Finance Act, 1934

SEVENTH SCHEDULE.

Repeals and Amendments of Certain Finance Acts.

Ref. No.

Act affected.

Nature of Repeal or Amendment.

1

Finance (No. 2) Act, 1927 (No. 38 of 1927).

The duty imposed by section 2 of the Act mentioned in the second column at this reference number shall be charged, levied, and paid at whichever of the following rates produces in each particular case the greater amount of duty, that is to say, the rate of twopence per article or the rate mentioned in the said seciton 2.

Section 25 of the Finance Act, 1924 (No. 27 of 1924), shall not apply to the said duty imposed by the said section 2, and accordingly the minimum charge imposed by the said section 25 shall not be chargeable in respect of the said duty.

2

Finance Act, 1931 (No. 31 of 1931).

Sub-section (2) of section 7 of the Act mentioned in the second column at this reference number is hereby repealed.

3

Finance (Customs Duties) (No. 4) Act, 1931 (No. 43 of 1931).

Sub-sections (2) and (3) of Section 1 of the Act mentioned in the second column at this reference number are hereby repealed, and in lieu thereof the following provision shall have effect, that is to say:—

Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of the duty imposed by the said Section 1 of the said Act mentioned in the second column at this reference number or to take delivery from a bonded warehouse without payment of the said duty of any articles chargeable with the said duty either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them or within a specified time or in a specified quantity.

4

Finance (Customs Duties) (No. 2) Act, 1932 (No. 11 of 1932).

Section 12 of the Act mentioned in the second column at this reference number is hereby amended as follows, that is to say:—

(a) in sub-section (1), by the deletion of the words “and not liable to duty as fruit,” where they occur in that sub-section; and

(b) in sub-section (3), by the deletion of all words from the words “and fruit in syrup” to the end of the sub-section.

5

Finance Act, 1932 (No. 20 of 1932).

Where the Revenue Commissioners are satisfied that any component parts of pianos are being imported for use in the manufacture or assembly (to an extent for the time being approved of by the Minister for Industry and Commerce), of pianos in Saorst[html]t Eireann, they may, subject to compliance with such conditions as they may think fit to impose, charge and levy, in respect of such component parts, the duty imposed by section 16 of the Act mentioned in the second column at this reference number at the rate of an amount equal to ten per cent. of the value of the article in lieu of the rate mentioned in the said section 16.

Section 8 of the Finance Act, 1919 , shall not apply to the said duty when charged, in pursuance of the foregoing provision, at the rate of an amount equal to ten per cent. of the value of the article.

6

Finance Act, 1932 (No. 20 of 1932).

Sub-section (7) of section 22 of the Act mentioned in the second column at this reference number (as amended at reference number 4 in the Second Schedule to the Finance (Customs and Excise Duties) Act, 1933 (No. 52 of 1933)), shall be further amended by adding at the end of the said sub-section the following words and paragraphs, that is to say:—

“and

(h) glue, and

(i) size.”

7

Finance Act, 1932 (No. 20 of 1932).

Section 36 of the Act mentioned in the second, column at this reference number is hereby repealed.

8

Finance Act, 1932 (No. 20 of 1932).

The First Schedule to the Act mentioned in the second column at this reference number is hereby amended as follows, that is to say:—

(a) at reference number 16 (as amended at reference number 10 in the Third Schedule to the Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932), and at reference number 5 in the Second Schedule to the Finance (Customs and Excise Duties) Act, 1933 (No. 52 of 1933)), by deleting the word “stationery” where it first occurs in the second column, and by inserting in the said second column the word “articles” in lieu of the word so deleted, and

(b) at the said reference number 16 (as amended as aforesaid), by adding in the second column the following paragraph:—

“(g) postcards, visiting cards, business cards, greeting cards, invitation cards, complimentary cards and menu cards.”

