Off On Dualscroll
Turn Dualscroll on to scroll both language versions together.
Uimhir 12 de 1948.
AN tACHT AIRGEADAIS, 1948.
[An tiontó oifigiúil.]
CUID I.
Cain Ioncaim.
Cáin ioncaim agus forcháin in aghaidh na bliana 1948-49.
1.—(1) Muirearófar cáin ioncaim in aghaidh na bliana dar tosach an 6ú lá d'Aibreán, 1948, do réir seacht scillinge sa phunt.
(2) Muirearófar forcháin in aghaidh na bliana dar tosach an 6ú lá d'Aibreán, 1948, ar ioncam aon phearsan ar mó ná míle agus chúig chéad punt iomlán a ioncaim ó gach bunadh, agus is do réir na rátaí ar dá réir a muirearaítear í in aghaidh na bliana dar tosach an 6ú lá d'Aibreán, 1947, a muirearófar amhlaidh í.
(3) Na forála reachtúla agus eile, a bhí i bhfeidhm an 5ú lá d'Aibreán, 1948, maidir le cáin ioncaim agus forcháin, beidh éifeacht acu uile agus faoi seach, faoi réir forál an Achta seo, maidir leis an gcáin ioncaim agus an fhorcháin a muirearófar mar adúradh in aghaidh na bliana dar tosach an 6ú lá d'Aibreán, 1948.
An comhaontú maidir le cáin ioncaim dúbalta a dhaingniú.
2.—Daingnítear leis seo an comhaontú atá leagtha amach sa Chéad Sceideal a ghabhas léis an Acht seo agus a rinneadh an 21ú lá d'Iúil, 1947, idir an Rialtas agus Rialtas na Ríochta Aontaithe ag leasú an chomhaontuithe atá leagtha amach i gCuid I den Chéad Sceideal a ghabhas leis an Acht Airgeadais, 1926 (Uimh. 35 de 1926) (arna leasú leis an gcomhaontú atá leagtha amach sa Chéad Sceideal a ghabhas leis an Acht Airgeadais, 1928 (Uimh. 11 de 1928)) agus, faoi réir a dhaingnithe ag Parlaimint na Ríochta Aontaithe, beidh éifeacht aige dá réir sin.
CUID II.
Custaim agus Mal.
Ileacha éadroma udrocarbóin mhianrúil.
3.—(1) An dleacht chustam a forchuireadh le halt 1 den Acht Airgeadais (Dleachta Custam) (Uimh. 4), 1931 (Uimh. 43 de 1931), arna leasú le hachtacháin iardain, déanfar, maidir le híle éadrom udrocarbóin mhianrúil is inmhuirir leis an dleacht sin, í a mhuirearú, a thobhach agus d'íoc, amhail ar an 5ú lá de Bhealtaine, 1948, agus ón lá sin amach, do réir scilling agus dhá phingin an galún in ionad an ráta is inmhuirir anois de bhuaidh fo-ailt (1) d'alt 10 den Acht Airgeadais, 1946 (Uimh. 15 de 1946).
(2) An dleacht mháil a forchuireadh le halt 1 den Acht Airgeadais (Forála Ilghnéitheacha), 1935 (Uimh. 7 de 1935), arna leasú le hachtacháin iardain, déanfar, maidir le híle éadrom udrocarbóin mhianrúil is inmhuirir leis an dleacht sin agus a cuirfear amach, ar díol nó chun a díolta nó eile, ó áitreabh a monaróra ar an 5ú lá de Bhealtaine, 1948, nó dá éis, nó a úsáidfeas an monaróir sin ar an dáta sin nó dá éis chun críche ar bith seachas chun íle udrocarbóin mhianrúil a mhonarú nó a tháirgeadh, í a mhuirearú, a thobhach agus d'íoc do réir scilling an galún in ionad an ráta is inmhuirir anois de bhuaidh fo-ailt (2) d'alt 10 den Acht Airgeadais, 1946.
Ile udrocarbóin.
4.—(1) An dleacht chustam a forchuireadh le halt 21 den Acht Airgeadais, 1935 (Uimh. 28 de 1935), déanfar, maidir le híle udrocarbóin is inmhuirir leis an dleacht sin, í a mhuirearú, a thobhach agus d'íoc, amhail ar an 5ú lá de Bhealtaine, 1948, agus ón lá sin amach, do réir scilling agus dhá phingin an galún in ionad an ráta is inmhuirir anois de bhuaidh fo-ailt (1) d'alt 11 den Acht Airgeadais, 1946 (Uimh. 15 de 1946).
(2) An lacáiste is inlamhálta faoi fho-alt (2) d'alt 21 den Acht Airgeadais, 1935, déanfar, maidir le híle udrocarbóin ar a bhfuil an lacáiste sin inlamhálta, é a lamháil, amhail ar an 5ú lá de Bhealtaine, 1948, agus ón lá sin amach, do réir scilling agus dhá phingin an galún in ionad an ráta is inlamhálta anois de bhuaidh fo-ailt (2) d'alt 11 den Acht Airgeadais, 1946.
(3) An dleacht mháil a forchuireadh le halt 21 den Acht Airgeadais, 1935, déanfar, maidir le híle udrocarbóin is inmhuirir leis an dleacht sin agus a cuirfear amach, ar díol nó chun á díolta nó eile, ó áitreabh a monaróra ar an 5ú lá de Bhealtaine, 1948, nó dá éis, nó a úsáidfeas an monaróir sin ar an dáta sin nó dá éis chun aon chríche seachas chun íle udrocarbóin a mhonarú nó a tháirgeadh, í a mhuirearú, a thobhach agus d'íoc do réir scilling an galún in ionad an ráta is inmhuirir anois de bhuaidh fo-ailt (3) d'alt 11 den Acht Airgeadais, 1946.
(4) An lacáiste is inlamhálta faoi fho-alt (4) d'alt 21 den Acht Airgeadais, 1935, déanfar, maidir le híle udrocarbóin ar a bhfuil an lacáiste sin inlamhálta agus ar ar híocadh an dleacht mháil a luaitear i bhfo-alt (3) den alt seo do réir scilling an galún, é a lamháil do réir scilling an galún in ionad an ráta is inlamhálta anois de bhuaidh fo-ailt (4) d'alt 11 den Acht Airgeadais, 1946.
Fíon.
5.—(1) In ionad na ndleacht custam ar fhíon a forchuireadh le halt 5 den Acht Airgeadais (Uimh. 2), 1947 (Uimh. 33 de 1947), déanfar (faoi réir forál an ailt seo) na dleachta custam seo a leanas a mhuirearú, a thobhach agus d'íoc amhail ar an 5ú lá de Bhealtaine, 1948, agus ón lá sin amach, ar an bhfíon go léir a hallmhuireofar isteach sa Stát, is é sin le rá:—
Fíon— | £ | s. | d. | |
Nach mbeidh thar 25 gráid de bhiotáille phrofa | ||||
ann .. .. .. .. .. .. .. | an galún | 0 | 7 | 6 |
A mbeidh thar 25 gráid ach nach mbeidh thar 30 grád de | ||||
bhiotáille phrofa ann .. .. .. | an galún | 0 | 12 | 6 |
A mbeidh thar 30 grád ach nach mbeidh thar 42 ghrád de | ||||
bhiotáille phrofa ann .. .. .. | an galún | 1 | 10 | 0 |
Agus in aghaidh gach gráid nó codáin de ghrád thar an méid | ||||
is airde a muirearaítear thuas, dleacht bhreise | an galún | 0 | 2 | 6 |
Fíon drithleach sa bhuidéal, dleacht bhreise | an galún | 1 | 11 | 3 |
Fíon neamhdhrithleach nach mbeidh thar 25 gráid de bhiotáille | ||||
phrofa ann sa bhuidéal, dleacht bhreise | an galún | 0 | 5 | 0 |
Fíon neamhdhrithleach a mbeidh thar 25 gráid de bhiotáille | ||||
phrofa ann, sa bhuidéal, dleacht bhreise .. | an galún | 0 | 10 | 0 |
(2) Bainfidh forála ailt 8 den Finance Act, 1919, leis na dleachta a forchuirtear leis an alt seo ach an abairt “the area of application of the Acts of the Oireachtas” a chur in ionad na habairte “Great Britain and Ireland.”
