Finance Act, 1935

Exemption from duty of wireless telegraphy apparatus for the blind.

23.—Whenever an article liable to the duty of customs imposed by section 8 of the Finance Act, 1926 (No. 35 of 1926), as amended by subsequent enactments—

(a) is imported into Saorstát Eireann on or after the 1st day of June, 1935, and

(b) is so imported by an institution or society which, in the opinion of the Revenue Commissioners, has for its primary object the amelioration of the lot of blind persons, and

(c) is shown, to the satisfaction of the Revenue Commissioners, to be intended for the use in Saorstát Eireann of blind persons,

the Revenue Commissioners may, subject to compliance with such conditions (if any) as they may think fit to impose, permit such article to be so imported without payment of the said duty or repay any such duty paid on such importation.