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Uimhir 20 de 1957.
AN tACHT AIRGEADAIS, 1957.
[An tiontó oifigiúil.]
CUID I.
Cáin Ioncaim.
Cáin ioncaim agus forcháin don bhliain 1957-58.
1.—(1) Déanfar cáin ioncaim don bhliain dar tosach an 6ú lá d'Aibreán, 1957, a mhuirearú do réir seacht scillinge agus sé pingne sa phunt.
(2) Déanfar forcháin don bhliain dar tosach an 6ú lá d'Aibreán, 1957, 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 dar tosach an 6ú lá d'Aibreán, 1956, a muirearófar amhlaidh í.
(3) Faoi réir forál an Achta seo, beidh éifeacht maidir leis an gcáin ioncaim agus leis an bhforcháin a muirearófar mar adúradh don bhliain dar tosach an 6ú lá d'Aibreán, 1957, ag na forála ar leithligh, reachtúil agus eile, a bhí i bhfeidhm an 5ú lá d'Aibreán, 1957, maidir le cáin ioncaim agus forcháin.
Leasú ar Riail 6 de na Rialacha a bhaincas le Cásanna I agus II do Sceideal D a ghabhas leis an Income Tax Act, 1918.
2.—(1) Déanfar méid aon asbhainte faoi Riail 6 de na Rialacha a bhaineas le Cásanna I agus II de Sceideal D a ghabhas leis an Income Tax Act, 1918, a ríomh, i gcás aon bhliana measúnuithe dar tosach an 6ú lá d'Aibreán, 1958, nó lá dá éis sin, amhail is dá mbeadh foráil i mír (1) den Riail sin 6, maidir le haon bhliain den tsórt sin, le haghaidh asbhainte is comhionann le cúig ceathrúna na méide is dóigh leis an údarás ag a bhfuil dlínse san ábhar gur méid é a fhreagraíos, ó chóir agus réasún, do laghdú luacha mar gheall ar chaitheamh agus cumailt an inneallra nó an ghléasra i rith na bliana.
(2) Déanfar na tagairtí don Riail sin 6 atá in alt 3 den Acht Airgeadais, 1949 (Uimh. 13 de 1949), agus i bhfo-alt (1) d'alt 24 den Acht Airgeadais, 1956 (Uimh. 22 de 1956), d'fhorléiriú mar thagairtí a fholaíos tagairtí don Riail sin 6 arna leasú leis an alt seo.
(3) Beidh éifeacht ag mír (4) den Riail sin 6 amhail is dá scriosfaí an chuid ó “as” go deireadh na míre agus go gcuirfí “as is due” ina ionad.
(4) Beidh éifeacht ag mír (5) den Riail sin 6 amhail is dá mb'é a bhí sa tsuim a luaitear inti suim is comhionann leis an méid dob inlamháilte faoi mhír (1) den Riail sin 6 dá mbeadh an t-inneallra nó an gléasra á úsáid, i rith tréimhse an ligin, chun críche trádála a bhí ar siúl ag an léasóir.
(5) Ní bhainfidh forála an ailt seo le haon asbhaint is inlamháilte—
(a) faoin Riail sin 6 mar mhéid a fhreagraíos do laghdú luacha aon fheithicle, mar gheall ar chaitheamh agus cumailt, ar feithicil í atá oiriúnach chun daoine nó earraí d'iompar de bhóthar nó chun feithiclí eile a tharló de bóthar, nó
(b) de bhuaidh roghna faoin gcoinníoll a cuireadh le mír (1) den Riail sin 6 trí alt 3 den Acht Airgeadais (Forála Ilghnéitheacha), 1956 (Uimh. 47 de 1956).
Leasú ar alt 20 (1) (b) den Finance Act, 1922.
3.—Déantar leis seo mír (b) d'fho-alt (1) d'alt 20 den Finance Act, 1922 (is é sin, an mhír a cuireadh isteach le halt 3 den Acht Airgeadais, 1940 (Uimh. 14 de 1940)) a leasú tríd an fho-mhír seo a leanas a chur isteach inti i ndiaidh fo-mhíre (i):
“(ia) being payable to any university or college, being a university or college in the State, for the purpose of enabling such university or college to carry on research, is so payable for a period which is or may be three years or longer, or”.
Leasú ar alt 7 den Acht Airgid, 1932.
4.—(1) Maidir le stoic, scaireanna agus urrúis chuideachtan arb é a trádáil nó a gnó, go hiomlán nó go formhór, earraí monaraithe a tháirgeadh chun a ndíolta—
(a) cuirfear an fo-alt seo a leanas, agus éifeacht aige amhail ó thosach feidhme ailt 7 den Acht Airgid, 1932 (Uimh. 20 de 1932), in ionad fo-ailt (2) den alt sin:
“(2) Bainfidh an t-alt seo leis na stoic, na scaireanna agus na hurrúis go léir a heiseofar tar éis dáta an Achta seo a rith agus a ndeimhneoidh na Coimisinéirí Ioncaim ina dtaobh gur deimhin leo go bhfuil na coinníollacha seo a leanas go léir comhlíonta i leith an stoic, na scaire nó an urrúis sin, is é sin le rá:
(a) go bhfuil an stoc, an scair nó an t-urrús sin á eisiúint nó arna eisiúint ag cuideachta a chomhlíonas na forála seo a leanas, is é sin le rá—
(i) go bhfuil an chuideachta sin corpraithe do réir dlithe an Stáit nó fúthu, agus
(ii) gur cuideachta atá faoi thórainn scaireanna do réir bhrí an Companies (Consolidation) Act, 1908, an chuideachta sin, agus
(iii) gur sa Stát atá an chuideachta sín á bainistí agus á rialú, agus
(iv) gur sa Stát a sheolas an chuideachta sin a gnó nó (i gcás cuideachtan nach bhfuil tosnuithe aici ar ghnó) a bheartaíos sí a gnó a sheoladh, go hiomlán nó go formhór; agus
(b) maidir leis na stoic, na scaireanna nó na hurrúis—
(i) gur heisíodh iad lena suibscríobh ag an bpobal, nó
(ii) gur de chineál de stoic, de scaireanna nó d'urrúis na cuideachtan iad a luaitear ar Stoc-Mhargadh sa Stát, agus nach lú ná caoga líon na bpearsan, mar tuairiscítear i bhfo-alt (1) den alt seo, atá ina n-únaeirí tairbhiúla ar stoic, ar scaireanna nó urrúis den chineál sin; agus
(c) go bhfuil an eisiúint stoc, scaireanna nó urrús sin tuairiscithe agus ainmnithe ar shlí gur so-aitheanta í thar gach eisiúint eile (más ann) de chuid na cuideachtan sin.”; agus
(b) cuirfear an fo-alt seo a leanas, agus éifeacht aige amhail ó thosach feidhme ailt 7 den Acht Airgid, 1932, in ionad fo-alt (4) agus (5) den alt sin;
“(4) Aon stoc, scair nó urrús lena mbaineann an t-alt seo, scoirfidh sé de bheith ina stoc, ina scair nó ina urrús (pé acu é) lena mbaineann an t-alt seo má dhearbhaíonn agus nuair a dhearbhós na Coimisinéirí Ioncaim i leith an stoic, na scaire nó an urrúis sin gur deimhin leo go bhfuil an chuideachta tar éis scor de bheith ag gabháil do thrádáil nó gnó arb é a bhí ann, go hiomlán nó go formhór, táirgeadh earraí monaraithe chun a ndíolta, nó nach bhfuil, maidir leis an gcuideachta, gach ceann nó aon cheann áirithe de na coinníollacha atá leagtha amach i mír (a) d'fho-alt (2) den alt seo nó, maidir leis an stoc, an scair nó an t-urrús sin, gach ceann nó aon cheann áirithe de na coinníollacha atá leagtha amach i míreanna (b) agus (c) d'fho-alt (2) den alt seo nó i bhfo-alt (3) den alt seo, á chomhlíonadh a thuilleadh.”
(2) Maidir le stoic, scaireanna agus urrúis chuideachtan aro é a trádáil nó a gnó, go hiomlán nó go formhór, earraí monaraithe a tháirgeadh chun a ndíolta, déantar leis seo alt 7 den Acht Airgid, 1935 (Uimh. 28 de 1935), d'athghairm le héifeacht amhail ó thosach feidhme an ailt sin.
(3) Nuair a bhéarfar deimhniú de bhuaidh an ailt seo i leith aon stoc, scaireanna nó urrús, ní tabharfar, dá ainneoin sin, aon fhaoiseamh ná aisíoc faoi fho-alt (1) d'alt 7 den Acht Airgid, 1932, i leith aon díbhinne nó úis ar na stoic, na scaireanna nó na hurrúis is iníoctha roimh an 6ú lá d'Aibreán, 1958.
