S.I. No. 492/1941 - Emergency Imposition of Duties (No. 224) Order, 1941.


STATUTORY RULES AND ORDERS. 1941. No. 492.

EMERGENCY IMPOSITION OF DUTIES (No. 224) ORDER, 1941.

WHEREAS it is enacted by section 1 of the Emergency Imposition of Duties Act, 1932 (No. 16 of 1932), as adapted in consequence of the enactment of the Constitution, that the Government may, if and whenever they think proper, do by order all or any of certain things and among others vary, in any manner or respect whatsoever, in regard to goods imported into Ireland on or after a specified day any customs duty in force at the passing of the said Act or imposed by any Act passed or Order made after the passing of the said Act or any qualification, limitation, drawback, allowance, exemption, or preferential rate in force at the date of such Order in relation to any such duty :

NOW, the Government, in exercise of the powers conferred on them by section 1 of the Emergency Imposition of Duties Act, 1932 (No. 16 of 1932), as adapted in consequence of the enactment of the Constitution, and of every and any other power them in this behalf enabling, do hereby order as follows :—

1. This Order may be cited as the Emergency Imposition of Duties (No. 224) Order, 1941.

2. The Interpretation Act, 1937 (No. 38 of 1397), applies to this Order.

3. In this Order, the expression "the duty on textile floor coverings" means the duty imposed by section 15 of the Finance Act, 1938 (No. 25 of 1938), and mentioned at reference number 14 in the First Schedule to that Act, as amended at reference number 10 in the Third Schedule to the Finance Act, 1939 (No. 18 of 1939).

4. Subsection (3) of section 15 of the Finance Act, 1938 (No. 25 of 1938), shall, as regards articles imported on or after the 1st day of November, 1941, cease to have effect in relation to the duty on textile floor coverings, and in lieu thereof it is hereby enacted that the provisions of section 8 of the Finance Act, 1919, shall, as regards the said articles, apply to the said duty with the substitution of the expression "The area of application of the Acts of the Oireachtas" for the expression "Great Britain and Ireland" and as though the articles chargeable with the said duty were mentioned in the Second Schedule to the said Finance Act, 1919, in a list of goods to which one-third of the full rate was made applicable as a preferential rate.

Given under the Official Seal of the Government, this 31st day of October, 1941.

EAMON DE VALERA,

Taoiseach.