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Uimhir 33 de 1947.
AN tACHT AIRGEADAIS (Uimh. 2), 1947.
[An tiontó oifigiúil.]
CUID I.
Cain Ioncaim.
Ashbaint chánach ioncaim tar éis an 5ú Aibreán, 1948.
1.—(1) Gach suim a híocfar nó a hasbhainfear i leith cánach ioncaim laistigh de dhá mhí tar éis an 5ú lá d'Aibreán, 1948, agus arb é amháin a bheas inti íocaíocht nó asbhaint arna déanamh de bhuaidh ailt 6 den Acht um Bhailiú Shealadach Cánach, 1927 (Uimh. 7 de 1927), i leith cánach ioncaim don bhliain dar tosach an 6ú lá d'Aibreán, 1948, ríomhfar í do réir seacht scillinge sa phunt, agus beidh feidhm agus éifeacht ag an alt sin 6 maidir léi amhail is dá mba é an ráta sin an ráta caighdeánach cánach ioncaim don bhliain dar tosach an 6ú lá d'Aibreán, 1947.
(2)i Beidh feidhm agus éifeacht ag na forála seo a leanas maidir le gach suim a híocfar nó a hasbhainfear i leith cánach ioncaim laistgh de dhá mhí tar éis an 5ú lá d'Aibreán, 1948, agus arb é a bheas i gcuid di íocaíocht nó asbhaint arna déanamh i leith cánach ioncaim don bhliain dar tosach an 6ú lá d'Aibreán, 1947, agus arb é a bheas sa chuid eile dhi íocaíocht nó asbhaint arna déanamh, de bhuaidh ailt 6 den Acht um Bhailiú Shealadach Cánach, 1927 (Uimh. 7 de 1927), i leith cánach ioncaim don bhliain dar tosach an 6ú lá d'Aibreán, 1948, is é sin le rá:—
(a) déanfar an méid den tsuim sin ar íocaíocht nó asbhaint é i leith cánach ioncaim don bhliain dar tosach an 6ú lá d'Aibreán, 1947, a ríomh do réir sé scillinge agus réal sa phunt, is é sin, an ráta caighdeánach cánach ioncaim don bhliain sin;
(b) déanfar an méid den tsuim sin ar íocaíocht nó asbhaint é, arna déanamh de bhuaidh an ailt sin 6, i leith cánach ioncaim don bhliain dar tosach an 6ú lá d'Aibreán, 1948, a ríomh do réir seacht scillinge sa phunt, agus beidh feidhm agus éifeacht ag an alt sin 6 maidir leis amhail is dá mba é an ráta sin an ráta caighdeánach cánach ioncaim don bhliain dar tosach an 6ú lá d'Aibreán, 1947.
Forcháin in aghaidh na mblian 1946-47 agus 1947-48.
2.—(1) D'ainneoin aon ní contrártha dhó sin in alt 1 den Acht Airgeadais, 1946 (Uimh. 15 de 1946), déanfar forcháin in aghaidh na bliana dar tosach an 6ú lá d'Aibreán, 1946, d'éileamh, i leith ioncaim aon phearsan ar mó ná míle agus cúig chéad punt iomlán a ioncaim ó gach bunadh agus éileofar amhlaidh é do réir na rátaí seo a leanas in ionad na rátaí dá dtagartar san alt sin 1, is é sin le rá:—
I leith an chéad mhíle agus cúig chéad punt den | |
ioncam .. .. .. .. .. .. | Dada |
I leith aon bhreise ar mhíle agus cúig chéad | |
punt | |
ar gach punt den chéad chúig chéad punt | |
den bhreis .. .. .. .. | Naoi bpingne |
ar gach punt den chéad mhíle punt ina | |
dhiaidh sin den bhreis .. .. .. | Scilling agus sé pingne |
ar gach punt den chéad mhíle punt ina | |
dhiaidh sin den bhreis .. .. .. | Trí scillinge |
ar gach punt den chéad mhíle punt ina | |
dhiaidh sin den bhreis .. .. | Ceithre scillinge |
ar gach punt den chéad mhíle punt ina | |
dhiaidh sin den bhreis .. .. | Cúig scillinge |
ar gach punt den chéad dá mhíle punt | |
ina dhiaidh sin den bhreis .. .. | Sé scillinge |
ar gach punt den chéad dá mhíle punt | |
ina dhiaidh sin den bhreis .. .. | Seacht scillinge agus sé pingne |
ar gach punt den chéad deich míle punt | |
ina dhiaidh sin den bhreis .. .. | Ocht scillinge |
ar gach punt d'fhuílleach na breise .. | Ocht scillinge agus sé pingne |
(2) Beidh éifeacht, faoi réir forál an ailt seo, ag alt 3 den Acht Airgeadais, 1928 (Uimh. 11 de 1928), maidir leis an bhforcháin don bhliain dar tosach an 6ú lá d'Aibreán, 1946.
(3) An tsuim is iníoctha de bhuaidh aon mheisiúnuithe a rinneadh an 15ú lá de Dheireadh Fómhair, 1947, nó roimhe sin, i leith forchánach don bhliain dar tosach an 6ú lá d'Aibreán, 1946, agus lena mbaineann aon cheann de na forála sin roimhe seo den alt seo, is tuigthe, de bhuaidh an ailt seo agus gan a thuilleadh, í a bheith arna hathrú i slí a bhéarfas éifeacht don méid de na forála sin is infheidhme.
(4) Beidh éifeacht, faoi réir forál an ailt seo, ag alt 1 den Acht Airgeadais, 1947 (Uimh. 15 de 1947).
CUID II.
Custaim agus Mal.
Na dleachta custam ar ullmhóidí maisíochta, etc., d'athrú.
3.—Ar an 16ú lá de Dheireadh Fómhair, 1947, agus ón lá sin amach, léireofar alt 10 den Acht Airgeadais, 1935 (Uimh. 28 de 1935), agus an Chéad Sceideal a ghabhas leis an Acht sin amhail is dá ndúblaítí gach ráta dleachta dá luaitear sa tríú colún den Sceideal sin ag uimhir thagartha 27.
Na dleachta custam ar éadaí fionnaidh, etc., d'athrú.
4.—(1) Ar an 16ú lá de Dheireadh Fómhair, 1947, agus ón lá sin amach, is do réir 75 faoin gcéad ad valorem in ionad an ráta dob inéilithe go dtí seo a bheas an dleacht chustam ar earraí lena mbaineann forála ailt 7 den Acht Airgeadais, 1937 (Uimh. 18 de 1937), agus an Tríú Sceideal a ghabhas leis an Acht sin, arna leasú, a mhéid a bhaineas na forála sin le hearraí den tsórt seo a leanas ná dearnadh, i dtuairim na gCoimisinéirí Ioncaim, iad a chaitheamh nó d'úsáid ar shlí eile go substainteach roimh iad d'allmhuiriú, is é sin le rá, baill éadaigh agus cóir ghléasta phearsanta is dóigh leis na Coimisinéirí Ioncaim a bheith déanta go hiomlán nó go formhór d'fhionnadh, agus compáirteanna, de bhaill éadaigh agus cóir ghléasta phearsanta, a bheas déanta go hiomlán nó go formhór d'fhionnadh.
(2) Bainfidh forála ailt 8 den Finance Act, 1919, leis an dleacht is inéilithe do réir fo-ailt (1) den alt seo ach an abairt “the area of application of the Acts of the Oireachtas” a chur in ionad na habairte “Great Britain and Ireland” agus amhail is dá mbeadh na hearraí sin luaite sa Dara Sceideal a ghabhas leis an Finance Act, 1919, adúradh, sa liosta d'earraí a gcuirtear dhá dtrian den ánráta i mbaint leo mar ráta fábhair.
Na dleachta custam ar fhíon d'athrú.
5.—(1) In ionad na ndleacht custam ar fhíon a forchuireadh le halt 8 den Acht Airgeadais, 1946 (Uimh. 15 de 1946), déanfar (faoi réir forál an ailt seo) na dleachta custam seo a leanas d'éileamh, a thobhach agus d'íoc amhail ar an 16ú lá de Dheireadh Fómhair, 1947, agus ón lá sin amach, ar an bhfíon go léir a hallmhuireofar isteach sa Stát, is é sin le rá:—
Fíon— | £ | s. | d. | |
Ná beidh thar 25 gráid de bhiotáille phrofa | ||||
ann .. .. .. .. .. | an galún | 0 | 12 | 0 |
A mbeidh thar 25 gráid ach ná beidh thar | ||||
30 grád de bhiotáille phrofa ann .. | an galún | 1 | 0 | 0 |
A mbeidh thar 30 grád ach ná beidh thar 42 | ||||
ghrád de bhiotáille phrofa ann .. | an galún | 2 | 8 | 0 |
Agus in aghaidh gach gráid nó codáin de ghrád | ||||
thar an méid is airde a héilítear thuas, | ||||
dleacht bhreise .. .. .. | an galún | 0 | 4 | 0 |
Fíon drithleach sa bhuidéal, dleacht | ||||
bhreise .. .. .. .. | an galún | 2 | 10 | 0 |
Fíon neamhdhrithleach ná beidh thar 25 gráid | ||||
de bhiotáille phrofa ann, sa bhuidéal, dleacht | ||||
bhreise .. .. .. .. | an galún | 0 | 8 | 0 |
Fíon neamhdhrithleach a mbeidh thar 25 gráid | ||||
de bhiotáille phrofa ann, sa bhuidéal, dleacht | ||||
bhreise .. .. .. .. | an galún | 0 | 16 | 0 |
(2) Bainfidh forála ailt 8 den Finance Act, 1919, leis na dleachta a forchuirtear leis an alt seo ach an abairt “the area of application of the Acts of the Oireachtas” a chur in ionad na habairte “Great Britain and Ireland.”
