IE
FINANCE (MISCELLANEOUS PROVISIONS) ACT, 1968
Statutory Text (1 Articles)
SCHEDULE
SCHEDULE
Part I
Part I
Section 3 (2).
Income Tax Act, 1967
Income Tax Act, 1967
Section
Section
1 (1)
1 (1)
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13 (1)
13 (1)
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37 (1) (f) (ii)
37 (1) (f) (ii)
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38
38
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41 (3)
41 (3)
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50 (3) and (4)
50 (3) and (4)
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54 (4)
54 (4)
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60 (3)
60 (3)
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73 (3)
73 (3)
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76 (5) and (6)
76 (5) and (6)
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81 (6)
81 (6)
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82 (2) (a)
82 (2) (a)
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90 (2) and (3)
90 (2) and (3)
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113 (1) and (2)
113 (1) and (2)
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120 (1) (c) and (2)
120 (1) (c) and (2)
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156 (2), (3) and (4)
156 (2), (3) and (4)
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164 (2)
164 (2)
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190 (1)
190 (1)
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191 (4) and (5)
191 (4) and (5)
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194 (2) (c)
194 (2) (c)
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195 (3) (a)
195 (3) (a)
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203 (1) to (3)
203 (1) to (3)
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204
204
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214 (2) where the expression secondly occurs
214 (2) where the expression secondly occurs
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228 (3)
228 (3)
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238 (1) and (2)
238 (1) and (2)
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240 (1)
240 (1)
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241 (1)
241 (1)
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245 (14)
245 (14)
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259
259
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296 (3) and (4)
296 (3) and (4)
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301 (1)
301 (1)
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307 (5) and (6)
307 (5) and (6)
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315 (1) and (2)
315 (1) and (2)
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367 (3)
367 (3)
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371 (7) (c)
371 (7) (c)
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379 (1)
379 (1)
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382 (2)
382 (2)
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397
397
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414
414
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416 (1) to (9)
416 (1) to (9)
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417
417
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418 (1) to (3) and (6)
418 (1) to (3) and (6)
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421 (2)
421 (2)
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422 (1) and (2)
422 (1) and (2)
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423 (1)
423 (1)
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424
424
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425 (1)
425 (1)
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426 (1)
426 (1)
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427 (a)
427 (a)
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428 (1) and (9)
428 (1) and (9)
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429 (1) and (2)
429 (1) and (2)
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430 (1)
430 (1)
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431 (1) and (2)
431 (1) and (2)
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432 (1) to (4)
432 (1) to (4)
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437 (1) and (2)
437 (1) and (2)
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441 (2)
441 (2)
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446 (2)
446 (2)
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462 (3) and (4)
462 (3) and (4)
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501 (1) (c)
501 (1) (c)
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506
506
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529
529
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537 (2)
537 (2)
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542 (6)
542 (6)
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549 (5)
549 (5)
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553 (2) where the expression secondly occurs
553 (2) where the expression secondly occurs
Schedule
Schedule
6, Part III, paragraph 1 (2)
6, Part III, paragraph 1 (2)
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6, ” III, paragraph 3 (2) and (3)
6, ” III, paragraph 3 (2) and (3)
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6, ” III, paragraph 4 (1) and (2)
6, ” III, paragraph 4 (1) and (2)
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10, paragraph 13 (1)
10, paragraph 13 (1)
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11, paragraph 3 (4)
11, paragraph 3 (4)
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12, paragraph 2 (1) and (2)
12, paragraph 2 (1) and (2)
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12, paragraph 3 (2) and (5)
12, paragraph 3 (2) and (5)
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16, paragraphs 1 to 3
16, paragraphs 1 to 3
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16, paragraph 10, where the expression secondly occurs
16, paragraph 10, where the expression secondly occurs
Part II
Part II
Section 3 (3).
