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Uimhir 20 de 1932.
ACHT AIRGID, 1932.
CUID I.
Cain Ioncuim.
Cáin Ioncuim agus for-cháin in aghaidh na bliana 1932-33.
1.—(1) In aghaidh na bliana dar tosach an 6adh lá d'Abrán. 1932, éileofar cáin ioncuim do réir chúig scillinge fén bpúnt.
(2) In aghaidh na bliana dar tosach an 6adh lá d'Abrán, 1932, éileofar for-cháin ar ioncum aon duine aonair gur mó ná míle agus cúig céad púnt iomláine a ioncuim o gach taobh, agus is do réir na rátaí céanna gur dá réir a héilítear í in aghaidh na bliana dar thosach an 6adh lá d'Abrán. 1931, a héileofar amhlaidh í.
(3) Na forálacha reachtúla agus eile bhí i bhfeidhm ar feadh na bliana dar thosach an 6adh lá d'Abrán, 1931, i dtaobh cánach ioncuim agus for-chánach agus fós na forálacha den Acht so i dtaobh na for-chánach in aghaidh na bliana san, beidh éifeacht acu uile agus fé seach, fé réir forálacha eile an Achta so, maidir leis an gcáin ioncuim agus leis an bhfor-cháin a héileofar mar adubhradh in aghaidh na bliana dar tosach an 6adh lá d'Abrán, 1932.
For-cháin in aghaidh na bliana 1931-32.
2.—(1) D'ainneoin éinní contrárdha dho san atá in alt 1 den Acht Airgid. 1931 (Uimh. 31 de 1931), éileofar for-cháin in aghaidh na bliana dar thosach an 6adh lá d'Abrán, 1931, ar ioncum aon duine aonair gur mó ná míle agus cúig céad púnt iomláine a ioncuim o gach taobh agus is do réir na rátaí seo leanas, in ionad na rátaí dá dtagartar san alt san 1, a héileofar amhlaidh í, sé sin le rá:—
Alos an chéad mhíle agus cúig céad púnt | |
den ioncum ... ... ... ... | Dada. |
Alos na breise os cionn míle agus cúig céad punt, | |
in aghaidh gach púint den chéad chúig | |
céad púnt den bhreis ... ... ... | Reul. |
in aghaidh gach púint den chéad mhíle | |
púnt eile den bhreis ... ... ... | Scilling. |
in aghaidh gach púint den chéad mhíle | |
púnt eile den bhreis ... ... ... | Scilling agus naoi bpingne. |
in aghaidh gach púint den chéad mhíle | |
púnt eile den bhreis ... ... ... | Dhá scilling agus reul. |
in aghaidh gach púint den chéad mhíle | |
púnt eile den bhreis ... ... ... | Trí scillinge agus leath-reul. |
in aghaidh gach púint den chéad dhá | |
mhíle púnt eile den bhreis ... ... | Ceithre scillinge. |
in aghaidh gach púint den chéad dhá | |
mhíle púnt eile den bhreis ... ... | Ceithre scillinge agus naoi bpingne. |
in aghaidh gach púint den chéad dheich | Cúig scillinge |
míle púnt eile den bhreis ... ... | agus reul. |
in aghaidh gach púint den chuid eile | Sé scillinge |
den bhreis ... ... ... | agus leath-reul. |
(2) Is fé réir forálacha an ailt seo bheidh éifeacht ag alt 3 den Acht Airgid. 1928 (Uimh. 11 de 1928), maidir leis an bhforcháin in aghaidh na bliana dar thosach an 6adh lá d'Abrán. 1931.
Liúntaisí áirithe d'atharú.
3.—(1) Déanfar an fhoráil seo leanas do chur in ionad ailt 16 den Finance Act, 1920, agus is dá réir sin a léireofar Cuid II den Acht san agus a bheidh éifeacht aici, sé sin le rá:—
“An individual who makes, in the manner prescribed by the Income Tax Acts, a claim in that behalf and makes a return in the prescribed form of his total income shall, for the purposes of ascertaining the amount of his assessable income for the purpose of income tax, be allowed a deduction from the amount of his earned income of a sum equal to—
(a) one-sixth of so much of that income as does not exceed four hundred and fifty pounds; and
(b) one-tenth of so much of that income as exceeds four hundred and fifty pounds;
but not exceeding, in the case of any individual, the sum of two hundred pounds.”
(2) Déanfar fo-alt (1) d'alt 18 den Finance Act, 1920, do léiriú agus beidh éifeacht aige fé is dá ndeintí na focail “one hundred and twenty-five pounds” do chur isteach ann in ionad na bhfocal “one hundred and thirty-five pounds.”
(3) Déanfar fo-alt (1) d'alt 21 den Finance Act, 1920, do léiriú agus beidh éifeacht aige fé is dá ndeintí na focail “each such child to a deduction of fifty pounds” do chur isteach 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.”
(4) Déanfar an fhoráil seo leanas do chur in ionad ailt 23 den Finance Act, 1920, sé sin le rá:—
“An individual who makes, in the manner prescribed by the Income Tax Acts, a claim in that behalf and makes a return in the prescribed form of his total income shall be entitled to be charged at half the standard rate of tax on the first one hundred pounds of his taxable income.”
Na tagairtí uile atá sa Finance Act, 1920, no in aon Acht ina dhiaidh sin, don alt san 23 no d'aon tsuim atá luaidhte san alt san léireofar iad agus beidh éifeacht acu fé réir an churtha in ionad a deintear leis an bhfo-alt so agus fé réir aire cuibhe do thabhairt don chur in ionad san.
Pinsin, etc., áirithe do bheith ionchurtha fé cháin.
4.—(1) I gcás duine do bheith scurtha de bheith i seilbh oifige no fostaíochta agus an duine fé n-a raibh sé i seilbh na hoifige sin no ag a raibh sé ar fostú amhlaidh, no oighrí, seiceadúirí, riarthóirí no comharbaí an duine sin, do bheith ag íoc pinsin, blianachta, no íocaíochta bliantúla eile leis no le n-a bhaintrigh no le duine clainne leis no le héinne dá ghaolta no dá chúram, ansan, tuigfear, chun cánach ioncuim do mheas. gur ioncum an pinsean, an bhlianacht, no an íocaíocht bhliantúil eile sin d'ainneoin gur de shaor-thoil a híoctar san no gur féidir deireadh do chur leis, agus déanfar é do cháinmheas agus do mhuirearú fé Sceideal D den Income Tax Act, 1918, no fé Sceideal E den Acht san, pe'ca aca is gá sa chás.
(2) Chun deireadh do chur le hamhrais dearbhuítear agus achtuítear leis seo go bhfolóidh an focal “annuity” agus an focal “pension” sa bhforáil mhuirearach de Sceideal E den Income Tax Act, 1918, agus go dtuigfear gur fholuíodar riamh fé seach blianacht a híoctar de shaor-thoil no gur féidir deireadh do chur leis agus pinsean a híoctar de shaor-thoil no gur féidir deireadh do chur leis.
Seiceadúirí agus riarthóirí daoine atá tar éis bháis do cháinmheas.
5.—(1) Déanfar agus deintear leis seo an Riail seo leanas do chur isteach sna Rialacha Generálta bhaineann le Sceidil A, B, C, D, agus E den Income Tax Act, 1918, in ionad Rialach 18 atá anois ann agus léireofar na Rialacha san agus beidh éifeacht acu dá réir sin, sé sin le rá:—
“18.—(1) I gcás duine d'fháil bháis roimh an 6adh lá d'Abrán, 1932, no ar an lá san no dá éis sin féadfar cáinmheas no céad cháinmheas breise (pe'ca aca é) do dhéanamh, in aghaidh na bliana cáinmheasa ina bhfuair an duine sin bás no in aghaidh aon bhliana no blianta de sna sé bliana díreach roimh an mbliain sin ar an mbrabús no ar an sochar do tháinig no d'fhas chun an duine sin sara bhfuair sé bás, agus beidh suim na cánach ar an mbrabús no ar an sochar san ina fiacha bheidh ar estát an duine sin agus iníoctha as, agus beidh seiceadúir no riarthóir an duine sin ioncháinmheasta agus ionmhuirir maidir leis an gcáin sin.
(2) Ní déanfar aon cháinmheas fén riail seo níos déanaí ná sé bliana tar éis don bhliain cháinmheasa do bheith caithte ná, in aon chás, níos déanaí ná trí bliana tar éis don bhliain cháinmheasa do bheith caithte in ar cailleadh an duine marbh.
(3) Déanfaidh seiceadúir no riarthóir aon duine mhairbh den tsaghas san, ar san do cheangal air le fógra ar leithligh, cuntas cruinn fírinneach i scríbhinn d'ullmhú agus do sheachadadh don chigire chánach agus é fé láimh an tseiceadúra no an riarthóra san agus mion-innste ann, chó fada le n-a bhreithiúntas agus le n-a thuairim, ar an mbrabús no ar an sochar do tháinig no d'fhás chun an duine mhairbh sin roimh bás d'fháil do agus gur ina thaobh atá an seiceadúir no an riarthóir sin ioncháinmheasta fén riail seo, agus na forálacha de sna hAchtanna Cánach Ioncuim i dtaobh cuntaisí bheidh le seachadadh ag duine ar bith. bainfid. tar éis aon atharuithe do dhéanamh ortha is gá. le cuntaisí bheidh le seachadadh fén riail seo.
(4) Ní bhainfidh éinní sa riail seo le cuntaisí bheidh le seachadadh ná le cáinmheasta bheidh le déanamh i dtaobh céirde, gairme, no slí bheatha bhí ar siúl ag beirt daoine no níos mó le chéile, ná ní dhéanfa sé deifir do chuntaisí ná do cháinmheasta den tsórt san.”
(2) An Riail a deintear, leis an bhfo-alt san roimhe seo den alt so, a chur isteach sna Rialacha Generálta bhaineann le Sceidil A, B, C, D, agus E den Income Tax Act, 1918, beidh éifeacht aici maidir le cáinmheasta déanfar tar éis an Achta so do rith alos cánach is inéilithe in aghaidh aon bhliana cáinmheasa pe'ca roimh an Acht so do rith no dá éis sin do thosnuigh an bhliain, sin.
(3) Na tagairtí atá i bhfo-alt (3) d'alt 10 den Acht Airgid, 1929 (Uimh. 32 de 1929), do dhuine scuirfidh de bheith i seilbh buin ioncuim no bhrabúis léireofar iad mar thagairtí do scur do thárla de dheascaibh an duine sin d'fháil bháis agus é i seilbh an bhuin ioncuim no bhrabúis chó maith le tagairtí do scur do thárla agus an duine sin ina bheathaidh, agus tuigfear chun crícheanna an fho-ailt sin (3) scur do theacht as an duine sin d'fháil bháis amhlaidh, agus tuigfear an scur san do thárlachtaint an lá fuair an duine sin bás agus bainfidh an t-alt san 10 leis an gcás agus beidh éifeacht aige dá réir sin.
(4) An tagairt atá i bhfo-alt (1) d'alt 12 den Acht Airgid, 1929 (Uimh. 32 de 1929), d'eirghe as céird, gairm no slí bheatha léireofar í mar thagairt d'eirghe-as do thárla de dheascaibh an duine go raibh an cheárd, an ghairm, no an tslí bheatha san ar siúl aige d'fháil bháis agus í ar siúl aige chó maith le tagairt d'eirghe-as do thárla agus an duine sin ina bheathaidh, agus tuigfear chun crícheanna an ailt sin 12 eirghe-as do theacht as an duine sin d'fháil bháis amhlaidh agus tuigfear an t-eirghe-as san do thárlachtaint an lá do fuair an duine sin bás agus bainfidh an t-alt san leis an gcás agus beidh éifeacht aige dá réir sin.
Cíos as áitreabh gnótha do cháinmheas.
6.—(1) Déanfar an riail seo leanas do chur leis na rialacha bhaineann le Cás III de Sceideal D den Income Tax Act, 1918, sé sin le rá:—
“5. In ainneoin éinní atá i Sceideal A no sna rialacha bhaineann leis no in alt 187 den Income Tax Act, 1918, beidh sé dleathach do sna Coimisinéirí Ioncuim, in aon chás ina mbeidh an cíos bliantúil is iníoctha ar aon áitreabh a bheidh ar seilbh chun crícheanna aon chéirde, gairme no slí bheatha níos mó ná an luach bliantúil do rinneadh amach mar a horduítear leis an alt san 187, beidh sé dleathach dóibh a chur fé ndeár cáinmheas do dhéanamh, ar an té bheidh ag fáil no i dteideal an chíosa san, alos pé méide den bhreis, a bheidh ag an gcíos san ar an luach bliantúil sin, agus a dhéanfaidh suas, i dteanta méide an cháinmheasa fé Sceideal A, méid iomlán an ioncuim a thagann as an áitreabh san do chur ar cíos.
Ní tuigfear áitreabh do bheith ar seilbh chun crícheanna aon chéirde, gairme ná slí bheatha do réir bhrí na rialach so más mar áit chomhnaithe is mó bhíonn sé ar seilbh agus gan aon chuid de ar seilbh chun crícheanna céirde ach cuid de ar seilbh chun crícheanna gairme no slí bheatha.
Is do réir rialach 2 de sna rialacha bhaineann leis an gCás so a déanfar amach aon cháinmheas a déanfar fén riail seo.
Tuigfear gurb é is cíos ann chun crícheanna na rialach so ná an méid iomlán is iníoctha ag an sealbhaire, agus nuair a bheidh an méid is inéilithe fén riail seo á dhéanamh amach déanfar laigheadú mar gheall ar aon chuid den chíos san a bheidh caillte ar fad agus gan aon fháil uirthe, agus mar gheall ar aon chuid den chíos san le n-a mbeidh scartha go toilteanach tré chó-aontú leis an sealbhaire agus fós mar gheall ar aon tsuimeanna go mbeidh sé d'oblagáid, de bhíthin có-aontuithe leis an sealbhaire, ar an té bheidh ag fáil no i dteideal an chíosa iad d'íoc no cúiteamh do dhéanamh ionta as an gcíos alos aon rátaí no cáinmheasanna is inéilithe do réir dlí ar an sealbhaire, agus déanfar laigheadú, leis, mar gheall ar chostas choinneála-i-dtreo, dheisiúcháin, árachais agus bhainistí gurb é duine ar a mbeidh a íoc no a mhuirear sa deireadh ná an té bheidh ag fáil no i dteideal an chíosa san.
Más fén riail seo a déanfar cáinmheas fé Sceideal D ní deonfar aon liúntas fé Rialacha 7 agus 8 d'Uimh. V de Sceideal A ná fé alt 203.
Má bhíonn cíos is mó ná an luach bliantúil do rinneadh amach mar a horduítear leis an alt san 187 iníoctha ag an duine bheidh fé cháinmheas, ansan, nuair a bheidh méid an cháinmheasa fén riail seo á dhéanamh amach, ní déanfar aon laigheadú mar gheall ar an gcíos san, ach nuair a bheidh an duine bheidh fé cháinmheas ag íoc an chíosa san beidh sé i dteideal suim do bhaint agus do choimeád as, i dteanta na cánach ioncuim a bheidh sé i dteideal a bhaint as fé rialacha Sceidil A, suim is có-ionann le méid na cánach ar an mbreis a bheidh ag an gcíos ar an luach bliantúil sin agus an cháin sin do réir an ráta no na rátaí cánach do bhí i bhfeidhm i rith na tréimhse gur le n-a linn do bhí an íocaíocht san ag teacht chun bheith dlite.
Gach duine bheidh i seilbh áitreibh ar bith chun críche aon chéirde, gairme no slí bheatha déanfa sé, ar san do cheangal air le fógra o chigire chánach agus laistigh den am a ceapfar leis an bhfógra san, cuntas d'ullamhú agus do sheachadadh don chigire sin ina luadhfar—
(a) ainm agus áit chomhnaithe gach duine le n-a bhfuil cíos iníoctha aige ar an áitreabh san no ar aon chuid den áitreabh san, agus
(b) cad is méid do gach cíos is iníoctha amhlaidh aige, agus
(c) mion-innste ar gach có-aontú maidir leis an áitreabh san no maidir le haon chuid den áitreabh san do choinneáil i dtreo, do dheisiú, no do choimeád fé árachas no maidir le haon rátaí no cánacha d'íoc is iníoctha no atá mar mhuirear ar an áitreabh san no ar aon chuid den áitreabh san.
Na forálacha de sna hAchtanna Cánach Ioncuim a bhaineann le n-a theip ar dhuine liostaí, dearbhuithe, agus ráitisí do sheachadadh do réir fógra ghenerálta no speisialta bainfid leis na cuntaisí sin a héilítear leis an riail seo.”
(2) Ní bhainfidh fo-alt (1) d'alt 10 den Acht Airgid, 1929 (Uimh. 32 de 1929), le haon ioncum a cáinmheasfar fé Riail 5 a deintear leis an alt so a chur leis na rialacha bhaineann le Cás III de Sceideal D den Income Tax Act, 1918.
Faoiseamh do dhaoine go mbeidh airgead acu in urrúis i Saorstát Éireann.
7.—(1) Má dheineann duine aonair a chomhnuíonn i Saorstát Éireann agus ná comhnuíonn in áit ar bith eile a rá agus a chruthú chun sástachta na gCoimisinéirí Speisialta go bhfuil sé i dteideal únaerachta chun tairbhe ar aon stoc, scaireanna. no urrús le n-a mbaineann an t-alt so, beidh éifeacht ag na forálacha so leanas, sé sin le rá:—
(a) beidh an duine aonair sin i dteideal aisíoc d'fháil i bhfiche per cent. den cháin ioncuim a bhainfidh le haon dividendum no ús a gheobha sé alos an stuic, na scaireanna, no an urrúis sin, ach amháin sa mhéid go ndearnadh no go ndéanfar faoiseamh no aisíoc alos na cánach san do dheonadh fé aon fhoráil eile de sna hAchtanna Cánach Ioncuim;
(b) nuair a bheidh ioncum iomlán an duine aonair sin o gach taobh á mheas chun crícheanna cánach ioncuim agus for-chánach tuigfear méid aon dividendum no úis alos an stuic, na scaireanna, no an urrúis sin do bheith laigheaduithe fiche per cent.
(2) Bainfidh an t-alt so le gach stoc, scair agus urrús do bhéarfar amach tar éis an Achta so do rith chun go gceannódh an phuiblíocht é agus go ndeimhneoidh an tAire Airgid ina thaobh go bhfuil sé sásta, tar éis do dul i gcomhairle leis an Aire Tionnscail agus Tráchtála, go bhfuil an stoc, an scair, no an t-urrús san do réir na gcoinníollacha uile seo leanas, sé sin le rá:—
(a) gur stoc, scair no urrús é atá á thabhairt amach no tugtha amach ag cuideachtain atá do réir na bhforálacha so leanas, sé sin le rá:—
(i) go bhfuil an chuideachta san ionchorparuithe do réir dlithe Shaorstáit Éireann no fútha, agus
(ii) gur cuideachta atá teoranta le scaireanna do réir bhrí an Companies (Consolidation) Act, 1908, an chuideachta san, agus
(iii) gur i Saorstát Éireann atá an chuideachta san á bainistí agus á stiúrú, agus
(iv) gur i Saorstát Éireann atá a gnó, ar fad no nách mór ar fad, ar siúl ag an gcuideachtain sin no (i gcás cuideachtan ná fuil gnó ar siúl fós aici) atá beartuithe aici é bheith ar siúl aici; agus
(b) go bhfuil an caipital do cruinníodh tríd an stoc, an scair, no an t-urrús san do thabhairt amach, go bhfuil sé á chur no le cur no curtha cheana féin chun tionnscail no tionnscal, mar a mínítear san leis an alt so, do bhunú no do leathnú i Saorstát Éireann; agus
(c) ná fuil aon chuid den chaipital san do cruinníodh amhlaidh le húsáid ná á húsáid ná úsáidthe cheana féin chun gnótha atá ann cheana ná chun aon scaire ná leasa i ngnó atá ann cheana d'fháil (go díreach ná go nea-dhíreach), ná chun súncálanna do cheannach ná chun iasachtaí ná debentiúirí atá ann cheana do ghlanadh; agus
(d) go dtuairiscítear agus go gcomharthuítear an tabhairtamach stuic, scaireanna, no urrúis sin i dtreo gur uiriste í d'aithint thar na tabhartha-amach eile go léi: (más aon cheann é) do rinne an chuideachta san.
(3) Gach barántas seic no ordú tarraiceofar no déanfar chun aon dividendum no úis d'íoc alos aon stuic, scaire no urrúis le n-a mbaineann an t-alt so, luadhfar ann go soiléir (do réir mar is gá sa chás)—
(a) gurb é tá in iomlán na suime gur ina cóir do tarraigeadh no do rinneadh an barántas, an seic, no an t-ordú san ná íocaíocht dhividendum no úis no íocaíocht choda de dhividendum no d'ús alos an stuic, na scaire, no an urrúis sin; no
(b) gurb é tá i gcuid ('na luaidhtear a méid ar leithligh) den tsuim sin ná íocaíocht dhividendum no úis, no íocaíocht choda de dhividendum no d'ús, den tsórt san.
(4) Scuirfidh aon stoc, scair no urrús le n-a mbaineann an t-alt so de bheith ina stoc, ina scair, no ina urrús (pe'ca aca é) le n-a mbaineann an t-alt so má dheimhníonn agus nuair a dheimhneoidh an tAire Airgid, i dtaobh an stuic, na scaire no an urrúis sin, go bhfuil sé sásta, tar éis do dul i gcomhairle leis an Aire Tionnscail agus Tráchtála—
(a) go bhfuil an chuideachta thug amach an stoc, an scair, no an t-urrús san tar éis scuir de bheith do réir na bhforálacha atá leagtha amach i mír (a) d'fho-alt (2) den alt so; no
(b) go bhfuil an caipital do cruinníodh tríd an stoc, an scair no an t-urrús san do thabhairt amach, go bhfuil a iomlán no cuid de á chur, no curtha cheana féin, chun crícheanna eile seachas chun tionnscail no tionnscal, mar a mínítear san leis an alt so, do bhunú no do leathnú i Saorstát Éireann; no
(c) go bhfuil an caipital san, a iomlán no cuid de á úsáid contrárdha do mhír (c) d'fho-alt (2) den alt so; no
(d) go bhfuil scurtha den tabhairt-amach stuic, scaireanna, no urrúis sin do thuairisciú agus do chomharthú do réir mhíre (d) d'fho-alt (2) den alt so; no
(e) ná fuil fo-alt (3) den alt so á chólíonadh maidir leis an stoc, leis an scair, no leis an urrús san.
(5) San alt so cialluíonn an focal “tionnscal” ceárd no gnó ar bith ach amháin, gual iomportálta do cheannach agus do dhíol; geas i gcóir soillsithe, téighte no comhachta do dhéanamh no do roinnt amach; iompar ar bhóithre do dhéanamh, do chóghléasadh no do stiúradh; caitheamh aimsire no siamsa d'aon tsaghas do chur ar fáil; stuic, scaireanna, no urrúis, pe'ca de gach saghas iad no d'aon aicme no aicmí áirithe no pe'ca le cuideachtain áirithe iad no le cuideachtana áirithe, do shealbhú (ar shlí eile seachas mar shúncáil chúl-chiste no chiste chonganta) no deighleáil ionta.
Liúntaisí áirithe fén Acht Arm-Phinsean, 1923, do bheith saor o cháin ioncuim.
8.—(1) Gach liúntas atá á dheonadh fé alt 8 den Acht Arm-Phinsean. 1923 (Uimh. 26 de 1923) mar a leasuítear san leis an Acht Arm-Phinsean, 1927 (Uimh. 12 de 1927) do bhaintrigh no d'éinne de chloinn no de chúram duine do marbhuíodh in eirgheamach an Abráin agus na Bealtaine, 1916 beidh sé saor o cháin ioncuim (agus for-cháin d'áireamh) agus ní háirmheofar é chun ioncuim chun crícheanna na nAchtanna Cánach Ioncuim do dhéanamh amach.
(2) San alt so tá an brí céanna leis an bhfocal “marbhuíodh atá leis san alt san 8 den Acht Arm-Phinsean, 1923.
Breith na gCoimisinéirí Speisialta ar athchomarc do chur in úil.
9.—(1) Más rud é go ndéanfaidh na Coimisinéirí Speisialta, tar éis an Achta so do rith, athchomharc i gcoinnibh cáinmheasa i gcóir cánach ioncuim in aghaidh aon bhliana cáinmheasa (pe'ca roimh an Acht so do rith no dá éis sin do thosnuigh sí) do bhreithniú agus go ndéanfaid tar éis argóna ar an athchomharc san d'éisteacht, tabhairt a mbreithe ar an athchomharc san do chur ar athló d'fhonn an argóint sin do bhreithniú no d'fhonn caoi do thabhairt don athchomharcach ar a thuille fianaise no argóna do chur isteach i scríbhinn, féadfaidh na Coimisinéirí Speisialta, maran dóich leo gur gá an t-athchomharc san d'éisteacht a thuille, a chur fé ndeár a mbreith ar an athchomharc san do chur tríd an bpost go dtí na páirtithe san athchomharc san.
(2) Má deintear breith na gCoimisinéirí Speisialta ar athchomharc do chur go dtí na páirtithe tríd an bpost fén alt so, féadfar dearbhú mí-shástachta fé mhír (a) d'fho-alt (1) d'alt 149 den Income Tax Act, 1918, no fógra ag éileamh ath-éisteachta fé fho-alt (1) d'alt 196 den Acht san do dhéanamh no do thabhairt i scríbhinn laistigh de dhá lá déag tar éis an lae ar a gcuirfear an bhreith sin amhlaidh go dtí neach déanta no tabhartha an dearbhuithe sin no an fhógra san, pe'ca aca é.
Comhar fhaoiseamh áirithe maidir le Stáit Aontuithe America.
10.—Déanfar fé réir forálacha an ailt seo, maidir le hioncum saoránaigh de Stáit Aontuithe America ná comhuíonn i Saorstát Éireann no le hioncum corparáide do bunuíodh i Stáit Aontuithe America, saoirse do dheonadh o cháin ioncuim (agus barra-cháin. no for-cháin, do réir mar bheidh, d'áireamh) alos pé méid den ioncum san do gheibhtear as long no longa d'oibriú gur fé dhlithe Stát Aontuithe America a fuarthas a scríbhinní.
CUID II.
Custuim agus Mal.
Diúitéthe sa Chéad Sceideal d'fhorchur.
11.—(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 12adh lá de Bhealtaine, 1932, no dá éis sin. diúité custum de mhéid is có-ionann leis an bpercentáiste sin, de luach na hearra, a luaidhtear sa tríú colún den Chéad Sceideal san os coinne luadh na hearra sa dara colún san.
(2) Bainfidh forálacha ailt 8 den Finance Act, 1919, leis an diúité forchuirtear leis an alt so ar aon earra ach an abairt “Saorstát Éireann” do chur in ionad na habairte “Great Britain and Ireland” agus—
(a) i gcás ina luaidhtear percentáiste sa cheathrú colún den Chéad Sceideal a ghabhann leis an Acht so os coinne luadh na hearra san sa dara colún den Sceideal san, fé is dá mbeadh sa Dara Sceideal a ghabhann leis an Finance Act, 1919, adubhradh, liost d'earraí go ndeintear diúité de mhéid is có-ionann leis an bpercentáiste sin de luach na n-earraí do chur i mbaint leo mar ráta tosaíochta agus go mbeadh an earra san sa liost san; agus
(b) i gcás ina bhfuil an focal “saor” sa cheathrú colún den Chéad Sceideal a ghabhann leis an Acht so os coinne luadh na hearra san sa dara colún den Sceideal san, fé is dá mbeadh sa Dara Sceideal a ghabhann leis an Finance Act, 1919, liost d'earraí do bhí, toisc ráta thosaíochta, le leigint isteach saor o dhiúité agus go mbeadh an earra san sa liost san.
(3) Na forálacha (más aon cheann é) atá leagtha amach sa chúigiú colún den Chéad Sceideal a ghabhann leis an Acht so os coinne an luaidhte deintear sa dara colún den Sceideal san ar earra ar bith, beidh feidhm agus éifeacht acu maidir leis an diúité forchuirtear leis an alt so ar an earra san.
(4) Pé uair a cuirfear ina luighe ar na Coimisinéirí Ioncuim go ndearnadh an diúité forchuirtear leis an alt so ar earra ar bith d'íoc go cuibhe ar an earra san agus nár húsáideadh an earra san i Saorstát Éireann ach amháin chun críche déantóireachta, déanfar ais-tarrac is có-ionann le méid an diúité do híocadh amhlaidh do lomháil ar an earra san, no ar aon earraí go dtaisbeánfar gur húsáideadh an earra san chun a ndéanta no a n-ullamhuithe, má deintear an earra san no na hearraí sin (pe'ca aca é) d'easportáil mar earra no earraí ceannaíochta no do chur ar bord luinge le húsáid mar stóranna no do chur i mbannastóras le cur ar bord luinge mar stóranna.
(5) Ní bhainfidh alt 6 den Customs and Inland Revenue Act, 1879, le hearra ar bith is ionchurtha fé dhiúité forchuirtear leis an alt so.
(6) Aon earra is ionchurtha fé dhiúité forchuirtear leis an alt so agus a hath-iomportálfar 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—
(a) nár hiomportáladh an earra san sarar heasportáladh i; no
(b) gur roimh an 12adh lá de Bhealtaine, 1932, a hiomportáladh an earra san ar dtúis; no
(c) gur ar an 12adh lá de Bhealtaine, 1932, no dá éis sin a hiomportáladh an earra san ar dtúis agus ná raibh sí ionchurtha fé aon diúité custum le linn í d'iomportáil amhlaidh; no
(d) gur ar an 12adh lá de Bhealtaine, 1932, no dá éis sin a hiomportáladh an earra san ar dtúis agus gur híocadh go cuibhe gach diúité custum do bhí ionchurtha uirthi an uair sin agus nár lomháladh aon ais-tarrac diúité ar í d'easportáil no gur haisíocadh leis na Coimisinéirí Ioncuim gach ais-tarrac do lomháladh amhlaidh.
(7) Ní tuigfear, maidir le hearraí nár hiomportáladh agus nár heasportáladh ach chun a dturuis do chríochnú, go ndearnadh iad d'iomportáil ná d'easportáil chun crícheanna an fho-ailt deiridh sin roimhe seo den alt so.
(8) I gcás ina bhféadfaí earra d'áireamh mar earra is ionchurtha fé dhá cheann na níos mó de sna diúitéthe forchuirtear leis an alt so tuigfear gan an earra san do bheith ionchurtha ach fén gceann san amháin de sna diúitéthe sin gur ina thaobh a bheadh an méid diúité is mó iníoctha, agus dá réir sin ní bheidh an earra san ionchurtha ach fén diúité sin amháin.
Earraí riachtanacha áirithe ná fuil le fáil i Saorstát Éireann do shaoradh o dhiúité iomportála.
12.—Pé uair is deimhin leis an Aire Airgid, tar éis do dul i gcomhairle leis an Aire Tionnscail agus Tráchtála, go bhfuil aon earraí is ionchurtha fé dhiúité iomportála fén Acht so no fé aon Acht eile, go bhfuilid riachtanach i gcóir oibriú aon déantóireachta atá ar siúl no atáthar ar aigne do chur ar siúl i Saorstát Éireann agus ná fuilid no nách deallrathach go mbeid le fáil i Saorstát Éireann agus gur gá do dhéantóir iad d'iomportáil chun iad d'úsáid i Saorstát Éireann san oibriú san féadfaidh na Coimisinéirí Ioncuim le ceadúnas, a údarú don déantóir sin, fé réir cólíonadh pé coinníollacha is oiriúnach leo d'fhorchur, na hearraí sin d'iomportáil gan an diúité seo 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.
Diúitéthe sa Dara Sceideal d'fhorchur.
13.—(1) Eileofar, gearrfar, agus íocfar, ar gach earra dá luaidhtear sa dara colún den dara Sceideal a ghabhann leis an Acht so agus a hiomportálfar isteach i Saorstát Éireann an 12adh lá de Bhealtaine, 1932, no dá éis sin, diúité custum do réir an ráta luaidhtear sa tríú colún den Sceideal san os coinne luadh na hearra sa dara colún san.
(2) I ngach cás ina n-abartar sa chúigiú colún den Dara Sceideal a ghabhann leis an Acht so go bhfuil feidhm ag forálacha ailt 8 den Finance Act, 1919, maidir le haon 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 mbeadh sa Dara Sceideal a ghabhann leis an Finance Act, 1919, adubhradh. liost d'earraí go ndeintear ráta an diúité sin a luaidhtear sa cheathrú colún den Dara Sceideal san a ghabhann leis an Acht so do chur i mbaint leo mar ráta tosaíochta agus go mbeadh na hearraí is ionchurtha fén diúité sin sa liost san.
(3) Na forálacha (más aon cheann é) atá leagtha amach sa chúigiú colún den Dara Sceideal a ghabhann leis an Acht so os coinne an luaidhte deintear sa dara colún den Sceideal san ar earra ar bith beidh feidhm agus éifeacht acu, fé réir forálacha an fho-ailt sin roimhe seo den alt so, maidir leis an diúité forchuirtear leis an alt so ar an earra san.
(4) Pé uair a cuirfear ina luighe ar na Coimisinéirí Ioncuim go ndearnadh an diúité forchuirtear leis an alt so ar earra ar bith d'íoc go cuibhe ar an earra san agus nár húsáideadh an earra san i Saorstát Éireann ach amháin chun críche déantóireachta, déanfar ais-tarrac is có-ionann le méid an diúité do híocadh amhlaidh do lomháil ar an earra san, no ar aon earraí go dtaisbeánfar gur húsáideadh an earra san chun a ndéanta no a n-ullamhuithe, má deintear an earra san no na hearraí sin (pe'ca aca é) d'easportáil mar earra no earraí ceannaíochta no do chur ar bord luinge le húsáid mar stóranna no do chur i mbannastóras le cur ar bord luinge mar stóranna.
(5) Ní bhainfidh alt 6 den Customs and Inland Revenue Act, 1879, le hearra ar bith is ionchurtha fé dhiúité forchuirtear leis an alt so.
(6) Aon earra is ionchurtha fé dhiúité forchuirtear leis an alt so agus a hath-iomportálfar 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—
(a) nár hiomportáladh an earra san sarar heasportáladh í; no
(b) gur roimh an 12adh lá de Bhealtaine, 1932, a hiomportáladh an earra san ar dtúis; no
(c) gur ar an 12adh lá de Bhealtaine, 1932, no dá éis sin a hiomportáladh an earra san ar dtúis agus gur híocadh go cuibhe gach diúité custum do bhí ionchurtha uirthi an uair sin agus nár lomháladh aon ais-tarrac diúité ar í d'easportáil no gur haisíocadh leis na Coimisinéirí Ioncuim gach ais-tarrac do lomháladh amhlaidh.
(7) Ní tuigfear, maidir le hearraí nár hiomportáladh agus nár heasportáladh ach chun a dturuis do chríochnú, go ndearnadh iad d'iomportáil ná d'easportáil chun crícheanna an fho-ailt deiridh sin roimhe seo den alt so.
