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Uimhir 33 de 1939.
ACHT AIRGEADAIS (Uimh. 2), 1939.
[14adh Mí na Nodlag, 1939.]
CUID I.
Cain Ioncuim.
Asbhaintí cánach ioncuim tar éis an 5adh Abrán, 1940.
1.—(1) Gach suim a híocfar no a hasbhainfear i leith cánach ioncuim fé cheann dhá mhí tar éis an 5adh lá d'Abrán, 1940, agus gan inti ach íoc no asbhaint a déanfar de bhuadh ailt 6 den Acht um Bhailiú Shealadach Cánach, 1927 (Uimh. 7 de 1927), i leith cánach ioncuim in aghaidh na bliana dar tosach an 6adh lá d'Abrán, 1940, is do réir sé scillinge agus reul sa phunt a háirmheofar í agus beidh feidhm agus éifeacht ag an alt san 6 maidir léi amhail is gurbh é an ráta san an ráta caighdeánach cánach ioncuim don bhliain dar thosach an 6adh lá d'Abrán, 1939.
(2) Beidh feidhm agus éifeacht ag na forálacha so leanas maidir le gach suim a híocfar no a hasbhainfear i leith cánach ioncuim fé cheann dhá mhí tar éis an 5adh lá d'Abrán, 1940, agus cuid di ina híoc no ina hasbhaint a déanfar i leith cánach ioncuim in aghaidh na bliana dar thosach an 6adh lá d'Abrán, 1939, agus an chuid eile dhi ina híoc no ina hasbhaint a déanfar, de bhuadh ailt 6 den Acht um Bhailiú Shealadach Cánach, 1927 (Uimh. 7 de 1927), i leith cánach ioncuim in aghaidh na bliana dar tosach an 6adh lá d'Abrán, 1940, sé sin le rá:—
(a) an chuid den tsuim sin is íoc no ashbhaint i leith cánach ioncuim in aghaidh na bliana dar thosach an 6adh lá d'Abrán, 1939, is do réir chúig scillinge agus reul sa phunt, eadhon, an ráta caighdeánach cánach ioncuim don bhliain sin, a háirmheofar í;
(b) an chuid den tsuim sin is íoc no asbhaint a déanfar, de bhuadh an ailt sin 6, i leith cánach ioncuim don bhliain dar tosach an 6adh lá d'Abrán, 1940, is do réir sé scillinge agus reul sa phunt a háirmheofar í agus beidh feidhm agus éifeacht ag an alt san 6 maidir léi amhail is gurbh é an ráta san an ráta caighdeánach cánach ioncuim don bhliain dar thosach an 6adh lá d'Abrán, 1939.
CUID II.
Custuim agus Mal.
Na diúitéthe ar shiúicre d'atharú.
2.—(1) In ionad na ndiúitéthe custum, na n-ais-tarraicí, agus an liúntais atá anois ann i leith siúicre, moláis, glúcóis, agus sacairín, éileofar, gearrfar agus íocfar, ar an siúicre, an molás, an glúcós, agus an sacairín uile a hiomportálfar an 9adh lá de Mhí na Samhna, 1939, no dá éis sin, na diúitéthe custum a luaidhtear sa dara colún de Chuid I den Chéad Sceideal a ghabhann leis an Acht so, agus íocfar agus lomhálfar i leith an tsiúicre, an mholáis, an ghlúcóis, agus an tsacairín uile a hiomportálfar amhlaidh na haistarraicí agus an liúntas atá leagtha amach i gCuid II den Chéad Sceideal san.
(2) In ionad na ndiúitéthe máil, na n-ais-tarraicí agus na liúntas atá anois ann i leith siúicre, moláis, glúcóis agus sacairín, éileofar, agus íocfar, amhail ar an 9adh lá de Mhí na Samhna, 1939, agus as san amach, ar an siúicre, an molás, an glúcós, agus an sacairín uile do rinneadh sa Stát, na diúitéthe máil a luaidhtear sa tríú colún agus sa cheathrú colún de Chuid I den Chéad Sceideal a ghabhann leis an Acht so, agus lomhálfar agus íocfar i leith an tsiúicre, an mholáis, an ghlúcóis agus an tsacairín uile do rinneadh amhlaidh na hais-tarraicí agus na liúntaisí atá leagtha amach i gCuid II den Chéad Sceideal san.
(3) Bainfidh alt 40 den Acht Airgid, 1932 (Uimh. 20 de 1932), leis na diúitéthe custum a forchuirtear leis an alt so fé mar a bhaineann an t-alt san leis na diúitéthe luaidhtear ann.
(4) Na forálacha atá i gCuid III den Chéad Sceideal a ghabhann leis an Acht Airgid, 1925 (Uimh. 28 de 1925), bainfid leis na diúitéthe, na hais-tarraicí agus na liúntaisí forchuirtear no lomháltar leis an alt so fé mar a bhaineann na forálacha san leis na diúitéthe, na hais-tarraicí agus na liúntaisí luaidhtear sa Chéad Sceideal san ach san i dteanta agus fé réir na n-atharuithe seo leanas, sé sin le rá:—
(a) i gclás 5 cuirfear an 9adh lá de Mhí na Samhna, 1939, in ionad an 6adh lá de Bhealtaine, 1925;
(b) i gclás 7 léireofar an tagairt d'ailt 26 agus 27 den Acht Airgid sin 1925 mar thagairt don alt so.
(5) Bainfidh alt 25 den Acht Airgid, 1931 (Uimh. 31 de 1931), leis na diúitéthe, na hais-tarraicí agus na liúntaisí forchuirtear no lomháltar leis an alt so fé mar a bhaineann sé leis na diúitéthe, na hais-tarraicí agus na liúntaisí luaidhtear ann.
(6) Ní bheidh feidhm ná éifeacht ag alt 24 den Acht Airgid, 1933 (Uimh. 15 de 1933), maidir leis na diúitéthe custum a forchuirtear leis an alt so.
Atharú ar na diúitéthe ar earraí do rinneadh de shiúicre no ina mbíonn siúicre, etc.
3.—(1) In ionad na ndiúitéthe custum is inéilithe fé alt 9 den Acht Airgid, 1936 (Uimh. 31 de 1936), éileofar, gearrfar, agus íocfar diúité custum do réir na rátaí seo leanas ar na hearraí uile (ach na cinn a luaidhtear anso ina dhiaidh seo) a hiomportálfar an 9adh lá de Mhí na Samhna, 1939, no dá éis sin, agus do rinneadh de shiúicre no d'abhar eile mhilsithe no ina mbeidh a leithéid, sé sin le rá:—
(a) do réir dhá phingin go leith an punt más do réir mheáchainte a horduítear sa liost iomportála oifigiúil an earra d'iontráil ar í d'iomportáil, agus
(b) do réir dhá scilling agus pingin an galún más do réir tomhais a horduítear sa liost iomportála oifigiúil an earra d'iontráil ar í d'iomportáil.
(2) An diúité forchuirtear leis an alt so ní héileofar ná ní gearrfar é ar aon earra acu so leanas, sé sin le rá:—
(a) beoir,
(b) lionn ubhall,
(c) ullamhóidí cócó,
(d) bainne tiughtha lán-uachtair,
(e) torthaí i sioróip agus iad i gcannaí no i stáin séaluithe,
(f) glúcós,
(g) luibh-bheoir,
(h) mil, le n-a n-áirmhítear mil shaordha,
(i) molás (le n-a n-áirmhítear siúicre iompála agus gach siúicre eile agus gach eastóscán as siúicre nach féidir a lántástáil leis an bpólariscóip),
(j) lionn pioraí,
(k) ullamhóidí chun snasuithe,
(l) annlainn no tarsainn ullamhuithe ina bhfliucháin no ina quasi-fhliucháin,
(m) sacairín (le n-a n-áirmhítear substaintí den tsaghas no chun na húsáide céanna),
(n) galúnach agus púdair ghalúnaighe agus gach saghas galúnaighe tacair,
(o) súpanna,
(p) biotáille,
(q) siúicre,
(r) earraí is ionchurtha fé dhiúité mar mhilseoga siúicre,
(s) uiscí búird,
(t) tobac,
(u) ullamhóidí maiseacháin,
(v) fíon,
(w) bainne tiormuithe no púdaruithe,
(x) earraí déanta ar fad no go leathrannach de bhainne thiormuithe no phúdaruithe.
