Finance Act, 1925

Continuance of new import duties.

23.—(1) The new import duties (other than the duty on records and other means of reproducing music) which were first imposed by section 12 of the Finance (No. 2) Act, 1915, and were continued up to the 1st day of May, 1925, by section 13 of the Finance Act, 1924 (No. 27 of 1924), shall continue to be charged, levied, and paid on and from the said 1st day of May, 1925, up to the 1st day of May, 1926.

(2) Whenever the Revenue Commissioners are satisfied that any cinematograph film imported into Saorstát Eireann is of educational character, they shall, subject to compliance with such conditions as they think fit to impose, exempt such film from payment of the duty on cinematograph films imposed by this section.

(3) The provisions of section 8 of the Finance Act, 1919 , shall apply to the duties continued by this section, with the substitution of the expression “Saorstát Eireann” for the expression “Great Britain and Ireland.”