Diúité ar thé.
14.—(1) Eileofar, gearrfar, agus íocfar diúité custum do réir reul an púnt ar an té go léir a hiomportálfar isteach i Saorstát Éireann an 12adh lá de Bhealtaine, 1932, no dá éis sin.
(2) Bainfidh forálacha ailt 8 den Finance Act, 1919, leis an diúité forchuirtear leis an alt so ach an abairt “Saorstát Éireann” do chur in ionad na habairte “Great Britain and Ireland” agus fé is dá ndeintí té, go gcuirfear ina luighe ar na Coimisinéirí Ioncuim ina thaobh ná dearnadh aon tsaghas measctha uirthi lasmuich den tír as a dtáinigh sí ar dtúis, do chur sa Dara Sceideal a ghabhann leis an Acht san sa liost d'earraí go gcuirtear dhá dtrian den lán-ráta i mbaint leo mar ráta tosaíochta agus go ndéanfaí té d'fhágaint ar lár sa liost d'earraí, sa Dara Sceideal san, go gcuirtear cúig shéú den lán-ráta i mbaint leo amhlaidh.
Diúité máil ar thé i dtaisce.
15.—(1) Eileofar, gearrfar, agus íocfar, ar an té go léir a bheidh ar an 12adh lá de Bhealtaine, 1932, i Saorstát Éireann ar únaeracht no ar seilbh ag duine go mbeidh ar únaeracht no ar seilbh aige i Saorstát Éireann ar an dáta san níos mó ná míle púnt té, diúité máil do réir tuistiúin ar gach púnt den té sin de bhreis ar an gcéad chúig céad púnt di.
(2) Ní déanfar an diúité forchuirtear leis an alt so d'éileamh ná do ghearradh ar aon té go gcuirfear ina luighe ar na Coimisinéirí Ioncuim ina thaobh gurbh amhlaidh a bhí sí le húsáid (ar aon tslí seachas chun dighe d'ullamhú le díol) ag an duine ag á raibh sí ar únaeracht no ar seilbh an 12adh lá de Bhealtaine, 1932, agus ná raibh sí le díol ná le húsáid chun dighe d'ullamhú le díol, agus ní cuirfear aon té den tsórt san san áireamh a déanfar, chun crícheanna an fho-ailt sin roimhe seo den alt so, ar an méid té do bhí ar únaeracht no ar seilbh ag an duine sin ar an dáta san.
(3) Gach duine go mbeidh ar únaeracht no ar seilbh aige an 12adh lá de Bhealtaine, 1932, aon té is ionchurtha fén diúité forchuirtear leis an alt so agus fós gach duine ar a gceanglóidh na Coimisinéirí Ioncuim cuntas den tsórt a luaidhtear sa bhfo-alt so do thabhairt uaidh, bhéarfa sé do sna Coimisinéirí Ioncuim, an 19adh lá de Bhealtaine, 1932, no roimhe sin, ar fhuirm ordóidh na Coimisinéirí Ioncuim, cuntas ina mbeidh—
(a) cur síos, sna téarmaí agus go na mion-innste is gá do réir na fuirme sin, ar an té go léir do bhí ar únaeracht no ar seilbh aige i Saorstát Éireann an 12adh lá de Bhealtaine, 1932, agus
(b) cur síos, sna téarmaí agus go na mion-innste is gá do réir na fuirme sin, ar na háitreabhacha go léir ina raibh an té sin no aon chuid di i dtaisce ar an dáta san, maraon leis na mion-innste, alos na té do bhí i dtaisce amhlaidh i ngach áitreabh fé leith acu san, is gá do réir na fuirme sin, agus
(c) cur síos, sna téarmaí agus go na mion-innste is gá do réir na fuirme sin, ar an té agus í ar únaeracht no ar seilbh aige i Saorstát Éireann an 12adh lá de Bhealtaine, 1932, do bhí ar turus ar an dáta san.
(4) Gach cuntas do bhéarfar do réir fo-ailt (3) den alt so deimhneofar é le dearbhú reachtúil ar n-a dhéanamh ag an duine ar a mbeidh sé de cheangal an cuntas san do thabhairt uaidh no, más cólucht corparuithe an duine sin, ag stiúrthóir no ag príomh-oifigeach don chólucht chorparuithe sin.
(5) Gach duine ar a gceangailtear le fo-alt (3) den alt so cuntas den tsórt a luaidhtear sa bhfo-alt san do thabhairt uaidh, íocfaidh leis na Coimisinéirí Ioncuim, díreach tar éis an chuntais sin do thabhairt uaidh no ar an 19adh lá de Bhealtaine, 1932, pe'ca tráth aca san is túisce, méid iomlán an diúité forchuirtear leis an alt so ar aon té do bhí ar únaeracht no ar seilbh aige an 12adh lá de Bhealtaine, 1932, agus dob ionchurtha fén diúité sin, no cuirfidh an té sin i mbanna-stóras a bheidh ceaduithe ag na Coimisinéirí Ioncuim chun té do chur ann.
(6) Pé uair a bheidh aon diúité forchuirtear leis an alt so iníoctha alos aon té (pe'ca ag an am a luaidhtear sa bhfo-alt deiridh sin roimhe seo den alt so é no ar an té sin d'aistriú as banna-stóras in ar cuireadh í do réir an fho-ailt sin) féadfaidh na Coimisinéirí Ioncuim, mara n-íoctar méid iomlán an diúité sin láithreach, glacadh le leath an diúité sin maraon le banna go n-urraí, le n-a mbeidh na Coimisinéirí Ioncuim sásta, go n-íocfar an leath eile den diúité sin an 19adh lá de Lúnasa, 1932, no roimhe sin.
(7) Gach duine ar a gceangailtear le fo-alt (3) den alt so cuntas den tsórt a luaidhtear sa bhfo-alt san do thabhairt uaidh—
(a) leigfidh d'aon oifigeach custum agus máil dul isteach aon tráth réasúnta in áitreabh ar bith a bheidh i seilbh an duine sin agus cuntas do thógaint ar an té go léir a bheidh san áitreabh san, agus
(b) taisbeánfaidh don oifigeach san na leabhair thrádála agus na cuntaisí agus na scríbhinní uile is leis an duine sin no bheidh ina sheilbh agus is gá chun an chuntais do thug an duine sin uaidh do réir fo-ailt (3) den alt so d'fhíorú, agus
(c) leigfidh don oifigeach san pé somplaí den té bheidh san áitreabh san do thógaint is dóich leis an oifigeach san is gá, agus
(d) bhéarfaidh gach congnamh réasúnta don oifigeach san agus é ag tógaint cuntais ar an té do bhí ar únaeracht no ar seilbh ag an duine sin an 12adh lá de Bhealtaine, 1932.
(8) Gach duine ar a gceangailtear le fo-alt (3) den alt so cuntas den tsórt a luaidhtear sa bhfo-alt san do thabhairt uaidh agus go dteipfidh air an cuntas san do thabhairt uaidh no do bhéarfaidh uaidh cuntas a bheidh neamh-iomlán, bréagach, no míthreorach in aon phonc táchtach no go dteipfidh air éinní do dhéanamh a ceangailtear air le fo-alt (5) den alt so do dhéanamh no dhiúltóidh don ní sin do dhéanamh, beidh sé ciontach i gcionta fé sna reachta bhaineann le diúitéthe máil agus in aghaidh gach cionta den tsórt san raghaidh fé phionós mháil de chaoga púnt agus geallbhruidfear an té go léir gur ina taobh do rinneadh an cionta san.
Diúité ar ghléasanna ceoil, ar chluig agus ar uaireadóirí
16.—(1) Déanfar diúité custum de mhéid is có-ionann le trí triochad agus trian per cent. de luach na hearra d'éileamh, do ghearradh, agus d'íoc ar gach earra acu so leanas a hiomportálfar isteach i Saorstát Éireann an 1adh lá de Bhealtaine, 1932, no dá éis sin, sé sin le rá:—
(a) gléasanna ceoil, ar a n-áirmhítear gramafóin, pianólanna, agus gléasanna eile dá samhail sin;
(b) cabhartha do ghléasanna ceoil agus coda de ghléasanna ceoil (gan plátaí ceoil agus gléasanna eile athsheinnte ceoil d'áireamh);
(c) cluig agus uaireadóirí agus coda de chluig agus d'uaireadóirí.
(2) Bainfidh forálacha ailt 8 den Finance Act, 1919, leis an diúité forchuirtear leis an alt so ach an abairt “Saorstát Éireann” do chur in ionad na habairte “Great Britain and Ireland” agus fé is dá ndeintí na hearraí is ionchurtha fén diúité sin do luadh sa Dara Sceideal a ghabhann leis an Acht san sa liost d'earraí go gcuirtear dhá dtrian den lán-ráta i mbaint leo mar ráta tosaíochta.
(3) Pé uair a cruthófar chun sástachta na gCoimisinéirí Ioncuim go ndearnadh an diúité forchuirtear leis an alt so d'íoc go cuibhe alos aon earra agus nár húsáideadh an earra san i Saorstát Éireann, déanfar ais-tarrac is có-ionann le méid an diúité sin do híocadh amhlaidh do lomháil ar an earra san ar í d'easportáil mar earra cheannaíochta.
(4) Ní bhainfidh alt 6 den Customs and Inland Revenue Act, 1879, le haon earra is ionchurtha fén diúité forchuirtear leis an alt so.
(5) Aon earra is ionchurtha fén diúité forchuirtear leis an alt so agus a hath-iomportálfar 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 nár hiomportáladh an earra san sarar heasportáladh í no nár lomháladh aon ais-tarrac diúité ar í d'easportáil no gur haisíocadh aon ais-tarrac do lomháladh amhlaidh.
(6) Ní tuigfear, maidir le hearraí nár hiomportáladh agus nár heasportáladh ach chun a dturuis do chríochnú, go ndearnadh iad d'iomportáil ná d'easportáil chun crícheanna an fho-ailt deiridh sin roimhe seo den alt so.
Diúité ar scannáin chinematografacha.
17.—(1) Eileofar, gearrfar, agus íocfar, ar gach scannán cinematografach (nách scannán folamh gan pictiúir air) a hiomportálfar isteach i Saorstát Éireann an 1adh lá de Bhealtaine, 1932, no dá éis sin, diúité custum do réir na rátaí seo leanas, sé sin le rá:—
An troigh agus leithead 1⅜ órlach inti. | |
Scannáin chinematografacha a bheidh breis agus seacht ndeichiú d'órlach ar leithead (nách scannáin go gcuirfear ina luighe ar na Coimisinéirí Ioncuim gur cúrsaí nuachta is mó atá ortha) agus a bheidh ceaptha agus beartuithe chun pictiúirí no éifeachtaí eile radhairc do thaisbeáint le cinematograf no le gléas eile den tsórt san in éineacht le fuaimeanna gutha no eile do thabhairt no d'ath-thabhairt amach go mecaniciúil leis an ngléas céanna no le gléas eile— | s. d. |
scannáin díor-chló, sé sin le rá, scannáin a bheidh ullamh | |
le húsáid .. .. .. .. .. .. .. | 0 3 |
scannáin chlaon-chló, sé sin le rá, scannáin o n-ar féidir | |
scannáin díor-chló do dhéanamh .. .. .. | 1 3 |
Gach scannán cinematografach eile (nách scannán folamh gan pictiúir air)— | |
scannáin díor-chló, sé sin le rá, scannáin a bheidh ullamh | |
le húsáid .. .. .. .. .. .. .. | 0 1 |
scannáin chlaon-chló, sé sin le rá, scannáin o n-ar féidir | |
scannáin díor-chló do dhéanamh .. .. .. | 0 5 |
(2) Bainfidh forálacha ailt 8 den Finance Act, 1919, leis an diúité forchuirtear leis an alt so ach an abairt “Saorstát Éireann” do chur in ionad na habairte “Great Britain and Ireland” agus fé is dá ndeintí na hearraí is ionchurtha fén diúité sin do luadh sa Dara Sceideal a ghabhann leis an Acht san sa liost d'earraí go gcuirtear dhá dtrian den lán-ráta i mbaint leo mar ráta tosaíochta.
(3) Pé uair is deimhin leis na Coimisinéirí Ioncuim gur chabhair chun oideachais aon scannán cinematografach a hiomportálfar isteach i Saorstát Éireann, déanfaid, fé réir cólíonadh pé coinníollacha is oiriúnach leo d'fhorchur, an scannán san do shaoradh ón diúité forchuirtear leis an alt so.
(4) Pé uair a cruthófar chun sástachta na gCoimisinéirí loncuim go ndearnadh an diúité forchuirtear leis an alt so d'íoc go cuibhe alos aon earra agus nár húsáideadh an earra san i Saorstát Éireann, déanfar ais-tarrac is có-ionann le méid an diúité sin do híocadh amhlaidh do lomháil ar an earra san ar í d'easportáil mar earra cheannaíochta.
(5) Ní bhainfidh alt 6 den Customs and Inland Revenue Act, 1879, le haon earra is ionchurtha fén diúité forchuirtear leis an alt so.
(6) Aon earra is ionchurtha fén diúité forchuirtear leis an alt so agus a hath-iomportálfar 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 nár hiomportáladh an earra san sarar heasportáladh í no nár lomháladh aon ais-tarrac diúité ar í d'easportáil no gur haisíocadh aon ais-tarrac do lomháladh amhlaidh.
(7) Ní tuigfear, maidir le hearraí nár hiomportáladh agus nár heasportáladh ach chun a dturuis do chríochnú, go ndearnadh iad d'iomportáil ná d'easportáil chun crícheanna an fho-ailt deiridh sin roimhe seo den alt so.
Na diúitéthe breise ar thorthaí tiormuithe do bhuanú.
18.—(1) Na diúitéthe breise, ar thorthaí tiormuithe, do céadfhorchuireadh le halt S den Finance (No. 2) Act, 1915, agus do buanuíodh go dtí an 1adh lá de Lúnasa, 1932, le halt 11 den Acht Airgid, 1931 (Uimh. 31 de 1931), leanfar d'iad d'éileamh, do ghearradh agus d'íoc an 1adh lá san de Lúnasa, 1932, agus ón lá san go dtí go n-órdóidh an tOireachtas a mhalairt.
(2) Bainfidh forálacha ailt 8 den Finance Act, 1919, leis na diúitéthe buanuítear leis an alt so ach an abairt “Saorstát Éireann” do chur in ionad na habairte “Great Britain and Ireland.”
Diúité ar phlátaí ceoil.
19.—(1) Déanfar diúité custum de mhéid is có-ionann le trí triochad agus trian per cent. de luach na hearra d'éileamh, do ghearradh agus d'íoc ar gach earra acu so leanas a hiomportálfar isteach i Saorstát Éireann an 12adh lá de Bhealtaine, 1932, no dá éis sin, sé sin le rá, gach pláta ceoil agus earra eile dá shamhail a bheidh ceaptha agus beartuithe chun ceoil d'ath-sheinnt le gramafón, no le pianóla, no le haon ghléas eile dáshamhail, ach gan scannán cinematografach d'áireamh a bheidh ceaptha agus déanta chun ceoil d'athsheinnt in éineacht le pictiúirí no éifeachtaí eile radhairc do thaisbeáint le cinematograf no le gléas eile dá shamhail, agus fós gan plátaí ar a mbeidh amhráin Ghaedhilge d'áireamh.
(2) Bainfidh forálacha ailt 8 den Finance Act, 1919, leis an diúité forchuirtear leis an alt so ach an abairt “Saorstát Éireann” do chur in ionad na habairte “Great Britain and Ireland” agus fé is dá ndeintí na hearraí is ionchurtha fén diúité forchuirtear leis an alt so do chur sa Dara Sceideal a ghabhann leis an Acht san sa. liost d'earraí go gcuirtear dhá dtrian den lán-ráta i mbaint leo mar ráta tosaíochta.
(3) Pé uair a cuirfear ina luighe ar na Coimisinéirí Ioncuim go ndearnadh an diúité forchuirtear leis an alt so d'íoc go cuibhe alos aon earra agus nár húsáideadh an earra san i Saorstát Éireann, déanfar ais-tarrac is có-ionann le méid an diúité sin do híocadh amhlaidh do lomháil ar an earra san má heasportáltar an earra san mar earra cheannaíochta.
(4) Ní bhainfidh alt 6 den Customs and Inland Revenue Act, 1879, le haon earra is ionchurtha fén diúité forchuirtear leis an alt so.
(5) Aon earra is ionchurtha fén diúité forchuirtear leis an alt so agus a hath-iomportálfar 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—
(a) nár hiomportáladh an earra san sarar heasportáladh í; no
(b) gur roimh an 12adh lá de Bhealtaine, 1932, a hiomportáladh an earra san ar dtúis; no
(c) gur ar an 12adh lá de Bhealtaine, 1932, no dá éis sin a hiomportáladh an earra san ar dtúis agus gur híocadh go cuibhe gach diúité custum do bhí ionchurtha uirthi an uair sin agus nár lomháladh aon ais-tarrac diúité ar í d'easportáil no gur haisíocadh leis na Coimisinéirí Ioncuim gach ais-tarrac do lomháladh amhlaidh.
(6) Ní tuigfear, maidir le hearraí nár hiomportáladh agus nár heasportáladh ach chun a dturuis do chríochnú, go ndearnadh iad d'iomportáil ná d'easportáil chun críche an fho-ailt deiridh sin roimhe seo den alt so.
Diúité ar thobac.
20.—(1) In ionad na ndiúitéthe custum atá ar thobac fé láthair, éileofar, gearrfar agus íocfar, ar an tobac go léir a hiomportálfar isteach i Saorstát Éireann an 12adh lá de Bhealtaine, 1932, no dá éis sin, na diúitéthe custum a luaidhtear i gCuid I den Tríú Sceideal a ghabhann leis an Acht so.
(2) Ní déanfar an diúité máil is inéilithe ar thobac fé alt 7 den Finance Act, 1918, mar a hatharuítear san le halt 9 den Finance Act, 1919, ná aon diúité máil eile d'éileamh ar aon tobac do fásadh i Saorstát Éireann agus a déanfar go cuibhe a sheachadadh as stóras agus a chonsighniú chun déantóra cheadúnuithe tobac agus do gheobhaidh an déantóir sin go cuibhe.
(3) Má cuirtear ina luighe ar na Coimisinéirí Ioncuim, maidir le gnó déantóra cheadúnuithe tobac gur gnó an gnó san—
(a) atá ar únaeracht chun tairbhe ag duine aonair is comhnathóir Éireannach; no
(b) atá ar únaeracht chun tairbhe ag beirt no níos mó de dhaoine aonair gur comhnathóirí Éireannacha agus únaeracht acu eatorra ar bhreis agus leath an chaipitail atá curtha sa ghnó san a bhfurmhór; no
(c) atá ar únaeracht ag cuideachtain d'únaerí Eireannacha agus atá fé bhainistí agus fé stiúradh daoine gur comhnathóirí Eireannacha a bhfurmhór;
ansan, an duine bheidh ceadúnuithe chun an ghnótha san do bheith ar siúl aige, beidh sé i dteideal lacáiste de sheacht bpingne d'fháil alos gach púint de thobac nea-dhéanta do gheobhaidh an duine sin agus ar ar híocadh an diúité forchuirtear leis an alt so agus nár híocadh aon lacáiste fén alt so ina thaobh roimhe sin.
Sa bhfo-alt so—
(i) cialluíonn an abairt “comhnathóir Éireannach” duine gur i Saorstát Éireann a bhíonn sé ina chomhnaí do ghnáth agus is duine do rugadh in Éirinn no is duine cloinne tuismitheoirí gur in Éirinn a rugadh iad araon; agus
(ii) cialluíonn an abairt “cuideachta d'únaerí Eireannacha” cuideachta gur comhnathóirí Eireannacha furmhór a scair-shealbhóirí, agus seilbh ag an bhfurmhór san eatorra ar scaireanna gur mó is fiú an t-iomlán acu, do réir ainm-luacha, ná leath an scair-chaipitail atá tugtha amach ag an gcuideachtain sin, agus le n-a ngabhann, ag gnáth-chruinnithe generálta den chuideachtain sin, breis agus leath de chomhacht iomlán vótála na scaireanna uile sa chuideachtain sin le n-a ngabhann vótanna ag na cruinnithe sin.
(4) Ní bheidh aon lacáiste iníoctha fén bhfo-alt deiridh sin roimhe seo den alt so alos aon tobac do gheobhaidh déantóir ceadúnuithe chun é chur fé dhéantóireacht thar ceann duine eile ar coimisiún no ar rí-chíos maran rud é go mbeadh an duine eile sin cáilithe fén bhfo-alt deiridh sin roimhe seo den alt so chun an lacáiste sin d'fháil dá bhfaghadh sé an tobac san chun go gcuirfeadh sé féin fé dhéantóireacht é.
(5) Má taisbeántar gur híocadh an diúité forchuirtear leis an alt so agus ná dearnadh aon lacáiste fé fho-alt (3) den alt so do lomháil agus fós ná fuair an déantóir aon tobac do fásadh i Saorstát Éireann agus atá gan diúité máil do bheith íoctha air, déanfar. fé réir na bhforálacha bhaineann le hais-tarrac do lomháil agus atá sa Sceideal a ghabhann leis an Finance Act, 1904, aistarrac d'íoc do réir na rátaí luaidhtear i gCuid II den Tríú Sceideal a ghabhann leis an Acht so.
(6) Má deintear lacáiste fé fho-alt (3) den alt so do lomháil agus má taisbeántar ná fuair an déantóir aon tobac do fásadh i Saorstát Éireann agus atá gan diúité máil do bheith íoctha air, déanfar, fé réir na bhforálacha bhaineann le hais-tarrac do lomháil agus atá sa Sceideal a ghabhann leis an Finance Act, 1904, ais-tarrac d'íoc do réir na rátaí luaidhtear i gCuid III den Tríú Sceideal a ghabhann leis an Acht so.
(7) Má gheibheann an déantóir tobac do fásadh i Saorstát Éireann agus atá gan diúité máil do bheith íoctha air, déanfar, fé réir na bhforálacha bhaineann le hais-tarrac do lomháil agus atá sa Sceideal a ghabhann leis an Finance Act, 1904, ais-tarrac d'íoc do réir na rátaí ar a gcinnfidh na Coimisinéirí Ioncuim.
(8) Ní bheidh an liúntas a deontar le halt 9 den Finance Act, 1915, iníoctha alos aon tobac a fásfar i Saorstát Éireann sa bhliain 1932 no aon bhliain ina dhiaidh sin.
Atharú ar na rátaí diúité ar ghléasanna aer-thelegrafa.
21.—(1) Déanfar an diúité forchuirtear le halt 8 den Acht Airgid, 1926 (Uimh. 35 de 1926), d'éileamh, do ghearradh, agus d'íoc ar na hearraí uile is ionchurtha fén diúité sin agus a hiomportálfar isteach i Saorstát Éireann an 12adh lá de Bhealtaine, 1932, no dá éis sin, do réir na rátaí seo leanas in ionad an ráta luaidhtear san alt san 8, sé sin le rá:—
(a) ar gach gléas lán-déanta no leath-dhéanta chun teachtaireachtaí no conbharsáidí eile do sheoladh agus do ghlacadh no chun a seolta amháin no chun a nglactha amháin tré aer-thelegraf (le n-a n-áirmhítear aerthelefón) agus ar gach earra gurb é atá sa chuid is mó dhi, dar leis na Coimisinéirí Ioncuim, ná coda d'aon ghléas den tsaghas san agus iad curtha le chéile, méid is có-ionann le caoga per cent. de luach na hearra, agus
(b) ar gach cuid d'aon ghléas den tsaghas san agus ar gach cabhair d'aon ghléas den tsaghas san (ar a n-áirmhítear cásanna, caibinéadaí, agus gabhadáin eile) pe'ca lán-déanta no leath-dhéanta do sna coda agus do sna cabhartha san, méid is có-ionann le trí triochad agus trian per cent. de luach na hearra.
(2) Má cruthuítear chun sástachta na gCoimisinéirí Ioncuim go ndearnadh an diúité forchuirtear leis an alt san 8 den Acht Airgid, 1926, d'íoc go cuibhe alos aon earra is ionchurtha fén diúité sin agus san do réir na rátaí forchuirtear leis an alt so agus nár húsáideadh an earra san i Saorstát Éireann ach amháin chun críche déantóireachta déanfar ais-tarrac is có-ionann le méid an diúité do híocadh amhlaidh do lomháil ar an earra san no ar aon earraí go dtaisbeánfar gur húsáideadh an earra san chun a ndéanta no a n-ullmahuithe, má deintear an earra no na hearraí sin (pe'ca aca é) d'easportáil mar earra no earraí ceannaíochta no do chur ar bord luinge le húsáid mar stóranna, no do chur i mbanna-stóras le cur ar bord luinge mar stóranna.
Diúité ar phacáistí áirithe.
22.—(1) I dteanta aon diúité eile is inéilithe, éileofar, gearrfar, agus íocfar ar gach pacáiste a hiomportálfar isteach i Saorstát Éireann an 12adh lá de Bhealtaine, 1932, no dá éis sin, agus ina mbeidh aon tsubstaint le n-a mbaineann an t-alt so—
(a) más do réir mheáchainte a horduítear sna liostaí oifigiúla iomportála an tsubstaint sin d'iontráil ar í d'iomportáil agus má bhíonn meáchaint an phacáiste fé bhun seacht bpúnt, diúité custum do réir na rátaí seo leanas, sé sin le rá:—
(i) maran mó ná dhá phúnt meáchaint an phacáiste— dhá phingin, agus
(ii) in aon chás eile, pingin ar gach púnt no codán de phúnt de mheáchaint an phacáiste;
(b) más do réir tomhais a horduítear sna liostaí oifigiúla iomportála an tsubstaint sin d'iontráil ar í d'iomportáil agus más lugha ná sé piúnt luchtmhaireacht an phacáiste, diúité custum do réir na rátaí seo leanas, sé sin le rá:—
(i) maran mó ná dhá phiúnt luchtmhaireacht an phacáiste—dhá phingin, agus
(ii) in aon chás eile, pingin ar gach piúnt no codán de phiúnt de luchtmhaireacht an phacáiste.
(2) Má bhíonn aon phacáistí is ionchurtha fén diúité forchuirtear leis an alt so i bpacáiste do bheadh ionchurtha fén diúité sin mara mbeadh an fo-alt so, ansan, má deintear an diúité sin d'éileamh agus d'íoc ar na pacáistí sin uile a céad-luaidhtear ní héileofar an diúité sin ar an bpacáiste deiridh sin a luaidhtear.
(3) Ní déanfar an diúité forchuirtear leis an alt so d'éileamh ná do ghearradh ar aon phacáiste ná beidh istigh ann ach sampla trádála bona fide d'aon earra agus a consighneofar sa ghnáthchúrsa trádála chun trádálaí in earraí den tsórt san agus ná beidh le díol.
(4) Pé uair is deimhin leis an Aire Airgid, tar éis do dul i gcomhairle leis an Aire Tionnscail agus Tráchtála, é do bheith beartuithe bona fide ag duine feistisí agus saoráidí do bhunú i Saorstát Éireann chun aon tsubstainte le n-a mbaineann an t-alt so do phacáil i Saorstát Éireann, féadfaidh na Coimisinéirí Ioncuim, le ceadúnas, a údarú don duine sin, aon tráth no tráthanna roimh pé dáta (nách déanaí ná an 12adh lá de Mhí na Samhna, 1932), agus fé réir cólíonadh pé coinníollacha is dóich leis na Coimisinéirí Ioncuim is ceart do luadh sa cheadúnas san, pacáistí ina mbeidh an tsubstaint sin d'iomportáil gan an diúité forchuirtear leis an alt so do bheith íoctha ortha, agus an iomportáil sin do dhéanamh gan teora no í do dhéanamh fé réir gach teorann no aon teorann acu so leanas, sé sin le rá, ná hiomportálfar thar líon áirithe de phacáistí no ná hiomportálfar ach pacáistí de shaghas áirithe no pacáistí de thuise áirithe, fé mar is dóich leis na Coimisinéirí Ioncuim is ceart.
(5) Ní bhainfidh alt 25 den Acht Airgid, 1924 (Uimh. 27 de 1924), leis an diúité forchuirtear leis an alt so agus dá réir sin ní bheidh an muirear minimum a forchuirtear leis an alt san 25 inéilithe alos an diúité sin.
(6) D'ainneoin éinní atá san alt so, ní pacáiste chun crícheanna an ailt seo píosa cáise ná beidh timpeal air ach stán-duilleog agus nách truime ná dhá únsa.
(7) Baineann an t-alt so leis na substaintí seo leanas, sé sin le rá:—
(a) gach saghas bidh (pe'ca ag daoine, ag ainmhithe, no ag éin a bheid le caitheamh) ná heisctear leis an gcéad fho-alt ina dhiaidh seo den alt so; agus
(b) gach saghas dighe ná heisctear leis an gcéad fho-alt ina dhiaidh seo den alt so; agus
(c) cosmaidí; agus
(d) ullmhóidí leighis ná heisctear leis an gcéad fho-alt ina dhiaidh seo den alt so; agus
(e) síolta torthaí, glasraí, no bláthanna.
(8) Ní bhaineann an t-alt so leis na substaintí seo leanas, sé sin le rá:—
(a) torthaí úra, no
(b) anbhruith ina fhliuchán, torthaí, iasc, paist éisc, feoil, no paist feola i mbuidéil, i gcrúscaí, i stáin, no i gcannaí agus iad séaluithe, no
(c) iasc úr a hiomportálfar roimh an 12adh lá de Mhí na Samhna, 1932, no
(d) uiscí mianaigh nádúrtha, no
(e) sérumaí, vacsuíní no ullmhóidí in ampoula, arán, brioscaí agus arbhar do lucht an ghalair chraosaigh, no insulin, no
(f) biadh no deoch nea-meisciúil a prímh-bheartuíodh i gcóir naoidhneán no breoiteachán dar leis na Coimisinéirí Ioncuim.
(9) San alt so cialluíonn an focal “pacáiste” aon bhuidéal, bosca, cártán, clúdach, cuairsceann no gabhadán eile d'aon tsaghas ar bith, agus léireofar tagairtí do mheáchaint phacáiste mar thagairtí do mheáchaint iomlán an phacáiste agus gach a mbeidh istigh ann.
Diúité ar íle gheal híodrocarbóin mhinearáil.
23.—(1) Déanfar diúité custum do réir caoga per cent. de luach na hearra d'éileamh, do ghearradh agus d'íoc ar an íle gheal híodrocarbóin mhinearáil go léir a hiomportálfar isteach i Saorstát Éireann an 12adh lá de Bhealtaine, 1932, no dá éis sin.
(2) Bainfidh forálacha ailt 8 den Finance Act, 1919, leis an diúité forchuirtear leis an alt so, ach an abairt “Saorstát Éireann” do chur in ionad na habairte “Great Britain and Ireland” agus fé is dá ndeintí íle gheal híodrocarbóin mhinearáil do chur sa Dara Sceideal a ghabhann leis an Acht san sa liost d'earraí go gcuirtear dhá dtrian den lán-ráta i mbaint leo mar ráta tosaíochta.
(3) Má bhíonn aon íle gheal híodrocarbóin mhinearáil ina cuid no ina táthchuid d'aon earraí, déanta no ullamhuithe, a hiomportálfar agus más dóich leis na Coimisinéirí Ioncuim nách meascáin ná cumaisc d'íleacha geala híodrocarbóin minearáil is mó atá sna hearraí sin agus ná fuilid oiriúnach chun iad d'úsáid ná ná fuiltear ar aigne iad d'úsáid in ionad aon íle gile híodrocarbóin minearáil no chun í do bhaint amach ina dhiaidh sin, ní bheidh feidhm ag alt 7 den Finance Act, 1901, maidir leis an íle gheal híodrocarbóin mhinearáil a bheidh sna hearraí sin.
(4) Déanfar, ar aon earraí is ionchurtha fén diúité forchuirtear leis an alt so d'easportáil as Saorstát Éireann no ar iad do chur ar bord luinge no i mbanna-stóras le húsáid mar stóranna luinge, ais-tarrac do lomháil de mhéid is có-ionann le méid an diúité sin a cuirfear ina luighe ar na Coimisinéirí Ioncuim do bheith íoctha alos na n-earraí sin.
(5) Chun crícheanna an ailt seo cialluíonn an abairt “íle gheal híodrocarbóin mhinearáil” íle gheal híodrocarbóin mhinearáil de shan-mheáchaint nách lugha ná .835 agus nách mó ná .950 agus ná fuil a bladhm-phuínte, mar a cinntear é leis an ngléas Pensky-Martens, níos ísle ná 285° Fahr. ná níos aoirde ná 410° Fahr., agus ná fuil a righneacht, mar a cinntear í le Viscomhéadar Redwood Uimh. 1 ag 70° Fahr., níos lugha ná 100 sec. ná níos mó ná 1,000 sec.
Diúité ar fheoil, ar éanlaithe clóis marbha agus ar éanlaithe fiadhaine marbha.
24.—(1) Déanfar diúité custum do réir reul an púnt d'éileamh, do ghearradh agus d'íoc ar na hearraí seo leanas a hiomportálfar isteach i Saorstát Éireann an 7adh lá de Mheitheamh, 1932, no dá éis sin, sé sin le rá:—
(a) gach feoil acu so leanas (pe'ca bruithte no nea-bhruithte dhóibh) a hiomportálfar aon tráth áirithe i gcand aíochtaí is mó ná deich bpúint, sé sin le rá, mairtfheoil, laoighfheoil, caoirfheoil, agus uainfheoil, ach gan aon fheoil acu san a hiomportálfar i ngabhadáin séaluithe d'áireamh ná fós aon tsugh ná smior ná a leithéidí d'ullmhóidí as aon fheoil den tsórt san; agus
(b) na héanlaithe clóis marbha uile agus na héanlaithe fiadhaine marbha uile (pe'ca bruithte no nea-bhruithte dhóibh) a bheidh le húsáid mar bhia agus a hiomportálfar aon tráth áirithe i gcandaíochtaí ina mbeidh níos mó ná dhá éan, ach gan aon éanlaithe clóis ná éanlaithe fiadhaine den tsórt san a hiomportálfar i ngabhadáin séaluithe d'áireamh ná fós aon tsugh ná smior ná a leithéidí d'ullmhóidí as aon éanlaithe clóis no éanlaithe fiadhaine den tsórt san.
(2) Ní déanfar an diúité forchuirtear leis an alt so d'éileamh ná do ghearradh ar aon earraí go gcuirfear ina luighe ar na Coimisinéirí Ioncuim ina dtaobh ná fuil ionta ach laoighfheoil chuisnithe gan cnámh inti is de thoradh tíre is ball de Náisiúin an Chó-chiníochais Bhriotáinigh agus gur ón tír sin no o aon tír eile den tsórt san do consighníodh í agus ná beidh á hiomportáil ach amháin chun crícheanna déantóireachta i Saorstát Éireann.
