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31 1936

FINANCE ACT, 1936

PART II.

Customs and Excise.

Imposition of duties in the First Schedule.

7. —(1) There shall be charged, levied, and paid on every of the articles mentioned in the second column of the First Schedule to this Act imported into Saorstát Eireann on or after the 13th day of May, 1936, a duty of customs at the rate stated in the third column of the said First Schedule opposite the mention of the article in the said second column.

(2) Where a percentage is stated in the third column of the First Schedule to this Act opposite the mention of any article in the second column of that Schedule, such statement shall be construed as meaning a rate of duty equal to that percentage of the value of such article.

(3) Wherever it is stated in the fourth column of the First Schedule to this Act that the provisions of section 8 of the Finance Act, 1919, shall apply to a duty mentioned in that Schedule, the provisions of the said section 8 shall apply to that duty with the substitution of the expression “Saorstát Eireann” for the expression “Great Britain and Ireland” and as though the articles chargeable with the said duty were included in the Second Schedule to the said Finance Act, 1919, in the list of goods to which two-thirds of the full rate is made applicable as a preferential rate.

(4) Subject to the provisions of the next preceding sub-section of this section, the provisions (if any) set forth in the fourth column of the First Schedule to this Act at any reference number in that Schedule shall have effect in respect of the duty mentioned at that reference number.

Alteration of duties on sugar.

8. —(1) In lieu of the present customs duties, drawbacks, and allowance (other than duties imposed by a statutory order (for the time being in force) made by the Executive Council and confirmed by Act of the Oireachtas) in respect of sugar, molasses, glucose, and saccharin, there shall be charged, levied, and paid in respect of all sugar, molasses, glucose, and saccharin imported into Saorstát Eireann on or after the 1st day of August, 1936, the customs duties specified in the second column of Part I of the Second Schedule to this Act, and there shall be paid and allowed in respect of all sugar, molasses, glucose, and saccharin so imported: the drawbacks and allowance set out in Part II of the said Second Schedule.

(2) In lieu of the present excise duties, drawbacks, and allowance in respect of sugar, molasses, glucose, and saccharin, there shall, as on and from the 1st day of August, 1936, be charged, levied, and paid in respect of all sugar, molasses, glucose, and saccharin made in Saorstát Eireann the excise duties specified in the third and fourth columns of Part I of the Second Schedule to this Act, and be paid and allowed in respect of all sugar, molasses, glucose, and saccharin so made the drawbacks and allowances set out in Part II of the said Second Schedule.

(3) Section 40 of the Finance Act, 1932 (No. 20 of 1932), shall apply in relation to the customs duties imposed by this section in like manner as the said section applies in relation to the duties mentioned therein.

(4) 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, drawbacks, and allowances imposed or allowed by this section in like manner as those provisions apply in relation to the duties, drawbacks, and allowances mentioned in the said First Schedule, but with and subject to the following modifications, that is to say:—

(a) in clause 5, the 1st day of August, 1936, shall be substituted for the 6th day of May, 1925;

(b) in clause 7, the reference to sections 26 and 27 of the said Finance Act, 1925 , shall be construed as a reference to this section.

(5) Section 25 of the Finance Act, 1931 (No. 31 of 1931), shall apply in relation to the duties, drawbacks, and allowances imposed or allowed by this section in like manner as it applies in relation to the duties, drawbacks, and allowances mentioned therein.

Alteration of duties on articles made from or containing sugar, etc.

9. —(1) In lieu of the duties of customs chargeable under section 13 of the Finance Act, 1935 (No. 28 of 1935), there shall be charged, levied, and paid on all articles (with the exceptions hereinafter mentioned) imported into Saorstát Eireann on or after the 1st day of August, 1936, and made from or containing sugar or other sweetening matter, a duty of customs at the following rates, that is to say:—

(a) if the article is prescribed in the official import list to be entered on importation by weight, at the rate of two pence the pound, and

(b) if the article, is prescribed in the official import list to be entered on importation by measure, at the rate of one shilling and eight pence the gallon.

