Finance Act, 1933

Exemption of battery plates from duty.

12.—Neither the duty imposed by section 8 of the Finance Act, 1926 , (No. 35 of 1926), as amended by subsequent enactments nor the duty imposed by section 11 of the Finance Act, 1928 (No. 11 of 1928), as amended by subsequent enactments shall be charged or levied on articles which are, in the opinion of the Revenue Commissioners, battery plates.