Finance (No. 2) Act, 1968

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Number 37 of 1968


FINANCE (No. 2) ACT, 1968


ARRANGEMENT OF SECTIONS

Section

1.

Interpretation.

2.

Beer.

3.

Spirits.

4.

Tobacco.

5.

Tobacco (excise duty on certain stocks).

6.

Rate of wholesale tax.

7.

Additions to certain payments.

8.

Exemption from tax of premiums on Investment Bonds.

9.

Post Office Savings Bank and trustee savings banks—rates of interest.

10.

Care and management of taxes and duties.

11.

Short title and construction.

FIRST SCHEDULE

Spirits (Rates of Ordinary Customs Duty)

Part I

Part II

SECOND SCHEDULE

Duties on Tobacco

Part I

Customs

Part II

Customs

Part III

Excise


Acts Referred to

Finance Act, 1968

1968, No. 33

Finance Act, 1933

1933, No. 15

Finance Act, 1920

1920, c. 18

Finance Act, 1966

1966, No. 17

Imposition of Duties Order, 1966

S.I. No. 132 of 1966

Finance Act, 1919

1919, c. 32

Finance Act, 1926

1926, No. 35

Finance Act, 1932

1932, No. 20

Finance Act, 1934 ,

1934, No. 31

Central Fund (Permanent Provisions) Act, 1965

1965, No. 26

Finance Act, 1948

1948, No. 12

Finance Act, 1940

1940, No. 14

Finance Act, 1963

1963, No. 23

Finance Act, 1920

1920, c. 18

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Number 37 of 1968


FINANCE (No. 2) ACT, 1968


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. [18th December, 1968.]

BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS: