Finance Act, 1932

Exemptions from the duty on boots and shoes.

31.—(1) Neither the duty chargeable under section 19 of the Finance Act, 1924 (No. 27 of 1924), nor that duty as varied under the Customs Duties (Provisional Imposition) Act, 1931 (No. 38 of 1931), nor any duty which has been or shall be imposed in lieu of that duty by any Act passed or to be passed in the financial year beginning on the 1st day of April, 1932, shall be charged or levied on any of the following articles imported into Saorstát Eireann on or after the 23rd day of April, 1932, that is to say:—

(a) boots and shoes of any description intended for wear by infants and of any size from 0 to 6 (inclusive), and

(b) shaped soles (whether complete or in parts), shaped heels (whether complete or in parts), and shaped uppers intended for wear by infants and of any size from 0 to 6 (inclusive), and

(c) shaped soles (whether complete or in parts), shaped heels (whether complete or in parts), and shaped uppers intended for wear by young children and of any size from 7 to 1 (inclusive) and imported into Saorstát Eireann before the 23rd day of October, 1932.

(2) Any duty which has been paid before the passing of this Act on any article which is exempted by virtue of this section from such duty shall be repaid.