Finance Act, 1924

Continuance of new import duties.

13.—(1) The new import duties (except the duty on records and other means of reproducing music) which were first imposed by section 12 of the Finance (No. 2) Act, 1915 , and were continued up to the 1st day of May, 1924, by section 14 of the Finance Act, 1923 (No. 21 of 1923), shall continue to be charged, levied, and paid on and from the said 1st day of May, 1924, up to the 1st day of May, 1925.

(2) The duty on records and other means of reproducing music which was first imposed by the said section 12 of the Finance (No. 2) Act, 1915 , and was continued up to the 1st day of May, 1924, by the said section 14 of the Finance Act, 1923 (No. 21 of 1923), shall continue to be charged, levied, and paid on and from the said 1st day of May, 1924, up to the 1st day of August, 1924.

(3) The provisions of section 8 of the Finance Act, 1919 , shall apply to the duties continued under this section with the substitution of the expression “Saorstát Eireann” for the expression “Great Britain and Ireland.”