Number 12/1948: FINANCE ACT, 1948

Next (PART I. Income Tax.)

12 1948

[GA]

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Number 12 of 1948.

[GA]

FINANCE ACT, 1948.

ARRANGEMENT OF SECTIONS

Part I.

Income Tax.

Section
1.	Income tax and sur-tax for the year 1948–49.
2.	Confirmation of agreement on double taxation.

Part II.

Customs and Excise.

3.	Mineral hydrocarbon light oils.
4.	Hydrocarbon oil.
5.	Wine.
6.	Beer—customs duties.
7.	Beer—excise duties.
8.	Tobacco.
9.	Sugar confectionery—licensing provision.
10.	Entertainments duty.

Part III.

Stamp Duties.

11.	Exemption from stamp duties of Ministers of State.
12.	Exemption for customs bonds in relation to airborne goods.

Part IV.

Miscellaneous and General.

13.	Transfer of money from the Road Fund to the Exchequer.
14.	Interest on deposits in Post Office Savings Bank.
15.	Transition Development Fund.
16.	Repeals.
17.	Orders to cease to have effect.
18.	Care and management of taxes and duties.
19.	Short title, construction and commencement.

Customs.

Excise.

Enactments repealed.

Orders ceasing to have effect.

Acts Referred to
Finance Act, 1926	No. 35 of 1926
Finance Act, 1928	No. 11 of 1928
Finance (Customs Duties) (No. 4) Act, 1931	No. 43 of 1931
Finance Act, 1946	No. 15 of 1946
Finance (Miscellaneous Provisions) Act, 1935	No. 7 of 1935
Finance Act, 1935	No. 28 of 1935
Finance (No. 2) Act, 1947	No. 33 of 1947
Finance Act, 1933	No. 15 of 1933
Finance Act, 1932	No. 20 of 1932
Finance Act, 1934	No. 31 of 1934
Finance Act, 1940	No. 14 of 1940
Finance (Customs Duties) (No. 2) Act, 1932	No. 11 of 1932
Finance (Agreement with United Kingdom) Act, 1938	No. 12 of 1938
Finance Act, 1931	No. 31 of 1931
Finance Act, 1936	No. 31 of 1936
Finance Act, 1947	No. 15 of 1947
Emergency Imposition of Duties (No. 229) Order, 1948	S.I. No. 52 of 1948
Emergency Imposition of Duties (No. 230) Order, 1948	S.I. No. 68 of 1948
Emergency Imposition of Duties (No. 231) Order, 1948	S.I. No. 69 of 1948
Emergency Imposition of Duties (No. 232) Order, 1948	S.I. No. 70 of 1948

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Number 12 of 1948.

FINANCE ACT, 1948.

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. [7th July, 1948.]

BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS:—