FINANCE ACT, 1936

Type Act

Publication 1936-07-11

Last updated 2015-06-18

State Partially repealed superseded text

Text As published

Source Irish Statute Book

articles 29

This is the act as published. Later amendments are not folded into the text below: each one is a separate act in this repository and an entry in this law's history.

16 amending acts · 2015-06-18, Customs Act 2015

Reform history JSON API


Ref. No.	Section or Schedule Amended	Nature of Amendment	General Subject Matter of Amendment
13	First Schedule, reference number 2.	(a) The letter and brackets “(a)” shall be inserted at the beginning of the second column, and (b) the following paragraph shall be added at the end of the said second column, that is to say:— “(b) component parts (made wholly or mainly of metal) of any such apparatus as is hereinbefore mentioned at this reference number as chargeable with duty.”	The duty on certain fire extinguishers.
14	First Schedule, reference number 6.	The duty mentioned at the said reference number 6, as amended at reference number 15 in the Eighth Schedule to the Finance Act, 1935 (No. 28 of 1935), shall be charged, levied, and paid at the rate of an amount equal to forty per cent, of the value of the article in lieu of the rate mentioned in the third column at the said reference number 6.	Change of rate of duty on certain cast iron articles.
15	First Schedule, reference number 13	The following words shall be added at the end of the second column, that is to say:— “and also excluding single copies of photographic prints which are prints from photographs (whether on film or plate) taken, outside Saorstát Éireann and are imported by the proprietor of a newspaper, magazine, or other publication for the purposes of his trade or business as such proprietor.”	The duty on photograph i c prints.
16	First Schedule, reference number 18.	The duty mentioned at the said reference number 18 shall be charged, levied, and paid at the rate of an amount equal to fifty per cent, of the value of the article in lieu of the rate mentioned in the third column at the said reference number.	Change of rate of duty on filled shot cartridges.

Part VII.

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


Ref. No.	Section or Schedule Amended	Nature of Amendment	General Subject Matter of Amendment
17	Section 17.	The following paragraphs shall be added at the end of sub-section (1), that is to say:— “(e) clock-cases and clock-faces made wholly or mainly of marble—whichever of the following rates of duty produces in each particular case the greater amount of duty, that is to say:—a sum equal to seventy-five per cent, of the value of the article or five shillings on each clock-case or clock-face; (f) component parts (made wholly or mainly of marble) of clocks or clock-cases—a sum equal to seventy-five per cent of the value of the article.”	Additions to the duty on clocks.
18	First Schedule, reference number 28.	(a) In paragraph (a) in the second column, the words “and is, in the opinion aforesaid, constructed, designed, and suitable for use for commercial purposes” shall be deleted, and (b) in paragraph (c) in the second column, the following words shall be inserted after the word “compressors,” that is to say:— “for use with motors exceeding ten horse power,” and (c) the duty mentioned at the said reference number 28 shall be charged, levied, and paid at the rate of an amount equal to fifty 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 refrigerating apparatus.
19	Second Schedule, reference number 6.	(a) In the second column, the words “excluding any preparation which, in the opinion of the Revenue Commissioners, is made from rice husk” shall be deleted, and (b) the duty mentioned at the said reference number 6 shall, in so far as it is charged and levied on ground rice or on rice flour, be charged, levied, and paid at the rate of four shillings the hundred weight in lieu of the rate mentioned in the third column at the said reference number.	The duty on rice, rice flour and rice meal.
20	Second Schedule, reference number 7.	In the second column, the words “Tiles and slabs” shall be deleted, and the words “Tiles, slabs, slates, and sheets” shall be inserted in lieu of the words so deleted.	The duty on certain tiles and slabs.
21	Second Schedule, reference number 15.	Whenever the Revenue Commissioners are satisfied that any paper imported on or after the 13th day of June, 1936, and chargeable with the duty mentioned at the said reference number 15 is intended for use in the printing of newspapers or periodicals, 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.

FIFTH SCHEDULE. Enactments Repealed.


Number and Year	Short Title	Extent of Repeal
No. 11 of 1932.	Finance (Customs Duties) (No. 2) Act, 1932.	Sub-section (3) of section 8; sub-section (4) of section 11.
No. 20 of 1932.	Finance Act, 1932.	Section 42.
No. 52 of 1933.	Finance (Customs and Excise Duties) Act, 1933.	Paragraphs (b) and (f) of section 7.
No. 31 of 1934.	Finance Act, 1934.	Sub-section (6) of section 12; sub-section (4) of section 13.

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