PART II.

Customs and Excise.

6. — Section 41 of the Finance Act, 1932 (No. 20 of 1932), as amended by section 15 of the Finance Act, 1940 (No. 14 of 1940), and by section 11 of the Finance Act, 1952 (No. 14 of 1952), shall have effect in relation to beer brewed in the year beginning on the 1st day of July, 1954, and in relation to beer brewed in any year beginning on any subsequent 1st day of July as if the reference now contained in that section, as so amended, to a rate of one pound ten shillings per standard barrel were a reference to a rate of two pounds per standard barrel.

7. —Paragraph (c) of subsection (4) of section 10 of the Finance Act, 1948 (No. 12 of 1948), is hereby amended, as respects entertainments held on or after the 1st day of August, 1955, by the substitution of “not less than twenty-five per cent.” for “not less than thirty-five per cent.”.

8. —The duty of customs on galvanized corrugated iron or steel imposed by section 11 of the Finance Act, 1932 (No. 20 of 1932), and reference number 30 in the First Schedule to that Act, as amended by the Emergency Imposition of Duties (No. 223) Order, 1941 (S. R. & O., No. 464 of 1941), shall not be charged or levied on any articles imported on or after the 1st day of September, 1955.

9. —(1) In this section “the Act” means the Finance (Excise Duties) (Vehicles) Act, 1952 (No. 24 of 1952).

(2) Subparagraph (c) of paragraph 4 of Part I of the Schedule to the Act is hereby amended by the addition thereto of the following provision:

“Where a tractor is fitted with a detachable platform, container or implement (being a platform, container or implement used primarily for farm work), goods or burden of any other description conveyed on or in the platform, container or implement shall be regarded for the purposes of this subparagraph as being hauled by the tractor.”

(3) Paragraph 3 of Part II of the Schedule to the Act is hereby amended as follows:

(a) the reference to subparagraph (c) of paragraph 4 of Part I of the Schedule to the Act shall be construed as including a reference to that subparagraph as amended by subsection (2) of this section, and

(b) the following clause shall be added to subparagraph (a):

“(iii) for the haulage for another farmer for reward of—

(I) milk being hauled to a creamery or cream-separating station, or

(II) separated milk being hauled from a creamery or cream-separating station, or

(III) milk containers being hauled to or from a creamery or cream-separating station, or”.

(4) Where a licence under section 1 of the Act is in force and the duty was paid in accordance with subparagraph (c) of paragraph 4 of Part I of the Schedule to the Act as originally enacted or in accordance with that paragraph with the provision added thereto by subsection (2) of this section, section 2 of the Act shall not apply in relation to the tractor on account merely of a conveyance such as is referred to in the provision added as aforesaid.

(5) If this Act is passed before or on the 1st day of July, 1955, subsections (1) to (4) of this section shall come into operation on that day and, if it is passed after that day, they shall be deemed to have come into operation on that day.

(6) The appropriate repayments shall be made having regard to the foregoing provisions of this section and the repayments shall be made in accordance with such directions as may be given by the Minister for Local Government.