As Ann Déscrolláil
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Uimhir 18 de 1939.
ACHT AIRGEADAIS, 1939.
CUID I.
Cain Ioncuim.
Cáin ioncuim agus for-cháin in aghaidh na bliana 1939-40.
1.—(1) In aghaidh na bliana dar tosach an 6adh lá d'Abrán, 1939, éileofar cáin ioncuim do réir cúig scillinge agus reul fén bpunt.
(2) In aghaidh na bliana dar tosach an 6adh lá d'Abrán, 1939, éileofar for-cháin ar ioncum aon phearsan gur mó ná míle agus cúig céad punt iomláine a ioncuim o gach taobh, agus is do réir na rátaí céanna (ar a n-áirmhítear méaduithe deintear leis an Acht so) gur dá réir atá sí á héileamh in aghaidh na bliana dar tosach an 6adh lá d'Abrán, 1938, a héileofar amhlaidh í.
(3) Na forálacha reachtúla agus eile, uile agus fé seach, a bhí i bhfeidhm an 5adh lá d'Abrán, 1939, i dtaobh cánach ioncuim agus for-chánach agus fós na forálacha i dtaobh méaduithe ar na rátaí for-chánach atá san Acht so beidh éifeacht acu, fé réir forálacha an Achta so, i dtaobh na cánach ioncuim agus na for-chánach a héileofar mar adubhradh in aghaidh na bliana san dar tosach an 6adh lá d'Abrán, 1939.
For-cháin in aghaidh na bliana 1938-39.
2.—(1) D'ainneoin éinní contrárdha dhó san atá in alt 1 den Acht Airgeadais, 1938 (Uimh. 25 de 1938), beidh éifeacht ag na forálacha so leanas maidir leis an bhfor-cháin atá á héileamh in aghaidh na bliana dar thosach an 6adh lá d'Abrán, 1938, sé sin le rá:—
(a) fé réir na bhforálacha ina dhiaidh seo den alt so isiad rátaí gur dá réir a héileofar an fhor-cháin sin ar ioncum aon phearsan is mó ná trí mhíle punt ach nach mó ná ocht míle punt ná na rátaí uile agus fé seach gur dá réir atá an fhor-cháin sin inéilithe de bhuadh an ailt sin 1 agus iad méaduithe, i gcás gach ráta fé leith acu san, deich per cent.;
(b) fé réir na bhforálacha ina dhiaidh seo den alt so isiad rátaí gur dá réir a héileofar an fhor-cháin sin ar ioncum aon phearsan is mó ná ocht míle punt ná na rátaí uile agus fé seach gur dá réir atá an fhor-cháin sin inéilithe de bhuadh an ailt sin 1 agus iad méaduithe, i gcás gach ráta fé leith acu san, cúig déag per cent.
(2) I gcás aon phearsan le n-a mbaineann mír (a) den fho-alt san roimhe seo den alt so, ní raghaidh méid na for-chánach a héileofar air de bhuadh na míre sin (a) thar suim na méideanna so leanas, agus, más gá é, laigheadófar é go dtí an tsuim sin, sé sin le rá:—
(a) méid na for-chánach a dhlighfeadh sé d'íoc dá mbeadh a ioncum chó mór le trí mhíle punt gan bheith níos mó ná san, agus
(b) an méid atá de bhreis ag á ioncum ar thrí mhíle punt agus cáin ioncuim do réir an ráta chaighdeánaigh ar an mbreis sin bainte dhe.
(3) I gcás aon phearsan le n-a mbaineann mír (b) d'fho-alt (1) den alt so, ní raghaidh méid na for-chánach a héileofar air de bhuadh na míre sin (b) thar suim na méideanna so leanas, agus, más gá é, laigheadófar é go dtí an tsuim sin, sé sin le rá:—
(a) méid na for-chánach a dhlighfeadh sé d'íoc dá mbeadh a ioncum chó mór le hocht míle punt gan bheith níos mó ná san, agus
(b) an méid atá de bhreis ag á ioncum ar ocht míle punt agus cáin ioncuim do réir an ráta chaighdeánaigh ar an mbreis sin bainte dhe.
(4) An méid is iníoctha de bhuadh aon cháinmheasta do rinneadh an 10adh lá de Bhealtaine, 1939, no roimhe sin, alos for-chánach in aghaidh na bliana dar thosach an 6adh lá d'Abrán, 1938, le n-a mbaineann aon fhoráil no forálacha acu san roimhe seo den alt so tuigfear, de bhuadh an ailt seo agus gan a thuilleadh, é bheith atharuithe i slí do bhéarfaidh éifeacht don cheann san no do sna cinn sin de sna forálacha san a bhaineann leis an gcás.
Liúntaisí pearsanta d'atharú.
3.—Déanfar fo-alt (1) d'alt 18 den Finance Act, 1920, do léiriú agus beidh éifeacht aige fé is dá ndeintí na focail “two hundred and twenty pounds” do chur ann in ionad na bhfocal “two hundred and twenty-five pounds”, agus déanfar an fo-alt san (1) ar n-a leasú le fo-alt (2) d'alt 3 den Acht Airgid, 1932 (Uimh. 20 de 1932), do léiriú agus beidh éifeacht aige fé is dá ndeintí na focail “one hundred and twenty pounds” do chur in ionad na bhfocal “one hundred and twenty-five pounds”.
An liúntas in aghaidh ioncuim thuillte d'atharú.
4.—In ionad fo-ailt (1) (a hathghairmtear leis an Acht so) d'alt 3 den Acht Airgid, 1932 (Uimh. 20 de 1932), achtuítear leis seo go ndéanfar an fhoráil seo leanas do chur in ionad ailt 16 den Finance Act, 1920, agus déanfar Cuid II den Acht deiridh sin do léiriú agus beidh éifeacht aici dá réir sin, 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 as estimated in accordance with the provisions of the Income Tax Acts of a sum equal to one-fifth of the amount of that income, but not exceeding, in the case of any individual, the sum of three hundred pounds.”
Saoirse alos brabús áirithe as scuab-ghill.
5.—(1) Bhéarfar saoirse o cháin fé Sceideal D den Income Tax Act, 1918, alos brabús aon scuab-ghill ar n-a chur ar siúl fé Acht na nOispidéal Puiblí, 1933 (Uimh. 18 de 1933), do bheadh, mara mbeadh an t-alt so, ion-cháinmheasta fé Chás I den Sceideal san D ar bhunathóirí (do réir bhrí Acht na nOispidéal Puiblí, 1933, adubhradh) an scuab-ghill sin no ar an gcoiste scuab-ghill ar n-a cheapadh do bhun an Achta san ag bunathóirí sin an scuab-ghill sin chun críche an scuab-ghill sin.
(2) San alt so, tá leis an bhfocal “scuab-gheall” an bhrí do bheirtear dó le halt 1 d'Acht na nOispidéal Puiblí, 1933 (Uimh. 18 de 1933), chun crícheanna an Achta san.
(3) Tuigfear an t-alt so do theacht i bhfeidhm an 6adh lá d'Abrán, 1933, agus éifeacht do bheith aige amhail ar an lá san agus ón lá san amach.
Saoirse do liúntaisí áirithe fén Acht Arm-Phinsean, 1937.
6.—Liúntaisí is iníoctha fé alt 3 den Acht Arm-Phinsean, 1937 (Uimh. 15 de 1937), beid, in aghaidh na bliana dar thosach an 6adh lá d'Abrán, 1937, saor o cháin ioncuim (le n-a n-áirmhítear forcháin) agus ní háirmheofar iad nuair a bheidh ioncum á dhéanamh amach chun crícheanna na nAchtanna Cánach Ioncuim.
Cáinmheas ar bhrabúis áirithe gheibhtear as stail do choimeád.
7.—Má bhíonn duine ina shealbhaire ar thalamh go gcáinmheastar é i dtaobh a shealbhuithe fé Sceideal B den Income Tax Act, 1918, agus go mbeidh sé freisin ina únaer no ina pháirt-únaer ar stail a coimeádtar de ghnáth ar an talamh san, tuigfear, chun crícheanna na nAchtanna Cánach Ioncuim, gur as sealbhú an tailimh sin a thagann na brabúis a gheibheann an duine sin as táillí gheibhtear no is ionfhálta as láracha le daoine eile d'fháil na staile sin ar an talamh san.
CUID II.
Custuim agus Mal.
Na diúitéthe sa Chéad Sceideal d'fhorchur.
8.—(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 an 11adh lá de Bhealtaine, 1939, no dá éis sin, diúité custum do réir an ráta luaidhtear sa tríú colún den Chéad Sceideal san os coinne luadh na hearra sa dara colún san.
(2) I gcás ina bhfuil percentáiste curtha síos sa tríú colún den Chéad Sceideal a ghabhann leis an Acht so os coinne luadh aon earra sa dara colún den Chéad Sceideal san, léireofar san mar ní a chialluíonn ráta diúité is có-ionann leis an bpercentáiste sin de luach na hearra san.
(3) I ngach áit ina ndeirtear sa cheathrú colún den Chéad Sceideal a ghabhann leis an Acht so go mbaineann forálacha ailt 8 den Finance Act, 1919, le diúité luaidhtear sa Chéad Sceideal san, bainfidh forálacha an ailt sin 8 leis an diúité sin ach an abairt “the area of application of the Acts of the Oireachtas” do chur in ionad na habairte “Great Britain and Ireland” agus fé is dá mbeadh na hearraí is ionchurtha fén diúité sin luaidhte sa Dara Sceideal a ghabhann leis an Finance Act, 1919, adubhradh, sa liost d'earraí go gcuirtear dhá dtrian den lán-ráta i mbaint leo mar ráta thosaíochta.
(4) I ngach áit ina ndeirtear sa cheathrú colún den Chéad Sceideal a ghabhann leis an Acht so go mbaineann an fhoráil cheadúnúcháin le diúité áirithe luaidhtear sa Chéad Sceideal san, beidh feidhm agus éifeacht ag an bhforáil seo leanas maidir leis an diúité sin, sé sin le rá:—pé uair is dóich leis an Aire Airgeadais, tar éis dó dul i gcomhairle leis an Aire Tionnscail agus Tráchtála, gur ceart san do dhéanamh, féadfaidh na Coimisinéirí Ioncuim, le ceadúnas, a údarú d'aon duine áirithe, fé réir cólíonadh na gcoinníollacha san is oiriúnach leo d'fhorchur, aon earraí is ionchurtha fén diúité sin d'iomportáil gan an diúité sin 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, ach san i slí ná beidh aon cheadúnas den tsórt san saor o fhorálacha ailt 15 den Acht Airgeadais (Có-aontú leis an Ríocht Aontuithe), 1938 (Uimh. 12 de 1938).
(5) Na forálacha (más ann dóibh) atá leagtha amach sa cheathrú colún den Chéad Sceideal a ghabhann leis an Acht so ag aon uimhir thagartha áirithe sa Chéad Sceideal san, beidh éifeacht acu, fé réir forálacha an dá fho-alt deiridh sin roimhe seo den alt so, maidir leis an diúité luaidhtear ag an uimhir thagartha san.
(6) I gcás earra do bheith ionchurtha fé dhiúité forchuirtear leis an alt so ní tuigfear, chun aon chríche maidir leis an gCéad Sceideal a ghabhann leis an Acht so seachas crícheanna ailt 8 den Finance Act, 1919, gur in aon tír áirithe do rinneadh an earra san maran toradh saothair do rinneadh sa tír áirithe sin an cion san dá luach a bheidh orduithe le rialacháin ar n-a ndéanamh fé alt 16 den Acht Airgeadais (Có-aontú leis an Ríocht Aontuithe), 1938 (Uimh. 12 de 1938), chun crícheanna an Achta san.
(7) San alt so agus sa Chéad Sceideal a ghabhann leis an Acht so cialluíonn an abairt “an Ríocht Aontuithe” Ríocht Aontuithe na Breataine Móire agus Tuaiscirt Éireann agus foluíonn Inse Mara nIocht agus Oileán Manann.
Na rátaí diúité ar thobac d'atharú.
9.—(1) An diúité custum ar thobac a forchuirtear le halt 20 den Acht Airgid, 1932 (Uimh. 20 de 1932), déanfar, maidir le tobac a hiomportálfar an 11adh lá de Bhealtaine, 1939, no dá éis sin, é d'éileamh, do ghearradh agus d'íoc do réir na rátaí uile agus fé seach a luaidhtear i gCuid I den Dara Sceideal a ghabhann leis an Acht so in ionad na rátaí gur dá réir atá an diúité sin inéilithe anois de bhuadh ailt 20 den Acht Airgid, 1935 (Uimh. 28 de 1935).
(2) An diúité máil ar thobac a forchuirtear le halt 19 den Acht Airgid, 1934 (Uimh. 31 de 1934), déanfar, amhail ar an 11adh lá de Bhealtaine, 1939, agus dá éis sin, é d'éileamh, do ghearradh agus d'íoc do réir na rátaí uile agus fé seach a luaidhtear i gCoda II agus III den Dara Sceideal a ghabhann leis an Acht so in ionad na rátaí gur dá réir atá an diúité sin inéilithe anois de bhuadh ailt 20 den Acht Airgid, 1935 (Uimh. 28 de 1935).
(3) Beidh feidhm ag fo-ailt (2) go (5) den alt san 19 den Acht Airgid, 1934, maidir le tobac is ionchurtha fén diúité máil a forchuirtear le fo-alt (1) den alt san do réir ráta luaidhtear i gCuid II no i gCuid III den Dara Sceideal a ghabhann leis an Acht so, agus chun críche na feidhme sin déanfar tagairtí sna fo-ailt sin (2) go (5) den alt san 19 do Choda I agus II fé seach den tSéú Sceideal a ghabhann leis an Acht Airgid, 1934, adubhradh, do léiriú agus beidh éifeacht acu mar thagairtí do Choda II agus III fé seach den Dara Sceideal a ghabhann leis an Acht so.
Na rátaí diúité ar íle éadtrom híodrocarbóin mhinearáil d'atharú.
10.—(1) An diúité custum a forchuirtear le halt 1 den Acht Airgid (Diúitéthe Custum) (Uimh. 4), 1931 (Uimh. 43 de 1931), ar n-a leasú le hachtacháin ina dhiaidh sin, déanfar, maidir le híle éadtrom híodrocarbóin mhinearáil is ionchurtha fén diúité sin agus a hiomportálfar an 11adh lá de Bhealtaine, 1939, no dá éis sin, é d'éileamh, do ghearradh agus d'íoc do réir deich bpingne an galún in ionad an ráta luaidhtear san alt san 1.
(2) An diúité máil a forchuirtear le halt 1 den Acht Airgid (Forálacha Ilghnéitheacha), 1935 (Uimh. 7 de 1935), ar n-a leasú le hachtacháin ina dhiaidh sin, déanfar, maidir le híle éadtrom híodrocarbóin mhinearáil is ionchurtha fén diúité sin agus a cuirfear amach an 11adh lá de Bhealtaine, 1939, no dá éis sin, ar díol no chun a díolta no eile, o áitreabh a déantóra no úsáidfidh an déantóir sin ar an dáta san no dá éis chun críche ar bith seachas chun íle híodrocarbóin mhinearáil do dhéanamh no do tháirgeadh, é d'éileamh, do ghearradh agus d'íoc do réir ocht bpingne an galún in ionad an ráta luaidhtear san alt san 1.
Na rátaí diúité ar íle híodrocarbóin d'atharú.
11.—(1) An diúité custum a forchuirtear le halt 21 den Acht Airgid, 1935 (Uimh. 28 de 1935), déanfar, maidir le híle híodrocarbóin is ionchurtha fén diúité sin agus a hiomportálfar an 11adh lá de Bhealtaine, 1939, no dá éis sin, é d'éileamh, do ghearradh agus d'íoc do réir deich bpingne an galún in ionad an ráta luaidhtear i bhfo-alt (1) den alt san 21.
(2) An locáiste is ionlomhálta fé fho-alt (2) den alt san 21 den Acht Airgid, 1935, déanfar, maidir le híle híodrocarbóin ar a mbeidh an locáiste sin ionlomhálta agus a hiomportálfar an 11adh lá de Bhealtaine, 1939, no dá éis sin, é do lomháil do réir deich bpingne an galún in ionad an ráta luaidhtear sa bhfo-alt san (2).
(3) An diúité máil a forchuirtear leis an alt san 21 den Acht Airgid, 1935, déanfar, maidir le híle híodrocarbóin is ionchurtha fén diúité sin agus a cuirfear amach an 11adh lá de Bhealtaine, 1939, no dá éis sin, ar díol no chun a díolta no eile, o áitreabh a déantóra no úsáidfidh an déantóir sin ar an dáta san no dá éis chun criche ar bith seachas chun íle híodrocarbóin do dhéanamh no do tháirgeadh, é d'éileamh, do ghearradh agus d'íoc do réir ocht bpingne an galún in ionad an ráta luaidhtear i bhfo-alt (3) den alt san 21.
(4) An locáiste is ionlomhálta fé fho-alt (4) den alt san 21 den Acht Airgid, 1935, déanfar, maidir le híle híodrocarbóin ar a mbeidh an locáiste sin ionlomhálta agus ar ar híocadh an diúité máil a luaidhtear sa bhfo-alt deiridh sin roimhe seo den alt so do réir ocht bpingne an galún, é do lomháil do réir ocht bpingne an galún in ionad an ráta luaidhtear sa bhfo-alt san (4).
Saoirse ón diúité ar scannáin chinematografacha.
