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Uimhir 18 de 1927.
ACHT AIRGID, 1927.
CUID I.
Cáin Ioncuim.
Cáin ioncuim agus barra-cháin in aghaidh na bliana 1927-28.
1.—(1) In aghaidh na bliana dar tosach an 6adh lá d'Abrán, 1927, éileofar cáin ioncuim do réir thrí scillinge fén bpunt.
(2) In aghaidh na bliana dar tosach an 6adh lá d'Abrán, 1927, éileofar barra-cháin do réir na rátaí céanna gur dá réir do héilíodh í in aghaidh na bliana dar thosach an 6adh lá d'Abrán, 1926.
(3) Na forálacha reachtúla agus na forálacha eile a bhí i bhfeidhm ar feadh na bliana dar thosach an 6adh lá d'Abrán, 1926, i dtaobh cánach ioncuim agus barra-chánach, beidh éifeacht acu uile agus fé seach, fé réir forálacha an Achta so, i dtaobh na cánach ioncuim agus na barra-chánach a héileofar mar adubhradh in aghaidh na bliana dar tosach an 6adh lá d'Abrán, 1927.
Forálacha i dtaobh barrachánach in aghaidh na bliana 1926-27.
2.—(1) D'ainneoin éinní in alt 5 den Income Tax Act, 1918, is fé mar a bheadh éifeacht i gcóir na bliana dar thosach an 6adh lá d'Abrán, 1925, ag na hatharuithe sin ar na hAchtanna Cánach Ioncuim atá i mír 1 de Chuid II. den Chéad Sceideal a ghabhann leis an Acht Airgid, 1926, a measfar, chun críche barra-chánach in aghaidh na bliana dar thosach an 6adh lá d'Abrán, 1926, cadé an méid ioncuim ar fad o gach taobh atá ag aon duine 'na mbeadh aige, mara mbeadh achtú an ailt seo, teideal i gcóir na bliana dar thosach an 6adh lá d'Abrán, 1926, chun faoisimh o cháin dúbalta, maidir le cáin ioncuim maraon le barra-cháin, ba mhó ná leath an mhéide iomláin de cháin ioncuim (sara mbainfí aisti aon fhaoiseamh in aghaidh prémiumacha árachais bheatha ná aon fhaoiseamh a deonadh fén Acht Airgid, 1926 (Uimh. 35 de 1926) o cháin dúbalta maidir le cáin ioncuim maraon le barra-cháin) agus de bharra-cháin do bhí iníoctha aige in aghaidh na bliana san.
(2) Má cáinmheasadh duine i gcóir barra-chánach in aghaidh na bliana dar thosach an 6adh lá d'Abrán, 1926, i méid ba lú ná an méid do bheadh air d'íoc dá mbeadh an t-alt so i bhfeidhm le linn an cháinmheasa san, beidh comhacht ag na Coimisinéirí Speisialta cáinmheas breise do dhéanamh chun a fhiachas do cheartú do réir forálacha an ailt seo.
Saoirse d'ionadaithe Rialtaisí den Cho-chiníochas Bhriotáineach.
3.—(1) Fé réir forálacha an ailt seo, déanfar saoirse o cháin ioncuim (maraon le barra-cháin) maidir leis an sochar oifige is iníoctha ag Rialtas le n-a mbaineann an t-alt so de thurus na huaire do dheona d'éinne ar fostú ag an Rialtas san mar ionadaí dhiplomáideach no thrádála no mar ionadaí eile dá sórt i Saorstát Éireann no mar dhuine den fhuirinn atá i Saorstát Éireann ag an ionadaí sin agus ní tabharfar aon áird ar aon tsochar oifige den tsórt san nuair a beifear ag meas méid ioncuim an duine sin chun crícheanna na nAchtanna Cánach Ioncuim.
(2) Ní deonfar saoirse do dhuine fén alt so ach in aghaidh tréimhse go gcuirfar ina luighe ar na Coimisinéirí Ioncuim an duine sin do bheith ina chomhnaí i Saorstát Éireann le n-a linn chun na dualgaisí do chólíona 'na mbeidh an sochar oifige sin iníoctha leis ar a son agus chuige sin amháin agus gan é do bheith ag gabháil d'aon chéird, fostaíocht ná slí bheatha eile i Saorstát Éireann.
(3) Tuigfar an t-alt so do theacht i bhfeidhm ar an 6adh lá d'Abrán, 1923 agus beidh sé fé mar a bheadh sé i bhfeidhm agus éifeacht aige ar an lá san agus ón lá san amach agus má íoc éinne cáin 'na mbeadh teideal aige chun saoirse uaithi fén alt so beidh teideal aige chun aisíoc na cánach san d'fháil.
(4) Baineann an t-alt so le gach Rialtas ar na tíortha uile agus fé seach atá sa Chó-chiníochas Bhriotáineach, sé sin le rá, Ríocht Aontuithe na Breataine Móire agus Thuaiscirt Éireann, Tiarnas Canada, an Astráil, Tiarnas Zéalann Nua, Aondacht na hAifrice Theas, agus Tír an Eisc, gach Rialtas acu gur deimhin leis na Coimisinéirí Ioncuim ina thaobh de thurus na huaire go dtugann sé d'ionadaithe diplomáideacha agus d'ionadaithe trádála do Rialtas Shaorstáit Éireann agus do lucht a bhfuireann saoirse den tsórt a tugtar leis an alt so d'ionadaithe diplomáideacha agus d'ionadaithe trádála an chéad Rialtais a luaidhtear thuas agus do lucht a bhfuireann.
Faoiseamh o cháin ioncuim dhúbalta ar phroifit o ghnó na loingseoireachta.