(3) Bainfidh forálacha ailt 8 den Finance Act, 1919, leis an diúité forchuirtear leis an alt so ach an abairt “Saorstát Éireann” do chur in ionad na habairte “Great Britain and Ireland” agus fé is dá ndeintí earraí is ionchurtha fén diúité sin do chur sa Dara Sceideal a ghabhann leis an Acht san, sa liost d'earraí go gcuirtear dhá dtrian den lán-ráta i mbaint leo mar ráta tosaíochta.
Leasuithe ar an diúité siamsa.
25.—(1) San alt so cialluíonn an abairt “diúité siamsa” an diúité máil ar a dtugtar an ainm “entertainments duty” in alt 1 den Finance (New Duties) Act, 1916, agus is inéilithe fén alt san mar a leasuítear é le hachtacháin ina dhiaidh sin ar a n-áirmhítear an t-alt so.
(2) Ar an 30adh lá de Bhealtaine, 1932, agus as san amach, léireofar alt 1 den Finance (New Duties) Act, 1916, agus beidh éifeacht aige fé is dá bhfolódh an focal “entertainment,” mar a mínítear san alt san é, aon dáil rinnce no damhsa agus dá réir sin déanfar diúité siamsa d'éileamh, do ghearradh agus d'íoc, an 30adh lá san de Bhealtaine, 1932, agus as san amach, ar gach íocaíocht chun dul isteach go dtí aon dáil rinnce no damhsa.
(3) Ar an 30adh lá de Bhealtaine, 1932, agus dá éis sin ní déanfar diúité siamsa d'éileamh ná do ghearradh ar aon tsiamsa 'na gcruthófar ina thaobh chun sástachta na gCoimisinéirí Ioncuim gur club atá có-cheangailte go cuibhe le Cumann Lúithchleas Gaedhal no le Cumann Náisiúnta Lúithchleas agus Rothaíochta na hÉireann no atá díreach fé stiúradh ceachtar acu san atá ag cur an tsiamsa ar siúl agus ná fuil ann ar fad ach taisbeántas de gach ceann no d'aon cheann de sna cluichí no de sna spóirt seo leanas, sé sin le rá:—
(a) taisbeántaisí aicillíochta nách gá capaill, madraí, ná ainmhithe eile do bheith á n-úsáid ná páirteach ionta ná feithiclí inneall-ghluaiste do bheith á n-úsáid ionta;
(b) aon chluichí no spóirt gur gnáth beirt daoine no níos mó no dhá fhuirinn no níos mó de dhaoine á n-imirt no ag iomaidh ionta agus san amuich fén spéir agus nách gá capaill, madraí, ná ainmhithe eile do bheith á n-úsáid ná páirteach ionta ná feithiclí inneall-ghluaiste do bheith á n-úsáid ionta.
(4) Ní déanfar diúité siamsa d'éileamh ná do ghearradh ar aon tsiamsa 'na geruthófar ina thaobh chun sástachta na gCoimisinéirí Ioncuim ná fuil ann ar fad ach coimhlintí con go ndeintear i ngach coimhlint acu dhá choin do scaoileadh d'iallacha i ndiaidh girrfhéidh bheo.
(5) Ar an gcéad lá de Dheireadh Fomhair, 1932, agus dá éis sin déanfar diúité siamsa d'éileamh, do ghearradh agus d'íoc do réir na rátaí seo leanas in ionad na rátaí atá i bhfeidhm anois, sé sin le rá:—
Má bhíonn an íocaíocht chun dul isteach, gan an diúité d'áireamh, | Ráta an Diúité. s. d. | |||||
os cionn | 4d. | gan bheith os cionn | 6½d. | 1½ | ||
,, ,, | 6½d. | ,, ,, ,, ,, | 8d. | 2 | ||
,, ,, | 8d. | ,, ,, ,, ,, | 1s. | 0d. | 3 | |
,, ,, | 1s. | 0d. | ,, ,, ,, ,, | 1s. | 8d. | 4 |
,, ,, | 1s. | 8d. | ,, ,, ,, ,, | 2s. | 0d. | 6 |
,, ,, | 2s. | 0d. | ,, ,, ,, ,, | 3s. | 0d. | 9 |
,, ,, | 3s. | 0d. | ,, ,, ,, ,, | 4s. | 0d. | 1 0 |
,, ,, | 4s. | 0d. | 1s. in aghaidh an chéad 4s. agus 1s. in aghaidh gach 4s., no coda de 4s., sa bhreis air sin. | |||
(6) D'ainneoin éinní atá in aon achtachán eile no sa bhfo-alt deiridh sin roimhe seo den alt so, ní déanfar diúité siamsa d'éileamh ná do ghearradh, an 30adh lá de Bhealtaine, 1932, ná dá éis sin. do réir ráta is mó ná pingin ar aon íocaíocht nách mó ná reul chun dul isteach go dtí siamsa ar bith 'na gcruthófar ina thaobh chun sástachta na gCoimisinéirí Ioncuim ná fuil ann ar fad ach taisbeántas cluiche gur gnáth dhá fhuirinn daoine á himirt agus san amuich fén spéir agus nách gá capaill, madraí, ná ainmhithe eile do bheith á n-úsáid ná páirteach ann ná feithiclí inneall-ghluaiste do bheith á n-úsáid ann.
Ceadúnas deighleálaí tobac.
26.—Más mó ná deich bpúint an luacháil, do rinneadh fé dhlí na mbocht, ar an áitreabh dá ndéanfaidh deighleálaí no díoltóir tobac agus snaoise ceadúnas fé alt 2 den Excise Licences Act, 1825, do thógaint amach, no dá mbeidh an ceadúnas san aige, éileofar, gearrfar, agus íocfar, an 6adh lá d'Iúl, 1932, agus ón lá san amach, agus i dteanta an diúité mháil is iníoctha ar an gceadúnas san anois, diúité máil a déanfar amach do réir na bhforálacha so leanas, sé sin le rá:—
(a) más rud é gur áit chomhnaithe an t-áitreabh le n-a mbaineann an ceadúnas san agus ná húsáidtear aon chuid de mar mhonarcha ná mar shiopa agus ná díoltar tobac ná snaois san áitreabh san fén gceadúnas san ach tré aon fhearas amháin is meaisín féin-oibritheach no is gléas eile meceaniciúil agus tríd an aon fhearas amháin sin, isé méid a bheidh sa diúité máil sin (fé réir na teorann a luaidhtear anso ina dhiaidh seo) ná méid is có-ionann le leath d'aon per cent. den bhreis atá ag luacháil an áitreibh sin fé dhlí na mbocht ar dheich bpúint;
(b) i ngach cás eile, isé méid a bheidh sa diúité máil sin (fé réir na teorann a luaidhtear anso ina dhiaidh seo) ná méid is có-ionann le haon per cent. den bhreis atá ag luacháil an áitreibh sin fé dhlí na mbocht ar dheich bpúint;
(c) an diúité máil is iníoctha anois agus an diúité máil sa bhreis a forchuirtear leis an alt so, ní mó ná deich bpúint a bheidh a suim san le chéile is inéilithe alos aon cheadúnais áirithe den tsórt san.
Diúité ar cheadúnaisí iasachtaithe airgid.
27.—(1) Déanfar diúité máil d'éileamh, do ghearradh, agus d'íoc ar gach ceadúnas (dá ngairmtear ceadúnas iasachtaí airgid san alt so), chun gníomhú agus chun gnótha do dhéanamh mar iasachtaí airgid, do bhéarfar amach fé Acht ar bith do ritheadh no a rithfear i rith na bliana airgeadais dar tosach an 1adh lá d'Abrán, 1932, diúité máil a bheidh do réir na rátaí seo leanas, sé sin le rá:—
(a) ar cheadúnas iasachtaí airgid a raghaidh in éag an 31adh lá d'Iúl. 1933—deich bpúint;
(b) ar cheadúnas iasachtaí airgid a raghaidh in éag an 31adh lá d'Iúl bliain ar bith ach an bhliain 1933 agus a tógfar amach laistigh de shé mhí roimh dhul in éag do amhlaidh—deich bpúint;
(c) ar aon cheadúnas eile iasachtaí airgid—cúig púint déag.
(2) Má bhíonn beirt daoine no níos mó ag déanamh gnótha mar iasachtaithe airgid i bpáirtnéireacht agus má dheineann na daoine sin ceadúnaisí iasachtaí airgid do thógaint amach alos an áitreibh no na n-áitreabh uile ina mbeid ag déanamh gnótha amhlaidh i bpáirtnéireacht, déanfaidh na Coimisinéirí Ioncuim maitheamh no, má bhíonn an diúité íoctha, aisíoc do thabhairt don pháirtnéireacht san—
(a) i gcás gan an gnó san do bheith á dhéanamh amhlaidh ach in aon áitreabh amháin, i suim is có-ionann leis an diúité iomlán ar gach ceann ach aon cheann amháin de sna ceadúnaisí iasachtaí airgid a thógfaidh na daoine sin amach amhlaidh alos an áitreibh sin, no
(b) i gcás an ghnótha san do bheith á dhéanamh amhlaidh i dhá n-áitreabh no níos mó, i suim is có-ionann leis an diúité iomlán ar gach ceadúnas iasachtaí airgid a thógfaidh na daoine sin amach amhlaidh alos aon áitreibh acu san de bhreis ar aon cheadúnas amháin den tsórt san in aghaidh gach áitreibh fé leith acu san.
(3) Má cruthuítear chun sástachta na gCoimisinéirí Ioncuim ceadúnas máil do bheith i bhfeidhm chun gnótha geall-bhrócaera do dhéanamh in aon áitreabh go ndéanfaidh an duine no na daoine dheineann an gnó san ceadúnas no ceadúnaisí iasachtaí airgid do thógaint amach ina thaobh, déanfaidh na Coimisinéirí Ioncuim—
(a) i gcás ná tógfar amach amhlaidh ach aon cheadúnas amháin iasachtaí airgid den tsórt san, maitheamh no, má bhíonn an diúité íoctha, aisíoc do thabhairt i leath an diúité ar an gceadúnas san, agus
(b) i gcás ina dtógfar amach amhlaidh dhá cheadúnas iasachtaí airgid den tsórt san no níos mó, maitheamh no, má bhíonn an diúité íoctha, aisíoc do thabhairt i leath an diúité ar pé ceadúnas acu san is túisce tógfar amach.
Deireadh le diúitéthe breise ar shiúicre.
28.—Scuirfear. an 31adh lá de Bhealtaine, 1932. agus as san amach. de sna diúitéthe breise custum agus de sna diúitéthe breise máil a forchuirtear le halt 6 den Acht Airgid, 1931 (Uimh. 31 de 1931), d'éileamh no do ghearradh.
Na diúitéthe ar earraí bheidh déanta de shiúicre, etc., no ina mbeidh siúicre, etc., d'atharú.
29.—Déanfar, an 31adh lá de Bhealtaine, 1932, agus as san amach, na diúitéthe custum a forchuirtear le halt 8 den Acht Airgid, 1931 (Uimh. 31 de 1931), d'éileamh, do ghearradh, agus d'íoc do réir na rátaí seo leanas in ionad na rátaí luaidhtear san alt san 8, sé sin le rá:—
(a) más do réir mheáchainte a horduítear sna liostaí oifigiúla iomportála na hearraí d'iontráil ar iad d'iomportáil, do réir pingne agus feoirlinge an púnt, agus
(b) más do réir tomhais a horduítear sna liostaí oifigiúla iomportála na hearraí d'iontráil ar iad d'iomportáil, do réir scillinge an galún.
Na diúitéthe ar fheithiclí inneall-ghluaiste áirithe do laigheadú.
30.—(1) Déanfar na diúitéthe máil is inéilithe fé alt 13 den Finance Act, 1920, ar na feithiclí inneall-ghluaiste luaidhtear sa Cheathrú Sceideal a ghabhann leis an Acht so, d'éileamh, do ghearradh, agus d'íoc, an 1adh lá d'Iúl, 1932, agus as san amach, do réir na rátaí luaidhtear sa Cheathrú Sceideal san in ionad na rátaí luaidhtear sa Chúigiú Sceideal a ghabhann leis an Acht Airgid, 1929 (Uimh. 32 de 1929).
(2) Beidh éifeacht ag fo-ailt (3) agus (5) d'alt 20 den Acht Airgid, 1926, an 1adh lá d'Iúl, 1932, agus as san amach, fé is dá mba rátaí luaidhtear sa Tríú Sceideal a ghabhann leis an Acht san na rátaí diúité luaidhtear sa Cheathrú Sceideal a ghabhann leis an Acht so.
(3) I gcás ceadúnais do tógadh amach fé alt 13 den Finance Act, 1920, alos feithicle inneall-ghluaiste de shaghas a luaidhtear sa Cheathrú Sceideal a ghabhann leis an Acht so, agus a bheidh i bhfeidhm an 30adh lá de Mheitheamh, 1932, ach ná raghaidh in éag go dtí tar éis an lae sin, no do tógadh amach roimh an Acht so do rith in aghaidh tréimhse dar tosach an 1adh lá d'Iúl, 1932. no lá éigin dá éis sin, aisíocfar leis an duine sin an méid a bheidh an diúité do híocadh fén alt san 13 alos na feithicle sin. agus an ceadúnas san á thógaint amach, ina bhreis ar an diúité is inéilithe, ag féachaint d'fhorálacha an ailt seo, alos na feithicle sin in aghaidh na tréimhse gur ina haghaidh do tógadh amach an ceadúnas san.
(4) Cuirfear leis na crícheanna agus beidh mar chuid de sna crícheanna chun a bhféadfar rialacháin do dhéanamh fé alt 12 den Roads Act, 1920. na crícheanna so leanas, sé sin le rá:—
(a) chun a ordú conus a déanfar amach, chun crícheanna an ailt seo agus an Cheathrú Sceidil a ghabhann leis an Acht so, an méid ionad suidhte atá i ngach saghas no in aon tsaghas de sna feithiclí inneall-ghluaiste a luaidhtear sa Cheathrú Sceideal san, agus
(b) chun socruithe do dhéanamh chun aon diúité d'aisíoc go ndlightear fén alt so é d'aisíoc, agus
(c) chun socruithe do dhéanamah i gcóir gach ní no éinní tharlóidh toisc gur i rith bliana ceadúcháin a raghaidh na hatharuithe deintear leis an alt so ar na rátaí diúité in éifeacht.
Saoirsí ón diúité ar bhróga agus ar bhróga ísle.
31.—(1) Ní déanfar an diúité is inéilithe fé alt 19 den Acht Airgid, 1924 (Uimh. 27 de 1924), ná an diúité sin mar do hatharuíodh é fén Acht Diúitéthe Custum (Gearradh Sealadach), 1931 (Uimh. 38 de 1931), ná aon diúité do forchuireadh no a forchuirfear in ionad an diúité sin le haon Acht do ritheadh no a rithfear sa bhliain airgeadais dar tosach an 1adh lá d'Abrán, 1932, d'éileamh ná do ghearradh ar aon earra acu so leanas a hiomportálfar isteach i Saorstát Éireann an 23adh lá d'Abrán, 1932, no dá éis sin, sé sin le rá:—
(a) bróga agus bróga ísle de shaghas ar bith i gcóir naoidhneán agus de thuise ar bith o 0 go 6 (go huile), agus
(b) buinn chúmtha (pe'ca iomlán no ina gcoda dhóibh), sála cúmtha (pe'ca iomlán no ina gcoda dhóibh), agus uachtair chúmtha i gcóir naoidhneán agus de thuise ar bith o 0 go 6 (go huile), agus
(c) buinn chúmtha (pe'ca iomlán no ina gcoda dhóibh), sála cúmtha (pe'ca iomlán no ina gcoda dhóibh), agus uachtair chúmtha, i gcóir leanbhaí óga agus de thuise ar bith o 7 go 1 (go huile), a hiomportálfar isteach i Saorstát Éireann roimh an 23adh lá de Dheireadh Fomhair, 1932.
(2) Aisíocfar diúité ar bith do híocadh roimh an Acht so do rith ar aon earra saortar de bhuadh an ailt seo ón diúité sin.
Tuille saoirsí ón diúité ar bhróga agus ar bhróga ísle.
32.—Pé uair is deimhin leis an Aire Airgid, tar éis do dul i gcomhairle leis an Aire Tionnscail agus Tráchtála, gur gá do dhuine ar bith aon choda de bhróga, de bhróga ísle, de shlipéidí, de gholaisí, d'asa no de phaitíní d'iomportáil isteach i Saorstát Éireann roimh an 1adh lá d'Iúl, 1933, chun iad d'úsáid chun bróga, bróga ísle, slipéidí, golaisí, asa, no paitíní (pe'ca aca é) do dhéanamh i Saorstát Éireann, féadfaidh na Coimisinéirí Ioncuim, le ceadúnas, a údarú don duine sin, fé réir cólíonadh pé coinníollacha is oiriúnach leis na Coimisinéirí Ioncuim d'fhorchur, na coda san d'iomportáil roimh an dáta san (gan teora no fé réir srianta, maidir le candaíocht, le saghas, no le héinní eile, fé mar is dóich leis na Coimisinéirí Ioncuim is ceart) gan an diúité is inéilithe fé alt 19 den Acht Airgid, 1924 (Uimh. 27 de 1924), do bheith íoctha ortha, ná an diúité sin mar do hatharuíodh é fén Acht Diúitéthe Custum (Gearradh Sealadach), 1931 (Uimh. 38 de 1931), ná aon diúité do forchuireadh no a forchuirfear in ionad an diúité sin le haon Acht do ritheadh no a rithfear sa bhliain airgeadais dar tosach an 1adh lá d'Abrán, 1932.
Saoirsí o dhiúité ghluaisteáin.
33.—(1) Déanfar an diúité forchuirtear le halt 11 den Acht Airgid, 1928 (Uimh. 11 de 1928), mar a leasuítear é le hachtacháin ina dhiaidh sin, d'éileamh, do ghearradh, agus d'íoc ar na hearraí seo leanas do réir ráta is có-ionann le cúig déag per cent. de luach na hearra in ionad an ráta luaidhtear san alt san 11, sé sin le rá:—
Ar gach chassis gluaisteáin iomportálfaidh trádálaí gluaisteán an 6adh lá de Bhealtaine, 1932, no dá éis sin, agus roimh an 7adh lá de Lúnasa, 1932, chun é do dhíol agus a hiomportálfar amhlaidh mar chuid de ghluaisteán iomlán gurb é tá ann, dar leis na Coimisinéirí Ioncuim, le linn é d'iomportáil ná gluaisteán nua atá déanta, ceaptha, agus beartuithe chun daoine d'iompar ar shlí eile seachas ar luach saothair.
(2) Bainfidh forálacha ailt 8 den Finance Act, 1919, leis an diúité is inéilithe fén bhfo-alt san roimhe seo den alt so ach an abairt “Saorstát Éireann” do chur in ionad na habairte “Great Britain and Ireland” agus fé is dá ndeintí na hearraí luaidhtear sa bhfo-alt san do chur sa Dara Sceideal a ghabhann leis an Acht san, sa liost d'earraí go gcuirtear dhá dtrian den lán-ráta i mbaint ieo mar ráta tosaíochta.
(3) Ní déanfar an diúité forchuirtear le halt 11 den Acht Airgid, 1928 (Uimh. 11 de 1928), mar a leasuítear é le hachtacháin ina dhiaidh sin, d'éileamh ná do ghearradh ar aon earra acu so leanas a hiomportálfar isteach i Saorstát Éireann an 6adh lá de Bhealtaine, 1932, no dá éis sin, sé sin le rá:—
Coda de chabhla gluaisteáin agus cabhartha do chabhla gluaisteáin ná fuil, dar leis na Coimisinéirí Ioncuim, ina gcur le chéile, iomlán no leathrannach, de sna coda no de sna cabhartha san le linn iad d'iomportáil.
(4) Pé uair is deimhin leis na Coimisinéirí Ioncuim, i dtaobh gluaisteáin a bheidh á iomportáil isteach i Saorstát Éireann an 6adh lá de Bhealtaine, 1932, no dá éis sin agus atá dar leo déanta agus ceaptha chun daoine d'iompar—
(a) gur thosnuigh iomportálaí an ghluaisteáin sin laistigh de shé mhí roimh é d'iomportáil ar bheith ina chomhnaí i Saorstát Éireann no go bhfuil beartuithe aige bona fide tosnú ar bheith ina chomhnaí i Saorstát Éireann laistigh de shé mhí tar éis na hiomportála san agus, i gceachtar cás, go bhfuil beartuithe aige bona fide buan-chomhnaí do dhéanamh i Saorstát Éireann, agus
(b) go raibh an gluaisteán san in úsáid roimhe sin (ar shlí eile seachas chun daoine d'iompar ar luach saothair) ag an iomportálaí no ag á líntighe no ag á theaghlach, agus
(c) gur chun é bheith á úsáid (ar shlí eile seachas chun daoine d'iompar ar luach saothair) i Saorstát Éireann ag an iomportálaí no ag á líntighe no ag á theaghlach atá an gluaisteán san á iomportáil,
féadfaidh na Coimisinéirí Ioncuim, fé réir cólíonadh pé coinníollacha is oiriúnach leo d'fhorchur, a cheadú an gluaisteán san d'iomportáil gan an diúité forchuirtear le halt 11 den Acht Airgid, 1928 (Uimh. 11 de 1928), mar a leasuítear é le hachtacháin ina dhiaidh sin do bheith íoctha air, ná an diúité sin mar do hatharuíodh é fén Acht Diúitéthe Custum (Gearradh Sealadach), 1931 (Uimh. 38 de 1931), no le haon Acht do ritheadh no a rithfear sa bhliain airgeadais dar tosach an 1adh lá d'Abrán, 1932.
(5) Aisíocfar diúité ar bith do híocadh roimh an Acht so do rith agus atá, de bhuadh an ailt seo, gan bheith inéilithe.
Saoirsí o dhiúitéthe ar earraí fighte.
34.—(1) Beidh éifeacht ag na forálacha so leanas maidir leis na diúitéthe le n-a mbaineann an t-alt so, sé sin le rá:—
(a) ní bheidh na diúitéthe sin inéilithe ná inghearrtha ar aon earra fhighte bheidh déanta i bpáirt no go hiomlán d'olainn no d'olainn snáth-dhúbalta agus a hiomportálfar isteach i Saorstát Éireann tar éis an 18adh lá de Bhealtaine, 1932, agus gur cuid í, le linn a hiomportála, d'éadach chumaiscthe go ndearnadh, roimh é d'iomportáil, é do chur no aon chuid de do chur fé oibriú do rinne do-fhlichte é;
(b) pé uair is deimhin leis an Aire Airgid, tar éis do dul i gcomhairle leis an Aire Tionnscail agus Tráchtála, gur gá do dhéantóir hataí agus caipíní aon earra fhighte bheidh déanta i bpáirt no go hiomlán d'olainn no d'olainn snáth-dhúbalta d'iomportáil isteach i Saorstát Éireann chun iad d'úsáid chun hataí agus caipíní no ceachtar acu do dhéanamh i Saorstát Éireann. féadfaidh na Coimisinéirí Ioncuim, le ceadúnas, a údarú don déantóir sin, fé réir cólíonadh pé coinníollacha is oiriúnach leo do luadh sa cheadúnas san, earraí fighte bheidh déanta i bpáirt no go hiomlán d'olainn no d'olainn snáth-dhúbalta no aon tsaghas no saghsanna áirithe earraí fighte den tsórt san d'iomportáil gan na diúitéthe sin do bheith íoctha ortha agus an iomportáil sin do dhéanamh gan teora maidir le n-a ham ná le n-a méid no go pé teoranta maidir le n-a ham agus le n-a méid no maidir le ceachtar acu is oiriúnach leis na Coimisinéirí Ioncuim do luadh sa cheadúnas san;
(c) pé uair is deimhin leis na Coimisinéirí Ioncuim gurb é atá in aon earra fighte dob ionchurtha fé aon cheann de sna diúitéthe sin mara mbeadh an fhoráil seo ná—
(i) feilt no abhar plainceudaí agus go bhfuil sí oiriúnach chun í d'úsáid, agus ná fuil sí le húsáid ach amháin, in oibriú bhaineann le tionnscal eile seachas plainceudaí, súsaí, baill éadaigh no cóir ghléasta phearsanta do dhéanamh, no
(ii) abhar plainceudaí atá á iomportáil, chun go n-úsáidfeadh an t-iomportálaí féin é chun baill éadaigh no cóir ghléasta phearsanta do dhéanamh i Saorstát Éireann chun iad d'easportáil, fé chonnradh le n-a bhforáltar an t-abhar plainceudaí sin do chur ar fáil don iomportálaí sin chun é d'úsáid chun na rudaí sin do dhéanamh,
féadfaidh na Coimisinéirí Ioncuim, fé réir cólíonadh pé coinníollacha is oiriúnach leo d'ordú, a cheadú an earra fhighte sin d'iomportáil gan aon cheann de sna diúitéthe sin do bheith íoctha uirthi.
(2) Aisíocfar diúité ar bith do híocadh roimh an Acht so do rith agus atá, de bhuadh an ailt seo, gan bheith inéilithe.
(3) Baineann an t-alt so leis na diúitéthe seo leanas, sé sin le rá:—
(a) an diúité is inéilithe fé alt 1 den Acht Airgid (Diúitéthe Custum agus Stampa), 1929 (Uimh. 5 de 1929), mar a leasuítear é le hachtacháin ina dhiaidh sin, ar earraí fighte do bhí déanta i bpáirt no go hiomlán d'olainn no d'olainn snáth-dhúbalta;
(b) an diúité sin mar do hatharuíodh é fén Acht Diúitéthe Custum (Gearradh Sealadach), 1931 (Uimh. 38 de 1931);
(c) aon diúité do forchuireadh no a forchuirfear, in ionad na ndiúitéthe luaidhtear sna míreanna san roimhe seo den fho-alt so, le haon Acht do ritheadh no a rithfear sa bhliain airgeadais dar tosach an 1adh lá d'Abrán, 1932;
(d) aon diúité do forchuireadh no a forchuirfear, fén Acht Diúitéthe Custum (Gearradh Sealadach), 1931, no le haon Acht do ritheadh no a rithfear sa bhliain airgeadais dar tosach an 1adh lá d'Abrán, 1932. ar aon earraí fighte do bhí no a bheidh déanta i bpáirt no go hiomlán d'olainn no d'olainn snáth-dhúbalta.
Biotáille do thógaint as áitreabhacha agus as stóraisí áirithe.
35.—Féadfaidh na Coimisinéirí Ioncuim a ordú go mbeidh gach ceann na aon chinn áirithe de sna forálacha den Spirits Act, 1880. a bhaineann le biotáille do thógaint as áitreabh stilleuraí, no as áitreabh ceartuitheora, deighleálaí, no miondíoltóra biotáille no as banna-stóras, go mbeid san, fé réir cólíonadh pé coinníollacha is dóich leis na Coimisinéirí Ioncuim is ceart d'fhorchur, gan aon fheidhm ar bith acu, no gan feidhm acu ach fé réir atharuithe áirithe, maidir le haon daoine áirithe no aicme áirithe daoine.
Saoirse ón diúité ar íleacha éadtroma híodrocarbóin minearáil.
36.—Má cuirtear ina luighe ar na Coimisinéirí Ioncuim, maidir le haon bhiotáille gheal a bheidh á hiomportáil isteach i Saorstát Éireann, go bhfuil sí le húsáid in aon dathú no glanadh earraí fíodóireachta bhíonn ar siúl mar chéird, féadfaidh na Coimisinéirí Ioncuim, fé réir cólíonadh pé coinníollacha is oiriúnach leo d'fhorchur, a cheadú an bhiotáille gheal san d'iomportáil gan an diúité forchuirtear le halt 5 den Acht Airgid, 1931 (Uimh. 31 de 1931), do bheith íoctha uirthi.
Saoirsí maidir le longlanna.
37.—(1) Déanfaidh na Coimisinéirí Ioncuim clár (dá ngairmtear an Clár san alt so) ar a dtabharfar an Clár de Longlanna do bhunú agus do choimeád ar siúl i pé fuirm is dóich leo is ceart. agus cuirfid síos sa Chlár san gach ní ceangailtear ortha leis an alt so do chur síos ann.
(2) Pé uair a bheidh áitreabh ar bith á úsáid chun long do dhéanamh, do dheisiú no d'ath-fheistiú ann, féadfaidh an té go mbeidh san ar siúl aige san áitreabh san a iarraidh ar na Coimisinéirí Ioncuim an t-áitreabh san do chlárú sa Chlár agus. ar bheith sásta dhóibh go bhfuil an t-áitreabh san á úsáid chun na críche sin agus ar an duine sin d'íoc pé táille (más aon cheann é) ordóidh an tAire Airgid, déanfaidh na Coimisinéirí Ioncuim an t-áitreabh san do chlárú sa Chlár dá réir sin.
(3) Pé uair is deimhin leis na Coimisinéirí Ioncuim, maidir le haon áitreabh a bheidh cláruithe sa Chlár go bhfuiltear tar éis scur de bheith á úsáid chun long do dhéanamh, do dheisiú no d'ath-fheistiú ann, féadfaid an t-áitreabh san do scriosadh as an gClár.
(4) Pé uair a déanfar aon earraí is ionchurtha fé dhiúité custum a forchuirtear leis an Acht so no le haon Acht eile (pe'ca roimh an Acht so no ina dhiaidh do rithcadh é) d'iomportáil isteach i Saorstát Éireann agus iad consighnithe díreach chun áitreibh a bheidh cláruithe sa Chlár agus is deimhin leis na Coimisinéirí Ioncuim gur chun iad d'úsáid chun long do dhéanamh, do dheisiú no d'ath-fheistiú san áitreabh san atá na hearraí sin á n-iomportáil amhlaidh, féadfaidh na Coimisinéirí Ioncuim, fé réir cólíonadh pé coinníollacha is oiriúnach leo d'fhorchur, a cheadú na hearraí sin d'iomportáil gan diúité do bheith íoctha ortha.
(5) Pé uair a bheidh aon earraí á dtabhairt o aon áit i Saorstát Éireann isteach in áitreabh a bheidh cláruithe sa Chlár agus is deimhin leis na Comisinéirí Ioncuim gur chun iad d'úsáid chun long do dhéanamh, do dheisiú no d'ath-fheistiú san áitreabh san atá na hearraí sin á dtabhairt isteach ann, féadfaidh na Coimisinéirí Ioncuim, fé réir cólíonadh pé coinníollacha is ciriúnach lco d'fhorchur, deighleáil leis na hearraí sin, chun críche na bhforálacha de sna hAchtanna Custum a bhaineann le hais-tarrac, fé is dá mba earraí iad do heasportáladh amach as Saorstát Éireann.
(6) Gan dochar do gheneráltacht na gcomhacht chun coinníollacha d'fhorchur a bronntar ar na Coimisinéirí Ioncuim leis an ait so. féadfar aon choinníollacha forchuirfear amhlaidh do cheapadh i slí go gcuirfear in áirithe gur chun long do dhéanamh. do dheisiú no d'ath-fheistiú in áitreabh atá cláruithe sa Chlár a húsáidfear na hearraí le n-a mbaineann na coinníollacha san.
Saoirse ghenerálta d'earraí a hiomportálfar chun tuille déantóireachta do dhéanamh crtha.
38.—Pé uair is deimhin leis na Coimisinéirí Ioncuim gur chuige atá iomportáil á dhéanamh ar aon earra no earraí is ionchurtha fé dhiúité chustum ná chun an chéanna do dhul fé oibriú déantóircachta i Saorstát Éireann agus chun é d'easportáil ina dhiaidh sin no chun go ndéanfaí i Saorstát Éireann é do chur isteach i dteanta earraí cile mar chuid no mar tháthchuid de ní dhéanta bheidh le heasportáil, féadfaidh na Coimisinéirí Ioncuim, fé réir cólíonadh pé coinníollacha is oiriúnach leo d'fhorchur, a cheadú an earra no na hearraí sin (pe'ca aca é) d'iomportáil gan diúité do bheith íoctha uirthi no ortha.
Baint fhorálacha den Finance (No. 2) Act, 1915.
39.—Tuigfear forálacha alt 12 agus 13 den Finance (No. 2) Act, 1915, mar a leasuítear iad le hachtacháin ina dhiaidh sin, do bhaint riamh leis an diúité forchuirtear le fo-alt (2) d'alt 10 den Acht Airgid, 1931 (Uimh. 31 de 1931), chó hiomlán is do bhaineadar leis na diúitéthe nua iomportála buanuítear le fo-alt (1) den alt san 10.
Saoirse ón diúité ar shiúicre, ar ghlúcós, etc.
40.—Pé uair is deimhin leis an Aire Airgid, tar éis do dul i gcomhairle leis an Aire Tionnscail agus Tráchtála. gur gá do dhuine bhíonn ag gabháil do ghnó na súdaireachta i Saorstát Éireann aon earraí is ionchurtha fé aon diúité dá bhforchuirtear le halt 21 den Acht Airgid. 1928 (Uimh. 11 de 1928), no fén diúité forchuirtear le halt 8 den Acht Airgid, 1931 (Uimh. 31 de 1931). mar a leasuítear é leis an Acht so, d'iomportáil chun iad d'úsáid sa ghnó san i Saorstát Éireann, agus ná fuilid le fáil no nách deallrathach go mbeid le fáil i Saorstát Éireann. féadfaidh na Coimisinéirí Ioncuim, le ceadúnas. a údarú don duine sin. fé réir cólíonadh pé coinníollacha is oiriúnach leo d'fhorchur. na hearraí sin d'iomportáil gan na diúitéthe sin no gan aon cheann áirithe acu 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.
Lacáiste ar bheoir do grúduíodh as arbhar do brachadh sa tSaorstát.
41.—Má dheineann éinne ghrúduíonn beoir chun a dhíolta a chur ina luighe ar na Coimisinéirí Ioncuim, maidir leis an mbeoir go léir is ionchurtha fé dhiúité agus do ghrúduigh sé an bhliain dar thosach an 1adh lá d'Iúl, 1932, no an bhliain dar thosach aon ladh lá d'Iúl ina dhiaidh sin, gur i Saorstát Éireann do brachadh no do róstadh ceithre fichid per cent. ar a luighead den arbhar do húsáideadh chun na beorach san do ghrúdú, beidh an grúdaire sin i dteideal lacáiste do réir chúig scillinge an bairille caighdeánach d'fháil ar an gcéad chúig mhíle bairille caighdeánach den bheoir sin do ghrúduigh sé an bhliain sin.
Saoirse d'earraí is chun úsáide pearsanta an iomportálaí.
42.—Más deimhin leis na Coimisinéirí Ioncuim, maidir le haon earra is ionchurtha fé dhiúité chustum a forchuirtear leis an Acht so no le haon Acht cile (pe'ca roimh an Acht so no ina dhiaidh do ritheadh é)—
(a) gur thosnuigh iomportálaí na hearra san laistigh de shé mhí roimh í d'iomportáil ar bheith ina chomhnaí i Saorstát Éireann no go bhfuil beartuithe aige bona fide tosnú ar bheith ina chomhnaí i Saorstát Éireann laistigh de shé mhí tar éis na hiomportála san agus, i gceachtar cás, go bhfuil beartuithe aige bona fide buan-chomhnaí do dhéanamh i Saorstát Éireann, agus
(b) go raibh an earra san in úsáid roimhe sin ag an iomportálaí no ag á líntighe no ag á theaghlach, no go raibh sí in úsáid roimhe sin (ar shlí eile seachas mar stoc trádála no mar stoc, déanta no leath-dhéanta, chun a dhíolta no mar abhar, táthchuid, no cuid chun stuic den tsórt san do dhéanamh) ag an iomportálaí i gcóir a chéirde no a ghnótha, agus
(c) gur chun í bheith á húsáid ag an iomportálaí no ag á líntighe no ag á theaghlach, no chun í bheith á húsáid (ar shlí eile 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 diúité do bheith íoctha uirthi.
