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Uimhir 5 de 1929.
ACHT AIRGID (DIÚITÉTHE CUSTUM AGUS STAMPA), 1929.
CUID I.
Diuitethe Custum.
Diúité ar earraí fighte d'olainn no d'olainn snáth-dhúbalta.
1.—(1) Déanfar diúité custum de mhéid is có-ionann le cúig is fiche per cent. de luach na, hearra d'éileamh, do ghearra, agus d'íoc ar gach earra fhighte a bheidh déanta i bpáirt no go hiomlán d'olainn no d'olainn snáth-dhúbalta (lasmuich d'abhar plaincéadaí agus de chlúdaigh urláir) agus a hiomportálfar isteach i Saorstát Éireann an 21adh lá d'Fheabhra, 1929, no dá éis sin agus gur sa ghréasán a hiomportálfar amhlaidh í, agus í dhá órlach déag no níos mó ar leithead, agus seacht n-unsa no níos mó meáchainte sa tslait cheárnaigh di agus gur fiú breis agus scilling agus reul an tslat cheárnach í.
(2) Pé uair is deimhin leis na Coimisinéirí Ioncuim aon earra fhighte do bheadh ionchurtha, mara mbeadh an fo-alt so, fén diúité a forchuirtar leis an alt so do bheith de chineál abhair phlaincéadaí no feilte agus do bheith oiriúnach agus ceaptha chun a húsáidthe i ndéanamh earraí dialladóireachta no ughma no chun a húsáidthe ag clódóirí chun crícheanna a ngnótha chlódóireachta no chun a húsáidthe mar éadaighe iarnála ag lucht nigheacháin no ag táiliúirí agus chuige sin amháin, féadfidh na Coimisinéirí Ioncuim cead do thabhairt an earra fhighte sin d'iomportáil, gan íoc an diúité a forchuirtar leis an alt so, fé réir pé coiníollacha do chólíona is oiriúnach leo d'fhorchur.
(3) Pé uair is deimhin leis na Coimisinéirí Ioncuim aon earra fhighte do bheadh ionchurtha, mara mbeadh an fo-alt so, fén diúité a forchuirtar leis an alt so do bheith á hiomportáil chun go n-úsáidfeadh an t-iomportálaí í i ndéanamh ball éadaigh pearsanta no córach gléasta i Saorstát Éireann le heasportáil, féadfidh na Coimisinéirí Ioncuim cead do thabhairt an earra fhighte sin d'iomportáil, gan íoc an diúité a forchuirtar leis an alt so, fé réir pé coiníollacha do chólíona is oiriúnach leo d'fhorchur.
(4) Pé uair is deimhin leis na Coimisinéirí Ioncuim aon earra fhighte nea-chríochnuithe do bheadh ionchurtha, mara mbeadh an fo-alt so, fén diúité a forchuirtar leis an alt so do bheith á hiomportáil chun tuille déantóireachta do dhéanamh uirthi agus chun a heasportála ina dhiaidh sin, féadfid cead do thabhairt an earra fhighte sin d'iomportáil, gan íoc an diúité a forchuirtar leis an alt so, fé réir pé coiníollacha do chólíona is oiriúnach leo d'fhorchur.
(5) Bainfidh forálacha alt 8 den Finance Act, 1919, leis an diúité a forchuirtar leis an alt so fé is dá ndintí earraí fighte do bheadh déanta i bpáirt no go hiomlán d'olainn no d'olainn snáthdhúbalta do luadh sa Dara Sceideal a ghabhann leis an Acht san mar earraí le n-a mbaineann ceithre chúigiú den ráta iomlán mar ráta lascaineach ach go mbeidh an abairt “Saorstát Éireann” in ionad na habairte “Great Britain and Ireland” san alt san.
(6) Tuigfar gurb é is luach d'aon earra chun crícheanna uile an ailt seo ná an praghas a 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 diúité.
(7) Cuirtar fé chúram agus fé bhainistí na gCoimisinéirí Ioncuim leis seo an diúité a forchuirtar leis an alt so.
(8) Tuigfar an t-alt so do theacht i bhfeidhm an 21adh lá d'Fheabhra, 1929, agus beidh sé fé mar a bheadh éifeacht aige an lá san agus ón lá san amach.
Méadú ar an diúité ar shaghsanna áirithe ball éadaigh pearsanta agus córach gléasta.
2.—(1) An diúité is inéilithe fé alt 16 den Acht Airgid, 1925 (Uimh. 28 de 1925), mar a leasuítear é le reachtúchán ina dhiaidh sin, is do réir ráta fiche per cent. de luach na hearra a héileofar, a gearrfar, agus a híocfar é, in ionad an ráta a luaidhtear san alt san 16. i gcás ball éadaigh pearsanta no córach gléasta a bheidh déanta i bpáirt no go hiomlán d'earraí fighte a bheidh déanta i bpáirt no go hiomlán d'olainn no d'olainn snáth-dhúbalta agus a hiomportálfar isteach i Saorstát Éireann an 21adh lá d'Fheabhra, 1929, no dá éis sin.
