IE-1939-act-18 — Finance Act, 1939

Income tax and sur-tax for the year 1939-40. 1. —(1) Income tax shall be charged for the year beginning on the 6th day of April, 1939, at the rate of five shillings and six pence in the pound. (2) Sur-tax for the year beginning on the 6th day of April, 1939, shall be charged in respect of the income of any individual the total of which from all sources exceeds one thousand five hundred pounds and shall be so charged at the same rates (including increases made by this Act) as those at which it is charged for the year beginning on the 6th day of April, 1938. (3) The several statutory and other provisions which were in force on the 5th day of April, 1939, in relation to income tax and sur-tax and also the provisions relating to increases in the rates of sur-tax contained in this Act shall, subject to the provisions of this Act, have effect in relation to the income tax and sur-tax to be charged as aforesaid for the said year beginning on the 6th day of April, 1939. Sur-tax for the year 1938-39. 2. —(1) Notwithstanding anything to the contrary contained in section 1 of the Finance Act, 1938 (No. 25 of 1938), the following provisions shall have effect in relation to the sur-tax charged for the year beginning on the 6th day of April, 1938, that is to say:— ( a ) the rates at which the said sur-tax shall be charged in respect of the income of any individual which exceeds three thousand pounds but does not exceed eight thousand pounds shall (subject to the subsequent provisions of this section) be the several rates at which the said sur-tax is chargeable by virtue of the said section 1 increased, in the case of each such rate, by ten per cent.; ( b ) the rates at which the said sur-tax shall be charged in respect of the income of any individual which exceeds eight thousand pounds shall (subject to the subsequent provisions of this section) be the several rates at which the said sur-tax is chargeable by virtue of the said section 1 increased, in the case of each such rate, by fifteen per cent. (2) In the case of any individual to whom paragraph ( a ) of the foregoing sub-section of this section applies, the amount of the surtax with which he is charged by virtue of the said paragraph ( a ) shall not exceed, and shall, where necessary, be reduced to, the sum of the following amounts, that is to say:— ( a ) the amount of the sur-tax which he would be liable to pay if his income had reached but had not exceeded three thousand pounds, and ( b ) the amount by which his income exceeds three thousand pounds reduced by income tax at the standard rate on such excess. (3) In the case of any individual to whom paragraph ( b ) of sub-section (1) of this section applies, the amount of the sur-tax with which he is charged by virtue of the said paragraph ( b ) shall not exceed, and shall, where necessary, be reduced to, the sum of the following amounts, that is to say:— ( a ) the amount of the sur-tax which he would be liable to pay if his income had reached but had not exceeded eight thousand pounds, and ( b ) the amount by which his income exceeds eight thousand pounds reduced by income tax at the standard rate on such excess. (4) The amount payable by virtue of any assessment, made on or before the 10th day of May, 1939, in respect of sur-tax for the year beginning on the 6th day of April, 1938, to which any of the foregoing provisions of this section applies shall, by virtue of this section and without more, be deemed to be so varied as to give effect to such of the said provisions as is or are applicable. Alteration of personal allowances. 3. —Sub-section (1) of section 18 of the Finance Act, 1920 , shall be construed and have effect as if the words “two hundred and twenty pounds” were substituted therein for the words “two hundred and twenty-five pounds,” and the said sub-section (1) as amended by sub-section (2) of section 3 of the Finance Act, 1932 (No. 20 of 1932), shall be construed and have effect as if the words “one hundred and twenty pounds” were substituted for the words “one hundred and twenty-five pounds.” Alteration of allowance in respect of earned income. 4. —In lieu of sub-section (1) (repealed by this Act) of section 3 of the Finance Act, 1932 (No. 20 of 1932), it is hereby enacted that the following provision shall be substituted for section 16 of the Finance Act, 1920 , and Part II of the latter Act shall be construed and have effect accordingly, that is to say:— “An individual who makes, in the manner prescribed by the Income Tax Acts, a claim in that behalf and makes a return in the prescribed form of his total, income shall, for the purposes of ascertaining the amount of his assessable income for the purpose of income tax, be allowed a deduction from the amount of his earned income as estimated in accordance with the provisions of the Income Tax Acts of a sum equal to one-fifth of the amount of that income, but not exceeding, in the case of any individual, the sum of three hundred pounds.” Exemption in respect of certain profits from sweepstakes. 