Finance Act, 1933
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Duty on mops. |
10.—(1) The duty imposed by section 8 of the Finance (Customs Duties). (No. 2) Act, 1932 (No. 11 of 1932), as amended by the Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932), shall be charged, levied, and paid on all mops and component parts (other than component parts made wholly of metal) of mops imported into Saorstát Eireann on or after the 11th day of May, 1933, in addition to the articles on which the said duty is chargeable and leviable by virtue of the said section 8 as so amended. | |
(2) Sub-section (2) of section 8 of the said Finance (Customs Duties) (No. 2) Act, 1932 , shall apply and have effect as if the expression “brushes, brooms, or mops” were substituted therein for the expression “brushes or brooms” wherever that expression occurs. | ||
(3) Sub-section (3) of section 8 of the said Finance (Customs Duties) (No. 2) Act, 1932 , shall apply and have effect as if the expression “brush, broom, or mop” were substituted therein for the expression “brush or broom” wherever that expression occurs. | ||
(4) Sub-sections (4), (5) and (6) of section 8 of the said Finance (Customs Duties) (No. 2) Act, 1932 , shall apply to the duty imposed by that section when charged on an article made liable thereto by this section. |