Finance Act, 1930

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Number 20 of 1930.


FINANCE ACT, 1930.


ARRANGEMENT OF SECTIONS

Part I.

INCOME TAX.

Section

1.

Income tax and sur-tax for the year 1930–31.

2.

Relief in respect of certain losses.

3.

Liability of Electricity Supply Board for Income Tax.

4.

Adjustment of assessment for year 1930–31 in certain cases.

5.

Continuance by new collector of pending proceedings.

Part II.

CUSTOMS AND EXCISE.

6.

Additional duties on wine.

7.

Continuance of new import duties.

8.

Continuance of additional duties on dried fruit.

9.

Exemption from duty on furniture.

10.

Exemption from duty of certain mechanically propelled vehicles.

11.

Rebate of duty on certain mechanically propelled vehicles.

12.

Amendment of Hawkers Act, 1888.

13.

Duty on moneylenders' licences.

14.

Duty on game-dealers' licences.

Part III.

MISCELLANEOUS AND GENERAL.

15.

Stamp duty on instruments made under State Lands (Workhouses) Act, 1930.

16.

Exemption from stamp duty on certain charging orders.

17.

Investment of State moneys.

18.

Redemption of Compensation Stock.

19.

Post Office Savings Bank Fund.

20.

Discharge of death duties by transfer of certain securities.

21.

Care and management of taxes.

22.

Short title, construction and commencement.


Acts Referred to

Finance Act, 1929

No. 32 of 1929

Finance Act, 1925

No. 28 of 1925

Finance Act, 1926

No. 35 of 1926

State Lands (Workhouses) Act, 1930

No. 9 of 1930

Housing (Gaeltacht) Act, 1929

No. 41 of 1929

Damage to Property (Compensation) Act, 1923

No. 15 of 1923

Finance Act, 1924

No. 27 of 1924

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Number 20 of 1930.


FINANCE ACT, 1930.


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. [8th July, 1930.]

BE IT ENACTED BY THE OIREACHTAS OF SAORST?T EIREANN AS FOLLOWS:—