Finance Act, 1932

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Number 20 of 1932.

FINANCE ACT, 1932.

ARRANGEMENT OF SECTIONS

PART I.

Income Tax.

PART II.

Customs And Excise.

PART III.

Death Duties.

PART IV.

Corporation Profits Tax.

PART V.

Excess Profits Duty.

PART VI.

Stamp Duties.

PART VII.

General.

FIRST SCHEDULE

SECOND SCHEDULE

THIRD SCHEDULE

FOURTH SCHEDULE

FIFTH SCHEDULE

Number 20 of 1932.

FINANCE ACT, 1932.

AN ACT TO CHARGE AND IMPOSE CERTAIN DUTIES OF CUSTOMS AND INLAND REVENUE, INCLUDING EXCISE, TO AMEND THE LAW RELATING TO CUSTOMS AND INLAND REVENUE, INCLUDING EXCISE, AND TO MAKE FURTHER PROVISIONS IN CONNECTION WITH FINANCE. [4th August, 1932.]

BE IT ENACTED BY THE OIREACHTAS OF SAORSTÁT EIREANN AS FOLLOWS:—

PART I.

Income Tax.

Income tax and sur-tax for the year 1932-33.

1.—(1) Income tax shall be charged for the year beginning on the 6th day of April, 1932, at the rate of five shillings in the pound.

(2) Sur-tax for the year beginning on the 6th day of April, 1932, shall be charged in respect of the income of any individual the total of which from all sources exceeds one thousand five hundred pounds and shall be so charged at the same rates as those at which it is charged for the year beginning on the 6th day of April, 1931.

(3) The several statutory and other provisions which were in force during the year beginning on the 6th day of April, 1931, in relation to income tax and sur-tax and also the provisions of this Act in relation to the sur-tax for that year shall, subject to the other provisions of this Act, have effect in relation to the income tax and sur-tax to be charged as aforesaid for the year beginning on the 6th day of April, 1932.

Sur-tax for the year 1931-32.

2.—(1) Notwithstanding anything to the contrary contained in section 1 of the Finance Act, 1931 (No. 31 of 1931), sur-tax for the year beginning on the 6th day of April, 1931, shall be charged in respect of the income of any individual the total of which from all sources exceeds one thousand five hundred pounds and shall be so charged at the following rates in lieu of the rates referred to in the said section 1 , that is to say:—

(2) Section 3 of the Finance Act, 1928 (No. 11 of 1928), shall, in relation to the surtax for the year beginning on the 6th day of April, 1931, have effect subject to the provisions of this section.

Alteration of certain allowances.

3.—(1) The following provision shall be substituted for section 16 of the Finance Act, 1920 , and Part II of that Act shall be construed and have effect accordingly, that is to say:—

“An individual who makes, in the manner prescribed by the Income Tax Acts, a claim in that behalf and makes a return in the prescribed form of his total income shall, for the purposes of ascertaining the amount of his assessable income for the purpose of income tax, be allowed a deduction from the amount of his earned income of a sum equal to—

(a) one-sixth of so much of that income as does not exceed four hundred and fifty pounds; and

(b) one-tenth of so much of that income as exceeds four hundred and fifty pounds;

but not exceeding, in the case of any individual, the sum of two hundred pounds.”

(2) Sub-section (1) of section 18 of the Finance Act, 1920 , shall be construed and have effect as if the words “one hundred and twenty-five pounds” were substituted therein for the words “one hundred and thirty-five pounds.”

(3) Sub-section (1) of section 21 of the Finance Act, 1920 , shall be construed and have effect as if the words “each such child to a deduction of fifty pounds” were substituted therein for the words “one child to a deduction of thirty-six pounds and in respect of each subsequent child to a deduction of twenty-seven pounds.”

(4) The following provision shall be substituted for section 23 of the Finance Act, 1920 , that is to say:—

“An individual who makes, in the manner prescribed by the Income Tax Acts, a claim in that behalf and makes a return in the prescribed form of his total income shall be entitled to be charged at half the standard rate of tax on the first one hundred pounds of his taxable income.”

All references in the Finance Act, 1920 , or any subsequent Act to the said section 23 or to any sum mentioned in that section shall be construed and have effect subject and with due regard to the substitution effected by this sub-section.

Liability of certain pensions etc., to tax.

4.—(1) Where a person has ceased to hold an office or employment and a pension, annuity, or other annual payment is paid to him or to his widow or his child or any of his relatives or dependents by the person or the heirs, executors, administrators, or successors of the person under whom he held such office or by whom he was so employed, then such pension, annuity, or other annual payment shall, notwithstanding that it is paid voluntarily or is capable of being discontinued, be deemed to be income for the purpose of assessment of income tax and shall be assessed and charged under Schedule D of the Income Tax Act, 1918, or under Schedule E of that Act, as the case may require.

(2) To remove doubts it is hereby declared and enacted that the word “annuity” and the word “pension” in the charging provision of Schedule E of the Income Tax Act, 1918, shall include and be deemed always to have included respectively an annuity which is paid voluntarily or is capable of being discontinued and a pension which is so paid or is so capable.

Assessment of executors and administrators of deceased persons.

5.—(1) The following Rule shall be and is hereby inserted in the General Rules applicable to Schedules A, B, C, D, and E of the Income Tax Act, 1918, in lieu of Rule 18 now contained therein and those Rules shall be construed and have effect accordingly, that is to say:—

“18.—(1) Where a person dies whether before, on, or after the 6th day of April, 1932, an assessment or an additional first assessment (as the case may be), may be made for the year of assessment in which such person dies or for any one or more of the six years next preceding that year in respect of the profits or gains which arose or accrued to such person before his death, and the amount of the tax on such profits or gains shall be a debt due from and payable out of the estate of such person, and the executor or administrator of such person shall be assessable and chargeable in respect of such tax.

(2) No assessment under this rule shall be made later than six years after the expiration of the year of assessment nor, in any case, later than three years after the expiration of the year of assessment in which the deceased person died.

(3) The executor or administrator of any such deceased person shall, when required by a particular notice so to do, prepare and deliver to the inspector of taxes a true and correct statement in writing signed by such executor or administrator and containing particulars, to the best of his judgment and belief, of the profits or gains which arose or accrued to such deceased person before his death and in respect of which such executor or administrator is assessable under this rule, and the provisions of the Income Tax Acts relating to statements to be delivered by any person shall apply, with any necessary modifications, to statements to be delivered under this rule.

(4) Nothing in this rule shall apply to or affect statements to be delivered or assessments to be made in respect of a trade, profession, or vocation carried on by two or more persons jointly.”

(2) The Rule inserted by the foregoing sub-section of this section in the General Rules applicable to Schedules A, B, C, D, and E of the Income Tax Act, 1918, shall have effect in relation to assessments made after the passing of this Act in respect of tax chargeable for any year of assessment whether beginning before or after the passing of this Act.

(3) The references in sub-section (3) of section 10 of the Finance Act, 1929 (No. 32 of 1929), to a person ceasing to possess a source of income or profits shall be construed as referring to a cesser occurring by reason of the person dying while in possession of the source of income or profits as well as to a cesser occurring in the lifetime of such person, and for the purposes of the said sub-section (3) such death shall be deemed to cause a cesser, and such cesser shall be deemed to take place on the day of such death, and the said section 10 shall apply and have effect accordingly.

(4) The reference in sub-section (1) of section 12 of the Finance Act, 1929 (No. 32 of 1929), to the discontinuance of a trade, profession, or vocation shall be construed as referring to a discontinuance occurring by reason of the death while carrying on such trade, profession or vocation of the person carrying on the same as well as to a discontinuance occurring in the lifetime of such person, and for the purposes of the said section 12 such death shall be deemed to cause a discontinuance and such discontinuance shall be deemed to take place on the day of such death, and the said section shall apply and have effect accordingly.

Assessment of rent from business premises.

6.—(1) The following rule shall be added to the rules applicable to Case III of Schedule D of the Income Tax Act, 1918, that is to say:—

“5. Notwithstanding anything in Schedule A or the rules applicable thereto or section 187 of the Income Tax Act, 1918, in any case where the annual rent payable for any premises occupied for the purposes of any trade, profession, or vocation is in excess of the annual value ascertained as prescribed by the said section 187, it shall be lawful for the Revenue Commissioners to cause an assessment to be made upon the person receiving or entitled to such rent in respect of so much of the excess of such rent over the said annual value as will, together with the amount of the assessment under Schedule A, make up the full amount of the income arising from the letting of such premises.

Premises shall not be deemed to be occupied for the purposes of any trade, profession, or vocation within the meaning of this rule where the premises are mainly occupied for residential purposes and no part thereof is occupied for the purposes of trade but a part thereof is occupied for the purposes of a profession or vocation.

Any assessment made under this rule shall be computed in accordance with rule 2 of the rules applicable to this Case.

Rent for the purpose of this rule shall be taken to be the full amount payable by the occupier, and in arriving at the amount chargeable under this rule a deduction shall be made for any portion of such rent wholly and irrecoverably lost, for any portion of such rent voluntarily foregone by agreement with the occupier, and for any sums which the person receiving or entitled to the rent is obliged, by agreement with the occupier, to pay or satisfy out of the rent in respect of any rates or assessments which by law are charged upon the occupier, and for the cost of maintenance, repairs, insurance, and management, ultimately paid or borne by the person receiving or entitled to such rent.

Where an assessment under Schedule D is made under this rule no allowance shall be granted under Rules 7 and 8 of No. V of Schedule A or section 203.

