Finance Act, 1946
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Reduction of cinematograph film duty on copies of certain films. |
12.—(1) Where— | |
(a) it is shown to the satisfaction of the Revenue Commissioners that a film chargeable with cinematograph film duty is identical with another film chargeable with the said duty at the rate of three pence per linear foot of the width of 1⅜ inches or a preferential rate of two thirds of the said rate of three pence per linear foot of the width of 1⅜ inches, and | ||
(b) the first-mentioned film is delivered for home use at the same time as such other film is so delivered or within three months after the payment of duty on such other film, | ||
the following provisions shall have effect— | ||
(i) duty shall be charged, levied and paid on the first-mentioned film at the rate of one penny and one halfpenny per linear foot of the width of 1⅜ inches and not at the rate of three pence per linear foot of the width of 1⅜ inches, | ||
(ii) for the purpose of the application (where appropriate) in relation to the first-mentioned film of subsection (2) of section 17 of the Finance Act, 1932 (No. 20 of 1932), the rate of one penny and one halfpenny per linear foot of the width of 1⅜ inches shall be regarded as the full rate, and | ||
(iii) no drawback in respect of such other film shall be allowed under subsection (4) of section 17 of the Finance Act, 1932 , but the Revenue Commissioners may waive or modify this provision in any particular case, subject to such conditions as they may think fit to impose. | ||
(2) The reduction in the rates of duty provided for by subsection (1) of this section shall not apply in relation to more than one of a number of films identical with one another. | ||
(3) In this section— | ||
the expression “cinematograph film duty” means the duty imposed by section 17 of the Finance Act, 1932 (No. 20 of 1932), as amended by section 8 of the Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932), and section 12 of the Finance Act, 1939 (No. 18 of 1939), | ||
the word “delivered” means, in relation to a film, delivered from a bonded warehouse or delivered on the landing of such film from the importing ship or other conveyance. |