PART II.

Customs and Excise.

10. —(1) In this section “entertainments duty” means the excise duty referred to by that name in and chargeable under section 1 of the Finance (New Duties) Act, 1916.

(2) Entertainments duty shall not be charged or levied on any entertainment held on or after the 1st day of August, 1960, in respect of which it is shown to the satisfaction of the Revenue Commissioners—

(a) that the entertainment is promoted by Comhaltas Ceoltóirí Éireann or by a branch of that organisation duly affiliated thereto, and

(b) that the whole of the net proceeds of the entertainment are devoted and will be applied to the furtherance of the aims and objects of Comhaltas Ceoltóirí Éireann.

11. —On and after the 1st day of May, 1960, subsections (2) and (5) of section 16 of the Finance Act, 1954 , shall have effect as if “two thousand” were substituted for “one thousand” wherever the latter words occur.

12. —(1) In this section—

“entertainments duty” means the excise duty referred to by that name in and chargeable under section 1 of the Finance (New Duties) Act, 1916;

“net amount of duty” means the amount of entertainments duty paid as reduced by the amount of any repayment of entertainments duty due under any enactment other than this section.

(2) Where—

(a) two or more entertainments have been held by the same proprietor during a particular week at a particular place of entertainment, or

(b) one entertainment (and not more) has been held during a particular week at a particular place of entertainment,

and entertainments duty has been paid in respect of the entertainments or entertainment, the Revenue Commissioners shall repay to the proprietor—

(i) a sum equal to twenty per cent. of the net amount of duty paid by him, and

(ii) a sum of ten pounds or a sum equal to the remainder of the net amount of duty paid by him, whichever is the lesser.

(3) Where two or more entertainments have been held, otherwise than by the same proprietor, during a particular week at a particular place of entertainment and entertainments duty has been paid in respect of the entertainments, the Revenue Commissioners shall repay to each proprietor—

(a) a sum equal to twenty per cent. of the net duty paid by him, and

(b) the appropriate sum or a sum equal to the remainder of the net amount of the duty paid by him, whichever is the lesser.

(4) In paragraph (b) of subsection (3) of this section “the appropriate sum” means, in relation to a proprietor, such sum as bears to the sum of ten pounds the same proportion as the number of entertainments held at the place of entertainment by that proprietor in the week in question bears to the total number of the entertainments held at the place of entertainment in that week.

(5) This section applies only to entertainments held on or after the 1st day of May, 1960, which consist wholly or partly of cinematographic exhibitions.

13. — Section 17 of the Finance Act, 1958 is hereby amended, with effect as on and from the 1st day of May, 1960, by the addition thereto of the following subsections:

“(3) Where an entertainment consists of two or more displays which would be displays of the same programme in its entirety but for the fact that one or more of the displays comprises part only of the programme in its entirety, each display shall for the purposes of this section but for no other purpose be deemed to be a separate entertainment provided that each display fulfils, taken by itself, the conditions of paragraph (b) of subsection (2) of section 6 of the Finance Act, 1953.

(4) Nothing in the foregoing subsections of this section applies in respect of any entertainment which consists wholly of moving pictures produced by means of a cinematograph film having a continuous sound track from which is produced speech in a language other than the official languages of the State.”

14. —On and after the 1st day of July, 1960, subsection (2) of section 15 of the Finance Act, 1956 , shall have effect as if for the rates specified in paragraph (ii) thereof there were substituted the following rates:

15. —(1) Subject to the subsequent subsections of this section, every manufacturer of table waters on which the duty of excise imposed by section 4 of the Finance (New Duties) Act, 1916, is paid by him shall, on and after the 1st day of May, 1960, be allowed a rebate of the duty as follows in relation to each premises in which he manufactures the table waters:

(2) Where, apart from this subsection, rebate under subsection (1) of this section would fall to be allowed to a manufacturer in respect of two or more premises situate in the same county or other borough, urban district or town, the rebate shall be allowed in respect of one only of the premises.

(3) Where two or more persons successively manufacture table waters in any premises in any year commencing on the 1st day of May, then, as respects each of those persons other than the first—

(a) in case the amount of rebate which would be allowable under subsection (1) of this section on the aggregate quantity of the table waters manufactured in the premises in that year by him and his predecessor or predecessors in the business in that year, assuming that those table waters had been manufactured by one person only, exceeds the aggregate amount of rebate allowable to such predecessor or predecessors in respect of table waters manufactured in the premises in that year, he shall not be allowed, by way of rebate under subsection (1) of this section in respect of table waters manufactured by him in the premises in that year, an amount greater than the excess, and

(b) in any other case, he shall not be allowed any such rebate.

