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Dáil Éireann debate -
Thursday, 12 Nov 1931

Vol. 40 No. 11

Finance (Increase of Income Tax) Bill, 1931—Report.

Question proposed: "That the Bill be received for final consideration."

Probably by an oversight, the Minister did not make any reply to the question which I raised yesterday in relation to income tax. Possibly he may have something to say now.

With reference to the point raised by Deputy Law, he feared that a person might be charged twice in respect of one income or income from one source owing to a change arising, say, from a person selling War Loan and purchasing Debentures. He stated that he could not find any means by which relief could be given. Relief will be given under Section 151 of the Act of 1918, which provides that where any person would be subject to a double charge on the same income, relief shall be given.

We do not propose to divide on this Bill until the final stage.

Question put and agreed to.
Final Stage ordered for Friday, 13th November.