Finance Act, 1935

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Number 28 of 1935.

FINANCE ACT, 1935.

ARRANGEMENT OF SECTIONS

Income Tax.

Section
1.	Income tax and sur-tax for the year 1935-36.
2.	Income tax on newly-built houses.
3.	Increase in valuations for purposes of Schedule A.
4.	Income tax on certain quarries.
5.	Amendments of the Income Tax Act, 1918, in relation to citizens of Saorstát Eireann.
6.	Assessment of builders' profits.
7.	Amendment of section 7 of the Finance Act, 1932.
8.	Persons resident; outside Saorstát Eireann.
9.	Granting of allowances, deductions, and reliefs by certain officers.

PART II.

Customs and Excise.

10.	Imposition of duties in the First Schedule.
11.	Imposition of duties in the Second Schedule.
12.	Alteration of duties on sugar.
13.	Alteration of duties on articles made from or containing sugar, etc.
14.	Duties on fruit.
15.	Duty on fruit imported in syrup.
16.	Duty on cutlery.
17.	Duty on clocks.
18.	Duty on tea.
19.	Duty on wheat.
20.	Duty on tobacco.
21.	Duties on hydrocarbon oil.
22.	Amendment of duty on boots and shoes.
23.	Exemption from duty of wireless telegraphy apparatus for the blind.
24.	Entertainments duty in respect of cinematographic exhibitions.
25.	Amendment of exemption from entertainments duty.
26.	Termination of certain duties of customs.
27.	Amendments of certain Finance Acts.
28.	Reimportation after undergoing process abroad.
29.	Penalty for false statement in relation to excise duty.

PART III.

Death Duties.

30.	Assessment of personal representatives of persons liable to death duty.
31.	Assessment of duty on failure to deliver an account.
32.	Death duty in case of certain property previously subject to an annuity, etc.
33.	Payment of money standing in names of two or more persons.

PART IV.

Corporation Profits Tax.

34.	Continuance of certain exemptions from corporation profits tax.

PART V.

Miscellaneous and General.

35.	Amendment of Section 42 of the Finance Act, 1920.
36.	Amendment of First Schedule to Stamp Act, 1891.
37.	Extension of section 10 of the Finance Act, 1901, to import licence fees.
38.	Care and management of taxes and duties.
39.	Short title, construction, and commencement.

FIRST SCHEDULE.

Certain Customs Duties.

SECOND SCHEDULE.

Further Customs Duties.

THIRD SCHEDULE.

Sugar, Molasses, Glucose, Saccharin: Rates of Duties, Drawbacks and Allowances.

FOURTH SCHEDULE.

Duty on raw fruit.

FIFTH SCHEDULE.

Duties on tobacco.

SIXTH SCHEDULE.

Duties on boots and shoes.

SEVENTH SCHEDULE.

Termination of certain duties of customs.

EIGHTH SCHEDULE.

Amendments of certain Finance Acts.

Acts Referred to
Finance Act, 1934	No. 31 of 1934
Finance Act, 1925	No. 28 of 1925
Local Government Act, 1927	No. 3 of 1927
Finance Act, 1929	No. 32 of 1929
Finance Act, 1932	No. 20 of 1932
Aliens Act, 1935	No. 14 of 1935
Finance Act, 1931	No. 31 of 1931
Customs Duties (Preferential Rates) Act, 1934	No. 19 of 1934
Finance (Customs Duties) (No. 4) Act, 1931	No. 43 of 1931
Finance Act, 1926	No. 35 of 1926
Finance Act, 1933	No. 15 of 1933
Finance Act, 1924	No. 27 of 1924
Finance (Customs Duties) (No. 2) Act, 1931	No. 39 of 1931
Finance (Customs Duties) (No. 4) Act, 1932	No. 34 of 1932
Finance (Customs and Excise Duties) Act, 1933	No. 52 of 1933
Finance (Miscellaneous Provisions) Act, 1935	No. 7 of 1935

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Number 28 of 1935.

FINANCE ACT, 1935.

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, 1935.]

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

Finance Act, 1935 Permanent Page URL

Finance Act, 1935

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