12.—Beidh éifeacht ag na forálacha so leanas maidir leis an diúité (eadhon, diúité ar scannáin chinematografacha áirithe) a forchuirtear le halt 17 den Acht Airgid, 1932 (Uimh. 20 de 1932), ar n-a leasú le halt 8 den Acht Airgid (Diúitéthe Custum) (Uimh. 4), 1932 (Uimh. 34 de 1932), sé sin le rá:—
(a) pé uair a cuirfear ina luighe ar na Coimisinéirí Ioncuim—
(i) scannán cinematografach díor-chló is ionchurtha fén diúité sin do bheith á iomportáil ag club no ag cumann no ag cóghléasadh eile no thar a gceann, agus
(ii) an cóghléasadh san do bheith á choimeád ar siúl ar fad no nach mór ar fad chun go ndéanfadh a bhaill stuidéar ar theicníc na scannán agus gan é bheith á choimeád ar siúl chun brabús do dhéanamh, agus
(iii) ná taisbeánfar an scannán san ach do bhaill den chóghléasadh san agus do dhaoine gheobhaidh cuireadh chun an taisbeánta san o bhall den chóghléasadh san, agus
(iv) ná déanfaidh duine ar bith ná ná glacfar o dhuine ar bith aon íocaíocht (seachas an síntiús bliantúil no an síntiús tréimhsiúil eile is iníoctha leis an gcóghléasadh san ag baill de) as dul isteach go dtí aon taisbeánadh déanfar ar an scannán san, agus
(v) go n-easportálfar an scannán san tar éis a thaisbeánta do bhaill an chóghléasta san,
féadfaidh na Coimisinéirí Ioncuim, fé réir chólíonadh na gcoinníollacha san is oiriúnach leo d'fhorchur, a cheadú an scannán san d'iomportáil gan an diúité sin do bheith íoctha no aon diúité den tsórt san a híocadh le linn na hiomportála d'aisíoc;
(b) pé uair a cuirfear ina luighe ar na Coimisinéirí Ioncuim, maidir le haon scannán cinematografach díor-chló is ionchurtha fén diúité sin (nach scannán a bheidh ceaptha agus beartuithe chun é d'úsáid i dteanta fuaimeanna gutha no eile do bheith á dtabhairt no á n-ath-thabhairt amach go meicniúil) agus nach leithne ná seacht ndeichiú d'orlach, gur táirgeadh an scannán san lasmuich den Stát leis an bpróiseas ais-iompála as scannán nea-réalta nochttha, féadfaidh na Coimisinéirí Ioncuim (pe'ca rinneadh an scannán san do sciolladh no do roinnt lasmuich den Stát no ná dearnadh), fé réir chólíonodh na gcoinníollacha san is oiriúnach leo d'fhorchur, a cheadú an scannán san, maraon le haon fhaidithe bheidh curtha as chun a thochrasta agus chuige sin amháin, d'iomportáil gan an diúité sin do bheith íoctha no aon diúité den tsórt san a híocadh le linn na hiomportála d'aisíoc.
Achtanna Airgeadais áirithe do leasú.
13.—(1) Déanfar gach Acht a luaidhtear ag ceann Coda den Tríú Sceideal a ghabhann leis an Acht so do leasú mar leanas, sé sin le rá, déanfar gach alt, sceideal, no uimhir thagartha den Acht san no san Acht san a luaidhtear sa dara colún den Chuid sin den Tríú Sceideal san do leasú sa tslí luaidhtear sa tríú colún den Chuid sin den Tríú Sceideal san os coinne luadh an ailt, an sceidil, no na huimhreach tagartha san (do réir mar a bheidh) sa dara colún san.
(2) Gach leasú a luaidhtear amhlaidh mar adubhradh sa Tríú Sceideal a ghabhann leis an Acht so beidh éifeacht aige (lasmuich de chás dá bhforáltar a mhalairt sa tríú colún den Tríú Sceideal san) amhail ar an 11adh lá de Bhealtaine, 1939, agus ón lá san amach.
(3) Na mion-innste luaidhtear sa cheathrú colún den Tríú Sceideal a ghabhann leis an Acht so is chun gurb usaide na diúitéthe dá ndeintear deifir fé seach leis na leasuithe uile agus fé seach a luaidhtear sa Tríú Sceideal san d'aithint, agus chuige sin amháin, atáid curtha isteach sa Tríú Sceideal san, agus dá réir sin ní dhéanfaidh éinní atá sa cheathrú colún san deifir do léiriú an ailt seo ná an Tríú Sceidil sin ná ní oibreoidh chun réim ná éifeacht aon leasuithe luaidhtear sa Tríú Sceideal san do leathnú, do theorannú, no do rialú.
Leasuithe iomdha ar na hAchtanna Custum.
14.—(1) Deintear leis seo an clár de thoirmisc agus de shrianta maidir le hearraí do theacht isteach a ghabhann le halt 42 den Customs Consolidation Act, 1876, do leasú tré sna focail “coffee, chicory” do scriosadh amach as san áit ina bhfuilid sa mhír dar tosach “Extracts, essences, or other concentrations”.
(2) Ní bheidh feidhm ag alt 22 (alt a bhaineann le diúité stampa ar iontrála custum) den Acht Airgid, 1924 (Uimh. 27 de 1924), maidir le hiontrála in aghaidh earraí ath-iomportálta go mbeidh bille stórais tugtha amach ina dtaobh.
(3) Deintear leis seo fo-alt (5) d'alt 12 den Acht Airgid, 1934 (Uimh. 31 de 1934), do leasú tríd an bhfocal agus na figiúirí “d'alt 12” do scriosadh amach agus tríd an bhfocal agus na figiúirí “d'alt 13” do chur in ionad an fhocail agus na bhfigiúirí scriostar amach amhlaidh.
Beidh éifeacht ag an bhfo-alt so agus is tuigthe go raibh éifeacht aige amhail o am an Achta Airgid, 1934 (Uimh. 31 de 1934), do rith.
(4) Pé uair a dhéanfaidh an tAire Airgeadais, i bhfeidhmiú na comhachta bheirtear dó le mír (b) d'alt 15 den Acht Airgeadais (Có-aontú leis an Ríocht Aontuithe), 1938 (Uimh. 12 de 1938), a chur de cheangal diúité d'éileamh, do ghearradh, agus d'íoc do réir ráta áirithe, féadfaidh, más ceart san dar leis, ráta a háirmheofar ar shlí no ar bhonn a bheidh deifriúil leis an slí no leis an mbonn ar a n-áirmhítear gnáth-ráta an diúité sin do cheapadh mar an ráta áirithe sin.
Beidh éifeacht ag an bhfo-alt so agus is tuigthe go raibh éifeacht aige amhail o am an Achta Airgeadais (Có-aontú leis an Ríocht Aontuithe), 1938 (Uimh. 12 de 1938), do rith.
(5) Déanfar alt 15 den Acht Airgeadais, 1938 (Uimh. 25 de 1938), do léiriú agus beidh éifeacht aige agus is tuigthe go raibh éifeacht riamh aige fé is dá gcuirtí an fo-alt so leanas isteach ann in ionad fo-ailt (6) atá anois ann, sé sin le rá:—
“(6) I gcás earra do bheith ionchurtha fé dhiúité forchuirtear leis an alt so ní tuigthe, chun aon chríche eireoidh fén gCéad Sceideal a ghabhann leis an Acht so seachas crícheanna ailt 8 den Finance Act, 1919, gur in aon tír áirithe do rinneadh an earra san maran toradh saothair do rinneadh sa tír áirithe sin an cion san dá luach a bheidh orduithe le rialacháin ar n-a ndéanamh fé alt 16 den Acht Airgeadais (Có-aontú leis an Ríocht Aontuithe), 1938 (Uimh. 12 de 1938), chun crícheanna an Achta san.”
(6) Deintear leis seo fo-alt (4) d'alt 24 den Acht Airgeadais, 1938 (Uimh. 25 de 1938), do leasú tré sna focail agus na figiúirí “Finance Act, 1909” do scriosadh amach agus tré sna focail agus na figiúirí “Revenue Act, 1909” do chur in ionad na bhfocal agus na bhfigiúirí scriostar amach amhlaidh.
Beidh éifeacht ag an bhfo-alt so agus is tuigthe go raibh éifeacht aige amhail o am an Achta Airgeadais, 1938 (Uimh. 25 de 1938), do rith.
Ceadúnaisí chun earraí d'iomportáil gan diúitéthe áirithe custum do bheith íoctha.
15.—(1) Pé uair is dóich leis an Aire Airgeadais, tar éis dó dul i gcomhairle leis an Aire Tionnscail agus Tráchtála, gur ceart san do dhéanamh, féadfaidh na Coimisinéirí Ioncuim, le ceadúnas, a údarú d'aon duine áirithe, fé réir chólíonadh na gcoinníollacha san is oiriúnach leo d'fhorchur, aon earraí is ionchurtha fé dhiúité forchuirtear le hachtachán a luaidhtear sa dara colún den Cheathrú Sceideal a ghabhann leis an Acht so d'iomportáil gan an diúité sin do bheith íoctha, 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, ach san i slí ná beidh aon cheadúnas den tsórt san saor o fhorálacha ailt 15 den Acht Airgeadais (Có-aontú leis an Ríocht Aontuithe), 1938 (Uimh. 12 de 1938).
(2) An chomhacht a bronntar leis an bhfo-alt san roimhe seo den alt so is comhacht í, sa mhéid go mbaineann sí le haon diúité áirithe, in ionad gach comhachta reachtúla eile (más ann di) atá i bhfeidhm anois (pe'ca comhacht ghénerálta í no comhacht ná baineann ach le cásanna áirithe) chun a údarú le ceadúnas earraí is ionchurtha fén diúité sin no earraí de shaghas áirithe is ionchurtha fén diúité sin d'iomportáil gan an diúité sin do bheith íoctha.
(3) Na mion-innste luaidhtear sa tríú colún den Cheathrú Sceideal a ghabhann leis an Acht so is chun gurb usaide na diúitéthe forchuirtear fé seach leis na hachtacháin a luaidhtear sa dara colún den Cheathrú Sceideal san d'aithínt, agus chuige sin amháin, atáid curtha isteach sa Cheathrú Sceideal san, agus dá réir sin ní dhéanfaidh éinní atá sa tríú colún san deifir do léiriú an ailt seo ná an Cheathrú Sceidil sin.
Deireadh do chur le diúitéthe áirithe custum.
16.—(1) Na diúitéthe uile agus fé seach a luaidhtear sa tríú colún den Chúigiú Sceideal a ghabhann leis an Acht so agus a forchuirtear fé seach leis na hachtacháin a luaidhtear sa dara colún den Chúigiú Sceideal san ní héileofar ná ní gearrfar iad ar aon earraí a hiomportálfar an 11adh lá de Bhealtaine, 1939, no dá éis sin.
(2) Na mion-innste luaidhtear sa cheathrú colún den Chúigiú Sceideal a ghabhann leis an Acht so is chun gurb usaide na diúitéthe uile agus fé seach a luaidhtear sa tríú colún den Chúigiú Sceideal san d'aithint, agus chuige sin amháin, atáid curtha isteach sa Chúigiú Sceideal san, agus dá réir sin ní dhéanfaidh éinní atá sa cheathrú colún san deifir do léiriú an ailt seo ná an dara colúin ná an tríú colúin den Chúigiú Sceideal san ná ní dhéanfaidh teorannú ná rialú ar oibriú an chéanna.
Saoirse o dhiúité siamsa.
17.—(1) Ní déanfar diúité is diúité siamsa do réir bhrí ailt 1, agus is inéilithe fé alt 1, den Finance (New Duties) Act, 1916, ar n-a leasú le hachtacháin ina dhiaidh sin, d'éileamh ná do ghearradh ar aon tsiamsa 'na gcruthófar chun sástachta na gCoimisinéirí Ioncuim ina thaobh gurb iad atá i mbun an tsiamsa ná an Contract Bridge Association of Ireland no club atá cócheangailte go cuibhe leis an gComhlachas san no fé stiúradh dhíreach an Chomhlachais sin agus ná fuil ar fad sa tsiamsa ach taisbeántas den chluiche cártaí ar a dtugtar bridge.
Comhacht chun diúltú do sheachadadh earraí do lomháil.
18.—(1) Féadfaidh an tAire Airgeadais le hordú pé uair is ceart san dar leis, chun críche bhaineann le diúité custum no máil d'fhorchur no d'atharú le reacht, a ordú do sna Coimisinéirí Ioncuim éinní no an dá ní acu so leanas do dhéanamh i gcaitheamh tréimhse (nach sia ná trí mhí) a luadhfar san ordú san, sé sin le rá:—
(a) diúltú do n-a lomháil go ndéanfaí, i gcaitheamh na tréimhse sin, aon tsaghas no aicme áirithe d'earraí iomportálta no d'earraí bheidh lóisteálta i stóras ar n-a cheadú ag na Coimisinéirí Ioncuim le haghaidh na lóisteála san do sheachadadh chun úsáide cois baile má hiarrtar go lomhálfaí caindíocht de sna hearraí sin do sheachadadh amhlaidh a chífear do sna Coimisinéirí Ioncuim do bheith níos mó ná an chaindíocht a bheadh réasúnta ag féachaint do chúrsaí an cháis, agus
(b) a ordú gan caindíocht, d'earraí de shaghas no d'aicme áirithe is ionchurtha fé dhiúité máil agus ná beidh lóisteálta i storás ar n-a cheadú ag na Coimisinéirí Ioncuim le haghaidh na lóisteála san, a chífear do sna Coimisinéirí Ioncuim do bheith níos mó ná an chaindíocht a bheadh réasúnta sa chás do chur amach ar díol no chun a díolta no eile, i gcaitheamh na tréimhse sin, o áitreabh dhéantóra na n-earraí sin.
(2) Féadfaidh an tAire Airgeadais le hordú, pé uair is ceart san dar leis, leasú no ceiliúradh do dhéanamh ar ordú bheidh déanta aige fén bhfo-alt san roimhe seo den alt so no ar ordú (bheidh déanta aige fén bhfo-alt so) ag leasú aon orduithe den tsórt san.
(3) Beidh sé de dhualgas ar na Coimisinéirí Ioncuim agus údaruítear dóibh leis seo, d'ainneoin éinní atá san Acht so (seachas an t-alt so) no atá no bheidh in aon Acht eile ar n-a rith roimh an Acht so no dá éis no in aon ordú reachtúil ar n-a dhéanamh roimh an Acht so do rith no dá éis sin, no in aon cheadúnas no scríbhinn eile bhéarfar amach tar éis an Achta so do rith fé aon Acht no ordú den tsórt san, déanamh do réir gach orduithe dhéanfaidh an tAire Airgeadais fén alt so agus a bheidh i bhfeidhm de thurus na huaire agus gach cúram do ghlacadh agus gach ní do dhéanamh a chífear dóibh is gá no is ceart chun na críche sin.
(4) Pé uair a ceanglófar ar na Coimisinéirí Ioncuim, le hordú ar n-a dhéanamh ag an Aire Airgeadais fén alt so, a ordú gan earraí do chur amach fé mar a luaidhtear i mír (b) d'fho-alt (1) den alt so, bhéarfaidh na Coimisinéirí Ioncuim fógra i scríbhinn do gach déantóir earraí de shaghas no d'aicme le n-a mbainfidh an toirmeasc san á chur in úil dó an toirmeasc san do bheith ann agus cadé an chaindíocht d'earraí den tsaghas no den aicme sin a chífear do sna Coimisinéirí Ioncuim do bheith ina caindíocht réasúnta le cur amach ar díol no chun a díolta no eile o áitreabh an déantóra san i gcaitheamh na tréimhse bheidh luaidhte san ordú san.
(5) Ní dleathach d'aon déantóir dá dtabharfar aon fhógra den tsórt a luaidhtear sa bhfo-alt deiridh sin roimhe seo den alt so aon chaindíocht d'earraí den tsaghas no den aicme bheidh luaidhte sa bhfógra san de bhreis ar an gcaindíocht go mbeidh ráite sa bhfógra san gurb í an chaindíocht í chítear do sna Coimisinéirí Ioncuim do bheith réasúnta, do chur amach o n-a áitreabh ar díol no chun a díolta no eile i gcaitheamh na tréimhse bheidh luaidhte sa bhfógra san agus, má dheineann aon déantóir den tsórt san earraí ar bith do chur amach o n-a áitreabh contrárdha don fho-alt so, beidh sé ciontach i gcionta fén bhfo-alt so agus ar a chiontú ann ar an slí achmair dlighfear pionós máil de chúig chéad punt do chur air.
(6) Pé uair a dhiúltóidh na Coimisinéirí Ioncuim, do bhun orduithe ar n-a dhéanamh ag an Aire Airgeadais fén alt so, seachadadh earraí do lomháil no a ordóid, do bhun orduithe den tsórt san, gan earraí do chur amach o áitreabh a ndéantóra, ní luighfidh aon aicsean ná imeacht eile i gcoinnibh duine ar bith mar gheall ar é do theip air connradh (pe'ca connradh díola no eile é) i dtaobh na n-earraí sin no aon choda dhíobh do chólíonadh másé an diúltú san don tseachadadh san do lomháil no an toirmeasc san ar chur amach, do réir mar a bheidh, fé ndeár an teip sin.
CUID III.
Diuitethe Bais.
Blianachtaí áirithe do shaoradh o dhiúité estáit.
19.—(1) Beidh éifeacht ag fo-alt (1) d'alt 15 den Finance Act, 1894 (alt a bhaineann le blianachtaí áirithe do shaoradh o dhiúité estáit) i gcás blianachta ar n-a ceannach no ar n-a soláthar ag duine éagfaidh an 10adh lá de Bhealtaine, 1939, no dá éis sin, fé is dá gcuirtí na focail “fifty-two pounds” sa bhfo-alt san in ionad na bhfocal “twenty-five pounds”.
(2) Blianacht is mó ná dhá phunt chaogad agus is lugha ná céad agus ceithre púint agus a bheadh, mara mbeadh í bheith níos mó ná dhá phunt chaogad, saor o dhiúité estáit de bhuadh forálacha fo-ailt (1) d'alt 15 den Finance Act, 1894, ar n-a leasú leis an bhfo-alt san roimhe seo den alt so, beidh sí ionchurtha fé dhiúité estáit fé is dá mba bhlianacht í ba dhá mhó ná an méid a bheidh de bhreis aici ar dhá phunt chaogad agus fé is ná beadh na forálacha san i bhfeidhm.
CUID IV.
Ilghneitheach agus Generalta.
Airgead d'aistriú ón Ród-Chiste go dtí an Stát-Chiste.
