Finance Act, 1949

/static/images/base/harp.jpg


Number 13 of 1949.


FINANCE ACT, 1949.


ARRANGEMENT OF SECTIONS

PART I

Income Tax

Section

1.

Income tax and sur-tax for the year 1949–50.

2.

Amendment of Rule 4 of Rules applicable to Cases I and II of Schedule D.

3.

Extension of allowance for wear and tear of machinery.

4.

Amendment of section 19 of Finance Act, 1920.

5.

Amendment of section 20 of Finance Act, 1920.

6.

Amendment of section 21 of Finance Act, 1920.

7.

Amendment of section 22 of Finance Act, 1920.

8.

Amendment of section 2 of Finance Act, 1937.

PART II

Customs and Excise

9.

Cinematograph film.

10.

Firearm certificate.

11.

Spirits used for making power methylated spirits.

12.

Entertainments duty in respect of ball or dance.

13.

Exemption from entertainments duty.

14.

Wine.

15.

Preferential rates of cusoms duties on unmanufactured tobacco.

16.

Excise duty on tobacco.

17.

Rebate of duty in the case of hydrocarbon oil used in road rollers.

PART III

Death Duties

18.

Amendment of section 2 of the Finance Act, 1894.

19.

Relaxation of provisions of Finance Act, 1941, as to purchases of annuities, etc., from relatives.

20.

Estate duty where policies are kept up or effected under settlements.

PART IV

Corporation Profits Tax

21.

Agreement for reciprocal relief of double taxation in respect of corporation profits tax and United Kingdom profits tax.

22.

Cesser of increase of corporation profits tax on profits of foreign companies.

23.

Construction of this Part of this Act.

PART V

Stamp Duties

24.

Alteration of stamp duties on leases.

25.

Stamp duties on certain leases.

26.

Stamp duties on certain mortgages, etc.

27.

Stamp duties in the case of certain transactions effected before passing of this Act.

PART VI

Miscellaneous and General

28.

Transfer of money from the Road Fund to the Exchequer.

29.

Transition Development Fund.

30.

Hearings in camera.

31.

Care and management of taxes and duties.

32.

Short title, construction and commencement.

FIRST SCHEDULE

SECOND SCHEDULE

THIRD SCHEDULE

FOURTH SCHEDULE

FIFTH SCHEDULE


Acts Referred to

Finance Act, 1944

No. 18 of 1944

Finance Act, 1936

No. 31 of 1936

Finance Act, 1937

No. 18 of 1937

Finance Act, 1932

No. 20 of 1932

Firearms Act, 1925

No. 17 of 1925

Finance Act, 1925

No. 28 of 1925

Finance Act, 1946

No. 15 of 1946

Finance Act, 1948

No. 12 of 1948

Finance Act, 1924

No. 27 of 1924

Finance Act, 1934

No. 31 of 1934

Finance Act, 1935

No. 28 of 1935

Finance Act, 1942

No. 14 of 1942

Finance Act, 1941

No. 14 of 1941

Finance Act, 1928

No. 11 of 1928

Control of Manufactures Act, 1934

No. 36 of 1934

Finance (No. 2) Act, 1947

No. 33 of 1947

Finance Act, 1940

No. 14 of 1940

/static/images/base/harp.jpg


Number 13 of 1949.


FINANCE ACT, 1949.


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. [12th July, 1949.]

BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS:—