#822183
ACHT AIRGID (DIÚITÉTHE CUSTUM AGUS STAMPA), 1929.
FINANCE (CUSTOMS AND STAMP DUTIES) ACT, 1929
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#822192
An Chéad Lch.
FINANCE (CUSTOMS AND STAMP DUTIES) ACT, 1929)
#822193
Lch. Roimhe Seo (ACHT AIRGID (DIÚITÉTHE CUSTUM AGUS STAMPA), 1929)
Previous (No. 5/1929: FINANCE (CUSTOMS AND STAMP DUTIES) ACT, 1929)
#822196
ACHT AIRGID (DIÚITÉTHE CUSTUM AGUS STAMPA), 1929
FINANCE (CUSTOMS AND STAMP DUTIES) ACT, 1929
#822242
Lch. Roimhe Seo (CUID I. Diuitethe Custum.)
FINANCE (CUSTOMS AND STAMP DUTIES) ACT, 1929) Previous (PART I CUSTOMS DUTIES)
#822243
ACHT AIRGID (DIÚITÉTHE CUSTUM AGUS STAMPA), 1929
No. 5/1929: FINANCE (CUSTOMS AND STAMP DUTIES) ACT, 1929
#822260
—Féadfar an tAcht Airgid (Diúitéthe Custum agus Stampa), 1929 , do ghairm den Acht so.
—This Act may be cited as the Finance (Customs and Stamp Duties) Act, 1929 .
#824558
Alt 5 den Acht Airgid (Diúitéthe Custum agus Stampa), 1929 , do leasú.
Amendment of Section 5 of Finance (Customs and Stamp Duties) Act, 1929 .
#877963
Alt 5 den Acht Airgid (Diúitéthe Custum agus Stampa), 1929 , do leasú.
Amendment of section 5 of the Finance (Customs and Stamp Duties) Act 1929 .
#1259026
An tAcht Airgid (Diúitéthe Custum agus Stampa), 1929 .
Finance (Customs and Stamp Duties) Act, 1929 .
#1500659
An tAcht Airgid, Diúitéthe Custum agus Stampa), 1929
Finance (Customs and Stamp Duties) Act, 1929
#824419
—(1) Sa mhéid go mbaineann sé le hearraí fighte a hiomportálfar isteach i Saorstát Éireann an 23adh lá de Bhealtaine, 1929, no laistigh de dhá bhliain ina dhiaidh sin, léireofar fo-alt (1) d'alt 1 den Acht Airgid (Diúitéthe Custum agus Stampa), 1929 ( Uimh. 5 de 1929 ) agus beidh éifeacht aige fé is dá gcuirtí na focail “dhá scilling agus reul” isteach ann in ionad na bhfocal “scilling agus reul” atá anois ann.
—(1) Sub-section (1) of section 1 of the Finance (Customs and Stamp Duties) Act, 1929 (No. 5 of 1929), shall, in respect of woven tissues imported into Saorstát Eireann on or within two years after the 23rd day of May, 1929, be construed and have effect as if the words "two shillings and sixpence" were inserted therein in lieu of the words "one shilling and sixpence" now contained therein.
#824421
(2) Pé uair a cuirfar ina luighe ar na Coimisinéirí Ioncuim, i dtaobh aon earra fighte a hiomportálfar isteach i Saorstát Éireann an 23adh lá de Bhealtaine, 1929, no dá éis sin, agus is ionchurtha fén diúité a forchuirtar le halt 1 den Acht Airgid (Diúitéthe Custum agus Stampa), 1929 , gur dineadh i Saorstát Éireann agus gur heasportáladh as í agus gur húcadh í o am na heasportála san ach nár dineadh aon tsaghas eile oibriúcháin uirthi, bainfidh alt 6 den Customs and Inland Revenue Act, 1879, leis an earra fhighte sin in ainneoin gur húcadh í amhlaidh lasmuich de Shaorstát Éireann.
