Finance Act, 1926

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Number 35 of 1926.


FINANCE ACT, 1926.


ARRANGEMENT OF SECTIONS

PART I

Income Tax

Section

1.

Income tax and super-tax for 1926-27.

2.

Confirmation of Agreement.

3.

Charge of tax in certain cases where no income.

4.

Amendment of adaptations of enactments relating to Dominion income tax.

5.

Interpretation of section 10 of Finance Act, 1924.

PART II

Customs and Excise

6.

Abolition of excise duty on cider and perry.

7.

Duty on oatmeal.

8.

Duty on wireless telegraphy apparatus.

9.

Increase of additional duties on immature spirits.

10.

Additional duties on wines.

11.

Continuance of new import duties.

12.

Continuance of additional duties on dried fruit.

13.

Additional exemption from duty on wearing apparel.

14.

Amendment of section 29 of Finance Act, 1924.

15.

Amendment of section 15 of Finance Act, 1924.

16.

Exemption of certain substances from soap substitutes duty.

17.

Exemption of certain medicinal articles from any duty.

18.

Exemption of greyhound coursing matches from entertainments duty.

19.

Bottling of spirits in warehouses.

20.

Increased duties on mechanically propelled vehicles.

21.

Excise duty on motor car driving licences.

22.

Bookmaker's licence duty.

23.

Registered bookmaking premises duty.

24.

Duty on bets.

25.

Regulations for payment of duty on bets.

26.

Powers of entry and search for documents.

27.

Duty on game-dealer's licences.

PART III

Death Duties

28.

Increase of rates of estate duty.

29.

Date on which succession arises for succession duty purposes.

PART IV

Corporation Profits Tax

30.

Increase of exemption from corporation profits tax.

31.

Temporary continuance of certain exemptions from corporation profits tax.

PART V

Excess Profits Duty

32.

Limitation of time for making assessment, etc.

33.

Final determination of assessment, etc.

34.

Service of notices.

35.

Munitions Exchequer payments.

36.

Savings for fraud, etc., and existing powers.

PART VI

Miscellaneous and General

37.

Stamp duty on instruments made under State Lands Act, 1924.

38.

Exemptions from stamp duty on receipts.

39.

Evidence in proceedings for recovery of tax or duty.

40.

Provisions to financial year 1922-23.

41.

Recovery of penalties in relation to dog duty.

42.

Care and management of taxes and duties.

43.

Short title, construction and commencement.

FIRST SCHEDULE

PART I.

Agreement between the British Government and the Government of the Irish Free State in respect of Double Income Tax.

PART II.

Modifications of Income Tax Acts in Relation to Persons Resident in Saorstát Eireann whether or not also Resident in Great Britain or Northern Ireland.

SECOND SCHEDULE

PART I.

Additional Customs Duties in Respect of Immature Spirits.

PART II.

Additional Excise Duties in Respect of Immature Spirits.

THIRD SCHEDULE

Excise Duties on Mechanically-propelled Vehicles used on Public Roads.

FOURTH SCHEDULE

Scale of Rates of Estate Duty.


Acts Referred to

Finance Act, 1923

No. 21 of 1923

Finance Act, 1924

No. 27 of 1924

Finance Act, 1925

No. 28 of 1925

State Lands Act, 1924

No. 45 of 1924

Courts of Justice Act, 1924

No. 10 of 1924

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Number 35 of 1926.


FINANCE ACT, 1926.


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. [22nd July, 1926.]

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