(3) Chun críocha an ailt seo is tuigthe gur fíon drithleach a hallmhuiríodh sa bhuidéal fíon a rinneadh drithleach nó iosmairteach agus a buidéaladh i mbanna-stóras, agus ar a sheachadadh chun a úsáidte sa Stát éileofar air an dleacht a forchuirtear ar híon drithleach leis an alt seo.
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(4) Ní bheidh feidhm ná éifeacht ag alt 24 den Acht Airgeadais, 1933 (Uimh. 15 de 1933), maidir leis na dleachta custam a forchuirtear leis an alt seo.
(5) San alt seo folaíonn an focal “fíon” moirt fíona.
Na dleachta ar bhiotáille d'athrú.
6.—(1) Beidh an Finance Act, 1920, mar leasaíodh é le halt 7 den Acht Airgeadais, 1946 (Uimh. 15 de 1946), arna leasú amhail ar an 16ú lá de Dheireadh Fómhair, 1947, agus ón lá sin amach, tríd an abhar atá sa Chéad Sceideal a ghabhas leis an Acht seo a chur isteach i gCuid I den Chéad Sceideal a ghabhas leis an Finance Act, 1920, adúradh, in ionad an abhair a cuireadh ann leis an alt sin 7, agus beidh éifeacht dá réir sin ag fo-alt (1) d'alt 3 den Finance Act, 1920, adúradh.
(2) Déanfar an dleacht mháil a forchuireadh le fo-alt (2) d'alt 3 den Finance Act, 1920, d'éileamh, a thobhach agus d'íoc, amhail ar an 16ú lá de Dheireadh Fómhair, 1947, agus ón lá sin amach, do réir sé puint agus seacht scillinge déag an galún (arna ríomh do réir phrofa) in ionad an ráta is inéilithe de bhuaidh fo-ailt (2) d'alt 7 den Acht Airgeadais, 1946.
(3) Ní oibreoidh aon ní san alt seo chun faoiseamh a thabhairt ó na dleachta custam breise nó ón dleacht mháil bhreise i leith biotáille neamhaibidh a forchuireadh le halt 9 den Acht Airgeadais, 1926 (Uimh. 35 de 1926), ná chun dochar ná difir a dhéanamh dhóibh.
Na dleachta ar thobac d'athrú.
7.—(1) Déanfar an dleacht chustam ar thobac a forchuireadh le halt 20 den Acht Airgeadais, 1932 (Uimh. 20 de 1932), d'éileamh, a thobhach agus d'íoc, amhail ar an 16ú lá de Dheireadh Fómhair, 1947, agus ón lá sin amach, do réir na rátaí ar leithligh a sonraítear i gCuid I den Dara Sceideal a ghabhas leis an Acht seo in ionad na rátaí ar dá réir is inéilithe an dleacht sin anois de bhuaidh ailt 6 den Acht Airgeadais, 1947 (Uimh. 15 de 1947).
(2) Déanfar an dleacht mháil ar thobac a forchuireadh le halt 19 den Acht Airgeadais, 1934 (Uimh. 31 de 1934), d'éileamh, a thobhach agus d'íoc, amhail ar an 16ú lá de Dheireadh Fómhair, 1947, agus ón lá sin amach, do réir na rátaí faoi seach a sonraítear i gCuid II den Dara Sceideal a ghabhas leis an Acht seo in ionad na rátaí ar dá réir is inéilithe an dleacht sin anois de bhuaidh ailt 6 den Acht Airgeadais, 1947 (Uimh. 15 de 1947).
(3) Beidh feidhm ag fo-ailt (3) go (5) den alt sin 19 den Acht Airgeadais, 1934, maidir le tobac is inchurtha faoin dleacht mháil a forchuireadh le fo-alt (1) den alt sin do réir ráta a sonráitear i gCuid II den Dara Sceideal a ghabhas leis an Acht seo agus chun críocha na feidhme sin léireofar tagairtí sna fo-ailt sin (3) go (5) den alt sin 19 do Chuid I den tSeú Sceideal a ghabhas leis an Acht Airgeadais, 1934, adúradh, agus beidh éifeacht acu, mar thaghairtí do Chuid II den Dara Sceideal a ghabhas leis an Acht seo.
(4) An lacáiste ar thobac cruafháiscthe a luaitear i bhfo-alt (2) d'alt 17 den Acht Airgeadais, 1940 (Uimh. 14 de 1940), is lacáiste do réir dhá scilling agus ocht bpingne an punt a bheas ann maidir le haon tobac den tsórt sin a díolfar agus a cuirfear amach chun a úsáidte sa Stát ag aon mhonaróir ceadúnaithe an 16ú lá de Dheireadh Fómhair, 1947, nó dá éis sin.
An dleacht shiamsa a leasú.
8.—(1) Ar an 16ú lá d'Eanáir, 1948, agus dá éis sin, beidh éifeacht ag fo-alt (5) d'alt 25 den Acht Airgeadais, 1932 (Uimh. 20 de 1932), amhail is dá ndéantaí na rátaí seo a leanas a chur in ionad na rátaí a cuireadh ann le fo-alt (1) d'alt 10 den Acht Airgeadais, 1947 (Uimh. 15 de 1947), is é sin le rá:—
Má bhoínn an íocaíocht as dul isteach, gan an dleacht d'áireamh, | An Ráta Dleachta | ||||||||
s. | d. | s. | d. | s. | d. | ||||
níos mó ná | 0 | 4 | gan bheith níos mó ná | 0 | 5 | .. | 0 | 3 | |
,, ,, | 0 | 5 | ,, ,, | 0 | 6 | .. | 0 | 4 | |
,, ,, | 0 | 6 | ,, ,, | 0 | 8 | .. | 0 | 6 | |
,, ,, | 0 | 8 | ,, ,, | 1 | 0 | .. | 0 | 9 | |
,, ,, | 1 | 0 | ,, ,, | 1 | 3 | .. | 1 | 0 | |
,, ,, | 1 | 3 | ,, ,, | 1 | 9 | .. | 1 | 6 | |
,, ,, | 1 | 9 | ,, ,, | 2 | 3 | .. | 2 | 3 | |
,, ,, | 2 | 3 | ,, ,, | 3 | 0 | .. | 3 | 0 | |
,, ,, | 3 | 0 | ,, ,, | 4 | 0 | .. | 4 | 0 | |
,, ,, | 4 | 0 | .. .. .. .. | .. | 4 | 0 | ar | ||
an gcéad 4s. agus 4s. ar gach 4s. nó cuid de 4s. sa bhreis. | |||||||||
(2) Ar an 16ú lá d'Eanáir, 1948, agus dá éis sin, beidh éifeacht ag fo-alt (2) d'alt 11 den Acht Airgeadais, 1936 (Uimh. 31 de 1936), amhail is dá ndéantaí na rátaí seo a leanas a chur in ionad na rátaí a cuireadh ann le fo-alt (2) d'alt 10 den Acht Airgeadais, 1947, is é sin le rá:—
Má bhoínn an íocaíocht as dul isteach, gan an dleacht d'áireamh, | An Ráta Dleachta | ||||||||
s. | d. | s. | d. | s. | d. | ||||
níos mó ná | 0 | 4 | gan bheith níos mó ná | 0 | 5 | .. | 0 | 3 | |
,, ,, | 0 | 5 | ,, ,, | 0 | 6 | .. | 0 | 4 | |
,, ,, | 0 | 6 | ,, ,, | 0 | 6½ | .. | 0 | 5½ | |
,, ,, | 0 | 6½ | ,, ,, | 0 | 8 | .. | 0 | 8 | |
,, ,, | 0 | 8 | ,, ,, | 0 | 10 | .. | 0 | 10 | |
,, ,, | 0 | 10 | ,, ,, | 1 | 1 | .. | 1 | 3 | |
,, ,, | 1 | 1 | ,, ,, | 1 | 4 | .. | 1 | 8 | |
,, ,, | 1 | 4 | ,, ,, | 1 | 6 | .. | 2 | 0 | |
,, ,, | 1 | 6 | ,, ,, | 1 | 9 | .. | 2 | 6 | |
,, ,, | 1 | 9 | ,, ,, | 2 | 0 | .. | 3 | 0 | |
,, ,, | 2 | 0 | ,, ,, | 3 | 0 | .. | 4 | 6 | |
,, ,, | 3 | 0 | ,, ,, | 4 | 0 | .. | 6 | 0 | |
,, ,, | 4 | 0 | .. .. .. .. | .. | 6 | 0 | ar | ||
an gcéad 4s. agus 6s. ar gach 4s. nó cuid de 4s. sa bhreis. | |||||||||
(3) Beidh éifeacht ag mír (c) d'fho-alt (3) d'alt 11 den Acht Airgeadais, 1936 (Uimh. 31 de 1936), maidir le dleacht shiamsa (do réir bhrí na ailt sin 11) a híocfar ar íocaíochta, a deanfar an an 16ú lá d'Eanáir, 1948, nó dá éis sin, as dul isteach go dtí siamsa in aon amharclainn den tsórt a luaitear sa bhfo-alt sin (3) amhail is dá ndéantaí na focail “cúig déag faoi gcéad den dleacht sin” a chur in ionad na bhfocal “tríocha faoin gcéad den diúité sin” (a cuireadh ann le fo-alt (3) d'alt 10 den Acht Airgeadais, 1947).
Na dleachta custam ar bheoir d'athrú.
9.—(1) In ionad na ndleacht custam a forchuireadh le fo-alt (1) d'alt 5 den Acht Airgeadais (Uimh. 2), 1939 (Uimh. 33 de 1939), déanfar, amhail ar an 16ú lá Dheireadh Fómhair, 1947, agus ón lá sin amach, dleacht chustam do réir na rátaí seo a leanas d'éileamh, a thobhach agus d'íoc ar an mum, an bheoir sprúis nó an bheoir dhubh, an fhionn-bheoir Bheirlíneach agus na hullmhóidí eile go léir (pé acu giosálta nó neamh-ghiosálta dhóibh) dá samhail sin a hallmhuireofar isteach sa Stát, is é sin le rá:—
(a) ar gach sé ghalún tríochad beorach a beidh a foirt, nó a rabhdar roimh ghiosáil, de shaindlús nach mó ná míle dhá chéad agus cúig gráid déag, dhá phunt cheathrachad agus cheithre scillinge;
(b) ar gach sé ghalún tríochad beorach a mbeidh a foirt, nó a rabhdar roimh ghiosáil, de shaindlús is mó ná míle dhá chéad agus cúig gráid déag, naoi bpuint cheathrachad, deich scillinge agus ceithre pingne.
(2) In ionad na dleachta custam a forchuireadh le fo-alt (2) d'alt 5 den Acht Airgeadais (Uimh. 2), 1939, déanfar, amhail ar an 16ú lá de Dheireadh Fómhair, 1947, agus ón lá sin amach, dleacht chustam d'éileamh, a thobhach agus d'íoc ar an mbeoir go léir d'aon tsórt (seachas beoir is inchurtha faoin dleacht a forchuirtear leis an bhfo-alt sin roimhe seo den alt seo) a hallmhuireofar isteach sa Stát, do réir deich bpuint, aon scilling déag agus sé pingne ar gach sé ghalún tríochad beorach a raibh a foirt, roimh ghiosáil, de shaindlús míle agus cúig gráid chaogad.
(3) In ionad na haistarrainge is iníochta faoi fho-alt (3) d'alt 5 den Acht Airgeadais (Uimh. 2), 1939, lamhálfar agus íocfar, i gcás ina n-onnmhuireofar nó a loingseofar chun a húsáidte mar stóras beoir allmhuirithe a gcuirfear ina luí ar na Coimisinéirí Ioncaim gur híocadh uirthi an dleacht a forchuirtear le ceachtar den dá fho-alt sin roimhe seo den alt seo, aistarraing, arna ríomh do réir saindlúis bhunaidh na beorach sin, do réir deich bpunt, aon scilling déag agus trí pingne ar gach sé ghalún tríochad beorach ar míle agus cúig gráid chaogad a saindlús bunaidh.
(4) Más rud é, i gcás beorach is inchurtha faoin dleacht a forchuirtear le fo-alt (2) den alt seo nó i gcás beorach ar a bhfuil aistarraing faoi fho-alt (3) den alt seo iníochtha, nach ionann saindlús na beorach sin agus an saindlús a luaitear sa bhfo-alt sin (2) nó sa bhfo-alt sin (3) (pé acu is iomchuí), athrófar an dleacht sin nó an aistarraing sin (pé acu é) i gcoibhneas leis sin.
(5) Ní bheidh feidhm ná éifeacht ag alt 24 den Acht Airgeadais, 1933 (Uimh. 15 de 1933), maidir le ceachtar de na dleachta custam a forchuirtear leis an alt seo.
An dleacht mháil ar bheoir d'athrú.
10.—(1) In ionad na dleachta máil a forchuireadh le halt 6 den Acht Airgeadais (Uimh. 2), 1939 (Uimh. 33 de 1939), éileofar, toibheofar agus íocfar ar an mbeoir go léir a grúdófar sa Státe an 16ú lá de Dheireadh Fómhair, 1947, nó dá éis sin, dleacht mháil do réir deich bpunt agus aon scilling déag ar gach sé ghalún tríochad foirt de shaindlús míle agus cúig gráid chaogad.
(2) In ionad na haistarrainge is iníoctha faoi alt 6 den Acht Airgeadais (Uimh. 2), 1939, lamhálfar agus íocfar, i gcás ina n-onnmhuireofar mar mharsantas nó chun a húsáidte mar stóras loinge beoir a gcuirfear ina luí ar na Coimisinéirí Ioncaim gur híocadh uirthi an dleacht mháil a forchuirtear leis an alt seo, aistarraing, arna ríomh do réir saindlúis bhunaidh na beorach sin, do réir deich bpunt, aon scilling déag agus trí pingne ar gach sé ghalún tríochad ar míle agus cúig gráid chaogad a saindlús bunaidh.
(3) I gcás beorach nach ionann a saindlús agus an saindlús a luaitear sa bhfo-alt iomchuí den alt seo, athrófar i gcoibhneas leis sin an dleacht is inéilithe nó an aistarraing is iníoctha (pé acu é) de bhun an ailt seo.
Na dleachta ar fheithiclí inneallghluaiste d'athrú.
11.—(1) Ar an 1ú lá d'Eanáir, 1948, agus dá éis sin, beidh éifeacht ag alt 20 den Acht Airgeadais, 1926 (Uimh. 35 de 1926), agus ag an Tríú Sceideal a ghabhas leis an Acht sin, arna leasú:—
(a) amhail is dá ndúblaítí gach ráta dleachta dá luaitear i mír 1 den Sceideal,
(b) amhail is dá gcuirtí na fo-mhíreanna seo a leanas isteach i mír 6 den Sceideal:—
“(aa) Feithiclí a húsáidtear mar fheithiclí beaga seirbhíse poiblí do réir bhrí an Achta um Thrácht ar Bhóithre, 1933 (Uimh. 11 de 1933):
feithiclí ná fuil thar 8 n-eachneart iontu nó a tiomáintear le leictreachas .. | £8 |
feithiclí thar 8 n-eachneart .. .. | £1 ar gach aonad nó cuid d'aonad eachnirt suas go dtí £20 ar a mhéid. |
I gcás aon fheithicle lena mbaineann an fho-mhír seo agus a bhfuil thar 10 n-eachneart inti agus a bhfuil teacsaí-mhéadar feistithe uirthi agus a húsáidtear go dleathach mar fheithicil sheirbhíse sráide do réir bhrí an Achta um Thrácht ar Bhóithre, 1933, nó chun críocha a ghabhas le húsáid den tsórt sin agus chun na gcríocha sin amháin, ní héileofar ná ní toibheofar aon dleacht de bhreis ar £10.
(bb) Aon fheithicil a rinneadh nó a hoiriúnaíodh lena húsáid, agus a húsáidtear d'aon fheidhm, chun inneall, ceardlann, feist nó gléas d'iompar agus ná húsáidtear chun aon ualach eile d'iompar ach amháin earraí a húsáidtear maidir leis an inneall, an cheardlann, an feist nó an gléas sin nó earraí a próisíodh nó a monaraíodh ann:
feithiclí ná fuil thar 8 n-eachneart iontu nó a tiomáintear le leictreachas .. | £8 |
feithiclí thar 8 n-eachneart .. | £1 ar gach aonad nó cuid d'aonad eachnirt,” |
(c) amhail is dá gcuirtí an méid seo a leanas in ionad fo-mhíre (c) de mhír 6 den Sceideal:—
“(c) feithiclí eile lena mbaineann an mhír seo—
feithiclí ná fuil thar 8 n-eachneart iontu nó a tiomáintear le leictreachas .. | £12 |
feithiclí a bhfuil thar 8 n-eachneart iontu ach ná fuil thar 9 n-eachneart iontu .. .. .. | £13 10s. |
feithiclí a bhfuil thar 9 n-eachneart iontu ach ná fuil thar 10 n-eachneart iontu .. .. .. | £15 |
feithiclí a bhfuil thar 10 n-eachneart iontu ach ná fuil thar 11 eachneart iontu .. .. .. | £18 |
feithiclí a bhfuil thar 11 eachneart iontu ach ná fuil thar 12 eachneart iontu .. .. .. | £20 |
feithiclí thar 12 eachneart .. | £20 móide £2 ar gach aonad nó cuid d'aonad eachnirt de bhreis ar 12 eachneart.” |
(2) Bainfidh an proviso a cuireadh isteach le halt 16 den Acht Airgeadais, 1936 (Uimh. 31 de 1936), agus a ghabhas le mír 6 den Tríú Sceideal a ghabhas leis an Acht Airgeadais, 1926 (a bhaineas leis an loghaíocht i leith feithiclí a cóimeáltar sa Stát) le feithiclí lena mbaineann na forála a cuirtear isteach sa Sceideal sin le mír (b) d'fho-alt (1) den alt seo agus beidh éifeacht aige maidir leis na feithiclí sin amhail mar atá éifeacht aige maidir le feithiclí lena mbaineann fo-alt (c) (a cuireadh isteach le mír (c) d'fho-alt (1) den alt seo) de mhír 6 den Sceideal sin.
(3) Athghairmtear leis seo, amhail ar an 1ú lá d'Eanáir, 1948, agus ón lá sin amach, alt 23 den Acht Airgeadais, 1934 (Uimh. 31 de 1934).
Eisceadh ó dhleacht i gcás feithiclí a húsáidtear chun trealamh tarrthála d'iompar.
12.—(1) Ní bheidh aon dleacht iníoctha faoi alt 13 den Finance Act, 1920, arna leasú, i leith feithicle inneallghluaiste ná húsáidtear ach chun báid tarrthála gona bhfearas nó aon trealamh chun cabhrú le caomhnadh daoine agus maoine i gcásanna longbhriste agus guaise ar muir d'iomlua (trí iompar nó trí tharraingt), agus ní bheidh feithicil inneallghluaiste a húsáidtear chuige sin inchurtha faoi ráta dleachta níos airde de bhíthin na húsáide sin amháin.
(2) Athghairmtear leis seo alt 10 den Acht Airgeadais, 1930 (Uimh. 20 de 1930).
CUID III.
Dleachta Stampa.
Na dleachta staropa ar thíolacadh agus ar aistriú talún d'athrú.
13.—(1) Na dleachta stampa is inéilithe ar thíolacadh nó aistriú tailte, tionóntán agus oidhreachtán faoin mírcheann “Conveyance or transfer on sale of any property” sa Chéad Sceideal a ghabhas leis an Stamp Act, 1891, arna leasú le hachtacháin ina dhiaidh sin, is do réir dhá phunt agus deich scillinge in aghaidh gach caoga punt nó codán de chaoga punt de mhéid nó de luach na comaoine a bheid, an 1ú lá de Nollaig, 1947, agus dá éis sin, in ionad na rátaí dob inéilithe díreach roimh an lá sin.
(2) Ní bheidh feidhm ag fo-alt (1) den alt seo—
(a) i gcás ina ndéanfaidh údarás áitiúil tíolacadh nó aistriú faoi fhorála Acht Tithe an Lucht Oibre, 1890 go 1931, nó Acht na Sclábhaithe, 1883 go 1941, nó aon Acht ag leasú nó ag leathnú na nAcht sin, nó i gcás ina ndéanfaidh cumann a bheas cláraithe faoi Achta na gCumann Tionscail agus Soláthair, 1893 go 1936, tíolacadh nó aistriú, do réir scéime chun tithe a chur ar fáil dá chomhaltaí, chun comhalta nó chun an chomhalta sin agus céile an chomhalta;
(b) in aon chás eile—
(i) mura mó ná cúig chéad punt méid nó luach na comaoine agus má bhíonn ráiteas san ionstraim á dheimhniú ná fuil an eadarbheart a déantar léi ina cuid d'eadarbheart is mó ná sin ná ina cuid de shreath eadarbheart ar mó ná cúig chéad punt méid nó luach na comaoine ina leith nó comhiomlán méid nó luach na comaoine sin, nó
(ii) más mó ná cúig chéad punt méid nó luach na comaoine ach nach mó ná míle punt é agus má bhíonn ráiteas san ionstraim á dheimhniú ná fuil an eadarbheart a déantar léi ina cuid d'eadarbheart is mó ná sin ná ina cuid de shreath eadarbheart.
(3) I gcás den tsórt a luaitear i mír (b) (ii) d'fho-alt (2) den alt seo is mar seo a leanas a bheas an dleacht is inéilithe an 1ú lá de Nollaig, 1947, agus dá éis sin:—
I gcás méid nó luach comaoine an díolacháin a bheith—
£ | £ | |||
Thar 500 gan bheith thar | 550 | .. | £7 | 10s. |
,, 550 ,, ,, ,, | 600 | .. | £10 | |
,, 600 ,, ,, ,, | 650 | .. | £15 | |
,, 650 ,, ,, ,, | 700 | .. | £20 | |
,, 700 ,, ,, ,, | 750 | .. | £25 | |
,, 750 ,, ,, ,, | 800 | .. | £30 | |
,, 800 ,, ,, ,, | 850 | .. | £35 | |
,, 850 ,, ,, ,, | 900 | .. | £40 | |
,, 900 ,, ,, ,, | 950 | .. | £45 | |
,, 950 ,, ,, ,, | 1,000 | .. | £50 |
(4) Beidh éifeacht ag na forála sin roimhe seo den alt seo i gcás (agus sa chás sin amháin) ina mbeidh san ionstraim ráiteas ón bpáirtí a mbeidh an mhaoin á tíolacadh nó á haistriú chuige á dheimhniú gur duine sonraithe acu seo a leanas an duine a thiocfas i dteideal an leasa thairbhiúil uile sa mhaoin (nó, i gcás níos mó ná duine amháin a theacht i dteidil leasa thairbhiúil inti, gach duine faoi leith acu):—
(a) saoránach Éireannach,
(b) duine atá de thuras na huaire ina ghnáthchónaí sa Stát agus a bhí ina ghnáthchónaí sa Stát go leanúnach ar feadh na dtrí mblian díreach roimh an 15ú lá de Dheireadh Fómhair, 1947,
(c) comhlucht corprach a corpraíodh sa Stát an 15ú lá de Dheireadh Fómhair, 1947, nó roimhe sin,
(d) comhlucht corprach a corpraíodh lasmuigh den Stát agus a lóisteáil le cláraitheoir na gcuideachtan, an 15ú lá de Dheireadh Fómhair, 1947, nó roimhe sin, na doiciméidí agus na sonraí a luaitear i bhfo-alt (1) d'alt 274 den Companies (Consolidation) Act, 1908,
(e) duine atá go dleathach ag seoladh gnótha a thig laistigh d'fhorála aon mhíre d'fho-alt (1) d'alt 9 den Acht chun Déantúis a Rialú, 1934 (Uimh. 36 de 1934), nó
(f) comhlucht corprach a corpraíodh sa Stát tar éis an 15ú lá de Dheireadh Fómhair, 1947, i gcás níos mó ná leath (do réir luacha ainmniúil) na scaireanna de gach aicme a heisíodh a bheith ar únaeracht tairbhiúil ag daoine a bhfuil gach duine acu i dtrácht i mír de mhíreanna (a) go (e) den fho-alt seo.
(5) In aon chás ina mbeidh, de bhuaidh fo-ailt (4) den alt seo, forála fo-alt (1), (2) agus (3) den alt seo gan éifeacht a bheith acu, is iad dleachta stampa is inéilithe, an 1ú lá de Nollaig, 1947, agus dá éis sin, ar thíolacadh nó aistriú tailte, tionóntán agus oidhreachtán faoin mírcheann “Conveyance or Transfer on sale of any property” sa Chéad Sceideal a ghabhas leis an Stamp Act, 1891, arna leasú le hachtacháin ina dhiaidh sin, ná dleachta stampa do réir ráta (dá ngairmtear an ráta ard san alt seo) chúig puint fhichead faoin gcéad de mhéid nó de luach na comaoine in ionad na rátaí dob inéilithe díreach roimhe sin.
(6) (a) Faoi réir míre (b) den fho-alt seo, bainfidh an t-alt seo le haon tíolacadh nó aistriú tailte, tionóntán agus oidhreachtán a oibreos mar dhiúscairt shaorálach inter vivos, agus déanfar tagairt san alt seo do mhéid nó luach aon chomaoine a léiriú maidir le dleacht is inéilithe ar an tíolacadh nó ar an aistriú sin mar thagairt do luach na maoine.
(b) Ní bhainfidh an t-alt seo le tíolacadh ná aistriú tailte, tionóntán agus oidhreachtán a oibreos mar diúscairt shaorálach inter vivos má bhíonn gaol i slí acu seo a leanas ag an duine a thiocfas i dteideal an leasa thairbhiúil uile sa mhaoin (nó, i gcás níos mó ná duine amháin a theacht i dteideal leasa thairbhiúil inti, ag gach duine faoi leith acu) leis an duine nó le gach duine de na daoine a bhí díreach roimhe sin i dteideal an leasa thairbhiúil uile sa mhaoin, is é sin le rá, mar dhír-shliochtach, deartháir nó deirfiúr, nó mar dhír-shliochtach dearthár nó deirfíre, agus má bhíonn san ionstraim deimhniú sa chéill sin ón bpáirtí a mbeidh an mhaoin á tíolacadh nó á haistriú chuige.
(7) (a) Bainfidh an fo-alt seo le gach tíolacadh nó aistriú tailte, tionóntán agus oidhreachtán, pé acu ar a ndíol é nó i gcás ina n-oibreoidh mar dhiúscairt shaorálach inter vivos mura rud é go mbeidh an duine a thiocfas i dteideal an leasa thairbhiúil uile sa mhaoin, nó, i gcás níos mó ná duine amháin a theacht i dteideal leasa thairbhiúil inti, go mbeidh gach duine faoi leith acu in dtrácht i mír de mhíreanna (a) go (f) d'fho-alt (4) den alt seo.
(b) Más rud é, ar thríocha lá a bheith caite tar éis a fhorghníomhuithe, go mbeidh tíolacas nó aistriú lena mbaineann an fo-alt seo gan bheith stampálta nó gan bheith stampálta do réir an ráta aird, beidh suim is comhionann le dhá oiread na dleachta do réir an ráta aird ina fiach a bheas dlite don Aire Airgeadais chun tairbhe an Phríomh-Chiste ar an duine a mbeidh an mhaoin á tíolacadh nó á haistriú chuige leis sin, nó, i gcás níos mó ná duine amháin den tsórt sin a bheith ann, ar na daoine sin i gcomhpháirt agus go leithleach, agus beidh sí iníoctha leis na Coimisinéirí Ioncaim agus beidh an tsuim sin inaisgabhála ar agra an Ard-Aighne in aon chúirt dlínse inniúla.
(c) Féadfaidh na Coimisinéirí Ioncaim más cuí leo, tráth ar bith tar éis céad-fhorghníomhuithe tíolacais nó aistrithe lena mbaineann an fo-alt seo, an tsuim is inaisgabhála faoi mhír (b) den fho-alt seo a mhaolú nó a mhaitheamh.
