|
|
No. 28/1925:
FINANCE ACT, 1925
|
|
|
|
|
|
ARRANGEMENT OF SECTIONS
|
|
|
PART I INCOME TAX
|
|
|
1 Income tax and super-tax for 1925-26.
|
|
|
2 Continuance of exemption of income of charities in Great Britain and Northern Ireland.
|
|
|
3 Exemption of certain military pensions and gratuities.
|
|
|
4 Exemption of certain profits of agricultural societies.
|
|
|
5 Word "interest" to include "payment".
|
|
|
6 Relief from tax assessed on income under Case V of Schedule D.
|
|
|
7 Liability of citizens occasionally residing abroad.
|
|
|
8 Extension of certain time limits.
|
|
|
9 Extension of times for claiming certain reliefs, etc.
|
|
|
10 Certain amendments in relation to penalties.
|
|
|
11 Rate of tax at which certain repayments are to be made.
|
|
|
12 Right of appeal on questions of domicile, residence, and ordinary residence.
|
|
|
13 Explanation of income tax deduction to be annexed to dividend warrants, etc.
|
|
|
14 Remuneration of persons entrusted with the payments of interest, etc.
|
|
|
15 Declaration as to effect of section 69 of Local Government Act 1925.
|
|
|
PART II CUSTOMS AND EXCISE
|
|
|
16 Duty on personal clothing and wearing apparel.
|
|
|
17 Duty on blanketing and blankets.
|
|
|
18 Duty on bedsteads and furniture.
|
|
|
19 Duty on empty glass bottles and empty glass jars.
|
|
|
20 Duty on glass bottles and jars containing dutiable commodities.
|
|
|
21 Duty on articles made from or containing sugar, etc.
|
|
|
22 Additional duty on toilet soaps.
|
|
|
23 Continuance of new import duties.
|
|
|
24 Continuance of additional duties on dried fruits.
|
|
|
25 Amendment of section 15 of the Finance Act, 1924.
|
|
|
26 Reduced customs duties on sugar.
|
|
|
27 Reduced excise duties on sugar.
|
|
|
28 Reduced excise duty on cider and perry.
|
|
|
29 Exemption of certain games, etc, from entertainments duty.
|
|
|
30 Exemption of certain exhibitions of pictures, etc., from entertainments duty.
|
|
|
31 Abolition of customs duties on tea.
|
|
|
32 Abolition of customs duties on coffee.
|
|
|
33 Abolition of customs duties on cocoa.
|
|
|
34 Abolition of customs and excise duties on chicory.
|
|
|
35 Drawback on cocoa preparations.
|
|
|
36 Abolition of excise duty on coffee and chicory substitutes
|
|
|
37 Excise duty on dogs.
|
|
|
38 Production of dog licences.
|
|
|
39 Penalties and offences in relation to dog duty.
|
|
|
40 Firearm certificate duty.
|
|
|
41 Registered firearms dealers' duty.
|
|
|
42 Salmons dealers' licence duty.
|
|
|
43 Collection of firearm certificate and salmon dealers' licence duties.
|
|
|
44 Determination of value of dutiable articles.
|
|
|
PART III CORPORATION PROFITS TAX
|
|
|
45 Increase of exemption from Corporation profits tax.
|
|
|
PART IV STAMP DUTIES
|
|
|
46 Ad valorem stamp duty in case of foreign currency.
|
|
|
47 Exemption from stamp duty of certain thrift certificates.
|
|
|
PART V MISCELLANEOUS AND GENERAL
|
|
|
48 Certain particulars to be evidence in certain appeals.
|
|
|
49 Repeals.
|
|
|
50 Short title, construction and commencement.
|
|
|
FIRST SCHEDULE
|
|
|
SECOND SCHEDULE
|
|
|
THIRD SCHEDULE
|
|
|
|
|
|
AN ACT TO CHARGE AND IMPOSE CERTAIN DUTIES OF CUSTOMS AND INLAND REVENUE, INCLUDING EXCISE, TO AMEND THE LAW RELATING TO CUSTOMS AND INLAND REVENUE, INCLUDING EXCISE, AND TO MAKE FURTHER PROVISIONS IN CONNECTION WITH FINANCE.
|
|
|
[11th July, 1925.]
|
|
|
BE IT ENACTED BY THE OIREACHTAS OF SAORSTÁT EIREANN AS FOLLOWS:—
|
