S.I. No. 94/1954 - Emergency Imposition of Duties (No. 329) (Metal Coffin Mountings) Order, 1954.


S.I. No. 94 of 1954.

EMERGENCY IMPOSITION OF DUTIES (NO. 329) (METAL COFFIN MOUNTINGS) ORDER, 1954.

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, hereby order as follows :

1. This Order may be cited as the Emergency Imposition of Duties (No. 329) (Metal Coffin Mountings) Order, 1954.

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

3. Section 8 of the Finance Act, 1934 (No. 31 of 1934), and the First Schedule thereto shall as respects articles imported on or after the 14th day of May, 1954, have effect as if—

(a) " Coffin mountings wholly or mainly of metal, whether completely or partially manufactured, and component parts thereof whether completely or partially manufactured " were substituted for " Coffin mountings of metal " in the second column of that Schedule at reference number 3,

(b) " 75% " were substituted for " 662/3% " in the third column of that Schedule at that reference number, and

(c) the following new provisions were inserted in the fourth column of that Schedule at that reference number—

" The following statutory provisions shall apply and have effect in the manner herinafter mentioned, that is to say :—

(a) the provisions of Section 6 of the Finance (Agreement with United Kingdom) Act, 1938 (No. 12 of 1938), shall apply and have effect in relation to the duty mentioned at this reference number as if the articles chargeable with that duty were mentioned in the second column of the first Schedule to the said Act, and this Act and this reference number were mentioned in the third column of the said Schedule opposite the mention of the said articles in the said second column, and the rate of an amount equal to fifty per cent. of the value of the article were specified in the fourth column of the said Schedule opposite the mention of the said articles in the said second column ;

(b) the provisions of section 16 of the said Act and the regulations made under that section shall apply and have effect for the purpose of the said section 6 as applied as aforesaid."

GIVEN under the Official Seal of the Government, this 7th day of May, 1954.

ÉAMON DE VALÉRA,

Taoiseach.