S.I. No. 3/1954 - Motor Cars (Temporary Importation) Regulations, 1954.

S.I. No. 3 of 1954.

MOTOR CARS (TEMPORARY IMPORTATION) REGULATIONS, 1954.

The Minister for Finance, in exercise of the powers conferred on him by subsection (4) of section 12 of the Finance Act, 1934 (No. 31 of 1934), hereby makes the following regulations:—

1 Short title and collective citation.

1.—(1) These Regulations may be cited as the Motor Cars (Temporary Importation) Regulations, 1954.

(2) The Principal Regulations and these Regulations may be cited together as the Motor Cars (Temporary Importation) Regulations, 1952 and 1954.

2 Principal Regulations.

2. In these Regulations " the Principal Regulations " mean the Motor Cars (Temporary Importation) Regulations, 1952 ( S.I. No. 14 of 1952 ).

3 Amendment of Principal Regulations.

3. The Principal Regulations are hereby amended—

(a) by the insertion, after Article 7, of the Article set out in Part I of the Schedule hereto, and

(b) by the insertion, after paragraph (3) of Article 8, of the paragraph set out in Part II of the Schedule hereto.

SCHEDULE.

PART I.

7A. Where a person having his only or principal place of residence outside the State imports by land a motor car constructed or adapted for the carriage of not more than eight persons, exclusive of the driver, which is shown to the satisfaction of the Revenue Commissioners to be registered at the time of importation with the proper authority in Northern Ireland as a hackney carriage and the said hackney carriage either is imported as part of a funeral cortege or is imported for the sole purpose of being exported as part of a funeral cortege, the following provisions shall have effect—

(1) if the importer complies with the conditions relating to temporary importation, he shall not be required to pay, at the time of importation, the motor car duty chargeable on the hackney carriage and

(2) if he also exports the hackney carriage by land within the appointed period and complies with the conditions relating to exportation (and should the hackney carriage not have formed part of a funeral cortege at importation,it is exported as part of a funeral cortege) and if, in any case, the hackney carriage has not while in the State (except on its direct return journey to Northern Ireland in the course of which exportation takes place) carried any passengers other than those carried at the time of importation, the hackney carriage shall be deemed to have been exempt from the said motor car duty.

PART II.

(3A) is a hearse and is imported by land for the sole purpose of either conveying a corpse into the State or of conveying a corpse out of the State, or

GIVEN under the Official Seal of the Minister for Finance, this 12th day of January, 1954.

O. J. REDMOND,

A Person authorised under section 15 of the Ministers and Secretaries Act, 1924 , to authenticate the Seal of the said Minister.