Finance Act, 1947

THIRD SCHEDULE.

Amendments of Certain Finance Acts.

Section 7.

PART I.

The Finance Act, 1932 (No. 20 of 1932).

Ref. No.

Section or Schedule and reference number amended.

Nature of amendment.

General subject matter of amendment.

Operative date of amendment.

1

Section 22 .

Paragraph (c) of subsection (7) shall be deleted and the following paragraph substituted, that is to say:—

The duty on packages.

The 8th day of May, 1947.

“(c) (i) toilet preparations which are, in the opinion of the Revenue Commissioners, of a kind ordinarily used on, or in relation to, the human skin, hair, nails, teeth (including artificial teeth) or mouth, but excluding essential oils, fuller's earth, petroleum jelly, hair dyes, soaps, soap powders and soap substitutes,

(ii) perfumery, excluding perfumed spirits and essential oils; and”

2

First Schedule , reference number 4.

In the second column at the said reference number 4, the words “building construction” shall be deleted and the words “building or construction” substituted.

The duty on iron and steel manufactures, constructional, fabricated.

The 8th day of May, 1947.

3

First Schedule , reference number 8.

In the fourth column at the said reference number 8, the following paragraph shall be inserted—

“The duty imposed by section 11 of the Finance Act, 1935 (No. 28 of 1935), and mentioned at reference number 1 in the Second 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 duty on putty, paints and distempers.

The date of passing of this Act.

4

First Schedule , reference number 16.

In the second column at the said reference number 16, paragraph (d) shall be deleted and the following paragraph substituted, that is to say:—

The duty on stationery.

The 8th day of May, 1947.

“(d) labels and tags which, in the opinion of the Revenue Commissioners, are made wholly or mainly of—

(i) paper, or

(ii) cardboard, pasteboard, strawboard, millboard, or similar material, or

(iii) two or more of any of the materials mentioned at (i) and (ii) above,

and which are imported in bulk quantities;”

PART II.

The Finance Act, 1935 (No. 28 of 1935).

Ref. No.

Schedule and reference number

Nature of amendment.

General subject matter of amendment.

Operative date of amendment.

5

First Schedule , reference number 11.

In the fourth column at the said reference number 11, the following paragraph shall be inserted— “The duty imposed by section 5 of the Finance Act, 1937 (No. 18 of 1937), and mentioned at reference number 8 in the First Schedule to that Act, as amended by the Emergency Imposition of Duties (No. 157) Order, 1938 ( S.R. & O., No. 240 of 1938 ), shall not be charged or levied on any article on which the duty mentioned at this reference number is chargeable.”

The duty on roofing tiles.

The date of passing of this Act.

6

Second Schedule , reference number 1.

The duty imposed by section 11 of the Finance Act, 1932 (No. 20 of 1932) and mentioned at reference number 8 in the First Schedule to that Act, as amended by section 27 of the Finance Act, 1935 (No. 28 of 1935), and mentioned at reference number 4 in Part II of the Eighth Schedule to that Act, shall not be charged or levied on any article on which the duty mentioned at the said reference number 1 is chargeable.

The duty on asphalt, etc.

The date of the passing of this Act.

PART III.

The Finance Act, 1936 (No, 31 of 1936).

Ref. No.

Schedule and reference number

Nature of amendment.

General subject matter of amendment.

Operative date of amendment.

7

First Schedule , reference number 30.

In the second column at the said reference number 30, the words “nine-pence” shall be deleted and the words “fifteen pence” substituted.

The duty on toys

The date of the passing of this Act.

8

First Schedule , reference number 40.

In the second column at the said reference number 40, there shall be added after the words “substantially assembled” the words “but excluding articles and appliances which, in the opinion of the Revenue Commissioners, are oxyacetylene welding and cutting blowpipes.”

The duty on gas combustion appliances.

The date of the passing of this Act.

PART IV.

The Finance Act, 1937 (No. 18 of 1937).

Ref. No.

Schedule and reference number

Nature of amendment.

General subject matter of amendment.

Operative date of amendment.

9

First Schedule , reference number 8.

In the fourth column at the said reference number 8, the following paragraph shall be inserted—

“The duty imposed by section 10 of the Finance Act, 1935 (No. 28 of 1935), and mentioned at reference number 11 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 duty on draining boards and certain other articles made of asbestos.

The date of the passing of this Act.