FINANCE ACT, 1974

72.—(1) Where the Revenue Commissioners have reason to believe that a person is liable to send them a notification under Regulation 8 of the Income Tax (Employments) Regulations, 1960, and has not done so, they may register his name and address in the register kept and maintained under paragraph (4) of the said Regulation 8 (in this section referred to as the register) and serve a notice on him stating that he has been so registered.

• (2) Where a notice is served under subsection (1) on a person, the following provisions shall apply—

• (a) if the person claims that he is not liable to send the notification aforesaid, he may, by giving notice in writing to the Revenue Commissioners within the period of fourteen days from the service of the notice under subsection (1), require the claim to be referred to the Appeal Commissioners and their decision on the claim shall be final and conclusive,

• (b) if no such claim is, within the time specified in paragraph (a), required to be referred, or if such claim is required to be referred and there is a determination by the Appeal Commissioners against the appellant, the person shall be regarded, for the purposes of the aforesaid Regulations, as an employer who had sent a notification under paragraph (1) of the said Regulation 8,

• (c) if a claim is required to be referred and there is a determination by the Appeal Commissioners in favour of the appellant, the Revenue Commissioners shall thereupon delete his name and address from the register.

• (3)
• (a) Where a person whose name and address is registered in the register is not liable, under Regulation 31 of the regulations referred to in subsection (1), to remit to the Collector any amount of tax for an income tax month he shall, within the period of nine days from the end of that month, make a declaration to that effect in a form prescribed by the Revenue Commissioners and shall send that form to the Collector,

• (b) where a person whose name and address is registered in the register ceases to pay emoluments to which Chapter IV of Part V of the Income Tax Act, 1967, applies, he shall, within the period of fourteen days from the date on which he ceased to pay such emoluments, notify the Revenue Commissioners to that effect.

• (4) The provisions of section 128 of the Income Tax Act, 1967, shall apply to a non-compliance with subsection (3) as they apply to a non-compliance with regulations under Chapter IV of that Act.

73 Furnishing copies of rates and producing valuations to inspector.

73.—(1) For the purpose of assessing tax chargeable under Schedule D, the secretary, clerk, or person acting as such, to a rating authority shall, when required by notice from an inspector, transmit to him, within such time as may be specified in the notice, true copies of the last county rate or municipal rate made by the authority for its rating area or any part thereof.

• (2) The Revenue Commissioners shall pay to any such person the expenses of making all such copies, not exceeding the rate of £1 for every one hundred ratings.

• (3) Every person shall, at the request of any inspector, or other officer acting in the execution of the Income Tax Acts, produce as soon as may be to such inspector or officer, as appropriate, any survey or valuation or record on which the rates for any rating area, or part thereof, are assessed, made or collected, or any rate or assessment made under any Act relating to the county rate or municipal rate, which is in his custody or possession and permit the inspector or other officer to inspect the same and to take copies thereof or extracts therefrom, without any payment.

• (4) In this section “rating authority” means—

• (a) the corporation of a county or other borough,

• (b) the council of a county, or

• (c) the council of an urban district.

• (5) Schedule 15 to the Income Tax Act, 1967, is hereby amended by the insertion in column 2 thereof of “Finance Act, 1974, section 73”.

74 Marginal coal mine allowance.

74.—(1) In this section—

“the Acts relating to corporation profits tax” means Part V of the Finance Act, 1920, and the enactments amending or extending that Part;

“marginal coal mine” means a coal mine in the State that is being worked for the purpose of the production of coal and in respect of which the Minister for Industry and Commerce gives a certificate stating that he is satisfied that the profits derived or to be derived from the working of that mine are such that, if tax is to be charged on those profits in accordance with the provisions of the Income Tax Acts and the Acts relating to corporation profits tax, but excluding the provisions of this section, the mine is unlikely to continue to be worked.

• (2) The Minister for Finance, after consultation with the Minister for Industry and Commerce, may direct, in respect of a marginal coal mine, that, for any particular year of assessment or any particular accounting period, the tax chargeable on the profits of that mine is to be reduced to such amount (including nil) as may be specified by him.

