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14 1940

FINANCE ACT, 1940

PART II.

Customs and Excise.

Imposition of duties in the First Schedule.

9. —(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 on or after the 9th day of May, 1940, a duty of customs at the rate stated in the third column of the said First Schedule opposite the mention of the article in the said second column.

(2) Where a percentage is stated in the third column of the First Schedule to this Act opposite the mention of any article in the second column of the said First Schedule, such statement shall be construed as meaning a rate of duty equal to that percentage of the value of such article.

(3) Wherever it is stated without qualification in the fourth column of the First Schedule to this Act that the provisions of section 8 of the Finance Act, 1919, apply to a duty mentioned in that Schedule, the provisions of the said section 8 shall apply to that duty 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 the articles chargeable with the said duty were mentioned in the Second Schedule to the said Finance Act, 1919, in the list of goods to which two-thirds of the full rate is made applicable as a preferential rate.

(4) Wherever it is stated in the fourth column of the First Schedule to this Act that the licensing provision applies to a particular duty mentioned in that Schedule, the following provision shall apply and have effect in relation to that duty, that is to say:—whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of the said duty any articles chargeable with the said duty 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, but so that no such licence shall be exempt from the provisions of section 15 of the Finance (Agreement with United Kingdom) Act, 1938 (No. 12 of 1938).

(5) Subject to the provisions of the two next preceding sub-sections of this section, the provisions (if any) set forth in the fourth column of the First Schedule to this Act at any reference number in that Schedule shall have effect in respect of the duty mentioned at that reference number.

Excise duty on cider and perry.

10. —(1) There shall, as on and from the 9th day of May, 1940, be charged, levied, and paid on all cider or perry made in the State and sold or kept for sale in the State a duty of excise (in this section referred to as cider duty) at the rate of one shilling the gallon.

(2) Cider duty shall not be charged or levied on any cider or perry which—

(a) formed part of the stock of any person (not being the maker of such cider or perry) at midnight on the 8th day of May, 1940, or

(b) is shown to the satisfaction of the Revenue Commissioners to have been exported or to have been shipped for use as ships' stores.

(3) There shall, as on and from the 9th day of May, 1940, be charged, levied, and paid a duty of excise (in this section referred to as cider licence duty) of ten shillings on a licence to be taken out annually by every person who makes cider or perry for sale.

(4) The Revenue Commissioners may exempt from the obligation to take out a licence under sub-section (3) of this section any person (in this section referred to as an exempted person) who shows to the satisfaction of the Revenue Commissioners that his main source of livelihood is the cultivation of land for his own profit and that he does not carry on regularly the business of selling cider or perry.

(5) If any person, other than an exempted person or the holder of a licence under sub-section (3) of this section for the time being in force, makes cider or perry for sale, he shall be guilty of an offence under this sub-section and shall be liable on summary conviction thereof to an excise penalty of five hundred pounds and any article in respect of which such offence is committed shall be forfeited.

(6) The Revenue Commissioners may make regulations for securing and collecting cider duty and cider licence duty and, in particular,—

(a) for requiring and verifying particulars of output, stocks, and sales of cider or perry,

(b) for the registration of persons by whom and premises at which cider or perry is made or sold,

(c) for providing for such facilities as may be necessary or desirable in relation to the bottling or rebottling of cider or perry or the sale of cider or perry to dealers,

(d) for regulating the issue, duration, and renewal of the licences on which cider licence duty is payable, and

(e) for applying to cider duty or cider licence duty and to the making, sale, or delivery of cider or perry any enactment for the time being in force relating to any duty of excise or to persons carrying on any trade which is for the time being subject to the law of excise.

(7) If any person contravenes (whether by act or omission) any regulation made by the Revenue Commissioners under the next preceding sub-section of this section, he shall be guilty of an offence under this sub-section and shall be liable on summary conviction thereof to an excise penalty of five hundred pounds and any article in respect of which such offence is committed shall be forfeited.

