An Chéad Lch. Lch. Roimhe Seo (CUID III. Diuitethe Bais.) Ar Aghaidh (CUID V. Diuite Oll-Shochair.)

35 1926

ACHT AIRGID, 1926

CUID IV.

Cain Phroifit Chorparaide.

Méadú ar an saoirse o cháin phroifit chorparáide.

30. —(1) Maidir le gach tréimhse chuntasaíochta a thosnuíonn roimh an 1adh lá d'Eanair, 1926, agus a chríochnuíonn an lá san no dá éis, déanfar an provísó a ghabhann le fo-alt (1) d'alt 52 den Finance Act, 1920, do léiriú, agus beidh éifeacht aige, fé is dá ndintí an mhír seo a leanas do chur ann in ionad na míre (a) atá sa phrovísó san anois, sé sin le rá:—

“(a) in the case of every accounting period beginning before and ending on or after the 1st day of January, 1926, the profits arising in the accounting period shall be apportioned between the part of the period which is before that date and the part of the period which is after the 31st day of December, 1925, in proportion to the respective lengths of those parts, and no tax shall be charged on so much of the profits apportioned to the first-mentioned part of the period as bears to one thousand pounds the same proportion as such first-mentioned part of the period bears to twelve months, and no tax shall be charged on so much of the profits apportioned to the second-mentioned part of the period as bears to ten thousand pounds the same proportion as such second-mentioned part of the period bears to twelve months.”

(2) Maidir le gach tréimhse chuntasaíochta a thosnuíonn agus a chríochnuíonn tar éis an 31adh lá de Mhí na Nodlag, 1925, déanfar mír (a) den phrovísó a ghabhann le fo-alt (1) d'alt 52 den Finance Act, 1920, do léiriú, agus beidh éifeacht aige, fé is dá gcuirtí na focail “ten thousand pounds” inti in ionad na bhfocal “five hundred pounds” i ngach áit sa mhír sin ina bhfuil na focail deiridh sin a luaidhtear.

(3) Ní bhainfidh alt 45 den Acht Airgid, 1925 ( Uimh. 28 de 1925 ) le haon tréimhse chuntasaíochta le n-a mbaineann an t-alt so.

Buanú sealadach ar shaoirsí áirithe o cháin phroifit chorparáide.

31. —An tsaoirse o cháin phroifit chorparáide a tugtar leis an bprovísó a ghabhann le fo-alt (2) d'alt 52 den Finance Act, 1920, mar a leasuítear é le halt 56 den Finance Act, 1921, leanfar di ón 31adh lá de Mhí na Nodlag, 1925, go dtí an 31adh lá de Mhí na Nodlag, 1928, agus cuirfar na focail “the thirty-first day of December nineteen hundred and twenty-eight” in ionad na bhfocal “the thirty-first day of December nineteen hundred and twenty-two” in alt 58 den Finance Act, 1921.