No. 44/1927:

MOTOR CARS (TEMPORARY IMPORTATION) REGULATIONS, 1927.

MOTOR CARS (TEMPORARY IMPORTATION) REGULATIONS, 1927.

WHEREAS it is provided by sub-section (6) of section 13 of the Finance (No. 2) Act, 1915, as adapted by the Adaptation of Enactments Act, 1922 , and the Customs and Excise (Adaptation of Enactments) Order, 1924, that the Minister for Finance may, by Order, make Regulations providing for the total or partial exemption, for a limited period, from the duty first imposed by section 12 of the said Finance (No. 2) Act, 1915, of any motor cars, including motor bicycles and motor tricycles, brought into Saorstát Eireann by persons making only a temporary stay therein:

NOW, therefore, the Minister for Finance, by virtue of the said powers on him conferred and of any other power enabling in that behalf does hereby without prejudice to any further exercise of the said powers, make the following Regulations, and further certifies under Section 2 of the Rules Publication Act 1893 that on account of urgency such Regulations shall come into force forthwith as provisional regulations.

1. If any person having his only or principal place of residence outside Saorstát Eireann, importing into Saorstát Eireann by land between the 1st day of June and the 30th day of September (both dates inclusive) in any year a motor vehicle which is shown to the satisfaction of the Revenue Commissioners to be registered with the proper authority in Northern Ireland as a hackney carriage at the time of such importation and which at that time carries only passengers entering Saorstát Eireann for purposes unconnected with trade or business and is intended to leave Saorstát Eireann by land not later than forty-eight hours after such importation, complies either with such of the conditions contained in Part I of the Motor Cars (Temporary Importation) Regulations, 1926, or with such of the conditions contained in Part II of the said Regulations as relate to things to be done by the importer at the time of importation and also complies with the Regulations for the time being in force governing the importation of motor vehicles by land into Saorstát Eireann, so far as they are applicable, the duty first charged on motor cars by section 12 of the Finance (No. 2) Act, 1915, shall not be required to be paid on that motor vehicle at the time of importation, and if that person complies with all the conditions contained in the said Part I or with all the conditions contained in the said Part II of the Motor Cars (Temporary Importation) Regulations, 1926, so far as those conditions relate to things to be done by the importer, and also complies with the Regulations for the time being in force governing the importation into and exportation from Saorstát Eireann of motor vehicles by land, so far as they are applicable, and if the said motor vehicle is duly exported from Saorstát Eireann not later than forty-eight hours from the time it was imported thereinto and is at the time of such exportation either carrying no passengers or only passengers who either were carried at the time of importation or have their only or principal place of residence outside Saorstát Eireann and entered Saorstát Eireann for purposes unconnected with trade or business, and if such motor vehicle has while in Saorstát Eireann (except on its direct return journey to Northern Ireland in the course of which the exportation of such motor vehicles takes place) carried no passengers other than those carried at the time of the importation of such motor vehicle, such motor vehicle shall be and be deemed always to have been exempt from the said duty payable on the said importation.

2. These Regulations may be cited as the "Motor Cars (Temporary Importation) Regulations, 1927," and shall be read and construed with the Motor Cars (Temporary Importation) Regulations, 1926.

Given under the Official Seal of the Minister

for Finance this 26th day of May in the

Year One Thousand Nine Hundred and

Twenty-seven.

J. J. McELLIGOTT,

Assistant Secretary, Department of Finance.