Finance (Special Drawback) Act, 1936

Finance (Special Drawback) Act, 1936 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.ie) Translations (Houses of the Oireachtas) Government Publications for Sale EU Law (EUR-Lex) FAQ Disclaimer Feedback Helpdesk Search Baile Reachtaíocht Achtanna an Oireachtais Ionstraimí Reachtúla Reachtaíocht Réamh-1922 Bunreacht Acmhainní Seachtracha Billí (Tithe an Oireachtais) Iris Oifigiúil Achtanna Athbhreithnithe (CAD) (An Coimisiún um Athchóiriú an Dlí) Liosta Rangaithe Reachtaíochta Aistriúcháin (achtanna.ie) Aistriúcháin (Tithe an Oireachtais) Foilseacháin Rialtais ar Díol Dlí AE (EUR-Lex) CCanna (Ceisteanna Coitianta) Séanadh Aiseolas Deasc chabhrach Cuardach TitleTeideal Year(s) or rangeBliain nó blianta nó raon TypeCineál All Legislation Acts Statutory Instruments Advanced SearchCuardach Casta HomeBaile ActsAchtanna 1936 Finance (Special Drawback) Act, 1936 Finance (Special Drawback) Act, 1936 Permanent Page URL View by SectionAmharc de réir Ailt View Full ActAmharc ar an Acht Iomlán Bill History Stair Bille Commencement, Amendments, SIs made under the Act Tosach Feidhme, Leasuithe, IRí arna ndéanamh faoin Acht Print Full ActPriontáil an tAcht Iomlán Number 7 of 1936. FINANCE (SPECIAL DRAWBACK) ACT, 1936. ARRANGEMENT OF SECTIONS Section 1. Definitions. 2. Payment of drawback on certain dutiable fuel. 3. Claims etc., made before the passing of this Act. 4. Short title, construction, and commencement. Acts Referred to Control of Imports Act, 1934 No. 12 of 1934 Emergency Imposition of Duties Act, 1932 No. 16 of 1932 Number 7 of 1936. FINANCE (SPECIAL DRAWBACK) ACT, 1936. AN ACT TO AUTHORISE THE REFUND BY WAY OF DRAWBACK OF THE CUSTOMS DUTY PAID ON COAL AND CERTAIN LIKE SUBSTANCES WHICH WERE IN STOCK AT THE CESSER OF THAT DUTY. [14th March, 1936.] BE IT ENACTED BY THE OIREACHTAS OF SAORSTÁT EIREANN AS FOLLOWS:— Definitions. 1.—In this Act— the expression “registered importer” means a person who was, on the 24th day of January, 1936, registered in the register maintained, in pursuance of section 7 of the Control of Imports Act, 1934 (No. 12 of 1934), for the purposes of the Control of Imports (Quota No. 11) Order, 1934, made by the Executive Council under that Act on the 21st day of December, 1934; the expression “coal duty” means the duty of customs imposed by paragraph 6 of the Emergency Imposition of Duties (No. 5) Order, 1932 (made by the Executive Council under the Emergency Imposition of Duties Act, 1932 (No. 16 of 1932) on the 23rd day of December, 1932) and mentioned at reference number 1 in the Schedule to that Order; the expression “dutiable fuel” means a substance on which coal duty was chargeable on importation into Saorstát Eireann. Payment of drawback on certain dutiable fuel. 2.—(1) On all dutiable fuel in respect of which it is shown to the satisfaction of the Revenue Commissioners— (a) that such dutiable fuel was imported into Saorstát Eireann by a registered importer, and (b) that coal duty was paid on such dutiable fuel, and (c) that such dutiable fuel was in the ownership or possession of the said registered importer at the expiration of the 24th day of January, 1936, there shall be paid to the said registered importer a drawback at the rate of five shillings the ton. (2) On all solid fuel in respect of which it is shown to the satisfaction of the Revenue Commissioners— (a) that such solid fuel was manufactured in Saorstát Eireann by a registered importer, and (b) that such solid fuel was composed wholly or mainly of coal or coal dust imported into Saorstát Eireann by the said registered importer, and (c) that coal duty was paid on all coal or coal dust used in the manufacture of such solid fuel, and (d) that such solid fuel was in the ownership or possession of the said registered importer at the expiration of the 24th day of January, 1936, there shall be paid to the said registered importer a drawback at the rate of five shillings the ton on all such coal or coal dust shown to the satisfaction of the Revenue Commissioners to have been used in the manufacture of such solid fuel. Claims, etc., made before the passing of this Act. 3.—Where a claim, statement, or declaration was made before the passing of this Act for the purpose of obtaining any such drawback as is authorised by this Act, the Revenue Commissioners may, if in the circumstances of the case they think proper so to do, treat such claim, statement, or declaration (as the case may be) as having been made under and for the purposes of this Act. Short title, construction, and commencement. 4.—(1) This Act may be cited as the Finance (Special Drawback) Act, 1936. (2) This Act shall be construed together with the Customs Acts. (3) This Act shall be deemed to have come into operation on the 25th day of January, 1936, and shall have and be deemed to have had effect as on and from that day. 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