Finance (Customs Duties) (No. 2) Act, 1931

Finance (Customs Duties) (No. 2) Act, 1931 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 1931 Finance (Customs Duties) (No. 2) Act, 1931 Finance (Customs Duties) (No. 2) Act, 1931 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 39 of 1931. FINANCE (CUSTOMS DUTIES) (No. 2) ACT, 1931. ARRANGEMENT OF SECTIONS Section 1. Duty on harness leather and harness. 2. Care and management of duties. 3. Short title and construction. Number 39 of 1931. FINANCE (CUSTOMS DUTIES) (No. 2) ACT, 1931. AN ACT TO CHARGE AND IMPOSE CERTAIN DUTIES OF CUSTOMS AND TO MAKE FURTHER PROVISIONS IN CONNECTION WITH FINANCE. [10th November, 1931.] BE IT ENACTED BY THE OIREACHTAS OF SAORSTÁT EIREANN AS FOLLOWS:— Duty on harness leather and harness. 1.—(1) A customs duty of an amount equal to twenty per cent. of the value of the article shall be charged, levied, and paid on all harness leather, whether dressed or undressed, of any of the following classes imported into Saorstát Eireann on or after the 17th day of July, 1931, and before the 17th day of July, 1936, that is to say, harness hides or parts thereof, harness sides or parts thereof, harness backs or parts thereof, harness bellies or parts thereof, harness shoulders or parts thereof. (2) Notwithstanding anything contained in the foregoing sub-section the duty imposed by that sub-section shall not be charged or levied on patent leather, chrome tanned leather, dressed collar hides or parts thereof, or dressed bridle butts or parts thereof. (3) A customs duty of an amount equal to twenty per cent. of the value of the article shall be charged, levied, and paid on the following articles imported into Saorstát Eireann on or after the 17th day of July, 1931, and before the 17th day of July, 1936, that is to say, all harness whether completely or partially manufactured, and all parts of such harness other than parts which do not consist of or contain leather and at the time of importation are not attached to any harness, whether completely or partially manufactured, or to any part of such harness containing or consisting of leather. (4) The provisions of section 8 of the Finance Act, 1919 , shall apply to the duties 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 either of those duties were mentioned in the Second Schedule to that Act and were so mentioned as goods to which three-fourths of the full rate was thereby made applicable as a preferential rate. (5) The value of any article for the purposes of this section shall be taken to be the price which an importer would give for the article if the article were delivered, freight and insurance paid, in bond at the place of importation, and duty shall be paid on that value as fixed by the Revenue Commissioners. Care and management of duties. 2.—The duties imposed by this Act are hereby placed under the care and management of the Revenue Commissioners. Short title and construction. 3.—(1) This Act may be cited as the Finance (Customs Duties) (No. 2) Act, 1931. (2) This Act shall be construed together with the Customs Acts. 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