As Ann Déscrolláil

Help

Cuir Déscrolláil ar siúl chun an dá leagan a scrolláil le chéile.

[EN]

Uimhir 7 de 1935.


[EN]

ACHT AIRGID (FORÁLACHA ILGHNÉITHEACHA), 1935.


ACHT CHUN DIÚITÉTHE ÁIRITHE MÁIL D'ÉILEAMH AGUS DO GHEARRADH, CHUN SOCRÚ DO DHÉANAMH I dTAOBH DEOLCHAIRÍ D'ÍOC AR EARRAÍ ÁIRITHE IONMHÁIL D'EASPORTÁIL, AGUS CHUN LEASÚ DO DHÉANAMH AR AN DLÍ BHAINEAS LE CUSTUIM AGUS IONCUM DÚITHCHE, MARAON LE MÁL.

[28adh Márta, 1935.]

ACHTUIGHEADH OIREACHTAS SHAORSTáIT ÉIREANN MAR LEANAS:— [EN]

Diúité máil ar íle éadtrom híodrocarbóin mhinearáil.

1.—(1) Eileofar agus gearrfar diúité máil do réir sé pingne an galún ar an íle éadtrom híodrocarbóin mhinearáil uile, ar n-a déanamh i Saorstát Éireann, a cuirfear amach an 1adh lá d'Fheabhra, 1935, no dá éis, ar díol no chun a díolta no eile, o áitreabh a déantóra no úsáidfidh a déantóir chun aon chríche ach íle híodrocarbóin mhinearáil do dhéanamh no do tháirgeadh agus íocfaidh a déantóir an diúité máil sin.

[EN]

(2) Fé réir cólíonadh pé coinníollacha fhorchuirfidh na Coimisinéirí Ioncuim ní déanfar an diúité forchuirtear leis an alt so d'éileamh ná do ghearradh—

[EN]

(a) ar aon íle éadtrom híodrocarbóin mhinearáil go gcuirfear ina luighe ar na Coimisinéirí Ioncuim ina taobh—

[EN]

(i) gur cuireadh amach o áitreabh a déantóra í an 1adh lá d'Fheabhra, 1935, no dá éis, agus

[EN]

(ii) go ndearnadh an diúité forchuirtear leis an alt so d'íoc uirthi nuair do cuireadh amach amhlaidh í, agus

[EN]

(iii) gur tugadh thar n-ais í dá éis sin chun an áitreibh o n-ar cuireadh amach amhlaidh í no isteach in áitreabh eile do bhí ar seilbh ag an déantóir sin; ná

[EN]

(b) ar aon íle éadtrom híodrocarbóin mhinearáil go gcuirfear ina luighe ar na Coimisinéirí Ioncuim go bhfuil beartuithe í d'úsáid i Saorstát Éireann in aon phróiseas dathuithe no glanta earraí fighte bheidh ar siúl mar thrádáil; ná

[EN]

(c) ar aon íle éadtrom híodrocarbóin mhinearáil go gcuirfear ina luighe ar na Coimisinéirí Ioncuim go bhfuil beartuithe í d'úsáid mar tháthchuid chun earraí do dhéanamh nách de chineál íle eadtruime híocrocarbóin minearáil no nách earraí ná fuil ionta ach meascán no cumasc de sna híleacha san i dteanta no d'éamais abhair dhaithte no a leithéid; ná

[EN]

(d) ar aon íle éadtrom híodrocarbóin mhinearáil a dhéanfaidh duine dheineann agus a dhíolann leis an bpuiblíocht geas chun soillsithe, chun téighte no chun comhachta agus gur mar fho-tháirgeadh i ndéantóireacht an gheasa san a déanfar í.

[EN]

(3) Déanfar ais-tarrac is có-ionann le méid an diúité forchuirtear leis an alt so agus a cuirfear ina luighe ar na Coimisinéirí Ioncuim a híocadh ar na hearraí bheidh i gceist do lomháil ar aon íle éadtrom híodrocarbóin mhinearáil is ionchurtha fén diúité sin d'easportáil o Shaorstát Éireann no do chur ar bord luinge no i dtaisce i mbanna-stóras le húsáid mar stóranna luinge no ar aon íle den tsórt san do chur ar bord aon aer-árthaigh le húsáid ar thurus go háit lasmuich de Shaorstát Éireann.