5. —(1) Exemption shall be granted from tax under Schedule D of the Income Tax Act, 1918, in respect of the profits of any sweepstake held under the Public Hospitals Act, 1933 (No. 18 of 1933), which, but for this section, would have been assessable under Case I of the said Schedule D on the organisers (within the meaning of the said Public Hospitals Act, 1933 ) of such sweepstake or on the sweepstake committee appointed in pursuance of that Act for the purpose of such sweepstake by the said organisers thereof. (2) In this section, the word “sweepstake” has the meaning given to it by section 1 of the Public Hospitals Act, 1933 (No. 18 of 1933), for the purposes of that Act. (3) This section shall be deemed to have come into force on and to have had effect as on and from the 6th day of April, 1933. Exemption of certain allowances under the Army Pensions Act, 1937. 6. —Allowances payable under section 3 of the Army Pensions Act, 1937 (No. 15 of 1937), shall, in respect of the year beginning on the 6th day of April, 1937, be exempt from income tax (including sur-tax) and shall not be reckoned in computing income for the purposes of the Income Tax Acts. Assessment of certain profits derived from the keeping of a stallion. 7. —Where a person who is the occupier of land in respect of the occupation of which he is assessed under Schedule B of the Income Tax Act, 1918, is also the owner or part owner of a stallion which is ordinarily kept on such land, profits derived by such person from fees received or receivable for the service by such stallion on such land of mares owned by other persons shall be deemed, for the purposes of the Income Tax Acts, to arise from the occupation of such land. PART II. Customs and Excise. Imposition of duties in the First Schedule. 8. —(1) There shall be charged, levied, and paid on every of the articles mentioned in the second column of the First Schedule to this Act imported on or after the 11th day of May, 1939, a duty of customs at the rate stated in the third column of the said First Schedule opposite the mention of the article in the said second column. (2) Where a percentage is stated in the third column of the First Schedule to this Act opposite the mention of any article in the second column of the said First Schedule, such statement shall be construed as meaning a rate of duty equal to that percentage of the value of such article. (3) Wherever it is stated in the fourth column of the First Schedule to this Act that the provisions of section 8 of the Finance Act, 1919 , apply to a duty mentioned in the said First Schedule, the provisions of the said section 8 shall apply to that duty with the substitution of the expression “the area of application of the Acts of the Oireachtas” for the expression “Great Britain and Ireland” and as though the articles chargeable with the said duty were mentioned in the Second Schedule to the said Finance Act, 1919 , in the list of goods to which two-thirds of the full rate is made applicable as a preferential rate. (4) Wherever it is stated in the fourth column of the First Schedule to this Act that the licensing provision applies to a particular duty mentioned in the said First Schedule, the following provision shall apply and have effect in relation to that duty, that is to say:—whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of the said duty any articles chargeable with the said duty either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them or within a specified time or in a specified quantity, but so that no such licence shall be exempt from the provisions of section 15 of the Finance (Agreement with United Kingdom) Act, 1938 (No. 12 of 1938). (5) Subject to the provisions of the two next preceding sub-sections of this section, the provisions (if any) set forth in the fourth column of the First Schedule to this Act at any reference number in the said First Schedule shall have effect in respect of the duty mentioned at that reference number. (6) Where an article is chargeable with a duty imposed by this section, such article shall not be deemed, for any purpose arising under the First Schedule to this Act other than the purposes of section 8 of the Finance Act, 1919 , to have been manufactured in any particular country unless such proportion of its value as is prescribed by regulations made under section 16 of the Finance (Agreement with United Kingdom) Act, 1938 (No. 12 of 1938), for the purposes of that Act is the result of labour within that particular country. (7) In this section and the First Schedule to this Act, the expression “the United Kingdom” means the United Kingdom of Great Britain and Northern Ireland and includes the Channel Islands and the Isle of Man. Alteration of rates of duty on tobacco. 