(8) Any officer of the Revenue Commissioners may at any reasonable time enter any premises or place in which cider or perry is made or is sold or kept for sale with a view to seeing whether the provisions of this section as to cider duty or any regulations made in pursuance of those provisions are being complied with, and, if any person prevents or obstructs such entry, such person shall be guilty of an offence under this sub-section and shall be liable on summary conviction thereof to an excise penalty of twenty pounds.

Customs duty on cider and perry.

11. —(1) In lieu of the present customs duties on cider and perry, there shall be charged, levied, and paid on all cider and perry imported on or after the 9th day of May, 1940, a duty of customs at the rate of five shillings the gallon.

(2) Any article on which the duty imposed by this section is charged and paid shall not also be chargeable with duty in respect of any sugar or other sweetening matter contained in the article.

(3) The provisions of section 6 of the Finance (Agreement with United Kingdom) Act, 1938 (No. 12 of 1938), shall apply and have effect in relation to the duty imposed by this section as if the articles chargeable with that duty were mentioned in the second column of the First Schedule to the said Act, and this section were mentioned in the third column of the said Schedule opposite the mention of the said articles in the said second column, and the rate of three shillings the gallon were specified in the fourth column of the said Schedule opposite the mention of the said articles in the said second column.

Duty on licences for export of salmon and trout.

12. —(1) There shall be charged, levied, and paid on the occasions hereinafter mentioned, on and by every person who takes out or renews on or after the 9th day of May, 1940, pursuant to section 44 of the Fisheries Act, 1939 (No. 17 of 1939), a licence for the export of salmon and trout for sale, an excise duty of one pound in respect of every licence so taken out or renewed.

(2) The duty imposed by this section in respect of any licence shall be charged, levied, and paid at the time of taking out such licence and also on every renewal of such licence.

(3) The duty imposed by this section in respect of any licence shall be paid and collected by means of stamps denoting the amount of such duty impressed on such licence and the Stamp Duties Management Act, 1891, shall apply to such duty and stamps.

(4) It shall not be lawful to issue a licence in respect of which the duty imposed by this section is payable unless or until such licence has been duly stamped under this section in respect of such duty, and every person who issues a licence in contravention of this section shall be guilty of an offence under this section and shall be liable on summary conviction thereof to an excise penalty of five pounds.

Termination of the duty on butter.

13. —The duty of customs on butter which was imposed by section 1 of the Finance (Customs Duties) Act, 1931 (No. 14 of 1931), and of which the rate was increased by section 1 of the Finance (Customs Duties) Act, 1934 (No. 18 of 1934), shall not be charged or levied on any butter imported on or after the 5th day of June, 1940.

Amendment of section 16 of the Finance Act, 1932 .

14. —The duty imposed by section 16 of the Finance Act, 1932 (No. 20 of 1932), shall not be charged or levied on any article which is a cinematograph or an accessory or component part of a cinematograph.

Amendment of section 41 of the Finance Act, 1932 .

15. Section 41 of the Finance Act, 1932 (No. 20 of 1932), shall have effect in relation to beer brewed in the year beginning on the 1st day of July, 1940, and in relation to beer brewed in any year beginning on any subsequent 1st day of July as if the reference now contained in the said section to a rate of five shillings per standard barrel were a reference to a rate of ten shillings per standard barrel.

Registered book-making premises duty.

16. —(1) Where the excise duty of twenty pounds imposed by section 18 of the Finance Act, 1931 (No. 31 of 1931), and thereby made payable on the registration and also on every renewal of the registration of any premises in the register of book-making offices kept by the Revenue Commissioners in pursuance of the Betting Act, 1931 (No. 27 of 1931), has been paid in respect of the registration or the renewal of the registration of any premises in the said register for any year, the said excise duty shall not be charged or levied on any subsequent registration, taking effect within the said year, of the said premises in the said register.

(2) In this section the word “year” means a period of twelve months beginning on any 1st day of December.

Rebate on hard pressed tobacco.

