Finance Act, 1931
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Alteration of duty on sugar confectionery. |
7.—(1) In lieu of the duties of customs chargeable under section 15 of the Finance Act, 1924 (No. 27 of 1924), as amended by section 25 of the Finance Act, 1925 (No. 28 of 1925), section 15 of the Finance Act, 1926 (No. 35 of 1926), and section 20 of the Finance Act, 1928 (No. 11 of 1928), there shall be charged, levied and paid on all sugar confectionery imported into Saorstát Eireann on or after the 7th day of May, 1931, a customs duty at the rate of four and four-fifths pence on the pound, in addition to any duty which may be chargeable in respect of any spirits or saccharin contained in such sugar confectionery but in lieu of any duty which might otherwise be chargeable on any other ingredient contained in such sugar confectionery. | |
(2) In the case of fruit (not liable to duty as fruit) in syrup imported in sealed tins or cans, the duty imposed by this section shall, in lieu of the full rate of four and four-fifths pence, be | ||
charged and levied at the following reduced rates, that is to say:— | ||
(a) if such fruit contains not more than thirty-three and one-third per cent. of sweetening matter, one and one-fifth pence on the pound, and | ||
(b) if such fruit contains more than thirty-three and one-third per cent. of sweetening matter, three and three-fifths pence on the pound. | ||
(3) In this section the expression “sugar confectionery” means confectionery made from or containing sugar or other sweetening matter and not containing cocoa, and includes breads, biscuits, cakes, cake mixtures, puddings and powders (other than medicinal powders) sweetened with sugar or other sweetening matter, and not containing cocoa, and also sweetmeats, jams, marmalades, and jellies not containing cocoa, and also peels and fruits candied, crystallised or otherwise preserved with sugar or any other sweetening matter, and not containing cocoa, but does not include ginger preserved in syrup imported into Saorstát Eireann in wooden barrels or casks of a capacity of not less than one hundredweight. | ||
(4) The provisions of section 8 of the Finance Act, 1919 , shall apply to the duty imposed by this section with the substitution of the expression “Saorstát Eireann” for the expression “Great Britain and Ireland,” and as though sugar confectionery as defined in this section were included in the Second Schedule to that Act in the list of goods to which five-sixths of the full rate is made applicable as a preferential rate. |