9. —(1) The duty of customs on tobacco imposed by section 20 of the Finance Act, 1932 (No. 20 of 1932), shall, in respect of tobacco imported on or after the 11th day of May, 1939, be charged, levied, and paid at the several rates specified in Part I of the Second Schedule to this Act in lieu of the rates at which the said duty is now chargeable by virtue of section 20 of the Finance Act, 1935 (No. 28 of 1935). (2) The duty of excise on tobacco imposed by section 19 of the Finance Act, 1934 (No. 31 of 1934), shall, as on and from the 11th day of May, 1939, be charged, levied, and paid at the several rates specified in Parts II and III of the Second Schedule to this Act in lieu of the rates at which the said duty is now chargeable by virtue of section 20 of the Finance Act, 1935 (No. 28 of 1935). (3) Sub-sections (2) to (5) of the said section 19 of the Finance Act, 1934 , shall apply to tobacco which is chargeable with the duty of excise imposed by sub-section (1) of that section at a rate specified in Part II or Part III of the Second Schedule to this Act, and for the purpose of such application references in the said sub-sections (2) to (5) of the said section 19 to Parts I and II respectively of the Sixth Schedule to the said Finance Act, 1934 , shall be construed and have effect as references to Parts II and III respectively of the Second Schedule to this Act. Alteration of rates of duty on mineral hydrocarbon light oil. 10. —(1) The duty of customs imposed by section 1 of the Finance (Customs Duties) (No, 4) Act, 1931 (No. 43 of 1931), as amended by subsequent enactments, shall, in respect of mineral hydrocarbon light oil chargeable with that duty which is imported on or after the 11th day of May, 1939, be charged, levied, and paid at the rate of ten pence the gallon in lieu of the rate mentioned in the said section 1. (2) The duty of excise imposed by section 1 of the Finance (Miscellaneous Provisions) Act, 1935 (No. 7 of 1935), as amended by subsequent enactments, shall, in respect of mineral hydrocarbon light oil chargeable with that duty which is sent out, on or for sale or otherwise, from the premises of the manufacturer thereof on or after the 11th day of May, 1939, or is used by such manufacturer on or after that date for any purpose other than the manufacture or production of mineral hydrocarbon oil, be charged, levied, and paid at the rate of eight pence the gallon in lieu of the rate mentioned in the said section 1. Alteration of rates of duty on hydrocarbon oil. 11. —(1) The duty of customs imposed by section 21 of the Finance Act, 1935 (No. 28 of 1935), shall, in respect of hydrocarbon oil chargeable with that duty which is imported on or after the 11th day of May, 1939, be charged, levied, and paid at the rate of ten pence the gallon in lieu of the rate mentioned in sub-section (1) of the said section 21. (2) The rebate allowable under sub-section (2) of the said section 21 of the Finance Act, 1935 , shall, in respect of hydrocarbon oil on which such rebate is allowable and which is imported on or after the 11th day of May, 1939, be allowed at the rate of ten pence the gallon in lieu of the rate mentioned in the said sub-section (2). (3) The duty of excise imposed by the said section 21 of the Finance Act, 1935 , shall, in respect of hydrocarbon oil chargeable with that duty which is sent out, on or for sale or otherwise, from the premises of the manufacturer thereof on or after the 11th day of May, 1939, or is used by such manufacturer on or after that date for any purpose other than the manufacture or production of hydrocarbon oil, be charged, levied, and paid at the rate of eight pence the gallon in lieu of the rate mentioned in sub-section (3) of the said section 21. (4) The rebate allowable under sub-section (4) of the said section 21 of the Finance Act, 1935 , shall in respect of hydrocarbon oil on which such rebate is allowable and on which the excise duty mentioned in the next preceding sub-section of this section was paid at the rate of eight pence the gallon, be allowed at the rate of eight pence the gallon in lieu of the rate mentioned in the said sub-section (4). Exemption from cinematograph film duty. 12. —The following provisions shall have effect in respect of the duty (being a duty on certain cinematograph films) imposed by section 17 of the Finance Act, 1932 (No. 20 of 1932), as amended by section 8 of the Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932), that is to say:— ( a ) whenever it is shown, to the satisfaction of the Revenue Commissioners,— (i) that a positive cinematograph film chargeable with the said duty is imported by or on behalf of a club, society, or other organisation, and (ii) that such organisation is conducted wholly or mainly for the purpose of the study of film technique by the members thereof and is not conducted for profit, and (iii) that such film will be exhibited only to members of such organisation and persons invited to such exhibition by a member of such organisation, and (iv) that no payment (other than the annual or other periodical subscription to such organisation by members thereof) will be made by or taken from any person for admission to any exhibition of such film, and (v) that such film will be exported after the exhibition thereof to the members of such organisation, the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, permit such film to be imported without payment of the said duty or repay any such duty paid on importation; ( b ) whenever it is shown, to the satisfaction of the Revenue Commissioners, in respect of any positive cinematograph film chargeable with the said duty (not being film designed and intended for use in conjunction with the mechanical production or reproduction of vocal or other sounds) of a width not exceeding seven-tenths of an inch, that such film was produced outside the State by the reversion process from exposed undeveloped film, the Revenue Commissioners may (whether such film was or was not subject outside the State to the operation of slitting or dividing), subject to compliance with such conditions as they may think fit to impose, permit such film, together with any extensions added thereto solely for winding purposes, to be imported without payment of the said duty or repay any such duty paid on importation. Amendments of certain Finance Acts. 13. —(1) Every Act mentioned at the head of a Part of the Third Schedule to this Act shall be amended as follows, that is to say, every section, schedule, or reference number of or in such Act which is mentioned in the second column of the said Part of the said Third Schedule shall be amended in the manner stated in the third column of the said Part of the said Third Schedule opposite the mention of such section, schedule, or reference number (as the case may be) in the said second column. (2) Every amendment which is so stated as aforesaid in the Third Schedule to this Act shall (save as is otherwise provided in the third column of the said Third Schedule) have effect as on and from the 11th day of May, 1939. (3) The particulars stated in the fourth column of the Third Schedule to this Act are inserted in the said Third Schedule solely to facilitate the identification of the duties respectively affected by the several amendments mentioned in the said Third Schedule, and accordingly nothing contained in the said fourth column shall affect the construction of this section or the said Third Schedule or operate to extend, limit, or control the extent or effect of any amendments mentioned in the said Third Schedule. Divers amendments of the Customs Acts. 14. —(1) The table of prohibitions and restrictions inwards annexed to section 42 of the Customs Consolidation Act, 1876 , is hereby amended by deleting therefrom the words “coffee, chicory” where they occur in the paragraph beginning “Extracts, essences, or other concentrations”. (2) Section 22 (which relates to stamp duty on customs entries) of the Finance Act, 1924 (No. 27 of 1924), shall not apply to entries for reimported goods in respect of which a bill of store has been issued. (3) Sub-section (5) of section 12 of the Finance Act, 1934 (No. 31 of 1934), is hereby amended by the deletion of the word and figures “section 12” and the insertion of the word and figures “section 13” in lieu of the word and figures so deleted. This sub-section shall have and be deemed to have had effect as from the passing of the Finance Act, 1934 (No. 31 of 1934). (4) Whenever the Minister for Finance, in exercise of the power conferred on him by paragraph ( b ) of section 15 of the Finance (Agreement with United Kingdom) Act, 1938 (No. 12 of 1938), requires a duty to be charged, levied, and paid at a particular rate, he may, if he so thinks proper, fix as such particular rate a rate calculated in a different manner or on a different basis from that in or on which the normal rate of the said duty is calculated. This sub-section shall have and be deemed to have had effect as from the passing of the Finance (Agreement with United Kingdom) Act, 1938 (No. 12 of 1938). (5) Section 15 of the Finance Act, 1938 (No. 25 of 1938), shall be construed and have effect and be deemed always to have had effect as if the following sub-section