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 11th day of May, 1939.
(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).
PART I.
THE FINANCE ACT, 1934 (No. 31 OF 1934).
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Ref. No. |
Section or Schedule Amended |
Nature of Amendment |
General Subject Matter of Amendment |
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1 |
First Schedule, reference number 25. |
(a) The duty mentioned at the said reference number 25, in so far as it is chargeable on articles mentioned in paragraphs (a) and (b) in the second column at the said reference number, shall be charged, levied, and paid at the following rates in lieu of the rate mentioned in the third column at the said reference number, that is to say:— |
The duty on boot sundries. |
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(i) on articles mentioned in the said paragraph (a)—at whichever of the following rates produces, in respect of each particular article, the greater amount of duty, that is to say, the rate of an amount equal to sixty per cent. of the value of the article or the rate of one shilling and six pence the article, and |
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(ii) on articles mentioned in the said paragraph (b)—the rate of an amount equal to sixty per cent. of the value of the article. |
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(b) Paragraph (c) in the second column at the said reference number 25 shall be deleted. |
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(c) The provisions of Section 8 of the Finance Act, 1919, shall apply to the duty mentioned at the said reference number 25 with the substitution of the expression “the area of application of the Acts of the Oireachtas” for the expression “Great Britain and Ireland” and as though articles chargeable with the said duty were mentioned in the Second Schedule to the said Act in the list of goods to which two-thirds of the full rate is made applicable as a preferential rate. |
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2 |
Fourth Schedule, Part II, reference number 11. |
The duty mentioned at reference number 11 in the said Fourth Schedule shall be charged, levied, and paid at the rate of an amount equal to ten per cent. of the value of the article in lieu of the rate mentioned in the third column at the said reference number. |
The motor car duty on certain component parts of chassis. |
PART II.
THE FINANCE ACT, 1935 (No. 28 OF 1935).
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Ref. No. |
Section or Schedule Amended |
Nature of Amendment |
General Subject Matter of Amendment |
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3 |
First Schedule, reference number 13. |
(a) The duty mentioned at the said reference number 13 shall not be charged or levied on any machine which is, in the opinion of the Revenue Commissioners, designed and constructed to be driven by mechanical power, nor on any moulds imported with and for use in such machine. |
The duty on certain moulds and machines for making concrete. |
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(b) Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of the duty mentioned at the said reference number 13 any articles chargeable with that duty either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them or within a specified time or in a specified quantity, but so that no such licence shall be exempt from the provisions of Section 15 of the Finance (Agreement with United Kingdom) Act, 1938 (No. 12 of 1938). |
PART III.
THE FINANCE ACT, 1936 (No. 31 OF 1936).
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Ref. No. |
Section or Schedule Amended |
Nature of Amendment |
General Subject Matter of Amendment |
|
4 |
First Schedule, reference number 11. |
(a) The duty mentioned at the said reference number 11 shall be charged, levied, and paid at the rate of an amount equal to sixty per cent. of the value of the article in lieu of the rate mentioned in the third column at the said reference number. |
The duty on certain cement-mixing machinery. |
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(b) The provisions of Section 8 of the Finance Act, 1919, shall apply to the duty mentioned at the said reference number 11 with the substitution of the expression “the area of application of the Acts of the Oireachtas” for the expression “Great Britain and Ireland,” and as though articles chargeable with the said duty were mentioned in the Second Schedule to the said Act in the list of goods to which two-thirds of the full rate is made applicable as a preferential rate. |
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5 |
First Schedule, reference number 27. |
In the second column at the said reference number 27, as amended at reference number 17 in the Fourth Schedule to the Finance Act, 1937 (No. 18 of 1937), and at reference number 10 in the Second Schedule to the Finance Act, 1938 (No. 25 of 1938), the following paragraph shall be added, that is to say:—“(t) clock cases.” |
Extension of the duty on articles of casein, etc. |
PART IV.
THE FINANCE ACT, 1937 (No. 18 OF 1937).
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Ref. No. |
Section or Schedule Amended |
Nature of Amendment |
General Subject Matter of Amendment |
|
6 |
First Schedule, reference number 12. |
In the second column at the said reference number 12, the words “or a plaiting” shall be inserted after the word “braiding.” |
Extension of the duty on certain braid. |
PART V.
THE FINANCE ACT, 1938 (No. 25 OF 1938).
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Ref. No. |
Section or Schedule Amended |
Nature of Amendment |
General Subject Matter of Amendment |
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7 |
First Schedule, reference number 13. |
In the second column at the said reference number 13, the words “and are completely or substantially assembled” shall be added at the end of paragraph (c). |
The duty on transformers for neon tubes. |
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8 |
First Schedule, reference number 14. |
The duty mentioned at the said reference number 14 shall be charged, levied, and paid at the rate of an amount equal to sixty per cent. of the value of the article in lieu of the rate mentioned in the third column at the said reference number. |
The duty on certain textile floor coverings. |
This is another Customs Resolution giving effect to the change which the Minister for Industry and Commerce proposes to impose.
