Finance Act, 1939

Licences to import without payment of certain customs duties.

15.—(1) Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import any articles chargeable with a duty imposed by an enactment mentioned in the second column of the Fourth Schedule to this Act without payment of the said duty either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them or within a specified time or in a specified quantity, but so that no such licence shall be exempt from the provisions of section 15 of the Finance (Agreement with United Kingdom) Act, 1938 (No. 12 of 1938).

(2) The power conferred by the foregoing sub-section of this section is, in its application to any particular duty, in lieu of every (if any) other statutory power (whether general or limited to particular circumstances) now in force of authorising by licence the importation without payment of such duty of articles chargeable with such duty or of articles of a particular class so chargeable.

(3) The particulars stated in the third column of the Fourth Schedule to this Act are inserted in the said Fourth Schedule solely to facilitate the identification of the duties respectively imposed by the enactments mentioned in the second column of the said Fourth Schedule, and accordingly nothing contained in the said third column shall affect the construction of this section or the said Fourth Schedule.