IE
FINANCE ACT, 1960
Statutory Text (4 Articles)
FIRST SCHEDULE. Duties on Tobacco.
Duties on Tobacco.
Section 19.
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.
2
2
7
7
11
11
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
13
13
3
3
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
7
7
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
”
”
2
2
13
13
2
2
Full
Full
Preferential
Preferential
£
£
s.
s.
d.
d.
£
£
s.
s.
d.
d.
Manufactured:—
Manufactured:—
Cigars
Cigars
the lb.
the lb.
3
3
1
1
0
0
2
2
10
10
10
10
Cigarettes
Cigarettes
”
”
2
2
18
18
6
6
2
2
8
8
9
9
Cavendish or Negrohead
Cavendish or Negrohead
”
”
3
3
0
0
6
6
2
2
10
10
5
5
Cavendish or Negrohead manufactured in Bond
Cavendish or Negrohead manufactured in Bond
”
”
3
3
0
0
0
0
2
2
10
10
0
0
Other Manufactured Tobacco
Other Manufactured Tobacco
”
”
2
2
18
18
6
6
2
2
8
8
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
18
18
0
0
2
2
8
8
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
”
”
3
3
0
0
6
6
2
2
10
10
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 lb
the lb
2
2
6
6
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
12
12
0
0
Manufactured:—
Manufactured:—
Cavendish or Negrohead manufactured in Bond
Cavendish or Negrohead manufactured in Bond
”
”
2
2
8
8
7
7
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 lb.
the lb.
2
2
6
6
4
4
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
11
11
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
6
6
4
4
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
11
11
5
5
SECOND SCHEDULE. Scale of Rates of Estate Duty.
Scale of Rates of Estate Duty.
Section 23.
Principal Value of the Estate
Principal Value of the Estate
Rate per cent. of duty
Rate per cent. of duty
£
£
£
£
Exceeding
Exceeding
5,000
5,000
and
and
not
not
exceeding
exceeding
7,500
7,500
3
3
”
”
7,500
7,500
”
”
”
”
”
”
10,000
10,000
4
4
”
”
10,000
10,000
”
”
”
”
”
”
12,500
12,500
6
6
”
”
12,500
12,500
”
”
”
”
”
”
15,000
15,000
8
8
”
”
15,000
15,000
”
”
”
”
”
”
17,500
17,500
10
10
”
”
17,500
17,500
”
”
”
”
”
”
20,000
20,000
12
12
”
”
20,000
20,000
”
”
”
”
”
”
25,000
25,000
14
14
”
”
25,000
25,000
”
”
”
”
”
”
30,000
30,000
16
16
”
”
30,000
30,000
”
”
”
”
”
”
35,000
35,000
18
18
”
”
35,000
35,000
”
”
”
”
”
”
40,000
40,000
21
21
”
”
40,000
40,000
”
”
”
”
”
”
45,000
45,000
24
24
”
”
45,000
45,000
”
”
”
”
”
”
50,000
50,000
27
27
”
”
50,000
50,000
”
”
”
”
”
”
60,000
60,000
30
30
”
”
60,000
60,000
”
”
”
”
”
”
75,000
75,000
33
33
”
”
75,000
75,000
”
”
”
”
”
”
100,000
100,000
37
37
”
”
100,000
100,000
”
”
”
”
”
”
150,000
150,000
41
41
”
”
150,000
150,000
”
”
”
”
”
”
200,000
200,000
45
45
”
”
200,000
200,000
”
”
”
”
”
”
250,000
250,000
49
49
”
”
250,000
250,000
53
53
THIRD SCHEDULE. Agreement between the Government of Ireland and the Government of the United Kingdom with respect to certain Exemptions from Tax.
Agreement between the Government of Ireland and the Government of the United Kingdom with respect to certain Exemptions from Tax.
Section 34.
The Government of Ireland and the Government of the United Kingdom,
Considering the Agreement of the 14th April, 1926, between the Government of the Irish Free State and the British Government in pursuance of which exemptions from tax are conferred on persons resident in one only of the countries from tax under the law of the other,
Considering that legislation may be enacted in either country to maintain the proper incidence of liability to income tax and to prevent the obtaining of undue tax advantages,
Considering that such legislation may be insufficiently effective unless, as well as applying to persons resident in the country where it is enacted, it applies also to persons not so resident but resident in the other of the two countries and accordingly affects exemptions from tax conferred in pursuance of the said Agreement of 1926,
Recognising that the legislation which was the subject of the Agreement of the 4th April, 1959, made between the two Governments affected the said exemptions in particular ways, and desiring to supplement that Agreement by a more general Agreement,
Desiring to declare that save as provided by this Agreement the continuance in force of the said Agreement of 1926 shall not be affected by the enactment of such legislation,
Have agreed as follows:—
Article 1.
