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(1)None of the limitations or restrictions imposed by the Government of Ireland Act, 1920, on the power of the Parliament of Northern Ireland to make laws shall be construed so as to prevent that Parliament from making laws providing for the imposition on, and recovery from, persons carrying on business in Northern Ireland in any industry (including agriculture), or persons carrying on there any business consisting wholly or partly in dealing in any materials or produce of any industry (including agriculture), of charges (including charges calculated by reference to an amount or quantity manufactured or produced) for the purpose of meeting costs incurred in connection with the provision of any service or facility intended to benefit those persons or to increase, encourage or make more profitable that business or to secure improvements in the produce thereof.
(2)The proceeds of charges imposed by virtue of this section shall be deemed for the purposes of section twenty-two (reserved taxes) of the said Act of 1920 not to be the proceeds of any of the duties or taxes the imposing, charging, levying and collection of which are declared by subsection (1) of that section to be reserved matters.
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