This regulation changes a preferential-rates test from 25 per cent. to 50 per cent. for certain motor cars used as motor omnibuses or for carrying goods or burden in trade or husbandry, starting 1 February 1929.
S.I. No. 81/1928 - Customs Duties (Preferential Rates) Regulations, 1928. STATUTORY RULES AND ORDERS. 1928. No. 81. CUSTOMS DUTIES (PREFERENTIAL RATES) REGULATIONS, 1928. WHEREAS it is enacted by sub-section (1) of section 8 of the Finance Act, 1919, that for the purposes of the said section goods shall not be deemed to have been manufactured in the British Empire as therein defined unless such proportion of their value as is prescribed by regulations made by the Board of Trade is the result of labour within the British Empire; AND WHEREAS regulations (hereinafter referred to as the Regulations of 1919) were made on the 6th day of August, 1919, by the Board of Trade in exercise of the powers conferred on them by the said sub-section (1) of section 8 of the said Act and those Regulations were amended by regulations (hereinafter referred to as the Regulations of 1921) made on the 13th day of June, 1921, by the Board of Trade in exercise of the said powers and the Regulations of 1919 as so amended have the force of law in Saorstát Eireann; AND WHEREAS the powers conferred on the Board of Trade by sub-section (1) of section 8 of the Finance Act, 1919, are now vested in the Minister for Industry and Commerce; NOW, THEREFORE, I, Patrick McGilligan, Minister for Industry and Commerce, in exercise of the powers conferred on me by sub-section (1) of section 8 of the Finance Act, 1919, and of any and every other power me in this behalf enabling do hereby make the following Regulations:— 1. These Regulations may be cited for all purposes as the Customs Duties (Preferential Rates) Regulations, 1928, and the Regulations of 1919, the Regulations of 1921 and these Regulations may be cited together as the Customs Duties (Preferential Rates) Regulations, 1919 to 1928. 2. From and after the first day of February, 1929, paragraph (1) of the Regulations of 1919 shall, in its application to the following goods, namely, motor cars constructed and adapted for use and intended to be used solely as motor omnibuses or in connection with the conveyance of goods or burden in the course of trade or husbandry, be construed as if the expression "50 per cent." were inserted therein in lieu of the expression "25 per cent." now contained therein, and the said Regulations of 1919 as amended by the Regulations of 1921 shall have effect accordingly. Given under my Seal of Office this 6th day of December, 1928. PATRICK McGILLIGAN, Minister for Industry and Commerce.