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S.I. No. 173/1955 - Emergency Imposition of Duties (No. 357) (Margarine) Order, 1955.

S.I. No. 173 of 1955.

EMERGENCY IMPOSITION OF DUTIES (NO. 357) (MARGARINE) ORDER, 1955.

The Government, in exercise of the powers conferred on them by section 1 of the Emergency Imposition of Duties Act, 1932 (No. 16 of 1932), as adapted in consequence of the enactment of the Constitution, and of every and any other power them in this behalf enabling, hereby order as follows :—

1. This Order may be cited as the Emergency Imposition of Duties (No. 357) (Margarine) Order, 1955.

2. The Interpretation Act, 1937 (No. 38 of 1937), applies to this Order.

3. Section 1 of the Finance (No. 2) Act, 1927 (No. 38 of 1927), as amended by the Emergency Imposition of Duties (No. 223) Order, 1941 ( S. R. & O. No. 464 of 1941 ), shall, as respects articles imported on or after the 16th day of September, 1955, have effect as if—

(i) " an amount equal to fifty per cent. of the value of the article " were substituted for " three pence on the pound " in subsection (1) of the section, and

(ii) the following subsection were added to the section :—

" (3) The following statutory provisions shall apply and have effect in the manner hereinafter mentioned, that is to say :

(a) the provisions of section 6 of the Finance (Agreement with United Kingdom) Act, 1938 (No. 12 of 1938), shall apply and have effect in relation to the duty imposed by subsection (1) of this section as if the articles chargeable with that duty were mentioned in the second column of the First Schedule to the said Act, and subsection (1) of this section were mentioned in the third column of the said Schedule opposite the mention of the said articles in the said second column, and the rate of an amount equal to thirty-three and one-third per cent. of the value of the article were specified in the fourth column of the said Schedule opposite the mention of the said articles in the said second column ;

(b) the provisions of section 16 of the said Act and the regulations made under that section shall apply and have effect for the purpose of the said section 6 as applied by this subsection."

GIVEN under the Official Seal of the Government, this 9th day of September, 1955.

(Signed) JOHN A. COSTELLO,

Taoiseach.