Finance Act, 1948

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Number 12 of 1948.


FINANCE ACT, 1948.


ARRANGEMENT OF SECTIONS

Part I.

Income Tax.

Section

1.

Income tax and sur-tax for the year 1948–49.

2.

Confirmation of agreement on double taxation.

Part II.

Customs and Excise.

3.

Mineral hydrocarbon light oils.

4.

Hydrocarbon oil.

5.

Wine.

6.

Beer—customs duties.

7.

Beer—excise duties.

8.

Tobacco.

9.

Sugar confectionery—licensing provision.

10.

Entertainments duty.

Part III.

Stamp Duties.

11.

Exemption from stamp duties of Ministers of State.

12.

Exemption for customs bonds in relation to airborne goods.

Part IV.

Miscellaneous and General.

13.

Transfer of money from the Road Fund to the Exchequer.

14.

Interest on deposits in Post Office Savings Bank.

15.

Transition Development Fund.

16.

Repeals.

17.

Orders to cease to have effect.

18.

Care and management of taxes and duties.

19.

Short title, construction and commencement.


FIRST SCHEDULE.

SECOND SCHEDULE.

Part I.

Customs.

Part II.

Excise.

THIRD SCHEDULE.

Enactments repealed.

FOURTH SCHEDULE.

Orders ceasing to have effect.


Acts Referred to

Finance Act, 1926

No. 35 of 1926

Finance Act, 1928

No. 11 of 1928

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

No. 43 of 1931

Finance Act, 1946

No. 15 of 1946

Finance (Miscellaneous Provisions) Act, 1935

No. 7 of 1935

Finance Act, 1935

No. 28 of 1935

Finance (No. 2) Act, 1947

No. 33 of 1947

Finance Act, 1933

No. 15 of 1933

Finance Act, 1932

No. 20 of 1932

Finance Act, 1934

No. 31 of 1934

Finance Act, 1940

No. 14 of 1940

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

No. 11 of 1932

Finance (Agreement with United Kingdom) Act, 1938

No. 12 of 1938

Finance Act, 1931

No. 31 of 1931

Finance Act, 1936

No. 31 of 1936

Finance Act, 1947

No. 15 of 1947

Emergency Imposition of Duties (No. 229) Order, 1948

S.I. No. 52 of 1948

Emergency Imposition of Duties (No. 230) Order, 1948

S.I. No. 68 of 1948

Emergency Imposition of Duties (No. 231) Order, 1948

S.I. No. 69 of 1948

Emergency Imposition of Duties (No. 232) Order, 1948

S.I. No. 70 of 1948

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Number 12 of 1948.


FINANCE ACT, 1948.


AN ACT TO CHARGE AND IMPOSE CERTAIN DUTIES OF CUSTOMS AND INLAND REVENUE (INCLUDING EXCISE), TO AMEND THE LAW RELATING TO CUSTOMS AND INLAND REVENUE (INCLUDING EXCISE) AND TO MAKE FURTHER PROVISIONS IN CONNECTION WITH FINANCE. [7th July, 1948.]

BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS:—

PART I.

Income Tax.

Income tax and sur-tax for the year 1948–49.

1.—(1) Income tax shall be charged for the year beginning on the 6th day of April, 1948, at the rate of seven shillings in the pound.

(2) Sur-tax for the year beginning on the 6th day of April, 1948, shall be charged in respect of the income of any individual the total of which from all sources exceeds one thousand five hundred pounds and shall be so charged at the same rates as those at which it is charged for the year beginning on the 6th day of April, 1947.

(3) The several statutory and other provisions which were in force on the 5th day of April, 1948, in relation to income tax and sur-tax shall, subject to the provisions of this Act, have effect in relation to the income tax and sur-tax to be charged as aforesaid for the year beginning on the 6th day of April, 1948.

Confirmation of agreement on double taxation.

2.—The agreement, set forth in the First Schedule to this Act, made on the 21st day of July, 1947, between the Government and the United Kingdom Government amending the agreement set out in

Part I of the First Schedule to the Finance Act, 1926 (No. 35 of 1926), (as amended by the agreement set out in the First Schedule to the Finance Act, 1928 (No. 11 of 1928)) is hereby confirmed and, subject to confirmation by the United Kingdom Parliament, shall have effect accordingly.

PART II.

Customs and Excise.

Mineral hydrocarbon light oils.

