Finance Act, 1938

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Number 25 of 1938.


FINANCE ACT, 1938.


ARRANGEMENT OF SECTIONS

PART I.

Income Tax.

Section

1.

Income tax and sur-tax for the year 1938-39.

2.

Exemption from section 2 of the Finance Act, 1937.

3.

Extension of section 8 of the Finance Act, 1932.

4.

Amendment of section 3 of the Finance Act, 1925.

5.

Amendments of Schedule C and consequential amendments of Schedule D.

6.

Provisions in regard to transfers of income arising from securities.

7.

Funding bonds issued in respect of interest on certain debts.

PART II.

Income Tax in Relation to Administration of Estates.

8.

Interpretation and definitions for Part II.

9.

Commencement of Part II.

10.

Provisions as to limited interests in residue.

11.

Provisions as to absolute interests in residue.

12.

Supplementary provisions as to absolute interests in residue.

13.

Special provisions as to certain interests in residue.

14.

Provisions as to adjustments and furnishing of information.

PART III.

Customs and Excise.

15.

Imposition of duties in the First Schedule.

16.

Duty on certain articles of iron or steel.

17.

Exemption of fire brigade vehicles from all customs duties.

18.

Exemption of certain articles for the use of blind persons from all customs duties.

19.

Amendments of certain Finance Acts.

20.

Termination of certain customs duties.

21.

Amendment of the Hawkers Act, 1888.

22.

Certain exemptions from entertainments duty.

23.

Bounty on certain destroyed tobacco.

24.

Power to require information and production of documents.

25.

Computation of value for the purposes of the Customs Acts.

PART IV.

Death Duties.

26.

Estate duty on cesser by death of a limited interest in settled property.

27.

Amendment of section 2 of the Finance Act, 1894.

28.

Amendment of section 5 of the Finance Act, 1894.

PART V.

Corporation Profits Tax.

29.

Continuance of certain exemptions from corporation profits tax.

PART VI.

Miscellaneous and General.

30.

Construction of “Ireland”.

31.

Care and management of taxes and duties.

32.

Short title, construction, and commencement.

FIRST SCHEDULE.

SECOND SCHEDULE.

THIRD SCHEDULE.


Acts Referred to

Finance Act, 1924

No. 27 of 1924

Finance Act, 1925

No. 28 of 1925

Finance Act, 1926

No. 35 of 1926

Finance (No. 2) Act, 1927

No. 38 of 1927

Finance Act, 1929

No. 32 of 1929

Finance Act, 1930

No. 20 of 1930

Finance Act, 1931

No. 31 of 1931

Finance (Customs Duties) (No. 4) Act, 1931

No. 43 of 1931

Finance Act, 1932

No. 20 of 1932

Finance (Customs and Excise Duties) Act, 1933

No. 52 of 1933

Finance Act, 1933

No. 15 of 1933

Finance Act, 1934

No. 31 of 1934

Tobacco Act, 1934

No. 37 of 1934

Finance Act, 1935

No. 28 of 1935

Finance (Miscellaneous Provisions) Act, 1935

No. 7 of 1935

Finance Act, 1936

No. 31 of 1936

Finance Act, 1937

No. 18 of 1937

Army Pensions Act, 1937

No. 15 of 1937

Finance (Agreement with United Kingdom) Act, 1938

No. 12 of 1938

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Number 25 of 1938.


FINANCE ACT, 1938.


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, 1938.]

BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS:—