Finance Act, 1925
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Exemption of certain military pensions and gratuities. |
3.—(1) Military gratuities and demobilisation pay granted to officers of the National Forces or the Defence Forces of Saorstát Eireann on demobilisation shall be exempt and shall be deemed to have been exempt since the 5th day of April, 1923, from income tax (including super-tax) and shall not be reckoned in computing income for the purposes of the Income Tax Acts. | |
(2) The wounds and disabilities pensions to which section 16 of the Finance Act, 1919 , applies shall include all wound pensions and gratuities granted under the Army Pensions Act, 1923 (No. 26 of 1923), and shall be deemed to have included such wound pensions and gratuities as from the 5th day of April, 1922, and the said section 16 of the Finance Act, 1919 , shall be construed and have effect accordingly. | ||
(3) If any person has paid income tax or super-tax of an amount exceeding that which he would have been liable to pay if this section had been in force, he shall, on proof of the facts to the satisfaction of the Special Commissioners, be entitled to repayment of the excess. |