• (3) Where a person is carrying on the trade of working a coal mine in respect of which the Minister for Finance gives a direction under subsection (2) in respect of a year of assessment or accounting period, an allowance shall be made as a deduction in charging the profits of the said trade to tax for that year of assessment and as a deduction in computing the profits of the said trade for purposes of corporation profits tax for that accounting period of such amount or amounts as will ensure that the tax charged in respect of the profits of the said trade shall equal the amount specified by that Minister.

Chapter VI Corporation Profits Tax

75 Continuance of certain exemptions from corporation profits tax.

75.—The exemptions from corporation profits tax specified in section 33 (1) of the Finance Act, 1929, shall be given in respect of the period beginning on the 1st day of January, 1974, and ending on the 31st day of December, 1974.

PART II Customs and Excise

76 Waiver of small amounts of customs duty.

76.—(1) Subject to subsection (2) of this section, where the customs duty on the goods contained in one consignment or parcel imported on or after the 1st day of September, 1974, would, when computed according to the laws for the time being in force in relation to customs duties, amount to a sum not exceeding 50 pence, the duty shall be waived.

• (2) The duties chargeable on tobacco, spirits and wine shall not be waived under this section.

• (3) Section 7 of the Finance Act, 1962, shall not apply to goods imported on or after the 1st day of September, 1974.

77 Amendment of Finance Act, 1920.

77.—(1) In this section “goods to which this section applies” means—

• (a) the mixtures, compounds and preparations mentioned in section 4 (1) of the Finance Act, 1918, which are imported on or after the 1st day of August, 1974, and are recognised by the Revenue Commissioners as being used for medical purposes, and

• (b) the spirits mentioned in section 4 (2) of the said Finance Act, 1918, which are used on or after the said 1st day of August, 1974, in the manufacture or preparation of any article so recognised or for scientific purposes.

• (2) The Finance Act, 1920, shall, in respect of goods to which this section applies, be amended by the substitution of the following section for section 4:

“4. Section 4 of the Finance Act, 1918 (which provides for the reduction and allowance of duty in respect of spirits used in medical preparations or for scientific purposes), shall apply to the duties on spirits imposed by this Act as it applies to duties on spirits imposed by that Act as though it were herein set out and expressly made applicable thereto, with the substitution for the sums specified in that section as the amount of reduction of duty or repayment of duty, of such sums as will relieve such spirits of the amount of duty payable thereon under this Act.”.

78 Amendment of section 21 of Finance Act, 1935.

78.—Section 21 of the Finance Act, 1935, is hereby amended by the insertion of the following subsection after subsection (13):

• “(13A) Any officer of the Revenue Commissioners and any member of the Garda Síochána may, at any time between the hours of 8 a.m. and 6 p.m. on any day—

  • (a) enter and inspect any premises, other than a dwelling, and bring on to the premises any motor vehicle being used by him in the course of his duties,

  • (b) examine and take samples of any hydrocarbon oil on or in any motor vehicle on those premises,

  • (c) interrogate the person in charge of such vehicle in regard to such oil, and

  • (d) if such oil is hydrocarbon oil chargeable with either the said customs duty or the said excise duty, require of such person proof of the payment of such duty on such oil.”.

79 Amendment of section 5 of Finance Act, 1962.

79.—Section 5 of the Finance Act, 1962, is hereby amended by the substitution of the following subsection for subsection (5):

• “(5) Every licensed manufacturer of tobacco shall, on and after the 11th day of April, 1974, be entitled to receive a rebate as follows in respect of unmanufactured tobacco received by him upon which the duty of customs imposed by section 20 of the Finance Act, 1932, or the duty of excise imposed by section 19 of the Finance Act, 1934, has been paid:—

	Rate of Rebate
Where the quantity received in any year commencing on the 11th day of April—
does not exceed 50,000 lbs.	£0·45 per lb. for each lb. thereof
exceeds 50,000 lbs.	£0·075 per lb. for each of the first 50,000 lbs.”.

80 Confirmation of Orders.

80.—The Orders mentioned in the Table to this section are hereby confirmed.