4.—(1) Pé uair a bheidh cáin ioncuim no aon cháin de shaghas cánach ioncuim iníoctha de thurus na huaire, fé aon dlí a bheidh i bhfeidhm o am go ham in aon stát coigríche, ar phroifití no ar shochar a thagann as gnó na loingseoireachta agus ar a mbeidh cáin ioncuim iníoctha i Saorstát Éireann beidh sé dleathach don Ard-Chomhairle socrú sealadach do dhéanamh le Rialtas an stáit choigríche sin chun faoiseamh do dheona i gcásanna ina n-éileofar Cáin Ioncuim Shaorstáit Éireann agus an cháin ioncuim no an cháin de shaghas cánach ioncuim is iníoctha sa stát choigríche sin.
(2) Beidh sé dleathach don tSeanascal, le hordú a déanfar ar chomhairle na hArd-Chomhairle, aon tsocrú sealadach den tsórt a luaidhtear sa bhfo-alt san roimhe seo do dhaingniú, agus leis sin, o dháta an orduithe sin no o aon dáta níos déanaí a bheidh luaidhte san ordú san, ach fé réir forálacha an ailt seo, beidh éifeacht ag an socrú sealadach san fé is dá n-achtuítí san alt so é.
(3) Ní bheidh éifeacht de bhua an ailt seo ag ordú a dhéanfidh an Seanascal fén alt so ach i gcás ina mbeidh agus faid a bheidh ag an socrú a daingníodh leis an ordú san éifeacht dlí sa stát choigríche a bheidh luaidhte san ordú san, sa mhéid go mbaineann sé leis an bhfaoiseamh a bheidh le deona ón gcáin ioncuim no ón gcáin de shaghas cánach ioncuim is iníoctha sa stát choigríche sin.
(4) Gach ordú a dhéanfidh an Seanascal fén alt so leagfar fé bhráid Dháil Éireann láithreach é agus má dhineann Dáil Éireann, laistigh den lá is fiche a shuidhfe sí tar éis an t-ordú san do bheith leagtha fé n-a bráid, rún do rith ag cur an orduithe sin ar nea-mbrí beidh an t-ordú san curtha ar nea-mbrí dá réir sin ach beidh san gan dochar do dhleathacht éinní a dineadh roimhe sin fén ordú san.
(5) An oblagáid a forchuirtar le haon achtachán maidir le rún do chimeád i dtaobh cánach ioncuim ní chuirfe sí cosc le dátáin do nochta d'aon oifigeach údaruithe don stát choigríche a bheidh luaidhte in ordú a dhéanfidh an Seanascal fén alt so, pé dátáin is gá chun go bhféadfar faoiseamh do thabhairt go cuibhe do réir na socruithe a bheidh daingnithe leis an ordú san.
(6) San alt so cialluíonn an focal “gnó na loingseoireachta” an gnó a bhíonn ar siúl ag únaer long, agus chun críche an mhínithe seo foluíonn an focal “únaer” aon chairtreoir.
Faoiseamh i gcoinnibh cáinmheas ró-árd ar ioncum mheasta.
5.—(1) Má dineadh éinne do chur fé cháinmheas agus fé éileamh cánach ar ioncum go n-orduítear, fé sna Rialacha bhaineann le Cás IV. no le Cás V. de Sceideal D. den Income Tax Act, 1918 mar a leasuítear é le haon achtachán ina dhiaidh sin, an cháin air d'áireamh do réir an mhéide iomláin de a thagann isteach sa bhliain cháinmheasa agus más lú ná an méid gur dá réir a cáinmheasadh é an méid dá ioncum achtúil is ioncháinmheasta amhlaidh agus a tháinig isteach an bhliain sin, féadfidh an duine sin, laistigh de thréimhse bhliana o dheire na bliana cáinmheasa, a iarraidh ar na Coimisinéirí Speisialta ceartú do dhéanamh ar a fhiachas tré fhéachaint chun na deifríochta idir an méid dá ioncum achtúil is ioncháinmheasta amhlaidh agus an méid gur dá réir a cáinmheasadh amhlaidh é.
(2) Is tré fhógra i scríbhinn do thabhairt don chigire a déanfar gach iarratas chun na gCoimisinéirí Speisialta fén alt so agus mion-innste sa bhfógra san ar an méid den ioncum achtúil sin is ioncháinmheasta mar adubhradh agus a tháinig isteach sa bhliain cháinmheasa, agus beidh teideal ag na Coimisinéirí Speisialta glaoch ar pé fianaise is dó leo is gá chun a chur ar a gcumas a fháil amach an bhfuil na mion-innste sin ceart.
(3) Ar a chur ina luighe ar na Coimisinéirí Speisialta ioncum achtúil duine do dhin iarratas fén alt so do bheith níos lú ná an méid gur dá réir a cáinmheasadh an duine sin mar adubhradh agus an cháin do cáinmheasadh amhlaidh do bheith íoctha, ordóid aon tsuim thar an gceart do híocadh d'aisíoc.
(4) Bainfidh alt 149 den Income Tax Act, 1918 le breith na gCoimisinéirí Speisialta ar iarratas fén alt so fé mar a bhaineann sé le n-a mbreith ar athchomharc i gcoinnibh cáinmheasa.
(5) Bainfidh an t-alt so le cás cánach is inéilithe in aghaidh na bliana dar thosach an 6adh lá d'Abrán, 1926 no in aghaidh aon bhliana ina dhiaidh sin.
Faoiseamh do dhaoine do coisceadh ar a gcuid tailimh d'úsáid.