(2) Tuigfar an t-alt so do theacht i bhfeidhm an 21adh lá d'Fheabhra, 1929, agus beidh sé fé mar a bheadh éifeacht aige an lá san agus ón lá san amach.
Saoirse ón diúité ar ghluaisteáin.
3.—(1) Má dhineann duine a dhineann mótar-tharraicirí i Saorstát Éireann a chur ina luighe ar na Coimisinéirí Ioncuim go n-easportáltar cion maith mór de sna mótar-tharraicirí a dhineann sé i Saorstát Éireann, féadfidh na Coimisinéirí Ioncuim, fé réir forálacha an ailt seo agus fé réir pé coiníollacha do chólíona is oiriúnach leo d'ordú o am go ham chun cosanta an ioncuim, a cheadú don duine sin codacha de mhótar-tharraicirí agus fós codacha den tsórt san curtha le chéile d'iomportáil gan an diúité a forchuirtar le halt 11 den Acht Airgid, 1928 (Uimh. 11 de 1928), d'íoc.
(2) An té a dhéanfidh codacha de mhótar-tharraicirí agus codacha den tsórt san curtha le chéile d'iomportáil fén alt so gan diúité d'íoc, úsáidfe sé iad i Saorstát Éireann chun mótartharraicirí do dhéanamh é féin pe'ca chun a n-easportála é no chun a n-úsáidthe cois baile, no chun mótar-tharraicirí do dhin sé féin roimhe sin i Saorstát Éireann do dheisiú, agus ní húsáidfe sé iad chun aon chríche eile in aon chor.
(3) Má ghníomhuíonn aon duine contrárdha don alt so no d'aon choiníoll dá n-ordóidh na Coimisinéirí Ioncuim fén alt so, beidh sé ciontach i gcionta fé sna hAchtanna Custum agus geallbhruidfe sé, in éiric gach cionta fé leith den tsórt san, trí oiread luach na hearra le n-ar bhain an sárú san maraon leis an diúité is iníoctha uirthi fé alt 11 den Acht Airgid, 1928 (Uimh. 11 de 1928), no céad punt, pe'ca is rogha leis na Coimisinéirí Ioncuim, agus in aon chás acu geallbhruidfar an carra le n-ar bhain an sárú san.
Léiriú na Coda so den Acht so.
4.—Léireofar an Chuid seo den Acht so mar éinní amháin leis na hAchtanna Custum.
CUID II.
Diuitethe Stampa agus Generalta.
Saoirse o dhiúitéthe stampa áirithe.
5.—(1) Ní bheidh aon diúité stampa inéilithe ná iníoctha ar aon stoc debentiúra ná ar aon deimhniú muirir a thabharfidh Corparáid an Cháirde Thalmhaíochta, Teoranta, amach ná ar aon dintiúir iontaobhais, aistriú, fo-mhorgáiste no instruimid eile a chríochnóidh Corparáid an Cháirde Thalmhaíochta, Teoranta, chun urrú, díreach no nea-dhíreach, do dhéanamh ar íoc an airgid a hurrófar le haon debentiúir no stoc debentiúra den tsórt san no le haon deimhniú muirir den tsórt san.
(2) Ní bheidh aon diúité stampa inéilithe ná iníoctha ar aon chomhacht atúrnae a críochnófar d'aon ghnó le haghaidh no chun críche aistriú scaireanna le Corparáid an Cháirde Thalmhaíochta, Teoranta, no aistriú debentiúirí, stuic dhebentiúra, no deimhnithe muirir a thabharfidh Corparáid an Cháirde Thalmhaíochta, Teoranta, amach.
(3) Má méaduítear caipital Chorparáid an Cháirde Thalmhaíochta, Teoranta, aon uair tar éis rithte an Achta so, ní bheidh aon diúité stampa inéilithe ná iníoctha ar an méadú caipitail sin ná maidir leis.
(4) San alt so tá an brí chéanna leis an abairt “deimhniú muirir” atá léi san Acht Cáirde Talmhaíochta, 1927 (Uimhir 24 de 1927).
Gearr-theideal.
6.—Féadfar an tAcht Airgid (Diúitéthe Custum agus Stampa), 1929, do ghairm den Acht so.
Number 5 of 1929.
FINANCE (CUSTOMS AND STAMP DUTIES) ACT, 1929.
ARRANGEMENT OF SECTIONS
Customs Duties.
Section | |
Increase of duty on certain personal clothing and wearing apparel. | |
Stamp Duties and General.
Acts Referred to | |
No. 28 of 1925 | |
No. 11 of 1928 | |
No. 24 of 1927 | |
Number 5 of 1929.
FINANCE (CUSTOMS AND STAMP DUTIES) ACT, 1929.
PART I.
Customs Duties.
Duty on woven tissues of wool or worsted.