TABLE

S.I. No. 158 of 1973	Imposition of Duties (No. 207) (Customs Duties and Form of Customs Tariff) Order, 1973.
S.I. No. 249 of 1973	Imposition of Duties (No. 208) (Beer, Spirits and Tobacco) Order, 1973.
S.I. No. 341 of 1973	Imposition of Duties (No. 212) (Customs Duties and Form of Customs Tariff) Order, 1973.

PART III Stamp Duties

81 Amendment of section 65 of Finance Act, 1973.

81.—(1) Section 65 of the Finance Act, 1973, is hereby amended by the addition of the following:

“Provided that this section shall apply only in relation to the construction, alteration or enlargement of a building situated in the area comprising the county borough of Dublin and the county of Dublin, including the borough of Dun Laoghaire.”.

• (2) This section shall come into operation on the 1st day of August, 1974, or the date of the passing of this Act, whichever is the later.

82 Revocation of order.

82.—The Imposition of Duties (No. 210) (Stamp Duty on Certain Instruments) Order, 1973, is hereby revoked as on and from the 1st day of August, 1974, or the date of the passing of this Act, whichever is the later.

83 Alteration of stamp duties on conveyances and transfers on sale of stocks and marketable securities.

83.—(1) Subject to subsection (2) of this section, conveyances or transfers on sale of any stocks or marketable securities, instead of being chargeable with stamp duty at the rates in force immediately before the commencement of this section, shall be chargeable with that duty at the following rates:

Where the amount or value of the consideration for the sale does not exceed £5	10p
Exceeds £5 and does not exceed £100:—
For every £10 or part of £10 of such amount or value	20p
Exceeds £100 and does not exceed £300:—
For every £20 or part of £20 of such amount or value	40p
Exceeds £300:—
For every £50 or part of £50 of such amount or value	£1

• (2) This section shall not apply in the case of—

• (a) any conveyance or transfer of any stock or marketable security issued or made, whether before or after the commencement of this section, by or on behalf of any body corporate incorporated in the State or any body of persons formed therein, or

• (b) any conveyance or transfer of any stock registered in a branch register maintained in the State by a body corporate incorporated outside the State if, according to the law in force where the body corporate is incorporated, the conveyance or transfer is capable of being registered in the branch register only,

and, in lieu thereof in any such case, such stamp duty shall be chargeable as would have been chargeable if this section had not been enacted.

• (3) This section shall come into operation on the 1st day of August, 1974, or the date of the passing of this Act, whichever is the later.

PART IV Miscellaneous

84 Capital Services Redemption Account.

84.—(1) (a) In this section—

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

“the 1973 amending section” means section 91 of the Finance Act, 1973;

“the twenty-fourth 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,

• (b) references in this section to the financial year ending on the 31st day of December, 1974, are references to the period beginning on the 1st day of April, 1974, and ending on the 31st day of December, 1974.

• (2) In relation to the twenty-nine successive financial years commencing with the financial year ending on the 31st day of December, 1974, subsection (4) of the 1973 amending section shall, subject to subsection (8) of this section, have effect with the substitution of “£5,315,286” for “£5,452,955”.

• (3) Subsection (6) of the 1973 amending section shall, subject to subsection (8) of this section, have effect with the substitution of “£3,355,284” for “£3,510,185”.

• (4) A sum of £4,373,032 to redeem borrowings, and interest thereon, in respect of capital services shall, subject to subsection (8) of this section, 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 December, 1974.

• (5) The twenty-fourth 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 twenty-fourth additional annuity not exceeding £2,815,015 in any financial year, may, subject to subsection (8) of this section, be applied towards defraying the interest on the public debt.

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

• (8) Where, by virtue of this section or of any other enactment, an annuity to redeem borrowings, and interest thereon, in respect of capital services is charged on the Central Fund or on the growing produce thereof and an amount of that annuity may be applied towards defraying the interest on the public debt, then—

• (a) only three-fourths of that annuity shall be so charged, and only three-fourths of that amount may be so applied, in the financial year ending on the 31st day of December, 1974, and

• (b) one-fourth of that annuity shall be so charged, and one-fourth of that amount may be so applied, in the financial year next following the last financial year in which such annuity would, apart from this subsection, be charged,

and this section and the enactment shall be construed and shall have effect accordingly.

85 Amendment of Provisional Collection of Taxes Act, 1927.

85.—(1) The Provisional Collection of Taxes Act, 1927, is hereby amended—

• (a) by the substitution of “Dáil Éireann” for “the Committee on Finance” in section 2,

• (b) by the substitution of the following section for section 4:

“4.—A resolution under this Act shall cease to have statutory effect upon the happening of whichever of the following events first occurs, that is to say:

• (a) if a Bill containing provisions to the same effect (with or without modifications) as the resolution is not read a second time by Dáil Éireann within the next twenty days on which Dáil Éireann sits after the resolution is passed by Dáil Éireann;

• (b) if those provisions of the said Bill are rejected by Dáil Éireann during the passage of the Bill through the Oireachtas;

• (c) the coming into operation of an Act of the Oireachtas containing provisions to the same effect (with or without modification) as the resolution;

• (d) the expiration of a period of four months from the date on which the resolution is expressed to take effect or, where no such date is expressed, from the passing of the resolution by Dáil Éireann.”,

• (c) by the deletion of subsection (2) of section 5, and

• (d) by the substitution of “Dáil Éireann” for “the Committee on Finance” in section 6 (1) (a),

and the said sections 2 and 6 (1) (a), as so amended, are set out in the Table to this section.

• (2) This section shall come into operation on such day as the Minister for Finance appoints by order.

TABLE

2.—Whenever a resolution (in this Act referred to as a resolution under this Act) is passed by Dáil Éireann resolving—

• (a) that a new tax specified in the resolution be imposed, or

• (b) that a specified permanent tax in force immediately before the end of the previous financial year be increased, reduced, or otherwise varied, or be abolished, or

• (c) that a specified temporary tax in force immediately before the end of the previous financial year be renewed (whether at the same or a different rate and whether with or without modification) as from the date of its normal expiration or from an earlier date or be discontinued on a date prior to the date of its normal expiration,

and the resolution contains a declaration that it is expedient in the public interest that the resolution should have statutory effect under the provisions of this Act, the resolution shall, subject to the provisions of this Act, have statutory effect as if contained in an Act of the Oireachtas.

• (1)
• (a) if a resolution under this Act renewing the tax (with or without modification) is not passed by Dáil Éireann within two months after the expiration of the tax, the amount of such payment or deduction shall be repaid or made good on the expiration of such two months, and

86 Repeals.

86.—Each enactment mentioned in column (2) of the Second Schedule to this Act is hereby repealed as on and from the 6th day of April, 1974, to the extent specified in column (3) of that Schedule.

87 Care and management of taxes and duties.

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

88 Short title, construction and commencement.

88.—(1) This Act may be cited as the Finance Act, 1974.

• (2) Part I of this Act (so far as relating to income tax, including sur-tax) shall be construed together with the Income Tax Acts and (so far as relating to corporation profits tax) shall be construed together with Part V of the Finance Act, 1920, and the enactments amending or extending that Part.

• (3) Part II of this Act, so far as it relates to customs, shall be construed together with the Customs Acts and the said Part II, 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 III of this Act shall be construed together with the Stamp Act, 1891, and the enactments amending or extending that Act.

• (5) Part I 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, 1974.

• (6) 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 Amendment of Enactments

PART I Amendments consequential on changes in personal reliefs

• (i) In section 137, for “sections 138 to 143” there shall be substituted “sections 138 to 143, section 145, section 12 of the Finance Act, 1967, section 3 of the Finance Act, 1969, section 11 of the Finance Act, 1971, and section 8 of the Finance Act, 1974,”; and for “assessable income” there shall be substituted “total income”

• (ii) In section 138—

• (a) in subsection (1), for “£494”, in each place where it occurs, there shall be substituted “£800”; for “£299” there shall be substituted “£500” and for “£594” there shall be substituted “£900”,

• (b) in subsection (2), for “£299”, in each place where it occurs, there shall be substituted “£500” and for “£324” there shall be substituted “£550”, and

• (c) in subsection (3), for “an amount equal to three-fourths of the amount of that earned income but not exceeding in any case £104”, there shall be substituted “£200, or the amount of that earned income if less”.