Where a rent in excess of the annual value ascertained as prescribed by the said section 187 is payable by the person assessed then, in arriving at the amount of the assessment under this rule, no deduction shall be made in respect of such rent, but the person assessed shall on making payment thereof be entitled, in addition to the deduction of income tax which he is entitled to make under the rules of Schedule A, to deduct and retain thereout a sum representing the amount of the tax on the excess of the rent over such annual value at the rate or rates of tax in force during the period through which such payment was accruing due.

Every person occupying any premises for the purpose of any trade, profession, or vocation shall, when so required by a notice from an inspector of taxes and within the time limited by such notice, prepare and deliver to such inspector a return stating—

(a) the names and places of residence of all persons to whom rent is payable by him in respect of such premises or any part thereof, and

(b) the amounts of all rents so payable by him, and

(c) particulars of all agreements in relation to the maintenance, repair, or insurance of such premises or any part thereof or the payment of any rates or taxes payable in respect of or charged on such premises or any part thereof.

The provisions of the Income Tax Acts relating to the failure to deliver lists, declarations, and statements in accordance with a general or particular notice shall apply to the said returns required by this rule.”

(2) Sub-section (1) of section 10 of the Finance Act, 1929 (No. 32 of 1929), shall not apply to any income assessed under Rule 5 added by this section to the rules applicable to Case III of Schedule D of the Income Tax Act, 1918.

Relief to investors in Saorstát Eireann securities.

7.—(1) Where an individual who is resident in Saorstát Eireann and is not resident elsewhere claims and proves to the satisfaction of the Special Commissioners that he is entitled to the beneficial ownership of any stock, shares, or security to which this section applies, the following provisions shall have effect, that is to say:—

(a) such individual shall be entitled to repayment of twenty per cent. of the income tax applicable to any dividend or interest received by him in respect of such stock, shares, or security, save in so far as relief or repayment in respect of such tax has been or is granted under any other provision of the Income Tax Acts;

(b) in estimating the total income from all sources of such individual for the purposes of income tax and sur-tax the amount of any dividend or interest in respect of such stock, shares, or security shall be deemed to be diminished by twenty per cent.

(2) This section shall apply to all stocks, shares, and securities issued for public subscription after the passing of this Act in respect of which the Minister for Finance certifies that he is satisfied, after consultation with the Minister for Industry and Commerce, that all the following conditions are complied with in relation to such stock, share, or security, that is to say:—

(a) such stock, share, or security is or was issued by a company which complies with the following provisions that is to say, such company—

(i) is incorporated by or under the laws of Saorstát Eireann, and

(ii) is a company limited by shares within the meaning of the Companies (Consolidation) Act, 1908 , and

(iii) is managed and controlled in Saorstát Eireann, and

(iv) carries on or (in the case of a company which has not commenced to carry on business) intends to carry on its business wholly or mainly in Saorstát Eireann; and

(b) the capital raised by the issue of such stock, share, or security is or is intended to be or has been devoted to the establishment or extension in Saorstát Eireann of one or more industries as defined by this section; and

(c) no part of the said capital so raised is intended to be or is being or has been used for the purpose of acquiring (directly or indirectly) an existing business or any share or interest in an existing business or of purchasing investments, or of paying off existing loans or debentures; and

(d) such issue of stock, shares, or security is so described and designated that it is readily distinguishable from all other (if any) issues of such company.

(3) Every warrant, cheque, or order drawn or made for the payment of any dividend or interest in respect of any stock, share, or security to which this section applies shall indicate clearly either (as the case may require)—

(a) that the whole of the sum for which such warrant, cheque, or order is drawn or made is a payment of or on account of dividend or interest in respect of such stock, share, or security; or

(b) that a part (the amount of which is separately stated) of such sum is a payment of or on account of such dividend or interest.

(4) Any stock, share, or security to which this section applies shall cease to be a stock, share, or security (as the case may be) to which this section applies if and when the Minister for Finance certifies in relation to such stock, share, or security that he is satisfied, after consultation with the Minister for Industry and Commerce, either—

(a) that the company by which such stock, share, or security was issued has ceased to comply with the provisions set forth in paragraph (a) of sub-section (2) of this section; or

(b) that the capital raised by the issue of such stock, share, or security has been or is being devoted wholly or partly to purposes other than the establishment or extension in Saorstát Eireann of one or more industries as defined by this section; or

(c) that such capital is being used wholly or partly in contravention of paragraph (c) of sub-section (2) of this section; or

(d) that such issue of stock, shares, or security has ceased to be described and designated in accordance with paragraph (d) of sub-section (2) of this section; or

(e) that sub-section (3) of this section is not being complied with in relation to such stock, share, or security.

(5) In this section the word “industry” means any trade or business whatsoever save and except the purchase and sale of imported coal, the manufacture or distribution of gas for lighting, heating, or power, the carrying on, organisation, or conduct of road transport, the provision of amusement or entertainment of any kind, the holding (otherwise than by way of investment of reserve or subsidiary funds) of or dealing in stocks, shares, or securities, whether of all kinds or of any particular class or classes or of one or more particular companies.

Exemption of certain allowances under the Army Pensions Act, 1923 .

8.—(1) Every allowance granted under section 8 of the Army Pensions Act, 1923 (No. 26 of 1923), as amended by the Army Pensions Act, 1927 (No. 12 of 1927), to the widow or to any child or dependent of a person who was killed during the rising of April and May, 1916, shall be exempt from income tax (including surtax), and shall not be reckoned in computing income for the purposes of the Income Tax Acts.

(2) In this section, the word “killed” has the same meaning as it has in the said section 8 of the Army Pensions Act, 1923 .

Communication of determination of appeal by the Special Commissioners.

9.—(1) Where the Special Commissioners have, after the passing of this Act, entertained an appeal against an assessment to income tax for any year of assessment (whether beginning before or after the passing of this Act) and, after hearing argument on such appeal, have postponed giving their determination on such appeal either for the purpose of considering such argument or for the purpose of affording to the appellant an opportunity of submitting in writing further evidence or argument, the Special Commissioners may, unless they consider a further hearing of such appeal to be necessary, cause their determination of such appeal to be sent by post to the parties to such appeal.

(2) Where the determination of an appeal by the Special Commissioners is sent to the parties by post under this section, a declaration of dissatisfaction under paragraph (a) of sub-section (1) of section 149 of the Income Tax Act, 1918, or a notice requiring a re-hearing under sub-section (1) of section 196 of that Act may be made or given in writing within twelve days after the day on which such determination is so sent to the person making such declaration or giving such notice, as the case may be.

Certain reciprocal relief in respect of the United States of America.

10.—Subject to the provisions of this section, exemption shall be granted from income tax (including super-tax, or sur-tax, as the case may be) in respect of so much of the income of a citizen of the United States of America not resident in the Irish Free State or of a corporation organised in the United States of America as is derived from the operation of a ship or ships documented under the laws of the United States of America.

PART II.

Customs and Excise.

Imposition of duties in the First Schedule.

11.—(1) There shall be charged, levied, and paid on every of the articles mentioned in the second column of the First Schedule to this Act imported into Saorstát Eireann on or after the 12th day of May, 1932, a customs duty of an amount equal to that percentage of the value of the article which is stated in the third column of the said First Schedule opposite the mention of the article in the said second column.

(2) The provisions of section 8 of the Finance Act, 1919 , shall apply to the duty imposed by this section on any article with the substitution of the expression “Saorstát Eireann” for the expression “Great Britain and Ireland” and—

(a) where a percentage is stated in the fourth column of the First Schedule to this Act opposite the mention of such article in the second column of the said Schedule, as though the Second Schedule to the said Finance Act, 1919 , contained a list of goods to which duty of an amount equal to the said percentage of the value of the goods is made applicable as a preferential rate and such article were included in that list; and

(b) where the word “free” appears in the fourth column of the First Schedule to this Act opposite the mention of such article in the second column of the said Schedule, as though the said Second Schedule to the Finance Act, 1919 , contained a list of goods which were, by way of preferential rate, to be admitted free of duty and such article were included in that list.

(3) The provisions (if any) set forth in the fifth column of the First Schedule to this Act opposite the mention in the second column of the said Schedule of any article shall apply and have effect in relation to the duty imposed by this section on such article.

(4) Whenever it is shown to the satisfaction of the Revenue Commissioners that the duty imposed by this section on any article has been duly paid in respect of such article and that such article has not been used in Saorstát Eireann otherwise than for a purpose of manufacture, a drawback equal to the amount of the duty so paid shall be allowed on such article or on any goods in the manufacture or preparation of which such article is shown to have been used if such article or such goods (as the case may be) is or are exported as merchandise, or shipped for use as stores, or deposited in a bonded warehouse for shipment as stores.

(5) Section 6 of the Customs and Inland Revenue Act, 1879 , shall not apply to any article chargeable with a duty imposed by this section.

(6) Any article liable to a duty imposed by this section which is re-imported into Saorstát Eireann after exportation therefrom shall be exempt from such duty if it is shown to the satisfaction of the Revenue Commissioners either—

(a) that such article had not been imported prior to its exportation; or

(b) that such article had been first imported prior to the 12th day of May, 1932; or

(c) that such article had been first imported on or after the 12th day of May, 1932, and was not at the time of such importation liable to any duty of customs; or

(d) that such article had been first imported on or after the 12th day of May, 1932, and that all duties of customs to which it was then liable had been duly paid and either no drawback of duty had been allowed on exportation or all drawback so allowed had been repaid to the Revenue Commissioners.

(7) Articles which have been imported and exported by way of transit only shall not be deemed to have been imported or exported for the purposes of the next preceding sub-section of this section.