Alt 10 den Finance Act, 1901, do leasú.
43.—Bainfidh alt 10 den Finance Act, 1901, mar a leasuítear é le halt 7 den Finance Act, 1902, bainfe sé, ón 12adh lá de Bhealtaine, 1932, amach le connradh chun aon earra do dhéanamh, chun aon déanmhais do thógáil, no chun aon oibre do dhéanamh agus chun gach abhair no aon abhair do sholáthar is gá chun na hearra, an déanmhais, no na hoibre sin do chumadh no is gá a chur isteach sa chéanna agus, chun crícheanna na bainte sin, léireofar tagairtí san alt san 10 d'earraí do sheachadadh mar thagairtí fholuíonn an earra, an déanmhas, no an obair sin do chumadh as abhair no abhair do chur isteach sa chéanna.
Luach earra no earraí do dhéanamh amach.
44.—Tuigfear gurb é is luach d'aon earra no earraí chun crícheanna na Coda so den Acht so agus an Chéad Sceidil agus an Dara Sceidil a ghabhann leis an Acht so ná an praghas do bhéarfadh iomportálaí ar an earra no ar na hearraí dá ndeintí an earra no na hearraí do sheachadadh fé bhanna in áit na hiomportála agus an luach fartha agus an t-árachas íoctha uirthi no ortha, agus ar an luach san, mar a shocróidh na Coimisinéirí Ioncuim é, iscadh a híocfar diúité.
Pionós mar gheall ar choinníoll do shárú
45.—Má dheineann duine ar bith éinní (tré ghníomh no tré fhaillí) is sárú ar choinníoll ar bith a bheidh forchurtha ag na Coimisinéirí Ioncuim fén gCuid seo den Acht so no fén gCéad Sceideal no fén Dara Sceideal a ghabhann leis an Acht so, beidh an duine sin ciontach i gcionta fé sna hAchtanna Custum agus ragha sé fé phionós caogad púnt in aghaidh gach cionta den tsórt san agus déanfar aon earra is ionchurtha fé dhiúité agus gur ina taobh do rinneadh an cionta san do gheallbhruideadh.
CUID III.
Diuitethe Bais.
Léagáidí agus comharbaisí do chrícheanna déirciúla.
46.—(1) Más deimhin leis na Coimisinéirí Ioncuim gur chun crícheanna déirciúla in Éirinn do cuireadh no a cuirfear iomlán léagáide do tugadh chun crícheanna déirciúla le huacht duine do fuair bás tar éis an Achta so do rith, beidh an léagáid sin saor ar fad o dhiúité léagáide.
(2) Más deimhin leis na Coimisinéirí Ioncuim gur chun crícheanna déirciúla in Éirinn do cuireadh no a cuirfear cuid de léagáid do tugadh chun crícheanna déirciúla le huacht duine do fuair bás tar éis an Achta so do rith, beidh an chuid sin den léagáid sin saor o dhiúité léagáide.
(3) Aon chomharbas no cuid de chomharbas do bheadh, dá mba léagáid no cuid de léagáid é do bhéarfaí le huacht an roimhshealbhadóra. saor fén alt so o dhiúité léagáide beidh sé saor o dhiúité chomharbais.
CUID IV.
Cain Phroifite Corparaide.
Atharuithe ar an gcáin phroifite corparáidc.
47.—(1) Maidir le gach tréimhse chuntasaíochta do chríochnuigh no chríochnóidh tar éis an 31adh lá de Mhí na Nodlag, 1930:—
(a) léireofar fo-alt (3) d'alt 52 den Finance Act, 1920, agus beidh éifeacht aige fé is dá ndeintí na focail “so constituted that the liability of its members is limited” d'fhágaint ar lár sa mhíniú atá sa bhfo-alt san ar an bhfocal “company” agus go ndéanfaí na focail “nor a private company the liability of whose members is unlimited nor any corporate body which by its constitution is precluded from distributing any profits amongst its members” do chur leis an míniú san ina dheireadh;
(b) ní fholóidh an abairt “cuideachta mhaitheasa puiblí” in aon áit ina bhfuil sí in alt 33 den Acht Airgid, 1929 (Uimh. 32 de 1929), aon chuideachta 'na mbíonn aon ghnó geas, uisce, leictreachais, tram-bhealaigh no uiscechomhacht ar siúl acu, agus déanfar an t-alt san, mar a leathnuítear é le halt 30 den Acht Airgid, 1931 (Uimh. 31 de 1931), do léiriú agus beidh éifeacht aige dá réir sin;
(c) léireofar fo-alt (1) d'alt 52 den Finance Act, 1920, agus beidh éifcacht aige fé is dá ndeintí na focail “seven and one-half per cent.” do chur in ionad na bhfocal “five per cent.” atá anois sa bhfo-alt san;
(d) léireofar alt 31 den Acht Airgid, 1928 (Uimh. 11 de 1928), agus beidh éifeacht aige fé is dá ndeintí na focail “deich per cent.” do chur in ionad na bhfocal “seacht go leith per cent.” atá anois i bhfo-alt (1) den alt san;
(e) ní bheidh feidhm ag fo-alt (2) d'alt 45 den Acht Airgid, 1925 (Uimh. 28 de 1925), ná ag fo-alt (2) d'alt 30 den Acht Airgid, 1926 (Uimh. 35 de 1926), agus ina ionad san léireofar mír (a) den phrovísó ghabhann le halt 52 den Finance Act, 1920, agus beidh éifeacht aige fé is dá ndeintí na focail “five thousand pounds” do chur in ionad na bhfocal “five hundred pounds” i ngach áit ina bhfuil na focail sin sa mhír sin.
(2) I gcás gach tréimhse cuntasaíochta do thosnuigh roimh an 1adh lá d'Eanar, 1931, agus do chríochnuigh an lá san no dá éis sin, déanfar an brabús d'fhás i rith na tréimhse cuntasaíochta do roinnt idir an chuid den tréimhse do bhí roimh an dáta san agus an chuid den tréimhse do bhí tar éis an 31adh lá de Mhí na Nodlag, 1930, do réir na bhfaideanna bhí fé seach sna coda san, agus—
(a) ní héilcofar aon cháin ar an méid sin, den bhrabús roinnte a cuirfear i leith na céad coda luaidhtear den tréimhse, go mbeidh idir é agus deich míle púnt an cothrom céanna bheidh idir an chéad chuid sin a luaidhtear den tréimhse agus bliain, agus
(b) ní héileofar aon cháin ar an méid sin, den bhrabús roinnte a cuirfear i leith na dara coda luaidhtear den tréimhse, go mbeidh idir é agus cúig mhíle púnt an cothrom céanna bheidh idir an dara cuid sin a luaidhtear den tréimhse agus bliain, agus
(c) i gcás cuideachtan gur le dlithe Shaorstáit Éireann no fútha do hionchorparuíodh í agus i gcás cuideachtan coigríche do chuir ina luighe ar na Coimisinéirí Ioncuim go ndearnadh na coinníollacha a horduítear le fo-alt (2) d'alt 31 den Acht Airgid, 1928 (Uimh. 11 de 1928). do chólíonadh, éileofar cáin do réir cúig per cent. ar an gcion, de bhrabús na céad coda luaidhtear den tréimhse, a fhanfaidh ionchurtha fé cháin. agus éileofar cáin do réir seacht go leith per cent. ar an gcion, de bhrabús na dara coda luaidhtear den tréimhse, a fhanfaidh ionchurtha fé cháin, agus
(d) i gcás cuideachtan coigríche nár chuir ina luighe ar na Coimisinéirí Ioncuim go ndearnadh na coinníollacha a horduítear le fo-alt (2) d'alt 31 den Acht Airgid, 1928 (Uimh. 11 de 1928), do chólíonadh, éileofar cáin do réir seacht go leith per cent. ar an gcion, de bhrabús na céad coda luaidhtear den tréimhse, a fhanfaidh ionchurtha fé cháin, agus éileofar cáin do réir deich per cent ar an gcion, de bhrabús na dara coda luaidhtear den tréimhse, a fhanfaidh ionchurtha fé cháin.
(3) Ní bheidh feidhm ag fo-alt (2) d'alt 45 den Acht Airgid, 1925 (Uimh. 28 de 1925), ná ag fo-alt (2) d'alt 30 den Acht Airgid, 1926 (Uimh. 35 de 1926), maidir le haon tréimhse chuntasaíochta le na mbaineann fo-alt (1) no fo-alt (2) den alt so.
(4) Aon cháin phroifite corparáide sa bhreis is iníoctha, de bhuadh na n-atharuithe deintear ar an dlí leis an alt so. alos tréimhse cuntasaíochta do chríochnuigh no chríochnóidh tar éis an 31adh lá de Mhí na Nodlag, 1930, féadfar í do mheas agus do bhaint amach d'ainneoin go ndearnadh cáin phroifite corparáide do mheas cheana alos na tréimhse sin.
(5) San alt so tá an chiall chéanna leis an abairt “tréimhse chuntasaíochta” atá leis an abairt “accounting period” sna hachtacháin a bhaineann le cáin phroifite corparáide.
CUID V.
Diuite Oll-Shochair.
Comhacht chun diúité oll-shochair do mhaitheamh.
48.—Más deimhin leis na Coimisinéirí Ioncuim, i dtaobh duine dhligheann diúité oll-shochair d'íoc—
(a) gur thug sé do sna Coimisinéirí Ioncuim dá dheoin féin gach colas do bhí ar seilbh no ar fáil aige agus is gá chun méid an diúité sin do dhéanamh amach go cuibhe: no
(b) go bhfuil sé ina leithéid sin de chás maidir le cúrsaí airgid nách féidir leis méid iomlán an diúité sin d'íoc gan cruatan nea-chuibhe do chur air féin; no
(c) gur thug sé an t-eolas san roimhráite uaidh amhlaidh agus fós go bhfuil sé sa chás san adubhradh maidir le cúrsaí airgid,
féadfaidh na Coimisinéirí Ioncuim, i gcomaoine an eolais sin no mar gheall ar an gcás san no ar an dá scór san, an t-ús go léir (más ann do) is iníoctha alos an diúité sin do mhaitheamh agus fós pé maitheamh do thabhairt sa diúité sin is dóich leo do bheith cóir.
CUID VI.
Diuitethe Stampa.
Diúité stampa alos nótaí bainc có-dhlúite.
49.—(1) In aghaidh na leath-bhliana dar tosach an 1adh lá d'Abrán, 1932, agus in aghaidh gach leath-bhliana ina dhiaidh sin éileofar ar gach banc, agus íocfaidh gach banc, a bheidh de thurus na huaire in a bhanc scair-shealbhach do réir bhrí an Achta Airgid Reatha, 1927 (Uimh. 32 de 1927), diúité stampa do réir trí per cent. per annum ar an méid nótaí bainc có-dhlúite gurb é an quota do réir bhrí ailt 54 den Acht é, i rith na leath-bhliana san, a bheidh ceaptha de thurus na huaire don bhanc san fén alt san.
(2) Gach banc a dhlighfidh an diúité forchuirtear leis an alt so d'íoc beidh teideal aige creidiúint, i gcoinnibh an méid den diúité sin is iníoctha aige in aghaidh aon leath-bhliana, d'fháil i ngach íocaíocht 'na gcuirfear ina luighe ar na Coimisinéirí Ioncuim ina taobh go ndearna no go ndligheann an bane san í d'íoc le Coimisiún an Airgid Reatha in aghaidh na leath-bhliana san ar scór na suime is iníoctha fé mhír (a) d'fho-alt (1) d'alt 65 den Acht Airgid Reatha, 1927, no ar scór na suime (a háirmhítear do réir aon go leith per cent. per annum) is iníoctha fé mhír (b) den fho-alt san.
(3) Pé uair a dhéanfaidh Coimisiún an Airgid Reatha, do réir fo-ailt (4) d'alt 65 den Acht Airgid Reatha, 1927, deimhniú den tsórt a luaidhtear sa bhfo-alt san do chur amach déanfaidh Coimisiún an Airgid Reatha san am gcéanna cóip den deimhniú san do chur go dtí na Coimisinéirí Ioncuim, agus, chun na gcrícheanna bhaineann le halt 32 den Acht san agus le gach mionn do bhéarfar fén alt san, tuigfear, maidir le gach deimhniú cuirfear chucha amhlaidh, na Coimisinéirí Ioncuim do bheith ag gníomhú i bhfeidhmiú an Achta san agus tuigfear é do bheith riachtanach chun crícheanna an Achta san an deimhniú san do chur amach.
(4) Gach bane is bane scair-shealbhach de thurus na huaire do réir bhrí an Achta Airgid Reatha, 1927, bhéarfa sé do sna Coimisinéirí Ioncuim, laistigh de cheithre lá déag tar éis aon deimhniú den tsórt a luaidhtear i bhfo-alt (4) d'alt 65 den Acht san d'fháil o Choimisiún an Airgid Reatha, cuntas ina dtaisbeánfar—
(a) an quota bheidh ceaptha don bhanc san, fé alt 54 den Acht san, in aghaidh na leath-bhliana le n-a mbaineann an deimhniú san, agus
(b) an méid do rinne no dhligheann an bane san d'íoc le Coimisiún an Airgid Reatha fé fho-alt (1) d'alt 65 den Acht san in aghaidh na leath-bhliana san agus na mion-innste i dtaobh conus a rinneadh suas an tsuim sin, agus
(c) pé eolas eile theastóidh o sna Coimisinéirí Ioncuim.
(5) Má thárlann d'aon bhanc, ar a gceangailtear leis an bhfo-alt deiridh sin roimhe seo den alt so aon chuntas den tsórt a luaidhtear sa bhfo-alt san do thabhairt do sna Coimisinéirí Ioncuim, go dteipfidh air an cuntas san do thabhairt amhlaidh laistigh den aimsir a ceaptar leis an bhfo-alt san, dlighfear pionós céad púnt do chur ar an mbanc san maraon le pionós eile de chéad púnt in aghaidh gach lae (tar éis an chéad lae) a leanfaidh an teip sin.
(6) Beidh an diúité stampa forchuirtear leis an alt so iníoctha, ag gach bane ar a mbeidh sé inéilithe, ar thabhairt an chuntais a luaidhtear i bhfo-alt (4) den alt so i dtaobh na leath-bhliana gur ina haghaidh a bheidh an diúité sin iníoctha.
(7) In ainncoin éinní atá sa Stamp Duties (Ireland) Act, 1815, bainfidh an t-alt so le Banc na hÉireann faid is bane scairshealbhach do réir bhrí an Achta Airgid Reatha, 1927, an Bane san.
Diúité ar scuab-ghill áirithe.
50.—(1) Déanfar maidir leis an mbarrachas ionfhálta i ngach scuab-gheall a cuireadh no a cuirfear ar siúl fén Acht um Oispidéil Phuiblí Dhéirciúla (Forálacha Sealadacha), 1930 (Uimh. 12 de 1930). agus gur tar éis an 1adh lá de Mhárta, 1932, a rinneadh no a déanfar an crannchur no aon cheann de sna crannchurtha duaiseanna sa scuab-gheall san, diúité stampa do réir na rátaí seo leanas d'éileamh, sé sin le rá:—
(a) i gcás aon scuab-ghill den tsórt san gur roimh an séú lá d'Abrán, 1932, do críochnuíodh an crannchur no gach crannchur duaiseanna ann, do réir seacht déag go leith per cent. de mhéid an bharrachais ionfhálta sa scuabgheall san, agus
(b) i gcás gach scuab-ghill eile den tsórt san, do réir cúig is fiche per cent. de mhéid an bharrachais ionfhálta sa scuab-gheall san.
(2) Déanfaidh an coiste, is coiste chun crícheanna an scuabghill inar fhás an barrachas ionfhálta is ionchurtha fén diúité forchuirtear leis an alt so, an diúité sin d'íoc leis na Coimisinéirí Ioncuim, agus déanfar é d'íoc amhlaidh ar thabhairt an chuntais a héilítear leis an gcéad fho-alt ina dhiaidh seo den alt so agus déanfaidh an coiste sin é do bhaint as an mbarrachas ionfhálta san agus déanfar é do bhaint amhlaidh sara bhfuighfear amach an dá dtrian agus an trian a luaidhtear fé seach in ailt 5 agus 6 den Acht um Oispidéil Phuiblí Dhéirciúla (Leasú), 1931 (Uimh. 24 de 1931).
(3) Déanfaidh gach coiste, is coiste chun crícheanna scuab-ghill go mbeidh an barrachas ionfhálta ann ionchurtha fén diúité forchuirtear leis an alt so, déanfaid, laistigh de cheithre lá déag tar éis iniúchta cuntaisí an scuab-ghill sin do bheith críochnuithe do réir ailt 6 den Acht um Oispidéil Phuiblí Dhéirciúla (Forálacha Sealadacha), 1930, no (i gcás an iniúchta san do chríochnú roimh an Acht so do rith) laistigh de cheithre lá déag tar éis an Achta so do rith, cuntas do thabhairt do sna Coimisinéirí Ioncuim ina dtaisbeánfar cadé méid an bharrachais ionfhálta san agus ina mbeidh pé mion-innste eile theastóidh o sna Coimisinéirí Ioncuim i dtaobh an scuab-ghill sin.
(4) Má thárlann do choiste, ar a gceangailtear leis an bhfo-alt deiridh sin roimhe seo den alt so cuntas do thabhairt do sna Coimisinéirí Ioncuim, go dteipfidh ortha an cuntas san do thabhairt laistigh den aimsir a ceaptar leis an bhfo-alt san, féadfaidh na Coimisinéirí Ioncuim, fé alt 47 den Succession Duty Act, 1853, agus ar gach slí fé is dá mb'é an cuntas san an cuntas a luaidhtear san alt san agus gurbh é an teip sa chuntas san do thabhairt an fhaillí luaidhtear san alt san, chur d'fhiachaibh ar an gcoiste sin no ar aon bhall de an cuntas san do thabhairt.
(5) San alt so—
cialluíonn an focal “coiste” coiste ar n-a cheapadh fé alt 2 den Acht um Oispidéil Phuiblí Dhéirciúla (Forálacha Sealadacha), 1930; agus
tá an brí céanna leis an abairt “barrachas ionfhálta” atá léi in ailt 5 agus 6 den Acht um Oispidéil Phuiblí Dhéireiúla. 1931.
CUID VII.
Generalta.
Cúram agus ainistí cánacha gus diúitéthe.
51.—Cuirtear fé chúram agus fé bhainistí na gCoimisinéirí Ioncuim leis seo gach cáin agus diúité (ach amháin na diúitéthe máil ar fheithiclí inncall-ghluaiste) a forchuirtear no a buanuítear leis an Acht so.
Athghairm.
52.—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 agus beidh an athghairm sin fé mar de bheadh éifeacht aici ar na dátaí uile agus fé seach a luaidhtear sa cheathrú colún den Sceideal san agus o sna dátaí sin amach.
Gearr-theideal, éiriú, agus tosach feidhme.
53.—(1) Féadfar an tAcht Airgid, 1932, do ghairm den Acht so.
(2) Léircofar 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) Ach amháin sa mhéid go bhforáltar go soiléir a mhalairt, tuigfear Cuid I den Acht so do theacht i bhfeidhm an 6adh lá d'Abrán, 1932, agus beidh éifeacht aici an lá san agus as san amach.
CEAD SCEIDEAL.
Diuitethe Custum Ad Valorem.
Uimh. Thag. | An Saghas Earraí is ionchurtha fé Dhiúité | Ráta an Diúité fén gCéad | Ráta an Diúité Thosaíochta fén gCéad | Forálacha Speisialta |
1 | Cloch (nách slinn) i gcóir séadchomharthaí no ailtireachta no tógála agus i cóirithe no líomhtha no oibrithe ar aon tslí eile; ach gan cloch ná dearnadh d'oibriú uirthi ach í do ghearradh le sábh no í do bhrúghadh d'áireamh. | 50% | 331/3% | Má chítear do sna Coimisinéirí Ioncuim gur chun i d'úsáid chun foirginte do thógáil do bhí á tógáil an 12adh lá de Bhealtaine, 1932, atá earra is ionchurtha fén diúité seo á hiomportáil, féadfaidh na Coimisinéirí Ioncuim, fé réir cólíonadh pé coinníollacha is oiriúnach leo d'fhorchur, a cheadú an earra san d'iomportáil gan an diúité seo do bheith ioctha uirthi no aon diúité den tsórt san do hiocadh ar an earra san d'aisioc. |
2 | Cruidhte capall a bheidh déanta d'iarann no de chruaidh ar fad no nách mór ar fad. | 50% | 331/3% | -- |
3 | Aruistí tighe d'iarann oibrithe ghalbhánuithe no de chruaidh, ar a n-áirmhítear guitéiri, píopai, agus caipíní mullaigh galbhánuithe, gur dóich leis na Coimisinéiri Ioncuim gur chun uisce fearthanna do bhreith chun siúil do prímhbheartuíodh iad. | 30% | 20% | -- |
4 | Earraí bheidh déanta d'iarann no de chruaidh chun iad d'úsáid in obair thógála (sailteacha cearchaill, cainéil, trasnáin, uillinneacha, colúin, postaí, T-eanna, agus a leithéidí) agus iad ullamh le húsáid no níos mó déanta leo ná iad do bhualadh, do rolláil, no do mhúnláil. | 50% | 331/3% | Má chitear do sna Coimisinéiri Ioncuim gur chun i d'úsáid chun foirginte do thógáil do bhí á tógáil an 12adh lá de Bhealtaine, 1932, atá earra is ionchurtha fén diúité seo á hiomportáil, féadfaidh na Coimisinéirí Ioncuim, fé réir cólionadh pé coinniollacha is oiriúnach leo d'fhorchur, a cheadú an earra san d'iomportáil gan an diúité seo do bheith iochta uirthi no aon diúité den tsórt san do híocadh ar an earra san d'aisíoc. |
Pé uair is deimhin leis an Aire Airgid, tar éis do dul i gcomhairle leis an Aire Tionnscail agus Tráchtála, gur bun-abhair atá riachtanach i gcóir oibriú déantóireachta atá ar siúl no atáthar ar aigne do chur ar siúl i Saorstát Éireann aon earraí is ionchurtha fén diúité seo agus ná fuil na hearraí sin le fáil no nách deallrathach go mbeid le fáil i Saorstát Éireann agus gur gá do dhéantóir iad d'iomportáil chun iad d'úsáid i Saorstát Éireann san oibriú san, féadfaidh na Coimisinéirí Ioncuim, le ceadúnas, a údarú don déantóir sin, fé réir cólionadh pé coinniollacha is oiriúnach leo d'fhorchur, na hearraí sin d'iomportáil gan an diúité seo do bheith íoctha ortha agus an iomportáil sin do dhéanamh gan teora maidir le n-a ham no le n-a méid no maidir le ceachtar acu no go dteora áirithe maidir le n-a ham no le n-a méid, fé mar is dóich leis na Coimisinéirí Ioncuim is ceart. | ||||
5 | Frámai dorais miotail, frámaí fuinneoige miotail, saiseanna fuinneoige miotail, agus tarfhuinneoga miotail, ach gan frámaí, saiseanna, ná tarfhuinneoga d'áireamh atá, dar leis na Coimisinéirí Ioncuim, ceaptha, déanta, agus beartuithe chun iad d'úsáid mar ghabhadáin do ghloine dhaithte. | 50% | 331/3% | -- |
6 | Málai bheidh déanta de pháipeur ar fad no nách mór ar fad, agus nách truime ná ocht n-únsa, agus a bheidh folamh le linn iad d'iomportáil. | 50% | 331/3% | -- |
7 | Plainceudaí agus abhar plainceudaí, bán no daithte, is cuma cad chuige iad, agus fós súsai seachas súsaí a beifear ar aigne d'úsáid mar chlúdaigh urláir. | 30% | 20% | Is diúité in ionad an diúité forchuirtear le halt 17 den Acht Airgid, 1925 (Uimh. 28 de 1925), an diúité seo. Pé uair is deimhin leis na Coimisinéirí Ioncuim gurb é atá in earra dob ionchurtha fén diúité seo mara mbeadh an fhoráil seo ná— |
(a) feilt no abhar plainceudaí agus go bhfuil sí oiriúnach chun í d'úsáid, agus ná fuil sí le húsáid ach amháin, in oibriú bhaineann le tionnscal eile seachas plainceudaí, súsaí, baill éadaigh no cóir ghléasta phearsanta do dhéanamh, no | ||||
(b) abhar plainceudaí atá á iomportáil, chun go n-úsáidfeadh an t-iomportálaí féin é chun baill éadaigh no cóir ghléasta phearsanta do dhéanamh i Saorstát Éireann chun iad d'easportáil, fé chonnradh le n-a bhforáltar an t-abhar plainceudaí sin do chur ar fáil don iomportálaí sin chun é d'úsáid chun na rudaí sin do dhéanamh, | ||||
féadfaidh na Coimisinéiri Ioncuim, fé réir cólionadh pé coinníollacha is oiriúnach leo d'fhorchur, a cheadú an earra san d'iomportáil gan an diúité seo do bheith íoctha uirthi no aon diúité den tsórt san do híocadh ar an earra san d'aisíoc. | ||||
8 | Taos gloine i bhfuirm ar bith agus péinteanna agus uisce-phéinteanna ina bhfliuchán no ina bpaist (ach gan luadh bán, pe'ca tirm no ina phaist righin do, ná dathanna pictiúra i dtúibini, ná aon dathanna tiorrua d'áireamh). | 30% | 20% | Is diúité mar bhreis ar aon diúité is inéilithe alos aon bhiotáille bheidh san earra no do húsáideadh chun na hearra do dhéanamh no d'ullamhú an diúité seo, ach is diúité é in ionad aon diúité is inéilithe alos aon táthchoda eile bheidh san earra no do húsáideadh chun na hearra do dhéanamh no d'ullamhú. |
Pé uair is deimhin leis an Aire Airgid, tar éis do dul i gcomhairle leis an Aire Tionnscail agus Tráchtála, gur bun-abhair atá riachtanach i gcóir oibriú déantóireachta atá ar siúl no atáthar ar aigne do chur ar siúl i Saorstát Éireann aon earraí is ionchurtha fén diúité seo agus ná fuil na hearraí sin le fáil no nách deallrathach go mbeid le fáil i Saorstát Éireann agus gur gá do dhéantóir iad d'iomportáil chun iad d'úsáid i Saorstát Éireann san oibriú san, féadfaidh na Coimisinéiri Ioncuim, le ceadúnas, a údarú don déantóir sin, fé réir cólionadh pé coinníollacha is oiriúnach leo d'fhorchur, na hearrai sin d'iomportáil gan an diúité seo do bheith ioctha ortha agus an iomportáil sin do dhéanamh gan teora maidir le n-a ham no le n-a méid no maidir le ceachtar acu no go dteora áirithe maidir le n-a ham no le n-a méid, fé mar is dóich leis na Coimisinéiri Ioncuim is ceart. | ||||
9 | Cuilteanna d'abhar ar bith agus iad lionta, agus clúdaigh fholmha d'abhar ar bith a beifear ar aigne do líonadh d'aon tsaghas lionta agus d'úsáid mar chuilteanna. | 37½% | 25% | Is diúité in ionad an diúité forchuirtear le halt I den Acht Airgid (Diúitéthe Nua Custum), 1930 (Uimh. 4 de 1930), an diúité seo. |
10 | (a) Cneas-ghallúnach (le n-a n-ármhítear gallúnach bhearrtha), púdar gallúnaí, agus abhair a húsáidtear in ionad gallúnaí. | 37½% | 25% | Is diúitéthe in ionad na ndiúitéthe forchuirtear le halt 21 den Acht Airgid, 1924 (Uimh. 27 de 1924), agus le halt 22 den Acht Airgid, 1925 (Uimh. 28 de 1925), fé seach, na diúitéthe seo. |
(b) Gach saghas eile gallúnaí, púdair ghallúnai, agus abhair a húsáidtear in ionad gallúnaí. | 22½% | 15% | Ní déanfar na diúitéthe seo d'éileamh ná do ghearradh ar aon tsubstaint acu so leanas nuair a heasportálfar í ar aon tsli eile seachas mar chuid no mar tháthchuid d'aon earra no d'aon ullmhóid, sé sin le rá, sóide charbonáide, sóide shillicáide, sóda dóiteach, potáise carbonáide, pobual dóiteach, amóine, bórax. | |
11 | Dubhach scríbhneoireachta ina fhliuchán no ina phúdar. | 37½% | 25% | Is diúité mar bhreis ar aon diúité is inéilithe alos aon bhiotáille bheidh san earra no do húsáideadh chun na hearra do dhéanamh no d'ullamhú an diúité seo, ach is diúité é in ionad aon diúité is inéilithe alos aon táthchoda eile bheidh san earra no do húsáideadh chun na hearra do dhéanamh no d'ullamhú. |
12 | Paist ghreamuitheach gur chun a húsáide in oifig do prímh-bheartuiodh í. | 37½% | 25% | Is diúité mar bhreis ar aon diúité is inéilithe alos aon bhiotáille bheidh san earra no do húsáideadh chun na hearra do dhéanamh no d'ullamhú an diúité seo, ach is diúité é in ionad aon diúité is inéilithe alos aon táthchoda eile bheidh san earra no do húsáideadh chun na hearra do dhéanamh no d'ullamhú. |
13 | Snasáin gur chun iad d'úsáid ar bhróga, ar bhróga isle, agus ar a leithéidi, no ar urláir, no ar throscán, no ar fheithicli do primhbheartuiodh iad. | 37½% | 25% | Is diúité mar bhreis ar aon diúité is inéilithe alos aon bhiotáille bheidh san earra no do húsáideadh chun na hearra do dhéanamh no d'ullamhú an diúité seo, ach is diúité é in ionad aon diúité is inéilithe alos aon táthchoda eile bheidh san earra no do húsáidcadh chun na hearra do dhéanamh no d'ullamhú. |
14 | (a) Gréasáin linéadaigh ach gan na gréasáin seo leanas d'áireamh, eadhon:— | 25% | Saor | -- |
(1) gréasáin línéadaigh phriontálta; | ||||
(2) gréasáin de linéadach dhamaisceach o sheol chomhachta agus níos mó ná céad is ceithre fichid snáithe san órlach cearnach díobh; | ||||
(3) gréasáin de linéadach dhamaisceach o sheol láimhe; | ||||
(4) gréasáin de linéadach dhamaisceach phéinteálta; | ||||
(5) gréasáin linéadaigh, tureach agus chenille i gcóir tobháilli; | ||||
(6) gach saghas eile gréasán linéadaigh go mbeidh níos mó ná céad is trí fichid snáithe san órlach cearnach díobh; | ||||
(7) éadach íle. | ||||
(b) Gréasáin d'abhair mheasctha, sé sin le rá, aon ghréasáin ina mbeidh dhá cheann no nios mó de sna habhair seo leanas, eadhon:cadás, líon, cnáib, ráimí, iút, agus fionnadh, ach gan gréasáin d'abhair mheasctha, turcach agus chenille, i gcóir tobháillí, ná éadach íle d'áireamh. | 25% | Saor | -- | |
(c) Gréasáin chadáis i gcóir scaróidi, ach gan éadach íle d'áireamh. | 25% | Saor | -- | |
(d) Gréasáin chadáis i gcóir tobháilli, ach gan abhar tobháillí, turcach agus chenille, d'áireamh. | 25% | Saor | -- | |
(e) Earraí fighte de sna saghsanna so leanas:— | ||||
(1) scaróidí agus naipcini seachas— | 25% | 15% | -- | |
(a) scaróidí no naipcíni damaisceacha, mara mbeidh ach sioda no sioda saordha san inneach no sa dlúth, | ||||
(b) scaróidí agus naipcini damaisceacha péinteálta, | ||||
(c) scaróidí agus naipcini de línéadach dhamaisceach o sheol chomhachta agus nios mó ná céad is ceithre fichid snáithe san órlach cearnach diobh, | ||||
(d) scaróidi agus naipcini de lineadach dhamaisceach o sheol láimhe. | ||||
(e) scaróidi bheidh déanta d'éadach íle. | ||||
(2) matai cláir, éadaighe tráidire, éadaighe té, mion-scaróidi agus foirne d'éadaighe gléasáin; | 25% | 15% | -- | |
(3) tobháillí agus éadaighe tighis, go leitreacha no gan leitreacha, ach gan tobháilli turcacha agus chenille, ná tobháilli péinteálta, ná éadaighe spúinse cadáis d'áireamh; | 25% | 15% | -- | |
(4) braithliní ach gan braithliní linéadaigh go mbeidh níos mó ná céad is trí fichid snáithe san órlach cearnach díobh d'áireamh; | 25% | 15% | -- | |
(5) tarpól de linéadach, d'abhair mheasctha, no de chadás, pe'ca rinneadh dofhlichte é no ná dearnadh, ach gan tarpól iúit d'áireamh. | 25% | 15% | -- | |
15 | (a) Abhar a bheidh clóbhuailte ar pháipeur agus a hiomportálfar ina choda móra, ach gan abhar d'áireamh a bheidh clóbhuailte ar pháipeur a bheidh, le linn é d'iomportáil, greamuithe le paist no greamuithe go daingean ar aon tslí eile d'aon earra no d'aon tsubstaint eile agus fós gan leabhair, páipéirí nuachta, tréimhseacháin, ceol clóbhuailte, páipeur falla, mapaí. pátrúin chun earraí eile do dhéanamh, beannachtai órnáideacha, foillseacháin o rialtaisí coigríche agus o chumann na náisiún, fuirmeacha bheidh orduithe go hoifigiúil ag rialtaisí coigríche, ná earraí is ionchurtha fé dhiúité Uimh. 16 sa Sceideal so d'áireamh. | 15% | 10% | Ní bhainfidh alt 25 den Acht Airgid, 1924 (Uimh. 27 de 1924), leis an diúité seo, agus dá réir sin ní bheidh an t-éileamh minimum a forchuirtear leis an alt san inéilithe alos an diúité seo. Pé uair is deimhin leis an Aire Airgid, tar éis do dul i gcomhairle leis an Aire Tionnscail agus Tráchtála, gur bun-abhair atá riachtanach i gcóir oibriú déantóireachta atá ar siúl no atáthar ar aigne do chur ar siúl i Saorstát Éireann aon earrai luaidhtear i mír (a) sa dara colún agus is ionchurtha fén diúité seo agus ná fuil na hearrai sin le fáil no nách deallrathach go mbeid le fáil i Saorstát Éireann agus gur gá do dhéantóir iad d'iomportáil chun iad d'úsáid i Saorstát Éireann san oibriú san, feadfaidh |
