Finance Act, 1940

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Section

1.

Income tax and sur-tax for the year 1940-41.

2.

Rates of sur-tax for the year 1939-40.

3.

Amendment of section 20 of the Finance Act, 1922.

4.

Amendment of section 21 of the Finance Act, 1922.

5.

Deduction of tax from dividends.

6.

Amendment of section 21 of the Finance Act, 1920.

7.

Amendment of section 32 of the Finance Act, 1921.

8.

Exemptions and allowances consequent upon section 59 of the Air-raid Precautions Act, 1939.

9.

Imposition of duties in the First Schedule.

10.

Excise duty on cider and perry.

11.

Customs duty on cider and perry.

12.

Duty on licences for export of salmon and trout.

13.

Termination of the duty on butter.

14.

Amendment of section 16 of the Finance Act, 1932.

15.

Amendment of section 41 of the Finance Act, 1932.

16.

Registered book-making premises duty.

17.

Rebate on hard pressed tobacco.

18.

Amendment of section 21 of the Finance Act, 1935.

19.

Amendments of certain Finance Acts.

20.

Licences to import without payment of certain customs duties.

21.

Termination of certain customs duties.

22.

Powers of members of the Defence Forces.

23.

Amendment of section 2 (1) of the Finance Act, 1894.

24.

Amendment of section 2 (2) of the Finance Act, 1894.

25.

Amendment of section 7 of the Finance Act, 1894.

26.

Deduction from estate duty in certain cases.

27.

Transfer of money from the Road Fund to the Exchequer.

28.

Judgments for the recovery of a tax or duty.

29.

The Post Office Savings Bank.

30.

Savings certificates.

31.

Trustee savings banks.

32.

Care and management of taxes and duties.

33.

Short title, construction, and commencement.

Acts Referred to

Finance Act, 1939

No. 18 of 1939

Finance Act, 1938

No. 25 of 1938

Finance Act, 1925

No. 28 of 1925

Air-raid Precautions Act, 1939

No. 21 of 1939

Finance (Agreement with United Kingdom) Act, 1938

No. 12 of 1938

Fisheries Act, 1939

No. 17 of 1939

Finance (Customs Duties) Act, 1931

No. 14 of 1931

Finance (Customs Duties) Act, 1934

No. 18 of 1934

Finance Act, 1931

No. 31 of 1931

Betting Act, 1931

No. 27 of 1931

Finance Act, 1935

No. 28 of 1935

Finance Act, 1932

No. 20 of 1932

Finance Act, 1924

No. 27 of 1924

Finance Act, 1934

No. 31 of 1934

Finance Act, 1936

No. 31 of 1936

Finance Act, 1933

No. 15 of 1933

Emergency Imposition of Duties Act, 1932

No. 16 of 1932

Finance Act, 1937

No. 18 of 1937

Finance (Customs and Excise Duties) Act, 1933

No. 52 of 1933

Finance (Customs Duties) (No. 4) Act, 1932

No. 34 of 1932