20.—D'fhonn airgead do sholáthar chun muirir ghenerálta thuitfidh ar an bPrímh-Chiste d'íoc, déanfar suim céad agus caoga míle punt d'aistriú agus d'íoc as an Ród-Chiste isteach sa Stát-Chiste an tráth no na tráthanna san sa bhliain airgeadais dar críoch an 31adh lá de Mhárta, 1940, ordóidh an tAire Airgeadais agus sa tslí ordóidh sé.
Athghairm.
21.—Deintear leis seo na hachtacháin uile agus fé seach a luaidhtear sa Séú Sceideal a ghabhann leis an Acht so d'athghairm sa mhéid a luaidhtear sa tríú colún den Sceideal san agus amhail ar na dátaí agus o sna dátaí fé seach a luaidhtear sa cheathrú colún den Sceideal san.
Cúram agus bainistí cánacha agus diúitéthe.
22.—Cuirtear fé chúram agus fé bhainistí na gCoimisinéirí Ioncuim leis seo na cánacha agus na diúitéthe uile gearrtar leis an Acht so.
Gearr-theideal, léiriú, agus tosach feidhme.
23.—(1) Féadfar an tAcht Airgeadais, 1939, do ghairm den Acht so.
(2) Léireofar 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 bhaineann leis na diúitéthe máil agus le bainistí na ndiúitéthe sin.
(3) Is tuigthe Cuid I den Acht so, ach amháin sa mhéid go bhforáltar a mhalairt go soiléir inti, do theacht i bhfeidhm an 6adh lá d'Abrán, 1939, agus beidh éifeacht aici amhail ar an lá san agus ón lá san amach.
CEAD SCEIDEAL.
Diuitethe Airithe Custum.
Uimh. Thag. | An saghas earra is ionchurtha fé dhiúité. | Ráta an diúité. | Forálacha speisialta. |
1 | (a) Aon earra is dóich leis na Coimisinéirí Ioncuim is snáth ar n-a dhéanamh ar fad no go furmhór de chadás, de líon, de chnáib no d'aon abhar den tsamhail sin, no d'aon dá abhar no níos mó acu san le chéile; | 100% lasmuich de chás dá bhforáltar a mhalairt sa cheathrú colún. | An diúité luaidhtear ag an uimhir thagartha so is diúité é in ionad an diúité forchuirtear le hAlt 10 den Acht Airgid, 1935 (Uimh. 28 de 1935), agus a luaidhtear ag uimhir thagartha 17 sa Chéad Sceideal a ghabhann leis an Acht san. |
(b) aon earra is dóich leis na Coimisinéirí Ioncuim is dual-abhras ar n-a dhéanamh ar fad no go furmhór de chadás, de líon, de chnáib no d'aon abhar den tsamhail sin, no d'aon dá abhar no níos mó acu san le chéile. | Pé uair a cuirfear ina luighe ar na Coimisinéirí Iomcuim i dtaobh earra is ionchurtha fén diúité luaidhtear ag an uimhir thagartha so gur snáth í ar n-a dhéanamh ar fad no go furmhór de líon agus gur sa Ríocht Aontuithe no i dTiarnas Cheanada do rinneadh í, déanfar (fé réir na bhforálacha ina dhiaidh seo sa cholún so ag an uimhir thagartha so agus gan dochar dóibh) an diúité sin d'éileamh, do ghearradh agus d'íoc do réir ráta is cóionann le dachad per cent. de luach na hearra in ionad an ráta luaidhtear sa tríú colún. Pé uair a cuirfear ina luighe ar na Coimisinéirí Ioncuim i dtaobh earra is ionchurtha fén diúité luaidhtear ag an uimhir thagartha so gur dual-abhras í ar n-a dhéanamh ar fad no go furmhór de chadás agus gur chuige amháin atá sí á hiomportáil chun í d'úsáid i bhfighe no i gcniotáil earraí le meaisín no chun í d'úsáid i ndéanamh abhair a deintear ar mheaisín no le meaisín fighte no trílsithe, féadfaidh na Coimisinéirí Ioncuim, fé réir chólíonadh na gcoinníollacha san is oiriúnach leo d'fhorchur, a cheadú an earra san d'iomportáil gan an diúité sin do bheith íoctha. Pé uair a ceadófar, de bhuadh na forála deiridh sin roimhe seo, earra d'iomportáil gan an diúité luaidhtear ag an uimhir thagartha so do bheith íoctha, beidh éifeacht ag na forálacha so leanas, sé sin le rá:— (a) féadfaidh na Coimisinéirí Ioncuim, tráth ar bith tar éis iomportáil na hearra san, a cheangal ar iomportálaí na hearra san a chruthú dhóibh, fé cheann na haimsire sin (nach giorra ná seacht lá) a luadhfaid, nár húsáideadh an earra san, o hiomportáladh í, ach amháin i bhfighe no i gcniotáil earraí le meaisín no i ndéanamh abhair a deintear le meaisín fighe no trílsithe no nár húsáideadh in aon chor í no, maidir le cuid di, nár húsáideadh, í ach amháin sa bhfighe no sa chniotáil sin no sa déanamh san agus, maidir leis an gcuid eile dhi, nár húsáideadh in aon chor í. (b) mara ndeinidh an t-iomportálaí sin fé cheann na haimsire ceapfar chuige sin, do réir mar a cheanglóidh na Coimisinéirí Ioncuim air fén mír sin roimhe seo, tiocfaidh an diúité luaidhtear ag an uimhir thagartha so chun bheith agus beidh sé iníoctha láithreach also na hearra san ag an iomportáil sin leis na Coimisinéirí Ioncuim agus féadfar é bhaint de fé Alt 38 den Acht Airgid, 1924 (Uimh. 27 de 1924), dá réir sin. Pé uair a cuirfear ina luighe ar na Coimisinéirí Ioncuim gur híocadh an diúité luaidhtear ag an uimhir thagartha so ar earra le linn í d'iomportáil agus gurb é bhí san earra san ná dual-abhras ar n-a dhéanamh ar fad no go furmhór de chadás agus nár húsáideadh í ach amháin i bhfighe no i gcniotáil earraí le meaisín no i ndéanamh abhair a deintear le meaisín fighe no trílsithe, féadfaidh na Coimisinéirí Ioncuim, ré réir chólíonadh na gcoinníollacha san is oiriúnach leo d'fhorchur, an diúité sin do híocadh le linn na hearra san d'iomportáil d'aisíoc. An tsaoirse bronntar le hAlt 13 den Acht Airgeadais (Có-aontú leis an Ríocht Aontuithe), 1938 (Uimh. 12 de 1938), ar earraí áirithe bainfe sí leis an diúité luaidhtear ag an uimhir thagartha so sa mhéid go mbeadh sé (mara mbeadh an t-alt san) inéilithe ar earraí luaidhtear san alt san. Baineann an fhoráil cheadúnúcháin leis an diúité luaidhtear ag an uimhir thagartha so. | ||
2 | Abhar is dóich leis na Coimisinéirí Ioncuim is fuigheall i gcóir inneallghlantóireachta. | 50% | Baineann forálacha Ailt 8 den Finance Act, 1919, leis an diúité luaidhtear ag an uimhir thagartha so. Baineann an fhoráil cheadúnúcháin leis an diúité luaidhtear ag an uimhir thagartha so. |
3 | Earraí is dóich leis na Coimisinéirí Ioncuim is blancanna atá oiriúnach chun iad d'úsáid i ndéanamh cnaipí, gan áireamh do dhéanamh ar aon earraí den tsórt san a bheidh déanta ar fad no go furmhór de chloich, de mhiotal, de leathar, de shliogán néamhainn, no de shliogán néamhainn bhréige. | Pé ráta acu so leanas gur as do gheobhfar, alos gach earra fé leith, an méid diúité is mó, sé sin le rá:— 75% no scilling agus reul an grós. | Baineann forálacha Ailt 8 den Finance Act, 1919, leis an diúité luaidhtear ag an uimhir thagartha so. Baineann an fhoráil cheadúnúcháin leis an diúité luaidhtear ag an uimhir thagartha so. |
4 | Earraí d'aon tsaghas acu so leanas is dóich leis na Coimisinéirí Ioncuim do bheith ceaptha, déanta, agus oiriúnach chun iad d'úsáid maidir le habhair fighte no le hearraí deintear d'abhair fighte, sé sin le rá:— (a) meaismí fáiscthe, gan meaisíní d'áireamh a dheineann an fáscadh le rollóirí; (b) meaisíní nigheacháin, gan meaisíní d'áireamh is dóich leis na Coimisinéirí Ioncuim do bheith ceaptha, déanta, agus oriúnach chun úsáide tighe no tighis; (c) caibinéidí tiormúcháin agus meaisíní tiormúcháin. | 20% | Baineann an fhorái cheadúnúcháin leis an diúité luaidhtear ag an uimhir thagartha so. |
5 | Abhar a hiomportálfar ina leatháin agus is éabannáid no bheidh có-dhéanta i bpáirt no go hiomlán de cháiséin, de roisín tharglamach, d'ester cheallulóis no de shubstaint is dóich leis na Coimisinéirí Ioncuim do bheith cosúil ina carachtar le cáiséin, le roisín targlamach no le hester ceallulóis, gan áireamh do dhéanamh ar abhar is dóich leis na Coimisinéirí Ioncuim is fillteáil cheallulóis thréimhdhearcaigh. | 50% | Baineann forálacha Ailt 8 den Finance Act, 1919, leis an diúité luaidhtear ag an uimhir thagartha so. Baineann an fhoráil cheadúnúcháin leis an diúité luaidhtear ag an uimhir thagartha so. |
6 | Páipéar is dóich leis na Coimisinéirí Ioncuim do bheith oiriúnach chun fallaí no síleála do mhaisiú. | Pé ráta acu so leanas gur as do gheobhfar, alos gach earra fé leith, an méid diúité is mó, sé sin le rá:— 75% no pingin go leith an tslat faid. | An diúité luaidhtear ag an uimhir thagartha so is diúité é i dteanta, agus ní diúité é in ionad, an diúité forchuirtear le hAlt 11 den Acht Airgid, 1935 (Uimh. 28 de 1935), agus a luaidhtear ag uimhir thagartha 16 sa Dara Sceideal a ghabhann leis an Acht san. Másé bheidh in earra is ionchurtha fén diúité luaidhtear ag an uimhir thagartha so ná páipéar is dóich leis na Coimisinéirí Ioncuim do bheith oiriúnach chun é d'úsáid mar chiumhais fhalla-pháipéir agus go mbeidh dhá stiall no níos mó den chiumhais sin ina leithead, déanfar an ráta pingine go leith an tslat faid a luaidhtear sa tríú colún ag an uimhir thagartha so d'áireamh do réir iomlán faideanna na stialacha uile agus fé seach den chiumhais sin a bheidh le leithead na hearra. Baineann forálacha Ailt 8 den Finance Act, 1919, leis an diúité luaidhtear ag an uimhir thagartha so. Baineann an fhoráil cheadúnúcháin leis an diúité luaidhtear ag an uimhir thagartha so. |
7 | (a) Feilt pháipéir (pe'ca luchtuithe dhi le biothamhain, le tarra no le substaint eile, no nach eadh) is leithne ná seachtó órlach agus a hiomportálfar ina rollaí; (b) clúdaigh urláir (pe'ca déanta i bpáirt no go hiomlán dóibh) ar a bhfuil éadan cruaidh dar leis na Coimisinéirí Ioncuim; (c) brait urláir de chorc agus abhar brait urláir de chorc. | Reul an tslat chearnach. | Ní déanfar an diúité luaidhtear ag an uimhir thagartha so d'éileamh ná do ghearradh ar aon earra bheidh déanta ar fad no go furmhór de chúitsiúc no de chúitsiúc shaordha no de chúitsiúc bhréige no de shubstaint gur táthchuid di cúitsiúc. An diúité luaidhtear ag an uimhir thagartha so is diúité é in ionad na ndiúitéthe forchuirtear le hAlt 11 den Acht Airgid, 1935 (Uimh. 28 de 1935), agus a luaidhtear fé seach ag uimhir thagartha 2 agus ag uimhir thagartha 3 sa Dara Sceideal a ghabhann leis an Acht san. Ní déanfar an diúité forchuirtear le hAlt 11 den Acht Airgid, 1932 (Uimh. 20 de 1932), agus a luaidhtear ag uimhir thagartha 33 sa Chéad Sceideal a ghabhann leis an Acht san ná an diúité forchuirtear le hAlt 10 den Acht Airgid, 1935 (Uimh. 28 de 1935), agus a luaidhtear ag uimhir thagartha 5 sa Chéad Sceideal a ghabhann leis an Acht san d'éileamh ná do ghearradh ar aon earra is ionchurtha fén diúité luaidhtear ag an uimhir thagartha so. Baineann an fhoráil cheadúnúcháin leis an diúité luaidhtear ag an uimhir thagartha so. |
8 | Bábóga (seachas bábóga ar n-a ndéanamh ar fad no go furmhór de chúitsiúc) is fiú níos mó ná reul agus gur dóich leis na Coimisinéirí Ioncuim gur déanta ar fad no go substainteach dóibh. | Pé ráta acu so leanas gur as do gheobhfar, also gach earra fé leith, an méid diúité is mó, sé sin le rá:— 75% no scilling agus reul an earra. | Ní déanfar an diúité forchuirtear le hAlt 7 den Acht Airgid, 1936 (Uimh. 31 de 1936), agus a luaidhtear ag uimhir thagartha 30 sa Chéad Sceideal a ghabhann leis an Acht san d'éileamh ná do ghearradh ar aon earra is ionchurtha fén diúité luaidhtear ag an uimhir thagartha so. Baineann forálacha Ailt 8 den Finance Act, 1919, leis an diúité luaidhtear ag an uimhir thagartha so. Baineann an fhoráil cheadúnúcháin leis an diúité luaidhtear ag an uimhir thagartha so. |
9 | Earraí d'aon tsaghas acu so leanas ina mbeidh alcól aoníodrach agus is dóich leis na Coimisinéirí Ioncuim do bheith de chineál a húsáidtear de ghnáth in ullamhú earraí bídh no dighe, sé sin le rá:— (a) úscraí no eastóscáin bhlastanais go n-úsáidtear toradh no aon táirgeadh as toradh no aon táirgeadh as glasraí ina n-ullamhú; (b) abhair tharglamacha in ionad aon úscraí no eastóscán den tsórt a luaidhtear sa mhír sin roimhe seo. | 37½% | Má bhíonn earra ar bith is ionchurtha fén diúité luaidhtear ag an uimhir thagartha so ina cuid no ina táthchuid d'aon earraí iomportálta, déanta no ullamhuithe, ní bheidh feidhm ag an Customs Tariff Act, 1876, ná ag Alt 7 den Finance Act, 1901, maidir leis an méid den earra san a bheidh sna hearraí sin i slí do bhéarfadh go mbeadh na hearraí sin no aon chion díobh ionchurtha fén diúité luaidhtear ag an uimhir thagartha so. Ní déanfar an diúité luaidhtear ag an uimhir thagartha so d'éileamh ná do ghearradh ar aon earra is ionchurtha fén diúité forchuirtear le hAlt 10 den Acht Airgid, 1935 (Uimh. 28 de 1935), agus a luaidhtear ag uimhir thagartha 27 sa Chéad Sceideal a ghabhann leis an Acht san. An diúité luaidhtear ag an uimhir thagartha so is diúité é i dteanta, agus ní diúité é in ionad, aon diúité is inéilithe fé Alt 9 den Acht Airgid, 1936 (Uimh. 31 de 1936), no is inéilithe alos aon bhiotáille bheidh san earra no do húsáideadh ina hullamhú. Baineann forálacha Ailt 8 den Finance Act, 1919, leis an diúité luaidhtear ag an uimhir thagartha so. Baineann an fhoráil cheadúnúcháin leis an diúité luaidhtear ag an uimhir thagartha so. |
