S.I. No. 132/1938 - Emergency Imposition of Duties (No. 145) Order, 1938.

Ref. No.

Section or Schedule Amended

Nature of Amendment

General Subject Matter of Amendment

1

Section 1.

The following provision shall have effect in relation to the duty imposed by the said Section 1, that is to say :—

The Customs duty on mineral hydrocarbon light oil.

"Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may repay to any particular person, subject to compliance with such conditions as they may think fit to impose, any duty charged and levied under Section 1 of the Finance (Customs Duties) (No. 4) Act, 1931 (No. 43 of 1931), and paid on any particular articles on importation or on delivery from bonded warehouse."

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Section or Schedule Amended

Nature of Amendment

General Subject Matter of Amendment

2

First Schedule, Part I, reference number 16.

In the second column at the said reference number 16 as amended at reference number 5 in the Seventh Schedule to the Finance Act, 1933 (No. 15 of 1933), the words "excluding bamboo canes" shall be added at the end of sub-paragraph (27) of paragraph (d).

The duty on certain wooden articles.

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Section or Schedule Amended

Nature of Amendment

General Subject Matter of Amendment

3

First Schedule, reference number 4.

In the second column at the said reference number 4:—

The duty on metal fabric and expanded metal.

(a) the words "exceeding in weight three pounds per square yard and" shall be deleted, and the words "which is" shall be substituted therefor, and

(b) the word "intended" shall be deleted, and the word "suitable" shall be substituted therefor.

4

Second Schedule, reference number 2.

The duty mentioned at the said reference number 2 shall not be charged or levied on any dry battery which at importation forms part of a complete wireless telegraphy apparatus which is chargeable with the duty imposed by Section 8 of the Finance Act, 1926 (No. 35 of 1926), but is permitted, by virtue of Section 23 of the Finance Act, 1935 (No. 28 of 1935), to be imported without payment of that duty.

The duty on dry batteries.

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Section or Schedule Amended

Nature of Amendment

General Subject Matter of Amendment

5

Fourth Schedule, Part III.

(a) At reference number 16 in the said Fourth Schedule, the words "or (subject to compliance with such conditions as the Revenue Commissioners may impose) within such time as the Revenue Commissioners may allow" shall be inserted in the second column after the words " at the one time."

Compounded motorcar duties,

(b) At reference number 17 in the said Fourth Schedule, the words "or (subject to compliance with such conditions as the Revenue Commissioners may impose) within such time as the Revenue Commissioners may allow" shall be inserted in the second column after the words "at the one time."

Ref. No.

Section or Schedule Amended

Nature of Amendment

General Subject Matter of Amendment

6

Section 1.

The following provision shall have effect in relation to the duty imposed by the said Section 1, that is to say:—

The excise duty on mineral hydrocarbon light oils.

" Whenever the Revenue Commissioners are satisfied that the duty of excise imposed by Section 1 of the Finance (Miscellaneous) Provisions) Act, 1935 (No. 7 of 1935), has been paid on any mineral hydrocarbon light oil and that such oil has been used or is intended for use as an ingredient in the manufacture of an article which is not of the character of mineral hydrocarbon light oil or not merely a mixture or blend of mineral hydrocarbon light oils (whether with or without the addition of colouring matter or similar ingredient), they may repay the amount of the said duty so paid on such oil."

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Section or Schedule Amended

Nature of Amendment

General Subject Matter of Amendment

7

First Schedule, reference number 28.

In paragraph (c) in the second column at the said reference number 28, the words "and also excluding component parts of the said excluded component parts" shall be added after the word "earthenware."

The duty on refrigerating apparatus.

8

First Schedule, reference number 29.

(a) The duty mentioned at the said reference number 29 shall be charged, levied, and paid at the following rate in lieu of the rate mentioned in the third column at the said reference number, that is to say:—

The duty on pencils, crayons, etc.

Whichever of the following rates produces in respect of each particular article the greater amount of duty, that is to say, the rate of an amount equal to fifty per cent, of the value of the article, or whichever of the following rates is applicable, that is to say:—

(i) where the article chargeable is eight inches or less than eight inches in length—six shillings the gross, or

(ii) where the article chargeable is more than eight inches in length—twelve shillings the gross,

(k) The provisions of Section 8 of the Finance Act, 1919, shall apply to the duty mentioned at the said reference number 29 with the substitution of the expression "the area of application of the Acts of the Oireachtas" for the expression "Great Britain and Ireland" and as though articles chargeable with the said duty were mentioned in the Second Schedule to the said Act in the list of goods to which two-thirds of the full rate is made applicable as a preferential rate.

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Section or Schedule Amended

Nature of Amendment

General Subject Matter of Amendment

9

First Schedule, reference number 13.

(a) The duty mentioned at the said reference number 13 shall be charged, levied, and paid at the rate of six shillings the gallon in lieu of the rate mentioned in the third column at the said reference number.

The duty on cider and perry.

(b) The provisions of Section 8 of the Finance Act, 1919, shall apply to the duty mentioned at the said reference number 13 with the substitution of the expression "the area of application of the Acts of the Oireachtas" for the expression "Great Britain and Ireland" and as though articles chargeable with the said duty were mentioned in the Second Schedule to the said Act in the list of goods to which two-thirds of the full rate is made applicable as a preferential rate.

10

First Schedule, reference number 27.

In the second column at the said reference number 27, the following paragraphs shall be added, that is to say:—

Extension of duty on articles of casein, etc.

"(q) book-ends,

(r) inkstands,

(s) electric table lamps and standards for such lamps."

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Section or Schedule Amended

Nature of Amendment

General Subject Matter of Amendment

11

Third Schedule,

The following reference number, description, and rate of minimum duty shall be inserted at the end of Part III of the said Third Schedule, that is to say:—

Rates of minimum duty on personal clothing and wearing apparel.

31a

Articles which are, in the opinion of the Revenue Commissioners neckties suitable for wear by men or boys, excluding neckties which at importation, are permanently made up, and also excluding articles which are shown, to the satisfaction of the Revenue Commissioners, to have been manufactured in the United Kingdom of Great Britain and Northern Ireland, or in the Channel Islands, or in the Isle of Man, or in the Dominion of Canada.

3d. per article