6.—I gcás in ar deimhin leis na Coimisinéirí Ioncuim i dtaobh duine atá i dteideal únaeracht agus seilbh aon tailimh, gur coisceadh é in aon bhliain cháinmheasa (pe'ca roimh rith an Achta so no dá éis sin do thosnuigh sí), tré threaspas, tré eagla do chur air, no tré chor bhuartha na comhursanachta, ar an talamh san d'úsáid agus do bheith ar seilbh aige, beidh comhacht acu chun a chur fé ndeár pé faoiseamh is ceart agus is reasúnta sa chás do thabhairt maidir le haon cháin is iníoctha maidir leis an talamh san fé Sceideal A. no fé Sceideal B. den Income Tax Act, 1918 in aghaidh na bliana cáinmheasa san.
Faoiseamh do chomharchumainn fheirmeoireachta agus d'iontaobhaithe feirmeoireachta.
7.—I gcás in ar deimhin leis na Coimisinéirí Ioncuim aon talamh do bheith ar únaeracht agus ar seilbh ag comhar-chumann do bunuíodh roimh an 6adh lá d'Abrán, 1927 chun talamh d'fháil le roinnt ar a mbaill no ag cólucht iontaobhaithe do bunuíodh roimh an 6adh lá d'Abrán, 1927 chun talamh d'fháil le roinnt ar a gcestuis-qui-trustent, agus in ar deimhin leis na Coimisinéirí Ioncuim, leis, ag féachaint dóibh ar ioncum ionchánuithe na ndaoine uile agus fé seach 'na bhfuil leas acu sa talamh san, go mbeadh sé ró-chruaidh ar na daoine sin an cháin do bhailiú a cáinmheasadh maidir leis an talamh san fé Sceideal A. no fé Sceideal B. den Income Tax Act, 1918 in aghaidh aon bhliana (pe'ca roimh rith an Achta so no dá éis sin do thosnuigh sí), beidh comhacht ag na Coimisinéirí Ioncuim a chur fé ndeár pé faoiseamh is ceart agus is réasúnta do thabhairt maidir leis an gcáin sin.
Saoirse do chóluchtaí do bunuíodh chun peil Ghaelach, iománuíocht agus liathróid láimhe do chur ar aghaidh.
8.—Deonfar saoirse o cháin fé Sceideal D. den Income Tax Act, 1918, maidir le pé méid d'ioncum aon chóluchta daoine do bunuíodh chun na cluichí sin, peil Ghaelach, iománuíocht, agus liathróid láimhe, no aon cheann acu, do chur ar aghaidh, pé méid de is deimhin leis na Coimisinéirí Ioncuim a cuireadh no a cuirfar chun na críche sin.
Cáinmheas ráithiúil do ghlana.
9.—(1) Ar a iarraidh sin air do sna Coimisinéirí Ioncuim seachadfidh gach bailitheoir dóibh gach dúbláid do cháinmheasa ráithiúla, maraon le gach leabhar d'admhála agus de chó-dhuillí a tugadh do le n'úsáid maidir leis na dúbláidí sin, a bheidh ar láimh aige.
(2) Ar fháil deimhniú dhóibh do dhin an cigire ar an méid cánach nár bailíodh ar aon cháinmheasa ráithiúla áirithe d'aon cheanntar cáinmheasa áirithe in aghaidh aon bhliana áirithe roimh an mbliain dar thosach an 6adh lá d'Abrán, 1924, féadfidh na Coimisinéirí Ioncuim, d'ainneoin éinní san Income Tax Act, 1918, ordú do dhéanamh go dtuigfar méid iomlán no aon chuid de mhéid iomlán na cánach nea-bhailithe sin do bheith glanta go cuibhe do réir dlí.
Forálacha i dtaobh athchomharc.
10.—(1) Pé uair a déanfar athchomharc i gcoinnibh cáinmheasa a dineadh fé Sceideal D. den Income Tax Act, 1918 no do réir na rialacha bhaineann leis an Sceideal san no fé Sceideal E. den Acht san, luadhfidh an t-athchomharcach forais an athchomhairc sa bhfógra athchomhairc, ach ní choiscfidh an fo-alt so ar na Coimisinéirí Speisialta leigint don athchomharcach, le linn éisteacht an athchomhairc, trácht ar aon fhoras athchomhairc nár luadhadh sa bhfógra athchomhairc agus gur dó leis na Coimisinéirí Speisialta nách go toiliúil ná go mí-réasúnta a dineadh é fhágaint ar lár sa bhfógra san.
(2) D'ainneoin éisteacht athchomhairc i gcoinnibh aon cháinmheasa den tsórt a luaidhtear sa bhfo-alt san roimhe seo do bheith—
(a) curtha ar cáirde fé fho-alt (3) d'alt 136 den Income Tax Act, 1918, no
(b) curtha ar athló,
go dtí tar éis an ama bheidh ceaptha chun athchomhairc d'éisteacht, tuigfar, go dtí go mbreithiúnófar an t-athchomharc, an cáinmheas san do bheith ina cháinmheas dheiridh gan aon dul thairis maidir le hoiread den cháin a cáinmheasadh leis agus a chífear do sna Coimisinéirí Speisialta do bheith gan bheith in imreasán, agus le linn an breithiúnú san do bheith gan déanamh baileofar agus íocfar an méid sin den cháin ar gach slí fé is dá mba cháin é a héileofí le cáinmheas ná beadh aon athchomharc ina thaobh ar feitheamh, agus ar bhreithiúnú an athchomhairc sin beidh aon fharasbár cánach is inéilithe do réir an bhreithúnuithe sin iníoctha no aisíocfar aon cháin thar an gceart do híocadh, pe'ca aca is gá sa chás.
CUID II.
Custuim agus Mál.
Atharú ar an diúité ar lasáin.
