Finance Act, 1934
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Assessment of certain royalties and other payments. |
4.—The word “rents” wherever it occurs in the Income Tax Acts as part of the expression “stocks, shares, and rents” in relation to income arising outside Saorst[html]t Eireann, shall include and be deemed always to have included any payment in the nature of a royalty and any annual or periodical payment in the nature of a rent derived from any lands, tenements, hereditaments, or heritages, including lands, tenements, hereditaments, or heritages to which the Rules of No. III of Schedule A of the Income Tax Act, 1918, or of Part I of the First Schedule to the Finance Act, 1929 (No. 32 of 1929), would apply or have applied if such lands, tenements, hereditaments, or heritages were situate in Saorst[html]t Eireann. |