Finance Act, 1949

Permanent Page URL

/static/images/base/harp.jpg

Number 13 of 1949.

FINANCE ACT, 1949.

ARRANGEMENT OF SECTIONS

Income Tax

Section
1.	Income tax and sur-tax for the year 1949–50.
2.	Amendment of Rule 4 of Rules applicable to Cases I and II of Schedule D.
3.	Extension of allowance for wear and tear of machinery.
4.	Amendment of section 19 of Finance Act, 1920.
5.	Amendment of section 20 of Finance Act, 1920.
6.	Amendment of section 21 of Finance Act, 1920.
7.	Amendment of section 22 of Finance Act, 1920.
8.	Amendment of section 2 of Finance Act, 1937.

PART II

Customs and Excise

9.	Cinematograph film.
10.	Firearm certificate.
11.	Spirits used for making power methylated spirits.
12.	Entertainments duty in respect of ball or dance.
13.	Exemption from entertainments duty.
14.	Wine.
15.	Preferential rates of cusoms duties on unmanufactured tobacco.
16.	Excise duty on tobacco.
17.	Rebate of duty in the case of hydrocarbon oil used in road rollers.

PART III

Death Duties

18.	Amendment of section 2 of the Finance Act, 1894.
19.	Relaxation of provisions of Finance Act, 1941, as to purchases of annuities, etc., from relatives.
20.	Estate duty where policies are kept up or effected under settlements.

PART IV

Corporation Profits Tax

21.	Agreement for reciprocal relief of double taxation in respect of corporation profits tax and United Kingdom profits tax.
22.	Cesser of increase of corporation profits tax on profits of foreign companies.
23.	Construction of this Part of this Act.

PART V

Stamp Duties

24.	Alteration of stamp duties on leases.
25.	Stamp duties on certain leases.
26.	Stamp duties on certain mortgages, etc.
27.	Stamp duties in the case of certain transactions effected before passing of this Act.

PART VI

Miscellaneous and General

28.	Transfer of money from the Road Fund to the Exchequer.
29.	Transition Development Fund.
30.	Hearings in camera.
31.	Care and management of taxes and duties.
32.	Short title, construction and commencement.

Acts Referred to
Finance Act, 1944	No. 18 of 1944
Finance Act, 1936	No. 31 of 1936
Finance Act, 1937	No. 18 of 1937
Finance Act, 1932	No. 20 of 1932
Firearms Act, 1925	No. 17 of 1925
Finance Act, 1925	No. 28 of 1925
Finance Act, 1946	No. 15 of 1946
Finance Act, 1948	No. 12 of 1948
Finance Act, 1924	No. 27 of 1924
Finance Act, 1934	No. 31 of 1934
Finance Act, 1935	No. 28 of 1935
Finance Act, 1942	No. 14 of 1942
Finance Act, 1941	No. 14 of 1941
Finance Act, 1928	No. 11 of 1928
Control of Manufactures Act, 1934	No. 36 of 1934
Finance (No. 2) Act, 1947	No. 33 of 1947
Finance Act, 1940	No. 14 of 1940

/static/images/base/harp.jpg

Number 13 of 1949.

FINANCE ACT, 1949.

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. [12th July, 1949.]

BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS:—

Finance Act, 1949 Permanent Page URL

Finance Act, 1949

Permanent Page URL