Section

1.

Short title and construction.

2.

Commencement of Part III.

3.

Interpretation (Part II).

4.

Application.

5.

Basis of computation and method of collection of income tax on certain emoluments.

6.

Regulations.

7.

Penalties.

8.

Interest.

9.

Payment by means of stamps.

10.

Charge to tax in the case of certain increases.

11.

Recovery.

12.

Priority in bankruptcy, etc.

13.

Supplemental provisions.

14.

Special provisions for the year 1960-61.

15.

Personal allowance.

16.

Earned income allowance.

17.

Life insurance premiums, etc.

18.

Repeals.

Acts Referred to

Income Tax Act, 1918

1918, c. 40

Finance Act, 1923

1923, No. 21

Finance Act, 1924

1924, No. 27

Finance Act, 1958

1958, No. 25

Preferential Payments in Bankruptcy (Ireland) Act, 1889

1889, c. 60

Companies (Consolidation) Act, 1908

1908, c. 69

Finance Act, 1921

1921, c. 32

Finance Act, 1954

1954, No. 22,

Finance Act, 1920

1920, c. 18

Finance Act, 1951

1951, No. 15

Finance Act, 1952

1952, No. 14

Finance Act, 1953

1953, No 21

Finance Act, 1932

1932, No. 20

Finance Act, 1959

1959, No. 18