(4) (a) In subsection (2) of this section “town” means a town having commissioners under the Towns Improvement (Ireland) Act, 1854, or any place which is designated as a town in the census of population which is for the time being the latest published such census.

(b) If any question arises as to the census of population applicable at any time for the purposes of this subsection, the Minister for Finance may certify accordingly and the certificate shall be conclusive.

(5) In a case in which, apart from this subsection, subsection (3) of this section would not apply merely because periods of manufacture of table waters are separated by an intervening period, that subsection shall apply.

16. —(1) On And After The 28Th Day Of April, 1960, the excise duty under any of the enactments mentioned in subsection (2) of this section on a licence to be taken out by a dealer in or seller of tobacco or snuff shall cease to be chargeable.

(2) The enactments referred to in subsection (1) of this section are:

(a) section 2 of the Excise Licences Act, 1825,

(b) section 5 of the Revenue (No. 1) Act, 1864,

(c) section 12 of the Revenue Act, 1884,

(d) section 6 of the Finance Act, 1897,

(e) section 9 of the Finance Act, 1943 .

(3) (a) On and after the 28th day of April, 1960, a licence shall not be required for the sale of tobacco or snuff.

(b) Where on that day a licence is in force for the sale of tobacco or snuff, no repayment of the duty paid on the licence shall, on account of the foregoing paragraph, be made in respect of the unexpired portion of the period for which the licence was granted.

(4) On and after the 28th day of April, 1960, it shall not be necessary for a licence to be taken out under the Hawkers Act, 1888, by any person merely because he deals in tobacco in the manner described in paragraph (c) of subsection (1) of section 12 of the Finance Act, 1930 .

17. —(1) In this section—

“the Act of 1910” means the Finance (1909-10) Act, 1910;

“the Act of 1927” means the Intoxicating Liquor Act, 1927 .

(2) Notwithstanding anything to the contrary contained in any Act, the duties of excise imposed by section 43 of the Act of 1910 shall, as respects retailers' licences granted on or after the 1st day of July, 1960, in respect of periods expiring on days subsequent to the 30th day of September, 1960, be charged, levied and paid at the several rates specified in the Table annexed to this subsection in lieu of the several rates specified in Part C of the First Schedule to the Act of 1910 and no reduction, remission, abatement or repayment shall be allowed or made in respect of any such retailer's licence to which the rates of duty specified in that Table are applicable other than any remission of duty authorised by section 10 of the Act of 1927.

Table.

(3) So much of subsection (3) of section 60 of the Act of 1927 as provides for repayment of a part of the moneys deposited to secure the continuance in force of a licence for the sale of intoxicating liquor by retail shall not apply to any such licence which is due for renewal on or after the 1st day of July, 1960, and where, in accordance with this subsection, a part of any such moneys is not repaid, the moneys shall be applied as if they represented excise duties paid in respect of such a licence.

(4) The duties of excise imposed by section 43 of the Act of 1910 shall, as respects passenger vessel licences granted on or after the 1st day of October, 1960, be charged, levied and paid at the several rates specified in the Table annexed to this subsection in lieu of the several rates specified in Part D of the First Schedule to the Act of 1910.

Table.

(5) Section 48 of the Act of 1910 is hereby amended by the insertion of the following provisos at the end of subsection (1):

“Provided that the duty payable in pursuance of this subsection shall not exceed four pounds as respects any statement of purchases during the calendar year 1960 or any subsequent calendar year, or, in the case of a club which is discontinued on or after the 28th day of April, 1960, as respects the statement of purchases up to the day of discontinuance, and

Provided also that the secretary of a club shall be deemed to have complied with the provisions of this section with regard to any particular period as aforesaid if he pays the sum of four pounds to the proper officer of Customs and Excise in respect of that period.”

18. —(1) In this section—

“section 21” means section 21 of the Finance Act, 1935 ;

“the (No. 69) Order” means the Imposition of Duties (No. 69) (Hydrocarbon Oils) (Excise Duties) Order, 1959;

“the (No. 84) Order” means the Imposition of Duties (No. 84) (Hydrocarbon Oils) (Customs Duties) Order, 1959.