(4) Ní dhéanfaidh aon ní san alt seo—
(a) difir do bhailíocht aon deimhnithe faoi fho-alt (2) d'alt 7 den Acht Airgid, 1932, a heisíodh roimh an Acht seo a rith, ná
(b) cosc a chur, i gcás inar heisíodh amhlaidh deimhniú den tsórt sin, le heisiúint deimhnithe faoi fho-alt (4) (mar hachtaíodh sin i dtosach) d'alt 7 den Acht Airgid, 1932.
(5) I gcás—
(a) ina bhfuil seilbh thairbhiúil ag cuideachta (dá ngairmtear an chuideachta shealbhaíochta sa bhfo-alt seo) ar bhreis agus nócha faoin gcéad (luach ainmniúil) de na stoic, na scaireanna agus na hurrúis d'eisigh aon chuideachta nó cuideachtana eile,
(b) gur stoic, scaireanna nó urrúis iad sin uile a bheadh cáilithe le haghaidh deimhniú ó na Coimisinéirí Ioncaim faoi fho-alt (2) d'alt 7 den Acht Airgid, 1932, arna leasú le fo-alt (1) den alt seo, mura mbeadh mír (b) den fho-alt sin arna leasú amhlaidh, agus
(c) gurb í an tsealbhaíocht sin aon-ghnó nó príomh-ghnó na cuideachtan sealbhaíochta,
beidh éifeacht ag fo-ailt (1), (2) agus (3) den alt seo, an fhad a mhairfeas na dála sin roimhe seo, i leith stoic, scaireanna agus urrús arna n-eisiúint ag an gcuideachta sealbhaíochta amhail is dá mba chuideachta arb é a trádáil nó a gnó, go hiomlán nó go formhór, earraí monaraithe a tháirgeadh chun a ndíolta an chuideachta shealbhaíochta.
Leasú ar alt 12 den Acht Airgeadais (Forála Ilghnéitheacha), 1956.
5.—Leasaítear leis seo alt 12 den Acht Airgeadais (Forála Ilghnéitheacha), 1956 (Uimh. 47 de 1956), tríd na fo-ailt seo a leanas a chur leis:
“(5) (a) I gcás aon bhliana éilimh seachas an bhliain mheasúnuithe dar tosach an 6ú lá d'Aibreán, 1957, beidh éifeacht ag fo-alt (1) den alt seo amhail is dá gcuirtí ‘laghdófar go neamhní’ in ionad ‘laghdófar caoga faoin gcéad’ sa bhfo-alt.
(b) I gcás aon bhliana éilimh seachas an bhliain mheasúnuithe dar tosach an 6ú lá d'Aibreán, 1957, beidh éifeacht ag fo-alt (3) den alt seo amhail is dá gcuirtí ‘laghdófar go neamhní’ in ionad ‘laghdófar caoga faoin gcéad’ sa bhfo-alt.
(6) (a) Aon cháin ioncaim is iníoctha ag cuideachta in aghaidh bliana éilimh seachas an bhliain mheasúnaithe dar tosach an 6ú lá d'Aibreán, 1957, féadfar, a mhéid a bhaineas an cháin ioncaim sin le brabús ó dhíol earraí a honnmhuiríodh as an Stát, í a laghdú tiche cúig faoin gcéad d'ainneoin aon ní san alt seo, ach is laghdú é in ionad, agus ní laghdú é i dteannta, aon laghduithe eile ar cháin ioncaim, faoi fhorála an ailt seo, don bhliain éilimh.
(b) Chun críocha an fho-ailt seo, measfar gurb é an ‘brabús ó dhíol earraí a honnmhuiríodh as an Stát’ pé suim a mbeidh idir í agus an méid de bhrabúis na cuideachtan don bhliain éilimh, arna ríomh do réir na nAcht Cánach Ioncaim, is inchurtha i leith díol earraí (pé acu a honnmhuiríodh iad nó nár honnmhuiríodh) an cothrom céanna a bheas idir an méid a bhí le fáil sa bhonn-tréimhse ó dhíol earraí a honnmhuiríodh agus an méid iomlán a bhí le fáil ag an gcuideachta ó dhíol earraí (pé acu a honnmhuiríodh iad nó nár honnmhuiríodh) sa bhonn-tréimhse.”
Ioc úis ar urrúis Bhord na Móna.
6.—(1) Aon stoc nó cineál eile urrúis a eiseos Bord na Móna tar éis dáta an Achta seo a rith, measfar gur urrúis iad a heisíodh faoi údarás an Aire Airgeadais do réir bhrí ailt 2 den Acht Airgid, 1924 (Uimh. 27 de 1924), agus beidh feidhm dá réir sin ag an alt sin.
(2) D'ainneoin aon ní sna hAchta Cánach Ioncaim, beidh de theideal ag Bord na Móna go ndéanfar an méid cánach ioncaim a bheadh air sa deireadh, mura mbeadh an t-alt seo, d'aon bhliain mheasúnuithe, a laghdú de shuim is ionann agus cáin ioncaim ar mhéid an úis ar stoc nó ar chineálacha eile urrús a dhéanfas Bord na Móna, ar ordú ón Aire Airgeadais faoi alt 2 den Acht Airgid, 1924, mar feidhmítear é leis an alt seo, d'íoc gan asbhaint chánach sa bhliain mheasúnuithe sin.
(3) Cuirfear le Riail I de Chás III de Sceideal D den Income Tax Act, 1918, an clásal seo a leanas, is é sin le rá:
“(k) interest on stock or other forms of security issued by Bord na Móna in cases where such interest is paid without deduction of tax.”
CUID II.
Custaim agus Mál.
Tobac.
7.—(1) San alt seo—
ciallaíonn “Acht 1932” an tAcht Airgid, 1932 (Uimh. 20 de 1932);
ciallaíonn “Acht 1934” an tAcht Airgid, 1934 (Uimh. 31 de 1934);
ciallaíonn “Acht 1956” an tAcht Airgeadais, 1956 (Uimh. 22 de 1956).
(2) Déanfar an dleacht chustam ar thobac, a forchuireadh le halt 20 d'Acht 1932, a mhuirearú, a thobhach agus d'íoc, amhail ar an 9ú lá de Bhealtaine, 1957, agus ón lá sin amach, do réir na rátaí ar leithligh a sonraítear i gCuid 1 den Sceideal a ghabhas leis an Acht seo in ionad na rátaí ar leithligh ar dá réir is inmhuirir an dleacht sin anois de bhuaidh ailt 8 d'Acht 1956.
(3) Déanfar an dleacht mháil ar thobac, a forchuireadh le halt 19 d'Acht 1934, a mhuirearú, a thobhach agus d'íoc, amhail ar an 9ú lá de Bhealtaine, 1957, agus ón lá sin amach, do réir na rátaí ar leithligh a sonraítear i gCuid II den Sceideal a ghabhas leis an Acht seo in ionad na rátaí ar leithligh ar dá réir is inmhuirir an dleacht sin anois de bhuaidh ailt 8 d'Acht 1956.
(4) Beidh feidhm ag fo-ailt (3) agus (4) den alt sin 19 d'Acht 1934, agus ag fo-alt (5) de faoi réir fo-ailt (5) 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 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 de Chuid 1 den Séú Sceideal a ghabhas le hAcht 1934 adúradh, agus beidh éifeacht acu, mar thagairtí do Chuid II den Sceideal a ghabhas leis an Acht seo.
(5) Amhail ar an 9ú lá de Bhealtaine, 1957, agus ón lá sin amach, is do réir cúig pingne an punt a bheas an lacáiste ar thobac neamhmhonaraithe a luaitear í bhfo-alt (3) d'alt 20 d'Acht 1932, arna leasú le halt 18 d'Acht 1934, agus i bhfo-alt (5) d'alt 19 d'Acht 1934.
(6) Is do réir dhá scilling déag agus deich bpingne an punt a bheas an lacáiste ar thobac cruafháiscthe a luaitear i bhfo-alt (2) d'alt 17 den Acht Airgeadais, 1940 (Uimh. 14 de 1940), i gcás aon tobac den tsórt sin a dhíolfas aon mhonaróir ceadúnaithe agus a chuirfeas sé amach, chun a úsáidte sa Stát, an 9ú lá de Bhealtaine, 1957, nó dá éis.
(7) Maidir le tobac neamhmhonaraithe ag a mbeadh, d'éagmais an fho-ailt seo, teideal, de bhuaidh ailt 5 den Acht Airgeadais, 1950 (Uimh. 18 de 1950), chun na rátaí fábhair dleacht custam a sonraítear sa Dara Sceideal a ghabhas leis an Acht Airgeadais, 1949 (Uimh. 13 de 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 9ú lá de Bhealtaine, 1957, agus ón lá sin amach, do réir na rátaí i leith tobac neamh-mhonaraithe a sonraítear i gCuid III den Sceideal a ghabhas leis an Acht seo.
Tobac (dleacht mháil ar stoic áirithe).