(3) Chun críocha an ailt seo is tuigthe gur fíon drithleach a hallmhuiríodh sa bhuidéal fíon a rinneadh drithleach nó iosmairteach agus a buidéalaíodh i mbanna-stóras, agus ar a sheachadadh chun a úsaidte sa Stát muirearófar é leis an dleacht a forchuirtear ar fhíon drithleach leis an alt seo.
(4) Ní bheidh feidhm ná éifeacht ag alt 24 den Acht Airgeadais, 1933 (Uimh. 15 de 1933), maidir leis na dleachta custam a forchuirtear leis an alt seo.
(5) San alt seo folaíonn an focal “fíon” moirt fíona.
Beoir—dleachta custam.
6.—(1) San alt seo ciallaíonn an abairt “Acht 1947” an tAcht Airgeadais (Uimh. 2), 1947 (Uimh. 33 de 1947).
(2) An dleacht chustam a forchuireadh le fo-alt (1) d'alt 9 d'Acht 1947, déanfar, maidir leis an mum, an bheoir sprúis nó an bheoir dhubh, an fhionn-bheoir Bheirlíneach agus na hullmhóidí eile go léir (giosálta nó neamh-ghiosálta) dá samhail sin a hallmhuireofar ar an 5ú lá de Mhárta, 1948, nó dá éis, í a mhuirearú, a thobhach agus d'íoc do réir na rátaí seo a leanas:—
(a) ar gach sé ghalún tríochad de bheoir a mbeidh a foirt, nó a rabhdar roimh ghiosáil, de shaindlús nach mó ná míle dhá chéad agus chúig gráid déag—fiche agus dhá phunt agus deich scillinge;
(b) ar gach sé ghalún tríochad de bheoir a mbeidh a foirt, nó a rabhdar roimh ghiosáil, de shaindlús is mó ná míle dhá chéad agus chúig gráid déag—fiche agus sé puint agus ocht scillinge.
(3) An dleacht chustam a forchuireadh le fo-alt (2) d'alt 9 d'Acht 1947, déanfar, maidir leis an mbeoir go léir d'aon tsórt, (seachas beoir is inmhuirir leis an dleacht a forchuireadh le fo-alt (1) den alt sin) a hallmhuireofar ar an 5ú lá de Mhárta, 1948, nó dá éis, í a mhuirearú, a thobhach agus d'íoc do réir chúig puint, dhá scilling déag agus sé pingne ar gach sé ghalún tríochad de bheoir a raibh a foirt, roimh ghiosáil, de shaindlús míle, caoga agus chúig gráid.
(4) I gcás ina n-onnmhuireofar nó ina loingseofar chun a húsáidte mar stórais beoir allmhuirithe a gcruthófar chun sástachta na gCoimisinéirí Ioncaim gur híocadh dleacht uirthi do réir ráta a foráltar le fo-alt (2) nó (3) den alt seo, lamhálfar agus íocfar aistarraing, arna ríomh do réir saindlúis bhunaidh nabeorach sin, do réir chúig puint, dhá scilling déag agus trí pingne ar gach sé ghalún tríochad de bheoir ar míle, caoga agus chúig gráid a saindlús bunaidh.
(5) Más rud é, i gcás beorach is inmhuirir le dleacht do réir an ráta a foráltar le fo-alt (3) den alt seo nó i gcás beorach ar a bhfuil aistarraing faoi fho-alt (4) den alt seo iníoctha, nach ionann saindlús na beorach sin agus an saindlús a luaitear sa bhfo-alt sin (3) nó sa bhfo-alt sin (4) (pé acu is iomchuí), athrófar an dleacht sin nó an aistarraing sin (pé acu é) i gcoibhneas leis sin.
(6) Ní bheidh feidhm ná éifeacht ag alt 24 den Acht Airgeadais, 1933 (Uimh. 15 de 1933), maidir le ceachtar de na dleachta custam dá dtagrann an t-alt seo.
(7) Chun críocha an ailt seo, is tuigthe an t-allmhuiriú a dhéanamh an tráth a seachadfar iontráil na n-earraí iomchuí faoin Customs Consolidation Act, 1876.
Beoir—dleachta máil.
7.—(1) San alt seo ciallaíonn an abairt “Acht 1947” an tAcht Airgeadais (Uimh. 2), 1947 (Uimh. 33 de 1947).
(2) An dleacht mháil a forchuireadh le halt 10 d'Acht 1947, déanfar, maidir leis an mbeoir go léir a grúdófar sa Stát an 5ú lá de Mhárta, 1948, nó dá éis, í a mhuirearú, a thobhach agus d'íoc do réir chúig puint agus dhá scilling déag ar gach sé ghalún tríochad foirt de shaindlús míle, caoga agus cúig gráid.
(3) I gcás ina n-onnmhuireofar nó ina loingseofar chun a húsáidte mar mharsantas nó mar stórais loinge beoir a gcruthófar chun sástachta na gCoimisinéirí Ioncaim gur híocadh dleacht uirthi do réir an ráta a foráltar le fo-alt (2) den alt seo, lamhálfar agus íocfar aistarraing, arna ríomh do réir saindlúis bhunaidh na beorach sin, do réir chúig puint, dhá scilling déag agus trí pingne ar gach sé ghalún tríochad ar míle, caoga agus chúig gráid a saindlús bunaidh.
(4) I gcás beorach nach ionann a saindlús agus an saindlús a luaitear sa bhfo-alt iomchuí den alt seo, athrófar i gcoibhneas leis sin an dleacht is inmhuirir nó an aistarraing is iníoctha (pé acu é) de bhun an ailt seo.
Tobac.
8.—(1) An dleacht chustam a forchuireadh le halt 20 den Acht Airgeadais, 1932 (Uimh. 20 de 1932), déanfar, maidir le tobac a hallmhuireofar ar an 5ú lá de Mhárta, 1948, nó dá éis, í a mhuirearú, a thobhach agus d'íoc do réir na rátaí faoi seach a sonraítear i gCuid I den Dara Sceideal a ghabhas leis an Acht seo.
(2) An dleacht mháil a forchuireadh le halt 19 den Acht Airgeadais, 1934 (Uimh. 31 de 1934), déanfar, amhail ar an 5ú lá de Mhárta, 1948, agus ón lá sin amach, í a mhuirearú, a thobhach agus d'íoc do réir na rátaí faoi seach a sonraítear i gCuid II den Dara Sceideal a ghabhas leis an Acht seo.
(3) Beidh feidhm ag fo-ailt (3) go (5) d'alt 19 den Acht Airgeadais, 1934, maidir le tobac is inmhuirir leis an dleacht mháil a forchuireadh le fo-alt (1) den alt sin do réir ráta a sonraítear i gCuid II den Dara Sceideal a ghabhas leis an Acht seo agus chun críocha na feidhme sin léireofar tagairtí sna fo-ailt sin (3) go (5) den alt sin 19 do Chuid I den tSéú Sceideal a ghabhas leis an Acht Airgeadais, 1934, adúradh, agus beidh éifeacht acu, mar thagairtí do Chuid II den Dara Sceideal a ghabhas leis an Acht seo.
(4) An lacáiste ar thobac cruafháiscthe, a luaitear i bhfo-alt (2) d'alt 17 den Acht Airgeadais, 1940 (Uimh. 14 de 1940), is lacáiste do réir dhá scilling agus ocht bpingne an punt a bheas ann maidir le haon tobac den tsórt sin a dhíolfas aon mhonaróir ceadúnaithe, agus a chuirfeas sé amach chun a úsáidte sa Stát, ar an 5ú lá de Mhárta, 1948, nó dá éis.
(5) Chun críocha an ailt seo, is tuigthe an t-allmhuiriú a dhéanamh nuair a seachadfar iontráil na n-earraí iomchuí faoin Customs Consolidation Act, 1876.
