IE
FINANCE ACT, 1946
Statutory Text (4 Articles)
FIRST SCHEDULE. Spirits (Rates of Ordinary Customs Duty).
Spirits (Rates of Ordinary Customs Duty).
Section 7.
Description of Spirits
Description of Spirits
Preferential Rates
Preferential Rates
Full Rates
Full Rates
In Cask
In Cask
In Bottle
In Bottle
In Cask
In Cask
In Bottle
In Bottle
£
£
s.
s.
d.
d.
£
£
s.
s.
d.
d.
£
£
s.
s.
d.
d.
£
£
s.
s.
d.
d.
For every gallon computed at proof of—
For every gallon computed at proof of—
Brandy or rum
Brandy or rum
4
4
15
15
4
4
4
4
16
16
4
4
4
4
17
17
10
10
4
4
18
18
10
10
Imitation rum or geneva
Imitation rum or geneva
4
4
15
15
5
5
4
4
16
16
5
5
4
4
17
17
11
11
4
4
18
18
11
11
Unsweetened spirits other than those already enumerated
Unsweetened spirits other than those already enumerated
4
4
15
15
5
5
4
4
16
16
5
5
4
4
17
17
11
11
4
4
17
17
11
11
For every gallon of perfumed spirits
For every gallon of perfumed spirits
7
7
12
12
0
0
7
7
13
13
0
0
7
7
16
16
0
0
7
7
17
17
0
0
For every gallon of liqueurs, cordials, mixtures and other preparations in bottle entered in such manner as to indicate that the strength is not to be tested
For every gallon of liqueurs, cordials, mixtures and other preparations in bottle entered in such manner as to indicate that the strength is not to be tested
—
—
6
6
9
9
6
6
—
—
6
6
12
12
10
10
For every gallon computed at proof of spirits of any description not heretofore mentioned, including naphtha and methylic alcohol purified so as to be potable, and mixtures and preparations containing spirit
For every gallon computed at proof of spirits of any description not heretofore mentioned, including naphtha and methylic alcohol purified so as to be potable, and mixtures and preparations containing spirit
4
4
15
15
5
5
4
4
16
16
5
5
4
4
17
17
11
11
4
4
18
18
11
11
SECOND SCHEDULE. Glucose and Saccharin—Rates of Duties and Drawbacks.
Glucose and Saccharin—Rates of Duties and Drawbacks.
Section 9.
PART I.
Duties.
Goods
Goods
Customs Duties
Customs Duties
Excise Duties
Excise Duties
s.
s.
d.
d.
s.
s.
d.
d.
Glucose:—
Glucose:—
Solid
Solid
the cwt.
the cwt.
15
15
5
5
15
15
5
5
Liquid
Liquid
”
”
11
11
2
2
11
11
2
2
Saccharin (including substances of a like nature and use)
Saccharin (including substances of a like nature and use)
the oz.
the oz.
7
7
0
0
7
7
0
0
PART II.
Drawbacks.
A.—Customs.
Nature of Drawback
Nature of Drawback
Amount of Rate of Drawback
Amount of Rate of Drawback
(1) Drawback on the deposit in a bonded warehouse for export of beer in the brewing of which duty-paid glucose has been used.
(1) Drawback on the deposit in a bonded warehouse for export of beer in the brewing of which duty-paid glucose has been used.
An amount equal to the duty paid in respect of the glucose.
An amount equal to the duty paid in respect of the glucose.
(2) Drawback on the export, or on the shipment or deposit in a bonded warehouse for use as ship's stores, of goods (other than beer) in the manufacture or preparation of which in the State any duty-paid glucose or saccharin has been used.
(2) Drawback on the export, or on the shipment or deposit in a bonded warehouse for use as ship's stores, of goods (other than beer) in the manufacture or preparation of which in the State any duty-paid glucose or saccharin has been used.
An amount equal to the duty chargeable in respect of that quantity of the glucose or saccharin which appears to the satisfaction of the Revenue Commissioners to have been used in the manufacture or preparation of the goods, or, in the case of residual products, to be contained in the goods.
An amount equal to the duty chargeable in respect of that quantity of the glucose or saccharin which appears to the satisfaction of the Revenue Commissioners to have been used in the manufacture or preparation of the goods, or, in the case of residual products, to be contained in the goods.
B.—Excise.
Nature of Drawback
Nature of Drawback
Amount of Rate of Drawback
Amount of Rate of Drawback
(1) Drawback on the export, or on the shipment or deposit in a bonded warehouse for use as ship's stores of duty-paid glucose or saccharin.
(1) Drawback on the export, or on the shipment or deposit in a bonded warehouse for use as ship's stores of duty-paid glucose or saccharin.
An amount equal to the duty paid.
An amount equal to the duty paid.
