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Uimhir 14 de 1940.
ACHT AIRGEADAIS, 1940.
[An tiontódh oifigeamhail.]
CUID I.
Cain Ioncuim.
Cáin ioncuim agus for-cháin in aghaidh na bliana 1940-41.
1.—(1) In aghaidh na bliana dar tosach an 6adh lá d'Abrán, 1940, éileofar cáin ioncuim do réir sé scillinge agus reul fén bpunt.
(2) In aghaidh na bliana dar tosach an 6adh lá d'Abrán, 1940, éileofar for-cháin ar ioncum aon phearsan gur mó ná míle agus cúig céad punt iomláine a ioncuim o gach taobh, agus is do réir na rátaí céanna (ar a n-áirmhítear méaduithe deintear leis an Acht so) gur dá réir atá sí á héileamh in aghaidh na bliana dar tosach an 6adh lá d'Abrán, 1939, a héileofar amhlaidh í.
(3) Na forálacha reachtúla agus cile, uile agus fé seach, a bhí i bhfeidhm an 5adh lá d'Abrán, 1940, i dtaobh cánach ioncuim agus for-chánach agus fós na forálacha i dtaobh méaduithe ar na rátaí for-chánach atá san Acht so beidh éifeacht aca, fé réir forálacha an Achta so, i dtaobh na cánach ioncuim agus na for-chánach a héileofar mar adubhradh in aghaidh na bliana san dar tosach an 6adh lá d'Abrán, 1940.
Rátaí forchánach in aghaidh na bliana 1939-40.
2.—(1) D'ainneoin éinní contrárdha dhó san atá san Acht Airgeadais, 1939 (Uimh. 18 de 1939), agus fé réir forálacha an chéad fho-ailt eile den alt so, isiad rátaí gur dá réir a héileofar for cháin in aghaidh na bliana dar tosach an 6adh lá d'Abrán, 1939, ar ioncum aon phearsan is mó ná fiche míle punt, ná na rátaí uile agus fé seach gur dá réir atá an fhor-cháin sin inéilithe de bhuadh ailt 1 den Acht Airgeadais, 1938 (Uimh. 25 de 1938), agus gach ráta fé leith aca san méaduithe fiche per cent.
(2) I gcás aon phearsan le n-a mbaineann an fo-alt san roimhe seo den alt so, ní raghaidh an méid for-chánach a héileofar air de bhuadh an fho-ailt sin thar suim na méideanna so leanas agus, más gá é, laigheadófar é go dtí an tsuim sin, sé sin le rá:—
(a) méid na for-chánach a dhlighfeadh sé d'íoc dá mbeadh a ioncum chó mór le fiche míle punt gan bheith níos mó ná san, agus
(b) an méid a bheidh de bhreis ag á ioncum ar fiche míle punt agus cáin ioncuim do réir an ráta chaighdeánaigh ar an mbreis sin bainte dhe.
Alt 20 den Finance Act, 1922, do leasú.
3.—(1) Léireofar alt 20 den Finance Act, 1922, agus beidh éifeacht aige, fé is dá ndeintí mír (b) d'fho-alt (1) den alt san do scriosadh agus an mhír seo leanas do chur ina ionad, sé sin le rá:—
“(b) which by virtue of or in consequence of any disposition made, directly or indirectly, by any person (other than a disposition made for valuable and sufficient consideration) is payable to or applicable for the benefit of any other person, but excluding any income which—
(i) arises from capital of which the disponer by the disposition has divested absolutely himself in favour of or for the benefit of the said other person, or
(ii) being payable to a person who is an individual for his own use, is so payable for a period which exceeds or may exceed six years, or
(iii) being applicable for the benefit of a named person who is an individual, is so applicable for a period which exceeds or may exceed six years.”
(2) An leasú deintear leis an bhfo-alt san roimhe seo den alt so ar alt 20 den Finance Act, 1922, beidh feidhm aige maidir le gach riaras do rinneadh an Sadh lá de Bhealtaine, 1940 no do rinneadh no déanfar ina dhiaidh sin (roimh an Acht so do rith no dá éis sin) agus beidh feidhm aige freisin, ón 6adh lá d'Abrán, 1947, amach, maidir le gach riaras do rinneadh roimh an 8adh lá de Bhealtaine, 1940, agus ná beidh deireadh le n-a éifeacht an 6adh lá d'Abrán, 1947.
Alt 21 den Finance Act, 1922, do leasú.
4.—Leasuítear leis seo mír (a) d'fho-alt (6) d'alt 21 den Finance Act, 1922, tré sna focail agus na figiúirí “which has, since the fifth day of April, nineteen hundred and fourteen, been registered under the Companies Acts, 1908 to 1917” atá anois sa mhír sin do scriosadh agus tré sna focail agus na figiúirí “which is a company within the meaning of the Companies (Consolidation) Act, 1908” do chur sa mhír sin in ionad na bhfocal agus na bhfigiúirí scriostar amhlaidh.
Cáin do bhaint as díbhinní.
5.—(1) San alt so cialluíonn an abairt “an príomh-achtachán” Riail 20 de sna Rialacha Generálta bhaineann le Sceidil A, B, C, D agus E den Income Tax, 1918.
(2) Déanfar forálacha an phríomh-achtacháin do léiriú, maidir le díbhinn ar bith d'íoc aon chólucht daoine roimh an Acht so do rith no íocfaid dá éis sin, mar fhorálacha údaruíonn cáin do bhaint as an méid iomlán do híocadh as brabús agus gnóthachan do rinne an cólucht san agus—
(a) do cuireadh fé cháin, no
(b) do bheadh, fé fhorálacha na nAchtanna Cánach Ioncuim, le cur san áireamh nuair a beifí ag déanamh amach dliteacht an chóluchta san maidir le n-a gcáinmheas in aghaidh aon bhliana áirithe dá mba ghá do réir na bhforálacha san í dhéanamh amach do réir bhrabús agus gnóthachan na bliana san agus ní do réir bhrabús agus gnóthachan aon bhliana no tréimhse eile.
(3) Chun crícheanna uile na nAchtanna Cánach Ioncuim is tuigthe, maidir le méid aon díbhinne d'íoc aon chólucht daoine roimh an Acht so do rith no íocfaid dá éis sin agus as a n-údaruítear leis an bpríomh-achtachán, ar n-a leasú leis na forálacha atá sa bhfo-alt deiridh sin roimhe seo den alt so, cáin do bhaint, gur ioncum é den mhéid sin a bheadh, tar éis na has-bhainte cánach san a húdaruítear amhlaidh, có-ionann—
(a) i gcás cáin do bhaint as an díbhinn sin, leis an méid glan do fuarthas, agus
(b) i ngach cás eile, leis an méid do fuarthas.
(4) Beidh éifeacht ag alt 13 den Acht Airgid, 1925 (Uimh. 28 de 1925), maidir le díbhinní ag féachaint go cuibhe do sna forálacha atá sa bhfo-alt deiridh sin roimhe seo den alt so.
Alt 21 den Finance Act, 1920, do leasú.
6.—Leasuítear leis seo alt 21 den Finance Act, 1920, tríd an bhfo-alt so leanas do chur i ndeireadh an ailt sin, sé sin le rá:—
“(5) Where, for any year of assessment, two or more individuals are or would, but for the provisions of this sub-section, be entitled under this section to relief in respect of the same child, the following provisions shall have effect, that is to say:—
(a) only one deduction under this section shall be allowed in respect of such child;
(b) where such child is maintained by one parent only, that parent only shall be entitled to claim such deduction;
(c) where such child is maintained jointly by both parents, each parent shall be entitled to claim such part of such deduction as is proportionate to the amount expended by him or her on the maintenance of such child;
(d) in ascertaining for the purposes of this sub-section whether a parent maintains a child and, if so, to what extent, any payment made by such parent for or towards the maintenance of such child which such parent is entitled to deduct in computing his or her total income for the purposes of the Income Tax Acts shall be deemed not to be a payment for or towards the maintenance of such child.”
Alt 32 den Finance Act, 1921, do leasú.
7.—Leasuítear leis seo alt 32 den Finance Act, 1921, tré mhír (b) d'fho-alt (3) do scriosadh as agus tríd an mír seo leanas do chur in ionad na míre scriostar amhlaidh, sé sin le rá:—
“(b) the fund has for its sole purpose the provision of annuities for all or any of the following persons in the events respectively specified, that is to say, for persons employed in the trade or undertaking, either on retirement at a specified age, or on becoming incapacitated at some earlier age, or for the widows, children, or dependants of persons who are or have been so employed, on the death of those persons.”
Saoirsí agus liúntaisí de dhruim ailt 59 den Acht um Réamhchúram in Aghaidh Aer-Ruathar, 1939.
8.—(1) Deonfar saoirse o cháin fé Sceideal A den Income Tax Act, 1918, alos aon ionoighreachta ná beidh curtha ar cíos i bpáirt ná go hiomlán agus a bheidh de bhun fo-ailt (3) d'alt 59 den Acht um Réamhchúram in Aghaidh Aer-Ruathar, 1939 (Uimh. 21 de 1939), gan rátú.
(2) Má thárlann, le linn luacháil ionoighreachta is muileann no monarcha no áitreabh eile den tsórt san do bheith á dhéanamh amach fé sna hAchtanna Luachála, ná beidh aon áird le tabhairt, de bhun fo-ailt (2) d'alt 59 den Acht um Réamhchúram in Aghaidh Aer-Ruathar, 1939 (Uimh. 21 de 1939), ar aon tseomra ná cuid eile den ionoighreacht san ná ar aon atharuithe déanmhais no feabhsuithe ar an ionoighreacht san, déanfar méid aon as-bhainte bheidh le lomháil fé Riail 5 de sna Rialacha bhaineann le Cásanna I agus II de Sceideal D den Income Tax Act, 1918, do mhéadú méid is cóionann leis an séú cuid den deifríocht idir luach bliantúil na hionoighreachta san agus luach bliantúil na hionoighreachta san ar n-a mheas ar an bhforas go mbeadh áird le tabhairt ar an seomra no ar an gcuid eile sin no, neachtar aca, ar na hatharuithe déanmhais no na feabhsuithe sin (dó réir mar a bheidh).
CUID II.
Custuim agus Mal.
Na diúitéthe sa Chéad Sceideal d'fhorchur.
9.—(1) Eileofar, gearrfar, agus íocfar ar gach earra dá luaidhtear sa dara colún den Chéad Sceideal a ghabhann leis an Acht so agus a hiomportálfar an 9adh lá de Bhealtaine, 1940, no dá éis sin, diúité custum do réir an ráta luaidhtear sa tríú colún den Chéad Sceideal san os coinne luadh na hearra sa dara colún san.
(2) I gcás ina bhfuil percentáiste curtha síos sa tríú colún den Chéad Sceideal a ghabhann leis an Acht so os coinne luadh aon earra sa dara colún den Chéad Sceideal san, léireofar san mar ní a chialluíonn ráta diúité is có-ionann leis an bpercentáiste sin de luach na hearra san.
(3) I ngach áit ina ndeirtear, gan coinníoll, sa cheathrú colún den Chéad Sceideal a ghabhann leis an Acht so go mbaineann forálacha ailt 8 den Finance Act, 1919, le diúité luaidhtear sa Sceideal san, bainfidh forálacha an ailt sin 8 leis an diúité sin ach an abairt “the area of application of the Acts of the Oireachtas” do chur in ionad na habairte “Great Britain and Ireland” agus fé is dá mbeadh na hearraí is ionchurtha fén diúité sin luaidhte sa Dara Sceideal a ghabhann leis an Finance Act, 1919, adubhradh, sa liost d'earraí go gcuirtear dhá dtrian den lán-ráta i mbaint leo mar ráta thosaíochta.
(4) I ngach áit ina ndeirtear sa cheathrú colún den Chéad Sceideal a ghabhann leis an Acht so go mbaineann an fhoráil cheadúnúcháin le diúité áirithe luaidhtear sa Sceideal san, beidh feidhm agus éifeacht ag an bhforáil seo leanas maidir leis an diúité sin, sé sin le rá:—pé uair is dóich leis an Aire Airgeadais, tar éis dó dul i gcomhairle leis an Aire Tionnscail agus Tráchtála, gur ceart san do dhéanamh, féadfaidh na Coimisinéirí Ioncuim, le ceadúnas, a údarú d'aon duine áirithe, fé réir cólíonadh na gcoinníollacha san is oiriúnach leo d'fhorchur, aon carraí is ionchurtha fén diúité sin d'iomportáil gan an diúité sin do bheith íoctha ortha, agus an iomportáil sin do dhéanamh gan teora maidir le n-a ham no le n-a méid no maidir le ceachtar aca no go dteora áirithe maidir le n-a ham no le n-a méid, fé mar is dóich leis na Coimisinéirí Ioncuim is ceart, ach san i slí ná beidh aon cheadúnas den tsórt san saor o fhorálacha ailt 15 den Acht Airgeadais (Có-aontú leis an Ríocht Aontuithe), 1938 (Uimh. 12 de 1938).
(5) Na forálacha (más ann dóibh) atá leagtha amach sa cheathrú colún den Chéad Sceideal a ghabhann leis an Acht so ag aon uimhir thagartha áirithe sa Sceideal san, beidh éifeacht aca, fé réir forálacha an dá fho-alt deiridh sin roimhe seo den alt so, maidir leis an diúité luaidhtear ag an uimhir thagartha san.
Diúité máil ar lionn ubhall agus ar lionn phiorraí.
10.—(1) Déanfar, amhail ar an 9adh lá de Bhealtaine, 1940, agus ón lá san amach, diúité máil (dá ngairmtear diúité leanna ubhall san alt so) do réir scilling an galún d'éileamh, do ghearradh, agus d'íoc ar an lionn ubhall no piorraí uile do rinneadh sa Stát agus a díolfar no a coimeádfar chun a dhíolta sa Stát.
(2) Ní déanfar diúité leanna ubhall d'éileamh ná do ghearradh ar aon lionn ubhall no piorraí—
(a) ba chuid de stoc duine ar bith (seachas déantóir an leanna ubhall no piorraí sin) um meán oíche an Sadh lá de Bhealtaine, 1940, no
(b) go gcuirfear ina luighe ar na Coimisinéirí Ioncuim é bheith easportálta no loingsithe chun é úsáid mar stóras luinge.
(3) Déanfar, amhail ar an 9adh lá de Bhealtaine, 1940, agus ón lá san amach, diúité máil (dá ngairmtear diúité ceadúnais leanna ubhall san alt so) de dheich scillinge d'éileamh, do ghearradh, agus d'íoc ar cheadúnas a bheidh le tógaint amach go bliantúil ag gach duine dheineann lionn ubhall no piorraí chun a dhíolta.
(4) Féadfaidh na Coimisinéirí Ioncuim aon duine (dá ngairmtear duine saortha san alt so) do shaoradh o n-a bheith d'oblagáid air ceadúnas do thógaint amach fé fho-alt (3) den alt so má chuireann ina luighe ar na Coimisinéirí Ioncuim gurb é a phrímh-shlí mhartha talamh do shaothrú chun brabúis dó féin agus ná bíonn díol leanna ubhall no phiorraí ar siúl aige de ghnáth mar ghnó.
(5) Má dheineann duine ar bith, nach duine saortha ná sealbhóir ar cheadúnas fé fho-alt (3) den alt so, a bheidh i bhfeidhm de thurus na huaire, lionn ubhall no piorraí chun a dhíolta, beidh sé ciontach i gcionta fén bhfo-alt so agus ar a chiontú ann ar an slí achmair dlighfear pionós máil de chúig céad punt do chur air agus geallbhruidfear aon earra gur maidir léi do rinneadh an cionta san.
(6) Féadfaidh na Coimisinéirí Ioncuim rialacháin do dhéanamh chun diúité leanna ubhall agus diúité ceadúnais leanna ubhall d'áirithiú agus do bhailiú agus, go sonnrách—
(a) chun a cheangal go dtabharfaí mion-innste ar tháirgeacht, ar stuic, agus ar dhíol leanna ubhall no phiorraí agus chun na mion-innste sin d'fhíorú,
(b) chun daoine dheineann no dhíolann agus áitreabhacha ina ndeintear no ina ndíoltar lionn ubhall no piorraí do chlárú,
(c) chun na saoráidí sin do chur ar fáil is gá no is inmhianuithe maidir le lionn ubhall no piorraí do bhuidéaladh no d'ath-bhuidéaladh no le lionn ubhall no piorraí do dhíol le deighleálaithe,
(d) chun eisiúint, ré, agus athnuachaint na gceadúnas ar a mbeidh diúité ceadúnais leanna ubhall iníoctha do rialáil, agus
(e) chun aon achtachán a bheidh i bhfeidhm de thurus na huaire i dtaobh aon diúité mháil no i dtaobh daoine bheidh ag seoladh aon trádála bheidh fé réir an dlí mháil de thurus na huaire do chur i mbaint leis an diúité leanna ubhall no leis an diúité ceadúnais leanna ubhall agus le lionn ubhall no piorraí do dhéanamh, do dhíol, no do sheachadadh.
(7) Má sháruíonn duine ar bith (le gníomh no le faillí) aon rialachán a dhéanfaidh na Coimisinéirí Ioncuim fén bhfo-alt deiridh sin roimhe seo den alt so, beidh sé ciontach i gcionta fén bhfo-alt so agus, ar a chiontú ann ar an slí achmair, dlighfear pionós máil de chúig céad punt do chur air agus geallbhruidfear aon earra gur maidir léi do rinneadh an cionta san.
(8) Féadfaidh oifigeach ar bith do sna Coimisinéirí Ioncuim dul isteach aon tráth réasúnta in aon áitreabh no in áit, ina ndeintear no ina ndíoltar lionn ubhall no piorraí no ina gcoimeádtar é chun a dhíolta, féachaint a bhfuiltear ag cólíonadh na bhforálacha den alt so bhaineann le diúité lionn ubhall no ag cólíonadh aon rialachán a bheidh déanta de bhun na bhforálacha san agus, má dheineann duine ar bith an dul-isteach san do chosc no do bhac, beidh an duine sin ciontach i gcionta fén alt so agus, ar a chiontú ann ar an slí achmair, dlighfear pionós máil d'fhiche punt do chur air.
Diúité custum ar lionn ubhall agus ar lionn phiorraí.
11.—(1) In ionad na ndiúitéthe custum atá anois ar lionn ubhall agus ar lionn phiorraí éileofar, gearrfar, agus íocfar, ar an lionn ubhall agus ar an lionn piorraí uile a hiomportálfar an 9adh lá de Bhealtaine, 1940, no dá éis sin, diúité custum do réir chúig scillinge an galún.
(2) Aon earra ar a n-éileofar agus ar a n-íocfar an diúité forchuirtear leis an alt so ní bheidh sí ionchurtha fé dhiúité freisin mar gheall ar aon tsiúicre no abhar mílsithe eile bheidh inti.
(3) Beidh feidhm agus éifeacht ag forálacha ailt 6 den Acht Airgcadais (Có-aontú leis an Ríocht Aontuithe), 1938 (Uimh. 12 de 1938), maidir leis an diúité forchuirtear leis an alt so fé is dá mbeadh na hearraí is ionchurtha fén diúité sin luaidhte sa dara colún den Chéad Sceideal a ghabhann leis an Acht san agus go mbeadh an t-alt so luaidhte sa tríú colún den Sceideal san os coinne luadh na n-earraí sin sa dara colún san agus go mbeadh ráta de thrí scillinge an galún luaidhte sa cheathrú colún den Sceideal san os coinne luadh na n-earraí sin sa dara colún san.
Diúité ar cheadúnaisí easportála bradán agus breac.
