Finance Act, 1933


Excess Profits Duty.

Confirmation of charge of duty.

36.—In order to remove doubts it is hereby declared and enacted—

(a) that the charge of excess profits duty effected by Part III of the Finance (No. 2) Act, 1915 , and the Acts amending or extending that Act was not repealed, prejudiced, or affected by section 32 of the Finance Act, 1926 (No. 35 of 1926), and

(b) that, notwithstanding anything contained in the said section 32 , the said charge of excess profits duty continues and always continued in full force and effect, and

(c) that the Revenue Commissioners have and since the passing of the Finance Act, 1932 (No. 20 of 1932), have had power to make assessments and additional assessments to excess profits duty in respect of any accounting period according to the best of their judgment at any time in any case in which they deem or deemed it necessary.