Finance Act, 1957

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Number 20 of 1957.


FINANCE ACT, 1957.


ARRANGEMENT OF SECTIONS

Part I.

INCOME TAX.

Section

1.

Income tax and sur-tax for the year 1957-58.

2.

Amendment of Rule 6 of Rules applicable to Cases I and II of Schedule D of Income Tax Act, 1918.

3.

Amendment of section 20 (1) (b) of Finance Act, 1922.

4.

Amendment of section 7 of Finance Act, 1932.

5.

Amendment of section 12 of Finance (Miscellaneous Provisions) Act, 1956.

6.

Payment of interest on Bord na Móna securities.

Part II.

CUSTOMS AND EXCISE.

7.

Tobacco.

8.

Tobacco (excise duty on certain stocks).

9.

Beer.

10.

Hydrocarbon oils.

11.

Repayment of duty on hydrocarbon oil used in manufacture.

12.

Entertainments duty—rates in the case of cinematographic exhibitions.

13.

Amendment of section 17 of Finance Act, 1936.

14.

Confirmation of Orders.

Part III.

DEATH DUTIES.

15.

Amendment of section 21 of Finance Act, 1956.

Part IV.

CORPORATION PROFITS TAX.

16.

Amendment of section 13 of Finance (Miscellaneous Provisions) Act, 1956.

Part V.

SHIPPING INVESTMENT ALLOWANCES: INCOME TAX, SUR-TAX AND CORPORATION PROFITS TAX.

17.

Shipping investment allowances.

18.

Provisions relating to Rules 6 (1) (6) and 7 of Rules applicable to Cases I and II of Schedule D.

19.

Application of Rule 6 (3) of Rules applicable to Cases I and II of Schedule D and section 4 of Finance Act, 1937.

20.

Meaning of “basis period”.

21.

Withdrawal of shipping investment allowance.

22.

Shipping investment allowances in relation to corporation profits tax.

23.

Construction of this Part of this Act.

Part VI.

STAMP DUTIES.

24.

Agreements as to stamp duty on certain receipts.

Part VII.

MISCELLANEOUS AND GENERAL.

25.

Capital Services Redemption Account.

26.

Amendment of section 7 (4) of Land Bond Act, 1934.

27.

Amendment of section 34 of Finance Act, 1956.

28.

Care and management of taxes and duties.

29.

Short title, construction and commencement.

SCHEDULE.


Acts Referred to

Finance Act, 1949

No. 13 of 1949

Finance Act, 1956

No. 22 of 1956

Finance (Miscellaneous Provisions) Act, 1956

No. 47 of 1956

Finance Act, 1940

No. 14 of 1940

Finance Act, 1932

No. 20 of 1932

Finance Act, 1935

No. 28 of 1935

Finance Act, 1924

No. 27 of 1924

Finance Act, 1934

No. 31 of 1934

Finance Act, 1950

No. 18 of 1950

Finance Act, 1954

No. 22 of 1954

Finance Act, 1933

No. 15 of 1933

Finance Act, 1952

No. 14 of 1952

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

No. 43 of 1931

Finance (Miscellaneous Provisions) Act, 1935

No. 7 of 1935

Road Transport Act, 1932

No. 2 of 1932

Finance Act, 1948

No. 12 of 1948

Finance Act, 1953

No. 21 of 1953

Finance Act, 1936

No. 31 of 1936

Finance (Miscellaneous Provisions) Act, 1956

No. 47 of 1956

Finance Act, 1937

No. 18 of 1937

Land Bond Act, 1934

No. 11 of 1934

(Special Import Levies and Motor Car Duty) Order, 1957

( S.I. No. 70 of 1957 )

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Number 20 of 1957.


FINANCE ACT, 1957.


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. [18th July, 1957.]

BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS:—