Finance Act , 1969

(3) Stamp duties shall not be chargeable in the case of a conveyance, transfer or lease by a local authority under the provisions of the Housing Act, 1966, or of a conveyance, transfer or lease by a society registered under the Industrial and Provident Societies Acts, 1893 to 1966, and made, in accordance with a scheme for the provision of houses for its members, to a member or to such member and the spouse of the member.

(4) Where—

(a) an instrument has been charged with stamp duty under the heading “Conveyance or Transfer on sale of any property” or “Lease or Tack” in the First Schedule to the Stamp Act, 1891,

(b) a person requires under section 12 of the Stamp Act, 1891, the Revenue Commissioners to express their opinion with reference to the instrument, and

(c) it is shown to the satisfaction of the Revenue Commissioners that the instrument is one to which the provisions of subsection (2) or (3) of this section relate,

the instrument shall be exempted from duty, whether or not it has previously been stamped with a particular stamp denoting that it is duly stamped.

(5) In any such case as is referred to in subsection (4) of this section, the Revenue Commissioners may repay the duty charged on the instrument, provided that the application for exemption and repayment is made within two years after the date of the instrument.

(6) Section 16 of the Finance Act, 1950, and section 52 of the Housing Act, 1966, are hereby repealed.

(7) This section shall be deemed to have come into operation on the 7th day of May, 1969, and shall not have effect with respect to any instrument executed before such coming into operation.

50 Stamp duty on contracts for construction of office buildings.

50.—(1) It shall be the duty of every person who makes one or more contracts for the construction, alteration or enlargement of a building the greater part of which is intended for use as offices to deliver or procure the delivery to the Revenue Commissioners of the instrument or instruments containing every such contract.

(2) Every such instrument shall be chargeable with a stamp duty at the rate of ten per cent, of the amount or value of the consideration for the performance of the contract or contracts to which it relates: Provided that an instrument shall not be chargeable with duty to the extent to which it is shown to the satisfaction of the Revenue Commissioners that the amount or value of the consideration for the performance of the contract or contracts which it contains has formed part of the amount or value of the consideration for the performance of a contract in respect of which duty has been paid under this subsection.

(3) If at the expiration of ninety days after the making of a contract of a kind referred to in subsection (1) of this section the instrument containing it is not duly stamped, all the parties to the contract, as well as being liable for the duty unpaid, shall jointly and severally be liable to a penalty equal to twice the said duty, and the penalty shall be recoverable in the same manner as if it were part of the duty.

(4) Where there is variation in the amount or value of the consideration for the performance of a contract of a kind referred to in subsection (1) of this section, the following provisions shall have effect:

(a) where the amount or value of the consideration is increased, the instrument containing the contract shall, notwithstanding that it may have been stamped already and irrespective of whether or not it has been stamped with a particular stamp denoting that it is duly stamped, again become chargeable with stamp duty,

(b) duty shall be chargeable at the rate of ten per cent, of the increased consideration, due allowance being made for the amount of any duty already paid,

(c) if at the expiration of ninety days from the date of the increase in the consideration the instrument containing the contract is not stamped in accordance with the foregoing subparagraph, all the parties to the contract, as well as being liable for the duty unpaid, shall jointly and severally be liable to a penalty equal to twice the said duty, and the penalty shall be recoverable in the same manner as if it were part of the duty,

(d) where the amount or value of the consideration is decreased, the Revenue Commissioners may repay the difference between the amount of duty actually charged on the instrument containing the contract and the amount chargeable thereon by reference to the decreased consideration:

Provided that the application for repayment is made within two years after the date of the decrease in the consideration.

(5) Where a building the greater part of which is intended for use as offices is constructed, altered or enlarged and—

(a) the contract or any of the contracts for the construction, alteration or enlargement is not contained in any instrument or instruments,

(b) the construction, alteration or enlargement or part of the construction, alteration or enlargement is not the subject of a contact, or

(c) the Revenue Commissioners are of opinion that there existed an arrangement or arrangements in relation to the construction, alteration or enlargement the main purpose or one of the main purposes of which was the avoidance or reduction of liability to stamp duty under this section, the following provisions shall have effect—

(i) the Revenue Commissioners may by notice in writing require the owner of the building to deliver to them, within thirty days after the date of the requisition, the instrument containing the notification or a copy of such instrument (in this section referred to as the notification) given pursuant to the Local Government (Planning and Development) Act, 1963 (Permission) Regulations, 1964, of the grant under the Local Government (Planning and Development) Act, 1963, by the relevant planning authority, within the meaning of that Act, of permission or approval in relation to the construction, alteration or enlargement, together with a statement of the total outlay expended or to be expended on the construction, alteration or enlargement,

(ii) the said notification shall—

(I) be charged with the amount of stamp duty with which it would be charged, and

(II) be subject to the provisions of this section to which it would be subject,

if it were a contract for the construction, alteration or enlargement aforesaid and the amount or value of the consideration for its performance were the total outlay expended or to be expended on the construction, alteration or enlargement aforesaid.

