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Uimhir 20 de 1945.
AN tACHT AIRGEADAIS, 1945.
[An tionntó oifigiúil.]
CUID I.
Cain Ioncaim.
Cáin ioncaim agus forcháin in aghaidh na bliana 1945-46.
1.—(1) Eileofar cáin ioncaim in aghaidh na bliana dar tosach an 6ú lá d'Aibreán, 1945, do réir seacht scillinge agus sé pingne fán bpunt.
(2) Eileofar forcháin (seachas forcháin bhreise) in aghaidh na bliana dar tosach an 6ú lá d'Aibreán, 1945, ar ioncam aon phearsan ar mó ná míle agus cúig céad punt iomlán a ioncaim ó gach taobh, agus is ar na rátaí ar a n-éilítear í in aghaidh na bliana dar tosach an 6ú lá d'Aibreán, 1944, a héileofar amhlaidh í.
(3) I gcás ioncam iomlán, do réir bhrí ailt 5 den Acht Airgeadais, 1941 (Uimh. 14 de 1941), aon phearsan in aghaidh na bliana dar tosach an 6ú lá d'Aibreán, 1945, do bheith níos mó ná míle agus cúig céad punt agus aon bhrabús den tsórt a luaitear san alt san 5 do bheith ina chuid de, déanfar diúité breise forchánach (dá ngairmtear forcháin bhreise san alt so) d'éileamh in aghaidh na bliana san dar tosach an 6ú lá d'Aibreán, 1945, do réir seacht scillinge agus sé pingne fán bpunt alos an oiread den ioncam san agus is inchurtha fé de bhuaidh fo-ailt (1) den alt san 5 arna mhodhnú agus arna thonasc trí na forála ina dhiaidh seo den alt so.
(4) Na forála, reachtúla agus eile, do bhí i bhfeidhm an 5ú lá d'Aibreán, 1945, i dtaobh cánach ioncaim agus forchánach (lena n-áirítear forcháin bhreise), beidh éifeacht acu uile agus fá seach, fá réir forál an Achta so, i dtaobh na cánach ioncaim agus na forchánach (lena n-áirítear forcháin bhreise) a héileofar mar adúradh in aghaidh na bliana dar tosach an 6ú lá d'Aibreán, 1945.
(5) Nuair a bheas Cuid II den Acht Airgeadais, 1941 (Uimh. 14 de 1941), á tonasc (de bhuaidh an fho-ailt dheiridh sin roimhe seo den alt so) leis an bhforcháin bhreise a héileofar mar adúradh in aghaidh na bliana dar tosach an 6ú lá d'Aibreán, 1945, beidh éifeacht ag an gCuid sin II i dteannta agus fá réir na modhnuithe seo leanas, sé sin le rá:—
(a) cuirfear an abairt “an 6ú lá d'Aibreán, 1945,” in ionad na habairte “an 6ú lá d'Aibreán, 1941,” i ngach áit ina bhfuil an abairt sin sa Chuid sin II;
(b) i mír (b) d'fho-alt (3) d'alt 7 den Acht san, cuirfear an abairt “an 5ú lá d'Aibreán, 1946,” in ionad na habairte “an 5ú lá d'Aibreán, 1942,” agus cuirfear an focal “naoi” in ionad an fhocail “cúig” agus cuirfear an abairt “an 5ú lá d'Aibreán, 1945,” in ionad na habairte “an 5ú lá d'Aibreán, 1941,”.
Faoiseamh fá Chás VI de Sceideal D i leith caillteanas.
2.—(1) Más rud é, in aon bhliain mheisiúnachta, go mbainfidh caillteanas do dhuine in aon idirbheart dá ngeobhaidh sé, pé acu go haonaránach nó i bpáirtnéireacht é (is idirbheart de shaghas go ndlifí, dá bhfásadh aon bhrabús as, é do mheisiúnú ina leith fá Chás VI de Sceideal D), féadfaidh sé a éileamh go ndéanfar, chomh fada agus is féidir, méid an chaillteanais sin do bhaint de mhéid, nó do chur i gcoinne méid, na mbrabús nó na ngnóthachan ar a meisiúnófar é fán gCás san VI in aghaidh na bliana san agus go ndéanfar aon chuid den chaillteanas ná tabharfar faoiseamh ina leith amhlaidh do thabhairt ar aghaidh agus, chomh fada agus is féidir, do bhaint de mhéid, nó do chur i gcoinne méid, na mbrabús nó na ngnóthachan ar a meisiúnófar é fán gCás san VI in aghaidh na sé bliana meisiúnachta ina dhiaidh sin.
