FINANCE ACT, 1963
This is the act as published. Later amendments are not folded into the text below: each one is a separate act in this repository and an entry in this law's history.
25 amending acts · 2015-06-18, Customs Act 2015
| _________ Circuit | _________ Circuit | _________ Circuit |
| County _________ | County _________ | County _________ |
| Between | Between | Between |
| A.B., CD., | and | Plaintiff, Defendant. |
To the several Sheriffs and County Registrars and to the Commissioner and members of the Garda Síochána, greeting.
WHEREAS lately in the Circuit Court it was adjudged that the person named in Part I of the Schedule hereto (in this Order referred to as the Debtor) is justly indebted to the Minister for Finance for the benefit of the Central Fund in the sum stated in column (1) of Part II of that Schedule together with the sum stated in column (2) of that Part for costs as appears of record in the Circuit Court:
You the several Sheriffs and County Registrars are hereby commanded to take in execution the goods and chattels of the Debtor to satisfy the aggregate amount stated in column (4) of the said Part II, being the aggregate amount of those sums together with the sum stated in column (3) of the said Part II for the costs of this Order.
AND, save where the Debtor is a body corporate, in the event of the goods or chattels of the Debtor not being sufficient to satisfy that aggregate, or in the event of the Debtor having no goods or chattels which can be taken in execution to satisfy that aggregate, you, the Sheriff or County Registrar to whom this Order is handed for execution, are hereby commanded to give a certificate to that effect in one of the forms endorsed hereon to the Commissioner of the Garda Síochána.
AND you, the Commissioner and members of the Garda Síochána, are hereby commanded, upon the receipt of this Order by such Commissioner, with the certificate endorsed hereon signed by the said Sheriff or County Registrar, to take and convey the Debtor to the nearest prison and there deliver him to the Governor of such prison there to remain and be kept by such Governor until satisfaction be made of that aggregate, or until the expiration of the period of six months, whichever shall be the shorter.
SCHEDULE
Part I
Name of Debtor:
Part II
| (1) | (1) | (1) | (2) | (2) | (2) | (3) | (3) | (4) | (4) | (4) |
| Debt | Debt | Debt | Costs | Costs | Costs | Costs of this Order | Costs of this Order | Aggregate of sums stated in columns (1), (2) and (3) | Aggregate of sums stated in columns (1), (2) and (3) | Aggregate of sums stated in columns (1), (2) and (3) |
| £ | s. | d. | £ | s. | d. | s. | d. | £ | s. | d. |
| 16 | 6 | |||||||||
| --- | --- | --- | ||||||||
| Dated this | day of | , 19 . | ||||||||
| By the Court. County Registrar. |
This Order is issued by
The Solicitor for the Plaintiff
of
Levy the aggregate amount stated in column (4) of Part II of the Schedule to the within Order.
Sheriff/County Registrar
of
CERTIFICATE
To the Commissioner of the Garda Síochána.
I hereby certify that the goods and chattels of the Debtor named in Part I of the Schedule to the within Order are not sufficient to satisfy the aggregate amount stated in column (4) of Part II of that Schedule and that the amount levied is the amount stated hereunder leaving a balance of the difference between that amount and the said aggregate amount to be satisfied.
| £ s. d. | ||
| AMOUNT LEVIED: | ||
| GIVEN under my hand this | day of | , 19 . |
Sheriff/County Registrar
of
To the Commissioner of the Garda Síochána.
I hereby certify that the Debtor named in Part I of the Schedule to the within Order has no goods or chattels which can be taken in execution to satisfy the aggregate amount stated in column (4) of Part II of that Schedule.
| GIVEN under my hand this | day of | , 19 . |
Sheriff/County Registrar
of
SIXTH SCHEDULE. Enactments Repealed.
