Finance Act, 1938

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FINANCE ACT, 1938.

ARRANGEMENT OF SECTIONS

PART I.

Income Tax.

Section

Section 1

Income tax and sur-tax for the year 1938-39.

Section 2

Exemption from section 2 of the Finance Act, 1937.

Section 3

Extension of section 8 of the Finance Act, 1932.

Section 4

Amendment of section 3 of the Finance Act, 1925.

Section 5

Amendments of Schedule C and consequential amendments of Schedule D.

Section 6

Provisions in regard to transfers of income arising from securities.

Section 7

Funding bonds issued in respect of interest on certain debts.

PART II.

Income Tax in Relation to Administration of Estates.

Section 8

Interpretation and definitions for Part II.

Section 9

Commencement of Part II.

Section 10

Provisions as to limited interests in residue.

Section 11

Provisions as to absolute interests in residue.

Section 12

Supplementary provisions as to absolute interests in residue.

Section 13

Special provisions as to certain interests in residue.

Section 14

Provisions as to adjustments and furnishing of information.

PART III.

Customs and Excise.

Section 15

Imposition of duties in the First Schedule.

Section 16

Duty on certain articles of iron or steel.

Section 17

Exemption of fire brigade vehicles from all customs duties.

Section 18

Exemption of certain articles for the use of blind persons from all customs duties.

Section 19

Amendments of certain Finance Acts.

Section 20

Termination of certain customs duties.

Section 21

Amendment of the Hawkers Act, 1888.

Section 22

Certain exemptions from entertainments duty.

Section 23

Bounty on certain destroyed tobacco.

Section 24

Power to require information and production of documents.

Section 25

Computation of value for the purposes of the Customs Acts.

PART IV.

Death Duties.

Section 26

Estate duty on cesser by death of a limited interest in settled property.

Section 27

Amendment of section 2 of the Finance Act, 1894.

Section 28

Amendment of section 5 of the Finance Act, 1894.

PART V.

Corporation Profits Tax.

Section 29

Continuance of certain exemptions from corporation profits tax.

PART VI.

Miscellaneous and General.

Section 30

Construction of “Ireland”.

Section 31

Care and management of taxes and duties.

Section 32

Short title, construction, and commencement.

FIRST SCHEDULE.

SECOND SCHEDULE.

THIRD SCHEDULE.

Acts Referred to Finance Act, 1924 No. 27 of 1924 Finance Act, 1925 No. 28 of 1925 Finance Act, 1926 No. 35 of 1926 Finance (No. 2) Act, 1927 No. 38 of 1927 Finance Act, 1929 No. 32 of 1929 Finance Act, 1930 No. 20 of 1930 Finance Act, 1931 No. 31 of 1931 Finance (Customs Duties) (No. 4) Act, 1931 No. 43 of 1931 Finance Act, 1932 No. 20 of 1932 Finance (Customs and Excise Duties) Act, 1933 No. 52 of 1933 Finance Act, 1933 No. 15 of 1933 Finance Act, 1934 No. 31 of 1934 Tobacco Act, 1934 No. 37 of 1934 Finance Act, 1935 No. 28 of 1935 Finance (Miscellaneous Provisions) Act, 1935 No. 7 of 1935 Finance Act, 1936 No. 31 of 1936 Finance Act, 1937 No. 18 of 1937 Army Pensions Act, 1937 No. 15 of 1937 Finance (Agreement with United Kingdom) Act, 1938 No. 12 of 1938 Number 25 of 1938.

FINANCE ACT, 1938.

AN ACT TO CHARGE AND IMPOSE CERTAIN DUTIES OF CUSTOMS AND INLAND REVENUE (INCLUDING EXCISE), TO AMEND THE LAW RELATING TO CUSTOMS AND INLAND REVENUE (INCLUDING EXCISE), AND TO MAKE FURTHER PROVISIONS IN CONNECTION WITH FINANCE. [29th July, 1938.] BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS:—

PART I.

Income Tax.

Income tax and sur-tax for the year 1938-39.

1.—(1) Income tax shall be charged for the year beginning on the 6th day of April, 1938, at the rate of four shillings and sixpence in the pound.

Exemption from section 2 of the Finance Act, 1937 .

2.—(1)

Section 2

(which contains provisions as to income settled on children) of the Finance Act, 1937 (No. 18 of 1937), shall not apply to any income which, by virtue or in consequence of a settlement and during the life of the settlor, is in any year of assessment paid or payable or accumulated to or for the benefit of a child of the settlor if the settlor proves to the satisfaction of the Revenue Commissioners— (a) that the aggregate amount of such income so paid, payable, or accumulated in such year does not exceed sixty pounds, and (b) that at the beginning of such year such child is over the age of sixteen years and is permanently incapacitated by mental or physical infirmity from maintaining himself and from receiving full-time instruction at a university, college, school, or other educational establishment, and (c) that such child is not entitled for such year to income exceeding in the aggregate forty pounds, exclusive of income to which the said section 2 would have applied if this section had not been enacted.

Extension of section 8 of the Finance Act, 1932 .

3.—(1) Where the amount of an allowance to which section 8 (which relates to the exemption of certain allowances under the Army Pensions Acts, 1923 and 1927) of the Finance Act, 1932 (No. 20 of 1932), applied before the passing of the Army Pensions Act, 1937 (No. 15 of 1937), has been increased by virtue of section 4 of the said Army Pensions Act 1937 , the said section 8 of the Finance Act, 1932 , shall apply, and be deemed always to have applied, to the whole of such allowance as so increased in amount.

(2)

Section 8

(which relates to the exemption of certain allowances under the Army Pensions Acts, 1923 and 1927) of the Finance Act, 1932 (No. 20 of 1932), shall extend and apply and be deemed always to have extended and applied to every allowance granted under section 12 of the Army Pensions Act, 1932 (No. 24 of 1932), to the widow or to any child or dependent of a person who was killed during the rising of April and May, 1916, and, where the amount of any such allowance has been increased by virtue of section 18 of the Army Pensions Act, 1937 (No. 15 of 1937), the said section 8 shall apply, and be deemed always to have applied to the whole of such allowance as so increased in amount.