Income Tax Act, 1967
Income Tax Act, 1967
Section
Section
49 (1)
49 (1)
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152 (6)
152 (6)
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181 (1) (a)
181 (1) (a)
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460 (a)
460 (a)
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484 (3)
484 (3)
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530 (1)
530 (1)
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531 (1) to (3)
531 (1) to (3)
Schedule 1, Part I, paragraphs 3 and 4
Schedule 1, Part I, paragraphs 3 and 4
” 1, ” II, paragraphs 1 and 3
” 1, ” II, paragraphs 1 and 3
” 1, ” III, paragraphs 1 and 2
” 1, ” III, paragraphs 1 and 2
” 1, ” IV, paragraphs 3 and 9
” 1, ” IV, paragraphs 3 and 9
” 2, paragraph 6 (1) and (2)
” 2, paragraph 6 (1) and (2)
” 6, Part II, paragraph (3)
” 6, Part II, paragraph (3)
” 16, paragraphs 4, 5, 7, 8 and 11
” 16, paragraphs 4, 5, 7, 8 and 11
” 16, paragraphs 10, where the expression firstly occurs
” 16, paragraphs 10, where the expression firstly occurs
Part III
Part III
Section 3 (4).
Number and year
Number and year
Short title
Short title
Amendment
Amendment
(1)
(1)
(2)
(2)
(3)
(3)
No. 6 of 1967.
No. 6 of 1967.
Income Tax Act, 1967.
Income Tax Act, 1967.
In section 36 (2), “inspector” is substituted for “Special Commissioners”.
In section 36 (2), “inspector” is substituted for “Special Commissioners”.
In section 152 (4) (b), “is” is substituted for “appears to the Commissioners to whom the claim for relief is made to be”.
In section 152 (4) (b), “is” is substituted for “appears to the Commissioners to whom the claim for relief is made to be”.
In section 163 (2), “a Peace Commissioner” is substituted for “any Special Commissioner”.
In section 163 (2), “a Peace Commissioner” is substituted for “any Special Commissioner”.
In section 339 (2), “Every claim under sections 333 and 335 to 337 shall be” is substituted for “The Special Commissioners shall require every such claim to be”
In section 339 (2), “Every claim under sections 333 and 335 to 337 shall be” is substituted for “The Special Commissioners shall require every such claim to be”
In section 530 (5), “being satisfied” is substituted for “a certificate from the Special Commissioners”.
In section 530 (5), “being satisfied” is substituted for “a certificate from the Special Commissioners”.
In section 536 (1), “issued under the authority of this Act” is substituted for “and precepts of the Special Commissioners”.
In section 536 (1), “issued under the authority of this Act” is substituted for “and precepts of the Special Commissioners”.
In Schedule 1, Part I, paragraph 4, “a certificate” is substituted for “two certificates”.
In Schedule 1, Part I, paragraph 4, “a certificate” is substituted for “two certificates”.
In Schedule 1, Part I, paragraph 5, “The” is substituted for “One”.
In Schedule 1, Part I, paragraph 5, “The” is substituted for “One”.
In Schedule 4, in subparagraph (1) of paragraph 1, for all the words from the beginning of the subparagraph to “by him” there is substituted “Any claim shall be accompanied by a declaration and statement in the prescribed form signed by the claimant”.
In Schedule 4, in subparagraph (1) of paragraph 1, for all the words from the beginning of the subparagraph to “by him” there is substituted “Any claim shall be accompanied by a declaration and statement in the prescribed form signed by the claimant”.
In Schedule 4, in paragraph 2 (3), “Revenue Commissioners” is substituted for “inspector or the said commissioners”.
In Schedule 4, in paragraph 2 (3), “Revenue Commissioners” is substituted for “inspector or the said commissioners”.
In Schedule 17, Part I, in the headings of the first and last declarations, “APPEAL COMMISSIONERS” is substituted for “SPECIAL COMMISSIONERS”.
In Schedule 17, Part I, in the headings of the first and last declarations, “APPEAL COMMISSIONERS” is substituted for “SPECIAL COMMISSIONERS”.
Part IV
Part IV
Section 3 (5).
Number and Year
Number and Year
Short title
Short title
Extent of repeal
Extent of repeal
(1)
(1)
(2)
(2)
(3)
(3)
No. 6 of 1967.
No. 6 of 1967.
Income Tax Act, 1967.
Income Tax Act, 1967.
Section 22 (2).
Section 22 (2).
In section 29 (1), the words “to the satisfaction of the Special Commissioners,” and the words “; and the Special Commissioners shall issue an order for repayment, in like manner as in other cases of repayment”.
In section 29 (1), the words “to the satisfaction of the Special Commissioners,” and the words “; and the Special Commissioners shall issue an order for repayment, in like manner as in other cases of repayment”.