were inserted therein in lieu of sub-section (6) now contained therein, that is to say:— “(6) Where an article is chargeable with a duty imposed by this section, such article shall not be deemed, for any purpose arising under the First Schedule to this Act other than the purposes of section 8 of the Finance Act, 1919 , to have been manufactured in any particular country unless such proportion of its value as is prescribed by regulations made under section 16 of the Finance (Agreement with United Kingdom) Act, 1938 (No. 12 of 1938), for the purposes of that Act is the result of labour within that particular country.” (6) Sub-section (4) of section 24 of the Finance Act, 1938 (No. 25 of 1938), is hereby amended by the deletion of the words and figures “Finance Act, 1909” and the insertion of the words and figures “ Revenue Act, 1909 ” in lieu of the words and figures so deleted. This sub-section shall have and be deemed to have had effect as from the passing of the Finance Act, 1938 (No. 25 of 1938). Licences to import without payment of certain customs duties. 15. —(1) Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import any articles chargeable with a duty imposed by an enactment mentioned in the second column of the Fourth Schedule to this Act without payment of the said duty either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them or within a specified time or in a specified quantity, but so that no such licence shall be exempt from the provisions of section 15 of the Finance (Agreement with United Kingdom) Act, 1938 (No. 12 of 1938). (2) The power conferred by the foregoing sub-section of this section is, in its application to any particular duty, in lieu of every (if any) other statutory power (whether general or limited to particular circumstances) now in force of authorising by licence the importation without payment of such duty of articles chargeable with such duty or of articles of a particular class so chargeable. (3) The particulars stated in the third column of the Fourth Schedule to this Act are inserted in the said Fourth Schedule solely to facilitate the identification of the duties respectively imposed by the enactments mentioned in the second column of the said Fourth Schedule, and accordingly nothing contained in the said third column shall affect the construction of this section or the said Fourth Schedule. Termination of certain customs duties. 16. —(1) The several duties mentioned in the third column of the Fifth Schedule to this Act and respectively imposed by the enactments mentioned in the second column of the said Fifth Schedule shall not be charged or levied on any articles imported on or after the 11th day of May, 1939. (2) The particulars stated in the fourth column of the Fifth Schedule to this Act are inserted in the said Fifth Schedule solely to facilitate identification of the several duties mentioned in the third column of the said Fifth Schedule, and accordingly nothing contained in the said fourth column shall affect the construction or limit or control the operation of this section and the second and third columns of the said Fifth Schedule. Exemption from entertainments duty. 17. —Entertainments duty within the meaning of and chargeable under section 1 of the Finance (New Duties) Act, 1916 , as amended by subsequent enactments shall not be charged or levied on any entertainment in respect of which it is proved, to the satisfaction of the Revenue Commissioners, that the entertainment is promoted by the Contract Bridge Association of Ireland or by a club duly affiliated to or under the direct control of that Association and that the entertainment consists solely of an exhibition of the game of cards known as bridge. Power to refuse delivery of goods. 18. —(1) The Minister for Finance may by order, whenever he so thinks proper, for a purpose connected with the imposition or alteration by statute of a duty of customs or excise direct the Revenue Commissioners to do, during a period (not exceeding three months) specified in such order, either or both of the following things, that is to say:— ( a ) to refuse to allow, during the said period, the delivery for home use of any specified kind or class of imported goods or goods deposited in a warehouse approved of by the Revenue Commissioners for such deposit where such delivery is applied for in respect of a quantity of such goods which appears to the Revenue Commissioners to exceed the quantity which is reasonable having regard to the circumstances, and ( b ) to prohibit the sending out on or for sale or otherwise, during the said period, from the premises of a manufacturer of goods of a specified kind or class chargeable with a duty of excise and not deposited in a warehouse approved of by the Revenue Commissioners