Finance Act 1951

Duty-free importations for blind welfare

1 (1) Where the Board of Trade are satisfied that any goods imported or proposed to be imported after the coming into force of this paragraph (being goods consigned or proposed to be consigned to any such body as is mentioned in sub-paragraph (3) of this paragraph) consist of articles specially designed for the educational, scientific or cultural advancement of the blind, they may recommend to the Treasury that the goods shall be exempted from any of the following duties of customs which may be chargeable in respect of their importation, that is to say—

(a) the duties chargeable under Part I of the Import Duties Act, 1932;

(b) the duties chargeable on silk or artificial silk or articles made wholly or in part of silk or artificial silk;

(c) the duties chargeable under the Safeguarding of Industries Act, 1921.

(2) On receiving a recommendation under the foregoing sub-paragraph about any goods, the Treasury may give a direction that the goods shall be exempted accordingly and that any of the said duties paid on their importation shall be repaid.

(3) The bodies referred to in sub-paragraph (1) of this paragraph are—

(a) any local authority or joint board exercising for the welfare of the blind the powers conferred by section twenty-nine of the National Assistance Act, 1948, or by section fourteen of the Welfare Services Act (Northern Ireland), 1949, or any enactment of the Parliament of Northern Ireland replacing or amending the said section fourteen; and

(b) any organisation appearing to the Board of Trade to have for its sole or principal object or among its principal objects the promotion of the welfare of the blind.

(4) The Board of Trade shall not make a recommendation under this paragraph about any goods except on a written application made by the importer before delivery of the goods to him.