Finance Act, 1936

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No. 31 of 1936.


FINANCE ACT, 1936.


ARRANGEMENT OF SECTIONS

PART I

Income Tax

Section

1.

Income tax and sur-tax for the year 1936-37.

2.

Certain assessments on officers of local authorities.

3.

Extension of certain time limits for making assessments.

4.

Alteration of allowance in respect of children.

5.

Extension of allowance for wear and tear of machinery.

6.

Relief from double income tax on profits from the business of air transport.

PART II

Customs and Excise

7.

Imposition of duties in the First Schedule.

8.

Alteration of duties on sugar.

9.

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

10.

Duty on sheet or plate glass.

11.

Entertainments duty in respect of cinematographic exhibitions.

12.

Certain exemptions from entertainments duty.

13.

Termination of certain customs duties.

14.

Termination of duty on glass in sheets or strips.

15.

Amendments of certain Finance Acts.

16.

Amendment of Section 20 of and the Third Schedule to the Finance Act, 1926.

17.

Exemption of articles for the personal use of the importer.

18.

Divers exemptions from all duties of Customs.

19.

Amendment of Section 205 of the Customs Consolidation Act, 1876.

20.

Provisions in aid of the detection and conviction of smugglers.

21.

Exemptions from duty for certain air-services.

22.

Warehousing of dutiable hydrocarbon oil.

23.

Payment of licence duty by cheque.

24.

Amendment of Section 27 of the Finance Act, 1934.

PART III

Stamp Duty

25.

Stamping of certain foreign bills of exchange.

PART IV

General

26.

Transfer of money from the Road Fund to the Exchequer.

27.

Repeals.

28.

Care and management of taxes and duties.

29.

Short title, construction and commencement.

FIRST SCHEDULE.

Certain Customs Duties

SECOND SCHEDULE.

Sugar, Molasses, Glucose, Saccharin—Rates of Duties, Drawbacks and Allowances.

THIRD SCHEDULE.

Customs Duties Terminated

FOURTH SCHEDULE.

Amendments of Certain Finance Acts

FIFTH SCHEDULE.

Enactments Repealed


Acts Referred to

Local Services (Temporary Economies) Act, 1934

No. 16 of 1934

Finance Act, 1934

No. 31 of 1934

Finance Act, 1925

No. 28 of 1925

Finance Act, 1927

No. 18 of 1927

Finance Act, 1932

No. 20 of 1932

Finance Act, 1928

No. 11 of 1928

Finance Act, 1931

No. 31 of 1931

Finance Act, 1935

No. 28 of 1935

Finance Act, 1926

No. 35 of 1926

Finance (Customs and Excise Duties) Act, 1933

No. 52 of 1933

Finance Act, 1924

No. 27 of 1924

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

No. 34 of 1932

Finance Act, 1933

No. 15 of 1933

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

No. 11 of 1932

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No. 31 of 1936.


FINANCE ACT, 1936.


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. [11th July, 1936.]

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