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Finance Act, 1927

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Number 18 of 1927.

FINANCE ACT, 1927.

ARRANGEMENT OF SECTIONS

PART I.

Income Tax.

Section

1.

Income tax and super-tax for the year 1927-28.

2.

Provisions in relation to super-tax for year 1926-27.

3.

Exemption of representatives of Governments of British Commonwealth of Nations.

4.

Relief from double income tax on profits from the business of shipping.

5.

Relief against over-assessment on estimated income.

6.

Relief to persons prevented from using their land.

7.

Relief to co-operative farming societies and farming trustees.

8.

Exemption of bodies established for the promotion of Gaelic football, hurling and handball.

9.

Discharge of quarterly assessments.

10.

Provisions in relation to appeals.

PART II.

Customs and Excise.

11.

Alteration of duty on matches.

12.

Continuance of new import duties.

13.

Continuance of additional duties on dried fruit.

14.

Additional exemption from duty on boots, shoes, etc.

15.

Extension of exemption of agricultural exhibitions from entertainments duty.

16.

Drawback on oatmeal.

PART III.

Death Duties.

17.

Double taxation relief between Saorstát Eireann and Northern Ireland.

PART IV.

Miscellaneous and General.

18.

Amendment of section 37 of Finance Act, 1925.

19.

Amendment of section 9 of the Dogs Act, 1906.

20.

Care and management of taxes and duties.

21.

Short title, construction and commencement.

Acts Referred to

Finance Act, 1926

No. 35 of 1926

Finance Act, 1924

No. 27 of 1924

Finance Act, 1925

No. 28 of 1925

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Number 18 of 1927.

FINANCE ACT, 1927.

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. [21st May, 1927.]

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