(8) Where an article could be regarded as chargeable with two or more of the duties imposed by this section, such article shall be deemed to be liable only to that one of those duties in respect of which the greatest amount of duty would be payable, and such article shall accordingly be chargeable only with such duty.

Exemption from import duty of certain essential articles unobtainable in Saorstát Eireann.

12.—Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, is satisfied that any articles charged with import duty under this or any other Act are essential to the process of any manufacture carried on or intended to be carried on in Saorstát Eireann and are not obtainable or likely to be obtainable in Saorstát Eireann and are required to be imported by a manufacturer for use in Saorstát Eireann in such process the Revenue Commissioners may by licence authorise such manufacturer, subject to compliance with such conditions as they may think fit to impose, to import without payment of this duty the said articles 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.

Imposition of duties in the Second Schedule.

13.—(1) There shall be charged, levied, and paid on every of the articles mentioned in the second column of the Second Schedule to this Act imported into Saorstát Eireann on or after the 12th day of May, 1932, a customs duty at the rate stated in the third column of the said Schedule opposite the mention of the article in the said second column.

(2) Wherever it is stated in the fifth column of the Second Schedule to this Act that the provisions of section 8 of the Finance Act, 1919 , apply in respect of any duty mentioned in that Schedule, the provisions of the said section 8 shall apply to that duty with the substitution of the expression “Saorstát Eireann” for the expression “Great Britain and Ireland” and as though the Second Schedule to the said Finance Act, 1919 , contained a list of goods to which the rate of such duty mentioned in the fourth column of the said Second Schedule to this Act is made applicable as a preferential rate and the articles chargeable with the said duty were included in that list.

(3) Subject to the provisions of the foregoing sub-section of this section, the provisions (if any) set forth in the fifth column of the Second Schedule to this Act opposite the mention in the second column of the said Schedule of any article shall apply and have effect in relation to the duty imposed by this section on such article.

(4) Whenever it is shown to the satisfaction of the Revenue Commissioners that the duty imposed by this section on any article has been duly paid in respect of such article and that such article has not been used in Saorstát Eireann otherwise than for a purpose of manufacture, a drawback equal to the amount of the duty so paid shall be allowed on such article or on any goods in the manufacture or preparation of which such article is shown to have been used if such article or such goods (as the case may be) is or are exported as merchandise, or shipped for use as stores, or deposited in a bonded warehouse for shipment as stores.

(5) Section 6 of the Customs and Inland Revenue Act, 1879 , shall not apply to any article chargeable with a duty imposed by this section.

(6) Any article chargeable with a duty imposed by this section which is re-imported into Saorstát Eireann after exportation therefrom shall be exempt from such duty if it is shown to the satisfaction of the Revenue Commissioners either—

(a) that such article had not been imported prior to its exportation; or

(b) that such article had been first imported prior to the 12th day of May, 1932; or

(c) that such article had been first imported on or after the 12th day of May, 1932, and that all duties of customs to which it was then liable had been duly paid and either no drawback of duty had been allowed on exportation or all drawback so allowed had been repaid to the Revenue Commissioners.

(7) Articles which have been imported and exported by way of transit only shall not be deemed to have been imported, or exported for the purposes of the next preceding sub-section of this section.

Duty on tea.

14.—(1) There shall be charged, levied and paid on all tea imported into Saorstát Eireann on or after the 12th day of May, 1932, a duty of customs at the rate of sixpence the pound.

(2) The provisions of section 8 of the Finance Act, 1919 , shall apply to the duty imposed by this section with the substitution of the expression “Saorstát Eireann” for the expression “Great Britain and Ireland,” and as though tea which is shown to the satisfaction of the Revenue Commissioners not to have been subjected to any process of blending outside the country of origin were included in the Second Schedule to that Act in the list of goods to which two-thirds of the full rate is made applicable as a preferential rate and tea were omitted from the list of goods in the said Second Schedule to which five-sixths of the full rate is so made applicable.

Excise duty on tea in stock.

15.—(1) There shall be charged, levied, and paid on all tea which on the 12th day of May, 1932, is in Saorstát Eireann in the ownership or possession of a person who has in his ownership or possession in Saorstát Eireann on that date more than one thousand pounds of tea, a duty of excise at the rate of fourpence on every pound of such tea after the first five hundred pounds thereof.

(2) The duty imposed by this section shall not be charged or levied on any tea which is shown to the satisfaction of the Revenue Commissioners to have been intended for use (otherwise than in the preparation of a beverage for sale) by the person in whose ownership or possession it was on the 12th day of May, 1932, and not to have been intended for sale or for use in the preparation of a beverage for sale, and no such tea shall be reckoned in computing for the purpose of the preceding sub-section of this section the amount of tea in the ownership or possession of such person on the said date.

(3) Every person who on the 12th day of May, 1932, has in his ownership or possession any tea liable to the duty imposed by this section and also every person required by the Revenue Commissioners to make such return as is mentioned in this sub-section shall, on or before the 19th day of May, 1932, make to the Revenue Commissioners on a form to be prescribed by the Revenue Commissioners a return containing—

(a) a statement, in the terms and with the particulars indicated in the said form, of all tea which was in his ownership or possession in Saorstát Eireann on the 12th day of May, 1932, and

(b) a statement, in the terms and with the particulars indicated in the said form, of all the premises in which such tea or any part thereof was stored on the said date, together with such particulars in respect of the tea so stored in each of such premises as are indicated in the said form, and

(c) a statement, in the terms and with the particulars indicated in the said form, of the tea in his ownership or possession in Saorstát Eireann on the 12th day of May, 1932, which was in transit on that date.

(4) Every return made in pursuance of sub-section (3) of this section shall be verified by a statutory declaration made by the person required to make such return or, where such person is a corporate body, by a director or principal officer of such corporate body.

(5) Every person who is required by sub-section (3) of this section to make such return as is mentioned in that sub-section shall, immediately upon making such return or on the 19th day of May, 1932, whichever is the earlier, either pay to the Revenue Commissioners the full amount of the duty imposed by this section on any tea which was in his ownership or possession on the 12th day of May, 1932, and was chargeable with the said duty or deposit such tea in a bonded warehouse approved of by the Revenue Commissioners for the deposit of tea.

(6) Whenever any duty imposed by this section is payable in respect of any tea (whether at the time mentioned in the next preceding sub-section of this section or on the removal of such tea from a bonded warehouse in which it has been deposited in pursuance of that sub-section), the Revenue Commissioners may, in lieu of immediate payment of the full amount of such duty, accept payment of one-half of such duty together with a bond with sureties approved of by the Revenue Commissioners for payment of the other half of such duty on or before the 19th day of August, 1932.

(7) Every person who is required by sub-section (3) of this section to make such return as is mentioned in that sub-section shall—

(a) allow any officer of customs and excise to enter at any reasonable time any premises in the occupation of such person and to take an account of all tea in such premises, and

(b) produce to such officer the trade books and all accounts and documents belonging to or in the possession of such person which are necessary for verifying the return made by such person in pursuance of sub-section (3) of this section, and

(c) permit such officer to take such samples of the tea in the said premises as such officer shall think necessary, and

(d) render all reasonable assistance to such officer in the taking of an account of the tea which was in the ownership or possession of such person on the 12th day of May, 1932.

(8) Every person required by sub-section (3) of this section to make such return as is mentioned in that sub-section who either fails to make such return, or makes a return which is incomplete, false, or misleading in any material respect or fails or refuses to do anything which he is required by sub-section (5) of this section to do shall be guilty of an offence under the statutes relating to duties of excise and shall for every such offence incur an excise penalty of fifty pounds, and all tea in relation to which such offence was committed shall be forfeited.

Duty on musical instruments, clocks and watches.

16.—(1) A duty of customs of an amount equal to thirty-three and one-third per cent. of the value of the article shall be charged, levied, and paid on every of the following articles imported into Saorstát Eireann on or after the 1st day of May, 1932, that is to say:—

(a) musical instruments, including gramophones, pianolas, and other similar instruments;

(b) accessories and component parts of musical instruments (excluding records and other means of reproducing music);

(c) clocks and watches and component parts of clocks and watches.

(2) The provisions of section 8 of the Finance Act, 1919 , shall apply to the duty imposed by this section with the substitution of the expression “Saorstát Eireann” for the expression “Great Britain and Ireland” and as though the articles chargeable with the said duty were mentioned in the Second Schedule to that Act in the list of goods to which two-thirds of the full rate is made applicable as a preferential rate.

(3) Whenever it is proved to the satisfaction of the Revenue Commissioners that the duty imposed by this section has been duly paid in respect of any article and that such article has not been used in Saorstát Eireann, a drawback equal to the amount of the said duty so paid shall be allowed on such article when exported as merchandise.

(4) Section 6 of the Customs and Inland Revenue Act, 1879 , shall not apply to any article chargeable with the duty imposed by this section.

(5) Any article chargeable with the duty imposed by this section which is re-imported into Saorstát Eireann after exportation therefrom shall be exempt from such duty if it is shown to the satisfaction of the Revenue Commissioners either that such article had not been imported previously to exportation or that no drawback of duty was allowed on exportation or that any drawback so allowed has been repaid.

(6) Articles which have been imported and exported by way of transit only shall not be deemed to have been imported or exported for the purposes of the next preceding sub-section of this section.

Duty on cinematograph film.

17.—(1) There shall be charged, levied, and paid on all cinematograph films (other than blank film on which no picture has been impressed) imported into Saorstát Eireann on or after the 1st day of May, 1932, a duty of customs at the following rates, that is to say:—

(2) The provisions of section 8 of the Finance Act, 1919 , shall apply to the duty imposed by this section with the substitution of the expression “Saorstát Eireann” for the expression “Great Britain and Ireland” and as though the articles chargeable with the said duty were mentioned in the Second Schedule to that Act in the list of goods to which two-thirds of the full rate is made applicable as a preferential rate.

