Finance Act , 1976

Type Act

Publication 1976-05-27

State In force

Source Irish Statute Book

articles 83

Number and Year	Short Title	Amendment
(1)	(2)	(3)
No. 22 of 1972	Value-Added Tax Act, 1972.	In section 1 (1) the following definition shall be inserted:
		“‘fur skin’ means any skin with the fur, hair or wool attached except skin of woolled sheep or lamb;”.
		In section 3 (5) (b) “either of the rates” shall be substituted for “the rate”.
		In section 10 (2A) (b) (ii) (inserted by the Finance Act, 1975) “either of the rates” shall be substituted for “the rate”.
		In section 10—
		(a) in subsection (7), “10 per cent.” shall be substituted for “1481 per cent.” (inserted by the Finance Act, 1973), and
		(b) in subsection (8) (b), “30 per cent.” shall be substituted for “45 per cent.” (inserted by the Finance Act, 1973).
		In section 11—
		(a) in subsection (2) (b) (inserted by the Finance Act, 1975) “a rate” shall be substituted for “the rate”, and
		(b) in subsection (3), “paragraph (xxix)” shall be substituted for “paragraph (xxxii)”.
		In section 15—
		(a) in subsection (1), the following paragraph shall be substituted for paragraph (b):
		“(b) (i) on goods of a kind specified in Part I of the Fourth Schedule at the rate specified in section 11 (1) (c) (i) on the value of the goods, (ii) on goods of a kind specified in Part II of the Fourth Schedule at the rate specified in section 11 (1) (c) (ii) on the value of the goods, and”,
		and
		(b) in subsection (4) (b), “10 per cent.” shall be substituted for “1481 per cent.” (inserted by the Finance Act, 1973).

SECOND SCHEDULE Rates of Excise Duty on Spirits

Description of Spirits	Rate of Duty
	£
For every gallon computed at proof of spirits of any description not mentioned hereinafter and imported mixtures and preparations containing spirits	260376
For every gallon of imported perfumed spirits entered in such manner as to indicate that the strength is not to be tested	41660
For every gallon of imported liqueurs, cordials, mixtures and other preparations in bottle entered in such manner as to indicate that the strength is not to be tested	35151

THIRD SCHEDULE Rates of Excise Duty on Tobacco

Description of Tobacco		Rate of Duty
		£
Unmanufactured tobacco:
Unstripped or unstemmed:
Containing 10 or more by weight of moisture	the lb.	6789
Other	the lb.	6989
Stripped or stemmed:
Containing 10 or more by weight of moisture	the lb.	6789
Other	the lb.	6989
Manufactured tobacco:
Cigars	the lb.	6817
Cigarettes	the lb.	6843
Cavendish or negrohead:
Manufactured in bond	the lb.	6889
Other	the lb.	6914
Snuff:
Containing more than 13 by weight of moisture	the lb.	6814
Other	the lb.	6914
Reconstituted or homogenised tobacco:
Containing 10 or more by weight of moisture	the lb.	6789
Other	the lb.	6989
Other:
Hard pressed tobacco	the lb.	5643
Other pipe tobacco	the lb.	6606
Other manufactured tobacco	the lb.	6831

FOURTH SCHEDULE

PART I

Description of Wine		Rate of Duty
		£
Still
Not exceeding 25 of proof spirit	the gallon	2299
Exceeding 25 but not exceeding 30 of proof spirit	the gallon	2611
Exceeding 30 of proof spirit	the gallon	3480
Sparkling	the gallon	4498
Wine whether still or sparkling exceeding 42 of proof spirit
An additional duty for every degree or fraction of a degree above 42 of proof spirit	the gallon	0175

PART II

Description of Made Wine		Rate of Duty
Still		£
Not exceeding 25 of proof spirit	the gallon	1921
Exceeding 25 but not exceeding 30 of proof spirit	the gallon	1991
Exceeding 30 of proof spirit	the gallon	2302
Sparkling	the gallon	3201
Whether still or sparkling exceeding 42 of proof spirit
An additional duty for every degree or fraction of a degree above 42 of proof spirit	the gallon	0141

FIFTH SCHEDULE Enactments Repealed

PART I

Number and Year	Short Title	Extent of Repeal
(1)	(2)	(3)
No. 6 of 1967	Income Tax Act, 1967.	Section 125 (a).
		In section 157 (c), the words from “, and salaries” to “to the Bank”.
		In section 557, the words “and Rule 6 of Schedule 2”.
		In Schedule 2, Rules 5, 6 and 7.

PART II

Number and Year	Short Title	Extent of Repeal
(1)	(2)	(3)
No. 22 of 1972	Value-Added Tax Act, 1972.	Section 11 (1) (b).
		Section 12 (1) (b).
		Section 13.
		In section 17—
		(a) subsections (2) and (4),
		(b) in subsection (6), the words “, otherwise than as required by section 13”,
		(c) in subsection (7), the words from “and an amendment of an invoice” to the end of the subsection,
		(d) in subsection (8), the words “or subsection (2), as may be appropriate,” and
		(e) in subsection (10) (a), the words from “or goods or services” to “to a registered person”.
		In section 26—
		(a) in subsection (1), the numerals “13”, and
		(b) in subsection (2), the words “otherwise than under and in accordance with section 13”.
		In section 32 (1)—
		(a) paragraph (f), and
		(b) in paragraph (w), the words from “and the treatment” to the end of the paragraph.
		Section 35 (1) (c).

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