12.—(1) Gach duine thógfaidh amach no athnuafaidh, de bhun ailt 44 den Acht Iascaigh, 1939 (Uimh. 17 de 1939), ar an 9adh lá de Bhealtaine, 1940, no dá éis sin, ceadúnas chun bradáin agus bric d'easportáil chun a ndíolta, éileofar agus gearrfar air agus íocfa sé, ar na hócáidí luaidhtear anso ina dhiaidh seo, diúité máil de phunt in aghaidh gach ceadúnais fé leith a thógfaidh amach no a athnuafaidh amhlaidh.
(2) An diúité forchuirtear leis an alt so alos aon cheadúnais áirithe is le linn an cheadúnais sin do thógaint amach, agus fós gach uair a hathnuafar an ceadúnas san, a héileofar, a gearrfar, agus a híocfar é.
(3) An diúité forchuirtear leis an alt so alos aon cheadúnais is le stampaí chomharthuíonn méid an diúité sin, ar n-a múnlú ar an gceadúnas san, a híocfar agus a baileofar é agus bainfidh an Stamp Duties Management Act, 1891, leis an diúité sin agus leis na stampaí sin.
(4) Ní dleathach ceadúnas do thabhairt amach go mbeidh an diúité forchuirtear leis an alt so iníoctha ina thaobh mara mbeidh ná go dtí go mbeidh an ceadúnas san stampálta go cuibhe fén alt so alos an diúité sin, agus gach duine bhéarfaidh ceadúnas amach contrárdha don alt so beidh sé ciontach i gcionta fén alt so agus, ar a chiontú ann ar an slí achmair, dlighfear pionós máil de chúig púint do chur air.
Deireadh leis an diúité ar im.
13.—An diúité custum ar im do forchuireadh le halt 1 den Acht Airgid (Diúitéthe Custum), 1931 (Uimh. 14 de 1931), agus gur méaduíodh a ráta le halt 1 den Acht Airgid (Diúitéthe Custum), 1934 (Uimh. 18 de 1934), ní héileofar ná ní gearrfar é ar aon im a hiomportálfar an 5adh lá de Mheitheamh, 1940, no dá éis sin.
Alt 16 den Acht Airgid, 1932, do leasú.
14.—An diúité forchuirtear le halt 16 den Acht Airgid, 1932 (Uimh. 20 de 1932), ní héileofar ná ní gearrfar é ar aon carra is cinematograf no is gabhálas no compáirt de chinematograf.
Alt 41 den Acht Airgid, 1932, do leasú.
15.—Beidh éifeacht ag alt 41 den Acht Airgid, 1932 (Uimh. 20 de 1932), maidir le beoir a grúdófar sa bhliain dar tosach an 1adh lá d'Iúl, 1940, agus maidir le beoir a grúdófar in aon bhliain dar tosach aon 1adh lá d'Iúl ina dhiaidh sin fé is dá mba thagairt do ráta de dheich scillinge an bairille caighdeánach an tagairt atá anois san alt san do ráta de chúig scillinge an bairille caighdeánach.
An diúité ar áitreabhacha cláruithe gcallghlacadóireachta.
16.—(1) I gcás an diúité máil d'fhiche punt a forchuirtear le halt 18 den Acht Airgid, 1931 (Uimh. 31 de 1931), agus is iníoctha dá bhuadh san ar aon áitreabh do chlárú, agus fós gach uair a hathnuaitear a chlárú, sa chlár d'oifigí geall-ghlacadóireachta choimeádann na Coimisinéirí Ioncuim de bhun an Achta um Gheall-Chur 1931 (Uimh. 27 de 1931), do bheith íoctha maidir le haon áitreabh do chlárú no a chlárú d'athnuachaint sa chlár san in aghaidh aon bhliana áirithe, ní héileofar ná ní gearrfar an diúité máil sin aon uair ina dhiaidh sin a déanfar sa chlár san clárú ar an áitreabh san a raghaidh in éifeacht sa bhliain sin.
(2) San alt so cialluíonn an focal “bliain” tréimhse de dhá mhí dhéag dar tosach aon 1adh lá de Mhí na Nodlag.
Lacáiste ar thobac chruadhfháiscthe.
17.—(1) San alt so cialluíonn an abairt “tobac cruadhfháiscthe” tobac den tsaghas ar a dtugtar tobac cruadh-fháiscthe de ghnáth agus, go sonnrách agus gan dochar do gheneráltacht an mhéide sin roimhe seo—
(a) foluíonn an abairt sin tobac de sna saghsanna ar a dtugtar, de ghnáth, pluga, cornóg, casnóg, cuailleog, agus barra, agus
(b) ní fholuíonn an abairt sin tobac de sna saghsanna ar a dtugtar, de ghnáth, pluga gearrtha, calóga, agus meascáin.
(2) Má chuireann aon déantóir ceadúnuithe tobac ina iuighe ar na Coimisinéirí Ioncuim go ndearna, an 1adh lá de Lúnasa, 1940, no dá éis sin, aon tobac cruadh-fháiscthe, do rinne sé de thobac nea-dhéanta ar ar híocadh diúité, do dhíol agus do chur amach chun é úsáid sa Stát, beidh an déantóir sin i dteideal lacáiste do réir scilling agus tuistiún an punt d'fháil alos an tobac chruadh-fháiscthe sin.
(3) Féadfaidh na Coimisinéirí Ioncuim rialacháin do dhéanamh tré n-a gcuirfear forálacha an ailt seo in éifeacht agus, go sonnrách, tré n-a socrófar i dtaobh lacáistí fén alt so d'aisíoc agus do choigeartú i gcás ais-tarrac ar an tobac a bheidh i gceist d'éileamh agus do lomháil no an tobac san do chur thar n-ais go háitreabh an déantóra do rinne é no go háitreabh déantóra eile.
(4) Má dheineann duine ar bith, d'fhonn lacáiste fén alt so d'fháil dó féin no do dhuine eile, ráiteas do thabhairt no cúis d'aithris (i dtuairisceán i dtaobh an lacáiste sin no ar shlí eile seachas in aon tuairisceán den tsórt san) agus a fhios aige an céanna bheith bréagach no mí-threorach, beidh sé ciontach i gcionta fén alt so agus, ar a chiontú ann ar an slí achmair, dlighfear pionós máil de chúig céad punt do chur air no, más rogha leis an gcúirt é, príosúntacht ar feadh aon téarma nach sia ná sé mhí.
Alt 21 den Acht Airgid, 1935, do leasú.
18.—Leasuítear leis seo alt 21 den Acht Airgid, 1935 (Uimh. 28 de 1935), ar na slite seo leanas agus léircofar é agus beidh éifeacht aige, dá déir sin, sé sin le rá:—
(a) tré fho-alt (11) den alt san do scriosadh agus tríd an bhfo-alt so leanas do chur san alt san in ionad an fho-ailt sin a scriostar amhlaidh, sé sin le rá:—
“(11) Féadfaidh na Coimisinéirí Ioncuim rialacháin do dhéanamh chun éifeacht do thabhairt d'fhorálacha an ailt seo agus, go sonnrách—
(a) chun eisiúint, ré, agus athnuachaint na gceadúnas ar a mbeidh an diúité ceadúnais sin iníoctha do rialáil,
(b) chun díol, seachadadh, stóráil, agus úsáid íle hídrocarbóin is ionchurtha fén diúité custum san no fén diúité máil sin do rialú,
(c) chun a cheangal ar dhuine is sealbhóir ar cheadúnas do tógadh amach fén alt so no a stórálann, a dhíolann, no a úsáideann aon íle hídrocarbóin is ionchurtha fén diúité custum san no fén diúité máil sin cuntaisí agus breacacháin áirithe i dtaobh na híle hídrocarbóin sin do choimeád i slí áirithe, agus gach leabhar agus scríbhinn, i dtaobh é do cheannach agus d'fháil agus do dhíol íle hídrocarbóin den tsórt san agus dá cur dá láimh, do choimeád go ceann tréimhse áirithe agus fós leigint d'aon oifigeach do sna Coimisinéirí Ioncuim na cuntaisí, na breacacháin, na leabhair, agus na scríbhinní sin d'iniúchadh agus cóipeanna do dhéanamh díobh,
(d) chun aon achtachán a bheidh i bhfeidhm de thurus na huaire i dtaobh aon diúité mháil no chustum no daoine sheolann aon trádáil a bheidh fé réir dhlí an mháil de thurus na huaire do chur i mbaint leis an diúité custum san, leis an diúité máil sin, agus leis an diúité ceadúnais sin no le haon cheann no cinn aca agus le díol, le seachadadh, le stóráil, agus le húsáid íle hídrocarbóin is ionchurtha fén diúité custum san no fén diúité máil sin.”
(b) tré fho-alt (12) den alt san do scriosadh agus tríd an bhfo-alt so leanas do chur san alt san in ionad an fho-ailt sin a scriostar amhlaidh, sé sin le rá:—
“(12) Má dheineann duine ar bith—
(a) aon fhoráil den alt so do shárú le gníomh no le faillí, no
(b) deimhniú fé fho-alt (7) den alt so do sheachadadh agus a fhios aige é bheith bréagach no mí-threorach in aon phonc tábhachtach, no
(c) coinníoll a forchuirfear no rialachán a déanfar ag na Coimisinéirí Ioncuim fén alt so do shárú le gníomh no le faillí, no
(d) bac no cur-isteach ar bhall den Ghárda Síochána agus é ag feidhmiú aon chomhachta bheirtear don bhall san leis an alt so, no
(e) bac no cur-isteach ar oifigeach do sna Coimisinéirí Ioncuim agus é ag feidhmiú aon chomhachta bheirtear don oifigeach san leis an alt so no bhéarfar dó le haon rialachán a déanfar fén alt so,
beidh an duine sin ciontach i gcionta fén alt so agus dlighfear, fé mar is rogha leis na Coimisinéirí Ioncuim, pionós is có-ionann le trí oiread luach na híle hídrocarbóin (agus an diúité uirthi d'áireamh) gur ina taobh do rinneadh an cionta, no pionós céad punt, do chur air fén dlí bhaineann le custuim no fén dlí bhaineann le mál (do réir mar a bheidh) agus ina theanta san geallbhruidfear an íle sin.”
(c) tríd an míniú ar mhótar-fheithicil atá anois i bhfo-alt (15) den alt san do scriosadh as an bhfo-alt san agus tríd an míniú so leanas do chur ann in ionad an mhínithe sin a scriostar amhlaidh, sé sin le rá:—
“cialluíonn an abairt ‘mótar-fheithicil’ feithicil inneall-ghluaiste bhíonn ceaptha, déanta, agus oiriúnach chun í úsáid ar bhóithre agus a gheibheann a comhacht tiomána o inneall dóghcháin inmheánaigh, ach ní fholuíonn tarraingire bhíonn déanta no ceaptha chun í úsáid chun crícheanna talmhaíochta nach gá chucha roinnt mhaith úsáide ar bhóthar phuiblí agus do bhí agus atá á húsáid chun na gcrícheanna san amháin”.
Leasuithe ar Achtanna Airgid áirithe.
19.—(1) Gach Acht a luaidhtear i gceann Coda den Dara Sceideal a ghabhann leis an Acht so beidh sé leasuithe mar leanas, sé sin le rá, gach alt no sceideal no uimhir thagartha den Acht san no ann a luaidhtear sa dara colún den Chuid sin den Sceideal san beidh sé leasuithe sa tslí luaidhtear sa tríú colún den Chuid sin den Sceideal san os coinne luadh an ailt no an sceidil no na huimhreach tagartha san (do réir mar a bheidh) sa dara colún san.
(2) Gach leasú luaidhtear amhlaidh mar adubhradh sa Dara Sceideal a ghabhann leis an Acht so beidh éifeacht aige amhail ar an 9adh lá de Bhealtaine, 1940, agus ón lá san amach.
(3) Na mion-innste luaidhtear sa cheathrú colún den Dara Sceideal a ghabhann leis an Acht so is chuige amháin atáid sa Sceideal san chun a urasú na diúitéthe fé seach dá ndeintear deifir leis na leasuithe uile agus fé seach a luaidhtear sa Sceideal san d'aithint, agus dá réir sin ní dhéanfaidh éinní atá sa cheathrú colún san deifir do léiriú an ailt seo no an Sceidil sin ná ní oibreoidh chun méid ná éifeacht aon leasuithe luaidhtear sa Sceideal san do leathnú ná do theorannú ná do rialú.
Ceadúnaisí chun earraí d'iomportáil gan diúitéthe áirithe custum d'íoc.
20.—(1) Pé uair a mheasfaidh an tAire Airgeadais, tar éis dó dul i gcomhairle leis an Aire Tionnscail agus Tráchtála, gur ceart san do dhéanamh, féadfaidh na Coimisinéirí Ioncuim a údarú d'aon duine áirithe le ceadúnas, fé réir cólíonadh na gcoinníoll san is oiriúnach leo d'fhorchur, aon earraí is ionchurtha fé dhiúité forchuirtear le hachtachán a luaidhtear sa Dara Colún den Tríú Sceideal a ghabhann leis an Acht so d'iomportáil gan an diúité sin do bheith íoctha ortha, agus an iomportáil sin do dhéanamh gan teora maidir le n-a ham no le n-a méid no maidir le ceachtar aca, no go dteora áirithe maidir le n-a ham no le n-a méid, fé mar is ceart dar leis na Coimisinéirí Ioncuim, ach san i slí ná beidh aon cheadúnas den tsórt san saor o fhorálacha ailt 15 den Acht Airgeadais (Có-aontú leis an Ríocht Aontuithe), 1938 (Uimh. 12 de 1938).
(2) Na mion-innste luaidhtear sa tríú colún den Tríú Sceideal a ghabhann leis an Acht so is chuige amháin atáid sa Tríú Sceideal san chun a urasú na diúitéthe uile agus fé seach a forchuirtear leis na hachtacháin a luaidhtear sa dara colún den Tríú Sceideal san d'aithint, agus dá réir sin ní dhéanfaidh éinní atá sa tríú colún san deifir do léiriú an ailt seo no an Tríú Sceidil sin.
Deireadh le diúitéthe custum áirithe.
21.—(1) Na diúitéthe uile agus fé seach a luaidhtear sa tríú colún den Cheathrú Sceideal a ghabhann leis an Acht so agus a forchuirtear fé seach leis na hachtacháin a luaidhtear sa dara colún den Sceideal san, ní héileofar ná ní gearrfar iad ar aon earraí a hiomportálfar an 9adh lá de Bhealtaine, 1940, no dá éis sin.
(2) D'ainneoin éinní atá in alt 16 den Acht Airgeadais, 1938 (Uimh. 25 de 1938), no san alt so no ag uimhir thagartha 7 sa Cheathrú Sceideal a ghabhann leis an Acht so, leanfar den diúité forchuirtear le halt 11 den Acht Airgid, 1932 (Uimh. 20 de 1932), agus a luaidhtear ag uimhir thagartha 30 sa Chéad Sceideal a ghabhann leis an Acht san d'éileamh, do ghearradh, agus d'íoc fé mar a deintí díreach roimh an 9adh lá de Bhealtaine, 1940.
(3) Na mion-innste luaidhtear sa cheathrú colún den Cheathrú Sceideal a ghabhann leis an Acht so is chuige amháin atáid sa Sceideal san chun a urasú na diúitéthe uile agus fé seach a luaidhtear sa tríú colún den Sceideal san d'aithint, agus dá réir sin ní dhéanfaidh éinní atá sa cheathrú colún san deifir do léiriú an ailt seo agus an dara colúin agus an tríú colúin den Sceideal san ná ní dhéanfaidh a n-oibriú do theorannú ná do rialú.
Comhachta ball de sna Fórsaí Cosanta.
22.—Gach ball de sna Fórsaí Cosanta dá n-údaróidh na Coimisinéirí Ioncuim gníomhú mar oifigeach custum agus máil fén alt so, beidh aige agus sealbhóidh na comhachta agus na húdaráis agus na príbhléidí deintear no déanfar do thabhairt d'oifigeach custum agus máil no do dhílsiú ann leis an Customs Consolidation Act, 1876, no le haon Acht eile atá i bhfeidhm anois no a rithfear ina dhiaidh seo i dtaobh na gcustum, agus fós féadfaidh an céanna d'úsáid agus d'fheidhmiú, ach san sa mhéid sin amháin go mbaineann na comhachta no na húdaráis no na príbhléidí sin le haon ní no nithe aca so leanas, sé sin le rá:—
(a) dul ar bord aon árthaigh, báid, mótar-fheithicle, aerárthaigh, cairte, carráiste, no córach iompair eile no an céanna do chuardach, do scrúdú, do ghabháil, no do chur fé choinneáil;
(b) daoine gheobhfar in aon chóir iompair den tsórt san do chuardach no a cheangal ar aon duine gheobhfar amhlaidh scríbhinní agus páipéirí do thaisbeáint;
(c) árthaigh no báid a bhíonn ag cosc smuglaerachta do tharraing i dtír no d'fheistiú;
(d) aon chuid den chósta no de phuirt agus de bhruacha aon abhann no góilín no crompáin no aon bhóthar iarainn do phatróladh no gabháil gan chosc fan an chéanna no air;
(e) earraí do ghabháil no do chur fé choinneáil;
(f) daoine amhrusuithe do chuardach no do cheistiú no do ghabháil;
(g) daoine ar a líomhnófar ciontaí do chúiseamh.
CUID III.
Diuitethe Bais.
Alt 2 (1) den Finance Act, 1894, do leasú.
23.—(1) San alt so—
foluíonn an focal “riaras” aon iontaobhas, cumhnant, có-aontú, no socrú;
foluíonn an focal “abhar” aon íocaíocht, bliantúil no tréimhsiúil, a deintear no is iníoctha fé réim no de bhuadh an riarais gur maidir leis a húsáidtear an focal san;
cialluíonn an abairt “maoin do tháinig ón duine marbh” aon mhaoin—
(a) dob abhar do riaras do rinne an duine marbh, ina aonar no i gcomhar, no tré shocrú, le haon duine eile, ar shlí eile seachas ar lán-chomaoin in airgead no i luach airgid ar n-a íoc leis chun a úsáide no a thairbhe féin, no
(b) do sheasaimh d'aon chuid d'abhar riarais den tsórt san, pé aca go díreach no go nea-dhíreach é agus pé aca de bhuadh riarais no riaraisí idirmheánacha é agus pé aca ar lán-chomaoin no ar pháirt-chomaoin do rinneadh aon riaras idirmheánach den tsórt san no nach eadh.
(2) Beidh éifeacht ag mír (d) d'fho-alt (1) d'alt 2 den Finance Act, 1894, maidir le blianacht no leas eile do ceannuíodh no do soláthruíodh i bpáirt no go hiomlán ag duine ar bith do bhí uair ar bith i dteideal aon mhaoine, no gur chuid dá acfuinn uair ar bith aon mhaoin, do tháinig ón duine marbh—
(a) fé is dá mb'é an duine marbh do sholáthródh an bhlianacht no an leas eile sin chó fada le n-a mhéid achtúil, no
(b) i gcás ina gcruthófar, chun sástacht na gCoimisinéirí Ioncuim, nár leor chun iomlán na blianachta no an leasa eile sin do sholáthar an mhaoin uile do tháinig ón duine marbh dá gcuirtí chuige sin í, amhail is—
(i) gurbh é an duine marbh do sholáthródh an bhlianacht no an leas eile sin, agus
(ii) gurbh é méid na blianachta no an leasa eile sin ná a mhéid achtúil ar n-a laigheadú oiread agus ba chionmhar le méid na nea-dhóthanachta cruthófar mar adubhradh.