[EN]

(4) An 1adh lá d'Fheabhra, 1935, agus dá éis, éileofar, gearrfar agus íocfar diúité máil de phúnt ar cheadúnas a bheidh le tógaint amach in aghaidh na bliana ag gach glantóir íle híodrocarbóin.

[EN]

(5) Féadfaidh na Coimisinéirí Ioncuim rialacháin do dhéanamh chun an diúité forchuirtear leis an alt so d'áirithiú agus do bhailiú, chun a thoirmeasc ar éinne seachas daoine ag a mbeidh ceadúnas chuige sin agus ag a mbeidh iontráil déanta chun na críche sin íle híodrocarbóin do ghlanadh, chun tabhairt-amach, ré, agus athnuachaint na gceadúnaisí sin do rialáil agus chun déanamh íle éadtruime híodrocarbóin minearáil agus aistriú na híle sin ón monarchain do rialú go generálta, agus aon achtachán a bheidh i bhfeidhm de thurus na huaire maidir le haon diúité máil no diúité custum no maidir le daoine bheidh ag gabháil d'aon trádáil a bheidh de thurus na huaire fé réir dhlí an mháil féadfaidh na Coimisnéirí Ioncuim leis na rialacháin sin, feidhm do thabhairt do maidir leis an diúité sin a forchuirtear agus leis an ais-tarrac a húdaruítear leis an alt so no maidir le glantóirí íle híodrocarbóin.

[EN]

(6) Má dheineann duine ar bith éinní (tré ghníomh no tré fhaillí) is sárú ar choinníoll fhorchuirfidh no ar rialachán a dhéanfaidh na Coimisinéirí Ioncuim fén alt so beidh sé ciontach i gcionta fén alt so agus ar a chiontú ann ar an slí achmair dlighfear pionós máil de chúig céad púnt do chur air agus geallbhruidfear aon earra gur ina taobh do rinneadh an cionta san.

[EN]

(7) Chun crícheanna an ailt seo cialluíonn an abairt “íle éadtrom híodrocarbóin” íle híodrocarbóin go stillíonn caoga per cent. ar a laighead de do réir toirte fé theas nách mó ná 185 gráid chentigráid no go stillíonn cúig nóchad per cent. ar a laighead de do réir toirte fé theas nách mó ná 240 grád centigráid no go n-eiríonn gal adhantach aisti fé theas is lugha ná 22.8 de ghráid chentigráid nuair a tástáltar í sa tslí foráltar leis na hAchtanna bhaineann le petroleum.

[EN]

(8) Is do réir mar ordóidh na Coimisinéirí Ioncuim a bheidh an modh chun íle do thástáil féachaint a bhfuil sí do réir na bhforálacha den fho-alt deiridh sin roimhe seo den alt so bhaineann le toirt áirithe dhi do stilleadh fé theas áirithe.

[EN]

Diúité máil ar cheadúnaisí fén Acht Tobac, 1934.

2.—(1) Eileofar, gearrfar, agus íocfar diúité máil de chúig scillinge ar gach ceadúnas a bhéarfar amach fén Acht Tobac, 1934 (Uimh. 37 de 1934), agus dá ngairmtear ceadúnas fásóra san Acht san, sé sin le rá, ceadúnas chun tobac d'fhás bliain áirithe ar thailte áirithe agus an tobac san do leasú.

[EN]

(2) Eileofar, gearrfar, agus íocfar diúité máil de dheich scillinge ar gach ceadúnas a bhéarfar amach fén Acht Tobac, 1934 (Uimh. 37 de 1934), agus dá ngairmtear ceadúnas leasuitheora san Acht san, sé sin le rá, tobac d'fhás aon bhliana áirithe do leasú san áitreabh le n-a mbaineann an ceadúnas san.

[EN]

(3) Eileofar, gearrfar, agus íocfar diúité máil de phúnt ar gach ceadúnas a bhéarfar amach fén Acht Tobac, 1934 (Uimh. 37 de 1934), agus dá ngairmtear ceadúnas ath-láimhseora san Acht san, sé sin le rá, ceadúnas chun tobac d'fhás aon bhliana áirithe do láimhseáil san áitreabh le n-a mbaineann an ceadúnas san.

