Finance Act, 1949
PART II. Customs and Excise. | ||
Cinematograph film. |
9.—Subsection (1) of section 17 of the Finance Act, 1932 (No. 20 of 1932), is hereby amended as on and from the 5th day of May, 1949— | |
(a) by the insertion of the words “news reel films and” before the words “blank film on which no picture has been impressed” in both places where the latter words occur, and | ||
(b) by the substitution of the words “news reel films” for the words “films which are shown to the satisfaction of the Revenue Commissioners to consist mainly of records of news”. |