(2) The duty imposed by this section shall not be charged or levied on any of the following articles, that is to say:—

(a) beer,

(b) cider,

(c) cocoa preparations,

(d) condensed full cream milk,

(e) fruits in syrup in sealed tins or cans,

(f) glucose,

(g) herb beer,

(h) honey, including artificial honey,

(i) molasses (including invert sugar and all other sugar and extracts from sugar which cannot be completely tested by the polariscope),

(j) perry,

(k) polishing preparations,

(l) prepared liquid or quasi-liquid sauces or condiments,

(m) saccharin (including substances of a like nature or use),

(n) soaps and soap powders and all descriptions of soap substitutes,

(o) soups,

(p) spirits,

(q) sugar,

(r) articles charged with duty as sugar confectionery

(s) table waters,

(t) tobacco,

(u) toilet preparations,

(v) wine.

(3) The duty imposed by this section shall be in addition to any duty for the time being chargeable under a statutory order made by the Executive Council and confirmed by Act of the Oireachtas, and shall also be in addition to any duty chargeable in respect of any spirits used in the manufacture or preparation, of the article, but in lieu of any duty which might otherwise be chargeable on any other ingredient used in the manufacture or preparation of the article.

(4) Section 40 of the Finance Act, 1932 (No. 20 of 1932), shall apply in relation to the duty imposed by this section in like manner as the said section applies in relation to the duties mentioned therein.

Duty on sheet or plate glass.

10. —(1) There shall be charged, levied, and paid on every of the following articles (subject to the exceptions mentioned in the next following sub-section of this section) imported into Saorstát Eireann on or after the 13th day of May, 1936, a duty of customs at the several rates hereinafter respectively mentioned, that is to say:—

(a) on sheet or plate glass which has not been subjected to any process of working other than polishing, but excluding any such glass which is ribbed, fluted, figured, foliated, decorated, reinforced, coloured, or opal—at the rate of twenty shillings the hundredweight;

(b) on sheet or plate glass which has been silvered or metallised—at the rate of one hundred and twenty shillings the hundredweight;

(c) on all other sheet or plate glass—at the rate of sixty shillings the hundredweight;

(d) on mirrors (whether framed or not framed or backed or not backed), shelves, and table-tops made wholly or mainly of sheet glass or of plate glass or of a combination of sheet glass and plate glass—at the rate of one hundred and twenty shillings the hundredweight.

(2) The duty imposed by this section shall not be charged or levied on any article mentioned in the next preceding sub-section of this section in respect of which it is shown to the satisfaction of the Revenue Commissioners that such article or any glass forming part of such article has been subjected to a process of bending: or curving.

(3) 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 imposed by this section any articles chargeable with such 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.

Entertainments duty in respect of cinematographic exhibitions.

11. —(1) In this section—

the expression “entertainments duty” means the excise duty referred to by that name in and chargeable under section 1 of the Finance (New Duties) Act, 1916, as amended by subsequent enactments;

the expression “personal performance” means an entertainment the performers in which are personally present and performing and which consists of one or more of the following matters, that is to say:—

(a) a dramatic performance,

(b) a musical concert, whether vocal or instrumental or both vocal and instrumental,

(c) a number of variety items or turns such as are ordinarily given in a music-hall;

the expression “cinematographic exhibition” means an entertainment which consists of an exhibition of moving pictures or other optical effects produced by means of a cinematograph or similar apparatus, whether accompanied or not accompanied by vocal or other sounds produced by mechanical means.

(2) On and after the 5th day of July, 1936, entertainments duty on all payments for admission to any entertainment which consists wholly or mainly of a cinematographic exhibition shall (save as is otherwise provided by the next following sub-section of this section) be charged, levied, and paid at the following rates in lieu of the rates specified in sub-section (2) of section 24 of the Finance Act, 1935 (No. 28 of 1935), that is to say:—

Where the payment for admission, excluding duty,

Rate of Duty

s.

d.

s.

d.

s.

d.

exceeds

0

4

and does

not exceed

0

0

1 ½

0

0

7

0

2

0

7

0

9

0

3

0

9

0

11½

0

4 ½

0

11½

0

6

0

6

1

6

1

10

0

9

1

10

2

11

1

2

11

4

0

1

6

4

0

1s. 6d. for the first 4s. and 1s. 6d. for every additional 4s. or part of 4s.