(b) Leabhair de gach saghas (seachas leabhair is úrscéalta dar leis na Coimisinéirí Ioncuim) a bheidh clóbhuailtc i mBéarla agus ceangailte i leathar no in aon abhar a húsáidtear mar leathar. | 30% | 20% | na Coimisinéirí Ioncuim, le ceadúnas, a údarú don déantóir sin, fé réir cólionadh pé coinníollacha is oiriúnach lco d'fhorchur, na hearraí sin d'iomportáil gan an diúité seo 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. | |
Más deimhin leis na Coimisinéiri Ioncuim aon leabhair is ionchurtha fén diúite seo do bheith á n-iomportáil chun úsáide leabharlainne. nách leabharlann dilseánaigh gur chun brabúis is mó coimeádtar ar siúl i, féadfaidh na Coimisinéirí Ioncuim, fé réir cólíonadh pé coinniollacha is oiriúnach leo d'fhorchur, a cheadú na leabhair sin d'iomportáil gan an diúité seo do bheith íoctha ortha. | ||||
Ní déanfar an diúité seo d'éileamh ná do ghearradh ar aon leabhair atá, dar leis na Coimisinéirí Ioncuim, ina leabhair oideachais go mbíonn gá leo do ghnáth i scoileanna, i gcoláistí, agus i bpríomh-scoileanna, no ina leabhair eolaiochta. | ||||
Ní déanfar an diúité seo d'éileamh ná do ghearradh ar aon leabhair dá ndearnadh roinnt mhaith úsáide sarar hiomportáladh iad, no bhi ar únaeracht phriobháidcach ar feadh tamaill mhaith sarar hiomportáladh iad, dar leis na Coimisinéirí Ioncuim. | ||||
16 | Páipeurachas d'aon tsaghas acu so leanas, cadhon:— (a) clúdaigh, páipeur leitreach, bluic de pháipeur scríbhneoireachta: (b) leabhair láimhscríbhinne, go línte no gan línte, agus go mírchinn no gan mirchinn; (c) páipeurachas tráchtála, ceangailte no nea-cheangailte; (d) duillíní agus teaigeanna (seachas duillíní agus teaigeanna d'abhair fhighte) a hiomportálfar ina mórchoda; (e) clár-liostaí trádála (seachas clár-liostai ná beidh ionta ach somplaí de pháipeur falla), a hiomportálfar ina mórchoda; (f) ticéadaí clóbhuailte a hiomportálfar ina mór-choda. | 30% | 331/3% | Pé uair is deimhin leis an Aire Airgid, tar éis do dul i gcomhairle leis an Aire Tionnscail agus Tráchtála, gur bun-abhair atá riachtanach i gcóir oibriú déantóireachta atá ar siúl no atáthar ar aigne do chur ar siúl i Saorstát Éireann aon earraí is ionchurtha fén diúité seo agus ná fuil na hearraí sin le fáil no nách deallrathach go mbeid le fáil i Saorstát Éireann agus gur gá do dhéantóir iad d'iomportáil chun iad d'úsáid i Saorstát Éireann san oibriú san. féadfaidh na Coimisinéirí Ioncuim, le ceadúnas, a údarú don déantóir sin, fé réir cólíonadh pé coinniollacha is oiriúnach leo d'fhorchur, na hearraí sin d'iomportáil gan an diúité seo 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 | Déantúisí de shreang iarainn no de shreang cruaidhe ach gan na hearrai sco leanas d'áireamh, eadhon, sreang dheilgncach, sreang-lion go mogaill sé-uilleacha, cáblaí agus rópai, bioráin de gach saghas, tarraingi agus tarraingini de gach saghas, luasca, agus sreang scrobhach. | 22½% | 15% | Pé uair is deimhin leis an Aire Airgid, tar éis do dul i gcomhairle leis an Aire Tionnscail agus Tráchtála, gur bun-abháir atá riachtanach i gcóir oibriú déantóireachta atá ar siúl no atáthar ar aigne do chur ar siúl i Saorstát Éireann aon earrai is ionchurtha fén diúité seo agus ná fuil na hearraí sin le fáil no nách deallrathach go mbeid le fáil i Saorstát Éireann agus gur gá do dhéantóir iad d'iomportáil chun iad d'úsáid i Saorstát Éireann san oibriú san, féadfaidh na Coimisinéiri Ioncuim, le ceadúnas, a údarú don déantóir sin, fé réir cólíonadh pé coinníollacha is oiriúnach leo d'fhorchur, na hearraí sin d'iomportáil gan an diúité seo 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 Ióncuim is ceart. |
18 | Earraí bheidh déanta d'adhmad i bpáirt no go hiomlán (ach gan adhmad plánuithe no cóirithe, múnlaí, bráicíni, trasnáin bhóthair iarainn, spéici scafaill, cuaillí telegrafa agus telcfóna, srathadhmad, ná athchroiceann adhmaid, a hiomportálfar mar earraí den tsórt san. d'áireamh), sé sin le rá:— | Más deimhin leis na Coimisinéirí Ioncuim ná fuil sa méid adhmaid atá in aon earra is ionchurtha fén diúité seo ach fíorbheagán d'iomlán na hearra san, féadfaidh na Coimisinéirí Ioncuim, fé réir cólionadh pé coinniollacha is oiriúnach leo d'fhorchur, a cheadú an earra san d'iomportáil gan an diúité seo do bheith íoctha uirthi no aon diúité den tsórt san do híocadh ar an earra san d'iomportáil d'aisíoc. | ||
(a) obair adhmaid tógála agus coda den obair sin: | 22½% | 15% | ||
(b) na húirlisi seo leanas má bhionn cosa adhmaid ionta agus más mar úirlisi iomlána a bheid á n-iomportáil, sé sin le rá, casúir, tuaghanna, táil, piocóidi, matóga, scríobáin, rácaí agus picí, agus fós cosa adhmaid a hiomportálfar ar leithligh agus atá, dar leis na Coimisinéirí loncuim, ceaptha, déanta, agus beartuithe chun iad d'úsáid mar chosa d'úirlis no d'úirlisí acu san; | 50% | 331/3% | Pé uair is deimhin leis an Aire Airgid, tar éis do dul i gcomhairle leis an Aire Tionnscail agus Tráchtála, gur bun-abhair atá riachtanach i gcóir oibriú déantóireachta atá ar siúl no atáthar ar aigne do chur ar siúl i Saorstát Éireann aon earraí is ionchurtha fén diúité seo agus ná fuil na hearraí sin le fáil no nách deallrathach go mbeid le fáil i Saorstát Éireann agus gur gá do dhéantóir iad d'iomportáil chun iad d'úsáid i Saorstát Éireann san oibriú san, féadfaidh na Coimisinéirí Ioncuim, le ceadúnas, a údarú don déantóir sin, fé réir | |
(c) gach déantús eile adhmaid (ach amháin earrai saortar leis an bhforáil atá sa chúigiú colún) agus coda de sha déantúisí sin (ach amháin mar adubhradh). | 50% | 331/3% | cólionadh pé coinniollacha is oiriúnach leo d'fhorchur, na hearraí sin d'iomportáil gan an diúité seo do bheith íoctha ortha agus an iomportáil sin do dhéanamh gan teora maidir le n-a ham no le 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. | |
Ní déanfar an diúité seo d'éileamh ná do ghearradh ar fheithiclí bheidh ceaptha, déanta agus beartuithe chun iad d'úsáid ar bhóithre no chun iad d'úsáid ar rálacha, ná ar aon earrai acu so leanas ná ar aon choda de pé earraí acu so leanas is earraí iomlána, sé sin le rá:— | ||||
(a) meaisínteacht; | ||||
(b) comhacht-árduitheoirí; | ||||
(c) troscán (ach gan frámaí pictiúra, a hiomportálfar gan pictiúir, d'áircamh); | ||||
(d) ughmacha agus earraí dialladóireachta; | ||||
(e) earraí i gcóir spóirt; | ||||
(f) instruimidí agus fearaistí eolaíochta agus leighis; | ||||
(g) coda de bhoscaí is boscaí i gcóir margairín dar leis na Coimisinéirí Ioncuim; | ||||
(h) boscaí i gcóir ime, boscaí i gcóir ubh, bairillí, cascanna, agus ceaigeanna; | ||||
(i) úirlisí, ach gan na húirlisí ná na coda dhiobh a luaidhtear sa dara colún d'áireamh; | ||||
(j) spóil; | ||||
(k) meadracha; | ||||
(l) goradáin; | ||||
(m) coda d'fhoscadáin; | ||||
(n) clúdaigh nea-chríochnuithe i gcóir leabhar cuntais go nduilleoga scaoilte; | ||||
(o) oirnise ceoil; | ||||
(p) gabhadáin a bheidh lán d'earraí eile le linn iad d'iomportáil; | ||||
(q) gabhadáin fholmha taisbeánfar chun sástachta na gCoimisinéirí Ioncuim gur chuige atáid á n-iomportáil ná chun iad d'úsáid mar ghabhadáin i gcóir earraí bheidh le heasportáil; | ||||
(r) cléibhíni, boscai agus boscaodaí sliseogacha; | ||||
(s) earraí bheidh déanta, ceaptha, agus beartuithe chun iad d'úsáid chun críchcanna oideachais i scoileanna, i gcoláistí, no i bhfundúireachtaí eile oideachais; | ||||
(t) crosanna; | ||||
(u) bréagán ar bith nách fiú níos mó ná scilling; | ||||
(v) arthaí agus báid atá prímh-dhéanta agus prímh-cheaptha chun iad do thiomáint le seolta, no chun iad do thiomáint le hinneall, no chun earraí d'iompar, no atáthar ar aigne d'úsáid i ngnó an iascaigh no i gcóir seirbhisc na mbád tárrthála, dar leis na Coimisinéirí Ioncuim; | ||||
(w) framai i gcóir cruiceoige. | ||||
19 | Earraí is nea-ghalrán, cuilnimh, geirmnimh, milnimh, cnuimhnimh no múiscnimh agus a haithnitear i gcúrsai tráchtála fé ainm thrádála dhílsithe no chosanta | 22½% | 15% | -- |
20 | Earrai d'iarann mhúnlálta de sna saghsanna so leanas, cadhon— | 22½% | 15% | -- |
(a) píopaí húsáidtear lasmuich i gcóir uisce agus salachair, guitéirí, agus ceangail; | ||||
(b) tromáin saisc; | ||||
(c) iomair agus miasa bídh do mhuca; | ||||
(d) stuic chrinlíní agus suidheachán; | ||||
(e) clúdaigh agus frámaí de gach méid, i gcóir poll i dtalamh, agus iad galbhánuithe no gan a bheith; | ||||
(f) clúdaigh hidrant agus comhlan; | ||||
(g) trapanna linntéara; | ||||
(h) stuic acastóra thrucaille; | ||||
(i) frámai soluis chasáin, go ngloinc no gan í; | ||||
(j) foirléasanna agus comhlaí súl luinge; | ||||
(k) grátaí do phiopai no do thrapanna camra; | ||||
(l) rothai seachas rothaí tarraicire agus leantóra, agus rothaí bheidh, le linn iad d'iomportáil, ina gcuid d'fhcithicil, de mheaisin no d'earra eile chríochnuithe; | ||||
(m) cuaillí lampa agus sráide; | ||||
(n) múnlanna; | ||||
(o) dabhcháin taisce bheidh folamh le linn iad d'iomportáil; | ||||
(p) barraí teine, gléasanna spártha guail, agus íochtair bhréige; | ||||
(q) colúin agus postaí bheidh déanta, ceaptha, agus beartuithe chun iad d'úsáid mar phostaí geata; | ||||
(r) boscaí coca choisc; | ||||
(s) plátaí urláir; | ||||
(t) tochaird agus bollaird; | ||||
(u) stuic bhúird ar a n-áirmhítear búird d'iarann mhúnlálta; | ||||
(v) caidéil ná beidh le húsáid i ngnóthaí tionnscail. | ||||
21 | Forfhospráidí, fospráidí minearálta meilte, agus leasuithe cumaiscithe. | 20% | Saor | -- |
22 | Cartacha láimhe agus roth-bharraí a bheidh déanta d'adhmad ar fad no nách mór ar fad, agus coda (a bheidh déanta d'adhmad ar fad no nách mór ar fad) de chartacha láimhe agus de roth-bharraí. | 75% | 50% | Féadfaidh na Coimisinéirí Ioncuim rialacháin do dhéanamh le n-a socrófar earraí is ionchurtha fén diúité seo, agus do bhéarfaidh daoine ná beidh ag fanúint i Saorstát Éireann ach ar feadh tamaill isteach i Saorstát Éireann, do bheith saor i bpáirt no go hiomlán ón diúité seo ar feadh tréimhse teoranta. |
23 | Rothair agus rothair thrianacha agus iad críochnuithe no an chuid is mó de gach ceann acu curtha le chéile (seachas rothair agus rothair thrianacha inneallghluaiste), agus feithiclí ar rothaí (seachas feithiclí inneall-ghluaiste) a húsáidtear do ghnáth chun páisti d'iompar. | 37½% | 25% | Féadfaidh na Coimisinéirí Ioncuim rialacháin do dhéanamh le n-a socrófar earrai is ionchurtha fén diúité seo, agus do bhéarfaidh daoine ná beidh ag fanúint i Saorstát Éireann ach ar feadh tamaill isteach i Saorstát Éireann, do bheith saor i bpáirt no go hiomlán ón diúité seo ar feadh tréimhse teoranta. |
Más deimhin leis na Coimisinéirí Ioncuim earra is ionchurtha fén diúité seo do bheith de shaghas atá ceaptha chun úsáide breoiteachán no daoine laga féadfaid, fé réir cólíonadh pé coinníollacha is oiriúnach leo d'fhorchur, a cheadú an earra san d'iomportáil gan an diúité seo do bheith ioctha uirthi no aon diúité den tsórt san do híocadh ar an earra san d'iomportáil d'aisíoc. | ||||
24 | Priontaí grianghrafacha nách lugha a n-achar ná ocht gcinn déag d'órlaighe cearnacha agus do clóbhuaileadh díreach o scannán ghrianghrafach no o phláta ghrianghrafach, ach gan priontaí grianghrafacha d'áireamh atá, dar leis na Coimisinéirí Ioncuim, ina bpriontaí bhaineann le cúrsaí teicniciúla no le cúrsaí eolaíochta. | 50% | 331/3% | -- |
25 | Cóir leapthan, ar a n-áirmhítear tochtaí nách ionchurtha fé dhiúité ar aon tslí eile, ach gan plainceudaí, abhar plainceudaí, ná súsaí, ná braithlíní, cuilteanna líonta, ná clúdaigh chuilte fholmha, ná fós cuilteanna alhambra ná cuilteanna círeach meala d'áireamh. | 37½% | 25% | -- |
26 | Cúisíní agus suidheacháin chúisínithe nách ionchurtha fé dhiúité ar aon tslí eile, pe'ca bheid ceangailte d'aon earra eile le linn iad d'iomportáil no ná beid, agus fós cásanna, do sna cúisíní agus do sna suidheacháin sin, nách ionchurtha fé dhiúité ar aon tslí eile. | 37½% | 25% | -- |
27 | Aon earra acu so leanas a bheidh déanta, i bpáirt no go hiomlán, de chruaidh no d'iarann, sé sin le rá:— | 15% | 10% | -- |
(a) sceana, beara faobhair i gcóir sceana, forcanna, spúnóga, agus tlúighte i gcóir búird, agus coda de sna hearraí sin, | ||||
(b) rásúir, agus coda de rásúir. | ||||
28 | Fearaistí grianghrafacha agus coda dhíobh agus cabhartha dhóibh, ach gan fearaistí ná coda d'fhearaistí ná cabhartha d'fhearaistí i gcóir oibre óispidéil no máinliaghachta d'áireamh. agus fós gan scannáin, plátaí, páipeur ná cártaí motháluithe nea-nochttha d'áireamh. | 15% | 10% | Ní déanfar au diúité seo d'éileamh ná do ghearradh ar aon earraí ná ar aon choda d'earraí atá, dar leis na Coimisinéirí Ioncuim, de shaghas atá ceaptha agus prímh-bheartuithe chun. iad d'úsáid i saotharlainn |
29 | Geas-mhéadair | 15% | 10% | -- |
30 | Iarann no cruaidh rocach galbhánuithe ach gan leatháin chothroma neamh-oibrithe d'iarann no de chruaidh den tsórt san d'áireamh. | 15% | 10% | -- |
31 | Piopaí bheidh déanta d'adhmad ar iad no nách mór ar fad agus a bheidh ceaptha no beartuithe chun iad d'úsáid chun tobac no substaintí eile do chaitheamh, agus fós coda (bheidh déanta d'adhmad ar fad no nách mór ar fad) de phíopaí den tsórt san. | 15% | 10% | -- |
32 | Feilt dín agus abhair a húsáidtear in ionad feilte, agus substaintí eile den tsórt san atáthar le húsáid mar abhar dín. | 15% | 10% | -- |
33 | Clúdaigh urláir, ar a n-áirmhítear brait urláir, abhar brat urláir, agus súsaí nách ionchurtha fé dhiúité ar aon tslí eile, ach gan éadach íle, linóleum, ná substainti de shaghas is cosúil le héadach íle no linóleum d'áireamh agus fós gan clúdaigh urláir a bheidh déanta ar fad no nách mór ar fad de chúitsiúc d'áireamh. | 15% | 10% | -- |
34 | Leatháin luadha, píopaí luadha, agus earraí bheidh déanta, ar fad no nách mór ar fad, de phrás no de stán (ar a n-áirmhítear stánphláta) no de mheascán phráis agus stáin (ar a n-áirmhítear stánphláta) ach gan na hearraí saortar leis an bhforáil atá sa chúigiú colún d'áireamh. | 15% | 10% | Ní déanfar an diúité seo d'éileamh ná do ghearradh ar aon earra acu so leanas ná ar aon choda de pé earraí acu so leanas is earraí iomlána, sé sin le rá:— (a) feistisí, fearaistí, instruimidí agus córacha leictreachais agus geas; (b) fearaistí, instruimidí, agus córacha máinliaghachta, eolaíochta, agus spéacladóireachta; |
(c) fearaistí, instruimidí, agus córacha atá, dar leis na Coimisinéirí Ioncuim, ceaptha, déanta, agus beartuithe chun iad d'úsáid chun cricheanna oideachais i scoileanna, i gcoláistí, no i bhfundúireachtaí eile oideachais; | ||||
(d) stán-duilleog, capsúlacha, coróin-chuirc; | ||||
(e) sreang phráis (scrobhach no nea-scrobhach) bioráin phráis, seamanna práis, scrobhanna práis, feadáin phráis agus slata práis neamh-oibrithe; | ||||
(f) scárdairí, gléasanna spréidheála, agus gléasanna scárdtha agus spréidheála, de phrás no de stán (ar a n-áirmhítear stánphláta) no de mheascán phráis agus stáin (ar a n-áirmhítear stánphláta); | ||||
(g) bréagáin; | ||||
(h) bluic chlódóra; | ||||
(i) gabhadáin líonta; | ||||
(j) coda de mheaisíni curtha cló; | ||||
(k) coda de mheaisíní talmhaíochta seachas meaisíní déiriochta; | ||||
(l) aon earra bhaineann le creideamh agus a bheidh déanta de phrás no de stán (ar a n-áirmhítear stánphláta) agus nách fiú nios mó ná scilling; | ||||
(m) meaisíní (seachas pumpaí) a bheidh déanta, ar fad no nách mór ar fad, de phrás agus atá, dar leis na Coimininéirí Ioncuim, déanta agus ceaptha go speisialta chun dilseánach tithe bainne agus uachtarlanna do dhéanamh úsáide dhíobh san obair a bhaineann le n-a ngnó; | ||||
(n) gabhadáin a bheidh déanta, ar fad no nách mór ar fad, de stánphláta agus nách lugha ná deich ngalúin an méid do raghadh isteach in aon cheann acu agus atá, dar leis na Coimisinéirí Ioncuim, déanta agus ceaptha go speisialta chun dílseánach tithe bainne agus uachtarlanna do dhéanamh úsáide dhíobh san obair a bhaineann le n-a ngnó; | ||||
(o) rialacha práis do chlódóirí. | ||||
Pé uair is deimhin leis an Aire Airgid, tar éis do dul i gcomhairle leis an Aire Tionnscail agus Tráchtála, gur bun-abhair atá riachtanach i gcóir oibriú déantóireachta atá ar siúl no atáthar ar aigne do chur ar siúl i Saorstát Éireann aon earraí is ionchurtha fén diúité seo agus ná fuil na hearraí sin le fáil no nách deallrathach go mbeid le fáil i Saorstát Éireann agus gur gá do dhéantóir iad d'iomportáil chun iad d'úsáid i Saorstát Éireann san oibriú san, féadfaidh na Coimisinéirí Ioncuim, le ceadúnas, a údarú don déantóir sin, fé réir cólíonadh pé coinníollacha is oiriúnach leo d'fhorchur, na hearraí sin d'iomportáil gan an diúité seo 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 | Córacha, fearaisti, cabhartha, agus riachtanaisí i gcóir spóirt, cluichí, cleas aicillíochta, agus lúithchleas, ach gan troscán, baill éadaigh agus cóir ghléasta phearsanta, bróga, bróga ísle, slipéidi, golaisí, asa ná paitíní, ná earraí dialladóireachta ná ughmacha ná coda d'earraí dialladóireachta no d'ughmacha d'áireamh. | 15% | 10% | Pé uair is deimhin leis an Aire Airgid, tar éis do dul i gcomhairle leis an Aire Tionnscail agus Tráchtála, go bhfuil aon bhád rámhaíochta no aon fhearas a ghabhann leis sin, bád no fearas atá, dar leis na Coimisinéirí Ioncuim, déanta, ceaptha agus beartuithe i gcóir rásanna, go bhfuil san gan bheith le fáil no nách deallrathach go mbeidh san le fáil i Saorstát Éireann, féadfaidh na Coimisinéirí Ioncuim, le ceadúnas, a údarú do dhuine ar bith, fé réir pé coinniollacha is oiriúnach leo d'fhorchur, an earra san d'iomportáil gan diúité do bheith íoctha uirthi 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 | Téadra, cáblaí, rópaí, agus sreangán de chnáib no d'abhair eile den tsórt san, ach gan sreangán ceangaltóra, abhras caighir, ná sais-téada trílsithe no cábla-chasta d'áireamh, agus fós gan aon earra d'áireamh is cuid d'earra eile le linn i d'iomportáil. | 15% | 10% | Pé uair is deimhin leis an Aire Airgid, tar éis do dul i gcomhairle leis an Aire Tionnscail agus Tráchtála, gur bun-abhair atá riachtanach i gcóir oibriú déantóireachta atá ar siúl no atáthar ar aigne do chur ar siúl i Saorstát Éireann aon earraí is ionchurtha fén diúité seo agus ná fuil na hearraí sin le fáil no nách deallrathach go mbeid le fáil i Saorstát Éireann agus gur gá do dhéantóir iad d'iomportáil chun iad d'úsáid i Saorstát Éireann san oibriú san, féadfaidh na Coimisinéirí Ioncuim, le ceadúnas, a údarú don déantóir sin, fé réir cólíonadh pé coinníollacha is oiriúnach leo d'fhorchur, na hearraí sin d'iomportáil gan an diúité seo do bheith íoctha ortha agus an iomportáil sin do dhéanamh gan teora maidir le n-a ham no le n-a méid no maidir le ceachtar acu no go dteora áirithe maidir le n-a ham no le n-a méid, fé mar is dóich leis na Coimisinéirí Ioncuim is ceart. |
37 | Gach sórt déantúis chniotálta a hiomportálfar ina ghréasán ach gan déantúisí cniotálta bheidh déanta ar fad de shíoda no de shíoda shaordha no de mheascán de shíoda agus de shíoda shaordha d'áireamh. | 45% | 30% | Pé uair is deimhin leis an Aire Airgid, tar éis do dul i gcomhairle leis an Aire Tionnscail agus Tráchtála, gur bun-abhair atá riachtanach i gcóir oibriú déantóireachta atá ar siúl no atáthar ar aigne do chur ar siúl i Saorstát Éireann aon earraí is ionchurtha fén diúité seo agus ná fuil na hearraí sin le fáil no nách deallrathach go mbeid le fáil i Saorstát Éireann agus gur gá do dhéantóir iad d'iomportáil chun iad d'úsáid i Saorstát Éireann san oibriú san, féadfaidh na Coimisinéirí Ioncuim, le ceadúnas, a údarú don déantóir sin, fé réir cólíonaon pé coinníollacha is oiriúnach leo d'fhorchur, na hearraí sin d'iomportáil gan an diúité seo 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 | Lastóirí meceaniciúla, sé sin le rá, boscaí spuinnc, lastóirí spuinnc, agus gléasanna meceaniciúla so-iompartha eile chun spréiche no lasrach do dhéanamh. | 37½% | 25% | -- |
DARA SCEIDEAL.
Diuitethe Airithe Custum.
Uimh. Thag. | An Saghas Earraí is ionchurtha fé Dhiúité | Ráta an Diúité | Ráta an Diúité Thosaíochta | Forálacha Speisialta |
1 | Líomhnán ná beidh déanta le biotáille ná ná beidh biotáille ann. | an galún 7s. 6d. | an galún 5s. od. | Tá feidhm ag forálacha Ailt 8 den Finance Act. 1919, maidir leis an diúité seo. |
2 | Cumaisc a bheidh déanta de dhóib bháin agus iad ina leatháin no ina leacacha. | an tslat chearnach reul | an tslat chearnach tuistiún | Tá feidhm ag forálacha Ailt 8 den Finance Act, 1919, maidir leis an diúité seo. |
3 | Páipéirí nuachta agus tréimhseacháin, i mBéarla ar fad no nách mór ar fad (ach gan páipéirí nuachta laethiúla d'áireamh ná foillseacháin o Rialtaisí coigríche ná fós páipéirí nuachta agus tréimhseacháin atá, dar leis na Coimisinéirí Ioncuim ina bhfoillseacháin a bhaineann le trádáil no céird, no le ceárd-chumann no le heolaíocht no le creideamh, no le hoideachas) a hiomportálfar ina mór-choda agus nách mó ná tri chéad is fiche d'órlaighe cearnacha achar an leathanaigh ionta no an chlúdaigh éadain ortha. | an chóip pingin | an chóip trí feoirlingí | Tá feidhm ag forálacha Ailt 8 den Finance Act, 1919, maidir leis an diúité seo. Má cuirtear ina luighe ar na Coimisinéirí Ioncuim, i dtaobh aon pháipéir nuachta no tréimhseacháin ar ar híocadh an diúité seo, ná dearnadh an céanna d'úsáid i Saorstát Éireann agus go ndearna a iomportálaí é d'easportáil agus do chur thar n-ais chun lucht a fhoillsithe agus go ndearna na foillsitheoirí sin creidiúint do lomháil don iomportálaí sin alos an pháipéir nuachta no an tréimhseacháin sin, féadfaidh na Coimisinéiri Ioncuim, fé réir cólionadh pé coinníollacha is oiriúnach leo d'fhorchur. an diúité sin do híocadh amhlaidh ar an bpáipeur nuachta no ar an tréimhseachán san d'aisíoc. |
Más deimhin leis na Coimisinéirí Ioncuim aon earra is ionchurtha fén diúité seo do bheith á hiomportáil chun úsáide leabharlainne, nách leabharlann dílseánaigh gur chun brabúis is mó coimeádtar ar siúl í, féadfaidh na Coimisinéirí Ioncuim, fé réir cólionadh pé coinníollacha is oiriúnach leo d'fhorchur, a cheadú an earra san d'iomportáil gan an diúité seo do bheith íoctha uirthi. | ||||
4 | Lasáin gur clár-pháipeur no aon tsubstaint seachas adhmad is abhar no is ceann de sna habhair dá gcosa:— | Is diúité in ionad an diúité forchuirtear le hAlt II den Acht Airgid, 1927 (Uimh. 18 de 1927), an diúité seo. | ||
Nuair a bheid i mboscaí no i ngabhadáin cile:— ná beidh níos mó ná 20 lasán ionta. | an 1,000 gabhadán 20s. Sd. | |||
go mbeidh níos mó ná 20 lasán ach ná beidh níos mó ná 50 lasán ionta. | an 144 gabhadáin 7s. 8d. | |||
go mbeidh níos mó ná 50 lasán ach ná beidh níos mó ná 75 lasáin ionta. | 11s. 6d. | |||
go mbeidh níos mó ná 75 lasáin ionta, ar gach 25 lasáin no cuid de 25 lasáin a bheidh ionta amhlaidh. | 2s. 8d. | |||
5 | Cártaí imeartha | an dosaen paca 9s. od. | an dosaen paca 6s. od. | Is diúité in ionad an diúité forchuirtear leis an Customs Tariff Act, 1876, an diúité seo. |
Tá feidhm ag forálacha Ailt 8 den Finance Act, 1919, maidir leis an diúité seo. | ||||
6 | Leabhair is úrscéalta, dar leis na Coimisinéirí Ioncuim, agus atá clóbhuailte i mBéarla agus ceangailte in abhar ar bith. | an chóip trí leathphingne | an chóip pingin | Tá feidhm ag forálacha Ailt 8 den Finance Act, 1919, maidir leis an diúité seo. Ní bhainfidh alt 25 den Acht Airgid, 1924 (Uimh. 27 de 1924), leis an diúité seo, agus dá réir sin ní bheidh an t-éileamh minimum a forchuirtear leis an alt san inéilthe alos an diúité seo. |
Más deimhin leis na Coimisinéirí Ioncuim aon earra is ionchurtha fén diúité seo do bheith á hiomportáil chun úsáide leabharlainne, nách leabharlann dílseánaigh gur chun brabúis is mó coimeádtar ar siúl í, féadfaidh na Coimisinéirí Ioncuim, fé réir cólíonadh pé coinníollacha is oiriúnach leo d'fhorchur, a cheadú an earra san d'iomportáil gan an diúité seo do bheith íoctha uirthi. |
TRIU SCEIDEAL
Ratai Diuite agus Ais-tarraic ar Thobac.
Cuid I.
DIUITETHE CUSTUIM.
An Ráta Iomlán (per lb.) Can Lascaine | An Ráta Tosaíochta (per lb.) | |||||||||
Tobac Nea-dhéanta:— | s. | d. | s. | d. | ||||||
Má bhíonn sé scamhaite no na loirgne bainte as:— | ||||||||||
agus 10 lb. no níos mó d'fhliuchra i ngach | ||||||||||
100 lb. meáchainte dhe | .. | .. | .. | 9 | 4½ | -- | ||||
agus níos lugha ná 10 lb. d'fhliuchra i ngach | ||||||||||
100 lb. meáchainte dhe | .. | .. | .. | 10 | 4½ | -- | ||||
Má bhíonn sé gan bheith scamhaite no gan na loirgne bheith bainte as:— | s. | d. | s. | d. | ||||||
agus 10 lb. no níos mó d'fhliuchra i ngach | ||||||||||
100 lb. meáchainte dhe | .. | .. | .. | 9 | 4 | -- | ||||
agus níos lugha ná 10 lb. d'fhliuchra i ngach | ||||||||||
100 lb. meáchainte dhe | .. | .. | .. | 10 | 4 | -- | ||||
Tobac Déanta, eadhon:— | s. | d. | s. | d. | ||||||
Todóga | .. | .. | .. | .. | .. | .. | 17 | 10 | 14 | 101/3 |
Toitíní | .. | .. | .. | .. | .. | .. | 14 | 5 | 12 | 0⅙ |
Cavendish no Negrohead | .. | .. | .. | .. | 13 | 7 | 11 | 3⅚ | ||
Cavendish no Negrohead do Rinneadh fé Bhanna | 11 | 10 | 9 | 101/3 | ||||||
Tobac Déanta eile | .. | .. | .. | .. | 11 | 10 | 9 | 101/3 | ||
Snaois agus níos mó ná 13 lb. d'fhliuchra i | ||||||||||
ngach 100 lb. meáchainte dhi | .. | .. | 11 | 2 | 9 | 3½ | ||||
Snaois agus gan nios mó ná 13 lb. d'fhliuchra i | ||||||||||
ngach 100 lb. meáchainte dhi | .. | .. | 13 | 7 | 11 | 3⅚ | ||||
Cuid II.
RATAI AIS-TARRAIC I gCASANNA INA FUARTHAS AON LASCAINE DHIUITE.
s. | d. | ||||||||
Todóga | .. | .. | .. | .. | .. | .. | an lb. | 10 | 7½ |
Toitíní | .. | .. | .. | .. | .. | .. | ,, | 10 | 4½ |
Tobac gearrtha, rollaí no cácaí tobac, no tobac | |||||||||
déanta eile | .. | .. | .. | .. | .. | ,, | 10 | 1 | |
Snaois (nách snaois fuighligh) | .. | .. | .. | ,, | 9 | 9½ | |||
Gais, iarsmaí, no fuighleach eile tobac (agus | |||||||||
snaois fuighligh d'áireamh) | .. | .. | .. | .. | ,, | 9 | 7 | ||
Cuid III.
RATAI AIS-TARRAIC I gCASANNA INA bhFUARTHAS LASCAINE DHIUITE.
s. | d. | ||||||||
Todóga | .. | .. | .. | .. | .. | .. | an lb. | 9 | 11½ |
Toitíní | .. | .. | .. | .. | .. | .. | ” | 9 | 8¾ |
Tobac gearrtha, rollaí no cácaí tobac, no tobac | |||||||||
déanta eile | .. | .. | .. | .. | .. | ” | 9 | 5½ | |
Snaois (nách snaois fuighligh) | .. | .. | .. | ” | 9 | 2¼ | |||
Gais, iarsmai, no fuighleach eile tobac (agus snaois | |||||||||
fuighligh d'áireamh) | .. | .. | .. | .. | ” | 8 | 11¾ | ||
CEATHRU SCEIDEAL
Ratai Diuite ar Fheithicli Inneall-Ghluaiste Airithe.
Feithiclí inneall-ghluaiste (seachas tramanna) is caráistí ar tuarastal do réir mar a mínítear san in Alt 4 den Customs and Inland Revenue Act, 1888, agus—
ionaid suidhte ionta do líon daoine is mó ná | |||
seisear ach nách mó ná 14 dhuine | ... | ... | £46 13 4 |
ionaid suidhte ionta do líon daoine is mó ná 14 | |||
dhuine ach nách mó ná 20 duine | ... | ... | £66 13 4 |
ionaid suidhte ionta do líon daoine is mó ná 20 | |||
duine ach nách mó ná 26 dhuine | ... | ... | £86 13 4 |
ionaid suidhte ionta do líon daoine is mó ná 26 | |||
dhuine ach nách mó ná 32 dhuine | ... | £106 13 4 | |
ionaid suidhte ionta do 33 dhuine no níos mó | |||
£3 6 8 in aghaidh gach duine acu san. | |||
Chun críche an Sceidil seo ní háirmhítear mar cheann d'ionaid suidhte feithicle an suidheachán no an spás ina mbíonn tiománaí na feithicle.
