First Previous (SECOND SCHEDULE. Duty On Boots And Shoes. )

11 1932

FINANCE (CUSTOMS DUTIES) (NO. 2) ACT, 1932

THIRD SCHEDULE.


Rates Of Motor Car Duty.


1. Seventy-five per cent. of the value of the article or the sum of sixty pounds, whichever is the greater, on the following articles, that is to say:—

Every motor car body (whether imported separately or imported as part of a motor car or along with the chassis to which it is intended to be attached) which, in the opinion of the Revenue Commissioners, is designed and constructed primarily for the carriage of persons or for the carriage of goods or for the carriage of both persons and goods, but excluding any motor car body chargeable with duty under paragraph 3 of this Schedule and any motor car body which, in the opinion of the Revenue Commissioners, is designed and constructed for the carriage of more than six persons exclusive of the driver (whether with or without goods) and has before importation been used outside Saorstát Eireann for the carriage of passengers for reward.

2. One hundred and fifty per cent. of the value of the article on the following articles, that is to say:—

Every motor car body (whether imported separately or imported as part of a motor car or along with the chassis to which it is intended to be attached) which, in the opinion of the Revenue Commissioners, is designed and constructed for the carriage of more than six persons exclusive of the driver (whether with or without goods) and has before importation been used outside Saorstát Eireann for the carriage of passengers for reward.

3. Seventy-five per cent. of the value of the article or the sum of thirty-seven pounds ten shillings, whichever is the greater, on the following articles, that is to say:—

Every motor car body imported as part of a complete car and so imported for sale by a trader in motor cars, where the value of the chassis of such motor car does not exceed the sum of one hundred and twenty pounds and such motor car is imported before the 7th day of August, 1932, and is, in the opinion of the Revenue Commissioners, at importation a new motor car constructed, designed and intended for the carriage of persons otherwise than for reward.

4. Seventy-five per cent. of the value of the article on the following articles, that is to say:—

All component parts and accessories of motor car bodies which, in the opinion of the Revenue Commissioners, constitute at importation an assembly or partial assembly of such parts or accessories.