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15 1933

FINANCE ACT, 1933

PART V.

General.

Recovery of taxes and duties.

44. —An originating summons, notice of motion, summons, or other process (whether originating or interlocutory) issued out of the High Court in relation to a proceeding intended or pending in that Court for the recovery of any tax or duty for the time being under the care and management of the Revenue Commissioners or any fine, penalty, or forfeiture incurred in connection with any such tax or duty may, by leave of the High Court, be served on a person resident in Great Britain if and whenever the circumstances are such that such process could, with such leave, be lawfully served on such person if he were resident elsewhere (outside Saorstát Eireann) than in Great Britain.

Care and management of taxes and duties.

45. —All taxes and duties imposed by this Act are hereby placed under the care and management of the Revenue Commissioners.

Repeal.

46. Section 46 of the Finance Act, 1925 (No. 28 of 1925), is hereby repealed.

Short title, construction, and commencement.

47. —(1) This Act may be cited as the Finance Act, 1933.

(2) Part I of this Act shall be construed together with the Income Tax Acts, and Part II of this Act, so far as it relates to duties of customs shall be construed together with the Customs Acts and, so far as it relates to duties of excise, shall be construed together with the British Statutes and Acts of the Oireachtas which relate to the duties of excise and the management of those duties.

(3) Part I of this Act shall be deemed to come into force on and shall take effect as on and from the 6th day of April, 1933.