• (iii) In sections 139 and 140, for “£100”, in each place where it occurs, there shall be substituted “£140”.

• (iv) In section 141—

• (a) the following paragraphs shall be substituted for paragraphs (a) and (b) of subsection (1A)—

• “(a) in the case of a child to whom paragraph (a) or (b) (i) of that subsection applies, £200, or

• (b) in the case of a child to whom paragraph (aa) or (b) (ii) of that subsection applies, £270.”,

• (b) in paragraph (c) of subsection (1A), for “£220”, in each place where it occurs, there shall be substituted “£270”,

• (c) subsections (1AA) and (1AAA) shall be deleted,

• (d) in subsection (1B), the definition of “children's allowance” shall be deleted.

• (v) In section 143—

• (a) for “assessable income”, in each place where it occurs, there shall be substituted “total income”, and

• (b) in subsection (1), “(excluding sur-tax)” shall be deleted.

• (vi) In sections 146 and 149, for “sections 134 to 145” in each place where it occurs, there shall be substituted “sections 138 to 145

• (vii) In section 153—

• (a) paragraphs (a), (b) and (c) of subsection (1) shall be deleted,

• (b) in paragraph (d) of subsection (1), for “assessable income” there shall be substituted “total income” and for “sections 138 to 143” there shall be substituted “sections 138 to 143 and section 145” and after “1971” there shall be inserted “and section 8 of the Finance Act, 1974”,

• (c) the following paragraph shall be substituted for paragraph (dd) of subsection (1)—

• “(dd) he shall not be entitled to the benefit of the provision contained in section 3 (2) of the Finance Act, 1974, (whereby the first £1,550 of taxable income is chargeable at the reduced rate of tax in certain circumstances) and, accordingly, he shall be charged to tax in respect of so much of his income as does not exceed £4,350 at the standard rate of tax.”

• (d) in subsection (2), for all the words from “that individual”, there shall be substituted the following—

“but the amount of any such allowance, deduction, or other benefit as is mentioned in the said subsection shall, in the case of that individual, be reduced to an amount which bears the same proportion to the total amount of the said allowance, deduction, or other benefit as the portion of his income which is subject to Irish tax bears to his total income from all sources (including income which is not subject to Irish tax).”

• (viii) In section 193—

• (a) in subsection (2) (a), after “143,” there shall be inserted “145,”,

• (b) paragraphs (b), (d) and (e) of subsection (2) shall be deleted,

• (c) in subsection (2) (f), for “assessable” there shall be substituted “total”,

• (d) subsection (2A) shall be deleted, and

• (e) subsection (6) shall be deleted and the following subsections shall be inserted:

• “(6) In this section ‘personal reliefs’ means relief under any of the following:

  • (a) sections 138 to 145 and 151 and 152,

  • (b) section 12 of the Finance Act, 1967,

  • (c) section 3 of the Finance Act, 1969,

  • (d) section 11 of the Finance Act, 1971, and

  • (e) section 8 of the Finance Act, 1974.

• (7) The amount of taxable income charged at any of the rates specified in section 3 of the Finance Act, 1974, shall be in proportion to the amounts of the respective total incomes of the husband and the wife and shall not exceed the total amount of taxable income which would be charged at any of the said rates if an application under section 197 had not had effect with respect to that year.”.

PART II Amendments consequential on enactment of the higher rates of income tax

• (i) In section 115 (1) (b), for “to sur-tax under section 525” there shall be substituted “under section 525 to tax at the higher rates”.

• (ii) In section 127—

• (a) in subsection (1) (a), for “the rate of income tax for the year” there shall be substituted “such rate or rates of tax for the year as may be specified”,

• (b) in subsection (1) (e), after “rate” there shall be inserted “and at the higher rates”,

• (c) subsection (1) (ff) (inserted by the Finance Act, 1970) shall be deleted,

• (d) in subsection (3) (a) subparagraph (ii) shall be deleted,

• (e) in subsection (3) (b), “(excluding sur-tax)” shall be deleted, and

• (f) subsection (3) (c) shall be deleted.

