Finance (Agreement With United Kingdom) Act, 1938

Amendment of section 22 of the Finance Act, 1924.

8.—(1) No customs entry form shall be required to bear an adhesive stamp in pursuance of section 22 of the Finance Act, 1924 (No. 27 of 1924), in respect of any consignment of goods mentioned in such entry form which—

(a) is imported on or after the appointed day, and

(b) consists solely of goods on which no duty of customs is paid, and

(c) consists solely of goods which are shown, to the satisfaction of the Revenue Commissioners, to have been grown, produced, or manufactured in the United Kingdom or in the Dominion of Canada.

(2) Section 22 of the Finance Act, 1924 (No. 27 of 1924), and particularly sub-section (1) thereof shall be construed and have effect subject to the foregoing sub-section of this section.

(3) In this section the word “consignment” has the same meaning as it has in section 22 of the Finance Act, 1924 (No. 27 of 1924).