Control of Imports Act, 1934

Divers matters of interpretation.

2.—(1) In this Act the word “importation” and cognate words shall be construed as not including or applying to importation for the purposes only of transit and consequent exportation.

(2) For the purposes of this Act, importation shall be deemed to take place when the importing conveyance is reported under the Customs Acts.

(3) For the purposes of this Act, goods shall not be deemed to have been manufactured in a particular country unless the prescribed proportion of their value is derived from expenditure of a prescribed kind incurred in the said country in respect of materials produced or work done in that country.

(4) Each of the following persons shall for the purposes of this Act be a national of Saorstát Eireann, that is to say:—

(a) a person born in Saorstát Eireann or in the area now comprised in Saorstát Eireann;

(b) a person born outside Saorstát Eireann or the area now comprised in Saorstát Eireann whose mother at the time of his birth was ordinarily resident in Saorstát Eireann or such area;

(c) a person who at the relevant time is and for not less than five consecutive years immediately preceding that time has been ordinarily resident in Saorstát Eireann.