Finance Act, 1923

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Number 21.


FINANCE ACT, 1923.


ARRANGEMENT OF SECTIONS

Section

1.

Income tax and super-tax for 1923-24.

2.

Adjustment of super-tax in certain cases.

3.

Exemption of interest on savings certificates from income tax.

4.

Income tax to be charged on British Government Stock issued free of tax.

5.

Amendment of Section 187 of Income Tax Act 1918.

6.

Duty of employer in relation to tax payable by his employees.

7.

Recovery of income tax.

8.

Certain interest, dividends and annuities, may be charged under Schedule D.

9.

Exemption of Income of Charities in Great Britain and Northern Ireland.

10.

Tax on Income from foreign dividends.

11.

Assessment and charging of income tax in relation to public offices.

12.

Adaptations of certain Acts.

13.

Duty on tea.

14.

Continuance of certain Customs duties.

15.

Continuance of taxes and duties in Schedule.

16.

Recovery of taxes and duties under the care of Revenue Commissioners.

17.

Adaptation of section 38 of Stamp Duties (Ireland) Act, 1842.

18.

Adaptation of enactments relating to bonds.

19.

Amendment of Section 13 of Stamp Act, 1891.

20.

Amendment of Adaptation of Enactments Act, 1922.

21.

Issue of securities with exemption from taxation.

22.

Short Title and date of commencement.

Schedule


Acts Referred to

Adaptation of Enactments Act, 1922

No. 2 of 1922

Double Taxation (Relief) Act, 1923

No. 8 of 1923

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Number 21.


FINANCE ACT, 1923.


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. [9th July, 1923.]

BE IT ENACTED BY THE OIREACHTAS OF SAORST?T EIREANN AS FOLLOWS:—