PART II.

Customs and Excise.

13. —The duty of customs on cinematograph films imposed by section 17 of the Finance Act, 1932 (No. 20 of 1932), shall not be charged or levied on any article imported on or after the 24th day of April, 1958.

14. —Subsection (8) of section 10 of the Finance Act, 1957 (No. 20 of 1957), is hereby amended—

(a) by the substitution of “a person, who carries on a passenger road service within the meaning of section 2 of the Road Transport Act, 1932 (No. 2 of 1932), and who either is the licensee under a passenger licence granted under section 11 of that Act in respect of the passenger road service or is exempted from the application of section 7 of that Act” for “the licensee under a passenger licence granted under section 11 of the Road Transport Act, 1932 (No. 2 of 1932)”,

(b) by the substitution of “the passenger road service” for “a passenger road service in respect of which the licence was granted”, and

(c) by the substitution of “him” for “the licensee”.

15. —Subsection (2) of section 12 of the Finance (Agreement with United Kingdom) Act, 1938 (No. 12 of 1938), is hereby amended by the deletion of paragraph (f).

16. —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, 1958, by the substitution of “fifty per cent” for “thirty per cent.”

17. —(1) The Revenue Commissioners shall not make a repayment under subsection (1) of section 6 of the Finance Act, 1953 (No. 21 of 1953), to the proprietor of an entertainment held on or after the 19th day of June, 1958, if the duration of the entertainment exceeds two and one-half hours.

(2) Where an entertainment consists of two or more displays of the same programme in its entirety, each such display shall for the purposes of this section but for no other purpose be deemed to be a separate entertainment.

18. —The additional duty of excise on a tobacco dealer's licence imposed by section 26 of the Finance Act, 1932 (No. 20 of 1932), shall not be charged or levied on any licence the period of validity of which commences on or after the 1st day of July, 1958.

19. —In addition to the persons specified in subsection (3) of section 12 of the Finance Act, 1930 (No. 20 of 1930), and section 24 of the Finance Act, 1931 (No. 31 of 1931), it shall not be necessary for a licence to be taken out under the Hawkers Act, 1888, by any person selling hydrocarbon oil or lubricating grease and no other goods.

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

(2) The following subsection shall be inserted immediately after subsection (11) of section 1 of the Act:—

“(11A) In such cases and subject to such conditions as the Minister for Local Government may prescribe by regulations—

(a) a licence under this section or a general licence under section 9 of the Roads Act, 1920, may be surrendered prior to its expiry, and

(b) a repayment in respect of the duty paid on a licence surrendered under this subsection may be made at such rate as the Minister for Local Government may prescribe by regulations.”

(3) The following paragraph shall be substituted for paragraph (b) of subsection (1) of section 2 of the Act:—

“(b) (i) the vehicle is used in a condition or manner or for a purpose which would, if it was used solely in that condition or manner or for that purpose, render it chargeable with duty at a rate higher than that at which duty has been paid, or

(ii) in the case of a vehicle to which, by virtue of the operation of paragraph 3 of Part II of the Schedule to this Act, subparagraph (c) of paragraph 4 of Part I of the Schedule applies—

(I) it is used in a condition or manner or for a purpose which, or

(II) it is used when the person who took out the licence has an occupation which

would, if it had been shown at the time of the taking out of the licence that it was used in that condition or manner or for that purpose or that that person had that occupation, have rendered it chargeable with duty at a rate higher than that at which duty has been paid, and”.

(4) The following paragraph shall be substituted for paragraph 3 of Part II of the Schedule to the Act:—

“3. (1) Where, apart from this paragraph, subparagraph (c) of paragraph 4 of Part I of this Schedule would apply to a vehicle, that subparagraph shall not apply to it (and sub-paragraph (d) of that paragraph shall apply to it accordingly) unless the person taking out the licence shows to the satisfaction of the licensing authority either—

(a) that his only or chief occupation is farming and that the vehicle is used only occasionally on public roads and then only—

(i) for the haulage of the produce of his farm and articles required for the farm, including the farmhouse and farm buildings, but excluding the haulage of fuel if being transported as a commodity for sale, or

(ii) for the haulage of similar goods for another farmer, provided that such goods are not hauled for reward, or

(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

(iv) for the haulage of livestock for reward, and that the livestock—

(I) are owned by a person resident not more than two miles from the haulier's residence,

(II) are being hauled to or from a farm from or to a livestock auction mart or a place where a market or fair specified by order made by the Minister for Industry and Commerce under the Transport Act, 1958, is held,

(III) are being hauled only on the day on which such auction, market or fair takes place, and

(IV) are not being hauled in either direction on any part of a public road which is more than twenty miles by public road from the hauliers residence, or

(b) that he is a contractor engaged to do agricultural work on a farm and that the vehicle is used on public roads only for the haulage of articles required by him for the purpose of doing that work.

(2) Where a farm is carried on as part of or in connection with—

(a) a hospital, sanatorium, convalescent home or similar institution,

(b) a mental institution within the meaning of the Mental Treatment Act, 1945 (No. 19 of 1945),

(c) a monastery, convent or similar institution, or

(d) a college, school or similar institution,

the person carrying on the farm shall be regarded for the purposes of this paragraph as being a person whose chief occupation is farming.”

(5) If this Act is passed before or on the 1st day of July, 1958, subsection (4) of this section shall come into operation on that day and, if it is passed after that day, it shall be deemed to have come into operation on that day.

(6) The appropriate repayments shall be made having regard to the provisions of subsections (4) and (5) of this section and the repayments shall be made in accordance with such directions as may be given by the Minister for Local Government.

21. —The Imposition of Duties (No. 5) (Special Import Levies and Miscellaneous Customs Duties) (Amendment) Order, 1957 (S.I. No. 163 of 1957), the Imposition of Duties (No. 11) (Roofing Slates) Order, 1957 (S.I. No. 275 of 1957), and the Imposition of Duties (No. 28) (Special Import Levies and Miscellaneous Customs Duties) Order, 1958 (S.I. No. 92 of 1958), are hereby confirmed.