#852287
An Ráta Tosaíochta (per lb.)
Full (per lb) Non-rebated
An Ráta Tosaíochta (per lb.)
Full (per lb) Non-rebated
Ráta Tosaíochta an Diúité
Preferential Rate of Duty
Ráta Tosaíochta an Diúité
Prefer-ential Rate of Duty
Ráta Tosaíochta an Diúité
Prefer-ential Rate of Duty
(a) na tíortha do cheapadh le n-a mbainfidh an ráta tosaíochta san;
( a ) appoint the countries to which such preferential rate shall apply;
An Ráta Tosaíochta (an 1b.)
Preferential (per lb.)
An Ráta Tosaíochta
Preferential
An Ráta Tosaíochta
Full preferential
Ráta Tosaíochta
Full
Ráta Tosaíochta
Full
Laghdú ar an Lán-ráta, ar an Ráta Tosaíochta agus ar an Ráta Tosaíochta Speisialta dleachta custam ar uaireadóirí áirithe, ar chásanna uaireadóra, ar chóimeálacha áirithe uaireadóra agus ar oibreacha áirithe uaireadóra.
Reduction of the Full, Preferential and Special Preferential rates of customs duty on certain watches, watch cases, certain watch assemblies and certain watch movements.
ciallaíonn “ráta tosaíochta” ráta is lú ná an ráta sonraithe;
"preferential rate" means a rate less than the specified rate;
(a) Tré sna focail uile i bhfo-alt (2) o sna focail “bhí, toisc ráta tosaíochta” go dtí deireadh an fho-ailt do scriosadh amach agus tré sna focail “gur cuireadh trí cheathrú den lán-ráta i mbaint leo mar ráta tosaíochta agus go ndéanfaí na hearraí is ionchurtha fén diúité forchuirtear leis an alt so do chur sa liost san” do chur isteach ina n-ionad.
( a ) In sub-section (2), by deleting all from the words "which were by way" to the end of the sub-section and inserting in lieu thereof the words "to which three-fourths of the full rate was made applicable as a preferential rate and the articles chargeable with the duty imposed by this section were included in that list."
déanfar tagairtí do thír le n-a mbaineann ráta tosaíochta do léiriú mar thagairtí do thír gur do réir an ráta tosaíochta san atá earraí a hiomportáltar aisti ionchurtha fén diúité bhaineann leo.
references to a country to which a preferential rate applies shall be construed as referring to a country articles imported from which are chargeable with the relevant duty at such preferential rate.
(b) srian do chur leis an ráta tosaíochta san i dtreo ná bainfidh ach le hearraí go gcuirfear ina luighe ar na Coimisinéirí Ioncuim ina dtaobh gur as caiteachas de chineál áirithe fé n-a ndeachthas i dtír le n-a mbaineann an ráta tosaíochta san, maidir le habhair ar n-a dtáirgeadh no le hobair ar n-a déanamh sa tír sin, do tháinig cion áirithe de luach na n-earraí sin, agus, chuige sin, atharú do dhéanamh ar aon tsrian den tsórt san a bheidh ar bith de bhuadh aon Achta no rúin do ritheadh no de bhuadh aon orduithe do rinneadh roimh an Acht so dorith;
( b ) restrict such preferential rate to articles in regard to which it is shown to the satisfaction of the Revenue Commissioners that a specified proportion of the value thereof is derived from expenditure of a specified kind incurred in a country to which such preferential rate applies in respect of materials produced or work done in that country, and for that purpose vary any such restriction existing by virtue of any Act, resolution, or order passed or made before the passing of this Act;
(c) srian do chur leis an ráta tosaíochta san i dtreo ná bainfidh ach le hearraí go gcuirfear ina luighe ar na Coimisinéirí Ioncuim ina dtaobh gur tugadh iad go díreach no bealach áirithe o thír le n-a mbaineann an ráta tosaíochta san.
( c ) restrict such preferential rate to articles which are shown to the satisfaction of the Revenue Commissioners to have been brought directly or by a specified route from a country to which such preferential rate applies.
