IE
S.I. No. 70/1948 - Emergency Imposition of Duties (No. 232) Order, 1948.
Statutory Text (3 Articles)
1. This Order may be cited as the Emergency Imposition of Duties (No. 232) Order, 1948.
2. The
Interpretation Act, 1937
(No. 38 of 1937), applies to this Order.
3.—(1) On and after the 15th day of April, 1948, subsection (5) of
section 25
of the
Finance Act, 1932
(No. 20 of 1932), shall have effect as if, for the rates inserted therein by subsection (1) of
section 8
of the
Finance (No. 2) Act, 1947
(No. 33 of 1947), there were substituted the following rates
Where the payment for admission, excluding duty,
Rate of Duty
s.
d.
and does not exceed
s.
d.
s.
d.
exceeds
0
4
and does not exceed
0
4½
0
1½
"
0
4½
" " " "
0
6
0
2
"
0
6
" " " "
0
8
0
3
"
0
8
" " " "
0
11½
0
4½
"
0
11½
" " " "
1
3½
0
6½
"
1
3½
" " " "
1
9
0
9
"
1
9
" " " "
2
4½
1
1½
"
2
4½
" " " "
3
0
1
6
"
3
0
" " " "
4
0
2
0
"
4
0
2
0 for
the first 4s. and 2s. for every additional 4s. or part of 4s.
(2) On and after the 15th day of April, 1948, subsection (2) of
section 11
of the
Finance Act, 1936
(No. 31 of 1936), shall have effect as if, for the rates inserted therein by subsection (2) of
section 8
of the
Finance (No. 2) Act, 1947
, there were substituted the following rates :—
Where the payment for admission, excluding duty,
Rate or Duty
s.
d.
s.
d.
s.
d.
exceeds
0
4
and does not exceed
0
4½
0
1½
"
0
4½
" " " "
0
6
0
2
"
0
6
" " " "
0
7
0
3
"
0
7
" " " "
0
8
0
4
"
0
8
" " " "
0
10
0
5
"
0
10
" " " "
1
0½
0
7½
"
1
0½
" " " "
1
4
0
10
"
1
4
" " " "
1
6
1
0
"
1
6
" " " "
1
9
1
3
"
1
9
" " " "
2
0
1
6
"
2
0
" " " "
2
10½
2
1½
"
2
10½
" " " "
4
0
3
0
"
4
0
3
0 for
the first 4s. and 3s. for every additional 4s. or part of 4s.
(3) Paragraph (
c
) of subsection (3) of
section 11
of the
Finance Act, 1936
(No. 31 of 1936), shall, as respects entertainments duty (within the meaning of the said section 11) paid on payments, made on or after the 15th day of April, 1948, for admission to an entertainment in any such theatre as is mentioned in the said subsection (3), have effect as if, for the words " fifteen per cent. of the said duty " (inserted by subsection (3) of
section 8
of the
Finance (No. 2) Act, 1947
) there were substituted the words " thirty per cent. of the said duty."
GIVEN under the Official Seal of the Government this 2nd day of March, 1948.
JOHN A. COSTELLO,
Taoiseach.
S.I. No. 70 of 1948.
EMERGENCY IMPOSITION OF DUTIES (No. 232) ORDER, 1948.
The Government, in exercise of the powers conferred on them by
section 1
of the
Emergency Imposition of Duties Act, 1932
(No. 16 of 1932), as adapted in consequence of the enactment of the Constitution, and of every and any other power them in this behalf enabling, hereby order as follows :—