Finance Act, 1932
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Further exemptions from the duty on boots and shoes. |
32.—Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, is satisfied that any component parts of boots, shoes, slippers, goloshes, sandals, or clogs are required to be imported into Saorstát Eireann by any person before the 1st day of July, 1933, for use in the manufacture in Saorstát Eireann of boots, shoes, slippers, goloshes, sandals, or clogs (as the case may be), the Revenue Commissioners may by licence authorise such person, subject to compliance with such conditions as the Revenue Commissioners may think fit to impose, to import before the said date such component parts (either, as the Revenue Commissioners shall think proper, without limit or subject to restrictions as to quantity, class, or otherwise) without payment of the duty chargeable under section 19 of the Finance Act, 1924 (No. 27 of 1924), or that duty as varied under the Customs Duties (Provisional Imposition) Act, 1931 (No. 38 of 1931), or any duty which has been or shall be imposed in lieu of that duty by any Act passed or to be passed in the financial year beginning on the 1st day of April, 1932. |