(c) srian do chur leis an ráta tosaíochta san i dtreo ná bainfidh ach le hearraí go gcuirfear ina luighe ar na Coimisinéirí Ioncuim ina dtaobh gur as caiteachas de chineál áirithe fé n-a ndeachthas i dtír le n-a mbaineann an ráta tosaíochta san, maidir le habhair ar n-a dtáirgeadh no le hobair ar n-a déanamh sa tír sin, do tháinig cion áirithe de luach na n-earraí sin;
( c ) restrict such preferential rate to articles in regard to which it is shown to the satisfaction of the Revenue Commissioners that a specified proportion of the value thereof is derived from expenditure of a specified kind incurred in a country to which such preferential rate applies in respect of materials produced or work done in that country;
(d) srian do chur leis an ráta tosaíochta san i dtreo ná bainfidh ach le hearraí go gcuirfear in luighe ar na Coimisinéirí Ioncuim ina dtaobh gur tugadh iad go díreach no bealach áirithe o thír le n-a mbaineann an ráta tosaíochta san.
( d ) restrict such preferential rate to articles which are shown to the satisfaction of the Revenue Commissioners to have been brought directly or by a specified route from a country to which such preferential rate applies.
(a) tríd an méid seo a leanas a chur isteach i ndiaidh an mhínithe ar “ráta tosaíochta”:
(a) by inserting the following after the definition of “preferential rate”:
(a) atharú do dhéanamh (tré chur leo, tré fhágaint ar lár, no ar shlí eile) maidir leis na tíortha le n-a mbaineann an ráta tosaíochta san;
( a ) vary (whether by addition, omission, or otherwise) the countries to which such preferential rate applies;
(b) atharú do dhéanamh (tré chur leo, tré fhágaint ar lár, no ar shlí eile) maidir leis na tíortha le n-a mbainfidh an ráta tosaíochta san de thurus na huaire;
( b ) vary (whether by addition, omission, or otherwise) the countries to which such preferential rate for the time being applies;
(4) Bainfidh forálacha alt 8 den Finance Act, 1919, leis an diúité a luaidhtear san alt so ach cuirfar an focal “Saorstát Éireann” ann in ionad an fhocail “Great Britain and Ireland” agus beidh sé fé is dá ndintí milseoga siúicre mar a mínítear san alt so iad do chur sa Dara Sceideal a ghabhann leis an Acht san, sa liost d'earraí go gcuirtar cúig shéú den lán-ráta i mbaint leo mar ráta tosaíochta.
(4) The provisions of section 8 of the Finance Act, 1919, shall apply to the duty mentioned in this section with the substitution of the expression "Saorstát Eireann" for the expression "Great Britain and Ireland," and as though sugar confectionery as defined in this section were included in the Second Schedule to that Act in the list of goods to which five-sixths of the full rate is made applicable as a preferential rate.
(2) Bainfidh forálacha alt 8 den Finance Act, 1919, leis an diúité a luaidhtear san alt so, ach cuirfar an focal “Saorsát Éireann” ann in ionad an fhocail “Great Britain and Ireland” agus beidh sé fé is dá ndintí meascáin a dineadh de chócó no ina bhfuil éinní i bhfuirm cócó do chur sa Dara Sceideal a ghabhann leis an Acht san, sa liost d'earraí go gcuirtar cúig shéú den lán-ráta i mbaint leo mar ráta tosaíochta.
(2) The provisions of section 8 of the Finance Act, 1919, shall apply to the duty mentioned in this section, with the substitution of the expression "Saorstát Eireann" for the expression "Great Britain and Ireland," and as though preparations made from or containing cocoa in any form were included in the Second Schedule to that Act in the list of goods to which five sixths of the full rate is made applicable as a preferential rate.
