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Dáil Éireann debate -
Wednesday, 9 May 1934

Vol. 52 No. 6

Financial Resolution No. 1. - Financial Resolution No. 21—Death Duties.

I move:

That Section 26 of the Finance Act, 1931 (No. 31 of 1931), shall, in the case of a person dying on or after the date of the passing of the Act giving statutory effect to this Resolution, be amended as follows and shall be constructed and have effect accordingly, that is to say:—

(a) paragraph (c) of sub-section (1) of the said section shall be amended by the deletion therefrom of the words "by such company", and

(b) sub-paragraph (iii) of paragraph (d) of sub-section (1) of the said section shall be amended by the deletion therefrom of the words "from the company", and the insertion therein of the words "arising out of or in any way connected with the transfer" in lieu of the said words so deleted.

This Resolution is complementary to Resolution No. 20.

Resolution agreed to.
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