• (iii) In section 133 (1)—

• (a) in paragraph (c) “for sur-tax purposes” shall be deleted and for “to sur-tax” there shall be substituted “to tax at the higher rates”, and

• (b) the following proviso shall be added:

“Provided that where any such assessment is made, credit shall be given for the amount of any tax deducted or estimated to be deductible from the said emoluments.”.

• (iv) In section 195—

• (a) in subsection (1), “or unpaid sur-tax” shall be deleted, and

• (b) in subsection (3) (b), for “whether to income tax or to sur-tax” there shall be substituted “to tax”.

• (v) In section 233 (2)—

• (a) in paragraph (b), for “(excluding sur-tax)” there shall be substituted “other than the purposes referred to in paragraph (c)” and after “those contributions” there shall be inserted “and the rate of tax did not exceed the standard rate for each year”,

• (b) for paragraph (c) there shall be substituted the following paragraph:

• “(c) the contributions repaid, to the extent to which they were allowed as deductions under subsection (1), shall, where any income would have been chargeable to tax at the higher rates but for the said deductions, be treated as income, assessable to tax under Case IV of Schedule D, of the several years of assessment for which they were so allowed and any necessary additional assessments to tax may be made accordingly and in determining the amount of tax payable for each year there shall be allowed as a credit a sum equal to the additional amount of tax for that year as computed for the purposes of paragraph (b).”.

• (vi) In section 406 (5)—

• (a) “and sur-tax” shall be deleted; and

• (b) for “liabilities to those taxes to what those liabilities” there shall be substituted “liability to that tax to what that liability”.

• (vii) In section 434 (1), before “rate of tax” there shall be inserted “standard”.

• (viii) In section 435 (1), for “reduced rate”, in each place where it occurs, there shall be substituted “rate less than the standard rate”.

• (ix) In section 451 (5) in the proviso, “for the purpose of computing his total income” shall be substituted for “for the purposes of sur-tax”.

• (x) In section 488—

• (a) in subsection (1), “or sur-tax” shall be deleted and “that tax” shall be substituted for “any of those taxes”; and

• (b) in subsection (5) (a), “or sur-tax” shall be deleted.

• (xi) In section 497 the following provision shall be substituted for the provision before the proviso—

“Any repayment of income tax for any year of assessment to which any person may be entitled in respect of any deduction allowed under sections 138 to 145, section 12 of the Finance Act, 1967, section 3 of the Finance Act, 1969, section 11 of the Finance Act, 1971, or section 8 of the Finance Act, 1974, shall, save as otherwise provided by this Act, be made at the standard rate of tax or at the higher rate or rates, as the case may be, and any repayment of tax for any year of assessment to which any person may be entitled in respect of the reduced rate shall, save as otherwise provided by this Act, be made at a rate equal to the difference between the rate at which tax was paid, whether by deduction or otherwise, and the reduced rate”.

• (xii) In section 525 (1), for all the words after subparagraph (c) but before the proviso, there shall be substituted—

“the said sum shall be treated for the purpose of computing the said individual's total income as received by him after deduction of tax from a corresponding gross sum, and—

• (i) in any assessment to be made on the individual he shall be treated as having paid tax at the reduced rate on so much thereof as is chargeable at the reduced rate and at the standard rate on so much thereof as is chargeable at the standard and higher rates;

• (ii) no repayment shall be made of tax treated by virtue of subparagraph (i) as having been paid, and

• (iii) the said amount shall be treated for the purpose of sections 433 and 434 of the Act as not brought into charge to tax.”.

• (xiii) In section 528—

• (a) for “sur-tax”, in each place where it occurs, there shall be substituted “tax”;

• (b) in subsection (1) (a), after “all sources” there shall be inserted “, whether chargeable with tax by deduction or otherwise,”; and

• (c) there shall be added to subsection (1) “and shall, in computing the tax payable, estimate the amount of tax to be credited under section 133 and section 4 of the Finance Act, 1974.”.

• (xiv) In section 530—

• (a) for “sur-tax”, where it first occurs, there shall be substituted “tax at the higher rates” and for “sur-tax”, in each other place where it occurs, there shall be substituted “tax”; and

• (b) after subsection (8), there shall be inserted the following subsection:

• “(9) The Revenue Commissioners may make regulations for the purpose of carrying this section into effect”.