(2) Chun crícheanna an ailt seo cuirfar an focal “manufactured tobacco” in ionad an fhocail “tobacco” sa Dara Sceideal a ghabhann leis an Finance Act, 1919, sa liost d'earraí go gcuirtar cúig shéú den lán-ráta i mbaint leo mar ráta tosaíochta.
(2) For the purposes of this section the expression "manufactured tobacco" shall be substituted for the word "tobacco" in the Second Schedule to the Finance Act, 1919, in the list of goods to which five-sixths of the full rate is made applicable as a preferential rate.
(4) Bainfidh forálacha ailt 8 den Finance Act, 1919, leis an diúité forchuirtear leis an alt so ach an abairt “Saorstát Éireann” do chur san alt san in ionad na habairte “Great Britain and Ireland” fé is dá ndeintí milseoga siúicre, mar a mínítear san alt so iad, do chur sa Dara Sceideal a ghabhann leis an Acht san, sa liost d'earraí go gcuirtear cúig shéú den lán-ráta i mbaint leo mar ráta tosaíochta.
(4) The provisions of section 8 of the Finance Act, 1919, shall apply to the duty imposed by this section with the substitution of the expression "Saorstát Eireann" for the expression "Great Britain and Ireland," and as though sugar confectionery as defined in this section were included in the Second Schedule to that Act in the list of goods to which five-sixths of the full rate is made applicable as a preferential rate.
(2) Bainfidh forálacha ailt 8 den Finance Act, 1919, leis an diúité forchuirtear leis an alt so ach an abairt “Saorstát Éireann” do chur san alt san in ionad na habairte “Great Britain and Ireland” fé is dá ndeintí meascáin do rinneadh de chócó i bhfuirm ar bith no ina bhfuil a leithéide do chur sa Dara Sceideal a ghabhann leis an Acht san, sa liost d'earraí go gcuirtear cúig shéú den lán-ráta i mbaint leo mar ráta tosaíochta.
(2) The provisions of section 8 of the Finance Act, 1919, shall apply to the duty imposed by this section with the substitution of the expression "Saorstát Eireann" for the expression "Great Britain and Ireland," and as though preparations made from or containing cocoa in any form were included in the Second Schedule to that Act in the list of goods to which five-sixths of the full rate is made applicable as a preferential rate.
(2) Bainfidh forálacha ailt 8 den Finance Act, 1919, leis an diúité forchuirtear leis an alt so ach an abairt “Saorstát Éireann” do chur in ionad na habairte “Great Britain and Ireland” agus fé is dá mbeadh sa Dara Sceideal a ghabhann leis an Acht san liost d'earraí bhí, toisc ráta tosaíochta, le leigint isteach saor o dhiúité, agus go ndéanfaí na hearraí is ionchurtha fén diúité forchuirtear leis an alt so do chur sa liost san.
(2) The provisions of section 8 of the Finance Act, 1919, shall apply to the duty imposed by this section with the substitution of the expression "Saorstát Eireann" for the expression "Great Britain and Ireland" and as though the Second Schedule to that Act contained a list of goods which were, by way of preferential rate, to be admitted free of duty and the articles chargeable with the duty imposed by this section were included in that list.
(2) Bainfidh forálacha ailt 8 den Finance Act, 1919, leis an diúité forchuirtear leis an alt so ach an abairt “Saorstát Éireann” do chur in ionad na habairte “Great Britain and Ireland” agus fé is dá mbeadh sa Dara Sceideal a ghabhann leis an Acht san liost d'earraí gur cuireadh trí cheathrú den lán-ráta i mbaint leo mar ráta tosaíochta agus go ndéanfaí na hearraí is ionchurtha fén diúité forchuirtear leis an alt so do chur sa liost san.
(2) The provisions of section 8 of the Finance Act, 1919, shall apply to the duty imposed by this section with the substitution of the expression "Saorstát Eireann" for the expression "Great Britain and Ireland" and as though the Second Schedule to that Act contained a list of goods to which three-fourths of the full rate was made applicable as a preferential rate and the articles chargeable with the duty imposed by this section were included in that list.