3.—(1) The duty of customs imposed by section 1 of the Finance (Customs Duties) (No. 4) Act, 1931 (No. 43 of 1931), as amended by subsequent enactments, shall, in respect of mineral hydrocarbon light oil chargeable with that duty, be charged, levied and paid as on and from the 5th day of May, 1948, at the rate of one shilling and two pence the gallon in lieu of the rate now chargeable by virtue of subsection (1) of section 10 of the Finance Act, 1946 (No. 15 of 1946).

(2) The duty of excise imposed by section 1 of the Finance (Miscellaneous Provisions) Act, 1935 (No. 7 of 1935), as amended by subsequent enactments, shall, in respect of mineral hydrocarbon light oil chargeable with that duty which is sent out, on or for sale or otherwise, from the premises of the manufacturer thereof on or after the 5th day of May, 1948, or is used by such manufacturer on or after that date for any purpose other than the manufacture or production of mineral hydrocarbon oil, be charged, levied and paid at the rate of one shilling the gallon in lieu of the rate now chargeable by virtue of subsection (2) of section 10 of the Finance Act, 1946 .

Hydrocarbon oil.

4.—(1) The duty of customs imposed by section 21 of the Finance Act, 1935 (No. 28 of 1935), shall, in respect of hydrocarbon oil, chargeable with that duty, be charged, levied and paid, as on and from the 5th day of May, 1948, at the rate of one shilling and two pence the gallon in lieu of the rate now chargeable by virtue of subsection (1) of section 11 of the Finance Act, 1946 (No. 15 of 1946).

(2) The rebate allowable under subsection (2) of section 21 of the Finance Act, 1935 , shall, in respect of hydrocarbon oil on which such rebate is allowable, be allowed, as on and from the 5th day of May, 1948, at the rate of one shilling and two pence the gallon in lieu of the rate now allowable by virtue of subsection (2) of section 11 of the Finance Act, 1946 .

(3) The duty of excise imposed by section 21 of the Finance Act, 1935 , shall, in respect of hydrocarbon oil chargeable with that duty, which is sent out, on or for sale or otherwise, from the premises of the manufacturer thereof on or after the 5th day of May, 1948, or is used by such manufacturer on or after that date for any purpose other than the manufacture or production of hydrocarbon oil, be charged, levied and paid at the rate of one shilling the gallon in lieu of the rate now chargeable by virtue of subsection (3) of section 11 of the Finance Act, 1946 .

(4) The rebate allowable under subsection (4) of section 21 of the Finance Act, 1935 , shall, in respect of hydrocarbon oil on which such rebate is allowable and on which the excise duty mentioned insubsection (3) of this section was paid at the rate of one shilling the gallon, be allowed at the rate of one shilling the gallon in lieu of the rate now allowable by virtue of subsection (4) of section 11 of the Finance Act, 1946 .

Wine.

5.—(1) In lieu of the customs duties on wine imposed by section 5 of the Finance (No. 2) Act, 1947 (No. 33 of 1947), there shall (subject to the provisions of this section) be charged, levied and paid as on and from the 5th day of May, 1948, the following customs duties on all wine imported into the State, that is to say:—

Wine—

£

s.

d.

Not exceeding 25 degrees of proof spirit,

the gallon

0

7

6

Exceeding 25 but not exceeding 30 degrees of proof spirit,

the gallon

0

12

6

Exceeding 30 but not exceeding 42 degrees of proof spirit,

the gallon

1

10

0

And for every degree or fraction of a degree beyond the highest above charged, an additional duty,

the gallon

0

2

6

Sparkling wine in bottle, an additional duty,

the gallon

1

11

3

Still wine not exceeding 25 degrees of proof spirit in bottle, an additional duty,

the gallon

0

5

0

Still wine exceeding 25 degrees of proof spirit in bottle, an additional duty,

the gallon

0

10

0

(2) The provisions of section 8 of the Finance Act, 1919, shall apply to the duties imposed by this section with the substitution of the expression “the area of application of the Acts of the Oireachtas” for the expression “Great Britain and Ireland”.

(3) For the purposes of this section wine rendered sparkling or effervescent and bottled in a bonded warehouse shall be deemed to be sparkling wine imported in bottle, and upon delivery for home consumption shall be charged with the duty imposed on sparkling wine by this section.

(4) Section 24 of the Finance Act, 1933 (No. 15 of 1933), shall not apply or have effect in relation to the customs duties imposed by this section.

(5) In this section the word “wine” includes the lees of wine.

