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Uimhir 14 de 1952.
AN tACHT AIRGEADAIS, 1952.
[An tiontó oifigiúil.]
CUID I.
Cain Ioncaim.
Cáin ioncaim agus forcháin don bhliain 1952-53.
1.—(1) Déanfar cáin ioncaim don bhliain dár tosach an 6ú lá d'Aibreán, 1952, a mhuirearú do réir seacht scillinge agus sé pingne sa phunt.
(2) Déanfar forcháin don bhliain dár tosach an 6ú lá d'Aibreán, 1952, a mhuirearú ar ioncam aon phearsan ar mó ná míle agus cúig chéad punt iomlán a ioncaim ó gach bunadh, agus is do réir na rátaí ar dá réir a muirearaítear í don bhliain dár tosach an 6ú lá d'Aibreán, 1951, a muirearófar amhlaidhí.
(3) Faoi réir forál an Achta seo, beidh éifeacht, maidir leis an gcáin ioncaim agus leis an bhforcháin a muirearófar mar adúradh don bhliain dár tosach an 6ú lá d'Aibreán, 1952, ag na forála ar leithligh, reachtúil agus eile, a bhí i bhfeidhm an 5ú lá d'Aibreán, 1952, maidir le cáin ioncaim agus forcháin.
Athrú ar an liúntas i leith ioncaim thuillte agus an liúntas as an ioncam iomlán (duine atá cúig bliana seascad d'aois nó os a chionn).
2.—(1) Cuirfear an fhoráil seo a leanas in ionad ailt 16 den Finance Act, 1920, arna leasú le halt 4 den Acht Airgeadais, 1939 (Uimh. 18 de 1939), is é sin le rá:—
“An individual who makes, in the manner prescribed by the Income Tax Acts, a claim in that behalf and makes a return in the prescribed form of his total income shall, for the purposes of ascertaining the amount of his assessable income for the purpose of income tax, be allowed a deduction from the amount of his earned income as estimated in accordance with the provisions of the Income Tax Acts of a sum equal to—
(a) one-fourth of so much of that income as does not exceed eight hundred pounds; and
(b) one-fifth of so much of that income as exceeds eight hundred pounds;
but not exceeding, in the case of any individual, the sum of four hundred pounds.”
(2) Forléireofar alt 4 den Acht Airgeadais, 1951 (Uimh. 15 de 1951), agus beidh éifeacht aige, amhail is dá ndéantaí —
(a) “an ceathrú cuid” a chur in ionad “an cúigiú cuid” i mír (a) d'fho-alt (1), agus
(b) “sé chéad punt” a chur in ionad “chúig chéad punt” aon áit a bhfuil na focail deiridh sin i míreanna (a) agus (b) d'fho-alt (1), agus
(c) tagairt d'fho-alt (1) den alt seo a chur in ionad na tagairte d'alt 4 den Acht Airgeadais, 1939, atá i bhfo-alt (2).
Asbhaint i leith gaoil chleithiúnaigh — méadú ar an tórainn le hioncam an ghaoil.
3.—Déantar leis seo fo-alt (1) d'alt 22 den Finance Act, 1920, arna leasú le halt 5 den Acht Airgeadais, 1944 (Uimh. 18 de 1944), agus le halt 7 den Acht Airgeadais, 1949 (Uimh. 13 de 1949), a leasú tuilleadh trí “whose total income from all sources does not exceed eighty pounds a year” a chur in ionad “whose total income from all sources does not exceed fifty pounds a year”.
Athrú ar fhaoiseamh an ráta laghdaithe agus leasú iarmartach ar alt 32 den Income Tax Act, 1918.
4.—(1) Cuirfear an fhoráil seo a leanas in ionad ailt 23 den Finance Act, 1920, arna leasú le fo-alt (4) d'alt 3 den Acht Airgeadais, 1932 (Uimh. 20 de 1932), is é sin le rá:—
“An individual who makes, in the manner prescribed by the Income Tax Acts, a claim in that behalf and makes a return in the prescribed form of his total income shall be entitled to be charged at two-fifths of the standard rate of tax on the first one hundred pounds of his taxable income and at four-fifths of the standard rate of tax on the next one hundred pounds of that income.”
(2) Déanfar tagairtí in aon achtachán don alt sin 23 den Finance Act, 1920, arna leasú leis an bhfo-alt sin (4) d'alt 3 den Acht Airgeadais, 1932, d'fhorléiriú, agus beidh éifeacht acu, faoi réir an mhalairtithe a déantar le fo-alt (1) den alt seo agus ag féachaint go cuí don mhalairtiú sin agus, go sonrach, déanfar tagairtí in aon achtachán do leath an ráta chaighdeánaigh chánach maidir leis an gcéad chéad punt d'ioncam inchánach d'fhorléiriú, i gcás an chéad céad punt d'ioncam inchánach, mar thagairtí do dhá chúigiú an ráta chaighdeánaigh chánach agus d'fhorléiriú, i gcás an chéad chéad punt eile d'ioncam inchánach, mar thagairtí do cheithre chúigiú an ráta chaighdeánaigh chánach.
(3) Cuirfear na focail seo a leanas in ionad na bhfocal “half the standard rate of tax” i mír (i) d'fho-alt (1) d'alt 32 den Income Tax Act, 1918, arna leasú le halt 26 den Finance Act, 1920, agus i bhfo-mhír (i) de mhír (e) d'fho-alt (3) den alt sin 32 arna leasú amhlaidh, is é sin le rá:—
“the lesser of the two following rates:
(A) half the standard rate of tax,
(B) the rate obtained by dividing the tax payable by the person referred to in subsection (1) of this section, before deduction of any relief under this section or of any double taxation relief under any agreement between the Government and the Government of any other State, but after reduction in respect of any tax which he is entitled to charge against any other person, by the amount of his taxable income, which for this purpose shall be deemed to be reduced by the amount of any income the income tax upon which he is entitled to charge as aforesaid”,
agus forléireofar tagairtí in aon achtachán d'alt 32 den Income Tax Act, 1918, agus beidh éifeacht acu, dá réir sin.
Alt 2 den Acht Airgeadais, 1941, a scor.
5.—Ní bhainfidh alt 2 den Acht Airgeadais, 1941 (Uimh. 14 de 1941), d'ainneoin fo-ailt (2) dhe, leis an mbliain dár tosach an 6ú lá d'Aibreán, 1952, ná le haon bhliain dá éis sin.
CUID II.
Custaim agus Mal.
Ile éadrom udrocarbóin mhianrúil.
6.—(1) An dleacht chustam a forchuireadh le halt 1 den Acht Airgeadais (Dleachta Custam) (Uimh. 4), 1931 (Uimh. 43 de 1931), arna leasú le hachtacháin ina dhiaidh sin, déanfar, maidir le híle éadrom udrocarbóin mhianrúil is inchurtha faoi mhuirear na dleachta sin, í a mhuirearú, a thobhach agus d'íoc—
(a) i rith na tréimhse dár tosach an 3ú lá d'Aibreán, 1952, agus dár críoch an 16ú lá d'Aibreán, 1952, do réir scilling agus ocht bpingne an galún in ionad an ráta is inmhuirir anois de bhuaidh fo-ailt (1) d'alt 7 den Acht Airgeadais, 1951 (Uimh. 15 de 1951), agus
(b) amhail ar an 17ú lá d'Aibreán, 1952, agus ón lá sin amach, do réir scilling agus naoi bpingne go leith an galún in ionad an ráta a sonraítear i mír (a) den fho-alt seo.
(2) An dleacht mháil a forchuireadh le halt 1 den Acht Airgeadais (Forála Ilghnéitheacha), 1935 (Uimh. 7 de 1935), arna leasú le hachtacháin ina dhiaidh sin, déanfar—
(a) maidir le híle éadrom udrocarbóin mhianrúil is inchurtha faoi mhuirear na dleachta sin agus a cuirfear amach, ar díol nó chun a díolta nó eile, ó áitreabh a monaróra i rith na tréimhse dár tosach an 3ú lá d'Aibreán, 1952, agus dár críoch an 16ú lá d'Aibreán, 1952, nó a úsáidfeas an monaróir sin i rith na tréimhse sin chun aon chríche seachas chun íle udrocarbóin mhianrúil a mhonarú nó a tháirgeadh, í a mhuirearú, a thobhach agus d'íoc do réir scilling agus sé pingne an galún in ionad an ráta is inmhuirir anois de bhuaidh fo-ailt (2) d'alt 7 den Acht Airgeadais, 1951, agus
(b) maidir le híle éadrom udrocarbóin mhianrúil is inchurtha faoi mhuirear na dleachta sin agus a cuirfear amach, ar díol nó chun a díolta nó eile, ó áitreabh a monaróra ar an 17ú lá d'Aibreán, 1952, nó dá éis nó a úsáidfeas an monaróir sin ar an dáta sin nó dá éis chun aon chríche seachas chun íle udrocarbóin mhianrúil a mhonarú nó a tháirgeadh, í a mhuirearú a thobhach agus d'íoc do réir scilling agus seacht bpingne go leith an galún in ionad an ráta a sonraítear i mír (a) den fho-alt seo.
Ile udrocarbóin.
7.—(1) An dleacht chustam a forchuireadh le halt 21 den Acht Airgeadais, 1935 (Uimh. 28 de 1935), déanfar, maidir le híle udrocarbóin is inchurtha faoi mhuirear na dleachta sin, í a mhuirearú, a thobhach agus d'íoc, amhail ar an 3ú lá d'Aibreán, 1952, agus ón lá sin amach, do réir scilling agus ocht bpingne an galún in ionad an ráta is inmhuirir anois de bhuaidh fo-ailt (1) d'alt 8 den Acht Airgeadais, 1951 (Uimh. 15 de 1951).
(2) An lacáiste is inlamhálta faoi fho-alt (2) d'alt 21 den Acht Airgeadais, 1935, déanfar, maidir le híle udrocarbóin ar a bhfuil an lacáiste sin inlamhálta, é a lamháil, amhail ar an 3ú lá d'Aibreán, 1952, agus ón lá sin amach, do réir scilling agus ocht bpingne an galún in ionad an ráta is inlamhálta anois de bhuaidh fo-ailt (2) d'alt 8 den Acht Airgeadais, 1951.
(3) An dleacht mháil a forchuireadh le halt 21 den Acht Airgeadais, 1935, déanfar, maidir le híle udrocarbóin is inchurtha faoi mhuirear na dleachta sin agus a cuirfear amach, ar díol nó chun a díolta nó eile, ó áitreabh a monaróra ar an 3ú lá d'Aibreán, 1952, nó dá éis, nó a úsáidfeas an monaróir sin ar an dáta sin nó dá éis chun aon chríche seachas chun íle udrocarbóin a mhonarú nó a tháirgeadh, í a mhuirearú, a thobhach agus d'íoc do réir scilling agus sé pingne an galún in ionad an ráta is inmhuirir anois de bhuaidh fo-ailt (3) d'alt 8 den Acht Airgeadais, 1951.
(4) An lacáiste is inlamhálta faoi fho-alt (4) d'alt 21 den Acht Airgeadais, 1935, déanfar, maidir le híle udrocarbóin ar a bhfuil an lacáiste sin inlamhálta agus ar ar híocadh an dleacht mháil a luaitear i bhfo-alt (3) den alt seo do réir scilling agus sé pingne an galún, é a lamháil do réir scilling agus sé pingne an galún in ionad an ráta is inlamhálta anois de bhuaidh fo-ailt (4) d'alt 8 den Acht Airgeadais, 1951.
Biotáille.
8.—(1) Déanfar an Finance Act, 1920, arna leasú le halt 6 den Acht Airgeadais (Uimh. 2), 1947 (Uimh. 33 de 1947), a leasú, amhail ar an 3ú lá d'Aibreán, 1952, agus ón lá sin amach, tríd an méid atá sa Chéad Sceideal a ghabhas leis an Acht seo a chur i gCuid I den Chéad Sceideal a ghabhas leis an Finance Act, 1920, adúradh, in ionad an mhéid a cuireadh ann leis an alt sin 6, agus beidh éifeacht dá réir sin ag fo-alt (1) d'alt 3 den Finance Act, 1920, adúradh.
