Finance Act, 1923
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Adaptations of certain Acts. |
12.—(1) Section 27 of the Finance Act, 1920 , and Section 28 of the Finance Act, 1921 (which relate to relief in the United Kingdom from Dominion Income Tax), shall be construed and take effect as if— | |
(a) the words “Saorstát Eireann” were substituted for the words “United Kingdom” wherever those words occur in either of the said sections, and | ||
(b) the words “Great Britain and Northern Ireland” were substituted for the word “Dominion” wherever that word occurs in either of the said sections. | ||
(2) The said section 27 of the Finance Act, 1920 , and section 28 of the Finance Act, 1921 , as adapted by the foregoing sub-section shall have effect subject to the provisions of any Order already made or hereafter to be made by the Governor-General of the Irish Free State on the advice of the Executive Council of Saorstát Eireann under the Double Taxation (Relief) Act, 1923 (No. 8 of 1923), and in the event of any conflict between the provisions of the said sections 27 and 28 or either of them and the provisions of any such Order as aforesaid, the provisions of such Order shall prevail. | ||
(3) In the application to Saorstát Eireann of any Act of the Parliament of the late United Kingdom of Great Britain and Ireland which relates to income tax or to which the Income Tax Acts are applied, the expressions “foreign,” “foreign state” and “abroad” shall respectively be construed as including all places outside Saorstát Eireann or outside the area which is now comprised in Saorstát Eireann as the case may require. | ||
(4) There shall be added to paragraph (a) of Clause 1 of Schedule D of the Income Tax Act, 1918, the following sub-paragraph: | ||
“(iv.) to any person, whether a citizen of Saorstát Eireann or not, although not resident in Saorstát Eireann, from the sale of any goods, wares, or merchandise, manufactured or partly manufactured by such person in Saorstát Eireann.” | ||
(5) For the purpose of computing the average mentioned in Rules 1 and 2 of the Rules applicable to Case 5 in Schedule D of the Income Tax Act, 1918, Great Britain and Northern Ireland shall be deemed to have been outside Saorstát Eireann during the whole of the three years included in such average. | ||
(6) Rule 2 of the Rules applicable to Case IV. and Rule 3 of the Rules applicable to Case V. in Schedule D of the Income Tax Act, 1918, shall be construed and take effect as if the expression “citizen of Saorstát Eireann” was substituted for the expression “British subject.” | ||
(7) Rule 7 of the General Rules of Schedules A, B, C, D, and E of the Income Tax Act, 1918, shall be construed and take effect as if— | ||
(a) the expression “citizen of Saorstát Eireann” was substituted for the expression “British subject,” and | ||
(b) the words “Saorstát Eireann” were substituted for the words “British, Indian, Dominion or Colonial.” |