(3) Whenever the Revenue Commissioners are satisfied that any cinematograph film imported into Saorstát Eireann is of an educational character, they shall, subject to compliance with such conditions as they think fit to impose, exempt such film from the duty imposed by this section.

(4) Whenever it is proved to the satisfaction of the Revenue Commissioners that the duty imposed by this section has been duly paid in respect of any article and that such article has not been used in Saorstát Eireann, a drawback equal to the amount of the said duty so paid shall be allowed on such article when exported as merchandise.

(5) Section 6 of the Customs and Inland Revenue Act, 1879 , shall not apply to any article chargeable with the duty imposed by this section.

(6) Any article chargeable with the duty imposed by this section which is re-imported into Saorstát Eireann after exportation therefrom shall be exempt from such duty if it is shown to the satisfaction of the Revenue Commissioners either that such article has not been imported previously to exportation or that no drawback of duty was allowed on exportation or that any drawback so allowed has been repaid.

(7) Articles which have been imported and exported by way of transit only shall not be deemed to have been imported or exported for the purposes of the next preceding sub-section of this section.

Permanent continuance of additional duties on dried fruits.

18.—(1) The additional duties on dried fruits which were first imposed by section 8 of the Finance (No. 2) Act, 1915 , and were continued up to the 1st day of August, 1932 by section 11 of the Finance Act, 1931 (No. 31 of 1931), shall continue to be charged, levied and paid on and from the said 1st day of August, 1932, until the Oireachtas otherwise directs.

(2) The provisions of section 8 of the Finance Act, 1919 , shall apply to the duties continued by this section with the substitution of the expression “Saorstát Eireann” for the expression “Great Britain and Ireland.”

Duty on records.

19.—(1) A customs duty of an amount equal to thirty-three and one-third per cent. of the value of the article shall be charged, levied, and paid on every of the following articles imported into Saorstát Eireann on or after the 12th day of May, 1932, that is to say, all records and other similar articles designed and intended for the reproduction of music by means of a gramophone, or a pianola, or any other similar instrument, but not including cinematograph film designed and constructed for the reproduction of music in conjunction with the exhibition of pictures or other optical effects by means of a cinematograph or other similar apparatus, and not including records of songs in the Irish language.

(2) The provisions of section 8 of the Finance Act, 1919 , shall apply to the duty mentioned in this section with the substitution of the expression “Saorstát Eireann” for the expression “Great Britain and Ireland” and as though the articles chargeable with the duty imposed by this section were included in the Second Schedule to that Act in the list of goods to which two-thirds of the full rate is made applicable as a preferential rate.

(3) Whenever it is shown to the satisfaction of the Revenue Commissioners that the duty imposed by this section has been duly paid in respect of any article and that such article has not been used in Saorstát Eireann, a drawback equal to the amount of such duty so paid shall be allowed on such article if such article is exported as merchandise.

(4) Section 6 of the Customs and Inland Revenue Act, 1879 , shall not apply to any article liable to the duty imposed by this section.

(5) Any article liable to the duty imposed by this section which is re-imported into Saorstát Eireann after exportation therefrom shall be exempt from such duty if it is shown to the satisfaction of the Revenue Commissioners either—

(a) that such article had not been imported prior to its exportation; or

(b) that such article had been first imported prior to the 12th day of May, 1932; or

(c) that such article had been first imported on or after the 12th day of May, 1932, and that all duties of customs to which it was then liable had been duly paid and either no drawback of duty had been allowed on exportation or all drawback so allowed had been repaid to the Revenue Commissioners.

(6) Articles which have been imported and exported by way of transit only shall not be deemed to have been imported or exported for the purpose of the next preceding sub-section of this section.

Duty on tobacco.

20.—(1) In lieu of the present customs duties on tobacco, there shall be charged, levied, and paid on all tobacco imported into Saorstát Eireann on or after the 12th day of May, 1932, the customs duties specified in Part I of the Third Schedule to this Act.

(2) Neither the excise duty chargeable on tobacco under section 7 of the Finance Act, 1918 , as modified by section 9 of the Finance Act, 1919 , nor any other excise duty shall be charged on any tobacco which is grown in Saorstát Eireann and is duly delivered from warehouse and consigned to and received by a licensed manufacturer of tobacco.

(3) If it is shown to the satisfaction of the Revenue Commissioners in respect of the business of a licensed manufacturer of tobacco that such business is either—

(a) in the beneficial ownership of an individual who is an Irish-born resident; or

(b) in the beneficial ownership of two or more individuals the majority of whom are Irish-born residents owning between them more than one-half of the capital invested in such business; or

(c) owned by an Irish-owned company and managed and controlled by persons the majority of whom are Irish-born residents;

the person licensed to carry on such business shall be entitled to receive a rebate of sevenpence in respect of every pound of unmanufactured tobacco received by such person upon which the duty imposed by this section has been paid and in respect of which no rebate under this section had been previously paid.

In this sub-section—

(i) the expression ‘Irish-born resident’ means a person who ordinarily resides in Saorstát Eireann and either was born in Ireland or is the child of parents both of whom were born in Ireland; and

(ii) the expression ‘Irish-owned company’ means a company of which the majority of the shareholders are Irish-born residents holding between them shares which, in the aggregate, are more than one-half in nominal value of the issued share capital of such company and carry at ordinary general meetings of such company more than one-half of the total voting-power of all shares in such company carrying votes at such meetings.

(4) No rebate shall be payable under the next preceding sub-section of this section in respect of any tobacco received by a licensed manufacturer for manufacture on behalf of another person on commission or royalty unless such other person would be qualified under the said next preceding sub-section of this section to receive such rebate if such tobacco were received by him for manufacture by himself.

(5) Where it is shown that the duty imposed by this section has been paid and that no rebate under sub-section (3) of this section has been allowed and that no tobacco grown in Saorstát Eireann on which excise duty has not been paid has been received by the manufacturer, drawback shall, subject to the provisions affecting the allowance of drawback contained in the Schedule to the Finance Act, 1904 , be paid at the rates specified in Part II of the Third Schedule to this Act.

(6) Where rebate under sub-section (3) of this section has been allowed and it is shown that no tobacco grown in Saorstát Eireann on which excise duty has not been paid has been received by the manufacturer, drawback shall, subject to the provisions affecting the allowance of drawback contained in the Schedule to the Finance Act, 1904 , be paid at the rates specified in Part III of the Third Schedule to this Act.

(7) Where tobacco grown in Saorstát Eireann on which excise duty has not been paid has been received by the manufacturer, drawback shall, subject to the provisions affecting the allowance of drawback contained in the Schedule to the Finance Act, 1904 , be paid at such rates as the Revenue Commissioners shall determine.

(8) The allowance granted by section 9 of the Finance Act, 1915 , shall not be payable in respect of any tobacco grown in Saorstát Eireann in the year 1932 or any subsequent year.

Alteration of rates of duty on wireless telegraphy apparatus.

21.—(1) The duty imposed by section 8 of the Finance Act, 1926 (No. 35 of 1926), shall be charged, levied, and paid on all articles chargeable with that duty imported into Saorstát Eireann on or after the 12th day of May, 1932, at the following rates in lieu of the rate mentioned in the said section 8, that is to say:—

(a) on every completely or partially manufactured apparatus for the transmission and reception or the transmission only or the reception only of messages or other communications by wireless telegraphy (including wireless telephony) and on every article which, in the opinion of the Revenue Commissioners, is substantially an assembly of component parts of any such apparatus, an amount equal to fifty per cent. of the value of the article, and

(b) on all component parts and accessories (including cases, cabinets, and other containers) of any such apparatus, whether such parts and accessories are completely or partially manufactured an amount equal to thirty-three and one-third per cent. of the value of the article.

(2) If it is proved to the satisfaction of the Revenue Commissioners that the duty imposed by the said section 8 of the Finance Act, 1926 , has been duly paid in respect of any article chargeable with that duty at the rates imposed by this section and that such article has not been used in Saorstát Eireann otherwise than for a purpose of manufacture, a drawback equal to the amount of the duty so paid shall be allowed on such article or on any goods in the manufacture or preparation of which such article is shown to have been used, if such article or such goods (as the case may be) is or are exported as merchandise, or shipped for use as stores, or deposited in a bonded warehouse for shipment as stores.

Duty on certain packages.

22.—(1) In addition to any other duty which may be chargeable, there shall be charged, levied, and paid on every package imported into Saorstát Eireann on or after the 12th day of May, 1932, which contains any substance to which this section applies—

(a) if such substance is prescribed in the official import lists to be entered on importation by weight and the weight of the package is under seven pounds, a duty of customs at the following rates, that is to say:—

(i) if the weight of the package does not exceed two pounds—twopence, and

(ii) in any other case, one penny on every pound or fraction of a pound of the weight of the package;

(b) if such substance is prescribed in the official import lists to be entered on importation by measure and the content of the package is under six pints, a duty of customs at the following rates, that is to say:—

(i) if the content of the package does not exceed two pints—twopence, and

(ii) in any other case, one penny on every pint or fraction of a pint of the content of the package.

(2) Where a package, which but for this sub-section, would be chargeable with the duty imposed by this section contains any packages chargeable with the said duty, then, if the said duty is charged and paid on all the last-mentioned packages, the said duty shall not be charged on the first-mentioned package.

(3) The duty imposed by this section shall not be charged or levied on any package which contains only a bona fide trade sample of any commodity and is consigned in the ordinary course of trade to a trader in such commodity and is not for sale.

