Finance Act, 1933

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Section 7, subsection (1).

In paragraph (c), by deleting the words “or wood.”

Section 7, sub-section (2).

In paragraph (a), by inserting the words “rear half-axles” after the word “blocks.”

First Schedule, Part I, reference number 4.

In the second column, by inserting the word “curtains” after the word “chairs.”

First Schedule, Part I, reference number 14.

(a) In the second column, paragraph (b), by deleting sub-paragraphs (3) and (4) and inserting in lieu thereof two sub-paragraphs as follows:—

“(3) plug cocks of a diameter exceeding three-eighths of one inch;

(4) screw down valves and screw down valve cocks of a diameter exceeding one inch”;

(b) In the second column, paragraph (c), by deleting the words “either of the foregoing paragraphs” and inserting in lieu thereof the words “the next foregoing paragraph”

First Schedule, Part I, reference number 16.

(a) In the second column, paragraph (d), by inserting the words “and component parts (made wholly or mainly of wood) thereof” at the end of sub-paragraph (5).

(b) In the second column, paragraph (d), by inserting the words “and component parts (made wholly or mainly of wood) thereof” at the end of sub-paragraph (6).

(c) In the second column, paragraph (d), sub-paragraph (10), by deleting the words “excluding extension ladders” and inserting in lieu thereof the words “and component parts (made wholly or mainly of wood) thereof.”

(d) In the second column, paragraph (d), by repealing sub-paragraph (19).

(e) In the second column, paragraph (d), by adding twenty sub-paragraphs as follows:—

“(27) sticks and stakes for agricultural or horticultural use;

(28) trellis work;

(29) hurdles;

(30) boards and planks of soft wood, the minimum thickness of which does not exceed one inch;

(31) fixture blocks (whether imported with or without a fitting attached) which, in the opinion of the Revenue Commissioners, are designed, constructed, and intended for use with gas fittings or electric fittings;

(32) bakers' trays;

(33) fruit storing racks;

(34) riddles and sieves;

(35) garden bed frames;

(36) blackboards, easels, drawing boards, and typewriter base boards;

(37) boot-racks;

(38) potato sprouting racks;

(39) butchers' blocks;

(40) deck chairs;

(41) containers for twine or paper;

(42) shields for church use;

(43) show cases and similar shop equipment;

(44) wedding cake stands;

(45) stretchers;

(46) curtain poles and curtain rods.”

First Schedule, Part I, reference number 17.

(a) In the second column, by deleting the words and brackets “(excluding road springs).”

(b) In the fifth column, by inserting a provision as follows:—

“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.”

First Schedule, Part I, reference number 21.

In the second column, by deleting the word “roof” and by adding the words “or as a damp course” after the word “material.”