(2) Déanfar an dleacht mháil a forchuireadh le fo-alt (2) d'alt 3 den Finance Act, 1920, a mhuirearú, a thobhach agus d'íoc, amhail ar an 3ú lá d'Aibreán, 1952, agus ón lá sin amach, do réir ocht bpuint agus sé scillinge déag an galún (arna ríomh do réir phrofa) in ionad an ráta is inmhuirir de bhuaidh fo-ailt (2) d'alt 6 den Acht Airgeadais (Uimh. 2), 1947 (Uimh. 33 de 1947).
(3) Ní oibreoidh aon ní san alt seo chun faoiseamh a thabhairt ó na dleachta custam breise ná ón dleacht mháil bhreise i leith biotáille neamhaibidh a forchuireadh le halt 9 den Acht Airgeadais, 1926 (Uimh. 35 de 1926), ná chun dochar ná difir a dhéanamh dhóibh.
Beoir—dleachta custam.
9.—(1) In ionad na ndleacht custam a forchuireadh le fo-alt (1) d'alt 9 den Acht Airgeadais (Uimh. 2), 1947 (Uimh. 33 de 1947), arna leasú le halt 6 den Acht Airgeadais, 1948 (Uimh. 12 de 1948), déanfar, amhail ar an 3ú lá d'Aibreán, 1952, agus ón lá sin amach, dleacht chustam do réir na rátaí seo a leanas a mhuirearú, a thobhach agus d'íoc ar an mum, an bheoir sprúis nó an bheoir dhubh, an fhionn-bheoir Bheirlíneach agus na hullmhóidí eile go léir (pé acu giosáilte nó neamh-ghiosáilte dhóibh) dá samhail sin a hallmhuireofar isteach sa Stát, is é sin le rá:
(a) ar gach sé ghalún tríochad beorach a bhfuil a foirt, nó a raibh sí roimh ghiosáil, de shaindlús nach mó ná míle dhá chéad agus cúig gráid déag, ocht bpuint tríochad agus ceithre scillinge déag;
(b) ar gach sé ghalún tríochad beorach a bhfuil a foirt, nó a raibh sí roimh ghiosáil, de shaindlús is mó ná míle dhá chéad agus cúig gráid déag, cúig puint cheathrachad agus ocht scillinge.
(2) Is ionad na dleachta custam a forchuireadh le fo-alt (2) d'alt 9 den Acht Airgeadais (Uimh. 2), 1947, arna leasú le halt 6 den Acht Airgeadais, 1948, déanfar, amhail ar an 3ú lá d'Aibreán, 1952, agus ón lá sin amach, dleacht chustam a mhuirearú, a thobhach agus d'íoc ar an mbeoir go léir d'aon tsórt (seachas beoir is inchurtha faoi mhuirear na dleachta a forchuirtear leis an bhfo-alt sin roimhe seo den alt seo) a hallmhuireofar isteach sa Stát, do réir naoi bpuint, trí scillinge déag agus sé pingne ar gach sé ghalún tríochad beorach a raibh a foirt, roimh ghiosáil, de shaindlús míle agus cúig gráid chaogad.
(3) Lamhálfar agus íocfar, i gcás ina n-onnmhuireofar nó ina loingseofar chun a húsáidte mar stóras beoir allmhuirithe a gcruthófar chun sástachta na gCoimisinéirí Ioncaim gur híocadh uirthi an dleacht a forchuirtear le ceachtar den dá fho-alt sin roimhe seo den alt seo, aistarraing, arna ríomh do réir saindlúis bhunaidh na beorach sin, do réir naoi bpuint, trí scillinge déag agus trí pingne ar gach sé ghalún tríochad beorach ar míle agus cúig gráid chaogad a saindlús bunaidh.
(4) Más rud é, i gcás beorach is inchurtha faoi mhuirear na dleachta a forchuirtear le fo-alt (2) den alt seo nó i gcás beorach ar a bhfuil aistarraing faoi fho-alt (3) den alt seo iníoctha, nach ionann saindlús na beorach sin agus an saindlús a luaitear sa bhfo-alt sin (2) nó sa bhfo-alt sin (3) (pé acu is iomchuí), athrófar an dleacht sin nó an aistarraing sin (pé acu é) go coibhneasach.
(5) Ní bheidh feidhm ná éifeacht ag alt 24 den Acht Airgeadais, 1933 (Uimh. 15 de 1933), maidir le ceachtar de na dleachta custam a forchuirtear leis an alt seo.
Beoir—dleachta máil.
10.—(1) In ionad na dleachta máil a forchuireadh le halt 10 den Acht Airgeadais (Uimh. 2), 1947 (Uimh. 33 de 1947), arna leasú le halt 7 den Acht Airgeadais, 1948 (Uimh. 12 de 1948), muirearófar, toibheofar agus íocfar ar an mbeoir go léir a grúdófar sa Stát an 3ú lá d'Aibreán, 1952, nó dá éis sin, dleacht mháil do réir naoi bpuint agus trí scillinge déag ar gach sé ghalún tríochad foirte do shaindlús míle agus cúig gráid chaogad.
(2) Lamhálfar agus íocfar, i gcás ina n-onnmhuireofar mar mharsantas nó chun a húsáidte mar stóras loinge beoir a gcruthófar chun sástachta na gCoimisinéirí Ioncaim gur híocadh uirthi an dleacht mháil a forchuirtear leis an alt seo, aistarraing, arna ríomh do réir saindlúis bhunaidh na beorach sin, do réir naoi bpuint, trí scillinge déag agus trí pingne ar gach sé ghalún tríochad ar míle agus cúig gráid chaogad a saindlús bunaidh.
(3) I gcás beorach nach ionann a saindlús agus an saindlús a luaitear sa bhfo-alt iomchuí den alt seo, athrófar go coibhneasach an dleacht is inmhuirir nó an aistarraing is iníoctha (pé acu é) de bhun an ailt seo.
Méadú ar an lacáiste ar bheoir a grúdaíodh as arbhar a brachadh sa Stát.
11.—Beidh éifeacht ag alt 41 den Acht Airgeadais, 1932 (Uimh. 20 de 1932), arna leasú le halt 15 den Acht Airgeadais, 1940 (Uimh. 14 de 1940), maidir le beoir a grúdaíodh sa bhliain dár tosach an 1ú lá d'Iúil, 1951, agus maidir le beoir a grúdófar in aon bhliain dár tosach aon 1ú lá d'Iúil ina dhiaidh sin amhail is dá mba thagairt do ráta puint agus deich scillinge an baraille caighdeánach an tagairt atá anois san alt sin, arna leasú amhlaidh, do ráta deich scillinge an baraille caighdeánach.
Tobac.
12.—(1) An dleacht chustam ar thobac a forchuireadh le halt 20 den Acht Airgeadais, 1932 (Uimh. 20 de 1932), déanfar, amhail ar an 3ú lá d'Aibreán, 1952, agus ón lá sin amach, í a mhuirearú, a thobhach agus d'íoc do réir na rátaí ar leithligh a sonraítear i gCuid I den Dara Sceideal a ghabhas leis an Acht seo in ionad na rátaí ar leithligh a bhfuil an dleacht sin inmhuirir dá réir anois de bhuaidh ailt 8 den Acht Airgeadais, 1948 (Uimh. 12 de 1948).
(2) An dleacht mháil ar thobac a forchuireadh le halt 19 den Acht Airgeadais, 1934 (Uimh. 31 de 1934), déanfar, amhail ar an 3ú lá d'Aibreán, 1952, agus ón lá sin amach, í a mhuirearú, a thobhach agus d'íoc do réir na rátaí ar leithligh a sonraítear i gCuid II den Dara Sceideal a ghabhas leis an Acht seo in ionad na rátaí ar leithligh a bhfuil an dleacht sin inmhuirir dá réir anois de bhuaidh ailt 16 den Acht Airgeadais, 1949 (Uimh. 13 de 1949).
(3) Beidh feidhm ag fo-ailt (3) agus (4) den alt sin 19 den Acht Airgeadais, 1934, agus ag fo-alt (5) de, faoi réir fo-ailt (4) den alt seo, maidir le tobac is inchurtha faoi mhuirear na dleachta máil a forchuireadh le fo-alt (1) den alt sin 19 do réir ráta a sonraítear i gCuid II den Dara Sceideal a ghabhas leis an Acht seo, agus chun críche na feidhme sin forléireofar tagairtí sna fo-ailt sin (3), (4) agus (5) den alt sin 19 do Chuid I den tSéú Sceideal a ghabhas leis an Acht Airgeadais, 1934, adúradh, agus beidh éifeacht acu, mar thagairtí do Chuid II den Dara Sceideal a ghabhas leis an Acht seo.
(4) An lacáiste ar thobac neamhmhonaraithe a luaitear i bhfo-alt (3) d'alt 20 den Acht Airgeadais, 1932, arna leasú le halt 18 den Acht Airgeadais, 1934, agus i bhfo-alt (5) d'alt 19 den Acht Airgeadais, 1934, is lacáiste do réir cúig pingne an punt a bheas ann amhail ar an 3ú lá d'Aibreán, 1952, agus ón lá sin amach.
(5) An lacáiste ar thobac cruafháiscthe a luaitear i bhfo-alt (2) d'alt 17 den Acht Airgeadais, 1940 (Uimh. 14 de 1940), is lacáiste do réir naoi scillinge agus ocht bpingne an punt a bheas ann maidir le haon tobac den tsórt sin a dhíolfas aon mhonaróir ceadúnaithe agus a chuirfeas sé amach, chun a úsáidte sa Stát, ar an 3ú lá d'Aibreán, 1952, nó dá éis.
(6) Maidir le tobac neamhmhonaraithe ag a mbeadh, mura mbeadh an fo-alt seo, teideal de bhuaidh ailt 5 den Acht Airgeadais, 1950 (Uimh. 18 de 1950), chun na rátaí fábhair dleachta custam a sonraítear sa Dara Sceideal a ghabhas leis an Acht Airgeadais, 1949, déanfar an dleacht chustam is inmhuirir air, ar é a sheachadadh as banna-stóras, a mhuirearú, a thobhach agus d'íoc, amhail ar an 3ú lá d'Aibreán, 1952, agus ón lá sin amach, do réir na rátaí i leith tobac neamhmhonaraithe a sonraítear i gCuid I den Dara Sceideal a ghabhas leis an Acht seo, ach gach ceann de na rátaí sin a laghdú an méid atá an comhráta a sonraítear sa Dara Sceideal sin a ghabhas leis an Acht Airgeadais, 1949, faoi bhun an chomhráta a sonraítear i gCuid I den Dara Sceideal a ghabhas leis an Acht Airgeadais, 1948.
Tobac (dleacht mháil ar stoic áirithe).
13.—(1) Faoi réir forál fo-ailt (2) den alt seo, muirearófar, toibheofar agus íocfar ar na stoic tobac go léir de gach saghas atá, ar a cúig a chlog tráthnóna an 2ú lá d'Aibreán, 1952, ar únaeracht nó ar seilbh ag monaróir ceadúnaithe tobac in aon áit sa Stát seachas banna-stóras, dleacht mháil, is iníoctha ag an monaróir, do réir an ráta seo a leanas, is é sin le rá:—
(a) a mhéid is tobac neamhmhonaraithe atá sna stoic, aon scilling déag ar gach punt meáchain de na stoic, agus
(b) a mhéid is tobac (lena n-áirítear snaois), seachas tobac neamhmhonaraithe, atá sna stoic, aon scilling déag ar gach punt meáchain de thobac neamhmhonaraithe as a dtáinig na stoic, dar leis na Coimisinéirí Ioncaim.
(2) Ní bheidh an dleacht a forchuirtear le fo-alt (1) den alt seo inmhuirir ar aon tobac monaraithe (lena n-áirítear toitíní, todóga agus snaois, seachas snaois chosamair) a gcruthófar chun sástachta na gCoimisinéirí Ioncaim go raibh sé, ar a cúig a chlog tráthnóna an 2ú lá d'Aibreán, 1952, lán-ullmhaithe chun a dhíolta ar mionreic agus—
(i) nár thoradh é ar aon oibríocht a rinne monaróir ar bith a raibh sé ar únaeracht nó ar seilbh aige an uair sin; nó
(ii) go raibh sé ar seilbh an uair sin mar stoc mionreaca in áitreabh a bhí á úsáid chun tobac a dhíol ar mionreic; nó
(iii) go raibh sé an uair sin i gcúrsa turais ó dhíoltóir go dtí ceannaitheoir faoi chonradh díolacháin:
Ar choinníoll nach measfar chun críocha an fho-ailt seo aon tobac a bheith lán-ullmhaithe chun a dhíolta ar mionreic más rud é go raibh sé, i ngnáthchúrsa gnótha an duine a raibh sé ar únaeracht nó ar seilbh aige nó i gcúrsa turais chuige, le cur faoi phróis éigin eile fós (seachas pacáil) sara ndíolfadh sé é.
