Finance Act, 1929
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Exemptions from duty on woven tissues of wool or worsted. |
23.—(1) Sub-section (1) of section 1 of the Finance (Customs and Stamp Duties) Act, 1929 (No. 5 of 1929), shall, in respect of woven tissues imported into Saorstát Eireann on or within two years after the 23rd day of May, 1929, be construed and have effect as if the words “two shillings and sixpence” were inserted therein in lieu of the words “one shilling and sixpence” now contained therein. | |
(2) Whenever it is shown to the satisfaction of the Revenue Commissioners that any woven tissue imported into Saorstát Eireann on or after the 23rd day of May, 1929, and chargeable with the duty imposed by section 1 of the Finance (Customs and Stamp Duties) Act, 1929 , was manufactured in and exported from Saorstát Eireann and has since such exportation undergone the process of shrinking and no other process of manufacture, section 6 of the Customs and Inland Revenue Act, 1879 , shall apply to such woven tissue notwithstanding that it has undergone outside Saorstát Eireann such process of shrinking. | ||
(3) Whenever the Revenue Commissioners are satisfied that any woven tissue which is imported into Saorstát Eireann on or after the 23rd day of May, 1929, and but for this sub-section would be chargeable with the duty imposed by section 1 of the Finance (Customs and Stamp Duties) Act, 1929 , is intended solely for use in the upholstering of furniture or vehicles, the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, permit such woven tissue to be imported without payment of the said duty or repay any such duty paid on importation. |