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Finance (Miscellaneous Provisions) Act, 1958

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Number 28 of 1958.

FINANCE (MISCELLANEOUS PROVISIONS) ACT, 1958.

ARRANGEMENT OF SECTIONS

PART I.

Preliminary And General.

Section

1.

Short Title.

2.

Interpretation.

PART II.

Temporary Relief from Taxation.

3.

Exempted trading operations.

4.

Disregard of profits or gains, or losses, in the case of exempted trading operations.

5.

Transactions between associated persons.

6.

Delivery of statements, etc.

7.

Exception from Part III of Finance (Miscellaneous Provisions) Act, 1956.

8.

Reduction of certain deductions.

9.

Dividends.

10.

Provision with respect to certain payments.

PART III.

Customs and Excise.

11.

Duty on certain goods brought from airport into another part of the State.

12.

Application of certain provisions.

13.

Missing dutiable goods.

14.

Care and management of duties.

Acts Referred to

Customs-free Airport Act, 1947

1947, No. 5

Finance Act, 1920

1920, c. 18

Finance Act, 1946

1946, No. 15

Finance Act, 1956

1956, No. 22

Finance (Miscellaneous Provisions) Act, 1956

1956, No. 47

Finance Act, 1957

1957, No. 20

Finance Act, 1940

1940, No. 14

Finance Act, 1925

1925, No. 28

Finance Act, 1946

1946, No. 15

Customs-free Airport Act, 1947

1947, No. 5

Finance Act, 1932

1932, No. 20

Customs-free Airport Act, 1947

1947, No. 5

Finance Act, 1919

1919, c. 32

Finance (Agreement with United Kingdom) Act, 1938

1938, No. 12

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Number 28 of 1958.

FINANCE (MISCELLANEOUS PROVISIONS) ACT, 1958.

AN ACT TO PROVIDE FOR TEMPORARY RELIEF FROM TAXATION IN RELATION TO PROFITS FROM CERTAIN TRADING ACTIVITIES OF CERTAIN COMPANIES TRADING WITHIN THE CUSTOMS-FREE AIRPORT ESTABLISHED UNDER THE CUSTOMS-FREE AIRPORT ACT, 1947 , TO PROVIDE FOR VARIATIONS OF THE DUTIES OF CUSTOMS AND EXCISE IN RESPECT OF CERTAIN ARTICLES BROUGHT FROM THAT AIRPORT INTO ANY OTHER PART OF THE STATE, TO AMEND THE LAW RELATING TO CUSTOMS AND INLAND REVENUE (INCLUDING EXCISE) AND TO PROVIDE FOR OTHER MATTERS CONNECTED WITH THE MATTERS AFORESAID. [25th November, 1958.]

BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS:—