Legislation enacted in either country at any time after the date of this Agreement and affecting in any way exemptions from income tax of that country of persons resident in that country shall, except as otherwise provided by the legislation and subject to the next following Article of this Agreement, have the like effect on exemptions from that tax which persons enjoy as not resident in that country but resident in the other of the two countries, and the enactment of such legislation shall not affect the continuance in force of the said Agreement of 1926, as amended by Agreements of the 25th April, 1928, the 21st July, 1947, and the 4th April, 1959, and this Agreement.
Article 2.
If the Government of either country represents that any provisions of legislation enacted in the other country, being provisions falling within Article 1 of this Agreement, are nevertheless not within the intention of the Agreement, the two Governments shall consult and if they agree that Article 1 ought not to apply the Government of the country in which the legislation was enacted shall take the necessary steps to secure that the said provisions shall not affect, or be deemed to have affected, exemptions from the income tax of that country which persons enjoy as not resident therein but resident in the other country.
Article 3.
This Agreement shall become effective on the exchange of notes confirming that the necessary steps have been taken to give it the force of law in Ireland and the United Kingdom, and thereafter shall remain effective only so long as it has the force of law in both countries.
Dated this 23rd day of June, 1960.
For the Government of Ireland.
For the Government of Ireland.
For the Government of the United Kingdom.
For the Government of the United Kingdom.
SÉAMAS Ó RIAIN.
SÉAMAS Ó RIAIN.
D. HEATHCOAT AMORY.
D. HEATHCOAT AMORY.
FOURTH SCHEDULE. Enactments Repealed.
Enactments Repealed.
Section 42.
Part I.
Session and Chapter or Number and Year
Session and Chapter or Number and Year
Short title
Short title
Extent of Repeal
Extent of Repeal
Date of Repeal
Date of Repeal
(1)
(1)
(2)
(2)
(3)
(3)
(4)
(4)
5 & 6 Vic., c. 93.
5 & 6 Vic., c. 93.
Tobacco Act, 1842.
Tobacco Act, 1842.
Section 13.
Section 13.
The 28th day of April, 1960.
The 28th day of April, 1960.
54 & 55 Vic., c. 39.
54 & 55 Vic., c. 39.
Stamp Act, 1891.
Stamp Act, 1891.
In the First Schedule the head of charge “Passport”.
In the First Schedule the head of charge “Passport”.
The date of the passing of this Act.
The date of the passing of this Act.
No. 31 of 1931.
No. 31 of 1931.
Finance Act, 1931.
Finance Act, 1931.
The words “or tobacco” in paragraph (a) of section 24.
The words “or tobacco” in paragraph (a) of section 24.
The 28th day of April, 1960.
The 28th day of April, 1960.
No. 18 of 1937.
No. 18 of 1937.
Finance Act, 1937.
Finance Act, 1937.
Section 4.
Section 4.
The 6th day of April, 1960.
The 6th day of April, 1960.
No. 15 of 1946.
No. 15 of 1946.
Finance Act, 1946.
Finance Act, 1946.
Section 4.
Section 4.
The 6th day of April, 1960.
The 6th day of April, 1960.
No. 25 of 1958.
No. 25 of 1958.
Finance Act, 1958.
Finance Act, 1958.
The words “Subject to subsection (3) of this section,” in subsection (2) of section 56; subsection (3) of section 56.
The words “Subject to subsection (3) of this section,” in subsection (2) of section 56; subsection (3) of section 56.
The 6th day of April, 1960.
The 6th day of April, 1960.
Part II.
Number and Year
Number and Year
Short title
Short title
Extent of Repeal
Extent of Repeal
(1)
(1)
(2)
(2)
(3)
(3)
No. 15 of 1951.
No. 15 of 1951.
Finance Act, 1951.
Finance Act, 1951.
Subsections (1) and (6) of section 14.
Subsections (1) and (6) of section 14.