CUIGIU SCEIDEAL.
Achtachain a hAthghairmtear.
Siosón agus Caibideal no Uimhir agus Bliain | Gearr-theideal | Méid na hAthghairme | Dáta na hAthghairme |
S & 9 Geo. V., c. 40. | Income Tax Act, 1918. | I bhfo-alt (2) d'alt 7, na focail “who is chargeable with or liable to be assessed to income tax as.” | 6adh Abrán, 1932. |
Alt 29. | 30adh Bealtaine, 1932. | ||
Alt. 18. | 30adh Bealtaine, 1932. | ||
I bhfo-alt (1) d'alt 32, na focail “agus ni féadfar aon cháinmheas ná cáinmheas breise i gcóir diúité oll-shochair do dhéanamh”; i bhfo-alt (1) d'alt 36, na focail “tré aon chalaois no tré aon fhailli thoiliúil o” agus fós na focail “an diúité sin” sa chéad áit in a bhfuilid sa bhfo-alt san. | 22adh Iúl, 1926. | ||
Alt 2. | 6adh Abrán, 1932. |
Number 20 of 1932.
FINANCE ACT, 1932.
ARRANGEMENT OF SECTIONS
Income Tax.
Customs And Excise.
Death Duties.
Corporation Profits Tax.
Excess Profits Duty.
Stamp Duties.
General.
Acts Referred to | |
No. 31 of 1931 | |
No. 11 of 1928 | |
No. 32 of 1929 | |
No. 26 of 1923 | |
No. 12 of 1927 | |
No. 35 of 1926 | |
No. 27 of 1924 | |
No. 38 of 1931 | |
No. 5 of 1929 | |
No. 28 of 1925 | |
No. 32 of 1927 | |
Public Charitable Hospitals (Temporary Provisions) Act, 1930 | No. 12 of 1930 |
No. 24 of 1931 | |
No. 4 of 1930 | |
No. 18 of 1927 | |
Number 20 of 1932.
FINANCE ACT, 1932.
PART I.
Income Tax.
Income tax and sur-tax for the year 1932-33.
1.—(1) Income tax shall be charged for the year beginning on the 6th day of April, 1932, at the rate of five shillings in the pound.
(2) Sur-tax for the year beginning on the 6th day of April, 1932, 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 is charged for the year beginning on the 6th day of April, 1931.
(3) The several statutory and other provisions which were in force during the year beginning on the 6th day of April, 1931, in relation to income tax and sur-tax and also the provisions of this Act in relation to the sur-tax for that year shall, subject to the other 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, 1932.
Sur-tax for the year 1931-32.
2.—(1) Notwithstanding anything to the contrary contained in section 1 of the Finance Act, 1931 (No. 31 of 1931), sur-tax for the year beginning on the 6th day of April, 1931, 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 | Sixpence. |
for every pound of the next one thousand pounds of the excess | One shilling. |
for every pound of the next one thousand pounds of the excess | One shilling and ninepence. |
for every pound of the next one thousand pounds of the excess | Two shillings and sixpence. |
for every pound of the next one thousand pounds of the excess | Three shillings and threepence. |
for every pound of the next two thousand pounds of the excess | Four shillings. |
for every pound of the next two thousand pounds of the excess | Four shillings and ninepence. |
for every pound of the next ten thousand pounds of the excess | Five shillings and sixpence. |
for every pound of the remainder of the excess | Six shillings and threepence. |
(2) Section 3 of the Finance Act, 1928 (No. 11 of 1928), shall, in relation to the surtax for the year beginning on the 6th day of April, 1931, have effect subject to the provisions of this section.
Alteration of certain allowances.
3.—(1) The following provision shall be substituted for section 16 of the Finance Act, 1920, and Part II of that Act shall be construed and have effect accordingly, that is to say:—
“An individual who makes, in the manner prescribed by the Income Tax Acts, a claim in that behalf and makes a return in the prescribed form of his total income shall, for the purposes of ascertaining the amount of his assessable income for the purpose of income tax, be allowed a deduction from the amount of his earned income of a sum equal to—
(a) one-sixth of so much of that income as does not exceed four hundred and fifty pounds; and
(b) one-tenth of so much of that income as exceeds four hundred and fifty pounds;
but not exceeding, in the case of any individual, the sum of two hundred pounds.”
(2) Sub-section (1) of section 18 of the Finance Act, 1920, shall be construed and have effect as if the words “one hundred and twenty-five pounds” were substituted therein for the words “one hundred and thirty-five pounds.”
(3) Sub-section (1) 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 fifty 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.”
(4) The following provision shall be substituted for section 23 of the Finance Act, 1920, that is to say:—
“An individual who makes, in the manner prescribed by the Income Tax Acts, a claim in that behalf and makes a return in the prescribed form of his total income shall be entitled to be charged at half the standard rate of tax on the first one hundred pounds of his taxable income.”
All references in the Finance Act, 1920, or any subsequent Act to the said section 23 or to any sum mentioned in that section shall be construed and have effect subject and with due regard to the substitution effected by this sub-section.
Liability of certain pensions etc., to tax.
4.—(1) Where a person has ceased to hold an office or employment and a pension, annuity, or other annual payment is paid to him or to his widow or his child or any of his relatives or dependents by the person or the heirs, executors, administrators, or successors of the person under whom he held such office or by whom he was so employed, then such pension, annuity, or other annual payment shall, notwithstanding that it is paid voluntarily or is capable of being discontinued, be deemed to be income for the purpose of assessment of income tax and shall be assessed and charged under Schedule D of the Income Tax Act, 1918, or under Schedule E of that Act, as the case may require.
(2) To remove doubts it is hereby declared and enacted that the word “annuity” and the word “pension” in the charging provision of Schedule E of the Income Tax Act, 1918, shall include and be deemed always to have included respectively an annuity which is paid voluntarily or is capable of being discontinued and a pension which is so paid or is so capable.
Assessment of executors and administrators of deceased persons.
5.—(1) The following Rule shall be and is hereby inserted in the General Rules applicable to Schedules A, B, C, D, and E of the Income Tax Act, 1918, in lieu of Rule 18 now contained therein and those Rules shall be construed and have effect accordingly, that is to say:—
“18.—(1) Where a person dies whether before, on, or after the 6th day of April, 1932, an assessment or an additional first assessment (as the case may be), may be made for the year of assessment in which such person dies or for any one or more of the six years next preceding that year in respect of the profits or gains which arose or accrued to such person before his death, and the amount of the tax on such profits or gains shall be a debt due from and payable out of the estate of such person, and the executor or administrator of such person shall be assessable and chargeable in respect of such tax.
(2) No assessment under this rule shall be made later than six years after the expiration of the year of assessment nor, in any case, later than three years after the expiration of the year of assessment in which the deceased person died.
(3) The executor or administrator of any such deceased person shall, when required by a particular notice so to do, prepare and deliver to the inspector of taxes a true and correct statement in writing signed by such executor or administrator and containing particulars, to the best of his judgment and belief, of the profits or gains which arose or accrued to such deceased person before his death and in respect of which such executor or administrator is assessable under this rule, and the provisions of the Income Tax Acts relating to statements to be delivered by any person shall apply, with any necessary modifications, to statements to be delivered under this rule.
(4) Nothing in this rule shall apply to or affect statements to be delivered or assessments to be made in respect of a trade, profession, or vocation carried on by two or more persons jointly.”
(2) The Rule inserted by the foregoing sub-section of this section in the General Rules applicable to Schedules A, B, C, D, and E of the Income Tax Act, 1918, shall have effect in relation to assessments made after the passing of this Act in respect of tax chargeable for any year of assessment whether beginning before or after the passing of this Act.
(3) The references in sub-section (3) of section 10 of the Finance Act, 1929 (No. 32 of 1929), to a person ceasing to possess a source of income or profits shall be construed as referring to a cesser occurring by reason of the person dying while in possession of the source of income or profits as well as to a cesser occurring in the lifetime of such person, and for the purposes of the said sub-section (3) such death shall be deemed to cause a cesser, and such cesser shall be deemed to take place on the day of such death, and the said section 10 shall apply and have effect accordingly.
(4) The reference in sub-section (1) of section 12 of the Finance Act, 1929 (No. 32 of 1929), to the discontinuance of a trade, profession, or vocation shall be construed as referring to a discontinuance occurring by reason of the death while carrying on such trade, profession or vocation of the person carrying on the same as well as to a discontinuance occurring in the lifetime of such person, and for the purposes of the said section 12 such death shall be deemed to cause a discontinuance and such discontinuance shall be deemed to take place on the day of such death, and the said section shall apply and have effect accordingly.
Assessment of rent from business premises.
6.—(1) The following rule shall be added to the rules applicable to Case III of Schedule D of the Income Tax Act, 1918, that is to say:—
“5. Notwithstanding anything in Schedule A or the rules applicable thereto or section 187 of the Income Tax Act, 1918, in any case where the annual rent payable for any premises occupied for the purposes of any trade, profession, or vocation is in excess of the annual value ascertained as prescribed by the said section 187, it shall be lawful for the Revenue Commissioners to cause an assessment to be made upon the person receiving or entitled to such rent in respect of so much of the excess of such rent over the said annual value as will, together with the amount of the assessment under Schedule A, make up the full amount of the income arising from the letting of such premises.
Premises shall not be deemed to be occupied for the purposes of any trade, profession, or vocation within the meaning of this rule where the premises are mainly occupied for residential purposes and no part thereof is occupied for the purposes of trade but a part thereof is occupied for the purposes of a profession or vocation.
Any assessment made under this rule shall be computed in accordance with rule 2 of the rules applicable to this Case.
Rent for the purpose of this rule shall be taken to be the full amount payable by the occupier, and in arriving at the amount chargeable under this rule a deduction shall be made for any portion of such rent wholly and irrecoverably lost, for any portion of such rent voluntarily foregone by agreement with the occupier, and for any sums which the person receiving or entitled to the rent is obliged, by agreement with the occupier, to pay or satisfy out of the rent in respect of any rates or assessments which by law are charged upon the occupier, and for the cost of maintenance, repairs, insurance, and management, ultimately paid or borne by the person receiving or entitled to such rent.
Where an assessment under Schedule D is made under this rule no allowance shall be granted under Rules 7 and 8 of No. V of Schedule A or section 203.
Where a rent in excess of the annual value ascertained as prescribed by the said section 187 is payable by the person assessed then, in arriving at the amount of the assessment under this rule, no deduction shall be made in respect of such rent, but the person assessed shall on making payment thereof be entitled, in addition to the deduction of income tax which he is entitled to make under the rules of Schedule A, to deduct and retain thereout a sum representing the amount of the tax on the excess of the rent over such annual value at the rate or rates of tax in force during the period through which such payment was accruing due.
Every person occupying any premises for the purpose of any trade, profession, or vocation shall, when so required by a notice from an inspector of taxes and within the time limited by such notice, prepare and deliver to such inspector a return stating—
(a) the names and places of residence of all persons to whom rent is payable by him in respect of such premises or any part thereof, and
(b) the amounts of all rents so payable by him, and
(c) particulars of all agreements in relation to the maintenance, repair, or insurance of such premises or any part thereof or the payment of any rates or taxes payable in respect of or charged on such premises or any part thereof.
The provisions of the Income Tax Acts relating to the failure to deliver lists, declarations, and statements in accordance with a general or particular notice shall apply to the said returns required by this rule.”
(2) Sub-section (1) of section 10 of the Finance Act, 1929 (No. 32 of 1929), shall not apply to any income assessed under Rule 5 added by this section to the rules applicable to Case III of Schedule D of the Income Tax Act, 1918.
Relief to investors in Saorstát Eireann securities.
7.—(1) Where an individual who is resident in Saorstát Eireann and is not resident elsewhere claims and proves to the satisfaction of the Special Commissioners that he is entitled to the beneficial ownership of any stock, shares, or security to which this section applies, the following provisions shall have effect, that is to say:—
(a) such individual shall be entitled to repayment of twenty per cent. of the income tax applicable to any dividend or interest received by him in respect of such stock, shares, or security, save in so far as relief or repayment in respect of such tax has been or is granted under any other provision of the Income Tax Acts;
(b) in estimating the total income from all sources of such individual for the purposes of income tax and sur-tax the amount of any dividend or interest in respect of such stock, shares, or security shall be deemed to be diminished by twenty per cent.
(2) This section shall apply to all stocks, shares, and securities issued for public subscription after the passing of this Act in respect of which the Minister for Finance certifies that he is satisfied, after consultation with the Minister for Industry and Commerce, that all the following conditions are complied with in relation to such stock, share, or security, that is to say:—
(a) such stock, share, or security is or was issued by a company which complies with the following provisions that is to say, such company—
(i) is incorporated by or under the laws of Saorstát Eireann, and
(ii) is a company limited by shares within the meaning of the Companies (Consolidation) Act, 1908, and
(iii) is managed and controlled in Saorstát Eireann, and
(iv) carries on or (in the case of a company which has not commenced to carry on business) intends to carry on its business wholly or mainly in Saorstát Eireann; and
(b) the capital raised by the issue of such stock, share, or security is or is intended to be or has been devoted to the establishment or extension in Saorstát Eireann of one or more industries as defined by this section; and
(c) no part of the said capital so raised is intended to be or is being or has been used for the purpose of acquiring (directly or indirectly) an existing business or any share or interest in an existing business or of purchasing investments, or of paying off existing loans or debentures; and
(d) such issue of stock, shares, or security is so described and designated that it is readily distinguishable from all other (if any) issues of such company.
(3) Every warrant, cheque, or order drawn or made for the payment of any dividend or interest in respect of any stock, share, or security to which this section applies shall indicate clearly either (as the case may require)—
(a) that the whole of the sum for which such warrant, cheque, or order is drawn or made is a payment of or on account of dividend or interest in respect of such stock, share, or security; or
(b) that a part (the amount of which is separately stated) of such sum is a payment of or on account of such dividend or interest.
(4) Any stock, share, or security to which this section applies shall cease to be a stock, share, or security (as the case may be) to which this section applies if and when the Minister for Finance certifies in relation to such stock, share, or security that he is satisfied, after consultation with the Minister for Industry and Commerce, either—
(a) that the company by which such stock, share, or security was issued has ceased to comply with the provisions set forth in paragraph (a) of sub-section (2) of this section; or
(b) that the capital raised by the issue of such stock, share, or security has been or is being devoted wholly or partly to purposes other than the establishment or extension in Saorstát Eireann of one or more industries as defined by this section; or
(c) that such capital is being used wholly or partly in contravention of paragraph (c) of sub-section (2) of this section; or
(d) that such issue of stock, shares, or security has ceased to be described and designated in accordance with paragraph (d) of sub-section (2) of this section; or
(e) that sub-section (3) of this section is not being complied with in relation to such stock, share, or security.
(5) In this section the word “industry” means any trade or business whatsoever save and except the purchase and sale of imported coal, the manufacture or distribution of gas for lighting, heating, or power, the carrying on, organisation, or conduct of road transport, the provision of amusement or entertainment of any kind, the holding (otherwise than by way of investment of reserve or subsidiary funds) of or dealing in stocks, shares, or securities, whether of all kinds or of any particular class or classes or of one or more particular companies.
Exemption of certain allowances under the Army Pensions Act, 1923.
8.—(1) Every allowance granted under section 8 of the Army Pensions Act, 1923 (No. 26 of 1923), as amended by the Army Pensions Act, 1927 (No. 12 of 1927), to the widow or to any child or dependent of a person who was killed during the rising of April and May, 1916, shall be exempt from income tax (including surtax), and shall not be reckoned in computing income for the purposes of the Income Tax Acts.
(2) In this section, the word “killed” has the same meaning as it has in the said section 8 of the Army Pensions Act, 1923.
Communication of determination of appeal by the Special Commissioners.
9.—(1) Where the Special Commissioners have, after the passing of this Act, entertained an appeal against an assessment to income tax for any year of assessment (whether beginning before or after the passing of this Act) and, after hearing argument on such appeal, have postponed giving their determination on such appeal either for the purpose of considering such argument or for the purpose of affording to the appellant an opportunity of submitting in writing further evidence or argument, the Special Commissioners may, unless they consider a further hearing of such appeal to be necessary, cause their determination of such appeal to be sent by post to the parties to such appeal.
(2) Where the determination of an appeal by the Special Commissioners is sent to the parties by post under this section, a declaration of dissatisfaction under paragraph (a) of sub-section (1) of section 149 of the Income Tax Act, 1918, or a notice requiring a re-hearing under sub-section (1) of section 196 of that Act may be made or given in writing within twelve days after the day on which such determination is so sent to the person making such declaration or giving such notice, as the case may be.
Certain reciprocal relief in respect of the United States of America.
10.—Subject to the provisions of this section, exemption shall be granted from income tax (including super-tax, or sur-tax, as the case may be) in respect of so much of the income of a citizen of the United States of America not resident in the Irish Free State or of a corporation organised in the United States of America as is derived from the operation of a ship or ships documented under the laws of the United States of America.
PART II.
Customs and Excise.
Imposition of duties in the First Schedule.
11.—(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 12th day of May, 1932, a customs duty of an amount equal to that percentage of the value of the article which is stated in the third column of the said First Schedule opposite the mention of the article in the said second column.
(2) The provisions of section 8 of the Finance Act, 1919, shall apply to the duty imposed by this section on any article with the substitution of the expression “Saorstát Eireann” for the expression “Great Britain and Ireland” and—
(a) where a percentage is stated in the fourth column of the First Schedule to this Act opposite the mention of such article in the second column of the said Schedule, as though the Second Schedule to the said Finance Act, 1919, contained a list of goods to which duty of an amount equal to the said percentage of the value of the goods is made applicable as a preferential rate and such article were included in that list; and
(b) where the word “free” appears in the fourth column of the First Schedule to this Act opposite the mention of such article in the second column of the said Schedule, as though the said Second Schedule to the Finance Act, 1919, contained a list of goods which were, by way of preferential rate, to be admitted free of duty and such article were included in that list.
(3) The provisions (if any) set forth in the fifth column of the First Schedule to this Act opposite the mention in the second column of the said Schedule of any article shall apply and have effect in relation to the duty imposed by this section on such article.
(4) Whenever it is shown to the satisfaction of the Revenue Commissioners that the duty imposed by this section on any article has been duly paid in respect of such article and that such article has not been used in Saorstát Eireann otherwise than for a purpose of manufacture, a drawback equal to the amount of the duty so paid shall be allowed on such article or on any goods in the manufacture or preparation of which such article is shown to have been used if such article or such goods (as the case may be) is or are exported as merchandise, or shipped for use as stores, or deposited in a bonded warehouse for shipment as stores.
(5) Section 6 of the Customs and Inland Revenue Act, 1879, shall not apply to any article chargeable with a duty imposed by this section.
(6) Any article liable to a duty imposed by this section which is re-imported into Saorstát Eireann after exportation therefrom shall be exempt from such duty if it is shown to the satisfaction of the Revenue Commissioners either—
(a) that such article had not been imported prior to its exportation; or
(b) that such article had been first imported prior to the 12th day of May, 1932; or
(c) that such article had been first imported on or after the 12th day of May, 1932, and was not at the time of such importation liable to any duty of customs; or
(d) that such article had been first imported on or after the 12th day of May, 1932, and that all duties of customs to which it was then liable had been duly paid and either no drawback of duty had been allowed on exportation or all drawback so allowed had been repaid to the Revenue Commissioners.
(7) Articles which have been imported and exported by way of transit only shall not be deemed to have been imported or exported for the purposes of the next preceding sub-section of this section.
(8) Where an article could be regarded as chargeable with two or more of the duties imposed by this section, such article shall be deemed to be liable only to that one of those duties in respect of which the greatest amount of duty would be payable, and such article shall accordingly be chargeable only with such duty.
Exemption from import duty of certain essential articles unobtainable in Saorstát Eireann.
12.—Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, is satisfied that any articles charged with import duty under this or any other Act are essential to the process of any manufacture carried on or intended to be carried on in Saorstát Eireann and are not obtainable or likely to be obtainable in Saorstát Eireann and are required to be imported by a manufacturer for use in Saorstát Eireann in such process the Revenue Commissioners may by licence authorise such manufacturer, subject to compliance with such conditions as they may think fit to impose, to import without payment of this duty the said articles 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.
Imposition of duties in the Second Schedule.
13.—(1) There shall be charged, levied, and paid on every of the articles mentioned in the second column of the Second Schedule to this Act imported into Saorstát Eireann on or after the 12th day of May, 1932, a customs duty at the rate stated in the third column of the said Schedule opposite the mention of the article in the said second column.
(2) Wherever it is stated in the fifth column of the Second Schedule to this Act that the provisions of section 8 of the Finance Act, 1919, apply in respect of any 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 Second Schedule to the said Finance Act, 1919, contained a list of goods to which the rate of such duty mentioned in the fourth column of the said Second Schedule to this Act is made applicable as a preferential rate and the articles chargeable with the said duty were included in that list.
(3) Subject to the provisions of the foregoing sub-section of this section, the provisions (if any) set forth in the fifth column of the Second Schedule to this Act opposite the mention in the second column of the said Schedule of any article shall apply and have effect in relation to the duty imposed by this section on such article.
(4) Whenever it is shown to the satisfaction of the Revenue Commissioners that the duty imposed by this section on any article has been duly paid in respect of such article and that such article has not been used in Saorstát Eireann otherwise than for a purpose of manufacture, a drawback equal to the amount of the duty so paid shall be allowed on such article or on any goods in the manufacture or preparation of which such article is shown to have been used if such article or such goods (as the case may be) is or are exported as merchandise, or shipped for use as stores, or deposited in a bonded warehouse for shipment as stores.
(5) Section 6 of the Customs and Inland Revenue Act, 1879, shall not apply to any article chargeable with a duty imposed by this section.
(6) Any article chargeable with a duty imposed by this section which is re-imported into Saorstát Eireann after exportation therefrom shall be exempt from such duty if it is shown to the satisfaction of the Revenue Commissioners either—
(a) that such article had not been imported prior to its exportation; or
(b) that such article had been first imported prior to the 12th day of May, 1932; or
(c) that such article had been first imported on or after the 12th day of May, 1932, and that all duties of customs to which it was then liable had been duly paid and either no drawback of duty had been allowed on exportation or all drawback so allowed had been repaid to the Revenue Commissioners.
(7) Articles which have been imported and exported by way of transit only shall not be deemed to have been imported, or exported for the purposes of the next preceding sub-section of this section.
Duty on tea.
14.—(1) There shall be charged, levied and paid on all tea imported into Saorstát Eireann on or after the 12th day of May, 1932, a duty of customs at the rate of sixpence the pound.
(2) The provisions of section 8 of the Finance Act, 1919, shall apply to the duty imposed by this section with the substitution of the expression “Saorstát Eireann” for the expression “Great Britain and Ireland,” and as though tea which is shown to the satisfaction of the Revenue Commissioners not to have been subjected to any process of blending outside the country of origin were included in the Second Schedule to that Act in the list of goods to which two-thirds of the full rate is made applicable as a preferential rate and tea were omitted from the list of goods in the said Second Schedule to which five-sixths of the full rate is so made applicable.
Excise duty on tea in stock.
15.—(1) There shall be charged, levied, and paid on all tea which on the 12th day of May, 1932, is in Saorstát Eireann in the ownership or possession of a person who has in his ownership or possession in Saorstát Eireann on that date more than one thousand pounds of tea, a duty of excise at the rate of fourpence on every pound of such tea after the first five hundred pounds thereof.
(2) The duty imposed by this section shall not be charged or levied on any tea which is shown to the satisfaction of the Revenue Commissioners to have been intended for use (otherwise than in the preparation of a beverage for sale) by the person in whose ownership or possession it was on the 12th day of May, 1932, and not to have been intended for sale or for use in the preparation of a beverage for sale, and no such tea shall be reckoned in computing for the purpose of the preceding sub-section of this section the amount of tea in the ownership or possession of such person on the said date.
(3) Every person who on the 12th day of May, 1932, has in his ownership or possession any tea liable to the duty imposed by this section and also every person required by the Revenue Commissioners to make such return as is mentioned in this sub-section shall, on or before the 19th day of May, 1932, make to the Revenue Commissioners on a form to be prescribed by the Revenue Commissioners a return containing—
(a) a statement, in the terms and with the particulars indicated in the said form, of all tea which was in his ownership or possession in Saorstát Eireann on the 12th day of May, 1932, and
(b) a statement, in the terms and with the particulars indicated in the said form, of all the premises in which such tea or any part thereof was stored on the said date, together with such particulars in respect of the tea so stored in each of such premises as are indicated in the said form, and
(c) a statement, in the terms and with the particulars indicated in the said form, of the tea in his ownership or possession in Saorstát Eireann on the 12th day of May, 1932, which was in transit on that date.
(4) Every return made in pursuance of sub-section (3) of this section shall be verified by a statutory declaration made by the person required to make such return or, where such person is a corporate body, by a director or principal officer of such corporate body.
(5) Every person who is required by sub-section (3) of this section to make such return as is mentioned in that sub-section shall, immediately upon making such return or on the 19th day of May, 1932, whichever is the earlier, either pay to the Revenue Commissioners the full amount of the duty imposed by this section on any tea which was in his ownership or possession on the 12th day of May, 1932, and was chargeable with the said duty or deposit such tea in a bonded warehouse approved of by the Revenue Commissioners for the deposit of tea.
(6) Whenever any duty imposed by this section is payable in respect of any tea (whether at the time mentioned in the next preceding sub-section of this section or on the removal of such tea from a bonded warehouse in which it has been deposited in pursuance of that sub-section), the Revenue Commissioners may, in lieu of immediate payment of the full amount of such duty, accept payment of one-half of such duty together with a bond with sureties approved of by the Revenue Commissioners for payment of the other half of such duty on or before the 19th day of August, 1932.
(7) Every person who is required by sub-section (3) of this section to make such return as is mentioned in that sub-section shall—
(a) allow any officer of customs and excise to enter at any reasonable time any premises in the occupation of such person and to take an account of all tea in such premises, and
(b) produce to such officer the trade books and all accounts and documents belonging to or in the possession of such person which are necessary for verifying the return made by such person in pursuance of sub-section (3) of this section, and
(c) permit such officer to take such samples of the tea in the said premises as such officer shall think necessary, and
(d) render all reasonable assistance to such officer in the taking of an account of the tea which was in the ownership or possession of such person on the 12th day of May, 1932.
(8) Every person required by sub-section (3) of this section to make such return as is mentioned in that sub-section who either fails to make such return, or makes a return which is incomplete, false, or misleading in any material respect or fails or refuses to do anything which he is required by sub-section (5) of this section to do shall be guilty of an offence under the statutes relating to duties of excise and shall for every such offence incur an excise penalty of fifty pounds, and all tea in relation to which such offence was committed shall be forfeited.
Duty on musical instruments, clocks and watches.
16.—(1) A duty of customs of an amount equal to thirty-three and one-third per cent. of the value of the article shall be charged, levied, and paid on every of the following articles imported into Saorstát Eireann on or after the 1st day of May, 1932, that is to say:—
(a) musical instruments, including gramophones, pianolas, and other similar instruments;
(b) accessories and component parts of musical instruments (excluding records and other means of reproducing music);
(c) clocks and watches and component parts of clocks and watches.
(2) The provisions of section 8 of the Finance Act, 1919, shall apply to the duty imposed by this section with the substitution of the expression “Saorstát Eireann” for the expression “Great Britain and Ireland” and as though the articles chargeable with the said duty were mentioned in the Second Schedule to that Act in the list of goods to which two-thirds of the full rate is made applicable as a preferential rate.
(3) Whenever it is proved to the satisfaction of the Revenue Commissioners that the duty imposed by this section has been duly paid in respect of any article and that such article has not been used in Saorstát Eireann, a drawback equal to the amount of the said duty so paid shall be allowed on such article when exported as merchandise.
(4) Section 6 of the Customs and Inland Revenue Act, 1879, shall not apply to any article chargeable with the duty imposed by this section.
(5) Any article chargeable with the duty imposed by this section which is re-imported into Saorstát Eireann after exportation therefrom shall be exempt from such duty if it is shown to the satisfaction of the Revenue Commissioners either that such article had not been imported previously to exportation or that no drawback of duty was allowed on exportation or that any drawback so allowed has been repaid.
(6) Articles which have been imported and exported by way of transit only shall not be deemed to have been imported or exported for the purposes of the next preceding sub-section of this section.
Duty on cinematograph film.
17.—(1) There shall be charged, levied, and paid on all cinematograph films (other than blank film on which no picture has been impressed) imported into Saorstát Eireann on or after the 1st day of May, 1932, a duty of customs at the following rates, that is to say:—
Per linear foot of the width of 1 ⅜. inches. | ||
s. | d. | |
Cinematograph films of a width exceeding seven-tenths of an inch (other than films which are shown to the satisfaction of the Revenue Commissioners to consist mainly of records of news) designed and intended for the exhibition of pictures or other optical effects by means of a cinematograph or other similar apparatus in conjunction with the mechanical production or reproduction of vocal or other sounds by the same or another apparatus— | ||
positive films, that is to say, films ready for use | 0 | 3 |
negative films, that is to say, films from which positive films can be printed | 1 | 3 |
All other cinematograph films (other than blank film on which no picture has been impressed)— | ||
positive films, that is to say, films ready for use | 0 | 1 |
negative films, that is to say, films from which positive films can be printed | 0 | 5 |
(2) The provisions of section 8 of the Finance Act, 1919, shall apply to the duty imposed by this section with the substitution of the expression “Saorstát Eireann” for the expression “Great Britain and Ireland” and as though the articles chargeable with the said duty were mentioned in the Second Schedule to that Act in the list of goods to which two-thirds of the full rate is made applicable as a preferential rate.
(3) Whenever the Revenue Commissioners are satisfied that any cinematograph film imported into Saorstát Eireann is of an educational character, they shall, subject to compliance with such conditions as they think fit to impose, exempt such film from the duty imposed by this section.
(4) Whenever it is proved to the satisfaction of the Revenue Commissioners that the duty imposed by this section has been duly paid in respect of any article and that such article has not been used in Saorstát Eireann, a drawback equal to the amount of the said duty so paid shall be allowed on such article when exported as merchandise.
(5) Section 6 of the Customs and Inland Revenue Act, 1879, shall not apply to any article chargeable with the duty imposed by this section.
(6) Any article chargeable with the duty imposed by this section which is re-imported into Saorstát Eireann after exportation therefrom shall be exempt from such duty if it is shown to the satisfaction of the Revenue Commissioners either that such article has not been imported previously to exportation or that no drawback of duty was allowed on exportation or that any drawback so allowed has been repaid.
(7) Articles which have been imported and exported by way of transit only shall not be deemed to have been imported or exported for the purposes of the next preceding sub-section of this section.
Permanent continuance of additional duties on dried fruits.
18.—(1) The additional duties on dried fruits which were first imposed by section 8 of the Finance (No. 2) Act, 1915, and were continued up to the 1st day of August, 1932 by section 11 of the Finance Act, 1931 (No. 31 of 1931), shall continue to be charged, levied and paid on and from the said 1st day of August, 1932, until the Oireachtas otherwise directs.
(2) The provisions of section 8 of the Finance Act, 1919, shall apply to the duties continued by this section with the substitution of the expression “Saorstát Eireann” for the expression “Great Britain and Ireland.”
Duty on records.
19.—(1) A customs duty of an amount equal to thirty-three and one-third per cent. of the value of the article shall be charged, levied, and paid on every of the following articles imported into Saorstát Eireann on or after the 12th day of May, 1932, that is to say, all records and other similar articles designed and intended for the reproduction of music by means of a gramophone, or a pianola, or any other similar instrument, but not including cinematograph film designed and constructed for the reproduction of music in conjunction with the exhibition of pictures or other optical effects by means of a cinematograph or other similar apparatus, and not including records of songs in the Irish language.
(2) The provisions of section 8 of the Finance Act, 1919, shall apply to the duty mentioned in this section with the substitution of the expression “Saorstát Eireann” for the expression “Great Britain and Ireland” and as though the articles chargeable with the duty imposed by this section were included in the Second Schedule to that Act in the list of goods to which two-thirds of the full rate is made applicable as a preferential rate.
(3) Whenever it is shown to the satisfaction of the Revenue Commissioners that the duty imposed by this section has been duly paid in respect of any article and that such article has not been used in Saorstát Eireann, a drawback equal to the amount of such duty so paid shall be allowed on such article if such article is exported as merchandise.
(4) Section 6 of the Customs and Inland Revenue Act, 1879, shall not apply to any article liable to the duty imposed by this section.
(5) Any article liable to the duty imposed by this section which is re-imported into Saorstát Eireann after exportation therefrom shall be exempt from such duty if it is shown to the satisfaction of the Revenue Commissioners either—
(a) that such article had not been imported prior to its exportation; or
(b) that such article had been first imported prior to the 12th day of May, 1932; or
(c) that such article had been first imported on or after the 12th day of May, 1932, and that all duties of customs to which it was then liable had been duly paid and either no drawback of duty had been allowed on exportation or all drawback so allowed had been repaid to the Revenue Commissioners.
(6) Articles which have been imported and exported by way of transit only shall not be deemed to have been imported or exported for the purpose of the next preceding sub-section of this section.
Duty on tobacco.
20.—(1) In lieu of the present customs duties on tobacco, there shall be charged, levied, and paid on all tobacco imported into Saorstát Eireann on or after the 12th day of May, 1932, the customs duties specified in Part I of the Third Schedule to this Act.
(2) Neither the excise duty chargeable on tobacco under section 7 of the Finance Act, 1918, as modified by section 9 of the Finance Act, 1919, nor any other excise duty shall be charged on any tobacco which is grown in Saorstát Eireann and is duly delivered from warehouse and consigned to and received by a licensed manufacturer of tobacco.
(3) If it is shown to the satisfaction of the Revenue Commissioners in respect of the business of a licensed manufacturer of tobacco that such business is either—
(a) in the beneficial ownership of an individual who is an Irish-born resident; or
(b) in the beneficial ownership of two or more individuals the majority of whom are Irish-born residents owning between them more than one-half of the capital invested in such business; or
(c) owned by an Irish-owned company and managed and controlled by persons the majority of whom are Irish-born residents;
the person licensed to carry on such business shall be entitled to receive a rebate of sevenpence in respect of every pound of unmanufactured tobacco received by such person upon which the duty imposed by this section has been paid and in respect of which no rebate under this section had been previously paid.
In this sub-section—
(i) the expression ‘Irish-born resident’ means a person who ordinarily resides in Saorstát Eireann and either was born in Ireland or is the child of parents both of whom were born in Ireland; and
(ii) the expression ‘Irish-owned company’ means a company of which the majority of the shareholders are Irish-born residents holding between them shares which, in the aggregate, are more than one-half in nominal value of the issued share capital of such company and carry at ordinary general meetings of such company more than one-half of the total voting-power of all shares in such company carrying votes at such meetings.
(4) No rebate shall be payable under the next preceding sub-section of this section in respect of any tobacco received by a licensed manufacturer for manufacture on behalf of another person on commission or royalty unless such other person would be qualified under the said next preceding sub-section of this section to receive such rebate if such tobacco were received by him for manufacture by himself.