10 | 1. Earraí d'obair phráis eaglaise, ar a n-áirmhítear earraí den tsamhail chéanna ar n-a ndéanamh ar fad no go furmhór de chré-umha no de ghunna-mhiotal no de chumasc de dhá cheann no níos mó de sna miotail sin prás, cré-umha, agus gunnamhiotal, agus fós compáirteanna (ar n-a ndéanamh ar fad no go furmhór de phrás, de chré-umha, no de ghunnamhiotal no de chumasc de dhá cheann no níos mó de sna miotail sin) d'aon earraí den tsórt san roimhráite. 2. Aon earra acu so leanas ar n-a déanamh ar fad no go furmhór de phrás, de chré-umha, no de ghunnamhiotal no de chumasc de dhá cheann no níos mó de sna miotail sin agus compáirteanna (ar n-a ndéanamh ar fad no go furmhór de phrás, de chré-umha, no de ghunna-mhiotal no de chumasc de dhá cheann no níos mó de sna miotail sin) d'aon earraí den tsórt san, sé sin le rá:— (a) meáchaintí le haghaidh scálaí meáchana, gan áireamh do dhéanamh ar aon mheáchaintí den tsórt san is dóich leis na Coimisinéirí Ioncuim do bheith de shaghas ná húsáidtear ach chun crícheanna oibre saotharlainne no chun crícheanna eolaíochta no oideachais; (b) tarraiceoirí corc; (c) pumpaí fórsa lámh-oibrithe, pumpaí árduithe lámh - oibrithe, agus pumpaí lamh-oibrithe is pumpaí fórsa agus árduithe le chéile; (d) plátaí cuimhneacháin agus táibhléid chuimhneacháin; (e) pumpaí bainne agus pumpaí sáile; (f) ainm - phlátaí, uimhreacha, agus leitreacha; (g) seas-phíopaí, brainsephíopaí, agus comhlaí d'fheadáin tóiteáin no uisce; (h) feistisí dorais d'aon tsaghas acu so leanas, sé sin le rá:— (i) hannlaí nach lugha a mór-fhaid ná seacht n-órlach, (ii) plátaí leitir-bhosca, (iii) barraí gárda, (iv) bailcíní láir, (v) plátaí méire agus plátaí coise, (vi) bas-chrainn, (vii) cónascadh no cóghabhálas (seachas cónascadh no cóghabhálas ina bhfuil glas no laiste no bolta no atá ceaptha chun a leithéid do bheith ann) d'aon dá earra no níos mó acu san roimhe seo; (i) greilleacha; (j) rálacha d'aon tsaghas acu so leanas, sé sin le rá:— (i) rálacha láimhe agus clórda, (ii) rálacha coise, (iii) rálacha cuntair, (iv) rálacha cosnaimh, (v) rálacha eileatruim, (vi) rálacha tubháille agus aeráin tubháille; (k) boltaí agus docht-scrobhanna nach lugha ná ceathrú órlaigh traslíne a lorgan, agus cnóite snáithte de mhéid agus go snáth d'oiriúnódh na boltaí agus na docht-scrobhanna san. 3. Earraí (pe'ca déanta ar fad no go leathrannach dóibh) d'aon tsaghas acu so leanas ar n-a ndéanamh ar fad no go furmhór de phrás, de chré-umha, no de ghunnamhiotal no de chumasc de dhá cheann no níos mó de sna miotail sin, agus fós compáirteanna (ar n-a ndéanamh ar fad no go furmhór de phrás, de chré-umha, no de ghunna-mhiotal no de chumasc de dhá cheann no níos mó de sna miotail sin) d'aon earraí den tsórt san agus iad déanta ar fad no go leathrannach, sé sin le rá:— (a) scrobha-chomhlaí agus scrobha-chocaí comhlann nach lugha ná órlach a dtras-line, (b) buacairí agus cocaí (pe'ca ar leithligh no ar shlí eile a hiomportálfar iad) atá oiriúnach chun iad d'úsáid le folcadáin, dóirtil, no báisíní ionnaltáin, (c) feistisí scéithte, dríodaráin, buaca dríodair, agus comhlaí gabhála dríodair atá oiriúnach chun iad d'úsáid le folcadáin, dóirtil, no báisíní ionnaltáin, (d) cocaí buaice. 4. Cúplála, siúntaí, agus feistisí eile den tsamhail sin (pe'ca déanta ar fad no go leathrannach dóibh) den tsaghas tuinseamhach ar n-a ndéanamh ar fad no go furmhór de phrás, de chré-umha, no de ghunna-mhiotal no de chumasc de dhá cheann no níos mó de sna miotail sin agus atá oiriúnach chun iad d'úsáid maille le feadáin no le píopaí agus nach sia (ag aon oscailt) a dtras-líne inmheánach ná dhá órlach go leith, agus fós compáirteanna (ar n-a ndéanamh ar fad no go furmhór de phrás, de chré-umha, no de ghunna-mhiotal no de chumasc de dhá cheann no níos mó de sna miotail sin) d'aon fheistisí den tsórt san agus iad déanta ar fad no go leathrannach. | Ar earraí luaidhtear i mír 1 sa dara colún— 75%; ar gach earra eile luaidhtear sa dara colun— 50% | An diúité luaidhtear ag an uimhir thagartha so is diúité é in ionad an diúité forchuirtear le hAlt 1 den Acht Airgid (Diúitéthe Custum) (Uimh. 4), 1932 (Uimh. 34 de 1932), agus a luaidhtear ag uimhir thagartha 14 sa Chéad Sceideal a ghabhann leis an Acht san ar n-a leasú le hachtacháin ina dhiaidh sin. Ní déanfar an diúité luaidhtear ag an uimhir thagartha so d'éileamh ná do ghearradh ar aon earra go gcuirfear ina luighe ar na Coimisinéirí Ioncuim ina taobh gur sa Ríocht Aontuithe no i dTiarna Cheanada do rinneadh í agus gur de shaghas no d'aicme acu so leanas í, sé sin le rá, slabhraí, uillinneacha, cainéil, fleasc-chocaí, agus uaiséirí. Baineann forálacha Ailt 8 den Finance Act, 1919, leis an diúité luaidhtear ag an uimhir thagartha so. Baineann an fhoráil cheadúnúcháin leis an diúité luaidhtear ag an uimhir thagartha so. |
11 | Lamapí ribe leictreachais gan áireamh do dhéanamh ar lampaí ribe leictreachais is dóich leis na Coimisinéirí Ioncuim do bheith ceaptha, déanta, agus beartuithe chun iad d'úsáid chun crícheanna eolaíochta no liaghachta no máinliaghachta agus chuige sin amháin. | 75% | Baineann forálacha Ailt 8 den Finance Act, 1919, leis an diúité luaidhtear ag an uimhir thagartha so. Baineann an fhoráil cheadúnúcháin leis an diúité luaidhtear ag an uimhir thagartha so. |
12 | (a) Rothair agus rothair thrianacha (seachas rothair agus rothair thrianacha inneall-ghluaiste) ar n-a gcóghabháil ar fad no go substainteach; (b) có-ghabhálas de chompáirteanna de rothar no de rothar thrianach (seachas rothar no rothar trianach inneall-ghluaiste) ina mbeidh dhá cheann no níos mó de sna páirteanna so leanas agus páirt no páirteanna eile, sé sin le rá:— (i) feadán báirr, (ii) feadán cinn, (iii) feadán uchta, (iv) feadán suidheacháin (v) stoith shlabhra, (vi) stoith shuidheacháin (c) có-ghabhálas de chompáirteanna de rothar no de rothar thrianach (seachas rothar no rothar trianach inneall-ghluaiste) ná beidh ann ach dhá cheann no níos mó de sna sé páirteanna luaidhtear go sonnrách sa mhír dheiridh sin (b) roimhe seo; (d) có-ghabhálas de chompáirteanna de rothar no de rothar thrianach (seachas rothar no rothar trianach inneall-ghluaiste) ina mbeidh ceann amháin no níos mó de sna páirteanna so leanas agus nach có-ghabhálas le n-a mbaineann aon mhír acu san roimhe seo, sé sin le rá:— (i) stoith shuidheacháin, (ii) stoith shlabhra, (iii) roth slabhra, (iv) ruiteach, (v) ladhar gabhla tosaigh, (vi) fearsaid stiúrtha, (vii) plod-ghárda, (viii) hannla, (ix) lúb hannla, (x) cuairsce, cuach, sliogán, no fearsaid do mhol rotha, (xi) troightheán, (xii) roth bóthair; (e) aon cheann de sna compáirteanna de rothar no de rothar thrianach (seachas rothar no rothar trianach inneall-ghluaiste) a luaidhtear go sonnrách sa mhír dheiridh sin (d) roimhe seo agus a bheidh déanta ar fad no go substainteach agus nach cuid de chó-ghabhálas le n-a mbaineann ceann de sna míreanna san roimhe seo. | Ar earraí luaidhtear i mír (a) no i mír (b) sa dara colún 37½% maraon le suim bhreise de chúig scillinge déag an earra. Ar earraí luaidhtear i mír (c) sa dara colún —pé ráta acu so leanas gur as do gheobhfar, alos gach earra fé leith, an méid diúité is mó, sé sin le rá:— 75% no cúig scillinge déag an earra. Ar earraí luaidhtear i mír (d) no i mír (e) sa dara colún — 75% | An diúité luaidhtear ag an uimhir thagartha so is diúité é in ionad an diúité forchuirtear le hAlt 11 den Acht Airgid, 1932 (Uimh. 20 de 1932), agus a luaidhtear ag uimhir thagartha 23 sa Chéad Sceideal a ghabhann leis an Acht san agus in ionad an diúité forchuirtear le hAlt 4 den Acht Airgid (Diúitéthe Custum agus Máil), 1933 (Uimh. 52 de 1933), agus a luaidhtear ag uimhir thagartha 1 sa Chéad Sceideal a ghabhann leis an Acht san. Féadfaidh na Coimisinéirí Ioncuim rialacháin do dhéanamh á shocrú rothair no rothair thrianacha lánchóghabhálta, is ionchurtha fén díúité luaidhtear ag an uimhir thagartha so agus do bhéarfaí isteach sa tír ag daoine ná beidh ag fanúint sa tír ach ar feadh tamaill do bheith saor i bpáirt no go hiomlán ón diúité sin ar feadh tréimhse teoranta. Más deimhin leis na Coimisinéirí Ioncuim i dtaobh earra ar a bhfuil an diúité luaidhtear ag an uimhir thagartha so ionchurtha fé mhír (a) sa dara colún gur de shaghas í atá ceaptha chun úsáide breoiteachán no daoine easlána, féadfaidh na Coimisinéirí Ioncuim, fé réir chólíonadh na gcoinníollacha san is oiriúnach leo d'fhorchur, a cheadú an earra san d'iomportáil gan an diúité sin do bheith íoctha no aon diúité den tsórt san do híocadh le linn na hearra san d'iomportáil d'aisíoc. Baineann forálacha Ailt 8 den Finance Act, 1919, leis an diúité luaidhtear ag an uimhir thagartha so. Baineann an fhoráil cheadúnúcháin leis an diúité luaidhtear ag an uimhir thagartha so. |
13 | Earra ar bith, ar n-a déanamh ar fad no go furmhór de ghloine, is dóich leis na Coimisinéirí Ioncuim is gaoth-sciath, fuinneog, no fochra do ghluaisteán no do charr ghaile no is compáirt d'aon ghaoth-sciath, fuinneoig no fochra den tsórt san, gan aon earra d'áireamh is dóich leis na Coimisinéirí Ioncuim is fuinneog do ghluaisteán no do charr ghaile agus (i gceachtar cás) gurb é atá ann ná leathán gloine go bhfuil fráma no cainéal miotail timpeall air ar fad no go furmhór. | Scilling agus trí pingne an punt. | An diúité luaidhtear ag an uimhir thagartha so is diúité é in ionad gach diúité eile (más aon cheann é) is ionchurtha ar earra. Sa dara colún ag an uimhir thagartha so tá an bhrí chéanna leis an bhfocal “gluaisteán” atá leis in Alt 12 den Acht Airgid, 1934 (Uimh. 31 de 1934) agus tá an bhrí chéanna leis an abairt “carr gaile” atá léi in Alt 13 den Acht san. I gcás earra is ionchurtha fén diúité luaidhtear ag an uimhir thagartha so do bheith ina hearra is cuid d'uimhir d'earraí is ionchurtha le chéile fén diúité forchuirtear le hAlt 12 den Acht Airgid, 1934 (Uimh. 31 de 1934), do réir an ráta luaidhtear ag uimhir thagartha 16 sa Cheathrú Sceideal a ghabhann leis an Acht san no an ráta luaidhtear ag uimhir thagartha 17 sa Sciedeal san, beidh an earra san ionchurtha fén diúité luaidhtear ag an uimhir thagartha so agus ní háirmheofar luach na hearra san nuair a beifear á dhéanamh amach cadé an luach iomlán ar a mbeidh méid an diúité forchuirtear leis an Alt san 12 inéilithe do réir pé ráta acu san a bhainfidh leis an gcás ar an uimhir sin d'earraí is ionchurtha amhlaidh fé dhiúité le chéile. Baineann forálacha Ailt 8 den Finance Act, 1919. leis an diúité luaidhtear ag an uimhir thagartha so. Baineann an fhoráil cheadúnúcháin leis an diúité luaidhtear ag an uimhir thagartha so. |
14 | (a) Slaod-ghloine nach ionchurtha fé aon diúité eile chustum; (b) earraí ar n-a ndéanamh ar fad no go furmhór de shlaod-ghloine agus nach ionchurtha fé aon diúité eile chustum. | Scilling agus trí pingne an punt. | Baineann forálacha Ailt 8 den Finance Act, 1919, leis an diúité luaidhtear ag an uimhir thagartha so. Baineann an fhoráil cheadúnúcháin leis an diúité luaidhtear ag an uimhir thagartha so. |
15 | Earraí d'aon tsaghas acu so leanas is dóich leis na Coimisinéirí Ioncuim do bheith oiriúnach le n'úsáid in ullamhú deochanna, sé sin le rá:— (a) eastóscáin, úscraí, no có-neartuithe de chaifé no de chiocóire no de chaifé agus de chiocóire le chéile; (b) earraí ina mbeidh mar tháthchuid díobh caifé no ciocóire no aon eastóscán, úscra, no có-neartú den tsaghas a luaidhtear sa mhír sin (a) roimhe seo. | 37½% | An diúité luaidhtear ag an uimhir thagartha so is diúité é i dteanta, agus ní diúité é in ionad, aon diúité is inéilithe fé Alt 9 den Acht Airgid, 1936 (Uimh. 31 de 1936). Baineann forálacha Ailt 8 den Finance Act, 1919, leis an diúité luaidhtear ag an uimhir thagartha so. Baineann an fhoráil cheadúnúcháin leis an diúité luaidhtear ag an uimhir thagartha so. |
DARA SCEIDEAL.
Diuitethe ar Thobac.
Custuim.
Cuid I.
Tobac Nea-Dhéanta:— | s. | d. | |||||||
Má bhíonn sé scamhaite no dí-loirgnithe:— | |||||||||
Agus 10 lb. no níos mó de fhliuchra i ngach 100 lb. meáchaint de .. .. .. .. .. .. | an lb. | 10 | 8½ | ||||||
Agus níos lugha ná 10 lb. de fhliuchra i ngach 100 lb. meáchaint de .. .. .. .. .. .. | ,, | 11 | 10½ | ||||||
Tobac Nea-Dhé: | |||||||||
Má bhíonn sé gan bheith scamhaite nó dí-loirgnithe:— | |||||||||
Agus 10 lb. no níos mó de fhliuchra 1 ngach 100 lb. | s. | d. | |||||||
meáchaint de | .. | .. | .. | .. | .. | .. | an lb. | 10 | 8 |
Agus níos lugha ná 10 lb. de f liuchra i ngach 100 lb, meáchaint de .. .. .. .. .. .. | ,, | 11 | 10 | ||||||
An Ráta Iomlán | An Ráta Tosaíochta | ||||
s. | d. | s. | d. | ||
Tobac Déanta, eadhon:— | |||||
Todóga .. .. .. .. .. .. | an lb. | 20 | 4 | 16 | 111/3 |
Toitíní .. .. .. .. .. .. | ,, | 16 | 5 | 13 | 8⅙ |
Cavendish no Negrohead .. .. .. | ,, | 15 | 7 | 12 | 11⅚ |
Cavendish no Negrohead do rinneadh fé Bhanna .. .. .. .. .. | ,, | 13 | 6 | 11 | 3 |
Tobac Déanta eile .. .. .. .. | ,, | 13 | 6 | 11 | 3 |
Snaois agus níos mó ná 13 lb. de fhliuchra i ngach 100 lb. meáchaint di .. .. | ,, | 12 | 10 | 10 | 81/3 |
Snaois agus gan níos mó ná 13 lb. de fhliuchra i ngach 100 lb. meáchaint di .. .. | ,, | 15 | 7 | 12 | 11⅚ |
Mal.
Cuid II.
Tobac Nea-dhéanta, eadhon:— | s. | d. | |
Go mbeidh 10 lb. no níos mó de fhliuchra i ngach 100 lb. meáchaint de .. .. .. .. .. .. .. | an lb. | 9 | 10 |
Go mbeidh níos lugha ná 10 lb. de fhliuchra i ngach 100 lb. meáchaint de .. .. .. .. .. .. .. | ,, | 10 | 11 |
Tobac Déanta, eadhon:— | |||
Cavendish no Negrohead do rinneadh fé Bhanna .. .. | ,, | 12 | 9 |
Cuid III.
Tobac Nea-dhéanta, eadhon:— | s. | d. | |
Go mbeidh 10 lb. no níos mó de fhliuchra i ngach 100 lb. meáchaint de .. .. .. .. .. .. .. | an lb. | 8 | 8 |
Go mbeidh níos lugha ná 10 lb. de fhliuchra i ngach 100 lb. meáchaint de .. .. .. .. .. .. .. | ,, | 9 | 7 |
Tobac Déanta, eadhon:— | |||
Cavendish no Negrohead do rinneadh fé Bhanna .. .. | ,, | 11 | 3 |
TRIU SCEIDEAL.
Achtanna Airgeadais Airithe do Leasu.
Cuid I.
Uimh. Thag. | An tAlt no an Sceideal a Leasuítear. | Cineál an Leasuithe. | Abhar Generálta an Leasuithe. |
1 | Céad Sceideal, uimhir thagartha 35. | Cuirfear na focail seo leanas i ndeireadh an dara colúin (i ndiaidh na bhfocal do cuireadh leis ag uimhir thagartha 5 san Ochtú Sceideal a ghabhann leis an Acht Airgid, 1935 (Uimh. 28 de 1935)), sé sin le rá:— “ná fós baoite beo no marbh le haghaidh éisc, ná aon earra (pe'ca inithte no neamh-inithte dhi) is, dóich leis na Coimisinéirí Ioncuim do bheith beartuithe chun í do cheangal, no do bheith ina cuid, de dhorugha no de dhubhán iascaigh chun iasc do mhealladh chun an dubháin.” | An diúité ar riachtanaisí spóirt. |
Cuid II.
Uimh. Thag. | An tAlt no an Sceideal a Leasuítear. | Cineál an Leasuithe. | Abhar Generálta an Leasuithe. |
2 | An Chéad Sceideal, uimhir thagartha 25. | (a) Déanfar an diúité luaidhtear ag an uimhir thagartha san 25, sa mhéid go bhfuil sé inéilithe ar earraí luaidhtear i míreanna (a) agus (b) sa dara colún ag an uimhir thagartha san, d'éileamh, do ghearradh, agus d'íoc do réir na rátaí seo leanas in ionad an ráta luaidhtear sa tríú colún ag an uimhir thagartha san, sé sin le rá:— (i) ar earraí luaidhtear sa mhír sin (a)—do réir pé ráta acu so leanas gur as do gheobhfar, alos gach earra fé leith, an méid diúité is mó, sé sin le rá, do réir ráta is có-ionann le seasca per cent. de luach na hearra no do réir ráta scillinge agus reul an earra, agus (ii) ar earraí luaidhtear sa mhír sin (b)—do réir ráta is có-ionann le seasca per cent. de luach na hearra. (b) Scriosfar amach mír (c) sa dara colún ag an uimhir thagartha san 25. (c) Bainfidh forálacha Ailt 8 den Finance Act, 1919, leis an diúité luaidhtear ag an uimhir thagartha san 25 ach an abairt “the area of application of the Acts of the Oireachtas” do chur in ionad na habairte “Great Britain and Ireland” agus fé is dá mbeadh earraí is ionchurtha fén diúité sin luaidhte 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 thosaíochta. | An diúité ar il-earraí i gcóir bróg. |
3 | An Ceathrú Sceideal, Cuid II, uimhir thagartha 11. | Déanfar an diúité luaidhtear ag uimhir thagartha 11 sa Cheathrú Sceideal san d'éileamh, do ghearradh, agus d'íoc do réir ráta is có-ionann le deich per cent. de luach na hearra in ionad an ráta luaidhtear sa tríú colún ag an uimhir thagartha san. | An diúité gluaisteáin ar chompáirteanna áirithe de chassis. |
CUID III.
