Finance (Increase of Income Tax) Act, 1931

/static/images/base/harp.jpg


Number 41 of 1931.


FINANCE (INCREASE OF INCOME TAX) ACT, 1931.


ARRANGEMENT OF SECTIONS

Section

1.

Increase of income tax for the year 1931–32.

2.

Validation of deductions.

3.

Automatic variation of tax charged in assessments.

4.

Making good insufficient deductions.

5.

Modification of section 211 of the Income Tax Act, 1918.

6.

Limitation of preceding provisions.

7.

Care and management of tax.

8.

Short title and construction.


Act Referred to

Finance Act, 1931

No. 31 of 1931

/static/images/base/harp.jpg


Number 41 of 1931.


FINANCE (INCREASE OF INCOME TAX) ACT, 1931.


AN ACT TO CHARGE INCOME TAX FOR THE YEAR BEGINNING ON THE 6th DAY OF APRIL, 1931, AT AN INCREASED RATE AND TO MAKE SUCH MODIFICATIONS IN THE LAW RELATING TO INCOME TAX AS MAY BE NECESSARY FOR GIVING EFFECT TO SUCH CHARGE. [20th November, 1931.]

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