(3) An diúité forchuirtear leis an alt so is breis é ar aon diúité is inéilithe ar aon bhiotáille do húsáideadh chun na hearra do dhéanamh no d'ullamhú ach beidh sé in ionad aon diúité dob inéilithe, mara mbeadh so, ar aon táthchuid eile do húsáideadh chun na hearra do dhéanamh no d'ullamhú.
(4) Bainfidh alt 40 den Acht Airgid, 1932 (Uimh. 20 de 1932), leis an diúité forchuirtear leis an alt so fé mar a bhaineann an t-alt san leis na diúitéthe luaidhtear ann.
Atharú ar rátaí an diúité ar thobac.
4.—(1) An diúité custum ar thobac a forchuirtear le halt 20 den Acht Airgid, 1932 (Uimh. 20 de 1932), éileofar, gearrfar, agus íocfar é, maidir le tobac a hiomportálfar an 9adh lá de Mhí na Samhna, 1939, no dá éis sin, do réir na rátaí 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 9 den Acht Airgeadais, 1939 (Uimh. 18 de 1939).
(2) An diúité máil ar thobac a forchuirtear le halt 19 den Acht Airgid, 1934 (Uimh. 31 de 1934), éileofar, gearrfar, agus íocfar é, amhail ar an 9adh lá de Mhí na Samhna, 1939, agus as san amach, do réir na rátaí fé seach a luaidhtear i gCuid II agus i gCuid 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 9 den Acht Airgeadais, 1939 (Uimh. 18 de 1939).
(3) Bainfidh fo-ailt (2) go (5) den alt san 19 den Acht Airgid, 1934, le tobac is ionchurta 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 na críche sin, déanfar tagairtí sna fo-ailt sin (2) go (5) den alt san 19 do Choda I agus II fé seach den Séú Sceideal a ghabhann leis an Acht Airgid, 1934, do léiriú agus beidh éifeacht acu mar thagairtí do Choda II agus III fé seach den Dara Sceideal a ghabhann leis an Acht so.
Atharú ar rátaí na ndiúitéthe custum ar bheoir.
5.—(1) In ionad na ndiúitéthe custum a forchuirtear le fo-alt (1) d'alt 5 den Finance Act, 1920, éileofar, gearrfar, agus íocfar diúité custum do réir na rátaí seo leanas ar gach mum, beoir dhubh no spriúis, fionn-bheoir Bherlíneach agus ullamhóidí eile (brachuithe no nea-mbrachuithe) den chinéal chéanna a hiomportálfar an 9adh lá de Mhí na Samhna, 1939, no dá éis, sé sin le rá:—
(a) dhá phunt fhichead agus deich scillinge ar gach sé galúin tríochad de bheoir go mbeidh a foirt, no go rabhadar roimh an mbrachú, ar sandlús nach mó ná míle, dhá chéad, agus cúig grádanna déag;
(b) sé púint fhichead agus ocht scillinge ar gach sé galúin tríochad de bheoir go mbeidh a foirt, no go rabhadar roimh an mbrachú, ar sandlús is mó ná míle, dhá chéad, agus cúig grádanna déag.
(2) In ionad an diúité chustum a forchuirtear le fo-alt (3) d'alt 5 den Finance Act, 1920, éileofar, gearrfar, agus íocfar, ar an mbeoir uile de shaghas ar bith (seachas beoir is ionchurtha fén diúité forchuirtear leis an bhfo-alt san roimhe seo den alt so) a hiomportálfar an 9adh lá de Mhí na Samhna, 1939, no dá éis sin, diúité custum do réir chúig púint, dhá scilling déag, agus reul ar gach sé galúin tríochad de bheoir go mbeidh a foirt, no go rabhadar roimh an mbrachú, ar sandlús de mhíle agus cúig grádanna caogad.
(3) Nuair a déanfar beoir iomportálta d'easportáil no í loingsiú chun úsáide mar stóranna agus a cuirfear ina luighe ar na Coimisinéirí Ioncuim gur híocadh an diúité forchuirtear le ceachtar de sna fo-ailt sin roimhe seo den alt so, lomhálfar agus íocfar, in ionad an ais-tarraic is iníoctha fé fho-alt (3) d'alt 5 den Finance Act, 1920, ais-tarrac a háirmheofar do réir sandlúis bhunaidh na beorach san, eadhon, ais-tarrac de chúig púint, dhá scilling déag agus leath-reul ar gach sé galúin tríochad de bheoir gur míle agus cúig grádanna caogad ba shandlús bunaidh di.
(4) I gcás beorach is ionchurtha fén diúité forchuirtear le fo-alt (2) den alt so no i gcás beorach ar a mbeidh ais-tarrac fé fho-alt (3) den alt so iníoctha, má bhíonn sandlús na beorach san deifriúil leis an sandlús a luaidhtear sa bhfo-alt san (2) no sa bhfo-alt san (3) (pé acu bhaineann leis an gcás) atharófar go cothromúil an diúité sin no an t-aistarrac san (pé acu é).
(5) Ní bheidh feidhm ná éifeacht ag alt 24 den Acht Airgid, 1933 (Uimh. 15 de 1933), maidir le ceachtar de sna diúitéthe custum a forchuirtear leis an alt so.
Atharú ar rátaí na ndiúitéthe máil ar bheoir.
6.—(1) In ionad an diúité mháil a forchuirtear le halt 6 den Finance Act, 1920, éileofar, gearrfar, agus íocfar ar an mbeoir uile grúdófar sa Stát an 9adh lá de Mhí na Samhna, 1939, no dá éis sin, diúité máil do réir chúig púint agus dhá scilling déag ar gach sé galúin tríochad d'fhoirt de shandlús míle agus cúig grádanna caogad.
(2) Nuair a heasportálfar beoir mar earra cheannaíochta no chun úsáide mar stóranna luinge agus a cuirfear ina luighe ar na Coimisinéirí Ioncuim gur híocadh an diúité máil a forchuirtear leis an alt so, lomhálfar agus íocfar, in ionad an ais-tarraic is iníoctha fé alt 6 den Finance Act, 1920, ais-tarrac a háirmheofar do réir sandlúis bhunaidh na beoradh san, eadhon, ais-tarrac de chúig púint dhá scilling déag agus leath-reul ar gach sé galúin tríochad gur míle agus cúig grádanna caogad ba shandlús bunaidh di.
(3) Maidir le beoir go mbeidh a sandlús deifriúil leis an sandlús a luaidhtear sa bhfo-alt san den alt so bhaineann leis an gcás, atharófar go cothromúil an diúité is inéilithe no an t-ais-tarrac is iníoctha (pé acu é) de bhun an ailt seo.
Atharú ar rátaí na ndiúitéthe ar bhiotáille.
