Finance Act, 1932

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Number 20 of 1932.


FINANCE ACT, 1932.


ARRANGEMENT OF SECTIONS

PART I.

Income Tax.

Section

1.

Income tax and sur-tax for the year 1932-33.

2.

Sur-tax for the year 1931-32.

3.

Alteration of certain allowances.

4.

Liability of certain pensions etc., to tax.

5.

Assessment of executors and administrators of deceased persons.

6.

Assessment of rent from business premises.

7.

Relief to investors in Saorstát Eireann securities.

8.

Exemption of certain allowances under the Army Pensions Act, 1923.

9.

Communication of determination of appeal by the Special Commissioners.

10.

Certain reciprocal relief in respect of the United States of America.

PART II.

Customs And Excise.

11.

Imposition of duties in the First Schedule.

12.

Exemption from import duty of certain essential articles unobtainable in Saorstát Eireann.

13.

Imposition of duties in the Second Schedule.

14.

Duty on tea.

15.

Excise duty on tea in stock.

16.

Duty on musical instruments, clocks and watches.

17.

Duty on cinematograph film.

18.

Permanent continuance of additional duties on dried fruits.

19.

Duty on records.

20.

Duty on tobacco.

21.

Alteration of rates of duty on wireless telegraphy apparatus.

22.

Duty on certain packages.

23.

Duty on mineral hydrocarbon white oil.

24.

Duty on meat and dead poultry and wild birds.

25.

Amendments of entertainments duty.

26.

Tobacco dealer's licence.

27.

Duty on moneylenders' licences.

28.

Abolition of additional duties on sugar.

29.

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

30.

Reduction of duties on certain mechanically propelled vehicles.

31.

Exemptions from the duty on boots and shoes.

32.

Further exemptions from the duty on boots and shoes.

33.

Exemptions from motor car duty.

34.

Exemptions from duties on woven tissues.

35.

Removal of spirits from certain premises and warehouses.

36.

Exemption from duty on mineral hydrocarbon light oils.

37.

Exemptions in relation to shipbuilding yards.

38.

General exemption of goods imported for further manufacture.

39.

Application of provisions of the Finance (No. 2) Act, 1915.

40.

Exemption from duty on sugar glucose, etc.

41.

Rebate on beer brewed from home malted cereals.

42.

Exemption of articles for personal use of importer.

43.

Amendment of section 10 of Finance Act, 1901.

44.

Computation of value of articles and goods.

45.

Penalty for breach of condition.

PART III.

Death Duties.

46.

Legacies and successions for charitable purposes.

PART IV.

Corporation Profits Tax.

47.

Alterations of corporation profits tax.

PART V.

Excess Profits Duty.

48.

Power to remit excess profits duty.

PART VI.

Stamp Duties.

49.

Stamp duty in respect of consolidated bank notes.

50.

Duty on certain sweepstakes.

PART VII.

General.

51.

Care and management of taxes and duties.

52.

Repeals.

53.

Short title, construction, and commencement.

FIRST SCHEDULE

SECOND SCHEDULE

THIRD SCHEDULE

FOURTH SCHEDULE

FIFTH SCHEDULE


Acts Referred to

Finance Act, 1931

No. 31 of 1931

Finance Act, 1928

No. 11 of 1928

Finance Act, 1929

No. 32 of 1929

Army Pensions Act, 1923

No. 26 of 1923

Army Pensions Act, 1927

No. 12 of 1927

Finance Act, 1926

No. 35 of 1926

Finance Act, 1924

No. 27 of 1924

Customs Duties (Provisional Imposition) Act, 1931

No. 38 of 1931

Finance (Customs and Stamp Duties) Act, 1929

No. 5 of 1929

Finance Act, 1925

No. 28 of 1925

Currency Act, 1927

No. 32 of 1927

Public Charitable Hospitals (Temporary Provisions) Act, 1930

No. 12 of 1930

Public Charitable Hospitals (Amendment) Act, 1931

No. 24 of 1931

Finance (New Customs Duties Act, 1930

No. 4 of 1930

Finance Act, 1927

No. 18 of 1927

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Number 20 of 1932.


FINANCE ACT, 1932.


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. [4th August, 1932.]

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