(8) (a) Má bheirtear fógra, i scríbhinn, roimh an 1ú lá de Nollaig 1947, do na Coimisinéirí Ioncaim gur comhlánaíodh conradh, roimh an 29ú lá de Dheireadh Fómhair, 1947, chun aon tailte, tionóntáin agus oidhreachtáin a dhíol agus más deimhin leis na Coimisinéirí go dtugann tíolacas nó aistriú a forghníomhófar an 1ú lá de Nollaig, 1947, nó dá éis sin, éifeacht don díol sin agus ná tugann sé éifeacht do dhíol ar comhlánaíodh conradh ina leith an 29ú lá de Dheireadh Fómhair, 1947, nó dá éis sin, ansin, d'ainneoin aon ní sna fo-ailt sin roimhe seo den alt seo, is iad dleachta stampa is inéilithe ar an tíolacas nó an t-aistriú sin ná na dleachta stampa dob inéilithe dá mba rithfí an tAcht seo.
(b) Féadfaidh na Coimisinéirí Ioncaim a cheangal ar an duine a bhéarfas an fógra pé sonraí a mheasfaid is gá a thabhairt dóibh laistigh de pé tréimhse a ordóid.
(c) Is tuigthe tíolacas nó aistriú ar a n-éileofar dleacht do réir míre (a) den fho-alt seo a bheith stampálta go cuí i gcás (agus sa chás sin amháin) ina mbeidh na Coimisinéirí Ioncaim tar éis a dtuairim a thabhairt ina thaobh do réir ailt 12 den Stamp Act, 1891, agus ina mbeidh stampa ar leith ar an ionstraim á chur in iúl go bhfuil sí stampálta go cuí.
CUID IV.
Ginearalta.
Airgead d'aistriú as an Ród-Chiste chun an Stát-Chiste.
14.—D'fhonn airgead a sholáthar le haghaidh muirear ginearálta a thitfeas ar an bPríomh-Chiste, déanfar suim dhá chéad míle punt d'aistriú agus d'íoc as an Ród-Chiste isteach sa Stát-Chiste pé tráth nó trátha sa bhliain airgeadais dar críoch an 31ú lá de Mhárta, 1948, agus i pé slí, a ordós an tAire Airgeadais.
Cúram agus bainistí cánach agus dleacht.
15.—Cuirtear faoi chúram agus bainistí na gCoimisinéirí Ioncaim leis seo na cánacha agus na dleachta uile (ach amháin na dleachta máil ar fheithiclí inneallghluaiste) a forchuirtear leis an Acht seo.
Gearrtheideal agus léiriú.
16.—(1) Féadfar an tAcht Airgeadais (Uimh. 2), 1947, a ghairm den Acht seo.
(2) Léireofar Cuid I den Acht seo i dteannta na nAcht Cánach Ioncaim.
(3) Léireofar Cuid II den Acht seo, a mhéid a bhaineas sí le dleachta custam, i dteannta na nAcht Custam agus, a mhéid a bhaineas sí le dleachta máil, i dteannta na reacht a bhaineas leis na dleachta máil agus le bainistí na ndleacht sin.
AN CHEAD SCEIDEAL.
Biotaille (Ratai Gnathdhleachta Custam).
An saghas Biotáille | Rátaí Fábhair | Lánrátaí | ||||||||||
Sa Chasc | Sa Bhuidéal | Sa Chasc | Sa Bhuidéal | |||||||||
£ | s. | d. | £ | s. | d. | £ | s. | d. | £ | s. | d. | |
Ar gach galún, arna ríomh do réir phrofa, dhíobh seo:— | ||||||||||||
Branda nó rum .. .. | 6 | 17 | 4 | 6 | 18 | 4 | 6 | 19 | 10 | 7 | 0 | 10 |
Rum tacair nó geinéibh .. | 6 | 17 | 5 | 6 | 18 | 5 | 6 | 19 | 11 | 7 | 0 | 11 |
Biotáille neamilsithe seachas na saghsanna a luadh cheana .. .. .. | 6 | 17 | 5 | 6 | 17 | 5 | 6 | 19 | 11 | 6 | 19 | 11 |
Ar gach galún de bhiotáille chumhraithe .. .. .. | 10 | 19 | 2 | 11 | 0 | 2 | 11 | 3 | 2 | 11 | 4 | 2 |
Ar gach galún de licéirí, coirdéil, meascáin agus ullmhóidí eile sa bhuidéal a hiontrálfar i slí a thaispeánfas ná fuil an neart le tástáil .. .. | -- | 9 | 6 | 3 | -- | 9 | 9 | 7 | ||||
Ar gach galún, arna ríomh do réir phrofa, d'aon tsaghas biotáille nár luadh cheana, lena n-áirítear nafta agus alcól meithleach arna n-íonú chun iad a dhéanamh inóil, agus meascáin agus ullmhóidí ina mbeidh biotáille .. .. | 6 | 17 | 5 | 6 | 18 | 5 | 6 | 19 | 11 | 7 | 0 | 11 |
AN DARA SCEIDEAL.
Dleachta ar Thobac.
Cuid I
Custaim.
£ | s. | d. | ||
Tobac Neamonaraithe:— | ||||
Má bhíonn sé scúite nó díloirgnithe:— | ||||
Agus 10 lb. nó níos mó de fhliuchra i ngach | ||||
100 lb. meáchain de .. .. .. .. .. | an lb. | 1 | 10 | 6½ |
Agus níos lú ná 10 lb. de fhliuchra i ngach | ||||
100 lb. meáchain de .. .. .. .. .. .. | ,, | 1 | 13 | 11½ |
Mura mbíonn sé scúite nó díloirgnithe:— | ||||
Agus 10 lb. nó níos mó de fhliuchra i ngach | ||||
100 lb. meáchain de .. .. .. .. .. | ,, | 1 | 10 | 6 |
Agus níos lú ná 10 lb. de fhliuchra i ngach | ||||
100 lb. meáchain de .. .. .. .. .. .. | ,, | 1 | 13 | 11 |
An lánráta | An ráta fábhair | ||||||
£ | s. | d. | £ | s. | d. | ||
Tobac Monaraithe, eadhon:— | |||||||
Todóga .. .. .. .. .. | an lb. | 2 | 8 | 8 | 2 | 0 | 6⅔ |
Toitíní .. .. .. .. .. | ,, | 2 | 6 | 10 | 1 | 19 | 01/3 |
Cavendish nó Negrohead .. .. | ,, | 2 | 4 | 8 | 1 | 17 | 2⅔ |
Cavendish nó Negrohead a | |||||||
monaraíodh faoi Bhanna .. .. .. | ,, | 1 | 18 | 9 | 1 | 12 | 3½ |
Tobac Monaraithe eile .. .. .. | ,, | 1 | 18 | 9 | 1 | 12 | 3½ |
Snaois a bhfuil níos mó ná 13 lb. de fhliuchra i ngach 100 lb. | |||||||
meáchain di .. .. .. .. .. | ,, | 1 | 16 | 10 | 1 | 10 | 81/3 |
Snaois ná fuil níos mó ná 13 lb. de fhliuchra i ngach 100 lb. | |||||||
meáchain di .. | ,, | 2 | 4 | 8 | 1 | 17 | 2⅔ |
Cuid II
Mál.
£ | s. | d. | ||
Tobac Neamonaraithe, eadhon:— | ||||
Agus 10 lb. nó níos mó de fhliuchra i ngach | ||||
100 lb. meáchain de .. .. .. .. .. | an lb. | 1 | 9 | 5 |
Agus níos lú ná 10 lb. de fhliuchra i ngach | ||||
100 lb. meáchain de .. .. .. .. .. .. | ,, | 1 | 12 | 8 |
Tobac Monaraithe, eadhon:— | ||||
Cavendish nó Negrohead a Monaraíodh faoi | ||||
Bhanna .. .. .. .. .. .. .. | ,, | 1 | 18 | 2 |
Number 33 of 1947.
FINANCE (No. 2) ACT, 1947.
ARRANGEMENT OF SECTIONS
Income Tax.
Section | |
Customs and Excise.
Exemption from duty of vehicles used for transport of life-saving equipment. |
Stamp Duties.
Alteration of stamp duties on conveyances and transfers of land. |
General.
Acts Referred to | |
No. 7 of 1927 | |
No. 15 of 1946 | |
No. 11 of 1928 | |
No. 15 of 1947 | |
No. 14 of 1940 | |
No. 28 of 1935 | |
No. 18 of 1937 | |
No. 15 of 1933 | |
No. 35 of 1926 | |
No. 20 of 1932 | |
No. 31 of 1934 | |
No. 31 of 1936 | |
No. 33 of 1939 | |
No. 11 of 1933 | |
No. 20 of 1930 | |
No. 36 of 1934 | |
Number 33 of 1947.
FINANCE (No. 2) ACT, 1947.
PART I.
Income Tax.
Deductions of income tax after 5th April 1948.
1.—(1) Every sum paid or deducted in respect of income tax within two months after the 5th day of April, 1948, which consists wholly of a payment or deduction made by virtue of section 6 of the Provisional Collection of Taxes Act, 1927 (No. 7 of 1927), in respect of income tax for the year beginning on the 6th day of April, 1948, shall be calculated at the rate of seven shillings in the pound, and the said section 6 shall apply and have effect in relation thereto as if that rate had been the standard rate of income tax for the year beginning on the 6th day of April, 1947.
