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28 1925

FINANCE ACT, 1925

PART V.

MISCELLANEOUS AND GENERAL.

Certain particulars to be evidence in certain appeals.

48. —The particulars of any instrument which are presented to or obtained by the Revenue Commissioners (whether before or after the passing of this Act) under section 4 of the Finance (1909-10) Act, 1910, shall, in any appeal under section 33 or sub-section (3) of section 60 of that Act or section 19 of the Finance Act, 1923 , be received as prima facie evidence of all matters and things stated in such particulars.

Repeals.

49. —The several enactments specified in the Third Schedule to this Act are hereby repealed to the extent mentioned in the third column of the said Schedule and as on and from the respective dates specified in the fourth column of the said Schedule.

Short title, construction and commencement.

50. —(1) This Act may be cited as the Finance Act, 1925.

(2) Part I . of this Act shall be construed together with the Income Tax Acts, and Part II . of this Act, so far as it relates to duties of customs, shall be construed together with the Customs Acts, and so far as it relates to duties of excise shall be construed together with the British Statutes and Acts of the Oireachtas which relate to the duties of excise and the management of those duties.

(3) Save as is otherwise expressly provided, so much of this Act as relates to income tax or to super-tax shall be deemed to come into force on and shall take effect as on and from the 6th day of April, 1925, and so much of this Act as relates to any other tax or any duty shall be deemed to come into force on and shall take effect as on and from the 1st day of April, 1925.