(3) Bhéarfaidh gach monaróir ceadúnaithe tobac, tráth nach déanaí ná an 9ú lá d'Aibreán, 1952, tuairisceán do na Coimisinéirí Ioncaim i bhfoirm a cheadóid ag tabhairt pé eolais dóibh a iarrfas siad sa bhfoirm sin agus, go háirithe, ag insint na gcainníocht tobac de gach saghas, do réir meáchain, a bhí ar únaeracht nó ar seilbh aige ar a cúig a chlog tráthnóna an 2ú lá d'Aibreán, 1952, in aon áit sa Stát seachas banna-stóras.
(4) Déanfaidh gach monaróir ceadúnaithe tobac—
(a) na leabhair trádála agus gach cuntas agus doiciméad is leis an monaróir sin nó atá ina sheilbh, agus is gá chun an tuairisceán d'fhíoradh a thug sé de bhun fo-ailt (3) den alt seo, a thabhairt ar aird, má hiarrtar sin air, d'aon oifigeach Custam agus Máil, agus
(b) gach cabhair réasúnach a thabhairt don oifigeach sin chun cuntas a ghlacadh ar an tobac a bhí ar únaeracht nó ar seilbh ag an monaróir sin ar a cúig a chlog tráthnóna an 2ú lá d'Aibreán, 1952.
(5) Déanfaidh gach monaróir ceadúnaithe tobac, láithreach tar éis an tuairisceán is gá do réir fo-ailt (3) den alt seo a thabhairt nó ar an 9ú lá d'Aibreán, 1952, pé acu is luaithe, suim iomlán na dleachta a luaitear san alt seo d'íoc leis na Coimisinéirí Ioncaim ar aon tobac a bhí ar únaeracht nó ar seilbh aige ar a cúig a chlog tráthnóna an 2ú lá d'Aibreán, 1952, agus a bhí inchurtha faoi mhuirear na dleachta sin, agus féadfaidh na Coimisinéirí Ioncaim, más cuí leo é, íoc na dleachta a chur siar go dtí dáta nach déanaí ná an 1ú lá d'Eanáir, 1953, ar an monaróir do thabhairt urrúis trí bhanna nó ar shlí eile chun a sástachta go n-íocfar an dleacht sin.
(6) Gach monaróir a gceanglaítear air le fo-alt (3) den alt seo tuairisceán a thabhairt den tsórt a luaitear sa bhfo-alt sin agus nach dtabharfaidh an tuairisceán sin, nó a bhéarfas tuairisceán a bheas neamh-iomlán, bréagach nó míthreorach in aon phonc ábhartha nó a mhainneos nó a dhiúltós aon ní a dhéanamh a gceanglaítear air le fo-alt (4) den alt seo é a dhéanamh, beidh sé ciontach i gcion faoi na reachta a bhaineas le dleachta máil agus in aghaidh gach ciona den tsórt sin dlífear pionós máil caoga punt a chur air agus forghéillfear an tobac go léir a ndearnadh an cion sin maidir leis.
Deireadh leis an dleacht shiamsa i leith ildamhsa nó rince.
14.—(1) Ar an 1ú lá de Lúnasa, 1952, agus dá éis, ní déanfar an dleacht mháil ar a dtugtar dleacht shiamsa in alt 1, agus is inmhuirir faoi alt 1, den Finance (New Duties) Act, 1916, arna leasú le hachtacháin ina dhiaidh sin, a mhuirearú ná a thobhach ar íocaíochta as dul isteach go dtí aon ildamhsa nó rince.
(2) Athghairmtear leis seo, amhail ar an 1ú lá de Lúnasa 1952, agus ón lá sin amach, fo-ailt (1) agus (2) d'alt 12 den Acht Airgeadais, 1949 (Uimh. 13 de 1949).
Luach earraí a hallmhuireofar.
15.—(1) (a) Chun críche aon achtacháin (pé acu in Acht nó in Ordú dhó) atá i bhfeidhm de thuras na huaire agus faoina bhfuil dleacht chustam inmhuirir ar earraí do réir a luacha, is é is luach d'aon earraí allmhuirithe, pé acu atá nó nach bhfuil foráil shonrach eile ann ina thaobh, an luach atá leagtha síos sa Tríú Sceideal a ghabhas leis an Acht seo, agus íocfar dleacht ar an luach sin:
Ar choinníoll, i gcás earraí a hallmhuireofar faoi chonradh díolacháin agus a taifeadfar chun a n-úsáidte sa Stát, go measfar dleacht a bheith íoctha ar an luach sin más rud é, sara seachadfar na hearraí chun a n-úsáidte sa Stát, go dtairgfear agus go nglacfar dleacht ar luach dearbhaithe atá bunaithe ar an bpraghas conartha.
(b) Is é is luach freisin d'aon earraí allmhuirithe ar gá thairis sin luacháil a dhéanamh orthu, chun críche aon achtacháin (pé acu in Acht nó in Ordú dhó) atá i bhfeidhm de thuras na huaire agus a bhaineas leis na custaim, an luach atá leagtha síos sa Tríú Sceideal a ghabhas leis an Acht seo, mura bhfuil foráil shonrach eile ann ina thaobh.
(2) Chun críche an choinníll a ghabhas le mír (a) d'fho-alt (1) den alt seo—
(a) is é is luach dearbhaithe d'aon earraí a luach mar dhearbhós an t-allmhuiritheoir é, nó mar dearbhófar thar a cheann é, le linn na hearraí a thaifeadadh chun a n-úsáidte sa Stát;
(b) measfar an luach sin a bheith bunaithe ar an bpraghas conartha i gcás (agus sa chás sin amháin) go léiríonn sé an praghas sin agus é coigeartaithe go cuí chun imthosca a thabhairt i gcuntas a dheighleas an conradh ó chonradh díolacháin den tsórt atá i dtrácht sa Tríú Sceideal a ghabhas leis an Acht seo;
(c) is é ráta malairte a húsáidfear chun cothrom aon airgeadra choigríche in airgeadra na hÉireann a chinneadh an ráta díola sa Stát ar an dáta a taifeadtar na hearraí chun a n-úsáidte sa Stát.
(3) Féadfaidh na Coimisinéirí Ioncaim rialacháin a dhéanamh chun éifeacht a thabhairt d'fhorála na bhfo-alt sin roimhe seo den alt seo, agus go háirithe chun a cheangal ar aon allmhuiritheoir nó aon duine eile a bhfuil baint aige le hallmhuiriú earraí pé eolas, is gá dar leis na Coimisinéirí Ioncaim chun luacháil chóir a dhéanamh ar na hearraí, a thabhairt do na Coimisinéirí Ioncaim i pé foirm a ordóid, agus aon leabhair chuntais nó doiciméid eile d'aon tsórt a thabhairt ar aird a bhaineas le ceannach, allmhuiriú nó díol na n-earraí ag an duine sin.
(4) Má sháraíonn aon duine aon rialachán a bheas déanta faoi fho-alt (3) den alt seo, nó má dhiúltaíonn sé nó má mhainníonn sé é a chomhlíonadh, beidh sé ciontach i gcion agus ar a chiontú ann go hachomair dlífear pionós custam caoga punt a chur air.
Earraí a hallmhuireofar a scaoileadh isteach.
16.—(1) Aon uair nach mbeidh sé so-fhionnta láithreach an bhfuil aon dleacht chustam iníoctha, nó cén dleacht chustam atá iníoctha, i leith aon earraí allmhuirithe a taifeadfar chun a n-úsáidte sa Stát, pé acu ar a n-allmhuiriú nó as stóras é, féadfaidh na Coimisinéirí Ioncaim, más cuí leo é, a cheadú na hearraí a sheachadadh gan an dleacht d'íoc, ar an allmhuiritheoir nó a ghníomhaire do thabhairt urrúis go n-íocfar an dleacht, trí airgead a thaisceadh nó ar shlí eile, chun a sástachta.
(2) Chun críocha fo-ailt (1) den alt seo, féadfaidh na Coimisinéirí Ioncaim a mheas gur taifeadadh earraí chun a n-úsáidte sa Stát d'ainneoin gan na sonraí go léir is gá le haghaidh taifeadta iomláin a bheith sa taifead má bhíonn an méid de na sonraí sin ann is eol an uair sin don allmhuiritheoir nó dá ghníomhaire, agus sa chás sin bhéarfaidh an t-allmhuiritheoir nó a ghníomhaire na sonraí eile do na Coimisinéirí Ioncaim a luaithe is féidir.
(3) Má ceadaítear earraí a sheachadadh faoin alt seo, bhéarfaidh na Coimisinéirí Ioncaim fógra don allmhuiritheoir nó dá ghníomhaire, nuair a bheas suim na dleachta is iníoctha cinnte acu, ag sonrú na suime sin, agus measfar, faoi réir forál fo-ailt (4) den alt seo, gurb í an tsuim sin an dleacht chuí is iníoctha, agus íocfar an tsuim sin nó, má taisceadh airgead faoi fho-alt (2) den alt seo, íocfar pé suim bhreise is gá nó aisíocfar pé suim is gá.
(4) Beidh feidhm ag ailt 30 agus 31 den Customs Consolidation Act, 1876 (a bhaineas le díospóidí i dtaobh dleacht custam) maidir leis an tsuim a bheas sonraithe i bhfógra den tsórt adúradh amhail is dá ndéantaí, ar dháta an fhógra, na hearraí a sheachadadh faoin alt sin 30 ar an tsuim sin a thaisceadh.
Ar choinníoll, murar taisceadh aon tsuim faoi fho-alt (1) den alt seo nó más 1ú an tsuim a taisceadh faoi ná an tsuim a bheas sonraithe sa bhfógra, nach féidir imeachta a thionscnamh do réir an ailt sin 30, chun a fhionnadh an bhfuil aon dleacht iníoctha, nó cén dleacht atá iníoctha, ar na hearraí, go dtí go mbeidh an tsuim a bheas sonraithe sa bhfógra, nó an difríocht idir an tsuim sin agus an tsuim a taisceadh amhlaidh, pé acu é, íoctha, agus ní lamhálfar aon ús faoin alt sin 31 i leith aon tréimhse roimh íoc na suime sin nó na difríochta sin, pé acu é.
(5) Más rud é go ndéanfar earraí a seachadadh as stóras chun a n-aistrithe faoi bhanna, lena n-athstórasú, a sheachadadh faoin alt seo gan iad d'athstórasú, is í dleacht is iníochta ar na hearraí, d'ainneoin aon ní in alt 9 den Finance Act, 1900 (alt arna leasú le halt 3 den Finance Act, 1911, a fhorálas gurb í dleacht is iníoctha an dleacht is inmhuirir ar dháta na dleachta d'íoc), an dleacht is inmhuirir ar dháta an urrúis a thabhairt faoin alt seo.
CUID III.
Dleachta Bais.
Alt 33 den Acht Airgeadais, 1935, a leasú.
17.—I gcás an duine dá ngairmtear an duine marbh i bhfo-alt (1) d'alt 33 den Acht Airgeadais, 1935 (Uimh. 28 de 1935), arna leasú le halt 16 den Acht Airgeadais, 1937 (Uimh. 18 de 1937), d'fháil bháis an lá a rithfear an tAcht seo nó dá éis sin, ní bheidh feidhm ag na srianta a fhorchuireas an t-alt sin 33 arna leasú amhlaidh le híocaíocht ó bhancaeir le marthanóir an duine mhairbh sin nó le gach duine nó aon duine dá mharthanoirí nó le haon duine eile más rud é nach bhfuil an tsuim a taisceadh níos mó ná cúig chéad punt, agus dá réir sin beidh éifeacht ag an alt sin 33 arna leasú amhlaidh, i gcás a fheidhme maidir le haon duine marbh den tsórt sin, amhail is dá gcuirtí “cúig chéad punt” in ionad “céad punt” i bhfo-alt (1) de.
CUID IV.
Dleachta Stampa.
Alt 13 (4) den Acht Airgeadais (Uimh. 2), 1947, a leasú.
