S.I. No. 253/1958 - Motor Cars (Temporary Importation) Regulations, 1958.

S.I. No. 253 of 1958.

MOTOR CARS (TEMPORARY IMPORTATION) REGULATIONS, 1958.

I, SÉAMAS Ó RIAIN, Minister for Finance, in exercise of the powers conferred on me by subsection (4) of section 12 of the Finance Act, 1934 (No. 31 of 1934), hereby make the following regulations :

1. (1) These Regulations may be cited as the Motor Cars (Temporary Importation) Regulations, 1958.

(2) The Motor Cars (Temporary Importation) Regulations, 1952 to 1955, and these Regulations may be cited together as the Motor Cars (Temporary Importation) Regulations, 1952 to 1958.

2. The Interpretation Act, 1937 (No. 38 of 1937), applies to these Regulations.

3. The Motor Cars (Temporary Importation) Regulations, 1952 ( S.I. No. 14 of 1952 ), are hereby amended by—

(i) the insertion in Article 3 of the definitions set out in Part I of the Schedule hereto,

(ii) the substitution in Article 3 for paragraph (a) of the definition of "the appointed period" (inserted by the Motor Cars (Temporary Importation) Regulations, 1955 ( S.I. No. 163 of 1955 )) of the paragraph set out in Part II of the Schedule hereto, and

(iii) the substitution for Article 6 of the Articles set out in Part III of the Schedule hereto.

SCHEDULE.

PART I.

" passenger road service " has the meaning assigned to it by the Act of 1932, as amended by the Road Transport Act, 1933 (No. 8 of 1933),

" the Act of 1932 " means the Road Transport Act, 1932 (No. 2 of 1932).

PART II.

(a) in case the motor car is an omnibus—

(i) if it is imported for the operation of a passenger road service by the holder of a current occasional passenger, licence under section 11 of the Act of 1932, a period not in excess of six months from the time of importation,

(ii) if it is imported in the operation of a passenger road service by the holder of a current annual passenger licence under section 11 of the Act of 1932, a period of twenty-four hours or such longer period as is the duration of the journey authorised by the licence, and

(iii) if it imported otherwise than for or in the operation of a passenger road service, a period of forty-eight hours from the time of importation or such further period as may be allowed by the Revenue Commissioners,

PART III.

6A. Where an omnibus is imported for the operation of a passenger road service, and

(i) the importer intends to export the omnibus within the appointed period, and

(ii) the importer is the holder of an occasional passenger licence under section 11 of the Act of 1932 which is in force at the time of the importation of the omnibus, and

(iii) the importer has his only or principal place of business and his only or principal place of residence (if any) outside the State,

the following provisions shall have effect—

(a) if the importer complies with the conditions relating to temporary importation, he shall not be required to pay, at the time of importation, the motor car duty chargeable on the omnibus, and

(b) if he also exports the omnibus within the appointed period and complies with the conditions relating to exportation, the omnibus shall, be deemed to have been exempt from the said motor car duty,

6B. Where an omnibus is imported in the operation of a passenger road service, and

(i) the importer intends to export the omnibus by land within the appointed period, and

(ii) the importer is the holder of all annual passenger licence under section 11 of the Act of 1932 which is in force at the time of the importation of the omnibus, and

(iii) the importer has his only or principal place of business and his only or principal place of residence (if any) outside the State,

the following provisions shall have effect—

(a) if the importer complies with the conditions relating to temporary importation, he shall not be required to pay, at the time of importation, the motor car duty chargeable on the omnibus, and

(b) if he also exports the omnibus within the appointed period and complies with the conditions relating to exportation and the omnibus has while in the State carried only passengers carried when it entered the State or passengers being carried out of the State on the direct return journey in the course of which exportation takes place, the omnibus shall be deemed to have been exempt from the said motor car duty.

6C. Where an omnibus is imported otherwise than for or in the operation of a passenger road service, and

(i) the importer has his only or principal place of business and his only or principal place of residence (if any) outside the State, or

(ii) the importer is a company to which Part III of the Act of 1932 applies and which is entitled by virtue of section 28 of that Act to engage in or carry on the business of carrying passengers for reward by road,

the following provisions shall have effect—

(a) if the importer complies with the conditions relating to temporary importation, he shall not be required to pay, at the time of importation, the motor car duty chargeable on the omnibus, and

(b) if he also exports the omnibus within the appointed period and complies with the conditions relating to exportation and the omnibus has while in the Statecarried only the passengers (if any) carried when it entered State or passengers whose only or principal place of residence is outside the State being carried on the direct return journey in the course of which exportation takes place, the omnibus shall be deemed to have been exempt from the said motor car duty.

GIVEN under my Official Seal, this 10th day of December, 1958.

SÉAMAS Ó RIAIN,

Minister for Finance.

EXPLANATORY NOTE.

The effect of these regulations is to amend the provisions of the Motor Cars (Temporary Importation) Regulations, 1952 to 1955, and thereby :

(i) to make more liberal provision for the temporary importation free of duty of omnibuses owned outside the State and used in the operation of tours, and

(ii) to remove certain restrictions on the passengers who may be carried in such vehicles.