Wealth Tax Act, 1975

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Number 25 of 1975

WEALTH TAX ACT, 1975

ARRANGEMENT OF SECTIONS

Section
1.	Interpretation.
2.	Charge of wealth tax.
3.	Taxable wealth of individual.
4.	Aggregation of taxable wealth of certain individuals.
5.	Taxable wealth of discretionary trust.
6.	Taxable wealth of private non-trading company.
7.	Exemption of certain property.
8.	Market value of property.
9.	Market value of shares in private trading companies.
10.	Net market value of productive property.
11.	Net market value of other property.
12.	Values agreed or determined.
13.	Exclusions from net market value.
14.	Accountable persons.
15.	Delivery of returns.
16.	Assessment of tax.
17.	Signing of returns.
18.	Payment of tax and interest on tax.
19.	Tax to be a charge on property.
20.	Receipts and certificates.
21.	Relief in certain cases.
22.	Overpayment of tax.
23.	Appeals in relation to value of real property.
24.	Appeals in other cases.
25.	Recovery of tax.
26.	Evidence in proceedings for recovery of tax.
27.	Pedalties.
28.	Agreements for relief from double taxation.
29.	Loss of documents.
30.	Extension of certain Acts.
31.	Regulations.
32.	Care and management.
33.	Short title.

Acts Referred to
Companies Act, 1963	1963, No. 33
Income Tax Act, 1967	1967, No. 6
Finance Act, 1973	1973, No. 19
Unit Trusts Act, 1972	1972, No. 17
Tourist Traffic Act, 1939	1939, No. 24
Inland Revenue Regulation Act, 1890	1890, c. 21
Finance Act, 1926	1926, No. 35
Provisional Collection of Taxes Act, 1927	1927, No. 7

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Number 25 of 1975

WEALTH TAX ACT, 1975

AN ACT TO CHARGE AND IMPOSE ON CERTAIN WEALTH A DUTY OF INLAND REVENUE TO BE KNOWN AS WEALTH TAX, TO AMEND THE LAW RELATING TO INLAND REVENUE AND TO MAKE FURTHER PROVISIONS IN CONNECTION WITH FINANCE. [16th August, 1975]

BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS:

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