7.—(1) Leasófar mar leanas an Finance Act, 1920, maidir le hearraí a hiomportálfar an 9adh lá de Mhí na Samhna, 1939, no dá éis sin, agus beidh éifeacht aige dá réir sin, sé sin le rá:—
(a) an Tríú Sceideal a ghabhann leis an Acht so cuirfear é sa Finance Act, 1920, sin in ionad Coda I den Chéad Sceideal a ghabhann leis an Acht san;
(b) déanfar na tagairtí i bhfo-alt (1) d'alt 3 den Finance Act, 1920, sin do Chuid I den Chéad Sceideal a ghabhann leis an Acht san do léiriú, agus beidh éifeacht acu, mar thagairtí don Tríú Sceideal a ghabhann leis an Acht so.
(2) An diúité máil a forchuirtear le fo-alt (2) d'alt 3 den Finance Act, 1920, éileofar, gearrfar, agus íocfar é, amhail ar an 9adh lá de Mhí na Samhna, 1939, agus as san amach, do réir cheithre púint, dhá scilling agus reul an galún (ar n-a áireamh do réir phromhtha) in ionad an ráta luaidhtear sa bhfo-alt san (2).
(3) Ní oibreoidh éinní san alt so chun biotáille neamh-aibidh do shaoradh o sna diúitéthe custum breise no ón diúité máil breise forchuirtear uirthi le halt 9 den Acht Airgid, 1926 (Uimh. 35 de 1926), ná chun dochar ná deifir do dhéanamh do sna diúitéthe sin.
CUID III.
Diuitethe Bais.
Méadú ar rátaí áirithe diúité estáit.
8.—(1) I gcás daoine éagfaidh tar éis an 8adh lá de Mhí na Samhna, 1939, déanfar na rátaí diúité estáit atá leagtha amach sa Dara Sceideal a ghabhann leis an Acht Airgid, 1931 (Uimh. 31 de 1931), do mhéadú fé seach mar leanas sa mhéid go mbainfid le hestáit gur mó a luach colna ná deich míle punt, sé sin le rá:—
(a) sa mhéid go mbaineann na rátaí sin le hestáit gur mó ná deich míle punt agus nach mó ná caoga míle punt a luach colna méadófar gach ráta fé leith acu an deichiú cuid dá mhéid féin, agus
(b) sa mhéid go mbaineann na rátaí sin le hestáit gur mó ná caoga míle punt a luach colna méadófar gach ráta fé leith acu an cúigiú cuid dá mhéid féin.
(2) Má díoladh no má morgáistíodh bona fide roimh an 9adh lá de Mhí na Samhna, 1939, ar lán-chomaoin airgid no luacha airgid, leas feitheamhach do réir bhrí Coda I den Finance Act, 1894, in aon mhaoin (seachas maoin is tuigthe do dhul, ar éag do dhuine, chun duine eile de bhuadh ailt 26 den Acht Airgid, 1931 (Uimh. 31 de 1931), ar n-a leasú le hailt 29 agus 30 den Acht Airgid, 1934 (Uimh. 31 de 1934)), ansan, ar thuitim i seilbh don leas san, ní bheidh aon diúité iníoctha ar an maoin sin, ag an gceannuitheoir no ag an morgáistí, seachas mar do bheadh iníoctha dá mba ná hachtófaí an t-alt so agus, i gcás morgáiste, áirmheofar ina mhuirear i ndiaidh mhuirear an mhorgáistí aon diúité níos aoirde is iníoctha ag an morgáisteoir.
CUID IV.
Generalta.
Cúram agus bainistí cánacha agus diúitéthe.
9.—Cuirtear fé chúram agus fé bhainistí na gCoimisinéirí Ioncuim leis seo gach cáin agus diúité forchuirtear leis an Acht so.
Gearr-theideal agus léiriú.
10.—(1) Féadfar an tAcht Airgeadais (Uimh. 2), 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, léireofar í i dteanta na reacht a bhaineann leis na diúitéthe máil agus le bainistí na ndiúitéthe sin.
CEAD SCEIDEAL.
SIUICRE, MOLAS, GLUCOS, SACAIRIN—RATAI DIUITETHE, AIS-TARRAICI AGUS LIUNTAISI.
CUID I.—DIUITETHE.
Diúitéthe Máil | ||||||||||
Earraí | Diúitéthe Custum | Siúicre agus Molás do rinneadh ar fad as Biatas do fásadh in Éirinn | Gach Earra Eile | |||||||
s. | d. | s. | d. | s. | d. | |||||
Siúicre thaisbeánann pólarú is mó ná ocht ngráid nóchad ar n-a thástáil leis an bpólariscóip ... ... ... ... | an cmt. | 23 | 4 | 8 | 2 | 23 | 4 | |||
Siúicre de phólarú nach mó ná sé gráid sheachtód ... ... | ,, | 11 | 2 | 3 | 11 | 11 | 2 | |||
Siúicre de ghrád phólaruithe:— | ||||||||||
Is mó ná | 76 | agus nach mó ná | 77 | ,, | 11 | 6.8 | 4 | 0.6 | 11 | 6.8 |
,, | 77 | ,, | 78 | ,, | 11 | 11.3 | 4 | 2.1 | 11 | 11.3 |
,, | 78 | ,, | 79 | ,, | 12 | 3.8 | 4 | 3.7 | 12 | 3.8 |
,, | 79 | ,, | 80 | ,, | 12 | 8.3 | 4 | 5.3 | 12 | 8.3 |
,, | 80 | ,, | 81 | ,, | 13 | 0.8 | 4 | 6.8 | 13 | 0.8 |
,, | 81 | ,, | 82 | ,, | 13 | 5.2 | 4 | 8.4 | 13 | 5.2 |
,, | 82 | ,, | 83 | ,, | 13 | 9.7 | 4 | 10.0 | 13 | 9.7 |
,, | 83 | ,, | 84 | ,, | 14 | 2.8 | 4 | 11.7 | 14 | 2.8 |
,, | 84 | ,, | 85 | ,, | 14 | 7.8 | 5 | 1.5 | 14 | 7.8 |
,, | 85 | ,, | 86 | ,, | 15 | 0.8 | 5 | 3.3 | 15 | 0.8 |
,, | 86 | ,, | 87 | ,, | 15 | 5.9 | 5 | 5.0 | 15 | 5.9 |
,, | 87 | ,, | 88 | ,, | 15 | 11.5 | 5 | 7.0 | 15 | 11.5 |
,, | 88 | ,, | 89 | ,, | 16 | 5.1 | 5 | 8.9 | 16 | 5.1 |
,, | 89 | ,, | 90 | ,, | 16 | 11.8 | 5 | 11.3 | 16 | 11.8 |
Is mó ná | 90 | agus nach mó ná | 91 | an cmt. | 17 | 6.5 | 6 | 1.6 | 17 | 6.5 |
,, | 91 | ,, | 92 | ,, | 18 | 1.2 | 6 | 4.0 | 18 | 1.2 |
,, | 92 | ,, | 93 | ,, | 18 | 8.0 | 6 | 6.4 | 18 | 8.0 |
,, | 93 | ,, | 94 | ,, | 19 | 2.7 | 6 | 8.7 | 19 | 2.7 |
,, | 94 | ,, | 95 | ,, | 19 | 9.4 | 6 | 11.1 | 19 | 9.4 |
,, | 95 | ,, | 96 | ,, | 20 | 4.1 | 7 | 1.4 | 20 | 4.1 |
,, | 96 | ,, | 97 | ,, | 20 | 10.8 | 7 | 3.8 | 20 | 10.8 |
,, | 97 | ,, | 98 | ,, | 21 | 5.6 | 7 | 6.1 | 21 | 5.6 |
Molás (ach amháin nuair a tógtar amach é chun a úsáidthe ag stilléir ceadúnuithe i ndéanamh biotáille) agus siúicre iompála agus gach siúicre agus súgh siúicre eile nach féidir a thástáil go hiomlán leis an bpólariscóip agus ná héilítear diúité air go speisialta do réir na bhforálacha eile den Chuid seo den Sceideal so:— | ||||||||||
Má bhíonn 70 per cent. no níos mó d'abhar mhilsithe ionta ... ... ... | an cmt. | 15 | 5 | 5 | 5 | 15 | 5 | |||
Má bhíonn níos lugha ná 70 per cent. agus níos mó ná 50 per cent. d'abhar mhilsithe ionta ... ... ... | ,, | 11 | 2 | 3 | 11 | 11 | 2 | |||
Mara mbeidh thar 50 per cent. d'abhar mhilsithe ionta ... ... ... | ,, | 5 | 7 | 2 | 0 | 5 | 7 | |||
Is tuigthe an t-abhar milsithe do bheith có-mhéid le hiomlán an tsiúicre san earra mar a déanfar san amach le hainilís sa tslí ordóidh na Coimisinéirí Ioncuim | ||||||||||
Glúcós:— | ||||||||||
Soladach ... ... ... | an cmt. | 15 | 5 | -- | 15 | 5 | ||||
Ina fhliuchán ... ... ... | ,, | 11 | 2 | -- | 11 | 2 | ||||
Sacairín (le n-a n-áirmhítear substaintí den tsaghas no chun na húsáide céanna) ... ... | an t-unsa | 7 | 0 | -- | 7 | 0 | ||||
CUID II.—AIS-TARRAICI AGUS LIUNTAISI.
