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Dáil Éireann debate -
Wednesday, 7 May 1941

Vol. 83 No. 1

Financial Resolutions. - Resolution No. 14—Motor Car Duty.

I move:—

(1) That neither the duty imposed by Section 11 of the Finance Act, 1928 (No. 11 of 1928), nor the motor car duty imposed by Section 12 of the Finance Act, 1934 (No. 31 of 1934), shall be charged or levied on any motor tractor (within the meaning of the said Section 12) imported on or after the 8th day of May, 1941, which is, in the opinion of the Revenue Commissioners, designed and constructed for use for agricultural purposes or on any article so imported which is, in the opinion aforesaid, a component part of an accessory of a motor tractor (within the meaning of the said Section 12) designed and constructed as aforesaid.

(2) That the following enactments shall be repealed, that is to say—

(a) so much of sub-section (1) of Section 13 of the Finance Act, 1928 (No. 11 of 1928), as relates to motor tractors or to component parts or accessories of motor tractors;

(b) paragraph (b) of sub-section (7) of Section 12 of the Finance Act, 1934 (No. 31 of 1934), and so much of paragraph (c) of the said sub-section (7) as relates to component parts or accessories of any such tractor as is mentioned in the said paragraph (b).

(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).

Question put and agreed to.
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