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Export of certain animals prohibited.
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3.—(1) (a) Subject to paragraph (b) of this subsection, the exportation live from the State of an animal shall be prohibited unless, before exportation and subject to such conditions as the Revenue Commissioners may impose, the amount of the levy is paid to the Revenue Commissioners or such security as is, in the opinion of the Revenue Commissioners, adequate for its payment is given to the Revenue Commissioners.
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(b) The Revenue Commissioners may, subject to such conditions as they may see fit to impose (including conditions in relation to the giving of security for payment of levy), permit payment of levy to be deferred for such period as the Revenue Commissioners may determine.
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