(6) An instrument or notification of a kind referred to in the foregoing provisions of this section shall not be deemed to be duly stamped unless the Revenue Commissioners have expressed their opinion thereon in accordance with section 12 of the Stamp Act, 1891, and the instrument is stamped with a particular stamp denoting that it is duly stamped.

(7) The foregoing provisions of this section shall not apply—

(a) in any case where the amount or the aggregate amountof the outlay expended on the construction, alteration or enlargement of a building does not exceed £50,000;

(b) in relation to the construction, alteration or enlargementof a building owned by a Minister of State, the Commissioners of Public Works in Ireland, or a local authority for the purposes of section 2 of the Local Government Act, 1941;

(c) in relation to the construction, alteration or enlargement of a building in an area which, at the date of the commencement of the construction, alteration or enlargement is an undeveloped area within the meaning of the Undeveloped Areas Act, 1952.

(8) If a person fails to deliver to the Revenue Commissioners an instrument, notification or statement which he is required by virtue of this section to deliver to them, the delivery of the instrument, notification or statement by the person, or, in the case of a body corporate, by the secretary or any director thereof, may be enforced by the Revenue Commissioners under section 47 of the Succession Duty Act, 1853, in all respects as if the instrument, notification or statement, as the case may be, were such account as is mentioned in that section and the failure to deliver the instrument, notification or statement, as the case may be, were such default as is mentioned in that section.

(9) In determining for the purposes of this section the amount or value of the consideration for the performance of a contract or contracts for the construction, alteration or enlargement of a building or the total outlay expended or to be expended on such construction, alteration or enlargement a car park, and any other ancillary works, for and adjacent to the building shall be deemed to form part of the building.

(10) This section shall come into operation on the 1st day of August, 1969, or the date of the passing of this Act, whichever is the later.

PART VI Corporation Profits Tax

51 Withdrawal of shipping investment allowance.

51.—Where the amount of a shipping investment allowance is deducted in accordance with section 22 of the Finance Act, 1957, in computing the profits of a company for the purposes of corporation profits tax, and the shipping investment allowance is withdrawn for the purposes of income tax in accordance with subsection (1A) (b) of section 246 of the Income Tax Act, 1967, the shipping investment allowance shall be withdrawn for the purposes of corporation profits tax and all such additional corporation profits tax assessments and adjustments of corporation profits tax assessments shall be made as may be necessary for or in consequence of the withdrawal of a shipping investment allowance or the substitution therefor of an initial allowance under section 69 of the Finance Act, 1959.

52 Amendment of section 10 of Finance (Miscellaneous Provisions) Act, 1956.

52.—The definition of “accounting period” in section 10 of the Finance (Miscellaneous Provisions) Act, 1956, is, except in relation to section 13 (10) of that Act, hereby amended—

(a) by the substitution of “fifteen” for “ten”, and

(b) by the substitution of “6th day of April, 1975” for “6th day of April, 1970”.

53 Amendment of section 3 of Finance (Miscellaneous Provisions) Act, 1958.

53.—Section 3 (2) of the Finance (Miscellaneous Provisions) Act, 1958, is hereby amended by the substitution of “5th day of April, 1990” for “expiration of the period of twenty-five years from the passing of this Act”.

54 Amendment of section 69 of Finance Act, 1959.

54.—(1) Any reference in section 69 of the Finance Act, 1959, to an allowance under section 241 of the Income Tax Act, 1967, shall, in a case in which section 4 (2) of this Act has had effect, be construed as a reference to the allowance as increased under that subsection.

(2) Where the said section 4 (2) is deemed not to have applied to any machinery or plant for any year of assessment, there shall be made for the purposes of corporation profits tax all such additional assessments and adjustments of assessments as may be appropriate.

PART VII Turnover Tax

55 Amendment of section 46 of Finance Act, 1963.

55.—(1) Section 46 of the Finance Act, 1963, is hereby amended by the insertion of the following definition after the definition of “hotel”

“‘moneys received’ includes—

(a) money lodged or credited to the account of a person in any bank, savings bank, building society, hire purchase finance concern or similar financial concern, and

(b) money, other than money referred to in paragraph (a) of this definition, which, under an agreement, other than an agreement providing for discount or a price adjustment made in the ordinary course of business, or an arrangement with creditors, has ceased to be due to a person, and money lodged or credited to the account of a person as aforesaid shall be deemed to have been received by the person on the date of the making of the lodgment or credit and money which has ceased to be due to a person as aforesaid shall be deemed to have been received by the person on the date of the cesser.”.

(2) This section shall have, and be deemed to have had, effect as on and from the 8th day of May, 1969.

56 Amendment of section 64 of Finance Act, 1963.

56.—(1) Section 64 of the Finance Act, 1963, is hereby amended—

(a) by the substitution of “sections 48 and 50 to 63” for “sections 48 to 63” in subsection (1), and

(b) by the substitution of the following subsection for subsection (2):

“(2) Tax as aforesaid shall not be charged on—

(a) an article the sale of which for delivery within the State would, apart from any exemption in relation to sales of such articles to or by persons of a particular class, be an exempted activity for the purposes of section 48 (2) of this Act,

(b) an article mentioned in the Second Schedule to this Act imported as stock for his business by a registered person who is a dealer in such articles,

(c) an article, not being an article mentioned in the Second Schedule to this Act, imported—

(i) as stock for his business,

(ii) as materials for manufacture,

(iii) as furniture, fittings, office requisites, plant or equipment for his business,

by a registered person,

(d) an article (other than a motor vehicle designed for the conveyance of persons by road or hydrocarbon oil for road transport vehicles) imported by a body corporate which establishes to the satisfaction of the Revenue Commissioners that its main activity consists in the transport of passengers or goods outside the State and that the article is imported for use in its business,

(e) an article imported by the Commissioners of Irish Lights for use in the maintenance of lightships or lighthouses.”

