Finance (No. 2) Act, 1939

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Number 33 of 1939.


FINANCE (No. 2) ACT, 1939.


ARRANGEMENT OF SECTIONS

PART I .

INCOME TAX.

Section

1.

Deductions of income tax after 5th April, 1940.

PART II .

CUSTOMS AND EXCISE.

2.

Alteration of duties on sugar.

3.

Alteration of duties on articles made from or containing sugar, etc.

4.

Alteration of rates of duty on tobacco.

5.

Alteration of rates of customs duties on beer.

6.

Alteration of rates of excise duties on beer.

7.

Alteration of rates of duties on spirits.

PART III .

DEATH DUTIES.

8.

Increase of certain rates of estate duty.

PART IV .

GENERAL.

9.

Care and management of taxes and duties.

10.

Short title and construction.

FIRST SCHEDULE.

Sugar, Molasses, Glucose, Saccharin—Rates of duties, drawbacks and allowances

SECOND SCHEDULE.

Duties on tobacco

THIRD SCHEDULE.

Spirits (rates of ordinary customs duty)


Acts Referred to

Provisional Collection of Taxes Act, 1927

No. 7 of 1927

Finance Act, 1932

No. 20 of 1932

Finance Act, 1925

No. 28 of 1925

Finance Act, 1931

No. 31 of 1931

Finance Act, 1933

No. 15 of 1933

Finance Act, 1936

No. 31 of 1936

Finance Act, 1939

No. 18 of 1939

Finance Act, 1934

No. 31 of 1934

Finance Act, 1926

No. 35 of 1926

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Number 33 of 1939.


FINANCE (No. 2) ACT, 1939.


AN ACT TO AMEND THE LAW RELATING TO INCOME TAX, TO CHARGE AND IMPOSE CERTAIN DUTIES OF CUSTOMS AND EXCISE, AND TO INCREASE THE RATES OF CERTAIN OTHER SUCH DUTIES AND CERTAIN RATES OF ESTATE DUTY, AND FOR THOSE PURPOSES TO AMEND THE LAW RELATING TO CUSTOMS AND INLAND REVENUE, INCLUDING EXCISE. [14th December, 1939.]

BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS:—