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Dáil Éireann debate -
Thursday, 2 Jun 1932

Vol. 42 No. 3

Resolution No. 23—Excess Profits Duty

That the following repeals be made in Sections 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 not 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 occure in that sub-section.
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