S.I. No. 250/1979 - Imposition of Duties (No. 242) (Agricultural Produce) (Amendment) Order, 1979.

S.I. No. 250 of 1979.

IMPOSITION OF DUTIES (No. 242) (AGRICULTURAL PRODUCE) (AMENDMENT) ORDER, 1979.

The Government, in exercise of the powers conferred on them by section 1 of the Imposition of Duties Act, 1957 (No. 7 of 1957), hereby order as follows:

1. This Order may be cited as the Imposition of Duties (No. 242) (Agricultural Produce) (Amendment) Order, 1979.

2. The Imposition of Duties (No. 239) (Agricultural Produce) (Cattle and Milk) Order, 1979 ( S.I. No. 152 of 1979 ), is hereby amended by the insertion in paragraph 2 of "paragraphs 4 and 5 of the Order" after "and".

3. The Imposition of Duties (No. 240) (Agricultural Produce) (Cereals and Sugar Beet) Order, 1979 ( S.I. No. 153 of 1979 ), is hereby amended—

( a ) by the insertion in paragraph 2 of "paragraphs 4 and 5 of the Order" after "and",

( b ) by the insertion in paragraph 3 after the definition of "exporter" of —

" 'farm holding' means the total area of land, whether in one or more parcels, occupied by a particular person (including a family) for the purposes of husbandry, whether owned or taken on lease or rented or other held by that person;",

( c ) by the deletion in the definition of "premises" in paragraph 3 of "by or on behalf of a buyer",

( d ) by the insertion in the definition of "processing" in paragraph 3 of "mixing" after "drying",

( e ) by the insertion in paragraph 4 of the Order of4 "(1)" after "4", and

( f ) by the insertion after paragraph 4 (1) (inserted by this Order) of —

"(2) Subject to compliance with such conditions as the Revenue Commissioners may think fit to impose, the duty of excise imposed by subparagraph (1) of this paragraph shall not be charged or levied on cereals which are received at any premises for drying from any farm holding and which have been grown on that farm holding where those cereals or an equivalent amount of the same type of cereals, after drying, are returned directly on or before the 31st day of December, 1979, to that farm holding for use on that farm holding".

GIVEN under the Official Seal of the Government this 24th day

of July, 1979.

SEAN O LOINSIGH,

Taoiseach.

EXPLANATORY NOTE

This Order makes a number of technical amendments to Imposition of Duties (No. 239) (Agricultural Produce) (Cattle and Milk) Order, 1979 and Imposition of Duties (No. 240) (Agricultural Produce) (Cereals and Sugar Beet) Order, 1979. Provision is made to ensure that while the 2 per cent levy will cease to have effect on 31 December, 1979, powers for securing and collecting duty due will remain in force. The amendments to the Cereals and Sugar Beet Order are designed to forestall avoidance of the levy while exempting from the levy cereals delivered by a producer to a processor for drying and return on or before 31 December 1979 to the producer for his own use. The inclusion of "mixing" as an additional process in the definition of cereals processing is for the sake of comprehensiveness.