11.—(1) In ionad na ndiúitéthe custum atá ar lasáin fé láthair déanfar na diúitéthe custum so a leanas d'éileamh, do ghearra agus d'íoc an 22adh lá d'Abrán, 1927, agus as san amach, ar na lasáin uile a hiomportálfar isteach i Saorstát Éireann, sé sin le rá:—
Boscaí no cimeádáin eile:— | ||
Ná beidh níos mó ná 10 lasáin ionta | s. | d. |
An 1,000 cimeádán ... ... ... ... | 5 | 2 |
Ina mbeidh níos mó ná 10 lasáin ach gan níos mó ná 20 lasán ionta | ||
An 1,000 cimeádán ... ... ... ... | 10 | 4 |
Ina mbeidh níos mó ná 20 lasán ach gan níos mó ná 50 lasán ionta | ||
An grós (144) cimeádán ... ... ... | 3 | 10 |
Ina mbeidh níos mó ná 50 lasán ach gan níos mó ná 75 lasáin ionta | ||
An grós (144) cimeádán ... ... ... | 5 | 9 |
Ar gach 25 no cuid de 25 lasáin sa bhreis ar 75 lasáin | ||
An grós (144) cimeádán ... ... ... | 1 | 4 |
(2) In ionad na ndiúitéthe máil atá ar lasáin fé láthair déanfar na diúitéthe máil seo a leanas d'éileamh, do ghearra agus d'íoc an 22adh lá d'Abrán, 1927, agus as san amach, ar na lasáin uile a dineadh i Saorstát Éireann, sé sin le rá:—
Boscaí no cimeádáin eile:— | ||
Ná beidh níos mó ná 10 lasáin ionta | s. | d. |
An 1,000 cimeádán ... ... ... ... | 5 | 0 |
Ina mbeidh níos mó ná 10 lasáin ach gan níos mó ná 20 lasán ionta | ||
An 1,000 cimeádán ... ... ... | 10 | 0 |
Ina mbeidh níos mó ná 20 lasán ach gan níos mó ná 50 lasán ionta | ||
An grós (144) cimeádán ... ... ... | 3 | 8 |
Ina mbeidh níos mó ná 50 lasán ach gan níos mó ná 75 lasáin | ||
An grós (144) cimeádán ... ... ... | 5 | 6 |
Ar gach 25 no cuid de 25 lasáin sa bhreis ar 75 lasáin | ||
An grós (144) cimeádán ... ... ... | 1 | 3 |
agus do réir an chothruim sin ar aon chaindíocht is lú ná san.
Diúitéthe nua iomportála do bhuanú.
12.—(1) Na diúitéthe nua iomportála a forchuireadh ar dtúis le halt 12 den Finance (No. 2) Act, 1915, agus a buanuíodh (fé réir an diúité ar phlátaí ceoil agus ar ghléasanna eile athsheinnte ceoil agus an diúité ar scannáin fholmha gan picitúirí ortha d'eisceacht) go dtí an 1adh lá de Bhealtaine, 1927 le halt 11 den Acht Airgid, 1926 (Uimh. 35 de 1926), leanfar, fé réir na n-eisceacht roimhráite, d'iad d'éileamh, do ghearra agus d'íoc an 1adh lá san de Bhealtaine, 1927 agus ón lá san go dtí an 1adh lá de Bhealtaine, 1928.
(2) Pé uair is deimhin leis na Coimisinéirí Ioncuim gur cabhair chun oideachais aon scannán cinematografach áirithe a hiomportálfar isteach i Saorstát Éireann, déanfid, fé réir chólíona pé coiníollacha is oiriúnach leo d'fhorchur, an scannán san do leigint saor o íoc an diúité, ar scannáin chinematografacha, a háirítear ar na diúitéthe a buanuítear leis an alt so.
(3) Bainfidh forálacha alt 8 den Finance Act, 1919 leis na diúitéthe a buanuítear leis an alt so agus an focal “Saorstát Éireann” ionta in ionad an fhocail “Great Britain and Ireland.”
Na diúitéthe breise ar thorthaí tiormuithe do bhuanú.
13.—(1) Na diúitéthe breise, ar thorthaí tiormuithe, a forchuireadh ar dtúis le halt 8 den Finance (No. 2) Act, 1915 agus a buanuíodh go dtí an 1adh lá de Lúnasa, 1927 le halt 12 den Acht Airgid, 1926 (Uimh. 35 de 1926), leanfar d'iad d'éileamh do ghearra, agus d'íoc an 1adh lá san de Lúnasa, 1927 agus ón lá san go dtí an 1adh lá de Lúnasa, 1928.
(2) Bainfidh forálacha alt 8 den Finance Act, 1919 leis na diúitéthe a buanuítear leis an alt so agus an focal “Saorstát Éireann” ionta in ionad an fhocail “Great Britain and Ireland.”
Saoirse bhreise ón diúité ar bhróga, ar bhróga, ísle, etc.
14.—Pé uair is deimhin leis na Coimisinéirí Ioncuim, i dtaobh aon earraí a dlightear a chur fé aon diúité fé alt 19 den Acht Airgid, 1924 (Uimh. 27 de 1924) agus a bheidh á n-iomportáil isteach i Saorstát Éireann an 22adh lá d'Abrán, 1927, no dá éis sin, gur chun tuille déantóireachta do dhéanamh ortha agus chun a n-easportála ina dhiaidh sin atáid á n-iomportáil amhlaidh, féadfid, fé réir chólíona pé coiníollacha is oiriúnach leo d'fhorchur, a cheadú go n-iomportálfar na hearraí sin gan an diúité a forchuirtar leis an alt san 19 d'íoc.
Leathnú ar an saoirse do thaisbeántaisí talmhaíochta ón diúité siamsa.
15.—Aon tsiamsa a cuirfar ar siúl ag cumann do bunuíodh ar mhaithe le gnó na talmhaíochta no le brainse éigin de agus chuige sin amháin, ní déanfar, mar gheall ar chomórtaisí in eolas ar an nGaedhilg agus i gcéim-rinnce, no i gceachtar acu, do bheith mar chuid den tsiamsa agus mar gheall air sin amháin, é do dhúna amach ón saoirse a tugtar le halt 7 den Finance Act, 1921.
