IE
FINANCE ACT, 1967
Statutory Text (3 Articles)
FIRST SCHEDULE Duties on Tobacco Part I
Duties on Tobacco
Part I
Section 14.
Customs
£
£
s.
s.
d.
d.
Unmanufactured:—
Unmanufactured:—
if stripped or stemmed:—
if stripped or stemmed:—
containing 10 per cent. or more by weight of moisture
containing 10 per cent. or more by weight of moisture
the lb.
the lb.
3
3
16
16
3
3
containing less than 10 per cent. by weight of moisture
containing less than 10 per cent. by weight of moisture
”
”
4
4
4
4
85
85
If unstripped or unstemmed :—
If unstripped or unstemmed :—
containing 10 per cent. or more by weight of moisture
containing 10 per cent. or more by weight of moisture
”
”
3
3
16
16
25
25
containing less than 10 per cent. by weight of moisture
containing less than 10 per cent. by weight of moisture
”
”
4
4
4
4
8
8
Full
Full
Preferential
Preferential
£
£
s.
s.
d.
d.
£
£
s.
s.
d.
d.
Manufactured :—
Manufactured :—
cigars
cigars
the lb.
the lb.
4
4
15
15
06
06
3
3
19
19
25
25
cigarettes
cigarettes
”
”
4
4
12
12
9
9
3
3
17
17
35
35
Cavendish or Negrohead
Cavendish or Negrohead
”
”
4
4
14
14
54
54
3
3
18
18
85
85
Cavendish or Negrohead manufactured in bond
Cavendish or Negrohead manufactured in bond
”
”
4
4
13
13
102
102
3
3
18
18
25
25
other manufactured tobacco
other manufactured tobacco
”
”
4
4
12
12
54
54
3
3
17
17
05
05
snuff containing more than 13 per cent. by weight of moisture
snuff containing more than 13 per cent. by weight of moisture
”
”
4
4
12
12
06
06
3
3
16
16
85
85
snuff not containing more than 13 per cent. by weight of moisture
snuff not containing more than 13 per cent. by weight of moisture
”
”
4
4
14
14
54
54
3
3
18
18
85
85
Part II
Customs
Full
Full
Preferential
Preferential
Manufactured :—
Manufactured :—
£
£
s.
s.
d.
d.
£
£
s.
s.
d.
d.
cigars
cigars
the lb.
the lb.
4
4
11
11
79
79
3
3
19
19
25
25
cigarettes
cigarettes
”
”
4
4
9
9
44
44
3
3
17
17
35
35
Cavendish or Negrohead
Cavendish or Negrohead
”
”
4
4
11
11
1
1
3
3
18
18
85
85
Cavendish or Negrohead manufactured in bond
Cavendish or Negrohead manufactured in bond
”
”
4
4
10
10
61
61
3
3
18
18
25
25
other manufactured tobacco :—
other manufactured tobacco :—
hard pressed tobacco
hard pressed tobacco
”
”
4
4
6
6
89
89
3
3
14
14
8
8
other pipe tobacco
other pipe tobacco
”
”
4
4
8
8
8
8
3
3
16
16
71
71
other manufactured tobacco
other manufactured tobacco
”
”
4
4
9
9
14
14
3
3
17
17
05
05
snuff containing more than 13 per cent. by weight of moisture
snuff containing more than 13 per cent. by weight of moisture
”
”
4
4
8
8
85
85
3
3
16
16
85
85
snuff not containing more than 13 per cent. by weight of moisture
snuff not containing more than 13 per cent. by weight of moisture
”
”
4
4
11
11
1
1
3
3
18
18
85
85
Part III
Customs
Full
Full
Preferential
Preferential
£
£
s.
s.
d.
d.
£
£
s.
s.
d.
d.
Manufactured :—
Manufactured :—
cigars
cigars
the lb.
the lb.
4
4
10
10
33
33
3
3
19
19
25
25
cigarettes
cigarettes
”
”
4
4
8
8
03
03
3
3
17
17
35
35
Cavendish or Negrohead
Cavendish or Negrohead
”
”
4
4
9
9
85
85
3
3
18
18
85
85
Cavendish or Negrohead manufactured in bond
Cavendish or Negrohead manufactured in bond
”
”
4
4
9
9
17
17
3
3
18
18
25
25
other manufactured tobacco :—
other manufactured tobacco :—
hard pressed tobacco
hard pressed tobacco
”
”
4
4
3
3
03
03
3
3
12
12
35
35
other pipe tobacco
other pipe tobacco
”
”
4
4
6
6
105
105
3
3
16
16
17
17
other manufactured tobacco
other manufactured tobacco
”
”
4
4
7
7
93
93
3
3
17
17
05
05
snuff containing more than 13 per cent. by weight of moisture
snuff containing more than 13 per cent. by weight of moisture
”
”
4
4
7
7
45
45
3
3
16
16
85
85
snuff not containing more than 13 per cent. by weight of moisture
snuff not containing more than 13 per cent. by weight of moisture
”
”
4
4
9
9
85
85
3
3
18
18
85
85
Part IV
Excise
£
£
s.
s.
d.
d.