(2) Subsection (1) of this section shall come into operation in respect of articles imported on or after the first day of the month immediately following that in which this Act is passed and, in relation to such articles, the tax provided for by section 47 (1) (b) of the Finance Act, 1963, shall be charged, levied and paid as if no order had been made under section 64 of the said Act

PART VIII Wholesale Tax

57 Rates of wholesale tax.

57.—(1) The following subsection shall be substituted for subsection (1) of section 7 of the Finance (No. 2) Act, 1966:

“(1) Wholesale tax shall be fifteen per cent, of that part of the taxable turnover, as defined by this section, of the accountable person which relates to the sale of any goods of a kind specified in the Table to this subsection and shall be ten per cent, of the remainder of the taxable turnover as so defined, and the amount of tax chargeable during every month shall be paid after the expiration of the month in accordance with regulations.

TABLE

(Wholesale Tax)

(1) Motor vehicles designed and constructed for the conveyance of persons by road including sports motor vehicles, estate cars, station wagons, motor cycles, motor scooters, mopeds and auto cycles, but not including vehicles designed and constructed for the carriage of more than sixteen persons (inclusive of the driver), invalid carriages and other vehicles of a type designed for use by invalids or infirm persons.

(2) Caravans, including mobile homes.

(3) Ships, boats or other vessels designed and constructed for the conveyance of passengers and not exceeding one hundred tons gross; and sports and pleasure craft of all descriptions including yachts, cabin cruisers, dinghies, canoes, skiffs and racing boats.

(4) Radio receiving sets and television receiving sets of the domestic or portable type including sets suitable for use in road vehicles.

(5) Gramophones, radiogramophones, record players and electric gramophone record reproducers.

(6) Gramophone records.”

(2) The following subsection shall be substituted for subsection (1) of section 11 of the Finance (No. 2) Act, 1966:

“(1) Sections 3 and 5 to 10 of this Act shall not apply to wholesale tax provided for by section 2 (b) of this Act and that tax shall, subject to subsection (2) of this section, be charged on every article which is of a kind specified in the Table to section 7 (1) of this Act and is imported on or after the 1st day of June, 1969, at the rate of fifteen per cent, of the value of the article and on every other article so imported at the rate of ten per cent, of the value of the article.”

(3) This section shall have, and be deemed to have had, effect as on and from the 1st day of June, 1969.

58 Additions to certain payments.

58.—Where the whole or part of the taxable turnover of an accountable person consists of moneys paid under a contract entered into on or after the 1st day of October, 1966, and before the 1st day of June, 1969, the accountable person may, in the absence of agreement to the contrary, recover as an addition to the payment specified in the contract a sum equal to any additional amount payable by him in respect of the moneys on account of the increase in the rate of wholesale tax effected by section 57 of this Act.

59 Amendment of section 6 of Finance (No. 2) Act, 1966.

59.—(1) Section 6 of the Finance (No. 2) Act, 1966, is hereby amended by the addition of the following subsections:

“(2) Where taxable goods are applied or appropriated by way of hire to a person to whom there has been allotted a registration number under section 4 of this Act and who has, in accordance with section 5 of this Act, given to the person from whom the goods are hired a statement in writing quoting that registration number—

(a) the provisions of subsection (1) of this section shall not apply in relation to the application or appropriation, and

(b) the application or appropriation shall be deemed to be a sale of the goods by wholesale in the course of business and the moneys received in respect of the hire shall be deemed to be moneys received from a person registered under the said section 4 in respect of goods sold to him:

Provided that, if the person to whom the goods are hired, by notice in writing given to the person from whom the goods are hired, withdraws the statement aforesaid, then, on and from the date of the withdrawal, paragraphs (a) and (b) of this subsection shall cease to apply and the provisions of the said subsection (1) shall apply as if the person from whom the goods are hired had on that date applied or appropriated the goods otherwise than—

(i) in the case of a manufacturer—as materials or as stock in trade, or

(ii) in any other case—as stock in trade.

(3) Where a person to whom there has been allotted a registration number under section 4 of this Act—

(a) has, in accordance with section 5 of this Act, given to a person registered under the said section 4 from whom he hires taxable goods a statement in writing quoting that registration number, and

(b) uses those goods otherwise than directly in a production process in the course of making goods,

then, so long as the person to whom the goods are hired does not, by notice in writing given to the person from whom the goods are hired, withdraw the statement aforesaid, the provisions of the said subsection (1) shall apply to him as if—

(i) in accordance with the said section 5 he had purchased the goods in circumstances in which wholesale tax was not chargeable,

(ii) on the occasion of each payment for hire of the goods relating to a period during which he had used the goods otherwise than in a production process in the course of making goods he had applied or appropriated the goods otherwise than—

(I) in the case of a manufacturer—as materials or as stock in trade, or

(II) in any other case—as stock in trade, and

(iii) each such payment for hire was a payment in respect of a sale of goods so applied or appropriated at the wholesale price current at the time of the payment.”

