I move:—
(1) That whenever the Revenue Commissioners are satisfied that a vehicle imported on or after the 13th day of May, 1938, is designed and constructed for use otherwise than merely carrying persons) for or in connection with extinguishing fires or rescuing persons from burning buildings, they may, subject to compliance with such conditions as they may think fit to impose, permit such vehicle, and every (if any) article which is imported, with such vehicle and is, in their opinion, a part of the normal equipment of such vehicle or an accessory normally carried in such vehicle, to be imported without payment of any duty of customs or repay any such duty paid on such vehicle or any such article on the importation thereof.
(2) 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).
This is the Resolution which exempt from duty of customs vehicles designed and constructed for use in connection with the extinguishing of fires or rescuing persons from burning buildings.