Finance Act, 1938

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Hot water bottles made wholly or mainly of either rubber, or a material containing rubber as an ingredient, or a combination of rubber and such material.

Nine pence the article

The provisions of Section 8 of the Finance Act, 1919 , shall apply to the duty mentioned at this reference number.

Articles (whether completely or partially manufactured and whether imported separately or otherwise) which are made wholly or mainly of woven material and are, in the opinion of the Revenue Commissioners, suitable for use as cycle touring bags.

60%, save as mentioned in the fourth column.

The duty mentioned at this reference number shall be charged, levied, and paid at the rate of an amount equal to twenty-five per cent, of the value of the article in lieu of the rate mentioned in the third column on articles which are shown, to the satisfaction of the Revenue Commissioners, to be made wholly of linen and to have been manufactured in the United Kingdom or in the Dominion of Canada.

The duty imposed by Section 5 of the Finance Act, 1937 (No. 18 of 1937), and mentioned at reference number 13 in the First Schedule to that Act shall not be charged or levied on any article on which the duty mentioned at this reference number is chargeable.

The provisions of Section 8 of the Finance Act, 1919 , shall apply to the duty mentioned at this reference number.

(a) Metal plates (with letters or numbers or both letters and numbers painted thereon or affixed thereto) which are, in the opinion of the Revenue Commissioners, designed, constructed, and intended to be used as the identification plates or marks required by law to be carried on mechanically propelled road vehicles;

(a) On articles mentioned in paragraph (a) in the second column—60%;

The duty mentioned at this reference number is in lieu of the duty imposed by Section 8 of the Finance Act, 1934 (No. 31 of 1934), and mentioned at reference number 7 in the First Schedule to that Act.

The provisions of Section 8 of the Finance Act, 1919 , shall apply to the duty mentioned at this reference number

(b) metal plates which are, in the opinion aforesaid, designed, constructed, and intended to be used (after letters or numbers or both letters and numbers have been painted thereon or affixed thereto) as such identification plates or marks as aforesaid;

(b) on articles mentioned in paragraph (b) in the second column—one shilling and sixpence the article;

(a) Adhesive pastes which, in the opinion of the Revenue Commissioners, are derived wholly or partly from starch;

Whichever of the following rates produces, in respect of each particular article, the greater amount of duty, that is to say:—37 ½% or three pence the pound.

The duty mentioned at this reference number is in lieu of the duty imposed by Section 5 of the Finance Act, 1937 (No. 18 of 1937), and mentioned at reference number 28 in the First Schedule to that Act.

(b) substances (other than soluble dextrin) in powder, flake, or granular form which, in the opinion aforesaid, are derived wholly or partly from starch and are suitable for the preparation of adhesive paste by mixing the substance with water only at ordinary temperatures.

The duty imposed by Section 11 of the Finance Act, 1935 (No. 28 of 1935), and mentioned at reference number 5 in the Second Schedule to that Act shall not be charged or levied on any article on which the duty mentioned at this reference number is chargeable.

The provisions of Section 8 of the Finance Act, 1919 , shall apply to the duty mentioned at this reference number.

Woven tissues (other than floor coverings) made wholly or partly of silk or of artificial silk which are imported in the piece and are not less than twelve inches nor more than twenty-five inches in width and are of a value exceeding four shillings per square yard.

45%

The duty mentioned at this reference number is in lieu of every (if any) other duty which may be chargeable on the article.

The provisions of Section 8 of the Finance Act, 1919, shall apply to the duty mentioned at this reference number.

Articles which are, in the opinion of the Revenue Commissioners, rosaries or assemblies of beads for rosaries.

Whichever of the following rates produces, in respect of each particular article, the greater amount of duty, that is to say:— 37 ½% or three farthings per length of ten beads or a fraction of ten beads

The duty mentioned at this reference number is in lieu of the duty imposed by Section 2 of the Finance (No. 2) Act, 1927 (No. 38 of 1927).

The provisions of Section 8 of the Finance Act, 1919, shall apply to the duty mentioned at this reference number.

(a) Clubs or sticks which in the opinion of the Revenue Commissioners, are designed, constructed, and suitable for use in the game of golf and are wholly or substantially manufactured;

(b) articles which, in the opinion aforesaid, are—

75%

The duty mentioned at this reference number is in lieu of the duty imposed by Section 8 of the Finance Act, 1934 (No. 31 of 1934), and mentioned a t reference number 15 in the First Schedule to that Act as amended at reference number 16 in the Eighth Schedule to the Finance Act, 1935 (No. 28 of 1935), but so far only as that duty is chargeable on articles mentioned in paragraph (b) or paragraph (c) in the second column at the said reference number 15.

(i) shafts which are suitable for use as component parts of the clubs or sticks mentioned in the preceding paragraph (a) and have been fitted with grips, or

The duty imposed by Section 11 of the Finance Act, 1932 (No. 20 of 1932), and mentioned at reference number 35 in the First Schedule to that Act shall not be charged or levied on any article on which the duty mentioned at this reference number is chargeable.

(ii) metal heads which are suitable for such use as aforesaid and have been subjected to all or any of the following processes, that is to say, boring, name stamping, face stamping, and polishing, or

The provisions of Section 8 of the Finance Act, 1919 , shall apply to the duty mentioned at this reference number.

