I move:—
(1) That every Act mentioned at the head of a Part of the Schedule to this Resolution shall be amended as follows, that is to say, every section, sub-section, Schedule, or reference number of or in such Act which is mentioned in the second column of the said Part of the said Schedule shall be amended in the manner stated in the third column of the said Part of the said Schedule opposite the mention of such section, sub-section, Schedule, or reference number (as the case may be) in the said second column.
(2) That every amendment which is so stated as aforesaid in the Schedule to this Resolution shall (save as is otherwise provided in the third column of the said Schedule) have effect as on and from the 13th day of May, 1936.
(3) That the particulars stated in the fourth column of the Schedule to this Resolution are inserted in the said Schedule solely to facilitate the identification of the duties respectively affected by the several amendments mentioned in the said Schedule, and accordingly nothing contained in the said fourth column shall affect the construction of this Resolution or the said Schedule or operate to extend, limit, or control the extent or effect of any amendment mentioned in the said Schedule.
(4) It is hereby declared that it is expedient in the public interest that this Resolution shall have statutory effect under the provisions of the Provisional Collection of Taxes Act, 1927 (No. 7 of 1927).
SCHEDULE.
PART I.
FINANCE (CUSTOMS DUTIES) (No. 2) ACT, 1932 (No. 11 OF 1932).
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Ref. No. |
Section of Schedule Amended |
Nature of Amendment |
General Subject Matter of Amendment |
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1 |
Section 12. |
In relation to the charging and levying of the duty imposed by the said section 12, any article which is, in the opinion of the Revenue Commissioners, a lozenge or a pastille shall be sugar confectionery within the meaning and for the purposes of the said section 12, whether such article is or is not of a medicinal nature or use. |
The duty on sugar confectionery |
PART II.
FINANCE ACT, 1932 (No. 20 OF 1932).
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Ref. No. |
Section or Schedule Amended |
Nature of Amendment |
General Subject Matter of Amendment |
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2 |
Section 22, as amended by subsequent enactments. |
In sub-section (7) of the said section 22, the paragraph (k) inserted by amendment at reference number 2 in the Eighth Schedule to the Finance Act, 1935 (No. 28 of 1935), shall be deleted, and the following paragraphs and words shall be added at the end of the said sub-section (7), that is to say:— |
Additions to articles liable to package duty. |
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“(k) surgical dressings of textile material or of cotton wool or of wadding (made wholly or mainly of cotton or of wool or of cotton and wool) or of a combination of any two or more of those substances, and |
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(l) starch which is, in the opinion of the Revenue Commissioners, suitable for use in the laundering of textile materials, and |
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(m) gasket cement. |
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3 |
First Schedule, reference number 12. |
(a) In the second column, the words “primarily intended for office use” shall be deleted, and |
Extension of duty on adhesive pastes. |
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(b) the following provision shall be added at the end of the fifth column, that is to say:— |
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“Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of the duty mentioned at this reference number any articles chargeable with such duty either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them or within a specified time or in a specified quantity.” |
PART III.
FINANCE (CUSTOMS DUTIES) (No. 4) ACT, 1932 (No. 34 OF 1932).
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Ref. No. |
Section or Schedule Amended |
Nature of Amendment |
General Subject Matter of Amendment |
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4 |
First Schedule, reference number 20. |
(a) The duty mentioned at the said reference number 20 shall be charged, levied, and paid at the rate of an amount equal to seventy-five per cent. of the value of the article in lieu of the rate mentioned in the third column at the said reference number, and |
Change of rate of duty on flock. |
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(b) the provisions of section 8 of the Finance Act, 1919, shall not apply to the said duty. |
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5 |
First Schedule, reference number 24. |
(a) The duty mentioned at the said reference number 24 shall be charged, levied, and paid at the rate of an amount equal to fifty per cent. of the value of the article in lieu of the rate mentioned in the third column at the said reference number, and, |
Change of rate of duty on certain jute piece goods. |
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(b) the provisions of section 8 of the Finance Act, 1919, shall not apply to the said duty. |
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6 |
First Schedule, reference number 28. |
(a) The following words shall be added in the second column after the word “articles,” that is to say, “and also Christmas crackers,” and |
The duty on Christmas stockings, etc. |
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(b) the duty mentioned at the said reference number 28 shall, in lieu of being charged and levied at the rate mentioned in the third column at the said reference number, be charged, levied, and paid at whichever of the following rates produces in each particular case the greater amount of duty, that is to say:—the rate of an amount equal to thirty-three and one-third per cent. of the value of the article or the rate of three pence the article, and |
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(c) the provisions of section 8 of the Finance Act, 1919, shall not apply to the said duty. |
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7 |
First Schedule, reference number 31. |
The provisions of section 8 of the Finance Act, 1919, shall not apply to the duty mentioned at the said reference number 31. |
The duty on sparking plugs. |
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8 |
First Schedule, reference number 32. |
(a) The duty mentioned at the said reference number 32 shall, in lieu of being charged and levied at the rate mentioned in the third column at the said reference number, be charged, levied, and paid at whichever of the following rates produces in each particular case the greater amount of duty, that is to say:—the rate of an amount equal to fifty per cent. of the value of the article or the rate of two pence on each sack or bag, and |
Change of rate of duty on empty jute sacks and bags. |
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(b) the provisions of section 8 of the Finance Act, 1919, shall not apply to the said duty. |
PART IV.
FINANCE ACT, 1933 (No. 15 OF 1933).
