Exported Live Stock (Insurance) Act, 1943

Levies on animals exported via Northern Ireland.

12.—(1) The owner of each animal which is, on or after the appointed day, delivered in the State to a carrier for shipment via Northern Ireland to a British landing place shall pay, by means of levy stamps, in respect of such animal, to the Board a levy of an amount equal to the appointed percentage, at the time of delivery, of the declared value of such animal or, if the declared value and the appointed minimum value of such animal differ, of whichever of the said values is the greater.

(2) The reference in sub-section (1) of this section to the appointed percentage at the time of delivery shall be construed as a reference to the percentage fixed by an order under sub-section (2) of section 16 of the Principal Act in force at the time of such delivery.