Finance (No. 2) Act, 1947

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Number 33 of 1947.


FINANCE (No. 2) ACT, 1947.


ARRANGEMENT OF SECTIONS

PART I.

Income Tax.

Section

1.

Deductions of income tax after 5th April, 1948.

2.

Sur-tax for the years 1946–47 and 1947–48.

PART II.

Customs and Excise.

3.

Alteration of customs duties on toilet preparations, etc.

4.

Alteration of customs duties on fur clothing, etc.

5.

Alteration of customs duties on wine.

6.

Alteration of duties on spirits.

7.

Alteration of duties on tobacco.

8.

Amendments of entertainments duty.

9.

Alteration of customs duties on beer.

10.

Alteration of excise duty on beer.

11.

Alteration of duties on mechanically propelled vehicles.

12.

Exemption from duty of vehicles used for transport of life-saving equipment.

PART III.

Stamp Duties.

13.

Alteration of stamp duties on conveyances and transfers of land.

PART IV.

General.

14.

Transfer of money from the Road Fund to the Exchequer.

15.

Care and management of taxes and duties.

16.

Short title and construction.

FIRST SCHEDULE.

SECOND SCHEDULE.


Acts Referred to

Provisional Collection of Taxes Act, 1927

No. 7 of 1927

Finance Act, 1946

No. 15 of 1946

Finance Act, 1928

No. 11 of 1928

Finance Act, 1947

No. 15 of 1947

Finance Act, 1940

No. 14 of 1940

Finance Act, 1935

No. 28 of 1935

Finance Act, 1937

No. 18 of 1937

Finance Act, 1933

No. 15 of 1933

Finance Act, 1926

No. 35 of 1926

Finance Act, 1932

No. 20 of 1932

Finance Act, 1934

No. 31 of 1934

Finance Act, 1936

No. 31 of 1936

Finance (No. 2) Act, 1939

No. 33 of 1939

Road Traffic Act, 1933

No. 11 of 1933

Finance Act, 1930

No. 20 of 1930

Control of Manufactures Act, 1934

No. 36 of 1934

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Number 33 of 1947.


FINANCE (No. 2) ACT, 1947.


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. [2nd December, 1947.]

BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS:—