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20 1957

FINANCE ACT, 1957

PART II.

Customs and Excise.

Tobacco.

7. —(1) In this section—

the Act of 1932” means the Finance Act, 1932 (No. 20 of 1932);

the Act of 1934” means the Finance Act, 1934 (No. 31 of 1934);

the Act of 1956” means the Finance Act, 1956 (No. 22 of 1956).

(2) The duty of customs on tobacco imposed by section 20 of the Act of 1932 shall, as on and from the 9th day of May, 1957, be charged, levied and paid at the several rates specified in Part I of the Schedule to this Act in lieu of the several rates at which the said duty is now chargeable by virtue of section 8 of the Act of 1956.

(3) The duty of excise on tobacco imposed by section 19 of the Act of 1934 shall, as on and from the 9th day of May, 1957, be charged, levied and paid at the several rates specified in Part II of the Schedule to this Act in lieu of the several rates at which the said duty is now chargeable by virtue of section 8 of the Act of 1956.

(4) Subsections (3) and (4) of the said section 19 of the Act of 1934, and subsection (5) thereof subject to subsection (5) of this section, shall apply to tobacco which is chargeable with the duty of excise imposed by subsection (1) of the said section 19 at a rate specified in Part II of the Schedule to this Act, and for the purpose of such application references in the said subsections (3), (4) and (5) of the said section 19 to Part I of the Sixth Schedule to the said Act of 1934 shall be construed and have effect as references to Part II of the Schedule to this Act.

(5) The rebate on unmanufactured tobacco mentioned in subsection (3) of section 20 of the Act of 1932, as amended by section 18 of the Act of 1934, and in subsection (5) of section 19 of the Act of 1934, shall, on and from the 9th day of May, 1957, be at the rate of five pence per pound.

(6) The rebate on hard pressed tobacco mentioned in subsection (2) of section 17 of the Finance Act, 1940 (No. 14 of 1940), shall, in respect of any such tobacco sold and sent out for use within the State by any licensed manufacturer on or after the 9th day of May, 1957, be at the rate of twelve shillings and ten pence per pound.

(7) As respects unmanufactured tobacco which, apart from this subsection, would be entitled by virtue of section 5 of the Finance Act, 1950 (No. 18 of 1950), to the preferential rates of customs duties specified in the Second Schedule to the Finance Act, 1949 (No. 13 of 1949), the duty of customs chargeable thereon on delivery from bonded warehouse shall, as on and from the 9th day of May, 1957, be charged, levied and paid at the rates for unmanufactured tobacco specified in Part III of the Schedule to this Act.

Tobacco (excise duty on certain stocks).

8. —(1) Subject to the provisions of subsection (2) of this section, there shall be charged, levied and paid on all stocks of tobacco of every description which at five o'clock in the afternoon of the 8th day of May, 1957, are in the ownership or possession of a licensed manufacturer of tobacco and in any place in the State other than a bonded warehouse, a duty of excise, payable by the manufacturer, at the following rate, that is to say:

(a) so far as the stocks consist of unmanufactured tobacco, three shillings and two pence for every pound weight of the stocks, and

(b) so far as the stocks consist of tobacco (including snuff) other than unmanufactured tobacco, three shillings and two pence for every pound weight of unmanufactured tobacco from which, in the opinion of the Revenue Commissioners, the stocks were derived.

(2) The duty imposed by subsection (1) of this section shall not be chargeable on any manufactured tobacco (including cigarettes, cigars and snuff other than offal snuff) as to which it is shown to the satisfaction of the Revenue Commissioners that it was at five o'clock in the afternoon of the 8th day of May, 1957, fully prepared for sale by retail and that either—

(i) it was not the product of any operation carried out by any manufacturer in whose ownership or possession it was at that time; or

(ii) it was at that time held as retail stock in premises used for selling tobacco by retail; or

(iii) it was at that time in transit from seller to buyer under a contract of sale:

Provided that no tobacco shall be deemed for the purposes of this subsection to have been fully prepared for sale by retail if, according to the ordinary course of business of the person in whose ownership or possession it was or to whom it was in transit, it had still to be subjected to some further process (other than packing) before being sold by him.

(3) Every licensed manufacturer of tobacco shall not later than the 15th day of May, 1957, make a return to the Revenue Commissioners in a form approved by them giving such information as they may thereby require and, in particular, showing the quantities by weight of tobacco of every description in his ownership or possession at five o'clock in the afternoon of the 8th day of May, 1957, in any place in the State other than a bonded warehouse.

(4) Every licensed manufacturer of tobacco shall—

(a) produce, if so required, to any officer of Customs and Excise the trade books and all accounts and documents belonging to or in the possession of such manufacturer which are necessary for verifying the return made in pursuance of subsection (3) of this section, and

(b) render all reasonable assistance to such officer in the taking of an account of the tobacco which was in the ownership or possession of such manufacturer at five o'clock in the afternoon of the 8th day of May, 1957.

