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15 1947

FINANCE ACT, 1947

PART II.

Customs and Excise.

Imposition of duties in the First Schedule.

5. —(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 8th day of May, 1947, 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 the said First 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 Act 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 the said First 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 therewith or, in the case of any such articles already imported, to take delivery thereof 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).

(5) Subject to the provisions of subsections (3) and (4) of this section, the provisions set forth in the fourth column of the First Schedule to this Act at any reference number in the said First Schedule shall have effect in respect of the duty mentioned at that reference number.

Alteration of rates of duty on tobacco.

6. —(1) The duty of customs on tobacco imposed by section 20 of the Finance Act, 1932 (No. 20 of 1932), shall, as on and from the 8th day of May, 1947, be charged, levied, and paid at the several rates specified in Part I of the Second Schedule to this Act in lieu of the rates at which the said duty is now chargeable by virtue of section 12 of the Finance Act, 1941 (No. 14 of 1941).

(2) The duty of excise on tobacco imposed by section 19 of the Finance Act, 1934 (No. 31 of 1934), shall, as on and from the 8th day of May, 1947, be charged, levied, and paid at the several rates specified in Part II of the Second Schedule to this Act in lieu of the rates at which the said duty is now chargeable by virtue of section 12 of the Finance Act, 1941 (No. 14 of 1941).

(3) Subsections (3) to (5) of the said section 19 of the Finance Act, 1934 , shall apply to tobacco which is chargeable with the duty of excise imposed by subsection (1) of that section at a rate specified in Part II of the Second Schedule to this Act and for the purpose of such application references in the said subsections (3) to (5) of the said section 19 to Part I of the Sixth Schedule to the said Finance Act, 1934 , shall be construed and have effect as references to Part II of the Second Schedule to this Act.

(4) The rebate on hard pressed tobacco mentioned in subsection (2) of section 17 of the Finance Act, 1940 (No. 14 of 1940), shall, in respect of any such tobacco sold and sent out for use within the State by any licensed manufacturer on or after the 8th day of May, 1947, be at the rate of two shillings and eight pence per pound.

Amendments of certain Finance Arts.

7. —(1) Every Act mentioned at the head of a Part of the Third 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 Third Schedule shall be amended in the manner stated in the third column of the said Part of the said Third Schedule opposite the mention of such section, schedule or reference number (as the case may be) in the said second column.

(2) Every amendment stated in the third column of a Part of the Third Schedule to this Act shall have effect as on and from the date specified in the fifth column of the said Part of the said Third Schedule opposite the statement of such amendment in the said third column.

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

Termination of certain customs duties.

8. —(1) The duty mentioned in the third column of the Fourth Schedule to this Act at any reference number in the said Fourth Schedule and imposed by the enactments mentioned in the second column of the said Fourth Schedule at that reference number shall not be charged or levied on any articles imported on or after the date specified in the fifth column of the said Fourth Schedule at that reference number.

(2) The particulars stated in the fourth column of the Fourth Schedule to this Act are inserted in the said Fourth Schedule solely to facilitate the identification of the several duties mentioned in the third column of the said Fourth 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 Fourth Schedule.

Licences to import without payment of customs duties.

9. —Where, by virtue of a provision contained in any statute or statutory order (passed or made before the passing of this Act), the Revenue Commissioners may by licence authorise a person to import articles chargeable with the duty to which such provision relates without payment of such duty or on payment of such duty at less than the rate ordinarily chargeable, the reference in such provision to importation of such articles shall, in any case where the articles have already been imported, be construed as a reference to taking delivery of such articles.

Amendments of entertainments duty.

10. —(1) On and after the 15th day of August, 1947, subsection (5) of section 25 of the Finance Act, 1932 (No. 20 of 1932), shall have effect as if, for the rates specified in the said subsection (5), there were substituted the following rates, that is to say:—

Rate of Duty

Where the payment for admission, excluding duty.

s.

d.

s.

d.

s.

d.

exceeds

0

4

and does not exceed

0

0

0

        ”                    ”

0

6

0

2

0

6

        ”                    ”

0

8

0

3

0

8

        ”                    ”

0

11½

0

0

11½

        ”                    ”

1

0

1

        ”                    ”

1

9

0

9

1

9

        ”                    ”

2

1

2

        ”                    ”

3

0

1

6

3

0

        ”                    ”

4

0

2

0

4

0

2

0    for

the first 4s. and 2s. for every additional 4s. or part of 4s.

(2) On and after the 15th day of August, 1947, subsection (2) of section 11 of the Finance Act, 1936 (No. 31 of 1936), shall have effect as if, for the rates specified in the said subsection (2), there were substituted the following rates, that is to say:—

Rate of Duty

Where the payment for admission, excluding duty.

s.

d.

s.

d.

s.

d.

exceeds

0

4

and does not exceed

0

0

0

        ”                    ”

0

6

0

2

0

6

        ”                    ”

0

7

0

3

0

7

        ”                    ”

0

8

0

4

0

8

        ”                    ”

0

10

0

5

0

10

        ”                    ”

1

0

1

        ”                    ”

1

4

0

10

1

4

        ”                    ”

1

6

1

0

1

6

        ”                    ”

1

9

1

3

1

9

        ”                    ”

2

0

1

6

2

0

        ”                    ”

2

10½

2

2

10½

        ”                    ”

4

0

3

0

4

0

3

0    for

the first 4s. and 3s. for every additional 4s. or part of 4s.

(3) Paragraph (c) of subsection (3) of section 11 of the Finance Act, 1936 (No. 31 of 1936), shall, as respects entertainments duty (within the meaning of the said section 11) paid on payments, made on or after the 15th day of August, 1947, for admission to an entertainment in any such theatre as is mentioned in the said sub-section (3), have effect as if, for the words “one-half of the said duty”, there were substituted the words “thirty per cent. of the said duty”.

Duty on auctioneers' licences.

11. —There shall be charged, levied, and paid for and upon every auctioneer's licence granted under section 8 of the Auctioneers and House Agents Act, 1947 (No. 10 of 1947), an excise duty of ten pounds.

Duty on auction permits.

12. —There shall be charged, levied, and paid for and upon every auction permit granted under section 9 of the Auctioneers and House Agents Act, 1947 (No. 10 of 1947), an excise duty of ten pounds.

Duty on house agents' licences.

13. —There shall be charged, levied, and paid for and upon every house agent's licence granted under section 10 of the Auctioneers and House Agents Act, 1947 (No. 10 of 1947), an excise duty of two pounds.