S.I. No. 101/1966 - Imposition of Duties (No. 158) (Matches) Order, 1966.

S.I. No. 101 of 1966.

IMPOSITION OF DUTIES (No. 158) (MATCHES) ORDER, 1966.

The Government, in exercise of the powers conferred on them by section 1 of the Imposition of Duties Act, 1957 (No. 7 of 1957), and section 22 of the Finance Act, 1962 (No. 15 of 1962), hereby order as follows :

1. This Order may be cited as the Imposition of Duties (No. 158) (Matches) Order, 1966.

2. This Order shall come into operation on the 21st day of May, 1966.

3. The Imposition of Duties (No. 128) (Customs Duties and Form of Customs Tariff) Order, 1962 ( S.I. No. 163 of 1962 ), is hereby amended by—

(a) The deletion of the matter in the first, third, fourth and fifth columns of the Schedule at tariff heading numbers 36.06 (A) and 36.06 (B), and

(b) the insertion of " 12s. 11d. per 7,200 matches and so in proportion for any less number of matches " in the third, fourth and fifth columns of the Schedule at tariff heading number 36.06.

4. In lieu of the duty of excise imposed by section 12 of and mentioned in Part II of the Second Schedule to the Finance Act, 1956 (No. 22 of 1956), there shall be charged, levied and paid on all matches made in the State a duty of excise at the rate of 11s. 4d. per 7,200 matches and so in proportion for any less number of matches.

5. The Match Duty Regulations, 1928 (S. R. & O. No. 74 of 1928), shall have effect in relation to the duty of excise imposed by this Order.

6. The duty of excise imposed by this Order is hereby placed under the care and mangement of the Revenue Commissioners.

GIVEN under the Official Seal of the Government, this 17th day of May, 1966.

SEÁN F. LEMASS,

Taoiseach.

EXPLANATORY NOTE

The purpose of this Order is to simplify the structure of the customs duty and excise duty on matches by substituting the rates shown in the Order for the rates hitherto chargeable.