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

34.

Beer.

35.

Spirits.

36.

Hydrocarbon oils.

37.

Tobacco.

38.

Tobacco (excise duty on certain stocks).

39.

Wine.

40.

Application of Customs Acts, etc, to hovercraft.

41.

Application of certain provisions to Irish wine.

42.

Duty an tobacco manufacturers' licences.

43.

Amendment of Finance (New Duties) Act, 1916.

44.

Amendment of Finance Act, 1932.

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:—