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18 1927

FINANCE ACT, 1927

PART IV.

Miscellaneous and General.

Amendment of section 37 of Finance Act, 1925 .

18. —So much of sub-section (4) of section 37 (which relates to excise duty on dogs) of the Finance Act, 1925 (No. 28 of 1925) as enacts that persons guilty of an offence under that section shall be liable on summary conviction to a penalty of five pounds is hereby repealed and in lieu thereof it is hereby enacted that persons guilty of an offence under the said section shall be liable on summary conviction thereof to a penalty of one pound.

Amendment of section 9 of the Dogs Act, 1906.

19. —(1) Paragraph (c) of section 9 of the Dogs Act, 1906 is hereby repealed and in lieu thereof it is hereby enacted that the expenses incurred by the Gárda Síochána under section 3 of that Act shall be paid to the chief officer of police within the meaning of that Act as amended and adapted by any subsequent enactment out of moneys provided by the Oireachtas and any money received by the Gárda Síochána under the said section 3 shall be paid into the Exchequer in such manner as the Minister for Finance shall direct.

(2) This section shall have effect as on and from the 1st day of January, 1926.

Care and management of taxes and duties.

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

Short title, construction and commencement.

21. —(1) This Act may be cited as the Finance Act, 1927.

(2) Part I . of this Act shall be construed together with the Income Tax Acts, and Part II . of this Act, so far as it relates to duties of customs, shall be construed together with the Customs Acts, and so far as it relates to duties of excise shall be construed together with the British Statutes and the Acts of the Oireachtas which relate to duties of excise and the management of those duties.

(3) Save as is otherwise expressly provided, so much of this Act as relates to income tax or to super-tax shall be deemed to come into force on and shall take effect as on and from the 6th day of April, 1927.