Finance Act, 1970

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Section

1.

Income tax and sur-tax for the year 1970-71.

2.

Reduced rate relief.

3.

Amendment of section 6 of Income Tax Act, 1967.

4.

Amendment of section 11 of Finance Act, 1967, and section 4 of Finance Act, 1969.

5.

Amendment of section 127 of Income Tax Act, 1967.

6.

Amendment of section 134 of Income Tax Act, 1967.

7.

Amendment of section 135 of Income Tax Act, 1967.

8.

Amendment of section 136 of Income Tax Act, 1967.

9.

Amendment of section 138 of Income Tax Act, 1967.

10.

Amendment of section 141 of Income Tax Act, 1967.

11.

Amendment of section 142 of Income Tax Act, 1967.

12.

Amendment of section 221 of Income Tax Act, 1967.

13.

Amendment of section 236 of and Schedule 5 to Income Tax Act, 1967.

14.

Amendment of section 241 of Income Tax Act, 1967.

15.

Amendment of section 331 of Income Tax Act, 1967.

16.

Amendment of section 332 of Income Tax Act, 1967.

17.

Tax deductions from payments to sub-contractors in the construction industry.

18.

Exemption of bonus or interest paid under instalment savings schemes.

19.

Industrial building allowance in relation to buildings and structures bought unused.

20.

Receipts accruing after discontinuance of trade or profession.

21.

Supplementary provisions as to tax under section 20 or 26.

22.

Receipts and losses accruing after change treated as discontinuance.

23.

Work in progress at discontinuance.

24.

Debts set off against profits and subsequently released.

25.

Cash basis, etc.: relief for individuals.

26.

Conventional basis: general charge on receipts after change of basis.

27.

Bottling of spirits in warehouses.

28.

Deferment of payment of duty of excise on spirits.

29.

Mineral hydrocarbon light oil.

30.

Amendment of section 10 of Finance Act, 1957.

31.

Amendment of section 5 of Finance Act, 1962.

32.

Confirmation of Orders.

33.

Amendment of section 21 of Finance Act, 1956.

34.

Amendment of section 20 of Finance Act, 1965.

35.

Amendment of section 24 of Finance Act, 1965.

36.

Amendment of section 45 of Finance Act, 1969.

37.

Relief from double charge of duty in certain cases.

38.

Extension of exemption for gifts to the State.

39.

Restriction of exemption from duty of certain securities.

40.

Amendment of First Schedule to Stamp Act, 1891.

41.

Stamp duty on bills of exchange and promissory notes.

42.

Stamp duty on loan capital.

43.

Short-term life insurance policies.

44.

Abolition of stamp duty in the case of transfers of certain stock.

45.

Amendment of section 50 of Finance Act, 1969.

46.

Miscellaneous amendments of Stamp Act, 1891.

47.

Amendment of section 7 of Finance Act, 1907.

48.

Stamp duty on purchased life annuities.

49.

Rate of turnover tax.

50.

Amendment of section 48 of Finance Act, 1963.

51.

Additions to certain payments.

52.

Capital Services Redemption Account.

53.

Instalment savings schemes.

54.

Creation and issue of securities by Minister for Finance.

55.

Postponement of redemption of certain Government loans.

56.

Levy on pigs.

57.

Treatment for double taxation relief purposes of foreign tax incentive reliefs.

58.

Amendment of section 35 of Finance Act, 1968.

59.

Payment of interest on State-guaranteed securities without deduction of tax.

60.

Repeals.

61.

Care and management of taxes and duties.

62.

Short title, construction and commencement.

Acts Referred to

Income Tax Act, 1967

1967, No. 6

Finance Act, 1967

1967, No. 17

Industrial Development Act, 1969

1969, No. 32

Finance Act, 1969

1969, No. 21

Finance Act, 1920

1920, c. 18

Spirits Act, 1880

1880, c. 24

Finance Act, 1926

1926, No. 35

Finance Act, 1929

1929, No. 32

Finance (Customs Duties) (No. 4) Act, 1931

1931, No. 43

Finance (Miscellaneous Provisions) Act, 1935

1935, No. 7

Finance Act, 1957

1957, No. 20

Finance Act, 1962

1962, No. 15

Imposition of Duties (No. 182) (Immature Spirits) Order, 1969

S.I. No. 252 of 1969

Imposition of Duties (No. 183) (Excise Duties) (Vehicles) Order, 1969

S.I. No. 263 of 1969

Finance Act, 1956

1956, No. 22

Finance Act, 1894

1894. c. 30

Finance Act, 1965

1965, No. 22

Finance Act, 1961

1961, No. 23

Stamp Act, 1891

1891, c. 39

Finance Act, 1958

1958, No. 25

Finance Act, 1907

1907, c. 13

Undeveloped Areas Act, 1952

1952, No. 1

Finance Act, 1963

1963, No. 23

Finance Act, 1950

1950, No. 18

Government Loans (Conversion) Act, 1951

1951, No. 12

Pigs and Bacon Act, 1935

1935, No. 24

Agricultural Produce (Fresh Meat) Act, 1930

1930, No. 10

Pigs and Bacon (Amendment) Act, 1939

1939, No. 35

Finance Act, 1968

1968, No. 33

Finance (Miscellaneous Provisions) Act, 1958

1958, No. 28