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Dáil Éireann debate -
Wednesday, 11 May 1932

Vol. 41 No. 11

Financial Resolution No. 1. - Financial Resolution No. 23—Excess Profits Duty.

That the following repeals be made in Section 32 and 36 (which relate to excess profits duty) of the Finance Act, 1926 (No. 35 of 1926), as on and from the 22nd day of July, 1926, that is to say:—
(a) in sub-section (1) of the said Section 32, repeal the words "and no assessment or additional assessment may be made," and
(b) in sub-section (1) of the said Section 36, repeal the words "by reason of any fraud or wilful neglect on the part of," and also the words "such duty," where they firstly occur in that sub-section.
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