Finance Act, 1967

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Number 17 of 1967

FINANCE ACT, 1967

ARRANGEMENT OF SECTIONS

Income Tax

Section
1.	Income tax and sur-tax for the year 1967-68.
2.	Amendment of section 139 of Income Tax Act, 1967.
3.	Amendment of section 141 (1) of Income Tax Act, 1967.
4.	Amendment of section 142 (1) of Income Tax Act, 1967.
5.	Amendment of section 251 (4) of Income Tax Act, 1967.
6.	Amendment of sections 254 (1) and 262 of Income Tax Act, 1967.
7.	Amendment of section 335 of Income Tax Act, 1967.
8.	Amendment of Section 344 (1) (2) (4) of Income Tax Act, 1967.
9.	Amendment of Chapter II of Part XXV of Income Tax Act, 1967.
10.	Amendment of section 523 of Income Tax Act, 1967.
11.	Wear and tear allowances for certain machinery and plant in undeveloped areas.
12.	Relief for health expenses.

PART II

Customs and Excise

13.	Beer.
14.	Tobacco.
15.	Tobacco (excise duty on certain stocks).
16.	Transit depots.
17.	Amendment of certain enactments.
18.	Amendment of section 17 (6) of Finance Act, 1966.
19.	Confirmation of Orders.

PART III

Stamp Duties

20.	Exemption from stamp duty.

PART IV

Corporation Profits Tax

21.	Relief in cases of error or mistake.
22.	Amendment of Finance (Profits of Certain Mines) (Temporary Relief from Taxation) Act, 1956.
23.	Amendment of section 69 of Finance Act, 1959.

PART V

Miscellaneous

24.	Capital Services Redemption Account.
25.	Repeals.
26.	Care and management of taxes and duties.
27.	Short title, construction and commencement.

FIRST SCHEDULE

SECOND SCHEDULE

THIRD SCHEDULE

Acts Referred to
Income Tax Act, 1967	1967, No. 6
Undeveloped Areas Act, 1952	1952, No. 1
Health Act, 1947	1947, No. 28
Health Act, 1953	1953, No. 26
Medical Practitioners Act, 1927	1927, No. 25
Medical Practitioners Act, 1955	1955, No. 1
Dentists Act, 1928	1928, No. 25
Finance Act, 1966	1966, No. 17
Finance Act, 1933	1933, No. 15
Finance Act, 1932	1932, No. 20
Imposition of Duties (No. 158) (Matches) Order, 1966	S.I. No. 132 of 1966
Finance Act, 1919	1919, c. 32
Finance Act, 1940	1940, No. 14
Finance Act, 1934	1934, No. 31
Imposition of Duties (No. 159) (Customs Duties and Form of Customs Tariff) Order, 1966	S.I. No. 101 of 1966
Finance (Profits of Certain Mines) (Temporary Relief from Taxation) Act, 1956	1956, No. 8
Finance Act, 1959	1959, No. 18
Finance Act, 1950	1950, No. 18
Stamp Act, 1891	1891, c. 39
Finance Act, 1920	1920, c. 18
Land Act, 1965	1965, No. 2

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Number 17 of 1967.

FINANCE ACT, 1967.

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. [12th July, 1967.]

BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS:—

Finance Act, 1967 Permanent Page URL

Finance Act, 1967

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