Milseog siúcra—foráil cheadúnúcháin
9.—Aon uair is dóigh leis an Aire Airgeadais, tar éis dó dul i gcomhairle leis an Aire Tionscail agus Tráchtála, gur ceart sin a dhéanamh, féadfaidh na Coimisinéirí Ioncaim, le ceadúnas, a údarú d'aon duine áirithe, faoi réir comhlíonadh pé coinníoll is oiriúnach leo d'fhorchur, aon earraí is inmhuirir leis an dleacht a forchuireadh le halt 12 den Acht Airgeadais (Dleachta Custam) (Uimh. 2), 1932 (Uimh. 11 de 1932), arna leasú le hachtacháin iardain (is é sin dleacht ar mhilseoga siúcra) d'allmhuiriú gan an dleacht sin d'íoc orthú nó, i gcás aon earraí den tsórt sin a bheas arna n-allmhuiriú cheana, a seachadadh a ghlacadh gan an dleacht sin d'íoc orthu, agus sin gan teora ama nó cainníochta ná ceachtar acu, nó laistigh d'am shonraithe nó i gcainníocht shonraithe, amhail mar is cuí leis na Coimisinéirí Ioncaim, ach sin i slí nach mbeidh aon cheadúnas den tsórt sin saor ó fhorála ailt 15 den Acht Airgeadais (Comhaontú leis an Ríocht Aontaithe), 1938 (Uimh. 12 de 1938).
An dleacht shiamsa.
10.—(1) San alt seo—
ciallaíonn an abairt “Acht 1916” an Finance (New Duties) Act, 1916, arna leasú le hachtacháin iardain, lena n-áirítear an t-alt seo;
ciallaíonn an abairt “dleacht shiamsa” an dleacht mháil ar a dtugtar “entertainments duty” in alt 1 d'Acht 1916, agus is inmhuirir faoin alt sin;
ciallaíonn an abairt “taibhiú pearsanta” siamsa ina mbíonn na taibheoirí i láthair go pearsanta agus ag taibhiú agus gur ní nó nithe acu seo a leanas a bhíos ann, is é sin le rá:—
(a) taibhiú drámaíochta,
(b) ceol-chuirm, de cheol ghutha nó de cheol oirnéise nó de cheol ghutha agus oirnéise,
(c) uimhir de ghreasa ilghnéitheacha den tsórt a déantar de ghnáth i gceol-halla;
ciallaíonn an abairt “taispeántas cinematografach” siamsa is taispeántas de phictiúirí reatha nó de shamhlóidí eile radhairc a táirgtear le cinematograf nó le fearas dá shamhail, pé acu bhíos fuaimeanna gutha nó eile a táirgtear trí mheáin mheicniúla ag gabháil leo nó nach mbíonn;
ciallaíonn an abairt “amharclann phaitinne” amharclann a bhfuil litreacha paitinne eisithe agus i bhfeidhm ina taobh faoin Reacht Éireannach a ritheadh roimh an Aondacht sa bhliain 1786, agus dar teideal “An Act for Regulating the Stage in the City and County of Dublin”;
ciallaíonn an abairt “an dáta feidhme” an lú lá de Mheitheamh, 1948.
(2) Déanfar dleacht shiamsa ar gach íocaíocht as dul isteach ar an dáta feidhme nó dá éis go dtí aon tsiamsa (nach siamsa is taispeántas cinematografach go hiomlán nó go páirteach) a mhuirearú, a thobhach agus d'íoc do réir na rátaí seo a leanas, is é sin le rá:—
Má bhíonn an íocaíocht as dul isteach, gan an dleacht d'áireamh, | ||||||||
An Ráta Dleachta | ||||||||
s. | d. | s. | d. | s. | d. | |||
níos mó ná | 0 | 4 | gan bheith níos mó ná | 0 | 4½ | .. | 0 | 1½ |
,, ,, ,, | 0 | 4½ | ,, ,, ,, ,, ,, | 0 | 6 | .. | 0 | 2 |
,, ,, ,, | 0 | 6 | ,, ,, ,, ,, ,, | 0 | 8 | .. | 0 | 3 |
,, ,, ,, | 0 | 8 | ,, ,, ,, ,, ,, | 0 | 11½ | .. | 0 | 4½ |
,, ,, ,, | 0 | 11½ | ,, ,, ,, ,, ,, | 1 | 3½ | .. | 0 | 6½ |
,, ,, ,, | 1 | 3½ | ,, ,, ,, ,, ,, | 1 | 9 | .. | 0 | 9 |
,, ,, ,, | 1 | 9 | ,, ,, ,, ,, ,, | 2 | 4½ | .. | 1 | 1½ |
,, ,, ,, | 2 | 4½ | ,, ,, ,, ,, ,, | 3 | 0 | .. | 1 | 6 |
,, ,, ,, | 3 | 0 | ,, ,, ,, ,, ,, | 4 | 0 | .. | 2 | 0 |
,, ,, ,, | 4 | 0 | .. .. .. | .. | .. | 2 | 0 ar an | |
gcéad 4s. agus 2s. ar gach 4s. nó cuid de 4s. sa bhreis. | ||||||||
(3) Déanfar dleacht shiamsa ar gach íocaíocht as dul isteach ar an dáta feidhme nó dá éis go dtí aon tsiamsa is taispeántas cinematografach go hiomlán, a mhuirearú, a thobhach agus d'íoc do réir na rátaí seo a leanas, is é sin le rá:—
Má bhíonn an íocaíocht as dul isteach, gan an dleacht d'áireamh, | ||||||||
An Ráta Dleachta | ||||||||
s. | d. | s. | d. | s. | d. | |||
níos mó ná | 0 | 4 | gan bheith níos mó ná | 0 | 4½ | .. | 0 | 1½ |
,, ,, ,, | 0 | 4½ | ,, ,, ,, ,, ,, | 0 | 6 | .. | 0 | 2 |
,, ,, ,, | 0 | 6 | ,, ,, ,, ,, ,, | 0 | 7 | .. | 0 | 3 |
,, ,, ,, | 0 | 7 | ,, ,, ,, ,, ,, | 0 | 8 | .. | 0 | 4 |
,, ,, ,, | 0 | 8 | ,, ,, ,, ,, ,, | 0 | 10 | .. | 0 | 5 |
,, ,, ,, | 0 | 10 | ,, ,, ,, ,, ,, | 1 | 0½ | .. | 0 | 7½ |
,, ,, ,, | 1 | 0½ | ,, ,, ,, ,, ,, | 1 | 4 | .. | 0 | 10 |
,, ,, ,, | 1 | 4 | ,, ,, ,, ,, ,, | 1 | 6 | .. | 1 | 0 |
,, ,, ,, | 1 | 6 | ,, ,, ,, ,, ,, | 1 | 9 | .. | 1 | 3 |
,, ,, ,, | 1 | 9 | ,, ,, ,, ,, ,, | 2 | 0 | .. | 1 | 6 |
,, ,, ,, | 2 | 0 | ,, ,, ,, ,, ,, | 2 | 10½ | .. | 2 | 1½ |
,, ,, ,, | 2 | 10½ | ,, ,, ,, ,, ,, | 4 | 0 | .. | 3 | 0 |
,, ,, ,, | 4 | 0 | .. .. .. | .. | .. | 3 | 0 ar an | |
gcéad 4s. agus 3s. ar gach 4s. nó cuid de 4s. sa bhreis. | ||||||||
(4) (a) Déanfar, faoi réir míre (b) den fho-alt seo, dleacht shiamsa ar gach íocaíocht as dul isteach ar an dáta feidhme nó dá éis go dtí siamsa is taispeántas cinematografach go páirteach, a mhuirearú, a thobhach agus d'íoc do réir na rátaí a sonraítear i bhfo-alt (3) den alt seo.
(b) Ní déanfar dleacht shiamsa a mhuirearú, a thobhach ná d'íoc ar aon íocaíochta as dul isteach ar an dáta feidhme nó dá éis go dtí aon tsiamsa in amharclainn phaitinne, más rud é—
(i) gur taispeántas cinematografach cuid den tsiamsa agus gur taibhiú pearsanta cuid eile de, agus
(ii) go gcruthóidh dílseánach an tsiamsa sin chun sástachta na gCoimisinéirí Ioncaim nach lú an taibhiú pearsanta sin ná seachtó a cúig faoin gcéad den tsiamsa ar fad.
