Finance Act, 1964

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Section

1.

Income tax and sur-tax for the year 1964-65.

2.

Allowances from unearned income of persons aged sixty-five or upwards.

3.

Relief for small incomes.

4.

Limitation of deductions for certain taxes.

5.

Carrying out of voluntary health schemes—deeming not to be trade.

6.

Amendment of section 22 of Finance Act, 1963, and deeming of having ceased to be collector.

7.

Sur-tax to be charged on consideration for certain restrictive covenants, etc.

8.

Payments on retirement or removal from office or employment.

9.

Exemptions and reliefs in respect of tax under section 8.

10.

Power to omit Schedule A assessments in certain cases.

11.

Payment of certain rents without deduction of tax.

12.

Payment of interest on certain securities.

13.

Beer.

14.

Spirits.

15.

Spirits (Northern Ireland).

16.

Hydrocarbon oils.

17.

Tobacco.

18.

Firearm certificate duty.

19.

Amendment of section 8 (4) of Finance Act, 1942, and section 20 (5) of Finance Act, 1960.

20.

Provisions in relation to samples of hydrocarbon oil.

21.

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

22.

Amendment of section 12 of Finance Act, 1951, and section 34 of Finance Act, 1956.

23.

Termination of stamp duty on certain instruments.

24.

Agreement as to stamp duty on certain instruments.

25.

Relief in respect of certain losses.

26.

Amendment of section 52 of Finance Act, 1920.

27.

Deductions for directors' remuneration.

28.

Assessment and collection of corporation profits tax.

29.

Capital Services Redemption Account.

30.

Amendment of Part III of Finance (Miscellaneous Provisions) Act, 1956.

31.

Agreement as to amount of tax not in dispute on an appeal against an assessment.

32.

Amendment of section 34 of Finance Act, 1956.

33.

Repeals.

34.

Care and management of taxes and duties.

35.

Short title, construction and commencement.

Acts Referred to

Finance Act, 1920

1920, c. 18.

Finance Act, 1958

1958, No. 25.

Finance Act, 1922

1922, c. 17.

Finance Act, 1949

1949, No. 13.

Voluntary Health Insurance Act, 1957

1957, No. 1.

Income Tax Act, 1918

1918, c. 40.

Finance Act, 1963

1963, No. 23.

Finance Act, 1924

1924, No. 27.

Finance (Miscellaneous Provisions) Act, 1958

1958, No. 28.

Finance Act, 1929

1929, No. 32.

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

1956, No. 8.

Finance (Miscellaneous Provisions) Act, 1956

1956, No. 47.

Finance Act, 1962

1962, No. 15.

Finance Act, 1933

1933, No, 15.

Finance Act, 1926

1926, No. 35.

Finance Act, 1935

1935, No. 28.

Imposition of Duties (No. 69) (Hydrocarbon Oils) (Excise Duties) Order, 1959

S.I. No. 104 of 1959 .

Imposition of Duties (No. 84) (Hydrocarbon Oils) (Customs Duties) Order, 1959

S.I. No. 219 of 1959 .

Finance (Customs Duties) (No. 4) Act, 1931

1931, No. 43.

Finance (Miscellaneous Provisions) Act, 1935

1935, No. 7.

Finance Act, 1960

1960, No. 19.

Finance Act, 1957

1957, No. 20.

Finance Act, 1932

1932, No. 20.

Finance Act, 1934

1934, No. 31.

Finance Act, 1940

1940, No. 14.

Hard Pressed Tobacco Rebate Regulations, 1940

S.R.&O., No. 279 of 1940 .

Finance Act, 1925

1925, No. 28.

Finance Act, 1942

1942, No. 14.

Finance (Excise Duties) (Vehicles) Act, 1952

1952, No. 24.

Finance Act, 1951

1951, No. 15.

Finance Act, 1956

1956, No. 22.

Stamp Act, 1891

1891, c. 39.

Companies Act, 1963

1963, No. 33.

Finance Act, 1941

1941, No. 14.

Finance Act, 1946

1946, No. 15.

Finance Act, 1950

1950, No. 18.

Pigs and Bacon (Amendment) Act, 1961

1961, No. 14.

Dairy Produce Marketing Act, 1961

1961, No. 1.

Finance Act, 1959

1959, No. 18.

Finance Act, 1921

1921, c. 32.