(2) Nuair a bheas an t-alt so á thonasc le caillteanas do bhain do pháirtnéir i bpáirtnéireacht, is tuigthe go gciallaíonn an abairt “méid na mbrabús nó na ngnóthachan ar a meisiúnófar é,” maidir le bliain ar bith, an chuid sin den mhéid ar a meisiúnófar an pháirtnéireacht fá Chás VI de Sceideal D a bheadh air fá na hAchta Cánach Ioncaim a chur i dtuairisceán ar a ioncam iomlán in aghaidh na bliana san.
(3) Aon fhaoiseamh fán alt so trí aon chuid de chaillteanas do thabhairt ar aghaidh is amhlaidh do bhéarfar é, chomh fada agus is féidir, ón gcéad mheisiúnacht ina dhiaidh sin in aghaidh aon bhliana de na sé bliana san ina dhiaidh sin, agus sa mhéid nach féidir é thabhairt amhlaidh ansan bhéarfar é ón gcéad mheisiúnacht eile den tsórt san agus mar sin de.
(4) Is tuigthe an t-alt so do theacht i ngníomh an 6ú lá d'Aibreán, 1944, agus beidh éifeacht aige amhail ar an lá san agus ón lá san amach.
Iocaíochta áirithe i leith seirbhíse leis na Fórsaí Cosanta do shaoradh ó cháin ioncaim agus ó fhorcháin.
3.—(1) Beidh páigh shiarainn agus aiscí lena mbaineann an t-alt so, agus is tuigthe go rabhdar riamh, saor ó cháin ioncaim (lena n-áirítear forcháin), agus ní háireofar iad nuair a beifear ag áireamh ioncaim chun críocha na nAcht Cánach Ioncaim.
(2) Baineann an t-alt so le páigh shiarainn, do réir bhrí aon rialachán fá na hAchta Fórsaí Cosanta (Forála Sealadacha), 1923 go 1945, a creidiúnaítear do chuntas páighe chomhalta de na Fórsaí Cosanta, agus baineann freisin le haiscí arna ndeonadh i leith seirbhíse leis na Fórsaí Cosanta.
CUID II.
Custaim agus Mal.
Na rátaí diúitéthe ar lasáin d'athrú.
4.—(1) In ionad an diúité chustam atá anois ar lasáin, éileofar, toibheofar, agus íocfar, ar na lasáin uile a hallmhuireofar an tríú lá de Bhealtaine, 1945, nó dá éis, diúité custam do réir na rátaí uile agus fá seach a sonnraítear i gCuid I den Sceideal a ghabhas leis an Acht so.
(2) In ionad an diúité mháil atá anois ar lasáin, éileofar, toibheofar, agus íocfar, amhail ar an tríú lá de Bhealtaine, 1945, agus ón lá san amach, ar na lasáin uile déanfar sa Stát diúité máil do réir na rátaí uile agus fá seach a sonnraítear i gCuid II den Sceideal a ghabhas leis an Acht so.
CUID III.
Diuitethe Bais.
Iocaíochta áirithe i leith seirbhíse leis na Fórsaí Cosanta do shaoradh ó dhiúité eastáit agus ó dhiúité léagáide.
5.—(1) Beidh páigh shiarainn agus aiscí lena mbaineann an t-alt so saor ó dhiúité eastáit agus ó dhiúité léagáide maidir le bás (pé acu roimh an Acht so do rith nó dá éis é) an duine ar i leith a sheirbhíse do deonadh an pháigh nó na haiscí sin.
(2) Baineann an t-alt so le páigh shiarainn, do réir bhrí aon rialachán fá na hAchta Fórsaí Cosanta (Forála Sealadacha), 1923 go 1945, a creidiúnaítear do chuntas páighe chomhalta de na Fórsaí Cosanta agus baineann freisin le haiscí arna ndeonadh i leith seirbhíse leis na Fórsaí Cosanta.
CUID IV.
Cain Bhrabus Corparaide.
Alt 47 den Acht Airgeadais, 1932, do leasú go sealadach.
