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, 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, 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 have effect as on and from the 9th day of May, 1940.
(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 amendments 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.
THE FINANCE ACT, 1932 (No. 20 OF 1932).
|
Ref. No. |
Section or Schedule Amended |
Nature of Amendment. |
General Subject Matter of Amendment |
|
1 |
Section 22. |
Paragraph (g) of sub-section (7) (being the paragraph inserted in the said sub-section by section 6 of the Finance (Customs and Excise Duties) Act, 1933 (No. 52 of 1933), and set out at reference number 4 in the Second Schedule to that Act as amended by the Emergency Imposition of Duties (No. 121) Order, 1937, made under the Emergency Imposition of Duties Act, 1932 (No. 16 of 1932)) shall be deleted and the following paragraph substituted, that is to say:— |
The duty on packages. |
|
“(g) any article (not being a single substantially pure chemical element or compound) which, in the opinion of the Revenue Commissioners, is ordinarily used as a disinfectant, insecticide, verminicide, vermicide, or fungicide and which is suitable for such use either without any process of preparation or on the mere addition of water, but excluding any of the following articles, that is to say, formaldehyde, formalin, flycatchers, and seed dressings.” |
PART II
THE FINANCE ACT. 1935 (No. 28 OF 1935).
|
Ref. No. |
Section or Schedule Amended |
Nature of Amendment. |
General Subject Matter of Amendment |
|
2 |
First Schedule, reference number 28. |
In paragraph (c) in the second column at the said reference number 28, the words “sheets and slabs of work” shall be inserted after the word “valves.” |
The duty on refrigerating apparatus. |