Uimh. Thag. | An tAlt no an Sceideal a Leasuítear. | Cineál an Leasuithe. | Abhar Generálta an Leasuithe. |
4 | An Chéad Sceideal, uimhir thagartha 13. | (a) Ní déanfar an diúité luaidhtear ag an uimhir thagartha san 13 d'éileamh ná do ghearradh ar aon mheaisín is dóich leis na Coimisinéirí Ioncuim do bheith ceaptha agus déanta chun é do thiomáint le comhacht mheicniúil, ná ar aon mhúnlaí a hiomportálfar i dteanta an mheaisín sin agus chun iad d'úsáid ann. (b) Pé uair is dóich leis an Aire Airgeadais, tar éis dó dul i gcomhairle leis an Aire Tionnscail agus Tráchtála, gur ceart san do dhéanamh, féadfaidh na Coimis inéirí Ioncuim, le ceadúnas, a údarú d'aon duine áirithe fé réir chólíonadh na gcoinníollacha san is oiriúnach leo d'fhorchur, aon earraí is ionchurtha fén diúité luaidhtear ag an uimhir thagartha san 13 d'iomportáil gan an diúité sin do bheith íoctha, 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, ach san i slí ná beidh aon cheadúnas den tsórt san saor ó fhorálacha Ailt 15 den Acht Airgeadais (Có-aontú leis an Ríocht Aontuithe), 1938 (Uimh. 12 de 1938). | An diúité ar mhúnlaí agus meaisíní áirithe chun concréit do dhéanamh. |
5 | An Dara Sceideal, uimhir thagartha 15. | Pé uair is deimhin leis na Coimisinéirí Ioncuim i dtaobh aon pháipéir a hiomportálfar an 13adh lá de Mheitheamh, 1939, no dá éis sin, agus is ionchurtha fén diúité luaidhtear ag an uimhir thagartha san 15, é bheith beartuithe é d'úsáid i gclóbhualadh urscéalta páipéarchlúduithe, féadfaidh na Coimisinéirí Ioncuim, fé réir chólíonadh na gcoinníollacha san is oiriúnach leo d'fhorchur, a cheadú an páipéar san d'iomportáil gan an diúité sin do bheith íoctha no féadfaid aon diúité den tsórt san do híocadh le linn na hiomportála d'aisíoc. | An diúite ar pháipéar nea - chlóbhuailte. |
Cuid IV.
Uimh. Thag. | An tAlt no an Sceideal a Leasuítear. | Cineál an Leasuithe. | Abhar Generálta an Leasuithe. |
6 | An Chéad Sceideal, uimhir thagartha 11. | (a) Déanfar an diúité luaidhtear ag an uimhir thagartha san 11 d'éileamh, do ghearradh, agus d'íoc do réir ráta is có-ionann le seasca per cent. de luach na hearra in ionad an ráta luaidhtear sa tríú colún ag an uimhir thagartha san. (b) Bainfidh forálacha Ailt 8 den Finance Act, 1919, leis an diúité luaidhtear ag an uimhir thagartha san ach an abairt “the area of application of the Acts of the Oireachtas” do chur in ionad na habairte “Great Britain and Ireland” agus fé is dá mbeadh earraí is ionchurtha fén diúité sin luaidhte 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 thosaíochta. | An diúité ar mheaisíneacht áirithe mheasctha stroighne |
7 | An Chéad Sceideal, uimhir thagartha 27. | Sa dara colún ag an uimhir thagartha san 27, ar n-a leasú ag uimhir thagartha 17 sa Cheathrú Sceideal a ghabhann leis an Acht Airgid, 1937 (Uimh. 18 de 1937), agus ag uimhir thagartha 10 sa Dara Sceideal a ghabhann leis an Acht Airgeadais, 1938 (Uimh. 25 de 1938), cuirfear an mhír seo leanas leis, sé sin le rá:— “(t) clog-chásanna.” | An diúité ar earraí de cháiséin, etc., do leathnú. |
Cuid V.
Uimh. Thag. | An tAlt no an Sceideal a Leasuítear | Cineál an Leasuithe. | Abhar Generálta an Leasuithe. |
8 | An Chéad Sceideal, uimhir thagartha 12. | Sa dara colún ag an uimhir thagartha san 12, déanfar na focail “no ar mheaisín trílsithe” do chur isteach i ndiaidh an fhocail “fighe”. | An diúité ar fhigheachán áirithe do leathnú. |
Cuid VI.
Uimh. Thag. | An tAlt no an Sceideal a Leasuítear. | Cineál an Leasuithe. | Abhar Generálta an Leasuithe. |
9 | An Chéad Sceideal, uimhir thagartha 13. | Sa dara colún ag an uimhir thagartha san 13, déanfar na focail “agus a bheidh có-ghabhálta ar fad no go substainteach” do chur 1 ndeireadh míre (c). | An diúité ar chlaochladáin do neoinfheadáin. |
10 | An Chéad Sceideal, uimhir thagartha 14. | Déanfar an diúité luaidhtear ag an uimhir thagartha san 14 d'éileamh, do ghearradh, agus d'íoc do réir ráta is có-ionann le seasca per cent. de luach na hearra in ionad an ráta luaidhtear sa tríú colún ag an uimhir thagartha san. | An diúité ar chlúdaigh urláir áirithe d'abhar fhighte. |
CEATHRU SCEIDEAL.
Diuitethe Custum le n-a mBainfidh Forail Cheadunuchain.
Uimh. Thag. | An tAchtachán le n-a bhForchuirtear an Diúité | Tuairisc Ghenerálta an Diúité. |
1 | An tAcht Airgid (Diúitéthe Custum) (Uimh. 2), 1932 (Uimh. 11 de 1932), Alt 11, ar n-a leasú le hachtacháin ina dhiaidh sin. | An diúité ar chreata leapan agus ar throscán adhmaid áirithe. |
2 | An tAcht Airgid, 1932 (Uimh. 20 de 1932), Alt 11 agus uimhir thagartha 35 sa Chéad Sceideal, ar n-a leasú ag uimhir thagartha 5 san Ochtú Sceideal a ghabhann leis an Acht Airgid, 1935 (Uimh. 28 de 1935). | An diúité ar riachtanaisí áirithe spóirt. |
3 | An tAcht Airgid (Diúitéthe Custum) (Uimh. 4), 1932 (Uimh. 34 de 1932), Alt 1 agus uimhir thagartha 2 sa Chéad Sceideal. | An diúité ar earraí rionnuithe áirithe. |
4 | An tAcht Airgid (Diúitéthe Custum) (Uimh. 4), 1932 (Uimh. 34 de 1932), Alt 1 agus uimhir thagartha 3 sa Chéad Sceideal. | An diúité ar dhát-stampaí agus ar stampaí marcála de chúitsiúc. |
5 | An tAcht Airgid (Diúitéthe Custum) (Uimh. 4), 1932 (Uimh. 34 de 1932), Alt 1 agus uimhir thagartha 5 sa Chéad Sceideal. | An diúité ar spéaclaí, leathspéaclaí, agus súil-ghloiní eile. |
6 | An tAcht Airgid (Diúitéthe Custum) (Uimh. 4), 1932 (Uimh. 34 de 1932), Alt 1 agus uimhir thagartha 7 sa Chéad Sceideal. | An diúité ar earraí áirithe d'ór, d'airgead agus de leictirchneas. |
7 | An tAcht Airgid (Diúitéthe Custum) (Uimh. 4), 1932 (Uimh. 34 de 1932), Alt 1 agus uimhir thagartha 11 sa Chéad Sceideal, ar n-a leasú le hachtacháin ina dhiaidh sin. | An diúité ar fhramaí pictiúra d'adhmad. |
8 | An tAcht Airgid (Diúitéthe Custum) (Uimh. 4), 1932 (Uimh. 34 de 1932), Alt 1 agus uimhir thagartha 28 sa Chéad Sceideal, ar n-a leasú ag uimhir thagartha 6 sa Cheathrú Sceideal a ghabhann leis an Acht Airgid, 1936 (Uimh. 31 de 1936). | An diúité ar stocaí Nodlag, etc. |
9 | An tAcht Airgid, 1933 (Uimh. 15 de 1933), Alt 4 agus uimhir thagartha 15 i gCuid I den Chéad Sceideal. | An diúité ar chomharthaí fógránachta ar dhéanamh bosca. |
10 | An tAcht Airgid, 1933 (Uimh. 15 de 1933), Alt 4 agus uimhir thagartha 20 i gCuid I den Chéad Sceideal. | An diúité ar earraí déanta áirithe de chruaidh. |
11 | An tAcht Airgid, 1934 (Uimh. 31 de 1934), Alt 8 agus uimhir thagartha 8 sa Chéad Sceideal. | An diúité ar earraí de shreing iarainn no de shreing chruaidhe. |
12 | An tAcht Airgid, 1934 (Uimh. 31 de 1934), Alt 8 agus uimhir thagartha 13 sa Chéad Sceideal, ar n-a leasú ag uimhir thagartha 15 sa Cheathrú Sceideal a ghabhann leis an Acht Airgid, 1936 (Uimh. 31 de 1936). | An diúité ar phriontaí grianghrafacha. |
13 | An tAcht Airgid, 1934 (Uimh. 31 de 1934), Alt 8 agus uimhir thagartha 18 sa Chéad Sceideal, ar n-a leasú le hachtacháin ina dhiaidh sin. | An diúité ar chartúisí gráin líonta. |
14 | An tAcht Airgid, 1934 (Uimh. 31 de 1934), Alt 8 agus uimhir thagartha 28 sa Chéad Sceideal. | An diúité ar shúsaí áirithe |
15 | An tAcht Airgid, 1934 (Uimh. 31 de 1934), Alt 9 agus an Dara Sceideal, ar n-a leasú le hachtacháin ina dhiaidh sin. | An diúité ar bhróga agus ar bhróga ísle. |
16 | An tAcht Airgid, 1935 (Uimh. 28 de 1935) Alt 10 agus uimhir thagartha 7 sa Chéad Sceideal ar n-a leasú ag uimhir thagartha 12 sa Cheathrú Sceideal a ghabhann leis an Acht Airgid, 1937 (Uimh. 18 de 1937). | An diúité ar fhrámaí miotail agus ar shaiseanna miotail, etc., áirithe. |
17 | An tAcht Airgid, 1936 (Uimh. 31 de 1936), Alt 7 agus uimhir thagartha 27 sa Chéad Sceideal, ar n-a leasú le hachtacháin ina dhiaidh sin. | An diúité ar earraí de cháiséin, etc. |
18 | An tAcht Airgid, 1936 (Uimh. 31 de 1936), Alt 7 agus uimhir thagartha 30 sa Chéad Sceideal. | An diúité ar bhréagáin áirithe. |
19 | An tAcht Airgid, 1936 (Uimh. 31 de 1936), Alt 7 agus uimhir thagartha 31 sa Chéad Sceideal. | An diúité ar liathróidí leadóige. |
20 | An tAcht Airgid, 1936 (Uimh. 31 de 1936), Alt 7 agus uimhir thagartha 44 sa Chéad Sceideal. | An diúité ar chumaisc chúitsiúic. |
21 | An tAcht Airgeadais, 1938 (Uimh. 25 de 1938), Alt 15 agus uimhir thagartha 12 sa Chéad Sceideal. | An diúité ar scáthanna lampa áirithe. |
CUIGIU SCEIDEAL.
Diuitethe Custum a Foirceanntar.
Uimh. Thag. | An tAchtachán le n-a bhForchuirtear no le n-a Mínítear an Diúité. | Mion-innste ar an Diúité. | Tuairisc Ghenerálta an Diúité. |
1 | An tAcht Airgid, 1932 (Uimh. 20 de 1932), Alt 11 agus uimhir thagartha 23 sa Chéad Sceideal. | An diúité luaidhtear ag an uimhir thagartha san 23, sa mhéid ná fuil sé foirceannta cheana. | An diúité ar rothair agus ar rothair thrianacha. |
2 | An tAcht Airgid (Diúitéthe Custum) (Uimh. 4), 1932 (Uimh. 34 de 1932), Alt 1 agus uimhir thagartha 14 sa Chéad Sceideal, ar n-a leasú ag uimhir thagartha 4 sa Seachtú Sceideal a ghabhann leis an Acht Airgid, 1933 (Uimh. 15 de 1933), agus ag uimhir thagartha 6 (c) sa Dara Sceideal a ghabhann leis an Acht Airgid (Diúitéthe Custum agus Máil), 1933 (Uimh. 52 de 1933), agus ag uimhir thagartha 9 sa Seachtú Sceideal a ghabhann leis an Acht Airgid, 1934 (Uimh. 31 de 1934), agus ag uimhir thagartha 7 san Ochtú Sceideal a ghabhann leis an Acht Airgid, 1935 (Uimh. 28 de 1935). | An diúité luaidhtear ag an uimhir thagartha san 14 ar n-a leasú ag na huimreacha tagartha san 4, 6 (c), 9 agus 7. | An diúité ar earraí déanta áirithe de phrás, de chré-umha, no de ghunna mhiotal. |
3 | An tAcht Airgid (Diúitéthe Custum agus Máil), 1933 (Uimh. 52 de 1933), Alt 2, ar n-a leasú leis an Ordú chun Diúitéthe do Ghearradh go Práinneach (Uimh. 75), 1935, do rinneadh fén Acht chun Diúitéthe do Ghearradh go Práinneach, 1932 (Uimh. 16 de 1932), agus le hAlt 14 den Acht Airgeadais (Có-aontú leis an Ríocht Aontuithe), 1938 (Uimh. 12 de 1938), agus uimhir thagartha 8 sa Tríú Sceideal a ghabhann leis an Acht san. | An diúité forchuirtear leis an alt san 2 ar n-a leasú leis an Ordú san agus leis an Alt san 14. | An diúité ar shíolta féir. |
4 | An tAcht Airgid (Diúitethe Custum agus Máil), 1933 (Uimh. 52 de 1933), Alt 4 agus uimhir thagartha 1 sa Chéad Sceideal. | An diúité luaidhtear ag an uimhir thagartha san 1. | An diúité ar mhuil rothair. |
5 | An tAcht Airgid, 1934 (Uimh. 31 de 1934), Alt 8 agus uimhir thagartha 33 sa Chéad Sceideal. | An diúité luaidhtear ag an uimhir thagartha san 33. | An diúité ar chroicne agus seithí úra ainmhithe de chineál na bó. |
6 | An tAcht Airgid, 1935 (Uimh. 28 de 1935), Alt 10 agus uimhir thagartha 17 sa Chéad Sceideal. | An diúité luaidhtear ag an uimhir thagartha san 17. | An diúité ar dhual abhrais áirithe. |
7 | An tAcht Airgid, 1935 (Uimh. 28 de 1935), Alt 11 agus uimhir thagartha 2 sa Dara Sceideal. | An diúité luaidhtear ag an uimhir thagartha san 2. | An diúité ar linóleum. |
8 | An tAcht Airgid, 1935 (Uimh. 28 de 1935), Alt 11 agus uimhir thagartha 3 sa Dara Sceideal. | An diúité luaidhtear ag an uimhir thagartha san 3. | An diúité ar éadach íle. |
SEU SCEIDEAL.
Achtachain a hAthghairmtear.
Siosón agus Caibidil no Uimhir agus Bliain. | Gearr-theideal. | Méid na hAthghairme. | Dáta na hAthghairme. |
3 & 4 Will. IV. c. 68. | Licensing (Ireland) Act, 1833. | Alt 12 | Dáta an Achta so do rith. |
5 & 6 Geo. V. c. 89. | Finance (No. 2) Act, 1915. | Alt 15. | Dáta an Achta so do rith. |
9 & 10 Geo. V. c. 32. | Finance Act, 1919. | Alt 13 | Dáta an Achta so do rith. |
Alt 22 | Dáta an Achta so do rith. | ||
Fo-alt (1) d'Alt 3. | An 6adh lá d'Abrán, 1939. |
Number 18 of 1939.
FINANCE ACT, 1939.
ARRANGEMENT OF SECTIONS
Income Tax.
Section | |
Exemption of certain allowances under the Army Pensions Act, 1937. | |
Assessment of certain profits derived from the keeping of a stallion. |
Customs and Excise.
Alteration of rates of duty on mineral hydrocarbon light oil. | |
Licences to import without payment of certain customs duties. | |
Death Duties.
Miscellaneous and General
Acts Referred to | |
No. 25 of 1938 | |
No. 18 of 1933 | |
No. 15 of 1937 | |
No. 12 of 1938 | |
No. 43 of 1931 | |
No. 7 of 1935 | |
No. 28 of 1935 | |
No. 20 of 1932 | |
No. 34 of 1932 | |
No. 27 of 1924 | |
No. 31 of 1934 | |
No. 31 of 1936 | |
No. 52 of 1933 | |
No. 18 of 1937 | |
No. 11 of 1932 | |
No. 15 of 1933 | |
No. 16 of 1932 | |
No. 62 of 1924 | |
Number 18 of 1939.
FINANCE ACT, 1939.
PART I.
Income Tax.
Income tax and sur-tax for the year 1939-40.
1.—(1) Income tax shall be charged for the year beginning on the 6th day of April, 1939, at the rate of five shillings and six pence in the pound.
(2) Sur-tax for the year beginning on the 6th day of April, 1939, 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 (including increases made by this Act) as those at which it is charged for the year beginning on the 6th day of April, 1938.