18.—(1) Beidh éifeacht ag fo-alt (4) d'alt 13 den Acht Airgeadais (Uimh. 2), 1947 (Uimh. 33 de 1947), agus measfar éifeacht a bheith riamh aige, amhail is nach mbeadh an focal “nó” ann i ndeireadh míre (e) agus go mbeadh na míreanna seo a leanas ann i ndiaidh míre (f):—
“(g) comhlucht corpraithe gan scair-chaipiteal a corpraíodh sa Stát tar éis an 15ú lá de Dheireadh Fómhair, 1947, más rud é—
(i) gur daoine a bhfuil gach duine acu i dtrácht i mír de mhíreanna (a) go (f) den fho-alt seo tromlach (nó, i gcás comhluchta chorpraithe den tsórt sin a corpraíodh le hAcht ón Oireachtas, ar a laghad a leath) de chomhaltaí an chomhluchta chorpraithe, agus
(ii) gur daoine den tsórt adúradh tromlach (nó, i gcás comhluchta chorpraithe den tsórt sin a corpraíodh le hAcht ón Oireachtas, ar a laghad a leath) de na daoine atá ag rialú agus ag bainistí an chomhluchta chorpraithe, nó
(h) comhlucht corpraithe a corpraíodh sa Stát tar éis an 15ú lá de Dheireadh Fómhair, 1947, i gcás níos mó ná a leath (do réir a luacha ainmniúil) de na scaireanna de gach aicme a heisíodh a bheith ar únaeracht tairbhiúil ag daoine a bhfuil gach duine acu i dtrácht i mír de mhíreanna (a) go (g) den fho-alt seo.”
(2) Forléireofar tagairt in aon fhoráil reachtúil (seachas an t-alt seo) do mhíreanna (a) go (f) d'fho-alt (4) d'alt 13 den Acht Airgeadais (Uimh. 2), 1947, mar thagairt do mhíreanna (a) go (h) den fho-alt sin arna leasú le fo-alt (1) den alt seo agus ní measfar, chun críocha aon achtacháin a bhaineas le dleacht stampa, comhlucht corpraithe a scor de bheith ina chomhlucht corpraithe den tsórt atá i dtrácht i mír (f) den fho-alt sin de bhrí amháin go dtáinig únaeracht tairbhiúil aon choda dá scaireanna chun bheith dílsithe i gcomhlucht corpraithe den tsórt atá i dtrácht i mír (f) nó (g) den fho-alt sin arna leasú le fo-alt (1) den alt seo.
Tíolacadh nó aistriú ar dhíol-tórainn le dleacht stampa i gcás idirbheart áirithe idir chomhluchta corpraithe.
19.—(1) (a) Faoi réir míre (b) den fho-alt seo, baineann an t-alt seo le gach ionstraim is inchurtha faoi mhuirear dleachta stampa faoi réim nó faoi threoir an mhírchinn “Conveyance or transfer on sale” sa Chéad Sceideal a ghabhas leis an Stamp Act, 1891, agus a déantar chun nó i dtaobh maoin a thíolacadh nó d'aistriú ó chomhlucht corpraithe amháin (dá ngairmtear an t-aistreoir sa bhfo-alt seo) chun comhluchta chorpraithe eile (dá ngairmtear an t-aistrí sa bhfo-alt seo).
(b) Ní bhainfidh an t-alt seo le hionstraim den tsórt adúradh mura gcruthófar chun sástachta na gCoimisinéirí Ioncaim—
(i) go bhfuil an t-aistreoir agus an t-aistrí i dtrácht i mír de mhíreanna (c), (d), (e), (f) agus (h) d'fho-alt (4) d'alt 13 den Acht Airgeadais (Uimh. 2), 1947 (Uimh. 33 de 1947), arna leasú le halt 18 den Acht seo,
(ii) go raibh an t-aistreoir, díreach roimh an ionstraim d'fhorghníomhú, i dteideal an leasa thairbhiúil go léir sa mhaoin iomchuí,
(iii) go bhfuil an leas tairbhiúil go léir sa mhaoin iomchuí á dhílsiú san aistrí,
(iv) gurb é an t-aistreoir únaer tairbhiúil nócha faoin gcéad ar a laghad de scair-chaipiteal eisithe an aistrí, agus
(v) nach bhfuil an tíolacadh nó an t-aistriú á dhéanamh de bhun comhshocraíochta faoina scoirfidh an t-aistreoir feasta, go díreach nó go neamhdhíreach, de bheith ina únaer tairbhiúil ar nócha faoin gcéad ar a laghad de scair-chaipiteal eisithe an aistrí.
(2) Ar aon ionstraim lena mbaineann an t-alt seo ní bheidh an dleacht is inmhuirir faoi réim nó faoi threoir an mhírechinn “Conveyance or transfer on sale” sa Chéad Sceideal a ghabhas leis an Stamp Act, 1891, níos mó ná deich scillinge.
(3) Aon ionstraim lena mbaineann an t-alt seo, agus a stampáladh le suim dleachta is 1ú ná an tsuim a bheadh inmhuirir uirthi, mura mbeadh forála an ailt seo, measfar gan í a bheith stampáilte go cuí mura bhfuil na Coimisinéirí Ioncaim tar éis a dtuairim a thabhairt ina taobh do réir ailt 12 den Stamp Act, 1891.
(4) (a) Chun críocha míre (b) d'fho-alt (1) den alt seo, féadfaidh na Coimisinéirí Ioncaim a cheangal go seachadfar dóibh dearbhú reachtúil i pé foirm a threorós siad, arna dhéanamh ag aturnae do na Cúirteanna Breithiúnais, agus pé fianaise eile, más ann di, a theastós uathu.
(b) Na cumhachta a bheirtear do na Coimisinéirí Ioncaim le mír (a) den fho-alt seo, is cumhachta iad i dteannta, agus ní cumhachta iad in ionad, na gcumhacht a bheirtear dóibh le halt 12 den Stamp Act, 1891.
Alt 13 (6) (b) den Acht Airgeadais (Uimh. 2), 1947, a leasú.
20.—Leasaítear leis seo mír (b) d'fho-alt (6) d'alt 13 den Acht Airgeadais (Uimh. 2), 1947 (Uimh. 33 de 1947), trí “athair nó máthair, sean-athair nó sean-mháthair, leas-athair nó leasmháthair, fear céile nó bean chéile, deartháir nó deirfiúr athar nó máthar nó” a chur isteach roimh “deartháir nó deirfiúr” agus “athar nó máthar, fir chéile nó mná céile nó” a chur isteach roimh “dearthár nó deirfíre”.
Srian le feidhm ailt 13 den Acht Airgeadais (Uimh. 2), 1947.
21.—(1) Ní bhainfidh alt 13 den Acht Airgeadais (Uimh. 2), 1947 (Uimh. 33 de 1947), le tíolacadh ná aistriú tailte, tionóntán agus oidhreachtán, ar a ndíol, má tá gaol ag an duine atá ag teacht i dteideal an leasa thairbhiúil go léir sa mhaoin (nó, i gcás níos mó ná duine amháin a theacht i dteideal leasa thairbhiúil inti, ag gach duine acu) leis an duine nó le gach duine de na daoine a bhí díreach roimhe sin i dteideal an leasa thairbhiúil go léir sa mhaoin, i slí éigin acu seo a leanas, is é sin le rá, mar dhír-shliochtach, athair nó máthair, sean-athair nó seanmháthair, leas-athair nó leas-mháthair, fear céile nó bean chéile, deartháir nó deirfiúr athar nó máthar nó deartháir nó deirfiúr, nó mar dhír-shliochtach athar nó máthar, fir chéile nó mná céile nó dearthár nó deirfíre, agus go bhfuil san ionstraim deimhniú á dheimhniú sin ón bpáirtí chun a bhfuil an mhaoin á tíolacadh nó á haistriú.
(2) Ar aon ionstraim lena mbaineann fo-alt (1) den alt seo beidh pé dleachta stampa inmhuirir a bheadh inmhuirir dá mba rud é nár hachtaíodh alt 13 den Acht Airgeadais (Uimh. 2), 1947.
(3) Aon ionstraim lena mbaineann fo-ailt (1) agus (2) den alt seo, agus a stampáladh le suim dleachta is lú ná an tsuim a bheadh inmhuirir uirthi mura mbeadh forála an ailt seo, measfar gan í a bheith stampáilte go cuí mura bhfuil na Coimisinéirí Ioncaim tar éis a dtuairim a thabhairt ina taobh do réir ailt 12 den Stamp Act, 1891.
Alt 24 (4) den Acht Airgeadais, 1949, a leasú.
22.—(1) Beidh éifeacht ag fo-alt (4) d'alt 24 den Acht Airgeadais, 1949 (Uimh. 13 de 1949), agus measfar éifeacht a bheith riamh aige, amhail is nach mbeadh an focal “nó” ann i ndeireadh míre (e) agus go mbeadh na míreanna seo a leanas ann i ndiaidh míre (f):
“(g) comhlucht corpraithe gan scair-chaipiteal a corpraíodh sa Stát tar éis an 15ú lá de Dheireadh Fómhair, 1947, más rud é—
(i) gur daoine a bhfuil gach duine acu i dtrácht i mír de mhíreanna (a) go (f) den fho-alt seo tromlach (nó i gcás comhluchta chorpraithe den tsórt sin a corpraíodh le hAcht ón Oireachtas, ar a laghad a leath) de chomhaltaí an chomhluchta chorpraithe, agus
(ii) gur daoine den tsórt adúradh tromlach (nó, i gcás comhluchta chorpraithe den tsórt sin a corpraíodh le hAcht ón Oireachtas, ar a laghad a leath) de na daoine atá ag rialú agus ag bainistí an chomhluchta chorpraithe, nó
(h) comhlucht corpraithe a corpraíodh sa Stát tar éis an 15ú lá de Dheireadh Fómhair, 1947, i gcás níos mó ná a leath (do réir luacha ainmniúil) de na scaireanna de gach aicmo a heisíodh a bheith ar únaeracht tairbhiúil ag daoine a bhfuil gach duine acu i dtrácht i mír de mhíreanna (a) go (g) den fho-alt seo.”
(2) Forléireofar tagairt in aon fhoráil reachtúil (seachas an t-alt seo) do mhíreanna (a) go (f) d'fho-alt (4) d'alt 24 den Acht Airgeadais, 1949, mar thagairt do mhíreanna (a) go (h) den fho-alt sin arna leasú le fo-alt (1) den alt seo.
CUID V.
Ilghneitheach agus Ginearalta.
An Cuntas Fuascailte Seirbhísí Caipitiúla.
23.—(1) San alt seo—
ciallaíonn “an príomh-alt” alt 22 den Acht Airgeadais, 1950 (Uimh. 18 de 1950);
ciallaíonn “an t-alt leasúcháin” alt 22 den Acht Airgeadais, 1951 (Uimh. 15 de 1951);
ciallaíonn “an dara blianacht bhreise” an tsuim a muirearaítear ar an bPríomh-Chiste faoi fho-alt (4) den alt seo;
tá leis na habairtí “an tAire”, “an Cuntas” agus “seirbhísí caipitiúla” na bríonna atá leo faoi seach sa phríomh-alt.
(2) Beidh éifeacht ag fo-alt (4) den alt leasúcháin, maidir leis na naoi mbliana airgeadais fichead, d'éis a chéile, a thosnós leis an mbliain airgeadais dár críoch an 31ú lá de Mhárta, 1953, ach “£662,716” a chur in ionad “£653,594”.
(3) Beidh éifeacht ag fo-alt (6) den alt leasúcháin ach “£418,308” a chur in ionad “£420,770”.
(4) Déanfar suim £501,922 le haghaidh fuascailte iasacht, maraon le hús ar an gcéanna, i leith seirbhísí caipitiúla, a mhuirearú go bliantúil ar an bPríomh-Chiste nó a thoradh fáis sna tríocha bliain airgeadais, d'éis a chéile, a thosnós leis an mbliain airgeadais dár críoch an 31ú lá de Mhárta, 1953.
(5) Íocfar an dara blianacht bhreise isteach sa Chuntas i pé slí, agus pé trátha sa bhliain airgeadais iomchuí, a chinnfeas an tAire.
(6) Féadfar aon chuid den dara blianacht bhreise, nach mó ná £323,127 in aon bhliain airgeadais, d'úsáid chun an t-ús ar an bhfiach poiblí d'íoc.
