Finance Act, 1947

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Number 15 of 1947.

FINANCE ACT, 1947.

ARRANGEMENT OF SECTIONS

Income Tax.

Section
1.	Income tax and sur-tax for the year 1947–48.
2.	Alteration of personal allowances.
3.	Amendments as to liability of assurance companies.
4.	Amendment of Rule 6 of Miscellaneous Rules applicable to Schedule D.

PART II.

Customs and Excise.

5.	Imposition of duties in the First Schedule.
6.	Alteration of rates of duty on tobacco.
7.	Amendments of certain Finance Acts.
8.	Termination of certain customs duties.
9.	Licences to import without payment of customs duties.
10.	Amendments of entertainments duty.
11.	Duty on auctioneers' licences.
12.	Duty on auction permits.
13.	Duty on house agents' licences.

PART III.

Corporation Profits Tax.

14.	Continuance of certain exemptions from corporation profits tax.
15.	Provisions in respect of deductions for the remuneration of directors in relation to corporation profits tax.
16.	Relief for losses on sale of stock.
17.	Construction of Part III of this Act.

PART IV.

Stamp Duties.

18.	Increase of stamp duties on transfers of stock and marketable securities.
19.	Exemption from stamp duty of instruments effectuating transfer of certain assurance business.

PART V.

Miscellaneous and General.

20.	Repeal of Revenue (No. 1) Act, 1861.
21.	Care and management of taxes and duties.
22.	Short title, construction and commencement.

Acts Referred to
Finance Act, 1939	No. 18 of 1939
Finance (Agreement with United Kingdom) Act, 1938	No. 12 of 1938
Finance Act, 1934	No. 31 of 1934
Finance Act, 1941	No. 14 of 1941
Finance Act, 1940	No. 14 of 1940
Finance Act, 1936	No. 31 of 1936
Auctioneers and House Agents Act, 1947	No. 10 of 1947
Finance Act, 1929	No. 32 of 1929
Finance Act, 1931	No. 31 of 1931
Finance Act, 1944	No. 18 of 1944
Finance Act, 1946	No. 15 of 1946
Finance Act, 1942	No. 14 of 1942
Finance Act, 1943	No. 16 of 1943
Finance Act, 1937	No. 18 of 1937
Finance Act, 1932	No. 20 of 1932
Emergency Imposition of Duties (No. 223) Order, 1941	S.R. & O., No. 464 of 1941
Emergency Imposition of Duties (No. 41) Order, 1934	S.R. & O., No. 164 of 1934
Emergency Imposition of Duties (No. 157) Order, 1938	S.R. & O., No. 240 of 1938
Finance Act, 1935	No. 28 of 1935
Finance Act, 1933	No. 15 of 1933

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Number 15 of 1947.

FINANCE ACT, 1947.

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. [9th July, 1947.]

BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS:—

Finance Act, 1947 Permanent Page URL

Finance Act, 1947

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