S.I. No. 163/1955:

MOTOR CARS (TEMPORARY IMPORTATION) REGULATIONS, 1955.

MOTOR CARS (TEMPORARY IMPORTATION) REGULATIONS, 1955.

I, GERARD SWEETMAN, Minister for Finance, in exercise of the powers conferred on me by subsection (4) of section 12 of the Finance Act, 1934 (No. 31 of 1934), hereby make the following regulations :

1.--(1) These Regulations may be cited as the Motor Cars (Temporary Importation) Regulations, 1955.

(2) The Motor Cars (Temporary Importation) Regulations, 1952 and 1954, and these Regulations may be cited together as the Motor Cars (Temporary Importation) Regulations, 1952 to 1955.

2. The Motor Cars (Temporary Importation) Regulations, 1952 ( S.I. No. 14 of 1952 ), are hereby amended--

(a) by the deletion of the definition of " the appointed period " contained in Article 3 and the substitution therefor of the definition set out in Part I of the Schedule hereto, and

(b) by the insertion, after paragraph (3a) (inserted by the Motor Cars (Temporary Importation) Regulations, 1954 ( S.I. No. 3 of 1954 )) of Article 8, of the paragraph set out in Part II of the Schedule hereto.

SCHEDULE.

PART I.

" the appointed period ", when used in relation to a motor car which is imported, means--

(a) in case the motor car is an omnibus--

(i) if it is imported in the operation of a passenger road service licensed under section 11 of the Road Transport Act, 1932 (No. 2 of 1932), a period not in excess of the authorised duration of each journey, and

(ii) if it is not so imported, the period of forty-eight hours from the time of importation,

(b) in case the motor car, being not designed and constructed solely or primarily for the carriage of persons, is imported in accordance with paragraph (3b) of Article 8 of these Regulations, the period of seventy-two hours from the time of importation or such further period as in special circumstances may be allowed by the Revenue Commissioners, and

(c) in any other case--

(i) if the importer is an importer to whom paragraph 1 of the Schedule hereto applies, the period of validity of the passbook or such further period for the retention of the motor car in the State as may be allowed by the Revenue Commissioners, and

(ii) if the importer is an importer to whom paragraph 2 of the Schedule hereto applies, such period for the retention of the motor car in the State as may be allowed by the Revenue Commissioners,

PART II.

(3b) being registered in Northern Ireland and being owned by a person who has his only or principal place of business, and (otherwise than in the case of a corporate body) his only or principal place of residence, in Northern Ireland, is imported by land in the course of a journey which has begun and will end outside the State for the sole purpose of the transport of merchandise from, to or both from and to a place in Northern Ireland, or

GIVEN under my Official Seal, this 22nd day of August, 1955.

GERARD SWEETMAN,

Minister for Finance.