Number and Year
|
Short Title
|
Extent of Repeal
|
(1)
|
(2)
|
(3)
|
No. 7 of 1927
|
Provisional Collection of Taxes Act, 1927
.
|
In
section 1
, in the definition of “tax”, the words “and super-tax”.
|
|
|
In
section 3
, the words “or as a super-tax” and the words “or super-tax generally”.
|
No. 12 of 1942
|
Taxes and Duties (Special Circumstances) Act, 1942.
|
In section 3 (1), the words “and sur-tax”.
|
|
|
In section 10 (2), the words “or sur-tax”.
|
No. 6 of 1967
|
Income Tax Act, 1967
.
|
In
section 2
(2) (c), the words “under section 134 or”.
|
|
|
In
section 3
, the words “or sur-tax”.
|
|
|
In
section 70
(1) (c), the words “(including sur-tax)”.
|
|
|
In
section 116
(1), the words “(including sur-tax)”.
|
|
|
In
section 117
(1), the words “(including sur-tax)”.
|
|
|
Sections 134
,
135
and
136
.
|
|
|
Section 144
(3).
|
|
|
In
section 145
(1), the definition of “total income”.
|
|
|
In
section 162
(2), the words “and sur-tax”.
|
|
|
In
section 172
(1) (c), the words “(including sur-tax)”.
|
|
|
In
section 187
(1), the words “and sur-tax”.
|
|
|
Section 188
(2).
|
|
|
In
section 191
(2), the words “(including any consequential relief from sur-tax)”.
|
|
|
In
section 191
(3), the words “or sur-tax”.
|
|
|
In
section 192
(1), the words “including sur-tax”.
|
|
|
In
section 194
(1) (a), the words “or sur-tax”.
|
|
|
In
section 196
, the words “(including sur-tax)” in each place where they occur.
|
|
|
Section 198
.
|
|
|
In
section 231
(2), the words “and sur-tax”, in each place where they occur.
|
|
|
In
section 231
(3), the words “and sur-tax respectively” in each place where they occur and the words “and sur-tax” in paragraph (b).
|
|
|
Section 236
(10).
|
|
|
In
section 288
(2), the words “(other than sur-tax)” in each place where they occur.
|
|
|
In
section 291
, the words “(including sur-tax)” in each place where they occur.
|
|
|
In
section 293
, the words “including sur-tax” in each place where they occur.
|
|
|
In
section 329
(1) (b), the words “and sur-tax”.
|
|
|
In
section 332
(1) (b), the words “and sur-tax”.
|
|
|
In
section 344
(4), the definition of “total income”.
|
|
|
In
section 345
, the words “or sur-tax” in each place where they occur.
|
|
|
In
section 356
, the words “and sur-tax” in each place where they occur.
|
|
|
In
section 361
, the word “, sur-tax”.
|
|
|
In
section 365
, the words “or income tax and sur-tax” in each place where they occur.
|
|
|
In
section 365
(2), the words “or sur-tax”.
|
|
|
In
section 365
(4), the words “, sur-tax (if any),” and the words “and sur-tax (if any)”.
|
|
|
In
section 366
(b), the words “(including sur-tax)”.
|
|
|
In
section 387
—
|
|
|
(a) in subsection (3) (a), “or for the purpose of sur-tax”, and
|
|
|
(b) subsection (4) (c).
|
|
|
Section 396
(4).
|
|
|
Section 410
(4).
|
|
|
Section 416
(11).
|
|
|
In
section 419
, the words “or sur-tax” in each place where they occur.
|
|
|
In
section 420
, the words “or sur-tax”.
|
|
|
In
section 441
(1), the words “or sur-tax”.
|
|
|
In
section 446
(1), the words “or sur-tax”.
|
|
|
In
section 465
, the words “(including sur-tax)”.
|
|
|
Section 485
(3) and (4).
|
|
|
In
section 486
(1), the words “or sur-tax”.
|
|
|
In
section 489
(1), the words “or sur-tax”.
|
|
|
In
section 491
(1), the words “or sur-tax” in each place where they occur.