8.—(1) Faoi réir forál fo-ailt (2) den alt seo, muirearófar, toibheofar agus íocfar ar na stoic tobac go léir de gach saghas a bheas, ar a cúig a chlog tráthnóna an 8ú lá de Bhealtaine, 1957, ar únaeracht nó ar seilbh ag monaróir ceadúnaithe tobac agus 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) sa mhéid gur tobac neamhmhonaraithe na stoic, trí scillinge agus dhá phingin ar gach punt meáchain de na stoic, agus
(b) sa mhéid gur tobac (lena n-áirítear snaois), seachas tobac neamhmhonaraithe, na stoic, trí scillinge agus dhá phingin ar gach punt meáchain de thobac neamh-mhonaraithe as a bhfuarthas 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 toitíni, todóga agus snaois, seachas snaois chosamair) a gcruthófar chun sástachta na gCoimisinéirí Ioncaim go raibh sé, ar a cúig a chlog tráthnóna an 8ú lá de Bhealtaine, 1957, 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 ar bealach ó dhíoltóir go 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 ar bealach 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 15ú lá de Bhealtaine, 1957, tuairisceán do na Coimisinéirí Ioncaim, i bhfoirm a cheadóid, ag tabhairt pé eolais dóibh a iarrfaid sa bhfoirm sin agus, go háirithe, ag insint na gcainníochtaí tobac de gach saghas, do réir meáchain, a bhí ar únaeracht nó ar seilbh aige ar a cúig a chlog tráthnóna an 8ú lá de Bhealtaine, 1957, in aon áit sa Stát seachas banna-stóras.
(4) Déanfaidh gach monaróir ceadúnaithe tobac—
(a) na leabhair thrádála agus gach cuntas agus doiciméad 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 8ú lá de Bhealtaine, 1957.
(5) Déanfaidh gach monaróir ceadúnaithe tobac, díreach tar éis an tuairisceán is gá do réir fo-ailt (3) den alt seo a thabhairt nó an 15ú lá de Bhealtaine, 1957, pé acu is luaithe, méid 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 8ú lá de Bhealtaine, 1957, agus a bhí inchurtha faoi mhuirear na dleachta sín, 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, 1958, 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 neamhiomlán, bréagach nó míthreorach in aon phonc ábhartha nó a mhainneos nó a dhiúltós aon ní a dhéanamh a ceanglaítear 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.
(7) I gcás aistarraingt a bheith iníoctha i leith tobac ar ar híocadh an dleacht mháil a forchuirtear le fo-alt (1) den alt seo, is aistarraingt mháil a bheas inti chomh fada is théas an dleacht a híocadh de bhun an fho-ailt sin (1), arna cinneadh ag na Coimisinéirí Ioncaim.
Beoir.
9.—(1) San alt seo ciallaíonn “Acht 1952” an tAcht Airgeadais, 1952 (Uimh. 14 de 1952), agus ciallaíonn “Acht 1954” an tAcht Airgeadais, 1954 (Uimh. 22 de 1954).
(2) In ionad na dleachta máil a forchuirtear le halt 10 d'Acht 1952, arna leasú le halt 14 d'Acht 1954, muirearófar, toibheofar agus íocfar ar an mbeoir go léir a grúdófar sa Stát an 9ú lá de Bhealtaine, 1957, nó dá éis sin, dleacht mháil do réir deich bpuint, cúig scillinge agus sé pingne ar gach sé ghalún tríochad foirte de shaindlús míle agus cúig gráid chaogad.
(3) In ionad na dleachta custam a forchuirtear le fo-alt (1) d'alt 9 d'Acht 1952, arna leasú le halt 13 d'Acht 1954, déanfar, amhail ar an 9ú lá de Bhealtaine, 1957, 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 ar ullmhóidí eile (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, aon phunt ceathrachad agus ceithre scillinge;
(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, ocht bpunt ceathrachad agus sé scillinge.
(4) In ionad na dleachta custam a forchuirtear le fo-alt (2) d'alt 9 d'Acht 1952, arna leasú le halt 13 d'Acht 1954, déanfar, amhail ar an 9ú lá de Bhealtaine, 1957, 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 le fo-alt (3) den alt seo) a hallmhuireofar isteach sa Stát do réir deich bpuint sé scillinge ar gach sé ghalún tríochad beorach a raibh a foirt, roimh ghiosáil, de shaindlús míle agus cúig gráid chaogad.
(5) Lamhálfar agus íocfar, i gcás ina n-onnmhuireofar mar mharsantas nó ina loingseofar chun a húsáidte mar stóras beoir a gcruthófar chun sástachta na gCoimisinéirí Ioncaim gur híocadh uirthi an dleacht a forchuirtear le fo-alt (2), fo-alt (3) nó fo-alt (4) den alt seo, aistarraing, arna ríomh do réir saindlúis bhunaidh na beorach sin, do réir deich bpuint, cúig scillinge agus naoi bpingne ar gach sé ghalún tríochad beorach ar míle agus cúig gráid chaogad a saindlús bunaidh.
(6) Más rud é, i gcás beorach is inchurtha faoi mhuirear na dleachta a forchuirtear le fo-alt (2) nó fo-alt (4) den alt seo nó i gcás beorach ar a bhfuil aistarraing faoi fho-alt (5) den alt seo iníoctha, nach míle agus cúig gráid chaogad saindlús na beorach sin, athrófar an dleacht sin nó an aistarraing sin (pé acu é) go coibhneasach.
(7) Ní bheidh feidhm ná éifeacht ag alt 24 den Acht Airgeadais, 1933 (Uimh. 15 de 1933), maidir le ceachtar de na dleachta custam lena mbaineann an t-alt seo.
Ile udrocarbóin.
10.—(1) San alt seo—
ciallaíonn “Acht 1935” an tAcht Airgid, 1935 (Uimh. 28 de 1935);
ciallaíonn “Acht 1952” an tAcht Airgeadais, 1952 (Uimh. 14 de 1952);
ciallaíonn “Acht 1956” an tAcht Airgeadais, 1956 (Uimh. 22 de 1956).
(2) Maidir leis an dleacht chustam a forchuirtear le halt 1 den Acht Airgid (Diúitéthe Custam) (Uimh. 4), 1931 (Uimh. 43 de 1931), arna leasú le hachtacháin ina dhiaidh sin, déanfar, i gcás íle éadrom udrocarbóin mhianrúil is inchurtha faoi mhuirear na dleachta sin, í a mhuirearú, a thobhach agus d'íoc, amhail ar an 9ú lá de Bhealtaine, 1957, agus ón lá sin amach, do réir dhá scilling agus naoi bpingne agus feoirling an galún in ionad an ráta a sonraítear i bhfo-alt (2) d'alt 10 d'Acht 1956.
(3) Maidir leis an dleacht mháil a forchuirtear le halt 1 den Acht Airgid (Forála Ilghnéitheacha), 1935 (Uimh. 7 de 1935), arna leasú le hachtacháin ina dhiaidh sin, déanfar, i gcás íle éadrom udrocarbóin mhianrúil is inchurtha faoi mhuirear na dleachta sin agus a cuirfear amach, ar díol nó lena díol nó eile, ó áitreabh a monaróra, an 9ú lá de Bhealtaine, 1957, nó dá éis sin, nó a úsáidfeas an monaróir sin ar an dáta sin nó dá éis chun aon chríche seachas íle udrocarbóin mhianrúil a mhonarú nó a tháirgeadh, í a mhuirearú, a thobhach agus d'íoc do réir dhá scilling agus seacht bpingne agus feoirling an galún in ionad an ráta a sonraítear i bhfo-alt (3) d'alt 10 d'Acht 1956.
(4) Maidir leis an dleacht chustam a forchuirtear le halt 21 d'Acht 1935, déanfar, i gcás íle udrocarbóin is inchurtha faoi mhuirir na dleachta sin, í a mhuirearú, a thobhach agus d'íoc amhail ar an 9ú lá de Bhealtaine, 1957, agus ón lá sin amach, do réir dhá scilling agus dhá phingin an galún, in ionad an ráta is inmhuirir anois de bhuaidh fo-ailt (1) d'alt 7 d'Acht 1952.
(5) Amhail ar an 9ú lá de Bhealtaine, 1957, agus ón lá sin amach, is é ráta aon lacáiste a lamhálfar faoi fho-alt (2) d'alt 21 d'Acht 1935—
(a) i gcás na híle ar a dtugtar de ghnáth íle ghalúcháin tharracóra, dhá scilling agus dhá phingin an galún; agus
(b) i gcás aon íle udrocarbóin eile, dhá scilling agus pingin an galún.
(6) Maidir leis an dleacht mháil a forchuirtear le halt 21 d'Acht 1935, déanfar, i gcás íle udrocarbóin is inchurtha faoi mhuirear na dleachta sin agus a cuirfear amach, ar díol nó lena díol nó eile, ó áitreabh a monaróra, an 9ú lá de Bhealtaine, 1957, nó dá éis sin, 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 dhá scilling an galún in ionad an ráta is inmhuirir anois de bhuaidh fo-ailt (3) d'alt 7 d'Acht 1952.
(7) Amhail ar an 9ú lá de Bhealtaine, 1957, agus ón lá sin amach, is é ráta aon lacáiste a lamhálfar faoi fho-alt (4) d'alt 21 d'Acht 1935—
(a) i gcás na híle ar a dtugtar de ghnáth íle ghalúcháin tharracóra, dhá scilling an galún; agus
(b) i gcás aon íle udrocarbóin eile, scilling agus aon phingin déag an galún.
(8) Má dhéanann an ceadúnaí faoi cheadúnas paisneirí a deonadh faoi alt 11 den Acht um Iompar ar Bhóithre, 1932 (Uimh. 2 de 1932), a chruthú chun sástachta na gCoimisinéirí Ioncaim go ndearna sé íle udrocarbóin ar ar híocadh an dleacht chustam a forchuirtear le halt 21 d'Acht 1935 arna leasú le fo-alt (4) den alt seo nó an dleacht mháil a forchuirtear leis an alt sin 21 arna leasú le fo-alt (6) den alt seo d'úsáid chun dócháin in inneall fheithicle inneall-ghluaiste a bhí á húsáid i seirbhís bhóthair do phaisnéirí ar ina leith a deonadh an ceadúnas, féadfaidh na Coimisinéirí Ioncaim, faoi réir pé coinníollacha is cuí leo d'fhorchur, dleacht d'aisíoc leis an gceadúnaí do réir sé pingne an galún ar íle udrocarbóin a húsáideadh amhlaidh ar iad d'fháil éilimh uirthi uaidh i pé foirm a ordós na Coimisinéirí Ioncaim, faoi réir an choinníll nach ndéanfar aon aisíoc mura ndéantar an t-éileamh laistigh de cheithre mhí ón dáta a húsáideadh an íle.
Dleacht ar íle udrocarbóin a húsáideadh i monarú d'aisíoc.
11.—Más deimhin leis na Coimisinéirí Ioncaim go bhfuair monaróir íle udrocarbóin aon íle udrocarbóin nár húsáideadh agus ar ar híocadh an dleacht chustam nó mháil a forchuirtear le halt 21 den Acht Airgeadais, 1935 (Uimh. 28 de 1935), arna leasú le hachtacháin ina dhiaidh sin, agus gur úsáid seisean í i bpróis mhonaruithe nó gur chuir sé í le substaintí eile mar tháthchuid de thairge monaraithe, féadfaidh na Coimisinéirí Ioncaim, faoi réir pé coinníollacha a mheasaid is gá, aon dleacht den tsórt sin a híocadh ar an íle d'aisíoc leis an monaróir sin, lúide aon lacáiste air sin a lamháltar faoin alt sin 21 arna leasú le hachtacháin ina dhiaidh sin.
Dleacht shiamsa —rátaí i gcás taispeántas cinematografach.
12.—Ar an 1ú lá de Lúnasa, 1957, agus ón lá sin amach, beidh éifeacht ag alt 10 den Acht Airgeadais, 1948 (Uimh. 12 de 1948), amhail is dá gcuirtí na rátaí seo a leanas in ionad na rátaí a sonraítear i bhfo-alt (3) den alt sin de bhuaidh ailt 4 den Acht Airgeadais, 1953 (Uimh. 21 de 1953), is é sin le rá:
Ráta na Dleachta | |||||
Má tá an íocaíocht as dul isteach, gan dleacht d'áireamh, | |||||
níos mó ná | 5d. | ach gan bheith níos mó | ná | 5½d. | ½d. |
,, | 5½d. | ,, ,, | 6d. | 1d. | |
,, | 6d. | ,, ,, | 7½d. | 1½d. | |
,, | 7½d. | ,, ,, | 8d. | 2d. | |
,, | 8d. | ,, ,, | 8½d. | 2½d. | |
,, | 8½d. | ,, ,, | 10d. | 3d. | |
,, | 10d. | ,, ,, | 11½d. | 4½d. | |
,, | 11½d. | ,, ,, | 1s. | 1d. | 6d. |
,, | 1s. 1d. | ,, ,, | 1s. | 2d. | 7d. |
,, | 1s. 2d. | ,, ,, | 1s. | 4d. | 9d. |
,, | 1s. 4d. | ,, ,, | 1s. | 5¼d. | 10d. |
,, | 1s. 5¼d. | ,, ,, | 1s. | 5½d. | 10½d. |
,, | 1s. 5½d. | ,, ,, | 1s. | 7d. | 1s. 0d. |
,, | 1s. 7d. | ,, ,, | 1s. | 8d. | 1s. 1d. |
,, | 1s. 8d. | ,, ,, | 1s. | 9d. | 1s. 3d. |
,, | 1s. 9d. | ,, ,, | .. | 1s. 3d. ar an gcéad 1s. 9d. agus ½d. ar gach ½d. nó cuid de ½d. sa bhreis. | |
Leasú ar alt 17 den Acht Airgid, 1936.
13.—Leasaítear leis seo alt 17 den Acht Airgid, 1936 (Uimh. 31 de 1936), trí “(nó pé tréimhse is sia ná sin a cheadós na Comisinéirí Ioncaim dá rogha féin in aon chás áirithe maidir le loghadh faoin alt seo)” a chur isteach i mír (a) i ndiaidh “laistigh de shé mhí” sa dá áit ina bhfuil na focail sin.
Orduithe a dhaingniú.
14.—Daingnítear leis seo an tOrdú chun Dleachta d'Fhorchur go Práinneach (Uimh. 394) (Tobhaigh Speisialta Allmhuirithe agus Dleacht Gluaisteán), 1957 (I.R. Uimh. 70 de 1957), an tOrdú chun Dleachta d'Fhorchur go Práinneach (Uimh. 397) (Dleacht ar Pháipéar Neamhchlóite), 1957 (I.R. Uimh. 77 de 1957), agus an tOrdú chun Dleachta d'Fhorchur go Práinneach (Uimh. 398) (Tobhaigh Speisialta Allmhuirithe) (Leasú), 1957 (I.R. Uimh. 78 de 1957).
CUID III.
Dleachta Báis.
Leasú ar alt 21 den Acht Airgeadais, 1956.
15.—I gcás ina dtabharfar deimhniú de bhuaidh ailt 4 den Acht seo i leith aon stoc, scaireanna nó urrús, ní deonfar faoiseamh ó dhleacht eastáit faoi alt 21 den Acht Airgeadais, 1956 (Uimh. 22 de 1956), maidir leis na stoic, na scaireanna nó na hurrúis sin ach i leith báis duine a éagfas an 6ú lá d'Aibreán nó dá éis.
CUID IV.
Cáin Bhrabús Corparáide.
Leasú ar alt 13 den Acht Airgeadais (Forála Ilghnéitheacha), 1956.
16.—Leasaítear leis seo alt 13 den Acht Airgeadais (Forála Ilghnéitheacha), 1956 (Uimh. 47 de 1956), tríd na fo-ailt seo a leanas a chur leis:
“(9) (a) I gcás aon tréimhse chuntasaíochta is tréimhse chuntasaíochta nó cuid de thréimhse chuntasaíochta tar éis an 5ú lá d'Aibreán, 1958, beidh éifeacht ag fo-alt (1) den alt seo amhail is dá gcuirfí ‘laghdófar go neamhní’ in ionad ‘laghdófar caoga faoin gcéad’ sa bhfo-alt.
(b) I gcás aon tréimhse chuntasaíochta is tréimhse chuntasaíochta nó cuid de thréimhse chuntasaíochta tar éis an 5ú lá d'Aibreán, 1958, beidh éifeacht ag fo-alt (3) den alt seo amhail is dá gcuirfí ‘laghdófar go neamhní’ in ionad ‘laghdófar caoga faoin gcéad’ sa bhfo-alt.
(10) (a) I gcás aon tréimhse chuntasaíochta lena mbaineann fo-alt (9) den alt seo, féadfar, d'ainneoin aon ní san alt seo, cáin bhrabús corparáide is iníoctha ag cuideachta a laghdú fiche cúig faoin gcéad a mhéid a bhaineas sí le brabús ó dhíol earraí a honnmhuiríodh as an Stát, ach is laghdú é in ionad, agus ní laghdú é i dteannta, aon laghduithe eile ar cháin bhrabús chorparáide faoi fhorála an ailt seo don tréimhse chuntasaíochta.
(b) Féadfaidh na Coimisinéirí Ioncaim pé cionroinnt a dhéanamh is dóigh leo is gá chun críocha an fho-ailt seo.
