Finance Act, 1923

Continuance of taxes and duties in Schedule.

15.—(1) The several taxes and duties specified in the Schedule to this Act shall, until the Oireachtas shall enact to the contrary, and subject to the existing statutory provisions as to drawbacks, repayments and allowances, continue to be charged, levied, raised, imposed and paid in Saorstát Eireann.

(2) During the period commencing on the date of the passing of this Act, and ending on the 30th April, 1924, Chloroform and Sulphuric Ether may be delivered to any public hospital using the same for Medical or Surgical purposes without payment of duty in such cases as the Revenue Commissioners may approve, and subject to such conditions as to proof security and otherwise as the Revenue Commissioners may impose for the purpose of protecting the Revenue.

(3) The several statutory and other provisions which were in force on the 31st day of March, 1923, in Saorstát Eireann in relation to the said taxes and duties respectively shall, subject to the adaptations and modifications already made or hereafter to be made in such provisions by or under the Adaptation of Enactments Act, 1922 (No. 2 of 1922), apply to the taxes and duties aforesaid until the Oireachtas shall enact to the contrary.

(4) The provisions of section 8 of the Finance Act, 1919 , shall continue to apply to such of the taxes and duties mentioned in this section as the same applied to on the 31st day of March, 1923, but with the substitution in that section of the expression “Saorstát Eireann” for the expression “Great Britain and Ireland.”