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Finance (Profits of Certain Mines) (Temporary Relief From Taxation) Act, 1956

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Number 8 of 1956.

FINANCE (PROFITS OF CERTAIN MINES) (TEMPORARY RELIEF FROM TAXATION) ACT, 1956.

ARRANGEMENT OF SECTIONS

Section

1.

Definitions.

2.

Application of this Act.

3.

Computation of profits for purpose of assessment to income tax.

4.

Computation of net income tax.

5.

Relief from income tax.

6.

Relief from corporation profits tax.

7.

Dividends.

8.

Repayments.

9.

General restriction.

10.

Furnishing of information.

11.

Application to existing mines.

12.

Change of company.

13.

Short title and construction.

SCHEDULE.

Sheduled Minerals.

Act Referred to

Finance Act, 1925

No. 28 of 1925

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Number 8 of 1956.

FINANCE (PROFITS OF CERTAIN MINES) (TEMPORARY RELIEF FROM TAXATION) ACT, 1956.

AN ACT TO PROVIDE, IN RELATION TO PROFITS OF CERTAIN MINES, FOR TEMPORARY RELIEF FROM TAXATION. [21st March, 1956.]

BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS:—