Dáil Éireann debate -
Friday, 9 Jun 1944

Vol. 94 No. 1

Financial Resolutions, 1944-45. - Financial Resolution No. 2. Income Tax.

Mr. O Ceallaigh

I move:—

That paragraph (2) of Rule 6 of the Rules applicable to Cases I and II of Schedule D of the Income Tax Act, 1918, shall have effect as if the words "provided that the burden of the wear and tear of the machinery or plant will in fact fall directly on him" were added at the end of the said paragraph.

Question put and agreed to.