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  4. S.I. No. 14/1956 - Emergency Imposition of Duties (No. 363) (Power-Take-Off Units, Hydraulic Pumps and Hydraulic Lifting Mechanisms) Order, 1956.

S.I. No. 14/1956 - Emergency Imposition of Duties (No. 363) (Power-Take-Off Units, Hydraulic Pumps and Hydraulic Lifting Mechanisms) Order, 1956.

S.I. No. 14 of 1956.

EMERGENCY IMPOSITION OF DUTIES (No. 363) (POWER-TAKE-OFF UNITS, HYDRAULIC PUMPS AND HYDRAULIC LIFTING MECHANISMS) ORDER, 1956.

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, hereby order as follows :

1. This Order may be cited as the Emergency Imposition of Duties (No. 363) (Power-take-off Units, Hydraulic Pumps and Hydraulic Lifting Mechanisms) Order, 1956.

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

3. In this Order " motor car " and " motor tractor " have the same meanings respectively as they have in section 12 of the Finance Act, 1934 (No. 31 of 1934).

4. A duty of customs at the rate of an amount equal to fifty per cent. of the value of the article shall be charged, levied and paid on each of the following articles imported on or after the 10th day of February, 1956, that is to say :

(a) power-take-off units and hydraulic pumps and tanks for use with such pumps,

(b) hydraulic lifting mechanisms, and

(c) component parts (including sub-frames and stabilisers) of the articles mentioned in the foregoing subparagraphs (a) and (b),

which are suitable for use on—

(i) motor cars which are designed and constructed primarily for use on the road for the carriage of goods or any other burden, or

(ii) Motor tractors which are designed and constructed primarily for use on the road.

5. The duty imposed by this Order shall not be charged or levied on—

(i) hydraulic lifting mechanisms which are cranes or component parts of cranes (other than articles mentioned in subparagraph (a) of paragraph 4 of this Order and component parts of such articles),

(ii) any article mentioned in subparagraph (a), (b) or (c) of paragraph 4 of this Order which is a component part of a tractor designed and constructed for use for agricultural purposes, or

(iii) any article mentioned in subparagraph (a), (b) or (c) of paragraph 4 of this Order which at importation forms part of a complete or substantially complete motor car or motor car chassis.

6. The duty imposed by section 12 of the Finance Act, 1934 (No. 31 of 1934), and the Fourth Schedule thereto shall not be charged or levied on any article chargeable with the duty imposed by this Order.

7. Where a number of articles collectively chargeable with the duty imposed by section 12 of the Finance Act, 1934 (No. 31 of 1934), at the rate mentioned at reference number 16 or reference number 17 in the Fourth Schedule to that Act, includes an article chargeable with the duty imposed by this Order, such article shall be chargeable with the duty imposed by this Order and the value of such article shall not be reckoned in the computation of the total value on which the amount of the duty imposed by the said section 12 is chargeable on the said number of articles so collectively chargeable.

8. The following statutory provisions shall apply and have effect in the manner hereinafter 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 imposed by this Order as if the articles chargeable with that duty were mentioned in the second column of the First Schedule to the said Act, and this Order 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 thirty-three and one-third 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 by this paragraph.

9. Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of the duty imposed by this Order any articles chargeable with such duty or, in the case of any such articles already imported, to take delivery thereof without payment of such duty either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them, or withina specified time or in a specified quantity, but so that no such licence shall be exempt from the provisions of section 15 of the Finance (Agreement with United Kingdom) Act, 1938 (No. 12 of 1938).

10. The duty imposed by this Order is hereby placed under the care and management of the Revenue Commissioners.

GIVEN under the Official Seal of the Government, this 3rd day of February, 1956.

(Signed) JOHN A. COSTELLO,

Taoiseach.