S.I. No. 70/1948 - Emergency Imposition of Duties (No. 232) Order, 1948.


S.I. No. 70 of 1948.

EMERGENCY IMPOSITION OF DUTIES (No. 232) ORDER, 1948.

The Government, in exercise of the powers conferred on them by section 1 of the Emergency Imposition of Duties Act, 1932 (No. 16 of 1932), as adapted in consequence of the enactment of the Constitution, and of every and any other power them in this behalf enabling, hereby order as follows :—

1. This Order may be cited as the Emergency Imposition of Duties (No. 232) Order, 1948.

2. The Interpretation Act, 1937 (No. 38 of 1937), applies to this Order.

3.—(1) On and after the 15th day of April, 1948, subsection (5) of section 25 of the Finance Act, 1932 (No. 20 of 1932), shall have effect as if, for the rates inserted therein by subsection (1) of section 8 of the Finance (No. 2) Act, 1947 (No. 33 of 1947), there were substituted the following rates :

Where the payment for admission, excluding duty,

Rate of Duty

s.

d.

and does not exceed

s.

d.

s.

d.

exceeds

0

4

and does not exceed

0

0

"

0

 " " "  "

0

6

0

2

"

0

6

 " " "  "

0

8

0

3

"

0

8

 " " "  "

0

11½

0

"

0

11½

 " " "  "

1

0

"

1

 " " "  "

1

9

0

9

"

1

9

 " " "  "

2

1

"

2

 " " "  "

3

0

1

6

"

3

0

 " " "  "

4

0

2

0

"

4

0

2

0 for

the first 4s. and 2s. for every additional 4s. or part of 4s.

(2) On and after the 15th day of April, 1948, subsection (2) of section 11 of the Finance Act, 1936 (No. 31 of 1936), shall have effect as if, for the rates inserted therein by subsection (2) of section 8 of the Finance (No. 2) Act, 1947 , there were substituted the following rates :—

Where the payment for admission, excluding duty,

Rate or Duty

s.

d.

s.

d.

s.

d.

exceeds

0

4

and does not exceed

0

0

"

0

 " " "  "

0

6

0

2

"

0

6

 " " "  "

0

7

0

3

"

0

7

 " " "  "

0

8

0

4

"

0

8

 " " "  "

0

10

0

5

"

0

10

 " " "  "

1

0

"

1

 " " "  "

1

4

0

10

"

1

4

 " " "  "

1

6

1

0

"

1

6

 " " "  "

1

9

1

3

"

1

9

 " " "  "

2

0

1

6

"

2

0

 " " "  "

2

10½

2

"

2

10½

 " " "  "

4

0

3

0

"

4

0

3

0 for

the first 4s. and 3s. for every additional 4s. or part of 4s.

(3) Paragraph (c) of subsection (3) of section 11 of the Finance Act, 1936 (No. 31 of 1936), shall, as respects entertainments duty (within the meaning of the said section 11) paid on payments, made on or after the 15th day of April, 1948, for admission to an entertainment in any such theatre as is mentioned in the said subsection (3), have effect as if, for the words " fifteen per cent. of the said duty " (inserted by subsection (3) of section 8 of the Finance (No. 2) Act, 1947 ) there were substituted the words " thirty per cent. of the said duty."

GIVEN under the Official Seal of the Government this 2nd day of March, 1948.

JOHN A. COSTELLO,

Taoiseach.