Finance Act, 1932

Application of provisions of the Finance (No. 2) Act, 1915.

39.—The provisions of sections 12 and 13 of the Finance (No. 2) Act, 1915 , as amended by subsequent enactments shall be deemed always to have applied to the duty imposed by sub-section (2) of section 10 of the Finance Act, 1931 (No. 31 of 1931), as fully as they applied to the new import duties continued by sub-section (1) of the said section 10 .