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27 1974

FINANCE ACT, 1974

PART II

Customs and Excise

Waiver of small amounts of customs duty.

76. —(1) Subject to subsection (2) of this section, where the customs duty on the goods contained in one consignment or parcel imported on or after the 1st day of September, 1974, would, when computed according to the laws for the time being in force in relation to customs duties, amount to a sum not exceeding 50 pence, the duty shall be waived.

(2) The duties chargeable on tobacco, spirits and wine shall not be waived under this section.

(3) Section 7 of the Finance Act, 1962 , shall not apply to goods imported on or after the 1st day of September, 1974.

Amendment of Finance Act, 1920.

77. —(1) In this section “goods to which this section applies” means—

(a) the mixtures, compounds and preparations mentioned in section 4 (1) of the Finance Act, 1918, which are imported on or after the 1st day of August, 1974, and are recognised by the Revenue Commissioners as being used for medical purposes, and

(b) the spirits mentioned in section 4 (2) of the said Finance Act, 1918, which are used on or after the said 1st day of August, 1974, in the manufacture or preparation of any article so recognised or for scientific purposes.

(2) The Finance Act, 1920, shall, in respect of goods to which this section applies, be amended by the substitution of the following section for section 4:

“4. Section 4 of the Finance Act, 1918 (which provides for the reduction and allowance of duty in respect of spirits used in medical preparations or for scientific purposes), shall apply to the duties on spirits imposed by this Act as it applies to duties on spirits imposed by that Act as though it were herein set out and expressly made applicable thereto, with the substitution for the sums specified in that section as the amount of reduction of duty or repayment of duty, of such sums as will relieve such spirits of the amount of duty payable thereon under this Act.”.

Amendment of section 21 of Finance Act, 1935.

78. Section 21 of the Finance Act, 1935 , is hereby amended by the insertion of the following subsection after subsection (13):

“(13A) Any officer of the Revenue Commissioners and any member of the Garda Síochána may, at any time between the hours of 8 a.m. and 6 p.m. on any day—

(a) enter and inspect any premises, other than a dwelling, and bring on to the premises any motor vehicle being used by him in the course of his duties,

(b) examine and take samples of any hydrocarbon oil on or in any motor vehicle on those premises,

(c) interrogate the person in charge of such vehicle in regard to such oil, and

(d) if such oil is hydrocarbon oil chargeable with either the said customs duty or the said excise duty, require of such person proof of the payment of such duty on such oil.”.

Amendment of section 5 of Finance Act, 1962.

79. Section 5 of the Finance Act, 1962 , is hereby amended by the substitution of the following subsection for subsection (5):

“(5) Every licensed manufacturer of tobacco shall, on and after the 11th day of April, 1974, be entitled to receive a rebate as follows in respect of unmanufactured tobacco received by him upon which the duty of customs imposed by section 20 of the Finance Act, 1932 , or the duty of excise imposed by section 19 of the Finance Act, 1934 , has been paid:—

Rate of Rebate

Where the quantity received in any year commencing on the 11th day of April—

does not exceed 50,000 lbs.

£0·45 per lb. for each lb. thereof

exceeds 50,000 lbs.

£0·075 per lb. for each of the first 50,000 lbs.”.

Confirmation of Orders.

80. —The Orders mentioned in the Table to this section are hereby confirmed.

TABLE

S.I. No. 158 of 1973

Imposition of Duties (No. 207) (Customs Duties and Form of Customs Tariff) Order, 1973.

S.I. No. 249 of 1973

Imposition of Duties (No. 208) (Beer, Spirits and Tobacco) Order, 1973.

S.I. No. 341 of 1973

Imposition of Duties (No. 212) (Customs Duties and Form of Customs Tariff) Order, 1973.