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SECOND SCHEDULE.
Amendments of Certain Finance Acts.
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PART I.
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Finance (Customs Duties) (No. 4) Act, 1931
(No. 43 of 1931).
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Ref. No.
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Section or Schedule Amended
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Nature of Amendment
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General Subject Matter of Amendment
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1
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Section 1.
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The following provision shall have effect in relation to the duty imposed by the said Section 1, that is to say:—
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The Customs duty on mineral hydrocarbon light oil.
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“Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may repay to any particular person, subject to compliance with such conditions as they may think fit to impose, any duty charged and levied under
Section 1
of the
Finance (Customs Duties) (No. 4) Act, 1931
(No. 43 of 1931), and paid on any particular articles on importation or on delivery from bonded warehouse.”
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PART II.
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Finance (Customs Duties) (No. 4) Act, 1932
(No. 34 of 1932).
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Ref. No.
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Section or Schedule Amended
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Nature of Amendment
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General Subject Matter of Amendment
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2
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First Schedule, Part. I, reference number 16.
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In the second column at the said reference number 16 as amended at reference number 5 in the
Seventh Schedule
to the
Finance Act, 1933
(No. 15 of 1933), the words “excluding bamboo canes” shall be added at the end of sub-paragraph (27) of paragraph (d).
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The duty on certain wooden articles.
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PART III.
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Finance Act, 1933
(No. 15 of 1933).
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Ref. No.
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Section or Schedule Amended
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Nature of Amendment
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General Subject Matter of Amendment
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3
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First Schedule, reference number 4.
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In the second column at the said reference number 4:—
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The duty on metal fabric and expanded metal.
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(a) the words “exceeding in weight three pounds per square yard and” shall be deleted, and the words “which is” shall be substituted therefor, and
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(b) the word “intended” shall be deleted, and the word “suitable” shall be substituted therefor.
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4
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Second Schedule, reference number 2.
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The duty mentioned at the said reference number 2 shall not be charged or levied on any dry battery which at importation forms part of a complete wireless telegraphy apparatus which is chargeable with the duty imposed by
Section 8
of the
Finance Act, 1926
(No. 35 of 1926), but is permitted, by virtue of
Section 23
of the
Finance Act, 1935
(No. 28 of 1935), to be imported without payment of that duty.
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The duty on dry batteries.
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PART IV.
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Finance Act, 1934
(No. 31 of 1934).
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Ref. No.
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Section or Schedule Amended
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Nature of Amendment
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General Subject Matter of Amendment
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5
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Fourth Schedule, Part III.
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(a) At reference number 16 in the said Fourth Schedule, the words “or (subject to compliance with such conditions as the Revenue Commissioners may impose) within such time as the Revenue Commissioners may allow” shall be inserted in the second column after the words “at the one time”.
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Compounded motor car duties.
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(b) At reference number 17 in the said Fourth Schedule, the words “or (subject to compliance with such conditions as the Revenue Commissioners may impose) within such time as the Revenue Commissioners may allow” shall be inserted in the second column after the words “at the one time”.
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PART V.
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Finance (Miscellaneous Provisions) Act, 1935
(No. 7 of 1935).
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Ref. No.
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Section or Schedule Amended
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Nature of Amendment
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General Subject Matter of Amendment
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6
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Section I.
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The following provision shall have effect in relation to the duty imposed by the said Section 1, that is to say:—
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The excise duty on mineral hydrocarbon light oils.
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“Whenever the Revenue Commissioners are satisfied that the duty of excise imposed by
Section 1
of the
Finance (Miscellaneous Provisions) Act, 1935
(No. 7 of 1935), has been paid on any mineral hydrocarbon light oil and that such oil has been used or is intended for use as an ingredient in the manufacture of an article which is not of the character of mineral hydrocarbon light oil or not merely a mixtue or blend of mineral hydrocarbon light oils (whether with or without the addition of colouring matter or similar ingredient), they may repay the amount of the said duty so paid on such oil.”
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PART VI.
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Finance Act, 1935
(No. 28 of 1935).
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Ref. No.
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Section or Schedule Amended
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Nature of Amendment
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General Subject Matter of Amendment
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7
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First Schedule, reference number 28.
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In paragraph (c) in the second column at the said reference number 28, the words “and also excluding component parts of the said excluded component parts” shall be added after the word “earthenware.”
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The duty on refrigerating apparatus.
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8
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First Schedule, reference number 29.
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(a) The duty mentioned at the said reference number 29 shall be charged, levied, and paid at the following rate in lieu of the rate mentioned in the third column at the said reference number, that is to say:—
Whichever of the following rates produces in respect of each particular article the greater amount of duty, that is to say, the rate of an amount equal to fifty per cent, of the value of the article, or whichever of the following rates is applicable, that is to say:—
(i) where the article chargeable is eight inches or less than eight inches in length—six shillings the gross, or
(ii) where the article chargeable is more than eight inches in length—twelve shillings the gross.
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The duty on pencils, crayons, etc.
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(b) The provisions of
Section 8
of the
Finance Act, 1919
, shall apply to the duty mentioned at the said reference number 29 with the substitution of the expression “the area of application of the Acts of the Oireachtas” for the expression “Great Britain and Ireland” and as though articles chargeable with the said duty were mentioned in the Second Schedule to the said Act in the list of goods to which two-thirds of the full rate is made applicable as a preferential rate.
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PART VII.
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Finance Act, 1936
(No. 31 of 1936).
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Ref. No.
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Section or Schedule Amended
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Nature of Amendment
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General Subject matter of Amendment
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9
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First Schedule, reference number 13.
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(a) The duty mentioned at the said reference number 13 shall be charged, levied, and paid at the rate of six shillings the gallon in lieu of the rate mentioned in the third column at the said reference number.
(b) The provisions of
Section 8
of the
Finance Act, 1919
, shall apply to the duty mentioned at the said reference number 13 with the substitution of the expression “the area of application of the Acts of the Oireachtas” for the expression “Great Britain and Ireland” and as though articles chargeable with the said duty were mentioned in the Second Schedule to the said Act in the list of goods to which, two-thirds of the full rate is made applicable as a preferential rat.
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The duty on cider and perry.
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10
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First Schedule, reference number 27.
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In the second column at the said reference number 27, the following paragraphs shall be added, that is to say:—
“(q) book-ends,
(r) inkstands,
(s) electric table lamps and standards for such lamps.”
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Extension of duty on articles of casein, etc.
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11
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Third Schedule.
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The following reference number, description, and rate of minimum duty shall be inserted at the end of Part III of the said Third Schedule, that is to say:—
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Rates of minimum duty on personal clothing and wearing apparel.
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31a
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Articles which are, in the opinion of the Revenue Commissioners, neckties suitable for wear by men or boys, excluding neckties which, at importation, are permanently made up, and also excluding articles which are shown, to the satisfaction of the Revenue Commissioners, to have been manufactured in the United Kingdom of Great Britain and Northern Ireland, or in the Channel Islands, or in the Isle of Man, or in the Dominion of Canada.
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3d. per article.
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