A.—CUSTUIM.
Cineál an Ais-Tarraic no an Liúntais | Méid no Ráta an Ais-Tarraic no an Liúntais | ||
(1) Ais-tarrac nuair a déanfar siúicre no molás ar ar híocadh diúité (le n-a n-áirmhítear siúicre no molás do rinneadh as siúicre no as molás ar ar híocadh diúité) agus do ghaibh tré mhonarcha shiúicre in Éirinn d'easportáil, no do chur ar bord luinge no do lóisteáil i mbannastórás chun é d'úsáid mar stóranna luinge. | I gcás moláis do rinneadh fé bhanna, suim is có-mhéid leis an diúité do híocadh agus, in aon chás eile, suim is có-mhéid leis an diúité do bheadh inéilithe nuair do hiomportálfaí earra den tsórt chéanna. | ||
(2) Ais-tarrac nuair a lóisteálfar i mbannastóras, chun a heasportála, beoir gur húsáideadh ina grúdú siúicre no glúcós ar ar híocadh diúité. | Suim is có-mhéid leis an diúité do híocadh ar an siúicre no ar an nglúcós. | ||
(3) Ais-tarrac nuair a heasportálfar no cuirfear ar bord luinge no lóisteálfar i mbannastóras chun a n-úsáidthe mar stóranna luinge, earraí (seachas beoir) gur húsáideadh ina ndéanamh no ina n-ullamhú in Éirinn aon tsiúicre, molás, glúcós no sacairín ar ar híocadh diúité. | Suim is có-mhéid leis an diúité is inéilithe ar an méid den tsiúicre, den mholás, den ghlúcós no den tsacairín is deimhin leis Coimisinéirí Ioncuim do húsáideadh i ndéanamh no in ullamhú na n-earraí no, i gcás déantúisí fuighligh, is deimhin leo atá sna hearraí. | ||
(4) Ais-tarrac a lomhálfar do ghlantóir ar mholás do rinneadh in Éirinn, as siúicre ar ar híocadh an diúité iomportála do réir an ráta reatha, agus a seachadadh do stilléir cheadúnuithe chun é d'úsáid i ndéanamh biotáille ... | an cmt. | s. 5 | d. 7 |
(5) Liúntas do ghlantóir ar mholás uár húsáideadh ach amháin mar bhia d'eallach stuic agus do rinneadh in Éirinn as siúicre ar ar híocadh an diúité iomportála do réir an ráta reatha ... ... ... ... ... ... | an cmt. | s. 5 | d. 7 |
B.—MAL.—SIUICRE AGUS MOLAS DO RINNEADH AR FAD AS BIATAS DO FASADH IN ÉIRINN.
Cineál an Ais-Tarraic no an Liúntais | Méid no Ráta an Ais-Tarraic no an Liúntais | ||
(1) Ais-tarrac ar shiúicre no molás ar ar híocadh diúité d'easportáil, no do chur ar bord luinge no do lóisteáil i mbanna-stóras chun é d'úsáid mar stóranna luinge. | Suim is có-mhéid leis an diúité do híocadh. | ||
(2) Ais-tarrac, nuair a lóisteálfar i mbannastóras, chun a heasportála, beoir gur húsáideadh ina grúdú siúicre ar ar híocadh diúité. | Suim is có-mhéid leis an diúité do híocadh ar an siúicre. | ||
(3) Ais-tarrac nuair a heasportálfar, no a cuirfear ar bord luinge no a lóisteálfar i mbanna-stóras chun a n-úsáidthe mar stóranna luinge, earraí (seachas beoir) gur húsáideadh ina ndéanamh no ina n-ullamhú in Éirinn aon tsiúicre no molás ar ar híocadh diúité. | Suim is có-mhéid leis an diúité do híocadh ar an méid den tsiúicre no den mholás is deimhin leis na Coimisinéirí Ioncuim do húsáideadh i ndéanamh no in ullamhú na n-earraí. | ||
(4) Ais-tarrac a lomhálfar do ghlantóir ar mholás do rinneadh in Éirinn as siúicre ar ar híocadh an diúité máil agus do seachadadh do stilléir cheadúnuithe chun é d'úsáid i ndéanamh biotáille ... ... ... ... ... ... | an cmt. | s. 2 | d 0 |
(5) Liúntas do ghlantóir ar mholás nár húsáideadh ach amháin mar bhia d'eallach stuic agus do rinneadh in Éirinn as siúicre ar ar híocadh an diúité máil ... ... ... | an cmt. | s. 2 | d. 0 |
C.—MAL.—GACH EARRA EILE.
Cineál an Ais-Tarraic no an Liúntais | Méid no Ráta an Ais-Tarraic no an Liúntais | ||
(1) Ais-tarrac nuair a déanfar siúicre, molás, glúcós no sacairín ar ar híocadh diúité d'easportáil, no do chur ar bord luinge no do lóisteáil i mbanna-stóras chun é d'úsáid mar stóranna luinge. | Suim is có-mhéid leis an diúité do híocadh. | ||
(2) Ais-tarrac nuair a lóisteálfar i mbannastóras, chun a heasportála, beoir gur húsáideadh ina grúdú siúicre no glúcós ar ar híocadh diúité. | Suim is có-mhéid leis an diúité do híocadh. | ||
(3) Ais-tarrac nuair a heasportálfar, no a cuirfear ar bord luinge no a lóisteálfar i mbanna-stóras chun a n-úsáidthe mar stóranna luinge, earraí (seachas beoir) gur húsáideadh ina ndéanamh no ina n-ullamhú in Éirinn aon tsiúicre, molás, glúcós no sacairín ar ar híocadh diúité. | Suim is có-mhéid leis an diúité do híocadh ar an méid den tsiúicre, den mholás, den ghlúcós no den tsacairín is deimhin leis na Coimisinéirí Ioncuim do húsáideadh i ndéanamh no in ullamhú na n-earraí. | ||
(4) Ais-tarrac a lomhálfar do ghlantóir ar mholás do rinneadh in Éirinn as siúicre ar ar híocadh an diúité máil do réir an ráta reatha agus do seachadadh do stilléir cheadúnuithe chun é d'úsáid i ndéanamh biotáille ... ... | an cmt. | s. 5 | d. 7 |
(5) Ais-tarrac ar ghlúcós ar ar híocadh diúité do lóisteáil i stóras a bheidh ceaduithe ag na Coimisinéirí Ioncuim fé Alt 2 den Manufactured Tobacco Act, 1863, chun tobac cavendish agus tobac negrohead do dhéanamh. | Suim is có-mhéid leis an ais-tarrac do bheadh iníoctha ar an nglúcós d'easportáil. | ||
(6) Liúntas do ghlantóir ar mholás nár húsáideadh ach amháin mar bhia d'eallach stuic agus do rinneadh in Éirinn as siúicre ar ar híocadh an diúité máil do réir an ráta reatha ... ... ... ... ... ... | an cmt. | s. 5 | d. 7 |
DARA SCEIDEAL.