(c) I gcás—
(i) dleacht shiamsa d'íoc ar íocaíochta as dul isteach ar an dáta feidhme nó dá éis go dtí siamsa in amharclainn phaitinne ar taispeántas cinematografach cuid de agus taibhiú pearsanta cuid eile de, agus
(ii) an dleacht sin a mhuirearú do réir tuairisceán deimhnithe ar na híocaíochta sin a thug dílseánach na hamharclainne paitinne sin do na Coimisinéirí Ioncaim, agus
(iii) na Coimisinéirí Ioncaim a bheith sásta gur lú ná seachtó a cúig faoin gcéad agus nár lú ná tríocha a cúig faoin gcéad den tsiamsa ar fad an taibhiú pearsanta sin,
aisíocfaidh na Coimisinéirí Ioncaim le dílseánach an tsiamsa sin méid is comhionann le tríocha faoin gcéad den dleacht a muirearaíodh agus a híocadh amhlaidh.
(5) Ní déanfar dleacht shiamsa a mhuirearú, a thobhach ná d'íoc ar aon íocaíocht as dul isteach ar an dáta feidhme nó dá éis go dtí aon tsiamsa is taibhiú pearsanta go hiomlán.
CUID III.
Dleachta Stampa.
Airí Stáit a bheith saor ó dhleacht stampa.
11.—Ní bheidh dleacht stampa inmhuirir ná iníoctha ar aon chomhaontú, tíolacas, léas, sannadh, meabhrachán ná ionstraim eile (lena n-áirítear ionstraim a forghníomhaíodh ach nár stampáladh roimh dháta an Achta seo a rith) a déanfar chun nó maidir le hAire Stáit d'fháil tailimh, nó aon leasa i dtalamh, nó aon chirt chuige nó air.
Saoirse do bhannaí custam maidir le hearraí aer-iompartha
12.—Dearbhaítear leis seo, maidir leis an mírcheann “Bond given pursuant to the directions of any Act, etc.” sa Chéad Sceideal a ghabhas leis an Stamp Act, 1891, agus i bhfo-alt (1) d'alt 5 den Finance Act, 1905 (a leathnaíos an saoradh faoin mírcheann sin), go bhfolaíonn tagairtí do loingsiú tagairtí do ládáil ar aerárthach.
CUID IV.
Ilghneitheach agus Ginearalta.
Airgead d'aistriú as an Ród-Chiste chun an Stát-Chiste.
13.—D'fhonn airgead a sholáthar faoi chomhair costas ginearálta a bheas le n-íoc as an bPríomh-Chiste, aistreofar chun an Stát-Chiste agus íocfar leis as an Ród-Chiste suim trí chéad míle punt pé tráth nó trátha sa bhliain airgeadais dar críoch an 31ú lá de Mhárta, 1949, agus i pé slí, a ordós an tAire Airgeadais.
Ús ar thaiscí i mBanc Taisce an Phoist.
14.—(1) San alt seo, ciallaíonn an focal “taisce” an meid iomlán a bheas de thuras na huaire chun creidiúna do chuntas taisceora i mBanc Taisce an Phoist, ach ní fholaíonn sé airgead a bheas chun creidiúna do bhanc taisce iontaobhais in ainm an Aire Airgeadais i mBanc Taisce an Phoist.
(2) Ar an 1ú lá d'Iúil, 1948, agus dá éis, is é an ráta úis ar thaisce ná a dó go leith faoin gcéad sa bhliain.
(3) (a) Is é tréimhse íosta a ríomhfar ús ar thaisce ina leith ná mí, agus déanfar an t-ús a ríomh do réir na suime a coimeádadh i dtaisce go leanúnach ar feadh gach mí.
(b) Chun críocha na míre seo—
(i) ciallaíonn an focal “mí” aon mhí de na míosa Eanáir go Nollaig,
(ii) ní tuigthe aon tsuim a bheith arna coimeád i dtaisce go leanúnach ar feadh mí mura raibh sí i dtaisce an lá deireannach den mhí díreach roimhe sin.
(4) Is é méid íosta de thaisce a ríomhfar ús ina leith ná punt agus ní háireofar aon chuid de thaisce is lú ná punt.
(5) Chun críocha an ailt seo is tuigthe taisce nó cuid de thaisce a bheith arna tharraingt amach ar dháta eisiúna an bharántais trína mbeartaítear íocaíocht a dhéanamh.
(6) Faoi réir na bhforál roimhe seo, ríomhfar ús ar thaisce go dtí an 31ú lá de Nollaig gach bliain agus ansin cuirfear leis an mbunairgead é agus beidh sé ina chuid den chéanna.
An Ciste Forbartha Idirlinne.
15.—Is é an 31ú lá de Mhárta, 1949, an dáta is déanaí chun an Ciste Forbartha Idirlinne d'fhorceannadh, in ionad an dáta, an 31ú lá de Nollaig, 1948, a hordaíodh i bhfo-alt (4) d'alt 30 den Acht Airgeadais, 1946 (Uimh. 15 de 1946).
Athghairm.
16.—Déantar leis seo gach achtachán a sonraítear i gcolún (2) den Tríú Sceideal a ghabhas leis an Acht seo d'athghairm a mhéid a sonraítear i gcolún (3) amhail ar an dáta a luaitear i gcolún (4) agus uaidh sin amach.
Orduithe a scor d'éifeacht a bheith acu.
17.—Scoirfidh gach ordú a sonraítear i gcolún (2) den Cheathrú Sceideal a ghabhas leis an Acht seo d'éifeacht a bheith aige ar an dáta a luaitear i gcolún (3).
Cúram agus bainistí cánach agus dleacht.
18.—Cuirtear faoi chúram agus bainistí na gCoimisinéirí Ioncaim leis seo na cánacha agus na dleachta uile a forchuirtear leis an Acht seo.
Gearrtheideal, léiriú agus tosach feidhme.
19.—(1) Féadfar an tAcht Airgeadais, 1948, a ghairm den Acht seo.
(2) Léireofar Cuid I den Acht seo i dteannta na nAcht Cánach Ioncaim.
(3) Léireofar Cuid II den Acht seo, a mhéid a bhaineas sí le dleachta custam, i dteannta na nAcht Custam agus, a mhéid a bhaineas sí le dleachta máil, léireofar í i dteannta na Reacht a bhaineas leis na dleachta máil agus le bainistí na ndleacht sin.
(4) Is tuigthe Cuid I den Acht seo a theacht i bhfeidhm an 6ú lá d'Aibreán, 1948, agus beidh éifeacht aici amhail ar an lá sin agus uaidh sin amach.
AN CHEAD SCEIDEAL.
COMHAONTU idir Rialtas na hÉireann agus Rialtas na Ríochta Aontaithe ag leasú Comhaontuithe 1926 (arna leasú le Comhaontú 1928) i dtaobh Cánach Ioncaim Dúbalta.
With a view to making such alterations in the Agreement dated the 14th April, 1926 (as amended by the Agreement dated the 25th April, 1928), made between the Government of the Irish Free State and the British Government in respect of Double Income Tax as may be necessary in consequence of the alterations in the British Income Tax Acts effected by section 52 of the British Finance (No. 2) Act, 1945, it is hereby agreed between the Irish Government and the United Kingdom Government that the said Agreement (as amended as aforesaid) shall be further amended as follows:—
1. In Article 1 (a) of the said Agreement, the words “British income tax” shall, as regards any dividend in respect of which relief or repayment in respect of the tax deducted or authorised to be deducted therefrom is restricted by section 52 (2) (a) of the British Finance (No. 2) Act, 1945, to “the net United Kingdom rate” therein referred to, be construed as meaning British income tax at the said net United Kingdom rate applicable to such dividend for the purposes of the said Section.