(2) Subsection (1) of this section shall come into operation on the first day of the month immediately following that in which this Act is passed.

60 Amendment of section 11 of Finance (No. 2) Act, 1966.

60.—(1) Section 11 of the Finance (No. 2) Act, 1966, is hereby amended by the substitution of the following subsection for subsection (2):

“(2) Tax as aforesaid shall not be charged on—

(a) an article the sale of which for delivery within the State would, apart from any exemption in relation to sales of such articles to or by persons of a particular class, or by persons other than persons of a particular class, be an exempted activity for the purposes of section 3(5) of this Act,

(b) an article imported—

(i) by a manufacturer registered under section 4 of this Act and intended for use as materials or as stock for his business, or

(ii) by any other person registered under that section and intended for use as stock for his business,

(c) an article (other than a motor vehicle designed for the conveyance of persons by road or hydrocarbon oil for road transport vehicles) imported by a body corporate which establishes to the satisfaction of the Revenue Commissioners that its main activity consists in the transport of passengers or goods outside the State and that the article is for use in its business,

(d) an article imported by the Commissioners of Irish Lights for use in the maintenance of lightships or lighthouses.”.

(2) Subsection (1) of this section shall come into operation in respect of articles imported on or after the first day of the month immediately following that in which this Act is passed and, in relation to such articles, the tax provided for by section 2 (b) of the Finance (No. 2) Act, 1966, shall be charged, levied and paid as if no order had been made under section 11 of the said Act.

PART IX Miscellaneous

61 Capital Services Redemption Account.

61.—(1) In this section—

“the principal section” means section 22 of the Finance Act, 1950;

“the 1968 amending section” means section 33 of the Finance Act, 1968;

“the nineteenth additional annuity” means the sum charged on the Central Fund under subsection (4) of this section;

“the Minister”, “the Account” and “capital services” have the same meanings respectively as they have in the principal section.

(2) Subsection (4) of the 1968 amending section shall, in relation to the twenty-nine successive financial years commencing with the financial year ending on the 31st day of March, 1970, have effect with the substitution of “£2,636,326” for “£2,453,200”.

(3) Subsection (6) of the 1968 amending section shall have effect with the substitution of “£1,672,492” for “£1,586,900”.

(4) A sum of £3,000,128 to redeem borrowings, and interest thereon, in respect of capital services shall be charged annually on the Central Fund or the growing produce thereof in the thirty successive financial years commencing with the financial year ending on the 31st day of March, 1970.

(5) The nineteenth additional annuity shall be paid into the Account in such manner and at such times in the relevant financial year as the Minister may determine.

(6) Any amount of the nineteenth additional annuity, not exceeding £1,940,575 in any financial year, may be applied towards defraying the interest on the public debt.

(7) The balance of the nineteenth additional annuity shall be applied in any one or more of the ways specified in subsection (6) of the principal section.

62 Amendment of Provisional Collection of Taxes Act, 1927.

62.—Section 4 (1) of the Provisional Collection of Taxes Act, 1927, is hereby amended by the deletion of paragraph (f).

63 Exemption from tax of premiums on certain securities.

63.—(1) The excess of the amount received on the redemption of a unit of securities to which this section applies over the amount paid for the unit on its issue shall, save where the excess falls to be taken into account in computing for the purposes of taxation the profits of a trade, be exempt from income tax (including sur-tax) and corporation profits tax.

(2) The securities to which this section applies are securities created and issued by the Minister for Finance under the Central Fund (Permanent Provisions) Act, 1965, or any other powers in that behalf him enabling, and any stock, debenture, debenture stock, certificate of charge, or other security, which is issued with the approval of the Minister for Finance given under any Act of the Oireachtas and in respect of which the payment of interest and the repayment of capital is guaranteed by the Minister for Finance under that Act, but excluding securities to which section 4 of the Central Fund Act, 1965, section 465 of the Income Tax Act, 1967, or section 8 of the Finance (No. 2) Act, 1968, applies.

64 Amendment of section 255 of Income Tax Act, 1967.

64.—(1) Section 255 (1) of the Income Tax Act, 1967, is hereby amended by the insertion after paragraph (d) of “and, in particular, the said expression includes any building or structure provided by the person carrying on such a trade or undertaking for the recreation or welfare of workers employed in that trade or undertaking and in use for that purpose”.

(2) Section 255 of the Income Tax Act, 1967, is hereby amended—

(a) by the insertion after “holiday camp” in the proviso to subsection (1) of “or a building or structure in use as a holiday cottage and comprised in premises registered in any register of holiday cottages established by Bord Fáilte Éireann under the provisions of any Act of the Oireachtas passed after the passing of the Finance Act, 1969”, and

(b) by the insertion in subsection (4) (a) after “dwelling-house” in each place where it occurs of “(other than a holiday cottage referred to in the proviso to subsection (1))”.

