S.I. No. 141/1954 -- Emergency Imposition of Duties (Finance Act, 1954) (Consequential Provisions) Order, 1954.
1954
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S.I. No. 141/1954:
EMERGENCY IMPOSITION OF DUTIES (FINANCE ACT, 1954) (CONSEQUENTIAL PROVISIONS) ORDER, 1954.
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EMERGENCY IMPOSITION OF DUTIES (FINANCE ACT, 1954) (CONSEQUENTIAL PROVISIONS) ORDER, 1954.
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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 :
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1. This Order may be cited as the Emergency Imposition of Duties ( Finance Act, 1954 ) (Consequential Provisions) Order, 1954.
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2. The Interpretation Act, 1937 (No. 38 of 1937), applies to this Order.
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3. The provisions of the third column of the Schedule to this Order shall have effect on the passing of the Finance Act, 1954 , in consequence of the termination of certain customs duties by the provisions of that Act referred to in the second column of the Schedule.
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SCHEDULE.
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General description of duty terminated.
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Provision of Finance Act, 1954 , terminating the duty.
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Consequential provisions.
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Boots and Shoes
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Section 17.
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(1) In the Finance Act, 1938 (No. 25 of 1938), First Schedule, reference number 11, fourth column, the sentences beginning " The duty imposed by section 9 " and " In the second column " shall be deleted and the following shall be inserted : " In the second column ` boot ' and ` shoe ' have the meanings given to them by subsection (4) of section 17 of the Finance Act, 1954 ."
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(2) Article 5 of the Emergency Imposition of Duties (No. 113) Order, 1936 ( S. R. & O. No. 357 of 1936 ), shall be deleted and the following shall be substituted :
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" 5. In this Order ` boot ' and ` shoe ' have the meanings given to them by subsection (4) of Section 17 of the Finance Act, 954."
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SCHEDULE--contd.
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General description of duty terminated.
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Provision of Finance Act, 1954 , terminating the duty.
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Consequential provisions.
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Animal-drawn vehicles.
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Section 20 and second Schedule reference numbers 2 and 3.
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(1) The duty imposed by the Emergency Imposition of Duties (No. 118) Order, 1937 ( S. R. & O. No. 11 of 1937 ), shall not be charged or levied on--
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(a) any wheeled vehicle which is designed, constructed and primarily intended to be drawn by an animal or by two or more animals and to be used for the carriage of goods, or
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(b) component parts made wholly or mainly of iron or steel or of a combination of iron and steel of all wheeled vehicles which are designed, constructed and primarily intended to be drawn by an animal or by two or more animals and to be used for the carriage of persons or for the carriage of goods or for the carriage of both persons and goods.
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(2) Paragraphs (c) and (d) of Article 4 of the said Order shall be deleted.
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Roofing tiles of clay or cement.
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Section 20 and second Schedule, reference number 10.
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(1) The duties imposed by section 11 of the Finance Act, 1935 (No. 28 of 1935), and mentioned at reference No. 7 in the Second Schedule to that Act and by section 5 of the Finance Act, 1937 (No. 18 of 1937), and mentioned at reference number 8 in the First Schedule to that Act, as amended, shall not be charged or levied on ridge tiles, hip tiles or other roofing tiles made wholly or partly of clay or of Roman cement, Portland cement or any other hydraulic cement.
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(2) Part IV of the Third Schedule to the Finance Act, 1947 (No. 15 of 1947), and the paragraph inserted thereby at reference number 8 in the First Schedule to the Finance Act, 1937 (No. 18 of 1937), shall be deleted.
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(3) In the First Schedule to the Finance Act, 1940 (No. 14 of 1940), reference number 4, fourth column, the sentence beginning " The duty imposed by section 10 " shall be deleted.
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SCHEDULE--contd.
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General description of duty terminated.
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Provision of Finance Act, 1954 , terminating the duty.
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Consequential provisions.
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Leather straps and belts.
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Section 20 and Second Schedule, reference number 11.
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(1) The duty imposed by the Emergency Imposition of Duties (No. 310) (Handbags, etc.) Order, 1953 ( S.I. No. 229 of 1953 ), shall not be charged or levied on any of the following articles which is made wholly or mainly of leather or of skin or of an imitation of leather or skin or of a combination of any two or more of those substances, that is to say, straps and belts (whether fitted or not fitted with buckles or other fasteners) other than straps and belts which at importation form part of another article.
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(2) Paragraph (g) of Article 7 of the said Order shall be deleted.
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(3) In the First Schedule to the Finance Act, 1936 (No. 31 of 1936), reference number 5, fourth column, the sentence beginning " The duty imposed by section 10 " shall be deleted.
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Foot corrective appliances.
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Section 20 and Second Schedule, reference number 15.
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(1) The duty imposed by section 9 of the Finance Act, 1940 (No. 14 of 1940) and mentioned at reference number 9 in the First Schedule to that Act shall not be charged or levied on articles of any of the following descriptions which are designed and intended to be worn inside a boot or shoe for the purpose of relieving or correcting affections or deformities of the foot, that is to say :
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(a) soles,
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(b) supports,
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(c) chiropodists' pads.
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(2) Subparagraph (c) in the fourth column of the said Schedule at the said reference number shall be deleted.
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Silk and artificial silk woven tissues.
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Section 20 and Second Schedule, reference number 17.
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Article 5 of the Emergency Imposition of Duties (No. 202) Order, 1939 ( S. R. & O. No. 289 of 1939 ), shall be deleted.
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GIVEN under the Official Seal of the Government, this 9th day of July, 1954.
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JOHN A. COSTELLO,
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Taoiseach.
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