Finance Act, 1972

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Section

1.

Charge of income tax and sur-tax.

2.

Amendment of sections 127 and 128 of Income Tax Act, 1967.

3.

Amendment of section 135 of Income Tax Act, 1967.

4.

Amendment of section 138 of Income Tax Act, 1967.

5.

Amendment of section 141 of Income Tax Act, 1967.

6.

Amendment of section 142 of Income Tax Act, 1967.

7.

Amendment of section 485 of Income Tax Act, 1967.

8.

Amendment of section 486 of Income Tax Act, 1967.

9.

Amendment of section 12 of Finance Act, 1967.

10.

Cesser of section 1 of Finance (No. 2) Act, 1970.

11.

Payment of interest on Central Bank Reserve Bonds without deduction of tax.

12.

Amendment of certain enactments.

13.

Interpretation and supplemental.

14.

Definition of retirement benefits scheme.

15.

Conditions for approval of schemes and discretionary approval.

16.

Certain approved schemes: exemptions and reliefs.

17.

Certain statutory schemes: exemptions and reliefs.

18.

Charge to tax in respect of certain relevant benefits provided for employees.

19.

Exceptions from charge to tax under section 18.

20.

Charge to tax of pensions under Schedule E.

21.

Charge to tax on repayment of employee's contributions.

22.

Charge to tax: commutation of entire pension in special circumstances.

23.

Charge to tax: repayments to employer.

24.

Amendments of schemes.

25.

Relief for certain payments.

26.

Alteration of rates of estate duty.

27.

Provisions consequential on alteration of rates of estate duty.

28.

Amendment of section 24 of Finance Act, 1965.

29.

Abatement of estate duty.

30.

Amendment of section 7 of Finance Act, 1894.

31.

Amendment of section 33 of Finance (1909-10) Act, 1910.

32.

Discretionary trusts.

33.

Appeals in certain cases to Appeal Commissioners against valuation of property for estate duty.

34.

Stamp duty on loan capital.

35.

Amendment of section 19 of Finance Act, 1950.

36.

Appeals in certain cases to Appeal Commissioners against valuation of property for stamp duty.

37.

Continuance of certain exemptions from corporation profits tax.

38.

Amendment of section 52 of Finance Act, 1920.

39.

Amendment of section 43 of Finance Act, 1922.

40.

Capital Services Redemption Account.

41.

Winding up of Capital Fund.

42.

Amendment of sections 246 and 251 of Income Tax Act, 1967.

43.

Exemption of credit unions from income tax and corporation profits tax.

44.

Relief from certain duties (illegitimate children).

45.

Relief from certain duties (adopted children).

46.

Repeals.

47.

Care and management of taxes and duties.

48.

Short title, construction and commencement.

Acts Referred to

Income Tax Act, 1967

1967, No. 6

Finance Act, 1970

1970, No. 14

Finance Act, 1971

1971, No. 23

Finance Act, 1969

1969, No. 21

Finance Act, 1967

1967, No. 17

Finance (No. 2) Act, 1970

1970, No. 25

Central Bank Act, 1971

1971, No. 24

Finance Act, 1961

1961, No. 23

Finance Act, 1931

1931, No. 31

Finance Act, 1960

1960, No. 19

Finance Act, 1965

1965, No. 22

Finance Act, 1894

1894, c. 30

Finance (1909-10) Act, 1910

1910, c. 8

Finance Act, 1940

1940, No. 14

Finance Act, 1935

1935, No. 38

Finance Act, 1899

1899, c. 9

Finance Act, 1950

1950, No. 18

Stamp Act, 1891

1891, c. 39

Finance Act, 1923

1923, No. 21

Finance Act, 1929

1929, No. 32

Finance Act, 1920

1920, c. 18

Finance Act, 1922

1922, c. 17

Companies Act, 1963

1963, No. 33

Interpretation Act, 1937

1937, No. 38

Finance Act, 1968

1968, No. 33

Finance Act, 1936

1936, No. 31

Legitimacy Act, 1931

1931, No. 13

Regulations made on the 10th day of November,: 1921

1921, S.R. & O., No. 1699

Finance Act, 1921

1921, c. 32