IE
FINANCE ACT, 1961
Statutory Text (3 Articles)
FIRST SCHEDULE. Duties on Tobacco.
FIRST SCHEDULE.
Duties on Tobacco.
Part I. Customs.
Part I.
Customs.
Section 14.
Unmanufactured:—
Unmanufactured:—
£
£
s.
s.
d.
d.
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
9
9
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
15
15
2
2
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
9
9
71/2
71/2
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
15
15
17/2
17/2
Full
Full
Preferential
Preferential
£
£
S.
S.
d.
d.
£
£
s.
s.
d.
d.
Manufactured:—
Manufactured:—
Cigars
Cigars
the lb.
the lb.
3
3
3
3
0
0
2
2
12
12
6
6
Cigarettes
Cigarettes
”
”
3
3
1
1
0
0
2
2
10
10
10
10
Cavendish or Negrohead
Cavendish or Negrohead
”
”
3
3
2
2
6
6
2
2
12
12
1
1
Cavendish or Negrohead manufactured in bond
Cavendish or Negrohead manufactured in bond
”
”
3
3
2
2
0
0
2
2
11
11
8
8
other manufactured tobacco
other manufactured tobacco
”
”
3
3
0
0
6
6
2
2
10
10
5
5
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
”
”
3
3
0
0
0
0
2
2
10
10
0
0
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
2
2
6
6
2
2
12
12
1
1
Part II. Excise.
Part II.
Excise.
Unmanufactured:—
Unmanufactured:—
£
£
s.
s.
d.
d.
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
8
8
61/2
61/2
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
13
13
11
11
Manufactured:—
Manufactured:—
Cavendish or Negrohead manufactured in bond
Cavendish or Negrohead manufactured in bond
”
”
2
2
10
10
4
4
SECOND SCHEDULE. Scale of rates of estate duty
SECOND SCHEDULE.
Scale of rates of estate duty
Section 22.
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
6,000
6,000
1
1
”
”
6,000
6,000
”
”
”
”
”
”
7,000
7,000
2
2
”
”
7,000
7,000
”
”
”
”
”
”
8,000
8,000
3
3
”
”
8,000
8,000
”
”
”
”
”
”
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
40
40
THIRD SCHEDULE. Enactments repealed.
THIRD SCHEDULE.
Enactments repealed.
Part I.
Part I.
Section 39.
Number and Year
Number and Year
Short Title.
Short Title.
Extentof Repeal
Extentof Repeal
(1)
(1)
(2)
(2)
(3)
(3)
No. 19 of 1960.
No. 19 of 1960.
Finance Act, 1960.
Finance Act, 1960.
Subsection(1) of section 24.
Subsection(1) of section 24.
Part II.
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. 27 of 1924.
No. 27 of 1924.
Finance Act, 1924.
Finance Act, 1924.
Sections 22.
Sections 22.
No. 22 of 1956.
No. 22 of 1956.
Finance Act, 1956.
Finance Act, 1956.
Sections 30 and 31..
Sections 30 and 31..
Part III.
Part III.
Session and Chapter
Session and Chapter
Short Title
Short Title
Extent of Repeal
Extent of Repeal
(1)
(1)
(2)
(2)
(3)
(3)
54 & 55 Vic., c. 39
54 & 55 Vic., c. 39
Stamp Act, 1891.
Stamp Act, 1891.
Section 34; in section 36, the words “determining the mode in which” and the words “is to be denoted”; subsection (1)of section 37; in subsection (2) of section 37, the words “Except as aforesaid” in subsection (2) of section 38, the words. “payable on demand or at sight or on presentation” In the First Schedule, the headings beginning “Bill of Exchange payable on demand” and “Bill of Exchange of any other kind” (but not the exemptions following).
Section 34; in section 36, the words “determining the mode in which” and the words “is to be denoted”; subsection (1)of section 37; in subsection (2) of section 37, the words “Except as aforesaid” in subsection (2) of section 38, the words. “payable on demand or at sight or on presentation” In the First Schedule, the headings beginning “Bill of Exchange payable on demand” and “Bill of Exchange of any other kind” (but not the exemptions following).
62 & 63 Vic., c. 9.
62 & 63 Vic., c. 9.
Finance Act, 1899.
Finance Act, 1899.
Section 10.
Section 10.
9 Edw. 7, c. 43.
9 Edw. 7, c. 43.
Revenue Act, 1909.
Revenue Act, 1909.
Section 10.
Section 10.
8 & 9 Geo. 5, c 15.
8 & 9 Geo. 5, c 15.
Finance Act, 1918.
Finance Act, 1918.
Section 36.
Section 36.