(3) Le linn feidhm do thabhairt don fho-alt san roimhe seo den alt so, eisceofar ón maoin do tháinig ón duine marbh aon chuid di a gcruthófar ina taobh chun sástacht na gCoimisinéirí Ioncuim nach maidir le ceannach no soláthar na blianachta no an leasa eile no le haisíoc costais an chéanna in aon tslí, ná fós d'fhonn go bhféadfaí no gurbh usaide éinní dhíobh san do dhéanamh, do rinneadh an riaras darbh abhar í féin no an mhaoin dar sheasaimh sí.
(4) Chun críche ailt 4 den Finance Act, 1894, is tuigthe go raibh leas ag an duine marbh in aon mhaoin a háirmheofar, de bhuadh an ailt seo, ina cuid den mhaoin d'aistrigh ar éag an duine mhairbh.
(5) Na forálacha atá san alt so beidh éifeacht aca maidir le gach cás inar thárla bás an duine mhairbh an 8adh lá de Bhealtaine, 1940, no dá éis sin.
Alt 2 (2) den Finance Act, 1894, do leasú.
24.—(1) San alt so cialluíonn an abairt “an príomh-fho-alt” fo-alt (2) d'alt 2 den Finance Act, 1894, ar n-a leasú le halt 32 den Acht Airgid, 1924 (Uimh. 27 de 1924).
(2) I gcás aon duine d'éag an 8adh lá de Bhealtaine, 1940, no dá éis sin, ní bheidh an tsaoirse o dhiúité estáit, is ionfhálta de bhuadh an phríomh-fho-ailt alos maoine soghluaiste socruithe lasmuich den Stát, le fáil alos aon mhaoine den tsórt san d'aistrigh no aistreoidh ar éag don duine sin más rud é, ar dháta an riaras fé n-ar aistrigh no fé n-a n-aistrcoidh an mhaoin do dhul in éifeacht (pé aca dáta roimh an Acht so do rith é no dáta dá éis sin), go raibh an riarasaidhe dómusta sa Stát no sa líomatáiste atá sa Stát anois no má rinneadh an riaras san, go díreach no go nea-dhíreach, thar ceann no ar chostas duine, no as cistí do sholáthruigh duine, bhí dómusta san áit sin adubhradh ar an dáta san.
(3) D'ainneoin na bhforálacha atá sa bhfo-alt deiridh sin roimhe seo den alt so, is tuigthe an tsaoirse o dhiúité estáit is ionfhálta de bhuadh an phríomh-fho-ailt alos maoine soghluaiste socruithe lasmuich den Stát do bheith ionfhálta maidir le bás an riarasaidhe (ach ní maidir le bás aon duine eile) más rud é—
(a) gur le linn é bheith dómusta lasmuich den Stát d'éag an riarasaidhe, agus
(b) go mbeidh an riaras ina bhronntanas láithreach inter vivos ar n-a dhéanamh ag an riarasaidhe laistigh de thrí bliana roimh dháta a éaga no ina bhronntanas maoine (pé uair do rinneadh) ná dearna an té ar ar bronnadh í a seilbh agus a húsáid bona fide do ghlacadh chuige láithreach agus do choimeád as san amach i gcaoi do ghearrfadh amach an riarasaidhe no aon tairbhe do bheadh dó de bharr connartha no eile, agus
(c) go mbeadh diúité estáit, ag féachaint do sna forálacha atá sa bhfo-alt deiridh sin roimhe seo, inéilithe ar éag an riarasaidhe.
Alt 7 den Finance Act, 1894, do leasú.
25.—(1) San alt so—
foluíonn an focal “riaras” aon iontaobhas, cumhnant, có-aontú, no socrú;
foluíonn an focal “abhar” aon íocaíocht, bliantúil no tréimhsiúil, a deintear no is iníoctha fé réim no de bhuadh an riarais gur maidir leis a húsáidtear an focal san,
cialluíonn an abairt “maoin do tháinig ón duine marbh” aon maidir leis a húsáidtear an focal san;
(a) dob abhar do riaras do rinne an duine marbh, ina aonar no i gcomhar, no tré shocrú, le haon duine eile, ar shlí eile seachas ar lán-chomaoin in airgead no i luach airigid ar n-a íoc leis chun a úsáide no a thairbhe féin, no
(b) do sheasaimh d'aon chuid d'abhar riarais den tsórt san, pé aca go díreach no go nea-dhíreach é agus pé aca de bhuadh riarais no riaraisí idirmheánacha é, agus pé aca ar lán-chomaoin no ar pháirt-chomaoin do rinneadh aon riaras idirmheánach den tsórt san no nach eadh.
(2) Aon liúntas a lomhálfaí fé fho-alt (1) d'alt 7 den Finance Act, 1894, mara mbeadh an fo-alt so, in aghaidh fiacha do bheadh curtha suas ag an duine marbh mar a luaidhtear i mír (a) den fho-alt san (1) no in agaidh ualaigh do bheadh bunuithe le riaras do bheadh déanta ag an duine marbh mar a luaidhtear sa mhír sin, beidh sé fé réir a laigheaduithe oiread agus is cionmhar le luach aon chomaoine dar tugadh air agus—
(a) ba mhaoin do tháinig ón duine marbh, no
(b) ba chomaoin (seachas maoin do tháinig ón duine marbh) do thug duine ar bith do bhí aon uair i dteideal aon mhaoine do tháinig ón duine marbh no gur chuid dá acfuinn aon uair aon mhaoin den tsórt san.
(3) Le linn feidhm do thabhairt d'fho-alt (2) den alt so maidir le cás ina raibh an chomaoin no cuid den chomaoin do tugadh ina comaoin den tsórt a luaidhtear i mír (b) den fho-alt san (2) agus a gcuirfear ina luighe ar na Coimisinéirí Ioncuim ina thaobh gur mhó luach na comaoine tugadh no na coda san di (pé aca é) ná an méid dob fhéidir a chur ar fáil tríd an maoin uile do tháinig ón duine marbh d'úsáid (ach amháin pé méid, más aon mhéid, den mhaoin sin is cuid den chomaoin do tugadh no a gcruthófar ina taobh chun sástacht na gCoimisinéirí Ioncuim nach maidir le soláthar na comaoine no le haisíoc costais an chéanna in aon tslí, ná fós d'fhonn go bhféadfaí no gurbh usaide éinní aca san do dhéanamh, do rinneadh an riaras darbh abhar í féin no an mhaoin dar sheasaimh sí), ní déanfar aon laigheadú in aghaidh na breise.
(4) An mhaoin seo leanas, sé sin le rá, airgead no luach airgid d'íoc no d'úsáid an duine marbh laistigh de thrí bliana roimh éag dó—
(a) chun no mar chabhair chun íoctha no glanta fiacha no eire a mbeadh éifeacht ag fo-alt (2) den alt so ina leith ar éag don duine sin dá mbeadh na fiacha no an t-eire gan íoc no gan glanadh, no
(b) chun laigheaduithe fiacha no eire a mbeidh éifeacht ag an bhfo-alt san (2) ina leith ar éag don duine sin. áirmheofar í ina maoin is tuigthe do bheith ina cuid den mhaoin d'aistrigh, ar éag don duine sin, de bhuadh míre (c) d'fho-alt (1) d'alt 2 den Finance Act, 1894, agus d'ainneoin éinní in alt 3 den Acht san beidh diúité estáit iníoctha uirthi dá réir sin.
(5) Beidh éifeacht ag na forálacha atá san alt so maidir le gach cás inar éag an duine marbh an Sadh lá de Bhealtaine, 1940, no dá éis sin.
As bhaint as an diúité estáit i gcásanna áirithe.
26.—(1) Más deimhin leis na Coimisinéirí Ioncuim, i gcás duine d'éag an 1adh lá d'Abrán, 1939, no dá éis sin, go ndearnadh, fé fhorálacha ailt 38 den achtachán atá i bhfeidhm anois sa Bhreatain Mhóir agus dá ngairmtear sa tír sin an Finance Act, 1924, aon fhaoiseamh o dhiúité estáit dob iníoctha sa Bhreatain Mhóir de bhíthin éag an duine sin do thabhairt alos maoine atá sa Bhreatain Mhóir agus d'aistrigh ar éag an duine sin, ceadóidh na Coimisinéirí Ioncuim, in ionad agus ní i dteanta aon liúntais is iontugtha de bhuadh míre (b) de Chuid II den Sceideal a ghabhann le hOrdú na gCánach Dúbalta (Faoiseamh) (Uimh. 1), 1923, go mbainfí as an diúité estáit sin fé n-a gcúram agus a mbainistighe is iníoctha de bhíthin an éaga san agus alos na maoine sin oiread agus do bheadh ionbhainte as an diúité estáit sin de bhuadh na míre sin (b) dá mba ná tabharfaí an faoiseamh san agus ná hachtófaí an t-alt so.
(2) Más deimhin leis na Coimisinéirí Ioncuim, i gcás duine d'éag an 1adh lá d'Abrán, 1939, no dá éis sin, go ndearnadh, fé fhorálacha ailt 9 den achtachán atá i bhfeidhm anois i dTuaisceart Éireann agus dá ngairmtear san áit sin an Finance Act (Northern Ireland), 1924, aon fhaoiseamh o dhiúité estáit is iníoctha i dTuaisceart Éireann de bhíthin éag an duine sin do thabhairt alos maoine atá i dTuaisceart Éireann agus d'aistrigh ar éag an duine sin, ceadóidh na Coimisinéirí Ioncuim, in ionad agus ní i dteanta aon liúntais is iontugtha de bhuadh míre (b) de Chuid II den Sceideal a ghabhann le hOrdú na gCánach Dúbalta (Faoiseamh) (Uimh. 1), 1923, go mbainfí as an diúité estáit sin fé n-a gcúram agus a mbainistighe is iníoctha de bhíthin an éaga san agus alos na maoine sin oiread agus do bheadh ionbhainte as an diúité estáit sin de bhuadh na míre sin (b) dá mba ná tabharfaí an faoiseamh san agus ná hachtófaí an t-alt so.
CUID IV.
Ilghneitheach agus Generalta.
Airgead d'aistriú ón Ród-Chiste chun an Stát-Chiste.
27.—D'fhonn airgead do sholáthar chun muirir ghenerálta d'íoc a thuitfidh ar an bPrímh-Chiste, déanfar céad go leith míle punt d'aistriú ón Ród-Chiste agus d'íoc as chun an Phrímh-Chiste agus leis pé tráth no tráthanna sa bhliain airgeadais dar críoch an 31adh lá de Mhárta, 1941, agus ar pé slí ordóidh an tAire Airgeadais.
Breithiúntais chun cáin no diúité do bhaint amach.
28.—(1) Má rinneadh no má deintear in aon imeachta (ar n-a mbunú roimh an Acht so do rith no dá éis sin) chun cáin no diúité fé chúram agus bainistighe na gCoimisinéirí Ioncuim do bhaint amach, breithiúntas do thabhairt (roimh an Acht so do rith no dá éis sin) in aghaidh an duine gur ina aghaidh do bunuíodh na himeachta san agus má fhorálann an breithiúntas san an duine sin do ghabháil agus do chur i bpríosún agus má glacadh no má glactar suim (roimh an Acht so do rith no dá éis sin) ar cuntas no in íoc leathrannach an mhéide inar tugadh an breithiúntas san,—
(a) ní choiscfidh ná ní dhocharóidh an glacadh san an t-iarmhéid a bheidh gan íoc den mhéid sin do bhaint amach fén mbreithiúntas san, agus
(b) féadfar an breithiúntas san d'fheidhmiú agus d'fhoirfheidhmiú alos an iarmhéide sin chó hiomlán agus fhéadfaí, agus leis na meáin chéanna lena bhféadfaí, san do dhéanamh dá mb'é an méid inar tugadh an breithiúntas san an t-iarmhéid sin, agus
(c) an dlí bhaineann le feidhmiú agus foirfheidhmiú an bhreithiúntais sin beidh feidhm agus éifeacht aige i dtaobh an iarmhéide sin dá réir sin, agus
(d) chun na gcrícheanna bhaineann le feidhmiú agus foirfheidhmiú an bhreithiúntais sin is fianaise dho-chlaoite ar mhéid an iarmhéide sin deimhniú o rúnaidhe no o rúnaidhe chonganta do sna Coimisinéirí Ioncuim ag luadh méid an iarmhéide sin.
(2) San alt so foluíonn an focal “breithiúntas” aon ordú no aithne.
Banc Taisce Oifig an Phuist.
29.—(1) Go dtí go bhforálfaidh an tOireachtas a mhalairt, na reachta agus na horduithe agus na rialacháin reachtúla do bhí i bhfeidhm díreach roimh bhunú Shaorstáit Éireann maidir le Banc Taisce Phost-Oifig Ríocht Aontuithe na Breataine Móire agus na hÉireann do bhí ann tráth (banc dá ngairmtear san alt so Banc Taisce na Post-Oifige Briotáinighe), bainfid (lasmuich de chás dá bhforáltar a mhalairt leis an alt so) agus is tuigthe gur bhaineadar riamh, gus na hatharuithe is gá déanta ortha (ar a n-áirmhítear go sonnrách an tAire Airgeadais do chur in ionad na National Debt Commissioners i ngach áit ina bhfuil san oiriúnach), le Banc Taisce Oifig an Phuist (dá ngairmtear san alt so Banc Taisce Phost-Oifig na hÉireann) do bhí á sheoladh tráth ag Riaghaltas Shaorstáit Éireann no fé n-a n-údarás agus atá á sheoladh, o achtú an Bhunreachta, ag an Riaghaltas no fé n-a n-údarás.
(2) D'ainneoin éinní sa bhfo-alt san roimhe seo den alt so is tuigthe, i dtaobh atharuithe do rinneadh o bunuíodh Saorstát Éireann ar riaradh Bhanc Taisce Phost-Oifig na hÉireann agus go sonnrách atharuithe maidir le teoranta le méideanna taiscí no maidir le tarraing-amach airgid, no maidir le taiscí tré stampaí postais agus stampaí coigiltis, go bhfuilid agus go rabhadar riamh dleathach agus bailidhe d'ainneoin go mba fhéidir nár húdaruíodh na hatharuithe sin leis na reachta, na horduithe, agus na rialacháin dá dtugtar feidhm leis an bhfo-alt deiridh sin roimhe seo no go mba fhéidir ná dearnadh iad sa tslí a horduítear leis na reachta, na horduithe, agus na rialacháin sin.
(3) Ní oibreoidh éinní san alt so chun a chur d'oblagáid ar Bhanc Taisce Phost-Oifig na hÉireann seirbhísí do thabhairt no gnó do ghabháil de láimh d'aon tsaghas do bheireadh Banc Taisce na Post-Oifige Briotáinighe no do ghabhadh de láimh roimh bhunú Shaorstáit Éireann ach nár thug Banc Taisce Phost-Oifig na hÉireann no nár ghaibh de láimh roimhe seo.
Cairteacha coigiltis.
30.—(1) Chun deireadh do chur le hamhruis dearbhuítear agus achtuítear leis seo mar leanas, sé sin le rá:—
(a) beidh na Rialacha um Chairteacha Coigiltis, 1926, do rinne an tAire Airgeadais an 3adh lá de Mhí na Nodlag, 1926, bailidhe agus éifeachtúil, agus tuigfear go rabhadar amhlaidh riamh;
(b) na Cairteacha uile den chéad eisiúint do tugadh amach fé sna Rialacha um Chairteacha Coigiltis, 1926, adubhradh, no gur tuigthe do réir na Rialacha san iad do thabhairt amach fén gcéanna, tuigfear gur go dleathach do tugadh amach iad, agus tuigfear na faidithe do rinne an tAire Airgeadais sna blianta 1928 agus 1933 fé seach ar shaol na gCairteacha san do bheith dleathach agus éifeachtúil;
(c) tuigfear é bheith dleathach an tAire Airgeadais do thabhairt isteach an dara heisiúint de Chairteacha sa bhliain 1931 agus na Cairteacha san do thabhairt amach an bhliain sin agus ina dhiaidh sin, agus tuigfear go mbaineann na Rialacha um Chairteacha Coigiltis, 1926, adubhradh, ar n-a n-atharú mar is gá, agus gur bhaineadar riamh, ar n-a n-atharú amhlaidh, leis na Cairteacha san;
(d) tuigfear é bheith dleathach an tAire Airgeadais do thabhairt isteach an tríú eisiúint de Chairteacha sa bhliain 1933 agus na Cairteacha san do thabhairt amach an bhliain sin agus ina dhiaidh sin go dtí am an Achta so do rith, agus tuigfear go mbaineann na Rialacha um Chairteacha Coigiltis, 1926, adubhradh, ar n-a n-atharú mar is gá, agus gur bhaineadar riamh, ar n-a n-atharú amhlaidh, leis na Cairteacha san;
(e) is dleathach don Aire Airgeadais leanúint, tar éis am an Achta so do rith, de Chairteacha den tríú eisiúint do thabhairt amach, agus bainfidh na Rialacha um Chairteacha Coigiltis, 1926, adubhradh, ar n-a n-atharú mar is gá, leis na Cairteacha uile den tsórt san do bhéarfar amach amhlaidh;
(f) an laigheadú do rinne an tAire Airgeadais sa bhliain 1933 ar an seilbh mhaximum de Chairteacha Coigiltis, ag laigheadú na seilbhe sin, o chúig céad aonad-Chairt go dtí trí chéad agus caoga aonad-Chairt, beidh sé, agus tuigfear go raibh sé riamh, bailidhe agus éifeachtúil agus tuigfear é do dhéanamh mar leasú ar na Rialacha um Chairteacha Coigiltis, 1926, adubhradh.
(2) Féadfaidh an tAire Airgeadais, pé uair is ceart san dar leis, rialacha (mar bhreis ar na Rialacha um Chairteacha Coigiltis, 1926) do dhéanamh i dtaobh Cairteacha Coigiltis do thabhairt amach, agus féadfaidh, leis na rialacha san, socrú do dhéanamh i dtaobh aon ní no ruda bhaineann le Cairteacha Coigiltis agus go bhfeicfear dó é bheith oiriúnach socrú do dhéanamh ina thaobh le rialacha agus, go sonnrách, féadfaidh, leis na rialacha san, leasú no atharú no ceiliúradh (i bpáirt no go hiomlán) do dhéanamh ar na Rialacha um Chairteacha Coigiltis, 1926, adubhradh.