(a) Portable chemical fire extinguishers, whether imported full or empty, excluding any such extinguishers which are shown to the satisfaction of the Revenue Commissioners, to be adapted for operating b y attachment to a water supply, and also excluding any such extinguishers which are made wholly or mainly of brass, bronze, gun-metal, or copper, or a combination of any two or more of those metals;

60%

The duty mentioned at this reference number is in lieu of the duty imposed by Section 8 of the Finance Act, 1934 (No. 31 of 1934), and mentioned at reference number 2 in the First Schedule to that Act as amended at reference number 13 in the Fourth Schedule to the Finance Act, 1936 (No. 31 of 1936).

(b) component parts (made wholly or mainly of metal) of any such fire extinguishers as are mentioned in the foregoing paragraph (a) as chargeable with duty.

The duty mentioned at this reference number shall not be charged or levied on any article which would, but for this provision, be chargeable with the said duty by virtue of paragraph (b) in the second column and is shown, to the satisfaction of the Revenue Commissioners, to be a sprinkler and to have been manufactured in the United Kingdom or in the Dominion of Canada.

The provisions of Section 8 of the Finance Act, 1919 , shall apply to the duty mentioned at this reference number.

(a) Rice;

(b) ground rice and rice flour.

(a) On rice—two shillings the hundredweight;

(b) on ground rice and rice flour—four shillings the hundred-weight.

The duty mentioned at this reference number is in lieu of the duty imposed by Section 11 of the Finance Act, 1935 (No. 28 of 1935), and mentioned at reference number 6 in the Second Schedule to that Act as amended at reference number 19 in the Fourth Schedule to the Finance Act, 1936 (No. 31 of 1936).

Articles which, in the opinion of the Revenue Commissioners, are component parts or accessories (whether completely or partially manufactured) of wireless telegraphy apparatus (as defined in the fourth column) and are of any of the following descriptions, that is to say:—

60%

The duty imposed by Section 8 of the Finance Act, 1926 (No. 35 of 1926), as amended by subsequent enactments shall not be charged or levied on any article which is chargeable with the duty mentioned at this reference number.

(a) loudspeakers,

The provisions of Section 8 of the Finance Act, 1919 , shall apply to the duty mentioned at this reference number.

(b) transformers,

(c) coils,

(d) assemblies of two or more of the articles mentioned in the foregoing paragraphs.

Whenever it is shown, to the satisfaction of the Revenue Commissioners, that an article chargeable with the duty mentioned at this reference number is imported for use or has been used exclusively for some purpose other than use as a component part or an accessory of wireless telegraphy apparatus, the Revenue Commissioners shall, subject to compliance with such conditions as they may think fit to impose, either (as the case may require) allow the article to be imported without payment of the duty mentioned at this reference number or repay any such duty paid on the article on the importation thereof.

The licensing provision applies to the duty mentioned at this reference number.

The following component parts of boots and shoes (as defined in the fourth column) that is to say:—

Whichever of the following rates produces, in respect of each particular article, the greater amount of duty, that is to say:— 60% or three farthings the article.

The duty mentioned at this reference number is in lieu of every (if any) other duty which may be chargeable on the article.

(a) casings for the back quarter (commonly called stiffeners),

The provisions of Section 8 of the Finance Act, 1919 , shall apply to the duty mentioned at this reference number.

(b) casings for the toe (commonly called toe-puffs),

(c) supports for the arch (commonly called shanks),

(d) shaped heels made wholly or mainly of wood.

The duty imposed by Section 9 of the Finance Act, 1934 (No. 31 of 1934), as amended by Section 22 of the Finance Act, 1935 (No. 28 of 1935), and mentioned at reference number 4 in the Sixth Schedule to the latter Act shall not be charged or levied on any article mentioned in paragraph (d) in the second column on which the duty mentioned at this reference number is chargeable.

The licensing provision applies to the duty mentioned at this reference number.

(a) Lampshades (completely or substantially manufactured) which, in the opinion of the Revenue Commissioners, are substantially made of textile material, or paper, or a cellulose product, or parchment, or any similar material, or of a combination of two or more of those materials;

(a) on lampshades — whichever of the following rates produces, in respect of each particular article, the greater amount of duty, that is to say:— 50% or one shilling the article;

The duty mentioned at this reference number is in lieu of the duty imposed by Section 4 of the Finance (Customs and Excise Duties) Act, 1933 (No. 52 of 1933), and mentioned at reference number 7 in the First Schedule to that Act.

(a) Articles which are fitted with neon tubes and are, in the opinion of the Revenue Commissioners, designed, constructed, and suitable for use as notices or as advertisements or for advertising purposes;

(b) complete neon tubes which, in the opinion aforesaid, are designed, constructed, and suitable for fitting to articles designed, constructed, and suitable for such use as is mentioned in the foregoing paragraph (a);

75%

The duty mentioned at this reference number is in lieu of the duty imposed by Section 4 of the Finance (Customs and Excise Duties) Act, 1933 (No. 52 of 1933), and mentioned at reference number 5 in the First Schedule to that Act.

The duty imposed by Section 4 of the Finance Act, 1933 (No. 15 of 1933), and mentioned at reference number 15 in Part I of the First Schedule to that Act shall not be charged or levied on any article on which the duty mentioned at this reference number is chargeable.

(c) transformers which are, in the opinion aforesaid, designed, constructed, and suitable for use with neon tubes;

The provisions of Section 8 of the Finance Act, 1919 , shall apply to the duty mentioned at this reference number.