(c) Chun críocha an fho-ailt seo, measfar gurb é an ‘brabús ó dhíol earraí a honnmhuiríodh as an Stát’ pé suim a mbeidh idir í agus an méid de bhrabúis na cuideachtan don tréimhse chuntasaíochta, arna ríomh chun críocha cánach brabús corparáide, is inchurtha i leith díol earraí (pé acu a honnmhuiríodh iad nó nár honnmhuiríodh) an cothrom céanna a bheas idir an méid a bhí le fáil sa tréimhse chuntasaíochta ó dhíol earraí a honnmhuiríodh agus an méid iomlán a bhí le fáil ag an gcuideachta ó dhíol earraí (pé acu a honnmhuiríodh iad nó nár honnmhuiríodh) sa tréimhse chuntasaíochta.”
CUID V.
Allúntais Infheistíochta Loingis: Cáin Ioncaim, Forcháin agus Cáin Bhrabús Corparáide.
Allúntais infheistíochta loingis.
17.—(1) Más rud é, i gcás duine atá ag seoladh trádála go raghaidh an duine sin, an 6ú lá d'Aibreán, 1957, nó dá éis sin, faoi chaiteachas caipitiúil ag ceannach loinge nua le haghaidh na trádála, bhéarfar dó, don bhliain mheasúnuithe sa bhonntréimhse ar tharla an caiteachas ina leith, allúntas (dá ngairmtear allúntas infheistíochta loingis sa Chuid seo den Acht seo) is ionann agus dhá chúigiú den chaiteachas, agus bhéarfar an t-allúntas sin mar asbhaint nuair a bheas brabúis nó sochair na trádála á gcur faoi mhuirear agus is allúntas é in ionad, agus ní allúntas é i dteannta, allúntais tosaigh faoi Chuid V den Acht Airgeadais, 1956 (Uimh. 22 de 1956).
(2) Chun críocha na Coda seo den Acht seo, measfar gurb é an lá a raghfar faoi aon chaiteachas an lá is iníoctha an tsuim a bheas i gceist.
(3) Aon éileamh a dhéanfas duine ar allúntas faoin alt seo nuair a bheas brabúis nó sochair a thrádála á gcur faoi mhuirear, cuirfear é sa ráiteas bliantúil nach foláir a thabhairt faoi na hAchta Cánach Ioncaim i dtaobh na mbrabús nó na sochar aisti agus cuirfear ina theannta deimhniú arna shíniú ag an éilitheoir, a measfar a bheith ina chuid den éileamh, á rá gur ag ceannach loinge mua a chuathas faoin gcaiteachas agus ag tabhairt pé sonraí a thaispeánfas go mbeidh an t-allúntas le tabhairt.
(4) San alt seo agus sna hailt ina dhiaidh seo den Chuid seo den Acht seo ciallaíonn “nua” neamhúsáidte agus gan bheith réchaite.
Forála maidir le Rialacha 6 (1) (6) agus 7 de na Rialacha a bhaineas le Cásanna I agus II de Sceideal D.
18.—(1) D'fhonn a dhéanamh amach cad é méid aon asbhainte a bheas le lamháil do dhuine ar bith faoi mhír (1) de Riail 6 de na Rialacha a bhaineas le Cásanna I agus II de Sceideal D den Income Tax Act, 1918, arna leasú le halt 24 den Acht Airgeadais, 1956 (Uimh. 22 de 1956), mar ní a fhreagraíos do laghdú luacha mar gheall ar chaitheamh agus cumailt aon loinge i rith na bliana measúnuithe, ní cuirfear allúntas infheistíochta loingis san áireamh nuair a déanfar luach na loinge i dtús na bliana a chinneadh.
(2) I mír (6) de Riail 6 de na Rialacha a bhaineas le Cásanna I agus II de Sceideal D den Income Tax Act, 1918, déanfar an abairt “the deductions allowed on that account for any previous years to the person by whom the trade is carried on” agus an abairt “the deductions” mar a bhfuil an abairt sin roimh an bhfocal “exceed” d'fhorléiriú mar abairtí nach bhfolaíonn tagairt d'aon allúntas infheistíochta loingis a tugadh don duine a sheolas an trádáil.
(3) Measfar Riail 7 de na Rialacha a bhaineas le Cásanna I agus II de Sceideal D den Income Tax Act, 1918, mar riail nach gceanglaíonn aon allúntas infheistíochta loingis d'asbhaint as costas aon loinge chun críocha na Rialach sin.
Feidhm Rialach 6 (3) de na Rialacha a bhaineas le Cásanna I agus II de Sceideal D agus ailt 4 den Acht Airgid, 1937.
19.—Beidh feidhm ag mír (3) de Riail 6 de na Rialacha a bhaineas le Cásanna I agus II de Sceideal D den Income Tax Act, 1918, agus ag alt 4 den Acht Airgid, 1937 (Uimh. 18 de 1937), i gcás allúntais infheistíochta loingis mar atá feidhm acu i gcás asbhaintí is inlamháilte i leith caitheamh agus cumailt inneallra nó gléasra.
An bhrí atá le “bonntréimhse”.
20.—(1) Sa Chuid seo den Acht seo, tá le “bonn-tréimhse” an bhrí a bheirtear dó leis na forála ina dhiaidh seo den alt seo.
(2) I gcás duine a mbeidh allúntas le tabhairt dó faoin gCuid seo den Acht seo, is é a bhonn-tréimhse d'aon bhliain mheasúnuithe an tréimhse ar ar brabúis agus a sochair a bheas cáin ioncaim na bliana sin le ríomh go críochnaitheach faoi Chás I de Sceideal D den Income Tax Act, 1918, i leith na trádála a bheas i gceist nó, más rud é de bhuaidh aon Achta, go mbeidh brabúis nó sochair aon tréimhse eile le glacadh mar bhrabúis nó sochair na tréimhse sin, an tréimhse eile sin:
Ar choinníoll, i gcás aon trádála—
(a) má tá dhá bhonn-tréímhse ag dul isteach ar a chéile, go measfar chun críocha an fho-ailt seo gur sa chéad bhonn-tréimhse agus ansin amháin atá an tréimhse a bhaineas leo araon;
(b) má tá aga idir deireadh na bonn-tréimhse do bhliain mheasúnuithe áirithe agus an bhonn-tréimhse don bhliain mheasúnuithe ina dhiaidh sin, ansin, murab í an bhliain mheasúnuithe ina dhiaidh sin bliain bhuan-scortha na trádála, go measfar gur cuid den dara bonn-tréimhse an t-aga; agus
(c) má tá aga idir deireadh na bonn-tréimhse don bhliain mheasúnuithe roimh bhliain bhuan-scortha na trádála agus an bhonn-tréimhse don bhliain bhuan-scortha, go measfar gur cuid den chéad bhonn-tréimhse an t-aga.
(3) (a) Déanfar aon tagairt sa choinníoll a ghabhas le fo-alt (2) den alt seo do bhuan-scor trádá'a d'fhorléiriú mar ní a fholaíos tagairt do tharlachtaint aon ní a bheas, faoi aon cheann d'fhorála na nAcht Cánach Ioncaim, le háireamh mar ní is ionann agus buan-scor trádála.
(b) Déanfar aon tagairt sa choinníoll sin do dhá thréimhse a dhul isteach ar a chéile d'fhorléiriú mar ní a fholaíos tagairt do dhá thréimshe a chomhtheacht le chéile nó do thréimhse a bheith ar áireamh i dtréimhse eile, agus forléireofar dá réir sin tagairtí don tréimhse a bhaineas i gcoítinne le gach ceann de dhá thréimhse.
Allúntas infheistíochta loingis d'aistarraing.
21.—I gcás ina mbeifear tar éis allúntas infheistíochta loingis a thabhairt d'aon dhuine i leith caiteachais faoina ndeachaigh sé ag ceannach loinge nua agus go ndíolfaidh sé an long gan é d'úsáid na loinge chun críocha a thrádála nó go ndíolfaidh sé í roimh dheireadh na tréimhse chúig mblian ón lá a tosnaíodh á húsáid amhlaidh, déanfar an t-allúntas infheistíochta loingis d'aistarraing agus déanfar pé measúnuithe agus coigeartuithe ar mheasúnuithe sa bhreis is gá le haghaidh nó de dhroim allúntas infheistíochta loingis d'aistarraing nó allúntas tosaigh faoi Chuid V den Acht Airgeadais, 1956 (Uimh. 22 de 1956), a chur in ionad an chéanna.
Allúntais infheistíochta loingis maidir le cáin bhrabús corparáide.
22.—I gcás ina bhforálann an Chuid seo den Acht seo le haghaidh allúntas infheistíochta loingis a thabhaírt do chuideachta chun críocha cánach ioncaim i leith aon chaiteachais, déanfar méid an allúntais d'asbhaint nuair a bheas brabúis na cuideachtan sin á ríomh chun críocha cánach brabús corparáide don tréimhse chuntasaíochta inar tharla an caiteachas.
