Finance Act, 1936

Exemptions from duty for certain air-services.

21.—Whenever the Minister for Finance so thinks proper, the Revenue Commissioners may, subject to compliance with any conditions which they may think fit to prescribe, permit the importation or delivery without payment of any duty of customs or of excise of any article required for or in connection with any of the following things, that is to say:—

(a) the establishment or maintenance of a transatlantic air service using or involving the use of an airport in Saorstát Eireann, or

(b) the establishment or maintenance of radio or meteorological services or other aids to air navigation ancillary to any such transatlantic air service, or

(c) experimental purposes in connection with the establishment or maintenance of any such transatlantic air service.