Finance Act, 1934
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Steam car duty. |
13.—(1) There shall be charged, levied, and paid a duty of customs (to be known and in this Act referred to as steam car duty) on every of the articles mentioned in the second column of the Fifth Schedule to this Act which is imported into Saorst[html]t Eireann on or after the 10th day of May, 1934, and such duty shall be charged, levied, and paid on every such article at the rate stated in the third column of the said Schedule opposite the mention of such article in the said second column. | |
(2) The Minister for Finance may by order exempt from steam car duty any specified description of articles which are chargeable with the said duty and in respect of which the said Minister is satisfied that, having regard to the small value of articles of that description, it is inexpedient that the said duty should be charged thereon. | ||
(3) The Minister for Finance may make regulations providing for the total or partial exemption for a limited period from steam car duty of steam cars brought into Saorst[html]t Eireann temporarily. | ||
(4) Whenever the Revenue Commissioners are satisfied, in respect of a steam car which is in their opinion constructed and designed for the carriage of persons and is being imported into Saorst[html]t Eireann and would, but for this sub-section, be chargeable with steam car duty,— | ||
(a) that the importer of such steam car either has within six months before the importation of such steam car begun to reside in Saorst[html]t Eireann or bona fide intends to begin so to reside within six months after such importation and, in either case, bona fide intends to reside permanently in Saorst[html]t Eireann, and | ||
(b) that such steam car had before such importation been used outside Saorst[html]t Eireann by the importer or by his family or household but had not been so used for the carriage of persons for reward, and | ||
(c) that such steam car is being imported for use (otherwise than for the carriage of persons for reward) in Saorst[html]t Eireann by the importer or by his family or household, | ||
the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, permit such steam car to be imported without payment of steam car duty. | ||
(5) Where it is shown to the satisfaction of the Revenue Commissioners either— | ||
(a) that a steam car is constructed or adapted for propulsion or traction along rail tracks and is intended to be or has been and is being used exclusively for such propulsion or traction, or | ||
(b) that a steam tractor is constructed or adapted for use for agricultural purposes not involving substantial use on a public road and is intended to be or has been and is being used exclusively for such purposes, or | ||
(c) that a component part or accessory of a steam car is intended to be or has been and is being used exclusively as a component part or accessory of any such steam car or any such tractor as is mentioned in the foregoing paragraph (a) or the foregoing paragraph (b) (as the case may be), or | ||
(d) that an article is of a kind mainly used as a component part or an accessory of a steam car but is being imported for use for some other purpose, | ||
the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, allow such steam car or other article to be imported without payment of steam car duty or, where such duty has been paid on importation, repay such duty. | ||
(6) Whenever the Minister for Finance, after consultation with the 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 steam car duty 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. | ||
(7) In this section and the Fifth Schedule to this Act— | ||
the expression “steam car” means a mechanically propelled vehicle which derives its motive power directly or indirectly from a steam engine, and includes a vehicle which is, in the opinion of the Revenue Commissioners, designed and constructed solely or primarily for traction on a road by any such mechanically propelled vehicle but does not include a vehicle which is, in the opinion aforesaid, a road roller or road sweeper. | ||
(8) For the purposes of this section and the Fifth Schedule to this Act, the chassis of a steam car includes the driver's seat and the cab or roof thereof, and the dashboard, scuttle-dash, wind-screen, mudguards, and lamps. |