First Previous (PART V Corporation Profits Tax) Next (PART VII Miscellaneous)

17 1966

FINANCE ACT, 1966

PART VI

Turnover Tax

Provisions in relation to dances.

23. —(1) (a) In the case of dances, and goods sold and services provided in connection with dances where payment for such goods or services is included in the payment in respect of admission or is a condition of admission, tax shall be ten per cent. of the taxable turnover of the accountable person and the amount of tax chargeable shall be paid in accordance with regulations under Part VI of the Finance Act, 1963 .

(b) For the purposes of this subsection taxable turnover shall be the total amount of money received or receivable from persons admitted to a dance in respect of admission, together with, in case goods are sold or services are provided, or both goods are sold and services are provided, in connection with the dance, and payment therefor is a condition of admission and is not included in the payment in respect of admission, the total amount of money received or receivable in respect thereof.

(2) (a) Every person who intends to promote a dance or a series of dances shall notify the Revenue Commissioners in accordance with regulations under Part VI of the Finance Act, 1963 , of his intention to do so.

(b) A person who contravenes the foregoing paragraph shall be liable to a penalty of twenty pounds.

(c) In proceedings for recovery of a penalty under this subsection—

(i) a certificate signed by an officer of the Revenue Commissioners which certifies that he has inspected the relevant records of the Revenue Commissioners and that it appears from them that the defendant did not give the appropriate notification to the Revenue Commissioners shall be evidence until the contrary is proved that the defendant did not give the notification,

(ii) a certificate certifying as provided for in subparagraph (i) of this paragraph and purporting to be signed by an officer of the Revenue Commissioners may be tendered in evidence without proof and shall be deemed until the contrary is proved to have been signed by an officer of the Revenue Commissioners.

(3) (a) The proprietor of any premises shall not promote a dance therein, or allow a dance to be promoted therein by any other person, unless he has received notification from the Revenue Commissioners that they have been notified in accordance with subsection (2) of this section.

(b) A person who contravenes the foregoing paragraph shall be liable to a penalty of twenty pounds.

(c) In proceedings for recovery of a penalty under this subsection—

(i) a certificate signed by an officer of the Revenue Commissioners which certifies that he has inspected the relevant records of the Revenue Commissioners and that it appears from them that no notification was issued to the defendant in relation to the relevant dance shall be evidence until the contrary is proved that the defendant did not receive the appropriate notification,

(ii) a certificate certifying as provided for in subparagraph (i) of this paragraph and purporting to be signed by an officer of the Revenue Commissioners may be tendered in evidence without proof and shall be deemed until the contrary is proved to have been signed by an officer of the Revenue Commissioners.

(4) (a) An authorised officer, on production, if requested, of his authorisation, may enter any place where dancing is proceeding, and any place ordinarily used for dancing, at any reasonable time, with a view to seeing whether the provisions of this section and of the regulations as to tax in the case of dances are being complied with.

(b) Any person who prevents or obstructs the entry as aforesaid of an authorised officer shall be liable to a penalty of twenty pounds.

(c) In this subsection “authorised officer” means an officer of the Revenue Commissioners authorised by them in writing for the purposes of this subsection.

(5) All penalties under this section may, without prejudice to any other method of recovery, be proceeded for and recovered summarily in the same manner as in summary proceedings for recovery of any penalty under any Act relating to the excise, and, notwithstanding section 10 (4) of the Petty Sessions (Ireland) Act, 1851, summary proceedings under this section may be instituted within three years from the date of the incurring of the penalty.

(6) Subject to this section, the rules of the court concerned for the time being applicable to civil proceedings shall apply to proceedings pursuant to subsection (2), (3) or (4) of this section.

(7) Nothing in sections 47 (3), 48 (3), 49 and 53 of the Finance Act, 1963 , shall apply in relation to dances or goods sold or services provided in the circumstances mentioned in subsection (1) (a) of this section.

(8) This section shall not apply in any case in which the number of persons to be admitted to the dance is limited to one hundred and the payment on admission does not exceed four shillings.

(9) In this section “dance” includes a ball.

