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Imposition, variation and termination of duties.
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1.—The Government may by order:
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(a) impose, whether with or without qualifications, limitations, drawbacks, allowances, exemptions, or preferential rates, and as from any specified day, a customs duty of such amount as they think proper on any particular description of goods imported into the State and, where the goods are chargeable with any other customs duty, so impose the first-mentioned duty either in addition to or in substitution for the other duty;
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(b) terminate or vary in any manner or respect whatsoever, and as from any specified day, in regard to goods imported into the State any customs duty in force at the passing of this Act or imposed by any Act passed or order made after the passing of this Act or any qualification, limitation, drawback, allowance, exemption, or preferential rate in force at the date of the order in relation to any such duty;
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(c) limit any such imposition, termination or variation to goods consigned from or grown, produced, or made in particular countries;
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(d) impose, whether with or without qualifications, limitations, allowances, exemptions, or preferential rates, an excise duty on any particular matter or thing as from any specified day and, for the purpose of the duty, require the taking out of a licence for the doing of any particular thing;
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(e) terminate or vary in any manner or respect whatsoever and as from any specified day any excise duty in force at the passing of this Act or imposed by any Act passed or order made after the passing of this Act, or any qualification, limitation, allowance, exemption, or preferential rate in force at the date of the order in relation to any such duty;
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(f) impose, whether with or without qualifications, limitations, allowances, exemptions, or preferential rates, a stamp duty on any particular description of document or transaction as from any specified day and, for the purpose of the duty, require a document or a particular form of document to be used in or in connection with any particular description of transaction;
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(g) terminate or vary in any manner or respect whatsoever and as from any specified day any stamp duty in force at the passing of this Act or imposed by any Act passed or order made after the passing of this Act, or any qualification, limitation, allowance, exemption, or preferential rate in force at the date of the order in relation to any such duty;
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(h) apply (with or without modification) to or in respect of any duty imposed or varied under this section any statutory provision regulating the collection of or imposing penalties in relation to duties of the class to which the duty belongs;
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(i) place any duty imposed or varied under this section under the care and management of the Revenue Commissioners;
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(j) revoke or amend an order under this section.
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