 of 1936.
FINANCE ACT, 1936.
ARRANGEMENT OF SECTIONS
Income Tax
Section | |
Relief from double income tax on profits from the business of air transport. |
Customs and Excise
Stamp Duty
General
Certain Customs Duties
Sugar, Molasses, Glucose, Saccharin—Rates of Duties, Drawbacks and Allowances.
Customs Duties Terminated
Amendments of Certain Finance Acts
Enactments Repealed
Acts Referred to | |
No. 16 of 1934 | |
No. 31 of 1934 | |
No. 28 of 1925 | |
No. 18 of 1927 | |
No. 20 of 1932 | |
No. 11 of 1928 | |
No. 31 of 1931 | |
No. 28 of 1935 | |
No. 35 of 1926 | |
No. 52 of 1933 | |
No. 27 of 1924 | |
No. 34 of 1932 | |
No. 15 of 1933 | |
No. 11 of 1932 | |
No. 31 of 1936.
FINANCE ACT, 1936.
PART I.
Income Tax.
Income tax and sur-tax for the year 1936-37.
1.—(1) Income tax shall be charged for the year beginning on the 6th day of April, 1936, 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, 1936, 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, 1935.
(3) The several statutory and other provisions which were in force during the year beginning on the 6th day of April, 1935, 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, 1936.
Certain assessments on officers of local authorities.
2.—(1) In this section the word “salary” has the meaning given to it for the purposes of the Local Services (Temporary Economies) Act, 1934 (No. 16 of 1934), by sub-section (1) of section 3 of that Act as modified or qualified by the subsequent sub-sections of the said section.
(2) This section applies to every person who, for the year beginning on the 6th day of April, 1934, was entitled under sub-section (2) of section 3 of the Finance Act, 1934 (No. 31 of 1934), to the deduction mentioned in that sub-section and was charged for both the said year beginning on the 6th day of April, 1934, and the year beginning on the 6th day of April, 1935, under Schedule E of the Income Tax Act, 1918, by reference to the income of the year which was, in the case of each such year, the preceding year.
(3) Where the aggregate amount (in this sub-section referred to as the first aggregate) of—
(a) the income as computed for the purpose of the assessments made under Schedule E of the Income Tax Act, 1918, for the year beginning on the 6th day of April, 1934, upon a person to whom this section applies in respect of his salary, and
(b) the income as computed for the purpose of the assessments made under the said Schedule E for the year beginning on the 6th day of April, 1935, upon such person in respect of his salary,
exceeds the aggregate amount (in this sub-section referred to as the second aggregate) of—
(c) the salary (as reduced under the Local Services (Temporary Economies) Act, 1934) actually earned by such person for the year beginning on the 6th day of April, 1933, and
(d) the salary (as reduced as aforesaid) actually earned bysuch person for the year beginning on the 6th day of April, 1934,
the amount by which the first aggregate exceeds the second aggregate may, unless allowance for income tax in respect thereof has been given otherwise, be treated as a deduction in computing the amount of the income of such person assessable to income tax for the year beginning on the 6th day of April, 1936, in respect of his salary.
(4) Where the aggregate amount (in this sub-section referred to as the first aggregate) of—
(a) the salary (as reduced under the Local Services (Temporary Economies) Act, 1934) actually earned by a per son to whom this section applies for the year beginning on the 6th day of April, 1933, and
(b) the salary (as reduced as aforesaid) actually earned by such person for the year beginning on the 6th day of April, 1934,
exceeds the aggregate amount (in this sub-section referred to as the second aggregate) of—
(c) the income as computed for the purpose of the assessments made under Schedule E of the Income Tax Act, 1918, (as adjusted by repayment or otherwise) for the year beginning on the 6th day of April, 1934, upon such person in respect of his salary, and
(d) the income, as computed for the purpose of the assessments made under the said Schedule E (as adjusted by repayment or otherwise) for the year beginning on the 6th day of April, 1935, upon such person in respect of his salary,
the amount by which the first aggregate exceeds the second aggregate may be treated as an addition in computing the amount of the income of such person assessable to income tax for the year beginning on the 6th day of April, 1936, in respect of his salary.
Extension of certain time limits for making assessments.
3.—(1) Section 8 (which relates to time limits for making assessments) of the Finance Act, 1925 (No. 28 of 1925), shall be and is hereby amended by—
(a) deleting in sub-section (1) the words “not later than six years after the expiration of the year of assessment”, and
(b) deleting in sub-section (2) the words “not later than six years after the end of the year for which the person surcharged ought to have been charged”, and
(c) deleting in sub-section (3) the words “not later than six years after the end of the year of assessment”.
(2) Rule 18 (as amended by section 5 of the Finance Act, 1932 (No. 20 of 1932)) of the General Rules applicable to Schedules A, B, C, D, and E, of the Income Tax Act, 1918, shall be and is hereby amended by—
(a) deleting in paragraph (1) the words “one or more of the six years next preceding that year” and inserting in the said paragraph, in lieu of the said words so deleted, the words “previous year not earlier than the year beginning on the 6th day of April, 1922”, and
(b) deleting in paragraph (2) the words “later than six years after the expiration of the year of assessment, nor in any case”.
(3) Sub-section (3) of section 8 of the Finance Act, 1925 (No. 28 of 1925), shall, in its application to sur-tax by virtue of sub-section (3) of section 3 of the Finance Act, 1928 (No. 11 of 1928), have effect with and subject to the amendment thereof made by sub-section (1) of this section.
Alteration of allowance in respect of children.
4.—Sub-section (3) (which amends the sub-section next hereinafter-mentioned) of section 3 of the Finance Act, 1932 (No. 20 of 1932), is hereby repealed, and in lieu thereof it is hereby enacted that sub-section (1) (which relates to allowances in respect of children) of section 21 of the Finance Act, 1920, shall be construed and have effect as if the words “each such child to a deduction of sixty pounds” were substituted therein for the words “one child to a deduction of thirty-six pounds and in respect of each subsequent child to a deduction of twenty-seven pounds.”
Extension of allowance for wear and tear of machinery.
5.—Throughout Rules 6 and 7 (which relate to the allowance of deductions in respect of the wear and tear of machinery and plant and in respect of the replacement of obsolete machinery and plant) of the Rules applicable to Cases I and II of Schedule D of the Income Tax Act, 1918, every reference to the profits or gains of a trade shall be construed as including profits or gains of a profession or vocation chargeable to income tax under the said Schedule D, and the said Rules 6 and 7 shall apply and have effect accordingly.
Relief from double income tax on profits from the business of air transport.
6.—Section 4 (which relates to relief from double income tax on profits from the business of shipping) of the Finance Act, 1927 (No. 18 of 1927), shall apply in relation to profits or gains arising from the business of air transport in like manner in all respects as it applies in relation to profits or gains arising from the business of shipping, and, in order to give effect to such application, the said section 4 is hereby amended as follows, that is to say:—
(a) by the insertion in sub-section (1) of the words “or the business of air transport” after the words “business of shipping”, and
(b) by the insertion in sub-section (6) of the words “the expression ‘business of air transport’ means the business carried on by an owner of aircraft” after the words “owner of ships”, and
(c) by the deletion of the word “definition” where it occurs in the said sub-section (6) and the insertion in that sub-section of the word “sub-section” in lieu of the word so deleted.
PART II.
Customs and Excise.
Imposition of duties in the First Schedule.
7.—(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 13th day of May, 1936, a duty of customs at the rate stated in the third column of the said First Schedule opposite the mention of the article in the said second column.
(2) Where a percentage is stated in the third column of the First Schedule to this Act opposite the mention of any article in the second column of that Schedule, such statement shall be construed as meaning a rate of duty equal to that percentage of the value of such article.
(3) Wherever it is stated in the fourth column of the First Schedule to this Act that the provisions of section 8 of the Finance Act, 1919, shall apply to a duty mentioned in that Schedule, the provisions of the said section 8 shall apply to that duty with the substitution of the expression “Saorstát Eireann” for the expression “Great Britain and Ireland” and as though the articles chargeable with the said duty were included in the Second Schedule to the said Finance Act, 1919, in the list of goods to which two-thirds of the full rate is made applicable as a preferential rate.
(4) Subject to the provisions of the next preceding sub-section of this section, the provisions (if any) set forth in the fourth column of the First Schedule to this Act at any reference number in that Schedule shall have effect in respect of the duty mentioned at that reference number.
Alteration of duties on sugar.
8.—(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 1st day of August, 1936, the customs duties specified in the second column of Part I of the Second Schedule to this Act, and there shall be paid and allowed in respect of all sugar, molasses, glucose, and saccharin so imported: the drawbacks and allowance set out in Part II of the said Second Schedule.
(2) In lieu of the present excise duties, drawbacks, and allowance in respect of sugar, molasses, glucose, and saccharin, there shall, as on and from the 1st day of August, 1936, be charged, levied, and paid in respect of all sugar, molasses, glucose, and saccharin made in Saorstát Eireann the excise duties specified in the third and fourth columns of Part I of the Second Schedule to this Act, and be paid and allowed in respect of all sugar, molasses, glucose, and saccharin so made the drawbacks and allowances set out in Part II of the said Second Schedule.
