Act of Union (Ireland) 1800

Produce of either country, subject to internal duty, shall on importation into each country be subject to countervailing duty. U.K.

That any articles of the growth, produce, or manufacture of either country, which are or may be subject to internal duty, or to duty on the materials of which they are composed, may be made subject, on their importation into each country respectively from the other, to such countervailing duty as shall appear to be just and reasonable in respect of such internal duty or duties on the materials, . . . F1 and that upon the the export of the said articles from each country to the other respectively, a drawback shall be given equal in amount to the countervailing duty payable on such articles on the import thereof into the same country from the other, and that in like manner in future, it shall be competent to the united parliament to impose any new or additional countervailing duties, or to take off or diminish such existing countervailing duties as may appear on like principles to be just and reasonable, in respect of any future or additional internal duty on any article of the growth, produce, or manufacture of either country, or of any new or additional duty on any materials of which such article may be composed, or of any abatement of duty on the same, and that when any such new or additional countervailing duty shall be so imposed on the import of any article into either country from the other, a drawback equal in amount to such countervailing duty shall be given in like manner on the export of every such article respectively from the same country to the other.

Textual Amendments

F1 Words repealed by virtue of repeal by Statute Law Revision (Ireland) Act 1879 (c. 24) of s. 1 of this Act so far as it relates to those words