2. The rate of relief to be allowed from British income tax under Article 2 (1) (a) of the said Agreement shall, as regards any dividend such as is mentioned in Article 1 of this Agreement, not exceed, in the case of a person whose income is chargeable to British income tax at the standard rate only, the net United Kingdom rate applicable to such dividend for the purposes of the said Section 52 (2) (a) and, in the case of a person part of whose total income for any year is chargeable to British income tax at a rate or rates in excess of the standard rate, the sum of the following rates:—
(i) the said net United Kingdom rate, and
(ii) the rate ascertained by dividing the amount of the British sur-tax payable by that person for that year by the amount of his total income for that year.
3. This Agreement shall have effect for the year 1948-49 and subsequent years.
4. This Agreement shall be subject to confirmation by legislation both by the United Kingdom Parliament and by the Oireachtas, and shall have effect only if and so long as that legislation is in force.
Done in duplicate the 21st day of July, 1947.
(Signed), | (Signed), |
For the Irish Government, | For the United Kingdom Government, |
PROINSIAS MAC AOGÁIN, Minister for Finance. | HUGH DALTON, Chancellor of the Exchequer. |
AN DARA SCEIDEAL.
Dleachta ar Thobac.
Cuid I.
Custaim.
| £ | s. | d. | |
Tobac Neamonaraithe:— Má bhíonn sé Scúite nó Díloirgnithe:— |
| |||
Agus 10 lb. nó níos mó de fhliuchra i ngach 100 lb. meáchain de .... .... .... .... .... | an lb. | 1 | 3 | 10½ |
Agus níos lú ná 10 lb. de fhliuchra i ngach 100 lb. meáchain de .... .... .... .... .... | an lb. | 1 | 6 | 6½ |
Mura mbíonn sé Scúite nó Díloirgnithe: | ||||
Agus 10 lb. nó níos mó de fhliuchra i ngach 100 lb. meáchain de .... .... .... .... .... | an lb. | 1 | 3 | 10 |
Agus níos lú ná 10 lb. de fhliuchra i ngach 100 lb. meáchain de .... .... .... .... .... | an lb. | 1 | 6 | 6 |
An lánráta | An ráta fábhair | ||||||||||
£ | s. | d. | £ | s. | d. | ||||||
Tobac Monaraithe:— | |||||||||||
Todóga | .... | .... | .... | .... | an lb. | 1 | 18 | 0 | 1 | 11 | 8 |
Toitíní | .... | .... | .... | .... | ,, | 1 | 16 | 7 | 1 | 10 | 5⅙ |
Cavendish nó Negrohead | .... | ,, | 1 | 14 | 11 | 1 | 9 | 1⅚ | |||
Cavendish nó Negrohead a Monaraíodh | |||||||||||
faoi Bhanna | .... | .... | .... | ,, | 1 | 10 | 3 | 1 | 5 | 2½ | |
Tobac Monaraithe eile | .... | .... | ,, | 1 | 10 | 3 | 1 | 5 | 2½ | ||
Snaois a bhfuil níos mó ná 13 lb. de fhliuchra i ngach 100 lb. meáchain di | ,, | 1 | 8 | 9 | 1 | 3 | 11½ | ||||
Snaois nach bhfuil níos mó ná 13 lb. de fhliuchra i ngach 100 lb. meáchain di | ,, | 1 | 14 | 11 | 1 | 9 | 1⅚ | ||||
Cuid II.
Mál.
£ | s. | d. | ||
Tobac Neamonaraithe:— | ||||
Agus 10 lb. nó níos mó de fhliuchra i ngach 100 lb. meáchain de .... .... .... .... .... | an lb. | 1 | 2 | 9 |
Agus níos lú ná 10 lb. de fhliuchra i ngach 100 lb. meáchain de .... .... .... .... .... | ,, | 1 | 5 | 3 |
Tobac Monaraithe:— | ||||
Cavendish nó Negrohead a Monaraíodh faoi Bhanna | ,, | 1 | 9 | 6 |
AN TRIU SCEIDEAL
Achtachain a hAthghairmtear.
Uimhir agus Bliain | Gearrtheideal | Méid na hAthghairme | Dáta na hAthghairme |
(1) | (2) | (3) | (4) |
An tAcht Airgeadais, 1931. | Alt 22 | An lú lá de Mheitheamh, 1948. | |
An tAcht Airgeadais, 1932. | Fo-ailt (5) agus (6) d'alt 25. | An lú lá de Mheitheamh, 1948. | |
An tAcht Airgeadais, 1935. | Alt 24 | An lú lá de Mheitheamh, 1948. | |
An tAcht Airgeadais, 1936. | Alt 11 | An lú lá de Mheitheamh, 1948. | |
Alt 28 | An lú lá de Mheitheamh, 1948. | ||
Alt 10 | An lú lá de Mheitheamh, 1948. | ||
An tAcht Airgeadais, (Uimh. 2), 1947 | Alt 8 | An lú lá de Mheitheamh, 1948 |
AN CEATHRU SCEIDEAL.
Orduithe ata ag Scor D'Eifeacht a Bheith Acu.
Uimhir agus Bliain | Gearrtheideal | Dáta an Scortha |
I.R. Uimh. 52 de 1948. | An tOrdú chun Dleachta d'Fhorchur go Práinneach (Uimh. 229), 1948. | Dáta an Achta seo a rith. |
I.R. Uimh. 68 de 1948. | An tOrdú chun Dleachta d'Fhorchur go Práinneach (Uimh. 230), 1948. | Dáta an Achta seo a rith. |
I.R. Uimh. 69 de 1948. | An tOrdú chun Dleachta d'Fhorchur go Práinneach (Uimh. 231), 1948. | Dáta an Achta seo a rith. |
I.R. Uimh. 70 de 1948. | An tOrdú chun Dleachta d'Fhorchur go Práinneach (Uimh. 232), 1948. | An lú lá de Mheitheamh, 1948. |
Number 12 of 1948.
FINANCE ACT, 1948.
ARRANGEMENT OF SECTIONS
Income Tax.
Section | |
Customs and Excise.
Stamp Duties.
Miscellaneous and General.
Customs.
Excise.
Enactments repealed.
Orders ceasing to have effect.
Acts Referred to | |
No. 35 of 1926 | |
No. 11 of 1928 | |
No. 43 of 1931 | |
No. 15 of 1946 | |
No. 7 of 1935 | |
No. 28 of 1935 | |
No. 33 of 1947 | |
No. 15 of 1933 | |
No. 20 of 1932 | |
No. 31 of 1934 | |
No. 14 of 1940 | |
No. 11 of 1932 | |
No. 12 of 1938 | |
No. 31 of 1931 | |
No. 31 of 1936 | |
No. 15 of 1947 | |
Emergency Imposition of Duties (No. 229) Order, 1948 | S.I. No. 52 of 1948 |
Emergency Imposition of Duties (No. 230) Order, 1948 | S.I. No. 68 of 1948 |
Emergency Imposition of Duties (No. 231) Order, 1948 | S.I. No. 69 of 1948 |
Emergency Imposition of Duties (No. 232) Order, 1948 | S.I. No. 70 of 1948 |
Number 12 of 1948.
FINANCE ACT, 1948.
PART I.
Income Tax.
Income tax and sur-tax for the year 1948–49.
1.—(1) Income tax shall be charged for the year beginning on the 6th day of April, 1948, at the rate of seven shillings in the pound.
(2) Sur-tax for the year beginning on the 6th day of April, 1948, shall be charged in respect of the income of any individual the total of which from all sources exceeds one thousand five hundred pounds and shall be so charged at the same rates as those at which it is charged for the year beginning on the 6th day of April, 1947.
(3) The several statutory and other provisions which were in force on the 5th day of April, 1948, in relation to income tax and sur-tax shall, subject to the provisions of this Act, have effect in relation to the income tax and sur-tax to be charged as aforesaid for the year beginning on the 6th day of April, 1948.
Confirmation of agreement on double taxation.
