Finance Act, 1933

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Power to refund duty on certain motor car parts.

22.—(1) Whenever a trader in motor cars furnishes to the Revenue Commissioners a stock account containing a detailed list of motor car parts to which this section applies which were in his premises unsold on the 23rd day of December, 1932, and showing in respect of each such motor car part the value thereof, and whether duty was paid at the full rate, or at a preferential rate, the Revenue Commissioners may, with the sanction of the Minister for Finance and subject to compliance with such conditions as they may think fit to impose, pay to such trader by way of partial refund of duty a sum, calculated in accordance with this section, in respect of every motor car part to which this section applies which is comprised in such list and in regard to which the Revenue Commissioners are satisfied—

(a) that such motor car part is a motor car part to which this section applies, and

(b) that such motor car part was imported into Saorstát Eireann after the 31st day of March, 1923, and before the 24th day of December, 1932, and

(c) that the customs duty chargeable in respect of such motor car part on such importation was duly paid, and

(d) that such motor car part was not used in Saorstát Eireann before the 24th day of December, 1932, and

(e) that such motor car part was not exported from Saorstát Eireann after the 23rd day of December, 1932, and

(f) that the value of such motor car part as stated in the said stock account does not include any sum in respect of the profit, commission, or other remuneration of such trader.

(2) This section applies to every motor car part which is, in the opinion of the Revenue Commissioners, either—

(a) an engine assembly, a transmission assembly, or a propelling gear assembly, or

(b) a radiator, lamp, or starting motor which was imported separately, or

(c) a component part or accessory of a motor car chassis (other than an engine block, a crankshaft, a rear half-axle, or a piston connecting rod, and other than a casting, stamping, pressing, or forging which had not, before importation, undergone any process of machining) which at importation was not assembled otherwise than by welding, soldering, or other like process.

(3) The sum to be paid under this section by way of partial refund of duty in respect of any motor car part shall be calculated as follows, that is to say:—

(a) where the customs duty chargeable on such motor car part at importation was paid at the full rate, the said sum shall be twenty-two and one-half per cent. of threequarters (or such smaller fraction as the Revenue Commissioners shall fix) of the value of such motor car part as stated in the said stock account so furnished as aforesaid to the Revenue Commissioners, and

(b) where the customs duty chargeable on such motor car part at importation was paid at a preferential rate, the said sum shall be fifteen per cent. of nine-elevenths (or such smaller fraction as the Revenue Commissioners shall fix) of the value of such motor car part as stated in the said stock account so furnished as aforesaid to the Revenue Commissioners.

(4) In this section the expression “motor car” has the same meaning as it has in Part II of the Finance Act, 1928 (No. 11 of 1928).