Finance Act, 1964
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Tobacco. |
17.—(1) The duty of customs on tobacco imposed by section 20 of the Finance Act, 1932 , shall, as on and from the 15th day of April, 1964, be charged, levied and paid at the several rates specified in Part I of the Third Schedule to this Act in lieu of the several rates at which the said duty is now chargeable by virtue of subsection (6) of section 5 of the Finance Act, 1962 . | |
(2) The duty of excise on tobacco imposed by section 19 of the Finance Act, 1934 , shall, as on and from the 15th day of April, 1964, be charged, levied and paid at the several rates specified in Part II of the Third Schedule to this Act in lieu of the several rates at which the said duty is now chargeable by virtue of subsection (7) of section 5 of the Finance Act, 1962 . | ||
(3) The rebate on hard pressed tobacco mentioned in subsection (2) of section 17 of the Finance Act, 1940 , shall, in respect of any such tobacco sold and sent out for use within the State by any licensed manufacturer on or after the 15th day of April, 1964, be at the rate of one pound, two shillings and fivepence per pound. | ||
(4) (a) If any licensed manufacturer of tobacco shows to the satisfaction of the Revenue Commissioners that he has, on or after the 15th day of April, 1964, sold and sent out for use within the State any tobacco to which this subsection applies manufactured by him from unmanufactured tobacco on which duty has been paid, such manufacturer, provided that he complies with the relevant regulations made under or applied by this section, shall be entitled to receive a rebate at the rate of four shillings and sixpence per pound on such tobacco to which this subsection applies. | ||
(b) The Hard Pressed Tobacco Rebate Regulations, 1940 , shall have effect in relation to the rebate under this subsection, and for that purpose— | ||
(i) the references in Regulations 1, 3, 6, 7, 8 and 9 of those Regulations to hard pressed tobacco shall be construed as including references to tobacco to which this subsection applies, and | ||
(ii) the references in Regulations 1, 2, 3, 5, 7 and 8 of those Regulations to rebate shall be construed as including references to rebate under this subsection. | ||
(c) This subsection applies to manufactured tobacco of kinds normally intended to be used in pipes, not being tobacco which is hard pressed tobacco as defined in section 17 of the Finance Act, 1940 . | ||
(5) The Revenue Commissioners may make regulations for giving effect to the provisions of this section and, in particular, for providing for repayments and adjustments of rebates under this section in cases where drawback is claimed and allowed on the relevant tobacco or such tobacco is returned to the premises of the manufacturer by whom it was manufactured or of another manufacturer, and if any such regulations are made, the Hard Pressed Tobacco Rebate Regulations, 1940 , shall cease to have effect in relation to the rebate under this section. | ||
(6) If any person, for the purpose of obtaining, for himself or for another person, a rebate under this section, or under section 17 of the Finance Act, 1940 , makes (whether in a return relating to the rebate or otherwise than in any such return) a statement or representation which is to his knowledge false or misleading, he shall be guilty of an offence and shall be liable to a customs penalty of £100 or three times the value of the tobacco (including the duty thereon) in respect of which he made the statement or representation, whichever is the greater, and the tobacco shall be liable to forfeiture. |