2.—The agreement, set forth in the First Schedule to this Act, made on the 21st day of July, 1947, between the Government and the United Kingdom Government amending the agreement set out in
Part I of the First Schedule to the Finance Act, 1926 (No. 35 of 1926), (as amended by the agreement set out in the First Schedule to the Finance Act, 1928 (No. 11 of 1928)) is hereby confirmed and, subject to confirmation by the United Kingdom Parliament, shall have effect accordingly.
PART II.
Customs and Excise.
Mineral hydrocarbon light oils.
3.—(1) The duty of customs imposed by section 1 of the Finance (Customs Duties) (No. 4) Act, 1931 (No. 43 of 1931), as amended by subsequent enactments, shall, in respect of mineral hydrocarbon light oil chargeable with that duty, be charged, levied and paid as on and from the 5th day of May, 1948, at the rate of one shilling and two pence the gallon in lieu of the rate now chargeable by virtue of subsection (1) of section 10 of the Finance Act, 1946 (No. 15 of 1946).
(2) The duty of excise imposed by section 1 of the Finance (Miscellaneous Provisions) Act, 1935 (No. 7 of 1935), as amended by subsequent enactments, shall, in respect of mineral hydrocarbon light oil chargeable with that duty which is sent out, on or for sale or otherwise, from the premises of the manufacturer thereof on or after the 5th day of May, 1948, or is used by such manufacturer on or after that date for any purpose other than the manufacture or production of mineral hydrocarbon oil, be charged, levied and paid at the rate of one shilling the gallon in lieu of the rate now chargeable by virtue of subsection (2) of section 10 of the Finance Act, 1946.
Hydrocarbon oil.
4.—(1) The duty of customs imposed by section 21 of the Finance Act, 1935 (No. 28 of 1935), shall, in respect of hydrocarbon oil, chargeable with that duty, be charged, levied and paid, as on and from the 5th day of May, 1948, at the rate of one shilling and two pence the gallon in lieu of the rate now chargeable by virtue of subsection (1) of section 11 of the Finance Act, 1946 (No. 15 of 1946).
(2) The rebate allowable under subsection (2) of section 21 of the Finance Act, 1935, shall, in respect of hydrocarbon oil on which such rebate is allowable, be allowed, as on and from the 5th day of May, 1948, at the rate of one shilling and two pence the gallon in lieu of the rate now allowable by virtue of subsection (2) of section 11 of the Finance Act, 1946.
(3) The duty of excise imposed by section 21 of the Finance Act, 1935, shall, in respect of hydrocarbon oil chargeable with that duty, which is sent out, on or for sale or otherwise, from the premises of the manufacturer thereof on or after the 5th day of May, 1948, or is used by such manufacturer on or after that date for any purpose other than the manufacture or production of hydrocarbon oil, be charged, levied and paid at the rate of one shilling the gallon in lieu of the rate now chargeable by virtue of subsection (3) of section 11 of the Finance Act, 1946.
(4) The rebate allowable under subsection (4) of section 21 of the Finance Act, 1935, shall, in respect of hydrocarbon oil on which such rebate is allowable and on which the excise duty mentioned insubsection (3) of this section was paid at the rate of one shilling the gallon, be allowed at the rate of one shilling the gallon in lieu of the rate now allowable by virtue of subsection (4) of section 11 of the Finance Act, 1946.
Wine.
5.—(1) In lieu of the customs duties on wine imposed by section 5 of the Finance (No. 2) Act, 1947 (No. 33 of 1947), there shall (subject to the provisions of this section) be charged, levied and paid as on and from the 5th day of May, 1948, the following customs duties on all wine imported into the State, that is to say:—
Wine—
£ | s. | d. | ||
Not exceeding 25 degrees of proof spirit, | the gallon | 0 | 7 | 6 |
Exceeding 25 but not exceeding 30 degrees of proof spirit, | ||||
the gallon | 0 | 12 | 6 | |
Exceeding 30 but not exceeding 42 degrees of proof spirit, | ||||
the gallon | 1 | 10 | 0 | |
And for every degree or fraction of a degree beyond the highest above charged, an additional duty, | the gallon | 0 | 2 | 6 |
Sparkling wine in bottle, an additional duty, | the gallon | 1 | 11 | 3 |
Still wine not exceeding 25 degrees of proof spirit in bottle, an additional duty, | ||||
the gallon | 0 | 5 | 0 | |
Still wine exceeding 25 degrees of proof spirit in bottle, an additional duty, | ||||
the gallon | 0 | 10 | 0 | |
(2) The provisions of section 8 of the Finance Act, 1919, shall apply to the duties imposed by this section with the substitution of the expression “the area of application of the Acts of the Oireachtas” for the expression “Great Britain and Ireland”.
(3) For the purposes of this section wine rendered sparkling or effervescent and bottled in a bonded warehouse shall be deemed to be sparkling wine imported in bottle, and upon delivery for home consumption shall be charged with the duty imposed on sparkling wine by this section.
(4) Section 24 of the Finance Act, 1933 (No. 15 of 1933), shall not apply or have effect in relation to the customs duties imposed by this section.
(5) In this section the word “wine” includes the lees of wine.
Beer—customs duties.
6.—(1) In this section, the expression “the Act of 1947” means the Finance (No. 2) Act, 1947 (No. 33 of 1947).
(2) The duty of customs imposed by subsection (1) of section 9 of the Act of 1947 shall, in respect of all mum, spruce or black beer, Berlin white beer, and other preparations (whether fermented or not fermented) of a similar character imported on or after the 5th day of March, 1948, be charged, levied and paid at the following rates—
(a) for every thirty-six gallons of beer of which the worts are, or were before fermentation, of a specific gravity not exceeding one thousand two hundred and fifteen degrees—twenty-two pounds and ten shillings;
(b) for every thirty-six gallons of beer of which the worts are, or were before fermentation, of a specific gravity exceeding one thousand two hundred and fifteen degrees—twenty-six pounds and eight shillings.
(3) The duty of customs imposed by subsection (2) of section 9 of the Act of 1947 shall, in respect of all beer of any description (other than beer chargeable with the duty imposed by subsection (1) of the said section) imported on or after the 5th day of March, 1948, be charged, levied and paid at the rate of five pounds, twelve shillings and sixpence for every thirty-six gallons of beer of which the worts were before fermentation of a specific gravity of one thousand and fifty-five degrees.
(4) There shall be allowed and paid on exportation or shipment for use as stores of imported beer on which it is shown, to the satisfaction of the Revenue Commissioners, that duty at a rate provided by subsection (2) or (3) of this section has been paid, a drawback, calculated according to the original specific gravity of such beer, at the rate of five pounds, twelve shillings and three pence on every thirty-six gallons of beer of which the original specific gravity was one thousand and fifty-five degrees.
(5) Where, in the case of beer which is chargeable with duty at the rate provided by subsection (3) of this section or in the case of beer on which drawback under subsection (4) of this section is payable, the specific gravity of such beer is different from the specific gravity mentioned in the said subsection (3) or in the said subsection (4) (whichever is relevant), the said duty or the said drawback (as the case may be) shall be varied proportionately.
(6) Section 24 of the Finance Act, 1933 (No. 15 of 1933), shall not apply or have effect in relation to either of the duties of customs to which this section refers.
(7) For the purposes of this section, importation shall be deemed to take place at the time when the entry of the relevant goods under the Customs Consolidation Act, 1876, is delivered.
Beer—excise duties.
7.—(1) In this section the expression “the Act of 1947” means the Finance (No. 2) Act, 1947 (No. 33 of 1947).
(2) The duty of excise imposed by section 10 of the Act of 1947 shall, in respect of all beer brewed within the State on or after the 5th day of March, 1948, be charged, levied and paid at the rate of five pounds and twelve shillings for every thirty-six gallons of worts of a specific gravity of one thousand and fifty-five degrees.
(3) There shall be allowed and paid on exportation as merchandise or for use as ship's stores of beer on which it is shown, to the satisfaction of the Revenue Commissioners, that duty at the rate provided by subsection (2) of this section has been paid a drawback calculated according to the original specific gravity of such beer, at the rate of five pounds, twelve shillings and three pence for every thirty-six gallons of which the original specific gravity was one thousand and fifty-five degrees.
