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13 1949

FINANCE ACT, 1949

PART VI.

Miscellaneous and General.

Transfer of money from the Road Fund to the Exchequer.

28. —With a view to providing moneys to meet general charges which will fall upon the Central Fund, the sum of three hundred thousand pounds shall be transferred and paid from the Road Fund to the Exchequer at such time or times in the financial year ending on the 31st day of March, 1950, and in such manner as the Minister for Finance shall direct.

Transition Development Fund.

29. —(1) The latest date for winding-up the Transition Development Fund shall be the 31st day of March, 1950, in lieu of the date, the 31st day of March, 1949, stipulated in section 15 of the Finance Act, 1948 (No. 12 of 1948).

(2) Subsection (1) of this section shall be deemed to have come into operation on the 31st day of March, 1949.

Hearings in camera.

30. —(1) Every re-hearing of an appeal by the Circuit Court under section 196 of the Income Tax Act, 1918, shall be held in camera, and every hearing by the High Court or the Supreme Court of a case stated under section 149 of the said Act, or under that section as extended by section 10 of the Finance Act, 1924 (No. 27 of 1924), shall, if the person whose chargeability to tax is the subject of the case so desires, be held in camera.

(2) The holding in camera, in pursuance of this section, of the hearing by the High Court or the Supreme Court of a case stated shall not preclude the publication, in the law reports published by the Incorporated Council of Law Reporting for Ireland or in any other recognised law reports or in any reports printed with the permission of the said Incorporated Council, of a report of the proceedings before, or the judgements given by, the High Court or the Supreme Court, but no such report shall disclose the name of the person whose chargeability to tax is the subject of the case.

(3) This section shall apply with the necessary modifications to appeals against assessments to sur-tax or corporation profits tax.

Care and management of taxes and duties.

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

Short title, construction and commencement.

32. —(1) This Act may be cited as the Finance Act, 1949.

(2) Part I of this Act shall be construed together with the Income Tax Acts.

(3) 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 Statutes which relate to the duties of excise and the management of those duties.

(4) Part V of this Act shall be construed together with the Stamp Act, 1891, and the enactments amending or extending that Act.

(5) 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, 1949.