Amendment of section 3 of the Finance Act, 1925 .

4.—

Section 3

(which relates to exemption of certain military pensions and gratuities) of the Finance Act, 1925 (No. 28 of 1925), is hereby amended by the insertion therein of the following sub-section in lieu of sub-section (2) now contained therein and the said section 3 shall be construed and have effect accordingly, that is to say:— “(2) The wounds and disabilities pensions to which section 16 of the Finance Act, 1919 , applies shall include, and be deemed always to have included, all wound and disability pensions granted under the Army Pensions Acts, 1923 to 1937, and all gratuities in respect of wounds or disabilities similarly granted, and the said section 16 shall be construed and have effect accordingly.”

Amendments of Schedule C and consequential amendments of Schedule D.

5.—(1) For all the purposes of income tax chargeable under Schedule C of the Income Tax Act, 1918, or under Case III of Schedule D of that Act, the expression “public revenue” wherever it occurs in the said Schedule C (including the Rules applicable to that Schedule) or in Rule 1 of the Rules applicable to the said Case III shall (except where the context otherwise requires) be construed and have effect as including the public revenue of any Government whatsoever and the revenue of any public authority or institution in any country outside Ireland.

Provisions in regard to transfers of income arising from securities.

6.—(1) Where in any year of assessment the owner (in this section referred to as the owner) of any securities sells or transfers the right to receive any particular interest payable (whether before or after such sale or transfer) in respect of the said securities without selling or transferring the said securities, then and in every such case the following provisions shall apply and have effect, that is to say:— (a) for all the purposes of the Income Tax Acts, the said interest (whether it would or would not be chargeable to tax if this section had not been enacted)— (i) shall be deemed to be the income of the owner or, where the owner is not the beneficial owner of the said securities and some other person (in this section referred to as the beneficiary) is beneficially entitled to the income arising from the said securities, the income of the beneficiary, and (ii) shall be deemed to be income of the owner or the beneficiary (as the case may be) for the said year of assessment, and (iii) shall not be deemed to be income of any other person, and (iv) shall, where the proceeds of the said sale or transfer are chargeable to tax under Schedule C of the Income Tax Act, 1918 or under Rule 7 of the Miscellaneous Rules applicable to Schedule D of that Act, be deemed to be equal in amount to the amount of the said proceeds; (b) where the said right to receive the said particular interest is subsequently sold, transferred, or otherwise realised, the proceeds of such subsequent sale, transfer, or other realisation shall not be deemed, for any of the purposes of the Income Tax Acts, to be income of the person by or on whose behalf such subsequent sale, transfer, or other realisation is made or effected; (c) where the said securities are of such character that the interest payable in respect thereof may be paid without deduction of tax, the owner or beneficiary (as the case may be) shall be chargeable to tax under Case VI of Schedule D of the Income Tax Act, 1918, in respect of any interest payable in respect of the said securities which is deemed by virtue of this section to be his income, unless he shows either that such interest has borne tax or that the proceeds of a sale, transfer, or other realisation of the right to receive such interest have been charged to tax under the said Schedule C or under the said Rule 7; (d) where, in any case to which the next preceding paragraph of this sub-section applies, the computation of the tax in respect of the interest which is by that paragraph made chargeable under Case VI of the said Schedule D would, if that interest had been chargeable under Case III of the said Schedule D, have been made by reference to the amount received in Ireland, the said tax chargeable pursuant to the said next preceding paragraph shall be computed on the full amount of the sums received in Ireland in the said year of assessment or in any subsequent year of assessment in which the owner remains the owner of the said securities;

(e) nothing in this sub-section shall affect any provision of the Income Tax Acts authorising or requiring the deduction of tax from any interest which is deemed by virtue of this sub-section to be income of the owner or of the beneficiary or from the proceeds of any such subsequent sale, transfer, or other realisation as is hereinbefore mentioned of the right to receive the said particular interest.

7.—(1) Where any funding bonds are issued to a creditor in respect of any liability to pay interest on a debt to which this section applies, the issue of those bonds shall be treated for all the purposes of the Income Tax Acts as if it were the payment of an amount of the said interest equal to the value of the said bonds at the time of the issue thereof, and the redemption of the said bonds shall not be treated for any of the said purposes as payment of the said interest or any part thereof.

PART II.

Income Tax in Relation to Administration of Estates.

Interpretation and definitions for Part II.

8.—(1) For the purposes of this Part of this Act— (a) a person shall be deemed to have an absolute interest in the residue of the estate of a deceased person, or in a part thereof, if and so long as the capital of the residue or of that part thereof (as the case may be) would, if the residue had been ascertained, be properly payable to him, or to another in his right, for his benefit, or is properly so payable, whether directly by the personal representatives or indirectly through a trustee or other person; (b) a person shall be deemed to have a limited interest in the residue of the estate of a deceased person, or in a part thereof, during any period (other than a period during which he has an absolute interest in the residue or in that part thereof, as the case may be) where the income of the residue or of that part thereof (as the case may be) for that period would, if the residue had been ascertained at the commencement of that period, be properly payable to him, or to another in his right, for his benefit, whether directly or indirectly as aforesaid; (c) real estate included (either by a specific or a general description) in a residuary gift made by the will of a testator shall be deemed to be a part of the residue of his estate and not to be the subject of a specific disposition.

(e) the expressions “Irish estate” and “foreign estate” mean respectively, as regards any year of assessment— (i) an estate the income whereof comprises only income which either has borne Irish income tax by deduction or in respect of which the personal representatives are directly assessable to Irish income tax, other than an estate any part of the income of which is income in respect of which the personal representatives are entitled to claim exemption from Irish income tax by reference to the fact that they are not resident or not ordinarily resident in Ireland, and (ii) an estate other than an Irish estate; (f) references to sums paid include references to assets that are transferred or that are appropriated by a personal representative to himself, and to debts that are set off or released; (g) references to sums payable include references to assets as to which an obligation to transfer or a right of a personal representative to appropriate to himself is subsisting on the completion of the administration and to debts as to which an obligation to release or set off, or a right of a personal representative so to do in his own favour, is then subsisting; (h) references to amount in relation to such assets as aforesaid shall be construed as references to the value thereof at the date on which they were transferred or appropriated, or at the completion of the administration, as the case may require, and, in relation to such debts, as references to the amount thereof.

