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Finance Act, 1929

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Number 32 of 1929.

FINANCE ACT, 1929.

ARRANGEMENT OF SECTIONS

PART I.

Income Tax.

Section

1.

Income Tax and sur-tax for the year 1929-30.

2.

Debentures, etc., of The Agricultural Credit Corporation, Limited.

3.

Assessments under Schedules A and B.

4.

Assessments under Schedules D and E.

5.

Appeals against assessments to income tax.

6.

Granting of allowance, deduction, or relief.

7.

Amendment of statutory forms by the Revenue Commissioners.

PART II.

Change of Basis of Assessment to Income Tax.

8.

Assessment of certain properties under Case I. of Schedule D.

9.

Assessment under Schedule D on profits of preceding year.

10.

Income chargeable under Case III. of Schedule D.

11.

Income from foreign securities and foreign possessions.

12.

Discontinuance of trades, etc.

13.

Amendment of Rule 11 of Rules applicable to Cases I. and II. of Schedule D.

14.

Relief in respect of certain losses.

15.

Period of computation of profits and gains.

16.

Apportionment of profits.

17.

Change or basis of assessment for Schedule E.

18.

Modifications in relation to relief from double taxation.

19.

Consequential and minor amendments of the Income Tax Acts.

20.

Construction and commencement of Part II and repeals.

PART III.

Customs and Excise.

21.

Continuance of new import duties.

22.

Continuance of additional duties on dried fruits.

23.

Exemptions from duty on woven tissues of wool or worsted.

24.

Amendment of Section 17 of the Finance Act, 1928.

25.

Increase of duties on certain mechanically propelled vehicles.

26.

Duty on game-dealer's licences.

27.

Amendment of Section 102 of the Spirits Act, 1880.

28.

Bottling of foreign wines for home consumption.

29.

Inspection of machines for sale of certain goods.

30.

Interpretation of Sections 25 and 26 of the Finance Act, 1926.

31.

Removal and detention of documents.

32.

False returns in relation to duty on bets.

PART IV.

Corporation Profits Tax.

33.

Continuance of certain exemptions from corporation profits tax.

PART V.

Miscellaneous and General.

34.

Savings Certificates (Interest Charge Equalisation) fund.

35.

Relief from double duty on solicitors' certificates.

36.

Amendment of Section 5 of Finance (Customs and Stamp Duties) Act, 1929.

37.

Relief of debentures, etc., of the Agricultural Credit Corporation Limited.

38.

Care and management of taxes.

39.

Repeals.

40.

Short title, construction and commencement.

FIRST SCHEDULE.

SECOND SCHEDULE.

THIRD SCHEDULE.

FOURTH SCHEDULE.

FIFTH SCHEDULE.

SIXTH SCHEDULE.

Acts Referred to

Finance Act, 1924

No. 27 of 1924

Finance Act, 1923

No. 21 of 1923

Finance Act, 1927

No. 18 of 1927

Finance Act, 1928

No. 11 of 1928

Finance (Customs and Stamp Duties) Act, 1929

No. 5 of 1929

Finance Act, 1926

No. 35 of 1926

Adaptation of Enactments Act, 1922

No. 2 of 1922

Agricultural Credit Act, 1927

No. 24 of 1927

Finance Act, 1925

No. 28 of 1925

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Number 32 of 1929.

FINANCE ACT, 1929.

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. [1st August, 1929.]

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