I move:—
(1) That the customs duties chargeable in respect of sugar, molasses, glucose and saccharin under Section 2 of the Finance (No. 2) Act, 1939 (No. 33 of 1939), shall cease to be chargeable or leviable as on and from the 1st day of June, 1946.
(2) That the excise duties chargeable in respect of sugar, molasses, glucose and saccharin under Section 2 of the Finance (No. 2) Act, 1939, shall cease to be chargeable or leviable as on and from the 1st day of June, 1946.
(3) That there shall, as on and from the 1st day of June, 1946, be charged, levied and paid on all glucose and saccharin imported into the State the customs duties specified in the second column of Part I of the Schedule to this Resolution and there shall be paid in respect of all glucose and saccharin so imported, the drawbacks set out in Part II of the said Schedule.
(4) That there shall, as on and from the 1st day of June, 1946, be charged, levied and paid on all glucose and saccharin made within the State the excise duties specified in the third column of Part I of the Schedule to this Resolution and there shall be paid in respect of all glucose and saccharin so made, the drawbacks set out in Part II of the said Schedule.
(5) That Section 40 of the Finance Act, 1932 (No. 20 of 1932), shall apply in relation to the customs duties imposed by this Resolution in like manner as the said section applies in relation to the duties mentioned therein.
(6) That the provisions contained in Part III of the First Schedule to the Finance Act, 1925 (No. 28 of 1925), shall apply in relation to the duties and drawbacks imposed or allowed by this Resolution in like manner as those provisions apply in relation to the duties and drawbacks mentioned in the said First Schedule, but with and subject to the following modifications, that is to say:—
(a) clause 2 shall be deleted;
(b) in clause 5, the 1st day of June, 1946, shall be substituted for the 6th day of May, 1925;
(c) in clause 7, the reference to Sections 26 and 27 of the said Finance Act, 1925, shall be construed as a reference to this Resolution.
(7) That Section 24 of the Finance Act, 1933 (No. 31 of 1933), shall not apply or have effect in relation to the customs duties imposed by this Resolution.
(8) 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.
GLUCOSE AND SACCHARIN—RATES OF DUTIES AND DRAWBACKS.
PART I.
Duties.
|
Goods |
CustomsDuties |
ExciseDuties |
|||
|
s. |
d. |
s. |
d. |
||
|
Glucose:— |
|||||
|
Solid |
the cwt. |
15 |
5 |
15 |
5 |
|
Liquid |
,, |
11 |
2 |
11 |
2 |
|
Saccharin (including substances of a like nature and use) |
the oz. |
7 |
0 |
7 |
0 |
PART II.
Drawbacks.
A.—Customs.
|
Nature of Drawback |
Amount of Rate of Drawback |
|
(1)Drawback on the deposit in a bonded warehouse for export of beer in the brewing of which duty-paid glucose has been used. |
An amount equal to the duty paid in respect of the glucose. |
|
(2)Drawback on the export, or on the shipment or deposit in a bonded warehouse for use as ship's stores, of goods (other than beer) in the manufacture or preparation of which in the State any duty-paid glucose or saccharin has been used. |
An amount equal to the duty chargeable in respect of that quantity of the glucose or saccharin which appears to the satisfaction of the Revenue Commissioners to have been used in the manufacture or preparation of the goods, or, in the case of residual products, to be contained in the goods. |
B—Excise.
|
Nature of Drawback |
Amount of Rate of Drawback |
|
(1)Drawback on the export, or on the shipment or deposit in a bonded warehouse for use as ship's stores of duty-paid glucose or saccharin. |
An amount equal to the duty paid. |
|
(2)Drawback on the deposit in a bonded warehouse for export of beer in the brewing of which duty-paid glucose has been used. |
An amount equal to the duty paid. |
|
(3)Drawback on the export, or on the shipment or deposit in a bonded warehouse for use as ship's stores, of goods (other than beer) in the manufacture or preparation of which in the State any duty-paid glucose or saccharin has been used. |
An amount equal to the duty paid in respect of that quantity of glucose or saccharin which appears to the satisfaction of the Revenue Commissioners to have been used in the manufacture or preparation of the goods. |
|
(4)Drawback on the deposit of duty-paid glucose in a warehouse approved by the Revenue Commissioners under Section 2 of the Manufactured Tobacco Act, 1863, for the manufacture of cavendish and negrohead tobacco. |
An amount equal to the drawback which would have been payable on the export of the glucose. |