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18 1939

FINANCE ACT, 1939

THIRD SCHEDULE.

Amendments of certain Finance Acts.

Part I.

The Finance Act, 1932 (No. 20 of 1932).

Ref. No.

Section or Schedule Amended.

Nature of Amendment.

General Subject Matter of Amendment.

1

First Schedule, reference number 35.

The following words shall be added at the end of the second column (after the words added thereto at reference number 5 in the Eighth Schedule to the Finance Act, 1935 (No. 28 of 1935) ), that is to say:—“and live or dead bait for fish, and any article (whether edible or inedible) which, in the opinion of the Revenue Commissioners, is intended to be attached to or form part of a fishing line or hook for the purpose of attracting fish to the hook.”

The duty on sports requisites.

Part II.

The Finance Act, 1934 (No. 31 of 1934).

Ref. No.

Section or Schedule Amended.

Nature of Amendment.

General Subject Matter of Amendment.

2

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:—

(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

(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.

(b) Paragraph (c) in the second column at the said reference number 25 shall be deleted.

(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 Oireachcas” 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.

The duty on boot sundries.

3

Fourth Schedule Part II, reference number II.

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 οn certain component parts of chassis.

Part III.

The Finance Act, 1935 (No. 28 of 1935).

Ref. No.

Section or Schedule Amended.

Nature of Amendment.

General Subject Matter of Amendment,

4

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.

(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 rise 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).

The duty on certain moulds and machines for making concrete.

5

Second Schedule, reference number 15.

Whenever the Revenue Commissioners are satisfied that any paper imported on or after the 13th day of June, 1939, and chargeable with the duty mentioned at the said reference number 15 is intended for use in the printing of paper-covered novels, the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, permit such paper to be imported without payment of the said duty or may repay any such duty paid at importation.

The duty on unprinted paper.

Part IV.

The Finance Act, 1936 (No. 31 of 1936).

Ref. No.

Section or Schedule Amended.

Nature of Amendment.

General Subject Matter of Amendment.

6

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.

(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.

The duty on certain cement-mixing machinery.

7

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 V.

The Finance Act, 1937 (No. 18 of 1937).

Ref. No.

Section or Schedule Amended.

Nature of Amendment.

General Subject Matter of Amendment.

8

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 οn certain braid.

Part VI.

The Finance Act, 1938 (No. 25 of 1938).

Ref. No.

Section or Schedule Amended.

Nature of Amendment.

General Subject Matter of Amendment.

9

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.

10

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.