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Uimhir 4 de 1930.
ACHT AIRGID (DIÚITÉTHE NUA CUSTUM), 1930.
[4adh Márta, 1930.]
Diuité ar chuilteanna agus ar chlúdaigh chuilte.
1.—(1) Déanfar diuité custum de mhéid is có-ionann le fiche per cent. de luach na hearra d'éileamh, do ghearra, agus d'íoc ar gach cuilt go mbeidh a clúdach déanta i bpáirt no go hiomlán de shíoda no de shíoda thacair agus ina mbeidh clúmh no cleití agus a hiomportálfar isteach i Saorstát Éireann an 8adh lá de Mhí na Samhna, 1929, no laistigh de chúig bliana ina dhiaidh sin.
(2) Déanfar diuité custum de mhéid is có-ionann le fiche per cent. de luach na hearra d'éileamh, do ghearra agus d'íoc ar gach clúdach cuilte folamh a bheidh déanta i bpáirt no go hiomlán de shíoda no de shíoda thacair agus a hiomportálfar isteach i Saorstát Éireann an 8adh lá de Mhí na Samhna, 1929, no laistigh de chúig bliana ina dhiaidh sin.
(3) Bainfidh forálacha alt 8 den Finance Act, 1919, leis na diuitéthe forchuirtear leis an alt so fé is dá ndintí cuilteanna go mbeadh a gclúdaigh déanta i bpáirt no go hiomlán de shíoda no de shíoda thacair agus ina mbeadh clúmh no cleití agus fós clúdaigh chuilte fholamha do bheadh déanta i bpáirt no go hiomlán de shíoda no de shíoda thacair do luadh fé seach sa Dara Sceideal a ghabhann leis an Acht san mar earraí le n-a mbaineann cúig shéú den ráta iomlán mar ráta lascaineach ach go mbeidh an abairt “Saorstát Éireann” in ionad na habairte “Great Britain and Ireland” san alt san.
(4) Tuigfear gurb é is luach d'aon earra chun crícheanna uile an ailt seo ná an praghas do thabharfadh iomportálaí ar an earra dá ndintí an earra do sheachada fé bhanna in áit na hiomportála agus an luach fartha agus an t-árachas íoctha uirthi, agus ar an luach san, mar a shocróidh na Coimisinéirí Ioncuim é, isea a híocfar diuité.
Cúram agus bainistí diuitéthe.
2.—Cuirtear fé chúram agus fé bhainistí na gCoimisinéirí Ioncuim leis seo na diuitéthe forchuirtear leis an Acht so.
Gearr-theideal, léiriú, agus tosach feidhme.
3.—(1) Féadfar an tAcht Airgid (Diuitéthe Nua Custum), 1930, do ghairm den Acht so.
(2) Déanfar an tAcht so do léiriú mar éinní amháin leis na hAchtanna Custum.
(3) Tuigfear an tAcht so do theacht i bhfeidhm an 8adh lá de Mhí na Samhna, 1929, agus beidh sé fé mar a bheadh éifeacht aige an lá san agus ón lá san amach.
Number 4 of 1930.
FINANCE (NEW CUSTOMS DUTIES) ACT, 1930.
ARRANGEMENT OF SECTIONS
Section | |
Number 4 of 1930.
FINANCE (NEW CUSTOMS DUTIES) ACT, 1930.
Duty on quilts and quilt covers.
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 quilts of which the covers consist wholly or partly of silk or of artificial silk and which contain down or feathers and are imported into Saorstát Eireann on or within five years after the 8th day of November, 1929.
(2) 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 unfilled quilt covers which consist wholly or partly of silk or of artificial silk and are imported into Saorstát Eireann on or within five years after the 8th day of November, 1929.
(3) The provisions of section 8 of the Finance Act, 1919, shall apply to the duties imposed by this section in like manner as if quilts of which the covers consist wholly or partly of silk or of artificial silk and which contain down or feathers and also unfilled quilt covers which consist wholly or partly of silk or artificial silk were respectively mentioned in the Second Schedule to that Act as goods to which five-sixths of the full rate is made applicable as a preferential rate but with the substitution in the said section of the expression “Saorstát Eireann” for the expression “Great Britain and Ireland.”
(4) The value of any article shall, for all the purposes of this section, 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, construction, and commencement.
3.—(1) This Act may be cited as the Finance (New Customs Duties) Act, 1930.
(2) This Act shall be construed together with the Customs Acts.
(3) This Act shall be deemed to have come into force on and shall take effect as on and from the 8th day of November, 1929.