Finance (Miscellaneous Provisions) Act, 1968

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Section

1.

Amendment of section 156 (1) of Income Tax Act, 1967.

2.

Amendment of section 181 of Income Tax Act, 1967.

3.

Amendments and repeals of certain provisions of Income Tax Act, 1967.

4.

Limits of time for making of assessments and repayment claims.

5.

Notice of liability to tax.

6.

Repeal of sections 167, 168, 171, 172 (3) and 179 of Income Tax Act, 1967, and consequential amendments.

7.

Amendment of Chapter VI of Part IV of Income Tax Act, 1967.

8.

Amendment of Schedule 15 to Income Tax Act, 1967.

9.

Exemption from tax of certain foreign pensions.

10.

Short-term life insurance policies.

11.

Agreements for hire.

12.

Marketable securities.

13.

Limits of time for making of assessments.

14.

Amendment of certain references of Special Commissioners.

15.

Postponement of payment of tax to be permitted in certain cases.

16.

Interpretation.

17.

Extension of charge under Case I of Schedule D to certain profits from dealing in or developing land.

18.

Computation under Case I of Schedule D of profits or gains from dealing in or developing land.

19.

Transfers of interests in land between certain associated persons.

20.

Tax to be charged under Case IV of Schedule D in relation to the sale of certain shares.

21.

Application of section 20 to sales of shares in holding companies.

22.

Provisions supplementary to sections 20 and 21.

23.

Postponement of payment of tax to be permitted in certain cases.

24.

Application of Part IV.

25.

Amendment of certain references to Special Commissioners.

26.

Amendment of section 27 (3) of Civil Service Commissioners Act, 1956.

27.

Taking by Collector-General of proceedings in bankruptcy.

28.

Superannuation of certain Appeal Commissioners.

29.

Short title and construction.

Acts Referred to

Income Tax Act, 1967

1967, No. 6.

Revenue Commissioners, 1929

S. R. & O., No. 48 of 1929 .

Income Tax (Purchased Life Annuities) Regulations, 1959

S.I. No. 152 of 1959 .

Income Tax (Employments) Regulations, 1960

S.I. No. 28 of 1960 .

Income Tax (Employments) (Surtax) Regulations, 1961

S.I. No. 231 of 1961 .

Exchange Control Act, 1954

1954, No. 30.

Finance Act, 1946

1946, No. 15.

Income Tax Act, 1967

1967, No. 6.

Exchange Control Act, 1954

1954, No. 30.

Corporation Profits Tax Regulations, 1967

S.I. No. 130 of 1967 .

Finance Act, 1963

1963, No. 23.

Finance Act, 1965

1965, No. 22.

Finance Act, 1966

1966, No. 17.

Civil Service Commissioners Act, 1956

1956, No. 45.

Income Tax Act, 1918

1918, c. 40.

Pensions (Abatement) Act, 1965

1965, No. 13.

Superannuation Act, 1956

1956, No 38.

Stamp Act, 1891

1891, c. 39.

Finance Act, 1920

1920, c. 18.