(3) Where a building or structure which falls to be regarded as an industrial building or structure by virtue of subsection (2) ceases to be comprised in premises registered in a register referred to in the said section 255 in such circumstances that section 265 of the Income Tax Act, 1967, does not apply, the relevant interest in the building or structure shall, for the purposes of Part XVI of the Income Tax Act, 1967, other than section 264 (3), be deemed upon such cesser to have been sold while the building or structure was an industrial building or structure and the net proceeds of the sale shall be deemed, for those purposes, to be an amount equal to the capital expenditure incurred on the construction of the building or structure.

(4) Where a balancing charge is made under the said section 265 by virtue of subsection (3) and the relevant interest in the building or structure is not subsequently sold by the person on whom the charge is made while the building or structure is not an industrial building or structure, that person shall, if the building or structure again becomes comprised in a premises registered in a register referred to in the said section 255, be treated for the purposes of Part XVI of the Income Tax Act, 1967, as if, at the time of the cesser referred to in subsection (3), he were the buyer of the relevant interest deemed under that subsection to have been sold.

(5) (a) Subsection (1) shall have effect in relation to capital expenditure incurred on or after the 6th day of April, 1969.

(b) Subsections (2) to (4) shall have effect in relation to capital expenditure incurred on or after the 1st day of July, 1968.

65 Repeals.

65.—(1) Each enactment mentioned in column (2) of Part I of the Fifth Schedule to this Act is, in relation to tax for the year 1969-70 and subsequent years, hereby repealed to the extent specified in column (3) of that Part.

(2) (a) The enactment mentioned in column (2) of Part II of the Fifth Schedule to this Act is hereby repealed to the extent specified in column (3) of that Part.

(b) Paragraph (a) of this subsection shall be deemed to have come into operation on the 1st day of April, 1969.

(3) (a) Each enactment mentioned in column (2) of Part III of the Fifth Schedule to this Act is hereby repealed to the extent specified in column (3) of that Part.

(b) Paragraph (a) of this subsection shall be deemed to have come into operation on the 6th day of April, 1969.

(4) (a) Each enactment mentioned in column (2) of Part IV of the Fifth Schedule to this Act is hereby repealed to the extent specified in column (3) of that Part.

(b) Paragraph (a) of this subsection shall be deemed to have come into operation on the 1st day of July, 1969.

(5) Each enactment mentioned in column (2) of Part V of the Fifth Schedule to this Act is hereby repealed to the extent specified in column (3) of that Part.

(6) (a) Each enactment mentioned in column (2) of Part VI of the Fifth Schedule to this Act is hereby repealed to the extent specified in column (3) of that Part.

(b) Paragraph (a) of this subsection shall have effect only in relation to persons dying on or after the 1st day of March, 1968.

(7) (a) Each enactment mentioned in column (2) of Part VII of the Fifth Schedule to this Act is hereby repealed to the extent specified in column (3) of that Part.

(b) Paragraph (a) of this subsection shall come into operation on the 1st day of October, 1969.

66 Care and management of taxes and duties.

66.—All taxes and duties imposed by this Act are hereby placed under the care and management of the Revenue Commissioners.

67 Short title, construction and commencement.

67.—(1) This Act may be cited as the Finance Act, 1969.

(2) Parts I and II and (so far as relating to income tax, including sur-tax) section 63 of this Act shall be construed together with the Income Tax Acts.

(3) Part III of this Act, so far as it relates to 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.

(4) Part V of this Act shall be construed together with the Stamp Act, 1891, and the enactments amending or extending that Act.

(5) Part VI and (so far as relating to corporation profits tax) section 63 of this Act shall be construed together with Part V of the Finance Act, 1920, and the enactments amending or extending that Part.

(6) Parts VII and VIII shall be construed together with Part VI of the Finance Act, 1963, the Finance (No. 2) Act, 1966, and the enactments amending or extending that Part and the last mentioned Act.

(7) Parts I and II and section 63 of this Act shall, save as is otherwise expressly provided therein, be deemed to have come into force and shall take effect as on and from the 6th day of April, 1969.

(8) Any reference in this Act to any other enactment shall, except so far as the context otherwise requires, be construed as a reference to that enactment as amended by or under any other enactment, including this Act.

FIRST SCHEDULE Spirits (Rates of Ordinary Customs Duty)

Description of Spirits	Preferential Rates			Full Rates
(1)	(2)			(3)
	£	s.	d.	£	s.	d.
For every gallon of Perfumed Spirits	29	10	2	29	14	2
For every gallon of liqueurs, cordials, mixtures and other preparations in bottle entered in such manner as to indicate that the strength is not to be tested	24	17	11	25	1	3
For every gallon computed at proof of spirits of any description not heretofore mentioned and mixtures and preparations containing spirits	18	8	10	18	11	4
Description of Spirits	United Kingdom Rate
---	---	---	---
	£	s.	d.
For every gallon of Perfumed Spirits	24	15	7
For every gallon of liqueurs, cordials, mixtures and other preparations in bottle entered in such manner as to indicate that the strength is not to be tested	20	18	2
For every gallon computed at proof of spirits of any description not heretofore mentioned and mixtures and preparations containing spirits	15	9	9

