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Finance Act, 1928

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Number 11 of 1928.

FINANCE ACT, 1928.

ARRANGEMENT OF SECTIONS

Part I .

INCOME TAX.

Section

1.

Income tax and super-tax for the year 1928-29.

2.

Discontinuance of charge to super-tax.

3.

Charge to sur-tax.

4.

Sur-tax for the year 1928-29.

5.

Amendment of section 157 of Income Tax Act, 1918.

6.

Certificate of payment of income tax under Schedules A and B.

7.

Exemption of persons in consular service of foreign state.

8.

Confirmation of Agreement.

9.

General notice to deliver lists, declarations or statements.

10.

Notices of assessments and time for giving notice of appeals.

Part II .

CUSTOMS AND EXCISE.

11.

Motor car duty.

12.

Drawback in respect of motor car duty.

13.

Exemptions from motor car duty.

14.

Further exemptions from motor car duty.

15.

Allowance of credit for motor car duty.

16.

Duty on empty glass bottles and empty glass jars.

17.

Duty on certain bottles and jars containing dutiable commodities.

18.

Continuance of new import duties.

19.

Continuance of additional duties on dried fruits.

20.

Amendment of section 15 of the Finance Act, 1924.

21.

Alteration of duties on sugar.

22.

Alteration of duties on articles made from or containing sugar, etc.

23.

Exemption of certain spirit varnish from duty.

24.

Exemption from duty of certain parts of hats.

25.

Remission of entertainments duty.

26.

Exemption of race meetings from entertainments duty.

27.

Exemption of Aonach Tailteann from entertainments duty.

28.

Extension of exemption of agricultural exhibitions from entertainments duty.

29.

Amendment of section 6 of the Customs and Inland Revenue Act, 1879.

Part III .

DEATH DUTIES.

30.

Repeal of section 16 of the Finance Act, 1907.

Part IV .

CORPORATION PROFITS TAX.

31.

Corporation profits tax on profits of foreign companies.

Part V .

MISCELLANEOUS AND GENERAL.

32.

Amendment of section 63 of the Finance Act, 1916.

33.

Unemployment insurance stamps.

34.

Care and management of taxes and duties.

35.

Repeals.

36.

Short title, construction and commencement.

First Schedule.

Agreement.

Second Schedule.

Sugar, Molasses, Glucose, Saccharin.—Rates of duties, drawbacks and allowances.

Third Schedule.

Enactments Repealed.

Acts Referred to

Finance Act, 1927

No. 18 of 1927

Finance Act, 1924

No. 27 of 1924

Finance Act, 1925

No. 28 of 1925

Adaptation of Enactments Act, 1922

No. 2 of 1922

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Number 11 of 1928.

FINANCE ACT, 1928.

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. [17th July, 1928.]

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