Finance Act, 1949

Preferential rates of customs duties on unmanufactured tobacco.

15.—(1) In the case of unmanufactured tobacco, the provisions of section 8 of the Finance Act, 1919 , shall apply to the duties imposed thereon by section 20 of the Finance Act, 1932 (No. 20 of 1932), 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 unmanufactured tobacco were mentioned separately in the first column of the Second Schedule to the said Finance Act, 1919 , and the preferential rates specified in Second Schedule to this Act were specified in respect thereof in the second column of the said Second Schedule to the Finance Act, 1919 .

(2) This section shall have effect notwithstanding section 24 of the Finance Act, 1924 (No. 27 of 1924), but shall not affect subsection (2) of that section.