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S.I. No. 21/1939 - Agreement With United Kingdom (Prescribed Proportion of Value) (Amendment) Regulations, 1939.

STATUTORY RULES AND ORDERS. 1939. No. 21.

AGREEMENT WITH UNITED KINGDOM (PRESCRIBED PROPORTION OF VALUE) (AMENDMENT) REGULATIONS, 1939.

WHEREAS it is enacted by sub-section (1) of Section 16 of the Finance (Agreement with United Kingdom) Act, 1938 (No. 12 of 1938), that it shall be lawful for the Minister for Industry and Commerce to make regulations prescribing the proportion of the value of an article which must be the result of labour within a particular country in order that such article may be treated for the purpose of the said Act as an article manufactured in that country :

AND WHEREAS it is enacted by sub-section (2) of the said section that different regulations may be made under sub-section (1) of the said section in respect of different classes or descriptions of articles :

AND WHEREAS the Agreement with United Kingdom (Prescribed Proportion of Value) Regulations, 1938 (Statutory Rules and Orders, No. 185 of 1938), were made by the said Minister under the said Section 16 :

NOW, the Minister for Industry and Commerce, in exercise of the powers conferred on him by Section 16 of the Finance (Agreement with United Kingdom) Act, 1938 (No. 12 of 1938), and of every and any other power him in this behalf enabling, hereby makes the following regulations:—

1. These Regulations may be cited as the Agreement with United Kingdom (Prescribed Proportion of Value) (Amendment) Regulations, 1939.

2. These Regulations shall come into force on the 18th day of January, 1939.

3. In these Regulations, the expression " the Principal Regulations " means the Agreement with United Kingdom (Prescribed Proportion of Value) Regulations, 1938 (Statutory Rules and Orders, No. 185 of 1938).

4. In relation to bags made wholly or mainly of paper and chargeable with the duty imposed by Section 11 of the Finance Act, 1932 (No. 20 of 1932), and mentioned at reference number 6 in the First Schedule to that Act and varied at reference number 15 in the First Schedule to the Finance (Agreement with United Kingdom) Act, 1938 (No. 12 of 1938), paragraph 2 of the Principal Regulations shall be construed and have effect as if it provided that the proportion of value mentioned therein should in the case of the said bags be fifty per cent.

Given under the Official Seal of the Minister for Industry and Commerce, this 6th day of January, 1939.

JOHN LEYDON,

Secretary,

Department of Industry and Commerce.