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PART IV
Schedule D
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Chapter I
Charge to Tax and General
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Schedule D.
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52.—The Schedule referred to in this Act as Schedule D is as follows—
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Schedule D
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1. Tax under this Schedule shall be charged in respect of—
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(a) the annual profits or gains arising or accruing—
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(i) to any person residing in the State from any kind of property whatever, whether situate in the State or elsewhere; and
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(ii) to any person residing in the State from any trade, profession or employment, whether carried on in the State or elsewhere; and
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(iii) to any person, whether a citizen of Ireland or not, although not resident in the State, from any property whatever in the State, or from any trade, profession or employment exercised within the State; and
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(iv) to any person, whether a citizen of Ireland or not, although not resident in the State, from the sale of any goods, wares, or merchandise, manufactured or partly manufactured by such person in the State.
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(b) all interest of money, annuities and other annual profits or gains not charged under Schedule A, Schedule B, Schedule C or Schedule E, and not specially exempted from tax,
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in each case for every twenty shillings of the annual amount of the profits or gains:
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Provided that profits or gains arising or accruing to any person from an office, employment or pension shall not, by virtue of this paragraph, be chargeable to tax under this Schedule unless they are chargeable to tax under Case III of this Schedule.
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2. The provisions of paragraph 1 are without prejudice to any other provision of this Act directing tax to be charged under this Schedule, and the tax so directed to be charged shall be charged accordingly.
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