17. —(1) In this section the expression “hard pressed tobacco” means tobacco of the kind commonly known as hard pressed and, in particular and without prejudice to the generality of the foregoing, the said expression—

(a) includes tobacco of the kinds commonly known as plug, roll, twist, coil, and bar, and

(b) does not include tobacco of the kinds commonly known as cut plug, flakes, and mixtures.

(2) If any licensed manufacturer of tobacco shows to the satisfaction of the Revenue Commissioners that he has, on or after the 1st day of August, 1940, sold and sent out for use within the State any hard pressed tobacco manufactured by him from unmanufactured tobacco on which duty has been paid, such manufacturer shall be entitled to receive a rebate at the rate of one shilling and fourpence per pound on such hard pressed tobacco.

(3) The Revenue Commissioners may make regulations for giving effect to the provisions of this section and, in particular, for providing for repayments and adjustments of rebates under this section in cases where drawback is claimed and allowed on the relevant tobacco or such tobacco is returned to the premises of the manufacturer by whom it was manufactured or of another manufacturer.

(4) If any person, for the purpose of obtaining, for himself or for another person, a rebate under this section, makes (whether in a return relating to such rebate or otherwise than in any such return) a statement or representation which is to his knowledge false or misleading, he shall be guilty of an offence under this section and shall be liable on summary conviction thereof to an excise penalty of five hundred pounds or, at the discretion of the court, to imprisonment for any term not exceeding six months.

Amendment of section 21 of the Finance Act, 1935 .

18. Section 21 of the Finance Act, 1935 (No. 28 of 1935), is hereby amended in the following respects and shall be construed and have effect accordingly, that is to say:—

(a) by the deletion of sub-section (11) of the said section and the insertion in the said section of the following sub-section in lieu of the said sub-section so deleted, that is to say:—

“(11) The Revenue Commissioners may make regulations for giving effect to the provisions of this section and, in particular, for—

(a) regulating the issue, duration, and renewal of the licences on which the said licence duty is payable,

(b) governing the sale, delivery, storage, and use of hydrocarbon oil chargeable with either the said customs duty or the said excise duty,

(c) requiring a person who is the holder of a licence taken out under this section or who stores, sells, or uses any hydrocarbon oil chargeable with either the said customs duty or the said excise duty to keep in a specified manner specified accounts and records relating to such hydrocarbon oil, to preserve for a specified period all books and documents relating to the purchase, receipt, sale, and disposal by him of such hydrocarbon oil, and to allow any officer of the Revenue Commissioners to inspect and to take copies of such accounts, records, books, and documents,

(d) applying to the said customs duty, the said excise duty, and the said licence duty or any of them and to the sale, delivery, storage, and use of hydrocarbon oil chargeable with either the said customs duty or the said excise duty any enactment for the time being in force relating to any duty of excise or of customs or to persons carrying on any trade which is for the time being subject to the law of excise.”

(b) by the deletion of sub-section (12) of the said section and the insertion in the said section of the following sub-section in lieu of the said sub-section so deleted, that is to say:—

“(12) If any person—

(a) contravenes, whether by act or omission, any provision of this section, or

(b) delivers a certificate under sub-section (7) of this section which to his knowledge is false or misleading in any material particular, or

(c) contravenes, whether by act or omission, a condition imposed or a regulation made by the Revenue Commissioners under this section, or

(d) obstructs or interferes with a member of the Gárda Síochána in the execution of any power conferred on such member by this section, or

(e) obstructs or interferes with an officer of the Revenue Commissioners in the execution of any power conferred on such officer by this section or by any regulation made under this section, such person shall be guilty of an offence under this section and shall be liable, at the option of the Revenue Commissioners, to a penalty, under the law relating to customs or the law relating to excise (as the case may be), either equal to three times the value of the hydrocarbon oil (including the duty thereon) in respect of which the offence was committed or of one hundred pounds and, in addition, the said oil shall be forfeited.”