(2) Whenever it is shown to the satisfaction of the Revenue Commissioners that any woven tissue imported into Saorstát Eireann on or after the 23rd day of May, 1929, and chargeable with the duty imposed by section 1 of the Finance (Customs and Stamp Duties) Act, 1929 , was manufactured in and exported from Saorstát Eireann and has since such exportation undergone the process of shrinking and no other process of manufacture, section 6 of the Customs and Inland Revenue Act, 1879, shall apply to such woven tissue notwithstanding that it has undergone outside Saorstát Eireann such process of shrinking.
#824423
(3) Pé uair is deimhin leis na Coimisinéirí Ioncuim aon earra fhighte a hiomportálfar isteach i Saorstát Éireann an 23adh lá de Bhealtaine, 1929, no dá éis sin agus do bheadh, mara mbeadh an fo-alt so, ionchurtha fén diúité a forchuirtar le halt 1 den Acht Airgid (Diúitéthe Custum agus Stampa), 1929 , do bheith ceaptha chun a húsáidthe i ngréasa troscáin no feithiclí agus chuige sin amháin, féadfidh na Coimisinéirí Ioncuim, fé réir chólíona pé coiníollacha is oiriúnach leo d'fhorchur, a cheadú go n-iomportálfí an earra fhighte sin gan an diúité sin d'íoc, no aon diúité den tsórt san do híocadh ar a hiomportáil d'aisíoc.
(3) Whenever the Revenue Commissioners are satisfied that any woven tissue which is imported into Saorstát Eireann on or after the 23rd day of May, 1929, and but for this sub-section would be chargeable with the duty imposed by section 1 of the Finance (Customs and Stamp Duties) Act, 1929 , is in tended solely for use in the upholstering of furniture or vehicles, the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, permit such woven tissue to be imported without payment of the said duty or repay any such duty paid on importation.
#824560
—Leasuítear leis seo fo-alt (1) d'alt 5 den Acht Airgid (Diúitéthe Custum agus Stampa), 1929 ( Uimh. 5 de 1929 ) tré sna focail “debentiúir ná” do chur isteach díreach roimh na focail “stoc debentiúra” atá anois ann, agus léireofar an fo-alt san agus beidh éifeacht aige dá réir sin.
—Sub-section (1) of section 5 of the Finance (Customs and Stamp Duties) Act, 1929 (No. 5 of 1929) is hereby amended by the insertion of the words "debenture or" immediately before the words "debenture stock" now contained therein, and the said sub-section shall be construed and have effect accordingly.
#838113
—(1) Sa mhéid go mbaineann sé le hearraí fighte a hiomportálfar isteach i Saorstát Éireann an 5adh lá de Mhárta, 1931, no laistigh de thrí bliana ina dhiaidh sin, léireofar fo-alt (1) d'alt 1 den Acht Airgid (Diuitéthe Custum agus Stampa), 1929 ( Uimh. 5 de 1929 ), agus beidh éifeacht aige fé is dá gcuirtí na focail “dhá scilling” isteach ann in ionad na bhfocal “dhá scilling agus reul” atá anois ann de bhua fo-ailt (1) d'alt 23 den Acht Airgid, 1929 ( Uimh. 32 de 1929 ).
—(1) Sub-section (1) of section 1 of the Finance (Customs and Stamp Duties) Act, 1929 (No. 5 of 1929), shall, in respect of woven tissues imported into Saorstát Eireann on or within three years after the 5th day of March, 1931, be construed and have effect as if the words "' two shillings " were inserted therein in lieu of the words "two shillings and sixpence" now by virtue of sub-section (1) of section 23 of the Finance Act, 1929 (No. 32 of 1929), contained therein.
#840604
—Pé uair a taisbeánfar chun sástachta na gCoimisinéirí Ioncuim, maidir le haon earra fhighte do hiomportáladh isteach i Saorstát Éireann ar dháta an Achta so do rith no dá éis sin agus do bhí ionchurtha fén diúité forchuirtear le halt 1 den Acht Airgid (Diúitéthe Custum agus Stampa), 1929 ( Uimh. 5 de 1929 ), go ndearnadh i Saorstát Éireann í agus gur heasportáladh as Saorstát Éireann í agus, o easportáladh amhlaidh í, go ndear nadh í do chódhlúthú no go ndearnadh do-fhlichte í no go ndearnadh an dá ní sin léi agus nár cuireadh fé aon oibriú eile déantóireachta í, bainfidh alt 6 den Customs and Inland Revenue Act, 1879, leis an earra fhighte sin d'ainneoin gur códhlúthuíodh no go ndearnadh do-fhlichte amhlaidh í no go ndearnadh an dá ní sin léi lasmuich de Shaorstát Éireann.