• (xv) In section 543—

• (a) for “sur-tax”, where it first occurs, there shall be substituted “tax under section 530”; and

• (b) “, or in the case of a regulation relating to sur-tax within the next forty days,” shall be deleted.

• (xvi) In Schedule 1, Part I, paragraph 1 (c), before “rate” there shall be inserted “standard”.

• (xvii) In Schedule 1, Part II, paragraph 1 (b), before “rate” there shall be inserted “standard”.

• (xviii) In Schedule 16, in paragraphs 8 and 9, for “sur-tax”. in each place where it occurs, there shall be substituted “tax”.

• (i) In section 3—

• (a) in subsection (2),

• (i) “and sur-tax”, in each place where it occurs, shall be deleted,

• (ii) “the aggregate of” shall be deleted,

• (iii) for “amounts” in paragraph (a) there shall be substituted “amount”, and

• (iv) for “rates respectively” there shall be substituted “rate”; and

• (b) in subsection (3),

• (i) “amounts of”, in each place where it occurs, shall be deleted,

• (ii) “and sur-tax respectively”, in each place where it occurs, shall be deleted,

• (iii) for “amounts referred to” there shall be substituted “amount referred to”, and

• (iv) for “rates” there shall be substituted “rate”.

• (ii) In section 34 (6)—

• (a) “and sur-tax” shall be deleted; and

• (b) for “liabilities to those taxes to what those liabilities” there shall be substituted “liability to that tax to what that liability”.

