Finance Act, 1961

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Section

1.

Income tax and sur-tax for the year 1961–62.

2.

Sur-tax for the year 1960–61.

3.

Amendment of section 16 of Finance Act, 1920.

4.

Amendment of section 19 of Finance Act, 1920.

5.

Amendment of section 21 of Finance Act, 1920.

6.

Amendment of section 22 of Finance Act, 1920.

7.

Cesser of Rule 4 (1) of Rules applicable to Cases I and II of Schedule D.

8.

Amendment of section 6 of Finance Act, 1946.

9.

Amendment of section 17 of Finance (No. 2) Act, 1959.

10.

Contributions and benefits under Social Welfare Acts.

11.

Deduction of sur-tax from emoluments.

12.

Gifts for graves and memorials.

13.

Power to require return as to sources of income and amounts derived therefrom.

14.

Tobacco

15.

Entertainments duty—rural areas.

16.

Temporary importation of motor vehicles without payment of motor vehicle duty.

17.

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

18.

Amendment of section 4 of Finance (Excise Duties) (Vehicles) Act, 1952.

19.

Rates of customs duties on certain goods.

20.

Confirmation of Orders.

21.

Disposition.

22.

Alteration of rates of estate duty.

23.

Exemption for gifts to the State.

24.

Gifts inter vivos and property passing by reason of disposal or determination of life interest.

25.

Collection of duty from trustees after disposition or determination of life interest.

26.

Exemption where net value does not exceed £5,000.

27.

Provisions to apply where section 33 of Wills Act, 1837, has effect.

28.

Exception of certain property from passing on death.

29.

Termination of stamp duty on receipts.

30.

Limit on duty on certain instruments given by way of security.

31.

Stamp duty on bills of exchange and promissory notes.

32.

Extension of application of section 42 of Finance Act, 1920.

33.

Amendment of section 13 of Finance (No. 2) Act, 1947.

34.

Amendment of section 24 of Finance Act, 1949.

35.

Rates of certain stamp duties under Stamp Act, 1891.

36.

Capital Services Redemption Account.

37.

Cesser of application of section 11 of 21 & 22 Geo. III, c. 16 (Ir.) to certain advances and loans.

38.

Amendment of section 30 of Finance Act, 1960.

39.

Repeals.

40.

Care and management of taxes and duties.

41.

Short title, construction and commencement.

Acts Referred to

Finance (No. 2) Act, 1959

1959, No. 42

Finance Act, 1960

1960, No. 19

Finance Act, 1928

1928, No. 11

Finance Act, 1946

1946, No. 15

Income Tax Act, 1918

1918, c. 40

Finance Act, 1929

1929, No. 32.

Charities Act, 1961

1961, No. 17

Finance Act, 1956

1956, No. 22

Finance Act, 1934

1934, No. 31

Finance Act, 1932

1932, No. 20

Finance Act, 1940

1940, No. 14

Finance Act, 1954

1954, No. 22

Finance (Excise Duties) (Vehicles) Act, 1952

1952, No. 24

Road Traffic Act, 1933

1933, No. 11

Finance Act, 1919

1919, c. 32

Imposition of Duties (No. 104) (Miscellaneous Customs Duties) Order, 1961

S.I. No. 77 of 1961

Imposition of Duties (No. 105) (Motor Vehicles) Order, 1961

S.I. No. 78 of 1961

Finance Act, 1894

1894, c. 30

Finance (1910-10) Act, 1910

1910, c. 8

Wills Act, 1837

1837, c. 26

Finance Act, 1894

1894, c. 30

Finance Act, 1941

1941, No. 14

Finance Act, 1957

1957, No. 20

Finance Act, 1958

1958, No. 25

Finance Act, 1936

1936, No. 31.

Finance Act, 1920

1920, c. 18

Finance (No. 2) Act, 1947

1947, No. 33

Land Act, 1950

1950, No. 16

Petty Sessions (Ireland) Act, 1851

1851, c. 93

Finance Act, 1949

1949. No. 13

Finance Act, 1949

1949. No. 24

Finance Act, 1950

1950. No. 18

Stamp Act, 1891

1891 c. 39

Minerals Development Act, 1940

No. 31 of 1940