S.I. No. 70/1948 - Emergency Imposition of Duties (No. 232) Order, 1948. Skip to content Disclaimer Feedback Helpdesk Gaeilge Léim go dtí an t-ábhar Séanadh Aiseolas Deasc chabhrach English Gaeilge English Produced by the Office of the Attorney General Táirgthe ag Oifig an Ard-Aighne Home Legislation Acts of the Oireachtas Statutory Instruments Pre-1922 Legislation Constitution External Resources Bills (Houses of the Oireachtas) Iris Oifigiúil / Official Gazette Revised Acts (LRC) Classified List of Legislation (LRC) Translations (acts.
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- s)or rangeBliain nó blianta nó raon TypeCineál All Legislation Acts Statutory Instruments Advanced SearchCuardach Casta HomeBaile Statutory InstrumentsIonstraimí Reachtúla 1948 S.I. No. 70/1948 - Emergency Imposition of Duties (No. 232) Order, 1948. S.I. No. 70/1948 - Emergency Imposition of Duties (No. 232) Order, 1948. AmendmentsLeasuithe S.I. No. 70 of 1948. EMERGENCY IMPOSITION OF DUTIES (No. 232) ORDER, 1948. The Government, in exercise of the powers conferred on them by section 1 of the Emergency Imposition of Duties Act, 1932 (No. 16 of 1932), as adapted in consequence of the enactment of the Constitution, and of every and any other power them in this behalf enabling, hereby order as follows :— 1. This Order may be cited as the Emergency Imposition of Duties (No. 232) Order, 1948. 2. The Interpretation Act, 1937 (No. 38 of 1937), applies to this Order. 3.—
(1)On and after the 15th day of April, 1948, subsection
(5)of section 25 of the Finance Act, 1932 (No. 20 of 1932), shall have effect as if, for the rates inserted therein by subsection
(1)of section 8 of the Finance (No. 2) Act, 1947 (No. 33 of 1947), there were substituted the following rates : Where the payment for admission, excluding duty, Rate of Duty s. d. and does not exceed s. d. s. d. exceeds 0 4 and does not exceed 0 4½ 0 1½ " 0 4½ " " " " 0 6 0 2 " 0 6 " " " " 0 8 0 3 " 0 8 " " " " 0 11½ 0 4½ " 0 11½ " " " " 1 3½ 0 6½ " 1 3½ " " " " 1 9 0 9 " 1 9 " " " " 2 4½ 1 1½ " 2 4½ " " " " 3 0 1 6 " 3 0 " " " " 4 0 2 0 " 4 0 2 0 for the first 4s. and 2s. for every additional 4s. or part of 4s.
(2)On and after the 15th day of April, 1948, subsection
(2)of section 11 of the Finance Act, 1936 (No. 31 of 1936), shall have effect as if, for the rates inserted therein by subsection
(2)of section 8 of the Finance (No. 2) Act, 1947 , there were substituted the following rates :— Where the payment for admission, excluding duty, Rate or Duty s. d. s. d. s. d. exceeds 0 4 and does not exceed 0 4½ 0 1½ " 0 4½ " " " " 0 6 0 2 " 0 6 " " " " 0 7 0 3 " 0 7 " " " " 0 8 0 4 " 0 8 " " " " 0 10 0 5 " 0 10 " " " " 1 0½ 0 7½ " 1 0½ " " " " 1 4 0 10 " 1 4 " " " " 1 6 1 0 " 1 6 " " " " 1 9 1 3 " 1 9 " " " " 2 0 1 6 " 2 0 " " " " 2 10½ 2 1½ " 2 10½ " " " " 4 0 3 0 " 4 0 3 0 for the first 4s. and 3s. for every additional 4s. or part of 4s.
(3)Paragraph (c) of subsection
(3)of section 11 of the Finance Act, 1936 (No. 31 of 1936), shall, as respects entertainments duty (within the meaning of the said section 11) paid on payments, made on or after the 15th day of April, 1948, for admission to an entertainment in any such theatre as is mentioned in the said subsection
(3), have effect as if, for the words " fifteen per cent. of the said duty " (inserted by subsection
(3)of section 8 of the Finance (No. 2) Act, 1947 ) there were substituted the words " thirty per cent. of the said duty." GIVEN under the Official Seal of the Government this 2nd day of March, 1948. JOHN A. COSTELLO, Taoiseach. Privacy Statement Accessibility European Legislation Identifier (PDF) Open Data License Ráiteas Príobháideachais Inrochtaineacht Aitheantóir Eorpach Reachtaíochta (ELI) Ceadúnas Sonraí Oscailte Liosta Fianán © Government of Ireland. Oireachtas Copyright Material is reproduced with the permission of the Houses of the Oireachtas © Rialtas na hÉireann. Atáirgtear ábhar faoi Chóipcheart le cead ó Thithe an Oireachtais