(3) Beidh éifeacht ag na forálacha so leanas maidir le diospóidí idir an tAire Puist agus Telegrafa agus sealbhóir Cairte Coigiltis. no duine adeir é bheith i dteideal an chéanna, alos únaeracht na Cairte sin no alos an mhéide is ionaisíoctha ina thaobh, sé sin le rá:—
(a) cuirfear gach diospóid den tsórt san fé bhráid Chlárathóir na gCara-Chumann agus bhéarfaidh scisean breith uirthi;
(b) ar aon diospóid den tsórt san do chur fé bhráid an Chlárathóra san, féadfaidh dul ar aghaidh leis an gcúrsa cx parte ach é do thabhairt fógra i scríbhinn don Aire Puist agus Telegrafa á rá go bhfuil sé ar intinn san do dhéanamh;
(c) ar aon diospóid den tsórt san do bheith á héisteacht aige, beidh an Clárathóir sin i dteideal fianaise (o bhéal no i scríbhinn) do ghlacadh, fínnéithe do chur fé mhionn, fínnéithe do ghairm, a chur mar cheangal scríbhinní do thabhairt ar áird, agus na scríbhinní uile do bhéarfar ar áird do réir an cheanglais sin do léigheamh agus do scrúdú;
(d) beidh breith an Chlárathóra san ar aon diospóid den tsórt san ina breith ná beidh aon dul tháirsi agus ina ceangal ar gach páirtí;
(e) ní bheidh aon bhreith do bhéarfaidh an Clárathóir sin ar dhiospóid ar bith den tsórt san ionchurtha fé aon diúité stampa;
(f) féadfaidh an tAire Airgeadais, más oiriúnach leis é, a ordú le hordú go ndéanfaidh an Clárathóir sin táille no táillí d'éileamh alos gach diospóide den tsórt san éistfe sé agus ar a dtabharfaidh breith, agus féadfaidh an tAire sin, le haon ordú den tsórt san, a ordú cadé méid na dtáillí sin agus cé íocfaidh iad agus conus a baileofar agus a híocfar iad;
(g) féadfaidh an tAire Airgeadais, le hordú, leasú no ceiliúradh do dhéanamh, tráth ar bith, ar aon ordú bheidh déanta aige fén mír dheiridh sin roimhe seo den fho-alt so no fén mír seo;
(h) gach táille a híocfar de bhun ordú ar n-a dhéanamh ag an Aire Airgeadais fén bhfo-alt so, déanfar é d'íoc isteach sa Stát-Chiste no do chur chun tairbhe don Stát-Chiste sa tslí sin ordóidh an tAire sin, agus ní bhainfidh an Public Offices Fees Act, 1879, le haon táille den tsórt san.
Bancanna taisce iontaobhais.
31.—(1) Féadfaidh an tAire Airgeadais lá do cheapadh, le hordú, chun bheith ina lá cheaptha chun crícheanna an ailt seo agus déanfar tagairtí san alt so don lá cheaptha do léiriú mar thagairtí don lá ceapfar amhlaidh.
(2) San alt so—
cialluíonn an abairt “Coimisinéirí na bhFiach Náisiúnta” an cólucht a ghníomhuíonn i Ríocht Aontuithe na Breataine Móire agus Thuaiscirt Éireann agus ar a dtugtar the Commissioners for the Reduction of the National Debt;
cialluíonn an abairt “an tAire” an tAire Airgeadais.
(3) D'ainneoin éinní contrárdha dhó san atá sna Trustee Savings Banks Acts, 1863 to 1920, beidh éifeacht ag na forálacha so leanas an lá ceaptha agus dá éis sin, sé sin le rá:—
(a) íocfaidh iontaobhaithe gach bainc thaisce iontaobhais isteach i mBanc na hÉireann, chun creidiúna cuntais speisialta bheidh in ainm an Aire, an t-airgead uile do bheadh ortha, mara mbeadh an t-alt so, d'íoc isteach i mBanc na hÉireann in ainmneacha Choimisinéirí na bhFiach Náisiúnta de bhuadh na Trustee Savings Banks Acts, 1863 to 1920;
(b) féadfaidh an tAire socrú do dhéanamh chun an cuntas speisialta san d'oscailt ina ainm i mBanc na hÉireann, agus féadfaidh rialacháin do dhéanamh maidir le hairgead d'íoc isteach sa chuntas speisialta san de bhun an ailt seo agus maidir le hairgead do tharraing amach as agus maidir le hairgead a bheidh chun creidiúna an chuntais speisialta san do shuncáil agus, go generálta, maidir leis an gcuntas speisialta san do bhainistighe;
(c) scuirfidh alt 3 den Savings Bank Act, 1880, d'fheidhm agus d'éifeacht do bheith aige maidir le bancanna taisce iontaobhais;
(d) déanfar ús, do réir an ráta san (nach mó ná dó go seacht n-ochtú per cent. per annum) is ceart dar leis an Aire, d'íoc le hiontaobhaithe gach bainc thaisce iontaobhais ar an airgead a bheidh íoctha ag na hiontaobhaithe sin isteach sa chuntas speisialta san;
(e) féadfaidh an tAire na nithe sin agus an socrú san do dhéanamh is ceart dar leis chun daoine, ar n-a n-ainmniú aige, d'iniúchadh leabhar agus cuntas gach bainc thaisce iontaobhais agus do scrúdú modha ghnótha gach bainc aca san, agus beidh sé de dhualgas ar iontaobhaithe agus ar oifigigh gach bainc thaisce iontaobhais gach saoráid is gá, chun an iniúchta agus an scrúduithe sin do dhéanamh, do thabhairt uatha;
(f) féadfaidh an tAire, le rialacháin ar n-a ndéanamh aige fén alt so, a chur mar cheangal na tuairisceáin sin agus na cuntaisí sin a luadhfar sna rialacháin sin do thabhairt don Aire, i dtaobh gach bainc thaisce iontaobhais, na tráthanna san a luadhfar sna rialacháin sin, agus beidh sé de dhualgas ar iontaobhaithe agus ar oifigigh gach bainc thaisce iontaobhais déanamh do réir na rialachán san;
(g) beidh sé de dhualgas ar iontaobhaithe agus ar oifigigh gach bainc thaisce iontaobhais déanamh do réir na n-ordachán agus na dtreoracha san, i dtaobh bainistighe inmheánaighe an bhaine sin agus stiúrtha ghencrálta a ghnótha, is ceart dar leis an Aire do leagadh amach chun a áirithiú go ndéanfar an banc san do bhainistighe agus do stiúradh do réir an dlí bhainfidh leis.
(4) Féadfar, le rialacháin ar n-a ndéanamh ag an Aire fén bhfo-alt deiridh sin roimhe seo den alt so alos an chuntais speisialta luaidhtear sa bhfo-alt san, a fhoráil gur cead airgead a bheidh chun creidiúna an chuntais speisialta san do shuncáil tré n-a thaisciú i mBanc Taisce na Post-Oifige agus má foráltar amhlaidh leis na rialacháin sin féadfaidh na forálacha eile sin do bheith ionta is gá chun Banc Taisce na Post-Oifige d'íoc úis ar airgead a bheidh taiscithe amhlaidh, do réir an ráta san agus in aghaidh na dtréimhsí sin is gá no is oiriúnach dar leis an Aire chun na bhforálacha iomchuibhe den alt so, agus na rialachán a bheidh déanta fútha, do riaradh go héifeachtúil.
(5) Má deintear forálacha do chur, fén bhfo-alt deiridh sin roimhe seo den alt so, sna rialacháin a luaidhtear sa bhfo-alt san, beidh éifeacht ag na forálacha san d'ainneoin san do bheith contrárdha d'éinní, no buiniscionn le héinní, atá in aon achtachán dá gcuireann an tAcht so i mbaint le Banc Taisce na Post-Oifige.
Cúram agus bainistighe cánach agus diúitéthe.
32.—Deintear leis seo na cánacha agus na diúitéthe forchuirtear leis an Acht so do chur fé chúram agus bainistighe na gCoimisinéirí Ioncuim.
Gearr-theideal, léiriú, agus tosach feidhme.
33.—(1) Féadfar an tAcht Airgeadais, 1940, do ghairm den Acht so.
(2) Léireofar Cuid I den Acht so mar éinní amháin leis na hAchtanna Cánach Ioncuim, agus léireofar Cuid II den Acht so, sa mhéid go mbaineann sí le diúitéthe custum, mar éinní amháin leis na hAchtanna Custum agus, sa mhéid go mbaineann sí le diúitéthe máil, léireofar í mar éinní amháin leis na reachtanna bhaineann leis na diúitéthe máil agus le bainistighe na ndiúitéthe sin.
(3) Is tuigthe Cuid I den Acht so, lasmuich de chás dá bhforáltar a mhalairt ann go soiléir, do theacht i bhfeidhm an 6adh lá d'Abrán, 1940, agus éifeacht do bheith aige amhail ar an lá san agus ón lá san amach.
CEAD SCEIDEAL.
Diuitethe Airithe Custum.
Uimh. Thag. | An saghas earra is ionchurtha fé dhiúité | Ráta an diúité | Forálacha speisialta |
1 | Earraí tighe no tighis is dóich leis na Coimisinéirí Ioncuim do bheith déanta ar fad no go furmhór de chré agus curtha fé oibriú glónrachta no gloiníochta ach gan earraí d'áireamh is dóich leis na Coimisinéirí sin do bheith ina mbréagáin no ceaptha, déanta, agus oiriúnach chun iad d'úsáid mar dhaingneáin no mar fheistisí. | (a) Ar earraí is dóich leis na Coimisinéiri Ioncuim is gréithre buird (lasmuich de photaí té agus potaí caifé agus fós earraí bheidh, le linn a n-iomportála, gléasta ar fhrámaí miotail no gréasta le miotal)— reul an earra; | An diúité luaidhtear ag an uimhir thagartha so, is diúité é in ionad an diúité forchuirtear le halt 8 den Acht Airgid, 1934 (Uimh. 31 de 1934), agus a luaidhtear ag uimhir thagartha 34 sa Chéad Sceideal a ghabhann leis an Acht san agus in ionad an diúité forchuirtear le halt 7 den Acht Airgid, 1936 (Uimh. 31 de 1936), agus a luaidhtear ag uimhir thagartha 29 sa Chéad Sceideal a ghabhann leis an Acht san. Baineann forálacha ailt 8 den Finance Act, 1919, leis an diúité luaidhtear ag an uimhir thagartha so. Baineann an fhoráil cheadúnúcháin leis an diúité luaidhtear ag an uimhir thagartha so. |
(b) Ar photaí té agus ar photaí caifé (pé aca go n-a gclúdaigh no gan iad a hiomportálfar iad)—pé ráta aca so leanas gur as do gheobhfar, alos gach earra fé leith, an méid diúité is mó, sé sin le rá:— 75 per cent. no scilling is trí pingne an earra: | |||
(c) Ar gach earra eile— cúig scilling is dachad an céadmeáchaint. | |||
2 | Earraí, gloinithe no neaghloinithe, d'aon tsaghas aca so leanas is dóich leis na Coimisinéirí Ioncuim do bheith déanta ar fad no go furmhór de chré agus neaghlónruithe, sé sin le rá:— (a) briceanna agus bluic, (b) líneála múchán, (c) píopaí agus ceangail, (d) tíleacha urláir, (e) potaí simné, (f) potaí, bodhlaí, agus vásanna do bhláthanna agus criadha eile garnóireachta, | 75% | An diúité luaidhtear ag an uimhir thagartha so, is diúité é in ionad an diúité forchuirtear le halt 4 den Acht Airgid, 1933 (Uimh. 15 de 1933), agus a luaidhtear ag uimhir thagartha 6 i gCuid I den Chéad Sceidcal a ghabhann leis an Acht san ar n-a leasú leis an Ordú chun Diúitéthe do Ghearradh go Práinneach (Uimh. 108), 1936, do rinneadh fén Acht chun Diúitéthe do Ghearradh go Práinncach, 1932 (Uimh. 16 de 1932), agus ag uimhir thagartha 7 sa Cheathrú Sceideal a ghabhann leis an Acht Airgid, 1937 (Uimh. 18 de 1937). |
(g) gabhadáin bhrioscaí, ach gan earrí d'áireamh is dóich leis na Coimisinéirí is inmheáin, cúil, taobhanna no íochtair do ghrátaí, do ráinsí, do stóbhanna, no do mhatal-chomhlaí tighe. | Ní déanfar an diúité luaidhtear ag an uimhir thagartha so d'éileamh ná do ghearradh ar aon earra is ionchurtha fén diúité luaidhtear ag an gcéad uimhir thagartha eile sa Sceideal so. Baineann forálacha ailt S den Finance Act, 1919, leis an diúité luaidhtear ag an uimhir thagartha so. Baineann an fhoráil cheadúnúcháin leis an diúité luaidhtear ag an uimhir thagartha so. | ||
3 | Píopaí glónruithe no gloinithe ar n-a ndéanamh ar fad no go furmhór de cbré no de chriadha, agus ceangail ghlónruithe no ghloinithe (do phíopaí de shaghas ar bith) ar n-a ndéanamh ar fad no go furmhór de chré no de chriadha. | Ceithre scillinge an céadmeáchaint. | An diúité luaidhtear ag an uimhir thagartha so, is diúité é in ionad an diúité forchuirtear le halt 5 den Acht Airgid, 1937 (Uimh. 18 de 1937), agus a luaidhtear ag uimhir thagartha 27 sa Chéad Sceideal a ghabhann leis an Acht san ar n-a leasú leis an Ordú chun Diúitéthe do Ghearradh go Práinneach (Uimh. 108), 1939, do rinneadh fén Acht chun Diúitéthe do Ghearradh go Práinneach, 1932 (Uimh. 16 de 1932). Bainfidh forálacha ailt 8 den Finance Act, 1919, leis an diúité luaidhtear ag an uimhir thagartha so ach amháin go gcuirfear an abairt “the area of application of the Acts of the Oireachtas” in ionad na habairte “Great Britain and Ireland” agus fé is dá mbeadh sa Dara Sceideal a ghabhann leis an Acht san liost d'earraí gur cuireadh ráta scilling is reul i mbaint leo mar ráta thosaíochta agus go gcuirfí sa liost san na hearraí is ionchurtha fén diúité sin. Baineann an fhoráil cheadúnúcháin leis an diúité luaidhtear ag an uimhir thagartha so. |
4 | Tíleacha is dóich leis na Coimisinéirí Ioncuim do bheith déanta ar fad no go leathrannach de chré agus glónruithe. | Pé ráta aca so leanas gur as do gheobhfar, alos gach earra fé leith, an méid diúité is mó, sé sin le rá:—75 per cent. no tuistiún agus leathphingin an tíl. | An diúité forchuirtear le halt 10 den Acht Airgid, 1935 (Uimh. 28 de 1935), agus a luaidhtear ag uimhir thagartha 11 sa Chéad Sceideal a ghabhann leis an Acht san, ní héileofar ná ní gearrfar é ar aon earra is ionchurtha fén diúité luaidhtear ag an uimhir thagartha so. Baineann forálacha ailt 8 den Finance Act, 1919, leis an diúité luaidhtear ag an uimhir thagartha so. Baineann an fhoráil cheadúnúcháin leis an diúité luaidhtear ag an uimhir thagartha so. |
5 | Aon earra (nach eilimint no cumasc ceimiceach aonair agus é substainteach glan) is dóich leis an Coimisinéirí Ioncuim a húsáidtear de ghnáth mar dhí-ghalrán, cuilnimh, mílnimh, cnuimhnimh no múiscnimh agus oiriúnach chun i úsáid amhlaidh gan aon oibriú ullmhúcháin do dhéanamh uirthi no gan ach uisce do chur léi. | 331/3% | An diúité luaidhtear ag an uimhir thagartha so, is diúité é in ionad an diúité forchuirtear le halt 8 den Acht Airgid, 1934 (Uimh. 31 de 1934), agus a luaidhtear ag uimhir thagartha 12 sa Chéad Sceideal a ghabhann leis an Acht san ar n-a leasú leis an Ordú chun Diúitéthe do Ghearradh go Práinneach (Uimh. 121), 1937, do rinneadh fén Acht chun Diúitéthe do Ghearradh go Práinneach, 1932 (Uimh. 16 de 1932), sa mhéid go bhfuil an diúité deiridh sin inéilithe ar na hearraí luaidhtear i mír (a) sa dara colún den Sceideal san ag an uimhir thagartha san. Ní déanfar an diúité luaidhtear ag an uimhir thagartha so d'éileamh ná do ghearradh ar aon earra aca so leanas, sé sin le rá, formaldehíd, formailín, cuilghabhálaithe agus síolchóirithe. Baineann an fhoráil cheadúnúcháin leis an diúité luaidhtear ag an uimhir thagartha so. |
6 | Aon earra aca so leanas is barraí no gearrtha d'iarann no de chruaidh agus is dóich leis na Coimisinéirí Ioncuim do bheith d'aon tsaghas aca so leanas agus gan iad ullamh ar fad le húsáid, sé sin le rá:— (a) slata (agus ortha san dhá shlait no níos mó casta le chéile) a hiomportálfar ina gcúinní no ina bhfaideanna (díreach no eile) agus nach lugha ná trí séú-cuiddéag d'orlach agus nach mó ná orlach is trí ochtú ina dtras-tomhas, | 37½% | An diúité luaidhtear, ag an uimhir thagartha so is diúité é in ionad an diúité forchuirtear le halt 16 den Acht Airgeadais, 1938 (Uimh. 25 de 1938). Baineann forálacha ailt 8 den Finance Act, 1919, leis an diúité luaidhtear ag an uimhir thagartha so. Baineann an fhoráil cheadúnúcháin leis an diúité luaidhtear ag an uimhir thagartha so. |
(b) cearnacha (agus ortha san dhá chearnach no níos mó casta le chéile) a hiomportálfar ina gcúinní no ina bhfaideanna (díreach no eile) agus nach lugha ná ceathrú orlach agus nach mó ná orlach is ceathrú ar raimhre ar gach taobh; (c) barraí leacuithe a hiomportálfar in a bhfaideanna (díreach no eile) agus nach lugha ná orlach agus nach mó ná trí orlach ar leithead agus nach lugha ná trí séú-cuiddéag d'orlach agus nach mó ná orlach ar raimhre; (d) uillinneacha có-ionanna nach lugha ná trí cheathrú d'orlach fé thrí cheathrú d'orlach agus nach mó ná dhá orlach fé dhá orlach. | |||
7 | Páipéar, gan aon abhar ná deara clóbhuailte air, is dóich leis na Coimisinéirí Ioncuim is pár bréige (le n-a n-áirmhítear páipéar páruithe) agus gur mó ná aon phunt déag agus nach mó ná nócha punt meáchaint gach réam de ina mbeidh ceithre chéad is ochtó leathán coróinndúbalta tríocha orlach ar faid agus fiche orlach ar leithead. | 50% | An diúité luaidhtear ag an uimhir thagartha so, is diúité é i dteannta, agus ní diúité é in ionad, an diúité forchuirtear le halt 11 den Acht Airgid, 1935 (Uimh. 28 de 1935), agus a luaidhtear ag uimhir thagartha 15 sa Dara Sceideal a ghabhann leis an Acht san. Ní déanfar an diúité luaidhtear ag an uimhir thagartha so d'éileamh ná do ghearradh ar aon earra bheidh déanta de pháipéar is ionchurtha fén diúité sin ná ar aon pháipéar a bheidh, le linn a iomportála, á úsáid mar abhar pacála no fillteála d'earra eile. Beidh feidhm agus éifeacht ag na forálacha reachtúla so leanas sa tslí luaidhtear anso ina dhiaidh seo, sé sin le rá:— (a) beidh feidhm agus éifeacht ag forálacha ailt 6 den Acht Airgeadais (Có-aontú leis an Ríocht Aontuithe), 1938 (Uimh. 12 de 1938), maidir leis an diúité luaidhtear ag an uimhir thagartha so fé is dá ndeintí na hearraí is ionchurtha fén diúité sin do luadh sa dara colún den Chéad Sceideal a ghabhann leis an Acht san, agus go luadhfaí an tAcht so agus an uimhir thagartha so sa tríú colún den Sceideal san os coinne luadh na n-earraí sin sa dara colún san, agus go luadhfaí ráta ba chómhéid le trí tríochad is trian per cent. sa cheathrú colún den Sceideal san os coinne luadh na n-earraí sin sa dara colún san; (b) beidh feidhm agus éifeacht ag forálacha ailt 16 den Acht san, agus ag na rialacháin do rinneadh fén alt san, chun crícheanna an ailt sin 6 amhail bheirtear feidhm dó mar adubhradh. Bainceann an fhoráil cheadúnúcháin leis an diúité luaidhtear ag an uimhir thagartha so. |
8 | Gallúnacha agus púdair ghallúnaighe agus gach eineál abhar a húsáidtear in ionad gallúnaighe (agus ortha san táirgthe gallúnuithe as alcólanna), ach gan carbonáid naitre, siliocáid naitre, sóid loiscneach, carbonáid chail, potás loiscneach, amóin ná bórás d'áireamh nuair a hiomportálfar na substaintí sin seachas mar chuid no mar tháthchuid d'aon earra no ullamhóid. | 75% | An diúité luaidhtear ag an uimhir thagartha so, is diúité é in ionad an diúité forchuirtear le halt 4 den Acht Airgid, 1933 (Uimh. 15 de 1933), agus a luaidhtear ag uimhir thagartha 13 sa Chéad Sceideal a ghabhann leis an Acht san ar n-a leasú ag uimhir thagartha 21 sa Chéad Sceideal a ghabhann leis an Acht Airgeadais (Có-aontú leis an Ríocht Aontuithe), 1938 (Uimh. 12 de 1938), agus leis an Ordú chun Diúitéthe do Ghearradh go Práinneach (Uimh. 191), 1939, do rinneadh fén Acht chun Diúitéthe do Ghearradh go Práinneach, 1932 (Uimh. 16 de 1932). An diúité luaidhtear ag an uimhir thagartha so, is diúité é i dteannta aon diúité is inéilithe alos biotáille no sacairín a bheidh san earra no do húsáideadh chun na hearra do dhéanamh no d'ullamhú, ach is diúité é in ionad acn diúité is inéilithe alos aon táthchoda eile. An diúité forchuirtear le halt 10 den Acht Airgid, 1935 (Uimh. 28 de 1935). agus a luaidhtear ag uimhir thagartha 27 sa Chéad Sceideal a ghabhann leis an Acht san, ní héileofar ná ní gearrfar é ar aon earra is ionchurtha fén diúité luaidhtear ag an uimhir thagartha so. Beidh feidhm agus éifeacht ag na forálacha reachtúla so leanas sa tslí luaidhtear anso ina dhiaidh seo, sé sin le rá:— (a) beidh feidhm agus éifeacht ag alt 6 den Acht Airgeadais (Có-aontú leis an Ríocht Aontuithe), 1938 (Uimh. 12 de 1938), maidir leis an diúité luaidhtear ag an uimhir thagartha so fé is dá ndeintí na hearraí is ionchurtha fén diúité sin do luadh sa dara colún den Chéad Sceideal a ghabhann leis an Acht san, agus go luadhfaí an tAcht so agus an uimhir thagartha so sa tríú colún den Sceideal san os coinne luadh na n-earraí sin sa dara colún san, agus go luadhfaí ráta ba chómhéid le caoga per cent sa cheathrú colún den Sceideal san os coinne luadh na n-earraí sin sa dara colún san; (b) beidh feidhm agus éifeacht ag forálacha ailt 16 den Acht san, agus ag na rialacháin do rinneadh fén alt san, chun crícheanna an ailt sin 6 amhail bheirtear feidhm dó mar adubhradh. Baineann an fhoráil cheadúnúcháin leis an diúité luaidhtear ag an uimhir thagartha so. |
9 | (a) Abhar go gclúdach uigeach no dá éamais, ar n-a dhéanamh ar fad no go furmhór de chadás, agus is olann chadáis no ascart olna cadáis no ascart eile; (b) earraí bheidh déanta ar fad no go furmhór d'aon abhar den tsórt a luaidhtear sa mhír sin roimhe seo agus is dóich leis na Coimisinéirí Ioncuim do bheith d'aon tsaghas aca so leanas, sé sin le rá:— (i) peadanna no cuaichíní táilliúra, (ii) peadanna no cuaichíní bainne, (iii) peadanna no cuaichíní scagaire, (iv) peadanna no cuaichíní deannaigh, (v) peadanna no cuaichíní análaire, (vi) seaicéidí pneumonia, (vii) cóirithe ascairt, (viii) peadra cléithe, (ix) braithlíní luighe seola. | 50% | Ní déanfar an diúité luaidhtear ag an uimhir thagartha so d'éileamh ná do ghearradh ar aon abhar no earra do miodhachuíodh. Ní déanfar an diúité luaidhtear ag an uimhir thagartha so d'éileamh ná do ghearradh ar aon abhar no earra is ionchurtha fé aon diúité aca so leanas, sé sin le rá:— (a) an diúité forchuirtear le halt 4 den Acht Airgid, 1933 (Uimh. 15 de 1933), agus a luaidhtear ag uimhir thagartha 21 i gCuid I den Chéad Sceideal a ghabhann leis an Acht san, (b) an diúité forchuirtear le halt 10 den Acht Airgid, 1935 (Uimh. 28 de 1935), agus a luaidhtear ag uimhir thagartha 3 sa Chéad Sceideal a ghabhann leis an Acht san, (c) an diúité forchuirtear le halt 5 den Acht Airgid, 1937 (Uimh. 18 de 1937), agus a luaidhtear ag uimhir thagartha 4 sa Chéad Sceideal a ghabhann leis an Acht san. Baineann forálacha ailt 8 den Finance Act, 1919, leis an diúité luaidhtear ag an uimhir thagartha so. Baineann an fhoráil cheadúnúcháin leis an diúité luaidhtear ag an uimhir thagartha so. |
DARA SCEIDEAL.
