Finance Act, 1954

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Number 22 of 1954.


FINANCE ACT, 1954.


ARRANGEMENT OF SECTIONS

PART I.

Income Tax.

Section

1.

Income tax and sur-tax for the year 1954-55.

2.

Increase of personal allowance.

3.

Exemption where total income does not exceed £240, and marginal relief.

4.

Increase of deductions in respect of children.

5.

Cesser of section 3 of the Finance Act, 1935, in certain cases.

6.

Exemption of certain pensions from income tax.

7.

Amendment of section 3 of the Finance Act, 1925.

8.

Application of section 8 of the Finance Act, 1932.

9.

Application of section 4 of the Finance Act, 1950.

10.

Amendment of section 11 of the Finance Act, 1924.

11.

Amendment of section 3 of the Finance Act, 1941.

12.

Payment of interest on Electricity Supply Board and Córas Iompair Éireann securities.

PART II.

Customs and Excise.

13.

Beer—customs duties.

14.

Beer—excise duties.

15.

Matches—excise duty.

16.

Entertainments duty—rural areas.

17.

Boots and shoes—customs duties.

18.

Glucose and saccharin—customs and excise duties.

19.

Mats of straw, rush or grass—exemption from customs duty.

20.

Termination of certain customs duties.

PART III.

Corporation Profits Tax.

21.

Repeal of section 12 of the Finance Act, 1943.

PART IV.

Death Duties.

22.

Discharge of death duties by transfer of securities.

PART V.

Stamp Duties.

23.

Abolition of stamp duties on marriage licences and certain certificates.

24.

Use of adhesive stamps on attested, etc., copy or extract issued from the Land Registry.

25.

Alteration of stamp duties on conveyances and transfers of land.

26.

Alteration of stamp duties on leases.

27.

Exemption for certain receipts.

PART VI.

Miscellaneous and General.

28.

Capital Services Redemption Account.

29.

Repeals.

30.

Care and management of taxes and duties.

31.

Short title, construction and commencement.

FIRST SCHEDULE.

Excise Duty on Matches.

SECOND SCHEDULE.

Customs Duties Terminated.

THIRD SCHEDULE.

Enactments Repealed.


Acts Referred to

Finance Act, 1947

No. 15 of 1947

Finance Act, 1951

No. 15 of 1951

Finance Act, 1944

No. 18 of 1944

Finance Act, 1935

No. 28 of 1935

MacSwiney (Pension) Act, 1950

No. 30 of 1950

Pensions Act, 1952

No. 27 of 1952

Finance Act, 1925

No. 28 of 1925

Finance Act, 1950

No. 18 of 1950

Finance Act, 1932

No. 20 of 1932

Army Pensions Act, 1953

No. 23 of 1953

Finance Act, 1924

No. 27 of 1924

Finance Act, 1941

No. 14 of 1941

Finance Act, 1943

No. 16 of 1943

Finance Act, 1933

No. 15 of 1933

Finance Act, 1952

No. 14 of 1952

Finance Act, 1945

No. 20 of 1945

Finance Act, 1953

No. 21 of 1953

Finance Act, 1934

No. 31 of 1934

Finance (Agreement with United Kingdom) Act, 1938

No. 12 of 1938

Finance Act, 1946

No. 15 of 1946

Finance Act, 1926

No. 35 of 1926

Finance (No. 2) Act, 1947

No. 33 of 1947

Finance Act, 1949

No. 13 of 1949

Public Assistance Act, 1939

No. 27 of 1939

Health Act, 1947

No. 28 of 1947

Health Act, 1953

No. 26 of 1953

Finance (Customs Duties) (No. 4) Act, 1932

No. 34 of 1932

Finance (Customs and Excise Duties) Act, 1933

No. 52 of 1933

Finance Act, 1936

No. 31 of 1936

Finance Act, 1940

No. 14 of 1940

Finance Act, 1939

No. 18 of 1939

Finance Act, 1937

No. 18 of 1937

Finance Act, 1938

No. 25 of 1938

Courts of Justice Act, 1924

No. 10 of 1924

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Number 22 of 1954.


FINANCE ACT, 1954.


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. [13th July, 1954.]

BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS:—