(7) Úsáidfear iarmhéid na dara blianachta breise in aon tslí nó slite dá sonraítear i bhfo-alt (6) den phríomh-alt.
Cúram agus bainistí cánach agus dleacht.
24.—Cuirtear faoi chúram agus bainistí na gCoimisinéirí Ioncaim leis seo na cánacha agus na dleachta uile a forchuirtear leis an Acht seo.
Gearrtheideal, forléiriú agus tosach feidhme.
25.—(1) Féadfar an tAcht Airgeadais, 1952, a ghairm den Acht seo.
(2) Forléireofar Cuid I den Acht seo i dteannta na nAcht Cánach Ioncaim.
(3) Déanfar Cuid II den Acht seo, a mhéid a bhaineas sí le dleachta custam, d'fhorléiriú i dteannta na nAcht Custam agus, mhéid a bhaineas sí le dleachta máil, forléireofar í i dteannta na Reacht a bhaineas le dleachta máil agus le bainistí na ndleacht sin.
(4) Forléireofar Cuid IV den Acht seo i dteannta an Stamp Act, 1891, agus na n-achtachán a leasaíos nó a leathnaíos an tAcht sin.
(5) Measfar Cuid I den Acht seo a theacht i bhfeidhm an 6ú lá d'Aibreán, 1952, agus beidh éifeacht aici amhail ar an lá sin agus ón lá sin amach.
AN CHÉAD SCEIDEAL
Biotaille (Ratai Gnath-dhleachta Custam).
An Saghas Biotáille | Rátaí Fábhair | Lán-rátaí | ||||||||||
Sa Chasc | Sa Bhuidéal | Sa Chasc | Sa Bhuidéal | |||||||||
£ | s. | d. | £ | s. | d. | £ | s. | d. | £ | s. | d. | |
Ar gach galún, arna ríomh do réir phrofa, díobh seo:— | ||||||||||||
Branda nó rum ... ... | 8 | 16 | 4 | 8 | 17 | 4 | 8 | 18 | 10 | 8 | 19 | 10 |
Rum tacair nó ginéibh ... | 8 | 16 | 5 | 8 | 17 | 5 | 8 | 18 | 11 | 8 | 19 | 11 |
Biotáille neamhmhílsithe seachas na saghsanna a luadh cheana ... ... ... | 8 | 16 | 5 | 8 | 16 | 5 | 8 | 18 | 11 | 8 | 18 | 11 |
Ar gach galún de bhiotáille chumhraithe ... ... | 14 | 1 | 7 | 14 | 2 | 7 | 14 | 5 | 7 | 14 | 6 | 7 |
Ar gach galún de licéirí, coirdéil, meascáin agus ullmhóidí eile sa bhuidéal a taifeadfar i slí a léireos nach bhfuil an neart le tástáil ... ... ... | -- | 11 | 18 | 11 | -- | 12 | 2 | 3 | ||||
Ar gach galún, arna ríomh do réir phroía, d'aon tsaghas biotáille nár luadh cheana, lena n-áirítear nafta agus alcól meithleach arna n-íonú chun iad a dhéanamh inóil, agus meascáin agus ullmhóidí ina bhfuil biotáille ... ... | 8 | 16 | 5 | 8 | 17 | 5 | 8 | 18 | 11 | 8 | 19 | 11 |
AN DARA SCEIDEAL
Dleachta ar Thobac.
Cuid I.
Custaim.
£ | s. | d. | |||||
Tobac Neamhmhonaraithe:— | |||||||
Má bhíonn sé Scúite nó Díloirgnithe:— | |||||||
Agus 10 lb. nó níos mó de fhliuchra i ngach 100 lb. meáchain de ... ... ... ... ... ... | an lb. | 1 | 14 | 10½ | |||
Agus níos lú ná 10 lb. de fhliuchra i ngach 100 lb. meáchain de ... ... ... ... ... ... | ,, | 1 | 18 | 9½ | |||
Mura mbíonn sé Scúite nó Díloirgnithe:— | |||||||
Agus 10 lb. nó níos mó de fhliuchra i ngach 100 lb. meáchain de ... ... ... ... ... ... | ,, | 1 | 14 | 10 | |||
Agus níos lú ná 10 lb. de fhliuchra i ngach 100 lb. meáchain de ... ... ... ... ... | ,, | 1 | 18 | 9 | |||
Lán-ráta | Ráta Fábhair | ||||||
Tobac Monaraithe:— | £ | s. | d. | £ | s. | d. | |
Todóga ... ... ... ... ... ... | an lb. | 2 | 5 | 0 | 1 | 17 | 6 |
Toitíní ... ... ... ... ... ... | ,, | 2 | 4 | 6 | 1 | 17 | 1 |
Cavendish nó Negrohead ... ... ... | ,, | 2 | 4 | 0 | 1 | 16 | 8 |
Cavendish nó Negrohead a Monaraíodh faoi Bhanna ... ... ... ... ... | ,, | 2 | 3 | 6 | 1 | 16 | 3 |
Tobac Monaraithe eile ... ... ... | ,, | 2 | 3 | 6 | 1 | 16 | 3 |
Snaois a bhfuil níos mó ná 13 lb. de fhliuchra i ngach 100 lb. meáchain di ... ... | ,, | 2 | 2 | 0 | 1 | 15 | 0 |
Snaois nach bhfuil níos mó ná 13 lb. de fhliuchra i ngach 100 lb. meáchain di ... | ,, | 2 | 4 | 0 | 1 | 16 | 8 |
Cuid II.
M ál.
£ | s. | d. | ||
Tobac Neamhmhonaraithe:— | ||||
Agus 10 lb. nó níos mó de fhliuchra i ngach 100 lb. meáchain de ... ... ... ... ... ... | an lb. | 1 | 12 | 2½ |
Agus níos lú ná 10 lb. de fhliuchra i ngach 100 lb. meáchain de | ,, | 1 | 15 | 9 |
Tobac Monaraithe:— | ||||
Cavendish nó Negrohead a Monaraíodh faoi Bhanna | ,, | 1 | 16 | 3 |
AN TRIU SCEIDEAL
Luach Earrai Allmhuirithe.
1. (1) Measfar gurb é is luach d'aon earraí allmhuirithe a ngnáthphraghas, is é sin le rá, an praghas a gheofaí orthu, tráth a dtaifeadta chun a n-úsáidte sa Stát (nó, mura dtaifeadtar iad amhlaidh, tráth a n-allmhuirithe), dá ndíoltaí iad ar an margadh oscailte agus an ceannaitheoir agus an díoltóir a bheith neamhthuilleamaíoch lena chéile.
(2) Cinnfear gnáth-phraghas aon earraí allmhuirithe do réir na mbun tuisceanna seo a leanas:—
(a) go dtuigfear na hearraí a bheith arna seachadadh don cheannaitheoir ag port nó áit an allmhuirithe; agus
(b) go n-íocfaidh an díoltóir an costas fartha, an t-árachas, an coimisiún agus gach costas, muirear agus caiteachas eile a bhainfeas leis an díol agus le seachadadh na n-earraí ag an bport nó ag an áit sin; ach
(c) go n-íocfaidh an ceannaitheoir aon dleacht nó cáin is inmhuirir sa Stát.
2. Tá sé le tuiscint i gcás díola ar an margadh oscailte idir ceannaitheoir agus díoltóir agus iad neamhthuilleamaíoch lena chéile—
(a) gurb é an praghas an t-aon chomaoin amháin; agus
(b) nach bhfuil an praghas a gnóthaítear faoi thionchar ag aon chaidreamh tráchtála nó airgeadais nó aon chaidreamh eile, pé acu trí chonradh nó ar shlí eile é, idir an díoltóir nó aon duine atá i gcomhlachas gnótha leis agus an ceannaitheoir nó aon duine atá i gcomhlachas gnótha leis (seachas an caidreamh a éiríos as díol na n-earraí áirithe); agus
(c) nach mbeidh aon chuid den fháltas as athdhíol, úsáid nó diúscairt na n-earraí ina dhiaidh sin ag faibhriú go díreach ná go neamhdhíreach chun an díoltóra ná chun duine ar bith atá i gcomhlachas gnótha leis.
3. (1) Má bhíonn na hearraí atá le luacháil—
(a) arna monarú do réir aon aireagáin phaitinnithe nó ina n-earraí ar húsáideadh aon dearacht chláraithe maidir leo; nó
(b) arna n-allmhuiriú faoi thrádmharc coigríche, nó arna n-allmhuiriú chun a ndíolta (pé acu tar éis tuilleadh monaruithe é nó nach ea) faoi thrádmharc coigríche;
cinnfear an gnáth-phraghas ar an mbun tuisceana go bhfolaíonn an praghas an ceart chun an phaitinn, an dearacht nó an trádmharc d'úsáid i leith na n-earraí.
(2) Chun na críche seo folaíonn an abairt “trádmharc” ainm trádála agus sainchruth, agus is é is trádmharc coigríche ann trádmharc a húsáidtear chun a chur in iúl go bhfuil na hearraí a n-úsáidtear é maidir leo ina n-earraí—
(a) le duine a rinne na hearraí atá le luacháil d'fhás, a tháirgeadh, a mhonarú, a thoghadh nó a thairiscint chun a ndíolta, nó déileáil leo ar shlí eile, lasmuigh den Stát; nó
(b) le duine atá i gcomhlachas gnótha le haon duine den tsórt dá dtagartar i mír (a) den fho-mhír seo; nó
(c) le duine chun ar shannaigh aon duine den tsórr a luaitear i mír (a) nó (b) den fho-mhír seo cáilmheas an ghnótha a n-úsáidtear an trádmharc maidir leis.
4. Measfar beirt a bheith i gcomhlachas gnótha le chéile má bhíonn, go díreach nó go neamhdhíreach, aon leas ag ceachtar acu i ngnó nó i maoin an duine eile nó comhleas acu beirt in aon ghnó nó in aon mhaoin nó leas ag an tríú duine i ngnó nó i maoin na beirte acu.
Number 14 of 1952.
FINANCE ACT, 1952.
ARRANGEMENT OF SECTIONS
Income Tax.
Section | |
Deduction in respect of dependent relative—increase of income limit of relative. | |
Alteration of reduced rate relief and consequential amendment of section 32 of Income Tax Act, 1918. | |
Customs and Excise.
Termination of entertainments duty in respect of ball or dance. | |
Death Duties.
Stamp Duties.
Amendment of section 13 (6) (b) of Finance (No. 2) Act, 1947. | |
Restriction of application of section 13 of Finance (No. 2) Act, 1947. | |
Miscellaneous and General.
Spirits (Rates of Ordinary Customs Duty)
Duties on Tobacco
Value of Imported Goods
Acts Referred to | |
No. 18 of 1939 | |
No. 15 of 1951 | |
No. 18 of 1944 | |
No. 13 of 1949 | |
No. 20 of 1932 | |
No. 14 of 1941 | |
No. 43 of 1931 | |
No. 7 of 1935 | |
No. 28 of 1935 | |
No. 33 of 1947 | |
No. 35 of 1926 | |
No. 12 of 1948 | |
No. 15 of 1933 | |
No. 14 of 1940 | |
No. 31 of 1934 | |
No. 18 of 1950 | |
No. 18 of 1937 | |
Number 14 of 1952.
FINANCE ACT, 1952.
BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS:—
PART I.
Income Tax.
Income tax and sur-tax for the year 1952–53.
1.—(1) Income tax shall be charged for the year beginning on the 6th day of April, 1952, at the rate of seven shillings and six pence in the pound.
(2) Sur-tax for the year beginning on the 6th day of April, 1952, shall be charged in respect of the income of any individual the total of which from all sources exceeds one thousand five hundred pounds and shall be so charged at the same rates as those at which it is charged for the year beginning on the 6th day of April, 1951.
(3) The several statutory and other provisions which were in force on the 5th day of April, 1952, in relation to income tax and sur-tax shall, subject to the provisions of this Act, have effect in relation to the income tax and sur-tax to be charged as aforesaid for the year beginning on the 6th day of April, 1952.
Alteration of earned income allowance and of allowance from total income (person aged sixty-five or upwards).