(c) at the said reference number 16 (as amended as aforesaid), by adding the following provision:—

Section 8 of the Finance Act, 1919 , shall not apply to the duty mentioned at this reference number when and in so far as it is chargeable on articles mentioned in paragraph (b) in the second column.”

9

Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932).

The First Schedule to the Act mentioned in the second column at this reference number shall be amended at reference number 14 by adding in the second column of that Schedule the following paragraph, that is to say:—

“(d) couplings, joints, and other similar fittings which, in the opinion of the Revenue Commissioners, are designed, constructed, and intended for use in connection with tubes or pipes and bear any external screw threading and are of an external diameter, at any such screw threading, not exceeding one and one-half inches.”

10

Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932).

The First Schedule to the Act mentioned in the second column at this reference number shall be amended as follows, that is to say:—

(a) at reference number 16, by deleting the words “one shilling” where they occur in paragraph (d), sub-paragraph (12), in the second column, and by inserting in the said sub-paragraph the word “ninepence” in lieu of the words so deleted; and

(b) at the said reference number 16 (as amended at reference number 5 in the Seventh Schedule to the Finance Act, 1933 (No. 15 of 1933)), by deleting sub-paragraphs (34) and (41) of paragraph (d) in the second column; and

(c) at the said reference number 16 (as amended as aforesaid) by adding, at the end of paragraph (d), in the second column, the following sub-paragraphs:—

“(47) handles and sections of handles for chimney or sewer scrapers or cleaners and component parts (made wholly or mainly of wood) of such handles or such sections;

(48) bungs, plugs, spiles, and shives for casks or barrels.”

11

Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932).

The Second Schedule to the Act mentioned in the second column at this reference number shall be amended as follows, that is to say:—

(a) at reference number 7, by inserting in the third column the following letters and figures, that is to say:—

(i) opposite paragraph (b) in the second column, the letters and figures “per cwt., 60s.”

(ii) opposite paragraph (c) in the second column and opposite paragraph (d) in the same column, and opposite paragraph (e) in the same column, the letters and figures “per lb., 3s.” and

(b) at the said reference number 7, by inserting in the fourth column opposite paragraph (b) in the second column the figures and letter “45s.”, and

(c) at the said reference number 7, by inserting in the fifth column the following provision, that is to say:—

Section 8 of the Finance Act, 1919 , shall not apply to the duties mentioned in paragraphs (c), (d), and (e) respectively, in the second column at this reference number.”

12

Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932).

The Second Schedule to the Act mentioned in the second column at this reference number shall be amended as follows, that is to say:—

(a) at reference number 10, by deleting the figure and letter “6d.” where they secondly occur in the third column and substituting therefor the letters and figures “per cwt., 84s.”, and

(b) at the said reference number 10, by deleting the figure and letter “4d.” where they secondly occur in the fourth column, and

(c) at the said reference number 10, by inserting in the fifth column the following provision, that is to say:—

Section 8 of the Finance Act, 1919 , shall not apply to the duty mentioned at paragraph (c) in the second column at this reference number.”

13

Finance Act, 1933 (No. 15 of 1933).

Part I of the First Schedule to the Act mentioned in the second column at this reference number shall be amended as follows, that is to say:—

(a) at reference number 12, by deleting paragraph (d) in the second column, and

(b) at reference number 17, by adding, in the second column, the following paragraph:—

“(e) gate posts and gate columns.”

14

Finance Act, 1933 (No. 15 of 1933).

The Third Schedule to the Act mentioned in the second column at this reference number shall be amended as follows, that is to say:—

(a) at reference number 4, by inserting in the second column, after the word “imported,” the words “at any period of the year preserved in water or imported raw,” and

(b) at reference number 5, by inserting in the second column, after the word “imported,” the words “at any period of the year preserved in water or imported raw,” and by deleting the figures and letters “24th” and substituting therefor the figures and letters “15th,” and

(c) at reference number 6, by inserting in the second column, after the word “imported,” the words “at any period of the year preserved in water or imported raw.”