S.I. No. 246/1956 - Emergency Imposition of Duties (No. 389) (Television Sets) Order, 1956.

S.I. No. 246 of 1956.

EMERGENCY IMPOSITION OF DUTIES (No. 389) (TELEVISION SETS) ORDER, 1956.

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, hereby order as follows :

(1) This order may be cited as the Emergency Impostion of Duties (No. 389) (Television Sets) Order, 1956.

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

3. The Emergency Imposition of Duties (No. 226) Order, 1946 S. R. & O. No. 129 of 1946 ), shall, as respects articles imported on or after the 28th day of September, 1956, have effect as if—

(i) in subparagraph (a) (inserted by the Emergency Imposition of Duties (No. 297) (Television Sets) Order, 1952 ( S.I. No. 360 of 1952 )) of paragraph 4 " whichever of the following rates produces in respect of each particular assembly the greater amount of duty, that is to say, the rate of an amount equal so seventy-five per cent. of the value of assembly or the rate of twenty-two pounds ten shillings the assembly " were substituted for " the rate of an amount equal to thirty-seven and one half per cent. of the value of the assembly,"

(ii) in paragraph 6 " (not being articles specified in subparagraph (a) of paragraph 4 of this Order) " (inserted by the Emergency Imposition of Duties (No. 297) (Television Sets) Order, 1952) were deleted,

(iii) the following paragraph was substituted for paragraph 7 :

" 7. The provisions of section 8 of the Finance Act, 1919, shall apply to the duty imposed by this Order except in so far as it is chargeable on goods specified in subparagraph (a) of paragraph 4 of this Order, 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 goods chargeable with that duty (other than goods specified in subparagraph (a) of paragraph 4 of this Order, were mentioned in the Second Schedule to that Act in the list of goods to which two-thirds of the full rate is made applicable as a preferential rate," and

(iv) the following paragraph were inserted :

"12. 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 specified in subparagraph (a) of paragraph 4 of this Order on payment of the duty imposed by this Order at the rate which obtained immediately before the 28th day of September, 1956, provided that—

(a) application for such licence is made to the Minister for Industry and Commerce on or before the 29th day of October, 1956,

(b) it is shown to the satisfaction of the Minister for Industry and Commerce that the articles which are the subject of such application were in transit or on order immediately before the 28th day of September, 1956, and

(c) the period of validity of any such licence does not exceed three months.

13. 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 this Order, in so far as it is chargeable on the article specified in subparagraph (a) of paragraph 4 of this Order, as if the said articles were mentioned in the second column of the First Schedule to the said Act, and this Order were mentioned in the third column of the said Schedule opposite the mention of the said articles in the said second column and a rate were specified in the fourth column of the said Schedule opposite the mention of the said articles in the said second column equal to whichever of the following rates produces in each particular case the greater amount of duty :

(i) the rate of an amount equal to fifty per cent. of the value of the assembly, or

(ii) fifteen pounds the assembly ;

(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 paragraph."

GIVEN under the Official Seal of the Government, this 21st day of September, 1956.

JOHN A. COSTELLO,

Taoiseach.

EXPLANATORY NOTE.

The effect of the above Order is to increase the rate of duty on television sets to 75% (full), 50% (preferential U.K. and Canada), ad valorem, or £22 10s. 0d. (full), £15 (Preferential U.K. and Canada) the assembly, whichever is the greater.