Finance Act, 1926
|
Provisions to financial year 1922-23. |
40.—(1) In order to remove doubts it is hereby declared and enacted that the Finance Act, 1922 (except so much of Part II. thereof as relates to inhabited house duty, the proviso to sub-section (3) of section 16, sections 32 and 33, and Part IV. thereof) was accepted and applied accordingly in Saorstát Eireann. | |
(2) Every person who paid in Great Britain or Northern Ireland any sum in respect of any stamp duty chargeable in or for the financial year commencing the 1st day of April, 1922, or in respect of estate duty chargeable on the death of a person dying after the 31st day of March, 1922, and before the 1st day of April, 1923, is entitled to credit for the sum so paid when computing his liability in Saorstát Eireann on foot of the same duty in respect of the same instrument, property, or event. | ||
(3) In this section the expression “Saorstát Eireann” includes the area of jurisdiction of the Provisional Government set up under Article 17 of the Treaty of 1921. |