Commencement of Part II.

9.—(1) This Part of this Act— (a) shall, in relation to amounts deemed by virtue of the next following section of this Act to have been paid as income, have effect for the purpose of assessment to income tax and to sur-tax for the year beginning on the 6th day of April, 1937, and every subsequent year and for the purpose of reliefs for that year and every such subsequent year, and (b) shall, in relation to amounts deemed by virtue of the second following section of this Act to have been paid as income, have effect for the purpose of assessment to income tax and to sur-tax for the year beginning on the 6th day of April, 1938, and every subsequent year and for the purpose of reliefs for that year and every such subsequent year, and (c) shall apply in relation to the estate of a deceased person whether he died before or after the commencement of the year beginning on the 6th day of April, 1937, or the year beginning on the 6th day of April, 1938, as the case may be.

Provisions as to limited interests in residue.

10.—(1) The following provisions of this section shall have effect in relation to a person who, during the period commencing on the death of a deceased person and ending on the completion of the administration of the estate of such deceased person (in this Part of this Act referred to as “the administration period”) or during a part of that period, has a limited interest in the residue of the said estate or in a part thereof.

Provided that where relief has been so given, such part of the amount in respect of which he has been charged to income tax as corresponds to the said proportion shall, for the purposes of sur-tax, be deemed to represent income of such an amount as would after deduction of income tax at the standard rate of tax be equal to that part of the amount charged.

Provisions as to absolute interests in residue.

11.—(1) The following provisions of this section shall have effect in relation to a person who, during the administration period or during a part of that period, has an absolute interest in the residue of the estate of a deceased person or in a part thereof.

In the case of an Irish estate, any amount which is deemed to have been paid to that person as income for any year by virtue of this sub-section shall be deemed to be income of such an amount as would after, deduction of income tax at the standard rate of tax for that year be equal to the amount deemed to have been so paid, and to be income which has borne income tax at the standard rate of tax.

Supplementary provisions as to absolute interests in residue.

12.—(1) The amount of the residuary income of an estate for any year of assessment shall be ascertained by deducting from the aggregate income of the estate for that year— (a) the amount of any annual interest, annuity, or other annual payment for that year which is a charge on residue and the amount of any payment made in that year in respect of any such expenses incurred by the personal representatives as such in the management of the assets of the estate as, in the absence of any express provision in a will, would be properly chargeable to income, but excluding any such interest, annuity, or payment allowed or allowable in computing the aggregate income of the estate; and (b) the amount of any of the aggregate income of the estate for that year to which a person has on or after assent become entitled by virtue of a specific disposition either for a vested interest during the administration period or for a vested or contingent interest on the completion of the administration.

In this sub-section the expression “benefits received” in respect of an absolute interest means the following amounts in respect of all sums paid before, or payable on, the completion of the administration in respect of that interest, that is to say:— (a) as regards a sum paid before the completion of the administration, in the case of an Irish estate such an amount as would, after deduction of income tax at the standard rate of tax for the year of assessment in which that sum was paid, be equal to that sum or, in the case of a foreign estate, the amount of that sum, and (b) as regards a sum payable on the completion of the administration, in the case of an Irish estate such an amount as would, after deduction of income tax at the standard rate of tax for the year of assessment in which the administration is completed, be equal to that sum or, in the case of a foreign estate, the amount of that sum.

Special provisions as to certain interests in residue.

13.—(1) Where the personal representatives of a deceased person have as such a right in relation to the estate of another deceased person such that, if that right were vested in them for their own benefit, they would have an absolute or a limited interest in the residue of that estate or in a part thereof, they shall be deemed to have that interest notwithstanding that that right is not vested in them for their own benefit, and any amount deemed to be paid to them as income by virtue of this Part of this Act shall be treated as part of the aggregate income of the estate of the person whose personal representatives they are.

Provisions as to adjustments and furnishing of information.

14.—(1) Where, on the completion of the administration of an estate, any amount is deemed by virtue of this Part of this Act to have been paid to any person as income for any year of assessment and either— (a) that amount is greater than the amount that has previously been deemed to have been paid to him as income for that year by virtue of this Part of this Act, or (b) no amount has previously been so deemed to have been paid to him as income for that year, an assessment or additional assessment may be made upon him for that year and tax charged accordingly or, on a claim being made for the purpose, any relief or additional relief to which he may be entitled shall be allowed accordingly.

PART III.

Customs and Excise.

Imposition of duties in the First Schedule.

15.—(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 13th day of May, 1938, 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.

Duty on certain articles of iron or steel.

16.—(1) A duty of customs at the rate of an amount equal to thirty-seven and one-half per cent, of the value of the article shall be charged, levied, and paid on every of the following articles which is imported on or after the 1st day of November, 1938, that is to say:— (a) articles of iron or steel of any of the following descriptions which, in the opinion of the Revenue Commissioners, are suitable for use in building construction and are not fabricated, that is to say:— (i) angles, (ii) channels, (iii) girders, (iv) joists, (v) tees; (b) articles of iron or steel which are, in the opinion aforesaid, of any of the following descriptions, that is to say:— (i) squares, (ii) flats, (iii) hoop, (iv) skelp, (v) strip other than strip suitable for the manufacture of safety razor blades, (vi) bars, (vii) rods or rounds, (viii) sheets, (ix) plates, (x) tinplates, (xi) light rails not exceeding thirty pounds in weight per linear yard; (c) galvanised corrugated iron or steel, whether worked or unworked.

Exemption of fire brigade vehicles from all customs duties.

17.—Whenever the Revenue Commissioners are satisfied that a vehicle imported on or after the 13th day of May, 1938, is designed and constructed for use (otherwise than merely carrying persons) for or in connection with extinguishing fires or rescuing persons from burning buildings, they may, subject to compliance with such conditions as they may think fit to impose, permit such vehicle, and every (if any) article which is imported with such vehicle and is, in their opinion, a part of the normal equipment, of such vehicle or an accessory normally carried in such vehicle to be imported without payment of any duty of customs or repay any such duty paid on such vehicle or any such article on the importation thereof.

