Finance Act, 1948

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Number 12 of 1948.


FINANCE ACT, 1948.


ARRANGEMENT OF SECTIONS

Part I.

Income Tax.

Section

1.

Income tax and sur-tax for the year 1948–49.

2.

Confirmation of agreement on double taxation.

Part II.

Customs and Excise.

3.

Mineral hydrocarbon light oils.

4.

Hydrocarbon oil.

5.

Wine.

6.

Beer—customs duties.

7.

Beer—excise duties.

8.

Tobacco.

9.

Sugar confectionery—licensing provision.

10.

Entertainments duty.

Part III.

Stamp Duties.

11.

Exemption from stamp duties of Ministers of State.

12.

Exemption for customs bonds in relation to airborne goods.

Part IV.

Miscellaneous and General.

13.

Transfer of money from the Road Fund to the Exchequer.

14.

Interest on deposits in Post Office Savings Bank.

15.

Transition Development Fund.

16.

Repeals.

17.

Orders to cease to have effect.

18.

Care and management of taxes and duties.

19.

Short title, construction and commencement.


FIRST SCHEDULE.

SECOND SCHEDULE.

Part I.

Customs.

Part II.

Excise.

THIRD SCHEDULE.

Enactments repealed.

FOURTH SCHEDULE.

Orders ceasing to have effect.


Acts Referred to

Finance Act, 1926

No. 35 of 1926

Finance Act, 1928

No. 11 of 1928

Finance (Customs Duties) (No. 4) Act, 1931

No. 43 of 1931

Finance Act, 1946

No. 15 of 1946

Finance (Miscellaneous Provisions) Act, 1935

No. 7 of 1935

Finance Act, 1935

No. 28 of 1935

Finance (No. 2) Act, 1947

No. 33 of 1947

Finance Act, 1933

No. 15 of 1933

Finance Act, 1932

No. 20 of 1932

Finance Act, 1934

No. 31 of 1934

Finance Act, 1940

No. 14 of 1940

Finance (Customs Duties) (No. 2) Act, 1932

No. 11 of 1932

Finance (Agreement with United Kingdom) Act, 1938

No. 12 of 1938

Finance Act, 1931

No. 31 of 1931

Finance Act, 1936

No. 31 of 1936

Finance Act, 1947

No. 15 of 1947

Emergency Imposition of Duties (No. 229) Order, 1948

S.I. No. 52 of 1948

Emergency Imposition of Duties (No. 230) Order, 1948

S.I. No. 68 of 1948

Emergency Imposition of Duties (No. 231) Order, 1948

S.I. No. 69 of 1948

Emergency Imposition of Duties (No. 232) Order, 1948

S.I. No. 70 of 1948

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Number 12 of 1948.


FINANCE ACT, 1948.


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. [7th July, 1948.]

BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS:—