SECOND SCHEDULE Duties On Tobacco

Customs

					£	s.	d.
Unmanufactured:
if stripped or stemmed:
containing 10 per cent. or more by weight of moisture				the lb.	4	8	4.5
containing less than 10 per cent. by weight of moisture				””	4	18	2.5
if unstripped or unstemmed:
containing 10 per cent. or more by weight of moisture				””	4	8	4
containing less than 10 per cent. by weight of moisture				””	4	18	2
		Full			Preferential
		£	s.	d.	£	s.	d.
Manufactured:
cigars	the lb.	5	7	2.1	4	11	4
cigarettes	””	5	4	10.5	4	9	5
cavendish or negrohead	””	5	6	6.9	4	10	10
cavendish or negrohead manufactured in bond	””	5	5	11.7	4	10	4
other manufactured tobacco	””	5	4	6.9	4	9	2
snuff containing more than 13 per cent. by weight of moisture	””	5	4	2.1	4	8	10
snuff containing 13 per cent. or less by weight of moisture	””	5	6	6.9	4	10	10

Customs

		Full			Preferential
		£	s.	d.	£	s.	d.
Manufactured:
cigars	the lb.	5	1	0.2	4	11	4
cigarettes	””	4	18	9.7	4	9	5
cavendish or negrohead	””	5	0	5.5	4	10	10
cavendish or negrohead manufactured in bond	””	4	19	10.8	4	10	4
other manufactured tobacco:
hard pressed tobacco	the lb.	4	11	5.2	4	2	0.5
other pipe tobacco	””	4	17	2.5	4	7	9.8
other manufactured tobacco	””	4	18	6.7	4	9	2
snuff containing more than 13 per cent. by weight of moisture	””	4	18	2	4	8	10
snuff containing 13 per cent. or less by weight of moisture	””	5	0	5.5	4	10	10

Customs

		Full			Preferential
		£	s.	d.	£	s.	d.
Manufactured:
cigars	the lb.	4	19	7.6	4	11	4
cigarettes	””	4	17	5.6	4	9	5
cavendish or negrohead	””	4	19	1	4	10	10
cavendish or negrohead manufactured in bond	””	4	18	6.4	4	10	4
other manufactured tobacco:
hard pressed tobacco	””	4	7	8.6	3	19	8
other pipe tobacco	””	4	15	5	4	7	4.4
other manufactured tobacco	””	4	17	2.6	4	9	2
snuff containing more than 13 per cent. by weight of moisture	””	4	16	10	4	8	10
snuff containing 13 per cent. or less by weight of moisture	””	4	19	1	4	10	10

Excise

		£	s.	d.
Unmanufactured:
containing 10 per cent. or more by weight of moisture	the lb.	4	7	3
containing less than 10 per cent. by weight of moisture	””	4	16	11
Manufactured:
cavendish or negrohead manufactured in bond	””	4	9	3

THIRD SCHEDULE Duties On Wine

Customs

Description of Wine		Rate of Duty
		Full			Preferential
Still Wine:		£	s.	d.	£	s.	d.
Not exceeding 25 of proof spirit:
Not in bottle	the gallon	1	3	6		18	9.2
In bottle	””	1	7	6	1	0	9.2
Exceeding 25 but not exceeding 30 of proof spirit:
Not in bottle	””	1	7	6	1	1	2
In bottle	””	1	15	6	1	5	2
Exceeding 30 of proof spirit:
Not in bottle	””	2	1	6	1	11	6
In bottle	””	2	9	6	1	15	6
Sparkling Wine	””	2	16	3	2	1	6.5
Wine exceeding 42 of proof spirit:
An additional duty for every degree or fraction of a degree above 42 of proof spirit	””		3	6		2	10

Customs

Description of Wine		Rate of Duty			Rate of Duty
(1)		(2)			(3)
		£	s.	d.	£	s.	d.
Still Wine in Bottle:
Not exceeding 25 of proof spirit	the gallon	1	0	2		19	11.6
Exceeding 25 but not exceeding 30 of proof spirit	””	1	3	11.6	1	3	6.8
Exceeding 30 of proof spirit	””	1	14		1	13
Exceeding 42 of proof spirit:
An additional duty for every degree or fraction of a degree above 42 of proof spirit	””		2	10		2	10

Excise

Description of Wine	Rate of Duty
	s.	d.
Irish Wine:
Not exceeding 25 of proof spirit	13	9.5	the gallon
Exceeding 25 but not exceeding 30 of proof spirit	14	6.5	””
Exceeding 30 of proof spirit	17	8	””

Excise

Description of Wine	Rate of Duty
	s.	d.
Irish Wine:
Not exceeding 25 of proof spirit	14	6	the gallon
Exceeding 25 but not exceeding 30 of proof spirit	15	6	””
Exceeding 30 of proof spirit	19	7	””

