FINANCE ACT, 1940

Type Act

Publication 1940-06-26

Last updated 2016-06-07

State Partially repealed superseded text

Text As published

Source Irish Statute Book

articles 33

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.

52 amending acts · 2016-06-07, S.I. No. 290/2016 - Savings Certificates (Issue 22) Rules 2016

Reform history JSON API


Ref. No.	Enactment imposing the Duty	General Description of the Duty
1	The Finance Act, 1932 (No. 20 of 1932), section 11 and reference number 6 in the First Schedule, as amended at reference number 15 in the First Schedule to the Finance (Agreement with United Kingdom) Act, 1938 (No. 12 of 1938).	The duty on certain paper bags.
2	The Finance Act, 1932 (No. 20 of 1932), section 11 and reference number 9 in the First Schedule, as amended at reference number 7 in the Sixth Schedule to the Finance Act, 1933 (No. 15 of 1933).	The duty on certain quilts and covers.
3	The Finance Act, 1932 (No. 20 of 1932), section 11 and reference number 26 in the First Schedule.	The duty on certain cushions, etc.
4	The Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932), section 1 and reference number 4 in the First Schedule, as amended at reference number 3 in the Seventh Schedule to the Finance Act, 1933 (No. 15 of 1933).	The duty on certain springs.
5	The Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932), section 1 and reference number 13 in the First Schedule.	The duty on sheet lead and lead piping.
6	The Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932), section 3.	The duty on lubricating grease.
7	The Finance Act, 1933 (No. 15 of 1933), section 4 and reference number 2 in Part I of the First Schedule.	The duty on certain materials for brushes or brooms.
8	The Finance Act, 1933 (No. 15 of 1933), section 4 and reference number 3 in Part I of the First Schedule.	The duty on certain mat tresses and component parts thereof.
9	The Finance Act, 1933 (No. 15 of 1933), section 4 and reference number 4 in Part I of the First Schedule, as amended at reference number 3 in the Second Schedule to the Finance Act, 1938 (No. 25 of 1938).	The duty on certain metal fabric and expanded metal.
10	The Finance Act, 1933 (No. 15 of 1933), section 4 and reference number 10 in Part I of the First Schedule.	The duty on certain stoppers for bottles.
11	The Finance Act, 1933 (No. 15 of 1933), section 4 and reference number 17 in Part I of the First Schedule, as amended at reference number 13 in the Seventh Schedule to the Finance Act, 1934 (No. 31 of 1934).	The duty on certain fencing material.
12	The Finance Act, 1933 (No. 15 of 1933), section 4 and reference number 21 in Part I of the First Schedule.	The duty on absorbent sanitary pads.
13	The Finance (Customs and Excise Duties) Act, 1933 (No. 52 of 1933), section 4 and reference number 6 in the First Schedule.	The duty on certain liquid driers.
14	The Finance Act, 1934 (No. 31 of 1934), section 8 and reference number 1 in the First Schedule.	The duty on holders of paper or twine in use and component parts thereof.
15	The Finance Act, 1934 (No. 31 of 1934), section 8 and reference number 3 in the First Schedule.	The duty on coffin mountings of metal.
16	The Finance Act, 1934 (No. 31 of 1934), section 8 and reference number 11 in the First Schedule.	The duty on certain sieves, etc.
17	The Finance Act, 1934 (No. 31 of 1934), section 8 and reference number 27 in the First Schedule as amended by subsequent enactments.	The duty on certain bedding.
18	The Finance Act, 1934 (No. 31 of 1934), section 8 and reference number 35 in the First Schedule.	The duty on certain tools, etc.
19	The Finance Act, 1935 (No. 28 of 1935), section 10 and reference number 1 in the First Schedule.	The duty on certain rear-reflectors.
20	The Finance Act, 1935 (No. 28 of 1935), section 10 and reference number 5 in the First Schedule, as amended by the Emergency Imposition of Duties (No. 167) Order, 1938, made under the Emergency Imposition of Duties Act, 1932 (No. 16 of 1932).	The duty on certain felting, etc.
21	The Finance Act, 1935 (No. 28 of 1935), section 10 and reference number 6 in the First Schedule.	The duty on certain surrounds, hearths, etc.
22	The Finance Act, 1935 (No. 28 of 1935), section 10 and reference number 20 in the First Schedule.	The duty on certain straps, etc.
23	The Finance Act, 1936 (No. 31 of 1936), section 7 and reference number 10 in the First Schedule.	The duty on certain bias binding, etc.

FOURTH SCHEDULE. Customs Duties Terminated.


Ref. No.	Enactments Imposing or Defining the Duty	Particulars of the Duty	General Description of the Duty
1	The Finance Act, 1933 (No. 15 of 1933), section 4 and reference number 6 in Part I of the First Schedule, as amended by the Emergency Imposition of Duties (No. 108) Order, 1936, made under the Emergency Imposition of Duties Act, 1932 (No. 16 of 1932), and at reference number 7 in the Fourth Schedule to the Finance Act, 1937 (No. 18 of 1937).	The said duty mentioned at the said reference number 6 as amended by the said Order and at the said reference number 7.	The duty on certain unglazed clay articles.
2	The Finance Act, 1933 (No. 15 of 1933), section 4 and reference number 13 in Part I of the First Schedule to that Act as amended at reference number 21 in the First Schedule to the Finance (Agreement with United Kingdom) Act, 1938 (No. 12 of 1938), and by the Emergency Imposition of Duties (No. 191) Order, 1939, made under the Emergency Imposition of Duties Act, 1932 (No. 16 of 1932).	The said duty mentioned at the said reference number 13 as amended at the said reference number 21 and by the said Order.	The duty on soaps, soap powders, and soap substitutes.
3	The Finance Act, 1934 (No. 31 of 1934), section 8 and reference number 12 in the First Schedule, as amended by the Emergency Imposition of Duties (No. 121) Order, 1S37, made under the Emergency Imposition of Duties Act, 1932 (No. 16 of 1932).	The duty mentioned at the said reference number 12 as amended by the said Order, but so far only as that duty is chargeable on the articles mentioned in paragraph (a) in the second column at the said reference number 12.	The duty on disinfectants, etc.
4	The Finance Act, 1934 (No. 31 of 1934), section 8 and reference number 34 in the First Schedule.	The duty mentioned at the said reference number 34.	The duty on certain glazed clay articles.
5	The Finance Act, 1936 (No. 31 of 1936), section 7 and reference number 29 in the First Schedule.	The duty mentioned at the said reference number 29.	The duty on certain glazed clay articles.
6	The Finance Act, 1937 (No. 18 of 1937), section 5 and reference number 27 in the First Schedule, as amended by the Emergency Imposition of Duties (No. 168) Order, 1939, made under the Emergency Imposition of Duties Act, 1932 (No. 16 of 1932).	The said duty mentioned at the said reference number 27 as amended by the said Order.	The duty on certain glazed pipes and connections.
7	The Finance Act, 1938 (No. 25 of 1938), section 16, as amended by the Emergency Imposition of Duties (No. 163) Order, 1938, the Emergency Imposition of Duties (No. 179) Order, 1939, and the Emergency Imposition of Duties (No. 201) Order, 1939, made under the Emergency Imposition of Duties Act, 1932 (No. 16 of 1932).	The duty imposed by the said section 16 as amended by the said Orders.	The duty on certain articles of iron or steel.

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