Beer—customs duties.

6.—(1) In this section, the expression “the Act of 1947” means the Finance (No. 2) Act, 1947 (No. 33 of 1947).

(2) The duty of customs imposed by subsection (1) of section 9 of the Act of 1947 shall, in respect of all mum, spruce or black beer, Berlin white beer, and other preparations (whether fermented or not fermented) of a similar character imported on or after the 5th day of March, 1948, be charged, levied and paid at the following rates—

(a) for every thirty-six gallons of beer of which the worts are, or were before fermentation, of a specific gravity not exceeding one thousand two hundred and fifteen degrees—twenty-two pounds and ten shillings;

(b) for every thirty-six gallons of beer of which the worts are, or were before fermentation, of a specific gravity exceeding one thousand two hundred and fifteen degrees—twenty-six pounds and eight shillings.

(3) The duty of customs imposed by subsection (2) of section 9 of the Act of 1947 shall, in respect of all beer of any description (other than beer chargeable with the duty imposed by subsection (1) of the said section) imported on or after the 5th day of March, 1948, be charged, levied and paid at the rate of five pounds, twelve shillings and sixpence for every thirty-six gallons of beer of which the worts were before fermentation of a specific gravity of one thousand and fifty-five degrees.

(4) There shall be allowed and paid on exportation or shipment for use as stores of imported beer on which it is shown, to the satisfaction of the Revenue Commissioners, that duty at a rate provided by subsection (2) or (3) of this section has been paid, a drawback, calculated according to the original specific gravity of such beer, at the rate of five pounds, twelve shillings and three pence on every thirty-six gallons of beer of which the original specific gravity was one thousand and fifty-five degrees.

(5) Where, in the case of beer which is chargeable with duty at the rate provided by subsection (3) of this section or in the case of beer on which drawback under subsection (4) of this section is payable, the specific gravity of such beer is different from the specific gravity mentioned in the said subsection (3) or in the said subsection (4) (whichever is relevant), the said duty or the said drawback (as the case may be) shall be varied proportionately.

(6) Section 24 of the Finance Act, 1933 (No. 15 of 1933), shall not apply or have effect in relation to either of the duties of customs to which this section refers.

(7) For the purposes of this section, importation shall be deemed to take place at the time when the entry of the relevant goods under the Customs Consolidation Act, 1876 , is delivered.

Beer—excise duties.

7.—(1) In this section the expression “the Act of 1947” means the Finance (No. 2) Act, 1947 (No. 33 of 1947).

(2) The duty of excise imposed by section 10 of the Act of 1947 shall, in respect of all beer brewed within the State on or after the 5th day of March, 1948, be charged, levied and paid at the rate of five pounds and twelve shillings for every thirty-six gallons of worts of a specific gravity of one thousand and fifty-five degrees.

(3) There shall be allowed and paid on exportation as merchandise or for use as ship's stores of beer on which it is shown, to the satisfaction of the Revenue Commissioners, that duty at the rate provided by subsection (2) of this section has been paid a drawback calculated according to the original specific gravity of such beer, at the rate of five pounds, twelve shillings and three pence for every thirty-six gallons of which the original specific gravity was one thousand and fifty-five degrees.

(4) In the case of beer of which the specific gravity is different from the specific gravity mentioned in the relevant subsection of this section, the duty chargeable or the drawback payable (as the case may be) in pursuance of this section shall be varied proportionately.

Tobacco.

8.—(1) The duty of customs imposed by section 20 of the Finance Act, 1932 (No. 20 of 1932), shall, in respect of tobacco imported on or after the 5th day of March, 1948, be charged, levied and paid at the several rates specified in Part I of the Second Schedule to this Act.

(2) The duty of excise imposed by section 19 of the Finance Act, 1934 (No. 31 of 1934), shall, as on and from the 5th day of March, 1948, be charged, levied and paid at the several rates specified in Part II of the Second Schedule to this Act.

(3) Subsections (3) to (5) of section 19 of the Finance Act, 1934 , shall apply to tobacco which is chargeable with the duty of excise imposed by subsection (1) of that section at a rate specified in Part II of the Second Schedule to this Act and for the purpose of such application references in the said subsections (3) to (5) of the said section 19 to Part I of the Sixth Schedule to the said Finance Act, 1934 , shall be construed and have effect as references to Part II of the Second Schedule to this Act.

