The purpose of this Bill is to confirm the three emergency orders which are set out in the Schedule. The orders relate to amendment of existing duties. The first of these orders, No. 319 of 1939, is merely a clarification of an existing definition. There was formerly a duty of 9d. per square yard, and 6d. per square yard preferential rate, on compositions made of plaster of paris in sheets or slabs. It is proposed to amend that definition so that it will read: "Compositions which are made wholly or mainly of or from gypsum or calcium sulphate and which are imported in sheets or slabs." The need for the amendment of the order arises from the fact that, in its present form, the duty has been found by the Revenue Commissioners to be somewhat difficult of administration.
The second order in the Schedule is No. 73 of 1940. There was formerly a duty of 45 per cent. ad valorem, and 30 per cent. ad valorem, preferential, on woven tissues, with a general exemption in respect of tissues which were under 1/6 per square yard in value. The order which it is now sought to confirm has raised the exemption limit from 1/6 to 2/6 per square yard.
The third order is No. 154 of 1940. There was formerly a duty of 33? per cent. ad valorem, and 25 per cent. preferential, on certain agricultural machines. The duty also applied to parts of these machines, with an exemption in respect of parts of machines other than plough parts of a value not exceeding 5/-. The order which it is now sought to confirm has raised the exemption limit for these parts from 5/- in value to £2 in value.