Finance Act, 1932

Exemption from duty on mineral hydrocarbon light oils.

36.—If it is shown to the satisfaction of the Revenue Commissioners that any white spirit imported into Saorstát Eireann is intended for use in any process of dyeing or cleaning of textiles carried on by way of trade, the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, allow such white spirit to be imported without payment of the duty imposed by section 5 of the Finance Act, 1931 (No. 31 of 1931).