Part I.
| (1) | (2) | (3) |
| Session and Chapter | Short Title | Extent of Repeal |
| 10 & 11 Geo. 5, c. 18 | Finance Act, 1920 | In paragraph (h) of the proviso to subsection (2) of section 53, the words from “and in the case” to the end of the paragraph. |
| 11 & 12 Geo. 5, c. 32 | Finance Act, 1921 | Section 53. |
Part II.
| (1) | (2) | (3) |
| Session and Chapter or Number and Year | Short Title | Extent of Repeal |
| 8 & 9 Geo. 5, c. 40 | Income Tax Act, 1918 | The words “following the year” in subsection (1) of section 8; subsection (4) of section 39; sections 110, 122, 124 and 152; subsection (2) of section 158; the words “and if he has failed to give the particulars required by subsection (2) of this section in the demand note, he shall give them in the receipt” in subsection (3) of section 158; the words “recorder or county court” in subsection (4) of section 149, in subsection (4) of section 187, in subsection (1) of section 196 where they occur after the words “to the said” and in subsection (2) and in subsection (3) of section 196; the words “, as the case may be,” where they occur before the words “any statement” in subsection (1) of section 196; section 203; Rule 5 of No. Ill of Schedule A; in Rule 16 of the Rules applicable to Cases I and II of Schedule D: all words from the words “and a person” to the end of the Rule; Rule 4 of the Miscellaneous Rules applicable to Schedule D; Rule 18 of the Rules applicable to Schedule E. |
| 11 & 12 Geo. 5, c. 32 | Finance Act, 1921 | In paragraph (b) of subsection (1) of section 30, the words “the work in connection with the husbandry is mainly carried on by beneficiaries of the charity and”. |
| No. 27 of 1924 | Finance Act, 1924 | The words “recorder or county court” in subsections (1), (2) and (3) of section 10. |
| No. 18 of 1927 | Finance Act, 1927 | Section 8; the words “made under Schedule D of the Income Tax Act, 1918, or according to the rules applicable to that Schedule or under Schedule E of the said Act” in subsection (1) of section 10. |
| No. 32 of 1929 | Finance Act, 1929 | The word “and” at the end of paragraph (a) of subsection (1) of section 3 and paragraph (b) of that subsection. |
| No. 18 of 1944 | Finance Act, 1944 | Section 9. |
| No. 25 of 1958 | Finance Act, 1958 | The words “, in the case of an assessment to income tax, or the Special Commissioners, in the case of an assessment to sur-tax,” and “or, as the case may be, the Special Commissioners,” in subsection (1) of section 10; the words “, the Special Commissioners” in subsection (5) of that section; subsection (6) of section 54. |
| No. 23 of 1961 | Finance Act, 1961 | Subsection (4) of section 13. |
| No. 39 of 1961 | Courts (Supplemental Provisions) Act, 1961 | The reference to section 196 of the Income Tax Act, 1918, and the judge of the circuit where the assessment was made contained in the Fourth Schedule at reference number 67. |
Part III
| (1) | (2) | (3) |
| Session and Chapter or Number and Year | Short Title | Extent of Repeal |
| 10 Edw. 7 & 1 Geo. V, c. 3 | Finance (1909-10) Act, 1910 | The words “, at the election of the Commissioners either” and “, or to an excise penalty equal to treble the amount of the full duty” in subsection (3) of section 50. |
| 8 & 9 Geo. V, c. 40 | Income Tax Act, 1918 | Subsection (4) of section 7; in paragraph (a) of subsection (1) of section 8, the words “and the penalties for failure to make a returnS”; in subsection (2) of section 8, the words from “and the provisions” to the end of the subsection; section 30; subsection (7) of section 32; in subsection (4) of section 40, the words “and if such claim is made by any person in his own behalf he shall in addition be liable to be charged in treble the tax so chargeable”; in subsection (1) of section 100, the words “true and correct”; subsection (2) of section 102; in paragraph (a) of subsection (1) of section 103, the words “true and correct”; in subsection (1) of section 105, the words from “and the provisions” to the words “any such return”; sections 107 and 132; in subsection (3) of section 139, the words from “and in default” to the end of the subsection; sections 140 and 146; Rules 10 and 11 of No. V of the Rules applicable to Schedule A; Rule 6 of the Rules under the heading commencing with the words “Rules as to interest, & c, with the payment” in the Rules applicable to Schedule C; in paragraph (2) of Rule 10 of the Rules applicable to Cases I and II of Schedule D, the words “under the penalty prescribed by this Act for default in delivering a statement”; in paragraph (1) of Rule 17 of the General Rules, the words “and the penalties for failure to deliver a statement of profits or gains”; in paragraph (2) of Rule 17 of the General Rules, the words from “and the provisions” to the end of the paragraph; in paragraph (3) of Rule 18 of the General Rules, the words “true and correct”. |