Ais-tarrac ar mhin choirce.
16.—(1) On 9adh lá de Bhealtaine, 1927, amach, nuair a heasportálfar go cuibhe, no nuair a cuirfar ar bord luinge go cuibhe le húsáid mar stóranna, aon earraí gur húsáideadh ina ndéanamh no ina n-ullamhú i Saorstát Éireann aon mhin choirce iomportálta is ionchurtha fé mhuirear diúité fé alt 7 den Acht Airgid, 1926 (Uimh. 35 de 1926) lomhálfar ais-tarrac is có-ionann leis an diúité a híocadh fén alt san 7 ar scór an méid den mhin choirce sin is dó leis na Coimisinéirí Ioncuim a húsáideadh i ndéanamh no in ullamhú na n-earraí sin.
(2) Ag lomháil ais-tarraic fén alt so dhóibh féadfidh na Coimisinéirí Ioncuim le toiliú ón Aire Airgid, chun trádáil do chur in usacht, gach ní no éinní dá n-éilítear le hailt 104 agus 106 den Customs Consolidation Act, 1876, maidir le tabhairt urrúis agus le scrúdú na n-earraí, do mhaolú no déanamh dá éamais.
CUID III.
Diúitéthe Báis.
Faoiseamh o cháin dúbalta idir Saorstát Éireann agus Tuaisceart Éireann.
17.—(1) I gcás in ar deimhin leis na Coimisinéirí Ioncuim diúité comharbais ar aon mhaoin shocruithe phearsanta no ionaistir, fé shocrú 'na bhfuil a fhórum riaracháin i dTuaisceart Éireann, do bheith iníoctha no chun bheith iníoctha i dTuaisceart Éireann de dheascaibh báis duine d'éag an 1adh lá d'Abrán, 1923 no dá éis sin, lomhálfid suim is có-ionann le méid an diúité chomharbais is iníoctha amhlaidh do bhaint as an diúité leagáide no as an diúité comharbais is iníoctha i Saorstát Éireann ar an maoin sin ar fháil bháis don duine sin.
(2) Tiocfidh an t-alt so i ngníomh ar an dáta a faisnéisfar le ordú a dhéanfidh an Ard-Chomhairle mar dháta ar a dtiocfidh i ngníomh de bhua reachtúcháin do rith Páirlimint Thuaiscirt Éireann faoiseamh den tsórt chéanna maidir le diúité leagáide no chomharbais is iníoctha i dTuaisceart Éireann, agus ní leanfidh an t-alt so i ngníomh ach an fhaid a leanfidh an faoiseamh san den tsórt céanna d'éifeacht do bheith aige.
CUID IV.
Ilghnéitheach agus Generálta.
Leasú ar alt 37 den Acht Airgid, 1925.
18.—Athghairmtear leis seo an chuid sin d'fho-alt (4) d'alt 37 (alt i dtaobh diúité mháil ar ghadhair) den Acht Airgid, 1925 (Uimh. 28 de 1925) le n-a n-achtuítear go ndlighfar, ar a gciontú ar an slí achmair, fíneáil chúig bpunt do chur ar dhaoine a bheidh ciontach i gcionta fén alt san agus ina ionad san achtuítear leis seo go ndlighfar daoine a bheidh ciontach i gcionta fén alt san do chur fé fhíneáil phúint ar a gciontú ann ar an slí achmair.
Leasú ar alt 9 den Dogs Act, 1906.
19.—(1) Athghairmtear leis seo mír (c) d'alt 9 den Dogs Act, 1906 agus ina ionad san achtuítear leis seo go ndéanfar na costaisí fé n-a raghaidh an Gárda Síochána fé alt 3 den Acht san d'íoc, amach as airgead a sholáthróidh an tOireachtas, leis an árd-oifigeach póilíneachta do réir bhrí an Achta san, mar a leasuítear agus a hoiriúinítear é le haon achtachán ina dhiaidh sin, agus go n-íocfar isteach sa Stát-Chiste, ar pé slí a ordóidh an tAire Airgid, aon airgead a gheobhaidh an Gárda Síochána fén alt san 3.
(2) Beidh an t-alt so fé mar a bheadh éifeacht aige ar an 1adh lá d'Eanair, 1926, agus ón lá san amach.
Cúram agus bainistí cánacha agus diúitéthe.
20.—Cuirtar fé chúram agus fé bhainistí na gCoimisinéirí Ioncuim leis seo gach cáin agus diúité a forchuirtar no a buanuítear leis an Acht so.
Gearr-theideal, léiriú agus tosach feidhme.
21.—(1) Féadfar an tAcht Airgid, 1927, do ghairm den Acht so.
(2) Léireofar Cuid I. den Acht so i dteanta na nAchtanna Cánach Ioncuim agus léireofar Cuid II. den Acht so, sa mhéid go mbaineann sí le diúitéthe custum, i dteanta na nAchtanna Custum agus, sa mhéid go mbaineann sí le diúitéthe máil, léireofar í i dteanta na Reachtanna Briotáineacha agus na nAchtanna den Oireachtas a bhaineann le diúitéthe máil agus le bainistí na ndiúitéthe sin.
(3) Ach amháin mar a foráltar go soiléir a mhalairt, tuigfar oiread den Acht so agus bhaineann le cáin ioncuim no le barracháin do theacht i bhfeidhm an 6adh lá d'Abrán, 1927, agus ragha sé in éifeacht an lá san agus ón lá san amach.
Number 18 of 1927.
FINANCE ACT, 1927.
ARRANGEMENT OF SECTIONS
Income Tax.
Customs and Excise.