[EN]

(4) Eileofar, gearrfar agus íocfar diúité máil de chúig scillinge ar gach ceadúnas a bhéarfar amach fé Chuid IV den Acht Tobac, 1934 (Uimh. 37 de 1934), agus dá ngairmtear ceadúnas déantóra thrialaigh san Acht san, sé sin le rá, ceadúnas chun tobac d'fhás bliain áirithe ar thalamh áirithe agus an tobac san do leasú agus d'ath-láimhseáil.

[EN]

(5) An t-achtachán a luaidhtear i gCuid I den Sceideal a ghabhann leis an Acht so athghairmtear leis seo é o dháta rithte an Achta so sa mhéid a luaidhtear sa tríú colún den Sceideal san.

[EN]

An lacáiste sa diúité ar fheithiclí inneall-ghluaiste áirithe do scur.

3.—Ní bheidh feidhm ná éifeacht ag alt 11 den Acht Airgid, 1930 (Uimh. 20 de 1930), maidir le diúité fé alt 13 den Acht Airgid, 1920, mar a leasuítear san leis an Acht Airgid, 1926 (Uimh. 35 de 1926), a híocfar in aghaidh aon bhliana no coda de bhliain tar éis na bliana 1934.

[EN]

Deimhnithe tionnscnaimh do thaisbeáint.

4.—(1) Ar measc na scríbhinní go bhfuil an bailitheoir nó oifigeach ceart eile i dteideal, fé alt 65 den Customs Consolidation Act, 1876, a cheangal ar an iomportálaí no ar a ghníomhaire iad do thaisbeáint don oifigeach san ar aon earraí d'iontráil beidh, i gcás earraí d'iontráil an 1adh lá d'Abrán, 1935, no dá éis sin, deimhniú i pé fuirm ordóidh na Coimisinéirí Ioncuim á rá cár tionnscnadh na hearraí sin.

[EN]

(2) Ar measc na scríbhinní go bhfuil an t-oifigeach ceart Custum agus Máil i dteideal, fé alt 1 den Revenue Act, 1909, a cheangal ar iomportálaí aon earraí no ar a ghníomhaire iad do thaisbeáint beidh, i gcás gach iontrála earraí seachadfar do réir bhrí an ailt sin an 1adh lá d'Abrán, 1935, no dá éis, deimhniú i pé fuirm ordóidh na Coimisinéirí Ioncuim á rá cár tionnscnadh na hearraí sin.

[EN]

Na Coimisinéirí Ioncuim d'íoc deolchairí áirithe.

5.—(1) Pé uair a híocfar ais-tarrac ar thobac do rinneadh i Saorstát Éireann o dhuille-thobac do fásadh i Saorstát Éireann íocfaidh na Coimisinéirí Ioncuim amach as airgead a sholáthróidh an tOireachtas, ar gach púnt den tobac san, leis an té le n-a mbeidh an t-ais-tarrac san iníoctha, deolchaire de mhéid is có-ionann leis an deifríocht an púnt a bheidh idir an diúité máil do híocadh ar an tobac san agus an diúité custum dob inéilithe, an tráth do híocadh an diúité máil sin, ar thobac den tsamhail chéanna nách i Saorstát Éireann do rinneadh no do fásadh é.

[EN]

(2) Pé uair a híocfar ais-tarrac alos siúicre do rinneadh i Saorstát Éireann o bhiatas do fásadh i Saorstát Éireann íocfaidh na Coimisinéirí Ioncuim amach as airgead a sholáthróidh an tOireachtas, ar gach céad meáchaint den tsiúicre sin, leis an té le n-a mbeidh an t-ais-tarrac san iníoctha, deolchaire de mhéid is cóionann leis an deifríocht an céad meáchaint a bheidh idir an diúité máil do híocadh alos an tsiúicre sin agus an diúité custum dob inéilithe, an tráth do híocadh an diúité máil sin, ar shiúicre den tsamhail chéanna nách i Saorstát Éireann ná o bhiatas d'fhás i Saorstát Éireann do rinneadh é.

