Finance Act, 1949


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”.