Extension of exemption of agricultural exhibitions from entertainments duty. | |
Death Duties.
Double taxation relief between Saorstát Eireann and Northern Ireland. |
Miscellaneous and General.
Acts Referred to | |
No. 35 of 1926 | |
No. 27 of 1924 | |
No. 28 of 1925 | |
Number 18 of 1927.
FINANCE ACT, 1927.
PART I.
Income Tax.
Income tax and super-tax for the year 1927-28.
1.—(1) Income tax shall be charged for the year beginning on the 6th day of April, 1927, at the rate of three shillings in the pound.
(2) Super-tax shall be charged for the year beginning on the 6th day of April, 1927, at the same rates as those at which it was charged for the year beginning on the 6th day of April, 1926.
(3) The several statutory and other provisions which were in force during the year beginning on the 6th day of April, 1926, in relation to income tax and super-tax shall, subject to the provisions of this Act, have effect in relation to the income tax and the super-tax to be charged as aforesaid for the year beginning on the 6th day of April, 1927.
Provisions in relation to super-tax for year 1926-27.
2.—(1) Notwithstanding anything in section 5 of the Income Tax Act, 1918, the total income from all sources of any individual who, if this section had not been enacted, would have been entitled for the year beginning on the 6th day of April, 1926, to relief from double taxation in respect of income tax including super-tax exceeding in amount one-half of the total amount of income tax (before deduction of any relief in respect of life assurance premiums or any relief from double taxation in respect of income tax including super-tax granted under the Finance Act, 1926 (No. 35 of 1926)) and super-tax payable by him for that year shall for the purpose of super-tax for the year beginning on the 6th day of April, 1926 be estimated as if the modifications of the Income Tax Acts contained in paragraph 1 of Part II. of the First Schedule to the Finance Act, 1926 had had effect for the year beginning on the 6th day of April, 1925.
(2) If an individual has been assessed to super-tax for the year beginning on the 6th day of April, 1926 for an amount less than that which he would have been liable to pay if this section had been in force at the time of such assessment, the Special Commissioners shall have power to make an additional assessment for the purpose of adjusting his liability in accordance with the provisions of this section.
Exemption of representatives of Governments of British Commonwealth of Nations.
3.—(1) Subject to the provisions of this section, exemption shall be granted from income tax (including super-tax) in respect of the emoluments payable by a Government to which this section for the time being applies to any person employed by such Government as a diplomatic or trade representative or other like representative in Saorstát Eireann or as a member of the staff in Saorstát Eireann of such representative and no account shall be taken of any such emoluments in estimating the amount of the income of such person for the purposes of the Income Tax Acts.
(2) Exemption shall be granted to a person under this section in respect only of a period during which such person is shown to the satisfaction of the Revenue Commissioners to have been resident in Saorstát Eireann solely for the purpose of performing the duties in respect of which the said emoluments are payable to him and not to have been exercising in Saorstát Eireann any other trade, employment, or vocation.
(3) This section shall be deemed to have come into force on and shall be in force and have effect as on and from the 6th day of April, 1923 and if any person has paid tax from which he would be entitled to be exempted under this section he shall be entitled to repayment of such tax.
(4) This section applies to every Government of the several countries comprised in the British Commonwealth of Nations, that is to say, the United Kingdom of Great Britain and Northern Ireland, the Dominion of Canada, the Commonwealth of Australia, the Dominion of New Zealand, the Union of South Africa, and Newfoundland, in respect of which the Revenue Commissioners are for the time being satisfied that it gives to diplomatic and trade representatives of the Government of Saorstát Eireann and the members of their staffs a similar exemption to that given by this section to the diplomatic and trade representatives of the first-mentioned Government and the members of their staffs.
Relief from double income tax on profits from the business of shipping.
4.—(1) Whenever under any law from time to time in force in any foreign state income tax or any tax corresponding to income tax is for the time being payable in respect of profits or gains arising from the business of shipping in respect of which income tax is payable in Saorstát Eireann it shall be lawful for the Executive Council to enter into a provisional arrangement with the Government of such foreign state for the granting of relief in cases where there is a charge both to the Saorstát Eireann Income Tax and to the income tax or tax corresponding to income tax payable in such foreign state.
(2) It shall be lawful for the Governor-General by order made on the advice of the Executive Council to confirm any such provisional arrangement as is mentioned in the preceding sub-section, and thereupon such provisional arrangement shall, as from the date of such order or any later date specified in such order, but subject to the provisions of this section, have effect as if enacted in this section.
(3) An order made by the Governor-General under this section shall only have effect by virtue of this section if and so long as the arrangement confirmed by such order, in so far as it relates to the relief to be granted from the income tax or tax corresponding to income tax payable in the foreign state mentioned in such order, has the effect of law in such foreign state.
(4) Every order made by the Governor-General under this section shall forthwith be laid before Dáil Eireann, and if Dáil Eireann shall within twenty-one days on which it has sat next after such order was laid before it pass a resolution annulling such order, such order shall be annulled accordingly, but without prejudice to the validity of anything previously done there-under.
(5) The obligation as to secrecy imposed by any enactment with respect to income tax shall not prevent the disclosure to any authorised officer of the foreign state mentioned in an order made by the Governor-General under this section of such facts as may be necessary to enable relief to be duly given in accordance with the arrangements confirmed by such order.
(6) In this section the expression “business of shipping” means the business carried on by an owner of ships, and for the purpose of this definition the word “owner” includes any charterer.
Relief against over-assessments on estimated income.
5.—(1) If any person has been assessed and charged to tax in respect of income, the tax on which is, under the Rules applicable to Case IV. or Case V. of Schedule D of the Income Tax Act, 1918 as amended by any subsequent enactment, directed to be computed on the full amount thereof arising in the year of assessment and the amount of his actual income so assessable which arose in that year is less than the amount on which he has been assessed, such person may within a period of one year from the end of the year of assessment apply to the Special Commissioners for an adjustment of his liability by reference to the difference between the amount of his actual income so assessable and the amount on which he was so assessed.
