Finance (No. 2) Act, 1939

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Number 33 of 1939.

FINANCE (No. 2) ACT, 1939.

ARRANGEMENT OF SECTIONS

INCOME TAX.

Section
1.	Deductions of income tax after 5th April, 1940.

PART II .

CUSTOMS AND EXCISE.

2.	Alteration of duties on sugar.
3.	Alteration of duties on articles made from or containing sugar, etc.
4.	Alteration of rates of duty on tobacco.
5.	Alteration of rates of customs duties on beer.
6.	Alteration of rates of excise duties on beer.
7.	Alteration of rates of duties on spirits.

PART III .

DEATH DUTIES.

8.	Increase of certain rates of estate duty.

PART IV .

GENERAL.

9.	Care and management of taxes and duties.
10.	Short title and construction.

FIRST SCHEDULE.

Sugar, Molasses, Glucose, Saccharin—Rates of duties, drawbacks and allowances

SECOND SCHEDULE.

Duties on tobacco

THIRD SCHEDULE.

Spirits (rates of ordinary customs duty)

Acts Referred to
Provisional Collection of Taxes Act, 1927	No. 7 of 1927
Finance Act, 1932	No. 20 of 1932
Finance Act, 1925	No. 28 of 1925
Finance Act, 1931	No. 31 of 1931
Finance Act, 1933	No. 15 of 1933
Finance Act, 1936	No. 31 of 1936
Finance Act, 1939	No. 18 of 1939
Finance Act, 1934	No. 31 of 1934
Finance Act, 1926	No. 35 of 1926

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Number 33 of 1939.

FINANCE (No. 2) ACT, 1939.

AN ACT TO AMEND THE LAW RELATING TO INCOME TAX, TO CHARGE AND IMPOSE CERTAIN DUTIES OF CUSTOMS AND EXCISE, AND TO INCREASE THE RATES OF CERTAIN OTHER SUCH DUTIES AND CERTAIN RATES OF ESTATE DUTY, AND FOR THOSE PURPOSES TO AMEND THE LAW RELATING TO CUSTOMS AND INLAND REVENUE, INCLUDING EXCISE. [14th December, 1939.]

BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS:—

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Finance (No. 2) Act, 1939

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