SECOND SCHEDULE Enactments Repealed

PART I

Number and Year	Short Title	Extent of Repeal
(1)	(2)	(3)
No. 7 of 1927	Provisional Collection of Taxes Act, 1927.	In section 1, in the definition of “tax”, the words “and super-tax”.
		In section 3, the words “or as a super-tax” and the words “or super-tax generally”.
No. 12 of 1942	Taxes and Duties (Special Circumstances) Act, 1942.	In section 3 (1), the words “and sur-tax”.
		In section 10 (2), the words “or sur-tax”.
No. 6 of 1967	Income Tax Act, 1967.	In section 2 (2) (c), the words “under section 134 or”.
		In section 3, the words “or sur-tax”.
		In section 70 (1) (c), the words “(including sur-tax)”.
		In section 116 (1), the words “(including sur-tax)”.
		In section 117 (1), the words “(including sur-tax)”.
		Sections 134, 135 and 136.
		Section 144 (3).
		In section 145 (1), the definition of “total income”.
		In section 162 (2), the words “and sur-tax”.
		In section 172 (1) (c), the words “(including sur-tax)”.
		In section 187 (1), the words “and sur-tax”.
		Section 188 (2).
		In section 191 (2), the words “(including any consequential relief from sur-tax)”.
		In section 191 (3), the words “or sur-tax”.
		In section 192 (1), the words “including sur-tax”.
		In section 194 (1) (a), the words “or sur-tax”.
		In section 196, the words “(including sur-tax)” in each place where they occur.
		Section 198.
		In section 231 (2), the words “and sur-tax”, in each place where they occur.
		In section 231 (3), the words “and sur-tax respectively” in each place where they occur and the words “and sur-tax” in paragraph (b).
		Section 236 (10).
		In section 288 (2), the words “(other than sur-tax)” in each place where they occur.
		In section 291, the words “(including sur-tax)” in each place where they occur.
		In section 293, the words “including sur-tax” in each place where they occur.
		In section 329 (1) (b), the words “and sur-tax”.
		In section 332 (1) (b), the words “and sur-tax”.
		In section 344 (4), the definition of “total income”.
		In section 345, the words “or sur-tax” in each place where they occur.
		In section 356, the words “and sur-tax” in each place where they occur.
		In section 361, the word “, sur-tax”.
		In section 365, the words “or income tax and sur-tax” in each place where they occur.
		In section 365 (2), the words “or sur-tax”.
		In section 365 (4), the words “, sur-tax (if any),” and the words “and sur-tax (if any)”.
		In section 366 (b), the words “(including sur-tax)”.
		In section 387—
		(a) in subsection (3) (a), “or for the purpose of sur-tax”, and
		(b) subsection (4) (c).
		Section 396 (4).
		Section 410 (4).
		Section 416 (11).
		In section 419, the words “or sur-tax” in each place where they occur.
		In section 420, the words “or sur-tax”.
		In section 441 (1), the words “or sur-tax”.
		In section 446 (1), the words “or sur-tax”.
		In section 465, the words “(including sur-tax)”.
		Section 485 (3) and (4).
		In section 486 (1), the words “or sur-tax”.
		In section 489 (1), the words “or sur-tax”.
		In section 491 (1), the words “or sur-tax” in each place where they occur.
		In section 492 (1), the words “or sur-tax”.
		In section 493, the words “or sur-tax”.
		In section 501 (1) (c), the words “or sur-tax.”
		In section 502 (2), the words “include sur-tax, except that,” and the word “, they”.
		In section 505, the words “or sur-tax”.
		In section 511, the words “or sur-tax”.
		In section 521, the words “or sur-tax” in each place where they occur.
		Sections 522, 523 and 524.
		Sections 526 and 527.
		Section 532.
		In section 539 (1), the words “or sur-tax”.
		In section 547 (3), the definition of “total income”.
		In section 549 (1), the definition of “tax”.
		In section 550, the words “or to sur-tax” in each place where they occur.
		In section 551 (2), paragraph (b).
		In section 552 (2), the words “or sur-tax” in each place where they occur.
		In section 554 (4), the words “and sur-tax”.
		In section 555, the words “or sur-tax”.
		In section 556 (1), the word “, sur-tax”.
		In section 559 (1), the word “, sur-tax”.
		In Schedule 6, Part II, paragraph 1, the words “(including sur-tax)” in each place where they occur.
		In Schedule 6, Part III, paragraph 3 (1), the words “or sur-tax”.
		In Schedule 10, paragraph 1 (1), the definition of “income tax”.
		In Schedule 10, paragraph 1 (1), the definition of “total income”.
		In Schedule 10, paragraph 1 (1), in the definition of “the Irish taxes”, the words “(including sur-tax)”.
		In Schedule 10, paragraph 5 (1) (a), the words “but not to sur-tax”.
		In Schedule 10, paragraph 5 (1) (b) and the proviso.
		In Schedule 15, column 1, the reference to section 526 (2).
		In Schedule 15, column 2, the reference to section 527.
		In Schedule 15, column 3, the reference to section 526 (3).
No. 7 of 1967	Income Tax (Amendment) Act, 1967.	In the second paragraph of the preamble, the words “(including sur-tax)”.
No. 7 of 1968	Finance (Miscellaneous Provisions) Act, 1968.	In section 3 (6), paragraphs (a), (b), (c) (i) and (c) (iv) and section 23 (4).
No. 33 of 1968	Finance Act, 1968.	In section 6 (2) (a), the words “and sur-tax”.
		In section 37 (6), the words “or sur-tax”.
		In section 48 (2), the words “, including sur-tax”.
No. 37 of 1968	Finance (No. 2) Act, 1968.	In section 8, the words “(including sur-tax)”.
		In section 11 (4), the words “including sur-tax”.
No. 21 of 1969	Finance Act, 1969.	In section 63 (1), the words “(including sur-tax)”.
		In section 67 (2), the words “, including sur-tax”.
No. 14 of 1970	Finance Act, 1970.	In section 19 (5), the words “(including sur-tax)”.
		In section 62 (2), the words “, including sur-tax”.
No. 23 of 1971	Finance Act, 1971.	In section 20 (2), the words “or sur-tax”.
No. 19 of 1972	Finance Act, 1972.	Section 1 (1).
		In section 48 (2), the words “, including sur-tax”.
No. 19 of 1973	Finance Act, 1973.	In section 33 (1) (d), the word “, sur-tax”.
		In section 33 (6), the words “including sur-tax”.
		In section 98 (2), the words “, including sur-tax”.

PART II

Number and Year	Short Title	Extent of Repeal
(1)	(2)	(3)
No. 19 of 1972	Finance Act, 1972.	In section 13—
		(a) in subsection (1), the definitions of “ordinary share capital”, “proprietary director” and “proprietary employee”, and
		(b) subsection (3).