Finance Act, 1934

Power to grant relief in certain cases.

5.—Where the Revenue Commissioners are satisfied that the application of the provisions of Part II of the First Schedule to the Finance Act, 1929 (No. 32 of 1929), would give rise to hardship in the case of income derived from an employment exercised wholly outside Saorst[html]t Eireann, they may grant such relief as in their opinion is just.