Finance Act, 1935

EIGHTH SCHEDULE.

AMENDMENTS OF CERTAIN FINANCE ACTS.

Part I.

FINANCE (CUSTOMS DUTIES) (No. 2) ACT, 1931 (No. 39 of 1931).

Ref. No.

Section or Schedule Amended

Nature of Amendment

General Subject Matter of Amendment

1

Subsection (3) of section 1, as amended by section 5 of the Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932).

(a) The duty imposed by the said sub-section (3) shall be charged, levied, and paid at the rate of an amount equal to forty per cent, of the value of the article in lieu of the rate fixed by the said section 5; and

Change of rate of duty on harness.

(b) the provisions of section 8 of the Finance Act, 1919 , shall not apply to the said duty.

Part II.

FINANCE ACT, 1932 (No. 20 of 1932),

Ref. No.

Enactment Imposing or Defining the Duty

Particulars of the Duty

General Description of the Duty

2

Section 22, as amended by subsequent enactments.

The following words and paragraphs shall be added at the end of sub-section (7) of the said section 22, that is to say:—

Additions to articles liable 10 package duty.

“and

(j) polishing preparations of all kinds, and

(k) surgical dressings of textile material.”

3

Section 24.

(a) The duty imposed by the said section 24 shall, in respect of articles to which paragraph (b) of sub-section (1) of that section applies, be charged levied, and paid at the rate of one shilling the pound in lieu of the rate mentioned in the said section, and

Change of rate of duty on dead poultry and wild birds.

(b) the provisions of section 8 of the Finance Act, 1919 , shall not apply to the said duty when chargeable at the rate of one shilling the pound in pursuance of the foregoing paragraph.

4

First Schedule, reference number 8.

(a) The duty mentioned at the said reference number 8 shall be charged, levied, and paid at the rate of an amount equal to fifty per cent, of the value of the article in lieu of the rate mentioned in the third column at the said reference number, and

Change of rate of duty on putty, paints, and distempers.

(b) the provisions of section 8 of the Finance Act, 1919 , shall not apply to the said duty.

5

First Schedule, reference number 35-

The following words shall be added at the end of the second column, that is to say:—

Exclusion of racquet presses from the duty on sports requisites.

“and presses for racquets used in any of the games of tennis, lawn tennis, badminton, racquets, or any similar game.”

Part III.

FINANCE (CUSTOMS DUTIES) (No. 4) Act, 1932 (No. 34 of 1932).

Ref. No.

Section or Schedule Amended

Nature of Amendment

General Subject Matter of Amendment

6

First Schedule, reference number 9-

The following provision shall be inserted in the fifth column, that is to say:—

The duty on egg-box fillers and flats.

“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 mentioned at this reference number any articles chargeable with such 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.”

7

First Schedule, reference number 14.

(a) The following sub-paragraph shall be added at the end of paragraph (b) in the second column, that is to say:—

The duty on certain brass, bronze, etc., articles.

“(12) memorial plates and memorial tablets.”

and

(b) in paragraph (d) in the second column (inserted by amendment at reference number 9 in the Seventh Schedule to the Finance Act, 1934 (No. 31 of 1934) ) the words “one and one-half inches” shall be deleted, and the words “two and three-quarter inches” shall be inserted in lieu of the said words so deleted.

8

First Schedule, reference number 16.

(a) The following sub-paragraph shall be added to paragraph (d) (as amended by subsequent enactments) in the second column, that is to say:—

The duty on certain wooden articles.

“(49) Presses for racquets used in any of the games of tennis, lawn tennis, badminton, racquets, or any similar game,”

and

(b) the provisions of section 8 of the Finance Act, 1919 , shall not apply to the duty mentioned at the said reference number 16, as amended by subsequent enactments, including the amendment made by the foregoing paragraph.

9

Second Schedule, reference number 5.

(a) The duty mentioned at the said reference number 5 shall be charged, levied, and paid at the rate of two shillings the pound in lieu of the rate mentioned in the third column at the said reference number, and

Change of rate of duty tinned meat, etc.

(b) the provisions of section 8 of the Finance Act, 1919 , shall not apply to the said duty.

Part IV.

FINANCE ACT, 1933 (No. 15 of 1933).

Ref. No.

Enactment Imposing or Defining the Duty

Particulars of the Duty

General Description of the Duty

10

First Schedule, Part I, reference number 5.