(2) Bainfidh forálacha ailt 8 den Finance Act, 1919, leis an diúité forchuirtear leis an alt so ach an abairt “Saorstát Éireann” do chur in ionad na habairte “Great Britain and Ireland” agus fé is dá mbeadh sa Dara Sceideal a ghabhann leis an Acht san liost d'earraí bhí, toisc ráta tosaíochta, le leigint isteach saor o dhiúité agus go ndéanfaí na hearraí is ionchurtha fén diúité forchuirtear leis an alt so do chur sa liost san.
(2) The provisions of section 8 of the Finance Act, 1919, shall apply to the duty imposed by this section with the substitution of the expression "Saorstát Eireann" for the expression "Great Britain and Ireland" and as though the Second Schedule to that Act contained a list of goods which were, by way of preferential rate, to be admitted free of duty and the goods chargeable with the duty imposed by this section were included in that list.
(2) Bainfidh forálacha ailt 8 den Finance Act, 1919, leis an diúité forchuirtear leis an alt so ach an abairt “Saorstát Éireann” do chur in ionad na habairte “Great Britain and Ireland” agus fé is dá ndeintí na hearraí is ionchurtha fén diúité sin do luadh sa Dara Sceideal a ghabhann leis an Acht san, sa liost d'earraí go gcuirtear dhá dtrian den lán-ráta i mbaint leo mar ráta tosaíochta.
(2) The provisions of section 8 of the Finance Act, 1919, shall apply to the duty imposed by this section with the substitution of the expression "Saorstát Eireann" for the expression "Great Britain and Ireland" and as though the articles chargeable with the said duty were mentioned in the Second Schedule to that Act in the list of goods to which two-thirds of the full rate is made applicable as a preferential rate.
(2) Bainfidh forálacha ailt 8 den Finance Act, 1919, leis an diúité forchuirtear leis an alt so ach an abairt “Saorstát Éireann” do chur in ionad na habairte “Great Britain and Ireland” agus fé is dá ndeintí earraí is ionchurtha fén diúité sin do chur sa Dara Sceideal a ghabhann leis an Acht san, sa liost d'earraí go gcuirtear dhá dtrian den lán-ráta i mbaint leo mar ráta tosaíochta.
(2) The provisions of section 8 of the Finance Act, 1919, shall apply to the duty imposed by this section with the substitution of the expression "Saorstát Eireann" for the expression "Great Britain and Ireland" and as though articles chargeable with the said duty were included in the Second Schedule to that Act in the list of goods to which two-thirds of the full rate is made applicable as a preferential rate.
(2) Bainfidh forálacha ailt 8 den Finance Act, 1919, leis an diúite forchuirtear leis an alt so ach an abairt “Saorstát Éireann” do chur in ionad na habairte “Great Britain and Ireland” agus fé is dá ndeintí na hearraí is ionchurtha fén diúité sin do chur sa Dara Sceideal a ghabhann leis an Acht san, sa liost d'earraí go gcuirtear dhá dtrian den lán-ráta i mbaint leo mar ráta tosaíochta.
(2) The provisions of section 8 of the Finance Act, 1919, shall apply to the duty imposed by this section with the substitution of the expression "Saorstát Eireann" for the expression "Great Britain and Ireland" and as though the goods chargeable with the said duty were included in the Second Schedule to that Act in the list of goods to which two-thirds of the full rate is made applicable as a preferential rate.
(3) Bainfidh forálacha ailt 8 den Finance Act, 1919, leis an diúité forchuirtear leis an alt so (ach amháin an diúité luaidhtear i mír (d) d'fho-alt (1) den alt so) ach an abairt “Saorstát Éireann” do chur in ionad na habairte “Great Britain and Ireland” agus fé is dá ndeintí na hearraí is ionchurtha fén diúité sin (ach amháin mar adubhradh) do chur sa Dara Sceideal a ghabhann leis an Acht san, sa liost d'earraí go gcuirtear dhá dtrian den lán-ráta i mbaint leo mar ráta tosaíochta.
