Finance Act, 1938

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Number 25 of 1938.

FINANCE ACT, 1938.

ARRANGEMENT OF SECTIONS

Income Tax.

Section
1.	Income tax and sur-tax for the year 1938-39.
2.	Exemption from section 2 of the Finance Act, 1937.
3.	Extension of section 8 of the Finance Act, 1932.
4.	Amendment of section 3 of the Finance Act, 1925.
5.	Amendments of Schedule C and consequential amendments of Schedule D.
6.	Provisions in regard to transfers of income arising from securities.
7.	Funding bonds issued in respect of interest on certain debts.

PART II.

Income Tax in Relation to Administration of Estates.

8.	Interpretation and definitions for Part II.
9.	Commencement of Part II.
10.	Provisions as to limited interests in residue.
11.	Provisions as to absolute interests in residue.
12.	Supplementary provisions as to absolute interests in residue.
13.	Special provisions as to certain interests in residue.
14.	Provisions as to adjustments and furnishing of information.

PART III.

Customs and Excise.

PART IV.

Death Duties.

26.	Estate duty on cesser by death of a limited interest in settled property.
27.	Amendment of section 2 of the Finance Act, 1894.
28.	Amendment of section 5 of the Finance Act, 1894.

PART V.

Corporation Profits Tax.

29.	Continuance of certain exemptions from corporation profits tax.

PART VI.

Miscellaneous and General.

30.	Construction of “Ireland”.
31.	Care and management of taxes and duties.
32.	Short title, construction, and commencement.

FIRST SCHEDULE.

SECOND SCHEDULE.

THIRD SCHEDULE.

Acts Referred to
Finance Act, 1924	No. 27 of 1924
Finance Act, 1925	No. 28 of 1925
Finance Act, 1926	No. 35 of 1926
Finance (No. 2) Act, 1927	No. 38 of 1927
Finance Act, 1929	No. 32 of 1929
Finance Act, 1930	No. 20 of 1930
Finance Act, 1931	No. 31 of 1931
Finance (Customs Duties) (No. 4) Act, 1931	No. 43 of 1931
Finance Act, 1932	No. 20 of 1932
Finance (Customs and Excise Duties) Act, 1933	No. 52 of 1933
Finance Act, 1933	No. 15 of 1933
Finance Act, 1934	No. 31 of 1934
Tobacco Act, 1934	No. 37 of 1934
Finance Act, 1935	No. 28 of 1935
Finance (Miscellaneous Provisions) Act, 1935	No. 7 of 1935
Finance Act, 1936	No. 31 of 1936
Finance Act, 1937	No. 18 of 1937
Army Pensions Act, 1937	No. 15 of 1937
Finance (Agreement with United Kingdom) Act, 1938	No. 12 of 1938

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Number 25 of 1938.

FINANCE ACT, 1938.

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. [29th July, 1938.]

BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS:—

Finance Act, 1938 Permanent Page URL

Finance Act, 1938

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