Imposition of Duties (No. 239) (Agricultural Produce) (Cattle and Milk) Order, 1979

• Jurisdiction: Ireland
• Citation: IR SI 152/1979

S.I. No. 152 of 1979.

IMPOSITION OF DUTIES (No. 239) (AGRICULTURAL PRODUCE) (CATTLE AND MILK) ORDER, 1979.

The Government, in exercise of the powers conferred on them by section 1 of the Imposition of Duties Act, 1957 (No. 7 of 1957) (as amended by section 46 of the Finance Act, 1975 (No. 6 of 1975), and section 29 of the Value-Added Tax (Amendment) Act, 1978 (No. 34 of 1978)) and section 22 of the Finance Act, 1962 (No. 15 of 1962), hereby order as follows: 1. This Order may be cited as the Imposition of Duties (No. 239) (Agricultural Produce) (Cattle and Milk) Order, 1979. 2. This Order shall come into operation on the 1st day of May, 1979, and shall cease to have effect on the 31st day of December, 1979. 3. In this Order—

"exporter" means the owner or other person for the time being possessed of or beneficially interested in produce which is liable to a duty imposed by this Order at the time of exportation of the produce, and includes any person acting in relation to the produce as agent for the owner or other person;

"farm holding" means the total area of land, whether in one or more parcels (including buildings thereon), occupied by a particular person (including a family) for the purposes of husbandry, whether owned or taken on lease or rented or otherwise held by that person;

"fresh milk" means milk in its natural state which has been produced in the State and which has not been subjected to any process other than straining or cooling;

"milk received at any premises" includes milk produced at such premises;

"premises" means any building or place in which fresh milk is received for processing or for transmission to another premises for processing or any building or place in which live domestic bovine animals are slaughtered;

"live domestic bovine animals" means live domestic bovine animals other than those which, if imported, are shown to the satisfaction of the Revenue Commissioners to have been in the State for less than 14 days;

"proprietor", in relation to premises, means the person or persons for the time being entitled to the exclusive occupation of the premises;

"processing" includes separating, pasteurising, bottling, packaging, preserving, concentrating, condensing, drying, powdering or sweetening, and cognate words shall be construed accordingly;

"reactor" means an animal which the Minister for Agriculture or a veterinary inspector of his Department has reason to believe is affected with brucellosis or leucosis or believes or suspects is either affected with bovine tuberculosis or capable of infecting other animals with bovine tuberculosis. 4. (1) There shall be charged, levied and...