Finance Act, 1975

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Section

1.

Amendment of section 142 of Income Tax Act, 1967.

2.

Amendment of section 143 of Income Tax Act, 1967.

3.

Amendment of section 251 of Income Tax Act, 1967.

4.

Amendment of section 254 of Income Tax Act, 1967.

5.

Amendment of section 264 of Income Tax Act, 1967.

6.

Amendment of section 22 of Finance Act, 1971.

7.

Amendment of section 26 of Finance Act, 1971.

8.

Amendment of section 8 of Finance Act, 1973.

9.

Amendment of section 19 of Finance Act, 1973.

10.

Amendment of section 3 of Finance Act, 1974.

11.

Personal reliefs.

12.

Amendment of section 13 of Finance Act, 1974.

13.

Amendment of section 15 of Finance Act, 1974.

14.

Amendment of section 16 of Finance Act, 1974.

15.

Amendment of section 17 of Finance Act, 1974.

16.

Amendment of section 20 of Finance Act, 1974.

17.

Amendment of section 21 of Finance Act, 1974.

18.

Amendment of section 22 of Finance Act, 1974.

19.

Amendment of section 80 of Income Tax Act, 1967.

20.

Amendment of section 83 of Income Tax Act, 1967.

21.

Appeals against determinations under sections 83 to 85 of Income Tax Act, 1967.

22.

Provisions supplementary to sections 19 to 21.

23.

Amendment of section 69 of Finance Act, 1959.

24.

Continuance of certain exemptions from corporation profits tax.

25.

Amendment of section 542 of Income Tax Act, 1967.

26.

Amendment of section 9 of Finance Act, 1968.

27.

Amendment of section 35 of Finance Act, 1973.

28.

Interest on unpaid taxes.

29.

Adjustment of capital allowances by reference to value-added tax.

30.

Patent royalties: provisions supplemental to section 34 of Finance Act, 1973.

31.

Relief in respect of increase in stock values.

32.

Amendment of section 41 of Finance Act, 1974.

33.

Definition of “capital allowance”.

34.

Allowance in respect of certain buildings or structures.

35.

Amendment of certain enactments.

36.

Beer.

37.

Spirits.

38.

Tobacco.

39.

Wine.

40.

Table waters.

41.

Bets.

42.

Gaming licences.

43.

Gaming machine licence duty.

44.

Increase of dog duty and penalty for failure to pay dog duty.

45.

Confirmation of Orders and provision in relation to Imposition of Duties (No. 216) (Excise Duties) (Vehicles) Order, 1975.

46.

Amendment of Imposition of Duties Act, 1957.

47.

Abolition of death duties.

48.

Amendment of First Schedule to Stamp Act, 1891.

49.

Revocation of Order.

50.

Amendment of section 10 of Value-Added Tax Act, 1972.

51.

Amendment of section 11 of Value-Added Tax Act, 1972.

52.

Amendment of section 13 of Value-Added Tax Act, 1972.

53.

Amendment of Third Schedule to Value-Added Tax Act, 1972.

54.

Capital Services Redemption Account.

55.

Amendment of Provisional Collection of Taxes Act, 1927.

56.

Care and management of taxes and duties.

57.

Short title, construction and commencement.

Acts Referred to

Finance Act, 1974

1974, No. 27

Income Tax Act, 1967

1967, No. 6

Finance Act, 1972

1972, No. 19

Finance Act, 1973

1973, No. 19

Finance Act, 1971

1971, No. 23

Finance Act, 1959

1959, No. 18

Finance Act, 1929

1929, No. 32

Companies Act, 1963

1963, No. 33

Finance Act, 1968

1968, No. 33

Finance Act, 1970

1970, No. 14

Finance Act, 1962

1962, No. 15

Value-Added Tax Act, 1972

1972, No. 22

Finance (Taxation of Profits of Certain Mines) Act, 1974

1974, No. 17

Finance Act, 1920

1920, c. 18

Imposition of Duties (No. 200) (Customs and Excise Duties and Form of Tariff) Order, 1972

S.I. No. 220 of 1972

Finance Act, 1933

1933, No. 15

Imposition of Duties (No. 208) (Beer, Spirits and Tobacco) Order, 1973

S.I. No. 249 of 1973

Finance Act, 1926

1926, No. 35

Finance Act, 1932

1932, No. 20

Finance Act, 1934

1934, No. 31

Finance Act, 1969

1969, No. 21

Imposition of Duties (No. 213) (Customs Duties and Form of Customs Tariff) Order, 1974

S.I. No. 174 of 1974

Finance Act, 1966

1966, No. 17

Finance (New Duties) Act, 1916

1916, c. 11

Imposition of Duties (No. 187) (Customs and Excise Duties and Form of Tariff) Order, 1970

S.I. No. 268 of 1970

Finance Act, 1931

1931, No. 31

Gaming and Lotteries Act, 1956

1956, No. 2

Finance Act, 1956

1956, No. 22

Holidays (Employees) Act, 1973

1973, No. 25

Finance Act, 1925

1925, No. 28

Finance Act, 1963

1963, No. 23

Finance Act, 1941

1941, No. 14

Imposition of Duties Act, 1957

1957, No. 7

Finance Act, 1894

1894, c. 30

Legacy Duty Act, 1796

1796, c. 52

Succession Duty Act, 1853

1853, c. 51

Probate and Legacy Duties (Ireland) Act, 1814

1814, c. 92

Stamp Act, 1891

1891, c. 39

Imposition of Duties (No. 217) (Stamp Duty on Certain Instruments) Order, 1975

S.I. No. 27 of 1975

Finance Act, 1950

1950, No. 18

Provisional Collection of Taxes Act, 1927

1927, No. 7

Finance Act, 1964

1964, No. 15