2.—(1) The following provision shall be substituted for section 16 of the Finance Act, 1920, as amended by section 4 of the Finance Act, 1939 (No. 18 of 1939), that is to say:—
“An individual who makes, in the manner prescribed by the Income Tax Acts, a claim in that behalf and makes a return in the prescribed form of his total income shall, for the purposes of ascertaining the amount of his assessable income for the purpose of income tax, be allowed a deduction from the amount of his earned income as estimated in accordance with the provisions of the Income Tax Acts of a sum equal to—
(a) one-fourth of so much of that income as does not exceed eight hundred pounds; and
(b) one-fifth of so much of that income as exceeds eight hundred pounds;
but not exceeding, in the case of any individual, the sum of four hundred pounds.”
(2) Section 4 of the Finance Act, 1951 (No. 15 of 1951), shall be construed and have effect as if—
(a) “one-fourth” were substituted for “one-fifth” in paragraph (a) of subsection (1), and
(b) “six hundred pounds” were substituted for “five hundred pounds” wherever the latter words occur in paragraphs (a) and (b) of subsection (1), and
(c) a reference to subsection (1) of this section were substituted in subsection (2) for the reference to section 4 of the Finance Act, 1939.
Deduction in respect of dependent relative—increase of income limit of relative.
3.—Subsection (1) of section 22 of the Finance Act, 1920, as amended by section 5 of the Finance Act, 1944 (No. 18 of 1944), and section 7 of the Finance Act, 1949 (No. 13 of 1949), is hereby further amended by the substitution of “whose total income from all sources does not exceed eighty pounds a year” for “whose total income from all sources does not exceed fifty pounds a year”.
Alteration of reduced rate relief and consequential amendment of section 32 of Income Tax Act, 1918.
4.—(1) The following provision shall be substituted for section 23 of the Finance Act, 1920, as amended by subsection (4) of section 3 of the Finance Act, 1932 (No. 20 of 1932), that is to say:—
“An individual who makes, in the manner prescribed by the Income Tax Acts, a claim in that behalf and makes a return in the prescribed form of his total income shall be entitled to be charged at two-fifths of the standard rate of tax on the first one hundred pounds of his taxable income and at four-fifths of the standard rate of tax on the next one hundred pounds of that income.”
(2) References in any enactment to the said section 23 of the Finance Act, 1920, as amended by the said subsection (4) of section 3 of the Finance Act, 1932, shall be construed and have effect subject and with due regard to the substitution effected by subsection (1) of this section and, in particular, references in any enactment to half the standard rate of tax in relation to the first one hundred pounds of taxable income shall, as respects the first one hundred pounds of taxable income, be construed as references to two-fifths of the standard rate of tax and shall, as respects the next one hundred pounds of taxable income, be construed as references to four-fifths of the standard rate of tax.
(3) The following words shall be substituted for the words “half the standard rate of tax” in paragraph (i) of subsection (1) of section 32 of the Income Tax Act, 1918, as amended by section 26 of the Finance Act, 1920, and in subparagraph (i) of paragraph (e) of subsection (3) of the said section 32 as so amended, that is to say:
“the lesser of the two following rates:
(A) half the standard rate of tax,
(B) the rate obtained by dividing the tax payable by the person referred to in subsection (1) of this section, before deduction of any relief under this section or of any double taxation relief under any agreement between the Government and the Government of any other State, but after reduction in respect of any tax which he is entitled to charge against any other person, by the amount of his taxable income, which for this purpose shall be deemed to be reduced by the amount of any income the income tax upon which he is entitled to charge as aforesaid”,
and references in any enactment to section 32 of the Income Tax Act, 1918, shall be construed and have effect accordingly.
Cesser of section 2 of Finance Act, 1941.
5.—Section 2 of the Finance Act, 1941 (No. 14 of 1941), shall, notwithstanding subsection (2) thereof, not apply to the year beginning on the 6th day of April, 1952, or to any subsequent year.
PART II.
Customs and Excise.
Mineral hydrocarbon light oil.
6.—(1) The duty of customs imposed by section 1 of the Finance (Customs Duties) (No. 4) Act, 1931 (No. 43 of 1931), as amended by subsequent enactments, shall, in respect of mineral hydrocarbon light oil chargeable with that duty, be charged, levied and paid—
(a) during the period beginning on the 3rd day of April, 1952, and ending on the 16th day of April, 1952, at the rate of one shilling and eight pence the gallon in lieu of the rate now chargeable by virtue of subsection (1) of section 7 of the Finance Act, 1951 (No. 15 of 1951), and
(b) as on and from the 17th day of April, 1952, at the rate of one shilling and nine and one half pence the gallon in lieu of the rate specified in paragraph (a) of this subsection.
(2) The duty of excise imposed by section 1 of the Finance (Miscellaneous Provisions) Act, 1935 (No. 7 of 1935), as amended by subsequent enactments, shall—
(a) in respect of mineral hydrocarbon light oil chargeable with that duty which is sent out, on or for sale or otherwise, from the premises of the manufacturer thereof during the period beginning on the 3rd day of April, 1952, and ending on the 16th day of April, 1952, or is used by such manufacturer during that period for any purpose other than the manufacture or production of mineral hydrocarbon oil, be charged, levied and paid at the rate of one shilling and six pence the gallon in lieu of the rate now chargeable by virtue of subsection (2) of section 7 of the Finance Act, 1951, and
(b) in respect of mineral hydrocarbon light oil chargeable with that duty which is sent out, on or for sale or otherwise, from the premises of the manufacturer thereof on or after the 17th day of April, 1952, or is used by such manufacturer on or after that date for any purpose other than the manufacture or production of mineral hydrocarbon oil be charged, levied and paid at the rate of one shilling and seven and one half pence the gallon in lieu of the rate specified in paragraph (a) of this subsection.
Hydrocarbon oil.
7.—(1) The duty of customs imposed by section 21 of the Finance Act, 1935 (No. 28 of 1935), shall, in respect of hydrocarbon oil, chargeable with that duty, be charged, levied and paid, as on and from the 3rd day of April, 1952, at the rate of one shilling and eight pence the gallon in lieu of the rate now chargeable by virtue of subsection (1) of section 8 of the Finance Act, 1951 (No. 15 of 1951).
(2) The rebate allowable under subsection (2) of section 21 of the Finance Act, 1935, shall, in respect of hydrocarbon oil on which such rebate is allowable, be allowed, as on and from the 3rd day of April, 1952, at the rate of one shilling and eight pence the gallon in lieu of the rate now allowable by virtue of subsection (2) of section 8 of the Finance Act, 1951.
(3) The duty of excise imposed by section 21 of the Finance Act, 1935, shall, in respect of hydrocarbon oil chargeable with that duty, which is sent out, on or for sale or otherwise, from the premises of the manufacturer thereof on or after the 3rd day of April, 1952, or is used by such manufacturer on or after that date for any purpose other than the manufacture or production of hydrocarbon oil, be charged, levied and paid at the rate of one shilling and six pence the gallon in lieu of the rate now chargeable by virtue of subsection (3) of section 8 of the Finance Act, 1951.
(4) The rebate allowable under subsection (4) of section 21 of the Finance Act, 1935, shall, in respect of hydrocarbon oil on which such rebate is allowable and on which the excise duty mentioned in subsection (3) of this section was paid at the rate of one shilling and six pence the gallon, be allowed at the rate of one shilling and six pence the gallon in lieu of the rate now allowable by virtue of subsection (4) of section 8 of the Finance Act, 1951.
Spirits.
8.—(1) The Finance Act, 1920, as amended by section 6 of the Finance (No. 2) Act, 1947 (No. 33 of 1947), shall, as on and from the 3rd day of April, 1952, be amended by the substitution in Part I of the First Schedule to the said Finance Act, 1920, of the matter set out in the First Schedule to this Act for the matter inserted therein by the said section 6, and subsection (1) of section 3 of the said Finance Act, 1920, shall have effect accordingly.
(2) The duty of excise imposed by subsection (2) of section 3 of the Finance Act, 1920, shall, as on and from the 3rd day of April, 1952, be charged, levied and paid at the rate of eight pounds, sixteen shillings the gallon (computed at proof) in lieu of the rate chargeable by virtue of subsection (2) of section 6 of the Finance (No. 2) Act, 1947 (No. 33 of 1947).
(3) Nothing in this section shall operate to relieve from or to prejudice or affect the additional customs duties or the additional excise duty in respect of immature spirits imposed by section 9 of the Finance Act, 1926 (No. 35 of 1926).
Beer—customs duties.
9.—(1) In lieu of the duties of customs imposed by subsection (1) of section 9 of the Finance (No. 2) Act, 1947 (No. 33 of 1947), as amended by section 6 of the Finance Act, 1948 (No. 12 of 1948), there shall, as on and from the 3rd day of April, 1952, be charged, levied and paid on all mum, spruce or black beer, Berlin white beer and other preparations (whether fermented or not fermented) of a similar character imported into the State, a duty of customs at the following rates, that is to say:
(a) for every thirty-six gallons of beer of which the worts are, or were before fermentation, of a specific gravity not exceeding one thousand two hundred and fifteen degrees, thirty-eight pounds, fourteen shillings;
(b) for every thirty-six gallons of beer of which the worts are, or were before fermentation, of a specific gravity exceeding one thousand two hundred and fifteen degrees, forty-five pounds, eight shillings.
(2) In lieu of the duty of customs imposed by subsection (2) of section 9 of the Finance (No. 2) Act, 1947, as amended by section 6 of the Finance Act, 1948, there shall, as on and from the 3rd day of April, 1952, be charged, levied and paid on all beer of any description (other than beer chargeable with the duty imposed by the foregoing subsection of this section) imported into the State, a duty of customs at the rate of nine pounds, thirteen shillings and six pence for every thirty-six gallons of beer of which the worts were before fermentation of a specific gravity of one thousand and fifty-five degrees.
(3) There shall be allowed and paid on exportation or on shipment for use as stores of imported beer on which it is shown, to the satisfaction of the Revenue Commissioners, that the duty imposed by either of the foregoing subsections of this section has been paid, a drawback, calculated according to the original specific gravity of such beer, at the rate of nine pounds, thirteen shillings and three pence on every thirty-six gallons of beer of which the original specific gravity was one thousand and fifty-five degrees.
(4) Where, in the case of beer which is chargeable with the duty imposed by subsection (2) of this section or in the case of beer on which drawback under subsection (3) of this section is payable, the specific gravity of such beer is different from the specific gravity mentioned in the said subsection (2) or in the said subsection (3) (whichever is relevant), the said duty or the said drawback (as the case may be) shall be varied proportionately.
(5) Section 24 of the Finance Act, 1933 (No. 15 of 1933), shall not apply or have effect in relation to either of the duties of customs imposed by this section.
Beer—excise duties.
10.—(1) In lieu of the duty of excise imposed by section 10 of the Finance (No. 2) Act, 1947 (No. 33 of 1947), as amended by section 7 of the Finance Act, 1948 (No. 12 of 1948), there shall be charged, levied and paid on all beer brewed within the State on or after the 3rd day of April, 1952, a duty of excise at the rate of nine pounds, thirteen shillings for every thirty-six gallons of worts of a specific gravity of one thousand and fifty-five degrees.
(2) There shall be allowed and paid on exportation as merchandise or for use as ship's stores of beer on which it is shown, to the satisfaction of the Revenue Commissioners, that the duty of excise imposed by this section has been paid, a drawback, calculated according to the original specific gravity of such beer, at the rate of nine pounds, thirteen shillings and three pence for every thirty-six gallons of which the original specific gravity was one thousand and fifty-five degrees.
(3) In the case of beer of which the specific gravity is different from the specific gravity mentioned in the relevant subsection of this section, the duty chargeable or the drawback payable (as the case may be) in pursuance of this section shall be varied proportionately.
Increase of rebate on beer brewed from home malted cereals.
11.—Section 41 of the Finance Act, 1932 (No. 20 of 1932), as amended by section 15 of the Finance Act, 1940 (No. 14 of 1940), shall have effect in relation to beer brewed in the year beginning on the 1st day of July, 1951, and in relation to beer brewed in any year beginning on any subsequent 1st day of July as if the reference now contained in that section, as so amended, to a rate of ten shillings per standard barrel were a reference to a rate of one pound ten shillings per standard barrel.
Tobacco.
12.—(1) The duty of customs on tobacco imposed by section 20 of the Finance Act, 1932 (No. 20 of 1932), shall, as on and from the 3rd day of April, 1952, be charged, levied and paid at the several rates specified in Part I of the Second Schedule to this Act in lieu of the several rates at which the said duty is now chargeable by virtue of section 8 of the Finance Act, 1948 (No. 12 of 1948).
