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Dáil Éireann debate -
Friday, 13 May 1932

Vol. 41 No. 13

Financial Resolutions. - Additional Financial Motion.

I move:

(1) That duty chargeable under Section 19 of the Finance Act, 1924 (No. 27 of 1924), as amended by subsequent enactments (including amendments made under the Customs Duties (Provisional Imposition) Act, 1931 (No 38 of 1931), in relation to the rates at which such duty is chargeable) shall not be charged or levied on any of the following articles imported into Saorstát Eireann on or after the 23rd day of April, 1932, that is to say—

(a) boots and shoes of any description intended for wear by infants and of any size from 0 to 6 (inclusive), and

(b) shaped soles (whether complete or in parts), shaped heels (whether complete or in parts), and shaped uppers intended for wear by infants and of any size from 0 to 6 (inclusive), and

(c) shaped soles (whether complete or in parts), shaped heels (whether complete or in parts), and shaped uppers intended for wear by young children and of any size from 7 to 1 (inclusive) and imported into Saorstát Eireann before the 23rd day of October, 1932.

(2) That any duty which has been paid before the passing of this Resolution on any article which is exempted by virtue of this Resolution from such duty shall be repaid.

(3) It is hereby declared that it is expedient in the public interest that this Resolution shall have statutory effect under the Provisions of the Provisional Collection of Taxes Act, 1927 (No. 7 of 1927).

Resolution agreed to.
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