Unmanufactured :—
Unmanufactured :—
containing 10 per cent. or more by weight of moisture
containing 10 per cent. or more by weight of moisture
the lb.
the lb.
3
3
15
15
15
15
containing less than 10 per cent. by weight of moisture
containing less than 10 per cent. by weight of moisture
”
”
4
4
3
3
6
6
Manufactured:—
Manufactured:—
Cavendish or Negrohead manufactured in bond
Cavendish or Negrohead manufactured in bond
”
”
3
3
17
17
15
15
SECOND SCHEDULE Amendment of Enactments
Amendment of Enactments
Section 17.
Session and Chapter
Session and Chapter
Short Title
Short Title
Amendment
Amendment
(1)
(1)
(2)
(2)
(3)
(3)
39 & 40 Vict., c. 36.
39 & 40 Vict., c. 36.
Customs Consolidation Act, 1876.
Customs Consolidation Act, 1876.
In section 50, “The master or person authorised by him shall deliver to the officer of Customs who first boards such ship an account of the stores carried, to be known as the ship's stores declaration, in such form and manner as the Revenue Commissioners may direct” is added at the end of the section. In section 53, “when the report is made attend, if required, before the collector or other proper officer and” is substituted for “at the time of making report”. In section 101, for all words from the beginning of the section to “Provided also,” there is substituted “(a) The master of every ship departing from a port in the State to a place abroad shall deliver to the collector or other proper officer a general declaration outwards in such form and manner as the Revenue Commissioners may direct and, if such ship shall have commenced her lading at some other port, shall deliver also the clearance of such goods from such other port. (b) The documents required by the foregoing paragraph to be delivered by the master may be delivered by the ship's agent or by a person authorised by the master and if so delivered the provisions of the Customs Acts shall apply as if they had been delivered by the master. (c) If any goods are taken on board any ship before the inward cargo has been fully discharged, unless authorised by the collector or other proper officer, the master shall be liable to a penalty of one hundred pounds: provided”. In section 102, “delivery of the general declaration outwards” is substituted for “due entry outwards”. In section 128, for all words from “the United Kingdom” to the end of the section there is substituted “any port in the State the master or a person authorised by him shall, if required, attend before the collector or other proper officer and answer all such questions relating to the ship, the cargo, and the voyage as shall be put to him by such collector or officer; and the clearance outwards and authority for the departure of the ship shall be in such form and manner as the Revenue Commissioners may direct”. In section 129, for all words from “the master shall” to the end of the section there is substituted “the clearance documents granted at the second or any subsequent ports of call shall be attached to the clearance documents granted at the first port”. In section 130, “in respect of which the general declaration outwards has been delivered to the collector or other proper officer” is substituted for “entered outwards”.
In section 50, “The master or person authorised by him shall deliver to the officer of Customs who first boards such ship an account of the stores carried, to be known as the ship's stores declaration, in such form and manner as the Revenue Commissioners may direct” is added at the end of the section.
In section 53, “when the report is made attend, if required, before the collector or other proper officer and” is substituted for “at the time of making report”.
In section 101, for all words from the beginning of the section to “Provided also,” there is substituted “(a) The master of every ship departing from a port in the State to a place abroad shall deliver to the collector or other proper officer a general declaration outwards in such form and manner as the Revenue Commissioners may direct and, if such ship shall have commenced her lading at some other port, shall deliver also the clearance of such goods from such other port. (b) The documents required by the foregoing paragraph to be delivered by the master may be delivered by the ship's agent or by a person authorised by the master and if so delivered the provisions of the Customs Acts shall apply as if they had been delivered by the master. (c) If any goods are taken on board any ship before the inward cargo has been fully discharged, unless authorised by the collector or other proper officer, the master shall be liable to a penalty of one hundred pounds: provided”.
In section 102, “delivery of the general declaration outwards” is substituted for “due entry outwards”.
In section 128, for all words from “the United Kingdom” to the end of the section there is substituted “any port in the State the master or a person authorised by him shall, if required, attend before the collector or other proper officer and answer all such questions relating to the ship, the cargo, and the voyage as shall be put to him by such collector or officer; and the clearance outwards and authority for the departure of the ship shall be in such form and manner as the Revenue Commissioners may direct”.
In section 129, for all words from “the master shall” to the end of the section there is substituted “the clearance documents granted at the second or any subsequent ports of call shall be attached to the clearance documents granted at the first port”.
In section 130, “in respect of which the general declaration outwards has been delivered to the collector or other proper officer” is substituted for “entered outwards”.
41 & 42 Vict., c. 15.
41 & 42 Vict., c. 15.
Customs and Inland Revenue Act, 1878.
Customs and Inland Revenue Act, 1878.
In section 6, “the ship's agent or a person authorised by the master,” is inserted after “on the application of the master,” and “shall, if required, attend before the collector or other proper officer and” is inserted after “the master of such ship”.