(2) The duty of excise on tobacco imposed by section 19 of the Finance Act, 1934 (No. 31 of 1934), shall, as on and from the 3rd day of April, 1952, be charged, levied and paid at the several rates specified in Part II of the Second Schedule to this Act in lieu of the several rates at which the said duty is now chargeable by virtue of section 16 of the Finance Act, 1949 (No. 13 of 1949).
(3) Subsections (3) and (4) of the said section 19 of the Finance Act, 1934, and subsection (5) thereof subject to subsection (4) of this section, shall apply to tobacco which is chargeable with the duty of excise imposed by subsection (1) of the said section 19 at a rate specified in Part II of the Second Schedule to this Act, and for the purpose of such application references in the said subsections (3), (4) and (5) of the said section 19 to Part I of the Sixth Schedule to the said Finance Act, 1934, shall be construed and have effect as references to Part II of the Second Schedule to this Act.
(4) The rebate on unmanufactured tobacco mentioned in subsection (3) of section 20 of the Finance Act, 1932, as amended by section 18 of the Finance Act, 1934, and in subsection (5) of section 19 of the Finance Act, 1934, shall, on and from the 3rd day of April, 1952, be at the rate of five pence per pound.
(5) The rebate on hard pressed tobacco mentioned in subsection (2) of section 17 of the Finance Act, 1940 (No. 14 of 1940), shall, in respect of any such tobacco sold and sent out for use within the State by any licensed manufacturer on or after the 3rd day of April, 1952, be at the rate of nine shillings and eight pence per pound.
(6) As respects unmanufactured tobacco which, apart from this subsection, would be entitled by virtue of section 5 of the Finance Act, 1950 (No. 18 of 1950), to the preferential rates of customs duties specified in the Second Schedule to the Finance Act, 1949, the duty of customs chargeable thereon on delivery from bonded warehouse shall, as on and from the 3rd day of April, 1952, be charged, levied and paid at the rates for unmanufactured tobacco specified in Part I of the Second Schedule to this Act, subject to each of those rates being reduced by the amount by which the corresponding rate specified in the said Second Schedule to the Finance Act, 1949, is less than the corresponding rate specified in Part I of the Second Schedule to the Finance Act, 1948.
Tobacco (excise duty on certain stocks).
13.—(1) Subject to the provisions of subsection (2) of this section, there shall be charged, levied and paid on all stocks of tobacco of every description which at five o'clock in the afternoon of the 2nd day of April, 1952, are in the ownership or possession of a licensed manufacturer of tobacco and in any place in the State other than a bonded warehouse, a duty of excise, payable by the manufacturer, at the following rate, that is to say:
(a) so far as the stocks consist of unmanufactured tobacco, eleven shillings for every pound weight of the stocks, and
(b) so far as the stocks consist of tobacco (including snuff) other than unmanufactured tobacco, eleven shillings for every pound weight of unmanufactured tobacco from which, in the opinion of the Revenue Commissioners, the stocks were derived.
(2) The duty imposed by subsection (1) of this section shall not be chargeable on any manufactured tobacco (including cigarettes, cigars and snuff, other than offal snuff) as to which it is shown to the satisfaction of the Revenue Commissioners that it was at five o'clock in the afternoon of the 2nd day of April, 1952, fully prepared for sale by retail and that either—
(i) it was not the product of any operation carried out by any manufacturer in whose ownership or possession it was at that time; or
(ii) it was at that time held as retail stock in premises used for selling tobacco by retail; or
(iii) it was at that time in transit from seller to buyer under a contract of sale:
Provided that no tobacco shall be deemed for the purposes of this subsection to have been fully prepared for sale by retail if, according to the ordinary course of business of the person in whose ownership or possession it was or to whom it was in transit, it had still to be subjected to some further process (other than packing) before being sold by him.
(3) Every licensed manufacturer of tobacco shall, not later than the 9th day of April, 1952, make a return to the Revenue Commissioners in a form approved by them giving such information as they may thereby require and, in particular, showing the quantities by weight of tobacco of every description in his ownership or possession at five o'clock in the afternoon of the 2nd day of April, 1952, in any place in the State other than a bonded warehouse.
(4) Every licensed manufacturer of tobacco shall—
(a) produce, if so required, to any officer of Customs and Excise the trade books and all accounts and documents belonging to or in the possession of such manufacturer which are necessary for verifying the return made in pursuance of subsection (3) of this section, and
(b) render all reasonable assistance to such officer in the taking of an account of the tobacco which was in the ownership or possession of such manufacturer at five o'clock in the afternoon of the 2nd day of April, 1952.
(5) Every licensed manufacturer of tobacco shall, immediately upon making the return required by subsection (3) of this section or on the 9th day of April, 1952, whichever is the earlier, pay to the Revenue Commissioners the full amount of the duty mentioned in this section on any tobacco which was in his ownership or possession at five o'clock in the afternoon of the 2nd day of April, 1952, and was chargeable with the said duty, and the Revenue Commissioners may, if they think fit, defer the payment of the duty to a date not later than the 1st day of January, 1953, upon the manufacturer giving security by bond or otherwise to their satisfaction that such duty will be paid.
(6) Every manufacturer required by subsection (3) of this section to make such return as is mentioned in that subsection who either fails to make such return or makes a return which is incomplete, false or misleading in any material respect or fails or refuses to do anything which he is required by subsection (4) of this section to do shall be guilty of an offence under the statutes relating to duties of excise and shall for every such offence incur an excise penalty of fifty pounds, and all tobacco in relation to which such offence was committed shall be forfeited.
Termination of entertainments duty in respect of ball or dance.
14.—(1) On and after the 1st day of August, 1952, the excise duty referred to as entertainments duty in and chargeable under section 1 of the Finance (New Duties) Act, 1916, as amended by subsequent enactments shall not be charged or levied on payments for admission to any ball or dance.
(2) Subsections (1) and (2) of section 12 of the Finance Act, 1949 (No. 13 of 1949), are hereby repealed as on and from the 1st day of August, 1952.
Valuation of imported goods.
15.—(1) (a) For the purpose of any enactment (whether contained in an Act or an Order) for the time being in force under which a duty of customs is chargeable on goods by reference to their value, the value of any imported goods shall, whether it is or is not otherwise specifically provided, be that laid down in the Third Schedule to this Act, and duty shall be paid on that value:
Provided that, in the case of goods imported under a contract of sale and entered for home consumption, duty shall be deemed to have been paid on that value if, before the goods are delivered for home consumption, duty is tendered and accepted on a declared value based on the contract price.
(b) The value of any imported goods which it is otherwise necessary to value for the purpose of any enactment (whether contained in an Act or an Order) for the time being in force relating to the customs shall, unless it is otherwise specifically provided, also be that laid down in the Third Schedule to this Act.
(2) For the purpose of the proviso to paragraph (a) of subsection (1) of this section—
(a) the declared value of any goods is their value as declared by or on behalf of the importer in making entry of the goods for home consumption;
(b) that value shall be deemed to be based on the contract price if, but only if, it represents that price properly adjusted to take account of circumstances differentiating the contract from such a contract of sale as is contemplated by the Third Schedule to this Act;
(c) the rate of exchange to be used for determining the equivalent in Irish currency of any foreign currency shall be the selling rate in the State on the date on which the goods are entered for home consumption.
(3) The Revenue Commissioners may make regulations for the purpose of giving effect to the provisions of the foregoing subsections of this section, and in particular for requiring any importer or other person concerned with the importation of goods to furnish to the Revenue Commissioners, in such form as they may require, such information as is, in their opinion, necessary for a proper valuation of the goods, and to produce any books of account or other documents of whatever nature relating to the purchase, importation, or sale of the goods by that person.
(4) Where a person contravenes, or refuses or fails to comply with, any regulation made under subsection (3) of this section, he shall be guilty of an offence and shall be liable on summary conviction thereof to a customs penalty of fifty pounds.
Release of imported goods.
16.—(1) Where it is impracticable immediately to ascertain whether any or what duty of customs is payable in respect of any imported goods which are entered for home use, whether on importation or from warehouse, the Revenue Commissioners may, if they think fit, allow the goods to be delivered without payment of duty upon the giving by the importer or his agent of security for payment of the duty by deposit of money or otherwise to their satisfaction.
(2) The Revenue Commissioners may, for the purposes of subsection (1) of this section, treat goods as entered for home use notwithstanding that the entry does not contain all the particulars required for perfect entry if it contains as many of those particulars as are then known to the importer or his agent, and in that event the importer or his agent shall supply the remaining particulars as soon as may be to the Revenue Commissioners.
(3) Where goods are allowed to be delivered under this section, the Revenue Commissioners shall, when they have determined the amount of duty which is payable, give to the importer or his agent a notice specifying that amount, and that amount shall, subject to the provisions of subsection (4) of this section, be deemed to be the proper duty payable, and that amount shall be paid or, where a deposit has been made under subsection (1) of this section, such additional amount shall be paid, or such amount shall be repaid, as may be required.
(4) Sections 30 and 31 of the Customs Consolidation Act, 1876 (which relate to disputes respecting duties of customs) shall apply in relation to the amount specified in such a notice as aforesaid as if, on the date of the notice, the goods had been delivered under the said section 30 on deposit of the said amount:
Provided that where no amount has been deposited under subsection (1) of this section or the amount deposited thereunder is less than the amount specified in the notice, it shall not be competent for proceedings to be commenced in accordance with the said section 30 to ascertain whether any or what duty is payable on the goods until the amount specified in the notice, or the difference between that amount and the amount so deposited, as the case may be, has been paid, and no interest shall be allowed under the said section 31 in respect of any period before the said amount or the said difference, as the case may be, is paid.
(5) Where goods which have been delivered out of a warehouse for removal under bond to be rewarehoused are delivered under this section without having been rewarehoused, the duty to be paid on the goods shall, notwithstanding anything in section 9 of the Finance Act, 1900 (which, as amended by section 3 of the Finance Act, 1911, provides that the duty to be paid shall be the duty chargeable at the date on which duty is paid) be the duty chargeable on the date on which security is given under this section.
PART III.
Death Duties.
Amendment of section 33 of Finance Act, 1935.
17.—Where the person referred to in subsection (1) of section 33 of the Finance Act, 1935 (No. 28 of 1935), as amended by section 16 of the Finance Act, 1937 (No. 18 of 1937), as the deceased dies on or after the day on which this Act is passed, the restrictions imposed by the said section 33 as so amended on the payment by a banker to the survivor or all or any of the survivors of such deceased or to any other person shall not apply where the sum lodged or deposited does not exceed five hundred pounds, and accordingly the said section 33 as so amended shall in its application to any such deceased have effect as if in subsection (1) thereof “five hundred pounds” were substituted for “one hundred pounds.”
PART IV.
Stamp Duties.
Amendment of section 13 (4) of Finance (No. 2) Act, 1947.
18.—(1) Subsection (4) of section 13 of the Finance (No. 2) Act, 1947 (No. 33 of 1947), shall have effect and be deemed always to have had effect as if the word “or” were not contained therein at the end of paragraph (e) and the following paragraphs were contained therein after paragraph (f):
“(g) a body corporate not having a share capital incorporated in the State after the 15th day of October, 1947, where—
(i) a majority (or, in the case of such a body corporate incorporated by Act of the Oireachtas, at least one-half) of the members of the body corporate is composed of persons each of whom is within one of paragraphs (a) to (f) of this subsection, and
(ii) a majority (or, in the case of such a body corporate incorporated by Act of the Oireachtas, at least one-half) of the persons exercising control and management of the body corporate is composed as aforesaid, or
(h) a body corporate incorporated in the State after the 15th day of October, 1947, where the issued shares of each class are, to an extent exceeding one-half (in nominal value) thereof, in the beneficial ownership of persons each of whom is within one of paragraphs (a) to (g) of this subsection.”
(2) A reference in any statutory provision (other than this section) to paragraphs (a) to (f) of subsection (4) of section 13 of the Finance (No. 2) Act, 1947, shall be construed as a reference to paragraphs (a) to (h) of that subsection as amended by subsection (1) of this section and a body corporate shall not, for the purposes of any enactment relating to stamp duty, be deemed to have ceased to be a body corporate within paragraph (f) of that subsection merely because the beneficial ownership of any of its shares has become vested in a body corporate within paragraph (f) or (g) of that subsection as amended by subsection (1) of this section.
