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Uimhir 39 de 1931.
ACHT AIRGID (DIÚITÉTHE CUSTUM) (UIMH. 2), 1931.
[10adh Mí na Samhna, 1931.]
Diúite ar leathar ughma agus ar ughaim.
1.—(1) Déanfar diúité custum chó mór le fiche per cent. de luach na hearra d'éileamh, do ghearradh, agus d'íoc ar an leathar ughma uile, leasuithe no nea-leasuithe, d'aon tsaghas acu so leanas a hiomportálfar isteach i Saorstát Éireann an 17adh lá d'Iúl, 1931, no dá éis sin, agus roimh an 17adh lá d'Iúl, 1936, sé sin le rá, ughaim-sheitheacha no coda dhíobh, ughaim-chliatháin no coda dhíobh, ughaim-dhromanna no coda dhíobh, ughaim-bhuilg no coda dhíobh, ughaim-ghuailne no coda dhíobh.
(2) D'ainneoin éinní atá sa bhfo-alt san roimhe seo ní déanfar an diúité forchuirtear leis an bhfo-alt san d'éileamh ná do ghearradh ar shnas-leathar, ar leathar dhath-leasuithe, ar choiléirsheitheacha leasuithe ná ar choda dhíobh, ná ar phíosaí leathair adhastair leasuithe ná ar choda dhíobh.
(3) Déanfar diúité custum chó mór le fiche per cent. de luach na hearra d'éileamh, do ghearradh, agus d'íoc ar na hearraí seo leanas a hiomportálfar isteach i Saorstát Éireann an 17adh lá d'Iúl, 1931, no dá éis sin, agus roimh an 17adh lá d'Iúl, 1936, sé sin le rá, gach ughaim, pe'ca déanta ar fad di no nách eadh, agus gach cuid den ughaim sin seachas cuid nách leathar no ná beidh leathar inti agus ná beidh, le linn na hiomportála, ceangailte d'aon ughaim, pe'ca déanta ar fad di no nách eadh, ná d'aon chuid den ughaim sin is leathar no ina mbeidh leathar.
(4) Bainfidh forálacha ailt 8 den Finance Act, 1919, leis na diúitéthe forchuirtear leis an alt so ach go mbeidh an abairt “Saorstát Éireann” in ionad na habairte “Great Britain and Ireland” agus fé is dá ndeintí earraí is ionchurtha fé cheachtar de sna diúitéthe sin do luadh sa Dara Sceideal a ghabhann leis an Acht san agus gurbh amhlaidh do luadhfaí amhlaidh iad ná mar earraí go mbeadh trí cheathrú den ráta iomlán ag baint leo tríd sin mar ráta lascaineach.
(5) Tuigfear gurb é is luach d'aon earra chun crícheanna an ailt seo ná an praghas do bhéarfadh iomportálaí ar an earra dá ndeintí an earra do sheachadadh fé bhanna in áit na hiomportála agus an luach fartha agus an t-árachas íoctha uirthi, agus is ar an luach san, mar a shocróidh na Coimisinéirí Ioncuim é, a híocfar diúité.
Cúram agus bainistí na ndiúitéthe.
2.—Cuirtear fé chúram agus fé bhainistí na gCoimisinéirí Ioncuim leis seo na diúitéthe forchuirtear leis an Acht so.
Gearr-theideal agus léiriú.
3.—(1) Féadfar an tAcht Airgid (Diúitéthe Custum) (Uimh. 2), 1931, do ghairm den Acht so.
(2) Léireofar an tAcht so mar éinní amháin leis na hAchtanna Custum.
Number 39 of 1931.
FINANCE (CUSTOMS DUTIES) (No. 2) ACT, 1931.
ARRANGEMENT OF SECTIONS
Section | |
Number 39 of 1931.
FINANCE (CUSTOMS DUTIES) (No. 2) ACT, 1931.
Duty on harness leather and harness.
1.—(1) A customs duty of an amount equal to twenty per cent. of the value of the article shall be charged, levied, and paid on all harness leather, whether dressed or undressed, of any of the following classes imported into Saorstát Eireann on or after the 17th day of July, 1931, and before the 17th day of July, 1936, that is to say, harness hides or parts thereof, harness sides or parts thereof, harness backs or parts thereof, harness bellies or parts thereof, harness shoulders or parts thereof.
(2) Notwithstanding anything contained in the foregoing sub-section the duty imposed by that sub-section shall not be charged or levied on patent leather, chrome tanned leather, dressed collar hides or parts thereof, or dressed bridle butts or parts thereof.
(3) A customs duty of an amount equal to twenty per cent. of the value of the article shall be charged, levied, and paid on the following articles imported into Saorstát Eireann on or after the 17th day of July, 1931, and before the 17th day of July, 1936, that is to say, all harness whether completely or partially manufactured, and all parts of such harness other than parts which do not consist of or contain leather and at the time of importation are not attached to any harness, whether completely or partially manufactured, or to any part of such harness containing or consisting of leather.
(4) The provisions of section 8 of the Finance Act, 1919, shall apply to the duties imposed by this section with the substitution of the expression “Saorstát Eireann” for the expression “Great Britain and Ireland” and as though articles chargeable with either of those duties were mentioned in the Second Schedule to that Act and were so mentioned as goods to which three-fourths of the full rate was thereby made applicable as a preferential rate.
(5) The value of any article for the purposes of this section shall be taken to be the price which an importer would give for the article if the article were delivered, freight and insurance paid, in bond at the place of importation, and duty shall be paid on that value as fixed by the Revenue Commissioners.
Care and management of duties.
2.—The duties imposed by this Act are hereby placed under the care and management of the Revenue Commissioners.
Short title and construction.
3.—(1) This Act may be cited as the Finance (Customs Duties) (No. 2) Act, 1931.
(2) This Act shall be construed together with the Customs Acts.