(3) The several statutory and other provisions which were in force on the 5th day of April, 1939, in relation to income tax and sur-tax and also the provisions relating to increases in the rates of sur-tax contained in this Act shall, subject to the provisions of this Act, have effect in relation to the income tax and sur-tax to be charged as aforesaid for the said year beginning on the 6th day of April, 1939.
Sur-tax for the year 1938-39.
2.—(1) Notwithstanding anything to the contrary contained in section 1 of the Finance Act, 1938 (No. 25 of 1938), the following provisions shall have effect in relation to the sur-tax charged for the year beginning on the 6th day of April, 1938, that is to say:—
(a) the rates at which the said sur-tax shall be charged in respect of the income of any individual which exceeds three thousand pounds but does not exceed eight thousand pounds shall (subject to the subsequent provisions of this section) be the several rates at which the said sur-tax is chargeable by virtue of the said section 1 increased, in the case of each such rate, by ten per cent.;
(b) the rates at which the said sur-tax shall be charged in respect of the income of any individual which exceeds eight thousand pounds shall (subject to the subsequent provisions of this section) be the several rates at which the said sur-tax is chargeable by virtue of the said section 1 increased, in the case of each such rate, by fifteen per cent.
(2) In the case of any individual to whom paragraph (a) of the foregoing sub-section of this section applies, the amount of the surtax with which he is charged by virtue of the said paragraph (a) shall not exceed, and shall, where necessary, be reduced to, the sum of the following amounts, that is to say:—
(a) the amount of the sur-tax which he would be liable to pay if his income had reached but had not exceeded three thousand pounds, and
(b) the amount by which his income exceeds three thousand pounds reduced by income tax at the standard rate on such excess.
(3) In the case of any individual to whom paragraph (b) of sub-section (1) of this section applies, the amount of the sur-tax with which he is charged by virtue of the said paragraph (b) shall not exceed, and shall, where necessary, be reduced to, the sum of the following amounts, that is to say:—
(a) the amount of the sur-tax which he would be liable to pay if his income had reached but had not exceeded eight thousand pounds, and
(b) the amount by which his income exceeds eight thousand pounds reduced by income tax at the standard rate on such excess.
(4) The amount payable by virtue of any assessment, made on or before the 10th day of May, 1939, in respect of sur-tax for the year beginning on the 6th day of April, 1938, to which any of the foregoing provisions of this section applies shall, by virtue of this section and without more, be deemed to be so varied as to give effect to such of the said provisions as is or are applicable.
Alteration of personal allowances.
3.—Sub-section (1) of section 18 of the Finance Act, 1920, shall be construed and have effect as if the words “two hundred and twenty pounds” were substituted therein for the words “two hundred and twenty-five pounds,” and the said sub-section (1) as amended by sub-section (2) of section 3 of the Finance Act, 1932 (No. 20 of 1932), shall be construed and have effect as if the words “one hundred and twenty pounds” were substituted for the words “one hundred and twenty-five pounds.”
Alteration of allowance in respect of earned income.
4.—In lieu of sub-section (1) (repealed by this Act) of section 3 of the Finance Act, 1932 (No. 20 of 1932), it is hereby enacted that the following provision shall be substituted for section 16 of the Finance Act, 1920, and Part II of the latter 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 as estimated in accordance with the provisions of the Income Tax Acts of a sum equal to one-fifth of the amount of that income, but not exceeding, in the case of any individual, the sum of three hundred pounds.”
Exemption in respect of certain profits from sweepstakes.
5.—(1) Exemption shall be granted from tax under Schedule D of the Income Tax Act, 1918, in respect of the profits of any sweepstake held under the Public Hospitals Act, 1933 (No. 18 of 1933), which, but for this section, would have been assessable under Case I of the said Schedule D on the organisers (within the meaning of the said Public Hospitals Act, 1933) of such sweepstake or on the sweepstake committee appointed in pursuance of that Act for the purpose of such sweepstake by the said organisers thereof.
(2) In this section, the word “sweepstake” has the meaning given to it by section 1 of the Public Hospitals Act, 1933 (No. 18 of 1933), for the purposes of that Act.
(3) This section shall be deemed to have come into force on and to have had effect as on and from the 6th day of April, 1933.
Exemption of certain allowances under the Army Pensions Act, 1937.
6.—Allowances payable under section 3 of the Army Pensions Act, 1937 (No. 15 of 1937), shall, in respect of the year beginning on the 6th day of April, 1937, be exempt from income tax (including sur-tax) and shall not be reckoned in computing income for the purposes of the Income Tax Acts.
Assessment of certain profits derived from the keeping of a stallion.
7.—Where a person who is the occupier of land in respect of the occupation of which he is assessed under Schedule B of the Income Tax Act, 1918, is also the owner or part owner of a stallion which is ordinarily kept on such land, profits derived by such person from fees received or receivable for the service by such stallion on such land of mares owned by other persons shall be deemed, for the purposes of the Income Tax Acts, to arise from the occupation of such land.
PART II.
Customs and Excise.
Imposition of duties in the First Schedule.
8.—(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 on or after the 11th day of May, 1939, a duty of customs at the rate stated in the third column of the said First Schedule opposite the mention of the article in the said second column.
(2) Where a percentage is stated in the third column of the First Schedule to this Act opposite the mention of any article in the second column of the said First Schedule, such statement shall be construed as meaning a rate of duty equal to that percentage of the value of such article.
(3) Wherever it is stated in the fourth column of the First Schedule to this Act that the provisions of section 8 of the Finance Act, 1919, apply to a duty mentioned in the said First Schedule, the provisions of the said section 8 shall apply to that duty with the substitution of the expression “the area of application of the Acts of the Oireachtas” for the expression “Great Britain and Ireland” and as though the articles chargeable with the said duty were mentioned in the Second Schedule to the said Finance Act, 1919, in the list of goods to which two-thirds of the full rate is made applicable as a preferential rate.
(4) Wherever it is stated in the fourth column of the First Schedule to this Act that the licensing provision applies to a particular duty mentioned in the said First Schedule, the following provision shall apply and have effect in relation to that duty, that is to say:—whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of the said duty any articles chargeable with the said 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, but so that no such licence shall be exempt from the provisions of section 15 of the Finance (Agreement with United Kingdom) Act, 1938 (No. 12 of 1938).
(5) Subject to the provisions of the two next preceding sub-sections of this section, the provisions (if any) set forth in the fourth column of the First Schedule to this Act at any reference number in the said First Schedule shall have effect in respect of the duty mentioned at that reference number.
(6) Where an article is chargeable with a duty imposed by this section, such article shall not be deemed, for any purpose arising under the First Schedule to this Act other than the purposes of section 8 of the Finance Act, 1919, to have been manufactured in any particular country unless such proportion of its value as is prescribed by regulations made under section 16 of the Finance (Agreement with United Kingdom) Act, 1938 (No. 12 of 1938), for the purposes of that Act is the result of labour within that particular country.
(7) In this section and the First Schedule to this Act, the expression “the United Kingdom” means the United Kingdom of Great Britain and Northern Ireland and includes the Channel Islands and the Isle of Man.
Alteration of rates of duty on tobacco.
9.—(1) The duty of customs on tobacco imposed by section 20 of the Finance Act, 1932 (No. 20 of 1932), shall, in respect of tobacco imported on or after the 11th day of May, 1939, be charged, levied, and paid at the several rates specified in Part I of the Second Schedule to this Act in lieu of the rates at which the said duty is now chargeable by virtue of section 20 of the Finance Act, 1935 (No. 28 of 1935).
(2) The duty of excise on tobacco imposed by section 19 of the Finance Act, 1934 (No. 31 of 1934), shall, as on and from the 11th day of May, 1939, be charged, levied, and paid at the several rates specified in Parts II and III of the Second Schedule to this Act in lieu of the rates at which the said duty is now chargeable by virtue of section 20 of the Finance Act, 1935 (No. 28 of 1935).
(3) Sub-sections (2) to (5) of the said section 19 of the Finance Act, 1934, shall apply to tobacco which is chargeable with the duty of excise imposed by sub-section (1) of that section at a rate specified in Part II or Part III of the Second Schedule to this Act, and for the purpose of such application references in the said sub-sections (2) to (5) of the said section 19 to Parts I and II respectively of the Sixth Schedule to the said Finance Act, 1934, shall be construed and have effect as references to Parts II and III respectively of the Second Schedule to this Act.
Alteration of rates of duty on mineral hydrocarbon light oil.
10.—(1) The duty of customs imposed by section 1 of the Finance (Customs Duties) (No, 4) Act, 1931 (No. 43 of 1931), as amended by subsequent enactments, shall, in respect of mineral hydrocarbon light oil chargeable with that duty which is imported on or after the 11th day of May, 1939, be charged, levied, and paid at the rate of ten pence the gallon in lieu of the rate mentioned in the said section 1.
(2) The duty of excise imposed by section 1 of the Finance (Miscellaneous Provisions) Act, 1935 (No. 7 of 1935), as amended by subsequent enactments, shall, in respect of mineral hydrocarbon light oil chargeable with that duty which is sent out, on or for sale or otherwise, from the premises of the manufacturer thereof on or after the 11th day of May, 1939, or is used by such manufacturer on or after that date for any purpose other than the manufacture or production of mineral hydrocarbon oil, be charged, levied, and paid at the rate of eight pence the gallon in lieu of the rate mentioned in the said section 1.
Alteration of rates of duty on hydrocarbon oil.
11.—(1) The duty of customs imposed by section 21 of the Finance Act, 1935 (No. 28 of 1935), shall, in respect of hydrocarbon oil chargeable with that duty which is imported on or after the 11th day of May, 1939, be charged, levied, and paid at the rate of ten pence the gallon in lieu of the rate mentioned in sub-section (1) of the said section 21.
(2) The rebate allowable under sub-section (2) of the said section 21 of the Finance Act, 1935, shall, in respect of hydrocarbon oil on which such rebate is allowable and which is imported on or after the 11th day of May, 1939, be allowed at the rate of ten pence the gallon in lieu of the rate mentioned in the said sub-section (2).
(3) The duty of excise imposed by the said section 21 of the Finance Act, 1935, shall, in respect of hydrocarbon oil chargeable with that duty which is sent out, on or for sale or otherwise, from the premises of the manufacturer thereof on or after the 11th day of May, 1939, or is used by such manufacturer on or after that date for any purpose other than the manufacture or production of hydrocarbon oil, be charged, levied, and paid at the rate of eight pence the gallon in lieu of the rate mentioned in sub-section (3) of the said section 21.
(4) The rebate allowable under sub-section (4) of the said section 21 of the Finance Act, 1935, shall in respect of hydrocarbon oil on which such rebate is allowable and on which the excise duty mentioned in the next preceding sub-section of this section was paid at the rate of eight pence the gallon, be allowed at the rate of eight pence the gallon in lieu of the rate mentioned in the said sub-section (4).
Exemption from cinematograph film duty.
12.—The following provisions shall have effect in respect of the duty (being a duty on certain cinematograph films) imposed by section 17 of the Finance Act, 1932 (No. 20 of 1932), as amended by section 8 of the Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932), that is to say:—
(a) whenever it is shown, to the satisfaction of the Revenue Commissioners,—
(i) that a positive cinematograph film chargeable with the said duty is imported by or on behalf of a club, society, or other organisation, and
(ii) that such organisation is conducted wholly or mainly for the purpose of the study of film technique by the members thereof and is not conducted for profit, and
(iii) that such film will be exhibited only to members of such organisation and persons invited to such exhibition by a member of such organisation, and
(iv) that no payment (other than the annual or other periodical subscription to such organisation by members thereof) will be made by or taken from any person for admission to any exhibition of such film, and
(v) that such film will be exported after the exhibition thereof to the members of such organisation,
the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, permit such film to be imported without payment of the said duty or repay any such duty paid on importation;
(b) whenever it is shown, to the satisfaction of the Revenue Commissioners, in respect of any positive cinematograph film chargeable with the said duty (not being film designed and intended for use in conjunction with the mechanical production or reproduction of vocal or other sounds) of a width not exceeding seven-tenths of an inch, that such film was produced outside the State by the reversion process from exposed undeveloped film, the Revenue Commissioners may (whether such film was or was not subject outside the State to the operation of slitting or dividing), subject to compliance with such conditions as they may think fit to impose, permit such film, together with any extensions added thereto solely for winding purposes, to be imported without payment of the said duty or repay any such duty paid on importation.
Amendments of certain Finance Acts.
13.—(1) Every Act mentioned at the head of a Part of the Third Schedule to this Act shall be amended as follows, that is to say, every section, schedule, or reference number of or in such Act which is mentioned in the second column of the said Part of the said Third Schedule shall be amended in the manner stated in the third column of the said Part of the said Third Schedule opposite the mention of such section, schedule, or reference number (as the case may be) in the said second column.
(2) Every amendment which is so stated as aforesaid in the Third Schedule to this Act shall (save as is otherwise provided in the third column of the said Third Schedule) have effect as on and from the 11th day of May, 1939.
(3) The particulars stated in the fourth column of the Third Schedule to this Act are inserted in the said Third Schedule solely to facilitate the identification of the duties respectively affected by the several amendments mentioned in the said Third Schedule, and accordingly nothing contained in the said fourth column shall affect the construction of this section or the said Third Schedule or operate to extend, limit, or control the extent or effect of any amendments mentioned in the said Third Schedule.
Divers amendments of the Customs Acts.
14.—(1) The table of prohibitions and restrictions inwards annexed to section 42 of the Customs Consolidation Act, 1876, is hereby amended by deleting therefrom the words “coffee, chicory” where they occur in the paragraph beginning “Extracts, essences, or other concentrations”.
(2) Section 22 (which relates to stamp duty on customs entries) of the Finance Act, 1924 (No. 27 of 1924), shall not apply to entries for reimported goods in respect of which a bill of store has been issued.
(3) Sub-section (5) of section 12 of the Finance Act, 1934 (No. 31 of 1934), is hereby amended by the deletion of the word and figures “section 12” and the insertion of the word and figures “section 13” in lieu of the word and figures so deleted.
This sub-section shall have and be deemed to have had effect as from the passing of the Finance Act, 1934 (No. 31 of 1934).
(4) Whenever the Minister for Finance, in exercise of the power conferred on him by paragraph (b) of section 15 of the Finance (Agreement with United Kingdom) Act, 1938 (No. 12 of 1938), requires a duty to be charged, levied, and paid at a particular rate, he may, if he so thinks proper, fix as such particular rate a rate calculated in a different manner or on a different basis from that in or on which the normal rate of the said duty is calculated.
This sub-section shall have and be deemed to have had effect as from the passing of the Finance (Agreement with United Kingdom) Act, 1938 (No. 12 of 1938).
(5) Section 15 of the Finance Act, 1938 (No. 25 of 1938), shall be construed and have effect and be deemed always to have had effect as if the following sub-section were inserted therein in lieu of sub-section (6) now contained therein, that is to say:—
“(6) Where an article is chargeable with a duty imposed by this section, such article shall not be deemed, for any purpose arising under the First Schedule to this Act other than the purposes of section 8 of the Finance Act, 1919, to have been manufactured in any particular country unless such proportion of its value as is prescribed by regulations made under section 16 of the Finance (Agreement with United Kingdom) Act, 1938 (No. 12 of 1938), for the purposes of that Act is the result of labour within that particular country.”
(6) Sub-section (4) of section 24 of the Finance Act, 1938 (No. 25 of 1938), is hereby amended by the deletion of the words and figures “Finance Act, 1909” and the insertion of the words and figures “Revenue Act, 1909” in lieu of the words and figures so deleted.
This sub-section shall have and be deemed to have had effect as from the passing of the Finance Act, 1938 (No. 25 of 1938).
Licences to import without payment of certain customs duties.
15.—(1) Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import any articles chargeable with a duty imposed by an enactment mentioned in the second column of the Fourth Schedule to this Act without payment of the said 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, but so that no such licence shall be exempt from the provisions of section 15 of the Finance (Agreement with United Kingdom) Act, 1938 (No. 12 of 1938).
(2) The power conferred by the foregoing sub-section of this section is, in its application to any particular duty, in lieu of every (if any) other statutory power (whether general or limited to particular circumstances) now in force of authorising by licence the importation without payment of such duty of articles chargeable with such duty or of articles of a particular class so chargeable.
(3) The particulars stated in the third column of the Fourth Schedule to this Act are inserted in the said Fourth Schedule solely to facilitate the identification of the duties respectively imposed by the enactments mentioned in the second column of the said Fourth Schedule, and accordingly nothing contained in the said third column shall affect the construction of this section or the said Fourth Schedule.
Termination of certain customs duties.
16.—(1) The several duties mentioned in the third column of the Fifth Schedule to this Act and respectively imposed by the enactments mentioned in the second column of the said Fifth Schedule shall not be charged or levied on any articles imported on or after the 11th day of May, 1939.
(2) The particulars stated in the fourth column of the Fifth Schedule to this Act are inserted in the said Fifth Schedule solely to facilitate identification of the several duties mentioned in the third column of the said Fifth Schedule, and accordingly nothing contained in the said fourth column shall affect the construction or limit or control the operation of this section and the second and third columns of the said Fifth Schedule.
Exemption from entertainments duty.
17.—Entertainments duty within the meaning of and chargeable under section 1 of the Finance (New Duties) Act, 1916, as amended by subsequent enactments shall not be charged or levied on any entertainment in respect of which it is proved, to the satisfaction of the Revenue Commissioners, that the entertainment is promoted by the Contract Bridge Association of Ireland or by a club duly affiliated to or under the direct control of that Association and that the entertainment consists solely of an exhibition of the game of cards known as bridge.
Power to refuse delivery of goods.
