Finance Act, 1932

Exemptions from motor car duty.

33.—(1) The duty imposed by section 11 of the Finance Act, 1928 (No. 11 of 1928), as amended by subsequent enactments shall be charged, levied, and paid on the following articles at the rate of an amount equal to fifteen per cent. of the value of the article in lieu of the rate mentioned in the said section 11 , that is to say:—

On every motor car chassis which is imported for sale by a trader in motor cars on or after the 6th day of May, 1932, and before the 7th day of August, 1932 and is so imported as part of a complete motor car which is, in the opinion of the Revenue Commissioners, at importation a new motor car constructed, designed, and intended for the carriage of persons otherwise than for reward.

(2) The provisions of section 8 of the Finance Act, 1919 , shall apply to the duty chargeable under the foregoing sub-section of this section with the substitution of the expression “Saorstát Eireann” for the expression “Great Britain and Ireland” and as though the articles mentioned in that sub-section were included in the Second Schedule to that Act in the list of goods to which two-thirds of the full rate is made applicable as a preferential rate.

(3) The duty imposed by section 11 of the Finance Act, 1928 (No. 11 of 1928), as amended by subsequent enactments shall not be charged or levied on any of the following articles imported into Saorstát Eireann on or after the 6th day of May, 1932, that is to say:—

Component parts and accessories of motor car bodies which, in the opinion of the Revenue Commissioners, do not constitute at importation an assembly or partial assembly of such parts or accessories.

(4) Whenever the Revenue Commissioners are satisfied in respect of a motor car which is being imported into Saorstát Eireann on or after the 6th day of May, 1932 and is in their opinion constructed and designed for the carriage of persons, that—

(a) the importer of such motor car either has within six months before the importation thereof begun to reside in Saorstát Eireann or bona fide intends to begin so to reside within six months after such importation and, in either case, bona fide intends to reside permanently in Saorstát Eireann, and

(b) such motor car had been previously used (otherwise than for the carriage of persons for reward) by the importer or by his family or household, and

(c) such motor car is being imported for the use (otherwise than for the carriage of persons for reward) in Saorstát Eireann by the importer or by his family or household,

the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, permit such motor car to be imported without payment of the duty imposed by section 11 of the Finance Act, 1928 (No. 11 of 1928), as amended by subsequent enactments, or that duty as varied under the Customs Duties (Provisional Imposition) Act, 1931 (No. 38 of 1931), or by any Act passed or to be passed in the financial year beginning on the 1st day of April, 1932.

(5) Any duty which has been paid before the passing of this Act and is, by virtue of this section, not chargeable shall be repaid.