(10) For the purposes of this section the expression “moneys received” in section 47 (1) (a) of the Finance Act, 1963 , shall be construed as including “moneys receivable”.

(11) This section shall have effect as on and from the 1st day of May, 1966.

Estimation of taxable turnover.

24. —(1) Where the Revenue Commissioners have reason to believe that the taxable turnover of an accountable person—

(a) in relation to any period consisting of one month or of two or more consecutive months, or

(b) in relation to any dance or in relation to goods sold or services provided in the circumstances mentioned in section 23 (1) (a) of this Act,

was greater than the taxable turnover on which tax was paid, then, without prejudice to any other action which may be taken, they may, in relation to any of the matters mentioned in paragraph (a) or (b) of this subsection, make an estimate in one sum of the total taxable turnover on which in their opinion tax should have been paid, and may serve a notice on the accountable person specifying—

(i) the taxable turnover so estimated, and

(ii) the tax appropriate to the amount by which the estimate exceeds the taxable turnover on which tax has been paid.

(2) Where notice is served on an accountable person under subsection (1) of this section—

(a) the person may, if he claims that the taxable turnover specified in the notice is excessive, on giving notice in writing to the Revenue Commissioners within the period of fourteen days from the service of the notice, appeal to the Special Commissioners of Income Tax,

(b) on the expiration of the said period, if no notice of appeal is received, or, if notice of appeal is received, on determination of the appeal by agreement or otherwise, the tax specified in the notice or the amended tax as determined in relation to the appeal shall become due and be recoverable in the same manner and by the like proceedings as if the person had sent, in accordance with the relevant regulations, particulars showing such tax as due by him on the date of the expiration of the said period or of the determination of the appeal, as the case may be.

(3) The provisions of the Income Tax Acts relating to—

(a) the appointment of times and places for the hearing of appeals,

(b) the giving of notice to each person who has given notice of appeal,

(c) the determination of an appeal by agreement between the appellant and the Revenue Commissioners,

(d) the determination of an appeal by the appellant giving notice of his intention not to proceed with his appeal,

(e) the hearing and determination of an appeal by the Special Commissioners, including the hearing and determination of an appeal by one Special Commissioner,

(f) the neglect or refusal of a person who has given notice of appeal to attend before the Special Commissioners, at the time and place appointed,

(g) the extension of the time for giving notice of appeal and the readmission of appeals by the Special Commissioners,

(h) the rehearing of an appeal by the Circuit Court and the statement of a case for the opinion of the High Court on a point of law,

(i) the power of the Special Commissioners to order payment of tax under appeal,

(j) the payment of tax which is agreed not to be in dispute in relation to an appeal,

(k) the procedure on appeals,

shall, with any necessary modifications, apply as if the appeal under subsection (2) of this section were an appeal against an assessment to income tax.

Amendment of section 54 of Finance Act, 1963.

25. Section 54 of the Finance Act, 1963 , is hereby amended by the addition at the end of subsection (2) of the following paragraph :

“(d) where action for the recovery of tax specified in a notice under subsection (1) of this section, being action by way of the institution of proceedings in any court or the issue of a certificate under section 7 of the Finance Act, 1923, has been taken, paragraph (c) of this subsection shall not, unless the Revenue Commissioners otherwise direct, apply in relation to that notice until the said action has been completed.”

Officer responsible in case of body of persons.

26. —(1) The secretary or other officer acting as secretary for the time being of any body of persons shall be answerable in addition to the body for doing all such acts as are required to be done by the body under any of the provisions relating to tax.

(2) Every such officer as aforesaid may from time to time retain out of any money coming into his hands, on behalf of the body, so much thereof as is sufficient to pay the tax due by the body and shall be indemnified for all such payments made in pursuance of this section.

(3) Any notice required to be given to a body of persons under any of the provisions relating to tax may be given to the secretary or other officer acting as secretary for the time being of such body.

(4) In this section “the provisions relating to tax” means—

(a) the provisions of Part VI of the Finance Act, 1963 , and of the regulations made thereunder, and

(b) the provisions relating to tax of the Finance Act, 1965 , and of this and any subsequent Act.