Exemption of certain articles for the use of blind persons from all customs duties.

18.—Whenever it is shown, to the satisfaction of the Revenue Commissioners, that an article imported on or after the 13th day of May, 1938, is designed, constructed, and intended specifically or primarily for the use of blind persons and is imported by an institution or society which, in the opinion of the Revenue Commissioners, has for its primary object the amelioration of the lot of blind persons, the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, permit such article to be imported without payment of any duty of customs or repay any such duty paid on such article on the importation thereof.

Amendments of certain Finance Acts.

19.—(1) Every Act mentioned at the head of a Part of the Second 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 Second Schedule shall be amended in the manner stated in the third column of the said Part of the said Second Schedule opposite the mention of such section, schedule, or reference number (as the case may be) in the said second column.

Termination of certain customs duties.

20.—(1) The several duties mentioned in the third column of the Third Schedule to this Act and respectively imposed by the enactments mentioned in the second column of the said Third Schedule shall not be charged or levied on any articles imported on or after the 13th day of May, 1938.

Amendment of the Hawkers Act, 1888.

21.—(1) Notwithstanding anything contained in sub-section (1) of section 3 of the Hawkers Act, 1888, or in sub-section (2) of section 12 of the Finance Act, 1930 (No. 20 of 1930), the duty of excise to be paid on an excise licence issued under section 3 of the Hawkers Act, 1888, in respect of any period commencing after the 31st day of March, 1939, shall be charged, levied, and paid at whichever of the following amounts is applicable, that is to say:— (a) on any such licence issued to a person who is a hawker by virtue of paragraph (a) or paragraph (b) of the said section 12 of the Finance Act, 1930 , and travels with a horse or other beast bearing or drawing burden—four pounds, and (b) on every other such licence—twenty pounds.

Certain exemptions from entertainments duty.

22.—(1) 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— (a) that the entertainment is promoted by the Irish Amateur Billiards Association 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 billiards, or (b) that the entertainment is promoted by the Irish Chess Union or by a club duly affiliated to or under the direct control of that Union and that the entertainment consists solely of an exhibition of the game of chess, or (c) that the entertainment is promoted by the Irish Squash Rackets Association 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 squash rackets, or (d) that the entertainment consists solely of an exhibition of aeronautics.

(2)

Section 20

(which relates to an exemption from entertainments duty) of the Finance Act, 1934 (No. 31 of 1934), shall be and is hereby amended by deleting therefrom the words “and does not involve the use or participation of horses, dogs, or other animals or the use of mechanically propelled vehicles”.

Bounty on certain destroyed tobacco.

23.—Whenever tobacco grown in Ireland after the 1st day of January, 1934, and allocated to a manufacturer under the Tobacco Act, 1934 (No. 37 of 1934), is, whether before or after the passing of this Act, found to be unfit for manufacture and is destroyed with the consent of the Minister for Industry and Commerce, the Revenue Commissioners shall, out of money provided by the Oireachtas, pay on every pound of such tobacco to the said manufacturer a bounty of whichever of the following amounts is applicable, that is to say:— (a) if such tobacco was so destroyed in the premises of the said manufacturer, an amount equal to the difference per pound between the excise duty paid on such tobacco and the customs duty chargeable, at the time at which the said excise duty was paid, on like tobacco not grown in Ireland; (b) if such tobacco was so destroyed in a bonded warehouse, an amount equal to the difference per pound between the excise duty chargeable on such tobacco and the customs duty chargeable, at the time at which such tobacco was so destroyed, on like tobacco not grown in Ireland.

Power to require information and production of documents.

24.—(1) Where an entry or specification of goods or a shipping bill for goods has been delivered for the purposes of any Act (including this Act and any Act passed after this Act) relating to the customs, an officer of customs and excise may, at any time within three years after such delivery, require any person concerned with the importation or the exportation (as the case may be) of such goods to do either or both of the following things, that is to say:— (a) to furnish to such officer, within such time and in such form and manner as is specified by such officer, all such information in relation to such goods as is reasonably required by such officer and is in the possession or procurement of such person; (b) within such time as is specified by such officer, to produce to such officer and permit him to inspect and take copies of or extracts from all such books and documents relating to such goods as are reasonably required by such officer and are in the possession, custody, or procurement of such person.

(3)

Section 1

of the Revenue Act, 1909 , is hereby repealed.

Computation of value for the purposes of the Customs Acts.

25.—

Section 34

of the Finance Act, 1933 (No. 15 of 1933), is hereby repealed and in lieu thereof it is hereby enacted that the value of any article or goods for any of the purposes of this Act or any other Act (whether passed before or after this Act) relating to the customs or of any order relating to the customs heretofore or hereafter made under any Act (whether passed before or after this Act) shall, in the absence of provision to the contrary, be taken to be the price which, in the opinion of the Revenue Commissioners, an importer would give for such article or goods if such article or goods were delivered, freight and insurance paid, in bond at the place of importation.

PART IV.

Death Duties.

Estate duty on cesser by death of a limited interest in settled property.

26.—(1) The following provisions shall have effect, for the purposes of Part I of the Finance Act, 1894 , in relation to the death of a person who dies after the passing of this Act and on whose death an interest in the residue of the estate, or in a part of the residue of the estate, of a testator is limited to cease and who dies before the completion of the administration of that estate, that is to say:— (a) the said interest shall, until the completion of the administration of the said estate, be deemed to be an interest in— (i) the unadministered estate of the said testator, as for the time being held by his personal representatives but subject to outstanding charges on residue in so far as those charges are payable out of the said unadministered estate and subject to any adjustments between capital and income remaining to be made in due course of administration, and (ii) the property (if any) representing ascertained residue of the said estate; (b) the said interest shall be deemed to have become an interest in possession on the date as from which the income of the said residue would have been attributable to the said interest if the said residue had been ascertained immediately after the death of the said testator; (c) where the said interest is an interest in a part only of the residue of an estate, references in the foregoing paragraphs of this sub-section to unadministered estate, to residue, and to charges on residue shall be construed as referring only to the part of the unadministered estate, of the residue, and of the charges on residue respectively to which such interest extends or which is otherwise appropriate to the context.

