Finance Act, 1962

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Number 15 of 1962.

FINANCE ACT, 1962.

ARRANGEMENT OF SECTIONS

Income Tax.

Section
1.	Income tax and sur-tax for the year 1962-63.
2.	Securities of Agricultural Credit Corporation, Limited.

PART II.

Customs and Excise.

3.	Beer.
4.	Spirits.
5.	Tobacco.
6.	Termination of entertainments duty.
7.	Waiver of small amounts of customs duty.
8.	Termination of minimum charge of customs duty.
9.	Amendment of Finance (Excise Duties) (Vehicles) Act, 1952.
10.	Confirmation of Orders.

PART III.

Initial Allowances, Exemption from Tax, Payments to Associated Companies, Interest on Unpaid Tax: Income Tax, Sur-tax and Corporation Profits Tax.

11.	Amendment of Part V of Finance Act, 1956, and Part IV of Finance (Miscellaneous Provisions) Act, 1956.
12.	Exemption from tax in respect of interest on certain securities.
13.	Payments by companies to associated companies in respect of losses.
14.	Interest on unpaid income tax, sur-tax and corporation profits tax.

PART IV.

Stamp Duties.

15.	Amendment of section 13 of Finance (No. 2) Act, 1947.
16.	Amendment of section 24 of Finance Act, 1949.
17.	Termination of certain stamp duties.
18.	Amendment of section 32 (2) of Finance Act, 1961.

PART V.

Miscellaneous.

19.	Capital Services Redemption Account.
20.	Termination of Local Taxation Account.
21.	Continuance of certain exemptions from corporation profits tax.
22.	Orders under Imposition of Duties Act, 1957.
23.	Repeals.
24.	Care and management of taxes and duties.
25.	Short title, construction and commencement.

FIRST SCHEDULE.

Spirits (Rates of Ordinary Customs Duty).

SECOND SCHEDULE.

Duties On Tobacco.

Part I

Part II

Part III

Part IV

THIRD SCHEDULE.

Enactments Repealed.

Part I

Part II

Acts Referred to
Finance Act, 1929	1929, No. 32
Income Tax Act, 1918	1918, c. 40
Finance Act, 1957	1957, No. 20
Finance Act, 1933	1933, No. 15
Finance Act, 1920	1920, c. 18
Finance Act, 1952	1952, No. 14
Finance Act, 1926	1926, No. 35
Finance Act, 1932	1932, No. 20
Finance Act, 1934	1934, No. 31
Finance Act, 1940	1940, No. 14
Finance (New Duties) Act, 1916	1916, (Sess. 2), c. 11
Finance Act, 1924	1924, No. 27
Finance Act, 1937	1937, No. 18
Finance (Agreement with United Kingdom) Act, 1938	1938, No. 12
Schedule to the Finance (Excise Duties) (Vehicles) Act, 1952	1952, No. 24
Imposition of Duties (No. 108) (Used Omnibuses) Order, 1961	S.I. No. 124 of 1961
Imposition of Duties (No. 123) (Tobacco) Order, 1962	S.I. No. 104 of 1962
Finance Act, 1956	1956, No. 22
Finance Act, 1960	1960, No. 19
Finance Act, 1956	1956, No. 47
Finance Act, 1946	1946, No. 15
Finance (Miscellaneous Provisions) Act, 1956	1956, No. 47
Finance Act, 1959	1959, No. 18
Finance Act, 1958	1958, No. 25
Finance (No. 2) Act, 1947	1947, No. 33
Finance Act, 1949	1949, No. 13
Finance Act, 1961	1961, No. 23
Finance Act, 1950	1950, No. 18
Local Government (Ireland) Act, 1898	1898, c. 37
Purchase of Land (Ireland) Act, 1891	1891, c. 48
Estate Duty Grant Order, 1927	S. R. & O., No. 94 of 1927
Compensation (War Period) Act, 1924	1924, No. 50
Imposition of Duties Act, 1957	1957, No. 7
Finance Act, 1935 .	No. 28 of 1935.

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Number 15 of 1962.

FINANCE ACT, 1962.

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. [25th July, 1962.]

BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS:—

Finance Act, 1962 Permanent Page URL

Finance Act, 1962

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