Finance Act, 1974

Provisional Collection of Taxes Act, 1927 .

In section 1 , in the definition of “tax”, the words “and super-tax”.

Taxes and Duties (Special Circumstances) Act, 1942.

In section 3 (1), the words “and sur-tax”.

Income Tax Act, 1967 .

In section 2 (2) (c), the words “under section 134 or”.

In section 3 , the words “or sur-tax”.

In section 70 (1) (c), the words “(including sur-tax)”.

In section 116 (1), the words “(including sur-tax)”.

In section 117 (1), the words “(including sur-tax)”.

Sections 134 , 135 and 136 .

Section 144 (3).

In section 145 (1), the definition of “total income”.

In section 162 (2), the words “and sur-tax”.

In section 172 (1) (c), the words “(including sur-tax)”.

In section 187 (1), the words “and sur-tax”.

Section 188 (2).

In section 191 (2), the words “(including any consequential relief from sur-tax)”.

In section 191 (3), the words “or sur-tax”.

In section 192 (1), the words “including sur-tax”.

In section 194 (1) (a), the words “or sur-tax”.

In section 196 , the words “(including sur-tax)” in each place where they occur.

Section 198 .

In section 231 (2), the words “and sur-tax”, in each place where they occur.

In section 231 (3), the words “and sur-tax respectively” in each place where they occur and the words “and sur-tax” in paragraph (b).

Section 236 (10).

In section 288 (2), the words “(other than sur-tax)” in each place where they occur.

In section 291 , the words “(including sur-tax)” in each place where they occur.

In section 293 , the words “including sur-tax” in each place where they occur.

In section 329 (1) (b), the words “and sur-tax”.

In section 332 (1) (b), the words “and sur-tax”.

In section 344 (4), the definition of “total income”.

In section 345 , the words “or sur-tax” in each place where they occur.

In section 356 , the words “and sur-tax” in each place where they occur.

In section 361 , the word “, sur-tax”.

In section 365 , the words “or income tax and sur-tax” in each place where they occur.

In section 365 (2), the words “or sur-tax”.

In section 365 (4), the words “, sur-tax (if any),” and the words “and sur-tax (if any)”.

In section 366 (b), the words “(including sur-tax)”.

In section 387 —

(a) in subsection (3) (a), “or for the purpose of sur-tax”, and

(b) subsection (4) (c).

Section 396 (4).

Section 410 (4).

Section 416 (11).

In section 419 , the words “or sur-tax” in each place where they occur.

In section 420 , the words “or sur-tax”.

In section 441 (1), the words “or sur-tax”.

In section 446 (1), the words “or sur-tax”.

In section 465 , the words “(including sur-tax)”.

Section 485 (3) and (4).

In section 486 (1), the words “or sur-tax”.

In section 489 (1), the words “or sur-tax”.

In section 491 (1), the words “or sur-tax” in each place where they occur.

In section 492 (1), the words “or sur-tax”.

In section 493 , the words “or sur-tax”.

In section 501 (1) (c), the words “or sur-tax.”

In section 502 (2), the words “include sur-tax, except that,” and the word “, they”.

In section 505 , the words “or sur-tax”.

In section 511 , the words “or sur-tax”.

In section 521 , the words “or sur-tax” in each place where they occur.

Sections 522 , 523 and 524 .

Sections 526 and 527 .

Section 532 .

In section 539 (1), the words “or sur-tax”.

In section 547 (3), the definition of “total income”.

In section 549 (1), the definition of “tax”.

In section 550 , the words “or to sur-tax” in each place where they occur.

In section 551 (2), paragraph (b).

In section 552 (2), the words “or sur-tax” in each place where they occur.

In section 554 (4), the words “and sur-tax”.

In section 555 , the words “or sur-tax”.

In section 556 (1), the word “, sur-tax”.

In section 559 (1), the word “, sur-tax”.

In Schedule 6, Part II, paragraph 1, the words “(including sur-tax)” in each place where they occur.

In Schedule 6, Part III, paragraph 3 (1), the words “or sur-tax”.

In Schedule 10, paragraph 1 (1), the definition of “income tax”.

In Schedule 10, paragraph 1 (1), the definition of “total income”.

In Schedule 10, paragraph 1 (1), in the definition of “the Irish taxes”, the words “(including sur-tax)”.

In Schedule 10, paragraph 5 (1) (a), the words “but not to sur-tax”.

In Schedule 10, paragraph 5 (1) (b) and the proviso.

In Schedule 15, column 1, the reference to section 526 (2).

In Schedule 15, column 2, the reference to section 527 .

Finance Act, 1968 .

In section 6 (2) (a), the words “and sur-tax”.

In section 37 (6), the words “or sur-tax”.

Finance (No. 2) Act, 1968.

In section 8, the words “(including sur-tax)”.

Finance Act, 1969.

In section 63 (1), the words “(including sur-tax)”.

Finance Act, 1970 .

In section 19 (5), the words “(including sur-tax)”.

Finance Act, 1972 .

Section 1 (1).

Finance Act, 1973 .

In section 33 (1) (d), the word “, sur-tax”.

In section 33 (6), the words “including sur-tax”.

Finance Act, 1972 .

In section 13 —

(a) in subsection (1), the definitions of “ordinary share capital”, “proprietary director” and “proprietary employee”, and