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Divers matters of interpretation.
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2.—(1) In this Act the word “importation” and cognate words shall be construed as not including or applying to importation for the purposes only of transit and consequent exportation.
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(2) For the purposes of this Act, importation shall be deemed to take place when the importing conveyance is reported under the Customs Acts.
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(3) For the purposes of this Act, goods shall not be deemed to have been manufactured in a particular country unless the prescribed proportion of their value is derived from expenditure of a prescribed kind incurred in the said country in respect of materials produced or work done in that country.
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(4) Each of the following persons shall for the purposes of this Act be a national of Saorstát Eireann, that is to say:—
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(a) a person born in Saorstát Eireann or in the area now comprised in Saorstát Eireann;
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(b) a person born outside Saorstát Eireann or the area now comprised in Saorstát Eireann whose mother at the time of his birth was ordinarily resident in Saorstát Eireann or such area;
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(c) a person who at the relevant time is and for not less than five consecutive years immediately preceding that time has been ordinarily resident in Saorstát Eireann.
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