Finance (Special Drawback) Act, 1936
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Definitions. |
1.—In this Act— | |
the expression “registered importer” means a person who was, on the 24th day of January, 1936, registered in the register maintained, in pursuance of section 7 of the Control of Imports Act, 1934 (No. 12 of 1934), for the purposes of the Control of Imports (Quota No. 11) Order, 1934, made by the Executive Council under that Act on the 21st day of December, 1934; | ||
the expression “coal duty” means the duty of customs imposed by paragraph 6 of the Emergency Imposition of Duties (No. 5) Order, 1932 (made by the Executive Council under the Emergency Imposition of Duties Act, 1932 (No. 16 of 1932) on the 23rd day of December, 1932) and mentioned at reference number 1 in the Schedule to that Order; | ||
the expression “dutiable fuel” means a substance on which coal duty was chargeable on importation into Saorstát Eireann. |