FOURTH SCHEDULE

Amendment of Enactments

Number and Year	Short Title	Amendment
(1)	(2)	(3)
No. 6 of 1967.	Income Tax Act, 1967	In section 53 (1), in paragraph (b) of Case I, for “the property in the following lands, tenements and hereditaments” there shall be substituted “profits or gains arising out of lands, tenements and hereditaments in the case of any of the following concerns”; in paragraph (a) of Case III, after “periods” there shall be inserted “but not including any payment chargeable under Case V of Schedule D”; in Case IV, for “any of the foregoing Cases” there shall be substituted “any other Case of Schedule D” and after Case IV there shall be inserted “Case V.—Tax in respect of any rent in respect of any premises or any receipts in respect of any easement;”.
		In section 83, in subsection (1), for “and the lease is a short lease” there shall be substituted “and the duration of the lease does not exeed fifty years” and in subsection (2), for “section 81 (4)” there shall be substituted “section 81 (5)”.
		In section 84 (1), for “a short lease” there shall be substituted “a lease of a duration not exceeding fifty years”.
		In section 86, for “(including, where the lease was granted on or after the 6th day of April, 1963, an appropriate sum in respect of any premium payable under the lease)” there shall be substituted “(including in the case of a lease granted on or after the 6th day of April, 1963, the duration of which does not exceed fifty years, an appropriate sum in respect of any premium payable under the lease)”.
		In section 89A (inserted by section 7 (1) (b) of the Finance (Miscellaneous Provisions) Act, 1968) in paragraph (b), for “paragraph (f) of section 81 (4)” there shall be substituted “paragraph (e) of section 81 (5)”.
		In section 92 (1), for “section 81 (4)” there shall be substituted “section 81 (5)”.
		In section 94, after “Case IV” there shall be inserted “or Case V”.
		In section 162 (3) (a), for “sections 480 and 481” there shall be substituted “section 480”.
		In section 183 (1), for “Schedule A, B, D or E, or under two or more” there shall be substituted “Schedule D or E, or under both”.
		In section 184 (1), for from “make an assessment” to the end of the subsection there shall be substituted “, but subject to section 133, make an assessment upon that person of the amount at which he ought to be charged under Schedule E”.
		In section 214 (3), for “as to which relief may be claimed or allowed under section 23 or 24” there shall be substituted “which are deductible in computing the profits or gains of the company or bank for the purposes of Case V of Schedule D”.
		In section 267 (5) (a) for “Schedule A” there shall be substituted “Case V of Schedule D” and after “structure,” there shall be inserted “or”.
		In section 307 (1) for “in respect of which he has elected to be charged to tax under Schedule D” there shall be substituted “managed on a commercial basis and with a view to the realisation of profits”.
		In section 316 (2), after “or 435” there shall be inserted “or section 25 (1) of the Finance Act, 1969”.
		In section 334 (1), for paragraph (a) there shall be substituted the following paragraph:
		“(a) from income tax chargeable under Case I (b) of Schedule D by virtue of section 53 where the profits or gains so chargeable arise out of lands, tenements or hereditaments which are owned and occupied by a charity;”.
		In sections 335 and 336, for “Schedules A, C, and D” there shall be substituted “Schedules C and D”.
		In section 433, the following subsection shall be added:
		“(3) This section shall not apply to any rents or other sums falling due for payment on or after the 6th day of April, 1969, and in respect of which the person entitled to them is chargeable to tax under Case V of Schedule D or would be so chargeable but for any exemption from tax”.
		In section 434, the following subsection shall be added:
		“(8) Except as provided by section 25 (1) of the Finance Act, 1969, this section shall not apply to any rents or other sums falling due for payment on or after the 6th day of April, 1969, and in respect of which the person entitled to them is chargeable to tax under Case V of Schedule D or would be so chargeable but for any exemption from tax.”.
		In Schedule 18, in the heading of paragraph VII, for “SCHEDULES A, B, D, OR E” there shall be substituted “SCHEDULES D OR E”.
No. 7 of 1968.	Finance (Miscellaneous Provisions) Act, 1968.	In section 18 (2) (g), for “(other than a payment to which section 87 of the Income Tax Act, 1967, applies)” there shall be substituted “(other than receipts falling within subsection (1) (b) of section 81 of the Income Tax Act, 1967, the profits or gains arising from which are, by virtue of that section, chargeable to tax under Case V of Schedule D)”.
Session and Chapter	Short Title	Amendment
---	---	---
(1)	(2)	(3)
57 & 58 Vic., c. 30.	Finance Act, 1894.	In the proviso to section 7 (5), for from “as assessed” to the end of the proviso there shall be substituted “as would, but for the provisions of the Finance Act, 1969, be assessed under Schedule A, after making such deductions as would not have been allowed in that assessment and are allowed under the Succession Duty Act, 1853, and making a deduction for expenses of management not exceeding five per cent, of such annual value”.