(3) Section 22 (which relates to the exemption of stage plays, etc., from entertainments duty) of the Finance Act, 1931 (No. 31 of 1931), shall not apply, on or after the 23rd day of August, 1936, to any entertainment in a theatre in respect of which letters patent have been issued and are in force under the Act of the Parliament of Ireland passed in the year 1786 and entitled “An Act for Regulating the Stage in the City and County of Dublin,” and in lieu thereof the following provisions shall have effect as on and from the said 23rd day of August, 1936, that is to say:—

(a) entertainments duty shall not be charged or levied on payments for admission to any entertainment in any such theatre as aforesaid where the Revenue Commissioners are satisfied either—

(i) that such entertainment consists wholly of a personal performance, or

(ii) that such entertainment consists partly of a personal performance and partly of a cinematographic exhibition and that such personal performance constitutes not less than seventy-five per cent. of the whole entertainment;

(b) entertainments duty shall be charged, levied, and paid on all payments for admission to any entertainment in any such theatre as aforesaid at the rates set forth in the next preceding sub-section of this section where the Revenue Commissioners are satisfied—

(i) that such entertainment consists partly of a personal performance and partly of a cinematographic exhibition, and

(ii) that the next preceding paragraph of this sub-section does not apply to such entertainment;

(c) where—

(i) entertainments duty has been paid on payments for admission to an entertainment in any such theatre as aforesaid, and

(ii) such duty was charged on the basis of certified returns of such payments for admission furnished by the proprietor of such theatre to the Revenue Commissioners, and

(iii) the Revenue Commissioners are satisfied that such entertainment consisted partly of a personal performance and partly of a cinematographic exhibition and that such personal performance constituted less than seventy-five per cent. and not less than thirty-five per cent. of the whole entertainment,

the Revenue Commissioners shall repay to the proprietor of such entertainment an amount equal to one-half of the said duty so charged and paid.

Certain exemptions from entertainments duty.

12. —As on and from the 1st day of July, 1936, entertainments duty within the meaning of and chargeable under section 1 of the Finance (New Duties) Act, 1916, as amended by subsequent enactments shall not be charged or levied on any entertainment in respect of which it is proved to the satisfaction of the Revenue Commissioners—

(a) that the entertainment is promoted by the Irish Amateur Fencing Federation or by a club duly affiliated to or under the direct control of that Federation and that the entertainment consists solely of an exhibition of the sport of fencing, or

(b) that the entertainment is promoted by the Irish Free State Table Tennis Association or by a club duly affiliated to or under the direct control of that Association and that the entertainment consists solely of an exhibition of the game of table tennis.

Termination of certain customs duties.

13. —(1) The several duties mentioned in the third column of the Third Schedule to this Act and respectively imposed by the enactments mentioned in the second column of that Schedule shall not be charged or levied on any articles imported into Saorstát Eireann on or after the 13th day of May, 1936.

(2) The particulars stated in the fourth column of the Third Schedule to this Act are inserted in the said Third Schedule solely to facilitate identification of the several duties mentioned in the third column of the said Third Schedule, and accordingly nothing contained in the said fourth column shall affect the construction or limit or control the operation of this section and the second and third columns of the said Third Schedule.

Termination of duty on glass in sheets or strips.

14. —The duty of customs imposed by section 11 of the Finance Act, 1935 (No. 28 of 1935), and mentioned at reference number 13 in the Second Schedule to that Act shall not be charged or levied on any article imported into Saorstát Eireann on or after the 1st day of September, 1936.

Amendments of certain Finance Acts.

15. —(1) Every Act mentioned at the head of a Part of the Fourth Schedule to this Act shall be amended as follows, that is to say, every section, sub-section, schedule, or reference number of or in such Act which is mentioned in the second column of the said Part of the said Fourth Schedule shall be amended in the manner stated in the third column of the said Part of the said Fourth Schedule opposite the mention of such section, sub-section, schedule, or reference number (as the case may be) in the said second column.

(2) Every amendment which is so stated as aforesaid in the Fourth Schedule to this Act shall (save as is otherwise provided in the third column of the said Fourth Schedule) have effect as on and from the 13th day of May, 1936.

(3) The particulars stated in the fourth column of the Fourth Schedule to this Act are inserted in the said Fourth Schedule solely to facilitate the identification of the duties respectively affected by the several amendments mentioned in the said Fourth Schedule, and accordingly nothing contained in the said fourth column shall affect the construction of this section or the said Fourth Schedule or operate to extend, limit, or control the extent or effect of any amendment mentioned in the said Fourth Schedule.

