Finance Act, 1926
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Continuance of new import duties. |
11.—(1) The new import duties which were first imposed by section 12 of the Finance (No. 2) Act, 1915 , and were (with the exception of the duty on records and other means of reproducing music) continued up to the 1st day of May, 1926, by section 23 of the Finance Act, 1925 (No. 28 of 1925), shall, with the exception aforesaid and the further exception of the duty on blank film on which no picture has been impressed, continue to be charged, levied, and paid on and from the said 1st day of May, 1926, up to the 1st day of May, 1927. | |
(2) Whenever the Revenue Commissioners are satisfied that any cinematograph film imported into Saorstát Eireann is of an educational character, they shall, subject to compliance with such conditions as they think fit to impose, exempt such film from payment of the duty on cinematograph films included in the duties continued by this section. | ||
(3) The provisions of section 8 of the Finance Act, 1919 , shall apply to the duties continued by this section with the substitution of the expression “Saorstát Eireann” for the expression “Great Britain and Ireland.” |