(3) The provisions of section 8 of the Finance Act, 1919, shall apply to the duty imposed by this section (except the duty mentioned in paragraph (d) of sub-section (1) of this section) with the substitution of the expression "Saorstát Eireann" for the expression "Great Britain and Ireland" and as though the articles chargeable with the said duty (except as aforesaid) were included in the Second Schedule to that Act in the list of goods to which two-thirds of the full rate is made applicable as a preferential rate.
(5) Bainfidh forálacha ailt 8 den Finance Act, 1919, leis an diúité forchuirtear leis an alt so ach an abairt “Saorstát Éireann” do chur in ionad na habairte “Great Britain and Ireland” agus fé is dá ndeintí na hearraí is ionchurtha fén diúité sin do chur sa Dara Sceideal a ghabhann leis an Acht san, sa liost d'earraí go gcuirtear dhá dtrian den lán-ráta i mbaint leo mar ráta tosaíochta.
(5) The provisions of section 8 of the Finance Act, 1919, shall apply to the duty imposed by this section with the substitution of the expression "Saorstát Eireann" for the expression "Great Britain and Ireland" and as though the articles chargeable with the said duty were included in the Second Schedule to that Act in the list of goods to which two-thirds of the full rate is made applicable as a preferential rate.
(3) Bainfidh forálacha ailt 8 den Finance Act, 1919, leis an diúité forchuirtear leis an alt so ach an abairt “Saorstát Éireann” do chur in ionad na habairte “Great Britain and Ireland” agus fé is dá ndeintí na hearraí is ionchurtha fén diúité sin do chur sa Dara Sceideal a ghabhann leis an Acht san, sa liost d'earraí go gcuirtear dhá dtrian den lán-ráta i mbaint leo mar ráta tosaíochta.
(3) The provisions of Section 8 of the Finance Act, 1919, shall apply to the duty imposed by this section with the substitution of the expression "Saorstát Eireann" for the expression "Great Britain and Ireland" and as though the articles chargeable with the said duty were included in the Second Schedule to that Act in the list of goods to which two-thirds of the full rate is made applicable as a preferential rate.
(2) Bainfidh forálacha ailt 8 den Finance Act, 1919, leis an diúité forchuirtear leis an alt so ach an abairt “Saorstát Éireann” do chur in ionad na habairte “Great Britain and Ireland” agus fé is dá mbeadh sa Dara Sceideal a ghabhann leis an Acht san liost d'earraí bhí, toisc ráta tosaíochta, le leigint isteach saor o dhiúité, agus go ndéanfaí na hearraí is ionchurtha fén diúité forchuirtear leis an alt so do chur sa liost san.
(2) The provisions of section 8 of the Finance Act, 1919, shall apply to the duty imposed by this section with the substitution of the expression "Saorstát Eireann" for the expression "Great Britain and Ireland" and as though the Second Schedule to that Act contained a list of goods which were, by way of preferential rate, to be admitted free of duty and the goods chargeable with the duty imposed by this section were included in that list.
(2) Bainfidh forálacha ailt 8 den Finance Act, 1919, leis an diúité forchuirtear leis an alt so ach an abairt “Saorstát Éireann” do chur in ionad na habairte “Great Britain and Ireland” agus fé is dá ndeintí na hearraí is ionchurtha fén diúité sin do chur sa Dara Sceideal a ghabhann leis an Acht san, sa liost d'earraí go gcuirtear dhá dtrian den lán-ráta i mbaint leo mar ráta tosaíochta.
(2) The provisions of section 8 of the Finance Act, 1919, shall apply to the duty imposed by this section with the substitution of the expression "Saorstát Eireann" for the expression "Great Britain and Ireland" and as though the articles chargeable with the said duty were included in the Second Schedule to that Act in the list of goods to which two-thirds of the full rate is made applicable as a preferential rate.
