Finance Act, 1953

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Number 21 of 1953.

FINANCE ACT, 1953.

ARRANGEMENT OF SECTIONS

INCOME TAX.

Section
1.	Income tax and sur tax for the year 1953–54.
2.	Amendment of section 32 of Income Tax Act, 1918.
3.	Relief in certain cases.

PART II.

EXCISE.

4.	Entertainments duty—rates in the case of cinematographic exhibitions.
5.	Entertainments duty—exemptions.
6.	Entertainments duty—repayments in the case of certain cinematographic exhibitions.
7.	Entertainments duty—amendment of section 13 of Finance Act, 1949.
8.	Amendment of Finance (Excise Duties) (Vehicles) Act, 1952.

PART III.

CORPORATION PROFITS TAX.

9.	Continuance of certain exemptions from corporation profits tax.

PART IV.

UNREMITTABLE INCOME: INCOME TAX, SUR-TAX AND CORPORATION PROFITS TAX.

10.	Unremittable income.
11.	Construction of this Part of this Act.

PART V.

STAMP DUTIES.

12.	Exchanges.
13.	Exemption for certain receipts.
14.	Refund of stamp duties in certain cases.

PART VI.

MISCELLANEOUS AND GENERAL.

15.	Capital Services Redemption Account.
16.	Discharge of death duties by transfer of 5% National Loan, 1962/72.
17.	Amendment of section 2 of Public Revenue and Consolidated Fund Charges Act, 1854.
18.	Care and management of taxes and duties.
19.	Short title, construction and commencement.

Acts Referred to
Finance Act, 1941	No. 14 of 1941
Finance Act, 1948	No. 12 of 1948
Finance Act, 1943	No. 16 of 1943
Finance Act, 1949	No. 13 of 1949
Finance Act, 1951	No. 15 of 1951
Finance (Excise Duties) (Vehicles) Act, 1952	No. 24 of 1952
Mental Treatment Act, 1945	No. 19 of 1945
Finance Act, 1929	No. 32 of 1929
Finance Act, 1931	No. 31 of 1931
Finance Act, 1932	No. 20 of 1932
Finance Act, 1950	No. 18 of 1950
Finance (No. 2) Act, 1947	No. 33 of 1947
Finance Act, 1952	No. 14 of 1952
Finance Act, 1926	No. 35 of 1926
Finance Act, 1935	No. 28 of 1935

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Number 21 of 1953.

FINANCE ACT, 1953.

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. [28th July, 1953.]

BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS:—

Finance Act, 1953 Permanent Page URL

Finance Act, 1953

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