| 10 & 11 Geo. V, c. 18 | Finance Act, 1920 | In subsection (2) of section 17, the words “and thirty”; subsection (3) of section 55; in subsection (3) of section 56, the words from “Any liquidator” to the end of the subsection. |
| 12 & 13 Geo. V. c. 17 | Finance Act, 1922 | Subsection (2) of section 22; in paragraph 11 of the First Schedule, the words from “If any person” to the end of paragraph. |
| No. 21 of 1923 | Finance Act, 1923 | Subsection (4) of section 6. |
| No. 28 of 1925 | Finance Act, 1925 | Subsections (2), (3), (4) and (5) of section 10. |
| No. 35 of 1926 | Finance Act, 1926 | In subsection (2) of section 19, the words from “and there shall be charged” to the end of the subsection. |
| No. 28 of 1935 | Finance Act, 1935 | The words “, at the option of the Revenue Commissioners,” and “either equal to three times the value of the hydrocarbon oil (including the duty thereon) in respect of which the offence was committed or” and “said” in subsection (12) of section 21. |
| No. 25 of 1938 | Finance Act, 1938 | Subsection (3) of section 6; in subsection (4) of section 14, the words from “and if that person” to the end of the subsection. |
| No. 15 of 1946 | Finance Act, 1946 | Section 27; Third Schedule. |
| No. 18 of 1950 | Finance Act, 1950 | Subsection (5) of section 19. |
| No. 15 of 1951 | Finance Act, 1951 | Subsection (3) of section 4. |
| No. 8 of 1956 | Finance (Profits of Certain Mines) (Temporary Relief from Taxation) Act, 1956 | In section 10, the words from “and if” to the end of the section. |
| No. 25 of 1958 | Finance Act, 1958 | In subsection (5) of section 9, the words from “and the provisions” to the end of the subsection; subsection (3) of section 39; subsection (10) of section 54. |
| No. 28 of 1958 | Finance (Miscellaneous Provisions) Act, 1958 | In paragraph (b) of section 6, the words from “and if” to the end of the paragraph. |
| No. 23 of 1961 | Finance Act, 1961 | In subsection (1) of section 13, the words “true and correct”; in subsection (5) of section 13, the words “and the time limited for the delivery thereof shall be deemed to have expired on the date of its delivery to the inspector”; subsection (6) of section 13; in subsection (7) of section 13, the words “of subsection (6)”. |
Part IV.
| (1) | (2) | (3) |
| Session and Chapter | Short Title | Extent of Repeal |
| 54 & 55 Vict., c. 39 | Stamp Act, 1891 | Section 40; in the First Schedule, the head of charge “Bill of Lading”. |
Part V.
| (1) | (2) | (3) |
| Session and Chapter or Number and Year | Short Title | Extent of Repeal |
| 8 & 9 Geo. 5, c. 40 | Income Tax Act, 1918 | Sections 81 and 82; subsections (1) and (2) of section 86; in paragraph (c) of subsection (1) of section 190, the words “special commissioners or”; subsection (3) of section 215. |
| No. 31 of 1934 | Finance Act, 1934 | Section 7. |
Part VI.
| (1) | (2) | (3) |
| Session and Chapter | Short Title | Extent of Repeal |
| 8 & 9 Geo. 5, c. 40 | Income Tax Act, 1918 | Sections 168, 172, 175, 176, 177, 178, 179 and 184. |
This document does not substitute the official text published in the Irish Statute Book. We accept no responsibility for any inaccuracies arising from the transcription of the original into this format.
This text is published under Irish Statute Book's own terms of reuse, not a Legalize or public-domain licence.
Irish Statute Book
CC-BY 4.0 (Oireachtas Open Data PSI Licence)
Contains Irish Public Sector Information licensed under the Oireachtas (Houses of the Oireachtas) Open Data PSI Licence / Creative Commons Attribution 4.0 International, sourced from https://www.irishstatutebook.ie.