Forléiriú na Coda seo den Acht seo.
23.—Déanfar an Chuid seo den Acht seo a léamh agus d'fhorléiriú, a mhéid a bhaineas sí le cáin ioncaim (lena n-áirítear forcháin) i dteannta na nAcht Cánach Ioncaim agus, a mhéid a bhaineas sí le cáin bhrabús corparáide, déanfar í a léamh agus d'fhorléiriú i dteannta Coda V den Finance Act, 1920, arna leasú nó arna leathnú le hachtacháin ina dhiaidh sin.
CUID VI.
Dleachta Stampa.
Comhaontuithe maidir le dleacht stampa ar admhála áirithe.
24.—(1) Más cuí leis na Coimisinéirí Ioncaim, dá roghain féin, féadfaid comhaontú a dhéanamh le haon chomhlucht daoine faoina n-iomshocrófar, do réir na bhforál seo a leanas den alt seo, an dleacht stampa is inmhuirir faoin teideal “Receipt given for, or upon the payment of, money amounting to £2 or upwards” sa Chéad Sceideal a ghabhas leis an Stamp Act, 1891, ar pé admhála a eiseos an comhlucht sin í gcúrsa a ghnótha agus a sonrófar sa chomhaontú.
(2) Aon chomhaontú den tsórt sin is i pé foirm a bheas sé agus beidh ann pé téarmaí agus coinníollacha is cuí leis na Coimisinéirí Ioncaim, agus ceanglóidh an comhaontú go sonrach ar an gcomhlucht daoine cuntais thréimhsiúla a sheachadadh do na Coimisinéirí Ioncaim maraon le pé sonraí eile a theastós uathu maidir leis na hadmhála lena mbaineann an comhaontú agus sonróidh sé an modh ar a gcinnfear líon na n-admhála a háireofar in aon chuntas tréimhsiúil den tsórt sin.
(3) An fhad a leanfas aon chomhaontú den tsórt sin i bhfeidhm, ní bheidh dleacht stampa inmhuirir ar aon admháil lena mbaineann an comhaontú agus ar a mbeidh pé comhartha a cheanglós na Coimisinéirí Ioncaim gur híocadh an dleacht stampa, ach, ina ionad sin agus mar iomshocraíocht, íocfaidh an comhlucht daoine lena ndearna na Coimisinéirí Ioncaim an comhaontú leis na Coimisinéirí Ioncaim, ar aon chuntas a sheachadadh faoin gcomhaontú, pé suimeanna dob inmhuirir, mura mbeadh forála an ailt seo, mar dhleacht stampa ar admhála lena mbaineann an comhaontú agus a heisíodh i rith na tréimhse lena mbaineann an comhaontú agus glacfar chun na críche sin gurb é an líon admhála den tsórt sin a heisíodh amhlaidh an líon a cinneadh ar an modh a sonraíodh chuige sin leis an gcomhaontú.
(4) Má mhainníonn comhlucht maidir le seachadadh aon chuntais is gá a sheachadadh do réir aon chomhaontuithe den tsórt sin nó maidir le híoc na dleachta is iníoctha ar aon chuntas den tsórt sin a sheachadadh, dlífidh an comhlucht fíneáil nach mó ná caoga punt d'íoc in aghaidh gach lae a leanfas an mhainneachtain agus dlífidh freisin, í dteannta na dleachta d'íoc, ús ar an dleacht d'íoc, a bheas inghnóite amhail is dá mba chuid den dleacht é, do réir chúig faoin gcéad sa bhliain ón dáta a thosnaigh an mhainneachtain.
CUID VII.
Ilghnéitheach agus Ginearálta.
An Cuntas Fuascailte Seirbhísí Caipitiúla.
25.—(1) San alt seo—
ciallaíonn “an príomh-alt” alt 22 den Acht Airgeadais, 1950 (Uimh. 18 de 1950);
ciallaíonn “alt leasúcháin 1956” alt 33 den Acht Airgeadais, 1956 (Uimh. 22 de 1956);
ciallaíonn “an seachtú 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” an bhrí atá leo faoi seach sa phríomh-alt.
(2) Beidh éifeacht ag fo-alt (4) d'alt leasúcháin 1956 maidir leis na naoi mbliana airgeadais fichead comhleanúnacha a thosnós leis an mbliain airgeadais dar críoch an 31ú lá de Mhárta, 1958, ach “£498,294” a chur in ionad “£667,560”.
(3) Beidh éifeacht ag fo-alt (6) d'alt leasúcháin 1956 ach “£322,850” a chur in ionad “£464,100”.
(4) Déanfar suim £598,588 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 comhleanúnacha a thosnós leis an mbliain airgeadais dar críoch an 31ú lá de Mhárta, 1958.
(5) Íocfar an seachtú blianacht bhreise isteach sa Chuntas i pé slí, agus pé trátha sa bhliain airgeadais iomchuí, a chinnfeas an tAire.
(6) Féadfar aon chuid den seachtú blianacht bhreise, nach mó ná £416,149 in aon bhliain airgeadais áirithe, d'úsáid chun an t-ús ar an bhfiach poiblí d'íoc.
(7) Úsáidfear iarmhéid na seachtú blianachta breise in aon tslí nó slite dá sonraítear i bhfo-alt (6) den phríomh-alt.
Leasú ar alt 7 (4) d'Acht na mBannaí Talún, 1934.
26.—Leasaítear leis seo fo-alt (4) d'alt 7 d'Acht na mBannaí Talún, 1934 (Uimh. 11 de 1934), trí “caoga bliain” a chur in ionad “deich mbliana fichead”.
Leasú ar alt 34 den Acht Airgeadais, 1956.
27.—Leasaítear leis seo alt 34 den Acht Airgeadais, 1956 (Uimh. 22 de 1956), trí “nó d'alt 6 den Acht Airgeadais, 1957” a chur isteach i ndeireadh fo-alt (1).
Cúram agus bainistí cánach agus dleacht.
28.—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.
29.—(1) Féadfar an tAcht Airgeadais, 1957, 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, a 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 VI den Acht seo i dteannta an Stamp Act, 1891, agus na n-achtachán a leasaíos nó a leathnaíos an tAcht sin.
(5) Ach amháin mar a bhforáltar a mhalairt go sainráite inti, measfar go dtáinig Cuid I den Acht seo i bhfeidhm an 6ú lá d'Aibreán, 1957, agus beidh éifeacht aici amháil ar an lá sin agus ón lá sin.
AN 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. | 2 | 5 | 11½ |
Agus níos lú ná 10 lb. de fhliuchra i ngach 100 lb. meáchain |
| ||||||||||
de | ... | ... | ... | ... | ... | ... | ... | an lb. | 2 | 11 | 0½ |
Mura mbeidh sé Scúite nó Díloirgnithe:— |
| ||||||||||
Agus 10 lb. nó níos mó de fhliuchra i ngach 100 lb. meáchain |
| ||||||||||
de | ... | ... | ... | ... | ... | ... | ... | an lb. | 2 | 5 | 11 |
Agus níos lú ná 10 lb. de fhliuchra i ngach 100 lb. meáchain |
| ||||||||||
de | ... | ... | ... | ... | ... | ... | ... | an lb. | 2 | 11 | 0 |
|
|
|
|
|
|
| Lán-ráta | Ráta Fábhair | ||||
£ | s. | d. | £ | s. | d. | |||||||
Tobac Monaraithe:— |
|
| ||||||||||
Todóga | ... | ... | ... | ... | ... | an lb. | 2 | 19 | 0 | 2 | 9 | 2 |
Toitíní | ... | ... | ... | ... | ... | ,, | 2 | 16 | 6 | 2 | 7 | 1 |
Cavendish nó Negrohead | ... | ... | ... | ,, | 2 | 18 | 6 | 2 | 8 | 9 | ||
Cavendish nó Negrohead a monaraíodh faoi | ,, |
|
| |||||||||
bhanna | ... | ... | ... | ... | ... | ,, | 2 | 17 | 6 | 2 | 7 | 11 |
Tobac Monaraithe eile | ... | ... | ... | ,, | 2 | 16 | 6 | 2 | 7 | 1 | ||
Snaois a bhfuil níos mó ná 13 lb. de fhliuchra i ngach 100 lb. meáchain de | ,, | 2 | 16 | 0 | 2 | 6 | 8 | |||||
Snaois nach bhfuil níos mó ná 13 lb. de |
|
| ||||||||||
fhliuchra i ngach 100 lb. meáchain de | ,, | 2 | 18 | 6 | 2 | 8 | 9 | |||||
Cuid II.
