Finance Act, 1960

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Section

1.

Income tax and sur-tax for the year 1960-61.

2.

Increase of deductions in respect of children.

3.

Amendment of section 14 of Finance Act, 1929, and section 2 of Finance Act, 1945.

4.

Carrying back of losses in certain cases.

5.

Amendment of section 7 of Finance Act, 1932.

6.

Amendment of section 3 of Finance Act, 1956.

7.

Exemption—authority controlling harbour within the State.

8.

Dividend from outside the State to individual formerly resident there.

9.

Power to obtain information as to fees, commissions, etc.

10.

Entertainments duty—exemption.

11.

Entertainments duty—rural areas.

12.

Entertainments duty—repayments in relation to cinematographic entertainments.

13.

Entertainments duty—amendment of section 17 of Finance Act, 1958.

14.

Entertainments duty—ball or dance.

15.

Table waters.

16.

Tobacco dealers' licences.

17.

Liquor licences, etc.

18.

Hydrocarbon oils.

19.

Tobacco.

20.

Amendment of section 21 of Finance Act, 1935.

21.

Mechanically propelled vehicles—amendment of certain Acts.

22.

Confirmation or Orders.

23.

Alteration of rates of estate duty.

24.

Provisions consequential on alteration of rates of estate duty.

25.

Amendment of section 21 of Finance Act, 1956.

26.

Interpretation (Part IV).

27.

Amendment of “goods” in Part III of the Act.

28.

Extension of periods for relief under Part III of the Act.

29.

Additional years of claim and accounting periods for Part III of the Act.

30.

Transactions between associated persons and company succeeding to trade of another company.

31.

Production of documents and records.

32.

Extension of Part II of the Act.

33.

Amendment of Part IV of the Act.

34.

Confirmation of agreement.

35.

Exemption from stamp duty on certain bills of exchange.

36.

Termination of stamp duty on passports.

37.

Use of adhesive stamps on certain copies and extracts.

38.

Capital Services Redemption Account.

39.

Relief from certain duties.

40.

Amendment of section 11 of the Finance (Profits of Certain Mines) (Temporary Relief from Taxation) Act, 1956.

41.

Amendment of Part V of Finance Act, 1959.

42.

Repeals.

43.

Care and management of taxes and duties.

44.

Short title, construction and commencement.

Acts Referred to

Finance (No. 2) Act, 1959

1959, No. 4

Finance Act, 1920

1920, No. 18

Finance Act, 1955

1955, No. 13

Finance Act, 1944

1944, No. 18

Finance Act, 1954

1954, No. 22

Finance Act, 1929

1929, No. 32

Finance Act, 1945

1945, No. 20

Finance Act, 1946

1946, No. 15

Finance Act, 1956

1956, No. 22

Finance Act, 1957

1957, No. 20

Finance Act, 1932

1932, No. 20

Finance (New Duties) Act, 1916

1916, (Sess. 2) c. 11

Finance Act, 1958

1958, No. 25

Towns Improvement (Ireland) Act, 1854

1854, (Sess. 1) c. 103

Excise Licences Act, 1825

1825, c. 81

Revenue (No. 1) Act, 1864

1864, c. 18

Revenue Act, 1884

1884, (Sess. 1) c. 62

Finance Act, 1897

1897, c. 24

Finance Act, 1943

1943, No. 16

Hawkers Act, 1888

1888, c. 33

Finance Act, 1930

1930, No. 20

Finance (1909-10) Act, 1910

1910, c. 8

Intoxicating Liquor Act, 1927

1927, No. 15

Finance Act, 1935

1935, No. 28

Finance Act, 1934

1934, No. 31

Finance Act, 1959

1959, No. 18

Finance Act, 1940

1940, No. 14

Finance Act, 1942

1942, No. 14

Finance (Excise Duties) (Vehicles) Act, 1952

1952, No. 24

Roads Act, 1920

1920, c. 72

Finance Act, 1922

1922, (Sess. 1) c. 17

Finance Act, 1951.

1951, No. 15

Finance Act, 1931

1931, No. 31

Finance (Miscellaneous Provisions) Act, 1956

1956, No. 47

Finance Act, 1926

1926, No. 35

Finance Act, 1928

1928, No. 11

Finance Act, 1948

1948, No. 12

Stamp Act, 1891

1891, c. 39

Finance Act, 1950

1950, No. 18

Finance Act, 1936

1936, No. 31

Finance (Profits of Certain Mines) (Temporary Relief from Taxation) Act, 1956

1956, No. 8