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Dáil Éireann debate -
Wednesday, 14 Apr 1937

Vol. 66 No. 6

Financial Resolutions. - Resolution No. 10—Customs.

I move:—

(1) That the several duties mentioned in the third column of the Schedule to this Resolution and respectively imposed by the enactments mentioned in the second column of that Schedule shall not be charged or levied on any articles imported into Saorstát Eireann on or after the 15th day of April, 1937.

(2) That the particulars stated in the fourth column of the Schedule to this Resolution are inserted in the said Schedule solely to facilitate identification of the several duties mentioned in the third column of the said Schedule, and accordingly nothing contained in the said fourth column shall affect the construction or limit or control the operation of this Resolution and the second and third columns of the said Schedule.

(3) 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.

Ref. No.

Enactment imposing or defining the duty

Particulars of the duty

General description of the duty

1

The Finance Act, 1932 (No. 20 of 1932), Section 16.

The duty imposed by the said Section 16, but so far only as that duty is chargeable on watches and component parts of watches.

The duty on watches and component parts thereof.

2

The Finance Act, 1932 (No. 20 of 1932), Section 19.

The duty imposed by the said Section 19.

The duty on gramophone records.

3

The Finance Act, 1932 (No. 20 of 1932), Section 11 and Ref. No. 12 in the First Schedule.

The duty mentioned at the said Ref. No. 12.

The duty on adhesive paste.

4

The Finance Act, 1932 (No. 20 of 1932), Section 11 and Ref. No. 15 in the First Schedule.

The duty mentioned at the said Ref. No. 15, but so far only as that duty is chargeable on articles mentioned in paragraph (b) in the second column at the said reference number.

The duty on certain books bound in leather or imitation leather.

5

The Finance Act, 1934 (No. 31 of 1934), Section 8 and Ref. No. 6 in the First Schedule.

The duty mentioned at the said Ref. No. 6, but so far only as that duty is chargeable on articles mentioned in paragraph (d) in the second column at the said reference number.

The duty on cast iron desk and seat standards.

6

The Finance Act, 1934 (No. 31 of 1934), Section 8 and Ref. No. 21 in the First Schedule.

The duty mentioned at the said Ref. No. 21.

The duty on certain articles of woven fabric.

7

The Finance Act, 1934 (No. 31 of 1934), Section 8 and Ref. No. 40 in the First Schedule.

The duty mentioned at the said Ref. No. 40.

The duty on certain aluminium manufactures.

8

The Finance Act, 1934 (No. 31 of 1934), Section 8 and Ref. No. 42 in the First Schedule.

The duty mentioned at the said Ref. No. 42.

The duty on certain wirebound hose.

9

The Finance Act, 1935 (No. 28 of 1935), Section 11 and Ref. No. 4 in Part I of the Second Schedule.

The duty mentioned at the said Ref. No. 4.

The duty on asbestos articles.

10

The Finance Act, 1935 (No. 28 of 1935), Section 11 and Ref. No. 10 in the Second Schedule.

The duty mentioned at the said Ref. No. 10.

The duty on certain glazed pipes and connections.

11

The Finance Act, 1936 (No. 31 of 1936), Section 7 and Ref. No. 14 in the First Schedule.

The duty mentioned at the said Ref. No. 14.

The duty on certain articles of sheet or tubular metal.

12

The Finance Act, 1936 (No. 31 of 1936), Section 7 and Ref. No. 41 in the First Schedule.

The duty mentioned at the said Ref. No. 41, but so far only as that duty is chargeable on articles mentioned in paragraph (b) in the second column at the said reference number.

The duty on certain material for the manufacture of laces.

This Resolution remits certain duties.

The same remarks would apply here. The details are not given in the Schedule.

It really repeals and remits.

It states that the duty on certain aluminium manufactures imposed by the Finance Act of 1934, Section 8, reference No. 40, are being wiped out. Are we to understand that all duties on aluminium manufactures are being wiped out?

Yes, but at the same time, under reference No. 14 in Resolution No. 3, the duties are being imposed on certain specific articles.

That is why I suggest certain explanatory memoranda.

Resolution put and agreed to.
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