(a) The duty mentioned at the said reference number 5 shall be charged, levied, and paid at the rate of an amount equal to forty per cent, of the value of the article in lieu of the rate mentioned in the third column at the said reference number, and

Change of rate of duty on leather footballs.

(b) the provisions of section 8 of the Finance Act, 1919 , shall not apply to the said duty.

11

First Schedule, Part I, reference number 14.

(a) In paragraph (e) in the second column, the words “two and three-eighths inches” shall be deleted and the words “three and one-half inches” shall be inserted in lieu of the words so deleted, and

The duty on empty glass bottles and jars.

(b) the provisions of section 8 of the Finance Act, 1919 , shall not apply to the duty mentioned at the said reference number 14, whether such duty is chargeable at the rate mentioned in the third column at the said reference number or at a rate mentioned in section 5 of the Finance (Customs and Excise Duties) Act, 1933 (No. 52 of 1933).

Part V.

FINANCE (CUSTOMS AND EXCISE DUTIES) ACT, 1933 (No. 52 of 1933)

Ref. No.

Enactment Imposing or Defining the Duty

Particulars of the Duty

General Description of the Duty

12

First Schedule, reference number 8.

In the second column, the words “or slabs” shall be deleted and the words “slabs, pillars, or posts” shall be inserted in lieu of the words so deleted.

Extension of the duty on cement bricks, blocks, etc.

13

First Schedule, reference number 10.

The following provisions shall be inserted in the fourth column, that is to say:—

The duty on certain printed matter.

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

“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 mentioned at this reference number any articles chargeable with such 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.”

Part VI.

FINANCE ACT, 1934 (No. 31 of 1934).

Ref. No.

Enactment Imposing or Defining the Duty

Particulars of the Duty

General Description of the Duty

14

First Schedule, reference number 5.

The following paragraphs shall be added at the end of the second column, that is to say:—

Extension of the duty on galvanised iron or steel articles.

“(h) cabinets for sterilising utensils for dairy or creamery use or milk delivery bottles or both such utensils and such bottles;

(i) washing-troughs.”

15

First Schedule, reference number 6.

The following paragraph shall be added at the end of the second column, that is to say:—

“(v) connections which, in the opinion of the Revenue Commissioners, are of a kind suitable for use in relation to under-ground gas-pipes, water-pipes, or sewage-pipes, and are, at every opening, of an internal diameter of not less than three inches and not more than fifteen inches, but excluding any such connections which are, at two or more openings, constructed for joining by means of bolts or studs.”

Extension of the duty on cast iron articles.

16

First Schedule, reference number 15.

The following paragraph shall be added at the end of the second column, that is to say:—

Extension of the duty on golf clubs.

“(c) articles which, in the opinion of the Revenue Commissioners, are heads or shafts suitable for use as component parts of the clubs or sticks mentioned in the preceding paragraph (b), and are, in the opinion aforesaid, wholly or substantially manufactured.”

17

First Schedule, reference number 16.

The duty mentioned at the said reference number 16 shall be charged, levied, and paid at the rate of an amount equal to forty per cent, of the value of the article in lieu of the rate mentioned in the third column at the said reference number.

Change of rate of duty on certain leather bags, etc.

18

First Schedule, reference number 21.

In paragraph (c) in the second column, the word “cotton” shall be deleted and the words “woven cotton fabric” shall be inserted in lieu of the word so deleted.

The duty on certain articles of woven fabric.

19

First Schedule, reference number 23.

The duty mentioned at the said reference number 23 shall be charged, levied, and paid at the rate of an amount equal to fifty per cent, of the value of the article in lieu of the rate mentioned in the third column at the said reference number.

Change of rate of duty on bias binding.

Part VII.

FINANCE (MISCELLANEOUS PROVISIONS) ACT, 1935 (No. 7 of 1935).

Ref. No.

Enactment Imposing or Defining the Duty

Particulars of the Duty

General Description of the Duty

20

Section 1.

In sub-section (2) of the said section 1, paragraph (b) shall be deleted and the following paragraph shall be inserted in the said sub-section in lieu of the paragraph so deleted, that is to say:—

Extension of exemption from the duty on mineral hydrocarbon light oil.

“(b) on any mineral hydrocarbon light oil which is shown, to the satisfaction of the Revenue Commissioners, to be intended for use in Saorstát Éireann in any process of dyeing textiles carried on by way of trade or in any process of cleaning articles of any kind carried on by way of trade.”