DIÚITÉTHE AR THOBAC.
CUSTUIM.
CUID I.
Tobac Nea-Dhéanta:— | |||
Má bhíonn sé scúite no dí-loirgnithe:— | s. | d. | |
Agus 10 lb. no níos mó de fhliuchra i ngach 100 lb. meáchaint de ... ... ... ... ... ... ... ... | an lb. | 13 | 4½ |
Agus níos lugha ná 10 lb. de fhliuchra i ngach 100 lb. meáchaint de ... ... ... ... ... ... ... | ,, | 14 | 10½ |
Má bhíonn sé gan bheith scúite ná dí-loirgnithe:— | |||
Agus 10 lb. no níos mó de fhliuchra i ngach 100 lb. meáchaint de ... ... ... ... ... ... ... | ,, | 13 | 4 |
Agus níos lugha ná 10 lb. de fhliuchra i ngach 100 lb. meáchaint de ... ... ... ... ... ... ... | ,, | 14 | 10 |
An Ráta Iomlán | An Ráta Tosaíochta | ||||
Tobac Déanta, eadhon:— | s. | d. | s. | d. | |
Todóga ... ... ... ... ... ... | an lb. | 25 | 5 | 21 | 2⅙ |
Toitíní ... ... ... ... ... ... ... | ,, | 20 | 6 | 17 | 1 |
Cavendish no Negrohead ... ... ... ... | ,, | 19 | 6 | 16 | 3 |
Cavendish no Negrohead do rinneadh fé Bhanna ... | ,, | 16 | 11 | 14 | 1⅙ |
Tobac Déanta eile ... ... ... ... ... | ,, | 16 | 11 | 14 | 1⅙ |
Snaois agus níos mó ná 13 lb. de fhliuchra i ngach 100 lb. meáchaint di ... ... ... ... | ,, | 16 | 1 | 13 | 4⅚ |
Snaois agus gan níos mó ná 13 lb. de fhliuchra i ngach 100 lb. meáchaint di ... ... ... | ,, | 19 | 6 | 16 | 3 |
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. | 12 | 6 |
Go mbeidh níos lugha ná 10 lb. de fhliuchra i ngach 100 lb. meáchaint de ... ... ... ... ... ... ... | ,, | 13 | 10 |
Tobac Déanta, eadhon:— | |||
Cavendish no Negrohead do rinneadh fé Bhanna ... ... | ,, | 16 | 3 |
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. | 11 | 4 |
Go mbeidh níos lugha ná 10 lb. de fhliuchra i ngach 100 lb. meáchaint de ... ... ... ... ... ... ... | ,, | 12 | 7 |
Tobac Déanta, eadhon:— | |||
Cavendish no Negrohead do rinneadh fé Bhanna ... ... | ,, | 14 | 8 |
TRIU SCEIDEAL.
BIOTAILLE (RATAI AN GHNATH-DHIUITE CHUSTUM).
Tuairisc na Biotállle | Rátaí Tosaíochta | Lán-Rátaí | ||||||||||
I gCasg | I mBuidéal | I gCasg | I mBuidéal | |||||||||
£ | s. | d. | £ | s. | d. | £ | s. | d. | £ | s. | d. | |
Ar gach galún, ar n-a áireamh do réir phromhtha, dhíobh so— | ||||||||||||
Branda no rum ... ... | 4 | 2 | 10 | 4 | 3 | 10 | 4 | 5 | 4 | 4 | 6 | 4 |
Rum tacair no geinéibh ... | 4 | 2 | 11 | 4 | 3 | 11 | 4 | 5 | 5 | 4 | 6 | 5 |
Biotáille nea-milsithe seachas na saghsanna do luadhadh cheana ... ... ... | 4 | 2 | 11 | 4 | 2 | 11 | 4 | 5 | 5 | 4 | 5 | 5 |
Ar gach galún de bhiotáille chumhruithe ... ... | 6 | 12 | 0 | 6 | 13 | 0 | 6 | 16 | 0 | 6 | 17 | 0 |
Ar gach galún de licéirí, de chóirdil, de mheascáin agus d'ullamhóidí eile, i mbuidéal, a hiontrálfar i slí thaisbeánfaidh ná fuil an neart le tástáil ... | -- | 5 | 12 | 7 | -- | 5 | 15 | 11 | ||||
Ar gach galún, ar n-a áireamh do réir phromhtha, d'aon tsaghas biotáille nár luadhadh cheana, le n-a n-áirmhítear naphta agus alcól meitleach do glanadh chun go mbeidís ionóil, agus meascáin agus ullamhóidí ina bhfuil biotáille ... ... ... | 4 | 2 | 11 | 4 | 3 | 11 | 4 | 5 | 5 | 4 | 6 | 5 |
Number 33 of 1939.
FINANCE (No. 2) ACT, 1939.
ARRANGEMENT OF SECTIONS
INCOME TAX.
Section | |
CUSTOMS AND EXCISE.
Alteration of duties on articles made from or containing sugar, etc. | |
DEATH DUTIES.
GENERAL.
Sugar, Molasses, Glucose, Saccharin—Rates of duties, drawbacks and allowances
Duties on tobacco
Spirits (rates of ordinary customs duty)
Acts Referred to | |
No. 7 of 1927 | |
No. 20 of 1932 | |
No. 28 of 1925 | |
No. 31 of 1931 | |
No. 15 of 1933 | |
No. 31 of 1936 | |
No. 18 of 1939 | |
No. 31 of 1934 | |
No. 35 of 1926 | |
Number 33 of 1939.
FINANCE (No. 2) ACT, 1939.
PART I.
Income Tax.
Deductions of income tax after 5th April, 1940.
1.—(1) Every sum paid or deducted in respect of income tax within two months after the 5th day of April, 1940, which consists wholly of a payment or deduction made by virtue of section 6 of the Provisional Collection of Taxes Act, 1927 (No. 7 of 1927), in respect of income tax for the year beginning on the 6th day of April, 1940, shall be calculated at the rate of six shillings and sixpence in the pound, and the said section 6 shall apply and have effect in relation thereto as if that rate had been the standard rate of income tax for the year beginning on the 6th day of April, 1939.
(2) The following provisions shall apply and have effect in relation to every sum paid or deducted in respect of income tax within two months after the 5th day of April, 1940, which consists partly of a payment or deduction made in respect of income tax for the year beginning on the 6th day of April, 1939, and partly of a payment or deduction made, by virtue of section 6 of the Provisional Collection of Taxes Act, 1927 (No. 7 of 1927), in respect of income tax for the year beginning on the 6th day of April, 1940, that is to say:—
(a) so much of the said sum as consists of a payment or deduction in respect of income tax for the year beginning on the 6th day of April, 1939, shall be calculated at the rate of five shillings and sixpence in the pound, being the standard rate of income tax for that year;
(b) so much of the said sum as consists of a payment or deduction made, by virtue of the said section 6, in respect of income tax for the year beginning on the 6th day of April, 1940, shall be calculated at the rate of six shillings and sixpence in the pound, and the said section 6 shall apply and have effect in relation thereto as if that rate had been the standard rate of income tax for the year beginning on the 6th day of April, 1939.
