Number 20/1945: FINANCE ACT, 1945

Next (PART I. Income Tax.)

20 1945

[GA]

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Number 20 of 1945.

[GA]

FINANCE ACT, 1945.

ARRANGEMENT OF SECTIONS

PART I.

Income Tax.

Section
1.	Income tax and sur-tax for year 1945-46.
2.	Relief under Case VI of Schedule D in respect of losses.
3.	Exemption from income tax and sur-tax of certain payments for service with the Defence Forces.

PART II.

Customs and Excise.

4.	Alteration of rates of duties on matches.

PART III.

Death Duties.

5.	Exemption from estate duty and legacy duty of certain payments for service with the Defence Forces.

PART IV.

Corporation Profits Tax.

6.	Temporary amendment of section 47 of the Finance Act, 1932.

PART V.

Miscellaneous and General.

7.	Care and management of taxes and duties.
8.	Short title, construction and commencement.

SCHEDULE.

Duties on Matches.

Acts Referred to
Finance Act, 1941	No. 14 of 1941
Finance Act, 1932	No. 20 of 1932
Finance Act, 1944	No. 18 of 1944

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Number 20 of 1945.

FINANCE ACT, 1945.

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 May, 1945.]

BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS:—