Finance Act, 1955

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Number 13 of 1955.

FINANCE ACT, 1955.

ARRANGEMENT OF SECTIONS

INCOME TAX.

Section
1.	Income tax and sur-tax for the year 1955-56.
2.	Increase of deductions in respect of children and of limit of income of child.
3.	Amendment as to exemption from income tax of profits of trades carried on by charities.
4.	Relief in respect of payments for insurance against expenses of sickness.
5.	Payment of interest on stock of council of county, corporation of county or other borough or council of urban district.

Part II .

CUSTOMS AND EXCISE.

6.	Increase of rebate on beer brewed from home malted cereals.
7.	Entertainments duty-entertainment in patent theatre consisting partly of cinematographic exhibition and partly of personal performance.
8.	Termination of customs duty on galvanized corrugated iron or steel.
9.	Amendment of Finance (Excise Duties) (Vehicles) Act, 1952.

Part III .

DEATH DUTIES.

10.	Confirmation of Agreement set forth in First Schedule.
11.	Certificate prospective amount of estate duty.
12.	Aggregation of certain policies of assurance, etc.
13.	Aggregation where property of the deceased does not exceed ten thousand pounds.

Part IV .

RELIEF OF DOUBLE TAXATION: INCOME TAX, SUR-TAX AND CORPORATION PROFITS TAX.

14.	Confirmation of Agreement set forth in Second Schedule.
15.	Construction of this part of this Act.

PART V .

STAMP DUTIES.

16.	Termination of stamp duty on yearly certificates of notaries public.
17.	Credit-sale agreements.

Part VI .

MISCELLANEOUS AND GENERAL.

18.	Capital services Redemption Account.
19.	Repeals.
20.	Care and management of taxes and duties.
21.	Short title, construction and commencement.

FIRST SCHEDULE

Agreement between the Government of Ireland and the Government of Canada for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Duties on the Estates of Deceased Persons

SECOND SCHEDULE

Reciprocal Relief of Double Taxation in respect of Irish Income Tax, Sur-Tax and Corporation Profits Tax and Canadian Income Taxes, including Surtaxes

THIRD SCHEDULE

Enactments Repealed

Acts Referred to
Finance Act, 1954	No. 22 of 1954
Local Government Act, 1946	No. 24 of 1946
Finance Act, 1924	No. 27 of 1924
Finance Act, 1932	No. 20 of 1932
Finance Act, 1940	No. 14 of 1940
Finance Act, 1952	No. 14 of 1952
Finance Act, 1948	No. 12 of 1948
Finance (Excise Duties) (Vehicles) Act, 1952	No. 24 of 1952
Finance Act, 1941	No. 14 of 1941
Finance Act, 1949	No. 13 of 1949
Hire-Purchase Act, 1946	No. 16 of 1946
Finance Act, 1950	No. 18 of 1950
Finance Act, 1943	No. 16 of 1943

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Number 13 of 1955.

FINANCE ACT, 1955.

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, 1955.]

BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS:—

Finance Act, 1955 Permanent Page URL

Finance Act, 1955

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