Finance (Customs Duties) (No. 4) Act, 1932

THIRD SCHEDULE.

Provisions of the Finance Act, 1932 , Amended or Terminated.

Ref. No.

Provision of the Finance Act, 1932

Nature of Amendment or Termination

Effect of Amendment or Termination

1

Section 16 .

By inserting at the end of the section the following sub-section, that is to say:—

As from the passing of this Act.

“(7) The Minister for Finance may by order exempt from the duty imposed by this section articles of any specified class or description in respect of which he is satisfied that, having regard to the small value of such articles, it is inexpedient that the said duty should be charged thereon.”

2

Section 21 .

(a) In paragraph (b) of sub-section (1), by deleting the words “thirty-three and one-third” and inserting in lieu thereof the word “twenty-five.”

As from the passing of this Act.

(b) At the end of the section, by inserting the following sub-section, that is to say:—

“(3) For the purposes of this section, loud speakers, transformers, and condensers shall be deemed to be component parts dutiable under paragraph (b) of sub-section (1) of this section and not to be dutiable under paragraph (a) of that sub-section, notwithstanding that they are in fact assemblies of component parts.”

3

Section 22 , sub-section (8), paragraph (f).

By inserting after the word “drinks” the words and brackets “(other than preparations of malt extract and cod liver oil).”

In respect of all articles imported on or after the 10th day of November, 1932.

4

Section 22 .

By inserting at the end of the section the following sub-section, that is to say:—

As from the passing of this Act.

“(10) Notwithstanding anything contained in any of the foregoing sub-sections of this section, a gelatine capsule containing a substance to which this section applies shall not be a package for the purposes of this section, and this section shall apply in respect of such capsule as if such capsule and its contents together constituted a substance to which this section applies.”

5

First Schedule, reference number 1.

The duty mentioned at reference number 1 shall cease to be chargeable or leviable.

As on and from the 20th day of October, 1932.

6

First Schedule, reference number 7.

In the fifth column, by inserting the following additional provision, that is to say:—

As from the passing of this Act.

“The duty mentioned at this reference number shall not be chargeable or leviable on cotton blankets or rugs.”

7

First Schedule, reference number 14.

(a) In the second column:—

In respect of all articles imported on or after the 10th day of November, 1932.

(i) in sub-paragraph (2) of paragraph (a), by deleting the words “power loom,” and also in the same sub-paragraph by deleting the words “one hundred and eighty” and inserting in lieu thereof the words “two hundred and ten”;

(ii) by deleting sub-paragraph (3) of paragraph (a);

(iii) in paragraph (b), by inserting the words and brackets “(other than printed union piece goods)” after the words “piece goods” where those words first occur;

(iv) in clause (c) of sub-paragraph (1) of paragraph (e), by deleting the words “power loom,” and also in the same clause by deleting the words “one hundred and eighty” and inserting in lieu thereof the words “two hundred and ten”;

(v) by deleting clause (d) of sub-paragraph (1) of paragraph (e);

(vi) in sub-paragraph (1) of paragraph (e), by inserting at the end of the sub-paragraph the clause “(f) tapestry table covers and chenille table covers.”

(b) In the third column, by deleting the figures “25” wherever they occur and inserting in lieu thereof in every case the figures “30.”

(c) In the fourth column—

(i) by deleting the word “Free” wherever it occurs and inserting in lieu thereof in every case the figures and sign “20%”;

(ii) by deleting the figures “15” wherever they occur and inserting in lieu thereof in every case the figures “20.”

(d) In the fifth column, by inserting the following provision, that is to say:—

“Any article liable to any of the duties mentioned at this reference number which is reimported into Saorstát Eireann after exportation therefrom shall be exempt from such duty if it is shown to the satisfaction of the Revenue Commissioners that such article was manufactured in Saorstát Eireann and was exported from Saorstát Eireann for the purpose of undergoing outside Saorstát Eireann one or more of the following processes, that is to say—bleaching, dyeing, printing, and finishing.”

8

First Schedule, reference number 14.

In the fifth column, by inserting the following additional provision, that is to say:—

As from the passing of this Act.

“The duties mentioned at this reference number shall not be chargeable or leviable on cotton blankets.”

9

First Schedule, reference number 15.

In the second column, in paragraph (a), by inserting the words “paper ruled for writing music in manuscript” after the words “printed music.”

As from the passing of this Act.

10

First Schedule, reference number 16.

In the fifth column, by inserting the following additional provision, that is to say:—

As from the passing of this Act.

“The duty mentioned at this reference number shall not be chargeable or leviable on paper (whether bound or not bound) ruled for writing music in manuscript.”

11

First Schedule, reference number 18.

The duty mentioned at reference number 18 shall cease to be chargeable or leviable.

As on and from the 20th day of October, 1932.

12

First Schedule, reference number 25.

In the fifth column, by inserting the following provision, that is to say:—

As from the passing of this Act.

“The duty mentioned at this reference number shall not be chargeable or leviable on cotton blankets nor on any bedding made wholly or mainly of rubber.”

13

First Schedule, reference number 31.

(a) In the second column—

In respect of all articles imported on or after the 10th day of November, 1932.

(i) by inserting the words “and of which the value at importation is not less than one shilling and sixpence” after the word “substances”;

(ii) by deleting the words “such pipes” and inserting in lieu thereof the words “any pipe designed or intended for such use as aforesaid.”

(b) In the third column, by deleting the figures “15” and inserting in lieu thereof the figures “37 ½.”

(c) In the fourth column, by deleting the figures “10” and inserting in lieu thereof the figures “25.”

(d) In the fifth column, by inserting the following provision, that is to say:—

“The duty mentioned at this reference number shall not be chargeable or leviable on any component part which consists of a pipe-bowl complying, in the opinion of the Revenue Commissioners, with all the following conditions, that is to say—

(a) it is not polished, and

(b) it is not stained, and

(c) it is not bored in the stem to an extent greater than three-sixteenths of an inch in diameter.”

14

First Schedule, reference number 32.

The duty mentioned at reference number 32 shall cease to be chargeable or leviable.

As on and from the 20th day of October, 1932.

15

First Schedule, reference number 34.

The duty mentioned at reference number 34 shall cease to be chargeable or leviable.

As on and from the 20th day of October, 1932.

16

First Schedule, reference number 36.

The duty mentioned at reference number 36 shall cease to be chargeable or leviable.

As on and from the 20th day of October, 1932.

17

Second Schedule, reference number 2.

The duty mentioned at reference number 2 shall cease to be chargeable or leviable.

As on and from the 20th day of October, 1932.