Finance Act, 1936

Amendment of Section 20 of and the Third Schedule to the Finance Act, 1926.

16.—(1) The Third Schedule to the Finance Act, 1926 (No. 35 of 1926), shall be and is hereby amended as on and from the 13th day of May, 1936, as follows, and section 20 of that Act and the said Third Schedule shall have effect accordingly, that is to say:—

(a) the following proviso shall be inserted in paragraph 5 of the said Third Schedule at the end of that paragraph, that is to say:— “In the case of a vehicle to which this paragraph applies and which is not electrically propelled and which exceeds one ton but does not exceed one and one-quarter tons in weight unladen and in respect of which it is shown to the satisfaction of the Minister for Industry and Commerce that such vehicle was assembled in Saorstát Éireann in a manner and to an extent for the time being approved of by the said Minister and was so assembled, either wholly or to an extent for the time being approved of by the said Minister, from parts manufactured in Saorstát Éireann, duty shall be charged, levied, and paid in respect of such vehicle at the rate of twenty pounds in lieu of the above-mentioned rate of thirty pounds.”;

(b) the following proviso shall be inserted in paragraph 6 of the said Third Schedule at the end of that paragraph, that is to say:— “In the case of any vehicle to which sub-paragraph (c) of this paragraph applies and which is not electrically propelled, and which exceeds sixteen horse-power, and in respect of which it is shown to the satisfaction of the Minister for Industry and Commerce that such vehicle was assembled in Saorstát Éireann in a manner and to an extent for the time being approved of by the said Minister and was so assembled, either wholly or to an extent for the time being approved of by the said Minister, from parts manufactured in Saorstát Éireann, no duty shall be charged or levied in respect of the excess of the horse-power of such vehicle above sixteen horse-power.”

(2) Paragraphs (b) and (f) of section 7 of the Finance (Customs and Excise Duties) Act, 1933 (No. 52 of 1933), shall be repealed as on and from the 13th day of May, 1936.

(3) The amendment and repeal effected by the foregoing sub-sections of this section shall not apply or have effect in relation to any vehicle which is shown to the satisfaction of the Minister for Industry and Commerce to have been assembled before the 13th day of May, 1936.