(4) In the case of beer of which the specific gravity is different from the specific gravity mentioned in the relevant subsection of this section, the duty chargeable or the drawback payable (as the case may be) in pursuance of this section shall be varied proportionately.
Tobacco.
8.—(1) The duty of customs imposed by section 20 of the Finance Act, 1932 (No. 20 of 1932), shall, in respect of tobacco imported on or after the 5th day of March, 1948, be charged, levied and paid at the several rates specified in Part I of the Second Schedule to this Act.
(2) The duty of excise imposed by section 19 of the Finance Act, 1934 (No. 31 of 1934), shall, as on and from the 5th day of March, 1948, be charged, levied and paid at the several rates specified in Part II of the Second Schedule to this Act.
(3) Subsections (3) to (5) of section 19 of the Finance Act, 1934, shall apply to tobacco which is chargeable with the duty of excise imposed by subsection (1) of that section at a rate specified in Part II of the Second Schedule to this Act and for the purpose of such application references in the said subsections (3) to (5) of the said section 19 to Part I of the Sixth Schedule to the said Finance Act, 1934, shall be construed and have effect as references to Part II of the Second Schedule to this Act.
(4) The rebate on hard pressed tobacco mentioned in subsection (2) of section 17 of the Finance Act, 1940 (No. 14 of 1940), shall, in respect of any such tobacco sold and sent out for use within the State by any licensed manufacturer on or after the 5th day of March, 1948, be at the rate of two shillings and eight pence per pound.
(5) For the purposes of this section, importation shall be deemed to take place at the time when the entry of the relevant goods under the Customs Consolidation Act, 1876, is delivered.
Sugar confectionery—licensing provision.
9.—Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of the duty imposed by section 12 of the Finance (Customs Duties) (No. 2) Act, 1932 (No. 11 of 1932), as amended by subsequent enactments (being a duty on sugar confectionery) any articles chargeable therewith or, in the case of any such articles already imported, to take delivery thereof without payment of the said duty either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them or within a specified time or in a specified quantity, but so that no such licence shall be exempt from the provisions of section 15 of the Finance (Agreement with United Kingdom) Act, 1938 (No. 12 of 1938).
Entertainments duty.
10.—(1) In this section—
the expression “the Act of 1916” means the Finance (New Duties) Act, 1916, as amended by subsequent enactments, including this section;
the expression “entertainments duty” means the excise duty referred to by that name in, and chargeable under, section 1 of the Act of 1916;
the expression “personal performance” means an entertainment the performers in which are personally present and performing and which consists of one or more of the following matters, that is to say:—
(a) a dramatic performance,
(b) a musical concert, whether vocal or instrumental or both vocal and instrumental,
(c) a number of variety items or turns such as are ordinarily given in a music-hall;
the expression “cinematographic exhibition” means an entertainment which consists of an exhibition of moving pictures or other optical effects produced by means of a cinematograph or similar apparatus, whether accompanied or not accompanied by vocal or other sounds produced by mechanical means;
the expression “patent theatre” means a theatre in respect of which letters patent have been issued and are in force under the pre-union Irish Statute passed in the year 1786 and entitled “An Act for Regulating the Stage in the City and County of Dublin”;
the expression “the operative date” means the 1st day of June, 1948.
(2) Entertainments duty on all payments for admission, on or after the operative date, to any entertainment (other than an entertainment which consists wholly or partly of a cinematographic exhibition) shall be charged, levied and paid at the following rates, that is to say:—
Where the payment for admission, excluding duty, | |||||||||
Rate of Duty | |||||||||
s. | d. | s. | d. | s. | d. | ||||
exceeds | 0 | 4 | and does not exceed | 0 | 4½ | 0 | 1½ | ||
” | 0 | 4½ | ” | ” | 0 | 6 | 0 | 2 | |
” | 0 | 6 | ” | ” | 0 | 8 | 0 | 3 | |
” | 0 | 8 | ” | ” | 0 | 11½ | 0 | 4½ | |
” | 0 | 11½ | ” | ” | 1 | 3½ | 0 | 6½ | |
” | 1 | 3½ | ” | ” | 1 | 9 | 0 | 9 | |
” | 1 | 9 | ” | ” | 2 | 4½ | 1 | 1½ | |
” | 2 | 4½ | ” | ” | 3 | 0 | 1 | 6 | |
” | 3 | 0 | ” | ” | 4 | 0 | 2 | 0 | |
” | 4 | 0 | 2 | 0 for | |||||
the first 4s. and 2s. for every additional 4s. or part of 4s. | |||||||||
(3) Entertainments duty on all payments for admission, on or after the operative date, to any entertainment which consists wholly of a cinematographic exhibition shall be charged, levied and paid at the following rates, that is to say:—
Where the payment for admission, excluding duty, | |||||||||
Rate of Duty | |||||||||
s. | d. | s. | d. | s. | d. | ||||
exceeds | 0 | 4 | and does not exceed | 0 | 4½ | 0 | 1½ | ||
” | 0 | 4½ | ” | ” | 0 | 6 | 0 | 2 | |
” | 0 | 6 | ” | ” | 0 | 7 | 0 | 3 | |
” | 0 | 7 | ” | ” | 0 | 8 | 0 | 4 | |
” | 0 | 8 | ” | ” | 0 | 10 | 0 | 5 | |
” | 0 | 10 | ” | ” | 1 | 0½ | 0 | 7½ | |
” | 1 | 0½ | ” | ” | 1 | 4 | 0 | 10 | |
” | 1 | 4 | ” | ” | 1 | 6 | 1 | 0 | |
” | 1 | 6 | ” | ” | 1 | 9 | 1 | 3 | |
” | 1 | 9 | ” | ” | 2 | 0 | 1 | 6 | |
” | 2 | 0 | ” | ” | 2 | 10½ | 2 | 1½ | |
” | 2 | 10½ | ” | ” | 4 | 0 | 3 | 0 | |
” | 4 | 0 | 3 | 0 for | |||||
the first 4s. and 3s. for every additional 4s. or part of 4s. | |||||||||
(4) (a) Entertainments duty on all payments for admission, on or after the operative date, to an entertainment which consists partly of a cinematographic exhibition shall, subject to paragraph (b) of this subsection, be charged, levied and paid at the rates specified in subsection (3) of this section.
(b) Entertainments duty shall not be charged, levied or paid on any payments for admission, on or after the operative date, to any entertainment in a patent theatre where—
(i) the entertainment consists partly of a cinematographic exhibition and partly of a personal performance, and
(ii) the proprietor of such entertainment satisfies the Revenue Commissioners that such personal performance constitutes not less than seventy-five per cent. of the whole entertainment.
(c) Where—
(i) entertainments duty has been paid on payments for admission, on or after the operative date, to an entertainment in a patent theatre which consisted partly of a cinematographic exhibition and partly of a personal performance, and
(ii) such duty was charged on the basis of certified returns of such payments furnished by the proprietor of such patent theatre to the Revenue Commissioners, and
(iii) the Revenue Commissioners are satisfied that such personal performance constituted less than seventy-five per cent. and not less than thirty-five per cent. of the whole entertainment,
the Revenue Commissioners shall repay to the proprietor of such entertainment an amount equal to thirty per cent. of the duty so charged and paid.
(5) Entertainments duty shall not be charged, levied or paid on any payment for admission, on or after the operative date, to any entertainment which consists wholly of a personal performance.
PART III.
Stamp Duties.
Exemption from stamp duties of Ministers of State.
11.—No stamp duty shall be chargeable or payable on any agreement, conveyance, lease, assignment, memorial or other instrument (including an instrument executed but not stamped before the passing of this Act) made for the purposes of or in connection with the acquisition of land or any interest in, or right to or over, land by a Minister of State.
Exemption for customs bonds in relation to airborne goods.
12.—It is hereby declared that, in the heading “Bond given pursuant to the directions of any Act, etc.” in the First Schedule to the Stamp Act, 1891, and in subsection (1) of section 5 of the Finance Act, 1905 (which extends the exemption under that heading), references to shipping include references to lading on an aircraft.
PART IV.