Mál.
| £ | s. | d. | ||||||
Tobac Neamhmhonaraithe:— |
| ||||||||
Agus 10 lb. nó níos mó de fhliuchra i ngach 100 lb. |
| ||||||||
meáchain de | ... | ... | ... | ... | ... | an lb. | 2 | 4 | 10 |
Agus níos lú ná 10 lb. de fhliuchra i ngach 100 lb. |
| ||||||||
meáchain de | ... | ... | ... | ... | ... | ,, | 2 | 9 | 10 |
Tobac Monaraithe:— |
| ||||||||
Cavendish nó Negrohead a monaraíodh faoi Bhanna | ,, | 2 | 6 | 10 | |||||
Cuid III.
Na Rátaí Fábhair Dleachta Custam ar Thobac Neamhmhonaraithe.
| £ | 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. | 2 | 4 | 5 |
Agus níos lú ná 10 lb. de fhliuchra i ngach 100 |
| |||||||
lb. meáchain de | ... | ... | ... | ... | ,, | 2 | 9 | 4½ |
Mura mbeidh sé Scúite nó Díloirgnithe:— |
| |||||||
Agus 10 lb. nó níos mó de fhliuchra i ngach 100 |
| |||||||
lb. meáchain de | ... | ... | ... | ... | ,, | 2 | 4 | 4½ |
Agus níos lú ná 10 lb. de fhliuchra i ngach 100 |
| |||||||
lb. meáchain de | ... | ... | ... | ... | ,, | 2 | 9 | 4 |
Number 20 of 1957.
FINANCE ACT, 1957.
ARRANGEMENT OF SECTIONS
INCOME TAX.
Section | |
Amendment of Rule 6 of Rules applicable to Cases I and II of Schedule D of Income Tax Act, 1918. | |
Amendment of section 12 of Finance (Miscellaneous Provisions) Act, 1956. | |
CUSTOMS AND EXCISE.
Entertainments duty—rates in the case of cinematographic exhibitions. | |
DEATH DUTIES.
CORPORATION PROFITS TAX.
Amendment of section 13 of Finance (Miscellaneous Provisions) Act, 1956. |
SHIPPING INVESTMENT ALLOWANCES: INCOME TAX, SUR-TAX AND CORPORATION PROFITS TAX.
Provisions relating to Rules 6 (1) (6) and 7 of Rules applicable to Cases I and II of Schedule D. | |
Shipping investment allowances in relation to corporation profits tax. | |
STAMP DUTIES.
MISCELLANEOUS AND GENERAL.
Acts Referred to | |
No. 13 of 1949 | |
No. 22 of 1956 | |
No. 47 of 1956 | |
No. 14 of 1940 | |
No. 20 of 1932 | |
No. 28 of 1935 | |
No. 27 of 1924 | |
No. 31 of 1934 | |
No. 18 of 1950 | |
No. 22 of 1954 | |
No. 15 of 1933 | |
No. 14 of 1952 | |
No. 43 of 1931 | |
No. 7 of 1935 | |
No. 2 of 1932 | |
No. 12 of 1948 | |
No. 21 of 1953 | |
No. 31 of 1936 | |
No. 47 of 1956 | |
No. 18 of 1937 | |
No. 11 of 1934 | |
(Special Import Levies and Motor Car Duty) Order, 1957 | (S.I. No. 70 of 1957) |
Number 20 of 1957.
FINANCE ACT, 1957.
PART I.
Income Tax.
Income tax and sur-tax for the year 1957–58.
1.—(1) Income tax shall be charged for the year beginning on the 6th day of April, 1957, at the rate of seven shillings and sixpence in the pound.
(2) Sur-tax for the year beginning on the 6th day of April, 1957, 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, 1956.
(3) The several statutory and other provisions which were in force on the 5th day of April, 1957, 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, 1957.
Amendment of Rule 6 of Rules applicable to Cases I and II of Schedule D of Income Tax Act, 1918.
2.—(1) The amount of any deduction under Rule 6 of the Rules applicable to Cases I and II of Schedule D of the Income Tax Act, 1918, shall, in the case of any year of assessment beginning on or after the 6th day of April, 1958, be computed as if paragraph (1) of the said Rule 6 had provided, in relation to any
such year, for a deduction equal to five-fourths of the amount considered by the authority having jurisdiction in the matter to be just and reasonable as representing the diminished value by reason of wear and tear during the year of the machinery or plant.
(2) References to the said Rule 6 which are contained in section 3 of the Finance Act, 1949 (No. 13 of 1949), and in subsection (1) of section 24 of the Finance Act, 1956 (No. 22 of 1956), shall be construed as including references to the said Rule 6 as amended by this section.
(3) Paragraph (4) of the said Rule 6 shall have effect as if from “as” to the end of the paragraph were deleted and “as is due” were substituted therefor.
(4) Paragraph (5) of the said Rule 6 shall have effect as if the amount therein referred to were an amount equivalent to the amount which would be allowable under paragraph (1) of the said Rule 6 if the machinery or plant were, during the period of the letting, in use for the purposes of a trade carried on by the lessor.
(5) The provisions of this section shall not apply to any deduction allowable—
(a) under the said Rule 6 as representing the diminished value by reason of wear and tear of any vehicle suitable for the conveyance by road of persons or goods or the haulage by road of other vehicles, or
(b) by virtue of an election under the proviso which was added to paragraph (1) of the said Rule 6 by section 3 of the Finance (Miscellaneous Provisions) Act, 1956 (No. 47 of 1956).
Amendment of section 20 (1) (b) of Finance Act, 1922.
3.—Paragraph (b) of subsection (1) of section 20 of the Finance Act, 1922 (being the paragraph inserted by section 3 of the Finance Act, 1940 (No. 14 of 1940)) is hereby amended by the insertion therein after subparagraph (i) of the following subparagraph:
“(ia) being payable to any university or college, being a university or college in the State, for the purpose of enabling such university or college to carry on research, is so payable for a period which is or may be three years or longer, or”.
Amendment of section 7 of Finance Act, 1932.
4.—(1) In relation to stocks, shares and securities of a company whose trade or business consists wholly or mainly of the production for sale of manufactured goods—
(a) the following subsection shall, with effect as from the commencement of section 7 of the Finance Act, 1932 (No. 20 of 1932), be substituted for subsection (2) of that section:
“(2) This section shall apply to all stocks, shares, and securities issued after the passing of this Act in respect of which the Revenue Commissioners certify that they are satisfied that all the following conditions are complied with in relation to such stock, share or security, that is to say:
(a) such stock, share or security is or was issued by a company which complies with the following provisions, that is to say, such company—
(i) is incorporated by or under the laws of the State, and
(ii) is a company limited by shares within the meaning of the Companies (Consolidation) Act, 1908, and
(iii) is managed and controlled in the State, and
(iv) carries on or (in the case of a company which has not commenced to carry on business) intends to carry on its business wholly or mainly in the State; and
(b) the stocks, shares or securities—
(i) have been issued for public subscription, or
(ii) belong to a class of the company's stocks, shares or securities that is quoted on a Stock Exchange in the State, and the number of individuals as described in subsection (1) of this section who are beneficial owners of stocks, shares or securities of that class is not less than fifty; and
(c) such issue of stock, shares or security is so described and designated that it is readily distinguishable from all other (if any) issues of such company.”; and
(b) the following subsection shall, with effect as from the commencement of section 7 of the Finance Act, 1932, be substituted for subsections (4) and (5) of that section:
“(4) Any stock, share or security to which this section applies shall cease to be a stock, share or security (as the case may be) to which this section applies if and when the Revenue Commissioners certify in relation to such stock, share or security that they are satisfied that the company's trade or business has ceased to consist wholly or mainly of the production for sale of manufactured goods or that, as respects the company, all or any of the conditions set forth in paragraph (a) of subsection (2) of this section or, as respects such stock, share or security, all or any of the conditions set forth in paragraphs (b) and (c) of subsection (2) of this section, or in subsection (3) of this section, have ceased to be complied with.”
(2) In relation to stocks, shares and securities of a company whose trade or business consists wholly or mainly of the production for sale of manufactured goods, section 7 of the Finance Act, 1935 (No. 28 of 1935), is hereby repealed with effect as from the commencement of that section.
(3) Where a certificate is given by virtue of this section in respect of any stocks, shares or securities, relief or repayment under subsection (1) of section 7 of the Finance Act, 1932, shall, nevertheless, not be granted in respect of any dividend or interest on the stocks, shares or securities which is payable prior to the 6th day of April, 1958.
(4) Nothing in this section shall—
(a) affect the validity of any certificate under subsection (2) of section 7 of the Finance Act, 1932, issued before the passing of this Act, or
(b) in a case in which such a certificate has been so issued, prevent the issue of a certificate under subsection (4) (as originally enacted) of section 7 of the Finance Act, 1932,
(5) Where—
(a) a company (in this subsection referred to as the holding company) holds beneficially more than ninety per cent. (in nominal value) of the issued stocks, shares and securities of any other company or companies,
(b) all of such stocks, shares or securities are such as would qualify for a certificate of the Revenue Commissioners under subsection (2) of section 7 of the Finance Act, 1932, as amended by subsection (1) of this section, but for paragraph (b) of that subsection as so amended, and
(c) such holding is the sole or main business of the holding company,
subsections (1), (2) and (3) of this section shall, so long as the foregoing conditions subsist, have effect in relation to stocks, shares and securities issued by the holding company as if the holding company were a company whose trade or business consisted wholly or mainly of the production for sale of manufactured goods.