Leasuithe ar Achtanna Airgeadais Airithe.
Cuid I.
Uimh. Thag. | An tAlt no an Sceideal a Leasuítear | Cineál an Leasuithe | Abhar Generálta an Leasuithe |
1 | Alt 22 | Mír (g) d'fho-alt (7) (eadhon, an mhír do cuireadh isteach sa bhfo-alt san le halt 6 den Acht Airgid (Diúitéthe Custum agus Máil), 1933 (Uimh. 52 de 1933), agus atá leagtha amach ag uimhir thagartha 4 sa Dara Sceideal a ghabhann leis an Acht san ar n-a leasú leis an Ordú chun Diúitéthe do Ghearradh go Práinneach (Uimh. 121), 1937, do rinneadh fén Acht chun Diúitéthe do Ghearradh go Práinneach, 1932 (Uimh. 16 de 1932)), beidh sí scriosta agus beidh an mhír seo leanas ina hionad, sé sin le rá:— “(g) aon earra (nach eilimint ná cumasc ceimiceach aonair agus é substainteach glan) is dóich leis na Coimisinéirí Ioncuim a húsáidtear de ghnáth mar dhí-ghalrán, cuilnimh, mílnimh, cnuimhnimh no múiscnimh agus atá ciriúnach chun í úsáid amhlaidh gan oibriú ullmhúcháin do dhéanamh uirthi no gan ach uisce do chur léi, ach gan aon earra aca so leanas d'áireamh, sé sin le rá, formaldehíd, formailín, cuil-ghabhálaithe, agus síol-chóirithe.” | An diúité ar phacáistí. |
Cuid II.
Uimh. Thag. | An tAlt no an Sceideal a Leasuítear | Cineál an Leasuithe | Abhar Generálta an Leasuithe |
2 | An Chéad Sceideal, uimhir thagartha 28 | I mír (c) sa dara colún ag an uimhir thagartha san 28, beidh na focail “leatháin agus leacacha cuirc” curtha i ndiaidh an fhocail “comhlaí”. | An diúité ar fhearas cuisníochta. |
TRIU SCEIDEAL.
Diuitethe Custum go mBeidh feidhm ag Forail Cheadunuchain maidir leo.
Uimh. Thag. | An tAchtachán le n-a bhForchuirtear an Diúité | Tuairisc Ghenerálta an Diúité |
1 | An tAcht Airgid, 1932 (Uimh. 20 de 1932), alt 11 agus uimhir thagartha 6 sa Chéad Sceideal, ar n-a leasú ag uimhir thagartha 15 sa Chéad Sceideal a ghabhann leis an Acht Airgeadais (Có-aontú leis an Ríocht Aontuithe), 1938 (Uimh. 12 de 1938). | An diúité ar mhálaí áirithe páipéir. |
2 | An tAcht Airgid, 1932 (Uimh. 20 de 1932), alt 11 agus uimhir thagartha 9 sa Chéad Sceideal, ar n-a leasú ag uimhir thagartha 7 sa Séú Sceideal a ghabhann leis an Acht Airgid, 1933 (Uimh. 15 de 1933). | An diúité ar chuilteanna agus ar chlúdaigh áirithe. |
3 | An tAcht Airgid, 1932 (Uimh. 20 de 1932), alt 11 agus uimhir thagartha 26 sa Chéad Sceideal. | An diúité ar chúisíní, etc., áirithe. |
4 | An tAcht Airgid (Diúitéthe Custum) (Uimh. 4), 1932 (Uimh. 34 de 1932), alt 1 agus uimhir thagartha 4 sa Chéad Sceideal, ar n-a leasú ag uimhir thagartha 3 sa Seachtú Sceideal a ghabhann leis an Acht Airgid, 1933 (Uimh. 15 de 1933). | An diúité ar spriongaí áirithe. |
5 | An tAcht Airgid (Diúitéthe Custum) (Uimh. 4), 1932 (Uimh. 34 de 1932), alt 1 agus uimhir thagartha 13 sa Chéad Sceideal. | An diúité ar leatháin luadha agus ar phíopaí luadha. |
6 | An tAcht Airgid (Diúitéthe Custum) (Uimh. 4), 1932 (Uimh. 34 de 1932), alt 3. | An diúité ar ghréisc bhealála. |
7 | An tAcht Airgid, 1933 (Uimh. 15 de 1933), alt 4 agus uimhir thagartha 2 i gCuid I den Chéad Sceideal. | An diúité ar abhair áirithe do scuaba no do scuaba urláir. |
8 | An tAcht Airgid, 1933 (Uimh. 15 de 1933), alt 4 agus uimhir thagartha 3 i gCuid I den Chéad Sceideal. | An diúité ar thochtaí áirithe agus ar chompáirteanna áirithe de thochtaí. |
9 | An tAcht Airgid, 1933 (Uimh. 15 de 1933), alt 4 agus uimhir thagartha 4 i gCuid I den Chéad Sceideal, ar n-a leasú ag uimhir thagartha 3 sa Dara Sceideal a ghabhann leis an Acht Airgid, 1938 (Uimh. 25 de 1938). | An diúité ar dhéanmhas mhiotail agus ar mhiotal leathnuithe áirithe. |
10 | An tAcht Airgid, 1933 (Uimh. 15 de 1933), alt 4 agus uimhir thagartha 10 i gCuid I den Chéad Sceideal. | An diúité ar dhalláin áirithe do bhuidéil. |
11 | An tAcht Airgid, 1933 (Uimh. 15 de 1933), alt 4 agus uimhir thagartha 17 i gCuid I den Chéad Sceideal, ar n-a leasú ag uimhir thagartha 13 sa Seachtú Sceideal a ghabhann leis an Acht Airgid, 1934 (Uimh. 31 de 1934). | An diúité ar abhar áirithe fáladóireachta. |
12 | An tAcht Airgid, 1933 (Uimh. 15 de 1933), alt 4 agus uimhir thagartha 21 i gCuid I den Chéad Sceideal. | An diúité ar pheadanna sláintíochta súghacha. |
13 | An tAcht Airgid (Diúitéthe Custum agus Máil), 1933 (Uimh. 52 de 1933), alt 4 agus uimhir thagartha 6 sa Chéad Sceideal. | An diúité ar thiormathóirí áirithe ina bhfliuchán |
14 | An tAcht Airgid, 1934 (Uimh. 31 de 1934), alt 8 agus uimhir thagartha 1 sa Chéad Sceideal. | An diúité ar choimeádáin do pháipéar no do shreangán a bhíonn in úsáid agus compáirteanna dá leithéidi. |
15 | An tAcht Airgid, 1934 (Uimh. 31 de 1934), alt 8 agus uimhir thagartha 3 sa Chéad Sceideal. | An diúité ar ghréasanna comhrann déanta de mhiotal. |
16 | An tAcht Airgid, 1934 (Uimh. 31 de 1934), alt 8 agus uimhir thagartha 11 sa Chéad Sceideal. | An diúité ar chriathra, etc., áirithe. |
17 | An tAcht Airgid, 1934 (Uimh. 31 de 1934), alt 8 agus uimhir thagartha 27 sa Chéad Sceideal ar n-a leasú le hachtacháin ina dhiaidh sin. | An diúité ar chóir áirithe leapan. |
18 | An tAcht Airgid, 1934 (Uimh. 31 de 1934), alt 8 agus uimhir thagartha 35 sa Chéad Sceideal. | An diúité ar úirlisi, etc., áirithe. |
19 | An tAcht Airgid, 1935 (Uimh. 28 de 1935), alt 10 agus uimhir thagartha 1 sa Chéad Sceideal. | An diúité ar chúlfhriotháin áirithe. |
20 | An tAcht Airgid, 1935 (Uimh. 28 de 1935), alt 10 agus uimhir thagartha 5 sa Chéad Sceideal, ar n-a leasú leis an Ordú chun Diúitéthe do Ghearradh go Práinneach (Uimh. 167), 1938, do rinneadh fén Acht chun Diúitéthe do Ghearradh go Práinneach, 1932 (Uimh. 16 de 1932). | An diúité ar fheilt, etc., áirithe. |
21 | An tAcht Airgid, 1935 (Uimh. 28 de 1935), alt 10 agus uimhir thagartha 6 sa Chéad Sceideal. | An diúité ar thimpealláin, ar theinteáin, etc., áirithe. |
22 | An tAcht Airgid, 1935 (Uimh. 28 de 1935), alt 10 agus uimhir thagartha 20 sa Chéad Sceideal. | An diúité ar strapaí, etc., áirithe. |
23 | An tAcht Airgid, 1936 (Uimh. 31 de 1936), alt 7 agus uimhir thagartha 10 sa Chéad Sceideal. | An diúité ar fhiarfháithim, etc., áirithe. |
CEATHRU SCEIDEAL.
Diuitethe Custum a Foirceanntar.
Uimh. Thag. | Na hAchtacháin le n-a bhForchuirtear no le n-a Mínítear an Diúité | Mion-innste ar an Diúité | Tuairisc Ghenerálta an Diúité |
1 | An tAcht Airgid, 1933 (Uimh. 15 de 1933), alt 4 agus uimhir thagartha 6 i gCuid I den Chéad Sceideal, ar n-a leasú leis an Ordú chun Diúitéthe do Ghearradh go Práinneach (Uimh. 108), 1936, do rinneadh fén Acht chun Diúitéthe do Ghearradh go Práinneach, 1932 (Uimh. 16 de 1932), agus ag uimhir thagartha 7 sa Cheathrú Sceideal a ghabhann leis an Acht Airgid, 1937 (Uimh. 18 de 1937). | An diúité sin a luaidhtear ag an uimhir thagartha san 6 ar n-a leasú leis an Ordú san agus ag an uimhir thagartha san 7. | An diúité ar earraí neaghlónruithe áirithe de chré. |
2 | An tAcht Airgid, 1933 (Uimh. 15 de 1933), alt 4 agus uimhir thagartha 13 i gCuid I den Chéad Sceideal a ghabhann leis an Acht san ar n-a leasú ag uimhir thagartha 21 sa Chéad Sceideal a ghabhann leis an Acht Airgeadais (Có-aontú leis an Ríocht Aontuithe), 1938 (Uimh. 12 de 1938), agus leis an Ordú chun Diúitéthe do Ghearradh go Práinneach (Uimh. 191), 1939, do rinneadh fén Acht chun Diúitéthe do Ghearradh go Práinneach, 1932 (Uimh. 16 de 1932). | An diúité sin a luaidhtear ag an uimhir thagartha san 13 ar n-a leasú ag an uimhir thagartha san 21 agus leis an Ordú san. | An diúité ar ghallúnaigh, ar phúdair ghallúnaighe agus ar abhair a húsáidtear in ionad gallúnaighe. |
3 | An tAcht Airgid, 1934 (Uimh. 31 de 1934), alt 8 agus uimhir thagartha 12 sa Chéad Sceideal, ar n-a leasú leis an Ordú chun Diúitéthe do Ghearradh go Práinneach (Uimh. 121), 1937, do rinneadh fén Acht chun Diúitéthe do Ghearradh go Práinneach, 1932 (Uimh. 16 de 1932). | An diúité luaidhtear ag an uimhir thagartha san 12 ar n-a leasú leis an Ordú san, ach sa mhéid sin amháin go bhfuil an diúité sin inéilithe ar na hearraí luaidhtear i mir (a) sa dara colún ag an uimhir thagartha san 12. | An diúité ar dhí-ghalráin, etc. |
4 | An tAcht Airgid, 1934 (Uimh. 31 de 1934), alt 8 agus uimhir thagartha 34 sa Chéad Sceideal. | An diúité luaidhtear ag an uimhir thagartha san 34. | An diúité ar earraí glónruithe áirithe de chré. |
5 | An tAcht Airgid, 1936 (Uimh. 31 de 1936), alt 7 agus uimhir thagartha 29 sa Chéad Sceideal. | An diúité luaidhtear ag an uimhir thagartha san 29. | An diúité ar earraí glónruithe áirithe de chré. |
6 | An tAcht Airgid, 1937 (Uimh. 18 de 1937), alt 5 agus uimhir thagartha 27 sa Chéad Sceideal, ar n-a leasú leis an Ordú chun Diúitéthe do Ghearradh go Práinneach (Uimh. 168), 1939, do rinneadh fén Acht chun Diúitéthe do Ghearradh go Práinneach, 1932 (Uimh. 16 de 1932). | An diúité sin a luaidhtear ag an uimhir thagartha san 27 ar n-a leasú leis an Ordú san. | An diúité ar phíopaí glónruithe agus ar chuingí glónruithe áirithe. |
7 | An tAcht Airgeadais, 1938 (Uimh. 25 de 1938), alt 16, ar n-a leasú leis an Ordú chun Diúitéthe do Ghearradh go Práinneach (Uimh. 163), 1938, agus leis an Ordú chun Diúitéthe do Ghearradh go Práinneach (Uimh. 179), 1939, agus leis an Ordú chun Diúitéthe do Ghearradh go Práinneach (Uimh. 201), 1939, do rinneadh fén Acht chun Diúitéthe do Ghearradh go Práinneach, 1932 (Uimh. 16 de 1932). | An diúité forchuirtear leis an alt san 16 ar n-a leasú leis na hOrduithe sin. | An diúité ar earraí áirithe d'iarann no de chruaidh. |
Number 14 of 1940.
FINANCE ACT, 1940.
ARRANGEMENT OF SECTIONS
Income Tax
Section | |
Exemptions and allowances consequent upon section 59 of the Air-raid Precautions Act, 1939. |
Customs and Excise
Licences to import without payment of certain customs duties. | |
Death Duties
Miscellaneous and General
Acts Referred to | |
No. 18 of 1939 | |
No. 25 of 1938 | |
No. 28 of 1925 | |
No. 21 of 1939 | |
No. 12 of 1938 | |
No. 17 of 1939 | |
No. 14 of 1931 | |
No. 18 of 1934 | |
No. 31 of 1931 | |
No. 27 of 1931 | |
No. 28 of 1935 | |
No. 20 of 1932 | |
No. 27 of 1924 | |
No. 31 of 1934 | |
No. 31 of 1936 | |
No. 15 of 1933 | |
No. 16 of 1932 | |
No. 18 of 1937 | |
No. 52 of 1933 | |
No. 34 of 1932 | |
Number 14 of 1940.
FINANCE ACT, 1940.
PART I.
Income Tax.
Income tax and sur-tax for the year 1940-41.
1.—(1) Income tax shall be charged for the year beginning on the 6th day of April, 1940, at the rate of six shillings and six pence in the pound.
