S.I. No. 358/1951:

EMERGENCY IMPOSITION OF DUTIES (No. 268) (TOILET SEATS AND COVERS) ORDER, 1951.

EMERGENCY IMPOSITION OF DUTIES (No. 268) (TOILET SEATS AND COVERS) ORDER, 1951.

The Government, in exercise of the powers conferred on them by section 1 of the Emergency Imposition of Duties Act, 1932 (No. 16 of 1932), as adapted in consequence of the enactment of the Constitution, and of every and any other power them in this behalf enabling, do hereby order as follows :

1. This Order may be cited as the Emergency Imposition of Duties (No. 268) (Toilet Seats and Covers) Order, 1951.

2. The Interpretation Act, 1937 (No. 38 of 1937), applies to this Order.

3. Section 7 of the Finance Act, 1936 (No. 31 of 1936), and the First Schedule thereto, as amended by subsequent enactments, shall, as respects articles imported on or after the 14th day of December, 1951, have effect as if the following paragraph were added in the second column at reference number 27 of the said First Schedule, that is to say :

" (u) seats, covers, and combined seats and covers for water closet basins, whether imported separate from such basins or otherwise."

GIVEN under the Official Seal of the Government, this 7th day of December, 1951.

(Signed) ÉAMON DE VALÉRA,

Taoiseach.