Finance Act, 1928

Further exemptions from motor car duty.

14.—(1) The Minister for Finance may by order exempt from motor car duty any specified article liable to such duty if he is satisfied that, having regard to the small value of the article, it is inexpedient that the duty should be charged.

Orders made under sub-section (5) of section 13 of the Finance (No. 2) Act, 1915 , and in force on the 25th day of April, 1928, may be revoked or amended by an order made under this sub-section and, until so revoked and subject to any such amendment, shall apply to motor car duty and continue in force accordingly.

(2) The Minister for Finance may make regulations providing for the total or partial exemption for a limited period from motor car duty of motor cars brought into Saorstát Eireann by persons making only a temporary stay therein.

Regulations made under sub-section (6) of section 13 of the Finance (No. 2) Act, 1915 , and in force on the 25th day of April, 1928, may be revoked or amended by regulations made under this sub-section and, until so revoked and subject to any such amendment, shall apply to motor car duty and to motor cars liable to that duty and shall continue in force accordingly.