[EN]

(3) Pé uair a híocfar ais-tarrac ar íle éadtrom híodrocarbóin mhinearáil do rinneadh i Saorstát Éireann íocfaidh na Coimisinéirí Ioncuim amach as airgead a sholáthróidh an tOireachtas, ar gach galún den íle sin, leis an té le n-a mbeidh an t-ais-tarrac san iníoctha, deolchaire de mhéid is có-ionann leis an deifríocht an galún a bheidh idir an diúité máil do híocadh ar an íle sin agus an diúité custum dob inéilithe, an tráth do híocadh an diúité máil sin, ar íle éadtrom híodrocarbóin mhinearáil den tsamhail chéanna nách i Saorstát Éireann do rinneadh í.

[EN]

(4) Is ar na Coimisinéirí Ioncuim agus i pé slí ordóidh na Coimisinéirí Ioncuim a déanfar gach éileamh ar dheolchaire d'íoc fén alt so agus isiad na Coimisinéirí Ioncuim a bhéarfaidh breith ar gach éileamh den tsórt san agus ní bheidh dul thar an mbreith sin.

[EN]

Deireadh do chur le saoirsí áirithe o dhiúité stampa.

6.—(1) Na hachtacháin uile agus fé seach a luaidhtear i gCuid II den Sceideal a ghabhann leis an Acht so athgairmtear leis seo iad ón 1adh lá d'Abrán, 1935, sa mhéid a luaidhtear sa tríú colún den Sceideal san.

[EN]

(2) Gach saoirse o dhiúité stampa eiríonn fé aon achtachán (puiblí, generálta, áitiúil nó príobháideach) de bhuadh an achtacháin sin d'ionchorparú no do leathnú aon achtacháin dá n-athghairmtear leis an alt so no do thabhairt feidhme dho scuirfidh d'éifeacht do bheith aici an 1adh lá d'Abrán, 1935, agus ón dáta san amach.

[EN]

(3) Gach ionstruim no scríbhinn dar dáta an 1adh lá d'Abrán, 1935, no dáta dá éis sin, do bheadh, mara mbeadh an t-alt so, saor o dhiúité stampa de bhuadh achtacháin a hathghairmtear no saoirse a cuirtear ar ceal leis an alt so beidh sé ionchurtha fé dhiúité stampa fén bhforáil oiriúnach den Stamp Act, 1891.

[EN]

Cúram agus bainistí diúitéthe.

7.—Cuirtear fé chúram agus fé bhainistí na gCoimisinéirí Ioncuim leis seo gach diúité forchuirtear leis an alt so ach amháin an diúité máil ar fheithiclí inneall-ghluaiste.

[EN]

Gearr-theideal agus léiriú.

8.—(1) Féadfar an tAcht Airgid (Forálacha Ilghnéitheacha), 1935, do ghairm den Acht so.

[EN]

(2) Déanfar an méid den Acht so bhaineann le diúitéthe custum do léiriú i dteanta na nAchtanna Custum agus déanfar pé méid den Acht so bhaineann le diúitéthe máil do léiriú i dteanta na Reachtanna Briotáineacha agus na nAchtanna den Oireachtas a bhaineann le diúitéthe máil agus bainistí na ndiúitéthe sin.

[EN]

SCEIDEAL.

ACHTACHAIN A hATHGHAIRMTEAR.

Cuid I.

Achtachan a hAthghairmtear o am an Achta so do Rith.

Siosón agus Caibidil

Gearr-theideal

Méid na hathghairme

8 Edw. VII, c. 16.

Finance Act, 1908.

Alt 3.

Cuid II.

Achtachain a hAthghairmtear on iadh la d'Abran, 1935.

Siosón agus Caibidil

Gearr-theideal

Méid na hathghairme

6 & 7 Will. IV, c. 116.

Grand Jury (Ireland) Act, 1836.

Alt 168 go dtí na focail “mentioned therein.”

1 & 2 Vic., c. 53.

County Treasurers (Ireland) Act, 1838.

Alt 1.

1 & 2 Vic., c. 56.

Poor Relief (Ireland) Act, 1838.

Alt 96.

7 & 8 Vic., c. 106.

County Dublin Grand Jury Act, 1844.

Alt 148 go dtí na focail “mentioned therein.”