(4) Whenever the Minister for Finance is satisfied, after consultation with the Minister for Industry and Commerce, that a person bona fide intends to establish in Saorstát Eireann equipment and facilities for packing in Saorstát Eireann any substance to which this section applies, the Revenue Commissioners may by licence authorise such person, at any time or times before such date (not being later than the 12th day of November, 1932), and subject to compliance with such conditions as the Revenue Commissioners shall think proper to specify in such licence, to import, without payment of the duty imposed by this section, packages containing such substance either, as the Revenue Commissioners shall think· proper, without limit or limited in all or any of the following ways, that is to say, to a specified number of packages, to packages of a specified class, or to packages of a specified size.

(5) Section 25 of the Finance Act, 1924 (No. 27 of 1924), shall not apply to the duty imposed by this section and accordingly the minimum charge imposed by the said section 25 shall not be chargeable in respect of the said duty.

(6) Notwithstanding anything contained in this section, a portion of cheese wrapped only in tinfoil and not exceeding two ounces in weight shall not be a package for the purposes of this section.

(7) This section applies to the following substances, that is to say:—

(a) all foods (whether for consumption by human beings, animals, or birds) not excluded by the next following sub-section of this section; and

(b) all drinks not excluded by the next following sub-section of this section, and

(c) cosmetics; and

(d) medicinal preparations not excluded by the next following sub-section of this section; and

(e) seeds of fruits, vegetables, or flowers.

(8) This section does not apply to the following substances, that is to say:—

(a) fresh fruit, or

(b) soup in liquid form, fruit, fish, fish paste, meat, or meat paste in sealed bottles, jars, tins, or cans, or

(c) fresh fish imported before the 12th day of November, 1932, or

(d) natural mineral waters, or

(e) serums, vaccines, or preparations in ampoules, diabetic bread, biscuits, and cereals, or insulin, or

(f) foods or non-alcoholic drinks which, in the opinion of the Revenue Commissioners are intended primarily for consumption by infants or invalids.

(9) In this section the word “package” means any bottle, box, carton, envelope, wrapper, or other container of any kind whatsoever, and references to the weight of a package shall be construed as referring to the total weight of the package and everything contained therein.

Duty on mineral hydrocarbon white oil.

23.—(1) A customs duty at the rate of fifty per cent, of the value of the article shall be charged, levied and paid on all mineral hydrocarbon white oil imported into Saorstát Eireann on or after the 12th day of May, 1932.

(2) The provisions of section 8 of the Finance Act, 1919 , shall apply to the duty imposed by this section, with the substitution of the expression “Saorstát Eireann” for the expression “Great Britain and Ireland” and as though mineral hydrocarbon white oil were included in the Second Schedule to that Act in the list of goods to which two-thirds of the full rate is made applicable as a preferential rate.

(3) Where any imported manufactured or prepared goods contain, as a part or ingredient thereof, any mineral hydrocarbon white oil and such goods, in the opinion of the Revenue Commissioners, are not substantially mixtures or blends of mineral hydrocarbon white oils and are not suitable or intended for use as a substitute for any mineral hydrocarbon white oil or for subsequent recovery of the same, section 7 of the Finance Act, 1901 , shall not apply in respect of the mineral hydrocarbon white oil contained in such goods.

(4) On the exportation from Saorstát Eireann or the shipment or deposit in a bonded warehouse for use as ship's stores of any goods chargeable with the duty imposed by this section, a drawback shall be allowed of an amount equal to the amount of the said duty which is shown to the satisfaction of the Revenue Commissioners to have been paid in respect of such goods.

(5) For the purposes of this section the expression “mineral hydrocarbon white oil” means mineral hydrocarbon white oil of a specific gravity not less than .835 and not more than .950, the flash point of which as determined by the Pensky-Martens apparatus is not lower than 285° Fahr. and not higher than 410° Fahr., and the viscosity of which as determined by the Redwood No. 1 Viscometer at 70° Fahr. is not less than 100 secs. and not more than 1,000 secs.

Duty on meat and dead poultry and wild birds.

24.—(1) A duty of customs at the rate of sixpence the pound shall be charged, levied, and paid on the following articles imported into Saorstát Eireann on or after the 7th day of June, 1932, that is to say:—

(a) all the following meats (whether cooked or uncooked) imported in quantities exceeding ten pounds at any one time, that is to say, beef, veal, mutton, and lamb, but excluding any of such meats imported in sealed containers and also excluding extracts, essences, and similar preparations of any such meats; and

(b) all dead poultry and wild birds (whether cooked or uncooked) intended for use as food and imported in quantities exceeding two birds at any one time, but excluding any such poultry or birds imported in sealed containers and also excluding extracts, essences, and similar preparations of any such poultry or birds.

(2) The duty imposed by this section shall not be charged or levied on any articles which are shown to the satisfaction of the Revenue Commissioners to consist only of frozen boneless veal produced in a country within the British Commonwealth of Nations and consigned from that or any other such country and imported solely for use for manufacturing purposes in Saorstát Eireann.

(3) The provisions of section 8 of the Finance Act, 1919 , shall apply to the duty imposed by this section with the substitution of the expression “Saorstát Eireann” for the expression “Great Britain and Ireland” and as though articles chargeable with the said duty were included in the Second Schedule to that Act in the list of goods to which two-thirds of the full rate is made applicable as a preferential rate.

Amendments of entertainments duty.

25.—(1) In this section the expression “entertainments duty” means the excise duty referred to by that name in and chargeable under section 1 of the Finance (New Duties) Act, 1916 , as amended by subsequent enactments, including this section.

(2) As on and from the 30th day of May, 1932, section 1 of the Finance (New Duties) Act, 1916 , shall be construed and have effect as if the word “entertainment” as defined in that section included any ball or dance, and accordingly entertainments duty shall, on and from the said 30th day of May, 1932, be charged, levied, and paid on all payments for admission to any ball or dance.

(3) On and after the 30th day of May, 1932, entertainments duty shall not be charged or levied on any entertainment as respects which it is proved to the satisfaction of the Revenue Commissioners that the entertainment is promoted by a club duly affiliated to or under the direct control of either the Gaelic Athletic Association or the National Athletic and Cycling Association of Ireland and that the entertainment consists solely of an exhibition of all or any of the following games or sports, that is to say:—

(a) gymnastic displays not involving the use or participation of horses, dogs, or other animals or the use of mechanically propelled vehicles;

(b) any games or sports which are ordinarily played or contested out-of-doors by two or more persons or by two or more groups of persons and do not involve the use or participation of horses, dogs, or other animals or the use of mechanically propelled vehicles.

(4) Entertainments duty shall not be charged or levied on any entertainment as respects which it is proved to the satisfaction of the Revenue Commissioners that the entertainment consists solely of a number of courses between greyhounds in each of which two greyhounds are released from slips in pursuit of a live hare.

(5) On and after the first day of October, 1932, entertainments duty shall be charged, levied, and paid at the following rates in lieu of the rates now in force, that is to say:—

(6) Notwithstanding anything contained in any other enactment or in the next preceding sub-section of this section, entertainments duty shall not, on or after the 30th day of May, 1932, be charged or levied at a rate exceeding one penny on any payment not exceeding sixpence for admission to any entertainment as respects which it is proved to the satisfaction of the Revenue Commissioners that the entertainment consists solely of the exhibition of a game which is ordinarily played out-of-doors by two groups of persons and does not involve the use or participation of horses, dogs, or other animals or the use of mechanically propelled vehicles.

Tobacco dealer's licence.

26.—Where the poor law valuation of the premises in respect of which a licence under section 2 of the Excise Licences Act, 1825 , is taken out or held by a dealer in or seller of tobacco and snuff exceeds ten pounds, there shall be charged, levied, and paid, as on and from the 6th day of July, 1932, and in addition to the excise duty now payable on such licence, an excise duty calculated in accordance with the following provisions, that is to say:—

(a) where the premises to which such licence applies are of a residential character and no part thereof is used as a factory or a shop and the sale of tobacco or snuff on such premises under such licence is effected solely by means of one and only one automatic machine or other mechanical contrivance, such excise duty shall (subject to the limitation hereinafter mentioned) be of an amount equal to one-half of one per cent., of the amount by which the poor law valuation of such premises exceeds ten pounds;

(b) in every other case, such excise duty shall (subject to the limitation hereinafter mentioned) be of an amount equal to one per cent., of the amount by which the poor law valuation of such premises exceeds ten pounds;

(c) the total amount of the excise duty now payable and the additional excise duty imposed by this section chargeable in respect of any one such licence shall not exceed ten pounds.

Duty on moneylenders' licences.

27.—(1) There shall be charged, levied, and paid for and upon every licence (in this section referred to as a moneylender's licence) to act and carry on business as a moneylender issued under any Act passed or to be passed during the financial year beginning on the 1st day of April, 1932, an excise duty at the following rates, that is to say:—

(a) on a moneylender's licence expiring on the 31st day of July, 1933—ten pounds;

(b) on a moneylender's licence expiring on the 31st day of July in any year, other than the year 1933, and taken out within six months before such expiry—ten pounds;

(c) on any other moneylender's licence—fifteen pounds.

(2) Where two or more individuals carry on business as moneylenders in partnership and such individuals take out moneylender's licences in respect of the premises or all the premises in which they so carry on business in partnership, the Revenue Commissioners shall remit or, if the duty has been paid, repay to such partnership—

(a) where such business is so carried on in one premises only, a sum equal to the total duty on all except one of the moneylender's licences so taken out by such individuals in respect of such premises, or

(b) where such business is so carried on in two or more premises, a sum equal to the total duty on all moneylender's licences so taken out by such individuals in respect of any such premises in excess of one such licence for each such premises.

