Number 20/1932: FINANCE ACT, 1932

Next (PART I. Income Tax.)

20 1932

[GA]

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Number 20 of 1932.

[GA]

FINANCE ACT, 1932.

ARRANGEMENT OF SECTIONS

PART I.

Income Tax.

PART II.

Customs And Excise.

11.	Imposition of duties in the First Schedule.
12.	Exemption from import duty of certain essential articles unobtainable in Saorstát Eireann.
13.	Imposition of duties in the Second Schedule.
14.	Duty on tea.
15.	Excise duty on tea in stock.
16.	Duty on musical instruments, clocks and watches.
17.	Duty on cinematograph film.
18.	Permanent continuance of additional duties on dried fruits.
19.	Duty on records.
20.	Duty on tobacco.
21.	Alteration of rates of duty on wireless telegraphy apparatus.
22.	Duty on certain packages.
23.	Duty on mineral hydrocarbon white oil.
24.	Duty on meat and dead poultry and wild birds.
25.	Amendments of entertainments duty.
26.	Tobacco dealer's licence.
27.	Duty on moneylenders' licences.
28.	Abolition of additional duties on sugar.
29.	Alteration of duties on articles made from or containing sugar, etc.
30.	Reduction of duties on certain mechanically propelled vehicles.
31.	Exemptions from the duty on boots and shoes.
32.	Further exemptions from the duty on boots and shoes.
33.	Exemptions from motor car duty.
34.	Exemptions from duties on woven tissues.
35.	Removal of spirits from certain premises and warehouses.
36.	Exemption from duty on mineral hydrocarbon light oils.
37.	Exemptions in relation to shipbuilding yards.
38.	General exemption of goods imported for further manufacture.
39.	Application of provisions of the Finance (No. 2) Act, 1915.
40.	Exemption from duty on sugar glucose, etc.
41.	Rebate on beer brewed from home malted cereals.
42.	Exemption of articles for personal use of importer.
43.	Amendment of section 10 of Finance Act, 1901.
44.	Computation of value of articles and goods.
45.	Penalty for breach of condition.

PART III.

Death Duties.

46.	Legacies and successions for charitable purposes.

PART IV.

Corporation Profits Tax.

47.	Alterations of corporation profits tax.

PART V.

Excess Profits Duty.

48.	Power to remit excess profits duty.

PART VI.

Stamp Duties.

49.	Stamp duty in respect of consolidated bank notes.
50.	Duty on certain sweepstakes.

PART VII.

General.

51.	Care and management of taxes and duties.
52.	Repeals.
53.	Short title, construction, and commencement.

Acts Referred to
Finance Act, 1931	No. 31 of 1931
Finance Act, 1928	No. 11 of 1928
Finance Act, 1929	No. 32 of 1929
Army Pensions Act, 1923	No. 26 of 1923
Army Pensions Act, 1927	No. 12 of 1927
Finance Act, 1926	No. 35 of 1926
Finance Act, 1924	No. 27 of 1924
Customs Duties (Provisional Imposition) Act, 1931	No. 38 of 1931
Finance (Customs and Stamp Duties) Act, 1929	No. 5 of 1929
Finance Act, 1925	No. 28 of 1925
Currency Act, 1927	No. 32 of 1927
Public Charitable Hospitals (Temporary Provisions) Act, 1930	No. 12 of 1930
Public Charitable Hospitals (Amendment) Act, 1931	No. 24 of 1931
Finance (New Customs Duties Act, 1930	No. 4 of 1930
Finance Act, 1927	No. 18 of 1927

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Number 20 of 1932.

FINANCE ACT, 1932.

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. [4th August, 1932.]

BE IT ENACTED BY THE OIREACHTAS OF SAORSTÁT EIREANN AS FOLLOWS:—