In section 30, the words “to the satisfaction of the Special Commissioners”.
In section 30, the words “to the satisfaction of the Special Commissioners”.
In section 35, the words “to the satisfaction of the Special Commissioners”.
In section 35, the words “to the satisfaction of the Special Commissioners”.
In section 36 (1), the words “to the satisfaction of the Special Commissioners”.
In section 36 (1), the words “to the satisfaction of the Special Commissioners”.
Section 153 (3).
Section 153 (3).
In section 214 (1), the words “to the satisfaction of the Special Commissioners”.
In section 214 (1), the words “to the satisfaction of the Special Commissioners”.
In section 214 (2), the words “to the Special Commissioners”.
In section 214 (2), the words “to the Special Commissioners”.
In section 329 (1), the words “to the satisfaction of the Special Commissioners”.
In section 329 (1), the words “to the satisfaction of the Special Commissioners”.
In section 332 (1), the words “to the satisfaction of the Special Commissioners”.
In section 332 (1), the words “to the satisfaction of the Special Commissioners”.
Section 339 (1) and (3).
Section 339 (1) and (3).
In section 451 (5), the words “to the satisfaction of the Special Commissioners”.
In section 451 (5), the words “to the satisfaction of the Special Commissioners”.
In section 496 (1), the words “to the satisfaction of the Special Commissioners”.
In section 496 (1), the words “to the satisfaction of the Special Commissioners”.
In section 530 (4), the words “to the satisfaction of the Special Commissioners”.
In section 530 (4), the words “to the satisfaction of the Special Commissioners”.
In section 536 (2), the words “, and obey and execute such precepts and warrants as are directed to them in that behalf under the authority of this Act”.
In section 536 (2), the words “, and obey and execute such precepts and warrants as are directed to them in that behalf under the authority of this Act”.
Section 542 (1).
Section 542 (1).
In section 544 (2), the words “to the Special Commissioners”.
In section 544 (2), the words “to the Special Commissioners”.
In section 553 (1), the words “to the satisfaction of the Special Commissioners” in both places where they occur.
In section 553 (1), the words “to the satisfaction of the Special Commissioners” in both places where they occur.
In section 553 (2), the words “to the Special Commissioners” and the words “to the inspector”.
In section 553 (2), the words “to the Special Commissioners” and the words “to the inspector”.
In Schedule 1, Part I, paragraph 5, the words “and the other to the Revenue Commissioners”.
In Schedule 1, Part I, paragraph 5, the words “and the other to the Revenue Commissioners”.
In Schedule 1, Part IV, paragraph 1 (1), the words “, for the use of the Special Commissioners,”.
In Schedule 1, Part IV, paragraph 1 (1), the words “, for the use of the Special Commissioners,”.
Paragraphs 1 (2) and (3), 2 (2) and paragraph 3 of Schedule 4.
Paragraphs 1 (2) and (3), 2 (2) and paragraph 3 of Schedule 4.
In Schedule 4, paragraph 2 (1), the words “to the inspector”.
In Schedule 4, paragraph 2 (1), the words “to the inspector”.
In Schedule 6, Part II, paragraph (1), the words “to the satisfaction of the Special Commissioners”.
In Schedule 6, Part II, paragraph (1), the words “to the satisfaction of the Special Commissioners”.
Part V
Part V
Section 14.
Finance Act, 1920
Section 56 (6) and (7)
Finance Act, 1944
Section 14 (8) (b)
Section 15 (3)
Finance Act, 1949
Fifth Schedule, Part II, paragraph 8
Finance Act, 1953
Section 10 (5)
Finance (Profits of Certain Mines) (Temporary Relief from Taxation) Act, 1956
Section 1 (2)
Finance (Miscellaneous Provisions) Act, 1956
Section 2
Finance Act, 1958
Section 51 (7) (c)
Third Schedule, paragraph 2 (1) (b) and (2)
” ” paragraph 3 (2) and (5)
Finance (Miscellaneous Provisions) Act, 1958
Section 8 (1)
Finance Act, 1963
Fourth Schedule, paragraph 7
Finance Act, 1965
Section 65 (1), (2) and (6)
Finance Act, 1967
Section 21 (4) and (5)