Conveyance or transfer on sale—limit on stamp duty in the case of certain transactions between bodies corporate.
19.—(1) (a) Subject to paragraph (b) of this subsection, this section applies to every instrument which is chargeable with stamp duty under or by reference to the heading “Conveyance or transfer on sale” in the First Schedule to the Stamp Act, 1891, and which is made for the purposes of or in connection with the conveyance or transfer of property from one body corporate (in this subsection referred to as the transferor) to another body corporate (in this subsection referred to as the transferee).
(b) This section shall not apply to an instrument such as aforesaid unless it is shown to the satisfaction of the Revenue Commissioners that—
(i) the transferor and the transferee are each within one of paragraphs (c), (d), (e), (f) and (h) of subsection (4) of section 13 of the Finance (No. 2) Act, 1947 (No. 33 of 1947), as amended by section 18 of this Act,
(ii) immediately before the execution of the instrument, the transferor was entitled to the entire beneficial interest in the relevant property,
(iii) the entire beneficial interest in the relevant property becomes vested in the transferee,
(iv) the transferor is the beneficial owner of not less than ninety per cent. of the issued share capital of the transferee, and
(v) the conveyance or transfer is not made in pursuance of an arrangement whereunder, whether directly or indirectly, the transferor will no longer be the beneficial owner of not less than ninety per cent, of the issued share capital of the transferee.
(2) On any instrument to which this section applies the duty chargeable under or by reference to the heading “Conveyance or transfer on sale” in the First Schedule to the Stamp Act, 1891, shall not exceed ten shillings.
(3) An instrument to which this section applies and which is stamped with an amount of duty less than the amount which, but for the provisions of this section, would be chargeable thereon shall be deemed not to be duly stamped unless the Revenue Commissioners have expressed their opinion thereon in accordance with section 12 of the Stamp Act, 1891.
(4) (a) For the purposes of paragraph (b) of subsection (1) of this section, the Revenue Commissioners may require the delivery to them of a statutory declaration in such form as they may direct, made by a solicitor of the Courts of Justice, and of such further evidence, if any, as they may require.
(b) The powers conferred on the Revenue Commissioners by paragraph (a) of this subsection shall be in addition to and not in substitution for the powers conferred on them by section 12 of the Stamp Act, 1891.
Amendment of section 13 (6) (b) of Finance (No. 2) Act, 1947.
20.—Paragraph (b) of subsection (6) of section 13 of the Finance (No. 2) Act, 1947 (No. 33 of 1947), is hereby amended by the insertion of “parent, grand-parent, step-parent, husband or wife, brother or sister of a parent or” after “as a lineal descendant,” and by the insertion of “parent, husband or wife or” after “lineal descendant of a”.
Restriction of application of section 13 of Finance (No. 2) Act, 1947.
21.—(1) Section 13 of the Finance (No. 2) Act, 1947 (No. 33 of 1947), shall not apply to a conveyance or transfer on sale of lands, tenements and hereditaments where the person becoming entitled to the entire beneficial interest in the property (or, where more than one person becomes entitled to a beneficial interest therein, each of them) is related to the person or each of the persons immediately theretofore entitled to the entire beneficial interest in the property in one or other of the following ways, that is to say, as a lineal descendant, parent, grand-parent, step-parent, husband or wife, brother or sister of a parent or brother or sister, or lineal descendant of a parent, husband or wife or brother or sister, and the instrument contains a certificate to that effect by the party to whom the property is being conveyed or transferred.
(2) On any instrument to which subsection (1) of this section applies, such stamp duties shall be chargeable as would have been chargeable if section 13 of the Finance (No. 2) Act, 1947, had not been enacted.
(3) An instrument to which subsections (1) and (2) of this section apply and which is stamped with an amount of duty less than the amount which but for the provisions of this section would be chargeable thereon shall be deemed not to be duly stamped unless the Revenue Commissioners have expressed their opinion thereon in accordance with section 12 of the Stamp Act, 1891.
Amendment of section 24 (4) of Finance Act, 1949.
22.—(1) Subsection (4) of section 24 of the Finance Act, 1949 (No. 13 of 1949), shall have effect and be deemed always to have had effect as if the word “or” were not contained therein at the end of paragraph (e) and the following paragraphs were contained therein after paragraph (f):
“(g) a body corporate not having a share capital incorporated in the State after the 15th day of October, 1947, where—
(i) a majority (or, in the case of such a body corporate incorporated by Act of the Oireachtas, at least one-half) of the members of the body corporate is composed of persons each of whom is within one of paragraphs (a) to (f) of this subsection, and
(ii) a majority (or, in the case of such a body corporate incorporated by Act of the Oireachtas, at least one-half) of the persons exercising control and management of the body corporate is composed as aforesaid, or
(h) a body corporate incorporated in the State after the 15th day of October, 1947, where the issued shares of each class are, to an extent exceeding one-half (in nominal value) thereof, in the beneficial ownership of persons each of whom is within one of paragraphs (a) to (g) of this subsection.”
(2) A reference in any statutory provision (other than this section) to paragraphs (a) to (f) of subsection (4) of section 24 of the Finance Act, 1949, shall be construed as a reference to paragraphs (a) to (h) of that subsection as amended by subsection (1) of this section.
PART V.
Miscellaneous and General.
Capital Services Redemption Account.
23.—(1) In this section—
“the principal section” means section 22 of the Finance Act, 1950 (No. 18 of 1950);
“the amending section” means section 22 of the Finance Act, 1951 (No. 15 of 1951);
“the second additional annuity” means the sum charged on the Central Fund under subsection (4) of this section;
“the Minister”, “the Account” and “capital services” have the same meanings respectively as they have in the principal section.
(2) Subsection (4) of the amending section shall, in relation to the twenty-nine successive financial years commencing with the financial year ending on the 31st day of March, 1953, have effect with the substitution of “£662,716” for “£653,594”.
(3) Subsection (6) of the amending section shall have effect with the substitution of “£418,308” for “£420,770”.
(4) A sum of £501,922 to redeem borrowings, and interest thereon, in respect of capital services shall be charged annually on the Central Fund or the growing produce thereof in the thirty successive financial years commencing with the financial year ending on the 31st day of March, 1953.
(5) The second additional annuity shall be paid into the Account in such manner and at such times in the relevant financial year as the Minister may determine.
(6) Any amount of the second additional annuity, not exceeding £323,127 in any financial year, may be applied towards defraying the interest on the public debt.
(7) The balance of the second additional annuity shall be applied in any one or more of the ways specified in subsection (6) of the principal section.
Care and management of taxes and duties.
24.—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.
25.—(1) This Act may be cited as the Finance Act, 1952.
(2) Part I of this Act shall be construed together with the Income Tax Acts.
(3) Part II of this Act, so far as it relates to duties of customs, shall be construed together with the Customs Acts and, so far as it relates to duties of excise, shall be construed together with the Statutes which relate to the duties of excise and the management of those duties.
(4) Part IV of this Act shall be construed together with the Stamp Act, 1891, and the enactments amending or extending that Act.
(5) Part I of this Act shall be deemed to come into force on and shall take effect as on and from the 6th day of April, 1952.
FIRST SCHEDULE.
Spirits (Rates of Ordinary Customs Duty).
Description of Spirits | Preferential Rates | Full Rates | ||||||||||
In Cask | In Bottle | In Cask | In Bottle | |||||||||
£ | s. | d. | £ | s. | d. | £ | s. | d. | £ | s. | d. | |
For every gallon computed at proof of:— | ||||||||||||
Brandy or rum | 8 | 16 | 4 | 8 | 17 | 4 | 8 | 18 | 10 | 8 | 19 | 10 |
Imitation rum or geneva | 8 | 16 | 5 | 8 | 17 | 5 | 8 | 18 | 11 | 8 | 19 | 11 |
Unsweetened spirits other than those already enumerated | 8 | 16 | 5 | 8 | 16 | 5 | 8 | 18 | 11 | 8 | 18 | 11 |
For every gallon of perfumed spirits | 14 | 1 | 7 | 14 | 2 | 7 | 14 | 5 | 7 | 14 | 6 | 7 |
For every gallon of liqueurs, cordials, mixtures and other preparations in bottle entered in such manner as to indicate that the strength is not to be tested | — | 11 | 18 | 11 | — | 12 | 2 | 3 | ||||
For every gallon computed at proof of spirits of any description not heretofore mentioned including naphtha and methylic alcohol purified so as to be potable, and mixtures and preparations containing spirit | 8 | 16 | 5 | 8 | 17 | 5 | 8 | 18 | 11 | 8 | 19 | 11 |
SECOND SCHEDULE.
Duties on Tobacco.
Part I.
Customs.
£ | s. | d. | |||||
Unmanufactured:— | |||||||
If Stripped or Stemmed:— | |||||||
Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof | the lb. | 1 | 14 | 10½ | |||
Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof | ” | 1 | 18 | 9½ | |||
If Unstripped or Unstemmed:— | |||||||
Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof | ” | 1 | 14 | 10 | |||
Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof | ” | 1 | 18 | 9 | |||
Full | Preferential | ||||||
£ | s. | d. | £ | s. | d. | ||
Manufactured:— | |||||||
Cigars | the lb. | 2 | 5 | 0 | 1 | 17 | 6 |
Cigarettes | ” | 2 | 4 | 6 | 1 | 17 | 1 |
Cavendish or Negrohead | ” | 2 | 4 | 0 | 1 | 16 | 8 |
Cavendish or Negrohead Manufactured in Bond | ” | 2 | 3 | 6 | 1 | 16 | 3 |
Other Manufactured Tobacco | ” | 2 | 3 | 6 | 1 | 16 | 3 |
Snuff containing more than 13 lbs. of moisture in every 100 lbs. weight thereof | ” | 2 | 2 | 0 | 1 | 15 | 0 |
Snuff not containing more than 13 lbs. of moisture in every 100 lbs. weight thereof | ” | 2 | 4 | 0 | 1 | 16 | 8 |
Part II.
Excise.
£ | s. | d. | ||
Unmanufactured:— | ||||
Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof | the lb. | 1 | 12 | 2½ |
Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof | ” | 1 | 15 | 9 |
Manufactured:— | ||||
Cavendish or Negrohead Manufactured in Bond | ” | 1 | 16 | 3 |
THIRD SCHEDULE.
Value of Imported Goods.
1. (1) The value of any imported goods shall be taken to be the normal price, that is to say, the price which they would fetch, at the time when they are entered for home consumption (or, if they are not so entered, the time of importation), on a sale in the open market between buyer and seller independent of each other.
(2) The normal price of any imported goods shall be determined on the following assumptions:—
(a) that the goods are treated as having been delivered to the buyer at the port or place of importation; and
(b) that the seller will bear freight, insurance, commission and all other costs, charges and expenses incidental to the sale and the delivery of the goods at that port or place; but
(c) that the buyer will bear any duty or tax chargeable in the State.
2. A sale in the open market between buyer and seller independent of each other pre-supposes:—
(a) that the price is the sole consideration; and
(b) that the price made is not influenced by any commercial, financial or other relationship, whether by contract or otherwise, between the seller or any person associated in business with him and the buyer or any person associated in business with him (other than the relationship created by the sale of the goods in question); and
(c) that no part of the proceeds of the subsequent re-sale, use or disposal of the goods will accrue either directly or indirectly to the seller or any person associated in business with him.
3. (1) Where the goods to be valued—
(a) are manufactured in accordance with any patented invention or are goods to which any registered design has been applied; or
(b) are imported under a foreign trade mark, or are imported for sale (whether or not after further manufacture) under a foreign trade mark;
the normal price shall be determined on the assumption that the price covers the right to use the patent, design or trade mark in respect of the goods.
(2) For this purpose the expression “trade mark” includes a trade name and a get-up, and a foreign trade mark is a trade mark used for the purpose of indicating that goods in relation to which it is used are those of—
(a) a person by whom the goods to be valued have been grown, produced, manufactured, selected, offered for sale or otherwise dealt with outside the State; or
(b) a person associated in business with any such person as is referred to in paragraph (a) of this subparagraph; or
(c) a person to whom any such person as is mentioned in paragraph (a) or (b) of this subparagraph has assigned the goodwill of the business in connection with which the trade mark is used.
4. Two persons shall be deemed to be associated in business with one another if, whether directly or indirectly, either of them has any interest in the business or property of the other, or both have a common interest in any business or property, or some third person has an interest in the business or property of both of them.