Finance Act, 1934

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Number 31 of 1934.


FINANCE ACT, 1934.


ARRANGEMENT OF SECTIONS

PART I

Income Tax and Sur-Tax

Section

1.

Income tax and sur-tax for the year 1934-35.

2.

Cesser of certain allowances for repairs.

3.

Certain assessments under Schedule E.

4.

Assessment of certain royalties and other payments.

5.

Power to grant relief in certain cases.

6.

Exercise of powers by one Special Commissioner.

7.

Issue of warrants and delivery of duplicates.

PART II

Customs and Excise

8.

Imposition of duties in the First Schedule.

9.

Duty on boots and shoes.

10.

Duty on personal clothing and wearing apparel.

11.

Duty on certain woven tissues.

12.

Motor car duty.

13.

Steam car duty.

14.

Duty on tea.

15.

Exemption of antiques from all customs duties.

16.

Alteration of duty on daily newspapers.

17.

Drawback on tobacco.

18.

Amendment of section 20 of Finance Act, 1932.

19.

Excise duty on home-grown tobacco.

20.

Exemption from entertainments duty.

21.

Repeals and amendments of certain Finance Acts.

22.

Termination of charge of certain duties.

23.

Amendment of Third Schedule to the Finance Act, 1926.

24.

Amendment of excise duty on mechanically propelled vehicles.

25.

Amendment of section 8 of Finance (Customs and Excise Duties) Act, 1933.

26.

Amendment of section 204 of the Customs Consolidation Act, 1876.

27.

General provision for penalty for breach of condition.

PART III

Death Duties

28.

Estate duty in case of certain annuities.

29.

Estate duty on property in which limited interests are transferred to a company.

30.

Amendment of section 26 of the Finance Act, 1931.

31.

Legacy duty on legacies for charitable purposes.

32.

Legacies and successions for charitable purposes.

33.

Amendment of section 1 of Probate Duty Act, 1861.

PART IV

Miscellaneous and General

34.

Amendment of section 5 of the Finance (Customs and Stamp Duties) Act, 1929.

35.

Confirmation of powers of and acts done by Revenue Commissioners.

36.

Care and management of taxes and duties.

37.

Short title, construction, and commencement.

FIRST SCHEDULE

SECOND SCHEDULE

THIRD SCHEDULE

FOURTH SCHEDULE

FIFTH SCHEDULE

SIXTH SCHEDULE

SEVENTH SCHEDULE

EIGHTH SCHEDULE


Acts Referred to

Public Services (Temporary Economies) Act, 1933

No. 37 of 1933

Local Services (Temporary Economies) Act, 1934

No. 16 of 1934

Finance Act, 1929

No. 32 of 1929

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

No. 11 of 1932

Finance Act, 1933

No. 15 of 1933

Finance Act, 1928

No. 11 of 1928

Finance Act, 1932

No. 20 of 1932

Finance Act, 1926

No. 35 of 1926

Road Traffic Act, 1933

No. 11 of 1933

Finance (Customs and Excise Duties) Act, 1933

No. 52 of 1933

Finance Act, 1931

No. 31 of 1931

Finance (Customs and Stamp Duties) Act, 1929

No. 5 of 1929

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

No. 34 of 1932

Finance Act, 1924

No. 27 of 1924

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Number 31 of 1934.


FINANCE ACT, 1934.


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. [2nd August, 1934.]

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