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Exemptions in relation to shipbuilding yards.
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37.—(1) The Revenue Commissioners shall establish and maintain, in such form as they shall think proper, a register (in this section referred to as the Register) to be known as the Register of Shipbuilding yards and shall enter therein all such matters as they are required by this section so to enter.
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(2) Whenever any premises are used for the purpose of carrying on therein the business of building, repairing, or refitting ships, the person carrying on such business in such premises may apply to the Revenue Commissioners to register such premises in the Register, and the Revenue Commissioners, on being satisfied that such premises are used for the said purpose and on payment by such person of such fee (if any) as shall be prescribed by the Minister for Finance, shall register such premises in the Register accordingly.
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(3) Whenever the Revenue Commissioners are satisfied that any premises registered in the Register have ceased to be used for the purpose of carrying on therein the business of building, repairing, or refitting ships, they may remove such premises from the Register.
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(4) Whenever any goods chargeable with a duty of customs imposed by this Act or any other Act (whether passed before or after this Act) are imported into Saorstát Eireann consigned direct to premises registered in the Register and the Revenue Commissioners are satisfied that such goods are so imported for use in the business of building, repairing, or refitting ships carried on in such premises, the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, permit such goods to be imported without payment of duty.
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(5) Whenever any goods are brought from any place in Saorstát Eireann into premises registered in the Register and the Revenue Commissioners are satisfied that such goods are brought into such premises for use in the business of building, repairing, or refitting ships carried on therein, the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, treat such goods for the purpose of the provisions of the Customs Acts relating to drawback as if they had been exported from Saorstát Eireann.
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(6) Without prejudice to the generality of the powers of imposing conditions conferred on the Revenue Commissioners by this section, any conditions so imposed may be directed to securing that the goods to which they apply are in fact used in a business of building, repairing, or refitting ships carried on in premises registered in the Register.
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