Finance (No. 2) Act, 1947
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Alteration of customs duties on fur clothing, etc. |
4.—(1) On and from the 16th day of October, 1947, the duty of customs on articles to which the provisions of section 7 of the Finance Act, 1937 (No. 18 of 1937), and the Third Schedule to that Act, as amended, apply, shall be at the rate of 75 per cent. ad valorem in lieu of the rate heretofore chargeable, so far as the said provisions relate to articles of the following description, which, in the opinion of the Revenue Commissioners, have not, before importation, been substantially worn or otherwise used, that is to say, articles of personal clothing and wearing apparel which, in the opinion of the Revenue Commissioners, are made wholly or mainly of fur, and component parts made wholly or mainly of fur, of articles of personal clothing and wearing apparel. | |
(2) The provisions of section 8 of the Finance Act, 1919 , shall apply to the duty chargeable in accordance with subsection (1) of this section, with the substitution of the expression “the area of application of the Acts of the Oireachtas” for the expression “Great Britain and Ireland” and as though the said articles were mentioned in the Second Schedule to the said Finance Act, 1919 , in the list of goods to which two-thirds of the full rate is made applicable as a preferential rate. |