Finance Act, 1931
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Alteration of duties on articles made from or containing sugar, etc. |
8.—(1) In lieu of the duties of customs chargeable under section 22 of the Finance Act, 1928 (No. 11 of 1928), there shall be charged, levied, and paid on all articles (other than sugar confectionery, cocoa preparations, beer, table waters, herb beer, cider, perry, wine, tobacco, spirits and any article on which a duty is imposed by section 21 of the Finance Act, 1928 ) imported into Saorstát Eireann on or after the 7th day of May, 1931, and made from or containing sugar or other sweetening matter, the following duties of customs, that is to say:— | |
(a) if the articles are prescribed in the official import lists to be entered on importation by weight, a duty at the rate of one penny and three farthings on the pound; | ||
(b) if the articles are prescribed in the official import lists to be entered on importation by measure, a duty at the rate of one shilling and five pence on the gallon. | ||
(2) The duty imposed by this section shall be in addition to any duty chargeable in respect of any spirits or saccharin used in the manufacture or preparation of the article but in lieu of any duty which might otherwise be chargeable on any other ingredient used in the manufacture or preparation of the article. | ||
(3) The provisions of section 8 of the Finance Act, 1919 , shall not apply to the duty imposed by this section. |