Amendment of Section 20 of and the Third Schedule to the Finance Act, 1926 .

16. —(1) The Third Schedule to the Finance Act, 1926 (No. 35 of 1926), shall be and is hereby amended as on and from the 13th day of May, 1936, as follows, and section 20 of that Act and the said Third Schedule shall have effect accordingly, that is to say:—

(a) the following proviso shall be inserted in paragraph 5 of the said Third Schedule at the end of that paragraph, that is to say:— “In the case of a vehicle to which this paragraph applies and which is not electrically propelled and which exceeds one ton but does not exceed one and one-quarter tons in weight unladen and in respect of which it is shown to the satisfaction of the Minister for Industry and Commerce that such vehicle was assembled in Saorstát Éireann in a manner and to an extent for the time being approved of by the said Minister and was so assembled, either wholly or to an extent for the time being approved of by the said Minister, from parts manufactured in Saorstát Éireann, duty shall be charged, levied, and paid in respect of such vehicle at the rate of twenty pounds in lieu of the above-mentioned rate of thirty pounds.”;

(b) the following proviso shall be inserted in paragraph 6 of the said Third Schedule at the end of that paragraph, that is to say:— “In the case of any vehicle to which sub-paragraph (c) of this paragraph applies and which is not electrically propelled, and which exceeds sixteen horse-power, and in respect of which it is shown to the satisfaction of the Minister for Industry and Commerce that such vehicle was assembled in Saorstát Éireann in a manner and to an extent for the time being approved of by the said Minister and was so assembled, either wholly or to an extent for the time being approved of by the said Minister, from parts manufactured in Saorstát Éireann, no duty shall be charged or levied in respect of the excess of the horse-power of such vehicle above sixteen horse-power.”

(2) Paragraphs (b) and (f) of section 7 of the Finance (Customs and Excise Duties) Act, 1933 (No. 52 of 1933), shall be repealed as on and from the 13th day of May, 1936.

(3) The amendment and repeal effected by the foregoing sub-sections of this section shall not apply or have effect in relation to any vehicle which is shown to the satisfaction of the Minister for Industry and Commerce to have been assembled before the 13th day of May, 1936.

Exemption of articles for the personal use of the importer.

17. —Whenever the Revenue Commissioners are satisfied, in respect of an article imported into Saorstát Eireann on or after the 13th day of May, 1936, and chargeable with a duty of customs in force on the said 13th day of May, 1936, or lawfully imposed by any means at any time after that day—

(a) that the importer of such article either has, within six months before the importation of such article, begun to reside in Saorstát Eireann or bona fide intends at the time of such importation to begin to reside in Saorstát Eireann within six months after such importation and, in either case, bona fide intends to reside permanently in Saorstát Eireann, and

(b) that prior to the commencement of such permanent residence in Saorstát Eireann or to such importation (whichever is the earlier) such article had been used by the importer thereof or his family or household living with him or had been used (otherwise than as stock-in-trade or as manufactured or partly manufactured stock-in-trade, or as material, ingredient, or component part for the manufacture of stock-in-trade) by the importer for the purpose of his trade or business and in either case had been bought or acquired by such importer or by a member of his family or household living with him for substantial use outside Saorstát Eireann, and

(c) that such article is being imported into Saorstát Eireann for the use of the importer or his family or household living with him or for use (otherwise than as aforesaid) by the importer for the purpose of his trade or business,

the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, permit such article to be imported without payment of the said duty.

Divers exemptions from all duties of Customs.

18. —The Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, allow any of the following articles, imported into Saorstát Eireann after the passing of this Act and chargeable on such importation with a duty of customs (whenever and however imposed), to be imported without payment of such duty or repay any such duty paid on the importation of such article, that is to say:—

(a) an article which, in the opinion of the Revenue Commissioners, is an article of personal, domestic, or household use or ornament of a portable character and in respect of which the Revenue Commissioners are satisfied that it was given by a person ordinarily resident outside Saorstát Eireann as a wedding present to a person who is about to be married or was married within six months before the importation of such article and who is, or was before such marriage, ordinarily resident outside Saorstát Eireann and intends to reside permanently in Saorstát Eireann after such marriage;