Amendment of section 2 of the Finance Act, 1894.

27.—In the case of any person dying after the passing of this Act, the property which is deemed, by virtue of paragraph (e) of sub-section (1) of section 2 of the Finance Act, 1894 , as amended by section 32 of the Finance Act, 1924 (No. 27 of 1924), to be property passing on the death of the deceased shall not include property comprised in dispositions or gifts which— (a) were made in consideration of marriage, or (b) are proved to the satisfaction of the Revenue Commissioners to have been part of the normal expenditure of the deceased and to have been reasonable having regard to the amount of his income or to the circumstances, or (c) in the case of any donee, do not exceed in the aggregate one hundred pounds in value or amount. of the interest.

Amendment of section 5 of the Finance Act, 1894.

28.—In the case of any person dying after the passing of this Act, the exemption conferred by sub-section (3) of section 5 of the Finance Act, 1894 , in the case of settled property where the interest of any person under the settlement fails or determines by reason of his death before it becomes an interest in possession and subsequent limitations under the settlement continue to subsist, shall cease in cases where the property would, if that sub-section had not been enacted, have been deemed to pass on the death otherwise than by reason of the failure or determination of the interest.

PART V.

Corporation Profits Tax.

Continuance of certain exemptions from corporation profits tax.

29.—The exemptions from corporation profits tax given by section 33 of the Finance Act, 1929 (No. 32 of 1929), as amended by section 30 of the Finance Act, 1931 (No. 31 of 1931), and paragraph (b) of sub-section (1) of section 47 of the Finance Act, 1932 (No. 20 of 1932), and continued until the 31st day of December, 1937, by section 34 of the Finance Act, 1935 (No. 28 of 1935), shall be and are hereby continued until the 31st day of December, 1940.

PART VI.

Miscellaneous and General.

Construction of “Ireland”.

30.—In this Act, unless the context otherwise requires, the word “Ireland” shall be construed as not including any area which is, for the time being, not within the area and extent of application of the laws enacted by the Oireachtas, and the word “Irish” shall be given a corresponding construction.

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, 1938.

Part III

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.

FIRST SCHEDULE.

Certain customs Duties.

Ref. No.

Description of article liable to duty Rate of duty Special provisions 1 Hot water bottles made wholly or mainly of either rubber, or a material containing rubber as an ingredient, or a combination of rubber and such material.

Nine pence the article The provisions of

Section 8

of the Finance Act, 1919 , shall apply to the duty mentioned at this reference number.

The licensing provision applies to the duty mentioned at this reference number.

2 Articles (whether completely or partially manufactured and whether imported separately or otherwise) which are made wholly or mainly of woven material and are, in the opinion of the Revenue Commissioners, suitable for use as cycle touring bags.

60%, save as mentioned in the fourth column.

The duty mentioned at this reference number shall be charged, levied, and paid at the rate of an amount equal to twenty-five per cent, of the value of the article in lieu of the rate mentioned in the third column on articles which are shown, to the satisfaction of the Revenue Commissioners, to be made wholly of linen and to have been manufactured in the United Kingdom or in the Dominion of Canada.

The duty imposed by

Section 5

of the Finance Act, 1937 (No. 18 of 1937), and mentioned at reference number 13 in the First Schedule to that Act shall not be charged or levied on any article on which the duty mentioned at this reference number is chargeable.

The provisions of

Section 8

of the Finance Act, 1919 , shall apply to the duty mentioned at this reference number.

The licensing provision applies to the duty mentioned at this reference number.

3 (a) Metal plates (with letters or numbers or both letters and numbers painted thereon or affixed thereto) which are, in the opinion of the Revenue Commissioners, designed, constructed, and intended to be used as the identification plates or marks required by law to be carried on mechanically propelled road vehicles; (a) On articles mentioned in paragraph (a) in the second column—60%;

The duty mentioned at this reference number is in lieu of the duty imposed by

Section 8

of the Finance Act, 1934 (No. 31 of 1934), and mentioned at reference number 7 in the First Schedule to that Act.

The provisions of

Section 8

of the Finance Act, 1919 , shall apply to the duty mentioned at this reference number (b) metal plates which are, in the opinion aforesaid, designed, constructed, and intended to be used (after letters or numbers or both letters and numbers have been painted thereon or affixed thereto) as such identification plates or marks as aforesaid; (b) on articles mentioned in paragraph (b) in the second column—one shilling and sixpence the article; (c) letters and numbers which are, in the opinion aforesaid, designed, constructed, and intended to be affixed to such metal plates as are mentioned in the next preceding paragraph. (c) on articles mentioned in paragraph (c) in the second column — nine pence the article.

4 (a) Adhesive pastes which, in the opinion of the Revenue Commissioners, are derived wholly or partly from starch;

Whichever of the following rates produces, in respect of each particular article, the greater amount of duty, that is to say:—37 ½% or three pence the pound.

The duty mentioned at this reference number is in lieu of the duty imposed by

Section 5

of the Finance Act, 1937 (No. 18 of 1937), and mentioned at reference number 28 in the First Schedule to that Act. (b) substances (other than soluble dextrin) in powder, flake, or granular form which, in the opinion aforesaid, are derived wholly or partly from starch and are suitable for the preparation of adhesive paste by mixing the substance with water only at ordinary temperatures.

The duty imposed by

Section 11

of the Finance Act, 1935 (No. 28 of 1935), and mentioned at reference number 5 in the Second Schedule to that Act shall not be charged or levied on any article on which the duty mentioned at this reference number is chargeable.

The provisions of

Section 8

of the Finance Act, 1919 , shall apply to the duty mentioned at this reference number.

The licensing provision applies to the duty mentioned at this reference number.

5 Woven tissues (other than floor coverings) made wholly or partly of silk or of artificial silk which are imported in the piece and are not less than twelve inches nor more than twenty-five inches in width and are of a value exceeding four shillings per square yard.

