IE
FINANCE ACT, 1941
Statutory Text (4 Articles)
FIRST SCHEDULE. Duties on Tobacco.
Duties on Tobacco.
Part I.
Customs.
£
£
s.
s.
d.
d.
Unmanufactured
Unmanufactured
If Stripped or Stemmed:—
If Stripped or Stemmed:—
Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof
Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof
the lb.
the lb.
0
0
18
18
10
10
Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof
Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof
”
”
1
1
0
0
11
11
If Unstripped or Unstemmed:—
If Unstripped or Unstemmed:—
Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof
Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof
”
”
0
0
18
18
10
10
Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof
Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof
”
”
1
1
0
0
11
11
Full
Full
Preferential
Preferential
£
£
s.
s.
d.
d.
£
£
s.
s.
d.
d.
Manufactured, viz.:—
Manufactured, viz.:—
Cigars
Cigars
the lb.
the lb.
1
1
10
10
0
0
1
1
5
5
0
0
Cigarettes
Cigarettes
”
”
1
1
8
8
11
11
1
1
4
4
1
1
Cavendish or Negrohead
Cavendish or Negrohead
”
”
1
1
7
7
7
7
1
1
5
5
11
11
Cavendish or Negrohead Manufactured in Bond
Cavendish or Negrohead Manufactured in Bond
”
”
1
1
3
3
11
11
0
0
19
19
11
11
Other Manufactured Tobacco
Other Manufactured Tobacco
”
”
1
1
3
3
11
11
0
0
19
19
11
11
Snuff containing more than 13 lbs. of moisture in every 100 lbs. weight thereof
Snuff containing more than 13 lbs. of moisture in every 100 lbs. weight thereof
”
”
1
1
2
2
9
9
0
0
18
18
11
11
Snuff not containing more than 13 lbs. of moisture in every 100 lbs. weight thereof
Snuff not containing more than 13 lbs. of moisture in every 100 lbs. weight thereof
”
”
1
1
7
7
7
7
1
1
2
2
11
11
Part II.
Excise.
Unmanufactured, viz.:—
Unmanufactured, viz.:—
£
£
s.
s.
d.
d.
Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof
Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof
the lb
the lb
0
0
17
17
9
9
Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof
Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof
”
”
0
0
19
19
8
8
Manufactured, viz.:—
Manufactured, viz.:—
Cavendish or Negrohead Manufactured in Bond
Cavendish or Negrohead Manufactured in Bond
”
”
1
1
3
3
0
0
SECOND SCHEDULE. Duties on Matches.
Duties on Matches.
Part I.
Customs.
£
£
s.
s.
d.
d.
(a) On all wooden matches in boxes or other containers:—
(a) On all wooden matches in boxes or other containers:—
Containing not more than 10 matches. Per 1,000 containers
Containing not more than 10 matches. Per 1,000 containers
0
0
13
13
0
0
Containing more than 10 but not more than 20 matches. Per 1,000 containers
Containing more than 10 but not more than 20 matches. Per 1,000 containers
1
1
6
6
0
0
Containing more than 20 but not more than 50 matches. Per gross (144) containers
Containing more than 20 but not more than 50 matches. Per gross (144) containers
0
0
9
9
5
5
Containing more than 50 but not more than 75 matches. Per gross (144) containers
Containing more than 50 but not more than 75 matches. Per gross (144) containers
0
0
14
14
1
1
For every additional 25 or part of 25 matches over 75. Per gross (144) containers
For every additional 25 or part of 25 matches over 75. Per gross (144) containers
0
0
3
3
3
3
(b) On all other matches in boxes or other containers:—
(b) On all other matches in boxes or other containers:—
Containing not more than 20 matches. Per 1,000 containers
Containing not more than 20 matches. Per 1,000 containers
2
2
12
12
0
0
Containing more than 20 but not more than 50 matches. Per gross (144) containers
Containing more than 20 but not more than 50 matches. Per gross (144) containers
0
0
18
18
10
10
Containing more than 50 but not more than 75 matches. Per gross (144) containers
Containing more than 50 but not more than 75 matches. Per gross (144) containers
1
1
8
8
2
2
For every additional 25 or part of 25 matches over 75. Per gross (144) containers
For every additional 25 or part of 25 matches over 75. Per gross (144) containers
0
0
6
6
6
6
Part II.
Excise.
£
£
s.
s.
d.
d.
Boxes or other containers:—
Boxes or other containers:—
Containing not more than 10 matches. Per 1,000 containers
Containing not more than 10 matches. Per 1,000 containers
0
0
11
11
4
4
Containing more than 10 but not more than 20 matches. Per 1,000 containers
Containing more than 10 but not more than 20 matches. Per 1,000 containers
1
1
2
2
8
8
Containing more than 20 but not more than 50 matches. Per gross (144) containers
Containing more than 20 but not more than 50 matches. Per gross (144) containers
0
0
8
8
4
4
Containing more than 50 but not more than 75 matches. Per gross (144) containers
Containing more than 50 but not more than 75 matches. Per gross (144) containers
0
0
12
12
6
6
For every additional 25 or part of 25 matches over 75. Per gross (144) containers
For every additional 25 or part of 25 matches over 75. Per gross (144) containers
0
0
2
2
10
10
and so in proportion for any less quantity of containers.
and so in proportion for any less quantity of containers.