(5) Where it is shown that the duty imposed by this section has been paid and that no rebate under sub-section (3) of this section has been allowed and that no tobacco grown in Saorstát Eireann on which excise duty has not been paid has been received by the manufacturer, drawback shall, subject to the provisions affecting the allowance of drawback contained in the Schedule to the Finance Act, 1904, be paid at the rates specified in Part II of the Third Schedule to this Act.
(6) Where rebate under sub-section (3) of this section has been allowed and it is shown that no tobacco grown in Saorstát Eireann on which excise duty has not been paid has been received by the manufacturer, drawback shall, subject to the provisions affecting the allowance of drawback contained in the Schedule to the Finance Act, 1904, be paid at the rates specified in Part III of the Third Schedule to this Act.
(7) Where tobacco grown in Saorstát Eireann on which excise duty has not been paid has been received by the manufacturer, drawback shall, subject to the provisions affecting the allowance of drawback contained in the Schedule to the Finance Act, 1904, be paid at such rates as the Revenue Commissioners shall determine.
(8) The allowance granted by section 9 of the Finance Act, 1915, shall not be payable in respect of any tobacco grown in Saorstát Eireann in the year 1932 or any subsequent year.
Alteration of rates of duty on wireless telegraphy apparatus.
21.—(1) The duty imposed by section 8 of the Finance Act, 1926 (No. 35 of 1926), shall be charged, levied, and paid on all articles chargeable with that duty imported into Saorstát Eireann on or after the 12th day of May, 1932, at the following rates in lieu of the rate mentioned in the said section 8, that is to say:—
(a) on every completely or partially manufactured apparatus for the transmission and reception or the transmission only or the reception only of messages or other communications by wireless telegraphy (including wireless telephony) and on every article which, in the opinion of the Revenue Commissioners, is substantially an assembly of component parts of any such apparatus, an amount equal to fifty per cent. of the value of the article, and
(b) on all component parts and accessories (including cases, cabinets, and other containers) of any such apparatus, whether such parts and accessories are completely or partially manufactured an amount equal to thirty-three and one-third per cent. of the value of the article.
(2) If it is proved to the satisfaction of the Revenue Commissioners that the duty imposed by the said section 8 of the Finance Act, 1926, has been duly paid in respect of any article chargeable with that duty at the rates imposed by this section and that such article has not been used in Saorstát Eireann otherwise than for a purpose of manufacture, a drawback equal to the amount of the duty so paid shall be allowed on such article or on any goods in the manufacture or preparation of which such article is shown to have been used, if such article or such goods (as the case may be) is or are exported as merchandise, or shipped for use as stores, or deposited in a bonded warehouse for shipment as stores.
Duty on certain packages.
22.—(1) In addition to any other duty which may be chargeable, there shall be charged, levied, and paid on every package imported into Saorstát Eireann on or after the 12th day of May, 1932, which contains any substance to which this section applies—
(a) if such substance is prescribed in the official import lists to be entered on importation by weight and the weight of the package is under seven pounds, a duty of customs at the following rates, that is to say:—
(i) if the weight of the package does not exceed two pounds—twopence, and
(ii) in any other case, one penny on every pound or fraction of a pound of the weight of the package;
(b) if such substance is prescribed in the official import lists to be entered on importation by measure and the content of the package is under six pints, a duty of customs at the following rates, that is to say:—
(i) if the content of the package does not exceed two pints—twopence, and
(ii) in any other case, one penny on every pint or fraction of a pint of the content of the package.
(2) Where a package, which but for this sub-section, would be chargeable with the duty imposed by this section contains any packages chargeable with the said duty, then, if the said duty is charged and paid on all the last-mentioned packages, the said duty shall not be charged on the first-mentioned package.
(3) The duty imposed by this section shall not be charged or levied on any package which contains only a bona fide trade sample of any commodity and is consigned in the ordinary course of trade to a trader in such commodity and is not for sale.
(4) Whenever the Minister for Finance is satisfied, after consultation with the Minister for Industry and Commerce, that a person bona fide intends to establish in Saorstát Eireann equipment and facilities for packing in Saorstát Eireann any substance to which this section applies, the Revenue Commissioners may by licence authorise such person, at any time or times before such date (not being later than the 12th day of November, 1932), and subject to compliance with such conditions as the Revenue Commissioners shall think proper to specify in such licence, to import, without payment of the duty imposed by this section, packages containing such substance either, as the Revenue Commissioners shall think· proper, without limit or limited in all or any of the following ways, that is to say, to a specified number of packages, to packages of a specified class, or to packages of a specified size.
(5) Section 25 of the Finance Act, 1924 (No. 27 of 1924), shall not apply to the duty imposed by this section and accordingly the minimum charge imposed by the said section 25 shall not be chargeable in respect of the said duty.
(6) Notwithstanding anything contained in this section, a portion of cheese wrapped only in tinfoil and not exceeding two ounces in weight shall not be a package for the purposes of this section.
(7) This section applies to the following substances, that is to say:—
(a) all foods (whether for consumption by human beings, animals, or birds) not excluded by the next following sub-section of this section; and
(b) all drinks not excluded by the next following sub-section of this section, and
(c) cosmetics; and
(d) medicinal preparations not excluded by the next following sub-section of this section; and
(e) seeds of fruits, vegetables, or flowers.
(8) This section does not apply to the following substances, that is to say:—
(a) fresh fruit, or
(b) soup in liquid form, fruit, fish, fish paste, meat, or meat paste in sealed bottles, jars, tins, or cans, or
(c) fresh fish imported before the 12th day of November, 1932, or
(d) natural mineral waters, or
(e) serums, vaccines, or preparations in ampoules, diabetic bread, biscuits, and cereals, or insulin, or
(f) foods or non-alcoholic drinks which, in the opinion of the Revenue Commissioners are intended primarily for consumption by infants or invalids.
(9) In this section the word “package” means any bottle, box, carton, envelope, wrapper, or other container of any kind whatsoever, and references to the weight of a package shall be construed as referring to the total weight of the package and everything contained therein.
Duty on mineral hydrocarbon white oil.
23.—(1) A customs duty at the rate of fifty per cent, of the value of the article shall be charged, levied and paid on all mineral hydrocarbon white oil imported into Saorstát Eireann on or after the 12th day of May, 1932.
(2) The provisions of section 8 of the Finance Act, 1919, shall apply to the duty imposed by this section, with the substitution of the expression “Saorstát Eireann” for the expression “Great Britain and Ireland” and as though mineral hydrocarbon white oil were included in the Second Schedule to that Act in the list of goods to which two-thirds of the full rate is made applicable as a preferential rate.
(3) Where any imported manufactured or prepared goods contain, as a part or ingredient thereof, any mineral hydrocarbon white oil and such goods, in the opinion of the Revenue Commissioners, are not substantially mixtures or blends of mineral hydrocarbon white oils and are not suitable or intended for use as a substitute for any mineral hydrocarbon white oil or for subsequent recovery of the same, section 7 of the Finance Act, 1901, shall not apply in respect of the mineral hydrocarbon white oil contained in such goods.
(4) On the exportation from Saorstát Eireann or the shipment or deposit in a bonded warehouse for use as ship's stores of any goods chargeable with the duty imposed by this section, a drawback shall be allowed of an amount equal to the amount of the said duty which is shown to the satisfaction of the Revenue Commissioners to have been paid in respect of such goods.
(5) For the purposes of this section the expression “mineral hydrocarbon white oil” means mineral hydrocarbon white oil of a specific gravity not less than .835 and not more than .950, the flash point of which as determined by the Pensky-Martens apparatus is not lower than 285° Fahr. and not higher than 410° Fahr., and the viscosity of which as determined by the Redwood No. 1 Viscometer at 70° Fahr. is not less than 100 secs. and not more than 1,000 secs.
Duty on meat and dead poultry and wild birds.
24.—(1) A duty of customs at the rate of sixpence the pound shall be charged, levied, and paid on the following articles imported into Saorstát Eireann on or after the 7th day of June, 1932, that is to say:—
(a) all the following meats (whether cooked or uncooked) imported in quantities exceeding ten pounds at any one time, that is to say, beef, veal, mutton, and lamb, but excluding any of such meats imported in sealed containers and also excluding extracts, essences, and similar preparations of any such meats; and
(b) all dead poultry and wild birds (whether cooked or uncooked) intended for use as food and imported in quantities exceeding two birds at any one time, but excluding any such poultry or birds imported in sealed containers and also excluding extracts, essences, and similar preparations of any such poultry or birds.
(2) The duty imposed by this section shall not be charged or levied on any articles which are shown to the satisfaction of the Revenue Commissioners to consist only of frozen boneless veal produced in a country within the British Commonwealth of Nations and consigned from that or any other such country and imported solely for use for manufacturing purposes in Saorstát Eireann.
(3) The provisions of section 8 of the Finance Act, 1919, shall apply to the duty imposed by this section with the substitution of the expression “Saorstát Eireann” for the expression “Great Britain and Ireland” and as though articles chargeable with the said duty were included in the Second Schedule to that Act in the list of goods to which two-thirds of the full rate is made applicable as a preferential rate.
Amendments of entertainments duty.
25.—(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, including this section.
(2) As on and from the 30th day of May, 1932, section 1 of the Finance (New Duties) Act, 1916, shall be construed and have effect as if the word “entertainment” as defined in that section included any ball or dance, and accordingly entertainments duty shall, on and from the said 30th day of May, 1932, be charged, levied, and paid on all payments for admission to any ball or dance.
(3) On and after the 30th day of May, 1932, entertainments duty shall not be charged or levied on any entertainment as respects which it is proved to the satisfaction of the Revenue Commissioners that the entertainment is promoted by a club duly affiliated to or under the direct control of either the Gaelic Athletic Association or the National Athletic and Cycling Association of Ireland and that the entertainment consists solely of an exhibition of all or any of the following games or sports, that is to say:—
(a) gymnastic displays not involving the use or participation of horses, dogs, or other animals or the use of mechanically propelled vehicles;
(b) any games or sports which are ordinarily played or contested out-of-doors by two or more persons or by two or more groups of persons and do not involve the use or participation of horses, dogs, or other animals or the use of mechanically propelled vehicles.
(4) Entertainments duty shall not be charged or levied on any entertainment as respects which it is proved to the satisfaction of the Revenue Commissioners that the entertainment consists solely of a number of courses between greyhounds in each of which two greyhounds are released from slips in pursuit of a live hare.
(5) On and after the first day of October, 1932, entertainments duty shall be charged, levied, and paid at the following rates in lieu of the rates now in force, that is to say:—
Where the payment for admission, excluding duty, | Rate of Duty. | |||||||||
s. | d. | |||||||||
exceeds | 4d. | and | does | not | exceed | 6½d. | 1½ | |||
” | 6½d. | ” | ” | ” | ” | 8d. | 2 | |||
” | 8d. | ” | ” | ” | ” | 1s. | 0d. | 3 | ||
” | 1s. | 0d. | ” | ” | ” | ” | 1s. | 8d. | 4 | |
” | 1s. | 8d. | ” | ” | ” | ” | 2s. | 0d. | 6 | |
” | 2s. | 0d. | ” | ” | ” | ” | 3s. | 0d. | 9 | |
” | 3s. | 0d. | ” | ” | ” | ” | 4s. | 0d. | 1 | 0 |
” | 4s. | 0d. | 1s. for the first 4s. and 1s. for every additional 4s. or part of 4s. | |||||||
(6) Notwithstanding anything contained in any other enactment or in the next preceding sub-section of this section, entertainments duty shall not, on or after the 30th day of May, 1932, be charged or levied at a rate exceeding one penny on any payment not exceeding sixpence for admission to any entertainment as respects which it is proved to the satisfaction of the Revenue Commissioners that the entertainment consists solely of the exhibition of a game which is ordinarily played out-of-doors by two groups of persons and does not involve the use or participation of horses, dogs, or other animals or the use of mechanically propelled vehicles.
Tobacco dealer's licence.
26.—Where the poor law valuation of the premises in respect of which a licence under section 2 of the Excise Licences Act, 1825, is taken out or held by a dealer in or seller of tobacco and snuff exceeds ten pounds, there shall be charged, levied, and paid, as on and from the 6th day of July, 1932, and in addition to the excise duty now payable on such licence, an excise duty calculated in accordance with the following provisions, that is to say:—
(a) where the premises to which such licence applies are of a residential character and no part thereof is used as a factory or a shop and the sale of tobacco or snuff on such premises under such licence is effected solely by means of one and only one automatic machine or other mechanical contrivance, such excise duty shall (subject to the limitation hereinafter mentioned) be of an amount equal to one-half of one per cent., of the amount by which the poor law valuation of such premises exceeds ten pounds;
(b) in every other case, such excise duty shall (subject to the limitation hereinafter mentioned) be of an amount equal to one per cent., of the amount by which the poor law valuation of such premises exceeds ten pounds;
(c) the total amount of the excise duty now payable and the additional excise duty imposed by this section chargeable in respect of any one such licence shall not exceed ten pounds.
Duty on moneylenders' licences.
27.—(1) There shall be charged, levied, and paid for and upon every licence (in this section referred to as a moneylender's licence) to act and carry on business as a moneylender issued under any Act passed or to be passed during the financial year beginning on the 1st day of April, 1932, an excise duty at the following rates, that is to say:—
(a) on a moneylender's licence expiring on the 31st day of July, 1933—ten pounds;
(b) on a moneylender's licence expiring on the 31st day of July in any year, other than the year 1933, and taken out within six months before such expiry—ten pounds;
(c) on any other moneylender's licence—fifteen pounds.
(2) Where two or more individuals carry on business as moneylenders in partnership and such individuals take out moneylender's licences in respect of the premises or all the premises in which they so carry on business in partnership, the Revenue Commissioners shall remit or, if the duty has been paid, repay to such partnership—
(a) where such business is so carried on in one premises only, a sum equal to the total duty on all except one of the moneylender's licences so taken out by such individuals in respect of such premises, or
(b) where such business is so carried on in two or more premises, a sum equal to the total duty on all moneylender's licences so taken out by such individuals in respect of any such premises in excess of one such licence for each such premises.
(3) Where it is proved to the satisfaction of the Revenue Commissioners that there is in force an excise licence to carry on the business of a pawnbroker at any premises in respect of which one or more moneylender's licences is or are taken out by the individual or individuals carrying on such business the Revenue Commissioners shall—
(a) where only one such moneylender's licence is so taken out, remit or, if the duty has been paid, repay one-half of the duty on such licence, and
(b) where two or more such moneylenders' licences are so taken out, remit or, if the duty has been paid, repay one-half of the duty on such one of such licences as is first taken out.
Abolition of additional duties on sugar.
28.—As on and from the 31st day of May, 1932, the additional duties of customs and the additional duties of excise imposed by section 6 of the Finance Act, 1931 (No. 31 of 1931), shall cease to be charged or levied.
Alteration of duties on articles made from or containing sugar, etc.
29.—The duties of customs imposed by section 8 of the Finance Act, 1931 (No. 31 of 1931), shall, as on and from the 31st day of May, 1932, be charged, levied, and paid at the following rates in lieu of the rates mentioned in the said section 8, that is to say:—
(a) if the articles are prescribed in the official import lists to be entered on importation by weight, at the rate of one penny and one farthing on the pound, and
(b) if the articles are prescribed in the official import lists to be entered on importation by measure, at the rate of one shilling on the gallon.
Reduction of duties on certain mechanically propelled vehicles.
30.—(1) The excise duties chargeable under section 13 of the Finance Act, 1920, on the mechanically propelled vehicles mentioned in the Fourth Schedule to this Act shall, as on and from the 1st day of July, 1932, be charged, levied, and paid at the rates specified in the said Fourth Schedule in lieu of the rates specified in the Fifth Schedule to the Finance Act, 1929 (No. 32 of 1929).
(2) On and from the 1st day of July, 1932, sub-sections (3) and (5) of section 20 of the Finance Act, 1926, shall have effect as if the rates of duty specified in the Fourth Schedule to this Act were rates specified in the Third Schedule to that Act.
(3) In the case of a licence taken out under section 13 of the Finance Act, 1920, in respect of a mechanically propelled vehicle of a class mentioned in the Fourth Schedule to this Act which is in force on the 30th day of June, 1932, but does not expire until after that day, or which is taken out before the passing of this Act for a period commencing on or after the 1st day of July, 1932, the amount by which the duty paid under the said section 13 in respect of such vehicle on the taking out of such licence exceeds the duty chargeable having regard to the provisions of this section in respect of such vehicle for the period for which such licence was taken out shall be repaid to such person.
(4) The purposes for which regulations may be made under section 12 of the Roads Act, 1920, shall extend to and include the following purposes, that is to say:—
(a) prescribing the method of calculating for the purposes of this section and the Fourth Schedule to this Act the seating capacity of all or any of the classes of mechanically propelled vehicles mentioned in the said Fourth Schedule, and
(b) making provision for the repayment of any duty liable under this section to be repaid, and
(c) making provision for all or any matters arising by reason of the fact that the alterations effected by this section in the rates of duty take effect during the currency of a licensing year.
Exemptions from the duty on boots and shoes.
31.—(1) Neither the duty chargeable under section 19 of the Finance Act, 1924 (No. 27 of 1924), nor that duty as varied under the Customs Duties (Provisional Imposition) Act, 1931 (No. 38 of 1931), nor any duty which has been or shall be imposed in lieu of that duty by any Act passed or to be passed in the financial year beginning on the 1st day of April, 1932, shall be charged or levied on any of the following articles imported into Saorstát Eireann on or after the 23rd day of April, 1932, that is to say:—
(a) boots and shoes of any description intended for wear by infants and of any size from 0 to 6 (inclusive), and
(b) shaped soles (whether complete or in parts), shaped heels (whether complete or in parts), and shaped uppers intended for wear by infants and of any size from 0 to 6 (inclusive), and
(c) shaped soles (whether complete or in parts), shaped heels (whether complete or in parts), and shaped uppers intended for wear by young children and of any size from 7 to 1 (inclusive) and imported into Saorstát Eireann before the 23rd day of October, 1932.
(2) Any duty which has been paid before the passing of this Act on any article which is exempted by virtue of this section from such duty shall be repaid.
Further exemptions from the duty on boots and shoes.
32.—Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, is satisfied that any component parts of boots, shoes, slippers, goloshes, sandals, or clogs are required to be imported into Saorstát Eireann by any person before the 1st day of July, 1933, for use in the manufacture in Saorstát Eireann of boots, shoes, slippers, goloshes, sandals, or clogs (as the case may be), the Revenue Commissioners may by licence authorise such person, subject to compliance with such conditions as the Revenue Commissioners may think fit to impose, to import before the said date such component parts (either, as the Revenue Commissioners shall think proper, without limit or subject to restrictions as to quantity, class, or otherwise) without payment of the duty chargeable under section 19 of the Finance Act, 1924 (No. 27 of 1924), or that duty as varied under the Customs Duties (Provisional Imposition) Act, 1931 (No. 38 of 1931), or any duty which has been or shall be imposed in lieu of that duty by any Act passed or to be passed in the financial year beginning on the 1st day of April, 1932.
Exemptions from motor car duty.
33.—(1) The duty imposed by section 11 of the Finance Act, 1928 (No. 11 of 1928), as amended by subsequent enactments shall be charged, levied, and paid on the following articles at the rate of an amount equal to fifteen per cent. of the value of the article in lieu of the rate mentioned in the said section 11, that is to say:—
On every motor car chassis which is imported for sale by a trader in motor cars on or after the 6th day of May, 1932, and before the 7th day of August, 1932 and is so imported as part of a complete motor car which is, in the opinion of the Revenue Commissioners, at importation a new motor car constructed, designed, and intended for the carriage of persons otherwise than for reward.
(2) The provisions of section 8 of the Finance Act, 1919, shall apply to the duty chargeable under the foregoing sub-section of this section with the substitution of the expression “Saorstát Eireann” for the expression “Great Britain and Ireland” and as though the articles mentioned in that sub-section were included in the Second Schedule to that Act in the list of goods to which two-thirds of the full rate is made applicable as a preferential rate.
(3) The duty imposed by section 11 of the Finance Act, 1928 (No. 11 of 1928), as amended by subsequent enactments shall not be charged or levied on any of the following articles imported into Saorstát Eireann on or after the 6th day of May, 1932, that is to say:—
Component parts and accessories of motor car bodies which, in the opinion of the Revenue Commissioners, do not constitute at importation an assembly or partial assembly of such parts or accessories.
(4) Whenever the Revenue Commissioners are satisfied in respect of a motor car which is being imported into Saorstát Eireann on or after the 6th day of May, 1932 and is in their opinion constructed and designed for the carriage of persons, that—
(a) the importer of such motor car either has within six months before the importation thereof begun to reside in Saorstát Eireann or bona fide intends to begin so to reside within six months after such importation and, in either case, bona fide intends to reside permanently in Saorstát Eireann, and
(b) such motor car had been previously used (otherwise than for the carriage of persons for reward) by the importer or by his family or household, and
(c) such motor car is being imported for the use (otherwise than for the carriage of persons for reward) in Saorstát Eireann by the importer or by his family or household,
the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, permit such motor car to be imported without payment of the duty imposed by section 11 of the Finance Act, 1928 (No. 11 of 1928), as amended by subsequent enactments, or that duty as varied under the Customs Duties (Provisional Imposition) Act, 1931 (No. 38 of 1931), or by any Act passed or to be passed in the financial year beginning on the 1st day of April, 1932.
(5) Any duty which has been paid before the passing of this Act and is, by virtue of this section, not chargeable shall be repaid.
Exemptions from duties on woven tissues.
34.—(1) The following provisions shall have effect in relation to the duties to which this section applies, that is to say:—
(a) the said duties shall not be chargeable or leviable on any woven tissue made wholly or partly of wool or worsted which is imported into Saorstát Eireann after the 18th day of May, 1932, and at importation forms part of a composite cloth which or any part of which has, before importation, been subjected to the process of proofing;
(b) whenever the Minister for Finance after consultation with the Minister for Industry and Commerce is satisfied that any woven tissue made wholly or partly of wool or worsted is required to be imported into Saorstát Eireann by a manufacturer of hats and caps for use in the manufacture in Saorstát Eireann of hats and caps or either of them, the Revenue Commissioners may authorise by licence such manufacturer, subject to compliance with such conditions as they may think fit to specify in such licence, to import without payment of the said duties woven tissue made wholly or partly of wool or worsted or any particular class or classes of such woven tissue, either without limit as to time or quantity or with such limitations as to time and quantity or either of them as the Revenue Commissioners shall think fit to specify in such licence;
(c) whenever the Revenue Commissioners are satisfied that any woven tissue which, but for this provision, would be liable to any of the said duties either—
(i) is of the nature of blanketing or felt and is suitable for and intended solely for use in an industrial process other than the manufacture of blankets, rugs, personal clothing, or wearing apparel, or
(ii) is blanketing imported for use by the importer in the manufacture by him in Saorstát Eireann of personal clothing or wearing apparel for exportation under a contract providing for the supply of such blanketing to such importer for use in such manufacture,
the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to prescribe, permit such woven tissue to be imported without payment of any of the said duties.
(2) Any duty which has been paid before the passing of this Act and is, by virtue of this section, not chargeable shall be repaid.
(3) This section applies to the following duties, that is to say:—
(a) the duty on woven tissue made wholly or partly of wool or worsted chargeable under section 1 of the Finance (Customs and Stamp Duties) Act, 1929 (No. 5 of 1929), as amended by subsequent enactments;
(b) the said duty as varied under the Customs Duties (Provisional Imposition) Act, 1931 (No. 38 of 1931);
(c) any duty imposed in lieu of the duties mentioned in the foregoing paragraphs of this sub-section by any Act passed or to be passed in the financial year beginning on the 1st day of April, 1932;
(d) any duty on any woven tissue made wholly or partly of wool or worsted imposed under the Customs Duties (Provisional Imposition) Act, 1931, or by any Act passed or to be passed in the financial year beginning on the 1st day of April, 1932.
Removal of spirits from certain premises and warehouses.
35.—The Revenue Commissioners may direct that, subject to compliance with such conditions as they may think proper to impose, all or any particular provisions of the Spirits Act, 1880, relating to the removal of spirits from the premises of a distiller or rectifier of, dealer in, or retailer of spirits or from a bonded warehouse shall, in respect of any specified persons or class of persons, either not apply at all or apply only subject to specified modifications.
Exemption from duty on mineral hydrocarbon light oils.
36.—If it is shown to the satisfaction of the Revenue Commissioners that any white spirit imported into Saorstát Eireann is intended for use in any process of dyeing or cleaning of textiles carried on by way of trade, the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, allow such white spirit to be imported without payment of the duty imposed by section 5 of the Finance Act, 1931 (No. 31 of 1931).
Exemptions in relation to shipbuilding yards.
37.—(1) The Revenue Commissioners shall establish and maintain, in such form as they shall think proper, a register (in this section referred to as the Register) to be known as the Register of Shipbuilding yards and shall enter therein all such matters as they are required by this section so to enter.
(2) Whenever any premises are used for the purpose of carrying on therein the business of building, repairing, or refitting ships, the person carrying on such business in such premises may apply to the Revenue Commissioners to register such premises in the Register, and the Revenue Commissioners, on being satisfied that such premises are used for the said purpose and on payment by such person of such fee (if any) as shall be prescribed by the Minister for Finance, shall register such premises in the Register accordingly.
(3) Whenever the Revenue Commissioners are satisfied that any premises registered in the Register have ceased to be used for the purpose of carrying on therein the business of building, repairing, or refitting ships, they may remove such premises from the Register.
(4) Whenever any goods chargeable with a duty of customs imposed by this Act or any other Act (whether passed before or after this Act) are imported into Saorstát Eireann consigned direct to premises registered in the Register and the Revenue Commissioners are satisfied that such goods are so imported for use in the business of building, repairing, or refitting ships carried on in such premises, the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, permit such goods to be imported without payment of duty.
(5) Whenever any goods are brought from any place in Saorstát Eireann into premises registered in the Register and the Revenue Commissioners are satisfied that such goods are brought into such premises for use in the business of building, repairing, or refitting ships carried on therein, the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, treat such goods for the purpose of the provisions of the Customs Acts relating to drawback as if they had been exported from Saorstát Eireann.
(6) Without prejudice to the generality of the powers of imposing conditions conferred on the Revenue Commissioners by this section, any conditions so imposed may be directed to securing that the goods to which they apply are in fact used in a business of building, repairing, or refitting ships carried on in premises registered in the Register.
General exemption of goods imported for further manufacture.
38.—Whenever the Revenue Commissioners are satisfied that any article or goods chargeable with a duty of customs are imported for the purpose of undergoing in Saorstát Eireann a process of manufacture and being subsequently exported or for the purpose of being incorporated in Saorstát Eireann with other articles or goods as a part or ingredient of a manufactured product which is intended to be exported, the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, permit such article or goods (as the case may be) to be imported without payment of duty.
Application of provisions of the Finance (No. 2) Act, 1915.
39.—The provisions of sections 12 and 13 of the Finance (No. 2) Act, 1915, as amended by subsequent enactments shall be deemed always to have applied to the duty imposed by sub-section (2) of section 10 of the Finance Act, 1931 (No. 31 of 1931), as fully as they applied to the new import duties continued by sub-section (1) of the said section 10.
Exemption from duty on sugar glucose, etc.
40.—Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, is satisfied that any goods chargeable with any of the duties imposed by section 21 of the Finance Act, 1928 (No. 11 of 1928), or the duty imposed by section 8 of the Finance Act, 1931 (No. 31 of 1931), as amended by this Act are required to be imported by a person engaged in the business of tanning leather in Saorstát Eireann for use in that business in Saorstát Eireann, and are not obtainable or likely to be obtainable in Saorstát Eireann, the Revenue Commissioners may by licence authorise such person, subject to compliance with such conditions as they may think fit to impose, to import without payment of such duties or any of them the said goods 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.
Rebate on beer brewed from home malted cereals.
41.—If any brewer of beer for sale shows, to the satisfaction of the Revenue Commissioners, in relation to all the beer chargeable with duty brewed by him in the year beginning on the 1st day of July, 1932, or in the year beginning on any subsequent 1st day of July, that at least eighty per cent. of the cereals used in the brewing of such beer were malted or roasted in Saorstát Eireann, such brewer shall be entitled to receive a rebate at the rate of five shillings per standard barrel on the first five thousand standard barrels of such beer brewed by him in such year.
Exemption of articles for personal use of importer.
42.—Where the Revenue Commissioners are satisfied, in respect of any article chargeable with a duty of customs imposed by this Act or any other Act (whether passed before or after this Act), that—
(a) the importer of such article either has within six months before the importation thereof begun to reside in Saorstát Eireann or bona fide intends to begin so to reside within six months after such importation and, in either case, bona fide intends to reside permanently in Saorstát Eireann, and
(b) such article had been previously used by the importer or his family or household or had been previously used (otherwise than as stock-in-trade or as manufactured or partly manufactured stock for sale or as a material, ingredient, or component part for the manufacture of such stock) by the importer for the purpose of his trade or business, and
(c) such article is being imported into Saorstát Eireann for the use of the importer or his family or household 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 duty.
Amendment of section 10 of Finance Act, 1901.
43.—Section 10 of the Finance Act, 1901, as amended by section 7 of the Finance Act, 1902, shall, as from the 12th day of May, 1932, apply to a contract to make any article, erect any structure, or execute any work and supply all or any of the materials required to form or be incorporated in such article, structure, or work, and, for the purposes of such application, references in the said section 10 to delivery of goods shall be construed as including the formation or incorporation of materials into or in such article, structure, or work.
Computation of value of articles and goods.
44.—The value of any article or goods for the purposes of this Part of this Act and the First and Second Schedules to this Act shall be taken to be the price which an importer would give for the article or goods if the article or goods were delivered, freight and insurance paid, in bond, at the place of importation, and duty shall be paid on that value as fixed by the Revenue Commissioners.
Penalty for breach of condition.
45.—If any person does any act (whether of commission or omission) which is a contravention of any condition imposed by the Revenue Commissioners under this Part of this Act or under the First or the Second Schedule to this Act, he shall be guilty of an offence under the Customs Acts and shall for each such offence incur a penalty of fifty pounds, and any article liable to duty in respect of which such offence is committed shall be forfeited.
PART III.
Death Duties.
Legacies and successions for charitable purposes.
46.—(1) Where the Revenue Commissioners are satisfied that the whole of a legacy given for charitable purposes by the will of a person dying after the passing of this Act has been or will be applied to charitable purposes in Ireland, such legacy shall be wholly exempt from legacy duty.
(2) Where the Revenue Commissioners are satisfied that a portion of a legacy given for charitable purposes by the will of a person dying after the passing of this Act has been or will be applied to charitable purposes in Ireland, that portion of such legacy shall be exempt from legacy duty.
(3) Any succession or part of a succession which, if it were a legacy or part of a legacy given by the will of the predecessor, would be exempt under this section from legacy duty shall be exempt from succession duty.
PART IV.
Corporation Profits Tax.
Alterations of corporation profits tax.
47.—(1) In respect of every accounting period ending after the 31st day of December, 1930:—
(a) sub-section (3) of section 52 of the Finance Act, 1920, shall be construed and have effect as if, in the definition of the word “company” contained in that sub-section, the words “so constituted that the liability of its members is limited” were omitted and the words “nor a private company the liability of whose members is unlimited nor any corporate body which by its constitution is precluded from distributing any profits amongst its members” were added to the said definition at the end thereof;
(b) the expression “public utility company” wherever it occurs in section 33 of the Finance Act, 1929 (No. 32 of 1929), shall not include any company which carries on any gas, water, electricity, tramway, or hydraulic power undertaking, and that section, as extended by section 30 of the Finance Act, 1931 (No. 31 of 1931), shall be construed and have effect accordingly;
(c) sub-section (1) of section 52 of the Finance Act, 1920, shall be construed and have effect as if for the words “five per cent.” now contained therein there were substituted the words “seven and one-half per cent.”;
(d) section 31 of the Finance Act, 1928 (No. 11 of 1928), shall be construed and have effect as if for the words “seven and one-half per cent.” now contained in sub-section (1) thereof there were substituted the words “ten per cent.”;
(e) neither sub-section (2) of section 45 of the Finance Act, 1925 (No. 28 of 1925), nor sub-section (2) of section 30 of the Finance Act, 1926 (No. 35 of 1926), shall apply and in lieu thereof paragraph (a) of the proviso to section 52 of the Finance Act, 1920, shall be construed and have effect as if for the words “five hundred pounds” wherever those words occur in that paragraph there were substituted the words “five thousand pounds.”
(2) In the case of every accounting period beginning before and ending on or after the 1st day of January, 1931, the profits arising in the accounting period shall be apportioned between the part of the period which is before that date and the part of the period which is after the 31st day of December, 1930, in proportion to the respective lengths of those parts, and—
(a) no tax shall be charged on so much of the profits apportioned to the first-mentioned part of the period as bears to ten thousand pounds the same proportion as such first-mentioned part of the period bears to twelve months, and
(b) no tax shall be charged on so much of the profits apportioned to the second-mentioned part of the period as bears to five thousand pounds the same proportion as such second-mentioned part of the period bears to twelve months, and
(c) in the case of a company incorporated by or under the laws of Saorstát Eireann and in the case of a foreign company which has satisfied the Revenue Commissioners that the conditions prescribed by sub-section (2) of section 31 of the Finance Act, 1928 (No. 11 of 1928), have been fulfilled, the proportion of the profits of the first-mentioned part of the period which remains chargeable shall be charged at the rate of five per cent., and the proportion of the profits of the second-mentioned part of the period which remains chargeable shall be charged at the rate of seven and one-half per cent., and
(d) in the case of a foreign company which has not satisfied the Revenue Commissioners that the conditions prescribed by sub-section (2) of section 31 of the Finance Act, 1928 (No. 11 of 1928), have been fulfilled, the proportion of the profits of the first-mentioned part of the period which remains chargeable shall be charged at the rate of seven and one-half per cent., and the proportion of the profits of the second-mentioned part of the period which remains chargeable shall be charged at the rate of ten per cent.
(3) Sub-section (2) of section 45 of the Finance Act, 1925 (No. 28 of 1925), and sub-section (2) of section 30 of the Finance Act, 1926 (No. 35 of 1926), shall not apply in respect of any accounting period to which either sub-section (1) or sub-section (2) of this section applies.
(4) Any additional corporation profits tax payable by virtue of the alterations in the law made by this section in respect of an accounting period ending after the 31st day of December, 1930, may be assessed and recovered notwithstanding that corporation profits tax has already been assessed in respect of that period.
(5) In this section the expression “accounting period” has the same meaning as it has in the enactments relating to corporation profits tax.
PART V.
Excess Profits Duty.
Power to remit excess profits duty.
48.—Where the Revenue Commissioners are satisfied that a person who is liable to excess profits duty either—
(a) has voluntarily furnished to the Revenue Commissioners all such information in his possession or procurement as is requisite for the due computation of the amount of such duty; or
(b) is in such financial circumstances that he cannot without undue hardship pay the whole amount of such duty; or
(c) has so furnished such information as aforesaid and is also in such financial circumstances as aforesaid,
the Revenue Commissioners may, in consideration of such information or on account of such circumstances or on both those grounds, remit all (if any) interest payable in respect of such duty and also grant such remission of such duty as they consider just.
