Finance Act, 1937

/static/images/base/harp.jpg


Number 18 of 1937.


FINANCE ACT, 1937.


ARRANGEMENT OF SECTIONS

PART I

Income Tax

Section

1.

Income tax and sur-tax for the year 1937–38.

2.

Provisions as to income settled on children.

3.

Amendment of section 39 of the Income Tax Act, 1918.

4.

Carrying forward of losses in certain cases.

PART II

Customs and Excise

5.

Imposition of duties in the First Schedule.

6.

Alteration of duties on sugar.

7.

Duty on personal clothing and wearing apparel.

8.

Amendment of section 25 of the Finance Act, 1924.

9.

Termination of the duty on wheat.

10.

Alteration of the duty on tea.

11.

Amendments of certain Finance Acts.

12.

Termination of certain customs duties.

13.

Repayment of portion of licence fee under the Cement Act, 1933.

14.

Production of certificates of origin in duplicate.

PART III

Miscellaneous and General

15.

Reduction of rate of stamp duty on shareholding banks.

16.

Amendment of section 33 of the Finance Act, 1935.

17.

Payment of compensation under the Damage to Property (Compensation) Acts, 1923 to 1933.

18.

Transfer of money from the Road Fund to the Exchequer.

19.

Management of government stocks by certain banks.

20.

Declaration to be made before receipt of certain sums under Appropriation Acts.

21.

Care and management of taxes and duties.

22.

Short title, construction, and commencement.


FIRST SCHEDULE

SECOND SCHEDULE

THIRD SCHEDULE

FOURTH SCHEDULE

FIFTH SCHEDULE


Acts Referred to

Finance Act, 1929

No. 32 of 1929

Finance Act, 1932

No. 20 of 1932

Finance Act, 1925

No. 28 of 1925

Finance Act, 1931

No. 31 of 1931

Finance Act, 1934

No. 31 of 1934

Finance Act, 1933

No. 15 of 1933

Finance Act, 1924

No. 27 of 1924

Finance Act, 1935

No. 28 of 1935

Cement Act, 1933

No. 17 of 1933

Finance (Miscellaneous Provisions) Act, 1935

No. 7 of 1935

Currency Act, 1927

No. 32 of 1927

Damage to Property (Compensation) Act, 1923

No. 15 of 1923

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

No. 34 of 1932

Finance Act, 1936

No. 31 of 1936

/static/images/base/harp.jpg


Number 18 of 1937.


FINANCE ACT, 1937.


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 June, 1937.]

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