(2) Sur-tax for the year beginning on the 6th day of April, 1940, 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 (including increases made by this Act) as those at which it is charged for the year beginning on the 6th day of April, 1939.
(3) The several statutory and other provisions which were in force on the 5th day of April, 1940, in relation to income tax and sur-tax and also the provisions relating to increases in the rates of sur-tax contained in this Act 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 said year beginning on the 6th day of April, 1940.
Rates of sur-tax for the year 1939-40.
2.—(1) Notwithstanding anything to the contrary contained in the Finance Act, 1939 (No. 18 of 1939), the rates at which sur-tax for the year beginning on the 6th day of April, 1939, shall be charged in respect of the income of any individual which exceeds twenty thousand pounds shall (subject to the provisions of the next following sub-section of this section) be the several rates at which sur-tax is chargeable by virtue of section 1 of the Finance Act, 1938 (No. 25 of 1938), increased, in the case of each such rate, by twenty per cent.
(2) In the case of any individual to whom the foregoing sub-section of this section applies the amount of sur-tax with which he is charged by virtue of the said sub-section shall not exceed, and shall, where necessary, be reduced to, the sum of the following amounts, that is to say:—
(a) the amount of the sur-tax which he would be liable to pay if his income had reached but had not exceeded twenty thousand pounds, and
(b) the amount by which his income exceeds twenty thousand pounds reduced by income tax at the standard rate on such excess.
Amendment of section 20 of the Finance Act, 1922.
3.—(1) Section 20 of the Finance Act, 1922, shall be construed and have effect as if paragraph (b) of sub-section (1) of the said section were deleted and the following paragraph inserted in lieu thereof, that is to say:—
“(b) which by virtue of or in consequence of any disposition made, directly or indirectly, by any person (other than a disposition made for valuable and sufficient consideration) is payable to or applicable for the benefit of any other person, but excluding any income which—
(i) arises from capital of which the disponer by the disposition has divested absolutely himself in favour of or for the benefit of the said other person, or
(ii) being payable to a person who is an individual for his own use, is so payable for a period which exceeds or may exceed six years, or
(iii) being applicable for the benefit of a named person who is an individual, is so applicable for a period which exceeds or may exceed six years.”
(2) The amendment of section 20 of the Finance Act, 1922, made by the foregoing sub-section of this section shall apply in respect of every disposition made on or after the 8th day of May, 1940, (whether before or after the passing of this Act) and shall also apply, as on and from the 6th day of April, 1947, in respect of every disposition which was made prior to the 8th day of May, 1940, and of which the effect is not spent on the 6th day of April, 1947.
Amendment of section 21 of the Finance Act, 1922.
4.—Paragraph (a) of sub-section (6) of section 21 of the Finance Act, 1922, is hereby amended by the deletion therefrom of the words and figures “which has, since the fifth day of April, nineteen hundred and fourteen, been registered under the Companies Acts, 1908 to 1917” now contained therein and the insertion in the said paragraph of the words and figures “which is a company within the meaning of the Companies (Consolidation) Act, 1908” in lieu of the said words and figures so deleted.
Deduction of tax from dividends.
5.—(1) In this section the expression “the principal enactment” means Rule 20 of the General Rules applicable to Schedules A, B, C, D and E of the Income Tax Act, 1918.
(2) The provisions of the principal enactment shall, in relation to any dividend paid, whether before or after the passing of this Act, by any body of persons, be construed as authorising the deduction of tax from the full amount paid out of profits and gains of the said body which—
(a) have been charged to tax, or
(b) would fall, under the provisions of the Income Tax Acts, to be included in computing the liability of the said body to assessment to tax for any year if the said provisions required the computation to be made by reference to the profits and gains of that year and not by reference to those of any other year or period.
(3) For all the purposes of the Income Tax Acts the amount of any dividend paid, whether before or after the passing of this Act, by any body of persons from which a deduction of tax is authorised by the principal enactment, as amended by the provisions contained in the next preceding sub-section of this section, shall be deemed to be income of such amount as would, after such deduction of tax as is so authorised, be equal—
(a) if tax is deducted from such dividend, to the net amount received, and
(b) in every other case, to the amount received.
(4) Section 13 of the Finance Act, 1925 (No. 28 of 1925), shall have effect in relation to dividends with due regard to the provisions contained in the next preceding sub-section of this section.
Amendment of section 21 of the Finance Act, 1920.
6.—Section 21 of the Finance Act, 1920, is hereby amended by the addition at the end of the said section of the following sub-section, that is to say:—
“(5) Where, for any year of assessment, two or more individuals are or would, but for the provisions of this sub-section, be entitled under this section to relief in respect of the same child, the following provisions shall have effect, that is to say:—
(a) only one deduction under this section shall be allowed in respect of such child;
(b) where such child is maintained by one parent only, that parent only shall be entitled to claim such deduction;
(c) where such child is maintained jointly by both parents, each parent shall be entitled to claim such part of such deduction as is proportionate to the amount expended by him or her on the maintenance of such child;
(d) in ascertaining for the purposes of this sub-section whether a parent maintains a child and, if so, to what extent, any payment made by such parent for or towards the maintenance of such child which such parent is entitled to deduct in computing his or her total income for the purposes of the Income Tax Acts shall be deemed not to be a payment for or towards the maintenance of such child.”
Amendment of section 32 of the Finance Act, 1921.
7.—Section 32 of the Finance Act, 1921, is hereby amended by the deletion therefrom of paragraph (b) of sub-section (3) and the substitution in lieu of the paragraph so deleted of the following paragraph, that is to say:—
“(b) the fund has for its sole purpose the provision of annuities for all or any of the following persons in the events respectively specified, that is to say, for persons employed in the trade or undertaking, either on retirement at a specified age, or on becoming incapacitated at some earlier age, or for the widows, children, or dependants of persons who are or have been so employed, on the death of those persons.”
Exemptions and allowances consequent upon section 59 of the Air-raid Precautions Act, 1939.
8.—(1) Exemption shall be granted from tax under Schedule A of the Income Tax Act, 1918, in respect of any hereditament which is not let in whole or in part and, pursuant to sub-section (3) of section 59 of the Air-raid Precautions Act, 1939 (No. 21 of 1939), is not rated.
(2) Where in ascertaining under the Valuation Acts the valuation of a hereditament which is a mill, factory, or other similar premises, no regard is, pursuant to sub-section (2) of section 59 of the Air-raid Precautions Act, 1939 (No. 21 of 1939), to be had to any room or other part of such hereditament or to any structural alterations or improvements to such hereditament, the amount of any deduction to be allowed under Rule 5 of the Rules applicable to Cases I and II of Schedule D of the Income Tax Act, 1918, shall be increased by an amount equal to one-sixth of the difference between the annual value of such hereditament and the annual value of such hereditament estimated on the basis that regard is to be had to (as the case may be) such room or other part or such structural alterations or improvements.
PART II.
Customs and Excise.
Imposition of duties in the First Schedule.
9.—(1) There shall be charged, levied, and paid on every of the articles mentioned in the second column of the First Schedule to this Act imported on or after the 9th day of May, 1940, a duty of customs at the rate stated in the third column of the said First Schedule opposite the mention of the article in the said second column.
(2) Where a percentage is stated in the third column of the First Schedule to this Act opposite the mention of any article in the second column of the said First Schedule, such statement shall be construed as meaning a rate of duty equal to that percentage of the value of such article.
(3) Wherever it is stated without qualification in the fourth column of the First Schedule to this Act that the provisions of section 8 of the Finance Act, 1919, apply to a duty mentioned in that Schedule, the provisions of the said section 8 shall apply to that duty with the substitution of the expression “the area of application of the Acts of the Oireachtas” for the expression “Great Britain and Ireland” and as though the articles chargeable with the said duty were mentioned in the Second Schedule to the said Finance Act, 1919, in the list of goods to which two-thirds of the full rate is made applicable as a preferential rate.
(4) Wherever it is stated in the fourth column of the First Schedule to this Act that the licensing provision applies to a particular duty mentioned in that Schedule, the following provision shall apply and have effect in relation to that duty, that is to say:—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 said duty any articles chargeable with 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).
(5) Subject to the provisions of the two next preceding sub-sections of this section, the provisions (if any) set forth in the fourth column of the First Schedule to this Act at any reference number in that Schedule shall have effect in respect of the duty mentioned at that reference number.
Excise duty on cider and perry.
10.—(1) There shall, as on and from the 9th day of May, 1940, be charged, levied, and paid on all cider or perry made in the State and sold or kept for sale in the State a duty of excise (in this section referred to as cider duty) at the rate of one shilling the gallon.
(2) Cider duty shall not be charged or levied on any cider or perry which—
(a) formed part of the stock of any person (not being the maker of such cider or perry) at midnight on the 8th day of May, 1940, or
(b) is shown to the satisfaction of the Revenue Commissioners to have been exported or to have been shipped for use as ships' stores.
(3) There shall, as on and from the 9th day of May, 1940, be charged, levied, and paid a duty of excise (in this section referred to as cider licence duty) of ten shillings on a licence to be taken out annually by every person who makes cider or perry for sale.
(4) The Revenue Commissioners may exempt from the obligation to take out a licence under sub-section (3) of this section any person (in this section referred to as an exempted person) who shows to the satisfaction of the Revenue Commissioners that his main source of livelihood is the cultivation of land for his own profit and that he does not carry on regularly the business of selling cider or perry.
(5) If any person, other than an exempted person or the holder of a licence under sub-section (3) of this section for the time being in force, makes cider or perry for sale, he shall be guilty of an offence under this sub-section and shall be liable on summary conviction thereof to an excise penalty of five hundred pounds and any article in respect of which such offence is committed shall be forfeited.
(6) The Revenue Commissioners may make regulations for securing and collecting cider duty and cider licence duty and, in particular,—
(a) for requiring and verifying particulars of output, stocks, and sales of cider or perry,
(b) for the registration of persons by whom and premises at which cider or perry is made or sold,
(c) for providing for such facilities as may be necessary or desirable in relation to the bottling or rebottling of cider or perry or the sale of cider or perry to dealers,
(d) for regulating the issue, duration, and renewal of the licences on which cider licence duty is payable, and
(e) for applying to cider duty or cider licence duty and to the making, sale, or delivery of cider or perry any enactment for the time being in force relating to any duty of excise or to persons carrying on any trade which is for the time being subject to the law of excise.
(7) If any person contravenes (whether by act or omission) any regulation made by the Revenue Commissioners under the next preceding sub-section of this section, he shall be guilty of an offence under this sub-section and shall be liable on summary conviction thereof to an excise penalty of five hundred pounds and any article in respect of which such offence is committed shall be forfeited.
(8) Any officer of the Revenue Commissioners may at any reasonable time enter any premises or place in which cider or perry is made or is sold or kept for sale with a view to seeing whether the provisions of this section as to cider duty or any regulations made in pursuance of those provisions are being complied with, and, if any person prevents or obstructs such entry, such person shall be guilty of an offence under this sub-section and shall be liable on summary conviction thereof to an excise penalty of twenty pounds.
Customs duty on cider and perry.
11.—(1) In lieu of the present customs duties on cider and perry, there shall be charged, levied, and paid on all cider and perry imported on or after the 9th day of May, 1940, a duty of customs at the rate of five shillings the gallon.
(2) Any article on which the duty imposed by this section is charged and paid shall not also be chargeable with duty in respect of any sugar or other sweetening matter contained in the article.
(3) The provisions of section 6 of the Finance (Agreement with United Kingdom) Act, 1938 (No. 12 of 1938), shall apply and have effect in relation to the duty imposed by this section as if the articles chargeable with that duty were mentioned in the second column of the First Schedule to the said Act, and this section were mentioned in the third column of the said Schedule opposite the mention of the said articles in the said second column, and the rate of three shillings the gallon were specified in the fourth column of the said Schedule opposite the mention of the said articles in the said second column.
Duty on licences for export of salmon and trout.
12.—(1) There shall be charged, levied, and paid on the occasions hereinafter mentioned, on and by every person who takes out or renews on or after the 9th day of May, 1940, pursuant to section 44 of the Fisheries Act, 1939 (No. 17 of 1939), a licence for the export of salmon and trout for sale, an excise duty of one pound in respect of every licence so taken out or renewed.
(2) The duty imposed by this section in respect of any licence shall be charged, levied, and paid at the time of taking out such licence and also on every renewal of such licence.
(3) The duty imposed by this section in respect of any licence shall be paid and collected by means of stamps denoting the amount of such duty impressed on such licence and the Stamp Duties Management Act, 1891, shall apply to such duty and stamps.
(4) It shall not be lawful to issue a licence in respect of which the duty imposed by this section is payable unless or until such licence has been duly stamped under this section in respect of such duty, and every person who issues a licence in contravention of this section shall be guilty of an offence under this section and shall be liable on summary conviction thereof to an excise penalty of five pounds.
Termination of the duty on butter.
13.—The duty of customs on butter which was imposed by section 1 of the Finance (Customs Duties) Act, 1931 (No. 14 of 1931), and of which the rate was increased by section 1 of the Finance (Customs Duties) Act, 1934 (No. 18 of 1934), shall not be charged or levied on any butter imported on or after the 5th day of June, 1940.
Amendment of section 16 of the Finance Act, 1932.
14.—The duty imposed by section 16 of the Finance Act, 1932 (No. 20 of 1932), shall not be charged or levied on any article which is a cinematograph or an accessory or component part of a cinematograph.
Amendment of section 41 of the Finance Act, 1932.
15.—Section 41 of the Finance Act, 1932 (No. 20 of 1932), shall have effect in relation to beer brewed in the year beginning on the 1st day of July, 1940, and in relation to beer brewed in any year beginning on any subsequent 1st day of July as if the reference now contained in the said section to a rate of five shillings per standard barrel were a reference to a rate of ten shillings per standard barrel.
Registered book-making premises duty.
16.—(1) Where the excise duty of twenty pounds imposed by section 18 of the Finance Act, 1931 (No. 31 of 1931), and thereby made payable on the registration and also on every renewal of the registration of any premises in the register of book-making offices kept by the Revenue Commissioners in pursuance of the Betting Act, 1931 (No. 27 of 1931), has been paid in respect of the registration or the renewal of the registration of any premises in the said register for any year, the said excise duty shall not be charged or levied on any subsequent registration, taking effect within the said year, of the said premises in the said register.
(2) In this section the word “year” means a period of twelve months beginning on any 1st day of December.
Rebate on hard pressed tobacco.
17.—(1) In this section the expression “hard pressed tobacco” means tobacco of the kind commonly known as hard pressed and, in particular and without prejudice to the generality of the foregoing, the said expression—
(a) includes tobacco of the kinds commonly known as plug, roll, twist, coil, and bar, and
(b) does not include tobacco of the kinds commonly known as cut plug, flakes, and mixtures.
(2) If any licensed manufacturer of tobacco shows to the satisfaction of the Revenue Commissioners that he has, on or after the 1st day of August, 1940, sold and sent out for use within the State any hard pressed tobacco manufactured by him from unmanufactured tobacco on which duty has been paid, such manufacturer shall be entitled to receive a rebate at the rate of one shilling and fourpence per pound on such hard pressed tobacco.
(3) The Revenue Commissioners may make regulations for giving effect to the provisions of this section and, in particular, for providing for repayments and adjustments of rebates under this section in cases where drawback is claimed and allowed on the relevant tobacco or such tobacco is returned to the premises of the manufacturer by whom it was manufactured or of another manufacturer.
(4) If any person, for the purpose of obtaining, for himself or for another person, a rebate under this section, makes (whether in a return relating to such rebate or otherwise than in any such return) a statement or representation which is to his knowledge false or misleading, he shall be guilty of an offence under this section and shall be liable on summary conviction thereof to an excise penalty of five hundred pounds or, at the discretion of the court, to imprisonment for any term not exceeding six months.
Amendment of section 21 of the Finance Act, 1935.
18.—Section 21 of the Finance Act, 1935 (No. 28 of 1935), is hereby amended in the following respects and shall be construed and have effect accordingly, that is to say:—
(a) by the deletion of sub-section (11) of the said section and the insertion in the said section of the following sub-section in lieu of the said sub-section so deleted, that is to say:—
“(11) The Revenue Commissioners may make regulations for giving effect to the provisions of this section and, in particular, for—
(a) regulating the issue, duration, and renewal of the licences on which the said licence duty is payable,
(b) governing the sale, delivery, storage, and use of hydrocarbon oil chargeable with either the said customs duty or the said excise duty,
(c) requiring a person who is the holder of a licence taken out under this section or who stores, sells, or uses any hydrocarbon oil chargeable with either the said customs duty or the said excise duty to keep in a specified manner specified accounts and records relating to such hydrocarbon oil, to preserve for a specified period all books and documents relating to the purchase, receipt, sale, and disposal by him of such hydrocarbon oil, and to allow any officer of the Revenue Commissioners to inspect and to take copies of such accounts, records, books, and documents,
(d) applying to the said customs duty, the said excise duty, and the said licence duty or any of them and to the sale, delivery, storage, and use of hydrocarbon oil chargeable with either the said customs duty or the said excise duty any enactment for the time being in force relating to any duty of excise or of customs or to persons carrying on any trade which is for the time being subject to the law of excise.”
(b) by the deletion of sub-section (12) of the said section and the insertion in the said section of the following sub-section in lieu of the said sub-section so deleted, that is to say:—
“(12) If any person—
(a) contravenes, whether by act or omission, any provision of this section, or
(b) delivers a certificate under sub-section (7) of this section which to his knowledge is false or misleading in any material particular, or
(c) contravenes, whether by act or omission, a condition imposed or a regulation made by the Revenue Commissioners under this section, or
(d) obstructs or interferes with a member of the Gárda Síochána in the execution of any power conferred on such member by this section, or
(e) obstructs or interferes with an officer of the Revenue Commissioners in the execution of any power conferred on such officer by this section or by any regulation made under this section, such person shall be guilty of an offence under this section and shall be liable, at the option of the Revenue Commissioners, to a penalty, under the law relating to customs or the law relating to excise (as the case may be), either equal to three times the value of the hydrocarbon oil (including the duty thereon) in respect of which the offence was committed or of one hundred pounds and, in addition, the said oil shall be forfeited.”
(c) by the deletion from sub-section (15) of the said section of the definition of motor vehicle now contained in that sub-section and the insertion therein of the following definition in lieu of the said definition so deleted, that is to say:—
“the expression ‘motor vehicle’ means a mechanically propelled vehicle which is designed, constructed, and suitable for use on roads and which derives its motive power from an internal combustion engine, but does not include a tractor which is constructed or adapted for use for agricultural purposes not involving substantial use on a public road and which has been and is being used exclusively for such purposes”.
Amendments of certain Finance Acts.
19.—(1) Every Act mentioned at the head of a Part of the Second Schedule to this Act shall be amended as follows, that is to say, every section, schedule, or reference number of or in such Act which is mentioned in the second column of the said Part of the said Schedule shall be amended in the manner stated in the third column of the said Part of the said Schedule opposite the mention of such section, schedule, or reference number (as the case may be) in the said second column.
(2) Every amendment which is so stated as aforesaid in the Second Schedule to this Act shall have effect as on and from the 9th day of May, 1940.
(3) The particulars stated in the fourth column of the Second Schedule to this Act are inserted in the said Schedule solely to facilitate the identification of the duties respectively affected by the several amendments mentioned in the said Schedule, and accordingly nothing contained in the said fourth column shall affect the construction of this section or the said Schedule or operate to extend, limit, or control the extent or effect of any amendments mentioned in the said Schedule.
Licences to import without payment of certain customs duties.