9 & 10 Vic., c. 60.

Grand Jury Cess Act, 1846.

An tAcht iomlán.

42 & 43 Vic., c. 25.

Dispensary Houses (Ireland) Act, 1879.

Alt 14.

[GA]

harp.jpg


Number 7 of 1935.


[GA]

FINANCE (MISCELLANEOUS PROVISIONS) ACT, 1935.


ARRANGEMENT OF SECTIONS

Section

1.

Excise duty on mineral hydrocarbon light oil.

2.

Excise duty on licences under the Tobacco Act, 1934.

3.

Cesser of rebate of duty on certain mechanically-propelled vehicles.

4.

Production of certificates of origin.

5.

Payment of certain bounties by the Revenue Commissioners.

6.

Termination of certain exemptions from stamp duty.

7.

Care and management of duties.

8.

Short title and construction.

SCHEDULE.


Acts Referred to

Tobacco Act, 1934

No. 37 of 1934

Finance Act, 1930

No. 20 of 1930

Finance Act, 1926

No. 35 of 1926

harp.jpg


Number 7 of 1935.


FINANCE (MISCELLANEOUS PROVISIONS) ACT, 1935.


AN ACT TO CHARGE AND IMPOSE CERTAIN DUTIES OF EXCISE, TO PROVIDE FOR THE PAYMENT OF BOUNTIES ON THE EXPORTATION OF CERTAIN EXCISEABLE GOODS, AND TO AMEND THE LAW RELATING TO CUSTOMS AND INLAND REVENUE, INCLUDING EXCISE. [28th March, 1935.] BE IT ENACTED BY THE OIREACHTAS OF SAORSTÁT EIREANN AS FOLLOWS:— [GA]

Excise duty on mineral hydrocarbon light oil.

1.—(1) A duty of excise at the rate of sixpence the gallon shall be charged and levied on, and shall be paid by the manufacturer of, all mineral hydrocarbon light oil made in Saorstát Eireann which, on or after the 1st day of February, 1935, is sent out, on or for sale or otherwise, from the premises of the manufacturer thereof or is used by such manufacturer for any purpose other than the manufacture or production of mineral hydrocarbon oil.

[GA]

(2) Subject to compliance with such conditions as the Revenue Commissioners shall impose, the duty imposed by this section shall not be charged or levied:—

[GA]

(a) on any mineral hydrocarbon light oil in respect of which it is shown, to the satisfaction of the Revenue Commissioners, that—

[GA]

(i) such oil was sent out from the premises of the manufacturer thereof on or after the 1st day of February, 1935, and

[GA]

(ii) the duty imposed by this section was paid in respect of such oil when it was so sent out, and

[GA]

(iii) such oil was subsequently brought back to the said premises from which it was so sent out or into other premises occupied by the said manufacturer; nor

[GA]

(b) on any mineral hydrocarbon light oil which is shown, to the satisfaction of the Revenue Commissioners, to be intended for use in Saorstát Eireann in any process of dyeing or cleaning of textiles carried on by way of trade; nor

[GA]

(c) on any mineral hydrocarbon light oil which is shown, to the satisfaction of the Revenue Commissioners, to be intended for use as an ingredient in the manufacture of articles which are not of the character of mineral hydrocarbon light oil or not merely a mixture or blend of such oils with or without the addition of some ingredient such as colouring matter; nor

[GA]

(d) on any mineral hydrocarbon light oil which is made by a person engaged in the manufacture and sale to the public of gas for lighting, heating, or power and is so made as a by-product in the manufacture of such gas.

[GA]

(3) A drawback, equal to the amount of the duty imposed by this section which is shown, to the satisfaction of the Revenue Commissioners, to have been paid in respect of the goods in question, shall be allowed on the exportation from Saorstát Eireann or the shipment or deposit in a bonded warehouse for use as ships' stores of any mineral hydrocarbon light oil chargeable with the said duty, or on the loading into any aircraft of any such oil for use on a voyage to a place outside Saorstát Eireann.

[GA]

(4) There shall, as on and from the 1st day of February, 1935, be charged, levied, and paid, on a licence to be taken out annually by every refiner of hydrocarbon oil, an excise duty of one pound.