for such deposit of a quantity of such goods which appears to the Revenue Commissioners to exceed the quantity which is reasonable in the circumstances. (2) The Minister for Finance may by order, whenever he so thinks proper, amend or revoke an order made by him under the foregoing sub-section of this section or an order (made by him under this sub-section) amending any such order. (3) It shall be the duty of the Revenue Commissioners, and they are hereby authorised, notwithstanding anything contained in this Act (other than this section) or in any other Act, whether passed before or after this Act, or in any statutory order, whether made before or after the passing of this Act, or in any licence or other document issued after the passing of this Act under any such Act or order, to comply with every order made by the Minister for Finance under this section which is for the time being in force and to take all such steps and do all such things as shall appear to them to be necessary or proper for that purpose. (4) Whenever the Revenue Commissioners are required by an order made by the Minister for Finance under this section to prohibit such sending out of goods as is mentioned in paragraph ( b ) of sub-section (1) of this section, the Revenue Commissioners shall notify in writing every manufacturer of goods of a kind or class to which such prohibition applies of the fact of such prohibition and of the quantity of goods of that kind or class which appears to the Revenue Commissioners to be the reasonable quantity to be sent out on or for sale or otherwise from the premises of such manufacturer during the period mentioned in the said order. (5) It shall not be lawful for any manufacturer to whom any such notification as is mentioned in the next preceding sub-section of this section has been given to send out from his premises on or for sale or otherwise during the period mentioned in such notification any quantity of goods of the kind or class mentioned in such notification in excess of the quantity stated in such notification to appear to the Revenue Commissioners to be reasonable, and, if any such manufacturer shall send out from his premises any goods in contravention of this sub-section, he shall be guilty of an offence under this sub-section and shall be liable on summary conviction thereof to an excise penalty of five hundred pounds. (6) Whenever the Revenue Commissioners, in pursuance of an order made by the Minister for Finance under this section, refuse to allow the delivery of goods or prohibit the sending out of goods from the premises of the manufacturer thereof, no action or other proceeding shall lie against any person on account of his failure to perform a contract (whether for sale or otherwise) in respect of such goods or any part thereof where such failure is due to such refusal to allow delivery or such prohibition of sending out, as the case may be. PART III. Death Duties. Exemption of certain annuities from estate duty. 19. —(1) Sub-section (1) of section 15 of the Finance Act, 1894 (which relates to the exemption of certain annuities from estate duty) shall have effect in the case of an annuity purchased or provided by a person dying on or after the 10th day of May, 1939, as if the words “fifty-two pounds” were substituted in the said sub-section for the words “twenty-five pounds”. (2) An annuity exceeding fifty-two pounds and less than one hundred and four pounds which would, but for the fact that it exceeds fifty-two pounds, be exempted from estate duty by virtue of the provisions of sub-section (1) of section 15 of the Finance Act, 1894 , as amended by the foregoing sub-section of this section, shall be chargeable with estate duty as if it were an annuity of twice the amount by which it exceeds fifty-two pounds and as if the said provisions were not in force. PART IV. Miscellaneous and General. Transfer of money from the Road Fund to the Exchequer. 20. —With a view to providing moneys to meet general charges which will fall upon the Central Fund, the sum of one hundred and fifty 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, 1940, and in such manner as the Minister for Finance shall direct. Repeals. 21. —The several enactments specified in the Sixth 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. Care and management of taxes and duties. 22. —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. 23. —(1) This Act may be cited as the Finance Act, 1939. (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 statutes which relate to the duties of excise and the management of those duties. (3) Part I of this Act shall, save as is otherwise expressly provided therein, be deemed to come into force on and shall take effect as on and from the 6th day of April, 1939.