Finance Act, 1933

FIFTH SCHEDULE.

Amendments of the Finance (Customs Duties) (No. 2) Act, 1932 .

Ref. No.

Provision of the Act affected.

Nature of Amendment.

1

Section 7, sub-section (2).

By deleting paragraph (f) and inserting in lieu thereof a paragraph as follows:—

“(f) on any unassembled component part of an umbrella, including the following partial assemblies, that is to say:—

(i) separate ribs each having a stay attached;

(ii) assembled ferrules;

(iii) assembled runners;

(iv) assembled handles, nor.”

2

Section 8, sub-section (1).

By deleting, as on and from the 3rd day of June, 1933, the words and brackets “(other than toothbrushes)” in both the places in which they occur.

3

Section 9, sub-section (1).

By deleting the words “two shillings,” and inserting in lieu thereof the words “one shilling and threepence.”

4

Section 9, sub-section (2).

By deleting the words “two shillings,” and inserting in lieu thereof the words “one shilling and threepence.”

5

Section 9, sub-section (4).

By deleting the words “for use in the manufacture of saddlery or harness or.”

6

Section 11.

By inserting at the end of the section (after the sub-section inserted by the Fourth Schedule to the Finance (Customs Duties) (No. 4) Act, 1932 ), a sub-section as follows:—

“(7) The duty imposed by this section shall not be charged or levied on any of the following articles, that is to say:—

(a) brooms, brushes, and mops;

(b) curtain rods and curtain poles;

(c) riddles and sieves;

(d) spades and shovels;

(e) washing machines and combined washing and wringing machines;

(f) window blinds.”

7

Section 15.

By adding at the end of the section an additional sub-section as follows:—

“(7) Whenever the Minister for Finance after consultation with the Minister for Industry and Commerce, so thinks proper the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of the duty imposed by this section any articles chargeable with such duty either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them, or within a specified time or in a specified quantity.”

8

First Schedule.

(a) In paragraph 3, sub-paragraph (b), by inserting the words “other than castings (not machined) which are, in the opinion of the Revenue Commissioners, component parts of ploughs,” after the word “machined.”

(b) In paragraph 3, sub-paragraph (d), by inserting the words “and, in the opinion of the Revenue Commissioners, is not a component part of a plough,” after the word “value.”

9

Second Schedule.

(a) In paragraph 1, sub-paragraph (b), by inserting the words “and shaped parts of uppers” after the words “shaped uppers.”

(b) In paragraph 2, sub-paragraph (b), by inserting the words “and shaped parts of uppers” after the words “shaped uppers.”

(c) In paragraph 4, by inserting the words “and shaped parts of uppers” after the words “shaped uppers.”