[GA]

(5) The Revenue Commissioners may make regulations for securing and collecting the duty imposed by this section, for prohibiting the refining of hydrocarbon oil otherwise than by persons who hold a licence in that behalf and have made entry for that purpose, for regulating the issue, duration, and renewal of such licences, and for governing generally the manufacture of mineral hydrocarbon light oil and the removal of such oil from the refinery, and the Revenue Commissioners may by such regulations apply to the said duty and to the drawback authorised by this section or to refiners of hydrocarbon oil any enactment for the time being in force relating to any duty of excise or of customs or to persons carrying on any trade which is for the time being subject to the law of excise.

[GA]

(6) If any person does any act (whether of commission or omission) which is a contravention of a condition imposed or regulation made by the Revenue Commissioners under this section, he shall be guilty of an offence under this section and shall be liable on summary conviction thereof to an excise penalty of five hundred pounds and any article in respect of which such offence is committed shall be forfeited.

[GA]

(7) For the purposes of this section the expression “hydrocarbon light oil” means hydrocarbon oil of which not less than fifty per cent. by volume distils at a temperature not exceeding 185 degrees centigrade, or of which not less than ninety-five per cent, by volume distils at a temperature not exceeding 240 degrees centigrade or which gives off an inflammable vapour at a temperature of less than 22.8 degrees centigrade when tested in the manner prescribed by the Acts relating to petroleum.

[GA]

(8) The method of testing oil for the purpose of ascertaining whether it complies with the provisions of the next preceding sub-section of this section relating to the distillation of a certain volume thereof at a certain temperature shall be such as the Revenue Commissioners shall prescribe.

[GA]

Excise duty on licences under the Tobacco Act, 1934.

2.—(1) An excise duty of five shillings shall be charged, levied, and paid for and upon every licence issued under the Tobacco Act, 1934 (No. 37 of 1934), and in that Act referred to as a grower's licence, that is to say, a licence to grow tobacco in a specified year on specified lands and to cure such tobacco.

[GA]

(2) An excise duty of ten shillings shall be charged, levied, and paid for and upon every licence issued under the Tobacco Act, 1934 (No. 37 of 1934), and in that Act referred to as a curer's licence, that is to say, a licence to cure, in the premises to which such licence relates, tobacco grown in a specified year.

[GA]

(3) An excise duty of one pound shall be charged, levied, and paid for and upon every licence issued under the Tobacco Act, 1934 (No. 37 of 1934), and in that Act referred to as a rehandler's licence, that is to say, a licence to rehandle in the premises to which such licence relates, tobacco grown in a specified year.

[GA]

(4) An excise duty of five shillings shall be charged, levied, and paid for and upon every licence issued under Part IV of the Tobacco Act, 1934 (No. 37 of 1934), and in that Act referred to as an experimental manufacturer's licence, that is to say, a licence to grow tobacco in a specified year on specified land and to cure and rehandle such tobacco.

[GA]

(5) The enactment specified in Part 1 of the Schedule to this Act is hereby repealed as on and from the passing of this Act, to the extent mentioned in the third column of that Schedule.

[GA]

Cesser of rebate of duty on certain mechanically-propelled vehicles.

3.Section 11 of the Finance Act, 1930 (No. 20 of 1930), shall not apply or have effect in relation to duty under section 13 of the Finance Act, 1920, as amended by the Finance Act, 1926 (No. 35 of 1926), paid in respect of any year or part of a year subsequent to the year 1934.

[GA]

Production of certificates of origin.

4.—(1) The documents which the collector or other proper officer is entitled, under section 65 of the Customs Consolidation Act, 1876, to require the importer or his agent to produce to such officer upon the entry of any goods shall, in the case of every such entry made on or after the 1st day of April, 1935, include a certificate, in such form as the Revenue Commissioners shall direct, indicating the true origin of such goods.

[GA]

(2) The documents which the proper officer of customs and excise is entitled, under section 1 of the Revenue Act, 1909, to require the importer of any goods or his agent to produce shall, in the case of every entry of goods delivered within the meaning of the said section on or after the 1st day of April, 1935, include a certificate, in such form as the Revenue Commissioners shall direct, indicating the true origin of such goods.

[GA]

Payment of certain bounties by the Revenue Commissioners.

