Finance Act, 1935

Extension of section 10 of the Finance Act, 1901, to import licence fees.

37.—Whenever the importation into Saorstát Eireann of any goods is prohibited by or under an Act of the Oireachtas (whether passed before or after this Act) and provision is made by the same or any other Act for the issue of licences for the importation of such goods notwithstanding such prohibition, section 10 of the Finance Act, 1901 , as amended and extended by section 7 of the Finance Act, 1902 , and by section 43 of the Finance Act, 1932 (No. 20 of 1932), shall apply and in the case of licences issued under an Act passed before this Act, be deemed always to have applied to any fee which may be chargeable by statute or under statutory authority on the issue of such licences, and to any increase or decrease in the amount of any such fee, and to the repeal of the statute or statutory authority under which any such fee is chargeable, in like manner in all respects and as fully as if such fee were a customs import duty within the meaning of the said section 10.