(5) Every licensed manufacturer of tobacco shall, immediately upon making the return required by subsection (3) of this section or on the 15th day of May, 1957, whichever is the earlier, pay to the Revenue Commissioners the full amount of the duty mentioned in this section on any tobacco which was in his ownership or possession at five o'clock in the afternoon of the 8th day of May, 1957, and was chargeable with the said duty, and the Revenue Commissioners may, if they think fit, defer the payment of the duty to a date not later than the 1st day of January, 1958, upon the manufacturer giving security by bond or otherwise to their satisfaction that such duty will be paid.

(6) Every manufacturer required by subsection (3) of this section to make such return as is mentioned in that subsection who either fails to make such return or makes a return which is incomplete, false or misleading in any material respect or fails or refuses to do anything which he is required by subsection (4) of this section to do shall be guilty of an offence under the statutes relating to duties of excise and shall for every such offence incur an excise penalty of fifty pounds, and all tobacco in relation to which such offence was committed shall be forfeited.

(7) Where drawback is payable in respect of tobacco on which the excise duty imposed by subsection (1) of this section has been paid, such drawback shall, to the extent of the duty paid in pursuance of the said subsection (1) as determined by the Revenue Commissioners, be a drawback of excise.

Beer.

9. —(1) In this section “the Act of 1952” means the Finance Act, 1952 (No. 14 of 1952), and “the Act of 1954” means the Finance Act, 1954 (No. 22 of 1954).

(2) In lieu of the duty of excise imposed by section 10 of the Act of 1952, as amended by section 14 of the Act of 1954, there shall be charged, levied and paid on all beer brewed within the State on or after the 9th day of May, 1957, a duty of excise at the rate of ten pounds, five shillings and six pence for every thirty-six gallons of worts of a specific gravity of one thousand and fifty-five degrees.

(3) In lieu of the duty of customs imposed by subsection (1) of section 9 of the Act of 1952, as amended by section 13 of the Act of 1954, there shall, as on and from the 9th day of May, 1957, be charged, levied and paid, on mum, spruce or black beer, Berlin white beer, and other preparations (whether fermented or not fermented) of a similar character imported into the State, a duty of customs at the following rates, that is to say:

(a) for every thirty-six gallons of beer of which the worts are, or were before fermentation, of a specific gravity not exceeding one thousand two hundred and fifteen degrees—forty-one pounds, four shillings;

(b) for every thirty-six gallons of beer of which the worts are, or were before fermentation, of a specific gravity exceeding one thousand two hundred and fifteen degrees—forty-eight pounds, six shillings.

(4) In lieu of the duty of customs imposed by subsection (2) of section 9 of the Act of 1952, as amended by section 13 of the Act of 1954, there shall, as on and from the 9th day of May, 1957, be charged, levied and paid on all beer of any description (other than beer chargeable with the duty imposed by subsection (3) of this section) imported into the State, a duty of customs at the rate of ten pounds, six shillings for every thirty-six gallons of beer of which the worts were before fermentation of a specific gravity of one thousand and fifty-five degrees.

(5) There shall be allowed and paid on the exportation as merchandise or the shipment for use as stores of beer on which it is shown, to the satisfaction of the Revenue Commissioners, that the duty imposed by subsection (2), subsection (3) or subsection (4) of this section has been paid, a drawback, calculated according to the original specific gravity of such beer, at the rate of ten pounds, five shillings and nine pence on every thirty-six gallons of beer of which the original specific gravity was one thousand and fifty-five degrees.

(6) Where, in the case of beer which is chargeable with the duty imposed by subsection (2) or subsection (4) of this section or in the case of beer on which drawback under subsection (5) of this section is payable, the specific gravity of such beer is not one thousand and fifty-five degrees, the said duty or the said drawback (as the case may be) shall be varied proportionately.

(7) Section 24 of the Finance Act, 1933 (No. 15 of 1933), shall not apply or have effect in relation to either of the duties of customs to which this section refers.

Hydrocarbon oils.

10. —(1) In this section—

the Act of 1935” means the Finance Act, 1935 (No. 28 of 1935);

the Act of 1952” means the Finance Act, 1952 (No. 14 of 1952);

the Act of 1956” means the Finance Act, 1956 (No. 22 of 1956).

(2) The duty of customs imposed by section 1 of the Finance (Customs Duties) (No. 4) Act, 1931 (No. 43 of 1931), as amended by subsequent enactments, shall, in respect of mineral hydrocarbon light oil chargeable with that duty, be charged, levied and paid as on and from the 9th day of May, 1957, at the rate of two shillings and nine pence farthing the gallon in lieu of the rate specified in subsection (2) of section 10 of the Act of 1956.

(3) The duty of excise imposed by section 1 of the Finance (Miscellaneous Provisions) Act, 1935 (No. 7 of 1935), as amended by subsequent enactments, shall, in respect of mineral hydrocarbon light oil chargeable with that duty which is sent out, on or for sale or otherwise, from the premises of the manufacturer thereof on or after the 9th day of May, 1957, or is used by such manufacturer on or after that date for any purpose other than the manufacture or production of mineral hydrocarbon oil, be charged, levied and paid at the rate of two shillings and seven pence farthing the gallon in lieu of the rate specified in subsection (3) of section 10 of the Act of 1956.