(b) an article in respect of which the Revenue Commissioners are satisfied that it is part of the personal estate of a person who has died outside Saorstát Eireann, and that the article is being imported by the personal representative of such deceased person or by a person who was related by blood to or connected by marriage with such deceased person and has become entitled to the article under the will or by virtue of the intestacy of such deceased person;

(c) a photograph, print, framed picture, article of sculpture, or article of pottery which is shown, to the satisfaction of the Revenue Commissioners, to be imported for inclusion in an exhibition of like articles promoted or organised by an academy, society, or club in Saorstát Eireann not established or conducted for profit, notwithstanding that such article may in certain events be retained in Saorstát Eireann after the conclusion of such exhibition;

(d) a cup, bowl, shield, or other similar article which is shown, to the satisfaction of the Revenue Commissioners, to have been presented by a foreign government or a department of a foreign government or by the head of a foreign state or government to an academy, society, club, or other organisation in Saorstát Eireann which is not established or conducted for profit;

(e) an article which is shown, to the satisfaction of the Revenue Commissioners, to have been awarded or presented outside Saorstát Eireann to the person by or on whose behalf it is imported for distinction in art, literature, science, or sport, or for public service, or otherwise as a reward for or record of meritorious conduct or achievement;

(f) an article which, in the opinion of the Revenue Commissioners, is a religious medal, religious badge, or religious leaflet and is shown, to the satisfaction of the Revenue Commissioners, to be imported by the organisers in Saorstát Eireann of a pious or charitable organisation the headquarters of which are outside Saorstát Eireann or by a member of or subscriber to any such organisation;

(g) a religious medal which is shown, to the satisfaction of the Revenue Commissioners, to be imported personally by a pilgrim returning to Saorstát Eireann from a pilgrimage and to be so imported for a purpose other than sale;

(h) an article which is imported for or on behalf of the Post Office of the United Kingdom of Great Britain and Northern Ireland and in respect of which it is shown to the satisfaction of the Revenue Commissioners that such article is being so imported solely for use in the maintenance or repair of postal, telegraphic, or telephonic communications;

(i) a ship or other vessel which is shown, to the satisfaction of the Revenue Commissioners, to be brought to Saorstát Eireann for the purpose of being broken up in Saorstát Eireann or an article which is shown, to the satisfaction aforesaid, to form part of or to have been and, at the time of importation, to be part of the ordinary fittings or equipment of any such ship or other vessel.

Amendment of Section 205 of the Customs Consolidation Act, 1876.

19. —Whenever an officer of customs and excise is entitled, by virtue of section 205 of the Customs Consolidation Act, 1876, to enter and search, under a warrant issued under that section, a house or other place and seize and carry away uncustomed or prohibited goods found therein, such officer shall also be entitled (whether he does or does not seize or carry away any such goods) to seize and carry away all or any books or other documents found by him in such house or other place which he reasonably believes to relate to transactions in contravention of the laws relating to customs.

Provisions in aid of the detection and conviction of smugglers.

20. —(1) In this section the expression “officer of customs and excise” includes any person in the public service who is for the time being employed in the prevention of smuggling.

(2) This section applies to all goods which would, if they were imported into Saorstát Eireann, be chargeable on such importation with a duty of customs (whenever or however imposed) and to all goods of a class or description the importation of which into Saorstát Eireann is for the time being prohibited by law or for the importation of which a licence or other special authorisation is for the time being required by law.

(3) Whenever an officer of customs and excise or a member of the Gárda Síochána reasonably suspects that any goods to which this section applies have been imported into Saorstát Eireann or have been so imported without payment of a duty of customs chargeable on such importation or without a licence or other special authorisation required by law for such importation, such officer or member (as the case may be) may require any person in whose possession or control or on or in whose land or premises or in the immediate vicinity of whose land or premises such goods are found by such officer or member, to give to such officer or member all information relevant to all or any of the following subjects of inquiry which is in the possession or knowledge of such person and to produce to such officer or member all documents relevant to any such subject of inquiry which are in the possession or custody of such person, that is to say:—

(a) whether such goods were or were not imported into Saorstát Eireann, and

(b) if such goods were so imported, the person by whom and the place and time at which they were so imported, and

(c) if such goods were so imported and were chargeable with a duty of customs on such importation, whether such duty was or was not paid and, if such duty was paid, the time and place of payment, and

(d) if such goods were so imported and a licence or other special authorisation was required by law for such importation, whether such licence or authorisation was or was not obtained.

