Finance Act, 1939

Exemption from cinematograph film duty.

12.—The following provisions shall have effect in respect of the duty (being a duty on certain cinematograph films) 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), that is to say:—

(a) whenever it is shown, to the satisfaction of the Revenue Commissioners,—

(i) that a positive cinematograph film chargeable with the said duty is imported by or on behalf of a club, society, or other organisation, and

(ii) that such organisation is conducted wholly or mainly for the purpose of the study of film technique by the members thereof and is not conducted for profit, and

(iii) that such film will be exhibited only to members of such organisation and persons invited to such exhibition by a member of such organisation, and

(iv) that no payment (other than the annual or other periodical subscription to such organisation by members thereof) will be made by or taken from any person for admission to any exhibition of such film, and

(v) that such film will be exported after the exhibition thereof to the members of such organisation,

the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, permit such film to be imported without payment of the said duty or repay any such duty paid on importation;

(b) whenever it is shown, to the satisfaction of the Revenue Commissioners, in respect of any positive cinematograph film chargeable with the said duty (not being film designed and intended for use in conjunction with the mechanical production or reproduction of vocal or other sounds) of a width not exceeding seven-tenths of an inch, that such film was produced outside the State by the reversion process from exposed undeveloped film, the Revenue Commissioners may (whether such film was or was not subject outside the State to the operation of slitting or dividing), subject to compliance with such conditions as they may think fit to impose, permit such film, together with any extensions added thereto solely for winding purposes, to be imported without payment of the said duty or repay any such duty paid on importation.