Miscellaneous and General.
Transfer of money from the Road Fund to the Exchequer.
13.—With a view to providing moneys to meet general charges which will fall upon the Central Fund, the sum of three hundred thousand pounds shall be transferred and paid from the Road Fund to the Exchequer at such time or times in the financial year ending on the 31st day of March, 1949, and in such manner as the Minister for Finance shall direct.
Interest on deposits in Post Office Savings Bank.
14.—(1) In this section, the word “deposit” means the total amount for the time being standing to the credit of a depositor's account in the Post Office Savings Bank, but does not include moneys standing to the credit of a trustee savings bank in the name of the Minister for Finance in the Post Office Savings Bank.
(2) On and after the 1st day of July, 1948, the rate of interest on a deposit shall be two and one-half per cent. per annum.
(3) (a) The minimum period for which interest on a deposit shall be calculated shall be a month, and the interest shall be calculated by reference to the amount maintained continuously on deposit during each month.
(b) For the purposes of this paragraph—
(i) the word “month” means any of the months January to December,
(ii) an amount shall not be regarded as maintained continuously on deposit during a month unless it was on deposit on the last day of the immediately preceding month.
(4) The minimum amount of a deposit in respect of which interest is to be calculated shall be one pound and any part of a deposit less than one pound shall be disregarded.
(5) For the purposes of this section, a deposit or part of a deposit shall be deemed to be withdrawn on the date of issue of the warrant by means of which payment is intended to be effected.
(6) Subject to the foregoing provisions, interest on a deposit shall be calculated to the 31st day of December in every year and shall then be added to and form part of the principal money.
Transition Development Fund.
15.—The latest date for winding-up the Transition Development Fund shall be the 31st day of March, 1949, in lieu of the date, the 31st day of December, 1948, stipulated in subsection (4) of section 30 of the Finance Act, 1946 (No. 15 of 1946).
Repeals.
16.—Each enactment specified in column (2) of the Third Schedule to this Act is hereby repealed to the extent specified in column (3) as on and from the date mentioned in column (4).
Orders to cease to have effect.
17.—Each order specified in column (2) of the Fourth Schedule to this Act shall cease to have effect on the date mentioned in column (3).
Care and management of taxes and duties.
18.—All taxes and duties imposed by this Act are hereby placed under the care and management of the Revenue Commissioners.
Short title, construction and commencement.
19.—(1) This Act may be cited as the Finance Act, 1948.
(2) Part I of this Act shall be construed together with the Income Tax Acts.
(3) Part II of this Act, so far as it relates to duties of customs, shall be construed together with the Customs Acts and, so far as it relates to duties of excise, shall be construed together with the Statutes which relate to the duties of excise and the management of those duties.
(4) Part I of this Act shall be deemed to come into force on and shall take effect as on and from the 6th day of April, 1948.
FIRST SCHEDULE.
Section 2
AGREEMENT between the Irish Government and the United Kingdom Government amending the Agreement of 1926 (as amended by the Agreement of 1928) in respect of Double Income Tax.
With a view to making such alterations in the Agreement dated the 14th April, 1926 (as amended by the Agreement dated the 25th April, 1928), made between the Government of the Irish Free State and the British Government in respect of Double Income Tax as may be necessary in consequence of the alterations in the British Income Tax Acts effected by section 52 of the British Finance (No. 2) Act, 1945, it is hereby agreed between the Irish Government and the United Kingdom Government that the said Agreement (as amended as aforesaid) shall be further amended as follows:—
1. In Article 1 (a) of the said Agreement, the words “British income tax” shall, as regards any dividend in respect of which relief or repayment in respect of the tax deducted or authorised to be deducted therefrom is restricted by section 52 (2) (a) of the British Finance (No. 2) Act, 1945, to “the net United Kingdom rate” therein referred to, be construed as meaning British income tax at the said net United Kingdom rate applicable to such dividend for the purposes of the said Section.
2. The rate of relief to be allowed from British income tax under Article 2 (1) (a) of the said Agreement shall, as regards any dividend such as is mentioned in Article 1 of this Agreement, not exceed, in the case of a person whose income is chargeable to British income tax at the standard rate only, the net United Kingdom rate applicable to such dividend for the purposes of the said Section 52 (2) (a) and, in the case of a person part of whose total income for any year is chargeable to British income tax at a rate or rates in excess of the standard rate, the sum of the following rates:—
(i) the said net United Kingdom rate, and
(ii) the rate ascertained by dividing the amount of the British sur-tax payable by that person for that year by the amount of his total income for that year.
3. This Agreement shall have effect for the year 1948-49 and subsequent years.
4. This Agreement shall be subject to confirmation by legislation both by the United Kingdom Parliament and by the Oireachtas, and shall have effect only if and so long as that legislation is in force.
Done in duplicate the 21st day of July, 1947.
(Signed), | (Signed), |
For the Irish Government, | For the United Kingdom Government, |
PROINSIAS MAC AOGÁIN, Minister for Finance. | HUGH DALTON, Chancellor of the Exchequer. |
SECOND SCHEDULE.
Duties on Tobacco.
Part I.
Customs.
£ | s. | d. | |||||
Unmanufactured:— | |||||||
If Stripped or Stemmed:— | |||||||
Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof | the lb. | 1 | 3 | 10½ | |||
Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof | the lb. | 1 | 6 | 6½ | |||
If Unstripped or Unstemmed:— | |||||||
Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof | the lb. | 1 | 3 | 10 | |||
Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof | the lb. | 1 | 6 | 6 | |||
Full | Preferential | ||||||
£ | s. | d. | £ | s. | d. | ||
Manufactured:— | |||||||
Cigars | the lb. | 1 | 18 | 0 | 1 | 11 | 8 |
Cigarettes | ” | 1 | 16 | 7 | 1 | 10 | 5⅚ |
Cavendish or Negrohead | ” | 1 | 14 | 11 | 1 | 9 | 1⅙ |
Cavendish or Negrohead Manufactured in Bond | ” | 1 | 10 | 3 | 1 | 5 | 2½ |
Other Manufactured Tobacco | ” | 1 | 10 | 3 | 1 | 5 | 2½ |
Snuff containing more than 13 lbs. of moisture in every 100 lbs. weight thereof | ” | 1 | 8 | 9 | 1 | 3 | 1½ |
Snuff not containing more than 13 lbs. of moisture in every 100 lbs. weight thereof | ” | 1 | 14 | 11 | 1 | 9 | 1⅙ |
Part II.
Excise.
£ | s. | d. | ||
Unmanufactured:— | ||||
Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof | the lb. | 1 | 2 | 9 |
Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof | ” | 1 | 5 | 3 |
Manufactured:— | ||||
Cavendish or Negrohead Manufactured in Bond | ” | 1 | 9 | 6 |
THIRD SCHEDULE.
Enactments Repealed.
Number and Year | Short Title | Extent of Repeal | Date of Repeal |
(1) | (2) | (3) | (4) |
No. 31 of 1931 | The 1st day of June, 1948. | ||
No. 20 of 1932 | Subsections (5) and (6) of section 25. | The 1st day of June, 1948. | |
No. 28 of 1935 | The 1st day of June, 1948. | ||
No. 31 of 1936 | The 1st day of June, 1948. | ||
No. 15 of 1946 | The 1st day of July, 1948. | ||
No. 15 of 1947 | The 1st day of June, 1948. | ||
No. 33 of 1947 | The 1st day of June, 1948. |
FOURTH SCHEDULE.
Orders Ceasing to Have Effect.
Number and Year | Short Title | Date of Cessation |
S.I. No. 52 of 1948 | Emergency Imposition of Duties (No. 229) Order, 1948. | The date of the passing of this Act. |
S.I. No. 68 of 1948 | Emergency Imposition of Duties (No. 230) Order, 1948. | The date of the passing of this Act. |
S.I. No. 69 of 1948 | Emergency Imposition of Duties (No. 231) Order, 1948. | The date of the passing of this Act. |
S.I. No. 70 of 1948 | Emergency Imposition of Duties (No. 232) Order, 1948. | The 1st day of June, 1948. |