(4) The rebate on hard pressed tobacco mentioned in subsection (2) of section 17 of the Finance Act, 1940 (No. 14 of 1940), shall, in respect of any such tobacco sold and sent out for use within the State by any licensed manufacturer on or after the 5th day of March, 1948, be at the rate of two shillings and eight pence per pound.

(5) For the purposes of this section, importation shall be deemed to take place at the time when the entry of the relevant goods under the Customs Consolidation Act, 1876 , is delivered.

Sugar confectionery—licensing provision.

9.—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 section 12 of the Finance (Customs Duties) (No. 2) Act, 1932 (No. 11 of 1932), as amended by subsequent enactments (being a duty on sugar confectionery) any articles chargeable therewith or, in the case of any such articles already imported, to take delivery thereof without payment of 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, but so that no such licence shall be exempt from the provisions of section 15 of the Finance (Agreement with United Kingdom) Act, 1938 (No. 12 of 1938).

Entertainments duty.

10.—(1) In this section—

the expression “the Act of 1916” means the Finance (New Duties) Act, 1916 , as amended by subsequent enactments, including this section;

the expression “entertainments duty” means the excise duty referred to by that name in, and chargeable under, section 1 of the Act of 1916;

the expression “personal performance” means an entertainment the performers in which are personally present and performing and which consists of one or more of the following matters, that is to say:—

(a) a dramatic performance,

(b) a musical concert, whether vocal or instrumental or both vocal and instrumental,

(c) a number of variety items or turns such as are ordinarily given in a music-hall;

the expression “cinematographic exhibition” means an entertainment which consists of an exhibition of moving pictures or other optical effects produced by means of a cinematograph or similar apparatus, whether accompanied or not accompanied by vocal or other sounds produced by mechanical means;

the expression “patent theatre” means a theatre in respect of which letters patent have been issued and are in force under the pre-union Irish Statute passed in the year 1786 and entitled “An Act for Regulating the Stage in the City and County of Dublin”;

the expression “the operative date” means the 1st day of June, 1948.

(2) Entertainments duty on all payments for admission, on or after the operative date, to any entertainment (other than an entertainment which consists wholly or partly of a cinematographic exhibition) shall be charged, levied and paid at the following rates, that is to say:—

Where the payment for admission, excluding duty,

Rate of Duty

s.

d.

s.

d.

s.

d.

exceeds

0

4

and does not exceed

0

0

0

0

6

0

2

0

6

0

8

0

3

0

8

0

11½

0

0

11½

1

0

1

1

9

0

9

1

9

2

1

2

3

0

1

6

3

0

4

0

2

0

4

0

2

0 for

the first 4s. and 2s. for every additional 4s. or part of 4s.

(3) Entertainments duty on all payments for admission, on or after the operative date, to any entertainment which consists wholly of a cinematographic exhibition shall be charged, levied and paid at the following rates, that is to say:—

Where the payment for admission, excluding duty,

Rate of Duty

s.

d.

s.

d.

s.

d.

exceeds

0

4

and does not exceed

0

0

0

0

6

0

2

0

6

0

7

0

3

0

7

0

8

0

4

0

8

0

10

0

5

0

10

1

0

1

1

4

0

10

1

4

1

6

1

0

1

6

1

9

1

3

1

9

2

0

1

6

2

0

2

10½

2

2

10½

4

0

3

0

4

0

3

0 for

the first 4s. and 3s. for every additional 4s. or part of 4s.

(4) (a) Entertainments duty on all payments for admission, on or after the operative date, to an entertainment which consists partly of a cinematographic exhibition shall, subject to paragraph (b) of this subsection, be charged, levied and paid at the rates specified in subsection (3) of this section.

(b) Entertainments duty shall not be charged, levied or paid on any payments for admission, on or after the operative date, to any entertainment in a patent theatre where—

(i) the entertainment consists partly of a cinematographic exhibition and partly of a personal performance, and

(ii) the proprietor of such entertainment satisfies the Revenue Commissioners that such personal performance constitutes not less than seventy-five per cent. of the whole entertainment.

(c) Where—

(i) entertainments duty has been paid on payments for admission, on or after the operative date, to an entertainment in a patent theatre which consisted partly of a cinematographic exhibition and partly of a personal performance, and

(ii) such duty was charged on the basis of certified returns of such payments furnished by the proprietor of such patent theatre to the Revenue Commissioners, and

(iii) the Revenue Commissioners are satisfied that such personal performance constituted less than seventy-five per cent. and not less than thirty-five per cent. of the whole entertainment,

the Revenue Commissioners shall repay to the proprietor of such entertainment an amount equal to thirty per cent. of the duty so charged and paid.

