Finance Act, 1931

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Number 31 of 1931.


FINANCE ACT, 1931.


ARRANGEMENT OF SECTIONS

PART I.

Income Tax.

Section

1.

Income tax and sur-tax for the year 1931-32.

2.

Amendment of section 8 of the Finance Act, 1925.

3.

Exemption of certain moneys payable to hospitals.

4.

Proceedings in respect of certain penalties.

PART II.

Customs and Excise.

5.

Duty on mineral hydrocarbon light oils.

6.

Additional duties on sugar.

7.

Alteration of duty on sugar confectionery.

8.

Alteration of duties on articles made from or containing sugar, etc.

9.

Alteration of duty on cocoa preparations.

10.

Continuance of new import duties.

11.

Continuance of additional duties on dried fruits.

12.

Drawback on component parts of bedsteads.

13.

Exemption from motor car duty.

14.

Re-importation of woven tissues.

15.

Application of section 10 of the Finance Act, 1901.

16.

Duty on fish sales licences.

17.

Bookmakers' licence duty.

18.

Registered bookmaking premises duty.

19.

Duty on moneylenders' licences.

20.

Exemption from duty on bets.

21.

Alteration of rates of entertainments duty.

22.

Exemption of stage plays, etc. from entertainments duty.

23.

Exemption from entertainments duty of certain entertainments which include music.

24.

Further exemptions in respect of hawkers' licences.

25.

Provisions as to excise duties on sugar.

PART III.

Death Duties.

26.

Estate duty on property in which deceased had a life interest in case of transfer to a company.

27.

Increase of rates of estate duty.

28.

Exemption from death duties of objects of national, etc., interest.

29.

Exemption from succession duty.

PART IV.

Corporation Profits Tax.

30.

Amendment of section 33 of the Finance Act, 1929.

PART V.

Miscellaneous and General.

31.

Exemption from stamp duty on receipts.

32.

Stamp duty on statements as to capital of companies, etc.

33.

Local Loans Fund.

34.

Disposition of part of the surplus annual income of the Irish Church Temporalities Fund.

35.

Labourers' Cottages Fund.

36.

Care and management of taxes.

37.

Repeals.

38.

Short title, construction and commencement.

FIRST SCHEDULE.

SUGAR, MOLASSES, GLUCOSE AND SACCHARIN—RATES OF DUTIES, DRAWBACKS AND ALLOWANCES.

SECOND SCHEDULE.

Scale of Rates of Estate Duty.

THIRD SCHEDULE.

Enactments Repealed.


Acts Referred to

Finance Act, 1929

No. 32 of 1929

Finance Act, 1925

No. 28 of 1925

Public Charitable Hospitals (Temporary Provisions) Act, 1930

No. 12 of 1930

Finance Act, 1924

No. 27 of 1924

Finance Act, 1926

No. 35 of 1926

Finance Act, 1928

No. 11 of 1928

Finance Act, 1930

No. 20 of 1930

Finance (Customs and Stamp Duties) Act, 1929

No. 5 of 1929

Local Authorities (Combined Purchasing) Act, 1925

No. 20 of 1925

Sea Fisheries Act, 1931

No. 4 of 1931

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Number 31 of 1931.


FINANCE ACT, 1931.


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. [30th July, 1931.]

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