(2) Drawback on the deposit in a bonded warehouse for export of beer in the brewing of which duty-paid glucose has been used.
(2) Drawback on the deposit in a bonded warehouse for export of beer in the brewing of which duty-paid glucose has been used.
An amount equal to the duty paid.
An amount equal to the duty paid.
(3) Drawback on the export, or on the shipment or deposit in a bonded warehouse for use as ship's stores, of goods (other than beer) in the manufacture or preparation of which in the State any duty-paid glucose or saccharin has been used
(3) Drawback on the export, or on the shipment or deposit in a bonded warehouse for use as ship's stores, of goods (other than beer) in the manufacture or preparation of which in the State any duty-paid glucose or saccharin has been used
An amount equal to the duty paid in respect of that quantity of glucose or saccharin which appears to the satisfaction of the Revenue Commissioners to have been used in the manufacture or preparation of the goods.
An amount equal to the duty paid in respect of that quantity of glucose or saccharin which appears to the satisfaction of the Revenue Commissioners to have been used in the manufacture or preparation of the goods.
(4) Drawback on the deposit of duty-paid glucose in a warehouse approved by the Revenue Commissioners under Section 2 of the Manufactured Tobacco Act, 1863, for the manufacture of cavendish and negrohead tobacco.
(4) Drawback on the deposit of duty-paid glucose in a warehouse approved by the Revenue Commissioners under Section 2 of the Manufactured Tobacco Act, 1863, for the manufacture of cavendish and negrohead tobacco.
An amount equal to the drawback which would have been payable on the export of the glucose.
An amount equal to the drawback which would have been payable on the export of the glucose.
THIRD SCHEDULE. Form of Execution Order in Revenue Cases.
Form of Execution Order in Revenue Cases.
Section 27.
HIGH COURT OF JUSTICE.
REVENUE.
To the several Sheriffs, Under-Sheriffs and County Registrars and to the Commissioner and Officers of the Gárda Síochána
WHEREAS it has been adjudged by the High Court of Justice that is justly indebted to the Minister for Finance for the benefit of the Central Fund in the sum of Pounds Shillings and Pence together with the sum of Pounds Shillings and Pence costs as appears of record in the High Court of Justice. You the several Sheriffs, Under-Sheriffs and County Registrars are therefore hereby commanded to take in execution the goods and chattels of the said to satisfy the said sums for debt and costs. And in the event of the goods or chattels of the said not being sufficient to satisfy the said debt and costs, or in the event of the said having no goods or chattels which can be taken in execution to satisfy the said debt and costs as aforesaid, you, the Sheriff, Under-Sheriff or County Registrar to whom this order is handed for execution, are hereby commanded to give a certificate to that effect in one of the forms endorsed hereon and to transmit this Order with such certificate signed by you endorsed hereon to the Superintendent or other proper officer of the Gárda Síochána who shall act for the area or district within which you may levy execution. And you the Commissioner and Officers of the Gárda Síochána are hereby commanded upon the receipt of this Order by such Superintendent or other proper officer with the certificate endorsed hereon signed by the said Sheriff, Under-Sheriff or County Registrar, to take and convey the said to the nearest prison and there deliver him to the Governor of such prison there to remain and be kept by such Governor until satisfaction be made of such debt and costs, or until the expiration of the period of six months, whichever shall be the shorter.
WITNESS the Honourable
WITNESS the Honourable
Chief Justice, the day of
Chief Justice, the day of
This Order is issued by
This Order is issued by
The Solicitor of Revenue,
The Solicitor of Revenue,
Dublin Castle.
Dublin Castle.
CERTIFICATE.
To the Superintendent or other Proper Officer of the Gárda Síochána for the County of
I hereby certify that the goods and chattels of the within-named are not sufficient to satisfy the debt and costs in the within Order mentioned amounting to £ : : and that the amount levied is £ : : leaving a balance of £ : : to be satisfied.
GIVEN under my hand this day of 19
To the Superintendent or Other Proper Officer of the Gárda Síochána of the County of
I hereby certify that the within-named has no goods or chattels which can be taken in execution to satisfy the debt and costs in the within Order mentioned amounting to £
GIVEN under my hand this day of 19
FOURTH SCHEDULE. Enactments Repealed.
Enactments Repealed.
Section 31.
Session and Chapter or Number and Year
Session and Chapter or Number and Year
Short title
Short title
Extent of Repeal
Extent of Repeal
7 & 8 Geo. IV, c. 53
7 & 8 Geo. IV, c. 53
Excise Management Act, 1827
Excise Management Act, 1827
Section 32
Section 32
No. 31 of 1936
No. 31 of 1936
Finance Act, 1936
Finance Act, 1936
Section 21
Section 21
No. 14 of 1941
No. 14 of 1941
Finance Act, 1941
Finance Act, 1941
Section 20.
Section 20.