(3) Where it is proved to the satisfaction of the Revenue Commissioners that there is in force an excise licence to carry on the business of a pawnbroker at any premises in respect of which one or more moneylender's licences is or are taken out by the individual or individuals carrying on such business the Revenue Commissioners shall—

(a) where only one such moneylender's licence is so taken out, remit or, if the duty has been paid, repay one-half of the duty on such licence, and

(b) where two or more such moneylenders' licences are so taken out, remit or, if the duty has been paid, repay one-half of the duty on such one of such licences as is first taken out.

Abolition of additional duties on sugar.

28.—As on and from the 31st day of May, 1932, the additional duties of customs and the additional duties of excise imposed by section 6 of the Finance Act, 1931 (No. 31 of 1931), shall cease to be charged or levied.

Alteration of duties on articles made from or containing sugar, etc.

29.—The duties of customs imposed by section 8 of the Finance Act, 1931 (No. 31 of 1931), shall, as on and from the 31st day of May, 1932, be charged, levied, and paid at the following rates in lieu of the rates mentioned in the said section 8 , that is to say:—

(a) if the articles are prescribed in the official import lists to be entered on importation by weight, at the rate of one penny and one farthing on the pound, and

(b) if the articles are prescribed in the official import lists to be entered on importation by measure, at the rate of one shilling on the gallon.

Reduction of duties on certain mechanically propelled vehicles.

30.—(1) The excise duties chargeable under section 13 of the Finance Act, 1920 , on the mechanically propelled vehicles mentioned in the Fourth Schedule to this Act shall, as on and from the 1st day of July, 1932, be charged, levied, and paid at the rates specified in the said Fourth Schedule in lieu of the rates specified in the Fifth Schedule to the Finance Act, 1929 (No. 32 of 1929).

(2) On and from the 1st day of July, 1932, sub-sections (3) and (5) of section 20 of the Finance Act, 1926 , shall have effect as if the rates of duty specified in the Fourth Schedule to this Act were rates specified in the Third Schedule to that Act.

(3) In the case of a licence taken out under section 13 of the Finance Act, 1920 , in respect of a mechanically propelled vehicle of a class mentioned in the Fourth Schedule to this Act which is in force on the 30th day of June, 1932, but does not expire until after that day, or which is taken out before the passing of this Act for a period commencing on or after the 1st day of July, 1932, the amount by which the duty paid under the said section 13 in respect of such vehicle on the taking out of such licence exceeds the duty chargeable having regard to the provisions of this section in respect of such vehicle for the period for which such licence was taken out shall be repaid to such person.

(4) The purposes for which regulations may be made under section 12 of the Roads Act, 1920 , shall extend to and include the following purposes, that is to say:—

(a) prescribing the method of calculating for the purposes of this section and the Fourth Schedule to this Act the seating capacity of all or any of the classes of mechanically propelled vehicles mentioned in the said Fourth Schedule, and

(b) making provision for the repayment of any duty liable under this section to be repaid, and

(c) making provision for all or any matters arising by reason of the fact that the alterations effected by this section in the rates of duty take effect during the currency of a licensing year.

Exemptions from the duty on boots and shoes.

31.—(1) Neither the duty chargeable under section 19 of the Finance Act, 1924 (No. 27 of 1924), nor that duty as varied under the Customs Duties (Provisional Imposition) Act, 1931 (No. 38 of 1931), nor any duty which has been or shall be imposed in lieu of that duty by any Act passed or to be passed in the financial year beginning on the 1st day of April, 1932, shall be charged or levied on any of the following articles imported into Saorstát Eireann on or after the 23rd day of April, 1932, that is to say:—

(a) boots and shoes of any description intended for wear by infants and of any size from 0 to 6 (inclusive), and

(b) shaped soles (whether complete or in parts), shaped heels (whether complete or in parts), and shaped uppers intended for wear by infants and of any size from 0 to 6 (inclusive), and

(c) shaped soles (whether complete or in parts), shaped heels (whether complete or in parts), and shaped uppers intended for wear by young children and of any size from 7 to 1 (inclusive) and imported into Saorstát Eireann before the 23rd day of October, 1932.

(2) Any duty which has been paid before the passing of this Act on any article which is exempted by virtue of this section from such duty shall be repaid.

Further exemptions from the duty on boots and shoes.

32.—Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, is satisfied that any component parts of boots, shoes, slippers, goloshes, sandals, or clogs are required to be imported into Saorstát Eireann by any person before the 1st day of July, 1933, for use in the manufacture in Saorstát Eireann of boots, shoes, slippers, goloshes, sandals, or clogs (as the case may be), the Revenue Commissioners may by licence authorise such person, subject to compliance with such conditions as the Revenue Commissioners may think fit to impose, to import before the said date such component parts (either, as the Revenue Commissioners shall think proper, without limit or subject to restrictions as to quantity, class, or otherwise) without payment of the duty chargeable under section 19 of the Finance Act, 1924 (No. 27 of 1924), or that duty as varied under the Customs Duties (Provisional Imposition) Act, 1931 (No. 38 of 1931), or any duty which has been or shall be imposed in lieu of that duty by any Act passed or to be passed in the financial year beginning on the 1st day of April, 1932.

Exemptions from motor car duty.

33.—(1) The duty imposed by section 11 of the Finance Act, 1928 (No. 11 of 1928), as amended by subsequent enactments shall be charged, levied, and paid on the following articles at the rate of an amount equal to fifteen per cent. of the value of the article in lieu of the rate mentioned in the said section 11 , that is to say:—

On every motor car chassis which is imported for sale by a trader in motor cars on or after the 6th day of May, 1932, and before the 7th day of August, 1932 and is so imported as part of a complete motor car which is, in the opinion of the Revenue Commissioners, at importation a new motor car constructed, designed, and intended for the carriage of persons otherwise than for reward.

(2) The provisions of section 8 of the Finance Act, 1919 , shall apply to the duty chargeable under the foregoing sub-section of this section with the substitution of the expression “Saorstát Eireann” for the expression “Great Britain and Ireland” and as though the articles mentioned in that sub-section were included in the Second Schedule to that Act in the list of goods to which two-thirds of the full rate is made applicable as a preferential rate.

(3) The duty imposed by section 11 of the Finance Act, 1928 (No. 11 of 1928), as amended by subsequent enactments shall not be charged or levied on any of the following articles imported into Saorstát Eireann on or after the 6th day of May, 1932, that is to say:—

Component parts and accessories of motor car bodies which, in the opinion of the Revenue Commissioners, do not constitute at importation an assembly or partial assembly of such parts or accessories.

(4) Whenever the Revenue Commissioners are satisfied in respect of a motor car which is being imported into Saorstát Eireann on or after the 6th day of May, 1932 and is in their opinion constructed and designed for the carriage of persons, that—

(a) the importer of such motor car either has within six months before the importation thereof begun to reside in Saorstát 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 Saorstát Eireann, and

(b) such motor car had been previously used (otherwise than for the carriage of persons for reward) by the importer or by his family or household, and

(c) such motor car is being imported for the use (otherwise than for the carriage of persons for reward) in Saorstát 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 motor car to be imported without payment of the duty imposed by section 11 of the Finance Act, 1928 (No. 11 of 1928), as amended by subsequent enactments, or that duty as varied under the Customs Duties (Provisional Imposition) Act, 1931 (No. 38 of 1931), or by any Act passed or to be passed in the financial year beginning on the 1st day of April, 1932.

(5) Any duty which has been paid before the passing of this Act and is, by virtue of this section, not chargeable shall be repaid.

Exemptions from duties on woven tissues.

34.—(1) The following provisions shall have effect in relation to the duties to which this section applies, that is to say:—

(a) the said duties shall not be chargeable or leviable on any woven tissue made wholly or partly of wool or worsted which is imported into Saorstát Eireann after the 18th day of May, 1932, and at importation forms part of a composite cloth which or any part of which has, before importation, been subjected to the process of proofing;

(b) whenever the Minister for Finance after consultation with the Minister for Industry and Commerce is satisfied that any woven tissue made wholly or partly of wool or worsted is required to be imported into Saorstát Eireann by a manufacturer of hats and caps for use in the manufacture in Saorstát Eireann of hats and caps or either of them, the Revenue Commissioners may authorise by licence such manufacturer, subject to compliance with such conditions as they may think fit to specify in such licence, to import without payment of the said duties woven tissue made wholly or partly of wool or worsted or any particular class or classes of such woven tissue, either without limit as to time or quantity or with such limitations as to time and quantity or either of them as the Revenue Commissioners shall think fit to specify in such licence;

(c) whenever the Revenue Commissioners are satisfied that any woven tissue which, but for this provision, would be liable to any of the said duties either—

(i) is of the nature of blanketing or felt and is suitable for and intended solely for use in an industrial process other than the manufacture of blankets, rugs, personal clothing, or wearing apparel, or

(ii) is blanketing imported for use by the importer in the manufacture by him in Saorstát Eireann of personal clothing or wearing apparel for exportation under a contract providing for the supply of such blanketing to such importer for use in such manufacture,

the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to prescribe, permit such woven tissue to be imported without payment of any of the said duties.

(2) Any duty which has been paid before the passing of this Act and is, by virtue of this section, not chargeable shall be repaid.