(3) Section 40 of the Finance Act, 1932 (No. 20 of 1932), shall apply in relation to the customs duties imposed by this section in like manner as the said section applies in relation to the duties mentioned therein.
(4) The provisions contained in Part III of the First Schedule to the Finance Act, 1925 (No. 28 of 1925), shall apply in relation to the duties, drawbacks, and allowances imposed or allowed by this section in like manner as those provisions apply in relation to the duties, drawbacks, and allowances mentioned in the said First Schedule, but with and subject to the following modifications, that is to say:—
(a) in clause 5, the 1st day of August, 1936, 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.
9.—(1) In lieu of the duties of customs chargeable under section 13 of the Finance Act, 1935 (No. 28 of 1935), there shall be charged, levied, and paid on all articles (with the exceptions hereinafter mentioned) imported into Saorstát Eireann on or after the 1st day of August, 1936, 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 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 eight 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) toilet preparations,
(v) 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.
Duty on sheet or plate glass.
10.—(1) There shall be charged, levied, and paid on every of the following articles (subject to the exceptions mentioned in the next following sub-section of this section) imported into Saorstát Eireann on or after the 13th day of May, 1936, a duty of customs at the several rates hereinafter respectively mentioned, that is to say:—
(a) on sheet or plate glass which has not been subjected to any process of working other than polishing, but excluding any such glass which is ribbed, fluted, figured, foliated, decorated, reinforced, coloured, or opal—at the rate of twenty shillings the hundredweight;
(b) on sheet or plate glass which has been silvered or metallised—at the rate of one hundred and twenty shillings the hundredweight;
(c) on all other sheet or plate glass—at the rate of sixty shillings the hundredweight;
(d) on mirrors (whether framed or not framed or backed or not backed), shelves, and table-tops made wholly or mainly of sheet glass or of plate glass or of a combination of sheet glass and plate glass—at the rate of one hundred and twenty shillings the hundredweight.
(2) The duty imposed by this section shall not be charged or levied on any article mentioned in the next preceding sub-section of this section in respect of which it is shown to the satisfaction of the Revenue Commissioners that such article or any glass forming part of such article has been subjected to a process of bending: or curving.
(3) Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of the duty imposed by this section any articles chargeable with such duty either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them or within a specified time or in a specified quantity.
Entertainments duty in respect of cinematographic exhibitions.
11.—(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;
the expression “personal performance” means an entertainment the performers in which are personally present and performing and which consists of one or more of the following matters, that is to say:—
(a) a dramatic performance,
(b) a musical concert, whether vocal or instrumental or both vocal and instrumental,
(c) a number of variety items or turns such as are ordinarily given in a music-hall;
the expression “cinematographic exhibition” means an entertainment which consists 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.
(2) On and after the 5th day of July, 1936, entertainments duty on all payments for admission to any entertainment which consists wholly or mainly of a cinematographic exhibition shall (save as is otherwise provided by the next following sub-section of this section) be charged, levied, and paid at the following rates in lieu of the rates specified in sub-section (2) of section 24 of the Finance Act, 1935 (No. 28 of 1935), that is to say:—
Where the payment for admission, excluding duty, | Rate of Duty | |||||||
s. | d. | s. | d. | s. | d. | |||
exceeds | 0 | 4 | and does | not exceed | 0 | 6½ | 0 | 1 ½ |
” | 0 | 6½ | ” | ” | 0 | 7 | 0 | 2 |
” | 0 | 7 | ” | ” | 0 | 9 | 0 | 3 |
” | 0 | 9 | ” | ” | 0 | 11½ | 0 | 4 ½ |
” | 0 | 11½ | ” | ” | 0 | 6 | 0 | 6 |
” | 1 | 6 | ” | ” | 1 | 10 | 0 | 9 |
” | 1 | 10 | ” | ” | 2 | 11 | 1 | 1½ |
” | 2 | 11 | ” | ” | 4 | 0 | 1 | 6 |
” | 4 | 0 | 1s. 6d. for the first 4s. and 1s. 6d. for every additional 4s. or part of 4s. | |||||
(3) Section 22 (which relates to the exemption of stage plays, etc., from entertainments duty) of the Finance Act, 1931 (No. 31 of 1931), shall not apply, on or after the 23rd day of August, 1936, to any entertainment in a theatre in respect of which letters patent have been issued and are in force under the Act of the Parliament of Ireland passed in the year 1786 and entitled “An Act for Regulating the Stage in the City and County of Dublin,” and in lieu thereof the following provisions shall have effect as on and from the said 23rd day of August, 1936, that is to say:—
(a) entertainments duty shall not be charged or levied on payments for admission to any entertainment in any such theatre as aforesaid where the Revenue Commissioners are satisfied either—
(i) that such entertainment consists wholly of a personal performance, or
(ii) that such entertainment consists partly of a personal performance and partly of a cinematographic exhibition and that such personal performance constitutes not less than seventy-five per cent. of the whole entertainment;
(b) entertainments duty shall be charged, levied, and paid on all payments for admission to any entertainment in any such theatre as aforesaid at the rates set forth in the next preceding sub-section of this section where the Revenue Commissioners are satisfied—
(i) that such entertainment consists partly of a personal performance and partly of a cinematographic exhibition, and
(ii) that the next preceding paragraph of this sub-section does not apply to such entertainment;
(c) where—
(i) entertainments duty has been paid on payments for admission to an entertainment in any such theatre as aforesaid, and
(ii) such duty was charged on the basis of certified returns of such payments for admission furnished by the proprietor of such theatre to the Revenue Commissioners, and
(iii) the Revenue Commissioners are satisfied that such entertainment consisted partly of a personal performance and partly of a cinematographic exhibition and that such personal performance constituted less than seventy-five per cent. and not less than thirty-five per cent. of the whole entertainment,
the Revenue Commissioners shall repay to the proprietor of such entertainment an amount equal to one-half of the said duty so charged and paid.
Certain exemptions from entertainments duty.
12.—As on and from the 1st day of July, 1936, entertainments duty within the meaning of and chargeable under section 1 of the Finance (New Duties) Act, 1916, as amended by subsequent enactments shall not be charged or levied on any entertainment in respect of which it is proved to the satisfaction of the Revenue Commissioners—
(a) that the entertainment is promoted by the Irish Amateur Fencing Federation or by a club duly affiliated to or under the direct control of that Federation and that the entertainment consists solely of an exhibition of the sport of fencing, or
(b) that the entertainment is promoted by the Irish Free State Table Tennis Association or by a club duly affiliated to or under the direct control of that Association and that the entertainment consists solely of an exhibition of the game of table tennis.
Termination of certain customs duties.
13.—(1) The several duties mentioned in the third column of the Third Schedule to this Act and respectively imposed by the enactments mentioned in the second column of that Schedule shall not be charged or levied on any articles imported into Saorstát Eireann on or after the 13th day of May, 1936.
(2) The particulars stated in the fourth column of the Third Schedule to this Act are inserted in the said Third Schedule solely to facilitate identification of the several duties mentioned in the third column of the said Third 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 Third Schedule.
Termination of duty on glass in sheets or strips.
14.—The duty of customs imposed by section 11 of the Finance Act, 1935 (No. 28 of 1935), and mentioned at reference number 13 in the Second Schedule to that Act shall not be charged or levied on any article imported into Saorstát Eireann on or after the 1st day of September, 1936.
Amendments of certain Finance Acts.
15.—(1) Every Act mentioned at the head of a Part of the Fourth Schedule to this Act shall be amended as follows, that is to say, every section, 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 Fourth Schedule shall be amended in the manner stated in the third column of the said Part of the said Fourth Schedule opposite the mention of such section, sub-section, schedule, or reference number (as the case may be) in the said second column.
(2) Every amendment which is so stated as aforesaid in the Fourth Schedule to this Act shall (save as is otherwise provided in the third column of the said Fourth Schedule) have effect as on and from the 13th day of May, 1936.
(3) The particulars stated in the fourth column of the Fourth Schedule to this Act are inserted in the said Fourth Schedule solely to facilitate the identification of the duties respectively affected by the several amendments mentioned in the said Fourth Schedule, and accordingly nothing contained in the said fourth column shall affect the construction of this section or the said Fourth Schedule or operate to extend, limit, or control the extent or effect of any amendment mentioned in the said Fourth Schedule.
Amendment of Section 20 of and the Third Schedule to the Finance Act, 1926.
16.—(1) The Third Schedule to the Finance Act, 1926 (No. 35 of 1926), shall be and is hereby amended as on and from the 13th day of May, 1936, as follows, and section 20 of that Act and the said Third Schedule shall have effect accordingly, that is to say:—
(a) the following proviso shall be inserted in paragraph 5 of the said Third Schedule at the end of that paragraph, that is to say:— “In the case of a vehicle to which this paragraph applies and which is not electrically propelled and which exceeds one ton but does not exceed one and one-quarter tons in weight unladen and in respect of which it is shown to the satisfaction of the Minister for Industry and Commerce that such vehicle was assembled in Saorstát Éireann in a manner and to an extent for the time being approved of by the said Minister and was so assembled, either wholly or to an extent for the time being approved of by the said Minister, from parts manufactured in Saorstát Éireann, duty shall be charged, levied, and paid in respect of such vehicle at the rate of twenty pounds in lieu of the above-mentioned rate of thirty pounds.”;
(b) the following proviso shall be inserted in paragraph 6 of the said Third Schedule at the end of that paragraph, that is to say:— “In the case of any vehicle to which sub-paragraph (c) of this paragraph applies and which is not electrically propelled, and which exceeds sixteen horse-power, and in respect of which it is shown to the satisfaction of the Minister for Industry and Commerce that such vehicle was assembled in Saorstát Éireann in a manner and to an extent for the time being approved of by the said Minister and was so assembled, either wholly or to an extent for the time being approved of by the said Minister, from parts manufactured in Saorstát Éireann, no duty shall be charged or levied in respect of the excess of the horse-power of such vehicle above sixteen horse-power.”