6.—(1) Maidir le gach tréimhse chuntasaíochta nó cuid de thréimhse chuntasaíochta a thosnós an 1ú lá d'Eanáir, 1945, nó dá éis, agus a chríochnós an 31ú lá de Nollaig, 1946, nó roimhe, léireofar mír (b) d'fho-alt (1) d'alt 47 den Acht Airgeadais, 1932 (Uimh. 20 de 1932), agus beidh éifeacht aici, agus is tuigthe éifeacht do bheith riamh aici, fé is dá ndéantaí an focal “trambhealaigh” do scrios aisti, agus léireofar alt 17 den Acht Airgeadais, 1944 (Uimh. 18 de 1944), agus beidh éifeacht aige dá réir sin.
(2) San alt so, tá leis an abairt “tréimhse chuntasaíochta” an bhrí atá léi sna hachtacháin a bhaineas le cáin bhrabús corparáide.
CUID V.
Ilghneitheach agus Generalta.
Cúram agus bainistí cánacha agus diúitéthe.
7.—Cuirtear fá chúram agus fá bhainistí na gCoimisinéirí Ioncaim leis seo gach cáin agus diúité a gearrtar leis an Acht so.
Gearr-theideal, léiriú, agus tosach feidhme.
8.—(1) Féadfar an tAcht Airgeadais, 1945, do ghairm den Acht so.
(2) Léireofar Cuid I den Acht so i dteannta na nAcht Cánach Ioncaim, agus léireofar Cuid II den Acht so, sa mhéid go mbaineann sí le diúitéthe custam, i dteannta na nAcht Custam agus, sa mhéid go mbaineann sí le diúitethe máil, léireofar í i dteannta na reacht a bhaineas le diúitéthe mál agus le bainistí na ndiúitéthe sin.
(3) Lasmuigh de chás dá bhforáltar a mhalairt go follas inti, is tuigthe Cuid I den Acht so do theacht i bhfeidhm an 6ú lá d'Aibreán, 1945, agus beidh éifeacht aici amhail ar an lá san agus ón lá san amach.
AN SCEIDEAL.
Diúitéthe ar Lasáin.
CUID I.
Custaim.
£ | s. | d. | |
(a) ar na lasáin adhmaid uile bheas i mboscaí nó i gcoimeádáin eile— | |||
A mbeidh 10 lasán ar a mhéid iontu. An 1,000 coimeádán | 0 | 10 | 2 |
A mbeidh níos mó ná 10 ach ná beidh níos mó ná 20 lasán iontu. An 1,000 coimeádán ... ... ... ... | 1 | 0 | 4 |
A mbeidh níos mó ná 20 ach ná beidh níos mó ná 50 lasán iontu. An grós (144) coimeádán ... ... ... ... | 0 | 7 | 4 |
A mbeidh níos mó ná 50 ach ná beidh níos mó ná 75 lasáin iontu. An grós (144) coimeádán ... ... ... ... | 0 | 11 | 0 |
Ar gach 25 nó cuid de 25 lasáin de bhreis ar 75. An grós (144) coimeádán ... ... ... ... ... ... ... | 0 | 2 | 7 |
agus dá réir sin ar aon chainníocht choimeádán is lú ná san. | |||
(b) ar na lasáin eile uile bheas i mboscaí nó i gcoimeádáin eile— | |||
A mbeidh 20 lasán ar a mhéid iontu. An 1,000 coimeádán | 2 | 0 | 8 |
A mbeidh níos mó ná 20 ach ná beidh níos mó ná 50 lasán iontu. An grós (144) coimeádán ... ... ... ... | 0 | 14 | 8 |
A mbeidh níos mó ná 50 ach ná beidh níos mó ná 75 lasáin iontu. An grós (144) coimeádán ... ... ... ... | 1 | 2 | 0 |
Ar gach 25 nó cuid de 25 lasáin de bhreis ar 75. An grós (144) coimeádán ... ... ... ... ... ... ... | 0 | 5 | 2 |
agus dá réir sin ar aon chainníocht choimeádán is lú ná san. |
CUID II.
Mál.
£ | s. | d. | |
Boscaí nó coimeádáin eile— | |||
A mbeidh 10 lasán ar a mhéid iontu. An 1,000 coimeádán | 0 | 8 | 6 |
A mbeidh níos mó ná 10 ach ná beidh níos mó ná 20 lasán | |||
iontu. An 1,000 coimeádán ... ... ... ... | 0 | 17 | 0 |
A mbeidh níos mó ná 20 ach ná beidh níos mó ná 50 lasán iontu. An grós (144) coimeádán ... ... ... ... | 0 | 6 | 3 |
A mbeidh níos mó ná 50 ach ná beidh níos mó ná 75 lasáin iontu. An grós (144) coimeádán ... ... ... ... | 0 | 9 | 5 |
Ar gach 25 nó cuid de 25 lasáin de bhreis ar 75. An grós (144) coimeádán ... ... ... ... ... ... ... | 0 | 2 | 2 |
agus dá réir sin ar aon chainníocht choimeadán is lú ná san. |
Number 20 of 1945.
