Finance Act 1971

2 Temporary relief from import duty for certain Commonwealth textiles

Schedule 3 to the Import Duties Act 1958 (which lists descriptions of goods in respect of which, subject to certain specified conditions, orders may be made providing for relief from import duty) shall be amended by adding the following paragraph after that added by section 1(4) of this Act—

11 The following goods, that is to say, cotton yam and manufactures of woven cotton, may be relieved from import duty if—

(a) they are goods of the Commonwealth preference area, and

(b) they are imported on or after 1st January 1972 under the authority of an import licence which restricts the quantity of goods which may be imported thereunder, and

(c) the Secretary of State certifies that he is satisfied that they were exported from their country of origin before the said 1st January, and

(d) import duty would not have been chargeable on them if they had been imported on 31st December 1971.