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18 1950

FINANCE ACT, 1950

PART II.

Customs and Excise.

Cesser of preferential rates of customs duties on unmanufactured tobacco.

5. Section 15 of the Finance Act, 1949 (No. 13 of 1949), shall cease to have effect as on and from the 31st day of July, 1950, except in relation to—

(a) unmanufactured tobacco in a bonded warehouse on that date, and

(b) unmanufactured tobacco as respects which it is shown to the satisfaction of the Revenue Commissioners that such tobacco was purchased before that date for the purpose of being imported into the State.

Entertainments duty—entertainment proceeds of which are for educational, philanthropic, or charitable purposes.

6. —Subsection (4) of section 10 of the Finance Act, 1943 (No. 16 of 1943), is hereby amended, as respects entertainments held on or after the 1st day of August, 1950, by the substitution of the words “fifty per cent.” for the words “thirty per cent.”

Entertainments duty—entertainment consisting of amateur wrestling.

7. —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 payments for admission to any entertainment in respect of which it is proved to the satisfaction of the Revenue Commissioners that the entertainment is promoted by the Irish Amateur Wrestling Association or by a club affiliated to or under the direct control of that association, and that the entertainment consists solely of an exhibition of the sport of wrestling at or in connection with which no money is awarded or paid to any of the participants or contestants whether as a prize, remuneration, or otherwise.

Appraisers' licences—exemption.

8. —(1) On and after the 6th day of July, 1950, a person who is authorised to conduct auctions by virtue of—

(a) an auctioneer's licence granted under section 8 of the Auctioneers and House Agents Act, 1947 (No. 10 of 1947), and for the time being in force, or

(b) an auction permit granted under section 9 of that Act and for the time being in force,

may act as an appraiser within the meaning of the Appraisers Licences Act, 1806, without being licensed under that Act.

(2) Section 7 of the Appraisers Licences Act, 1806, shall be repealed as on and from the 6th day of July, 1950.

Regulations in relation to aerodromes, aircraft, etc.

9. —(1) The Minister for Finance may by regulations make such provision as appears to him to be requisite or expedient for all or any of the following purposes:—

(a) applying any of the provisions of the Customs Acts, subject to such modifications as he considers appropriate, in relation to aerodromes and to aircraft and persons, goods, mails, stores and baggage carried therein, disembarked or unladen therefrom or embarked or laden thereon;

(b) adapting or modifying any of the provisions of the statutes which relate to the duties of excise and the management of those duties in relation to aerodromes and to aircraft and persons, goods, mails, stores and baggage carried therein, disembarked or unladen therefrom or embarked or laden thereon;

(c) preventing smuggling by air;

(d) carrying out, in so far as they relate to the Customs, the provisions of the Chicago Convention.

In this subsection, the expression “the Chicago Convention” has the same meaning as it has in Part II of the Air Navigation and Transport Act, 1946 (No. 23 of 1946), as amended by section 9 of the Air Navigation and Transport Act, 1950 (No. 4 of 1950).

(2) If any person contravenes, whether by act or omission, any regulation under this section, he shall, in addition to any other penalty to which he may be liable, be guilty of an offence against the Customs Acts and shall be liable on summary conviction thereof to a Customs penalty not exceeding one hundred pounds, and he may either be detained or proceeded against by summons.

(3) Any goods in respect of which an offence under this section may have been committed, together with all aircraft, ships, boats, vehicles, animals and other things used in their conveyance, shall be forfeited.

(4) On the making of the first regulations under this section for the purposes specified in paragraph (d) of subsection (1) of this section, regulations 61 and 63 of the Air Navigation (General) Regulations, 1930 (S.R. & O., No. 26 of 1930), shall cease to have effect.