(2) As on and from the 28th day of April, 1960, the rate of any rebate allowed under subsection (2) of section 21 shall—

(a) in respect of hydrocarbon oil on which such rebate is allowable and on which the duty of customs mentioned in paragraph 4 of the (No. 84) Order was paid at the rate provided for in that paragraph, be two shillings and three pence the gallon, and

(b) in respect of hydrocarbon oil on which such rebate is allowable and on which the duty of customs mentioned in paragraph 4 of the (No. 84) Order was, by virtue of paragraph 6 of that Order, paid at a rate equivalent to the rate at which the duty of excise imposed by subsection (3) of section 21 is chargeable, be two shillings and two pence the gallon,

in lieu of the rate allowable immediately before the 28th day of April, 1960, by virtue of paragraph 5 of the (No. 84) Order.

(3) As on and from the 28th day of April, 1960, the rate of any rebate allowed under subsection (4) of section 21 in respect of hydrocarbon oil on which such rebate is allowable and on which the excise duty mentioned in paragraph 3 of the (No. 69) Order was paid at the rate provided for in that paragraph, shall be two shillings and two pence the gallon in lieu of the rate allowable immediately before the 28th day of April, 1960, by virtue of paragraph 4 of the (No. 69) Order.

19. —(1) In this section—

“the Act of 1934” means the Finance Act, 1934 ;

“the Act of 1957” means the Finance Act, 1957 ;

“the Act of 1959” means the Finance Act, 1959.

(2) The duty of customs on tobacco imposed by section 20 of the Finance Act, 1932 shall, as on and from the 28th day of April, 1960, be charged, levied and paid at the several rates specified in Part I of the First Schedule to this Act in lieu of the several rates at which the said duty is now chargeable by virtue of section 7 of the Act of 1957 on manufactured tobacco and by virtue of section 11 of the Act of 1959 on unmanufactured tobacco.

(3) The duty of excise on tobacco imposed by section 19 of the Act of 1934 shall, as on and from the 28th day of April, 1960, be charged, levied and paid at the several rates specified in Part II of the First Schedule to this Act in lieu of the several rates at which the said duty is now chargeable by virtue of section 7 of the Act of 1957 on manufactured tobacco and by virtue of section 11 of the Act of 1959 on unmanufactured tobacco.

(4) Subsections (3) and (4) of the said section 19 of the Act of 1934 shall apply to tobacco which is chargeable with the duty of excise imposed by subsection (1) of the said section 19 at a rate specified in Part II of the First Schedule to this Act, and for the purpose of such application the reference in the said subsection (3) to the Sixth Schedule to the said Act of 1934 shall be construed and have effect as a reference to Part II of the First Schedule to this Act.

(5) The rebate on hard pressed tobacco mentioned in subsection (2) of section 17 of the Finance Act, 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 28th day of April, 1960, be at the rate of thirteen shillings and one penny per pound.

(6) As respects unmanufactured tobacco which, apart from this subsection, would be entitled by virtue of subsection (3) of section 11 of the Act of 1959 to the preferential rates of customs duties specified in Part III of the Third Schedule to that Act, the duty of customs chargeable thereon on delivery from bonded warehouse shall, on and from the 28th day of April, 1960, be charged, levied and paid at the rates for unmanufactured tobacco specified in Part III of the First Schedule to this Act.

20. —(1) In this section “the principal section” means section 21 of the Finance Act, 1935 .

(2) Subsection (11) of the principal section is hereby amended by the addition thereto of the following paragraphs:

“(e) requiring as a condition of allowing under this section a rebate on any oil chargeable with either the said customs duty or the said excise duty, or any description or classification of such oil, subject to such exceptions as the Revenue Commissioners may think fit to allow, that there shall have been added to that oil at such time and in such manner and in such proportions as may be prescribed, one or more prescribed markers and that a declaration to that effect is furnished,

(f) specifying the substances which are to constitute a prescribed marker for the purposes of this section,

(g) providing that the presence of a prescribed marker shall be disregarded if the proportion in which it is present is less than that prescribed for the purposes of this paragraph,

(h) prohibiting the addition to any hydrocarbon oil of any prescribed marker except in such circumstances as may be prescribed,

(i) prohibiting the removal from any hydrocarbon oil of any prescribed marker,

(j) prohibiting the addition to any hydrocarbon oil of any substance, not being a prescribed marker, which is calculated to impede the identification of a prescribed marker,

(k) prohibiting the importation of any hydrocarbon oil to which has been added any substance, not being a prescribed marker, calculated to impede the identification of a prescribed marker,

(l) prohibiting the importation, sale or delivery of any hydrocarbon oil in which a prescribed marker is present unless it is present in the proportions prescribed as a condition of allowing a rebate under this section and unless such hydrocarbon oil is intended for use for a purpose other than combustion in the engine of a motor vehicle and a declaration to that effect is furnished.”