(2) Every application under this section shall be made to the Special Commissioners by giving notice in writing to the inspector setting out particulars of the amount of such actual income so assessable as aforesaid which arose in the year of assessment, and the Special Commissioners shall be entitled to call for such evidence as they may deem necessary to enable them to ascertain the correctness of such particulars.
(3) The Special Commissioners, on proof to their satisfaction that the amount of the actual income of an applicant under this section was less than the amount on which such applicant was assessed as aforesaid and of payment of the tax so assessed, shall direct repayment to be made of any sum which has been overpaid.
(4) Section 149 of the Income Tax Act, 1918 shall apply to the determination of the Special Commissioners on an application under this section in like manner as it applies to their determination on an appeal against an assessment.
(5) This section shall apply in relation to tax chargeable for the year beginning on the 6th day of April, 1926 or any subsequent year.
Relief to persons prevented from using their land.
6.—Where the Revenue Commissioners are satisfied that a person entitled to the ownership and occupation of any land was in any year of assessment (whether beginning before or after the passing of this Act) prevented by trespass, intimidation, or the disturbed state of the neighbourhood from using and occupying such land, they shall have power to cause to be given such relief as is just and reasonable in those circumstances in respect of any tax payable with reference to such land under Schedule A or Schedule B of the Income Tax Act, 1918 for such year of assessment.
Relief to co-operative farming societies and farming trustees.
7.—Where the Revenue Commissioners are satisfied that any land is in the ownership and occupation of a co-operative society formed before the 6th day of April, 1927 for the acquisition of land to be divided amongst its members or of a body of trustees created before the 6th day of April, 1927 for the acquisition of land to be divided amongst their cestuis-qui-trustent and the Revenue Commissioners are also satisfied that, having regard to the taxable income of the several individuals beneficially interested in such land, the collection of the tax assessed with respect to such land under Schedule A or Schedule B of the Income Tax Act, 1918 for any year (whether beginning before or after the passing of this Act) would impose undue hardship on such individuals the Revenue Commissioners shall have power to cause to be given such relief as is just and reasonable in respect of such tax.
Exemption of bodies established for the promotion of Gaelic football, hurling and handball.
8.—Exemption shall be granted from tax under Schedule D of the Income Tax Act, 1918, in respect of so much of the income of any body of persons established for the purpose of promoting the games of Gaelic football, hurling, and handball or any of them as the Revenue Commissioners are satisfied has been or will be applied to such purpose.
Discharge of quarterly assessments.
9.—(1) Every collector shall on demand made by the Revenue Commissioners deliver to them all duplicates of quarterly assessments and all books of receipts and counterfoils furnished for his use in connection with such duplicates which are in his hands.
(2) Notwithstanding anything in the Income Tax Act, 1918 the Revenue Commissioners, on receipt of a certificate by the inspector of the amount of uncollected tax on any quarterly assessments for any assessment district for any year prior to the year beginning on the 6th day of April, 1924 may make an order that the whole or any part of the amount of such uncollected tax shall be deemed to have been discharged in due course of law.
Provisions in relation to appeals.
10.—(1) Whenever an appeal is made against an assessment made under Schedule D of the Income Tax Act, 1918 or according to the rules applicable to that Schedule or under Schedule E of the said Act, the appellant shall in the notice of appeal specify the grounds of the appeal, but this sub-section shall not preclude the Special Commissioners from allowing the appellant on the hearing of the appeal to go into any ground of appeal which was not specified in the notice of appeal and the omission of which from such notice was in the opinion of the Special Commissioners not wilful or unreasonable.
(2) Notwithstanding that the hearing of an appeal against any such assessment as is mentioned in the foregoing sub-section either—
(a) has been postponed under sub-section (3) of section 136 of the Income Tax Act, 1918, or
(b) has been adjourned,
beyond the time appointed for hearing appeals, such assessment shall pending the determination of the appeal be deemed to be final and conclusive in respect of such amount of the tax thereby assessed as appears to the Special Commissioners not to be in dispute and pending such determination that amount of the tax shall be collected and paid in all respects as if it were tax charged by an assessment in respect of which no appeal was pending and on the determination of such appeal any balance of tax chargeable in accordance with such determination shall be payable or any tax overpaid shall be repaid, as the case may require.
PART II.
Customs and Excise.
Alteration of duty on matches.
11.—(1) In lieu of the present customs duties in respect of matches there shall be charged, levied and paid as on and from the 22nd day of April, 1927, the following customs duties on all matches imported into Saorstát Eireann, that is to say:—
Boxes or other containers:— | s. | d. |
Containing not more than 10 matches | ||
Per 1,000 containers | 5 | 2 |
Containing more than 10 but not more than 20 matches | ||
Per 1,000 containers | 10 | 4 |
Containing more than 20 but not more than 50 matches | ||
Per gross (144) containers | 3 | 10 |
Containing more than 50 but not more than 75 matches | ||
Per gross (144) containers | 5 | 9 |
For every additional 25 or part of 25 matches over 75 | ||
Per gross (144) containers | 1 | 4 |
(2) In lieu of the present excise duties in respect of matches there shall be charged, levied, and paid as on and from the 22nd day of April, 1927, the following excise duties on all matches made in Saorstát Eireann, that is to say:—
Boxes or other containers:— | s. | d. |
Containing not more than 10 matches | ||
Per 1,000 containers | 5 | 0 |
Containing more than 10 but not more than 20 matches | ||
Per 1,000 containers | 10 | 0 |
Containing more than 20 but not more than 50 matches | ||
Per gross (144) containers | 3 | 8 |
Containing more than 50 but not more than 75 matches | ||
Per gross (144) containers | 5 | 6 |
For every additional 25 or part of 25 matches over 75 | ||
Per gross (144) containers | 1 | 3 |
and so in proportion for any less quantity. |
Continuance of new import duties.