(4) The duty of customs imposed by section 21 of the Act of 1935 shall, in respect of hydrocarbon oil chargeable with that duty, be charged, levied and paid, as on and from the 9th day of May, 1957, at the rate of two shillings and two pence the gallon, in lieu of the rate now chargeable by virtue of subsection (1) of section 7 of the Act of 1952.

(5) As on and from the 9th day of May, 1957, the rate of any rebate allowed under subsection (2) of section 21 of the Act of 1935 shall be—

(a) as respects the oil commonly known as tractor vaporising oil, two shillings and two pence the gallon; and

(b) as respects any other hydrocarbon oil, two shillings and one penny the gallon.

(6) The duty of excise imposed by section 21 of the Act of 1935 shall, in respect of hydrocarbon oil chargeable with that duty which is sent out, on or for sale or otherwise, from the premises of the manufacturer thereof on or after the 9th day of May, 1957, or is used by such manufacturer on or after that date for any purpose other than the manufacture or production of hydrocarbon oil, be charged, levied and paid at the rate of two shillings the gallon in lieu of the rate now chargeable by virtue of subsection (3) of section 7 of the Act of 1952.

(7) As on and from the 9th day of May, 1957, the rate of any rebate allowed under subsection (4) of section 21 of the Act of 1935 shall be—

(a) as respects the oil commonly known as tractor vaporising oil, two shillings the gallon; and

(b) as respects any other hydrocarbon oil, one shilling and eleven pence the gallon.

(8) Where the licensee under a passenger licence granted under section 11 of the Road Transport Act, 1932 (No. 2 of 1932), shows to the satisfaction of the Revenue Commissioners that hydrocarbon oil on which the duty of customs imposed by section 21 of the Act of 1935 as amended by subsection (4) of this section or the duty of excise imposed by the said section 21 as amended by subsection (6) of this section has been paid has been used by him for combustion in the engine of a mechanically propelled vehicle used in a passenger road service in respect of which the licence was granted, the Revenue Commissioners may, subject to such conditions as they may think fit to impose, repay to the licensee duty at the rate of six pence the gallon on hydrocarbon oil so used on receipt of a claim therefor made by him in such form as the Revenue Commissioners may direct, subject to the proviso that no repayment may be made unless the claim is made within four months from the date on which the oil was used.

Repayment of duty on hydrocarbon oil used in manufacture.

11. —Whenever the Revenue Commissioners are satisfied that any hydrocarbon oil on which the customs or excise duty imposed by section 21 of the Finance Act, 1935 (No. 28 of 1935), as amended by subsequent enactments, has been paid has been received unused by a manufacturer of hydrocarbon oil and used by him in a process of manufacture or incorporated by him with other substances as an ingredient of a manufactured product, the Revenue Commissioners may, subject to such conditions as they may think necessary, repay to such manufacturer any such duty paid on the oil, less any rebate thereof allowed under the said section 21 as amended by subsequent enactments.

Entertainments duty—rates in the case of cinematographic exhibitions.

12. —On and after the 1st day of August, 1957, section 10 of the Finance Act, 1948 (No. 12 of 1948), shall have effect as if, for the rates specified in subsection (3) thereof by virtue of section 4 of the Finance Act, 1953 (No. 21 of 1953), there were substituted the following rates, that is to say:

Rate of Duty

Where the payment for admission, excluding duty,

exceeds

5d.

but

does not

exceed

5½d.

½d.

5½d.

6d.

1d.

6d.

7½d.

1½d.

7½d.

8d.

2d.

8d.

8½d.

2½d.

8½d.

10d.

3d.

10d.

11½d.

4½d.

11½d.

1s.

1d.

6d.

1s.

1d.

1s.

2d.

7d.

1s.

2d.

1s.

4d.

9d.

1s.

4d.

1s.

5¼d.

10d.

1s.

5¼d.

1s.

5½d.

10½d.

1s.

5½d.

1s.

7d.

1s.

0d.

1s.

7d.

1s.

8d.

1s.

1d.

1s.

8d.

1s.

9d.

1s.

3d.

1s.

9d.

1s. 3d. for the first 1s. 9d. and ½d. for every additional ½d. or part of ½d.

Amendment of section 17 of Finance Act, 1936.

13. Section 17 of the Finance Act, 1936 (No. 31 of 1936), is hereby amended by the insertion in paragraph (a) after “within six months”, in both places where those words occur, of “(or such longer period as the Revenue Commissioners in their discretion may allow in any particular case in relation to remission under this section)”.

Confirmation of Orders.

14. —The Emergency Imposition of Duties (No. 394) (Special Import Levies and Motor Car Duty) Order, 1957 (S.I. No. 70 of 1957), the Emergency Imposition of Duties (No. 397) (Unprinted Paper Duty) Order, 1957 (S.I. No. 77 of 1957), and the Emergency Imposition of Duties (No. 398) (Special Import Levies) (Amendment) Order, 1957 (S.I. No. 78 of 1957), are hereby confirmed.