45% The duty mentioned at this reference number is in lieu of every (if any) other duty which may be chargeable on the article.

The provisions of Section 8 of the Finance Act, 1919, shall apply to the duty mentioned at this reference number.

The licensing provision applies to the duty mentioned at this reference number.

6 Articles which are, in the opinion of the Revenue Commissioners, rosaries or assemblies of beads for rosaries.

Whichever of the following rates produces, in respect of each particular article, the greater amount of duty, that is to say:— 37 ½% or three farthings per length of ten beads or a fraction of ten beads The duty mentioned at this reference number is in lieu of the duty imposed by

Section 2

of the Finance (No. 2) Act, 1927 (No. 38 of 1927).

The provisions of Section 8 of the Finance Act, 1919, shall apply to the duty mentioned at this reference number.

The licensing provision applies to the duty mentioned at this reference number.

7 (a) Clubs or sticks which in the opinion of the Revenue Commissioners, are designed, constructed, and suitable for use in the game of golf and are wholly or substantially manufactured; (b) articles which, in the opinion aforesaid, are— 75% The duty mentioned at this reference number is in lieu of the duty imposed by

Section 8

of the Finance Act, 1934 (No. 31 of 1934), and mentioned a t reference number 15 in the First Schedule to that Act as amended at reference number 16 in the Eighth Schedule to the Finance Act, 1935 (No. 28 of 1935), but so far only as that duty is chargeable on articles mentioned in paragraph (b) or paragraph (c) in the second column at the said reference number 15. (i) shafts which are suitable for use as component parts of the clubs or sticks mentioned in the preceding paragraph (a) and have been fitted with grips, or The duty imposed by

Section 11

of the Finance Act, 1932 (No. 20 of 1932), and mentioned at reference number 35 in the First Schedule to that Act shall not be charged or levied on any article on which the duty mentioned at this reference number is chargeable. (ii) metal heads which are suitable for such use as aforesaid and have been subjected to all or any of the following processes, that is to say, boring, name stamping, face stamping, and polishing, or The provisions of

Section 8

of the Finance Act, 1919 , shall apply to the duty mentioned at this reference number. (iii) wooden heads which are suitable for such use as aforesaid and have been subjected to all or any of the following processes, that is to say, rasping, filing, smoothing, and polishing.

The licensing provision applies to the duty mentioned at this reference number.

8 (a) Portable chemical fire extinguishers, whether imported full or empty, excluding any such extinguishers which are shown to the satisfaction of the Revenue Commissioners, to be adapted for operating b y attachment to a water supply, and also excluding any such extinguishers which are made wholly or mainly of brass, bronze, gun-metal, or copper, or a combination of any two or more of those metals;

60% The duty mentioned at this reference number is in lieu of the duty imposed by

Section 8

of the Finance Act, 1934 (No. 31 of 1934), and mentioned at reference number 2 in the First Schedule to that Act as amended at reference number 13 in the Fourth Schedule to the Finance Act, 1936 (No. 31 of 1936). (b) component parts (made wholly or mainly of metal) of any such fire extinguishers as are mentioned in the foregoing paragraph (a) as chargeable with duty.

The duty mentioned at this reference number shall not be charged or levied on any article which would, but for this provision, be chargeable with the said duty by virtue of paragraph (b) in the second column and is shown, to the satisfaction of the Revenue Commissioners, to be a sprinkler and to have been manufactured in the United Kingdom or in the Dominion of Canada.

The provisions of

Section 8

of the Finance Act, 1919 , shall apply to the duty mentioned at this reference number.

The licensing provision applies to the duty mentioned at this reference number.

9 (a) Rice; (b) ground rice and rice flour. (a) On rice—two shillings the hundredweight; (b) on ground rice and rice flour—four shillings the hundred-weight.

The duty mentioned at this reference number is in lieu of the duty imposed by

Section 11

of the Finance Act, 1935 (No. 28 of 1935), and mentioned at reference number 6 in the Second Schedule to that Act as amended at reference number 19 in the Fourth Schedule to the Finance Act, 1936 (No. 31 of 1936).

10 Articles which, in the opinion of the Revenue Commissioners, are component parts or accessories (whether completely or partially manufactured) of wireless telegraphy apparatus (as defined in the fourth column) and are of any of the following descriptions, that is to say:— 60% The duty imposed by

Section 8

of the Finance Act, 1926 (No. 35 of 1926), as amended by subsequent enactments shall not be charged or levied on any article which is chargeable with the duty mentioned at this reference number. (a) loudspeakers, The provisions of

Section 8

of the Finance Act, 1919 , shall apply to the duty mentioned at this reference number. (b) transformers, (c) coils, (d) assemblies of two or more of the articles mentioned in the foregoing paragraphs.

Whenever it is shown, to the satisfaction of the Revenue Commissioners, that an article chargeable with the duty mentioned at this reference number is imported for use or has been used exclusively for some purpose other than use as a component part or an accessory of wireless telegraphy apparatus, the Revenue Commissioners shall, subject to compliance with such conditions as they may think fit to impose, either (as the case may require) allow the article to be imported without payment of the duty mentioned at this reference number or repay any such duty paid on the article on the importation thereof.

The licensing provision applies to the duty mentioned at this reference number.

In the second column and in this column the expression “wireless telegraphy apparatus” means apparatus for the transmission and reception or the transmission only or the reception only of messages or other communications by wireless telegraphy or wireless telephony.

11 The following component parts of boots and shoes (as defined in the fourth column) that is to say:— Whichever of the following rates produces, in respect of each particular article, the greater amount of duty, that is to say:— 60% or three farthings the article.

The duty mentioned at this reference number is in lieu of every (if any) other duty which may be chargeable on the article. (a) casings for the back quarter (commonly called stiffeners), The provisions of

Section 8

of the Finance Act, 1919 , shall apply to the duty mentioned at this reference number. (b) casings for the toe (commonly called toe-puffs), (c) supports for the arch (commonly called shanks), (d) shaped heels made wholly or mainly of wood.