|
|
|
In
section 492
(1), the words “or sur-tax”.
|
|
|
In
section 493
, the words “or sur-tax”.
|
|
|
In
section 501
(1) (c), the words “or sur-tax.”
|
|
|
In
section 502
(2), the words “include sur-tax, except that,” and the word “, they”.
|
|
|
In
section 505
, the words “or sur-tax”.
|
|
|
In
section 511
, the words “or sur-tax”.
|
|
|
In
section 521
, the words “or sur-tax” in each place where they occur.
|
|
|
Sections 522
,
523
and
524
.
|
|
|
Sections 526
and
527
.
|
|
|
Section 532
.
|
|
|
In
section 539
(1), the words “or sur-tax”.
|
|
|
In
section 547
(3), the definition of “total income”.
|
|
|
In
section 549
(1), the definition of “tax”.
|
|
|
In
section 550
, the words “or to sur-tax” in each place where they occur.
|
|
|
In
section 551
(2), paragraph (b).
|
|
|
In
section 552
(2), the words “or sur-tax” in each place where they occur.
|
|
|
In
section 554
(4), the words “and sur-tax”.
|
|
|
In
section 555
, the words “or sur-tax”.
|
|
|
In
section 556
(1), the word “, sur-tax”.
|
|
|
In
section 559
(1), the word “, sur-tax”.
|
|
|
In Schedule 6, Part II, paragraph 1, the words “(including sur-tax)” in each place where they occur.
|
|
|
In Schedule 6, Part III, paragraph 3 (1), the words “or sur-tax”.
|
|
|
In Schedule 10, paragraph 1 (1), the definition of “income tax”.
|
|
|
In Schedule 10, paragraph 1 (1), the definition of “total income”.
|
|
|
In Schedule 10, paragraph 1 (1), in the definition of “the Irish taxes”, the words “(including sur-tax)”.
|
|
|
In Schedule 10, paragraph 5 (1) (a), the words “but not to sur-tax”.
|
|
|
In Schedule 10, paragraph 5 (1) (b) and the proviso.
|
|
|
In Schedule 15, column 1, the reference to
section 526
(2).
|
|
|
In Schedule 15, column 2, the reference to
section 527
.
|
|
|
In Schedule 15, column 3, the reference to
section 526
(3).
|
No. 7 of 1967
|
Income Tax (Amendment) Act, 1967.
|
In the second paragraph of the preamble, the words “(including sur-tax)”.
|
No. 7 of 1968
|
Finance (Miscellaneous Provisions) Act, 1968
.
|
In
section 3
(6), paragraphs (a), (b), (c) (i) and (c) (iv) and
section 23
(4).
|
No. 33 of 1968
|
Finance Act, 1968
.
|
In
section 6
(2) (a), the words “and sur-tax”.
|
|
|
In
section 37
(6), the words “or sur-tax”.
|
|
|
In
section 48
(2), the words “, including sur-tax”.
|
No. 37 of 1968
|
Finance (No. 2) Act, 1968.
|
In section 8, the words “(including sur-tax)”.
|
|
|
In section 11 (4), the words “including sur-tax”.
|
No. 21 of 1969
|
Finance Act, 1969.
|
In
section 63
(1), the words “(including sur-tax)”.
|
|
|
In
section 67
(2), the words “, including sur-tax”.
|
No. 14 of 1970
|
Finance Act, 1970
.
|
In
section 19
(5), the words “(including sur-tax)”.
|
|
|
In
section 62
(2), the words “, including sur-tax”.
|
No. 23 of 1971
|
Finance Act, 1971
.
|
In
section 20
(2), the words “or sur-tax”.
|
No. 19 of 1972
|
Finance Act, 1972
.
|
Section 1
(1).
|
|
|
In
section 48
(2), the words “, including sur-tax”.
|
No. 19 of 1973
|
Finance Act, 1973
.
|
In
section 33
(1) (d), the word “, sur-tax”.
|
|
|
In
section 33
(6), the words “including sur-tax”.
|
|
|
In
section 98
(2), the words “, including sur-tax”.
|