Finance Act, 1933

/static/images/base/harp.jpg


Number 15 of 1933.


FINANCE ACT, 1933.


ARRANGEMENT OF SECTIONS

Part I.

INCOME TAX AND SUR-TAX.

Section

1.

Income tax and sur-tax for the year 1933-34.

2.

Further relief in respect of certain double residents.

3.

Relief in the case of statutory deductions from remuneration.

PART II.

CUSTOMS AND EXCISE.

4.

Imposition of duties in the First Schedule.

5.

Imposition of duties in the Second Schedule.

6.

Duty on fruit.

7.

Duty on mineral hydrocarbon heavy oil.

8.

Duty on daily newspapers.

9.

Duty on matches.

10.

Duty on mops.

11.

Alteration of rates of duty on certain personal clothing and wearing apparel.

12.

Exemption of battery plates from duty.

13.

Alteration of duty on tomatoes.

14.

Importation of trophies free of duty.

15.

Exemption of articles imported under the Agricultural Produce (Cereals) Act, 1933.

16.

Drawback on exportation of blended tea.

17.

Excise duty on home-grown tobacco.

18.

Duty on money-lenders' licences.

19.

Exemptions from entertainments duty.

20.

Reduction of duty on rectifiers' and compounders' of spirits licences.

21.

Power to refund duty in certain cases.

22.

Power to refund duty on certain motor car parts.

23.

Relief from conditions on payment of duty.

24.

General provision for drawback.

25.

General re-importation provision.

26.

Drawback in respect of certain duties.

27.

Re-importation provisions in respect of certain duties.

28.

Repayment of duty on return or destruction.

29.

Amendments of the Finance (Customs Duties) (No. 2) Act, 1932.

30.

Amendments of the Finance Act, 1932.

31.

Amendments of the Finance (Customs Duties) (No. 4) Act, 1932.

32.

Termination of charge of certain duties.

33.

Determination of category or class to which an article belongs.

34.

Computation or value of dutiable articles and goods.

35.

Penalty for breach of condition.

PART III.

EXCESS PROFIT DUTY.

36.

Confirmation of charge of duty.

37.

Person assessable.

38.

Certificate of discharge.

39.

Assessment of executors and administrators.

PART IV.

STAMP DUTIES.

40.

Stamp duties in foreign currencies.

41.

Application of section 50 of the Finance Act, 1932.

42.

Exemption from stamp duty on receipts.

43.

Non-application of sections 112 and 113 of the Stamp Act, 1891.

PART V.

GENERAL.

44.

Recovery of taxes and duties.

45.

Care and management of taxes and duties.

46.

Repeal.

47.

Short title, construction, and commencement.

FIRST SCHEDULE.

SECOND SCHEDULE.

THIRD SCHEDULE.

FOURTH SCHEDULE.

FIFTH SCHEDULE.

SIXTH SCHEDULE.

SEVENTH SCHEDULE.

EIGHTH SCHEDULE.


Acts Referred to

Finance Act, 1928

No. 11 of 1928

Finance Act, 1927

No. 18 of 1927

Finance Act, 1932

No. 20 of 1932

Finance (Customs Duties). (No. 2) Act, 1932

No. 11 of 1932

Finance (Customs Duties) (No. 4) Act, 1932

No. 34 of 1932

Finance Act, 1926

No. 35 of 1926

Agricultural Produce (Cereals) Act, 1933

No. 7 of 1933

Public Charitable Hospitals (Temporary Provisions) Act, 1930

No. 12 of 1930

Court Officers Act, 1926

No. 27 of 1926

Finance Act, 1925

No. 28 of 1925

Finance Act, 1924

No. 27 of 1924

Finance (Customs Duties) (No. 3) Act, 1931

No. 42 of 1931

Finance (Customs Duties) (No. 3) Act, 1932

No. 22 of 1932

/static/images/base/harp.jpg


Number 15 of 1933.


FINANCE ACT, 1933.


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. [20th July, 1933.]

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