The duty imposed by

Section 9

of the Finance Act, 1934 (No. 31 of 1934), as amended by

Section 22

of the Finance Act, 1935 (No. 28 of 1935), and mentioned at reference number 4 in the Sixth Schedule to the latter Act shall not be charged or levied on any article mentioned in paragraph (d) in the second column on which the duty mentioned at this reference number is chargeable.

The licensing provision applies to the duty mentioned at this reference number.

In the second column the word “boot” and the word “shoe” have respectively the meanings given to them by sub-section (5) of

Section 9

of the Finance Act, 1934 (No. 31 of 1934), for the purposes of that section.

12 (a) Lampshades (completely or substantially manufactured) which, in the opinion of the Revenue Commissioners, are substantially made of textile material, or paper, or a cellulose product, or parchment, or any similar material, or of a combination of two or more of those materials; (a) on lampshades — whichever of the following rates produces, in respect of each particular article, the greater amount of duty, that is to say:— 50% or one shilling the article;

The duty mentioned at this reference number is in lieu of the duty imposed by

Section 4

of the Finance (Customs and Excise Duties) Act, 1933 (No. 52 of 1933), and mentioned at reference number 7 in the First Schedule to that Act. (b) component parts (completely or substantially manufactured and made wholly or mainly of any such material or combination of materials as are mentioned in the foregoing paragraph (a) ) of lampshades. (b) on component parts:— 50%.

The provisions of

Section 8

of the Finance Act, 1919 , shall apply to the duty mentioned at this reference number.

13 (a) Articles which are fitted with neon tubes and are, in the opinion of the Revenue Commissioners, designed, constructed, and suitable for use as notices or as advertisements or for advertising purposes; (b) complete neon tubes which, in the opinion aforesaid, are designed, constructed, and suitable for fitting to articles designed, constructed, and suitable for such use as is mentioned in the foregoing paragraph (a);

75% The duty mentioned at this reference number is in lieu of the duty imposed by

Section 4

of the Finance (Customs and Excise Duties) Act, 1933 (No. 52 of 1933), and mentioned at reference number 5 in the First Schedule to that Act.

The duty imposed by

Section 4

of the Finance Act, 1933 (No. 15 of 1933), and mentioned at reference number 15 in Part I of the First Schedule to that Act shall not be charged or levied on any article on which the duty mentioned at this reference number is chargeable. (c) transformers which are, in the opinion aforesaid, designed, constructed, and suitable for use with neon tubes;

The provisions of

Section 8

of the Finance Act, 1919 , shall apply to the duty mentioned at this reference number. (d) wooden or metal letters, lettering, numbers, or designs which are, in the opinion aforesaid, designed, constructed, and suitable for use as backing for neon tubes in articles suitable for such use as is mentioned in the foregoing paragraph (a).

The licensing provision applies to the duty mentioned at this reference number.

14 Floor coverings which, in the opinion of the Revenue Commissioners, are wholly or mainly of textile material and do not contain any rubber, artificial rubber, or imitation of rubber, or any substance containing rubber as an ingredient and are of a value of not less than four shillings per square yard, but excluding floor coverings made wholly or mainly of coir, straw, rush, grass, or any similar substance, or of a combination of two or more such substances.

30% The duty imposed by

Section 11

of the Finance Act, 1932 (No. 20 of 1932), and mentioned at reference number 33 in the First Schedule to that Act shall not be charged or levied on any article on which the duty mentioned at this reference number is chargeable.

The provisions of

Section 8

of the Finance Act, 1919 , apply to the duty mentioned at this reference number.

The licensing provision applies to the duty mentioned at this reference number.

SECOND SCHEDULE.

Amendments of Certain Finance Acts.

PART I.

Finance (Customs Duties) (No. 4) Act, 1931 (No. 43 of 1931).

Ref. No.

Section or Schedule Amended Nature of Amendment General Subject Matter of Amendment 1

Section 1.

The following provision shall have effect in relation to the duty imposed by the said Section 1, that is to say:— The Customs duty on mineral hydrocarbon light oil. “Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may repay to any particular person, subject to compliance with such conditions as they may think fit to impose, any duty charged and levied under

Section 1

of the Finance (Customs Duties) (No. 4) Act, 1931 (No. 43 of 1931), and paid on any particular articles on importation or on delivery from bonded warehouse.”

PART II.

Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932).

Ref. No.

Section or Schedule Amended Nature of Amendment General Subject Matter of Amendment 2 First Schedule, Part. I, reference number 16.

In the second column at the said reference number 16 as amended at reference number 5 in the Seventh Schedule to the Finance Act, 1933 (No. 15 of 1933), the words “excluding bamboo canes” shall be added at the end of sub-paragraph (27) of paragraph (d).

The duty on certain wooden articles.

PART III.

Finance Act, 1933 (No. 15 of 1933).

Ref. No.

Section or Schedule Amended Nature of Amendment General Subject Matter of Amendment 3 First Schedule, reference number 4.

In the second column at the said reference number 4:— The duty on metal fabric and expanded metal. (a) the words “exceeding in weight three pounds per square yard and” shall be deleted, and the words “which is” shall be substituted therefor, and (b) the word “intended” shall be deleted, and the word “suitable” shall be substituted therefor.

4 Second Schedule, reference number 2.

The duty mentioned at the said reference number 2 shall not be charged or levied on any dry battery which at importation forms part of a complete wireless telegraphy apparatus which is chargeable with the duty imposed by

Section 8

of the Finance Act, 1926 (No. 35 of 1926), but is permitted, by virtue of

Section 23

of the Finance Act, 1935 (No. 28 of 1935), to be imported without payment of that duty.

The duty on dry batteries.

PART IV.

Finance Act, 1934 (No. 31 of 1934).

Ref. No.

Section or Schedule Amended Nature of Amendment General Subject Matter of Amendment 5 Fourth Schedule, Part III. (a) At reference number 16 in the said Fourth Schedule, the words “or (subject to compliance with such conditions as the Revenue Commissioners may impose) within such time as the Revenue Commissioners may allow” shall be inserted in the second column after the words “at the one time”.