5.—(1) Whenever drawback is paid on tobacco manufactured in Saorstát Eireann from leaf tobacco grown in Saorstát Eireann, the Revenue Commissioners shall, out of moneys provided by the Oireachtas, pay on every pound of such tobacco, to the person to whom such drawback is payable, a bounty of an amount equal to the difference per pound between the excise duty paid on such tobacco and the customs duty chargeable, at the time at which the said excise duty was paid, on like tobacco not of Saorstát Eireann manufacture or growth.

[GA]

(2) Whenever drawback is paid in respect of sugar made in Saorstát Eireann from beet grown in Saorstát Eireann, the Revenue Commissioners shall, out of moneys provided by the Oireachtas, pay on every hundredweight of such sugar, to the person to whom such drawback is payable, a bounty of an amount equal to the difference per hundredweight between the excise duty paid in respect of such sugar and the customs duty chargeable, at the time at which the said excise duty was paid, on like sugar not of Saorstát Eireann manufacture and not made from beet of Saorstát Eireann growth.

[GA]

(3) Whenever drawback is paid on mineral hydrocarbon light oil made in Saorstát Eireann, the Revenue Commissioners shall, out of moneys provided by the Oireachtas, pay on every gallon of such oil to the person to whom such drawback is payable, a bounty of an amount equal to the difference per gallon between the excise duty paid on such oil and the customs duty chargeable, at the time at which the said excise duty was paid, on like mineral hydrocarbon light oil not of Saorstát Eireann manufacture.

[GA]

(4) Every claim for payment of a bounty under this section shall be made to the Revenue Commissioners in such manner as they shall direct, and every such claim shall be determined by the Revenue Commissioners and their determination thereof shall be final and conclusive.

[GA]

Termination of certain exemptions from stamp duty.

6.—(1) The several enactments specified in Part II of the Schedule to this Act are hereby repealed, as on and from the 1st day of April, 1935, to the extent mentioned in the third column of that Schedule.

[GA]

(2) Every exemption from stamp duty arising under any enactment (whether public, general, local or private) by virtue of the incorporation, application, or extension by such enactment of any of the enactments repealed by this section shall cease to have effect as on and from the 1st day of April, 1935.

[GA]

(3) Every instrument or other document bearing date as of or after the 1st day of April, 1935, which would, but for this section, have been exempt from stamp duty by virtue of an enactment repealed or of an exemption terminated by this section shall be chargeable with stamp duty under the appropriate provision of the Stamp Act, 1891.

[GA]

Care and management of duties.

7.—All duties imposed by this Act, except the excise duty on mechanically-propelled vehicles, are hereby placed under the care and management of the Revenue Commissioners.

[GA]

Short title and construction.

8.—(1) This Act may be cited as the Finance (Miscellaneous Provisions) Act, 1935.

[GA]

(2) So much of this Act as relates to duties of customs shall be construed together with the Customs Acts, and so much of this Act as relates to duties of excise shall be construed together with the British Statutes and Acts of the Oireachtas which relate to the duties of excise and the management of those duties.

[GA][GA]

SCHEDULE.

ENACTMENTS REPEALED.

Part I.

ENACTMENT REPEALED AS ON AND FROM THE PASSING OF THIS ACT.

Session and Chapter

Short Title

Extent of Repeal

8 Edw. VII, c. 16.

Finance Act, 1908.

Section 3.

Part II.

ENACTMENTS REPEALED AS ON AND FROM 1st APRIL, 1935.

Session and Chapter

Short Title

Extent of Repeal

6 & 7 Will, IV., c. 116.

Grand Jury (Ireland) Act, 1836.

Section 168, to the words “mentioned therein.”

1 & 2 Vic., c. 53.

County Treasurers (Ireland) Act, 1838.

Section 1.

1 & 2 Vic., c. 56.

Poor Relief (Ireland) Act, 1838.

Section 96.

7 & 8 Vic., c. 106.

County Dublin Grand Jury Act, 1844.

Section 148, to the words “mentioned therein.”

9 & 10 Vic., c. 60.

Grand Jury Cess Act, 1846.

The whole Act.

42 & 43 Vic., c. 25.

Dispensary Houses (Ireland) Act, 1879.

Section 14.