In section 6, “the ship's agent or a person authorised by the master,” is inserted after “on the application of the master,” and “shall, if required, attend before the collector or other proper officer and” is inserted after “the master of such ship”.
47 & 48 Vict., c. 62.
47 & 48 Vict., c. 62.
Revenue Act, 1884.
Revenue Act, 1884.
In section 3 (2), “or, alternatively, if there shall be delivered to the proper officer of Customs a copy or copies of the bill or bills of lading relating to the shipped goods together with a declaration subscribed by the master, the ship's agent, or a person authorised by the master, that there is contained in such copy or copies of the bill or bills of lading a true account of all the shipped goods for which no bond is required,” is inserted after “for which no bond is required,”.
In section 3 (2), “or, alternatively, if there shall be delivered to the proper officer of Customs a copy or copies of the bill or bills of lading relating to the shipped goods together with a declaration subscribed by the master, the ship's agent, or a person authorised by the master, that there is contained in such copy or copies of the bill or bills of lading a true account of all the shipped goods for which no bond is required,” is inserted after “for which no bond is required,”.
61 & 62 Vict., c. 46.
61 & 62 Vict., c. 46.
Revenue Act, 1898.
Revenue Act, 1898.
In section 2 (1), “may be made by the ship's agent or by a person authorised by the master” is substituted for “may, subject to and in accordance with regulations by the Commissioners of Customs, be made by such one of the responsible officers of the ship as the master appoints in writing”.
In section 2 (1), “may be made by the ship's agent or by a person authorised by the master” is substituted for “may, subject to and in accordance with regulations by the Commissioners of Customs, be made by such one of the responsible officers of the ship as the master appoints in writing”.
THIRD SCHEDULE Enactments Repealed
Enactments Repealed
Section 25.
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
(1)
(1)
(2)
(2)
(3)
(3)
39 & 40 Vict., c. 36.
39 & 40 Vict., c. 36.
Customs Consolidation Act, 1876.
Customs Consolidation Act, 1876.
In section 126, the words from “, and shall be signed” to “such victualling bill”; section 127.
In section 126, the words from “, and shall be signed” to “such victualling bill”; section 127.
41 & 42 Vict., c. 15.
41 & 42 Vict., c. 15.
Customs and Inland Revenue Act, 1878.
Customs and Inland Revenue Act, 1878.
In section 6, the words “borne upon the victualling bill”.
In section 6, the words “borne upon the victualling bill”.
47 & 48 Vict., c. 62.
47 & 48 Vict., c. 62.
Revenue Act, 1884.
Revenue Act, 1884.
Section 3 (3); in section 3 (4), the words “or certificate” in both places where they occur.
Section 3 (3); in section 3 (4), the words “or certificate” in both places where they occur.
No. 23 of 1963.
No. 23 of 1963.
Finance Act, 1963.
Finance Act, 1963.
Section 100; Fifth Schedule.
Section 100; Fifth Schedule.
No. 6 of 1967.
No. 6 of 1967.
Income Tax Act, 1967.
Income Tax Act, 1967.
Section 490; Schedule 14.
Section 490; Schedule 14.
Part II
Session and Chapter
Session and Chapter
Short Title
Short Title
Extent of Repeal
Extent of Repeal
(1)
(1)
(2)
(2)
(3)
(3)
6 Geo. 4, c. 81.
6 Geo. 4, c. 81.
Excise Licences Act, 1825.
Excise Licences Act, 1825.
The paragraph relating to every maker of vinegar or acetous acid in section 2; the words “Every maker of vinegar or acetous acid, for sale ;” in section 26; the words “vinegar, or” in section 27.
The paragraph relating to every maker of vinegar or acetous acid in section 2; the words “Every maker of vinegar or acetous acid, for sale ;” in section 26; the words “vinegar, or” in section 27.
7 & 8 Vict., c. 25.
7 & 8 Vict., c. 25.
Vinegar Act, 1844.
Vinegar Act, 1844.
Sections 2, 3 and 4.
Sections 2, 3 and 4.
9 & 10 Vict., c. 90.
9 & 10 Vict., c. 90.
Still Licences Act, 1846.
Still Licences Act, 1846.
The words “or vinegar maker,” in sections 1 and 4.
The words “or vinegar maker,” in sections 1 and 4.
24 & 25 Vict., c. 91.
24 & 25 Vict., c. 91.
Revenue (No. 2) Act, 1861.
Revenue (No. 2) Act, 1861.
The words “or vinegar maker,” in section 23.
The words “or vinegar maker,” in section 23.
43 & 44 Vict., c. 24.
43 & 44 Vict., c. 24.
Spirits Act, 1880.
Spirits Act, 1880.
The words “, or to make vinegar,” and “or making of vinegar” in section 12.
The words “, or to make vinegar,” and “or making of vinegar” in section 12.
52 & 53 Vict., c. 7.
52 & 53 Vict., c. 7.
Customs and Inland Revenue Act, 1889.
Customs and Inland Revenue Act, 1889.
Section 4.
Section 4.