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Finance Act, 1946

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Number 15 of 1946.


FINANCE ACT, 1946.


ARRANGEMENT OF SECTIONS

PART I.

Income Tax.

Section

1.

Income tax and sur-tax for the year 1946–47.

2.

Repeal of Rule 8 of Rules applicable to Schedule E of the Income Tax Act, 1918.

3.

Amendment of section 3 of the Finance Act, 1925.

4.

Provisions as to carrying forward of losses under section 14 of the Finance Act, 1929.

5.

Allowance for scientific research.

6.

Allowance for mining development.

PART II.

Customs and Excise.

7.

Alteration of rates of duties on spirits.

8.

Alteration of rates of customs duties on wine.

9.

Abolition of duties on sugar and molasses and re-imposition of existing duties on glucose and saccharin.

10.

Reduction of duties on mineral hydrocarbon light oil.

11.

Reduction of duties on hydrocarbon oil.

12.

Reduction of cinematograph film duty on copies of certain films.

13.

Abolition of entertainments duty on admission to balls and dances.

14.

Exemption from customs duties of goods brought from abroad to customs-free airports.

15.

Exemption of gifts of food from minimum charge of customs duty.

16.

Exemption of certain packages from customs duty on packages.

17.

Exemption from customs duty of goods supplied as gifts or on loan to the Irish Red Cross Society by foreign Red Cross organisations.

18.

Exemptions from duty for certain air services.

19.

Exemption from payment of customs duty of articles required for rescue, salvage and repair of damaged aircraft registered in another State.

20.

Amendment of sections 93, 102 and 104 of the Spirits Act, 1880, and of Part B of the First Schedule to the Finance (1909–10) Act, 1910.

21.

Amendment of section 2 of the Refreshment Houses (Ireland) Act, 1860.

22.

Amendment of section 26 of the Finance Act, 1932.

23.

Fraudulent removal, etc., of goods with intent to evade excise duties.

PART III.

Corporation Profits Tax.

24.

Assessment of corporation profits tax in respect of accounting periods ending on or after 1st January, 1941.

25.

Amendment of section 37 of the Finance Act, 1941, and section 14 of the Finance Act, 1942.

26.

Construction of Part III.

PART IV.

Miscellaneous and General.

27.

Form of execution order in certain Revenue cases.

28.

Interest on deposits in Post Office Savings Bank.

29.

Interest on deposits in trustee savings banks.

30.

Transition Development Fund.

31.

Repeals.

32.

Care and management of taxes and duties.

33.

Short title, construction and commencement.

FIRST SCHEDULE.

SECOND SCHEDULE.

THIRD SCHEDULE.

FOURTH SCHEDULE.


Acts Referred to

Finance Act, 1941

No. 14 of 1941

Finance Act, 1925

No. 28 of 1925

Finance Act, 1944

No. 18 of 1944

Finance Act, 1929

No. 32 of 1929

Finance Act, 1942

No. 14 of 1942

Finance Act, 1937

No. 18 of 1937

Finance (No. 2) Act, 1939

No. 33 of 1939

Finance Act, 1926

No. 35 of 1926

Finance Act, 1930

No. 20 of 1930

Finance Act, 1933

No. 15 of 1933

Finance Act, 1932

No. 20 of 1932

Finance (Customs Duties) (No. 4) Act, 1931

No. 43 of 1931

Finance (Miscellaneous Provisions) Act, 1935

No. 7 of 1935

Finance Act, 1935

No. 28 of 1935

Finance (Customs Duties) (No. 4) Act, 1932

No. 34 of 1932

Finance Act, 1939

No. 18 of 1939

Finance Act, 1924

No. 27 of 1924

Finance (Agreement with the United Kingdom) Act, 1938

No. 12 of 1938

Finance Act, 1943

No. 16 of 1943

Finance Act, 1936

No. 31 of 1936

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Number 15 of 1946.


FINANCE ACT, 1946.


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. [27th June, 1946.]

BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS:—