(2) Paragraphs (b) and (f) of section 7 of the Finance (Customs and Excise Duties) Act, 1933 (No. 52 of 1933), shall be repealed as on and from the 13th day of May, 1936.
(3) The amendment and repeal effected by the foregoing sub-sections of this section shall not apply or have effect in relation to any vehicle which is shown to the satisfaction of the Minister for Industry and Commerce to have been assembled before the 13th day of May, 1936.
Exemption of articles for the personal use of the importer.
17.—Whenever the Revenue Commissioners are satisfied, in respect of an article imported into Saorstát Eireann on or after the 13th day of May, 1936, and chargeable with a duty of customs in force on the said 13th day of May, 1936, or lawfully imposed by any means at any time after that day—
(a) that the importer of such article either has, within six months before the importation of such article, begun to reside in Saorstát Eireann or bona fide intends at the time of such importation to begin to reside in Saorstát Eireann within six months after such importation and, in either case, bona fide intends to reside permanently in Saorstát Eireann, and
(b) that prior to the commencement of such permanent residence in Saorstát Eireann or to such importation (whichever is the earlier) such article had been used by the importer thereof or his family or household living with him or had been used (otherwise than as stock-in-trade or as manufactured or partly manufactured stock-in-trade, or as material, ingredient, or component part for the manufacture of stock-in-trade) by the importer for the purpose of his trade or business and in either case had been bought or acquired by such importer or by a member of his family or household living with him for substantial use outside Saorstát Eireann, and
(c) that such article is being imported into Saorstát Eireann for the use of the importer or his family or household living with him or for use (otherwise than as aforesaid) by the importer for the purpose of his trade or business,
the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, permit such article to be imported without payment of the said duty.
Divers exemptions from all duties of Customs.
18.—The Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, allow any of the following articles, imported into Saorstát Eireann after the passing of this Act and chargeable on such importation with a duty of customs (whenever and however imposed), to be imported without payment of such duty or repay any such duty paid on the importation of such article, that is to say:—
(a) an article which, in the opinion of the Revenue Commissioners, is an article of personal, domestic, or household use or ornament of a portable character and in respect of which the Revenue Commissioners are satisfied that it was given by a person ordinarily resident outside Saorstát Eireann as a wedding present to a person who is about to be married or was married within six months before the importation of such article and who is, or was before such marriage, ordinarily resident outside Saorstát Eireann and intends to reside permanently in Saorstát Eireann after such marriage;
(b) an article in respect of which the Revenue Commissioners are satisfied that it is part of the personal estate of a person who has died outside Saorstát Eireann, and that the article is being imported by the personal representative of such deceased person or by a person who was related by blood to or connected by marriage with such deceased person and has become entitled to the article under the will or by virtue of the intestacy of such deceased person;
(c) a photograph, print, framed picture, article of sculpture, or article of pottery which is shown, to the satisfaction of the Revenue Commissioners, to be imported for inclusion in an exhibition of like articles promoted or organised by an academy, society, or club in Saorstát Eireann not established or conducted for profit, notwithstanding that such article may in certain events be retained in Saorstát Eireann after the conclusion of such exhibition;
(d) a cup, bowl, shield, or other similar article which is shown, to the satisfaction of the Revenue Commissioners, to have been presented by a foreign government or a department of a foreign government or by the head of a foreign state or government to an academy, society, club, or other organisation in Saorstát Eireann which is not established or conducted for profit;
(e) an article which is shown, to the satisfaction of the Revenue Commissioners, to have been awarded or presented outside Saorstát Eireann to the person by or on whose behalf it is imported for distinction in art, literature, science, or sport, or for public service, or otherwise as a reward for or record of meritorious conduct or achievement;
(f) an article which, in the opinion of the Revenue Commissioners, is a religious medal, religious badge, or religious leaflet and is shown, to the satisfaction of the Revenue Commissioners, to be imported by the organisers in Saorstát Eireann of a pious or charitable organisation the headquarters of which are outside Saorstát Eireann or by a member of or subscriber to any such organisation;
(g) a religious medal which is shown, to the satisfaction of the Revenue Commissioners, to be imported personally by a pilgrim returning to Saorstát Eireann from a pilgrimage and to be so imported for a purpose other than sale;
(h) an article which is imported for or on behalf of the Post Office of the United Kingdom of Great Britain and Northern Ireland and in respect of which it is shown to the satisfaction of the Revenue Commissioners that such article is being so imported solely for use in the maintenance or repair of postal, telegraphic, or telephonic communications;
(i) a ship or other vessel which is shown, to the satisfaction of the Revenue Commissioners, to be brought to Saorstát Eireann for the purpose of being broken up in Saorstát Eireann or an article which is shown, to the satisfaction aforesaid, to form part of or to have been and, at the time of importation, to be part of the ordinary fittings or equipment of any such ship or other vessel.
Amendment of Section 205 of the Customs Consolidation Act, 1876.
19.—Whenever an officer of customs and excise is entitled, by virtue of section 205 of the Customs Consolidation Act, 1876, to enter and search, under a warrant issued under that section, a house or other place and seize and carry away uncustomed or prohibited goods found therein, such officer shall also be entitled (whether he does or does not seize or carry away any such goods) to seize and carry away all or any books or other documents found by him in such house or other place which he reasonably believes to relate to transactions in contravention of the laws relating to customs.
Provisions in aid of the detection and conviction of smugglers.
20.—(1) In this section the expression “officer of customs and excise” includes any person in the public service who is for the time being employed in the prevention of smuggling.
(2) This section applies to all goods which would, if they were imported into Saorstát Eireann, be chargeable on such importation with a duty of customs (whenever or however imposed) and to all goods of a class or description the importation of which into Saorstát Eireann is for the time being prohibited by law or for the importation of which a licence or other special authorisation is for the time being required by law.
(3) Whenever an officer of customs and excise or a member of the Gárda Síochána reasonably suspects that any goods to which this section applies have been imported into Saorstát Eireann or have been so imported without payment of a duty of customs chargeable on such importation or without a licence or other special authorisation required by law for such importation, such officer or member (as the case may be) may require any person in whose possession or control or on or in whose land or premises or in the immediate vicinity of whose land or premises such goods are found by such officer or member, to give to such officer or member all information relevant to all or any of the following subjects of inquiry which is in the possession or knowledge of such person and to produce to such officer or member all documents relevant to any such subject of inquiry which are in the possession or custody of such person, that is to say:—
(a) whether such goods were or were not imported into Saorstát Eireann, and
(b) if such goods were so imported, the person by whom and the place and time at which they were so imported, and
(c) if such goods were so imported and were chargeable with a duty of customs on such importation, whether such duty was or was not paid and, if such duty was paid, the time and place of payment, and
(d) if such goods were so imported and a licence or other special authorisation was required by law for such importation, whether such licence or authorisation was or was not obtained.
(4) Every person who is required by an officer of customs and excise or a member of the Gárda Síochána under the powers in that behalf conferred by the next preceding sub-section of this section to give to such officer or member (as the case may be) any such information as is mentioned in that sub-section or to produce any such document as is so mentioned, shall forthwith to the best of his knowledge and ability so give such information or produce such document (as the case may be), and if he fails or refuses so to do or gives any such information which is to his knowledge false or misleading he shall be guilty of an offence under this section and shall be liable on summary conviction thereof to a customs penalty of fifty pounds.
(5) Whenever a person is guilty of any such failure or refusal as is declared by the next preceding sub-section of this section to be an offence under this section, such failure or refusal (whether such person has or has not been prosecuted for such offence) shall, in any proceedings against such person for an offence against or contravention of the laws relating to customs alleged to have been committed by him in regard to the goods to which such failure or refusal related, be evidence until the contrary is proved that such goods had been imported into Saorstát Eireann by such person and had been so imported without payment of the duties of customs (if any) chargeable on such importation and without the licence or other special authorisation (if any) required by law for such importation.
(6) Whenever a person, in whose possession or control or on or in whose land or premises or in the immediate vicinity of whose land or premises any goods to which this section applies were found by an officer of customs and excise or by a member of the Gárda Síochána, is charged in any legal proceedings with an offence against or a contravention of the laws relating to customs alleged to have been committed by him in relation to those goods, such goods shall, until the contrary is proved by such person, be presumed without further evidence to have been imported into Saorstát Eireann by such person and to have been so imported without payment of the duties of customs (if any) chargeable on such importation and without the licence or other special authorisation (if any) required by law for such importation.
Exemptions from duty for certain air-services.