PART II.
Customs and Excise.
Alteration of duties on sugar.
2.—(1) In lieu of the present customs duties, drawbacks, and allowance in respect of sugar, molasses, glucose, and saccharin, there shall be charged, levied, and paid in respect of all sugar, molasses, glucose, and saccharin imported on or after the 9th day of November, 1939, the customs duties specified in the second column of Part I of the First Schedule to this Act, and there shall be paid and allowed in respect of all sugar, molasses, glucose, and saccharin so imported the drawbacks and allowance set out in Part II of the said First Schedule.
(2) In lieu of the present excise duties, drawbacks, and allowances in respect of sugar, molasses, glucose, and saccharin, there shall, as on and from the 9th day of November, 1939, be charged, levied, and paid in respect of all sugar, molasses, glucose, and saccharin made within the State the excise duties specified in the third and fourth columns of Part I of the First Schedule to this Act, and there shall be allowed and paid in respect of all sugar, molasses, glucose, and saccharin so made, the drawbacks and allowances set out in Part II of the said First Schedule.
(3) Section 40 of the Finance Act, 1932 (No. 20 of 1932), shall apply in relation to the customs duties imposed by this section in like manner as the said section applies in relation to the duties mentioned therein.
(4) The provisions contained in Part III of the First Schedule to the Finance Act, 1925 (No. 28 of 1925), shall apply in relation to the duties, drawbacks, and allowances imposed or allowed by this section in like manner as those provisions apply in relation to the duties, drawbacks, and allowances mentioned in the said First Schedule, but with and subject to the following modifications, that is to say:—
(a) in clause 5, the 9th day of November, 1939, shall be substituted for the 6th day of May, 1925;
(b) in clause 7, the reference to sections 26 and 27 of the said Finance Act, 1925, shall be construed as a reference to this section.
(5) Section 25 of the Finance Act, 1931 (No. 31 of 1931), shall apply in relation to the duties, drawbacks, and allowances imposed or allowed by this section in like manner as it applies in relation to the duties, drawbacks, and allowances mentioned therein.
(6) Section 24 of the Finance Act, 1933 (No. 15 of 1933), shall not apply or have effect in relation to the customs duties imposed by this section.
Alteration of duties on articles made from or containing sugar, etc.
3.—(1) In lieu of the duties of customs chargeable under section 9 of the Finance Act, 1936 (No. 31 of 1936), there shall be charged, levied, and paid on all articles (with the exceptions hereinafter mentioned) imported on or after the 9th day of November, 1939, and made from or containing sugar or other sweetening matter, a duty of customs at the following rates, that is to say:—
(a) if the article is prescribed in the official import list to be entered on importation by weight, at the rate of two pence and one half-penny the pound, and
(b) if the article is prescribed in the official import list to be entered on importation by measure, at the rate of two shillings and one penny the gallon.
(2) The duty imposed by this section shall not be charged or levied on any of the following articles, that is to say:—
(a) beer,
(b) cider,
(c) cocoa preparations,
(d) condensed full cream milk,
(e) fruits in syrup in sealed tins or cans,
(f) glucose,
(g) herb beer,
(h) honey, including artificial honey,
(i) molasses (including invert sugar and all other sugar and extracts from sugar which cannot be completely tested by the polariscope),
(j) perry,
(k) polishing preparations,
(l) prepared liquid or quasi-liquid sauces or condiments,
(m) saccharin (including substances of a like nature or use),
(n) soaps and soap powders and all descriptions of soap substitutes,
(o) soups,
(p) spirits,
(q) sugar,
(r) articles charged with duty as sugar confectionery,
(s) table waters,
(t) tobacco,
(u) toilet preparations,
(v) wine,
(w) dried or powdered milk,
(x) articles made wholly or partly of dried or powdered milk.
(3) The duty imposed by this section shall be in addition to any duty chargeable in respect of any spirits used in the manufacture or preparation of the article, but in lieu of any duty which might otherwise be chargeable on any other ingredient used in the manufacture or preparation of the article.
(4) Section 40 of the Finance Act, 1932 (No. 20 of 1932), shall apply in relation to the duty imposed by this section in like manner as the said section applies in relation to the duties mentioned therein.
Alteration of rates of duty on tobacco.
4.—(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 9th day of November, 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 9 of the Finance Act, 1939 (No. 18 of 1939).
(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 9th day of November, 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 9 of the Finance Act, 1939 (No. 18 of 1939).
(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 customs duties on beer.
5.—(1) In lieu of the duties of customs imposed by sub-section (1) of section 5 of the Finance Act, 1920, there shall be charged, levied, and paid on all mum, spruce or black beer, Berlin white beer, and other preparations (whether fermented or not fermented) of a similar character imported on or after the 9th day of November, 1939, a duty of customs at the following rates, that is to say:—
(a) for every thirty-six gallons of beer of which the worts are, or were before fermentation, of a specific gravity not exceeding one thousand two hundred and fifteen degrees—twenty-two pounds and ten shillings;
(b) for every thirty-six gallons of beer of which the worts are, or were before fermentation, of a specific gravity exceeding one thousand two hundred and fifteen degrees—twenty-six pounds and eight shillings.
(2) In lieu of the duty of customs imposed by sub-section (2) of section 5 of the Finance Act, 1920, there shall be charged, levied, and paid on all beer of any description (other than beer chargeable with the duty imposed by the foregoing sub-section of this section) imported on or after the 9th day of November, 1939, a duty of customs at the rate of five pounds, twelve shillings and sixpence for every thirty-six gallons of beer of which the worts were before fermentation of a specific gravity of one thousand and fifty-five degrees.
(3) In lieu of the drawback payable under sub-section (3) of section 5 of the Finance Act, 1920, there shall be allowed and paid on exportation or shipment for use as stores of imported beer on which it is shown, to the satisfaction of the Revenue Commissioners, that the duty imposed by either of the foregoing sub-sections of this section has been paid a drawback, calculated according to the original specific gravity of such beer, at the rate of five pounds, twelve shillings and three pence on every thirty-six gallons of beer of which the original specific gravity was one thousand and fifty-five degrees.
(4) Where, in the case of beer which is chargeable with the duty imposed by sub-section (2) of this section or in the case of beer on which drawback under sub-section (3) of this section is payable, the specific gravity of such beer is different from the specific gravity mentioned in the said sub-section (2) or in the said sub-section (3) (whichever is relevant), the said duty or the said drawback (as the case may be) shall be varied proportionately.
(5) Section 24 of the Finance Act, 1933 (No. 15 of 1933), shall not apply or have effect in relation to either of the duties of customs imposed by this section.
Alteration of rates of excise duties on beer.
6.—(1) In lieu of the duty of excise imposed by section 6 of the Finance Act, 1920, there shall be charged, levied, and paid on all beer brewed within the State on or after the 9th day of November, 1939, a duty of excise at the rate of five pounds and twelve shillings for every thirty-six gallons of worts of a specific gravity of one thousand and fifty-five degrees.
(2) In lieu of the drawback payable under section 6 of the Finance Act, 1920, there shall be allowed and paid on exportation as merchandise or for use as ship's stores of beer on which it is shown, to the satisfaction of the Revenue Commissioners, that the duty of excise imposed by this section has been paid a drawback calculated according to the original specific gravity of such beer, at the rate of five pounds, twelve shillings and three pence for every thirty-six gallons of which the original specific gravity was one thousand and fifty-five degrees.
