Finance Act, 1928
|
Allowance of credit for motor car duty. |
15.—Notwithstanding anything contained in section 56 of the Customs Consolidation Act, 1876 , the Revenue Commissioners may, in respect of any motor car chassis imported without a body and liable to motor car duty, allow, subject to such conditions as to security for payment of the duty and otherwise as they shall think proper to prescribe, the payment of the duty properly payable on the importation of such chassis to be deferred for a period not exceeding three months from the date on which such chassis was entered under the Customs Acts. |