21.—Whenever the Minister for Finance so thinks proper, the Revenue Commissioners may, subject to compliance with any conditions which they may think fit to prescribe, permit the importation or delivery without payment of any duty of customs or of excise of any article required for or in connection with any of the following things, that is to say:—
(a) the establishment or maintenance of a transatlantic air service using or involving the use of an airport in Saorstát Eireann, or
(b) the establishment or maintenance of radio or meteorological services or other aids to air navigation ancillary to any such transatlantic air service, or
(c) experimental purposes in connection with the establishment or maintenance of any such transatlantic air service.
Warehousing of dutiable hydrocarbon oil.
22.—The Revenue Commissioners may, if they so think fit, allow any hydrocarbon oil which is liable to a duty of excise to be warehoused without payment of duty, and may, if and so far as they so think proper, remit duty on any deficiency arising in oil so warehoused where they are satisfied that no part of such deficiency was caused by illegal or improper means.
Payment of licence duty by cheque.
23.—Any person required or authorised by law to grant a licence on being paid a duty of excise payable on or in respect of such licence may, if he so thinks fit, grant such licence on receiving a cheque for the amount of such duty, and whenever any such licence is so granted the following provisions shall have effect, that is to say:—
(a) if such cheque is dishonoured, such licence shall be void as from the grant thereof;
(b) the person by whom such licence was so granted (in this section referred to as the licensor) shall, as soon as may be after such dishonour comes to his knowledge, send to the person to whom such licence was so granted (in this section referred to as the licensee) a notice in writing requiring him to deliver up such licence to the licensor within ten days after the sending of such notice;
(c) the licensee shall deliver up such licence to the licensor within the said ten days and if he fails so to do he shall be guilty of an offence under this section and shall be liable on summary conviction thereof to an excise penalty of fifty pounds;
(d) the said notice shall be sent to the licensee by registered post addressed to him at his address as stated in such licence or, where no such address is so stated, at the address furnished by him to the licensor at the time of the grant of such licence.
Amendment of Section 27 of the Finance Act, 1934.
24.—The powers to which section 27 (which is a general provision for penalty for breach of condition) of the Finance Act, 1934 (No. 31 of 1934), applies shall include every power to impose any such condition as is mentioned in that section which is or shall be conferred, expressly or by implication, on the Revenue Commissioners by this Act or by any other Act passed (whether before or after this Act) after the said Finance Act, 1934, and accordingly the penal provision of the said section 27 shall extend and apply to every act (whether of commission or omission) done after the passing of this Act which is a breach of a condition so imposed either before or after the passing of this Act,
PART III.
Stamp Duty.
Stamping of certain foreign bills of exchange.
25.—Notwithstanding any enactment to the contrary, a bill of exchange which is presented for acceptance or is accepted or payable outside Saorstát Eireann shall not be invalid in Saorstát Eireann by reason only that it is not stamped in accordance with the law for the time being in force in Saorstát Eireann in relation to stamp duties, and section 14 and sub-section (1) of section 15 of the Stamp Act, 1891, shall apply to every such bill of exchange which is unstamped or insufficiently or not properly stamped as if it were an instrument which may legally be stamped after the execution thereof within the meaning of the said section and sub-section.
PART IV.
General.
Transfer of money from the Road Fund to the Exchequer.
26.—With a view to providing moneys to meet charges which will fall upon the Central Fund in relation to schemes for the provision of employment and the relief of distress, the sum of one hundred thousand pounds shall be transferred and paid from the Road Fund to the Exchequer at such time or times in the financial year ending on the 31st day of March, 1937, and in such manner as the Minister for Finance shall direct.
Repeals.
27.—(1) The several enactments specified in the Fifth Schedule to this Act are hereby repealed, to the extent mentioned in the third column of the said Schedule, as on and from the 13th day of May, 1936.
(2) The repeal of paragraphs (b) and (f) of section 7 of the Finance (Customs and Excise Duties) Act, 1933 (No. 52 of 1933), is without prejudice to the validity or effect of any certificate given by the Minister for Industry and Commerce for the purposes of either of those paragraphs before the 13th day of May, 1936.
Care and management of taxes and duties.
28.—All taxes and duties (except the excise duties on mechanically propelled vehicles) imposed by this Act are hereby placed under the care and management of the Revenue Commissioners.
Short title, construction and commencement.
29.—(1) This Act may be cited as the Finance Act, 1936.
(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, 1936.
FIRST SCHEDULE.
Certain Customs Duties.
Ref. No | Description of article liable to duty | Rate of duty | Special provisions. |
1 | Plaster of Paris, Keene's cement, and Parian cement. | Per cwt. 9d. | 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. |
2 | Whip-thongs and whip-lashes which are, 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 and are imported separately. | 40% | — |
3 | Spice of any of the following descriptions which has, in the opinion of the Revenue Commissioners, been ground before importation, that is to say:— (a) white pepper, (b) black pepper, (c) ginger, (d) nutmeg, (e) cinnamon, (f) clove, (g) mace, (h) pimento or all-spice, (i) chilli or cayenne pepper, (j) cassia, (k) bay-leaf, (l) caraway, (m) curry powder consisting of a mixture of all or any of the spices hereinbefore mentioned, whether with or without any other spice, (n) mixed spice consisting of a mixture of all or any of the spices hereinbefore mentioned, whether with or without any other spice. | Per lb. 6d. | 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 | (a) Pipes made wholly or mainly of wood which are, in the opinion of the Revenue Commissioners, designed, constructed, and suitable for use in smoking tobacco or other substances and of which the value at importation is not less than one shilling and three pence; (b) component parts (made wholly or mainly of wood) of any pipes suitable for use in smoking tobacco or other substances. | 37 ½% | The provisions of section 8 of the Finance Act, 1919, shall apply to the duty, mentioned at this reference number. The duty mentioned at this reference number shall not be chargeable or leviable on any component part which consists of a pipe-bowl complying, in the opinion of the Revenue Commissioners, with all the following conditions, that is to say:— (a) it is not polished, and (b) it is not stained, and (c) it is not bored in the stem to an extent greater than three-sixteenths of an inch in diameter. |
5 | Straps (whether completely or partially manufactured and whether imported separately or as part of another article) which are, in the opinion of the Revenue Commissioners, made wholly or mainly of leather or of skin or of an imitation of leather or of skin or of a combination of any two or more of those substances and are, in the opinion aforesaid, designed, constructed, and intended for use in connection with watches. | Whichever of the following rates produces in each particular case the greater amount of duty, that is to say, 40% or six pence the article. | The duty imposed by section 10 of the Finance Act, 1935 (No. 28 of 1935), and mentioned at reference number 20 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. |
6 | Carbon-tetra-chloride imported in a container which at importation does not contain more than 35 gallons of carbon-tetra-chloride. | Per gall. 10s. 0d. | — |
7 | (a) Bells made of metal and not less than nine inches in diameter measured externally at the mouth; (b) the following fittings and accessories for bells (imported separately or as part of any such bell as is mentioned in the foregoing paragraph), that is to say:— (a) tongues, (b) clappers, (c) staples, (d) bridges, (e) head-stocks, (f) gudgeons, (g) crosses, (h) standards, (i) wheels. | 50% | The duty mentioned at this reference number is in lieu of any other duty which may be chargeable on the article. Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of the duty mentioned at this reference number any articles chargeable with such duty either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them or within a specified time or in a specified quantity. |
8 | (a) Ladders made wholly or mainly of wood; (b) component parts (made wholly or mainly of wood) of ladders. | (a) On ladders— 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, on extension ladders (including sections of extension ladders)— three shillings per rung, round, step, or tread, and on other ladders, one shilling and sixpence per rung, round, step, or tread; (b) on component parts—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. |
9 | Discs, of cardboard, pasteboard, strawboard millboard, or any similar material which are, in the opinion of the Revenue Commissioners, suitable for use as stoppers or caps for bottles or jars. | 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. |
10 | Any article which is, in the opinion of the Revenue Commissioners, bias binding or bias banding designed, constructed, and intended for use in the manufacture or repair of articles made of textile material. | 50% | — |
11 | (a) Apparatus which is, in the opinion of the Revenue Commissioners, designed constructed, and suitable for mixing mechanically any two or more of the following substances, that is to say, sand, lime, stone, cement, and other like substances; (b) component parts (other than the engine) of any such apparatus as is mentioned in the foregoing paragraph. | 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. |
12 | Toilet paper imported in rolls. | 50% | The provisions of section 8 of the Finance Act, 1919, shall apply to the duty mentioned at this reference number. The duty mentioned at this reference number is in lieu of any other duty which may be chargeable on the article. |
13 | Cider and perry. | Per gall. 1s. 6d. | Any article on which the duty mentioned at this reference number is charged and paid shall not also be chargeable with duty in respect of any sugar or other sweetening matter contained in the article. |
14 | (a) Any of the following articles which is made or the framework of which is made wholly or mainly of non-galvanized sheet metal or of non-galvanized tubular metal or of a combination of non-galvanized sheet metal and non-galvanized tubular metal and which, in the opinion of the Revenue Commissioners, is at importation completely or substantially assembled, that is to say:— (1) tables, (2) floor-stands, (3) trolleys, (4) settees, (5) chairs, (6) stools, (7) seats, (8) cabinets, (9) cupboards, (10) lockers, (11) storage bins, (12) sterilising cases, (13) sterilising drums, (14) trays, (15) racks, (16) screens, (17) chart holders and frames, (18) surgical bed cradles, (19) surgical walking frames, (20) leg rests, (21) back rests; (b) any article made wholly or mainly of non-galvanized sheet metal or of non-galvanized tubular metal or of a combination of non-galvanized sheet metal and non-galvanized tubular metal which is, in the opinion of the Revenue Commissioners, designed, constructed, and suitable primarily for use as a component part of an article mentioned in the foregoing paragraph. | 50% | The duty mentioned at this reference number is in lieu of any other duty which may be chargeable on the article. Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of the duty mentioned at this reference number any articles chargeable with such duty either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them or within a specified time or in a specified quantity. |
