Finance Act, 1940

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Section or Schedule Amended

Nature of Amendment

General Subject Matter of Amendment

Section 22.

Paragraph (g) of sub-section (7) (being the paragraph inserted in the said sub-section by section 6 of the Finance (Customs and Excise Duties) Act, 1933 (No. 52 of 1933), and set out at reference number 4 in the Second Schedule to that Act as amended by the Emergency Imposition of Duties (No. 121) Order, 1937, made under the Emergency Imposition of Duties Act, 1932 (No. 16 of 1932)) shall be deleted and the following paragraph substituted, that is to say:—

“(g) any article (not being a single substantially pure chemical element or compound) which, in the opinion, of the Revenue Commissioners, is ordinarily used as a disinfectant, insecticide, verminicide, vermicide, or fungicide and which is suitable for such use either without any process of preparation or on the mere addition of water, but excluding any of the following articles, that is to say, formaldehyde, formalin, flycatchers, and seed dressings.”

The duty on packages.

Section or Schedule Amended

Nature of Amendment

General Subject Matter of Amendment

First Schedule, reference number 28.

In paragraph (c) in the second column at the said reference number 28, the words “sheets and slabs of cork” shall be inserted after the word “valves”.

The duty on refrigerating apparatus.