Finance Act, 1932
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Duty on meat and dead poultry and wild birds. |
24.—(1) A duty of customs at the rate of sixpence the pound shall be charged, levied, and paid on the following articles imported into Saorstát Eireann on or after the 7th day of June, 1932, that is to say:— | |
(a) all the following meats (whether cooked or uncooked) imported in quantities exceeding ten pounds at any one time, that is to say, beef, veal, mutton, and lamb, but excluding any of such meats imported in sealed containers and also excluding extracts, essences, and similar preparations of any such meats; and | ||
(b) all dead poultry and wild birds (whether cooked or uncooked) intended for use as food and imported in quantities exceeding two birds at any one time, but excluding any such poultry or birds imported in sealed containers and also excluding extracts, essences, and similar preparations of any such poultry or birds. | ||
(2) The duty imposed by this section shall not be charged or levied on any articles which are shown to the satisfaction of the Revenue Commissioners to consist only of frozen boneless veal produced in a country within the British Commonwealth of Nations and consigned from that or any other such country and imported solely for use for manufacturing purposes in Saorstát Eireann. | ||
(3) 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. |