15 | (a) Artificial flies suitable, in the opinion of the Revenue Commissioners, for use in fishing and of a value not exceeding twenty shillings per gross; (b) fishing hooks with gut attached. | 50% | The duty imposed by section 11 of the Finance Act, 1932 (No. 20 of 1932), and mentioned at reference number 35 in the First Schedule to that Act (as amended by subsequent enactments) 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. |
16 | Parchment (including vellum) having matter printed thereon and imported in bulk quantities. | 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. |
17 | Sheets or slabs made wholly or mainly of fibre (other than asbestos) or pulp which, in the opinion of the Revenue Commissioners, have not been varnished, painted, or polished before importation and are designed, constructed, and suitable for use in building. | Per sq. yard 6d. | 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 | (a) Safety razor blades; (b) unsharpened blanks for safety razor blades | Whichever of the following rates produces in each particular case the greater amount of duty, that is to say:— 75% or twelve shillings the gross. | The duty imposed by section 11 of the Finance Act, 1932 (No. 20 of 1932), and mentioned at reference number 27 in the First Schedule to that Act (as amended by subsequent enactments) 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 | Untempered steel strip which is, in the opinion of the Revenue Commissioners, suitable for use i the manufacture of safety razor blades. | Per lb. 10s. 0d. | Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of the duty mentioned at this reference number any articles chargeable with such duty either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them or within a specified time or in a specified quantity. |
20 | Advertising cards, price cards, show cards, and similar articles made wholly or mainly of cardboard, pasteboard, strawboard, millboard, or similar material. | 50% | The duty imposed by section 11 of the Finance Act, 1932 (No. 20 of 1932) and mentioned at reference number 16 in the First Schedule to that Act (as amended by subsequent enactments) 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. |
21 | Paper which at importation is pasted on or otherwise firmly adhering to cardboard, pasteboard, straw-board, millboard, or similar material and has printed thereon any matter which is, in the opinion of the Revenue Commissioners, so printed wholly or mainly by the use of movable type, but excluding calendars and empty containers, and also excluding any article on which the duty mentioned at the next preceding reference number in this Schedule is chargeable. | 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. |
22 | Paper which at importation is pasted on or otherwise firmly adhering to cardboard, pasteboard, straw-board, millboard, or similar material and has any matter printed thereon, but excluding calendars and empty containers, and also excluding any article on which a duty mentioned at either of the two next prece-ding reference numbers in this Schedule is chargeable. | 15% | The provisions of section 8 of the Finance Act, 1919, shall apply to the duty mentioned at this reference number. 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 | Ribbons for use in typewriting machines, addressing machines, and similar apparatus. | 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, in the case of a ribbon not exceeding three inches in width—three shillings and fourpence on every twelve yards or fraction of twelve yards in the length of the ribbon, or in the case of a ribbon exceeding three inches in width—six shillings and eight pence on every three yards or fraction of three yards in the length of the ribbon. | 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 | Carbon copying paper. | Whichever of the following rates produces in each particular case the greater amount of duty, that is to say:— 50% or two pounds ten shillings the pound. | The duty mentioned at this reference number is in lieu of every (if any) other duty which may be chargeable on the article. Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of the duty mentioned at this reference number any articles chargeable with such duty either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them or within a specified time or in a specified quantity. |
25 | (a) Articles which consist of a sheet of coated material attached to a backing, frame, or similar thing (whether with or without a protective paper covering) and are, in the opinion of the Revenue Commissioners, designed, constructed, and suitable for use in making stencils by means of type-writing machines or similar apparatus; (b) articles which consist of a sheet of coated material not attached to anything in the nature of a backing or frame (whether with or without protective paper covering) and are, in the opinion aforesaid, designed, constructed, and suitable for such use as aforesaid. | Whichever of the following rates produces in each particular case the greater amount of duty, that is to say:— 50% or six pence 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. |
26 | Any of the following articles made wholly or mainly of iron, steel, copper, brass, bronze, or gunmetal, or of a combination of any two or more of those metals, that is to say:— (a) screws which have a slotted head and a tapered thread and are not less than one-quarter of one inch nor more than five inches in length. (b) nails, sprigs, brads, and tacks which are not more than six inches in length, but excluding any such nail, sprig, brad, or tack of which the smaller or smallest diameter or width of the head exceeds one-half of one inch, and also excluding any such nail, sprig, brad, or tack, made mainly of iron or steel, of which the head is covered with brass, bronze, copper, leather, or any textile material, (c) staples, (d) rivets of which the shank, at its narrowest point, does not exceed one-quarter of one inch in diameter. | 75% | The duty mentioned at this reference number is in addition to any duty in force on the 8th day of November, 1935, by virtue of a statutory order made by the Executive Council and confirmed by Act of the Oireachtas, but in lieu of any other duty which may be chargeable on the article. Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of the duty mentioned at this reference number any articles chargeable with such duty either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them or within a specified time or in a specified quantity. |
27 | Articles (other than any article which is, in the opinion of the Revenue Commissioners, a toy) of any of the following descriptions made wholly or mainly of any material which is composed wholly or partly of any cellulose ester or of casein or of any substance which is, in the opinion of the Revenue Commissioners, a synthetic resin or a substance of a like nature to synthetic resin, that is to say:— (a) cups, (b) saucers, (c) plates, (d) goblets, (e) containers for salt, pepper, and mustard, or any of them, (f) egg-cups and egg-stands, (g) spoons, (h) napkin or serviette rings, (i) ash-trays, (j) screw caps for bottles or for jars, (k) salad servers, (l) milk-jugs and cream-jugs, (m) sugar basins, (n) door finger-plates, (o) trays, (p) teapot stands, flower-pot stands, and other similar stands. | 50% | The provisions of section 8 of the Finance Act, 1919, shall apply to the duty mentioned at this reference number. |
28 | Preparations consisting wholly or mainly of acid calcium phosphate which are imported in powder form and are, in the opinion of the Revenue Commissioners, suitable for use as a flour improver. | 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. |
29 | Articles of any of the following descriptions which, in the opinion of the Revenue Commissioners, are made wholly or mainly of clay, and have been subjected to a process of glazing, and are not toys, that is to say:— (a) tea sets, breakfast sets, coffee sets, morning sets, (b) articles of any of the following descriptions when imported otherwise than as part of any of the sets mentioned in the next preceding paragraph, that is to say, cups, saucers, sugar-basins, slop-basins, jugs, tea-pots, and coffee pots, (c) plates imported otherwise than as part of a dinner set or as part of any of the sets mentioned in the foregoing paragraph (a). | Whichever of the following rates produces in each particular case the greater amount of duty, that is to say:—50% or thirty shillings the hundred-weight. | The duty imposed by section 8 of the Finance Act, 1934 (No. 31 of 1934), and mentioned at reference number 34 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. 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. |
30 | Toys which exceed nine pence in value and are, in the opinion of the Revenue Commissioners, completely or substantially manufactured and either:— (a) are made wholly or mainly of wood, or (b) are, in the opinion of the Revenue Commissioners, soft toys not made wholly or mainly of rubber. | Whichever of the following rates produces in each particular case the greater amount of duty, that is to say:— 50% or one shilling the article. | |
31 | Balls which are, in the opinion of the Revenue Commissioners, designed, constructed, and suitable for use in the game of lawn tennis. | 50% | The duty imposed by section 11 of the Finance Act, 1932 (No. 20 of 1932), and mentioned at reference number 35 in the First Schedule to that Act shall not be charged or levied on any article on which the duty mentioned at this reference number is chargeable. |
32 | Articles of any of the following descriptions (whether completely or partially manufactured) made wholly or mainly of cast iron, that is to say:— (a) pavement gutters and component parts thereof, (b) sewer-pipe ventilators, (c) air-bricks and air-grids, (d) furnace pans, furnace doors, furnace door frames, and furnace bottom grates, (e) angle and other wall brackets of which the arm or one of the arms is not less than seven inches in length, (f) stands, frames, and other supports for lavatory basins, kitchen sinks, and similar articles, and also component parts of any such supports, (g) kerbs for fire-places, (h) earth-rammers, whether imported with or without handles, (i) shoe anvils (including sockets and stands therefor) and foot or hobbing irons, (j) name-plates, number plates, and indicator plates not otherwise liable to duty, (k) fire-grates, ranges, stoves (other than stoves primarily adapted for use for heating water in connection with hot water circulating systems) and mantel registers, and also component parts of any such articles, but excluding any such articles heated by electricity, gas, or oil, (l) chimney-pieces and mantelpieces and component parts thereof, (m) pots, pans, and kettles, of all descriptions suitable for domestic or household use and component parts of any such articles, (n) glue pots and glue cups, (o) smoothing irons of every description and also stands for any such irons, but excluding any such irons heated internally by gas, electricity, or oil, (p) safes and strong-boxes. | 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. |
33 | Articles of any of the following descriptions (whether completely or partially manufactured) made wholly or mainly of iron or steel, that is to say, covers for pots, pans, and kettles of any description suitable for domestic or household use. | 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. |