—Whenever it is shown to the satisfaction of the Revenue Commissioners that any woven tissue imported into Saorstát Eireann on or after the date of the passing of this Act and chargeable with the duty imposed by section 1 of the Finance (Customs and Stamp Duties) Act, 1929 (No. 5 of 1929), was manufactured in and exported from Saorstát Eireann and has since such exportation undergone the process of shrinking or proofing or both those processes and no other process of manufacture, section 6 of the Customs and Inland Revenue Act, 1879, shall apply to such woven tissue notwithstanding that it has undergone outside Saorstát Eireann such process of shrinking or proofing or both such processes.
#849634
—(1) In ionad an diúité forchuirtear le halt 1 den Acht Airgid (Diúitéthe Custum agus Stampa), 1929 ( Uimh. 5 de 1929 ), déanfar diúité custum de mhéid is có-ionann le ceathracha a cúig per cent. de luach na n-earraí d'éileamh, do ghearradh agus d'íoc ar gach earra fhighte a bheidh déanta i bpáirt no go hiomlán d'olainn no d'olainn snáth-dhúbalta (seachas abhar plaincéadaí agus clúdaigh urláir) agus a hiomportálfar isteach i Saorstát Éireann an 26adh lá d'Abrán, 1932, no dá éis sin agus gur ina gréasán a hiomportálfar amhlaidh í, agus í dhá órlach déag no níos mó ar leithead, agus seacht n-unsa no níos mó meáchainte sa tslait cheárnaigh di agus gur fiú breis agus dhá scilling an tslat cheárnach í.
—(1) In lieu of the duty imposed by section 1 of the Finance (Customs and Stamp Duties) Act, 1929 (No. 5 of 1929), a customs duty of an amount equal to forty-five per cent. of the value of the goods shall be charged, levied, and paid on all woven tissues made wholly or partly of wool or worsted (other than blanketing and floor coverings) which are imported into Saorstát Eireann on or after the 26th day of April 1932 and are so imported in the piece and are of the width of twelve inches or more and of the weight of seven ounces or more per square yard and are of a value exceeding two shillings per square yard.
#851770
(a) an diúité is inéilithe fé alt 1 den Acht Airgid (Diúitéthe Custum agus Stampa), 1929 ( Uimh. 5 de 1929 ), mar a leasuítear é le hachtacháin ina dhiaidh sin, ar earraí fighte do bhí déanta i bpáirt no go hiomlán d'olainn no d'olainn snáth-dhúbalta;
( a ) the duty on woven tissue made wholly or partly of wool or worsted chargeable under section 1 of the Finance (Customs and Stamp Duties) Act, 1929 (No. 5 of 1929), as amended by subsequent enactments;
#877965
—Deintear leis seo fo-alt 1 d'alt 5 den Acht Airgid (Diúitéthe Custum agus Stampa), 1929 ( Uimh. 5 de 1929 ), do leasú o dháta an Achta san do rith tré sna focail “ná ar aon instruimid a dheineann aon mhaoin d'ath-leithliú no d'ath-aistriú no d'ath-léasadh chun Corparáid an Cháirde Thalmhaíochta, Teoranta” do chur isteach i ndeireadh an fho-ailt sin agus léireofar an t-alt san agus beidh éifeacht aige agus tuigfear éifeacht do bheith riamh aige dá réir sin.
—Sub-section (1) of section 5 of the Finance (Customs and Stamp Duties) Act 1929 (No. 5 of 1929), is hereby amended as from the passing of that Act by the addition, at the end of the said sub-section, of the words "nor on any instrument whereby any property is reconveyed, retransferred or released to the Agricultural Credit Corporation Limited" and the said section shall be construed and have effect and be deemed always to have had effect accordingly.