(c) by the deletion from sub-section (15) of the said section of the definition of motor vehicle now contained in that sub-section and the insertion therein of the following definition in lieu of the said definition so deleted, that is to say:—

“the expression ‘motor vehicle’ means a mechanically propelled vehicle which is designed, constructed, and suitable for use on roads and which derives its motive power from an internal combustion engine, but does not include a tractor which is constructed or adapted for use for agricultural purposes not involving substantial use on a public road and which has been and is being used exclusively for such purposes”.

Amendments of certain Finance Acts.

19. —(1) Every Act mentioned at the head of a Part of the Second Schedule to this Act shall be amended as follows, that is to say, every section, schedule, or reference number of or in such Act which is mentioned in the second column of the said Part of the said Schedule shall be amended in the manner stated in the third column of the said Part of the said Schedule opposite the mention of such section, schedule, or reference number (as the case may be) in the said second column.

(2) Every amendment which is so stated as aforesaid in the Second Schedule to this Act shall have effect as on and from the 9th day of May, 1940.

(3) The particulars stated in the fourth column of the Second Schedule to this Act are inserted in the said Schedule solely to facilitate the identification of the duties respectively affected by the several amendments mentioned in the said Schedule, and accordingly nothing contained in the said fourth column shall affect the construction of this section or the said Schedule or operate to extend, limit, or control the extent or effect of any amendments mentioned in the said Schedule.

Licences to import without payment of certain customs duties.

20. —(1) Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import any articles chargeable with a duty imposed by an enactment mentioned in the second column of the Third Schedule to this Act without payment of the said duty 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, but so that no such licence shall be exempt from the provisions of section 15 of the Finance (Agreement with United Kingdom) Act, 1938 (No. 12 of 1938).

(2) The particulars stated in the third column of the Third Schedule to this Act are inserted in the said Third Schedule solely to facilitate the identification of the duties respectively imposed by the enactments mentioned in the second column of the said Third Schedule, and accordingly nothing contained in the said third column shall affect the construction of this section or the said Third Schedule.

Termination of certain customs duties.

21. —(1) The several duties mentioned in the third column of the Fourth Schedule to this Act and respectively imposed by the enactments mentioned in the second column of the said Schedule shall not be charged or levied on any articles imported on or after the 9th day of May, 1940.

(2) Notwithstanding anything contained in section 16 of the Finance Act, 1938 (No. 25 of 1938), or this section or at reference number 7 in the Fourth Schedule to this Act, the duty imposed by section 11 of the Finance Act, 1932 (No. 20 of 1932), and mentioned at reference number 30 in the First Schedule to that Act shall continue to be charged, levied, and paid in like manner as immediately before the 9th day of May, 1940.

(3) The particulars stated in the fourth column of the Fourth Schedule to this Act are inserted in the said Schedule solely to facilitate identification of the several duties mentioned in the third column of the said Schedule, and accordingly nothing contained in the said fourth column shall affect the construction or limit or control the operation of this section and the second and third columns of the said Schedule.

Powers of members of the Defence Forces.

22. —Every member of the Defence Forces who is authorised by the Revenue Commissioners to act as an officer of customs and excise under this section shall have and possess and may use and exercise all the powers, authorities, and privileges which are conferred on or vested in an officer of customs and excise by the Customs Consolidation Act, 1876, or any other Act now in force or hereafter to be passed relating to the customs, but so far only as such powers, authorities, or privileges relate to any one or more of the following matters, that is to say:—

(a) the boarding, search, examination, seizure, or detention of any vessel, boat, motor vehicle, aircraft, cart, carriage, or other conveyance;

(b) the searching of persons found in any such conveyance or requiring the production by any person so found of documents and papers;

(c) the hauling on shore or mooring of vessels or boats engaged in the prevention of smuggling;

(d) the patrolling and passing freely along or over any part of the coast or of the shores and banks of any river, creek, or inlet, or on, over, or along any railway;

(e) the seizure or detention of goods;

(f) the search, interrogation, or arrest, of suspected persons;

(g) the prosecution of persons charged with offences.