(3) This section applies to the following duties, that is to say:—

(a) the duty on woven tissue made wholly or partly of wool or worsted chargeable under section 1 of the Finance (Customs and Stamp Duties) Act, 1929 (No. 5 of 1929), as amended by subsequent enactments;

(b) the said duty as varied under the Customs Duties (Provisional Imposition) Act, 1931 (No. 38 of 1931);

(c) any duty imposed in lieu of the duties mentioned in the foregoing paragraphs of this sub-section by any Act passed or to be passed in the financial year beginning on the 1st day of April, 1932;

(d) any duty on any woven tissue made wholly or partly of wool or worsted imposed under the Customs Duties (Provisional Imposition) Act, 1931 , or by any Act passed or to be passed in the financial year beginning on the 1st day of April, 1932.

Removal of spirits from certain premises and warehouses.

35.—The Revenue Commissioners may direct that, subject to compliance with such conditions as they may think proper to impose, all or any particular provisions of the Spirits Act, 1880, relating to the removal of spirits from the premises of a distiller or rectifier of, dealer in, or retailer of spirits or from a bonded warehouse shall, in respect of any specified persons or class of persons, either not apply at all or apply only subject to specified modifications.

Exemption from duty on mineral hydrocarbon light oils.

36.—If it is shown to the satisfaction of the Revenue Commissioners that any white spirit imported into Saorstát Eireann is intended for use in any process of dyeing or cleaning of textiles carried on by way of trade, the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, allow such white spirit to be imported without payment of the duty imposed by section 5 of the Finance Act, 1931 (No. 31 of 1931).

Exemptions in relation to shipbuilding yards.

37.—(1) The Revenue Commissioners shall establish and maintain, in such form as they shall think proper, a register (in this section referred to as the Register) to be known as the Register of Shipbuilding yards and shall enter therein all such matters as they are required by this section so to enter.

(2) Whenever any premises are used for the purpose of carrying on therein the business of building, repairing, or refitting ships, the person carrying on such business in such premises may apply to the Revenue Commissioners to register such premises in the Register, and the Revenue Commissioners, on being satisfied that such premises are used for the said purpose and on payment by such person of such fee (if any) as shall be prescribed by the Minister for Finance, shall register such premises in the Register accordingly.

(3) Whenever the Revenue Commissioners are satisfied that any premises registered in the Register have ceased to be used for the purpose of carrying on therein the business of building, repairing, or refitting ships, they may remove such premises from the Register.

(4) Whenever any goods chargeable with a duty of customs imposed by this Act or any other Act (whether passed before or after this Act) are imported into Saorstát Eireann consigned direct to premises registered in the Register and the Revenue Commissioners are satisfied that such goods are so imported for use in the business of building, repairing, or refitting ships carried on in such premises, the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, permit such goods to be imported without payment of duty.

(5) Whenever any goods are brought from any place in Saorstát Eireann into premises registered in the Register and the Revenue Commissioners are satisfied that such goods are brought into such premises for use in the business of building, repairing, or refitting ships carried on therein, the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, treat such goods for the purpose of the provisions of the Customs Acts relating to drawback as if they had been exported from Saorstát Eireann.

(6) Without prejudice to the generality of the powers of imposing conditions conferred on the Revenue Commissioners by this section, any conditions so imposed may be directed to securing that the goods to which they apply are in fact used in a business of building, repairing, or refitting ships carried on in premises registered in the Register.

General exemption of goods imported for further manufacture.

38.—Whenever the Revenue Commissioners are satisfied that any article or goods chargeable with a duty of customs are imported for the purpose of undergoing in Saorstát Eireann a process of manufacture and being subsequently exported or for the purpose of being incorporated in Saorstát Eireann with other articles or goods as a part or ingredient of a manufactured product which is intended to be exported, the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, permit such article or goods (as the case may be) to be imported without payment of duty.

Application of provisions of the Finance (No. 2) Act, 1915.

39.—The provisions of sections 12 and 13 of the Finance (No. 2) Act, 1915 , as amended by subsequent enactments shall be deemed always to have applied to the duty imposed by sub-section (2) of section 10 of the Finance Act, 1931 (No. 31 of 1931), as fully as they applied to the new import duties continued by sub-section (1) of the said section 10 .

Exemption from duty on sugar glucose, etc.

40.—Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, is satisfied that any goods chargeable with any of the duties imposed by section 21 of the Finance Act, 1928 (No. 11 of 1928), or the duty imposed by section 8 of the Finance Act, 1931 (No. 31 of 1931), as amended by this Act are required to be imported by a person engaged in the business of tanning leather in Saorstát Eireann for use in that business in Saorstát Eireann, and are not obtainable or likely to be obtainable in Saorstát Eireann, the Revenue Commissioners may by licence authorise such person, subject to compliance with such conditions as they may think fit to impose, to import without payment of such duties or any of them the said goods 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.

Rebate on beer brewed from home malted cereals.

41.—If any brewer of beer for sale shows, to the satisfaction of the Revenue Commissioners, in relation to all the beer chargeable with duty brewed by him in the year beginning on the 1st day of July, 1932, or in the year beginning on any subsequent 1st day of July, that at least eighty per cent. of the cereals used in the brewing of such beer were malted or roasted in Saorstát Eireann, such brewer shall be entitled to receive a rebate at the rate of five shillings per standard barrel on the first five thousand standard barrels of such beer brewed by him in such year.

Exemption of articles for personal use of importer.

42.—Where the Revenue Commissioners are satisfied, in respect of any article chargeable with a duty of customs imposed by this Act or any other Act (whether passed before or after this Act), that—

(a) the importer of such article either has within six months before the importation thereof begun to reside in Saorstát 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 Saorstát Eireann, and

(b) such article had been previously used by the importer or his family or household or had been previously used (otherwise than as stock-in-trade or as manufactured or partly manufactured stock for sale or as a material, ingredient, or component part for the manufacture of such stock) by the importer for the purpose of his trade or business, and

(c) such article is being imported into Saorstát Eireann for the use of the importer or his family or household or for use (otherwise than as aforesaid) by the importer for the purpose of his trade or business,

the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, permit such article to be imported without payment of duty.

Amendment of section 10 of Finance Act, 1901.

43.— Section 10 of the Finance Act, 1901 , as amended by section 7 of the Finance Act, 1902 , shall, as from the 12th day of May, 1932, apply to a contract to make any article, erect any structure, or execute any work and supply all or any of the materials required to form or be incorporated in such article, structure, or work, and, for the purposes of such application, references in the said section 10 to delivery of goods shall be construed as including the formation or incorporation of materials into or in such article, structure, or work.

Computation of value of articles and goods.

44.—The value of any article or goods for the purposes of this Part of this Act and the First and Second Schedules to this Act shall be taken to be the price which an importer would give for the article or goods if the article or goods were delivered, freight and insurance paid, in bond, at the place of importation, and duty shall be paid on that value as fixed by the Revenue Commissioners.

Penalty for breach of condition.

45.—If any person does any act (whether of commission or omission) which is a contravention of any condition imposed by the Revenue Commissioners under this Part of this Act or under the First or the Second Schedule to this Act, he shall be guilty of an offence under the Customs Acts and shall for each such offence incur a penalty of fifty pounds, and any article liable to duty in respect of which such offence is committed shall be forfeited.

PART III.

Death Duties.

Legacies and successions for charitable purposes.

46.—(1) Where the Revenue Commissioners are satisfied that the whole of a legacy given for charitable purposes by the will of a person dying after the passing of this Act has been or will be applied to charitable purposes in Ireland, such legacy shall be wholly exempt from legacy duty.

(2) Where the Revenue Commissioners are satisfied that a portion of a legacy given for charitable purposes by the will of a person dying after the passing of this Act has been or will be applied to charitable purposes in Ireland, that portion of such legacy shall be exempt from legacy duty.

(3) Any succession or part of a succession which, if it were a legacy or part of a legacy given by the will of the predecessor, would be exempt under this section from legacy duty shall be exempt from succession duty.

PART IV.

Corporation Profits Tax.

Alterations of corporation profits tax.

47.—(1) In respect of every accounting period ending after the 31st day of December, 1930:—

(a) sub-section (3) of section 52 of the Finance Act, 1920 , shall be construed and have effect as if, in the definition of the word “company” contained in that sub-section, the words “so constituted that the liability of its members is limited” were omitted and the words “nor a private company the liability of whose members is unlimited nor any corporate body which by its constitution is precluded from distributing any profits amongst its members” were added to the said definition at the end thereof;

(b) the expression “public utility company” wherever it occurs in section 33 of the Finance Act, 1929 (No. 32 of 1929), shall not include any company which carries on any gas, water, electricity, tramway, or hydraulic power undertaking, and that section, as extended by section 30 of the Finance Act, 1931 (No. 31 of 1931), shall be construed and have effect accordingly;

(c) sub-section (1) of section 52 of the Finance Act, 1920 , shall be construed and have effect as if for the words “five per cent.” now contained therein there were substituted the words “seven and one-half per cent.”;

(d) section 31 of the Finance Act, 1928 (No. 11 of 1928), shall be construed and have effect as if for the words “seven and one-half per cent.” now contained in sub-section (1) thereof there were substituted the words “ten per cent.”;

(e) neither sub-section (2) of section 45 of the Finance Act, 1925 (No. 28 of 1925), nor sub-section (2) of section 30 of the Finance Act, 1926 (No. 35 of 1926), shall apply and in lieu thereof paragraph (a) of the proviso to section 52 of the Finance Act, 1920 , shall be construed and have effect as if for the words “five hundred pounds” wherever those words occur in that paragraph there were substituted the words “five thousand pounds.”

