Finance Act, 1943

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Number 16 of 1943.

FINANCE ACT, 1943.

ARRANGEMENT OF SECTIONS

Income Tax.

Section
1.	Income tax and sur-tax for the year 1943-44.
2.	Amendment of section 3 of the Finance Act, 1941.
3.	Allowance in respect of machinery temporarily out of use.
4.	Computation of losses in certain cases.
5.	Amendment of Rule 11 of the Rules applicable to Cases I and II of Schedule D.
6.	Extension of exemptions in relation to National Health Insurance.
7.	Certificates of charge of The Agricultural Credit Corporation, Limited.

PART II.

Customs and Excise.

8.	Passenger aircraft licences.
9.	Sale of tobacco on aircraft.
10.	Amendments of entertainments duty.
11.	Power to refund or remit duty in certain circumstances.

PART III.

Corporation Profits Tax.

12.	Amendment of section 47 of the Finance Act, 1932.
13.	Amendment of certain provisions relating to computation of profits.

PART IV.

Stamp Duties.

14.	Stamp duty on certain voluntary conveyances and transfers.
15.	Exemption of certain certificates of indebtedness from stamp duty.
16.	Stamp duties on certificates of charge issued by The Agricultural Credit Corporation, Limited.

PART V.

Miscellaneous and General.

17.	Re-constitution of the Savings Certificates (Interest Charge Equalisation) Fund.
18.	Duration of imprisonment for non-payment of a tax or duty.
19.	Transfer of money from the Road Fund to the Exchequer.
20.	Care and management of taxes and duties.
21.	Short title, construction, and commencement.

Acts Referred to
Finance Act, 1941	No. 14 of 1941
Finance Act, 1929	No. 32 of 1929
National Health Insurance Act, 1933	No. 13 of 1933
Agricultural Credit Act, 1929	No. 30 of 1929
Intoxicating Liquor Act, 1943	No. 7 of 1943
Finance Act, 1932	No. 20 of 1932
Finance Act, 1942	No. 14 of 1942
Finance (Customs and Stamp Duties) Act, 1929	No. 5 of 1929
Central Bank Act, 1942	No. 22 of 1942

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Number 16 of 1943.

FINANCE ACT, 1943.

AN ACT TO CHARGE AND IMPOSE CERTAIN DUTIES OF 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. [25th May, 1943.]

BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS:—

Finance Act, 1943 Permanent Page URL

Finance Act, 1943

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