Finance Act, 1968
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Tobacco. |
21.—(1) Subject to subsections (2) and (3) of this section, the duty of customs on tobacco imposed by section 20 of the Finance Act, 1932 , shall, as on and from the 24th day of April, 1968, be charged, levied and paid at the several rates specified in Part I of the Second Schedule to this Act in lieu of the several rates specified in Parts I, II and III of the First Schedule to the Finance Act, 1967 . | |
(2) The provisions of section 8 of the Finance Act, 1919 , shall apply to the duty mentioned in subsection (1) of this section— | ||
(a) with the substitution of “the area of application of the Acts of the Oireachtas” for “Great Britain and Ireland”, and | ||
(b) as though the descriptions of manufactured tobacco mentioned in Part I of the Second Schedule to this Act were included in the first column of the Second Schedule to that Act after the expression “manufactured tobacco” and the appropriate preferential rates mentioned in that Part were mentioned in the second column of the said Second Schedule opposite the mention of those goods in the first column thereof in lieu of the rate mentioned in the said second column opposite the mention of manufactured tobacco in the said first column. | ||
(3) (a) This subsection applies to manufactured tobacco which was manufactured in, and consigned from, the United Kingdom and was manufactured therein from materials other than materials falling within Tariff Heading number 24.02 in the Schedule to the Imposition of Duties (No. 159) (Customs Duties and Form of Customs Tariff) Order, 1966 . | ||
(b) The customs duty on tobacco mentioned in subsection (1) of this section shall, as on and from the 24th day of April, 1968, and before the 1st day of July, 1968, be charged, levied and paid on manufactured tobacco to which this subsection applies at the several rates specified in Part II of the Second Schedule to this Act in lieu of the several rates specified in Part I thereof and shall, as on and from the 1st day of July, 1968, be charged, levied and paid on manufactured tobacco to which this subsection applies at the several rates specified in Part III of the Second Schedule to this Act in lieu of the several rates specified in Parts I and II thereof. | ||
(c) The provisions of section 8 of the Finance Act, 1919 , shall apply to the duties imposed by this subsection— | ||
(i) with the substitution of “the area of application of the Acts of the Oireachtas” for “Great Britain and Ireland” and as though the expression “manufactured tobacco” in the first column of the Second Schedule to that Act did not include manufactured tobacco to which this subsection applies, | ||
(ii) as though manufactured tobacco to which this subsection applies, together with the descriptions of such manufactured tobacco in Part II or III (as may be appropriate) of the Second Schedule to this Act, were mentioned separately in the said first column and the appropriate preferential rates specified in that Part were mentioned in the second column of the said Second Schedule opposite the mention of those goods in the first column thereof, and | ||
(iii) subject to the last paragraph (beginning with “Goods shall not be deemed”) of subsection (1) of the said section 8 being disregarded. | ||
(d) In this subsection the expression “the United Kingdom” means Great Britain, Northern Ireland, the Isle of Man and the Channel Islands. | ||
(e) The expression “hard pressed tobacco” mentioned in Parts II and III of the Second Schedule to this Act and the next paragraph of this subsection has the same meaning as it has in section 17 of the Finance Act, 1940 . | ||
(f) The expression “other pipe tobacco” mentioned in Parts II and III of the Second Schedule to this Act means manufactured tobacco of kinds normally intended to be used in pipes, not being hard pressed tobacco. | ||
(4) The duty of excise on tobacco imposed by section 19 of the Finance Act, 1934 , shall, as on and from the 24th day of April, 1968, be charged, levied and paid at the several rates specified in Part IV of the Second Schedule to this Act in lieu of the several rates specified in Part IV of the First Schedule to the Finance Act, 1967 . |