34 | Paper which has not any matter or design printed thereon and is, in the opinion of the Revenue Commissioners, either manilla paper or packing or wrapping paper (whether of manilla or any other description) and, in either case, is imported in sheets or rolls and is, when fully extended, of a weight equivalent to more than eleven pounds but not more than ninety pounds to the ream of four hundred and eighty double crown sheets measuring thirty inches by twenty inches, but excluding any paper which, in the opinion of the Revenue Commissioners, comes within any of the following descriptions, that is to say:— (a) imitation parchment (including vegetable parchmentised paper), (b) grease-proof paper, (c) paper which has been subjected to a process of water-proofing by means of oil, wax, tar, or pitch, (d) paper so coated or treated as to produce a surface which is an imitation of metal, (e) transparent cellulose wrapping paper, (f) glazed transparent paper | 50% | The duty mentioned at this reference number shall not be charged or levied on any article which is made from paper chargeable with the said duty nor on any paper which is, at importation, used as packing or wrapping for another article. The duty mentioned at this reference number is in addition to and not in substitution for the duty imposed by section 11 of the Finance Act, 1935 (No. 28 of 1935), and mentioned at reference number 15 in the Second Schedule to that Act. Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of the duty mentioned at this reference number any articles chargeable with such duty either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them or within a specified time or in a specified quantity. |
35 | Woven piece goods of any of the following descriptions, that is to say:— (a) linen piece goods; (b) cotton piece goods; (c) union piece goods consisting only of a combination of two or more of the following fibres, that is to say, cotton, flax, hemp, ramie, jute, hair (other than mohair and camel hair), silk, and artificial silk; (d) union piece goods which consist wholly or mainly of cotton and wool, and are less than seven ounces in weight per square yard, and are, in the opinion of the Revenue Commissioners, of a type ordinarily used for the manufacture of any of the following articles, that is to say, shirts, towels, sheets, bed ticks, table napery, and dungarees. | 33 1/3% | The duty mentioned at this reference number is in lieu of the duty imposed by section 8 of the Finance Act, 1934 (No. 31 of 1934), and mentioned at reference number 22 in the First Schedule to that Act. Whenever the Revenue Commissioners are satisfied, in respect of any woven piece goods chargeable with the duty mentioned at this reference number, that such woven piece goods— (a) have been subjected to a process of proofing, or (b) have been subjected to a process of permanent painting or printing on the surface which is outermost in wear whereby there is permanently painted or printed on such surface a bona fide design or pattern (including a design or pattern consisting of or containing words or figures or both words and figures) covering the whole of such surface or having a definite relation to the area and shape of such surface, or (c) have been so fabricated as to resemble blanketing and are of a type ordinarily used for the manufacture of blankets, or (d) are terry, or chenille, or brocade, or velveteen, or holland blind cloth, or (e) are less than twelve inches in width and have two selvedges, or (f) are cotton piece goods (other than tabling and towelling) which are less than four and one-half ounces in weight per square yard, or (g) are union piece goods containing a quantity of silk or artificial silk or silk and artificial silk which forms a substantial proportion of the whole article, or (h) are piqué cloth or imitation tweed cloth of cotton, other than cloth of a type ordinarily used for the manufacture of dungarees or overalls, or (i) are coutil of the type ordinarily used for the manufacture of corsets, or (j) are suitable and intended for use for one or more of the following purposes and no other purpose, that is to say:— (i) the upholstering or the covering of furniture, or (ii) the manufacture of curtains, or (iii) the upholstering of vehicles, or (iv) the binding of books, or (k) are union piece goods containing a quantity of wool which forms a substantial proportion of the whole article, the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, allow such woven piece goods to be imported without payment of the duty mentioned at this reference number or repay any such duty paid thereon at importation. For the purposes of chargeability with the duty mentioned at this reference number, two or more towels joined together only by the warp yarns shall be deemed to be piece goods. Any article chargeable with the duty mentioned at this reference number which is imported into Saorstát Eireann after exportation therefrom shall be exempt from such duty if it is shown, to the satisfaction of the Revenue Commissioners, that such article was manufactured in Saorstát Eireann and was exported from Saorstát Eireann solely for the purpose of undergoing one or more of the processes of proofing, bleaching, dyeing, painting, printing, and finishing, and did not undergo any other process of manufacture while so outside Saorstát Eireann. Whenever the 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. |
36 | Any rabbit skin or part of a rabbit skin which has, before importation, been dressed or dressed and dyed, and is not chargeable with any other duty of customs. | Per article 6d. | Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of the duty mentioned at this reference number any articles chargeable with such duty either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them or within a specified time or in a specified quantity. |
37 | Uncovered buttons which are, in the opinion of the Revenue Commissioners, designed, constructed, and primarily intended for use in fastening personal clothing or wearing apparel, but excluding buttons made wholly or mainly of wood, glass, stone, metal, leather, mother-of-pearl, or an imitation of mother-of-pearl, and also excluding buttons which at importation form part of another article. | Whichever of the following rates produces in each particular case the greater amount of duty, that is to say:— 75% or one shilling and sixpence the gross. | Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of the duty mentioned at this reference number any articles chargeable with such duty either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them or within a specified time or in a specified quantity. |
38 | (a) Boxes, cartons and similar articles (whether with or without a lid or other covering or means of closing) which, in the opinion of the Revenue Commissioners, are ordinarily used or are suitable for containing goods for sale or for transport or for storage, and are, in the opinion aforesaid, made wholly or mainly of paper or of cardboard, pasteboard, millboard, strawboard, or similar material and are imported either empty or in a partially manufactured condition; (b) Component parts (made, in the opinion of the Revenue Commissioners, wholly or mainly of paper or of cardboard, pasteboard, millboard, strawboard, or similar material and whether completely ο r partially manufactured) of any of the articles mentioned in the foregoing paragraph. | 50% | The provisions of Section 8 of the Finance Act, 1919, shall apply to the duty mentioned at this reference number. 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. |
39 | Cases of the nature of trunks, suit cases, hat-boxes, or attaché cases for personal use (whether completely or partially manufactured and whether fitted or not fitted internally with articles for personal use) which are, in the opinion of the Revenue Commissioners, wholly or mainly coated or covered externally with cloth or leather-cloth permanently affixed to the article, but excluding trunks made wholly or mainly of wood. | 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 fourteen inches in length (measured externally)—one shilling and sixpence the case, or on cases which are less than fourteen inches in length (measured externally)—one shilling the case. | Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of the duty mentioned at this reference number any articles chargeable with such duty either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them or within a specified time or in a specified quantity. |
40 | Articles and appliances which are, in the opinion of the Revenue Commissioners, designed, constructed, and intended to apply or supply heat by means of the combustion of gas and are, in the opinion aforesaid, assembled or substantially assembled. | 30% | The provisions of Section 8 of the Finance Act, 1919, shall apply to the duty mentioned at this reference number. Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of the duty mentioned at this reference number any articles chargeable with such duty either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them or within a specified time or in a specified quantity. |
41 | (a) Laces which are, in the opinion of the Revenue Commissioners, suitable for use for any one or for any two or more of the following purposes, that is to say, as boot-laces, shoe-laces, hat-laces, breeches-laces, corset-laces, and legging-laces, but excluding any such laces the textile portion of which is shown, to the satisfaction of the Revenue Commissioners, to have been made otherwise than on or by means of a braiding machine (b) material which is imported in the piece or in lengths and is, in the opinion of the Revenue Commissioners, suitable for use in the manufacture of any such laces as are mentioned in the preceding paragraph (a) but excluding all such material which is shown, to the satisfaction of the Revenue Commissioners, to have been made otherwise than on or by means of a braiding machine. | (a) On laces, whichever of the following rates produces in each particular case the greater amount of duty, that is to say:— the rate of an amount equal to the value of the article or whichever of the following rates is applicable, that is to say, on laces imported in bulk— two shillings the gross, or on laces imported together with an article of personal clothing or wearing apparel— three pence the lace; (b) on material, the rate of an amount equal to the value of the article. | Laces chargeable with the duty mentioned at this reference number shall not be chargeable with duty as articles or accessories of personal clothing or wearing apparel. Section 25 of the Finance Act, 1924 (No. 27 of 1924), shall not apply to the duty mentioned at this reference number in so far as that duty is chargeable on laces, and accordingly the minimum charge imposed by that section shall not be chargeable in respect of any laces chargeable with 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. |
42 | Knitted fabric of all descriptions imported in the piece. | 60% | The provisions of section 8 of the Finance Act, 1919, shall apply to the duty mentioned at this reference number. Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of the duty mentioned at this reference number any articles chargeable with such duty either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them or within a specified time or in a specified quantity. |
43 | Yarns (other than white yarns) wholly or partly of wool or worsted or a combination of wool and worsted which are imported otherwise than on bobbins, cheeses, cones, or cops. | 25% | Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commisssioners 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 these or within a specified time or in a specified quantity. |
44 | Substances which, in the opinion of the Revenue Commissioners, are compounds consisting partly of rubber and containing more than ten per cent, by weight of carbon black, but excluding articles (other than treads for pneumatic tyres) in respect of which the Revenue Commissioners are of opinion that the articles are manufactured wholly or partly from any such substance and that such substance has been completely vulcanised whether before or during such manufacture. | Per lb. 2s. 6d. |
SECOND SCHEDULE.
