Finance Act, 1935

Amendments of certain Finance Acts.

27.—(1) Every Act mentioned at the head of a Part of the Eighth Schedule to this Act shall be and is hereby amended as follows, that is to say, every section,. sub-section, schedule, or reference number of or in such Act which is mentioned in the second column of the said Part of the said Eighth Schedule shall be amended in the manner stated in the third column of the said Part of the said Eighth Schedule opposite the mention of such section, sub-section, schedule, or reference number (as the case may be) in the said second column.

(2) Every amendment made by this section in any Act shall come into operation on the 16th day of May, 1935, and shall have effect in respect of all articles imported into Saorstát Eireann on or after that day.

(3) The particulars stated in the fourth column of the Eighth Schedule to this Act are inserted in the said Schedule solely to facilitate the identification of the duties respectively affected by the several amendments made by this section, and accordingly nothing contained in the said fourth column shall affect the construction of this section or the said Schedule or operate to extend, limit, or control the extent or effect of any amendment made in any Act by this section.