HC Deb 05 December 1932 vol 272 cc1241-2W
Mr. de ROTHSCHILD

asked the Chancellor of the Exchequer whether, when a foaling mare has been sent from England to the service of a stallion standing in Ireland, on her return to England with her foal (born in Ireland) at foot, both animals are allowed to be landed duty free?

Mr. HORE-BELISHA

In the circumstances stated, assuming that the question refers to the Irish Free State and not to Northern Ireland, the mare would be admitted duty free, but the foal would be liable to duty under the Irish Free State (Special Duties) Act, 1932.