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11 1928

FINANCE ACT, 1928

PART V.

Miscellaneous and General.

Amendment of section 63 of the Finance Act, 1916.

32. —Section 63 of the Finance Act, 1916, as adapted by and under the Adaptation of Enactments Act, 1922 (No. 2 of 1922) is hereby amended as follows:—

(a) by the deletion of the words “in the United States of America” now contained therein and the insertion in lieu of the words so deleted of the words “outside Saorstát Eireann,” and

(b) by the deletion of the words “by British subjects” now contained therein.

Unemployment insurance stamps.

33. —(1) Section 20 of the Finance Act, 1911, shall be construed and have effect and be deemed always to have had effect as from the commencement of the Unemployment Insurance Act, 1920, as if the expression “stamps used to denote other duties” contained therein included stamps used for the purposes of the said Unemployment Insurance Act, 1920.

(2) So much of section 33 of the Unemployment Insurance Act, 1920, as confers on the Revenue Commissioners authority to make regulations for applying, with the necessary adaptations, as respects unemployment insurance stamps the provisions of certain enactments specified in the said section, shall (notwithstanding any transfer heretofore made or hereafter to be made of such authority to the Minister for Posts and Telegraphs) have effect as if sections 21, 35, and 36 of the Inland Revenue Regulation Act, 1890, and Section 9 of the Stamp Act, 1891, and all enactments amending those sections or any of them were included amongst the enactments so specified in the said section 33.

Care and management of taxes and duties.

34. —(1) All taxes and duties imposed or continued by this Act are hereby placed under the care and management of the Revenue Commissioners.

(2) Any information acquired, whether before or after the passing of this Act, by the Revenue Commissioners in connection with any tax or duty under their care and management may be used by them for any purpose connected with any other tax or duty under their care and management.

Repeals.

35. —The several enactments specified in the Third Schedule to this Act are hereby repealed to the extent mentioned in the third column of the said Schedule and as on and from the respective dates specified in the fourth column of the said Schedule.

Short title, construction and commencement.

36. —(1) This Act may be cited as the Finance Act, 1928.

(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 the Acts of the Oireachtas which relate to duties of excise and the management of those duties.

(3) Save as is otherwise provided, so much of this Act as relates to income tax or to super-tax or to sur-tax shall be deemed to come into force on and shall take effect as on and from the 6th day of April, 1928.