(2) The following provisions shall apply and have effect in relation to every sum paid or deducted in respect of income tax within two months after the 5th day of April, 1948, which consists partly of a payment or deduction made in respect of income tax for the year beginning on the 6th day of April, 1947, and partly of a payment or deduction made, by virtue of section 6 of the Provisional Collection of Taxes Act, 1927 (No. 7 of 1927), in respect of income tax for the year beginning on the 6th day of April, 1948, that is to say:—
(a) so much of the said sum as consists of a payment or deduction in respect of income tax for the year beginning on the 6th day of April, 1947, shall be calculated at the rate of six shillings and sixpence in the pound, being the standard rate of income tax for that year;
(b) so much of the said sum as consists of a payment or deduction made, by virtue of the said section 6, in respect of income tax for the year beginning on the 6th day of April, 1948, shall be calculated at the rate of seven shillings in the pound, and the said section 6 shall apply and have effect in relation thereto as if that rate had been the standard rate of income tax for the year beginning on the 6th day of April, 1947.
Sur-tax for the years 1946-47 and 1947-48.
2.—(1) Notwithstanding anything to the contrary contained in section 1 of the Finance Act, 1946 (No. 15 of 1946), sur-tax for the year beginning on the 6th day of April, 1946, 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 following rates in lieu of the rates referred to in the said section 1, that is to say:—
In respect of the first one thousand five hundred pounds of the income | Nil. |
In respect of the excess over one thousand five hundred pounds, | |
for every pound of the first five hundred pounds of the excess | Ninepence |
for every pound of the next one thousand pounds of the excess | One shilling and sixpence |
for every pound of the next one thousand pounds of the excess | Three shillings |
for every pound of the next one thousand pounds of the excess | Four shillings |
for every pound of the next one thousand pounds of the excess | Five shillings |
for every pound of the next two thousand pounds of the excess | Six shillings |
for every pound of the next two thousand pounds of the excess | Seven shillings and sixpence |
for every pound of the next ten thousand pounds of the excess | Eight shillings |
for every pound of the remainder of the excess | Eight shillings and sixpence |
(2) Section 3 of the Finance Act, 1928 (No. 11 of 1928), shall, in relation to the sur-tax for the year beginning on the 6th day of April, 1946, have effect subject to the provisions of this section.
(3) The amount payable by virtue of any assessment, made on or before the 15th day of October, 1947, in respect of sur-tax for the year beginning on the 6th day of April, 1946, to which any of the foregoing provisions of this section applies shall, by virtue of this section and without more, be deemed to be so varied as to give effect to such of the said provisions as is or are applicable.
(4) Section 1 of the Finance Act, 1947 (No. 15 of 1947), shall have effect subject to the provisions of this section.
PART II.
Customs and Excise.
Alteration of customs duties on toilet preparations, etc.
3.—On and from the 16th day of October, 1947, section 10 of the Finance Act, 1935 (No. 28 of 1935), and the First Schedule to that Act shall be construed as if every rate of duty mentioned in the third column of that Schedule at reference number 27 were doubled.
Alteration of customs duties on fur clothing, etc.
4.—(1) On and from the 16th day of October, 1947, the duty of customs on articles to which the provisions of section 7 of the Finance Act, 1937 (No. 18 of 1937), and the Third Schedule to that Act, as amended, apply, shall be at the rate of 75 per cent. ad valorem in lieu of the rate heretofore chargeable, so far as the said provisions relate to articles of the following description, which, in the opinion of the Revenue Commissioners, have not, before importation, been substantially worn or otherwise used, that is to say, articles of personal clothing and wearing apparel which, in the opinion of the Revenue Commissioners, are made wholly or mainly of fur, and component parts made wholly or mainly of fur, of articles of personal clothing and wearing apparel.
(2) The provisions of section 8 of the Finance Act, 1919, shall apply to the duty chargeable in accordance with subsection (1) of this section, with the substitution of the expression “the area of application of the Acts of the Oireachtas” for the expression “Great Britain and Ireland” and as though the said articles were mentioned 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.
Alteration of customs duties on wine.
5.—(1) In lieu of the customs duties on wine imposed by section 8 of the Finance Act, 1946 (No. 15 of 1946), there shall (subject to the provisions of this section) be charged, levied and paid as on and from the 16th day of October, 1947, the following customs duties on all wine imported into the State, that is to say:—
Wine— | £ | s. | d. | |
Not exceeding 25 degrees of proof spirit, | the gallon | 0 | 12 | 0 |
Exceeding 25 but not exceeding 30 degrees of proof Spirit | the gallon | 1 | 0 | 0 |
Exceeding 30 but not exceeding 42 degrees of proof spirit | the gallon | 2 | 8 | 0 |
And for every degree or fraction of a degree beyond the highest above charged, an additional duty | the gallon | 0 | 4 | 0 |
Sparkling wine in bottle, an additional duty, | the gallon | 2 | 10 | 0 |
Still wine not exceeding 25 degrees of proof spirit in bottle, an additional duty | the gallon | 0 | 8 | 0 |
Still wine exceeding 25 degrees of proof spirit in bottle, an additional duty | the gallon | 0 | 16 | 0 |
(2) The provisions of section 8 of the Finance Act, 1919, shall apply to the duties imposed by this section with the substitution of the expression “the area of application of the Acts of the Oireachtas” for the expression “Great Britain and Ireland”.
(3) For the purposes of this section wine rendered sparkling or effervescent and bottled in a bonded warehouse shall be deemed to be sparkling wine imported in bottle, and upon delivery for home consumption shall be charged with the duty imposed on sparkling wine by this section.
(4) Section 24 of the Finance Act, 1933 (No. 15 of 1933), shall not apply or have effect in relation to the customs duties imposed by this section.
(5) In this section the word “wine” includes the lees of wine.
Alteration of duties on spirits.
6.—(1) The Finance Act, 1920, as amended by section 7 of the Finance Act, 1946 (No. 15 of 1946), shall, as on and from the 16th day of October, 1947, be amended by the substitution in Part I of the First Schedule to the said Finance Act, 1920, of the matter set out in the First Schedule to this Act for the matter inserted therein by the said section 7, and subsection (1) of section 3 of the said Finance Act, 1920, shall have effect accordingly.
(2) The duty of excise imposed by subsection (2) of section 3 of the Finance Act, 1920, shall, as on and from the 16th day of October, 1947, be charged, levied and paid at the rate of six pounds, seventeen shillings the gallon (computed at proof) in lieu of the rate chargeable by virtue of subsection (2) of section 7 of the Finance Act, 1946.
(3) Nothing in this section shall operate to relieve from or to prejudice or affect the additional customs duties or the additional excise duty in respect of immature spirits imposed by section 9 of the Finance Act, 1926 (No. 35 of 1926).
Alteration of duties on tobacco.
7.—(1) The duty of customs on tobacco imposed by section 20 of the Finance Act, 1932 (No. 20 of 1932), shall, as on and from the 16th day of October, 1947, be charged, levied and paid at the several rates specified in Part I of the Second Schedule to this Act in lieu of the rates at which the said duty is now chargeable by virtue of section 6 of the Finance Act, 1947 (No. 15 of 1947).
(2) The duty of excise on tobacco imposed by section 19 of the Finance Act, 1934 (No. 31 of 1934), shall, as on and from the 16th day of October, 1947, be charged, levied, and paid at the several rates specified in Part II of the Second Schedule to this Act in lieu of the rates at which the said duty is now chargeable by virtue of section 6 of the Finance Act, 1947 (No. 15 of 1947).
(3) Subsections (3) to (5) of the said section 19 of the Finance Act, 1934, shall apply to tobacco which is chargeable with the duty of excise imposed by subsection (1) of that section at a rate specified in Part II of the Second Schedule to this Act and for the purpose of such application references in the said subsections (3) to (5) of the said section 19 to Part I of the Sixth Schedule to the said Finance Act, 1934, shall be construed and have effect as references to Part II of the Second Schedule to this Act.
(4) The rebate on hard pressed tobacco mentioned in subsection (2) of section 17 of the Finance Act, 1940 (No. 14 of 1940), shall, in respect of any such tobacco sold and sent out for use within the State by any licensed manufacturer on or after the 16th day of October, 1947, be at the rate of two shillings and eight pence per pound.
Amendments of entertainments duty.