(5) Entertainments duty shall not be charged, levied or paid on any payment for admission, on or after the operative date, to any entertainment which consists wholly of a personal performance.

PART III.

Stamp Duties.

Exemption from stamp duties of Ministers of State.

11.—No stamp duty shall be chargeable or payable on any agreement, conveyance, lease, assignment, memorial or other instrument (including an instrument executed but not stamped before the passing of this Act) made for the purposes of or in connection with the acquisition of land or any interest in, or right to or over, land by a Minister of State.

Exemption for customs bonds in relation to airborne goods.

12.—It is hereby declared that, in the heading “Bond given pursuant to the directions of any Act, etc.” in the First Schedule to the Stamp Act, 1891, and in subsection (1) of section 5 of the Finance Act, 1905 (which extends the exemption under that heading), references to shipping include references to lading on an aircraft.

PART IV.

Miscellaneous and General.

Transfer of money from the Road Fund to the Exchequer.

13.—With a view to providing moneys to meet general charges which will fall upon the Central Fund, the sum of three hundred thousand pounds shall be transferred and paid from the Road Fund to the Exchequer at such time or times in the financial year ending on the 31st day of March, 1949, and in such manner as the Minister for Finance shall direct.

Interest on deposits in Post Office Savings Bank.

14.—(1) In this section, the word “deposit” means the total amount for the time being standing to the credit of a depositor's account in the Post Office Savings Bank, but does not include moneys standing to the credit of a trustee savings bank in the name of the Minister for Finance in the Post Office Savings Bank.

(2) On and after the 1st day of July, 1948, the rate of interest on a deposit shall be two and one-half per cent. per annum.

(3) (a) The minimum period for which interest on a deposit shall be calculated shall be a month, and the interest shall be calculated by reference to the amount maintained continuously on deposit during each month.

(b) For the purposes of this paragraph—

(i) the word “month” means any of the months January to December,

(ii) an amount shall not be regarded as maintained continuously on deposit during a month unless it was on deposit on the last day of the immediately preceding month.

(4) The minimum amount of a deposit in respect of which interest is to be calculated shall be one pound and any part of a deposit less than one pound shall be disregarded.

(5) For the purposes of this section, a deposit or part of a deposit shall be deemed to be withdrawn on the date of issue of the warrant by means of which payment is intended to be effected.

(6) Subject to the foregoing provisions, interest on a deposit shall be calculated to the 31st day of December in every year and shall then be added to and form part of the principal money.

Transition Development Fund.

15.—The latest date for winding-up the Transition Development Fund shall be the 31st day of March, 1949, in lieu of the date, the 31st day of December, 1948, stipulated in subsection (4) of section 30 of the Finance Act, 1946 (No. 15 of 1946).

Repeals.

16.—Each enactment specified in column (2) of the Third Schedule to this Act is hereby repealed to the extent specified in column (3) as on and from the date mentioned in column (4).

Orders to cease to have effect.

17.—Each order specified in column (2) of the Fourth Schedule to this Act shall cease to have effect on the date mentioned in column (3).

Care and management of taxes and duties.

18.—All taxes and duties imposed by this Act are hereby placed under the care and management of the Revenue Commissioners.

Short title, construction and commencement.

19.—(1) This Act may be cited as the Finance Act, 1948.

(2) Part I of this Act shall be construed together with the Income Tax Acts.

(3) Part II of this Act, so far as it relates to duties of customs, shall be construed together with the Customs Acts and, so far as it relates to duties of excise, shall be construed together with the Statutes which relate to the duties of excise and the management of those duties.

(4) Part I of this Act shall be deemed to come into force on and shall take effect as on and from the 6th day of April, 1948.

FIRST SCHEDULE.

Section 2

AGREEMENT between the Irish Government and the United Kingdom Government amending the Agreement of 1926 (as amended by the Agreement of 1928) in respect of Double Income Tax.

