Legislator Case Law & Legislation
1945_act_20 IE

FINANCE ACT, 1945

1 Articles / Provisions · Ireland
Open official source Machine-readable Markdown (.md)

Statutory Text (1 Articles)

ISB Act 1945-05-29

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

10

10

2

2

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

0

0

4

4

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

7

7

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

11

11

0

0

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

7

7

and so in proportion for any less quantity of containers.

and so in proportion for any less quantity of containers.

(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

0

0

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

14

14

8

8

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

2

2

0

0

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

5

5

2

2

and so in proportion for any less quantity of containers.

and so in proportion for any less quantity of containers.

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

8

8

6

6

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

0

0

17

17

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

6

6

3

3

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

9

9

5

5

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

2

2

and so in proportion for any less quantity of containers.

and so in proportion for any less quantity of containers.

Need to analyze how this provision applies to your matter?

Cross-reference this statute against case law, commentaries, and related legislative provisions inside Legislator AI.

Open in Legislator →