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S.I. No. 67/1939 - Emergency Imposition of Duties (No. 179) Order, 1939.

STATUTORY RULES AND ORDERS. 1939. No. 67.

EMERGENCY IMPOSITION OF DUTIES (No. 179) ORDER, 1939.

WHEREAS it is enacted by section 1 of the Emergency Imposition of Duties Act, 1932 (No. 16 of 1932), as adapted in consequence of the enactment of the Constitution, that the Government may, if and whenever they think proper, do by order all or any of certain things and among others vary, in any manner or respect whatsoever, in regard to goods imported into Ireland on or after a specified day any customs duty in force at the passing of the said Act or imposed by any Act passed or order made after the passing of the said Act or any qualification, limitation, drawback, allowance, exemption, or preferential rate in force at the date of such order in relation to any such duty :

NOW, the Government, in exercise of the powers conferred on them by section 1 of the Emergency Imposition of Duties Act, 1932 (No. 16 of 1932), as adapted in consequence of the enactment of the Constitution, and of every and any other power them in this behalf enabling, do hereby order as follows :—

1. This Order may be cited as the Emergency Imposition of Duties (No. 179) Order, 1939.

2. The Interpretation Act, 1937 (No. 38 of 1937), applies to this Order.

3. The duty of customs imposed by section 16 of the Finance Act, 1938 (No. 25 of 1938), (being a duty on certain articles of iron or steel) which was varied by the Emergency Imposition of Duties (No. 163) Order, 1938 (Statutory Rules and Orders, No. 291 of 1938), by postponing the commencement thereof until the 1st day of April, 1939, is hereby further varied by postponing the commencement thereof until the 1st day of September, 1939, and for that purpose the following provisions shall have effect, that is to say :—

(a) the said duty imposed by the said section 16 shall not be charged or levied on any article imported before the 1st day of September, 1939;

(b) the said duty shall, in respect of articles imported on or after the 1st day of September, 1939, be charged, levied, and paid in accordance with the said section 16 as if that date were substituted in subsection (1) of that section for the date ``the 1st day of November, 1938";

(c) notwithstanding anything contained in subsection (2) of the said section 16, the duty imposed by section 11 of the Finance Act, 1932 (No. 20 of 1932), and mentioned at reference number 30 in the First Schedule to that Act shall, as respects articles imported before the 1st day of September, 1939, be charged, levied, and paid as if the said section 16 had not been enacted;

(d) the said duty mentioned at the said reference number 30 shall not be charged or levied on any article imported on or after the 1st day of September, 1939.

Dublin.

This 28th day of March, 1939.