THIRD SCHEDULE. Scale of Rates of Estate Duty.
Scale of Rates of Estate Duty.
Principal Value of the Estate
Principal Value of the Estate
Rate per cent. of Duty
Rate per cent. of Duty
£
£
£
£
Exceeding
Exceeding
100
100
and not exceeding
and not exceeding
500
500
1
1
”
”
500
500
” ”
” ”
1,000
1,000
2
2
”
”
1,000
1,000
” ”
” ”
5,000
5,000
3
3
”
”
5,000
5,000
” ”
” ”
10,000
10,000
4
4
”
”
10,000
10,000
” ”
” ”
12,500
12,500
6
6
”
”
12,500
12,500
” ”
” ”
15,000
15,000
7.2
7.2
”
”
15,000
15,000
” ”
” ”
18,000
18,000
8.4
8.4
”
”
18,000
18,000
” ”
” ”
21,000
21,000
9.6
9.6
”
”
21,000
21,000
” ”
” ”
25,000
25,000
10.8
10.8
”
”
25,000
25,000
” ”
” ”
30,000
30,000
12
12
”
”
30,000
30,000
” ”
” ”
35,000
35,000
13.2
13.2
”
”
35,000
35,000
” ”
” ”
40,000
40,000
14.4
14.4
”
”
40,000
40,000
” ”
” ”
45,000
45,000
15.6
15.6
”
”
45,000
45,000
” ”
” ”
50,000
50,000
16.8
16.8
”
”
50,000
50,000
” ”
” ”
55,000
55,000
19.5
19.5
”
”
55,000
55,000
” ”
” ”
65,000
65,000
20.8
20.8
”
”
65,000
65,000
” ”
” ”
75,000
75,000
22.1
22.1
”
”
75,000
75,000
” ”
” ”
85,000
85,000
23.4
23.4
”
”
85,000
85,000
” ”
” ”
100,000
100,000
24.7
24.7
”
”
100,000
100,000
” ”
” ”
120,000
120,000
26
26
”
”
120,000
120,000
” ”
” ”
150,000
150,000
28.6
28.6
”
”
150,000
150,000
” ”
” ”
200,000
200,000
31.2
31.2
”
”
200,000
200,000
” ”
” ”
250,000
250,000
33.8
33.8
”
”
250,000
250,000
” ”
” ”
300,000
300,000
36.4
36.4
”
”
300,000
300,000
” ”
” ”
400,000
400,000
39
39
”
”
400,000
400,000
41.6
41.6
FOURTH SCHEDULE. Enactments Repealed.
Enactments Repealed.
Session and Chapter or Number and Year
Session and Chapter or Number and Year
Short title
Short title
Extent of repeal
Extent of repeal
63 Vic., c. 7.
63 Vic., c. 7.
The Finance Act, 1900.
The Finance Act, 1900.
Section 11, save as regards persons dying on or before the 7th day of May, 1941.
Section 11, save as regards persons dying on or before the 7th day of May, 1941.
No. 11 of 1928.
No. 11 of 1928.
The Finance Act, 1928.
The Finance Act, 1928.
So much of sub-section (1) of section 13 as relates to motor tractors or to component parts or accessories of motor tractors.
So much of sub-section (1) of section 13 as relates to motor tractors or to component parts or accessories of motor tractors.
No. 31 of 1931.
No. 31 of 1931.
The Finance Act, 1931.
The Finance Act, 1931.
Section 26, save as regards persons dying on or before the 7th day of May, 1941.
Section 26, save as regards persons dying on or before the 7th day of May, 1941.
No. 15 of 1933.
No. 15 of 1933.
The Finance Act, 1933.
The Finance Act, 1933.
Section 15, as from the passing of this Act.
Section 15, as from the passing of this Act.
No. 31 of 1934.
No. 31 of 1934.
The Finance Act, 1934.
The Finance Act, 1934.
Paragraph (b) of sub-section (7) of section 12, and so much of paragraph (c) of the said sub-section (7) as relates to component parts or accessories of any such tractor as is mentioned in the said paragraph (b); paragraph (b) of sub-section (5) of section 13, and so much of paragraph (c) of the said sub-section (5) as relates to component parts or accessories of any such tractor as is mentioned in the said paragraph (b); sections 29 and 30, save as regards persons dying on or before the 7th day of May, 1941.
Paragraph (b) of sub-section (7) of section 12, and so much of paragraph (c) of the said sub-section (7) as relates to component parts or accessories of any such tractor as is mentioned in the said paragraph (b); paragraph (b) of sub-section (5) of section 13, and so much of paragraph (c) of the said sub-section (5) as relates to component parts or accessories of any such tractor as is mentioned in the said paragraph (b); sections 29 and 30, save as regards persons dying on or before the 7th day of May, 1941.
No. 28 of 1935.
No. 28 of 1935.
The Finance Act, 1935.
The Finance Act, 1935.
Section 32, save as regards persons dying on or before the 7th day of May, 1941.
Section 32, save as regards persons dying on or before the 7th day of May, 1941.