Finance (Customs Duties) (No. 2) Act, 1932
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Duty on spades and shovels. |
5.—(1) A customs duty of an amount equal to fifty per cent. of the value of the article shall be charged, levied, and paid on all spades and shovels for manual use (other than spades and shovels with wire or wooden blades) and on all component parts of such spades and shovels imported into Saorstát Eireann on or after the 23rd day of April 1932. | |
(2) The provisions of section 8 of the Finance Act, 1919 , shall apply to the duty 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 the said duty were included in the Second Schedule to that Act in the list of goods to which two-thirds of the full rate is made applicable as a preferential rate. |