Finance Act, 1939
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Divers amendments of the Customs Acts. |
14.—(1) The table of prohibitions and restrictions inwards annexed to section 42 of the Customs Consolidation Act, 1876 , is hereby amended by deleting therefrom the words “coffee, chicory” where they occur in the paragraph beginning “Extracts, essences, or other concentrations”. | |
(2) Section 22 (which relates to stamp duty on customs entries) of the Finance Act, 1924 (No. 27 of 1924), shall not apply to entries for reimported goods in respect of which a bill of store has been issued. | ||
(3) Sub-section (5) of section 12 of the Finance Act, 1934 (No. 31 of 1934), is hereby amended by the deletion of the word and figures “section 12” and the insertion of the word and figures “section 13” in lieu of the word and figures so deleted. | ||
This sub-section shall have and be deemed to have had effect as from the passing of the Finance Act, 1934 (No. 31 of 1934). | ||
(4) Whenever the Minister for Finance, in exercise of the power conferred on him by paragraph (b) of section 15 of the Finance (Agreement with United Kingdom) Act, 1938 (No. 12 of 1938), requires a duty to be charged, levied, and paid at a particular rate, he may, if he so thinks proper, fix as such particular rate a rate calculated in a different manner or on a different basis from that in or on which the normal rate of the said duty is calculated. | ||
This sub-section shall have and be deemed to have had effect as from the passing of the Finance (Agreement with United Kingdom) Act, 1938 (No. 12 of 1938). | ||
(5) Section 15 of the Finance Act, 1938 (No. 25 of 1938), shall be construed and have effect and be deemed always to have had effect as if the following sub-section were inserted therein in lieu of sub-section (6) now contained therein, that is to say:— | ||
“(6) Where an article is chargeable with a duty imposed by this section, such article shall not be deemed, for any purpose arising under the First Schedule to this Act other than the purposes of section 8 of the Finance Act, 1919 , to have been manufactured in any particular country unless such proportion of its value as is prescribed by regulations made under section 16 of the Finance (Agreement with United Kingdom) Act, 1938 (No. 12 of 1938), for the purposes of that Act is the result of labour within that particular country.” | ||
(6) Sub-section (4) of section 24 of the Finance Act, 1938 (No. 25 of 1938), is hereby amended by the deletion of the words and figures “Finance Act, 1909” and the insertion of the words and figures “ Revenue Act, 1909 ” in lieu of the words and figures so deleted. | ||
This sub-section shall have and be deemed to have had effect as from the passing of the Finance Act, 1938 (No. 25 of 1938). |