Finance Act, 1924
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Sub-section (4) of section 13 of Finance (No. 2) Act, 1915, not to apply to certain motor cars and bodies of motor cars. |
23.—(1) On and after the passing of this Act sub-section (4) (which exempts certain motor cars and component parts of motor cars from the new import duties therein mentioned) of section 13 of the Finance (No. 2) Act, 1915 , shall not apply— | |
(a) to any motor cars constructed and adapted for use and intended to be used solely as motor omnibuses or in connection with the conveyance of goods or burden in the course of trade or husbandry, or | ||
(b) to any bodies for any such motor cars, imported into Saorstát Eireann on or after the 1st day of July 1924. | ||
(2) Where it is shown to the satisfaction of the Revenue Commissioners that any motor car, imported into Saorstát Eireann on or after the said 1st day of July, 1924, and on which customs duty has been duly paid, is constructed and adapted for use and is intended to be used solely as a motor omnibus or in connection with the conveyance of goods or burden in the course of trade or husbandry, the Revenue Commissioners may, subject to such conditions (if any) as they may think fit to impose, repay such proportion of the customs duty so paid on such motor car as they shall determine to have been paid in respect of the chassis and accessories (if any) of such motor car. |