PART VI.
Stamp Duties.
Stamp duty in respect of consolidated bank notes.
49.—(1) In respect of the half-year beginning on the 1st day of April, 1932, and in respect of every subsequent half-year, there shall be charged on and paid by every bank which is for the time being a shareholding bank within the meaning of the Currency Act, 1927 (No. 32 of 1927), a stamp duty at the rate of three per cent. per annum on the amount of consolidated bank notes which is, during such half-year, the quota within the meaning of section 54 of the said Act for the time being assigned to such bank under that section.
(2) Every bank liable to the payment of the duty imposed by this section shall be entitled, as against the amount of such duty payable by it in respect of any half-year, to credit for every payment which it is shown to the satisfaction of the Revenue Commissioners that such Bank has made or is liable to make to the Currency Commission in respect of that half-year on foot of the sum payable under paragraph (a) of sub-section (1) of section 65 of the Currency Act, 1927, or on foot of the sum (calculated at one and one-half per cent. per annum) payable under paragraph (b) of that sub-section.
(3) Whenever the Currency Commission sends, in pursuance of sub-section (4) of section 65 of the Currency Act, 1927, such certificate as is mentioned in that sub-section, the Currency Commission shall at the same time send a copy of such certificate to the Revenue Commissioners, and, for the purposes of section 32 of the said Act and of every oath taken thereunder, the Revenue Commissioners shall, in respect of every certificate so sent to them, be deemed to be acting in the execution of the said Act, and the sending of such certificate shall be deemed to be necessary for the purposes of the said Act.
(4) Every bank which is for the time being a shareholding bank within the meaning of the Currency Act, 1927, shall within fourteen days after receiving from the Currency Commission any such certificate as is mentioned in sub-section (4) of section 65 of that Act, furnish to the Revenue Commissioners a statement showing—
(a) the quota assigned to such bank under section 54 of the said Act for the half-year to which such certificate relates, and
(b) the amount which such bank has paid or is liable to pay to the Currency Commission under sub-section (1) of section 65 of the said Act in respect of such half-year and the particulars of how such sum is made up, and
(c) such other particulars as the Revenue Commissioners may require.
(5) If any bank which is required by the next preceding sub-section of this section to deliver to the Revenue Commissioners any such statement as is mentioned in that sub-section, fails so to deliver such statement within the time limited by the said sub-section, such bank shall be liable to a penalty of one hundred pounds together with a further penalty of one hundred pounds for every day (after the first day) during which such failure continues.
(6) The stamp duty imposed by this section shall be payable by every bank chargeable therewith upon delivery of the statement mentioned in sub-section (4) of this section in respect of the half-year in respect of which such duty is payable.
(7) Notwithstanding anything contained in the Stamp Duties (Ireland) Act, 1815, this section shall apply to the Bank of Ireland so long as that Bank is a shareholding bank within the meaning of the Currency Act, 1927.
Duty on certain sweepstakes.
50.—(1) There shall be charged in respect of the available surplus in every sweepstake which is held under the Public Charitable Hospitals (Temporary Provisions) Act, 1930 (No. 12 of 1930), and in which the drawing or any of the drawings of prizes is made after the 1st day of March, 1932, a stamp duty at the following rates, that is to say:—
(a) in the case of any such sweepstake in which the drawing or all the drawings of prizes was or were completed before the 6th day of April, 1932, at the rate of seventeen and one-half per cent. of the amount of the available surplus in such sweepstake, and
(b) in the case of every other such sweepstake, at the rate of twenty-five per cent. of the amount of the available, surplus in such sweepstake.
(2) The duty imposed by this section shall be paid to the Revenue Commissioners by the committee for the purposes of the sweepstake in which the available surplus chargeable with such duty arises, and shall be so paid on delivery of the statement required by the next following sub-section of this section, and shall be deducted by such committee from such available surplus, and shall be so deducted before ascertainment of the two-thirds and the one-third mentioned respectively in sections 5 and 6 of the Public Charitable Hospitals (Amendment) Act, 1931 (No. 24 of 1931).
(3) Every committee for the purposes of a sweepstake the available surplus in which is chargeable with the duty imposed by this section shall, within fourteen days after the completion of the audit of the accounts of such sweepstake in pursuance of section 6 of the Public Charitable Hospitals (Temporary Provisions) Act, 1930, or (where such audit is completed before the passing of this Act) within fourteen days after the passing of this Act, deliver to the Revenue Commissioners a statement showing the amount of such available surplus together with such other particulars of such sweepstake as the Revenue Commissioners may require.
(4) If a committee which is required by the next foregoing sub-section of this section to deliver to the Revenue Commissioners a statement, fails to deliver such statement within the time limited by that sub-section, the delivery of such statement by such committee or any member thereof may be enforced by the Revenue Commissioners under section 47 of the Succession Duty Act, 1853, in all respects as if such statement were such account as is mentioned in that section and the failure to deliver such statement were such default as is mentioned in that section.
(5) In this section—
the word “committee” means a committee appointed under section 2 of the Public Charitable Hospitals (Temporary Provisions) Act, 1930; and
the expression “available surplus” has the same meaning as in sections 5 and 6 of the Public Charitable Hospitals Act, 1931.
PART VII.
General.
Care and management of taxes and duties.
51.—All taxes and duties (except the excise duties on mechanically propelled vehicles) imposed or continued by this Act are hereby placed under the care and management of the Revenue Commissioners.
Repeals.
52.—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 and as on and from the respective dates specified in the fourth column of the said Schedule.
Short title, construction, and commencement.
53.—(1) This Act may be cited as the Finance Act, 1932.
(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, save as is otherwise expressly provided, be deemed to come into force on and shall take effect as on and from the 6th day of April, 1932.
FIRST SCHEDULE.
Ad Valorem Customs Duties.
Ref. No. | Description of Articles liable to Duty | Percentage Rate of Duty | Percentage Rate of Preferential Duty | Special Provisions |
1 | Monumental, architectural or building stone (other than slate), which has been dressed, polished, or otherwise worked; excluding stone which has been subjected to no process of working except sawing or crushing. | 50% | 331/3% | Where it appears to the satisfaction of the Revenue Commissioners that an article chargeable with this duty is imported for use in the construction of a building which was in course of construction on the 12th day of May, 1932, the Revenue Commissioners may, subject to compliance with such conditions as they think fit to impose, permit such article to be imported without payment of this duty or repay any such duty paid on such article. |
2 | Horseshoes made wholly or mainly of iron or steel. | 50% | 331/3% | — |
3 | Domestic hollow-ware of galvanized wrought iron or steel, including galvanized gutters, pipes, and ridgings, which, in the opinion of the Revenue Commissioners, are primarily intended for carrying off rain-water. | 30% | 20% | — |
4 | Manufactured articles of iron or steel for use in building construction (of such types as beams, girders, channels, joists, angles, columns, posts, and tees) which are fabricated for use or otherwise advanced beyond hammering, rolling, or casting. | 50% | 331/3% | Where it appears to the satisfaction of the Revenue Commissioners that an article chargeable with this duty is imported for use in the construction of a building which was in course of construction on the 12th day of May, 1932, 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 this duty or repay any such duty paid on such article. |
Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, is satisfied that any articles chargeable with this duty are essential raw materials of a process of manufacture carried on or intended to be carried on in Saorstát Eireann and are not obtainable or likely to be obtainable in Saorstát Eireann and are required to be imported by a manufacturer for use in Saorstát Eireann in such process, the Revenue Commissioners may by licence authorise such manufacturer, subject to compliance with such conditions as they may think fit to impose, to import without payment of this duty the said articles either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them or within a specified time or in a specified quantity. | ||||
5 | Metal door frames, metal window frames, metal window sashes, and metal casements, excluding frames, sashes, and casements which, in the opinion of the Revenue Commissioners, are designed, constructed, and intended for use as containers for stained glass. | 50% | 33 1/3% | — |
6 | Bags made wholly or mainly of paper and not exceeding eight ounces in weight and imported unfilled. | 50% | 33 1/3% | — |
7 | Blanketing and blankets, whether white or coloured, for whatever purpose intended, and also rugs other than rugs intended to be used as floor coverings. | 30% | 20% | This duty is in lieu of the duty imposed by Section 17 of the Finance Act, 1925 (No. 28 of 1925). |
Whenever the Revenue Commissioners are satisfied that an article which, but for this provision, would be liable to this duty either— | ||||
(a) is of the nature of blanketing or felt and is suitable for and intended solely for use in an industrial process other than the manufacture of blankets, rugs, personal clothing, or wearing apparel, or | ||||
(b) is blanketing imported for use by the importer in the manufacture by him in Saorstát Eireann of personal clothing or wearing apparel for exportation under a contract providing for the supply of such blanketing to such importer for use in such manufacture, | ||||
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 this duty or repay any such duty paid on such article. | ||||
8 | Putty in any form and paints and distempers in liquid or paste form (excluding white lead either dry or in the form of stiff paste, artists' colours in tubes, and any dry colours). | 30% | 20% | This duty is in addition to any duty chargeable in respect of any spirits contained in or used in the manufacture or preparation of the article, but in lieu of any duty chargeable in respect of any other ingredient contained in or used in the manufacture or preparation of the article. |
Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, is satisfied that any articles chargeable with this duty are essential raw materials of a process of manufacture carried on or intended to be carried on in Saorstát Eireann and are not obtainable or likely to be obtainable in Saorstát Eireann and are required to be imported by a manufacturer for use in Saorstát Eireann in such process, the Revenue Commissioners may by licence authorise such manufacturer, subject to compliance with such conditions as they may think fit to impose, to import without payment of this duty the said articles 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 | Filled quilts of any material and unfilled covers of any material intended to be filled with any kind of filling and to be used as quilts. | 37½% | 25% | This duty is in lieu of the duty imposed by Section 1 of the Finance (New Customs Duties Act, 1930 (No. 4 of 1930) |
10 | (a) Toilet (including shaving) soaps, soap powders, and soap substitutes. | 37½% | 25% | These duties are in lieu of the duties imposed by Section 21 of the Finance Act, 1924 (No. 27 of 1924), and Section 22 of the Finance Act, 1925 (No. 28 of 1925), respectively. These duties shall not be charged or levied on any of the following substances when imported otherwise than as a part or ingredient of any article of preparation, that is to say, sodium carbonate, sodium silicate, caustic soda, potassium carbonate, caustic potash, ammonia, borax. |
(b) All other soaps, soap powders, and soap substitutes. | 22½% | 15% | ||
11 | Writing ink in liquid or powder form. | 37½% | 25% | This duty is in addition to any duty chargeable in respect of any spirits contained in or used in the manufacture or preparation of the article, but in lieu of any duty chargeable in respect of any other ingredient contained in or used in the manufacture or preparation of the article. |
12 | Adhesive pastes primarily intended for office use. | 37 ½% | 25% | This duty is in addition to any duty chargeable in respect of any spirits contained in or used in the manufacture or preparation of the article, but in lieu of any duty chargeable in respect of any other ingredient contained in or used in the manufacture or preparation of the article. |
13 | Polishing preparations primarily intended for use on boots, shoes, and like articles, or on floors, or on furniture, or on vehicles. | 37 ½% | 25% | This duty is in addition to any duty chargeable in respect of any spirits contained in or used in the manufacture or preparation of the article, but in lieu of any duty chargeable in respect of any other ingredient contained in or used in the manufacture or preparation of the article. |
14 | (a) Linen piece goods, excluding the following, viz:— (1) printed linen piece goods; (2) power loom damask linen piece goods exceeding one hundred and eighty threads per square inch; (3) hand loom damask linen piece goods; (4) painted damask linen piece goods; (5) turkish and chenille linen towelling piece goods; (6) all other linen piece goods exceeding one hundred and sixty threads per square inch; (7) oilcloth. | 25% | Free. | — |
(b) Union piece goods, that is to say, any piece goods containing any combination of the following fibres, viz:—cotton, linen, hemp, ramie, jute, and hair, excluding turkish and chenille union towelling piece goods, and oilcloth. | 25% | Free. | — | |
(c) Cotton tabling in the piece, excluding oilcloth. | 25% | Free | — | |
(d) Cotton towelling in the piece, excluding turkish and chenille towelling. | 25% | Free | — | |
(e) Woven articles of the following descriptions:— | ||||
(I) table cloths and napkins, excluding— | 25% | 15% | — | |
(a) damask table cloths or napkins, if made wholly, in either warp or weft, of silk or artificial silk, | ||||
(b) painted damask table cloths and napkins, | ||||
(c) power loom damask linen table cloths and napkins exceeding one hundred and eighty threads per square inch, | ||||
(d) hand loom damask linen table cloths and napkins, | ||||
(e) table cloths made of oilcloth. | ||||
(2) table mats, tray cloths, teacloths, doyleys and duchesse sets; | 25% | 15% | — | |
(3) towels and domestic cloths, lettered or otherwise, excluding turkish and chenille towels, painted towels, and cotton sponge cloths; | 25% | 15% | — | |
(4) sheets, excluding linen sheets exceeding one hundred and sixty threads per square inch. | 25% | 15% | — | |
(5) tarpaulins of linen, union, or cotton, proofed or unproofed, excluding tarpaulins of jute. | 25% | 15% | — | |
15 | (a) Matter printed on paper and imported in bulk quantities, excluding matter printed on paper which at importation is pasted on or otherwise firmly adhering to any other article or substance, and also excluding books, newspapers, periodicals, printed music, wall paper, maps, patterns for the manufacture of other articles, ornamental greetings, foreign government and league of nations publications, forms officially prescribed by foreign governments, and articles liable to duty No. 16 in this Schedule: | 15% | 10% | Section 25 of the Finance Act, 1924 (No. 27 of 1924), shall not apply to this duty, and accordingly the minimum charge imposed by that section shall not be chargeable in respect of this duty. Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, is satisfied that any articles mentioned in paragraph (a) in the second column and chargeable with this duty are essential raw materials of a process of manufacture carried on or intended to be carried on in Saorstát Eireann and are not obtainable or likely to be obtainable in Saorstát Eireann and are required to be imported by a manufacturer for use in Saorstát Eireann in such process, the Revenue |
(b) Books of all kinds (other than books which, in the opinion of the Revenue Commissioners, are novels) printed in the English language and bound in leather or any material which is an imitation of leather. | 30% | 20% | Commissioners may by licence authorise such manufacturer, subject to compliance with such conditions as they may think fit to impose, to import without payment of this duty the said articles 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. | |
Where the Revenue Commissioners are satisfied that any books chargeable with this duty are imported for the use of a library which is not a proprietary library conducted mainly for profit, the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, permit such books to be imported without payment of this duty. | ||||
This duty shall not be charged or levied on any books which, in the opinion of the Revenue Commissioners, are of an educational character, ordinarily required for use in schools, colleges, and universities, or of a scientific character. | ||||
This duty shall not be charged or levied on any books which, in the opinion of the Revenue Commissioners, have before importation been substantially used or have before importation been in private ownership for a substantial period. | ||||
16 | Stationery of any of the following descriptions, viz.:— | 50% | 33 ½% | Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, is satisfied that any articles chargeable with this duty are essential raw materials of a process of manufacture carried on or intended to be carried on in Saorstát Eireann and are not obtainable or likely to be obtainable in Saorstát Eireann and are required to be imported by a manufacturer for use in Saorstát Eireann in such process, the Revenue Commissioners may by licence authorise such manufacturer, subject to compliance with such conditions as they may think fit to impose, to import without payment of this duty the said articles either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them or within a specified time or in a specified quantity. |
(a) envelopes, notepaper, writing pads; (b) manuscript books, ruled or unruled, with or without headings; (c) commercial stationery, whether bound or not bound; (d) labels and tags (other than labels and tags of woven materials), imported in bulk quantities; (e) trade catalogues (other than catalogues consisting only of samples of wall paper), imported in bulk quantities; (f) printed tickets imported in bulk quantities. | ||||
17 | Manufactures of iron wire or steel wire, excluding the following articles, viz., barbed wire, wire netting of hexagonal mesh, cables and ropes, pins of all descriptions, nails and tacks of all descriptions, springs, and screwed wire. | 22 ½% | 15% | Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, is satisfied that any articles chargeable with this duty are essential raw materials of a process of manufacture carried on or intended to be carried on in Saorstát Eireann and are not obtainable or likely to be obtainable in Saorstát Eireann and are required to be imported by a manufacturer for use in Saorstát Eireann in such process, the Revenue Commissioners may by licence authorise such manufacturer, subject to compliance with such conditions as they may think fit to impose, to import without payment of this duty the said articles 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 | Articles manufactured wholly or partly of wood or timber (not including planed or dressed wood or timber, mouldings, staves, sleepers, scaffolding poles, telegraph and telephone poles, plywood, and veneer, imported as such), that is to say:— | Where the Revenue Commissioners are satisfied that the quantity of wood contained in any article liable to this duty forms only an inconsiderable portion of the whole of such article, the Revenue Commissioners may, subject to compliance with such conditions as they think fit to impose, permit such article to be imported without payment of this duty or repay any such duty paid on importation. Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, is satisfied that any articles chargeable with this duty are essential raw materials of a process of manufacture carried on or intended to be carried on in Saorstát Eireann, and are not obtainable or likely to be obtainable in Saorstát Eireann and are required to be imported by a manufacturer for use in Saorstát Eireann in such process, the Revenue Commissioners may by licence authorise such manufacturer, subject to | ||
(a) builder's woodwork and component parts thereof; | 22 ½% | 15% | ||
(b) the following tools when fitted with wooden handles and imported as complete tools, that is to say, hammers, hatchets, adzes, axes, pickaxes, mattocks, hoes, rakes and forks, and also wooden handles imported separately and, in the opinion of the Revenue Commissioners, designed, constructed, and intended for use as handles for one or more of the said tools; | 50% | 33 1/3% | ||
(c) all other manufactures of wood or timber (except articles exempted by the provision contained in the fifth column) and component parts of such manufactures (except as aforesaid). | 50% | 331/3% | compliance with such conditions as they may think fit to impose, to import without payment of this duty the said articles 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. | |
This duty shall not be charged or levied on vehicles designed, constructed, and intended for use on roads or for use on rails, nor on any of the following articles nor on any component parts of such of the following articles as are complete articles, that is to say:— | ||||
(a) machinery; | ||||
(b) power lifts; | ||||
(c) furniture (not including picture frames imported without a picture); | ||||
(d) harness and saddlery; | ||||
(e) articles for use in sport; | ||||
(f) scientific and medical instruments and apparatus; | ||||
(g) component parts of boxes which in the opinion of the Revenue Commissioners, are margarine boxes; | ||||
(h) butter-boxes, egg-boxes, barrels, casks, and kegs; | ||||
(i) tools, excluding tools and component parts thereof specifically mentioned in the second column; | ||||
(j) spools; | ||||
(k) churns; | ||||
(l) incubators; | ||||
(m) component parts of umbrellas; | ||||
(n) unfinished covers for loose leaf ledgers; | ||||
(o) musical instruments; | ||||
(p) containers which at importation are filled with other goods; | ||||
(q) empty containers which are shown to the satisfaction of the Revenue Commissioners to be imported for use as containers of goods to be exported; | ||||
(r) punnets, chip boxes and baskets; | ||||
(s) articles constructed, designed, and intended for use for educational purposes in schools, colleges, or other educational establishments | ||||
(t) crucifixes; | ||||
(u) any toy the value of which does not exceed one shilling; | ||||
(v) vessels and boats which, in the opinion of the Revenue Commissioners, are primarily constructed and designed for propulsion by sails, or for propulsion by mechanical means, or for the carriage of goods, or are intended for use in the fishing industry or for the purpose of the lifeboat service; | ||||
(w) sections for beehive use. | ||||
19 | Articles of the nature of disinfectant, insecticide, germicide, verminicide, vermicide or fungicide which pass in commerce under the designation of a proprietary or protected trade name. | 22½% | 15% | — |
20 | Cast iron articles of the following descriptions, viz.— | 22 ½% | 15% | — |
(a) external water and soil pipes, gutters, and connections; | ||||
(b) sash weights; | ||||
(c) pig troughs and feeding pans; | ||||
(d) desk and seat standards; | ||||
(e) manhole covers and frames of all sizes whether galvanized or not galvanized; | ||||
(f) hydrant and valve covers; | ||||
(g) gulley traps; | ||||
(h) cart axle boxes; | ||||
(i) pavement light frames, with or without glass; | ||||
(j) sky and dead lights; | ||||
(k) grids for sewer pipes or traps; | ||||
(l) wheels except tractor and trailer wheels, and wheels which are at importation part of a complete vehicle, machine, or other article; | ||||
(m) lamp and street standards; | ||||
(n) urinals; | ||||
(o) storage tanks imported empty; | ||||
(p) fire-bars, coal savers, and false bottoms; | ||||
(q) columns and posts constructed, designed, and intended for use as gate-posts; | ||||
(r) stop-cock boxes; | ||||
(s) floor plates; | ||||
(t) capstans and bollards; | ||||
(u) table standards including cast iron tables; | ||||
(v) water pumps for use otherwise than in industrial undertakings. | ||||
21 | Superphosphates, ground mineral phosphates, and compound manures. | 20% | Free | — |
22 | Handcarts and wheelbarrows made wholly or mainly of wood, and component parts (made wholly or mainly of wood) of handcarts and wheelbarrows. | 75% | 50% | The Revenue Commissioners may make regulations providing for the total or partial exemption from this duty for a limited period of articles liable to this duty brought into Saorstát Eireann by persons making only a temporary stay therein. |
23 | Complete or substantially assembled bicycles and tricycles (other than mechanically propelled bicycles and tricycles), and wheeled vehicles (not mechanically propelled) ordinarily used for the transport of children. | 37 ½% | 25% | The Revenue Commissioners may make regulations providing for the total or partial exemption from this duty for a limited period of articles liable to this duty brought into Saorstát Eireann by persons making only a temporary stay therein. |
Where the Revenue Commissioners are satisfied that an article liable to this duty is of a type designed for use by invalids or infirm persons they may, subject to compliance with such conditions as they may think fit to impose, permit such article to be imported without payment of this duty or repay any such duty paid on importation. | ||||
24 | Photographic prints of a superficial area of not less than eighteen square inches and printed direct from a photographic film or photographic plate, excluding photographic prints which, in the opinion of the Revenue Commissioners are of a technical or scientific nature. | 50% | 33 ½% | — |
25 | Bedding, including mattresses not otherwise liable to duty but excluding blankets, blanketing and rugs, sheets, filled quilts, and unfilled quilt covers, and alhambra and honeycomb quilts. | 37 ½% | 25% | — |
26 | Cushions and cushioned seats not otherwise liable to duty, whether fixed or not fixed to any other article at importation, and also cases for such cushions and seats which are not otherwise liable to duty. | 37 ½% | 25% | — |
27 | Any of the following articles made wholly or partly of steel or iron, that is to say:— (a) knives, knife sharpeners, forks, spoons and tongs of a kind suitable for table use, and component parts thereof, (b) razors and component parts thereof. | 15% | 10% | — |
28 | Photographic apparatus and component parts and accessories thereof, but excluding apparatus and component parts and accessories of apparatus for use in hospital or surgical work, and also excluding unexposed sensitized films, plates, paper, and cards. | 15% | 10% | This duty shall not be charged or levied on any articles or component parts of articles which, in the opinion of the Revenue Commissioners, are of a type designed and intended primarily for laboratory use. |
29 | Gas meters. | 15% | 10% | — |
30 | Galvanized corrugated iron or steel, excluding un-worked flat sheets of such iron or steel. | 15% | 10% | — |
31 | Pipes made wholly or mainly of wood and designed or intended for use in smoking tobacco or other substances, and also component parts (made wholly or mainly of wood) of such pipes. | 15% | 10% | — |
32 | Roof felting and felting substitutes and other like substances intended for use as roofing material. | 15% | 10% | — |
33 | Floor coverings, including carpets, carpeting and rugs not otherwise liable to duty, but excluding oilcloth, linoleum, and substances of a nature kindred to oilcloth or linoleum, and also excluding floor covers made wholly or mainly of rubber. | 15% | 10% | — |
34 | Sheet lead, lead piping, and manufactured articles which are made wholly or mainly of brass or tin (including tinplate) or a combination of brass and tin (including tinplate), but excluding the articles exempted by the provision contained in the fifth column. | 15% | 10% | This duty shall not be charged or levied on any of the following articles nor on any component parts of such of the following articles as are complete articles, that is to say:— |
(a) electrical and gas fittings, apparatus, instruments and appliances; | ||||
(b) surgical, scientific, and optical apparatus, instruments, and appliances; | ||||
(c) apparatus, instruments and appliances which, in the opinion of the Revenue Commissioners, are designed, constructed, and intended for use for educational purposes in schools, colleges or other educational establishments; | ||||
(d) tinfoil, capsules, crown corks; | ||||
(e) brass wire (whether screwed or not screwed) brass pins, brass rivets, brass screws, brass tubing, and unworked brass rods; | ||||
(f) syringes, sprayers and combined syringes and sprayers, whether of brass or tin (including tinplate) or a combination of brass and tin (including tinplate); | ||||
(g) toys; | ||||
(h) printers' blocks; | ||||
(i) filled containers; | ||||
(j) component parts of type-setting machines or of type composing machines; | ||||
(k) component parts of agricultural machinery other than dairy-machinery; | ||||
(l) any religious object made of brass or tin (including tin-plate) of which the value does not exceed one shilling; | ||||
(m) machines (other than pumps) which are made wholly or mainly of brass and, in the opinion of the Revenue Commissioners, are specially manufactured and designed for use by the proprietors of dairies and creameries in the processes of their business; | ||||
(n) containers which are made wholly or mainly of tinplate and have a capacity of not less than ten gallons and, in the opinion of the Revenue Commissioners, are specially manufactured and designed for use by the proprietors of dairies and creameries in the processes of their business; | ||||
(o) brass rules for printers' use. | ||||
Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, is satisfied that any articles chargeable with this duty are essential raw materials of a process of manufacture carried on or intended to be carried on in Saorstát Eireann and are not obtainable or likely to be obtainable in Saorstát Eireann and are required to be imported by a manufacturer for use in Saorstát Eireann in such process, the Revenue Commissioners may by licence authorise such manufacturer, subject to compliance with such conditions as they may think fit to impose, to import without payment of this duty the said articles 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 | Appliances, apparatus, accessories, and requisites for sports, games, gymnastics, and athletics other than furniture, personal clothing and wearing apparel, boots, shoes, slippers, goloshes, sandals and clogs, and saddlery and harness and component parts of saddlery or harness. | 15% | 10% | Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, is satisfied that any rowing boat or gear appertaining thereto, which in the opinion of the Revenue Commissioners is constructed, designed and intended for racing purposes, is not obtainable or likely to be obtainable in Saorstát Eireann, the Revenue Commissioners may by licence authorise any person, subject to such conditions as they may think fit to impose, to import the said article without payment of 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 | Cordage, cables, ropes, and twine of hemp or like materials, excluding binder twine, coir yarn and plaited or cable-laid sash cords, and also excluding any article which at importation forms part of another article. | 15% | 10% | Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, is satisfied that any articles chargeable with this duty are essential raw materials of a process of manufacture carried on or intended to be carried on in Saorstát Eireann and are not obtainable or likely to be obtainable in Saorstát Eireann, and are required to be imported by a manufacturer for use in Saorstát Eireann in such process, the Revenue Commissioners may by licence authorise such manufacturer, subject to compliance with such conditions as they may think fit to impose, to import without payment of this duty the said articles 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 | Knitted fabric of all descriptions imported in the piece, excluding knitted fabric composed entirely of silk or artificial silk or a mixture of silk and artificial silk. | 45% | 30% | Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, is satisfied that any articles chargeable with this duty are essential raw materials of a process of manufacture carried on or intended to be carried on in Saorstát Eireann and are not obtainable or likely to be obtainable in Saorstát Eireann and are required to be imported by a manufacturer for use in Saorstát Eireann in such process, the Revenue Commissioners may by licence authorise such manufacturer, subject to compliance with such conditions as they may think fit to impose, to import without payment of this duty the said articles 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 | Mechanical lighters, that is to say, tinder boxes, tinder lighters, and other mechanical and portable contrivances for producing a spark or flame. | 37 ½% | 25% | — |
SECOND SCHEDULE.
Certain Customs Duties.
Ref. No. | Description of Articles liable to Duty. | Rate of Duty | Rate of Preferential Duty | Special Provisions |
1 | Varnish not made with or containing spirit. | per gallon 7s. 6d. | per gallon 5s. 0d. | The provisions of Section 8 of the Finance Act, 1919, apply in respect of this duty. |
2 | Compositions made of plaster of paris in sheets or slabs. | per sq. yd. sixpence | per sq. yd. fourpence | The provisions of Section 8 of the Finance Act, 1919, apply in respect of this duty. |
3 | Newspapers and periodicals wholly or mainly in the English language (excluding daily newspapers and also excluding foreign Government publications and also excluding newspapers and periodicals which are, in the opinion of the Revenue Commissioners, trade or craft, or trade union, or scientific, or religious, or educational publications) imported in bulk quantities and of which the superficial area of page or front cover does not exceed three hundred and twenty square inches. | per copy one penny | per copy three-farthings | The provisions of Section 8 of the Finance Act, 1919, apply in respect of this duty. |
Where it is shown to the satisfaction of the Revenue Commissioners that any newspaper or periodical on which this duty has been paid has not been used in Saorstát Eireann and has been exported and returned to the publishers thereof by the importer thereof and that credit has been allowed by such publishers to such importer in respect of such newspaper or periodical, the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, repay the said duty so paid on such newspaper or periodical. | ||||
Where the Revenue Commissioners are satisfied that any article chargeable with this duty is imported for the use of a library which is not a proprietary library conducted mainly for profit, 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 this duty. | ||||
4 | Matches which, except as regards the heads thereof, are composed of or contain cardboard, or any substance other than wood:— | This duty is in lieu of the duty imposed by Section 11 of the Finance Act, 1927 (No. 18 of 1927). | ||
When in boxes or other containers containing:— not more than 20 matches. | per 1,000 containers 20s. 8d. | |||
more than 20 but not more than 50 matches. | per 144 containers 7s. 8d. | |||
more than 50 but not more than 75 matches. | 11s. 6d. | |||
more than 75 matches, for every 25 or part of 25 matches so contained | 2s. 8d. | |||
5 | Playing Cards | per dozen packs 9s. 0d. | per dozen packs 6s. 0d. | This duty is in lieu of the duty imposed by the Customs Tariff Act, 1876. The provisions of Section 8 of the Finance Act, 1919, apply in respect of this duty. |
6 | Books which are, in the opinion of the Revenue Commissioners, novels and are printed in the English language and bound in any material. | per copy three-half-pence | per copy one penny | The provisions of Section 8 of the Finance Act, 1919, apply in respect of this duty. Section 25 of the Finance Act, 1924 (No. 27 of 1924), shall not apply to this duty, and accordingly the minimum charge imposed by that section shall not be chargeable in respect of this duty. Where the Revenue Commissioners are satisfied that any article chargeable with this duty is imported for the use of a library which is not a proprietary library conducted mainly for profit, 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 this duty. |
THIRD SCHEDULE.
Rates of Duty and Drawback on Tobacco.
Part I.
CUSTOM DUTIES.
Full (per lb.) Non-Rebated | Preferential (per lb.) | |||
Unmanufactured:— | s. | d. | s. | d. |
If Stripped or Stemmed:— | ||||
Containing 10 lb. or more of moisture in every 100 lb. weight thereof | 9 | 4½ | — | |
Containing less than 10 lb. of moisture in every 100 lb. weight thereof | 10 | 4½ | — | |
If Unstripped or Unstemmed:— | s. | d. | s. | d. |
Containing 10 lb. or more of moisture in every 100 lb. weight thereof | 9 | 4 | — | |
Containing less than 10 lb. of moisture in every 100 lb. weight thereof | 10 | 4 | — | |
Manufactured, viz.:— | s. | d. | s. | d. |
Cigars | 17 | 10 | 14 | 10 1/3 |
Cigarettes | 14 | 5 | 12 | 0 ⅙ |
Cavendish or Negrohead | 13 | 7 | 11 | 3 ⅚ |
Cavendish or Negrohead Manufactured in Bond | 11 | 10 | 9 | 10 1/3 |
Other Manufactured Tobacco | 11 | 10 | 9 | 10 ½ |
Snuff containing more than 13 lb. of moisture in every 100 lb. weight thereof | 11 | 2 | 9 | 3 ⅔ |
Snuff not containing more than 13 lb. of moisture in every 100 lb. weight thereof | 13 | 7 | 11 | 3 ⅚ |
Part II.
RATES OF DRAWBACK WHERE NO REBATE OF DUTY HAS BEEN RECEIVED.
s. | d. | ||
Cigars | the lb. | 10 | 7½ |
Cigarettes | ” | 10 | 4½ |
Cut, roll, cake or other manufactured tobacco | ” | 10 | 1 |
Snuff (not being offal snuff) | ” | 9 | 9½ |
Stalks, shorts, or other refuse of tobacco (including offal snuff) | ” | 9 | 7 |
Part III.
RATES OF DRAWBACK WHERE REBATE OF DUTY HAS BEEN RECEIVED.
s. | d. | ||
Cigars | the lb. | 9 | 11½ |
Cigarettes | ” | 9 | 8 ¾ |
Cut, roll, cake or other manufactured tobacco | ” | 9 | 5½ |
Snuff (not being offal snuff) | ” | 9 | 2¼ |
Stalks, shorts, or other refuse of tobacco (including offal snuff) | ” | 8 | 11 ¾ |
FOURTH SCHEDULE.
Rates of Duty on Certain Mechanically Propelled Vehicles.
Mechanically propelled vehicles (other than trams) being hackney carriages as denned in Section 4 of the Customs and Inland Revenue Act, 1888, and having—
seating capacity for more than 6 but not more than 14 persons | £46 13 4 |
seating capacity for more than 14 but not more than 20 persons | £66 13 4 |
seating capacity for more than 20 but not more than 26 persons | £86 13 4 |
seating capacity for more than 26 but not more than 32 persons | £106 13 4 |
seating capacity for 33 or more persons | £3 6 8 for every such person. |
For the purpose of this Schedule the seating capacity of a vehicle does not include the seat or space occupied by the driver of the vehicle.
FIFTH SCHEDULE.
Enactments Repealed.
Session and Chapter or Number and Year | Short Title | Extent of Repeal | Date of Repeal |
8 & 9 Geo. V. c. 40. | Income Tax Act, 1918. | In sub-section (2) of section 7, the words “who is chargeable with or liable to be assessed to income tax as.” | 6th April, 1932. |
No. 28 of 1925 | 30th May, 1932. | ||
No. 35 of 1926 | 30th May, 1932. | ||
No. 35 of 1926 | In sub-section (1) of section 32, the words “and no assessment or additional assessment to excess profits duty may be made”; in sub-section (i) of section 36, the words “by reason of any fraud or wilful neglect on the part of” and also the words “such duty” where they firstly occur in that sub-section. | 22nd July, 1926. | |
No. 31 of 1931 | 6th April, 1932. |