Finance Act, 1969

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Number 21 of 1969

FINANCE ACT, 1969

ARRANGEMENT OF SECTIONS

Part I

INCOME TAX

Section
1.	Income tax and sur-tax for the year 1969-70.
2.	Exemption of certain earnings of writers, composers and artists.
3.	Employed person taking care of incapacitated individual.
4.	Deductions in respect of decimalised machinery or plant.
5.	Income of foreign life assurance fund.
6.	Making of assessments for years prior to 1963-64.
7.	Amendment of section 12 of Finance Act, 1967.
8.	Amendment of section 125 of Income Tax Act, 1967.
9.	Amendment of section 138 of Income Tax Act, 1967.
10.	Amendment of section 141 of Income Tax Act, 1967.
11.	Amendment of section 142 of Income Tax Act, 1967.
12.	Amendment of section 157 of Income Tax Act, 1967.
13.	Amendment of section 193 of Income Tax Act, 1967.
14.	Amendment of section 246 of Income Tax Act, 1967.
15.	Amendment of section 374 of Income Tax Act, 1967.
16.	Amendment of section 402 of Income Tax Act 1967.
17.	Amendment of section 523 of Income Tax Act, 1967.

Part II

PROVISIONS CONSEQUENT UPON OR INCIDENTAL TO THE ABOLITION OF ASSESSMENTS UNDER SCHEDULES A AND B OF INCOME TAX ACT, 1967

18.	Profits from the occupation of certain lands.
19.	Cattle and milk dealers.
20.	Dividends paid out of certain exempt profits.
21.	Amendment of Schedule 6 to Income Tax Act, 1967.
22.	Taxation of rents and other receipts.
23.	Additional deductions in certain cases.
24.	Relief in respect of losses.
25.	Rents, etc, payable to non-residents.
26.	Tax treatment of receipts and outgoings on sale of premises.
27.	Amendment of section 80 of Income Tax Act, 1967.
28.	Relief for amount not received.
29.	Deduction of tax from certain rents and other payments.
30.	Amendment of section 65 of Income Tax Act, 1967.
31.	Amendment of section 67 of Income Tax Act, 1967.
32.	Amendment of section 118 of Income Tax Act, 1967.
33.	Amendment of certain enactments.

Part III

CUSTOMS AND EXCISE

Part IV

DEATH DUTIES

45.	Abatement of estate duty.
46.	Amendment of section 61 of Finance (1909-10) Act, 1910.

Part V

STAMP DUTIES

47.	Amendment of section 13 of Finance (No. 2) Act, 1947.
48.	Amendment of section 24 of Finance Act 1949.
49.	Exemption of certain instruments from stamp duty.
50.	Stamp duty on contracts for construction of office buildings.

Part VI

CORPORATION PROFITS TAX

51.	Withdrawal of shipping investment allowance.
52.	Amendment of section 10 of Finance (Miscellaneous Provisions) Act, 1956.
53.	Amendment of section 3 of Finance (Miscellaneous Provisions) Act, 1958.
54.	Amendment of Section 69 of Finance Act, 1959.

Part VII

TURNOVER TAX

55.	Amendment of section 46 of Finance Act, 1963.
56.	Amendment of section 64 of Finance Act, 1963.

Part VIII

WHOLESALE TAX

57.	Rates of wholesale tax.
58.	Additions to certain payments.
59.	Amendment of section 6 of Finance (No. 2) Act, 1966.
60.	Amendment of section 11 of Finance (No. 2) Act 1966.

Part IX

MISCELLANEOUS

61.	Capital Services Redemption Account.
62.	Amendment of Provisional Collection of Taxes Act, 1927.
63.	Exemption from tax of premiums on certain securities.
64.	Amendment of section 255 of Income Tax Act, 1967.
65.	Repeals.
66.	Care and management of taxes and duties.
67.	Short title, construction and commencement.

FIRST SCHEDULE

Spirits (Rates of Ordinary Customs Duty)

Part I

Part II

SECOND SCHEDULE

Duties On Tobacco

Part I

Part II

Part III

Part IV

THIRD SCHEDULE

Duties On Wine

Part I

Part II

Part III

Part IV

FOURTH SCHEDULE

Amendment of Enactments

Part I

Part II

FIFTH SCHEDULE

Enactments Repealed

Part I

Part II

Part III

Part IV

Part V

Part VI

Part VII

Acts Referred to
Income Tax Act, 1967	1967, No 6.
Undeveloped Areas Act, 1952	1952, No 1.
Finance Act, 1929	1929, No. 32.
Finance Act, 1944	1944, No. 18.
Finance Act, 1963	1963, No. 23.
Finance Act, 1967	1967, No. 17.
Adoption Act, 1952	1952, No. 25.
Shipping Investment Grants Act, 1969	1969, No. 11.
Finance (No, 2) Act, 1968	1968, No. 37.
Finance Act, 1933	1933, No. 15.
Finance Act, 1920	1920, c. 18.
Imposition of Duties (No. 159) (Customs Duties and Form of Customs Tariff) Order, 1966	S.I. No. 132 of 1966.
Finance Act, 1919	1919, c. 32.
Finance Act, 1926	1926, No. 35.
Finance Act, 1935	1935, No. 28.
Finance Act, 1968	1968, No, 33.
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.
Finance Act, 1940	1940, No. 14.
Finance Act, 1934	1934, No. 31.
Finance Act, 1966	1966, No. 17.
Customs Consolidation Act, 1876	1876, c. 36.
Customs and Inland Revenue Act, 1881	1881, c. 12.
Excise Licences Act, 1825	1825, c. 81.
Excise Act, 1840	1840, c. 17.
Finance (New Duties) Act, 1916	1916, c. 11.
Finance (1909-10) Act, 1910	1910, c. 8.
Finance Act, 1951	1951, No. 15.
Finance (No. 2) Act, 1947	1947, No. 33.
Stamp Act, 1891	1891, c 39.
Finance Act, 1949	1949, No. 13.
Housing (Loans and Grants) Act, 1962	1962, No. 27.
Housing Act, 1966	1966, No. 21.
Finance Act, 1950	1950, No. 18.
Local Government (Planning and Development) Act, 1963 (Permission) Regulations, 1964	S.I. No. 221 of 1964.
Local Government (Planning and Development) Act, 1963	1963, No. 28.
Local Government Act, 1941	1941, No. 23.
Succession Duty Act, 1853	1853, c. 51.
Finance Act, 1959	1959, No. 18
Finance (Miscellaneous Provisions) Act, 1956	1956, No. 47.
Finance (Miscellaneous Provisions) Act, 1958	1958, No. 28.
Finance (No. 2) Act, 1966	1966, No. 22.
Provisional Collection of Taxes Act, 1927	1927, No. 7.
Central Fund (Permanent Provisions) Act, 1965	1965, No. 26.
Central Fund Act, 1965	1965 No. 4.
Finance (No. 2) Act, 1968	1968, No. 37.

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Number 21 of 1969

FINANCE ACT, 1969

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, [29th July, 1969]

BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS:—

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