Finance Act, 1946
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Abolition of duties on sugar and molasses and reimposition of existing duties on glucose and saccharin. |
9.—(1) The customs duties chargeable in respect of sugar, molasses, glucose and saccharin under section 2 of the Finance (No. 2) Act, 1939 (No. 33 of 1939), shall cease to be chargeable or leviable as on and from the 1st day of June, 1946. | |
(2) The excise duties chargeable in respect of sugar, molasses, glucose and saccharin under section 2 of the Finance (No. 2) Act, 1939 , shall cease to be chargeable or leviable as on and from the 1st day of June, 1946. | ||
(3) There shall, as on and from the 1st day of June, 1946, be charged, levied and paid on all glucose and saccharin imported into the State the customs duties specified in the second column of Part I of the Second Schedule to this Act and there shall be paid in respect of all glucose and saccharin so imported, the drawbacks set out in Part II of the said Schedule. | ||
(4) There shall, as on and from the 1st day of June, 1946, be charged, levied and paid on all glucose and saccharin made within the State the excise duties specified in the third column of Part I of the Second Schedule to this Act and there shall be paid, in respect of all glucose and saccharin so made, the drawbacks set out in Part II of the said Schedule. | ||
(5) Section 40 of the Finance Act, 1932 (No. 20 of 1932), shall apply in relation to the customs duties imposed by this section in like manner as the said section applies in relation to the duties mentioned therein. | ||
(6) The provisions contained in Part III of the First Schedule to the Finance Act, 1925 (No. 28 of 1925), shall apply in relation to the duties and drawbacks imposed or allowed by this section in like manner as those provisions apply in relation to the duties and drawbacks mentioned in the said First Schedule, but with and subject to the following modifications, that is to say:— | ||
(a) clause 2 shall be deleted; | ||
(b) in clause 5, the 1st day of June, 1946, shall be substituted for the 6th day of May, 1925; | ||
(c) in clause 7, the reference to sections 26 and 27 of the said Finance Act, 1925 , shall be construed as a reference to this section. | ||
(7) Section 24 of the Finance Act, 1933 (No. 15 of 1933), shall not apply or have effect in relation to the customs duties imposed by this section. | ||
(8) Where it is shown to the satisfaction of the Revenue Commissioners that Cómhlucht Siúicre Eireann, Teoranta, had in their ownership in the State at midnight on the 31st day of May, 1946, sugar on which the excise duty imposed by section 2 of the Finance (No. 2) Act, 1939 , was paid by the said Company, the said Company shall be entitled to receive a refund of the amount of such duty. |