Finance (Customs Duties) (No. 4) Act, 1932
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Exemption from cinematograph film duty. |
8.—Whenever it is shown, to the satisfaction of the Revenue Commissioners, in respect of any cinematograph film of a width of 16 millimetres or over, whether positive or negative, which was or is imported into Saorstát Eireann on or after the 1st day of December, 1931 (whether before or after the passing of this Act) and was or is chargeable on such importation with the duty imposed by section 10 of the Finance Act, 1931 (No. 31 of 1931), or the duty imposed by section 17 of the Finance Act, 1932 (No. 20 of 1932), either— | |
(a) that the production of such film was organised by persons whose chief or only place of business was in Saorstát Eireann and that the producer of such film and the majority of the artists employed in the production thereof were at the time of such production nationals of and ordinarily resident in Saorstát Eireann, or | ||
(b) that such film was produced wholly or mainly in Saorstát Eireann and that the majority of the artists employed in the production of such film were at the time of such production nationals of and ordinarily resident in Saorstát Eireann, | ||
the Revenue Commissioners shall, subject to compliance with such conditions as they may think fit to impose, allow such film to be imported without payment of the duty imposed by whichever of the said sections 10 and 17 is applicable or repay any such duty already paid. |