(2) In the case of every accounting period beginning before and ending on or after the 1st day of January, 1931, the profits arising in the accounting period shall be apportioned between the part of the period which is before that date and the part of the period which is after the 31st day of December, 1930, in proportion to the respective lengths of those parts, and—

(a) no tax shall be charged on so much of the profits apportioned to the first-mentioned part of the period as bears to ten thousand pounds the same proportion as such first-mentioned part of the period bears to twelve months, and

(b) no tax shall be charged on so much of the profits apportioned to the second-mentioned part of the period as bears to five thousand pounds the same proportion as such second-mentioned part of the period bears to twelve months, and

(c) in the case of a company incorporated by or under the laws of Saorstát Eireann and in the case of a foreign company which has satisfied the Revenue Commissioners that the conditions prescribed by sub-section (2) of section 31 of the Finance Act, 1928 (No. 11 of 1928), have been fulfilled, the proportion of the profits of the first-mentioned part of the period which remains chargeable shall be charged at the rate of five per cent., and the proportion of the profits of the second-mentioned part of the period which remains chargeable shall be charged at the rate of seven and one-half per cent., and

(d) in the case of a foreign company which has not satisfied the Revenue Commissioners that the conditions prescribed by sub-section (2) of section 31 of the Finance Act, 1928 (No. 11 of 1928), have been fulfilled, the proportion of the profits of the first-mentioned part of the period which remains chargeable shall be charged at the rate of seven and one-half per cent., and the proportion of the profits of the second-mentioned part of the period which remains chargeable shall be charged at the rate of ten per cent.

(3) Sub-section (2) of section 45 of the Finance Act, 1925 (No. 28 of 1925), and sub-section (2) of section 30 of the Finance Act, 1926 (No. 35 of 1926), shall not apply in respect of any accounting period to which either sub-section (1) or sub-section (2) of this section applies.

(4) Any additional corporation profits tax payable by virtue of the alterations in the law made by this section in respect of an accounting period ending after the 31st day of December, 1930, may be assessed and recovered notwithstanding that corporation profits tax has already been assessed in respect of that period.

(5) In this section the expression “accounting period” has the same meaning as it has in the enactments relating to corporation profits tax.

PART V.

Excess Profits Duty.

Power to remit excess profits duty.

48.—Where the Revenue Commissioners are satisfied that a person who is liable to excess profits duty either—

(a) has voluntarily furnished to the Revenue Commissioners all such information in his possession or procurement as is requisite for the due computation of the amount of such duty; or

(b) is in such financial circumstances that he cannot without undue hardship pay the whole amount of such duty; or

(c) has so furnished such information as aforesaid and is also in such financial circumstances as aforesaid,

the Revenue Commissioners may, in consideration of such information or on account of such circumstances or on both those grounds, remit all (if any) interest payable in respect of such duty and also grant such remission of such duty as they consider just.

PART VI.

Stamp Duties.

Stamp duty in respect of consolidated bank notes.

49.—(1) In respect of the half-year beginning on the 1st day of April, 1932, and in respect of every subsequent half-year, there shall be charged on and paid by every bank which is for the time being a shareholding bank within the meaning of the Currency Act, 1927 (No. 32 of 1927), a stamp duty at the rate of three per cent. per annum on the amount of consolidated bank notes which is, during such half-year, the quota within the meaning of section 54 of the said Act for the time being assigned to such bank under that section.

(2) Every bank liable to the payment of the duty imposed by this section shall be entitled, as against the amount of such duty payable by it in respect of any half-year, to credit for every payment which it is shown to the satisfaction of the Revenue Commissioners that such Bank has made or is liable to make to the Currency Commission in respect of that half-year on foot of the sum payable under paragraph (a) of sub-section (1) of section 65 of the Currency Act, 1927 , or on foot of the sum (calculated at one and one-half per cent. per annum) payable under paragraph (b) of that sub-section.

(3) Whenever the Currency Commission sends, in pursuance of sub-section (4) of section 65 of the Currency Act, 1927 , such certificate as is mentioned in that sub-section, the Currency Commission shall at the same time send a copy of such certificate to the Revenue Commissioners, and, for the purposes of section 32 of the said Act and of every oath taken thereunder, the Revenue Commissioners shall, in respect of every certificate so sent to them, be deemed to be acting in the execution of the said Act, and the sending of such certificate shall be deemed to be necessary for the purposes of the said Act.

(4) Every bank which is for the time being a shareholding bank within the meaning of the Currency Act, 1927 , shall within fourteen days after receiving from the Currency Commission any such certificate as is mentioned in sub-section (4) of section 65 of that Act, furnish to the Revenue Commissioners a statement showing—

(a) the quota assigned to such bank under section 54 of the said Act for the half-year to which such certificate relates, and

(b) the amount which such bank has paid or is liable to pay to the Currency Commission under sub-section (1) of section 65 of the said Act in respect of such half-year and the particulars of how such sum is made up, and

(c) such other particulars as the Revenue Commissioners may require.

(5) If any bank which is required by the next preceding sub-section of this section to deliver to the Revenue Commissioners any such statement as is mentioned in that sub-section, fails so to deliver such statement within the time limited by the said sub-section, such bank shall be liable to a penalty of one hundred pounds together with a further penalty of one hundred pounds for every day (after the first day) during which such failure continues.

(6) The stamp duty imposed by this section shall be payable by every bank chargeable therewith upon delivery of the statement mentioned in sub-section (4) of this section in respect of the half-year in respect of which such duty is payable.

(7) Notwithstanding anything contained in the Stamp Duties (Ireland) Act, 1815 , this section shall apply to the Bank of Ireland so long as that Bank is a shareholding bank within the meaning of the Currency Act, 1927 .

Duty on certain sweepstakes.

50.—(1) There shall be charged in respect of the available surplus in every sweepstake which is held under the Public Charitable Hospitals (Temporary Provisions) Act, 1930 (No. 12 of 1930), and in which the drawing or any of the drawings of prizes is made after the 1st day of March, 1932, a stamp duty at the following rates, that is to say:—

(a) in the case of any such sweepstake in which the drawing or all the drawings of prizes was or were completed before the 6th day of April, 1932, at the rate of seventeen and one-half per cent. of the amount of the available surplus in such sweepstake, and

(b) in the case of every other such sweepstake, at the rate of twenty-five per cent. of the amount of the available, surplus in such sweepstake.

(2) The duty imposed by this section shall be paid to the Revenue Commissioners by the committee for the purposes of the sweepstake in which the available surplus chargeable with such duty arises, and shall be so paid on delivery of the statement required by the next following sub-section of this section, and shall be deducted by such committee from such available surplus, and shall be so deducted before ascertainment of the two-thirds and the one-third mentioned respectively in sections 5 and 6 of the Public Charitable Hospitals (Amendment) Act, 1931 (No. 24 of 1931).

(3) Every committee for the purposes of a sweepstake the available surplus in which is chargeable with the duty imposed by this section shall, within fourteen days after the completion of the audit of the accounts of such sweepstake in pursuance of section 6 of the Public Charitable Hospitals (Temporary Provisions) Act, 1930 , or (where such audit is completed before the passing of this Act) within fourteen days after the passing of this Act, deliver to the Revenue Commissioners a statement showing the amount of such available surplus together with such other particulars of such sweepstake as the Revenue Commissioners may require.

(4) If a committee which is required by the next foregoing sub-section of this section to deliver to the Revenue Commissioners a statement, fails to deliver such statement within the time limited by that sub-section, the delivery of such statement by such committee or any member thereof may be enforced by the Revenue Commissioners under section 47 of the Succession Duty Act, 1853, in all respects as if such statement were such account as is mentioned in that section and the failure to deliver such statement were such default as is mentioned in that section.

(5) In this section—

the word “committee” means a committee appointed under section 2 of the Public Charitable Hospitals (Temporary Provisions) Act, 1930 ; and

the expression “available surplus” has the same meaning as in sections 5 and 6 of the Public Charitable Hospitals Act, 1931 .

PART VII.

General.

Care and management of taxes and duties.

51.—All taxes and duties (except the excise duties on mechanically propelled vehicles) imposed or continued by this Act are hereby placed under the care and management of the Revenue Commissioners.

Repeals.

52.—The several enactments specified in the Fifth Schedule to this Act are hereby repealed to the extent mentioned in the third column of the said Schedule and as on and from the respective dates specified in the fourth column of the said Schedule.

Short title, construction, and commencement.

53.—(1) This Act may be cited as the Finance Act, 1932.

(2) Part I of this Act shall be construed together with the Income Tax Acts, and Part II of this Act, so far as it relates to duties of customs, shall be construed together with the Customs Acts, and so far as it relates to duties of excise, shall be construed together with the British Statutes and Acts of the Oireachtas which relate to the duties of excise and the management of those duties.

(3) Part I of this Act shall, save as is otherwise expressly provided, be deemed to come into force on and shall take effect as on and from the 6th day of April, 1932.

FIRST SCHEDULE.

Ad Valorem Customs Duties.

SECOND SCHEDULE.

Certain Customs Duties.

THIRD SCHEDULE.

Rates of Duty and Drawback on Tobacco.

Part I.

CUSTOM DUTIES.

Part II.

RATES OF DRAWBACK WHERE NO REBATE OF DUTY HAS BEEN RECEIVED.

Part III.

RATES OF DRAWBACK WHERE REBATE OF DUTY HAS BEEN RECEIVED.

FOURTH SCHEDULE.

Rates of Duty on Certain Mechanically Propelled Vehicles.

Mechanically propelled vehicles (other than trams) being hackney carriages as denned in Section 4 of the Customs and Inland Revenue Act, 1888, and having—

For the purpose of this Schedule the seating capacity of a vehicle does not include the seat or space occupied by the driver of the vehicle.

FIFTH SCHEDULE.

Enactments Repealed.