18.—(1) The Minister for Finance may by order, whenever he so thinks proper, for a purpose connected with the imposition or alteration by statute of a duty of customs or excise direct the Revenue Commissioners to do, during a period (not exceeding three months) specified in such order, either or both of the following things, that is to say:—
(a) to refuse to allow, during the said period, the delivery for home use of any specified kind or class of imported goods or goods deposited in a warehouse approved of by the Revenue Commissioners for such deposit where such delivery is applied for in respect of a quantity of such goods which appears to the Revenue Commissioners to exceed the quantity which is reasonable having regard to the circumstances, and
(b) to prohibit the sending out on or for sale or otherwise, during the said period, from the premises of a manufacturer of goods of a specified kind or class chargeable with a duty of excise and not deposited in a warehouse approved of by the Revenue Commissioners for such deposit of a quantity of such goods which appears to the Revenue Commissioners to exceed the quantity which is reasonable in the circumstances.
(2) The Minister for Finance may by order, whenever he so thinks proper, amend or revoke an order made by him under the foregoing sub-section of this section or an order (made by him under this sub-section) amending any such order.
(3) It shall be the duty of the Revenue Commissioners, and they are hereby authorised, notwithstanding anything contained in this Act (other than this section) or in any other Act, whether passed before or after this Act, or in any statutory order, whether made before or after the passing of this Act, or in any licence or other document issued after the passing of this Act under any such Act or order, to comply with every order made by the Minister for Finance under this section which is for the time being in force and to take all such steps and do all such things as shall appear to them to be necessary or proper for that purpose.
(4) Whenever the Revenue Commissioners are required by an order made by the Minister for Finance under this section to prohibit such sending out of goods as is mentioned in paragraph (b) of sub-section (1) of this section, the Revenue Commissioners shall notify in writing every manufacturer of goods of a kind or class to which such prohibition applies of the fact of such prohibition and of the quantity of goods of that kind or class which appears to the Revenue Commissioners to be the reasonable quantity to be sent out on or for sale or otherwise from the premises of such manufacturer during the period mentioned in the said order.
(5) It shall not be lawful for any manufacturer to whom any such notification as is mentioned in the next preceding sub-section of this section has been given to send out from his premises on or for sale or otherwise during the period mentioned in such notification any quantity of goods of the kind or class mentioned in such notification in excess of the quantity stated in such notification to appear to the Revenue Commissioners to be reasonable, and, if any such manufacturer shall send out from his premises any goods in contravention of this sub-section, he shall be guilty of an offence under this sub-section and shall be liable on summary conviction thereof to an excise penalty of five hundred pounds.
(6) Whenever the Revenue Commissioners, in pursuance of an order made by the Minister for Finance under this section, refuse to allow the delivery of goods or prohibit the sending out of goods from the premises of the manufacturer thereof, no action or other proceeding shall lie against any person on account of his failure to perform a contract (whether for sale or otherwise) in respect of such goods or any part thereof where such failure is due to such refusal to allow delivery or such prohibition of sending out, as the case may be.
PART III.
Death Duties.
Exemption of certain annuities from estate duty.
19.—(1) Sub-section (1) of section 15 of the Finance Act, 1894 (which relates to the exemption of certain annuities from estate duty) shall have effect in the case of an annuity purchased or provided by a person dying on or after the 10th day of May, 1939, as if the words “fifty-two pounds” were substituted in the said sub-section for the words “twenty-five pounds”.
(2) An annuity exceeding fifty-two pounds and less than one hundred and four pounds which would, but for the fact that it exceeds fifty-two pounds, be exempted from estate duty by virtue of the provisions of sub-section (1) of section 15 of the Finance Act, 1894, as amended by the foregoing sub-section of this section, shall be chargeable with estate duty as if it were an annuity of twice the amount by which it exceeds fifty-two pounds and as if the said provisions were not in force.
PART IV.
Miscellaneous and General.
Transfer of money from the Road Fund to the Exchequer.
20.—With a view to providing moneys to meet general charges which will fall upon the Central Fund, the sum of one hundred and fifty thousand pounds shall be transferred and paid from the Road Fund to the Exchequer at such time or times in the financial year ending on the 31st day of March, 1940, and in such manner as the Minister for Finance shall direct.
Repeals.
21.—The several enactments specified in the Sixth 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.
Care and management of taxes and duties.
22.—All taxes and duties imposed by this Act are hereby placed under the care and management of the Revenue Commissioners.
Short title, construction, and commencement.
23.—(1) This Act may be cited as the Finance Act, 1939.
(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 statutes 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 therein, be deemed to come into force on and shall take effect as on and from the 6th day of April, 1939.
FIRST SCHEDULE.
Certain Customs Duties.
Ref. No. | Description of article liable to duty. | Rate of duty. | Special provisions. | |
1 | (a) Any article which, in the opinion of the Revenue Commissioners, is thread made wholly or mainly of cotton, flax, hemp, or any like material, or a combination of any two or more of those materials; (b) any article which, in the opinion aforesaid, is ply yarn made wholly or mainly of cotton, flax, hemp, or any like material, or a combination of any two or more of those materials. | 100%, save as is otherwise provided in the fourth column. | The duty mentioned at this reference number is in lieu of the duty imposed by Section 10 of the Finance Act, 1935 (No. 28 of 1935), and mentioned at reference number 17 in the First Schedule to that Act. Whenever it is shown, to the satisfaction of the Revenue Commissioners, that an article chargeable with the duty mentioned at this reference number is thread made wholly or mainly of flax and was manufactured in the United Kingdom or in the Dominion of Canada, the said duty shall (subject and without prejudice to the subsequent provisions in this column at this reference number) be charged, levied, and paid at the rate of an amount equal to forty per cent, of the value of the article in lieu of the rate mentioned in the third column. Whenever it is shown, to the satisfaction of the Revenue Commissioners, that an article chargeable with the duty mentioned at this reference number is ply yarn made wholly or mainly of cotton and is being imported solely for the purpose of being used in weaving or knitting goods by machinery or solely for the purpose of being used in the manufacture of material made on or by means of a braiding or a plaiting machine, the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, allow such article to be imported without payment of the said duty. Whenever an article shall have been allowed, by virtue of the next preceding provision, to be imported without payment of the duty mentioned at this reference number, the following provisions shall have effect, that is to say:— (a) the Revenue Commissioners may, at any time after the importation of such article, require the importer thereof to show to their satisfaction, within such time (not being less than seven days) as they may specify, that such article, since the importation thereof, has been used solely in weaving or knitting goods by machinery or solely in the manufacture of material made by means of a braiding or a plaiting machine or has not been used at all or has, as to part thereof, been used solely in such weaving or knitting or solely in such manufacture and has, as to the residue thereof, not been used at all; (b) if the said importer fails to comply, within the time limited in that behalf, with a requisition made on him by the Revenue Commissioners under the foregoing paragraph, the duty mentioned at this reference number shall become and be payable forthwith in respect of the said article by the said importer to the Revenue Commissioners and shall be recoverable from him under Section 38 of the Finance Act, 1924 (No. 27 of 1924), accordingly. Whenever it is shown, to the satisfaction of the Revenue Commissioners, that the duty mentioned at this reference number was paid on importation on an article and that such article was ply yarn made wholly or mainly of cotton and was used solely in weaving or knitting goods by machinery or solely in the manufacture of material made by means of a braiding or a plaiting machine, the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, repay the said duty paid on the importation of the said article. The exemption conferred by Section 13 of the Finance (Agreement with United Kingdom) Act, 1938 (No. 12 of 1938), on certain articles shall extend and apply to the duty mentioned at this reference number in so far as it would (but for that section) be chargeable on articles mentioned in that section. The licensing provision applies to the duty mentioned at this reference number. | |
2 | Material which is, in the opinion of the Revenue Commissioners, engine-cleaning waste. | 50% | The provisions of Section 8 of the Finance Act, 1919, apply to the duty mentioned at this reference number. The licensing provision applies to the duty mentioned at this reference number. | |
3 | Articles which, in the opinion of the Revenue Commissioners, are blanks suitable for use in the manufacture of buttons, excluding any such articles which are made wholly or mainly of stone, metal, leather, mother-of-pearl, or an imitation of mother-of-pearl. | Whichever of the following rates produces, in respect of each particular article, the greater amount of duty, that is to say: — 75% or one shilling and sixpence the gross. | The provisions of Section 8 of the Finance Act, 1919, apply to the duty mentioned at this reference number. The licensing provision applies to the duty mentioned at this reference number. | |
4 | Articles of any of the following descriptions which, in the opinion of the Revenue Commissioners, are designed, constructed, and suitable for use in relation to textile materials or articles made of textile materials, that is to say:— (a) pressing machines, excluding machines which press by means of rollers; (b) washing machines, excluding machines which, in the opinion aforesaid, are designed, constructed, and suitable for domestic or household use; (c) drying cabinets and drying machines. | 20% | The licensing provision applies to the duty mentioned at this reference number. | |
5 | Material which is imported in sheets and is ebonite or is composed wholly or partly of casein, synthetic resin, a cellulose ester, or a substance similar, in the opinion of the Revenue Commissioners, in character to casein, synthetic resin, or a cellulose ester, excluding material which, in the opinion aforesaid, is transparent cellulose wrapping. | 50% | The provisions of Section 8 of the Finance Act, 1919, apply to the duty mentioned at this reference number. The licensing provision applies to the duty mentioned at this reference number. | |
6 | Paper which is, in the opinion of the Revenue Commissioners, of a kind suitable for the decoration of walls or of ceilings. | Whichever of the following rates produces, in respect of each particular article, the greater amount of duty, that is to say: — 75% or one penny and one halfpenny the linear yard. | The duty mentioned at this reference number is in addition to and not in substitution for the duty imposed by Section 11 of the Finance Act, 1935 (No. 28 of 1935), and mentioned at reference number 16 in the Second Schedule to that Act. Where an article chargeable with the duty mentioned at this reference number consists of paper which is, in the opinion of the Revenue Commissioners, suitable for use as wallpaper border and comprises in its width two or more strips of such border, the rate of one penny and one halfpenny the linear yard mentioned in the third column at this reference number shall be calculated on the aggregate of the lengths of the several strips of such border included in the width of the article. The provisions of Section 8 of the Finance Act, 1919, apply to the duty mentioned at this reference number. The licensing provision applies to the duty mentioned at this reference number. | |
7 | (a) Paper felt (whether saturated with bitumen, tar, or other substance or not so saturated) exceeding seventy inches in width and imported in the roll; (b) floor coverings (whether completely or partially manufactured) which, in the opinion of the Revenue Commissioners, have a hard surface; (c) cork carpets and cork carpeting. | Sixpence the square yard. | The duty mentioned at this reference number shall not be charged or levied on any article made wholly or mainly of rubber, artificial rubber, an imitation of rubber, or a substance containing rubber as an ingredient. The duty mentioned at this reference number is in lieu of the duties imposed by Section 11 of the Finance Act, 1935 (No. 28 of 1935), and respectively mentioned at reference number 2 and reference number 3 in the Second Schedule to that Act. Neither the duty imposed by Section 11 of the Finance Act, 1932 (No. 20 of 1932), and mentioned at reference number 33 in the First Schedule to that Act nor the duty imposed by Section 10 of the Finance Act, 1935 (No. 28 of 1935), and mentioned at reference number 5 in the First Schedule to that Act shall be charged or levied on any article which is chargeable with the duty mentioned at this reference number. The licensing provision applies to the duty mentioned at this reference number. | |
8 | Dolls (other than dolls made wholly or mainly of rubber) which exceed sixpence in value and are, in the opinion of the Revenue Commissioners, completely or substantially manufactured. | Whichever of the following rates produces, in respect of each particular article, the greater amount of duty, that is to say:— 75% or one shilling and sixpence the article. | The duty imposed by Section 7 of the Finance Act, 1936 (No. 31 of 1936), and mentioned at reference number 30 in the First Schedule to that Act shall not be charged or levied on any article on which the duty mentioned at this reference number is chargeable. The provisions of Section 8 of the Finance Act, 1919, apply to the duty mentioned at this reference number The licensing provision applies to the duty mentioned at this reference number. | |
9 | Articles of any of the following descriptions which contain monohydric alcohol and are, in the opinion of the Revenue Commissioners, of a kind ordinarily used in the preparation of articles of food or drink, that is to say:— (a) flavouring essences or extracts in the preparation of which fruit or any product of fruit or any product of vegetable origin is used; (b) synthetic substitutes for any such essences or extracts as are mentioned in the foregoing paragraph. | 37½% | Where any imported manufactured or prepared goods contain, as a part or ingredient thereof, any article chargeable with the duty mentioned a t this reference number, neither the Customs Tariff Act, 1876, nor Section 7 of the Finance Act, 1901, shall apply in respect of the quantity of such article contained in such goods so as to render such goods or any proportion thereof chargeable with the duty mentioned at this reference number. The duty mentioned at this reference number shall not be charged or levied on any article on which the duty imposed by Section 10 of the Finance Act, 1935 (No. 28 of 1935), and mentioned at reference number 27 of the First Schedule to that Act is chargeable. The duty mentioned at this reference number is in addition to and not in substitution for any duty which may be chargeable under Section 9 of the Finance Act, 1936 (No. 31 of 1936), or which may be chargeable in respect of any spirits contained in or used in the preparation of the article. The provisions of Section 8 of the Finance Act, 1919, apply to the duty mentioned at this reference number. The licensing provision applies to the duty mentioned at this reference number. | |
10 | 1. Articles of church brass-work, including articles of a like character made wholly or mainly of bronze or gun-metal or of a combination of two or more of the said metals brass, bronze, and gunmetal, and also component parts (wholly or mainly of brass, bronze, or gunmetal or of a combination of two or more of those metals) of any such articles as aforesaid. 2. Any of the following articles made wholly or mainly of brass, bronze, or gunmetal or of a combination of two or more of those metals and component parts (wholly or mainly of brass, bronze, or gunmetal or of a combination of two or more of those metals) of any such articles, that is to say:— | On articles mentioned in paragraph 1 in the second column—75%; on all other articles mentioned in the second column — 50%. | The duty mentioned at this reference number is in lieu of the duty imposed by Section 1 of the Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932), and mentioned at reference number 14 in the First Schedule to that Act as amended by subsequent enactments. The duty mentioned at this reference number shall not be charged or levied on any article which is shown, to the satisfaction of the Revenue Commissioners, to have been manufactured in the United Kingdom or in the Dominion of Canada and to be included in one of the following classes or descriptions, that is to say, chains, angles, channels, flange cocks, and washers. | |
(a) weights for weighing scales, excluding any such weights which are, in the opinion of the Revenue Commissioners, of a kind used solely for laboratory, scientific, or educational purposes; | The provisions of Section 8 of the Finance Act, 1919, apply to the duty mentioned at this reference number. The licensing provision applies to the duty mentioned at this reference number. | |||
(b) cork extractors; (c) hand-operated force pumps, hand-operated lift pumps, and hand-operated combined force and lift pumps; (d) memorial plates and memorial tablets; (e) milk pumps and brine pumps; (f) name-plates, numbers, and letters; (g) stand pipes, branch pipes, and valves for fire or water hose; (h) door fittings of any of the following descriptions, that is to say:— (i) handles of which the over-all length is not less than seven inches, (ii) letter-box plates, (iii) guard bars, (iv) centre knobs, (v) finger plates and kicking plates, (vi) knockers, (vii) a combination or assembly (other than a combination or assembly which incorporates or is designed to incorporate a lock, latch, or bolt) of any two or more of the foregoing articles; (i) grilles; (j) rails of any of the following descriptions, that is to say:— (i) hand rails and balustrading, (ii) foot rails, (iii) counter rails, (iv) protection rails, (v) hearse rails, (vi) towel rails and towel airers; (k) bolts and set screws of which the shank is not less than one-quarter of one inch in diameter, and threaded nuts of a size and threading to fit such bolts and set screws. 3. Articles (whether completely or partially manufactured) of any of the following descriptions made wholly or mainly of brass, bronze, or gunmetal or of a combination of two or more of those metals, and also completely or partially manufactured component parts (wholly or mainly of brass, bronze, or gunmetal or of a combination of two or more of those metals) of any such articles, that is to say:— (a) screw-down valves and screw-down valve cocks of a diameter of not less than one inch, (b) taps and cocks (whether imported separately or otherwise) suitable for use with baths, sinks, or lavatory basins, (c) overflow fittings, wastes, waste plugs, and waste traps suitable for use with baths, sinks, or lavatory basins, (d) plug cocks. 4. Couplings, joints, and other similar fittings (whether completely or partially manufactured) of the compression type which are made wholly or mainly of brass, bronze, or gunmetal or of a combination of two or more of those metals and are suitable for use in connection with tubes or pipes and are of an internal diameter not exceeding (at any opening) two and one-half inches, and also completely or partially manufactured component parts (wholly or mainly of brass, bronze, or gunmetal or of a combination of two or more of those metals) of any such fittings. | ||||
11 | Electric filament lamps, excluding electric filament lamps which, in the opinion of the Revenue Commissioners, are designed, constructed, and intended for use exclusively for scientific or for medical or surgical purposes. | 75% | The provisions of Section 8 of the Finance Act, 1919, apply to the duty mentioned at this reference number. The licensing provision applies to the duty mentioned at this reference number. | |
12 | (a) Bicycles and tricycles (other than mechanically propelled bicycles and tricycles) completely or substantially assembled; (b) an assembly of component parts of a bicycle or a tricycle (other than a mechanically propelled bicycle or tricycle) which comprises two or more of the following parts and one or more other parts, that is to say:— | On articles mentioned in paragraph (a) or paragraph (b) in the second column — 37½% together with an additional sum of fifteen shillings the article: | The duty mentioned at this reference number is in lieu of the duty imposed by Section 11 of the Finance Act, 1932 (No. 20 of 1932), and mentioned at reference number 23 in the First Schedule to that Act and in lieu of the duty imposed by Section 4 of the Finance (Customs and Excise Duties) Act, 1933 (No. 52 of 1933), and mentioned at reference number 1 in the First Schedule to that Act. | |
(i) top tube, (ii) head tube, (iii) down tube, (iv) seat tube, (v) chain stay, (vi) seat stay; (c) an assembly of component parts of a bicycle or a tricycle (other than a mechanically propelled bicycle or tricycle) which comprises only two or more of the six parts specifically mentioned in the next preceding paragraph (b); | On articles mentioned in paragraph (c) in the second column — whichever of the following rates produces, in respect of each particular article, the greater amount of duty, that is to say: — 75% or fifteen shillings the article. | The Revenue Commissioners may make regulations providing for the total or partial exemption from the duty mentioned at this reference number for a limited period of completely assembled bicycles or tricycles chargeable with the said duty which are brought into the country by persons making only a temporary stay therein. Where the Revenue Commissioners are satisfied that an article chargeable under paragraph (a) in the second column with the duty mentioned at this reference number is of a type designed for use by invalids or infirm persons, 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 the said duty or repay any such duty paid on importation. | ||
(d) an assembly of component parts of a bicycle or a tricycle (other than a mechanically propelled bicycle or tricycle) which comprises one or more of the following parts and is not an assembly to which any of the foregoing paragraphs applies, that is to say:— | On articles mentioned in paragraph (d) or paragraph (e) in the second column— 75%. | |||
(i) seat stay, (ii) chain stay, (iii) chain wheel, (iv) crank, (v) front fork blade, (vi) steering column, (vii) mudguard, (viii) handlebar, (ix) handlebar bend, (x) cone, cup, shell, or spindle for a wheel-hub, (xi) pedal, (xii) road wheel; (e) any of the component parts of a bicycle or a tricycle (other than a mechanically propelled bicycle or tricycle) specifically mentioned in the next preceding paragraph (d) which is completely or substantially manufactured and is not comprised in an assembly to which one of the foregoing paragraphs applies. | The provisions of Section 8 of the Finance Act, 1919, apply to the duty mentioned at this reference number. The licensing provision applies to the duty mentioned at this reference number. | |||
13 | Any article made wholly or mainly of glass which, in the opinion of the Revenue Commissioners, is a windscreen, window, or partition for a motor car or for a steam car or is a component part of any such windscreen, window, or partition, excluding any article which is, in the opinion aforesaid, a window for a motor car or for a steam car and (in either case) consists of a sheet of glass wholly or mainly encased in a metal frame or channel. | One shilling and three pence the pound. | The duty mentioned at this reference number is in lieu of every (if any) other duty which may be chargeable on the article. In the second column at this reference number the expression “motor car” has the same meaning as it has in Section 12 of the Finance Act, 1934 (No. 31 of 1934), and the expression “steam car” has the same meaning as it has in Section 13 of that Act. | |
Where a number of articles, collectively chargeable with the duty imposed by Section 12 of the Finance Act, 1934 (No. 31 of 1934), at the rate mentioned at reference number 16 in the Fourth Schedule to that Act or at the rate mentioned at reference number 17 in that Schedule, includes an article chargeable with the duty mentioned at this reference number, such article shall be chargeable with the duty mentioned at this reference number and the value of such article shall not be reckoned in the computation of the total value on which the amount of the duty imposed by the said Section 12 is chargeable at whichever of the said rates is applicable on the said number of articles so collectively chargeable. The provisions of Section 8 of the Finance Act, 1919, apply to the duty mentioned at this reference number. The licensing provision applies to the duty mentioned at this reference number. | ||||
14 | (a) Laminated glass not otherwise chargeable with a duty of customs; (b) articles made wholly or mainly of laminated glass and not otherwise chargeable with a duty of customs. | One shilling and three pence the pound. | The provisions of Section 8 of the Finance Act, 1919, apply to the duty mentioned at this reference number. The licensing provision applies to the duty mentioned at this reference number. | |
15 | Articles of any of the following descriptions which are, in the opinion of the Revenue Commissioners, suitable for use in the preparation of beverages, that is to say:— | 37½% | The duty mentioned at this reference number is in addition to and not in substitution for any duty which may be chargeable under Section 9 of the Finance Act, 1936 (No. 31 of 1936). | |
(a) extracts, essences, or concentrations of coffee or chicory or of both coffee and chicory; | The provisions of Section 8 of the Finance Act, 1919, apply to the duty mentioned at this reference number. | |||
(b) articles which contain as an ingredient thereof coffee or chicory or any such extract, essence, or concentration as is mentioned in the foregoing paragraph (a). | The licensing provision applies to the duty mentioned at this reference number. |
SECOND SCHEDULE.