12.—(1) The new import duties which were first imposed by section 12 of the Finance (No. 2) Act, 1915, and were (with the exception of the duty on records and other means of reproducing music and the duty on blank film on which no picture has been impressed) continued up to the 1st day of May, 1927, by section 11 of the Finance Act 1926 (No. 35 of 1926) shall, with the exceptions aforesaid, continue to be charged, levied, and paid on and from the said 1st day of May, 1927 up to the 1st day of May, 1928.
(2) Whenever the Revenue Commissioners are satisfied that any cinematograph film imported into Saorstát Eireann is of an educational character, they shall, subject to compliance with such conditions as they think fit to impose, exempt such film from the payment of the duty on cinematograph films included in the duties continued by this section.
(3) The provisions of section 8 of the Finance Act, 1919 shall apply to the duties continued by this section with the substitution of the expression “Saorstát Eireann” for the expression “Great Britain and Ireland.”
Continuance of additional duties on dried fruit.
13.—(1) The additional duties on dried fruits which were first imposed by section 8 of the Finance (No. 2) Act, 1915 and were continued up to the 1st day of August, 1927, by section 12 of the Finance Act, 1926 (No. 35 of 1926) shall continue to be charged, levied, and paid on and from the said 1st day of August, 1927 up to the 1st day of August, 1928.
(2) The provisions of section 8 of the Finance Act, 1919 shall apply to the duties continued by this section with the substitution of the expression “Saorstát Eireann” for the expression “Great Britain and Ireland.”
Additional exemption from duty on boots, shoes, etc.
14.—Whenever the Revenue Commissioners are satisfied that any articles liable to any duty under section 19 of the Finance Act, 1924 (No. 27 of 1924) imported into Saorstát Eireann on or after the 22nd day of April, 1927 are so imported for further manufacture and subsequent exportation, they may, subject to compliance with such conditions as they may think fit to impose, permit such articles to be imported without payment of the duty imposed by the said section 19.
Extension of exemption of agricultural exhibitions from entertainments duty.
15.—An entertainment provided by a society which is established solely for the purpose of promoting the interest of the industry of agriculture or some branch thereof shall not be excluded from the exemption given by section 7 of the Finance Act, 1921, solely by reason of the inclusion in the entertainment of competitions in the knowledge of the Irish language and in step-dancing or either of them.
Drawback on oatmeal.
16.—(1) As from the 9th day of May, 1927, there shall be allowed on the due exportation or the due shipment for use as stores of any goods in the manufacture or preparation of which in Saorstát Eireann any imported oatmeal chargeable with duty under section 7 of the Finance Act, 1926 (No. 35 of 1926) has been used, a drawback equal to the duty paid under the said section 7 in respect of the quantity of such oatmeal which appears to the Revenue Commissioners to have been used in the manufacture or preparation of such goods.
(2) In allowing drawback under this section the Revenue Commissioners with the consent of the Minister for Finance may, in order to facilitate trade, modify or dispense with all or any of the requirements of sections 104 and 106 of the Customs Consolidation Act, 1876, as to the giving of security and the examination of the goods.
PART III.
Death Duties.
Double taxation relief between Saorstát Eireann and Northern Ireland.
17.—(1) Where the Revenue Commissioners are satisfied that under a settlement of which the forum of administration is in Northern Ireland, succession duty has or shall become payable in Northern Ireland by reason of the death of a person dying on or after the 1st day of April, 1923 in respect of any settled personal or movable property, they shall allow a sum equal to the amount of the succession duty so payable to be deducted from the legacy duty or succession duty payable in Saorstát Eireann in respect of such property on the said death.
(2) This section shall come into operation on the date which is declared by order made by the Executive Council to be the date on which by virtue of legislation passed by the Parliament of Northern Ireland a corresponding relief with respect to legacy or succession duty payable in Northern Ireland comes into operation, and this section shall continue in operation so long only as such corresponding relief continues to have effect.
PART IV.
Miscellaneous and General.
Amendment of section 37 of Finance Act, 1925.
18.—So much of sub-section (4) of section 37 (which relates to excise duty on dogs) of the Finance Act, 1925 (No. 28 of 1925) as enacts that persons guilty of an offence under that section shall be liable on summary conviction to a penalty of five pounds is hereby repealed and in lieu thereof it is hereby enacted that persons guilty of an offence under the said section shall be liable on summary conviction thereof to a penalty of one pound.
Amendment of section 9 of the Dogs Act, 1906.
19.—(1) Paragraph (c) of section 9 of the Dogs Act, 1906 is hereby repealed and in lieu thereof it is hereby enacted that the expenses incurred by the Gárda Síochána under section 3 of that Act shall be paid to the chief officer of police within the meaning of that Act as amended and adapted by any subsequent enactment out of moneys provided by the Oireachtas and any money received by the Gárda Síochána under the said section 3 shall be paid into the Exchequer in such manner as the Minister for Finance shall direct.
(2) This section shall have effect as on and from the 1st day of January, 1926.
Care and management of taxes and duties.
20.—All taxes and duties imposed or continued by this Act are hereby placed under the care and management of the Revenue Commissioners.
Short title, construction and commencement.
21.—(1) This Act may be cited as the Finance Act, 1927.
(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 British Statutes and the Acts of the Oireachtas which relate to duties of excise and the management of those duties.
(3) Save as is otherwise expressly provided, so much of this Act as relates to income tax or to super-tax shall be deemed to come into force on and shall take effect as on and from the 6th day of April, 1927.