20.—(1) 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 any articles chargeable with a duty imposed by an enactment mentioned in the second column of the Third Schedule to this Act 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).
(2) The particulars stated in the third column of the Third Schedule to this Act are inserted in the said Third Schedule solely to facilitate the identification of the duties respectively imposed by the enactments mentioned in the second column of the said Third Schedule, and accordingly nothing contained in the said third column shall affect the construction of this section or the said Third Schedule.
Termination of certain customs duties.
21.—(1) The several duties mentioned in the third column of the Fourth Schedule to this Act and respectively imposed by the enactments mentioned in the second column of the said Schedule shall not be charged or levied on any articles imported on or after the 9th day of May, 1940.
(2) Notwithstanding anything contained in section 16 of the Finance Act, 1938 (No. 25 of 1938), or this section or at reference number 7 in the Fourth Schedule to this Act, the duty imposed by section 11 of the Finance Act, 1932 (No. 20 of 1932), and mentioned at reference number 30 in the First Schedule to that Act shall continue to be charged, levied, and paid in like manner as immediately before the 9th day of May, 1940.
(3) The particulars stated in the fourth column of the Fourth Schedule to this Act are inserted in the said Schedule solely to facilitate identification of the several duties mentioned in the third column of the said Schedule, and accordingly nothing contained in the said fourth column shall affect the construction or limit or control the operation of this section and the second and third columns of the said Schedule.
Powers of members of the Defence Forces.
22.—Every member of the Defence Forces who is authorised by the Revenue Commissioners to act as an officer of customs and excise under this section shall have and possess and may use and exercise all the powers, authorities, and privileges which are conferred on or vested in an officer of customs and excise by the Customs Consolidation Act, 1876, or any other Act now in force or hereafter to be passed relating to the customs, but so far only as such powers, authorities, or privileges relate to any one or more of the following matters, that is to say:—
(a) the boarding, search, examination, seizure, or detention of any vessel, boat, motor vehicle, aircraft, cart, carriage, or other conveyance;
(b) the searching of persons found in any such conveyance or requiring the production by any person so found of documents and papers;
(c) the hauling on shore or mooring of vessels or boats engaged in the prevention of smuggling;
(d) the patrolling and passing freely along or over any part of the coast or of the shores and banks of any river, creek, or inlet, or on, over, or along any railway;
(e) the seizure or detention of goods;
(f) the search, interrogation, or arrest, of suspected persons;
(g) the prosecution of persons charged with offences.
PART III.
Death Duties.
Amendment of section 2 (1) of the Finance Act, 1894.
23.—(1) In this section—
the word “disposition” includes any trust, covenant, agreement, or arrangement;
the expression “subject matter” includes any annual or periodical payment made or payable under or by virtue of the disposition in relation to which the said expression is used;
the expression “property derived from the deceased” means any property which—
(a) was the subject matter of a disposition made by the deceased, either by himself alone or in concert or by arrangement with any other person, otherwise than for full consideration in money or money's worth paid to him for his own use or benefit, or
(b) represented any of the subject matter of such a disposition, whether directly or indirectly and whether by virtue of one or more intermediate dispositions, and whether any such intermediate disposition was or was not for full or partial consideration.
(2) Paragraph (d) of sub-section (1) of section 2 of the Finance Act, 1894, shall have effect in relation to an annuity or other interest which was purchased or provided wholly or in part by any person who was at any time entitled to, or amongst whose resources, there was at any time included, any property derived from the deceased either—
(a) as if the said annuity or other interest, as of its actual amount, had been provided by the deceased, or
(b) in a case in which it is proved, to the satisfaction of the Revenue Commissioners, that the application of all the property derived from the deceased would have been insufficient to provide the whole of the said annuity or other interest, as if—
(i) the said annuity or other interest had been provided by the deceased, and
(ii) the amount of the said annuity or other interest were the actual amount thereof reduced to an extent proportionate to the insufficiency proved as aforesaid.
(3) In the application of the foregoing sub-section of this section, there shall be excluded from the property derived from the deceased any part thereof as to which it is proved to the satisfaction of the Revenue Commissioners that the disposition of which it, or the property which it represented, was the subject matter was not made with reference to, or with a view to enabling or facilitating, the purchase or provision of the annuity or other interest or the recoupment in any manner of the cost thereof.
(4) For the purpose of section 4 of the Finance Act, 1894, the deceased shall be deemed to have had an interest in any property included, by virtue of this section in the property passing on the death of the deceased.
(5) The provisions contained in this section shall have effect in respect of every case in which the death of the deceased occurred on or after the 8th day of May, 1940.
Amendment of section 2 (2) of the Finance Act, 1894.
24.—(1) In this section the expression “the principal sub-section” means sub-section (2) of section 2 of the Finance Act, 1894, as amended by section 32 of the Finance Act, 1924 (No. 27 of 1924).
(2) In the case of any person dying on or after the 8th day of May, 1940, the exemption from estate duty applicable by virtue of the principal sub-section in respect of settled movable property situate outside the State shall not apply in respect of any such property passing on such death where, at the date (whether before or after the passing of this Act) when the disposition under which the property passes took effect, the disponer was domiciled in the State or in the area now comprised in the State or where the said disposition was made, directly or indirectly, on behalf of or at the expense of or out of funds provided by a person who at the said date was domiciled as aforesaid.
(3) Notwithstanding the provisions contained in the next preceding sub-section of this section, the exemption from estate duty applicable by virtue of the principal sub-section in respect of settled movable property situate outside the State shall be deemed to apply in relation to the death of the disponer (but not in relation to any other death) where—
(a) the disponer dies domiciled outside the State, and
(b) the disposition constitutes an immediate gift inter vivos made by the disponer within three years of his death or constitutes a gift (whenever made) of property of which bona fide possession and enjoyment was not immediately assumed by the donee and thenceforward retained to the entire exclusion of the disponer or of any benefit to him by contract or otherwise, and
(c) estate duty would, having regard to the provisions contained in the said next preceding sub-section, be chargeable on the death of the disponer.
Amendment of section 7 of the Finance Act, 1894.
25.—(1) In this section—
the word “disposition” includes any trust, covenant, agreement, or arrangement;
the expression “subject matter” includes any annual or periodical payment made or payable under or by virtue of the disposition in relation to which the said expression is used;
the expression “property derived from the deceased” means any property which—
(a) was the subject matter of a disposition made by the deceased, either by himself alone or in concert or by arrangement with any other person, otherwise than for full consideration in money or money's worth paid to him for his own use or benefit, or
(b) represented any of the subject matter of such a disposition, whether directly or indirectly and whether by virtue of one or more intermediate dispositions, and whether any such intermediate disposition was or was not for full or partial consideration.
(2) Any allowance which, but for this sub-section, would be made under sub-section (1) of section 7 of the Finance Act, 1894, for a debt incurred by the deceased as mentioned in paragraph (a) of the said sub-section (1) or for an incumbrance created by a disposition made by the deceased as therein mentioned shall be subject to abatement to an extent proportionate to the value of any of the consideration given therefor which consisted of—
(a) property derived from the deceased, or
(b) consideration (not being property derived from the deceased) given by any person who was at any time entitled to, or amongst whose resources there was at any time included, any property derived from the deceased.
(3) In the application of sub-section (2) of this section to a case in which the whole or a part of the consideration given consisted of such consideration as is mentioned in paragraph (b) of the said sub-section (2) and as to which it is proved to the satisfaction of the Revenue Commissioners that the value of the consideration given or the said part thereof (as the case may be) exceeded that which could have been rendered available by application of all the property derived from the deceased (other than such, if any, of that property as is included in the consideration given or as to which it is proved to the satisfaction of the Revenue Commissioners that the disposition of which it, or the property which it represented, was the subject matter was not made with reference to, or with a view to enabling or facilitating, the provision of the consideration or the recoupment in any manner of the cost thereof), no abatement shall be made in respect of the excess.
(4) The following property, that is to say—money or money's worth which is paid or applied by the deceased less than three years before the death either—
(a) in or towards satisfaction or discharge of a debt or incumbrance in respect of which sub-section (2) of this section would have had effect on the death if the debt or incumbrance had not been satisfied or discharged, or
(b) in reduction of a debt or incumbrance in respect of which the said sub-section (2) has effect on the death, shall be treated as property deemed to be included in the property passing on the death by virtue of paragraph (c) of sub-section (1) of section 2 of the Finance Act, 1894, and estate duty shall, notwithstanding anything contained in section 3 of that Act, be payable in respect thereof accordingly.
(5) The provisions contained in this section shall have effect in respect of every case in which the death of the deceased occurred on or after the 8th day of May, 1940.
Deduction from estate duty in certain cases.
26.—(1) Where, in the case of a person dying on or after the 1st day of April, 1939, the Revenue Commissioners are satisfied that, under the provisions of section 38 of the enactment now in force in Great Britain and there known as the Finance Act, 1924, any relief from estate duty payable in Great Britain by reason of the death of such person is given in respect of property situate in Great Britain and passing on such death, the Revenue Commissioners shall, in lieu of and not in addition to any allowance to be made by virtue of paragraph (b) of Part II of the Schedule to the Double Taxation (Relief) Order (No. 1), 1923, allow to be deducted from the estate duty under their care and management which is payable by reason of the said death and in respect of the said property the like amount as would, if the said relief had not been given and this section had not been enacted, be deductible from that estate duty by virtue of the said paragraph (b).
(2) Where, in the case of a person dying on or after the 1st day of April, 1939, the Revenue Commissioners are satisfied that, under the provisions of section 9 of the enactment now in force in Northern Ireland and there known as the Finance Act (Northern Ireland), 1924, any relief from estate duty payable in Northern Ireland by reason of the death of such person is given in respect of property situate in Northern Ireland and passing on such death, the Revenue Commissioners shall, in lieu of and not in addition to any allowance to be made by virtue of paragraph (b) of Part II of the Schedule to the Double Taxation (Relief) Order (No. 1), 1923, allow to be deducted from the estate duty under their care and management which is payable by reason of the said death and in respect of the said property the like amount as would, if the said relief had not been given and this section had not been enacted, be deductible from that estate duty by virtue of the said paragraph (b).
PART IV.
Miscellaneous and General.
Transfer of money from the Road Fund to the Exchequer.
27.—With a view to providing moneys to meet general charges which will fall upon the Central Fund, the sum of one hundred and fifty 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, 1941, and in such manner as the Minister for Finance shall direct.
Judgments for the recovery of a tax or duty.
28.—(1) Where, in any proceedings (whether instituted before or after the passing of this Act) for the recovery of a tax or duty under the care and management of the Revenue Commissioners, judgment is given (whether before or after the passing of this Act) against the person against whom such proceedings are brought and such judgment provides for the arrest and imprisonment of that person and a sum is accepted (whether before or after the passing of this Act) on account or in part payment of the amount for which such judgment was given,—
(a) such acceptance shall not prevent or prejudice the recovery under such judgment of the balance remaining unpaid of the said amount, and
(b) such judgment shall be capable of being executed and enforced in respect of such balance as fully in all respects and by the like means as if such balance were the amount for which such judgment was given, and
(c) the law relating to the execution and enforcement of such judgment shall apply and have effect in respect of such balance accordingly, and
(d) a certificate by a secretary or an assistant-secretary of the Revenue Commissioners stating the amount of such balance shall, for the purposes of the enforcement and execution of such judgment, be conclusive evidence of the amount of such balance.
(2) In this section the word “judgment” includes any order or decree.
The Post Office Savings Bank.
29.—(1) Until the Oireachtas otherwise provides, the statutes and statutory orders and regulations relating to the Post Office Savings Bank of the late United Kingdom of Great Britain and Ireland (in this section referred to as the British Post Office Savings Bank) which were in force immediately before the establishment of Saorstát Eireann shall (save as is otherwise provided by this section) apply and be deemed always to have applied, with the necessary modifications (including in particular the substitution, where appropriate, of the Minister for Finance for the National Debt Commissioners), to the Post Office Savings Bank (in this section referred to as the Irish Post Office Savings Bank) formerly carried on by or under the authority of the Government of Saorstát Eireann and, since the enactment of the Constitution, carried on by or under the authority of the Government.
(2) Notwithstanding anything contained in the foregoing sub-section of this section, modifications which have been made since the establishment of Saorstát Eireann in the administration of the Irish Post Office Savings Bank, and in particular modifications in relation to limitations on the amounts of deposits, or in relation to withdrawals, or in relation to deposits by means of postage stamps and savings stamps, shall be deemed to be and always to have been lawful and valid, notwithstanding that such modifications may not have been authorised by the statutes, orders, and regulations applied by the said foregoing sub-section or may not have been made in the manner prescribed by those statutes, orders, and regulations.
(3) Nothing in this section shall operate to render obligatory on the Irish Post Office Savings Bank the provision of services or the undertaking of business of any class provided or undertaken by the British Post Office Savings Bank before the establishment of Saorstát Eireann but not heretofore provided or undertaken by the Irish Post Office Savings Bank.
Savings certificates.
30.—(1) In order to remove doubts it is hereby declared and enacted as follows, that is to say:—
(a) the Savings Certificates Rules, 1926, made by the Minister for Finance on the 3rd day of December, 1926, shall be and be deemed always to have been valid and effective;
(b) all Certificates of the first issue issued under the said Savings Certificates Rules, 1926, or deemed by those Rules to have been issued thereunder, shall be deemed to have been lawfully issued and the extensions made by the Minister for Finance in the years 1928 and 1933 respectively of the period of such Certificates shall be deemed to have been lawful and effective;
(c) the introduction by the Minister for Finance in the year 1931 of the second issue of Certificates and the issue in that year and subsequent years of such Certificates shall be deemed to have been lawful, and the said Savings Certificates Rules, 1926, shall be deemed to apply and always to have applied, with the necessary modifications, to such Certificates;
(d) the introduction by the Minister for Finance in the year 1933 of the third issue of Certificates and the issue in that year and subsequent years up to the passing of this Act of such Certificates shall be deemed to have been lawful, and the said Savings Certificates Rules, 1926, shall be deemed to apply and always to have applied, with the necessary modifications, to such Certificates;
(e) it shall be lawful for the Minister for Finance to continue, after the passing of this Act, to issue Certificates of the third issue, and the said Savings Certificates Rules, 1926, shall apply, with the necessary modifications, to all such Certificates so issued;
(f) the reduction made by the Minister for Finance in the year 1933 of the maximum holding of Savings Certificates from five hundred unit Certificates to three hundred and fifty unit Certificates shall be and be deemed always to have been valid and effective and shall be deemed to have been made by way of amendment of the said Savings Certificates Rules, 1926.
(2) The Minister for Finance may, whenever he so thinks proper, make rules (in addition to the Savings Certificates Rules, 1926) in relation to the issue of Savings Certificates and may by such rules make provision for any matter or thing relating to Savings Certificates for which it appears to him to be expedient to make provision by rules and, in particular, may by such rules amend, vary, or revoke (wholly or partially) the said Savings Certificates Rules, 1926.
(3) The following provisions shall have effect in relation to disputes arising between the Minister for Posts and Telegraphs and the holder of, or a person claiming to be entitled to, a Savings Certificate as to the ownership of such Certificate or the amount repayable in respect thereof, that is to say:—
(a) every such dispute shall be referred to and determined by the Registrar of Friendly Societies;
(b) on any such dispute being so referred, the said Registrar may proceed in the matter ex parte subject to his giving to the Minister for Posts and Telegraphs notice in writing of his intention so to do;
(c) on the hearing of any such dispute the said Registrar shall be entitled to receive evidence (whether oral or written), to administer oaths to witnesses, to summon witnesses, to require the production of documents, and to read and examine all documents produced to him;
(d) the award of the said Registrar on any such dispute shall be final and binding on all parties;
(e) no award of the said Registrar on any such dispute shall be chargeable with any stamp duty;
(f) the Minister for Finance may by order, if he so thinks fit, direct that there shall be charged by the said Registrar a fee or fees in respect of every such dispute heard and determined by him, and the said Minister may by any such order prescribe the amount of such fees, the persons by whom such fees shall be paid, and the manner in which such fees shall be collected and paid;
(g) the Minister for Finance may, at any time, by order amend or revoke any order made by him under the next preceding paragraph of this sub-section or under this paragraph;
(h) every fee paid in pursuance of an order made by the Minister for Finance under this sub-section shall be paid into or disposed of for the benefit of the Exchequer in such manner as the said Minister shall direct, and the Public Offices Fees Act, 1879, shall not apply to any such fee.
Trustee savings banks.
31.—(1) The Minister for Finance may by order appoint a day to be the appointed day for the purposes of this section and references in this section to the appointed day shall be construed as referring to the day so appointed.
(2) In this section—
the express ion “the National Debt Commissioners” means the body functioning in the United Kingdom of Great Britain and Northern Ireland and known as the Commissioners for the Reduction of the National Debt;
the expression “the Minister” means the Minister for Finance.
(3) As on and from the appointed day the following provisions shall have effect notwithstanding anything to the contrary contained in the Trustee Savings Banks Acts, 1863 to 1920, that is to say:—
(a) the trustees of every trustee savings bank shall pay into the Bank of Ireland to a special account in the name of the Minister all moneys which, but for this section, they would be required by the Trustee Savings Banks Acts, 1863 to 1920, to pay into the Bank of Ireland in the names of the National Debt Commissioners;
(b) the Minister may make provision for the opening of the said special account in his name in the Bank of Ireland and may make regulations for the payment of moneys into that special account in pursuance of this section and the withdrawal of moneys therefrom and for the investment of moneys to the credit of the said special account and generally for the management of the said special account;
(c) section 3 of the Savings Bank Act, 1880, shall cease to apply or have effect in relation to trustee savings banks;
(d) there shall be paid to the trustees of every trustee savings bank interest at such rate (not exceeding two and seven-eighths per cent, per annum) as the Minister shall think proper on the moneys paid by such trustees into the said special account;
(e) the Minister may take such steps and make such arrangements as he thinks proper for the inspection, by persons nominated by him, of the books and accounts of every trustee savings bank and for the examination by such persons of the conduct of the business of every such bank, and it shall be the duty of the trustees and officers of every trustee savings bank to afford all requisite facilities for such inspection and examination;
(f) the Minister may, by regulations made by him under this section, require such returns and accounts as shall be specified in such regulations to be made in respect of every trustee savings bank to the Minister at such times as shall be similarly specified, and it shall be the duty of the trustees and officers of every trustee savings bank to comply with such regulations;
(g) it shall be the duty of the trustees and officers of every trustee savings bank to comply with such directions' and instructions in relation to the internal management of such bank and the general conduct of the business thereof as the Minister shall think proper to give for the purpose of ensuring that such bank shall be managed and conducted in accordance with the law applicable thereto.
(4) Regulations made by the Minister under the next preceding sub-section of this section in relation to the special account mentioned in that sub-section may provide that investments of moneys to the credit of the said special account may be made by way of deposit in the Post Office Savings Bank and if such regulations so provide they may further make such provisions as shall be requisite for the payment by the Post Office Savings Bank of interest on moneys so deposited at such rate and over such periods as may, in the opinion of the Minister, be necessary or expedient for the effective administration of the relevant provisions of this section and the regulations made thereunder.
(5) Provisions inserted under the next preceding sub-section of this section in the regulations mentioned in that sub-section shall have effect notwithstanding anything to the contrary or inconsistent therewith contained in any enactment applied by this Act to the Post Office Savings Bank.
Care and management of taxes and duties.
32.—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.
33.—(1) This Act may be cited as the Finance Act, 1940.
(2) Part I of this Act shall be construed together with the Income Tax Acts, and 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.
(3) Part I of this Act shall, save as is otherwise expressly provided therein, be deemed to come into force on and shall take effect as on and from the 6th day of April, 1940.