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Ref. No. |
Section or Schedule Amended |
Nature of Amendment |
General Subject Matter of Amendment |
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9 |
First Schedule, Part I, reference number 14. |
Paragraph (f) in the second column shall be deleted and the following paragraph shall be inserted in the said second column in lieu of the said paragraph so deleted, that is to say:— |
The duty on certain empty glass bottles and empty glass jars. |
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“(f) bottles made of cut glass or imitation cut glass which are of a value exceeding twenty shillings per gross.” |
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10 |
First Schedule, Part II, reference number 2. |
The following provision shall be added at the end of the fifth column, that is to say:— |
The duty on varnish. |
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“Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of the duty mentioned at this reference number any articles chargeable with such duty either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them or within a specified time or in a specified quantity.” |
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11 |
First Schedule, Part II, reference number 4. |
(a) The duty mentioned at the said reference number 4 shall be charged, levied, and paid at the rate of thirty-six shillings the hundredweight in lieu of the rate mentioned in the third column at the said reference number, and |
Change of rate of duty on yeast. |
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(b) the provisions of section 8 of the Finance Act, 1919, shall not apply to the said duty. |
PART V.
FINANCE (CUSTOMS AND EXCISE DUTIES) ACT, 1933 (No. 52 OF 1933).
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Ref. No. |
Section or Schedule Amended |
Nature of Amendment |
General Subject Matter of Amendment |
|
12 |
First Schedule, reference number 2. |
The duty mentioned at the said reference number 2 shall be charged, levied, and paid at the rate of an amount equal to fifty per cent. of the value of the article in lieu of the rate mentioned in the third column at the said reference number. |
Change of rate of duty on inside soles. |
PART VI.
FINANCE ACT, 1934 (No. 31 OF 1934).
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Ref. No. |
Section or Schedule Amended |
Nature of Amendment |
General Subject Matter of Amendment |
|
13 |
First Schedule, reference number 2. |
(a) The letter and brackets “(a)” shall be inserted at the beginning of the second column, and |
The duty on certain fire extinguishers. |
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(b) the following paragraph shall be added at the end of the said second column, that is to say:— |
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“(b) component parts (made wholly or mainly of metal) of any such apparatus as is hereinbefore mentioned at this reference number as chargeable with duty.” |
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14 |
First Schedule, reference number 6. |
The duty mentioned at the said reference number 6, as amended at reference number 15 in the Eighth Schedule to the Finance Act, 1935 (No. 28 of 1935), shall be charged, levied, and paid at the rate of an amount equal to forty per cent. of the value of the article in lieu of the rate mentioned in the third column at the said reference number 6. |
Change of rate of duty on certain cast iron articles. |
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15 |
First Schedule, reference number 13. |
The following words shall be added at the end of the second column, that is to say:—“and also excluding single copies of photographic prints which are prints from photographs (whether on film or plate) taken outside Saors16 |
The duty on photographic prints |
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16 |
First Schedule, reference number 18. |
The duty mentioned at the said reference number 18 shall be charged, levied, and paid at the rate of an amount equal to fifty per cent. of the value of the article in lieu of the rate mentioned in the third column at the said reference number. |
Change of rate of duty on filled shot cartridges. |
PART VII.
FINANCE ACT, 1935 (No. 28 OF 1935).
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Ref. No. |
Section or Schedule Amended |
Nature of Amendment |
General Subject Matter of Amendment |
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17 |
Section 17. |
The following paragraphs shall be added at the end of sub-section (1), that is to say:—“(e) clock-cases and clock-faces made wholly or mainly of marble—whichever of the following rates of duty produces in each particular case the greater amount of duty, that is to say:—a sum equal to seventy-five per cent. of the value of the article or five shillings on each clock-case or clock-face; |
Additions to the duty on clocks. |
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(f) component parts (made wholly or mainly of marble) of clocks or clockcases—a sum equal to seventy-five per cent. of the value of the article.” |
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18 |
First Schedule, reference number 28. |
(a) In paragraph (a) in the second column, the words “and is, in the opinion aforesaid, constructed, designed, and suitable for use for commercial purposes” shall be deleted, and |
The duty on refrigerating apparatus. |
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(b) in paragraph (c) in the second column, the following words shall be inserted after the word “compressors,” that is to say:—“for use with motors exceeding ten horse power,” and |
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(c) the duty mentioned at the said reference number 28 shall be charged, levied, and paid at the rate of an amount equal to fifty per cent. of the value of the article in lieu of the rate mentioned in the third column at the said reference number. |
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19 |
Second Schedule, reference number 6. |
(a) In the second column, the words “excluding any preparation which, in the opinion of the Revenue Commissioners, is made from rice husk” shall be deleted, and |
The duty on rice, rice flour and rice meal. |
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(b) the duty mentioned at the said reference number 6 shall, in so far as it is charged and levied on ground rice or on rice flour, be charged, levied, and paid at the rate of four shillings the hundredweight in lieu of the rate mentioned in the third column at the said reference number. |
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20 |
Second Schedule, reference number 7. |
In the second column, the words “Tiles and slabs” shall be deleted, and the words “Tiles, slabs, slates, and sheets” shall be inserted in lieu of the words so deleted. |
The duty on certain tiles and slabs. |
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21 |
Second Schedule, reference number 15. |
Whenever the Revenue Commissioners are satisfied that any paper imported on or after the 13th day of June, 1936, and chargeable with the duty mentioned at the said reference number 15 is intended for use in the printing of newspapers or periodicals, the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, permit such paper to be imported without payment of the said duty or may repay any such duty paid at importation. |
The duty on unprinted paper. |
This also is an omnibus Resolution. It affects free importation under licence and I suggest that, if the Minister for Industry and Commerce would be good enough to circulate a memorandum, a discussion could take place on the Report Stage.