(2) Bainfidh forálacha ailt 8 den Finance Act, 1919, leis an diúité forchuirtear leis an alt so ach an abairt “Saorstát Éireann” do chur in ionad na habairte “Great Britain and Ireland” agus fé is dá ndeintí na hearraí is ionchurtha fén diúité sin do chur sa Dara Sceideal a ghabhann leis an Acht san, sa liost d'earraí go gcuirtear dhá dtrian den lán-ráta i mbaint leo mar ráta tosaíochta.
(2) The provisions of section 8 of the Finance Act, 1919, shall apply to the duty imposed by this section with the substitution of the expression "Saorstát Eireann" for the expression "Great Britain and Ireland" and as though the articles chargeable with the said duty were included in the Second Schedule to that Act in the list of goods to which two-thirds of the full rate is made applicable as a preferential rate.
(2) Bainfidh forálacha ailt 8 den Finance Act, 1919, leis an diúité forchuirtear leis an alt so ach an abairt “Saorstát Éireann” do chur in ionad na habairte “Great Britain and Ireland” agus fé is dá ndeintí na hearraí is ionchurtha fén diúité sin do chur sa Dara Sceideal a ghabhann leis an Acht san, sa liost d'earraí go gcuirtear dhá dtrian den lán-ráta i mbaint leo mar ráta tosaíochta.
(2) The provisions of section 8 of the Finance Act, 1919, shall apply to the duty imposed by this section with the substitution of the expression "Saorstát Eireann" for the expression "Great Britain and Ireland" and as though the goods chargeable with the said duty were included in the Second Schedule to that Act in the list of goods to which two-thirds of the full rate is made applicable as a preferential rate.
(2) Ní bhainfidh forálacha ailt 8 den Finance Act, 1919, leis an diúité is inéilithe de bhuadh an ailt seo ar na hearraí luaidhtear i mír 2 den Tríú Sceideal a ghabhann leis an Acht so ach bainfid leis an diúité is inéilithe de bhuadh an ailt seo ar na hearraí luaidhtear i míreanna 1, 3 agus 4 fé seach den Sceideal san ach an abairt “Saorstát Éireann” do chur in ionad na habairte “Great Britain and Ireland” agus fé is dá ndeintí na hearraí luaidhtear sna míreanna san 1, 3 agus 4 fé seach do chur sa Dara Sceideal a ghabhann leis an Acht san, sa liost d'earraí go gcuirtear dhá dtrian den lán-ráta i mbaint leo mar ráta tosaíochta.
(2) The provisions of section 8 of the Finance Act, 1919, shall not apply to the duty chargeable by virtue of this section on the articles mentioned in paragraph 2 of the Third Schedule to this Act but shall apply to the duty chargeable by virtue of this section on the articles mentioned in paragraphs 1, 3 and 4, respectively of the said Schedule with the substitution of the expression "Saorstát Eireann" for the expression "Great Britain and Ireland" and as though the articles mentioned in the said paragraphs 1, 3 and 4 respectively were included in the Second Schedule to that Act in the list of goods to which two-thirds of the full rate is made applicable as a preferential rate.
(2) Bainfidh forálacha ailt 8 den Finance Act, 1919, leis an diúité forchuirtear leis an alt so ach an abairt “Saorstát Éireann” do chur in ionad na habairte “Great Britain and Ireland” agus fé is dá ndeintí na hearraí is ionchurtha fén diúité sin do chur sa Dara Sceideal a ghabhann leis an Acht san, sa liost d'earraí go gcuirtear dhá dtrian den lán-ráta i mbaint leo mar ráta tosaíochta.
(2) The provisions of section 8 of the Finance Act, 1919, shall apply to the duty imposed by this section with the substitution of the expression "Saorstát Eireann" for the expression "Great Britain and Ireland" and as though the articles chargeable with the said duty were included in the Second Schedule to that Act in the list of goods to which two-thirds of the full rate is made applicable as a preferential rate.