Sugar, Molasses, Glucose, Saccharin.—Rates of Duties, Drawbacks and Allowances.
Part I.—Duties.
Goods | Excise Duties | |||||||||
Customs 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 polariscope, indicates a polarisation exceeding ninety-eight degrees | the cwt. | 18 | 8 | 2 | 4 | 18 | 8 | |||
Sugar of a polarisation not exceeding seventy-six degrees | ” | 9 | 0 | 1 | 1 | 9 | 0 | |||
Sugar of a polarisation:— | ||||||||||
Exceeding— | ||||||||||
76 | and not exceeding | 77 | degrees | the cwt. | 9 | 3.1 | 1 | 1.8 | 9 | 3.1 |
77 | ” | 78 | ” | ” | 9 | 6.6 | 1 | 2.3 | 9 | 6.6 |
78 | ” | 79 | ” | ” | 9 | 10.2 | 1 | 2.7 | 9 | 10.2 |
79 | ” | 80 | ” | ” | 10 | 1.8 | 1 | 3.2 | 10 | 1.8 |
80 | ” | 81 | ” | ” | 10 | 5.4 | 1 | 3.6 | 10 | 5.4 |
81 | ” | 82 | ” | ” | 10 | 9.0 | 1 | 4.1 | 10 | 9.0 |
82 | ” | 83 | ” | ” | 11 | 0.6 | 1 | 4.5 | 11 | 0.6 |
83 | ” | 84 | ” | ” | 11 | 4.6 | 1 | 5.0 | 11 | 4.6 |
84 | ” | 85 | ” | ” | 11 | 8.6 | 1 | 5.5 | 11 | 8.6 |
85 | ” | 86 | ” | ” | 12 | 0.7 | 1 | 6.0 | 12 | 0.7 |
86 | ” | 87 | ” | ” | 12 | 4.7 | 1 | 6.5 | 12 | 4.7 |
87 | ” | 88 | ” | ” | 12 | 9.2 | 1 | 7.1 | 12 | 9.2 |
88 | ” | 89 | ” | ” | 13 | 1.6 | 1 | 7.7 | 13 | 1.6 |
89 | ” | 90 | ” | ” | 13 | 7.0 | 1 | 8.3 | 13 | 7.0 |
90 | ” | 91 | ” | ” | 14 | 0.4 | 1 | 9.0 | 14 | 0.4 |
91 | ” | 92 | ” | ” | 14 | 5.8 | 1 | 9.7 | 14 | 5.8 |
92 | ” | 93 | ” | ” | 14 | 11.2 | 1 | 10.4 | 14 | 11.2 |
93 | ” | 94 | ” | ” | 15 | 4.5 | 1 | 11.0 | 15 | 4.5 |
94 | ” | 95 | ” | ” | 15 | 9.9 | 1 | 11.7 | 15 | 9.9 |
95 | ” | 96 | ” | ” | 16 | 3.3 | 2 | 0.4 | 16 | 3.3 |
96 | ” | 97 | ” | ” | 16 | 8.7 | 2 | 1.0 | 16 | 8.7 |
97 | ” | 98 | ” | ” | 17 | 2.0 | 2 | 1.7 | 17 | 2.0 |
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:— | s. | d. | s. | d. | s. | d. | ||||
If containing 70 per cent. or more of sweetening matter | the cwt. | 12 | 4 | 1 | 6 | 12 | 4 | |||
If containing less than 70 per cent. and more than 50 per cent of sweetening matter | the cwt. | 9 | 0 | 1 | 1 | 9 | 0 | |||
If containing not more than 50 per cent. of sweetening matter | the cwt. | 4 | 6 | 0 | 7 | 4 | 6 | |||
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. | 12 | 4 | — | 12 | 4 | ||||
Liquid | the cwt. | 9 | 0 | — | 9 | 0 | ||||
Saccharin (including substances of a like nature or use) | the oz. | 5 | 7 | — | 5 | 7 | ||||
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 Eireann. | 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. |
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. | 4s. 6d. |
(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. | 4s. 6d. |
B.—Excise.—Sugar and Molasses made Wholly from Beet Grown in Saorstát Eireann.
Nature of Drawback or Allowance | Amount or Rate of Drawback or Allowance |
(1) Drawback on the export, or on the shipment or deposit in a bonded warehouse for use as ship's stores, of duty-paid sugar or molasses. | An amount equal to the duty paid. |
(2) Drawback on the deposit in a bonded warehouse for export of beer in the brewing of which duty-paid sugar has been used. | An amount equal to the duty paid in respect of the sugar. |
(3) Drawback on the export, or on the shipment or deposit in a bonded warehouse for use as ship's stores, of goods (other than beer) in the manufacture or preparation of which in Saorstát 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 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 and delivered to a licensed distiller for use in the manufacture of spirits the cwt. | 0s. 7d. |
(5) Allowance to a refiner on molasses, used solely for the purpose of food for stock, produced in Saorstát Eireann from sugar on which the excise duty has been paid the cwt. | 0s. 7d. |
C.—EXCISE.—All Other Goods.
Nature of Drawback or Allowance | Amount or Rate of Drawback or Allowance |
(1) Drawback on the export, or on the shipment or deposit in a bonded warehouse for use as ship's stores, of duty-paid sugar, molasses, glucose or saccharin. | An amount equal to the duty paid. |
(2) Drawback on the deposit in a bonded warehouse for export of beer in the brewing of which duty-paid sugar or glucose has been used. | An amount equal to the duty paid. |
(3) Drawback on the export, or on the shipment or deposit in a bonded warehouse for use as ship's stores, of goods (other than beer) in the manufacture or preparation of which in Saorstát Eireann any duty-paid sugar, molasses, glucose or saccharin has been used. | An amount equal to the duty paid in respect of that quantity of the sugar, molasses, glucose or saccharin which appears to the satisfaction of the Revenue Commissioners to have been used in the manufacture or preparation of the goods. |
(4) Drawback to be allowed to a refiner on molasses produced in Saorstát Eireann from sugar on which the excise duty has been paid at the current rate and delivered to a licensed distiller for use in the manufacture of spirits the cwt. | 4s. 6d. |
(5) Drawback on the deposit of duty-paid glucose in a warehouse approved by the Revenue Commissioners under section 2 of the Manufactured Tobacco Act, 1863, for the manufacture of cavendish and negrohead tobacco. | An amount equal to the drawback which would have been payable on the export of the glucose. |
(6) Allowance to a refiner on molasses, used solely for the purpose of food for stock, produced in Saorstát Eireann from sugar on which the excise duty has been paid at the current rate the cwt. | 4s. 6d. |
THIRD SCHEDULE.
Customs Duties Terminated.
Ref. No. | Enactment imposing or defining the duty | Particulars of the duty | General description of the duty |
1 | The Finance Act, 1916, section 8. | The duty imposed by the said section 8. | The duty on cider and perry. |
2 | The Finance Act, 1932 (No. 20 of 1932), section 11 and reference number 28 in the First Schedule. | The duty mentioned at the said reference number 28. | The duty on certain photographic apparatus. |
3 | The Finance Act, 1932 (No. 20 of 1932), section 11 and reference number 31 in the First Schedule. | The duty mentioned at the said reference number 31, as amended at reference number 13 in the Third Schedule to the Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932). | The duty on certain tobacco pipes. |
4 | The Finance Act, 1932 (No. 20 of 1932), section 11 and reference number 37 in the First Schedule. | The duty mentioned at the said reference number 37. | The duty on knitted fabric in the piece. |
5 | The Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932), section 1 and reference number 1 in the First Schedule. | The duty mentioned at the said reference number 1. | The duty on certain woollen or worsted yarns. |
6 | The Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932), section 1 and reference number 16 in the First Schedule. | The duty mentioned at the said reference number 16, but so far only as that duty is chargeable:— (a) on articles mentioned at sub-paragraph (10) in paragraph (d) in the second column at the said reference number, and, (b) on articles mentioned at sub-paragraph (12) in the said paragraph (d), as amended at reference number 10 in the Seventh Schedule to the Finance Act, 1934 (No. 31 of 1934). | The duty on ladders and the duty on wooden toys. |
7. | The Finance Act, 1933 (No. 15 of 1933), section 5 and reference number 1 in the Second Schedule. | The duty mentioned at the said reference number 1. | The duty on certain empty containers. |
8 | The Finance Act, 1933 (No. 15 of 1933) section 4 and reference number 16 in Part I of the First Schedule. | The duty mentioned at the said reference number 16. | The duty on gas heaters and gas cookers. |
9 | The Finance Act, 1934 (No. 31 of 1934), section 8 and reference number 22 in the First Schedule. | The duty mentioned at the said reference number 22. | The duty on certain woven piece goods. |
10 | The Finance Act, 1934 (No. 31 of 1934), section 8 and reference number 23 in the First Schedule. | The duty mentioned at the said reference number 23, as amended at reference number 19 in the Eighth Schedule to the Finance Act, 1935 (No. 28 of 1935). | The duty on certain bias binding. |
11 | The Finance Act, 1935 (No. 28 of 1935), section 11 and reference number 9 in the Second Schedule. | The duty mentioned at the said reference number 9. | The duty on wool and wool waste. |
FOURTH SCHEDULE.
