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Finance Act, 1953

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Number 21 of 1953.

FINANCE ACT, 1953.

ARRANGEMENT OF SECTIONS

PART I.

INCOME TAX.

Section

1.

Income tax and sur tax for the year 1953–54.

2.

Amendment of section 32 of Income Tax Act, 1918.

3.

Relief in certain cases.

PART II.

EXCISE.

4.

Entertainments duty—rates in the case of cinematographic exhibitions.

5.

Entertainments duty—exemptions.

6.

Entertainments duty—repayments in the case of certain cinematographic exhibitions.

7.

Entertainments duty—amendment of section 13 of Finance Act, 1949.

8.

Amendment of Finance (Excise Duties) (Vehicles) Act, 1952.

PART III.

CORPORATION PROFITS TAX.

9.

Continuance of certain exemptions from corporation profits tax.

PART IV.

UNREMITTABLE INCOME: INCOME TAX, SUR-TAX AND CORPORATION PROFITS TAX.

10.

Unremittable income.

11.

Construction of this Part of this Act.

PART V.

STAMP DUTIES.

12.

Exchanges.

13.

Exemption for certain receipts.

14.

Refund of stamp duties in certain cases.

PART VI.

MISCELLANEOUS AND GENERAL.

15.

Capital Services Redemption Account.

16.

Discharge of death duties by transfer of 5% National Loan, 1962/72.

17.

Amendment of section 2 of Public Revenue and Consolidated Fund Charges Act, 1854.

18.

Care and management of taxes and duties.

19.

Short title, construction and commencement.

Acts Referred to

Finance Act, 1941

No. 14 of 1941

Finance Act, 1948

No. 12 of 1948

Finance Act, 1943

No. 16 of 1943

Finance Act, 1949

No. 13 of 1949

Finance Act, 1951

No. 15 of 1951

Finance (Excise Duties) (Vehicles) Act, 1952

No. 24 of 1952

Mental Treatment Act, 1945

No. 19 of 1945

Finance Act, 1929

No. 32 of 1929

Finance Act, 1931

No. 31 of 1931

Finance Act, 1932

No. 20 of 1932

Finance Act, 1950

No. 18 of 1950

Finance (No. 2) Act, 1947

No. 33 of 1947

Finance Act, 1952

No. 14 of 1952

Finance Act, 1926

No. 35 of 1926

Finance Act, 1935

No. 28 of 1935

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Number 21 of 1953.

FINANCE ACT, 1953.

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. [28th July, 1953.]

BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS:—