FIFTH SCHEDULE Enactments Repealed

Number and Year	Short Title	Extent of Repeal
(1)	(2)	(3)
No. 6 of 1967.	Income Tax Act, 1967.	In section 1 (1), the definition of “rating authority”.
		In section 2 (1) (c), the words “Schedule B or”.
		Section 2 (2) (d).
		In section 4, the words “Schedule A—Section 9; Schedule B— Section 30;”.
		Sections 9 to 42 and 44 and 45.
		In section 52, in paragraph 1 (b) of Schedule D, the words “Schedule A, Schedule B”.
		In section 53 (1), in paragraph (a) of Case I, the words “not contained in any other Schedule”.
		In section 54 (2), the words “Notwithstanding anything in Schedule B, or in the provisions applicable thereto,” and the words from “and (b) income tax shall not be charged” to the end of the subsection.
		Sections 54 (3) and (4) and 56 (4), (5) and (6).
		In section 60 (1), the words “or of the occupation of any land occupied solely or mainly for the purpose of husbandry or of the occupation of any woodlands”.
		In section 61 (c), the words “or annual value” and “of the annual value or”.
		Sections 66, 75 (2) (ii) and 78.
		In section 86, the words from, “and for this purpose” to the end of the section.
		Sections 87, 88 (2) and (3), 95, 104 and 106 (2).
		In section 107 (1), the words “chargeable under Case III of Schedule D pursuant to section 78 or”.
		Sections 147, 148, 150 and 169 (1) (a).
		In section 169 (2), the words “values or”.
		Sections 180 and 183 (1) (b).
		In section 183 (1), the words from “, but particulars” to the end of the subsection.
		Section 183 (5) (b) and (6).
		In section 186 (1), the letters “A, B”.
		Section 210 (3).
		In section 219 (1), the words “or of section 78”.
		In section 235 (7) (c), the words “Schedule B or”.
		Sections 243 (3), 244 (6) (b) and 245 (8) (a).
		In section 251 (1), the words “(otherwise than consequent upon an election under section 34)”.
		Sections 267 (5) (b) and 283 (2).
		Section 309 (3).
		In section 322, the words from “and in relation to” to “under Schedule D,”.
		In section 333 (1) (a), the words “under Schedule A or, by virtue of Chapter VI of Part IV,” and the proviso.
		In section 334, subsection (1) (b) and subsection (2).
		Sections 351, 352 and 385 (2).
		In section 388, the words “or under Schedule A”.
		In section 416 (1), the words “or of the notice under section 180 that assessments have been made (as the case may be)”.
		Sections 436, 437 and 477 (2) (a) and (b).
		In section 480 (1), the words “distrain upon the lands, tenements and premises in respect of which the tax is charged, or” and the proviso.
		Sections 480 (6) and 481.
		In section 485, in subsection (1), the words “, and notwithstanding (in the case of a Schedule A assessment) that the defaulter is not named in the assessment of the tax” and the words “or (when the tax in default is charged on lands or tenements) in which the lands and tenements are situate”, and in subsection (2), the words “and (when the tax in default is charged on lands or tenements) all or any goods, animals and other chattels which may be found on such lands or tenements,”.
		Section 524 (3) (a).
		In section 533, the words “annual value or”.
		In section 544 (1), the words from “and where any such clergyman” to the end of the section.
		Sections 545 (2) and 548.
		In Schedule 15, in column 2, the words “section 104 (3)”.
		In Schedule 18, paragraph I.
No. 33 of 1968.	Finance Act, 1968.	Section 5.
Number and Year	Short Title	Extent of Repeal
---	---	---
(1)	(2)	(3)
No. 19 of 1926.	Damage to Property (Compensation) (Amendment) Act, 1926.	Section 6.
Number and Year	Short Title	Extent of Repeal
---	---	---
(1)	(2)	(3)
No. 22 of 1965.	Finance Act, 1965.	Section 33 (3) and (4).
No. 6 of 1967.	Income Tax Act, 1967.	Section 404 (7) and (8).
Session and Chapter	Short Title	Extent of Repeal
---	---	---
(1)	(2)	(3)
1 Edw. 7, c. 7.	Finance Act, 1901.	Sections 5 and 9.
3 Edw. 7, c. 46.	Revenue Act, 1903.	Section 2.
Session and Chapter	Short Title	Extent of Repeal
---	---	---
(1)	(2)	(3)
43 & 44 Vict., c. 24.	Spirits Act, 1880.	In section 74, the words “Spirits to which any sweetening or colouring matter or any other ingredient has been added in warehouse,” and in section 95 (12), the words “and on payment of the same duty”.
58 & 59 Vict., c. 16.	Finance Act, 1895.	In section 8, the words “Spirits to which any sweetening or colouring matter or any other ingredient has been added in warehouse, and” and “, and British liqueurs,”.
Number and Year	Short Title	Extent of Repeal
---	---	---
(1)	(2)	(3)
No. 22 of 1965.	Finance Act, 1965.	Section 29.
No. 17 of 1966.	Finance Act, 1966.	Section 19.
No. 33 of 1968.	Finance Act, 1968.	Section 25.
Session and Chapter or Number and Year	Short Title	Extent of Repeal
---	---	---
(1)	(2)	(3)
5 & 6 Geo. 5, c. 89.	Finance (No. 2) Act, 1915.	Section 7 and Part III of the First Schedule.
12 & 13 Geo. 5, c. 17.	Finance Act, 1922.	Section 6 (2).
No. 37 of 1925.	Beet Sugar (Subsidy) Act, 1925.	Section 2.