With a view to making such alterations in the Agreement dated the 14th April, 1926 (as amended by the Agreement dated the 25th April, 1928), made between the Government of the Irish Free State and the British Government in respect of Double Income Tax as may be necessary in consequence of the alterations in the British Income Tax Acts effected by section 52 of the British Finance (No. 2) Act, 1945, it is hereby agreed between the Irish Government and the United Kingdom Government that the said Agreement (as amended as aforesaid) shall be further amended as follows:—

1. In Article 1 (a) of the said Agreement, the words “British income tax” shall, as regards any dividend in respect of which relief or repayment in respect of the tax deducted or authorised to be deducted therefrom is restricted by section 52 (2) (a) of the British Finance (No. 2) Act, 1945, to “the net United Kingdom rate” therein referred to, be construed as meaning British income tax at the said net United Kingdom rate applicable to such dividend for the purposes of the said Section.

2. The rate of relief to be allowed from British income tax under Article 2 (1) (a) of the said Agreement shall, as regards any dividend such as is mentioned in Article 1 of this Agreement, not exceed, in the case of a person whose income is chargeable to British income tax at the standard rate only, the net United Kingdom rate applicable to such dividend for the purposes of the said Section 52 (2) (a) and, in the case of a person part of whose total income for any year is chargeable to British income tax at a rate or rates in excess of the standard rate, the sum of the following rates:—

(i) the said net United Kingdom rate, and

(ii) the rate ascertained by dividing the amount of the British sur-tax payable by that person for that year by the amount of his total income for that year.

3. This Agreement shall have effect for the year 1948-49 and subsequent years.

4. This Agreement shall be subject to confirmation by legislation both by the United Kingdom Parliament and by the Oireachtas, and shall have effect only if and so long as that legislation is in force.

Done in duplicate the 21st day of July, 1947.

(Signed),

(Signed),

For the Irish Government,

For the United Kingdom Government,

PROINSIAS MAC AOG?IN,

Minister for Finance.

HUGH DALTON,

Chancellor of the Exchequer.

SECOND SCHEDULE.

Duties on Tobacco.

Part I.

Customs.

£

s.

d.

Unmanufactured:—

If Stripped or Stemmed:—

Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof

the lb.

1

3

10½

Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof

the lb.

1

6

If Unstripped or Unstemmed:—

Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof

the lb.

1

3

10

Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof

the lb.

1

6

6

Full

Preferential

£

s.

d.

£

s.

d.

Manufactured:—

Cigars

the lb.

1

18

0

1

11

8

Cigarettes

1

16

7

1

10

5⅚

Cavendish or Negrohead

1

14

11

1

9

1⅙

Cavendish or Negrohead Manufactured in Bond

1

10

3

1

5

Other Manufactured Tobacco

1

10

3

1

5

Snuff containing more than 13 lbs. of moisture in every 100 lbs. weight thereof

1

8

9

1

3

Snuff not containing more than 13 lbs. of moisture in every 100 lbs. weight thereof

1

14

11

1

9

1⅙

Part II.

Excise.

£

s.

d.

Unmanufactured:—

Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof

the lb.

1

2

9

Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof

1

5

3

Manufactured:—

Cavendish or Negrohead Manufactured in Bond

1

9

6

THIRD SCHEDULE.

Enactments Repealed.

Number and Year

Short Title

Extent of Repeal

Date of Repeal

(1)

(2)

(3)

(4)

No. 31 of 1931

Finance Act, 1931

Section 22

The 1st day of June, 1948.

No. 20 of 1932

Finance Act, 1932

Subsections (5) and (6) of section 25 .

The 1st day of June, 1948.

No. 28 of 1935

Finance Act, 1935

Section 24

The 1st day of June, 1948.

No. 31 of 1936

Finance Act, 1936

Section 11

The 1st day of June, 1948.

No. 15 of 1946

Finance Act, 1946

Section 28

The 1st day of July, 1948.

No. 15 of 1947

Finance Act, 1947

Section 10

The 1st day of June, 1948.

No. 33 of 1947

Finance (No. 2) Act, 1947 .

Section 8

The 1st day of June, 1948.

FOURTH SCHEDULE.

Orders Ceasing to Have Effect.

Section 17

Number and Year

Short Title

Date of Cessation

S.I. No. 52 of 1948

Emergency Imposition of Duties (No. 229) Order, 1948.

The date of the passing of this Act.

S.I. No. 68 of 1948

Emergency Imposition of Duties (No. 230) Order, 1948.

The date of the passing of this Act.

S.I. No. 69 of 1948

Emergency Imposition of Duties (No. 231) Order, 1948.

The date of the passing of this Act.

S.I. No. 70 of 1948

Emergency Imposition of Duties (No. 232) Order, 1948.

The 1st day of June, 1948.