(3) In the case of beer of which the specific gravity is different from the specific gravity mentioned in the relevant sub-section of this section, the duty chargeable or the drawback payable (as the case may be) in pursuance of this section shall be varied proportionately.
Alteration of rates of duties on spirits.
7.—(1) The Finance Act, 1920, shall, in respect of articles imported on or after the 9th day of November, 1939, be amended as follows and shall have effect accordingly, that is to say:—
(a) the Third Schedule to this Act shall be substituted in the said Finance Act, 1920, for Part I of the First Schedule to that Act;
(b) the references in sub-section (1) of section 3 of the said Finance Act, 1920, to Part I of the First Schedule to that Act shall be construed and have effect as references to the Third Schedule to this Act.
(2) The duty of excise imposed by sub-section (2) of section 3 of the Finance Act, 1920, shall, as on and from the 9th day of November, 1939, be charged, levied, and paid at the rate of four pounds, two shillings and sixpence the gallon (computed at proof) in lieu of the rate mentioned in the said sub-section (2).
(3) Nothing in this section shall operate to relieve from or to prejudice or affect the additional customs duties or the additional excise duty in respect of immature spirits imposed by section 9 of the Finance Act, 1926 (No. 35 of 1926).
PART III.
Death Duties.
Increase of certain rates of estate duty.
8.—(1) In the case of persons dying after the 8th day of November, 1939, the rates of estate duty set out in the Second Schedule to the Finance Act, 1931 (No. 31 of 1931), shall, in so far as they relate to estates of which the principal value exceeds ten thousand pounds, be severally increased as follows, that is to say:—
(a) the said rates, in so far as they relate to estates of which the principal value exceeds ten thousand pounds but does not exceed fifty thousand pounds, shall be increased, in the case of each rate, by one-tenth of the amount thereof, and
(b) the said rates, in so far as they relate to estates of which the principal value exceeds fifty thousand pounds, shall be increased, in the case of each rate, by one-fifth thereof.
(2) Where an interest in expectancy within the meaning of Part I of the Finance Act, 1894, in any property (other than property deemed to pass on a death by virtue of section 26 of the Finance Act, 1931 (No. 31 of 1931), as amended by sections 29 and 30 of the Finance Act, 1934 (No. 31 of 1934)) has, before the 9th day of November, 1939, been bona fide sold or mortgaged for full consideration in money or money's worth, then no other duty on that property shall be payable by the purchaser or mortgagee when the interest falls into possession than would have been payable if this section had not been enacted, and, in the case of a mortgage, any higher duty payable by the mortgagor shall rank as a charge subsequent to that of the mortgagee.
PART IV.
General.
Care and management of taxes and duties.
9.—All taxes and duties imposed by this Act are hereby placed under the care and management of the Revenue Commissioners.
Short title and construction.
10.—(1) This Act may be cited as the Finance (No. 2) 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.
FIRST SCHEDULE.
SUGAR, MOLASSES, GLUCOSE, SACCHARIN—RATES OF DUTIES, DRAWBACKS AND ALLOWANCES.
PART I.—DUTIES.
Goods | Customs Duties | Excise Duties | |||||||||
Sugar and Molasses made wholly from Beet grown in Éire | All Other Goods | ||||||||||
s. | d. | s. | d. | s. | d. | ||||||
Sugar which, when tested by the polariscope, indicates a polarisation exceeding ninety-eight degrees | the cwt. | 23 | 4 | 8 | 2 | 23 | 4 | ||||
Sugar of a polarisation not exceeding seventy-six degrees | ” | 11 | 2 | 3 | 11 | 11 | 2 | ||||
Sugar of a polarisation:— | |||||||||||
Exceeding— | |||||||||||
76 and not exceeding 77 degrees | ” | 11 | 6·8 | 4 | 0·6 | 11 | 6·8 | ||||
77 | ” | ” | 78 | ” | ” | 11 | 11·3 | 4 | 2·1 | 11 | 11·3 |
78 | ” | ” | 79 | ” | ” | 12 | 3·8 | 4 | 3·7 | 12 | 3·8 |
79 | ” | ” | 80 | ” | ” | 12 | 8·3 | 4 | 5·3 | 12 | 8·3 |
80 | ” | ” | 81 | ” | ” | 13 | 0·8 | 4 | 6·8 | 13 | 0·8 |
81 | ” | ” | 82 | ” | ” | 13 | 5·2 | 4 | 8·4 | 13 | 5·2 |
82 | ” | ” | 83 | ” | ” | 13 | 9·7 | 4 | 10·0 | 13 | 9·7 |
83 | ” | ” | 84 | ” | ” | 14 | 2·8 | 4 | 11·7 | 14 | 2·8 |
84 | ” | ” | 85 | ” | ” | 14 | 7·8 | 5 | 1·5 | 14 | 7·8 |
85 | ” | ” | 86 | ” | ” | 15 | 0·8 | 5 | 3·3 | 15 | 0·8 |
86 | ” | ” | 87 | ” | ” | 15 | 5·9 | 5 | 5·0 | 15 | 5·9 |
87 | ” | ” | 88 | ” | ” | 15 | 11·5 | 5 | 7·0 | 15 | 11·5 |
88 | ” | ” | 89 | ” | ” | 16 | 5·1 | 5 | 8·9 | 16 | 5·1 |
89 | ” | ” | 90 | ” | ” | 16 | 11·8 | 5 | 11·3 | 16 | 11·8 |
90 | ” | ” | 91 | ” | ” | 17 | 6·5 | 6 | 1·6 | 17 | 6·5 |
91 | ” | ” | 92 | ” | ” | 18 | 1·2 | 6 | 4·0 | 18 | 1·2 |
92 | ” | ” | 93 | ” | ” | 18 | 8·0 | 6 | 6·4 | 18 | 8·0 |
93 | ” | ” | 94 | ” | ” | 19 | 2·7 | 6 | 8·7 | 19 | 2·7 |
94 | ” | ” | 95 | ” | ” | 19 | 9·4 | 6 | 11·1 | 19 | 9·4 |
95 | ” | ” | 96 | ” | ” | 20 | 4·1 | 7 | 1·4 | 20 | 4·1 |
96 | ” | ” | 97 | ” | ” | 20 | 10·8 | 7 | 3·8 | 20 | 10·8 |
97 | ” | ” | 98 | ” | ” | 21 | 5·6 | 7 | 6·1 | 21 | 5·6 |
Molasses (except when cleared for use by a licensed distiller in the manufacture of spirits) and invert sugar, and all other sugar and extracts from sugar which cannot be completely tested by the polariscope, and on which duty is not specially charged by reference to the other provisions of this Part of this Schedule:— | |||||||||||
If containing 70 per cent. or more of sweetening matter | the cwt. | 15 | 5 | 5 | 5 | 15 | 5 | ||||
If containing less than 70 per cent. and more than 50 per cent. of sweetening matter | ” | 11 | 2 | 3 | 11 | 11 | 2 | ||||
If containing not more than 50 per cent. of sweetening matter | ” | 5 | 7 | 2 | 0 | 5 | 7 | ||||
The amount of sweetening matter to be taken to be the total amount of sugar contained in the article as determined by analysis in manner directed by the Revenue Commissioners | |||||||||||
Glucose:— | |||||||||||
Solid | the cwt. | 15 | 5 | — | 15 | 5 | |||||
Liquid | ” | 11 | 2 | — | 11 | 2 | |||||
Saccharin (including substances of a like nature or use) | the oz. | 7 | 0 | — | 7 | 0 | |||||
PART II.—DRAWBACKS AND ALLOWANCES.
A.—CUSTOMS.