(4) Every person who is required by an officer of customs and excise or a member of the Gárda Síochána under the powers in that behalf conferred by the next preceding sub-section of this section to give to such officer or member (as the case may be) any such information as is mentioned in that sub-section or to produce any such document as is so mentioned, shall forthwith to the best of his knowledge and ability so give such information or produce such document (as the case may be), and if he fails or refuses so to do or gives any such information which is to his knowledge false or misleading he shall be guilty of an offence under this section and shall be liable on summary conviction thereof to a customs penalty of fifty pounds.

(5) Whenever a person is guilty of any such failure or refusal as is declared by the next preceding sub-section of this section to be an offence under this section, such failure or refusal (whether such person has or has not been prosecuted for such offence) shall, in any proceedings against such person for an offence against or contravention of the laws relating to customs alleged to have been committed by him in regard to the goods to which such failure or refusal related, be evidence until the contrary is proved that such goods had been imported into Saorstát Eireann by such person and had been so imported without payment of the duties of customs (if any) chargeable on such importation and without the licence or other special authorisation (if any) required by law for such importation.

(6) Whenever a person, in whose possession or control or on or in whose land or premises or in the immediate vicinity of whose land or premises any goods to which this section applies were found by an officer of customs and excise or by a member of the Gárda Síochána, is charged in any legal proceedings with an offence against or a contravention of the laws relating to customs alleged to have been committed by him in relation to those goods, such goods shall, until the contrary is proved by such person, be presumed without further evidence to have been imported into Saorstát Eireann by such person and to have been so imported without payment of the duties of customs (if any) chargeable on such importation and without the licence or other special authorisation (if any) required by law for such importation.

Exemptions from duty for certain air-services.

21. —Whenever the Minister for Finance so thinks proper, the Revenue Commissioners may, subject to compliance with any conditions which they may think fit to prescribe, permit the importation or delivery without payment of any duty of customs or of excise of any article required for or in connection with any of the following things, that is to say:—

(a) the establishment or maintenance of a transatlantic air service using or involving the use of an airport in Saorstát Eireann, or

(b) the establishment or maintenance of radio or meteorological services or other aids to air navigation ancillary to any such transatlantic air service, or

(c) experimental purposes in connection with the establishment or maintenance of any such transatlantic air service.

Warehousing of dutiable hydrocarbon oil.

22. —The Revenue Commissioners may, if they so think fit, allow any hydrocarbon oil which is liable to a duty of excise to be warehoused without payment of duty, and may, if and so far as they so think proper, remit duty on any deficiency arising in oil so warehoused where they are satisfied that no part of such deficiency was caused by illegal or improper means.

Payment of licence duty by cheque.

23. —Any person required or authorised by law to grant a licence on being paid a duty of excise payable on or in respect of such licence may, if he so thinks fit, grant such licence on receiving a cheque for the amount of such duty, and whenever any such licence is so granted the following provisions shall have effect, that is to say:—

(a) if such cheque is dishonoured, such licence shall be void as from the grant thereof;

(b) the person by whom such licence was so granted (in this section referred to as the licensor) shall, as soon as may be after such dishonour comes to his knowledge, send to the person to whom such licence was so granted (in this section referred to as the licensee) a notice in writing requiring him to deliver up such licence to the licensor within ten days after the sending of such notice;

(c) the licensee shall deliver up such licence to the licensor within the said ten days and if he fails so to do he shall be guilty of an offence under this section and shall be liable on summary conviction thereof to an excise penalty of fifty pounds;

(d) the said notice shall be sent to the licensee by registered post addressed to him at his address as stated in such licence or, where no such address is so stated, at the address furnished by him to the licensor at the time of the grant of such licence.

Amendment of Section 27 of the Finance Act, 1934 .

24. —The powers to which section 27 (which is a general provision for penalty for breach of condition) of the Finance Act, 1934 (No. 31 of 1934), applies shall include every power to impose any such condition as is mentioned in that section which is or shall be conferred, expressly or by implication, on the Revenue Commissioners by this Act or by any other Act passed (whether before or after this Act) after the said Finance Act, 1934 , and accordingly the penal provision of the said section 27 shall extend and apply to every act (whether of commission or omission) done after the passing of this Act which is a breach of a condition so imposed either before or after the passing of this Act,