Finance Act, 1934
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Duty on tea. |
14.—(1) In lieu of the duty imposed by section 14 of the Finance Act, 1932 (No. 20 of 1932), there shall be charged, levied, and paid on all tea imported into Saorst[html]t Eireann on or after the 1st day of July, 1934, a duty of customs at the rate of two-pence 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 “Saorst[html]t Eireann” for the expression “Great Britain and Ireland” and as though the 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 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 that list, 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. | ||
(3) Whenever a person shows to the satisfaction of the Revenue Commissioners that he has in his ownership or possession in Saorst[html]t Eireann on the 1st day of July, 1934, more than one thousand pounds of tea on which either the duty imposed by section 14 of the Finance Act, 1932 (No. 20 of 1932), or the duty imposed by section 15 of that Act was paid and of which no portion was received by him after the 16th day of June, 1934, or received back by him after delivery on sale from his stock, such person shall be entitled to receive a refund at the rate of twopence on every pound of such tea after the first five hundred pounds thereof. |