(3) Subsection (8) of the principal section is hereby amended by the insertion in paragraph (a) of “or keep in the fuel tank of such vehicle” after “motor vehicle”.

(4) Subsection (15) of the principal section is hereby amended by the addition thereto of the following definition: “the word ‘prescribed’ means prescribed by regulations made by virtue of this section.”

(5) Where in any proceedings to recover a penalty under subsection (12) of the principal section—

(a) the offence in respect of which the penalty is claimed consists of the keeping of hydrocarbon oil in the fuel tank of a vehicle in contravention of paragraph (a) of subsection (8) of the principal section,

(b) it is proved that hydrocarbon oil was found in the fuel tank, and

(c) the defendant is the owner of the vehicle,

the hydrocarbon oil so found shall be presumed (unless or until the contrary is proved) to have been kept in the fuel tank in contravention of that paragraph and to have been so kept in such contravention by such owner.

(6) Subsection (5) of section 8 of the Finance Act, 1942 , is hereby amended by the deletion of “customs and shall impose the penalty appointed by the said subsection as so amended as a customs” and the substitution therefor of “excise and shall impose the penalty appointed by the said subsection as so amended as an excise”.

21. —(1) The following subsection is hereby inserted in section 1 of the Finance (Excise Duties) (Vehicles) Act, 1952 , after subsection (10):

“(10A) In Part I of the Schedule to this Act ‘tricycle’ shall (without prejudice to the provision with respect to that word contained in subparagraph (1) of paragraph 1 of Part II of that Schedule) be construed as referring to a vehicle conforming to such definition of a tricycle as the Minister for Local Government prescribes for the purposes of the said Part I by regulations.”

(2) (a) Subsection (1) of section 9 of the Roads Act, 1920, is hereby amended by the substitution of “the first day of April” for “the twenty-fifth day of March”.

(b) Subsection (2) of section 15 of the Finance Act, 1922, is hereby amended by the substitution of “the first day of April” for “the twenty-fifth day of March”.

(c) Subsection (11) of section 1 of the Finance (Excise Duties) (Vehicles) Act, 1952 , is hereby amended by the substitution of “the three months beginning with the 1st day of January, the three months beginning with the 1st day of April” for “the period beginning with the 1st day of January and ending with the 24th day of March, the period beginning with the 25th day of March and ending with the 30th day of June”.

(3) References in the Roads Act, 1920, the Finance Act, 1922, and the Finance (Excise Duties) (Vehicles) Acts, 1952 and 1960, to the use of a vehicle shall be construed as if the word “use” included keeping or leaving a vehicle stationary.

(4) Paragraph 2 of Part I of the Schedule to the Finance (Excise Duties) (Vehicles) Act, 1952 , is hereby amended by the substitution of “6 cwt.” for “5 cwt.”.

(5) Subparagraph (c) of paragraph 6 of Part I of the Schedule to the Finance (Excise Duties) (Vehicles) Act, 1952 , is hereby amended by the insertion after “for the conveyance of a machine, workshop, contrivance or implement” of “(being a machine, workshop, contrivance or implement which is built in as part of the vehicle or otherwise permanently attached thereto)”.

(6) (a) If this Act is passed before or on the 1st day of July, 1960, subsections (1) to (5) of this section shall come into operation on that day.

(b) If this Act is passed after the 1st day of July, 1960—

(i) subsections (1) to (5) of this section shall be deemed to have come into operation on that day, and

(ii) any regulations made by virtue of subsection (1) of this section may be framed as regulations to be deemed to have come into operation on that day and, if so framed, shall have effect accordingly.

(7) 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.

22. —The Imposition of Duties (No. 69) (Hydrocarbon Oils) (Excise Duties) Order, 1959, the Imposition of Duties (No. 84) (Hydrocarbon Oils) (Customs Duties) Order, 1959, the Imposition of Duties (No. 89) (Special Import Levies and Miscellaneous Customs Duties) Order, 1960, and the Imposition of Duties (No. 91) (Newspapers and Periodicals) Order, 1960, are hereby confirmed.