S.I. No. 41/1985:

IMPOSITION OF DUTIES (NO. 274) (TELEVISIONS) ORDER, 1985.

IMPOSITION OF DUTIES (NO. 274) (TELEVISIONS) ORDER, 1985.

The Government, in exercise of the powers conferred on them by section 1 of the Imposition of Duties Act, 1957 (No. 7 of 1957), section 22 of the Finance Act, 1962 (No. 15 of 1962), section 46 of the Finance Act, 1975 (No. 6 of 1975), and section 29 of the Value-Added Tax (Amendment) Act, 1978 (No. 34 of 1978), hereby order as follows:

1. This Order may be cited as the Imposition of Duties (No. 274) (Televisions) Order, 1985.

2. In this Order "the Order of 1979" means the Imposition of Duties (No. 236) (Excise Duties on Motor Vehicles, Televisions and Gramophone Records) Order, 1979 ( S.I. No. 57 of 1979 ).

3. The duty of excise on televisions imposed by paragraph 5 (1) of the Order of 1979 shall be charged, levied and paid, as on and from the 23rd day of February, 1985, at the several rates specified in the Schedule to this Order in lieu of the several rates specified in the First Schedule to the Finance Act, 1983 (No. 15 of 1983).

4. Where it is shown to the satisfaction of the Revenue Commissioners in respect of a television on which the duty of excise imposed by paragraph 5 (1) of the Order of 1979 was duly paid, that the said television was either--

( a ) in the possession, as stock-in-trade, at midnight on the 19th day of February, 1985, of a person who sells televisions by wholesale or by retail and that the said television was new and unused on that date, or

( b ) purchased in a new and unused condition on or after the 25th day of February, 1983, by a person carrying on the business of renting televisions for reward and that the said television remained in the ownership of the said person until the 19th day of February, 1985,

the Revenue Commissioners may, subject to such conditions as they may think fit to impose, repay the said duty of excise at the rate of £40 where the said television is a colour television and at the rate of £10 where the said television is a monochrome television.

5. This Order, so far as it relates to the duty of excise on televisions imported into the State, shall be construed together with the Customs Acts and, so far as it relates to the duty of excise on televisions manufactured in the State, shall be construed together with the statutes which relate to the duties of excise and the management of those duties.

SCHEDULE

Rates of Excise Duty on Televisions

GIVEN under the Official Seal of the Government this 21st day of

February, 1985.

GARRET FITZGERALD,

Taoiseach.

EXPLANATORY NOTE.

This Order provides for a reduction in the rates of excise duty on televisions. It also provides for a partial repayment of excise duty on certain stocks of televisions held by distributors, retailers or by the rental trade on the 19th day of February, 1985.