Finance (Agreement With United Kingdom) Act, 1938

Removal of duties from United Kingdom and Canadian goods.

14.—(1) The several duties of customs specified in the second column of the Third Schedule to this Act shall not be charged or levied on any article imported on or after the appointed day which is 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) The particulars stated in the third column of the Third Schedule to this Act are inserted in that Schedule solely to facilitate identification of the several duties mentioned in the second column of the said Schedule, and accordingly nothing contained in the said third column shall affect the construction or limit or extend the operation of any of the particulars stated in the said second column.