Finance Act, 1925

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Number 28 of 1925.

FINANCE ACT, 1925.

ARRANGEMENT OF SECTIONS

INCOME TAX

Section
1.	Income tax and super-tax for 1925-26.
2.	Continuance of exemption of income of charities in Great Britain and Northern Ireland.
3.	Exemption of certain military pensions and gratuities.
4.	Exemption of certain profits of agricultural societies.
5.	Word “interest” to include “payment”.
6.	Relief from tax assessed on income under Case V. of Schedule D.
7.	Liability of citizens occasionally residing abroad.
8.	Extension of certain time limits.
9.	Extension of times for claiming certain reliefs, etc.
10.	Certain amendments in relation to penalties.
11.	Rate of tax at which certain repayments are to be made.
12.	Right of appeal on questions of domicile, residence, and ordinary residence.
13.	Explanation of income tax, deduction to be annexed to dividend warrants, etc.
14.	Remuneration of persons entrusted with the payment of interest, etc.
15.	Declaration as to effect of section 69 of Local Government Act, 1925.

PART II

CUSTOMS AND EXCISE

16.	Duty on personal clothing and wearing apparel.
17.	Duty on blanketing and blankets.
18.	Duty on bedsteads and furniture.
19.	Duty on empty glass bottles and empty glass jars.
20.	Duty on glass bottles and jars containing dutiable commodities.
21.	Duty on articles made from or containing sugar, etc.
22.	Additional duty on toilet soaps.
23.	Continuance of new import duties.
24.	Continuance of additional duties on dried fruits.
25.	Amendment of section 15 of the Finance Act, 1924.
26.	Reduced customs duties on sugar.
27.	Reduced excise duties on sugar.
28.	Reduced excise duty on cider and perry.
29.	Exemption of certain games, etc., from entertainments duty.
30.	Exemption of certain exhibitions of pictures, etc., from entertainments duty.
31.	Abolition of customs duties on tea.
32.	Abolition of customs duties on coffee.
33.	Abolition of customs duties on cocoa.
34.	Abolition of customs and excise duties on chicory.
35.	Drawback on cocoa preparations.
36.	Abolition of excise duty on coffee and chicory substitutes.
37.	Excise duty on dogs.
38.	Production of dog licences.
39.	Penalties and offences in relation to dog duty.
40.	Firearm certificate duty.
41.	Registered firearms dealers' duty.
42.	Salmon dealers' licence duty.
43.	Collection of firearm certificate and salmon dealers' licence duties.
44.	Determination of value of dutiable articles.

PART III

CORPORATION PROFITS TAX

45.	Increase of exemption from Corporation profits tax.

PART IV

STAMP DUTIES

46.	Ad valorem stamp duty in case of foreign currency.
47.	Exemption from stamp duty of certain thrift certificates.

PART V

MISCELLANEOUS AND GENERAL

48.	Certain particulars to be evidence in certain appeals.
49.	Repeals.
50.	Short title, construction and commencement.

FIRST SCHEDULE

Rates of Sugar, etc., Duties, Drawbacks, and Allowances

SECOND SCHEDULE

Rates of Firearm Certificate Duty

THIRD SCHEDULE

Enactments Repealed

Acts Referred to
Finance Act, 1924	No. 27 of 1924
Army Pensions Act, 1923	No. 26 of 1923
Double Taxation (Relief) Act, 1923	No. 8 of 1923
Finance Act, 1923	No. 21 of 1923
Local Government Act, 1925	No. 5 of 1925
Adaptation of Enactments Act, 1922	No. 2 of 1922

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Number 28 of 1925.

FINANCE ACT, 1925.

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. [11th July, 1925.]

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

Finance Act, 1925 Permanent Page URL

Finance Act, 1925

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