Finance Act, 1923
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Income tax and super-tax for 1923-24. |
1.—(1) Income tax shall be charged for the year beginning on the 6th day of April, 1923, at the rate of five shillings in the pound, and super-tax shall be charged for that year at the same rates as those at which it was charged for the year beginning on the 6th day of April, 1922, under the law then in force in Saorstát Eireann or in the area now comprised therein. | |
(2) The several statutory and other provisions which were in force in Saorstát Eireann or in the area now comprised therein during the year beginning on the 6th day of April, 1922, in relation to income tax and super-tax shall, subject to the adaptations and modifications made or to be made in such provisions by or under the Adaptation of Enactments Act, 1922 (No. 2 of 1922), and subject to the provisions of the Double Taxation (Relief) Act, 1923 (No. 8 of 1923), and subject to the provisions of this Act, have effect in relation to the income tax and super-tax to be charged as aforesaid for the year beginning on the 6th day of April, 1923. | ||
(3) The annual value of any property which has been adopted for the purpose of income tax under Schedules A and B for the year beginning on the 6th day of April, 1922, shall, subject to the provisions of this Act, be taken as the annual value of that property for the same purpose for the year beginning on the 6th day of April, 1923. |