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S.I. No. 401/1946 - Fur Clothing (Reduction of Customs Duty) Order, 1946.

STATUTORY RULES AND ORDERS. 1946. No. 401.

FUR CLOTHING (REDUCTION OF CUSTOMS DUTY) ORDER, 1946.

The Government, in exercise of the powers conferred on them by the Supplies and Services (Temporary Provisions) Act, 1946 (No. 22 of 1946), hereby order as follows:—

1. This Order may be cited as the Fur Clothing (Reduction of Customs Duty) Order, 1946.

2. In this Order—

the expression " the duty oil personal clothing and wearing apparel " means the duty imposed by section 7 of the Finance Act, 1937 (No. 18 of 1937), and the Third Schedule to that Act, as amended at reference numbers 5, 8, 9, 10 and 11 in the First Schedule to the Finance (Agreement with United Kingdom) Act, 1938 (No. 12 of 1938), at reference number 11 in the Second Schedule to the Finance Act, 1938 (No. 25 of 1938), and by the Emergency Imposition of Duties (No. 183) Order, 1939 ( S. R. & O. No. 104 of 1939 );

the expression " the appointed period " means the period beginning on the 1st day of January, 1947, and ending on the 31st day of March, 1947.

3. During the appointed period, the duty on articles of personal clothing and wearing apparel is, as regards articles which, in the opinion of the Revenue Commissioners, are made wholly or mainly of fur or are component parts or accessories, made wholly or mainly of fur, of such articles, hereby reduced to the rate of 37 ½ per cent. act valorem.

4. The provisions of section 8 of the Finance Act, 1919, shall apply to the duty chargeable in accordance with paragraph 3 of this Order, with the substitution of the expression " the area of application of the Acts of the Oireachtas " for the expression " Great Britain and Ireland " and as though the said articles were mentioned in the Second Schedule to the said Finance Act, 1919, in the list of goods to which two-thirds of the full rate is made applicable as a preferential rate.

GIVEN under the Official Seal of the Government, this 17th day of December, 1946.

ÉAMON DE VALÉRA,

Taoiseach.