(b) atharú do dhéanamh, in aon mhodh no slí ar bith, maidir le hearraí a hiomportálfar isteach i Saorstát Éireann lá áirithe no dá éis, ar aon diúité custum atá i bhfeidhm le linn an Achta so do rith no a gearrfar le haon Acht a rithfear no le haon ordú a déanfar tar éis an Achta so do rith, no ar aon choinníoll, teorainn, ais-tarrac, liúntas, saoirse, no ráta tosaíochta bheidh i bhfeidhm ar dháta an orduithe sin maidir le haon diúité den tsórt san;
( b ) vary, in any manner or respect whatsoever, in regard to goods imported into Saorstát Eireann on or after a specified day any customs duty in force at the passing of this Act or imposed by any Act passed or order made after the passing of this Act or any qualification, limitation, drawback, allowance, exemption, or preferential rate in force at the date of such order in relation to any such duty;
(e) atharú do dhéanamh, in aon mhodh no slí ar bith agus o lá áirithe ar bith amach, ar aon diúité máil atá i bhfeidhm le linn an Achta so do rith no a gearrfar le haon Acht a rithfear no le haon ordú a déanfar tar éis an Achta so do rith, no ar aon choinníoll, teorainn, liúntas, saoirse, no ráta tosaíochta bheidh i bhfeidhm ar dháta an orduithe sin maidir le haon diúité den tsórt san;
( e ) vary, in any manner or respect whatsoever and as from any specified day, any excise duty in force at the passing of this Act or imposed by any Act passed or order made after the passing of this Act, or any qualification, limitation, allowance, exemption, or preferential rate in force at the date of such order in relation to any such duty;
(g) atharú do dhéanamh, in aon mhodh no slí ar bith agus o lá áirithe ar bith amach, ar aon diúité stampa atá i bhfeidhm le linn an Achta so do rith no a gearrfar le haon Acht a rithfear no le haon ordú a déanfar tar éis an Achta so do rith, no ar aon choinníoll, teorainn, liúntas, saoirse, no ráta tosaíochta bheidh i bhfeidhm ar dháta an orduithe sin maidir le haon diúité den tsórt san;
( g ) vary, in any manner or respect whatsoever and as from any specified day, any stamp duty in force at the passing of this Act or imposed by any Act passed or order made after the passing of this Act, or any qualification, limitation, allowance, exemption, or preferential rate in force at the date of such order in relation to any such duty;
(a) i gcás ina luaidhtear percentáiste sa cheathrú colún den Chéad Sceideal a ghabhann leis an Acht so os coinne luadh na hearra san sa dara colún den Sceideal san, fé is dá mbeadh sa Dara Sceideal a ghabhann leis an Finance Act, 1919, adubhradh, liost d'earraí go ndeintear diúité de mhéid is có-ionann leis an bpercentáiste sin de luach na n-earraí do chur i mbaint leo mar ráta tosaíochta agus go mbeadh an earra san sa liost san;
( a ) where a percentage is stated in the fourth column of the First Schedule to this Act opposite the mention of such article in the second column of the said Schedule, as though the Second Schedule to the said Finance Act, 1919, contained a list of goods to which duty of an amount equal to the said percentage of the value of the goods is made applicable as a preferential rate and such article were included in that list;
(2) Bainfidh forálacha ailt 8 den Finance Act, 1919, leis an diúité forchuirtear leis an alt so ach an abairt “Saorstát Éireann” do chur in ionad na habairte “Great Britain and Ireland” agus fé is dá ndeintí té, go gcuirfear ina luighe ar na Coimisinéirí Ioncuim ina thaobh ná dearnadh aon tsaghas measctha uirthi lasmuich den tír as a dtáinigh sí ar dtúis, do chur sa Dara Sceideal a ghabhann leis an Acht san sa liost d'earraí go gcuirtear dhá dtrian den lán-ráta i mbaint leo mar ráta tosaíochta agus go ndéanfaí té d'fhágaint ar lár sa liost d'earraí, sa Dara Sceideal san, go gcuirtear cúig shéú den lán-ráta i mbaint leo amhlaidh.