#970799
—Chun deireadh chur le hamhrais, dearbhuítear agus achtuítear leis seo go ndéanfar an abairt “deimhniú muirir” i ngach áit ina bhfuil sí i bhfo-alt (1) d'alt 5 den Acht Airgid (Diúitéthe Custum agus Stampa), 1929 ( Uimh. 5 de 1929 ), do léiriú agus go mbeidh éifeacht aici agus gur tuigthe, amhail o dháta an Achta Cáirde Talmhaíochta, 1929 (Uimh. 30 de 1929) , do rith, éifeacht do bheith riamh aici mar abairt fholuíonn deimhnithe muirir arna dtabhairt amach ag Corparáid an Cháirde Thalmhaíochta, Teoranta, tar éis dáta an Achta Cáirde Talmhaíochta, 1929 , adubhradh, do rith, chó maith le deimhnithe muirir do thug an Chorparáid sin amach roimh dháta an Achta san do rith.
—In order to remove doubts, it is hereby declared and enacted that the expression "certificate of charge" where it occurs in sub-section (1) of section 5 of the Finance (Customs and Stamp Duties) Act, 1929 (No. 5 of 1929), shall be construed and have effect and be deemed as from the passing of the Agricultural Credit Act, 1929 (No. 30 of 1929), always to have had effect as including certificates of charge issued by The Agricultural Credit Corporation, Limited, after the passing of the said Agricultural Credit Act, 1929 , as well as certificates of charge issued by the said Corporation before the passing of that Act.
#1503575
—Scoirfidh alt 5 (a bhaineann le Corparáid an Chairde Talmhaíochta c.p.t. a bheith díolmhaithe ó dhleachtanna stampa áirithe) den Acht Airgid (Diúitéthe Custam agus Stampa), 1929, agus ailt 12 (4) agus 53 (1) den Acht Cairde Talmhaíochta, 1978 , d'éifeacht a bheith leo ar dháta rite an Achta seo.
— Section 5 (which relates to exemption of the Agricultural Credit Corporation p.l.c. from certain stamp duties) of the Finance (Customs and Stamp Duties) Act, 1929 , and sections 12 (4) of the Agricultural Credit Act, 1978 , shall, upon the passing of this Act, cease to have effect.
#871271
—(1) Pé uair a cuirfear ina luighe ar na Coimisinéirí Ioncuim, maidir le haon carra do hiomportáladh isteach i Saorstát Éireann (pe'ca roimh an Acht so do rith no dá éis sin é), go ndearnadh diúité forchuirtear le halt 1 den Acht Airgid (Diúitéthe Custum agus Stampa), 1929 ( Uimh. 5 de 1929 ), no diúité forchuirtear le halt 9 den Acht Airgid (Diúitéthe Custum) (Uimh. 2), 1932 ( Uimh. 11 de 1932 ), d'íoc go cuibhe ar an earra san le linn na hearra san d'iomportáil amhlaidh agus nár húsáideadh an earra san i Saorstát Éireann ach amháin chun críche déantóireachta, déanfar ais-tarrac is có-ionann le méid an diúité sin do híocadh amhlaidh do lomháil ar an earra san, no ar aon earraí go dtaisbeánfar gur húsáideadh an earra san chun a ndéanta no chun a n-ullamhuithe má deintear, tar éis an Achta so do rith, an earra san no na hearraí sin (pe'ca aca é) d'easportáil mar earra no earraí ceannaíochta, no do chur ar bord luinge mar stóranna, no do chur i mbanna-stóras le cur ar bord luinge mar stóranna.
—(1) Whenever it is shown to the satisfaction of the Revenue Commissioners in respect of any article imported into Saorstát Eireann (whether before or after the passing of this Act) that a duty imposed by section 1 of the Finance (Customs and Stamp Duties) Act, 1929 (No. 5 of 1929) or a duty imposed by section 9 of the Finance (Customs Duties) (No. 2) Act, 1932 (No. 11 of 1932), was duly paid on such article at the said importation thereof and that such article had not been used in Saorstát Eireann otherwise than for a purpose of manufacture, a drawback equal to the amount of the said duty so paid shall be allowed on such article or on any goods in the manufacture or preparation of which such article is shown to have been used if, after the passing of this Act, such article or such goods (as the case may be) is or are exported as merchandise, or shipped as stores, or deposited in a bonded warehouse for shipment as stores.