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Dáil Éireann debate -
Wednesday, 5 May 1943

Vol. 89 No. 18

Financial Resolutions. - Financial Resolution No. 3—Excise.

I move:—

(1) That the First Schedule to the Finance (1909-10) Act, 1910, shall be amended by the insertion therein at the end thereof of the following provisions, and Part II of that Act shall be construed and have effect accordingly, that is to say:—

"G. Passenger Aircraft Licences.

Licence granted under Section 29 of the Intoxicating Liquor Act, 1943 (No. 7 of 1943) for the sale of intoxicating liquor on an aircraft in flight, to be taken out annually—

Duty of one pound (£1).

Provision Applicable to Passenger Aircraft Licences.

For the purpose of giving jurisdiction, any sale of intoxicating liquor on an aircraft shall be deemed to have taken place either where it has actually taken place or in any place in which the aircraft may be found."

(2) That Section 12 (which relates to the sale of tobacco in railway carriages under excise licence) of the Revenue Act, 1884, shall apply and have effect in relation to aircraft and the proprietors of aircraft in like manner as it applies and has effect in relation to railway carriages and railway companies.

(3) That for the purpose of giving jurisdiction, any sale of tobacco on an aircraft shall be deemed to have taken place either where it has actually taken place or in any place in which the aircraft may be found.

(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).

Question put and agreed to.
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