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S.I. No. 40/1956 - Emergency Imposition of Duties (No. 369) (Yarns) Order, 1956.

S.I. No. 40 of 1956.

EMERGENCY IMPOSITION OF DUTIES (No. 369) (YARNS) 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. 369) (Yarns) Order, 1956.

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

3. Section 5 of the Finance Act, 1937 (No. 18 of 1937), and the First Schedule thereto shall, as respects articles imported on or after the 16th day of March, 1956, have effect as if—

(i) in the third column of that Schedule at reference number 3, " 60% " were substituted for " one shilling and sixpence the pound," and

(ii) in the fourth column of that Schedule at that reference number, there were inserted :

" 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 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 forty 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 purposes of the said section 6 as applied as aforesaid."

4. Section 8 of the Finance Act, 1939 (No. 18 of 1939), and the First Schedule thereto shall, as respects articles imported on or after the 16th day of March, 1956, have effect as if, in the fourth column of that Schedule at reference number 1, the following provision were substituted for the penultimate provision :

" The exemption from all duties of customs conferred by section 13 of the Finance (Agreement with United Kingdom) Act, 1938 (No. 12 of 1938), on ply yarns made wholly or mainly of flax which are shown to the satisfaction of the Revenue Commissioners to have been manufactured in the United Kingdom or in the Dominion of Canada shall not have effect as respects the duty mentioned at this reference number and that duty shall (subject and without prejudice to the next provision in this column) be charged, levied and paid on those ply yarns at the rate of an amount equal to forty per cent. of the value of the article in lieu of the rate mentioned in the third column."

GIVEN under the Official Seal of the Government, this 9th day of March, 1956.

(Signed) JOHN A. COSTELLO,

Taoiseach.