Finance Act, 1954

View Full Act

Legislation Directory Entry

../../../../../images/harp.jpg

Number 22 of 1954.

FINANCE ACT, 1954.

ARRANGEMENT OF SECTIONS

PART I.

Income Tax.

PART II.

Customs and Excise.

13.	Beer—customs duties.
14.	Beer—excise duties.
15.	Matches—excise duty.
16.	Entertainments duty—rural areas.
17.	Boots and shoes—customs duties.
18.	Glucose and saccharin—customs and excise duties.
19.	Mats of straw, rush or grass—exemption from customs duty.
20.	Termination of certain customs duties.

PART III.

Corporation Profits Tax.

21.	Repeal of section 12 of the Finance Act, 1943.

PART IV.

Death Duties.

22.	Discharge of death duties by transfer of securities.

PART V.

Stamp Duties.

23.	Abolition of stamp duties on marriage licences and certain certificates.
24.	Use of adhesive stamps on attested, etc., copy or extract issued from the Land Registry.
25.	Alteration of stamp duties on conveyances and transfers of land.
26.	Alteration of stamp duties on leases.
27.	Exemption for certain receipts.

PART VI.

Miscellaneous and General.

28.	Capital Services Redemption Account.
29.	Repeals.
30.	Care and management of taxes and duties.
31.	Short title, construction and commencement.

FIRST SCHEDULE.

Excise Duty on Matches.

SECOND SCHEDULE.

Customs Duties Terminated.

THIRD SCHEDULE.

Enactments Repealed.

Acts Referred to
Finance Act, 1947	No. 15 of 1947
Finance Act, 1951	No. 15 of 1951
Finance Act, 1944	No. 18 of 1944
Finance Act, 1935	No. 28 of 1935
MacSwiney (Pension) Act, 1950	No. 30 of 1950
Pensions Act, 1952	No. 27 of 1952
Finance Act, 1925	No. 28 of 1925
Finance Act, 1950	No. 18 of 1950
Finance Act, 1932	No. 20 of 1932
Army Pensions Act, 1953	No. 23 of 1953
Finance Act, 1924	No. 27 of 1924
Finance Act, 1941	No. 14 of 1941
Finance Act, 1943	No. 16 of 1943
Finance Act, 1933	No. 15 of 1933
Finance Act, 1952	No. 14 of 1952
Finance Act, 1945	No. 20 of 1945
Finance Act, 1953	No. 21 of 1953
Finance Act, 1934	No. 31 of 1934
Finance (Agreement with United Kingdom) Act, 1938	No. 12 of 1938
Finance Act, 1946	No. 15 of 1946
Finance Act, 1926	No. 35 of 1926
Finance (No. 2) Act, 1947	No. 33 of 1947
Finance Act, 1949	No. 13 of 1949
Public Assistance Act, 1939	No. 27 of 1939
Health Act, 1947	No. 28 of 1947
Health Act, 1953	No. 26 of 1953
Finance (Customs Duties) (No. 4) Act, 1932	No. 34 of 1932
Finance (Customs and Excise Duties) Act, 1933	No. 52 of 1933
Finance Act, 1936	No. 31 of 1936
Finance Act, 1940	No. 14 of 1940
Finance Act, 1939	No. 18 of 1939
Finance Act, 1937	No. 18 of 1937
Finance Act, 1938	No. 25 of 1938
Courts of Justice Act, 1924	No. 10 of 1924

../../../../../images/harp.jpg

Number 22 of 1954.

FINANCE ACT, 1954.

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. [13th July, 1954.]

BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS:—

View Full Act

Legislation Directory Entry