Duties on Tobacco.
Customs.
Part I.
Unmanufactured:— | s. | d. | |
If Stripped or Stemmed:— | |||
Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof | the lb. | 10 | 8½ |
Containing less than 10 lbs. of moisture in every 100 lbs weight thereof | ” | 11 | 10½ |
Unmanufactured: | |||
If Unstripped or Unstemmed:— | s. | d. | |
Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof | the lb. | 10 | 8 |
Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof | ” | 11 | 10 |
Full | Preferential | ||||
s. | d. | s. | d. | ||
Manufactured, viz.:— | |||||
Cigars | the lb. | 20 | 4 | 16 | 111/3 |
Cigarettes | ” | 16 | 5 | 13 | 8⅙ |
Cavendish or Negrohead | ” | 15 | 7 | 12 | 11⅚ |
Cavendish or Negrohead Manufactured in Bond | ” | 13 | 6 | 11 | 3 |
Other Manufactured Tobacco | ” | 13 | 6 | 11 | 3 |
Snuff containing more than 13 lbs. of moisture in every 100 lbs. weight thereof | ” | 12 | 10 | 10 | 81/3 |
Snuff not containing more than 13 lbs. of moisture in every 100 lbs. weight thereof | ” | 15 | 7 | 12 | 11⅚ |
Excise.
Part II.
Unmanufactured, viz.:— | s. | d. | |
Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof | the lb. | 9 | 10 |
Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof | ” | 10 | 11 |
Manufactured, viz.:— | |||
Cavendish or Negrohead Manufactured in Bond | ” | 12 | 9 |
Part III.
Unmanufactured, viz.;— | s. | d. | |
Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof | the lb. | 8 | 8 |
Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof | ” | 9 | 7 |
Manufactured, viz.:— | |||
Cavendish or Negrohead Manufactured in Bond | ” | 11 | 3 |
THIRD SCHEDULE.
Amendments of certain Finance Acts.
Part I.
The Finance Act, 1932 (No. 20 of 1932).
Ref. No. | Section or Schedule Amended. | Nature of Amendment. | General Subject Matter of Amendment. |
1 | First Schedule, reference number 35. | The following words shall be added at the end of the second column (after the words added thereto at reference number 5 in the Eighth Schedule to the Finance Act, 1935 (No. 28 of 1935) ), that is to say:—“and live or dead bait for fish, and any article (whether edible or inedible) which, in the opinion of the Revenue Commissioners, is intended to be attached to or form part of a fishing line or hook for the purpose of attracting fish to the hook.” | The duty on sports requisites. |
Part II.
The Finance Act, 1934 (No. 31 of 1934).
Ref. No. | Section or Schedule Amended. | Nature of Amendment. | General Subject Matter of Amendment. |
2 | First Schedule, reference number 25. | (a) The duty mentioned at the said reference number 25, in so far as it is chargeable on articles mentioned in paragraphs (a) and (b) in the second column at the said reference number, shall be charged, levied, and paid at the following rates in lieu of the rate mentioned in the third column at the said reference number, that is to say:— (i) on articles mentioned in the said paragraph (a)—at whichever of the following rates produces, in respect of each particular article, the greater amount of duty, that is to say, the rate of an amount equal to sixty per cent, of the value of the article or the rate of one shilling and six pence the article, and (ii) on articles mentioned in the said paragraph (b)—the rate of an amount equal to sixty per cent, of the value of the article. (b) Paragraph (c) in the second column at the said reference number 25 shall be deleted. (c) The provisions of Section 8 of the Finance Act, 1919, shall apply to the duty mentioned at the said reference number 25 with the substitution of the expression “the area of application of the Acts of the Oireachcas” for the expression “Great Britain and Ireland” and as though articles chargeable with the said duty were mentioned in the Second Schedule to the said Act in the list of goods to which two-thirds of the full rate is made applicable as a preferential rate. | The duty on boot sundries. |
3 | Fourth Schedule Part II, reference number II. | The duty mentioned at reference number 11 in the said Fourth Schedule shall be charged, levied, and paid at the rate of an amount equal to ten per cent, of the value of the article in lieu of the rate mentioned in the third column at the said reference number. | The motor car duty οn certain component parts of chassis. |
Part III.
The Finance Act, 1935 (No. 28 of 1935).
Ref. No. | Section or Schedule Amended. | Nature of Amendment. | General Subject Matter of Amendment, |
4 | First Schedule, reference number 13. | (a) The duty mentioned at the said reference number 13 shall not be charged or levied on any machine which is, in the opinion of the Revenue Commissioners, designed and constructed to be driven by mechanical power, nor on any moulds imported with and for use in such machine. (b) Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise rise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of the duty mentioned at the said reference number 13 any articles chargeable with that 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, but so that no such licence shall be exempt from the provisions of Section 15 of the Finance (Agreement with United Kingdom) Act, 1938 (No. 12 of 1938). | The duty on certain moulds and machines for making concrete. |
5 | Second Schedule, reference number 15. | Whenever the Revenue Commissioners are satisfied that any paper imported on or after the 13th day of June, 1939, and chargeable with the duty mentioned at the said reference number 15 is intended for use in the printing of paper-covered novels, the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, permit such paper to be imported without payment of the said duty or may repay any such duty paid at importation. | The duty on unprinted paper. |
Part IV.
The Finance Act, 1936 (No. 31 of 1936).
Ref. No. | Section or Schedule Amended. | Nature of Amendment. | General Subject Matter of Amendment. |
6 | First Schedule, reference number 11. | (a) The duty mentioned at the said reference number 11 shall be charged, levied, and paid at the rate of an amount equal to sixty per cent, of the value of the article in lieu of the rate mentioned in the third column at the said reference number. (b) The provisions of Section 8 of the Finance Act, 1919, shall apply to the duty mentioned at the said reference number 11 with the substitution of the expression “the area of application of the Acts of the Oireachtas” for the expression “Great Britain and Ireland” and as though articles chargeable with the said duty were mentioned in the Second Schedule to the said Act in the list of goods to which two-thirds of the full rate is made applicable as a preferential rate. | The duty on certain cement-mixing machinery. |
7 | First Schedule, reference number 27. | In the second column at the said reference number 27, as amended at reference number 17 in the Fourth Schedule to the Finance Act, 1937 (No. 18 of 1937), and at reference number 10 in the Second Schedule to the Finance Act, 1938 (No. 25 of 1938), the following paragraph shall be added, that is to say:— “(t) clock cases.” | Extension of the duty on articles of casein, etc. |
Part V.
The Finance Act, 1937 (No. 18 of 1937).
Ref. No. | Section or Schedule Amended. | Nature of Amendment. | General Subject Matter of Amendment. |
8 | First Schedule, reference number 12. | In the second column at the said reference number 12, the words “or a plaiting” shall be inserted after the word “braiding”. | Extension of the duty οn certain braid. |
Part VI.
The Finance Act, 1938 (No. 25 of 1938).
Ref. No. | Section or Schedule Amended. | Nature of Amendment. | General Subject Matter of Amendment. |
9 | First Schedule, reference number 13. | In the second column at the said reference number 13, the words “and are completely or substantially assembled” shall be added at the end of paragraph (c). | The duty on transformers for neon tubes. |
10 | First Schedule, reference number 14. | The duty mentioned at the said reference number 14 shall be charged, levied, and paid at the rate of an amount equal to sixty per cent, of the value of the article in lieu of the rate mentioned in the third column at the said reference number | The duty on certain textile floor coverings. |
FOURTH SCHEDULE.
Customs Duties in respect of which A Licensing Provision shall apply.
Ref. No. | Enactment Imposing the Duty. | General Description of the Duty. |
1 | The Finance (Customs Duties) (No. 2) Act, 1932 (No. 11 of 1932), Section 11, as amended by subsequent enactments. | The duty on bedsteads and certain wooden furniture. |
2 | The Finance Act, 1932 (No. 20 of 1932), Section 11 and reference number 35 in the First Schedule, as amended at reference number 5 in the Eighth Schedule to the Finance Act, 1935 (No. 28 of 1935). | The duty on certain sports requisites. |
3 | The Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932), Section 1 and reference No. 2 in the First Schedule. | The duty on certain engraved articles. |
4 | The Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932), Section 1 and reference number 3 in the First Schedule. | The duty on date and marking stamps of rubber. |
5 | The Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932), Section 1 and reference number 5 in the First Schedule. | The duty on spectacles, monocles, and other eye-glasses. |
6 | The Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932), Section 1 and reference number 7 in the First Schedule. | The duty on certain articles of gold, silver, and electroplate. |
7 | The Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932), Section 1 and reference number 11 in the First Schedule, as amended by subsequent enactments. | The duty on picture frames of wood. |
8 | The Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932), Section 1 and reference number 28 in the First Schedule, as amended at reference number 6 in the Fourth Schedule to the Finance Act, 1936 (No. 31 of 1936). | The duty on Christmas stockings, etc. |
9 | The Finance Act, 1933 (No. 15 of 1933), Section 4 and reference number 15 in Part I of the First Schedule. | The duty on advertising signs of box type. |
10 | The Finance Act, 1933 (No. 15 of 1933), Section 4 and reference number 20 in Part I of the First Schedule. | The duty on certain manufactured articles of steel. |
11 | The Finance Act, 1934 (No. 31 of 1934), Section 8 and reference number 8 in the First Schedule. | The duty on articles of iron or steel wire. |
12 | The Finance Act, 1934 (No. 31 of 1934), Section 8 and reference number 13 in the First Schedule, as amended at reference number 15 in the Fourth Schedule to the Finance Act, 1936 (No. 31 of 1936). | The duty on photographic prints. |
13 | The Finance Act, 1934 (No. 31 of 1934), Section 8 and reference number 18 in the First Schedule, as amended by subsequent enactments. | The duty on filled shot cartridges. |
14 | The Finance Act, 1934 (No. 31 of 1934), Section 8 and reference number 28 in the First Schedule. | The duty on certain rugs. |
15 | The Finance Act, 1934 (No. 31 of 1934), Section 9 and the Second Schedule, as amended by subsequent enactments. | The duty on boots and shoes. |
16 | The Finance Act, 1935 (No. 28 of 1935), Section 10 and reference number 7 in the First Schedule, as amended at reference number 12 in the Fourth Schedule to the Finance Act, 1937 (No. 18 of 1937). | The duty on certain metal frames and sashes, etc. |
17 | The Finance Act, 1936 (No. 31 of 1936), Section 7 and reference number 27 in the First Schedule, as amended by subsequent enactments. | The duty on casein, etc., goods. |
18 | The Finance Act, 1936 (No. 31 of 1936), Section 7 and reference number 30 in the First Schedule. | The duty on certain toys. |
19 | The Finance Act, 1936 (No. 31 of 1936), Section 7 and reference number 31 in the First Schedule. | The duty on tennis balls. |
20 | The Finance Act, 1936 (No. 31 of 1936), Section 7 and reference number 44 in the First Schedule. | The duty on rubber compounds. |
21 | The Finance Act, 1938 (No. 25 of 1938), Section 15 and reference number 12 in the First Schedule. | The duty on certain lampshades. |
FIFTH SCHEDULE.
Customs Duties Terminated.
Ref. No. | Enactment Imposing or Defining the Duty. | Particulars of the Duty. | General Description of the Duty. |
1 | The Finance Act, 1932 (No. 20 of 1932), Section 11 and reference number 23 in the First Schedule. | The duty mentioned at the said reference number 23, so far as not already terminated. | The duty on bicycles and tricycles. |
2 | The Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932), Section 1 and reference number 14 in the First Schedule, as amended a t reference number 4 in the Seventh Schedule to the Finance Act, 1933 (No. 15 of 1933), and at reference number 6 (c) in the Second Schedule to the Finance (Customs and Excise Duties) Act, 1933 (No. 52 of 1933), and at reference number 9 in the Seventh Schedule to the Finance Act, 1934 (No. 31 of 1934), and at reference number 7 in the Eighth Schedule to the Finance Act, 1935 (No. 28 of 1935). | The duty mentioned at the said reference number 14 as amended at the said reference numbers 4, 6 (c), 9, and 7. | The duty on certain manufactured articles of brass, bronze, or gunmetal. |
3 | The Finance (Customs and Excise Duties) Act, 1933 (No. 52 of 1933), Section 2, as amended by the Emergency Imposition of Duties (No. 75) Order, 1935, made under the Emergency Imposition of Duties Act, 1932 (No. 16 of 1932), and by Section 14 of the Finance (Agreement with United Kingdom) Act, 1938 (No. 12 of 1938), and reference number 8 in the Third Schedule to that Act. | The duty imposed by the said section 2 as amended by the said Order and the said Section 14. | The duty on grass seeds. |
4 | The Finance (Customs and Excise Duties) Act, 1933 (No. 52 of 1933), Section 4 and reference number 1 in the First Schedule. | The duty mentioned at the said reference number 1. | The duty on bicycle hubs. |
5 | The Finance Act, 1934 (No. 31 of 1934), Section 8 and reference number 33 in the First Schedule. | The duty mentioned at the said reference number 33. | The duty on raw bovine skins and hides. |
6 | The Finance Act, 1935 (No. 28 of 1935), Section 10 and reference number 17 in the First Schedule. | The duty mentioned at the said reference number 17. | The duty on certain ply yarns. |
7 | The Finance Act, 1935 (No. 28 of 1935), Section 11 and reference number 2 in the Second Schedule. | The duty mentioned at the said reference number 2. | The duty on linoleum. |
8 | The Finance Act, 1935 (No. 28 of 1935), Section 11 and reference number 3 in the Second Schedule. | The duty mentioned at the said reference number 3. | The duty on oilcloth. |
SIXTH SCHEDULE.
Enactments Repealed.
Session and Chapter or Number and Year. | Short Title. | Extent of Repeal. | Date of Repeal. |
3 & 4 Will. IV. c. 68. | Licensing (Ireland) Act, 1833. | Section 12 | The passing of this Act. |
5 & 6 Geo. V. c. 89. | Finance (No. 2) Act, 1915 | Section 15 | The passing of this Act. |
9 & 10 Geo. V. c. 32. | Finance Act, 1919 | Section 13 | The passing of this Act. |
No. 62 of 1924 | The passing of this Act. | ||
No. 20 of 1932 | Sub-section (1) of Section 3. | The 6th day of April, 1939. |