S.I. No. 1/1924 - Customs And Excise (Adaptation Of Enactments Order, 1924.


(IRISH FREE STATE). 1924. No. 1.

CUSTOMS AND EXCISE (ADAPTATION OF ENACTMENTS ORDER, 1924.

It is hereby notified that the following Order, namely : " Customs and Excise (Adaptation of Enactments) Order, 1924." (No. 1 of 1924), has been made by the Executive Council.

DIARMUID Ó hEIGCEARTUIGH,

Rúnai do'n Ard-Chomhairle,

(Secretary to the Executive Council).

DUBLIN.

The 15th day of March, 1924.

[247R]

1924. No. 1.

CUSTOMS AND EXCISE (ADAPTATION OF ENACTMENTS ORDER, 1924.

WHEREAS by Section 12 of the Adaptation of Enactments Act, 1922 (No. 2 of 1922), the Executive Council is empowered from time to time by order to make all such general or specific adaptations of or modifications in any British Statute as in the opinion of the Executive Council are necessary in order to enable such Statute to have full force and effect in Saorstát Éireann :

AND WHEREAS in the opinion of the Executive Council the adaptations and modifications intended to be made by this Order of and in the Statutes relating to the Duties of Customs and Excise (being British Statutes within the meaning of the said Adaptation of Enactments Act, 1922 ), are necessary in order to enable such Statutes to have full force and effect in Saorstát Éireann :

NOW, therefore, the Executive Council, in exercise of the power in this behalf conferred on them by the said Section 12 of the Adaptation of Enactments Act, 1922 (No. 2 of 1922), 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 " Customs and Excise (Adaptation of Enactments) Order, 1924 " (No. 1 of 1924).

2. This Order shall be deemed to come into operation on and shall take effect as from the 1st day of April, 1923.

3. In this Order the expression " British Statute " means Act of the late United Kingdom of Great Britain and Ireland, which was on the 6th day of December, 1922, in force in the area now comprised in Saorstát Éireann.

4. The Interpretation Act, 1889, applies to the interpretation of this Order in like manner as it applies to the interpretation of an Act of the Oireachtas.

5. (1) Every adaptation and modification made by this Order in any British Statute or in any Section or other portion of a British Statute shall be in addition to and shall take effect subject to the adaptations and modifications made in such British Statute or in such Section or portion thereof by the Adaptation of Enactments Act, 1922 .

(2) Every adaptation and modification of general application which has already been or shall hereafter be made in British Statutes by any Order under the Adaptation of Enactments Act, 1922 , shall, in so far as the same is not inconsistent with the express adaptations and modifications made by this Order, apply to every British Statute adapted or modified by this Order in like manner as to other British Statutes.

6. (1) Every adaptation or modification made by this Order in any British Statute shall apply to every Order, rule and regulation made under such British Statute and in force in Saorstát Éireann on the 6th day of December, 1922, and every such Order, rule and regulation shall be construed and interpreted in conformity with the British Statute as adapted or modified by this Order under which the same was made.

(2) Whenever any British Statute adapted or modified by this Order has been modified or adapted by or under the authority of any subsequent British Statute, this Order shall be construed as referring to such British Statute as so adapted or modified.

7. Nothing in this Order shall affect the construction to be placed on any expression if and so far as the context in which the expression occurs has reference, either expressly or by necessary implication, to a state of affairs existing before the establishment of Saorstát Éireann.

8. (1) In every British Statute relating to the assessment, collection or management of the duties of Customs or Excise (including every Section or part of a Section so relating contained in a British Statute relating primarily to other matters) :

(a) the expression " Saorstát Éireann " shall be substituted for any of the expressions " United Kingdom, " " United Kingdom of Great Britain and Ireland, " "British Isles," wherever any of the latter expressions occurs, but for the purpose of adapting Section 277 of the Customs Consolidation Act, 1876, the Isle of Man shall be deemed to be outside Saorstát Éireann.

(b) Every mention of or reference to His Majesty's Forces or to any particular branch of those forces shall be construed and take effect as being a mention of or reference to the Defence Forces maintained by the Government of Saorstát Éireann or to the Branch thereof corresponding to the branch of His Majesty's Forces particularly mentioned.

(c) Any reference to " Somerset House " shall mean the Chief Office of the Revenue Commissioners of Saorstát Éireann.

(d) Any reference to the Bank of England shall mean the Bank of Ireland.

(e) Any reference to London shall mean Dublin.

(f) Every mention of or reference to the London Gazette shall, as respects the doing or not doing of any Act, matter or thing in Saorstát Éireann after the 6th day of December, 1922, be construed and take effect as a mention of or a reference to the Official Gazette called Iris Oifigiúil.

(g) Any reference to the Post Office shall mean the Office in Saorstát Éireann.

(h) The term " British," where used to denote the place of origin, distillation or manufacture of any goods, spirits, or wine shall mean " Free State," provided always that this adaptation shall not apply to " British Currency," " British Coin," " British Ships," or " British Subjects."

(i) The expression " Irish Spirits " shall mean Free State Spirits.

9. Every provision contained in any British Statute and relating to :—

(a) the endorsement and execution in Ireland of Warrants issued by Justices, Courts, or Judges of Courts in England, Scotland, the Channel Islands, or the Isle of Man ; and

(b) the service in Ireland of Writs of Subpoena of Superior Courts in England or Scotland, and to the punishment in Ireland of persons disobeying the same :

shall apply respectively to :—

(I) the endorsement and execution in Saorstát Éireann of Warrants issued by Justices, Courts, or Judges of Courts is England, Scotland, Northern Ireland, the Channel Islands, and the Isle of Man ; AND

(II) the service in Saorstát Éireann of Writs of Subpoena of Superior Courts in England, Scotland, and Northern Ireland, and to the punishment in Saorstát Éireann of persons disobeying the same ;

And every such Warrant and Writ of Subpoena shall, in Saorstát Éireann, have the like effect and shall be dealt with in like manner as if it had originated in Saorstát Eireann.

Dublin.

This 15th day of March, 1924.