Finance Act, 1933

Finance Act, 1933 Permanent Page URL View by Section Amharc de réir Ailt View Full Act Amharc ar an Acht Iomlán Bill History Stair Bille Commencement, Amendments, SIs made under the Act Tosach Feidhme, Leasuithe, IRí arna ndéanamh faoin Acht Priontáil an tAcht Iomlán Previous Section Alt Roimhe Next Section An Chéad Alt Eile Priontáil an tAlt 15 1933. FINANCE ACT, 1933. ARRANGEMENT OF SECTIONS Part I. INCOME TAX AND SUR-TAX. 1. Income tax and sur-tax for the year 1933-34. 2. Further relief in respect of certain double residents. 3. Relief in the case of statutory deductions from remuneration. PART II. CUSTOMS AND EXCISE. 4. Imposition of duties in the First Schedule. 5. Imposition of duties in the Second Schedule. 6. Duty on fruit. 7. Duty on mineral hydrocarbon heavy oil. 8. Duty on daily newspapers. 9. Duty on matches. 10. Duty on mops. 11. Alteration of rates of duty on certain personal clothing and wearing apparel. 12. Exemption of battery plates from duty. 13. Alteration of duty on tomatoes. 14. Importation of trophies free of duty. 15. Exemption of articles imported under the Agricultural Produce (Cereals) Act, 1933. 16. Drawback on exportation of blended tea. 17. 18. Duty on money-lenders' licences. 19. Exemptions from entertainments duty. 20. Reduction of duty on rectifiers' and compounders' of spirits licences. 21. Power to refund duty in certain cases. 22. Power to refund duty on certain motor car parts. 23. Relief from conditions on payment of duty. 24. General provision for drawback. 25. General re-importation provision. 26. Drawback in respect of certain duties. 27. Re-importation provisions in respect of certain duties. 28. Repayment of duty on return or destruction. 29. Amendments of the Finance (Customs Duties) (No. 2) Act, 1932. 30. Amendments of the Finance Act, 1932. 31. Amendments of the Finance (Customs Duties) (No. 4) Act, 1932. 32. Termination of charge of certain duties. 33. Determination of category or class to which an article belongs. 34. Computation or value of dutiable articles and goods. 35. Penalty for breach of condition. PART III. EXCESS PROFIT DUTY. 36. Confirmation of charge of duty. 37. Person assessable. 38. Certificate of discharge. 39. Assessment of executors and administrators. PART IV. STAMP DUTIES. 40. Stamp duties in foreign currencies. 41. Application of section 50 of the Finance Act, 1932. 42. Exemption from stamp duty on receipts. 43. Non-application of sections 112 and 113 of the Stamp Act, 1891. PART V. 44. Recovery of taxes and duties. 45. Care and management of taxes and duties. 46. 47. Short title, construction, and commencement. FIRST SCHEDULE. SECOND SCHEDULE. THIRD SCHEDULE. FOURTH SCHEDULE. FIFTH SCHEDULE. SIXTH SCHEDULE. SEVENTH SCHEDULE. EIGHTH SCHEDULE. Finance Act, 1928 No. 11 of 1928 Finance Act, 1927 No. 18 of 1927 Finance Act, 1932 No. 20 of 1932 Finance (Customs Duties). (No. 2) Act, 1932 No. 11 of 1932 Finance (Customs Duties) (No. 4) Act, 1932 No. 34 of 1932 Finance Act, 1926 No. 35 of 1926 Agricultural Produce (Cereals) Act, 1933 No. 7 of 1933 Public Charitable Hospitals (Temporary Provisions) Act, 1930 No. 12 of 1930 Court Officers Act, 1926 No. 27 of 1926 Finance Act, 1925 No. 28 of 1925 Finance Act, 1924 No. 27 of 1924 Finance (Customs Duties) (No. 3) Act, 1931 No. 42 of 1931 Finance (Customs Duties) (No. 3) Act, 1932 No. 22 of 1932 15 1933. FINANCE ACT, 1933. 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. [20 th July, BE IT ENACTED BY THE OIREACHTAS OF SAORSTÁT EIREANN AS FOLLOWS:—