FINANCE ACT, 1945.
ARRANGEMENT OF SECTIONS
Income Tax.
Section | |
Exemption from income tax and sur-tax of certain payments for service with the Defence Forces. |
Customs and Excise.
Death Duties.
Exemption from estate duty and legacy duty of certain payments for service with the Defence Forces. |
Corporation Profits Tax.
Miscellaneous and General.
Duties on Matches.
Acts Referred to | |
No. 14 of 1941 | |
No. 20 of 1932 | |
No. 18 of 1944 | |
Number 20 of 1945.
FINANCE ACT, 1945.
PART I.
Income Tax.
Income tax and sur-tax for year 1945-46.
1.—(1) Income tax shall be charged for the year beginning on the 6th day of April, 1945, at the rate of seven shillings and sixpence in the pound.
(2) Sur-tax (other than excess sur-tax) for the year beginning on the 6th day of April, 1945, 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, 1944.
(3) Where the total income, within the meaning of section 5 of the Finance Act, 1941 (No. 14 of 1941), of any individual for the year beginning on the 6th day of April, 1945, exceeds one thousand five hundred pounds and includes any such profits as are mentioned in the said section 5, an additional duty of sur-tax (in this section referred to as excess sur-tax) shall be charged for the said year beginning on the 6th day of April, 1945, at the rate of seven shillings and sixpence in the pound in respect of so much of the said income as is made chargeable therewith by subsection (1) of the said section 5 as modified and applied by the subsequent provisions of this section.
(4) The several statutory and other provisions which were in force on the 5th day of April, 1945, in relation to income tax and sur-tax (including excess sur-tax) shall, subject to the provisions of this Act, have effect in relation to the income tax and sur-tax (including excess sur-tax) to be charged as aforesaid for the year beginning on the 6th day of April, 1945.
(5) In the application (by virtue of the next preceding subsection of this section) of Part II of the Finance Act, 1941 (No. 14 of 1941), to the excess sur-tax to be charged as aforesaid for the year beginning on the 6th day of April, 1945, the said Part II shall have effect with and subject to the following modifications, that is to say:—
(a) the expression “the 6th day of April, 1945,” shall be substituted for the expression “the 6th day of April, 1941,” wherever that expression occurs in the said Part II;
(b) in paragraph (b) of subsection (3) of section 7 of the said Act, the expression “the 5th day of April, 1946,” shall be substituted for the expression “the 5th day of April, 1942,” and the word “nine” shall be substituted for the word “five” and the expression “the 5th day of April, 1945,” shall be substituted for the expression “the 5th day of April, 1941,”.
Relief under Case VI of Schedule D in respect of losses.
2.—(1) Where in any year of assessment a person sustains a loss in any transaction (being a transaction of such kind that, if any profits had arisen therefrom, he would have been liable to be assessed in respect thereof under Case VI of Schedule D) in which he engages, whether solely or in partnership, he may claim that the amount of the said loss shall, as far as may be, be deducted from or set off against the amount of profits or gains on which he is assessed under the said Case VI for that year and that any portion of the loss for which relief is not so given shall be carried forward and, as far as may be, deducted from or set off against the amount of profits or gains on which he is assessed under the said Case VI for the six following years of assessment.
(2) In the application of this section to a loss sustained by a partner in a partnership, the expression “the amount of profits or gains on which he is assessed” shall, in respect of any year, be taken to mean such portion of the amount on which the partnership is assessed under Case VI of Schedule D as he would be required under the Income Tax Acts to include in a return of his total income for that year.
(3) Any relief under this section by way of carrying forward any portion of a loss shall be given as far as possible from the first subsequent assessment for any year within the said six following years, and so far as it cannot be so given then from the next such assessment and so on.
(4) This section shall be deemed to have come into operation on, and shall have effect as on and from, the 6th day of April, 1944.
Exemption from income tax and sur-tax of certain payments for service with the Defence Forces.
3.—(1) Deferred pay and gratuities to which this section applies shall be, and be deemed always to have been, exempt from income tax (including sur-tax), and shall not be reckoned in computing income for the purposes of the Income Tax Acts.
