Finance Act, 1962

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Number 15 of 1962.


FINANCE ACT, 1962.


ARRANGEMENT OF SECTIONS

PART I.

Income Tax.

Section

1.

Income tax and sur-tax for the year 1962-63.

2.

Securities of Agricultural Credit Corporation, Limited.

PART II.

Customs and Excise.

3.

Beer.

4.

Spirits.

5.

Tobacco.

6.

Termination of entertainments duty.

7.

Waiver of small amounts of customs duty.

8.

Termination of minimum charge of customs duty.

9.

Amendment of Finance (Excise Duties) (Vehicles) Act, 1952.

10.

Confirmation of Orders.

PART III.

Initial Allowances, Exemption from Tax, Payments to Associated Companies, Interest on Unpaid Tax: Income Tax, Sur-tax and Corporation Profits Tax.

11.

Amendment of Part V of Finance Act, 1956, and Part IV of Finance (Miscellaneous Provisions) Act, 1956.

12.

Exemption from tax in respect of interest on certain securities.

13.

Payments by companies to associated companies in respect of losses.

14.

Interest on unpaid income tax, sur-tax and corporation profits tax.

PART IV.

Stamp Duties.

15.

Amendment of section 13 of Finance (No. 2) Act, 1947.

16.

Amendment of section 24 of Finance Act, 1949.

17.

Termination of certain stamp duties.

18.

Amendment of section 32 (2) of Finance Act, 1961.

PART V.

Miscellaneous.

19.

Capital Services Redemption Account.

20.

Termination of Local Taxation Account.

21.

Continuance of certain exemptions from corporation profits tax.

22.

Orders under Imposition of Duties Act, 1957.

23.

Repeals.

24.

Care and management of taxes and duties.

25.

Short title, construction and commencement.

FIRST SCHEDULE.

Spirits (Rates of Ordinary Customs Duty).

SECOND SCHEDULE.

Duties On Tobacco.

Part I

Part II

Part III

Part IV

THIRD SCHEDULE.

Enactments Repealed.

Part I

Part II


Acts Referred to

Finance Act, 1929

1929, No. 32

Income Tax Act, 1918

1918, c. 40

Finance Act, 1957

1957, No. 20

Finance Act, 1933

1933, No. 15

Finance Act, 1920

1920, c. 18

Finance Act, 1952

1952, No. 14

Finance Act, 1926

1926, No. 35

Finance Act, 1932

1932, No. 20

Finance Act, 1934

1934, No. 31

Finance Act, 1940

1940, No. 14

Finance (New Duties) Act, 1916

1916, (Sess. 2), c. 11

Finance Act, 1924

1924, No. 27

Finance Act, 1937

1937, No. 18

Finance (Agreement with United Kingdom) Act, 1938

1938, No. 12

Schedule to the Finance (Excise Duties) (Vehicles) Act, 1952

1952, No. 24

Imposition of Duties (No. 108) (Used Omnibuses) Order, 1961

S.I. No. 124 of 1961

Imposition of Duties (No. 123) (Tobacco) Order, 1962

S.I. No. 104 of 1962

Finance Act, 1956

1956, No. 22

Finance Act, 1960

1960, No. 19

Finance Act, 1956

1956, No. 47

Finance Act, 1946

1946, No. 15

Finance (Miscellaneous Provisions) Act, 1956

1956, No. 47

Finance Act, 1959

1959, No. 18

Finance Act, 1958

1958, No. 25

Finance (No. 2) Act, 1947

1947, No. 33

Finance Act, 1949

1949, No. 13

Finance Act, 1961

1961, No. 23

Finance Act, 1950

1950, No. 18

Local Government (Ireland) Act, 1898

1898, c. 37

Purchase of Land (Ireland) Act, 1891

1891, c. 48

Estate Duty Grant Order, 1927

S. R. & O., No. 94 of 1927

Compensation (War Period) Act, 1924

1924, No. 50

Imposition of Duties Act, 1957

1957, No. 7

Finance Act, 1935 .

No. 28 of 1935.

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Number 15 of 1962.


FINANCE ACT, 1962.


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. [25th July, 1962.]

BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS:—