(2) The provisions of section 8 of the Finance Act, 1919, shall apply to the duty imposed by this section with the substitution of the expression "Saorstát Eireann" for the expression "Great Britain and Ireland," and as though tea which is shown to the satisfaction of the Revenue Commissioners not to have been subjected to any process of blending outside the country of origin were included in the Second Schedule to that Act in the list of goods to which two-thirds of the full rate is made applicable as a preferential rate and tea were omitted from the list of goods in the said Second Schedule to which five-sixths of the full rate is so made applicable.
(2) Bainfidh forálacha ailt 8 den Finance Act, 1919, leis an diúité forchuirtear leis an alt so ach an abairt “Saorstát Éireann” do chur in ionad na habairte “Great Britain and Ireland” agus fé is dá ndeintí na hearraí is ionchurtha fén diúité sin do luadh sa Dara Sceideal a ghabhann leis an Acht san sa liost d'earraí go gcuirtear dhá dtrian den lán-ráta i mbaint leo mar ráta tosaíochta.
(2) The provisions of section 8 of the Finance Act, 1919, shall apply to the duty imposed by this section with the substitution of the expression "Saorstát Eireann" for the expression "Great Britain and Ireland" and as though the articles chargeable with the said duty were mentioned in the Second Schedule to that Act in the list of goods to which two-thirds of the full rate is made applicable as a preferential rate.
(2) Bainfidh forálacha ailt 8 den Finance Act, 1919, leis an diúité forchuirtear leis an alt so ach an abairt “Saorstát Éireann” do chur in ionad na habairte “Great Britain and Ireland” agus fé is dá ndeintí na hearraí is ionchurtha fén diúité sin do luadh sa Dara Sceideal a ghabhann leis an Acht san sa liost d'earraí go gcuirtear dhá dtrian den lán-ráta i mbaint leo mar ráta tosaíochta.
(2) The provisions of section 8 of the Finance Act, 1919, shall apply to the duty imposed by this section with the substitution of the expression "Saorstát Eireann" for the expression "Great Britain and Ireland" and as though the articles chargeable with the said duty were mentioned in the Second Schedule to that Act in the list of goods to which two-thirds of the full rate is made applicable as a preferential rate.
(2) Bainfidh forálacha ailt 8 den Finance Act, 1919, leis an diúité forchuirtear leis an alt so ach an abairt “Saorstát Éireann” do chur in ionad na habairte “Great Britain and Ireland” agus fé is dá ndeintí na hearraí is ionchurtha fén diúité forchuirtear leis an alt so do chur sa Dara Sceideal a ghabhann leis an Acht san sa. liost d'earraí go gcuirtear dhá dtrian den lán-ráta i mbaint leo mar ráta tosaíochta.
(2) The provisions of section 8 of the Finance Act 1919, shall apply to the duty mentioned in this section with the substitution of the expression "Saorstát Eireann" for the expression "Great Britain and Ireland" and as though the articles chargeable with the duty imposed by this section were included in the Second Schedule to that Act in the list of goods to which two-thirds of the full rate is made applicable as a preferential rate.
(2) Bainfidh forálacha ailt 8 den Finance Act, 1919, leis an diúité forchuirtear leis an alt so, ach an abairt “Saorstát Éireann” do chur in ionad na habairte “Great Britain and Ireland” agus fé is dá ndeintí íle gheal híodrocarbóin mhinearáil do chur sa Dara Sceideal a ghabhann leis an Acht san sa liost d'earraí go gcuirtear dhá dtrian den lán-ráta i mbaint leo mar ráta tosaíochta.
(2) The provisions of section 8 of the Finance Act, 1919, shall apply to the duty imposed by this section, with the substitution of the expression "Saorstát Eireann" for the expression "Great Britain and Ireland" and as though mineral hydrocarbon white oil were included in the Second Schedule to that Act in the list of goods to which two-thirds of the full rate is made applicable as a preferential rate.