Number 27/1924: FINANCE ACT, 1924

Next (PART I. INCOME TAX.)

27 1924

[GA]

/images/harp.jpg

Number 27 of 1924.

[GA]

FINANCE ACT, 1924.

ARRANGEMENT OF SECTIONS

PART I

INCOME TAX

PART II

CUSTOMS AND EXCISE

12.	Duty on tea.
13.	Continuance of new import duties.
14.	Continuance of additional duties on dried fruits.
15.	Duty on sugar confectionery.
16.	Duty on cocoa preparations.
17.	Increase of customs duty on certain table waters.
18.	Duty on candles.
19.	Duty on boots, shoes, etc.
20.	Duty on empty bottles.
21.	Duties on soap.
22.	Stamp duty on customs entries.
23.	Sub-section (4) of section 13 of Finance (No. 2) Act, 1915, not to apply to certain motor cars and bodies of motor cars.
24.	Section 8 of the Finance Act, 1919, not to apply to un-manufactured tobacco.
25.	Minimum charge of customs duty.
26.	Repeal of excise duty and excise licence on playing cards.
27.	Repeal of customs duties on certain articles made with or containing spirit.
28.	Repeal of duties imposed by Safeguarding of Industries Act, 1921.
29.	Duty free admission of certain re-imported goods.
30.	Determination of value of dutiable articles.

PART III

DEATH DUTIES

31.	Rates of estate duty.
32.	Amendment of section 2 of Finance Act, 1894.
33.	Estate duty on settled property situate out of Saorstát Eireann.
34.	Repeal of enactments in Third Schedule.

PART IV

CORPORATION PROFITS TAX

35.	Relief from double corporation profits tax.
36.	No deduction for tax paid in Great Britain or Northern Ireland.

PART V

MISCELLANEOUS AND GENERAL

37.	Taxation on certain British government and municipal securities.
38.	Recovery of moneys due in respect of taxes and duties.
39.	Adaptation of enactments relating to bonds.
40.	Relaxation of obligation to secrecy in certain cases.
41.	Care and management of taxes and duties.
42.	Definitions of Customs Acts, and Income Tax Acts.
43.	Repeals.
44.	Short title, construction and commencement.

FIRST SCHEDULE

Rules to be added to the Rules applicable to Schedule C

SECOND SCHEDULE

Scale of Rates of Estate Duty

THIRD SCHEDULE

Enactments repealed in relation to property passing on the deaths of certain British sailors and soldiers, and certain other British subjects

FOURTH SCHEDULE

Enactments repealed

Acts Referred to
Finance Act, 1923	No. 21 of 1923
Courts of Justice Act, 1924	No. 10 of 1924
Double Taxation (Relief) Act, 1923	No. 8 of 1923

/images/harp.jpg

Number 27 of 1924.

FINANCE ACT, 1924.

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. [23rd July, 1924.]

BE IT ENACTED BY THE OIREACHTAS OF SAORSTÁT EIREANN AS FOLLOWS:—