S.I. No. 265/1955 - Emergency Imposition of Duties (No. 362) (Varnish, Etc.) Order, 1955.

1. This Order may be cited as the Emergency Imposition of Duties (No. 362) (Varnish, etc.) Order, 1955.

2. The

Interpretation Act, 1937

(No. 38 of 1937), applies to this Order.

3. Section 4 of and reference number 2 in Part II of the First Schedule to the

Finance Act, 1933

(No. 15 of 1933), as amended by section 15 of and reference number 10 in Part IV of the Fourth Schedule to the

Finance Act, 1936

(No. 31 of 1936), shall, as respects articles imported on or after the 4th day of January, 1956, have effect as if—

(i) the following description were substituted for the description in the second column at the said reference number 2

" Cellulose varnishes, cellulose lacquers and other preparations, in liquid or paste form, which are based on cellulose nitrate or other cellulose derivatives in solvents or diluents, excluding any such preparation—

(a)

which is a medicated collodion, or

(b)

(i) which is imported in a collapsible tube, provided that, at importation, the tube and the contents thereof do not together exceed two pounds in weight, or

(ii) which is imported in any other type of container containing at importation not more than two pints of such preparation.",

(ii) " 75% " were substituted for the rates of duty mentioned in the third column at the said reference number 2,

(iii) the rates of duty mentioned in the fourth column at the said reference number 2 were deleted, and

(iv) the following provisions were added at the end of the fifth column at the said reference number 2

" The duty mentioned at this reference number shall not be charged or levied on any article chargeable with the duty imposed by

section 11

of the

Finance Act, 1932

(No. 20 of 1932), and mentioned at reference number 8, as amended, in the First Schedule to that Act or the duty imposed by

section 10

of the

Finance Act, 1935

(No. 28 of 1935), and mentioned at reference number 27, as amended, in the First Schedule to that Act.

The duty mentioned at this reference number shall be in addition to and not in substitution for any duty which may be chargeable in respect of any spirits contained in or used in the manufacture or preparation of the article.

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 mentioned at this reference number as if the articles chargeable with that duty were mentioned in the second column of the First Schedule to the said Act, and this Act and this reference number 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 fifty 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 purposes of the said section 6 as applied as aforesaid.

Subsection (2) of section 4 of this Act shall not apply as respects any article mentioned at this reference number."

GIVEN under the Official Seal of the Government, this 28th day of December, 1955.

JOHN A. COSTELLO,

Taoiseach.

S.I. No. 265 of 1955.

EMERGENCY IMPOSITION OF DUTIES (No. 362) (VARNISH, ETC.) 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