Section

1.

Income tax and sur-tax for the year 1939-40.

2.

Sur-tax for the year 1938-39.

3.

Alteration of personal allowances.

4.

Alteration of allowance in respect of earned income.

5.

Exemption in respect of certain profits from sweepstakes.

6.

Exemption of certain allowances under the Army Pensions Act, 1937.

7.

Assessment of certain profits derived from the keeping of a stallion.

8.

Imposition of duties in the First Schedule.

9.

Alteration of rates of duty on tobacco.

10.

Alteration of rates of duty on mineral hydrocarbon light oil.

11.

Alteration of rates of duty on hydrocarbon oil.

12.

Exemption from cinematograph film duty.

13.

Amendments of certain Finance Acts.

14.

Divers amendments of the Customs Acts.

15.

Licences to import without payment of certain customs duties.

16.

Termination of certain customs duties.

17.

Exemption from entertainments duty.

18.

Power to refuse delivery of goods.

19.

Exemption of certain annuities from estate duty.

20.

Transfer of money from the Road Fund to the Exchequer.

21.

Repeals.

22.

Care and management of taxes and duties.

23.

Short title, construction, and commencement.

Acts Referred to

Finance Act, 1938

No. 25 of 1938

Public Hospitals Act, 1933

No. 18 of 1933

Army Pensions Act, 1937

No. 15 of 1937

Finance (Agreement with United Kingdom) Act, 1938

No. 12 of 1938

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 Act, 1932

No. 20 of 1932

Finance (Customs Duties) (No. 4) Act, 1932

No. 34 of 1932

Finance Act, 1924

No. 27 of 1924

Finance Act, 1934

No. 31 of 1934

Finance Act, 1936

No. 31 of 1936

Finance (Customs and Excise Duties) Act, 1933

No. 52 of 1933

Finance Act, 1937

No. 18 of 1937

Finance (Customs Duties) (No. 2) Act, 1932

No. 11 of 1932

Finance Act, 1933

No. 15 of 1933

Emergency Imposition of Duties Act, 1932

No. 16 of 1932

Intoxicating Liquor (General) Act, 1924

No. 62 of 1924