Finance Act, 1931

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Number 31 of 1931.

FINANCE ACT, 1931.

ARRANGEMENT OF SECTIONS

Income Tax.

Section
1.	Income tax and sur-tax for the year 1931-32.
2.	Amendment of section 8 of the Finance Act, 1925.
3.	Exemption of certain moneys payable to hospitals.
4.	Proceedings in respect of certain penalties.

PART II.

Customs and Excise.

5.	Duty on mineral hydrocarbon light oils.
6.	Additional duties on sugar.
7.	Alteration of duty on sugar confectionery.
8.	Alteration of duties on articles made from or containing sugar, etc.
9.	Alteration of duty on cocoa preparations.
10.	Continuance of new import duties.
11.	Continuance of additional duties on dried fruits.
12.	Drawback on component parts of bedsteads.
13.	Exemption from motor car duty.
14.	Re-importation of woven tissues.
15.	Application of section 10 of the Finance Act, 1901.
16.	Duty on fish sales licences.
17.	Bookmakers' licence duty.
18.	Registered bookmaking premises duty.
19.	Duty on moneylenders' licences.
20.	Exemption from duty on bets.
21.	Alteration of rates of entertainments duty.
22.	Exemption of stage plays, etc. from entertainments duty.
23.	Exemption from entertainments duty of certain entertainments which include music.
24.	Further exemptions in respect of hawkers' licences.
25.	Provisions as to excise duties on sugar.

PART III.

Death Duties.

26.	Estate duty on property in which deceased had a life interest in case of transfer to a company.
27.	Increase of rates of estate duty.
28.	Exemption from death duties of objects of national, etc., interest.
29.	Exemption from succession duty.

PART IV.

Corporation Profits Tax.

30.	Amendment of section 33 of the Finance Act, 1929.

PART V.

Miscellaneous and General.

31.	Exemption from stamp duty on receipts.
32.	Stamp duty on statements as to capital of companies, etc.
33.	Local Loans Fund.
34.	Disposition of part of the surplus annual income of the Irish Church Temporalities Fund.
35.	Labourers' Cottages Fund.
36.	Care and management of taxes.
37.	Repeals.
38.	Short title, construction and commencement.

FIRST SCHEDULE.

SUGAR, MOLASSES, GLUCOSE AND SACCHARIN—RATES OF DUTIES, DRAWBACKS AND ALLOWANCES.

SECOND SCHEDULE.

Scale of Rates of Estate Duty.

THIRD SCHEDULE.

Enactments Repealed.

Acts Referred to
Finance Act, 1929	No. 32 of 1929
Finance Act, 1925	No. 28 of 1925
Public Charitable Hospitals (Temporary Provisions) Act, 1930	No. 12 of 1930
Finance Act, 1924	No. 27 of 1924
Finance Act, 1926	No. 35 of 1926
Finance Act, 1928	No. 11 of 1928
Finance Act, 1930	No. 20 of 1930
Finance (Customs and Stamp Duties) Act, 1929	No. 5 of 1929
Local Authorities (Combined Purchasing) Act, 1925	No. 20 of 1925
Sea Fisheries Act, 1931	No. 4 of 1931

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Number 31 of 1931.

FINANCE ACT, 1931.

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. [30th July, 1931.]

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

Finance Act, 1931 Permanent Page URL

Finance Act, 1931

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