(2) This section applies to deferred pay, within the meaning of any regulations under the Defence Forces (Temporary Provisions) Acts, 1923 to 1945, which is credited to the pay account of a member of the Defence Forces, and also applies to gratuities granted in respect of service with the Defence Forces.
PART II.
Customs and Excise.
Alteration of rates of duties on matches.
4.—(1) In lieu of the present duty of customs in respect of matches, there shall be charged, levied, and paid on all matches imported on or after the third day of May, 1945, a duty of customs at the several rates specified in Part I of the Schedule to this Act.
(2) In lieu of the present duty of excise in respect of matches, there shall be charged, levied, and paid as on and from the third day of May, 1945, on all matches made in the State a duty of excise at the several rates specified in Part II of the Schedule to this Act.
PART III.
Death Duties.
Exemption from estate duty and legacy duty of certain payments for service with the Defence Forces.
5.—(1) Deferred pay and gratuities to which this section applies shall be exempt from estate duty and legacy duty in connection with the death (whether before or after the passing of this Act) of the person in respect of whose services the said pay or gratuities was or were granted.
(2) This section applies to deferred pay, within the meaning of any regulations under the Defence Forces (Temporary Provisions) Acts, 1923 to 1945, which is credited to the pay account of a member of the Defence Forces, and also applies to gratuities granted in respect of service with the Defence Forces.
PART IV.
Corporation Profits Tax.
Temporary amendment of section 47 of the Finance Act, 1932.
6.—(1) In respect of every accounting period or part of an accounting period beginning on or after the 1st day of January, 1945, and ending on or before the 31st day of December, 1946, paragraph (b) of subsection (1) of section 47 of the Finance Act, 1932 (No. 20 of 1932), shall be construed and have effect and be deemed always to have had effect as if the word “tramway” were deleted therefrom, and section 17 of the Finance Act, 1944 (No. 18 of 1944), shall be construed and have effect accordingly.
(2) In this section the expression “accounting period” has the same meaning as it has in the enactments relating to corporation profits tax.
PART V.
Miscellaneous and General.
Care and management of taxes and duties.
7.—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.
8.—(1) This Act may be cited as the Finance Act, 1945.
(2) Part I of this Act shall be construed together with the Income Tax Acts, and Part II of this Act, so far as it relates to duties of customs, shall be construed together with the Customs Acts and, so far as it relates to duties of excise, shall be construed together with the statutes which relate to the duties of excise and the management of those duties.
(3) Part I of this Act shall, save as is otherwise expressly provided therein, be deemed to come into force on and shall take effect as on and from the 6th day of April, 1945.
SCHEDULE.
Duties on Matches.
Part I.
Customs.
£ | s. | d. | |
(a) on all wooden matches in boxes or other containers— | |||
Containing not more than 10 matches. Per 1,000 containers | 0 | 10 | 2 |
Containing more than 10 but not more than 20 matches. Per 1,000 containers | 1 | 0 | 4 |
Containing more than 20 but not more than 50 matches. Per gross (144) containers | 0 | 7 | 4 |
Containing more than 50 but not more than 75 matches. Per gross (144) containers | 0 | 11 | 0 |
For every additional 25 or part of 25 matches over 75. Per gross (144) containers | 0 | 2 | 7 |
and so in proportion for any less quantity of containers. | |||
(b) on all other matches in boxes or other containers— | |||
Containing not more than 20 matches. Per 1,000 containers | 2 | 0 | 8 |
Containing more than 20 but not more than 50 matches. Per gross (144) containers | 0 | 14 | 8 |
Containing more than 50 but not more than 75 matches. Per gross (144) containers | 1 | 2 | 0 |
For every additional 25 or part of 25 matches over 75. Per gross (144) containers | 0 | 5 | 2 |
and so in proportion for any less quantity of containers. |
Part II.
Excise.
£ | s. | d. | |
Boxes or other containers— | |||
Containing not more than 10 matches. Per 1,000 containers | 0 | 8 | 6 |
Containing more than 10 but not more than 20 matches. Per 1,000 containers | 0 | 17 | 0 |
Containing more than 20 but not more than 50 matches. Per gross (144) containers | 0 | 6 | 3 |
Containing more than 50 but not more than 75 matches. Per gross (144) containers | 0 | 9 | 5 |
For every additional 25 or part of 25 matches over 75. Per gross (144) containers | 0 | 2 | 2 |
and so in proportion for any less quantity of containers. |