Finance Act, 1966

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Number 17 of 1966.


FINANCE ACT, 1966


ARRANGEMENT OF SECTIONS

PART I

Income Tax

Section

1.

Income tax and sur-tax for the year 1966-67.

2.

Amendment of section 21 of Finance Act, 1920.

3.

Amendment of section 21 of Finance Act, 1922.

4.

Allowance of United Kingdom corporation tax in a credit against income tax.

5.

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

6.

Cesser of section 4 (b) of Finance Act, 1964.

7.

Amendment of repairs allowance.

PART II

Customs and Excise

8.

Beer.

9.

Spirits.

10.

Hydrocarbon oils.

11.

Tobacco.

12.

Tobacco (excise duty on certain stocks).

13.

Tobacco (excise duty on certain stocks) (14.6.66).

14.

Table waters.

15.

Irish wine.

16.

Firearm certificate duty.

17.

Mechanically propelled vehicles used on public roads.

PART III

Death Duties

18.

Benefits accruing pursuant to superannuation schemes.

19.

Amendment of section 29 of Finance Act, 1965.

PART IV

Stamp Duties

20.

Agreement as to stamp duty on certain instruments.

PART V

Corporation Profits Tax

21.

Increase of rate of corporation profits tax.

22.

Amendment and application to United Kingdom corporation tax of Part II of Fifth Schedule to Finance Act, 1949.

PART VI

Turnover Tax

23.

Provisions in relation to dances.

24.

Estimation of taxable turnover.

25.

Amendment of section 54 of Finance Act, 1963.

26.

Officer responsible in case of body of persons.

PART VII

Miscellaneous

27.

Capital Services Redemption Account.

28.

Allowances in respect of certain buildings or structures used for market gardening.

29.

Amendment of Part III of Finance (Miscellaneous Provisions) Act, 1956.

30.

Amendment of section 19 of Finance Act, 1937.

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, 1920

1920, c. 18

Finance Act, 1922

1922, c. 17

Finance Act, 1950

1950, No. 18

Finance Act, 1933

1933, No. 15

Finance Act, 1926

1926, No. 35

Finance Act, 1935

1935, No. 28

Finance Act, 1965

1965, No. 22

Finance Act, 1942

1942, No. 14

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

1931, No. 43

Finance (Miscellaneous Provisions) Act, 1935

1935, No. 7

Imposition of Duties (No. 84) (Hydrocarbon Oils) (Customs Duties) Order, 1959

S.I. No. 219 of 1959

Finance Act, 1957

1957, No. 20

Finance Act, 1932

1932, No. 20

Imposition of Duties (No. 128) (Customs Duties and Form of Customs Tariff) Order, 1962

S.I. No. 163 of 1962

Finance Act, 1919

1919, c. 32

Finance Act, 1934

1934, No. 31

Finance Act, 1940

1940, No. 14

Finance (New Duties) Act, 1916

1916 (Sess. 2), c. 11

Finance Act, 1956

1956, No. 22

United Kingdom (Prescribed Proportion of Value) Regulations, 1962

S.I. No. 209 of 1962

Finance Act, 1964

1964, No. 15

Finance (Excise Duties) (Vehicles) Act, 1952

1952, No. 24

Social Welfare Act, 1952

1952, No. 11

Road Traffic Act, 1961

1961, No. 24

Roads Act, 1920

1920, c. 72

Finance Act, 1894 ,

1894, c. 30

Finance Act, 1945

1945, No. 20

Stamp Act, 1891

1891, c. 39

Finance Act, 1949

1949, No. 13

Finance Act, 1963

1963, No. 23

Petty Sessions (Ireland) Act, 1851

1851, c. 93

Finance Act, 1923

1923, No. 21

Finance (Miscellaneous Provisions) Act, 1956

1956, No. 47

Finance Act, 1958

1958, No. 25

Finance Act, 1962

1962, No. 15

Finance Act, 1959

1959, No. 18

Finance Act, 1937

1937, No. 18

Bank Act, 1892

1892, c. 48

Government Stock (Management) Regulations, 1937

S.R. & O., No. 237 of 1937

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Number 17 of 1966.


FINANCE ACT, 1966


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. [7th July, 1966.]

BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS:—