Finance (No. 2) Act, 1966
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Charge of wholesale tax on imported goods. |
11.—(1) Sections 3 to 10 of this Act shall not apply to wholesale tax provided for by section 2 (b) of this Act and that tax shall, subject to subsection (2) of this section, be charged on every article imported on or after the 1st day of October, 1966, at the rate of five per cent. of the value of the article. | |
(2) Tax as aforesaid shall not be charged on any article which is declared by the Minister for Finance by order to be an article not chargeable with such tax as aforesaid on being imported into the State, or which is an article imported by a person registered under section 4 of this Act. | ||
(3) Subject to the foregoing provisions of this section, the provisions of the Customs Consolidation Act, 1876 , and the enactments amending that Act and other enactments relating to Customs shall apply to tax referred to in this section as if it were a duty of customs. | ||
(4) The value of an article for the purpose of this section shall be the value as defined in section 15 of, and the Third Schedule to, the Finance Act, 1952, increased by the amount of any customs duty payable thereon. |