Amendments of Certain Finance Acts.
Part I.
Finance (Customs Duties) (no. 2) Act, 1932 (No. 11 of 1932).
Ref. No. | Section or Schedule Amended | Nature of Amendment | General Subject Matter of Amendment |
1 | Section 12. | In relation to the charging and levying of the duty imposed by the said section 12, any article which is, in the opinion of the Revenue Commissioners, a lozenge or a pastille shall be sugar confectionery within the meaning and for the purposes of the said section 12, whether such article is or is not of a medicinal nature or use. | The duty on sugar confectionery. |
Part II.
Finance Act, 1932 (No. 20 of 1932).
Ref. No. | Section or Schedule Amended | Nature of Amendment | General Subject Matter of Amendment |
2 | Section 22, as amended by subsequent enactments. | In sub-section (7) of the said section 22, the paragraph (k) inserted by amendment at reference number 2 in the Eighth Schedule to the Finance Act, 1935 (No. 28 of 1935), shall be deleted, and the following paragraphs and words shall be added at the end of the said sub-section (7), that is to say:–– “(k) surgical dressings of textile material or of cotton wool or of wadding (made wholly or mainly of cotton or of wool or of cotton and wool) or of a combination of any two or more of those substances, and (l) starch which is, in the opinion of the Revenue Commissioners, suitable for use in the laundering of textile materials, and (m) gasket cement” | Additions to articles liable to package duty. |
3 | First Schedule, reference number 12. | (a) In the second column, the words “primarily intended for office use” shall be deleted, and (b) the following provision shall be added at the end of the fifth column, that is to say,— “Whenever the Minister for Finance, after consultation, with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of the duty 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.” | Extension of duty on adhesive pastes. |
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 |
4 | First Schedule, reference number 20. | (a) The duty mentioned at the said reference number 20 shall be charged, levied, and paid at the rate of an amount equal to seventy-five per cent. of the value of the article in lieu of the rate mentioned in the third column at the said reference number, and (b) the provisions of section 8 of the Finance Act, 1919, shall not apply to the said duty. | Change of rate of duty on flock. |
5 | First Schedule, reference number 24. | (a) The duty mentioned at the said reference number 24 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 (b) the provisions of section 8 of the Finance Act, 1919, shall not apply to the said duty. | Change of rate of duty on certain jute piece goods. |
6 | First Schedule, reference number 28. | (a) The following words shall be added in the second column after the word “articles,” that is to say, “and also Christmas crackers,” and (b) the duty mentioned at the said reference number 28 shall, in lieu of being charged and levied at the rate mentioned in the third column at the said reference number, be charged, levied, and paid at whichever of the following rates produces in each particular case the greater amount of duty, that is to say:—the rate of an amount equal to thirty-three and one-third per cent. of the value of the article or the rate of three pence the article, and (c) the provisions of section 8 of the Finance Act, 1919, shall not apply to the said duty, and (d) the following provision shall be added at the end of the fifth column, that is to say:— “Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of the duty mentioned at this reference number any Christmas crackers chargeable with such duty either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them or within a specified time or in a specified quantity.” | The duty on Christmas stockings, etc. |
7 | First Schedule, reference number 31. | The provisions of section 8 of the Finance Act, 1919, shall not apply to the duty mentioned at the said reference number 31. | The duty on sparking plugs. |
8 | First Schedule, reference number 32. | (a) The duty mentioned at the said reference number 32 shall, in lieu of being charged and levied at the rate mentioned in the third column at the said reference number, be charged, levied, and paid at whichever of the following rates produces in each particular case the greater amount of duty, that is to say:—the rate of an amount equal to fifty per cent. of the value of the article or the rate of two pence on each sack or bag, and (b) the provisions of section 8 of the Finance Act, 1919, shall not apply to the said duty. | Change of rate of duty on empty jute sacks and bags. |
Part IV.
Finance Act, 1933 (No. 15 of 1933).
Ref. No. | Section or Schedule Amended | Nature of Amendment | General Subject Matter of Amendment |
9 | First Schedule, Part I, reference number 14. | Paragraph (f) in the second column shall be deleted and the following paragraph shall be inserted in the said second column in lieu of the said paragraph so deleted, that is to say:— “(f) bottles made of cut glass or imitation cut glass which are of a value exceeding twenty shillings per gross.” | The duty on certain empty glass bottles and empty glass jars. |
10 | First Schedule, Part II, reference number 2. | The following provision shall be added at the end of the fifth column, that is to say:·— “Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of the duty mentioned at this reference number any articles chargeable with such duty either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them or within a specified time or in a specified quantity.” | The duty on varnish. |
11 | First Schedule, Part II, reference number 4. | (a) The duty mentioned at the said reference number 4 shall be charged, levied, and paid at the rate of thirty-six shillings the hundredweight in lieu of the rate mentioned in the third column at the said reference number, and (b) the provisions of section 8 of the Finance Act, 1919, shall not apply to the said duty. | Change of rate of duty on yeast. |
Part V.
Finance (Customs And Excise Duties) Act, 1933 (No. 52 of 1933).
Ref. No. | Section or Schedule Amended | Nature of Amendment | General Subject Matter of Amendment |
12 | First Schedule, reference number 2. | The duty mentioned at the said reference number 2 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 inside soles. |
Part VI.
Finance Act, 1934 (No. 31 of 1934).
Ref. No. | Section or Schedule Amended | Nature of Amendment | General Subject Matter of Amendment |
13 | First Schedule, reference number 2. | (a) The letter and brackets “(a)” shall be inserted at the beginning of the second column, and (b) the following paragraph shall be added at the end of the said second column, that is to say:— “(b) component parts (made wholly or mainly of metal) of any such apparatus as is hereinbefore mentioned at this reference number as chargeable with duty.” | The duty on certain fire extinguishers. |
14 | First Schedule, reference number 6. | The duty mentioned at the said reference number 6, as amended at reference number 15 in the Eighth Schedule to the Finance Act, 1935 (No. 28 of 1935), 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 6. | Change of rate of duty on certain cast iron articles. |
15 | First Schedule, reference number 13 | The following words shall be added at the end of the second column, that is to say:— “and also excluding single copies of photographic prints which are prints from photographs (whether on film or plate) taken, outside Saorstát Éireann and are imported by the proprietor of a newspaper, magazine, or other publication for the purposes of his trade or business as such proprietor.” | The duty on photograph i c prints. |
16 | First Schedule, reference number 18. | The duty mentioned at the said reference number 18 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 filled shot cartridges. |
Part VII.
Finance Act, 1935 (No. 28 of 1935).
Ref. No. | Section or Schedule Amended | Nature of Amendment | General Subject Matter of Amendment |
17 | Section 17. | The following paragraphs shall be added at the end of sub-section (1), that is to say:— “(e) clock-cases and clock-faces made wholly or mainly of marble—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 or clock-face; (f) component parts (made wholly or mainly of marble) of clocks or clock-cases—a sum equal to seventy-five per cent of the value of the article.” | Additions to the duty on clocks. |
18 | First Schedule, reference number 28. | (a) In paragraph (a) in the second column, the words “and is, in the opinion aforesaid, constructed, designed, and suitable for use for commercial purposes” shall be deleted, and (b) in paragraph (c) in the second column, the following words shall be inserted after the word “compressors,” that is to say:— “for use with motors exceeding ten horse power,” and (c) the duty mentioned at the said reference number 28 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. | The duty on refrigerating apparatus. |
19 | Second Schedule, reference number 6. | (a) In the second column, the words “excluding any preparation which, in the opinion of the Revenue Commissioners, is made from rice husk” shall be deleted, and (b) the duty mentioned at the said reference number 6 shall, in so far as it is charged and levied on ground rice or on rice flour, be charged, levied, and paid at the rate of four shillings the hundred weight in lieu of the rate mentioned in the third column at the said reference number. | The duty on rice, rice flour and rice meal. |
20 | Second Schedule, reference number 7. | In the second column, the words “Tiles and slabs” shall be deleted, and the words “Tiles, slabs, slates, and sheets” shall be inserted in lieu of the words so deleted. | The duty on certain tiles and slabs. |
21 | Second Schedule, reference number 15. | Whenever the Revenue Commissioners are satisfied that any paper imported on or after the 13th day of June, 1936, and chargeable with the duty mentioned at the said reference number 15 is intended for use in the printing of newspapers or periodicals, the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, permit such paper to be imported without payment of the said duty or may repay any such duty paid at importation. | The duty on unprinted paper. |
FIFTH SCHEDULE.
Enactments Repealed.
Number and Year | Short Title | Extent of Repeal |
No. 11 of 1932. | Sub-section (3) of section 8; sub-section (4) of section 11. | |
No. 20 of 1932. | ||
No. 52 of 1933. | Paragraphs (b) and (f) of section 7. | |
No. 31 of 1934. | Sub-section (6) of section 12; sub-section (4) of section 13. |