8.—(1) On and after the 16th day of January, 1948, subsection (5) of section 25 of the Finance Act, 1932 (No. 20 of 1932), shall have effect as if, for the rates inserted therein by subsection (1) of section 10 of the Finance Act, 1947 (No. 15 of 1947), there were substituted the following rates, that is to say:—
Rate of Duty | ||||||||
Where the payment for admission, excluding duty, | ||||||||
s. | d. | s. | d. | s. | d. | |||
exceeds | 0 | 4 | and does | not exceed | 0 | 5 | 0 | 3 |
” | 0 | 5 | ” | ” | 0 | 6 | 0 | 4 |
” | 0 | 6 | ” | ” | 0 | 8 | 0 | 6 |
” | 0 | 8 | ” | ” | 1 | 0 | 0 | 9 |
” | 1 | 0 | ” | ” | 1 | 3 | 1 | 0 |
” | 1 | 3 | ” | ” | 1 | 9 | 1 | 6 |
” | 1 | 9 | ” | ” | 2 | 3 | 2 | 3 |
” | 2 | 3 | ” | ” | 3 | 0 | 3 | 0 |
” | 3 | 0 | ” | ” | 4 | 0 | 4 | 0 |
” | 4 | 0 | 4 | 0 | ||||
for the first 4s. and 4s. for every additional 4s. or part of 4s. | ||||||||
(2) On and after the 16th day of January, 1948, subsection (2) of section 11 of the Finance Act, 1936 (No. 31 of 1936), shall have effect as if, for the rates inserted therein by subsection (2) of section 10 of the Finance Act, 1947, there were substituted the following rates, that is to say:—
Rate of Duty | ||||||||
Where the payment for admission, excluding duty, | ||||||||
s. | d. | s. | d. | s. | d. | |||
exceeds | 0 | 4 | and does | not exceed | 0 | 5 | 0 | 3 |
” | 0 | 5 | ” | ” | 0 | 6 | 0 | 4 |
” | 0 | 6 | ” | ” | 0 | 6½ | 0 | 5½ |
” | 0 | 6½ | ” | ” | 0 | 8 | 0 | 8 |
” | 0 | 8 | ” | ” | 0 | 10 | 0 | 10 |
” | 0 | 10 | ” | ” | 1 | 1 | 1 | 3 |
” | 1 | 1 | ” | ” | 1 | 4 | 1 | 8 |
” | 1 | 4 | ” | ” | 1 | 6 | 2 | 0 |
” | 1 | 6 | ” | ” | 1 | 9 | 2 | 6 |
” | 1 | 9 | ” | ” | 2 | 0 | 3 | 0 |
” | 2 | 0 | ” | ” | 3 | 0 | 4 | 6 |
” | 3 | 0 | ” | ” | 4 | 0 | 6 | 0 |
” | 4 | 0 | 6 | 0 | ||||
for the first 4s. and 6s. for every additional 4s. or part of 4s. | ||||||||
(3) Paragraph (c) of subsection (3) of section 11 of the Finance Act, 1936 (No. 31 of 1936), shall, as respects entertainments duty (within the meaning of the said section 11) paid on payments, made on or after the 16th day of January, 1948, for admission to an entertainment in any such theatre as is mentioned in the said subsection (3), have effect as if, for the words “thirty per cent. of the said duty” (inserted by subsection (3) of section 10 of the Finance Act, 1947), there were substituted the words “fifteen per cent. of the said duty”.
Alteration of customs duties on beer.
9.—(1) In lieu of the duties of customs imposed by subsection (1) of section 5 of the Finance (No. 2) Act, 1939 (No. 33 of 1939), there shall, as on and from the 16th day of October, 1947, be charged, levied and paid on all mum, spruce or black beer, Berlin white beer and other preparations (whether fermented or not fermented) of/a similar character imported into the State, a duty of customs at the following rates, that is to say:—
(a) for every thirty-six gallons of beer of which the worts are, or were before fermentation, of a specific gravity not exceeding one thousand two hundred and fifteen degrees, forty-two pounds four shillings;
(b) for every thirty-six gallons of beer of which the worts are, or were before fermentation, of a specific gravity exceeding one thousand two hundred and fifteen degrees, forty-nine pounds, ten shillings and four pence.
(2) In lieu of the duty of customs imposed by subsection (2) of section 5 of the Finance (No. 2) Act, 1939, there shall, as on and from the 16th day of October, 1947, be charged, levied, and paid on all beer of any description (other than beer chargeable with the duty imposed by the foregoing subsection of this section) imported into the State, a duty of customs at the rate of ten pounds, eleven shillings and sixpence for every thirty-six gallons of beer of which the worts were before fermentation of a specific gravity of one thousand and fifty-five degrees.
(3) In lieu of the drawback payable under subsection (3) of section 5 of the Finance (No. 2) Act, 1939, there shall be allowed and paid on exportation or on shipment for use as stores of imported beer on which it is shown, to the satisfaction of the Revenue Commissioners, that the duty imposed by either of the foregoing subsections of this section has been paid, a drawback, calculated according to the original specific gravity of such beer, at the rate of ten pounds, eleven shillings and three pence on every thirty-six gallons of beer of which the original specific gravity was one thousand and fifty-five degrees.
(4) Where, in the case of beer which is chargeable with the duty imposed by subsection (2) of this section or in the case of beer on which drawback under subsection (3) of this section is payable, the specific gravity of such beer is different from the specific gravity mentioned in the said subsection (2) or in the said subsection (3) (whichever is relevant), the said duty or the said drawback (as the case may be) shall be varied proportionately.
(5) Section 24 of the Finance Act, 1933 (No. 15 of 1933), shall not apply or have effect in relation to either of the duties of customs imposed by this section.
Alteration of excise duty on beer.
10.—(1) In lieu of the duty of excise imposed by section 6 of the Finance (No. 2) Act, 1939 (No. 33 of 1939), there shall be charged, levied and paid on all beer brewed within the State on or after the 16th day of October, 1947, a duty of excise at the rate of ten pounds, eleven shillings for every thirty-six gallons of worts of a specific gravity of one thousand and fifty-five degrees.
(2) In lieu of the drawback payable under section 6 of the Finance (No. 2) Act, 1939, there shall be allowed and paid on exportation as merchandise or for use as ship's stores of beer on which it is shown, to the satisfaction of the Revenue Commissioners, that the duty of excise imposed by this section has been paid, a drawback, calculated according to the original specific gravity of such beer, at the rate of ten pounds, eleven shillings and three pence for every thirty-six gallons of which the original specific gravity was one thousand and fifty-five degrees.
(3) In the case of beer of which the specific gravity is different from the specific gravity mentioned in the relevant subsection of this section, the duty chargeable or the drawback payable (as the case may be) in pursuance of this section shall be varied proportionately.
Alteration of duties on mechanically propelled vehicles.
11.—(1) On and from the 1st day of January, 1948, section 20 of the Finance Act, 1926 (No. 35 of 1926), and the Third Schedule to that Act as amended, shall have effect as if—
(a) every rate of duty mentioned in paragraph 1 of the Schedule were doubled,
(b) the following subparagraphs were inserted in paragraph 6 of the Schedule:—
“(aa) Vehicles used as small public service vehicles within the meaning of the Road Traffic Act, 1933 (No. 11 of 1933):
not exceeding 8 horse-power or electrically propelled | £8 |
exceeding 8 horse-power | £1 for each unit or part of a unit of horse-power subject to a maximum of £20. |
In the case of any vehicle to which this subparagraph applies and which exceeds 10 horse-power and is fitted with a taximeter and is lawfully used as a street service vehicle within the meaning of the Road Traffic Act, 1933, or for purposes incidental to such user and for no other purpose, no duty shall be charged or levied in excess of £10.
(bb) Any vehicle constructed or adapted for use and used solely for the conveyance of a machine, workshop, contrivance or implement and no other load except articles used in connection with such machine, workshop, contrivance or implement or goods processed or manufactured therein:
not exceeding 8 horse-power or electrically propelled | £8 |
exceeding 8 horse-power | £1 for each unit or part of a unit of horse-power,” |
(c) the following were substituted for subparagraph (c) of paragraph 6 of the Schedule:—
“(c) other vehicles to which this paragraph applies—
not exceeding 8 horse-power or electrically propelled | £12 |
exceeding 8 horse-power but not exceeding 9 horse-power | £13 10s. |
exceeding 9 horse-power but not exceeding 10 horse-power | £15 |
exceeding 10 horse-power but not exceeding 11 horse-power | £18 |
exceeding 11 horse-power but not exceeding 12 horse-power | £20 |
exceeding 12 horse-power | £20 plus £2 for each unit or part of a unit of horse - power in excess of 12 horse - power.” |
(2) The proviso, inserted by section 16 of the Finance Act, 1936 (No. 31 of 1936), to paragraph 6 of the Third Schedule to the Finance Act, 1926 (which relates to the concession in respect of vehicles assembled in the State) shall extend to vehicles to which the provisions inserted in the said Schedule by paragraph (b) of subsection (1) of this section apply and shall have effect in relation to such vehicles to the same extent as it has effect in relation to vehicles to which subparagraph (c) (inserted by paragraph (c) of subsection (1) of this section) of paragraph 6 of the said Schedule applies.
(3) Section 23 of the Finance Act, 1934 (No. 31 of 1934), is hereby repealed as on and from the 1st day of January, 1948.
Exemption from duty of vehicles used for transport of life-saving equipment.
12.—(1) No duty shall be payable under section 13 of the Finance Act, 1920, as amended, in respect of a mechanically propelled vehicle which is used solely for the transport (whether by carriage or traction) of lifeboats and their gear or any equipment for affording assistance towards the preservation of life and property in cases of shipwreck and distress at sea, and a mechanically propelled vehicle which is used for such purpose shall not become liable to a higher rate of duty merely by reason of such user.
(2) Section 10 of the Finance Act, 1930 (No. 20 of 1930), is hereby repealed.
PART III.
Stamp Duties.
Alteration of stamp duties on conveyances and transfers of land.
13.—(1) The stamp duties chargeable on conveyances or transfers of lands, tenements and hereditaments under the heading “Conveyance or transfer on sale of any property” in the First Schedule to the Stamp Act, 1891, as amended by subsequent enactments, shall, on and after the 1st day of December, 1947, be at the rate of two pounds ten shillings for every fifty pounds or fractional part of fifty pounds of the amount or value of the consideration in lieu of the rates immediately theretofore chargeable.
(2) Subsection (1) of this section shall not apply—
(a) in the case of a conveyance or transfer by a local authority under the provisions of the Housing of the Working Classes Acts, 1890 to 1931, or the Labourers Acts, 1883 to 1941, or any Acts amending or extending those Acts, or of a conveyance or transfer by a society registered under the Industrial and Provident Societies Acts, 1893 to 1936, and made, in accordance with a scheme for the provision of houses for its members, to a member or to such member and the spouse of the member;
(b) in any other case—
(i) where the amount or value of the consideration does not exceed five hundred pounds and the instrument contains a statement certifying that the transaction thereby effected does not form part of a larger transaction or of a series of transactions, in respect of which the amount or value, or the aggregate amount or value, of the consideration exceeds five hundred pounds, or
(ii) where the amount or value of the consideration exceeds five hundred pounds but does not exceed one thousand pounds and the instrument contains a statement certifying that the transaction thereby effected does not form part of a larger trans action or of a series of transactions.
