Finance (Customs and Excise Duties) Act, 1933
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Amendment of Third Schedule to the Finance Act, 1926 . |
7.—The Third Schedule to the Finance Act, 1926 (No. 35 of 1926), shall be and is hereby amended as on and from the 1st day of January, 1934, as follows and section 20 of that Act and the said Third Schedule shall have effect accordingly, that is to say:— | |
(a) in paragraph 3 of the said Third Schedule— | ||
(i) the passage beginning with the word “Vehicles” and ending with the figures “1888” shall be and is hereby deleted and the words “The following vehicles, that is to say” shall be and are hereby inserted in the said paragraph in lieu of the words so deleted, and | ||
(ii) the words “Other vehicles” shall be and are hereby deleted and the words “Vehicles used as large public service vehicles within the meaning of the Road Traffic Act, 1933 (No. 11 of 1933)” shall be and are hereby inserted in the said paragraph in lieu of the words so deleted; | ||
(b) the following proviso shall be and is hereby 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 Eireann in a manner and to an extent for the time being approved of by the said Minister, 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”; | ||
(c) the following sub-paragraph shall be and is hereby inserted in paragraph 6 of the said Third Schedule in lieu of sub-paragraph (b) now contained in that paragraph, that is to say:— | ||
“(b) any vehicle which is used as a public service vehicle within the meaning of the Road Traffic Act, 1933 (No. 11 of 1933), and was registered in Saorstát Eireann on the 21st day of April, 1926, as a hackney carriage within the meaning of section 4 of the Customs and Inland Revenue Act, 1888 , and has an engine of the same specification and design as any class of engine for the time being entitled to the benefit of the foregoing paragraph (a)_______£12”; | ||
(d) in the first proviso to paragraph 6 of the said Third Schedule, the words “a hackney carriage as defined in section 4 of the Customs and Inland Revenue Act, 1888 ” shall be and are hereby deleted and the words “used as a small public service vehicle within the meaning of the Road Traffic Act, 1933 (No. 11 of 1933),” shall be and are hereby inserted in the said proviso in lieu of the words so deleted; | ||
(e) the third proviso to paragraph 6 of the said Third Schedule shall have effect in relation to repayment of duty in respect of a period ending after the commencement of Part VIII of the Road Traffic Act, 1933 (No. 11 of 1933), as if, in respect of so much of such period as is subsequent to such commencement, the words beginning with the words “a hackney” and ending with the word “taximeter” were deleted and the words “fitted with a taximeter and lawfully used as a street service vehicle within the meaning of the Road Traffic Act 1933 (No. 11 of 1933),” were inserted in lieu thereof; | ||
(f) the following proviso shall be and is hereby 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 Eireann in a manner and to an extent for the time being approved of by the said Minister, no duty shall be charged or levied in respect of the excess of the horse-power of such vehicle above sixteen horse-power.” |