IE
FINANCE ACT, 1956
Statutory Text (2 Articles)
FIRST SCHEDULE. Duties on Tobacco.
Duties on Tobacco.
Section 8.
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
the
lb.
lb.
2
2
2
2
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
”
”
”
”
2
2
7
7
6
6
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
”
”
”
”
2
2
2
2
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
”
”
”
”
2
2
7
7
6
6
Full
Full
Preferential
Preferential
£
£
s.
s.
d.
d.
£
£
s.
s.
d.
d.
Manufactured:—
Manufactured:—
Cigars
Cigars
the
the
lb.
lb.
2
2
15
15
0
0
2
2
5
5
10
10
Cigarettes
Cigarettes
”
”
”
”
2
2
13
13
0
0
2
2
4
4
2
2
Cavendish or Negrohead
Cavendish or Negrohead
”
”
”
”
2
2
14
14
6
6
2
2
5
5
5
5
Cavendish or Negrohead manufactured in Bond
Cavendish or Negrohead manufactured in Bond
”
”
”
”
2
2
14
14
0
0
2
2
5
5
0
0
Other Manufactured Tobacco
Other Manufactured Tobacco
”
”
”
”
2
2
12
12
6
6
2
2
3
3
9
9
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
”
”
”
”
2
2
12
12
0
0
2
2
3
3
4
4
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
”
”
”
”
2
2
14
14
6
6
2
2
5
5
5
5
Part II.
Excise.
£
£
s.
s.
d.
d.
Unmanufactured:—
Unmanufactured:—
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
the
lb.
lb.
2
2
1
1
8
8
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
”
”
”
”
2
2
6
6
4
4
Manufactured:—
Manufactured:—
Cavendish or Negrohead Manufactured in Bond
Cavendish or Negrohead Manufactured in Bond
”
”
”
”
2
2
3
3
8
8
Part III.
Preferential Rates of Customs Duties on Unmanufactured Tobacco.
£
£
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
the
lb.
lb.
2
2
1
1
3
3
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
”
”
”
”
2
2
5
5
10
10
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
”
”
”
”
2
2
1
1
2
2
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
”
”
”
”
2
2
5
5
9
9
SECOND SCHEDULE. Duties on Matches.
Duties on Matches.
Section 12.
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
16
16
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
12
12
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
11
11
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
17
17
9
9
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
4
4
2
2
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
3
3
5
5
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
1
1
3
3
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
15
15
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
8
8
4
4
and so in proportion for any less quantity of containers.
and so in proportion for any less quantity of containers.
Part II.
Excise.
Boxes or other containers—
Boxes or other containers—
£
£
s.
s.
d.
d.
Containing not more than 10 matches. Per 1,000 containers
Containing not more than 10 matches. Per 1,000 containers
14
14
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
8
8
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
10
10
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
15
15
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
3
3
7
7
and so in proportion for any less quantity of containers.
and so in proportion for any less quantity of containers.