Next (PART I. Income Tax.)

14 1952

[GA]

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Number 14 of 1952.

[GA]

FINANCE ACT, 1952.

ARRANGEMENT OF SECTIONS

PART I.

Income Tax.

Section

1.

Income tax and sur-tax for the year 1952–53.

2.

Alteration of earned income allowance and of allowance from total income (person aged sixty-five or upwards).

3.

Deduction in respect of dependent relative—increase of income limit of relative.

4.

Alteration of reduced rate relief and consequential amendment of section 32 of Income Tax Act, 1918.

5.

Cesser of section 2 of Finance Act, 1941.

PART II.

Customs and Excise.

6.

Mineral hydrocarbon light oil.

7.

Hydrocarbon oil.

8.

Spirits.

9.

Beer—customs duties.

10.

Beer—excise duties.

11.

Increase of rebate on beer brewed from home malted cereals.

12.

Tobacco.

13.

Tobacco (excise duty on certain stocks).

14.

Termination of entertainments duty in respect of ball or dance.

15.

Valuation of imported goods.

16.

Release of imported goods.

PART III.

Death Duties.

17.

Amendment of section 33 of Finance Act, 1935.

PART IV.

Stamp Duties.

18.

Amendment of section 13 (4) of Finance (No. 2) Act, 1947.

19.

Conveyance or transfer on sale—limit on stamp duty in the case of certain transactions between bodies corporate.

20.

Amendment of section 13 (6) (b) of Finance (No. 2) Act, 1947.

21.

Restriction of application of section 13 of Finance (No. 2) Act, 1947.

22.

Amendment of section 24 (4) of Finance Act, 1949.

PART V.

Miscellaneous and General.

23.

Capital Services Redemption Account.

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

THIRD SCHEDULE.

Value of Imported Goods

Acts Referred to

Finance Act, 1939

No. 18 of 1939

Finance Act, 1951

No. 15 of 1951

Finance Act, 1944

No. 18 of 1944

Finance Act, 1949

No. 13 of 1949

Finance Act, 1932

No. 20 of 1932

Finance Act, 1941

No. 14 of 1941

Finance (Customs Duties) (No. 4) Act, 1931

No. 43 of 1931

Finance (Miscellaneous Provisions) Act, 1935

No. 7 of 1935

Finance Act, 1935

No. 28 of 1935

Finance (No. 2) Act, 1947

No. 33 of 1947

Finance Act, 1926

No. 35 of 1926

Finance Act, 1948

No. 12 of 1948

Finance Act, 1933

No. 15 of 1933

Finance Act, 1940

No. 14 of 1940

Finance Act, 1934

No. 31 of 1934

Finance Act, 1950

No. 18 of 1950

Finance Act, 1937

No. 18 of 1937

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Number 14 of 1952.

FINANCE ACT, 1952.

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 [2nd July, 1952].

BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS:—