Compounded motor car duties. (b) At reference number 17 in the said Fourth Schedule, the words “or (subject to compliance with such conditions as the Revenue Commissioners may impose) within such time as the Revenue Commissioners may allow” shall be inserted in the second column after the words “at the one time”.

PART V.

Finance (Miscellaneous Provisions) Act, 1935 (No. 7 of 1935).

Ref. No.

Section or Schedule Amended Nature of Amendment General Subject Matter of Amendment 6

Section I.

The following provision shall have effect in relation to the duty imposed by the said Section 1, that is to say:— The excise duty on mineral hydrocarbon light oils. “Whenever the Revenue Commissioners are satisfied that the duty of excise imposed by

Section 1

of the Finance (Miscellaneous Provisions) Act, 1935 (No. 7 of 1935), has been paid on any mineral hydrocarbon light oil and that such oil has been used or is intended for use as an ingredient in the manufacture of an article which is not of the character of mineral hydrocarbon light oil or not merely a mixtue or blend of mineral hydrocarbon light oils (whether with or without the addition of colouring matter or similar ingredient), they may repay the amount of the said duty so paid on such oil.”

PART VI.

Finance Act, 1935 (No. 28 of 1935).

Ref. No.

Section or Schedule Amended Nature of Amendment General Subject Matter of Amendment 7 First Schedule, reference number 28.

In paragraph (c) in the second column at the said reference number 28, the words “and also excluding component parts of the said excluded component parts” shall be added after the word “earthenware.”

The duty on refrigerating apparatus.

8 First Schedule, reference number 29. (a) The duty mentioned at the said reference number 29 shall be charged, levied, and paid at the following rate in lieu of the rate mentioned in the third column at the said reference number, that is to say:— Whichever of the following rates produces in respect of each particular article the greater amount of duty, that is to say, the rate of an amount equal to fifty per cent, of the value of the article, or whichever of the following rates is applicable, that is to say:— (i) where the article chargeable is eight inches or less than eight inches in length—six shillings the gross, or (ii) where the article chargeable is more than eight inches in length—twelve shillings the gross.

The duty on pencils, crayons, etc. (b) The provisions of

Section 8

of the Finance Act, 1919 , shall apply to the duty mentioned at the said reference number 29 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 articles chargeable with the said duty were mentioned in the Second Schedule to the said Act in the list of goods to which two-thirds of the full rate is made applicable as a preferential rate.

PART VII.

Finance Act, 1936 (No. 31 of 1936).

Ref. No.

Section or Schedule Amended Nature of Amendment General Subject matter of Amendment 9 First Schedule, reference number 13. (a) The duty mentioned at the said reference number 13 shall be charged, levied, and paid at the rate of six shillings the gallon in lieu of the rate mentioned in the third column at the said reference number. (b) The provisions of

Section 8

of the Finance Act, 1919 , shall apply to the duty mentioned at the said reference number 13 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 articles chargeable with the said duty were mentioned in the Second Schedule to the said Act in the list of goods to which, two-thirds of the full rate is made applicable as a preferential rat.

The duty on cider and perry.

10 First Schedule, reference number 27.

In the second column at the said reference number 27, the following paragraphs shall be added, that is to say:— “(q) book-ends, (r) inkstands, (s) electric table lamps and standards for such lamps.”

Extension of duty on articles of casein, etc.

11 Third Schedule.

The following reference number, description, and rate of minimum duty shall be inserted at the end of Part III of the said Third Schedule, that is to say:— Rates of minimum duty on personal clothing and wearing apparel.

31a Articles which are, in the opinion of the Revenue Commissioners, neckties suitable for wear by men or boys, excluding neckties which, at importation, are permanently made up, and also excluding articles which are shown, to the satisfaction of the Revenue Commissioners, to have been manufactured in the United Kingdom of Great Britain and Northern Ireland, or in the Channel Islands, or in the Isle of Man, or in the Dominion of Canada.

3d. per article.

THIRD SCHEDULE.

Customs Duties Terminated.

Ref. No.

Enactment Imposing or Defining the Duty Particulars of the Duty General Description of the Duty 1 The Finance (No. 2) Act, 1927 (No. 38 of 1927),

Section 2

.

The duty imposed by the said

Section 2

.

The duty on rosaries.

2 The Finance (Customs and Excise Duties) Act, 1933 (No. 52 of 1933), Section 4 and reference number 5 in the First Schedule.

The duty mentioned at the said reference number 5.

The duty on neon tube advertisements.

3 The Finance (Customs and Excise Duties) Act, 1933 (No. 52 of 1933), Section 4 and reference number 7 in the First Schedule.

The duty mentioned at the said reference number 7.

The duty on certain lampshades.

4 The Finance Act, 1934 (No. 31 of 1934), Section 8 and reference number 2 in the First Schedule, as amended at reference number 13 in the Fourth Schedule to the Finance Act, 1936 (No. 31 of 1936).

The duty mentioned at the said reference number 2 as amended at the said reference number 13.

The duty on certain fire extinguishers.

5 The Finance Act, 1934 (No. 31 of 1934), Section 8 and reference number 7 in the First Schedule.

The duty mentioned at the said reference number 7.

The duty on motor car identification plates.

6 The Finance Act, 1934 (No. 31 of 1934),

Section 8

and reference number 15 in the First Schedule , as amended at reference number 16 in the Eighth Schedule to the Finance Act, 1935 (No. 28 of 1935).

The duty mentioned at the said reference number 15 as amended at the said reference number 16, but so far only as that duty is chargeable on articles mentioned in paragraph (b) or paragraph (c) in the second column at the said reference number 15.

The duty on golf clubs and heads and shafts therefor.

7 The Finance Act, 1935 (No. 28 of 1935), Section 11 and reference number 6 in the Second Schedule, as amended at reference number 19 in the Fourth Schedule to the Finance Act, 1936 (No. 31 of 1936).

The duty mentioned at the said reference number 6 as amended at the said reference number 19.

The duty on rice.

8 The Finance Act, 1937 (No. 18 of 1937), Section 5 and reference number 28 in the First Schedule.

The duty mentioned at the said reference number 28.

The duty on adhesive pastes.

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