Nature of Drawback or Allowance | Amount or Rate of Drawback or Allowance | ||
(1) Drawback on the export, or on the shipment or deposit in a bonded warehouse for use as ship's stores, of duty-paid sugar or molasses (including sugar or molasses produced from duty-paid sugar or molasses) which has passed a refinery in Éire. | In the case of molasses produced in bond, an amount equal to the duty paid, and, in any other case, an amount equal to the duty which would be chargeable on the importation of the like article. | ||
(2) Drawback on the deposit in a bonded warehouse for export of beer in the brewing of which duty-paid sugar or glucose has been used. | An amount equal to the duty paid in respect of the sugar or glucose. | ||
(3) Drawback on the export, or on the shipment or deposit in a bonded warehouse for use as ship's stores, of goods (other than beer) in the manufacture or preparation of which in Eire any duty-paid sugar, molasses, glucose or saccharin has been used. | An amount equal to the duty chargeable in respect of that quantity of the sugar, molasses glucose or saccharin which appears to the satisfaction of the Revenue Commissioners to have been used in the manufacture or preparation of the goods, or, in the case of residual products, to be contained in the goods. | ||
(4) Drawback to be allowed to a refiner on molasses produced in Eire from sugar on which the import duty has been paid at the current rate and delivered to a licensed distiller for use in the manufacture of spirits the cwt. | the cwt. | s. 5 | d. 7 |
(5) Allowance to a refiner on molasses, used solely for the purpose of food for stock, produced in Eire from sugar on which the import duty has been paid at the current rate | the cwt. | s. 5 | d. 7 |
B.—EXCISE.—SUGAR AND MOLASSES MADE WHOLLY FROM BEET GROWN IN ÉIRE
Natur e of Drawback or Allowance | Amount or Rate of Drawback or Allowance | ||
(1) Drawback on the export, or on the shipment or deposit in a bonded warehouse for use as ship's stores, of duty-paid sugar or molasses. | An amount equal to the duty paid. | ||
(2) Drawback on the deposit in a bonded warehouse for export of beer in the brewing of which duty-paid sugar has been used. | An amount equal to the duty paid in respect of the sugar. | ||
(3) Drawback on the export, or on the shipment or deposit in a bonded warehouse for use as ship's stores, of goods (other than beer) in the manufacture or preparation of which in Eire any duty-paid sugar or molasses has been used. | An amount equal to the duty paid in respect of that quantity of the sugar or molasses which appears to the satisfaction of the Revenue Commissioners to have been used in the manufacture or preparation of the goods. | ||
(4) Drawback to be allowed to a refiner on molasses produced in Eire from sugar on which the Excise duty has been paid and delivered to a licensed distiller for use in the manufacture of spirits | the cwt. | s. 2 | d. 0 |
(5) Allowance to a refiner on molasses, used solely for the purpose of food for stock, produced in Eire from sugar on which the Excise duty has been paid | the cwt. | s. 2 | d. 0 |
C.—EXCISE.—ALL OTHER GOODS.
Nature of Drawback or Allowance | Amount or Rate of Drawback or Allowance | |||
(1) Drawback on the export, or on the shipment or deposit in a bonded warehouse for use as ship's stores, of duty-paid sugar, molasses, glucose or saccharin. | An amount equal to the duty paid. | |||
(2) Drawback on the deposit in a bonded warehouse for export of beer in the brewing of which duty-paid sugar or glucose has been used. | An amount equal to the duty paid. | |||
(3) Drawback on the export, or on the shipment or deposit in a bonded warehouse for use as ship's stores, of goods (other than beer) in the manufacture or preparation of which in Éire any duty-paid sugar, molasses, glucose or saccharin has been used. | An amount equal to the duty paid in respect of that quantity of sugar, molasses, glucose or saccharin which appears to the satisfaction of the Revenue Commissioners to have been used in the manufacture or preparation of the goods. | |||
(4) Drawback to be allowed to a refiner on molasses produced in Eire from sugar on which the Excise duty has been paid at the current rate and delivered to a licensed distiller for use in the manufacture of spirits the cwt. | the cwt. | s. 5 | d. 7 | |
(5) Drawback on the deposit of duty-paid glucose in a warehouse approved by the Revenue Commissioners under Section 2 of the Manufactured Tobacco Act, 1863, for the manufacture of cavendish and negrohead tobacco. | An amount equal to the drawback which would have been payable on the export of the glucose. | |||
(6) Allowance to a refiner on molasses, used solely for the purpose of food for stock, produced in Eire from sugar on which the Excise duty has been paid at the current rate the cwt | the cwt. | s. 5 | d. 7 | |
SECOND SCHEDULE.
DUTIES ON TOBACCO.
CUSTOMS.
PART I.
Unmanufactured:— | |||||
If Stripped or Stemmed:— | s. | d. | |||
Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof | the lb. | 13 | 4½ | ||
Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof | ” | 14 | 10½ | ||
If Unstripped or Unstemmed:— | |||||
Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof | ” | 13 | 4 | ||
Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof | ” | 14 | 10 | ||
Full | preferential | ||||
Manufactured, viz.:— | s. | d. | s. | d. | |
Cigars | the lb. | 25 | 5 | 21 | 2⅙ |
Cigarettes | ” | 20 | 6 | 17 | 1 |
Cavendish or Negrohead | ” | 19 | 6 | 16 | 3 |
Cavendish or Negrohead Manufactured in Bond | ” | 16 | 11 | 14 | 1⅙ |
Other Manufactured Tobacco | ” | 16 | 11 | 14 | 1⅙ |
Snuff containing more than 13 lbs. of moisture in every 100 lbs. weight thereof | ” | 16 | 1 | 13 | 45/6 |
Snuff not containing more than 13 lbs. of moisture in every 100 lbs. weight thereof | ” | 19 | 6 | 16 | 3 |
EXCISE.
PART II.
Unmanufactured, viz.:— | s. | d. | |
Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof | the lb. | 12 | 6 |
Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof | ” | 13 | 10 |
Manufactured, viz.:— | |||
Cavendish or Negrohead Manufactured in Bond | ” | 16 | 3 |
PART III.
Unmanufactured, viz.:— | s. | d. | |
Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof | the lb. | 11 | 4 |
Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof | ” | 12 | 7 |
Manufactured, viz.:— | |||
Cavendish or Negrohead Manufactured in Bond | ” | 14 | 8 |
THIRD SCHEDULE.
SPIRITS (RATES OF ORDINARY CUSTOMS DUTY).
escription of Spirits | Preferential Rates | Full Rates | ||||||||||
In Cask | In Bottle | In Cask | In Bottle | |||||||||
£ | s. | d. | £ | s. | d. | £ | s. | d. | £ | s. | d. | |
For every gallon computed at proof of— | ||||||||||||
Brandy or rum | 4 | 2 | 10 | 4 | 3 | 10 | 4 | 5 | 4 | 4 | 6 | 4 |
Imitation rum or geneva | 4 | 2 | 11 | 4 | 3 | 11 | 4 | 5 | 5 | 4 | 6 | 5 |
Unsweetened spirits other than those already enumerated | 4 | 2 | 11 | 4 | 2 | 11 | 4 | 5 | 5 | 4 | 5 | 5 |
For every gallon of perfumed spirits | 6 | 12 | 0 | 6 | 13 | 0 | 6 | 16 | 0 | 6 | 17 | 0 |
For every gallon of liqueurs, cordials, mixtures and other preparations in bottle entered in such manner as to indicate that the strength is not to be tested | — | 5 | 12 | 7 | — | 5 | 15 | 11 | ||||
For every gallon computed at proof of spirits of any description not heretofore mentioned, including naphtha and methylic alcohol purified so as to be potable, and mixtures and preparations containing spirit | 4 | 2 | 11 | 4 | 3 | 11 | 4 | 5 | 5 | 4 | 6 | 5 |