(3) In such case as is mentioned in paragraph (b) (ii) of subsection (2) of this section the duty chargeable shall on and after the 1st day of December, 1947, be as follows:—
Where the amount or value of the consideration for the sale—
£ | £ | ||||||
Exceeds | 500 | and | does | not | exceed | 550 | £7 10s. |
” | 550 | ” | ” | ” | ” | 600 | £10 |
” | 600 | ” | ” | ” | ” | 650 | £15 |
” | 650 | ” | ” | ” | ” | 700 | £20 |
” | 700 | ” | ” | ” | ” | 750 | £25 |
” | 750 | ” | ” | ” | ” | 800 | £30 |
” | 800 | ” | ” | ” | ” | 850 | £35 |
” | 850 | ” | ” | ” | ” | 900 | £40 |
” | 900 | ” | ” | ” | ” | 950 | £45 |
” | 950 | ” | ” | ” | ” | 1,000 | £50 |
(4) The foregoing provisions of this section shall have effect if, but only if, the instrument contains a statement by the party to whom the property is being conveyed or transferred certifying that the person who becomes entitled to the entire beneficial interest in the property (or, where more than one person becomes entitled to a beneficial interest therein, each of them) is some specified one of the following:—
(a) an Irish citizen,
(b) a person who is for the time being ordinarily resident in the State and who was ordinarily resident in the State continuously during the three years immediately preceding the 15th day of October, 1947,
(c) a body corporate incorporated in the State on or before the 15th day of October, 1947,
(d) a body corporate incorporated outside the State which, on or before the 15th day of October, 1947, has filed with the registrar of companies the documents and particulars mentioned in subsection (1) of section 274 of the Companies (Consolidation) Act, 1908,
(e) a person lawfully carrying on a business which comes within the provisions of any paragraph of subsection (1) of section 9 of the Control of Manufactures Act, 1934 (No. 36 of 1934), or
(f) a body corporate incorporated in the State after the 15th day of October, 1947, where the issued shares of each class are, to an extent exceeding one-half (in nominal value) thereof, in the beneficial ownership of persons each of whom is within one of paragraphs (a) to (e) of this subsection.
(5) In any case in which, by virtue of subsection (4) of this section, the provisions of subsections (1), (2) and (3) of this section have no effect, the stamp duties chargeable on conveyances or transfers of lands, tenements and hereditaments under the heading “Conveyance or Transfer on sale of any property” in the First Schedule to the Stamp Act, 1891, as amended by subsequent enactments shall, on and after the 1st day of December, 1947, be at the rate (in this section referred to as the higher rate) of twenty-five pounds per cent. of the amount or value of the consideration in lieu of the rates immediately theretofore chargeable.
(6) (a) Subject to paragraph (b) of this subsection, this section shall apply to any conveyance or transfer of lands, tenements and hereditaments operating as a voluntary disposition inter vivos, and reference in this section to the amount or value of any consideration shall be construed in relation to duty chargeable on such conveyance or transfer as a reference to the value of the property.
(b) This section shall not apply to a conveyance or transfer of lands, tenements and hereditaments operating as a voluntary disposition inter vivos where the person becoming entitled to the entire beneficial interest in the property (or, where more than one person becomes entitled to a beneficial interest therein, each of them) is related to the person or each of the persons immediately theretofore entitled to the entire beneficial interest in the property in one or other of the following ways, that is to say, as a lineal descendant, brother or sister, or lineal descendant of a brother or sister, and the instrument contains a certificate to that effect by the party to whom the property is being conveyed or transferred.
(7) (a) This subsection shall apply to every conveyance or transfer of lands, tenements and hereditaments, whether on sale or operating as a voluntary disposition inter vivos, unless the person becoming entitled to the entire beneficial interest in the property, or, where more than one person becomes entitled to a beneficial interest in the property, each of them, is within one of paragraphs (a) to (f) of subsection (4) of this section.
(b) If, at the expiration of thirty days after the execution thereof, a conveyance or transfer to which this subsection applies is not stamped or is not stamped at the higher rate, a sum equal to twice the amount of the duty at the higher rate shall thereupon be a debt due to the Minister for Finance for the benefit of the Central Fund by the person to whom the property is thereby conveyed or transferred, or in case there is more than one such person, by such persons jointly and severally, and shall be payable to the Revenue Commissioners and the said sum shall be recoverable at the suit of the Attorney-General in any court of competent jurisdiction.
(c) The Revenue Commissioners may, if they think fit, at any time after the first execution of a conveyance or transfer to which this subsection applies, mitigate or remit any sum recoverable under paragraph (b) of this subsection.
(8) (a) If, before the 1st day of December, 1947, notice in writing is given to the Revenue Commissioners that a contract for the sale of any lands, tenements and hereditaments was completed before the 29th day of October, 1947, and the Revenue Commissioners are satisfied that a conveyance or transfer executed on or after the 1st day of December, 1947, gives effect to such sale, and does not give effect to a sale in respect of which a contract was completed on or after the 29th day of October, 1947, then, notwithstanding anything in the preceding subsections of this section, the stamp duties chargeable on such conveyance or transfer shall be the same as if this Act had not passed.
(b) The Revenue Commissioners may require the person by whom the notice is given to furnish to them within such time as they may prescribe such particulars as they consider necessary.
(c) A conveyance or transfer on which duty is charged in accordance with paragraph (a) of this subsection shall be deemed to be duly stamped if, but only if, the Revenue Commissioners have expressed their opinion with reference thereto in accordance with section 12 of the Stamp Act, 1891, and the instrument is stamped with a particular stamp denoting that it is duly stamped.
PART IV.
General.
Transfer of money from the Road Fund to the Exchequer.
14.—With a view to providing moneys to meet general charges which will fall upon the Central Fund, the sum of two 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, 1948, and in such manner as the Minister for Finance shall direct.
Care and management of taxes and duties.
15.—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 and construction.
16.—(1) This Act may be cited as the Finance (No. 2) Act, 1947.
(2) Part I of this Act shall be construed together with the Income Tax Acts.
(3) 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 statutes which relate to the duties of excise and the management of those duties.
FIRST SCHEDULE.
Spirits (Rates of Ordinary Customs Duty).
Description of Spirits | Preferential Rates | Full Rates | ||||||||||
In Cask | In Bottle | In Cask | In Bottle | |||||||||
£ | s. | d. | £ | s. | d. | £ | s. | d. | £ | s. | d. | |
For every gallon computed at proof of:— | ||||||||||||
Brandy or rum | 6 | 17 | 4 | 6 | 18 | 4 | 6 | 19 | 10 | 7 | 0 | 10 |
Imitation rum or geneva | 6 | 17 | 5 | 6 | 18 | 5 | 6 | 19 | 11 | 7 | 0 | 11 |
Unsweetened spirits other than those already enumerated | 6 | 17 | 5 | 6 | 17 | 5 | 6 | 19 | 11 | 6 | 19 | 11 |
For every gallon of perfumed spirits | 10 | 19 | 2 | 11 | 0 | 2 | 11 | 3 | 2 | 11 | 4 | 2 |
For every gallon of liqueurs, cordials, mixtures and other preparations in bottle entered in such manner as to indicate that the strength is not to be tested | — | 9 | 6 | 3 | — | 9 | 9 | 7 | ||||
For every gallon computed at proof of spirits of any description not heretofore mentioned, including naphtha and methylic alcohol purified so as to be potable, and mixtures and preparations containing spirit | 6 | 17 | 5 | 6 | 18 | 5 | 6 | 19 | 11 | 7 | 0 | 11 |
SECOND SCHEDULE.
Duties on Tobacco.
Part I.
Customs.
£ | s. | d. | ||
Unmanufactured:— | ||||
If Stripped or Stemmed:— | ||||
Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof | the lb. | 1 | 10 | 6½ |
Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof | ” | 1 | 13 | 11½ |
If Unstripped or Unstemmed:— | ||||
Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof | 1 | 10 | 6 | |
Containing less than 10 lbs. of moisture m every 100 lbs. weight thereof | ” | 1 | 13 | 11 |
Full | Preferential | ||||||
£ | s. | d. | £ | s. | d. | ||
Manufactured, viz.:— | |||||||
Cigars | the lb. | 2 | 8 | 8 | 2 | 0 | 6⅔ |
Cigarettes | ” | 2 | 6 | 10 | 1 | 19 | 01/3 |
Cavendish or Negrohead, | ” | 2 | 4 | 8 | 1 | 17 | 2⅔ |
Cavendish or Negrohead Manufactured in Bond, | ” | 1 | 18 | 9 | 1 | 12 | 3½ |
Other Manufactured Tobacco | ” | 1 | 18 | 9 | 1 | 12 | 3½ |
Snuff containing more than, 13 lbs. of moisture in every 100 lbs. weight thereof | ” | 1 | 16 | 10 | 1 | 10 | 81/3 |
Snuff not containing more than 13 lbs. of moisture in every 100 lbs. weight thereof, | ” | 2 | 4 | 8 | 1 | 17 | 2⅔ |
Part II.
Excise.
£ | s. | d. | ||
Unmanufactured, viz.:— | ||||
Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof | the lb. | 1 | 9 | 5 |
Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof, | ” | 1 | 12 | 8 |
Manufactured, viz.:— | ||||
Cavendish or Negrohead Manufactured in Bond, | ” | 1 | 18 | 2 |