1.—(1) A customs duty of an amount equal to twenty-five per cent. of the value of the article shall be charged, levied, and paid on all woven tissues made wholly or partly of wool or worsted (other than blanketing and floor coverings) which are imported into Saorstát Eireann on or after the 21st day of February, 1929, and are so imported in the piece and are of the width of twelve inches or more and of the weight of seven ounces or more per square yard and of a value exceeding one shilling and sixpence per square yard.
(2) Whenever the Revenue Commissioners are satisfied that any woven tissue which but for this sub-section would be chargeable with the duty imposed by this section is of the nature of blanketing or felt and is suitable and intended solely for use in the manufacture of saddlery or harness or for use by printers for the purposes of their printing business or for use as ironing cloths by laundrymen or tailors, the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, permit such woven tissue to be imported without payment of the duty imposed by this section.
(3) Whenever the Revenue Commissioners are satisfied that any woven tissue which but for this sub-section would be chargeable with the duty imposed by this section is imported for use by the importer in the manufacture by him in Saorstát Eireann of personal clothing or wearing apparel for exportation, the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, permit such woven tissue to be imported without payment of the duty imposed by this section.
(4) Whenever the Revenue Commissioners are satisfied that any partially manufactured woven tissue which but for this sub-section would be chargeable with the duty imposed by this section is imported for further manufacture and subsequent exportation, they may, subject to compliance with such conditions as they may think fit to impose, permit such woven tissue to be imported without payment of the duty imposed by this section.
(5) The provisions of section 8 of the Finance Act, 1919, shall apply to the duty imposed by this section in like manner as if woven tissues made wholly or partly of wool or worsted were mentioned in the Second Schedule to that Act as goods to which four-fifths 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.”
(6) 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.
(7) The duty imposed by this section is hereby placed under the care and management of the Revenue Commissioners.
(8) This section shall be deemed to have come into force on and shall take effect as on and from the 21st day of February, 1929.
Increase of duty on certain personal clothing and wearing apparel.
2.—(1) The duty chargeable under section 16 of the Finance Act, 1925 (No. 28 of 1925), as amended by subsequent legislation shall, in the case of personal clothing or wearing apparel wholly or partly made of woven tissues made wholly or partly of wool or worsted and imported into Saorstát Eireann on or after the 21st day of February, 1929, be charged, levied, and paid at the rate of twenty per cent. of the value of the article in lieu of the rate mentioned in the said section 16.
(2) This section shall be deemed to have come into force on and shall take effect as on and from the 21st day of February, 1929.
Exemption from motor car duty.
3.—(1) Where a person engaged in the manufacture in Saorstát Eireann of motor tractors shows to the satisfaction of the Revenue Commissioners that a substantial proportion of the motor tractors manufactured by him in Saorstát Eireann is exported, the Revenue Commissioners may, subject to the provisions of this section and to compliance with such conditions as they think fit to prescribe from time to time for the security of the revenue, allow the importation by such person without payment of the duty imposed by section 11 of the Finance Act, 1928 (No. 11 of 1928), of motor tractor parts and assemblies of such parts.
(2) Motor tractor parts and assemblies of such parts imported under this section without payment of duty shall be used in Saorstát Eireann by the importer thereof in the manufacture by him of motor tractors, whether for exportation or home use, or in the repair of motor tractors originally manufactured by him in Saorstát Eireann, and for no other purpose whatsoever.
(3) If any person acts in contravention of this section or of any of the conditions prescribed by the Revenue Commissioners under this section, he shall be guilty of an offence under the Customs Acts and shall for each such offence forfeit, at the election of the Revenue Commissioners, either treble the value of the article in respect of which such contravention has taken place including the duty payable thereon under section 11 of the Finance Act, 1928 (No. 11 of 1928), or one hundred pounds, and in any case the article in respect of which such contravention has taken place shall be forfeited.
Construction of this Part of this Act.
4. This Part of this Act shall be construed together with the Customs Acts.
PART II.
Stamp Duties and General.
Exemption from certain stamp duties.
5.—(1) No stamp duty shall be chargeable or payable on any debenture stock or any certificate of charge issued by the Agricultural Credit Corporation, Limited, nor on any deed of trust, transfer, submortgage or other instrument executed by the Agricultural Credit Corporation, Limited, for securing directly or indirectly the payment of the moneys secured by any such debenture or debenture stock or any such certificate of charge.
(2) No stamp duty shall be chargeable or payable on any power of attorney executed solely for or for the purpose of a transfer of shares of The Agricultural Credit Corporation, Limited, or of debentures, debenture stock, or certificates of charge issued by The Agricultural Credit Corporation, Limited.
(3) In the event of the capital of the Agricultural Credit Corporation, Limited, being increased at any time after the passing of this Act, no stamp duty shall be chargeable or payable on or in respect of such increase of capital.
(4) In this section the expression “certificate of charge” has the same meaning as it has in the Agricultural Credit Act, 1927 (No. 24 of 1927).
Short title.
6.—This Act may be cited as the Finance (Customs and Stamp Duties) Act, 1929.