FIRST SCHEDULE.
Certain Customs Duties.
Ref. No. | Description of article liable to duty. | Rate of duty. | Special provisions |
1 | Articles of domestic or household use which, in the opinion of the Revenue Commissioners, are made wholly or mainly of clay and have been subjected to a process of glazing or of vitrification, but excluding articles which, in the opinion aforesaid, are toys or are designed, constructed, and suitable for use as fixtures or fittings. | (a) On articles which, in the opinion of the Revenue Commissioners, are table ware (excluding teapots and coffeepots and also excluding articles which, at importation, are fitted to metal frames or are mounted with metal)—sixpence the article; (b) On teapots and coffee pots (whether imported with or without the lids thereof)—whichever of the following rates produces in respect of each particular article the greater amount of duty, that is to say:—75 per cent. or one shilling and three pence the article; (c) all other articles—forty-five shillings the hundred-weight. | The duty mentioned at this reference number is in lieu of the duty imposed by Section 8 of the Finance Act, 1934 (No. 31 of 1934), and mentioned at reference number 34 in the First Schedule to that Act and in lieu of the duty imposed by Section 7 of the Finance Act, 1936 (No. 31 of 1936), and mentioned at reference number 29 in the First Schedule to that Act. The provisions of section 8 of the Finance Act, 1919, apply to the duty mentioned at this reference number. The licensing provision applies to the duty mentioned at this reference number. |
2 | Articles, whether vitrified or not vitrified, of any of the following descriptions which, in the opinion of the Revenue Commissioners, are made wholly or mainly of clay and are unglazed, that is to say:— (a) bricks and blocks, (b) flue linings, (c) pipes and connections, (d) floor tiles, (e) chimney pots, (f) flower pots, bowls, vases, and other horticultural pottery, (g) biscuit ware, but excluding articles which, in the opinion of the Revenue Commissioners, are interiors, backs, sides, or bottoms for domestic firegrates, ranges, stoves, or mantel registers. | 75% | The duty mentioned at this reference number is in lieu of the duty imposed by section 4 of the Finance Act, 1933 (No. 15 of 1933), and mentioned at reference number 6 in Part I of the First Schedule to that Act as amended by the Emergency Imposition of Duties (No. 108) Order, 1936, made under the Emergency Imposition of Duties Act, 1932 (No. 16 of 1932), and at reference number 7 in the Fourth Schedule to the Finance Act, 1937 (No. 18 of 1937). The duty mentioned at this reference number shall not be charged or levied on any article on which the duty mentioned at the next following reference number in this Schedule is chargeable. The provisions of section 8 of the Finance Act, 1919, apply to the duty mentioned at this reference number. The licensing provision applies to the duty mentioned at this reference number. |
3 | Glazed or vitrified pipes made wholly or mainly of clay or earthenware, and glazed or vitrified connections (for pipes of any kind) made wholly or mainly of clay or earthenware. | Four shillings the hundred-weight. | The duty mentioned at this reference number is in lieu of the duty imposed by section 5 of the Finance Act, 1937 (No. 18 of 1937), and mentioned at reference number 27 in the First Schedule to that Act as amended by the Emergency Imposition of Duties (No. 168) Order, 1939, made under the Emergency Imposition of Duties Act, 1932 (No. 16 of 1932). The provisions of section 8 of the Finance Act, 1919, shall apply to the duty mentioned at this reference number with the substitution of the expression “the area of application of the Acts of the Oireachtas” for the expression “Great Britain and Ireland” and as though the Second Schedule to that Act contained a list of goods to which the rate of one shilling and sixpence the hundred-weight was made applicable as a preferential rate and the articles chargeable with the said duty were included in that list. The licensing provision applies to the duty mentioned at this reference number. |
4 | Tiles which, in the opinion of the Revenue Commissioners, are made wholly or partly of clay and are glazed. | Whichever of the following rates produces, in respect of each particular article, the greater amount of duty, that is to say:—75 per cent. or four pence and one half-penny the tile. | The duty imposed by section 10 of the Finance Act, 1935 (No. 28 of 1935), and mentioned at reference number 11 in the First Schedule to that Act, shall not be charged or levied on any article on which the duty mentioned at this reference number is chargeable. The provisions of section 8 of the Finance Act, 1919, apply to the duty mentioned at this reference number. The licensing provision applies to the duty mentioned at this reference number. |
5 | Any article (not being a single substantially pure chemical element or compound) which, in the opinion of the Revenue Commissioners, is ordinarily used as a disinfectant, insecticide, verminicide, vermicide, or fungicide and which is suitable for such use either without any process of preparation or on the mere addition of water. | 33 1/3% | The duty mentioned at this reference number is in lieu of the duty imposed by section 8 of the Finance Act, 1934 (No. 31 of 1934), and mentioned at reference number 12 in the First Schedule to that Act as amended by the Emergency Imposition of Duties (No. 121) Order, 1937, made under the Emergency Imposition of Duties Act, 1932 (No. 16 of 1932), in so far as the latter duty is chargeable on the articles mentioned in paragraph (a) in the second column of the said Schedule at the said reference number The duty mentioned at this reference number shall not be charged or levied on any of the following articles, that is to say, formaldehyde, formalin, flycatchers and seed dressings. The licensing provision applies to the duty mentioned at this reference number. |
6 | Any of the following articles which are bars or sections of iron or steel and, in the opinion of the Revenue Commissioners, are of any of the following descriptions and are not fabricated, that is to say:— (a) rounds or rods (including two or more rounds or rods twisted together) which are imported in coils or lengths (whether straight or otherwise) and are not less than three-sixteenths of an inch and not more than one and three-eighths inches in diameter; (b) squares (including two or more squares twisted together) which are imported in lengths (whether straight or otherwise) and are not less than one-quarter of an inch and not more than one and one-quarter inches in thickness at each side; (c) flats which are imported in lengths (whether straight or otherwise) and are not less than one inch and not more than three inches in width and are not less than three-sixteenths of an inch and not more than one inch in thickness; (d) equal angles which are not less than three-quarters of an inch by three-quarters of an inch and not more than two inches by two inches. | 37 ½% | The duty mentioned at this reference number is in lieu of the duty imposed by section 16 of the Finance Act, 1938 (No. 25 of 1938). The provisions of section 8 of the Finance Act, 1919, apply to the duty mentioned at this reference number. The licensing provision applies to the duty mentioned at this reference number. |
7 | Paper which has not any matter or design printed thereon and is, in the opinion of the Revenue Commissioners, imitation parchment (including vegetable parchmentised paper) and is of a weight equivalent to more than eleven pounds but not more than ninety pounds to the ream of four hundred and eighty double crown sheets measuring thirty inches by twenty inches. | 50% | The duty mentioned at this reference number is in addition to and not in substitution for the duty imposed by section 11 of the Finance Act, 1935 (No. 28 of 1935), and mentioned at reference number 15 in the Second Schedule to that Act. The duty mentioned at this reference number shall not be charged or levied on any article which is made from paper chargeable with the said duty nor on any paper which is, at importation, used as packing or wrapping for another article. The following statutory provisions shall apply and have effect in the manner hereinafter mentioned, that is to say:— (a) the provisions of section 6 of the Finance (Agreement with United Kingdom) Act, 1938 (No. 12 of 1938) shall apply and have effect in relation to the duty mentioned at this reference number as if the articles chargeable with that duty were mentioned in the second column of the First Schedule to the said Act, and this Act and this reference number were mentioned in the third column of the said Schedule opposite the mention of the said articles in the said second column, and the rate of an amount equal to thirty-three and one-third per cent. were specified in the fourth column of the said Schedule opposite the mention of the said articles in the said second column; (b) the provisions of section 16 of the said Act and the regulations made under that section shall apply and have effect for the purposes of the said section 6 as applied as aforesaid. The licensing provision applies to the duty mentioned at this reference number. |
8 | Soaps and soap powders and all descriptions of soap substitutes (including sulphonated products of alcohols), but excluding sodium carbonate, sodium silicate, caustic soda, potassium carbonate, caustic potash, ammonia, and borax when those substances are imported otherwise than as a part or ingredient of any article or preparation. | 75% | The duty mentioned at this reference number is in lieu of the duty imposed by section 4 of the Finance Act, 1933 (No. 15 of 1933), and mentioned at reference number 13 in the First Schedule to that Act as amended at reference number 21 in the First Schedule to the Finance (Agreement with United Kingdom) Act, 1938 (No. 12 of 1938), and by the Emergency Imposition of Duties (No. 191) Order, 1939, made under the Emergency Imposition of Duties Act, 1932 (No. 16 of 1932). The duty mentioned at this reference number is in addition to any duty chargeable in respect of spirits or saccharin contained in or used in the manufacture or preparation of the article, but is in lieu of any duty chargeable in respect of any other ingredient. The duty imposed by section 10 of the Finance Act, 1935 (No. 28 of 1935), and mentioned at reference number 27 in the First Schedule to that Act shall not be charged or levied on any article on which the duty mentioned at this reference number is chargeable. The following statutory provisions shall apply and have effect in the manner hereinafter mentioned, that is to say:— (a) the provisions of section 8 of the Finance (Agreement with United Kingdom) Act, 1938 (No. 12 of 1938), shall apply and have effect in relation to the duty mentioned at this reference number as if the articles chargeable with that duty were mentioned in the second column of the First Schedule to the said Act, and this Act and this reference number were mentioned in the third column of the said Schedule opposite the mention of the said articles in the said second column, and the rate of an amount equal to fifty per cent. were specified in the fourth column of the said Schedule opposite the mention of the said articles in the said second column; (b) the provisions of section 16 of the said Act and the regulations made under that section shall apply and have effect for the purposes of the said section 6 as applied as aforesaid. The licensing provision applies to the duty mentioned at this reference number. |
9 | (a) Material, whether covered or not covered with gauze, which is made wholly or mainly of cotton and which is cotton wool or cotton wool wadding or other wadding; (b) articles made wholly or mainly of any such material as is mentioned in the foregoing paragraph which, in the opinion of the Revenue Commissioners, are of any of the following descriptions, that is to say:— (i) tailors pads or wads, (ii) milk pads or wads, (iii) filter pads or wads, (iv) dust pads or wads, (v) respirator pads or wads, (vi) pneumonia jackets, (vii) wadding dressings, (viii) splint padding, (ix) accouchement sheets. | 50% | The duty mentioned at this reference number shall not be charged or levied on any material or article which has been medicated. The duty mentioned at this reference number shall not be charged or levied on any material or article on which any of the following duties are chargeable, that is to say:— (a) the duty imposed by section 4 of the Finance Act, 1933 (No. 15 of 1933), and mentioned at reference number 21 in Part I of the First Schedule to that Act, (b) the duty imposed by section 10 of the Finance Act, 1935 (No. 28 of 1935), and mentioned at reference number 3 in the First Schedule to that Act, (c) the duty imposed by Section 5 of the Finance Act, 1937 (No. 18 of 1937), and mentioned at reference number 4 in the First Schedule to that Act. The provisions of section 8 of the Finance Act, 1919, apply to the duty mentioned at this reference number. The licensing provision applies to the duty mentioned at this reference number. |
SECOND SCHEDULE.
Amendments of certain Finance Acts.
Part I.
The Finance Act, 1932 (No. 20 of 1932).
Ref. No. | Section or Schedule Amended | Nature of Amendment | General Subject Matter of Amendment |
1 | Section 22. | Paragraph (g) of sub-section (7) (being the paragraph inserted in the said sub-section by section 6 of the Finance (Customs and Excise Duties) Act, 1933 (No. 52 of 1933), and set out at reference number 4 in the Second Schedule to that Act as amended by the Emergency Imposition of Duties (No. 121) Order, 1937, made under the Emergency Imposition of Duties Act, 1932 (No. 16 of 1932)) shall be deleted and the following paragraph substituted, that is to say:— “(g) any article (not being a single substantially pure chemical element or compound) which, in the opinion, of the Revenue Commissioners, is ordinarily used as a disinfectant, insecticide, verminicide, vermicide, or fungicide and which is suitable for such use either without any process of preparation or on the mere addition of water, but excluding any of the following articles, that is to say, formaldehyde, formalin, flycatchers, and seed dressings.” | The duty on packages. |
Part II.
The Finance Act, 1935 (No. 28 of 1935).
Ref. No. | Section or Schedule Amended | Nature of Amendment | General Subject Matter of Amendment |
2 | First Schedule, reference number 28. | In paragraph (c) in the second column at the said reference number 28, the words “sheets and slabs of cork” shall be inserted after the word “valves”. | The duty on refrigerating apparatus. |
THIRD SCHEDULE.
Customs Duties in respect of which a Licensing Provision shall apply.
Ref. No. | Enactment imposing the Duty | General Description of the Duty |
1 | The Finance Act, 1932 (No. 20 of 1932), section 11 and reference number 6 in the First Schedule, as amended at reference number 15 in the First Schedule to the Finance (Agreement with United Kingdom) Act, 1938 (No. 12 of 1938). | The duty on certain paper bags. |
2 | The Finance Act, 1932 (No. 20 of 1932), section 11 and reference number 9 in the First Schedule, as amended at reference number 7 in the Sixth Schedule to the Finance Act, 1933 (No. 15 of 1933). | The duty on certain quilts and covers. |
3 | The Finance Act, 1932 (No. 20 of 1932), section 11 and reference number 26 in the First Schedule. | The duty on certain cushions, etc. |
4 | The Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932), section 1 and reference number 4 in the First Schedule, as amended at reference number 3 in the Seventh Schedule to the Finance Act, 1933 (No. 15 of 1933). | The duty on certain springs. |
5 | The Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932), section 1 and reference number 13 in the First Schedule. | The duty on sheet lead and lead piping. |
6 | The Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932), section 3. | The duty on lubricating grease. |
7 | The Finance Act, 1933 (No. 15 of 1933), section 4 and reference number 2 in Part I of the First Schedule. | The duty on certain materials for brushes or brooms. |
8 | The Finance Act, 1933 (No. 15 of 1933), section 4 and reference number 3 in Part I of the First Schedule. | The duty on certain mat tresses and component parts thereof. |
9 | The Finance Act, 1933 (No. 15 of 1933), section 4 and reference number 4 in Part I of the First Schedule, as amended at reference number 3 in the Second Schedule to the Finance Act, 1938 (No. 25 of 1938). | The duty on certain metal fabric and expanded metal. |
10 | The Finance Act, 1933 (No. 15 of 1933), section 4 and reference number 10 in Part I of the First Schedule. | The duty on certain stoppers for bottles. |
11 | The Finance Act, 1933 (No. 15 of 1933), section 4 and reference number 17 in Part I of the First Schedule, as amended at reference number 13 in the Seventh Schedule to the Finance Act, 1934 (No. 31 of 1934). | The duty on certain fencing material. |
12 | The Finance Act, 1933 (No. 15 of 1933), section 4 and reference number 21 in Part I of the First Schedule. | The duty on absorbent sanitary pads. |
13 | The Finance (Customs and Excise Duties) Act, 1933 (No. 52 of 1933), section 4 and reference number 6 in the First Schedule. | The duty on certain liquid driers. |
14 | The Finance Act, 1934 (No. 31 of 1934), section 8 and reference number 1 in the First Schedule. | The duty on holders of paper or twine in use and component parts thereof. |
15 | The Finance Act, 1934 (No. 31 of 1934), section 8 and reference number 3 in the First Schedule. | The duty on coffin mountings of metal. |
16 | The Finance Act, 1934 (No. 31 of 1934), section 8 and reference number 11 in the First Schedule. | The duty on certain sieves, etc. |
17 | The Finance Act, 1934 (No. 31 of 1934), section 8 and reference number 27 in the First Schedule as amended by subsequent enactments. | The duty on certain bedding. |
18 | The Finance Act, 1934 (No. 31 of 1934), section 8 and reference number 35 in the First Schedule. | The duty on certain tools, etc. |
19 | The Finance Act, 1935 (No. 28 of 1935), section 10 and reference number 1 in the First Schedule. | The duty on certain rear-reflectors. |
20 | The Finance Act, 1935 (No. 28 of 1935), section 10 and reference number 5 in the First Schedule, as amended by the Emergency Imposition of Duties (No. 167) Order, 1938, made under the Emergency Imposition of Duties Act, 1932 (No. 16 of 1932). | The duty on certain felting, etc. |
21 | The Finance Act, 1935 (No. 28 of 1935), section 10 and reference number 6 in the First Schedule. | The duty on certain surrounds, hearths, etc. |
22 | The Finance Act, 1935 (No. 28 of 1935), section 10 and reference number 20 in the First Schedule. | The duty on certain straps, etc. |
23 | The Finance Act, 1936 (No. 31 of 1936), section 7 and reference number 10 in the First Schedule. | The duty on certain bias binding, etc. |
FOURTH SCHEDULE.
Customs Duties Terminated.
Ref. No. | Enactments Imposing or Defining the Duty | Particulars of the Duty | General Description of the Duty |
1 | The Finance Act, 1933 (No. 15 of 1933), section 4 and reference number 6 in Part I of the First Schedule, as amended by the Emergency Imposition of Duties (No. 108) Order, 1936, made under the Emergency Imposition of Duties Act, 1932 (No. 16 of 1932), and at reference number 7 in the Fourth Schedule to the Finance Act, 1937 (No. 18 of 1937). | The said duty mentioned at the said reference number 6 as amended by the said Order and at the said reference number 7. | The duty on certain unglazed clay articles. |
2 | The Finance Act, 1933 (No. 15 of 1933), section 4 and reference number 13 in Part I of the First Schedule to that Act as amended at reference number 21 in the First Schedule to the Finance (Agreement with United Kingdom) Act, 1938 (No. 12 of 1938), and by the Emergency Imposition of Duties (No. 191) Order, 1939, made under the Emergency Imposition of Duties Act, 1932 (No. 16 of 1932). | The said duty mentioned at the said reference number 13 as amended at the said reference number 21 and by the said Order. | The duty on soaps, soap powders, and soap substitutes. |
3 | The Finance Act, 1934 (No. 31 of 1934), section 8 and reference number 12 in the First Schedule, as amended by the Emergency Imposition of Duties (No. 121) Order, 1S37, made under the Emergency Imposition of Duties Act, 1932 (No. 16 of 1932). | The duty mentioned at the said reference number 12 as amended by the said Order, but so far only as that duty is chargeable on the articles mentioned in paragraph (a) in the second column at the said reference number 12. | The duty on disinfectants, etc. |
4 | The Finance Act, 1934 (No. 31 of 1934), section 8 and reference number 34 in the First Schedule. | The duty mentioned at the said reference number 34. | The duty on certain glazed clay articles. |
5 | The Finance Act, 1936 (No. 31 of 1936), section 7 and reference number 29 in the First Schedule. | The duty mentioned at the said reference number 29. | The duty on certain glazed clay articles. |
6 | The Finance Act, 1937 (No. 18 of 1937), section 5 and reference number 27 in the First Schedule, as amended by the Emergency Imposition of Duties (No. 168) Order, 1939, made under the Emergency Imposition of Duties Act, 1932 (No. 16 of 1932). | The said duty mentioned at the said reference number 27 as amended by the said Order. | The duty on certain glazed pipes and connections. |
7 | The Finance Act, 1938 (No. 25 of 1938), section 16, as amended by the Emergency Imposition of Duties (No. 163) Order, 1938, the Emergency Imposition of Duties (No. 179) Order, 1939, and the Emergency Imposition of Duties (No. 201) Order, 1939, made under the Emergency Imposition of Duties Act, 1932 (No. 16 of 1932). | The duty imposed by the said section 16 as amended by the said Orders. | The duty on certain articles of iron or steel. |