Amendment of section 12 of Finance (Miscellaneous Provisions) Act, 1956.
5.—Section 12 of the Finance (Miscellaneous Provisions) Act, 1956 (No. 47 of 1956), is hereby amended by the addition thereto of the following subsections:
“(5) (a) For any year of claim, other than the year of assessment commencing on the 6th day of April, 1957, subsection (1) of this section shall have effect as if, for ‘shall be reduced by fifty per cent.’ where occurring at the end of the subsection, there were substituted ‘shall be reduced to nil’.
(b) For any year of claim, other than the year of assessment commencing on the 6th day of April, 1957, subsection (3) of this section shall have effect as if, for ‘shall be reduced by fifty per cent.’ where occurring at the end of the subsection, there were substituted ‘shall be reduced to nil’.
(6) (a) Income tax payable by a company for a year of claim other than the year of assessment commencing on the 6th day of April, 1957, so far as such income tax is referable to profit on the sale of goods exported out of the State may, notwithstanding anything contained in this section, be reduced by twenty-five per cent., but such reduction shall be in substitution for and not in addition to any other reduction of income tax, under the provisions of this section, for the year of claim.
(b) For the purposes of this subsection ‘profit on the sale of goods exported out of the State’ shall be taken to be such sum as bears to the amount of the company's profits for the year of claim, computed in accordance with the Income Tax Acts, which is attributable to the sale of goods (whether exported or not), the same proportion as the amount receivable in the basis period from the sale of goods exported bears to the total amount receivable by the company from the sale of goods (whether exported or not) in the basis period.”
Payment of interest on Bord na Móna securities.
6.—(1) Any stock or other forms of security issued after the passing of this Act by Bord na Móna shall be deemed to be securities issued under the authority of the Minister for Finance within the meaning of section 2 of the Finance Act, 1924 (No. 27 of 1924), and that section shall apply accordingly.
(2) Notwithstanding anything contained in the Income Tax Acts, Bord na Móna shall be entitled to have the amount of income tax which, but for this section, it would be liable ultimately to bear for any year of assessment reduced by a sum representing income tax on the amount of the interest on stock or other forms of security which, by direction of the Minister for Finance given under section 2 of the Finance Act, 1924, as applied by this section, is paid by Bord na Móna without deduction of tax in that year of assessment.
(3) There shall be added to Rule 1 of Case III of Schedule D of the Income Tax Act, 1918, the following clause, that is to say:
“(k) interest on stock or other forms of security issued by Bord na Móna in cases where such interest is paid without deduction of tax.”
PART II.
Customs and Excise.
Tobacco.
7.—(1) In this section—
“the Act of 1932” means the Finance Act, 1932 (No. 20 of 1932);
“the Act of 1934” means the Finance Act, 1934 (No. 31 of 1934);
“the Act of 1956” means the Finance Act, 1956 (No. 22 of 1956).
(2) The duty of customs on tobacco imposed by section 20 of the Act of 1932 shall, as on and from the 9th day of May, 1957, be charged, levied and paid at the several rates specified in Part I of the 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 Act of 1956.
(3) The duty of excise on tobacco imposed by section 19 of the Act of 1934 shall, as on and from the 9th day of May, 1957, be charged, levied and paid at the several rates specified in Part II of the 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 Act of 1956.
(4) Subsections (3) and (4) of the said section 19 of the Act of 1934, and subsection (5) thereof subject to subsection (5) 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 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 Act of 1934 shall be construed and have effect as references to Part II of the Schedule to this Act.
(5) The rebate on unmanufactured tobacco mentioned in subsection (3) of section 20 of the Act of 1932, as amended by section 18 of the Act of 1934, and in subsection (5) of section 19 of the Act of 1934, shall, on and from the 9th day of May, 1957, be at the rate of five pence per pound.
(6) 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 9th day of May, 1957, be at the rate of twelve shillings and ten pence per pound.
(7) 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 (No. 13 of 1949), the duty of customs chargeable thereon on delivery from bonded warehouse shall, as on and from the 9th day of May, 1957, be charged, levied and paid at the rates for unmanufactured tobacco specified in Part III of the Schedule to this Act.
Tobacco (excise duty on certain stocks).
8.—(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 8th day of May, 1957, 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, three shillings and two pence for every pound weight of the stocks, and
(b) so far as the stocks consist of tobacco (including snuff) other than unmanufactured tobacco, three shillings and two pence 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 8th day of May, 1957, 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 15th day of May, 1957, 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 8th day of May, 1957, 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 8th day of May, 1957.
(5) Every licensed manufacturer of tobacco shall, immediately upon making the return required by subsection (3) of this section or on the 15th day of May, 1957, 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 8th day of May, 1957, 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, 1958, 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.
(7) Where drawback is payable in respect of tobacco on which the excise duty imposed by subsection (1) of this section has been paid, such drawback shall, to the extent of the duty paid in pursuance of the said subsection (1) as determined by the Revenue Commissioners, be a drawback of excise.
Beer.
9.—(1) In this section “the Act of 1952” means the Finance Act, 1952 (No. 14 of 1952), and “the Act of 1954” means the Finance Act, 1954 (No. 22 of 1954).
(2) In lieu of the duty of excise imposed by section 10 of the Act of 1952, as amended by section 14 of the Act of 1954, there shall be charged, levied and paid on all beer brewed within the State on or after the 9th day of May, 1957, a duty of excise at the rate of ten pounds, five shillings and six pence for every thirty-six gallons of worts of a specific gravity of one thousand and fifty-five degrees.
(3) In lieu of the duty of customs imposed by subsection (1) of section 9 of the Act of 1952, as amended by section 13 of the Act of 1954, there shall, as on and from the 9th day of May, 1957, be charged, levied and paid, on 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—forty-one pounds, four 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-eight pounds, six shillings.
(4) In lieu of the duty of customs imposed by subsection (2) of section 9 of the Act of 1952, as amended by section 13 of the Act of 1954, there shall, as on and from the 9th day of May, 1957, be charged, levied and paid on all beer of any description (other than beer chargeable with the duty imposed by subsection (3) of this section) imported into the State, a duty of customs at the rate of ten pounds, six shillings 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.
(5) There shall be allowed and paid on the exportation as merchandise or the shipment for use as stores of beer on which it is shown, to the satisfaction of the Revenue Commissioners, that the duty imposed by subsection (2), subsection (3) or subsection (4) of this section has been paid, a drawback, calculated according to the original specific gravity of such beer, at the rate of ten pounds, five shillings and nine pence on every thirty-six gallons of beer of which the original specific gravity was one thousand and fifty-five degrees.
(6) Where, in the case of beer which is chargeable with the duty imposed by subsection (2) or subsection (4) of this section or in the case of beer on which drawback under subsection (5) of this section is payable, the specific gravity of such beer is not one thousand and fifty-five degrees, the said duty or the said drawback (as the case may be) shall be varied proportionately.
(7) Section 24 of the Finance Act, 1933 (No. 15 of 1933), shall not apply or have effect in relation to either of the duties of customs to which this section refers.
Hydrocarbon oils.
10.—(1) In this section—
“the Act of 1935” means the Finance Act, 1935 (No. 28 of 1935);
“the Act of 1952” means the Finance Act, 1952 (No. 14 of 1952);
“the Act of 1956” means the Finance Act, 1956 (No. 22 of 1956).
(2) The duty of customs imposed by section 1 of the Finance (Customs Duties) (No. 4) Act, 1931 (No. 43 of 1931), as amended by subsequent enactments, shall, in respect of mineral hydrocarbon light oil chargeable with that duty, be charged, levied and paid as on and from the 9th day of May, 1957, at the rate of two shillings and nine pence farthing the gallon in lieu of the rate specified in subsection (2) of section 10 of the Act of 1956.
(3) The duty of excise imposed by section 1 of the Finance (Miscellaneous Provisions) Act, 1935 (No. 7 of 1935), as amended by subsequent enactments, shall, in respect of mineral hydrocarbon light oil chargeable with that duty which is sent out, on or for sale or otherwise, from the premises of the manufacturer thereof on or after the 9th day of May, 1957, 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 two shillings and seven pence farthing the gallon in lieu of the rate specified in subsection (3) of section 10 of the Act of 1956.
(4) The duty of customs imposed by section 21 of the Act of 1935 shall, in respect of hydrocarbon oil chargeable with that duty, be charged, levied and paid, as on and from the 9th day of May, 1957, at the rate of two shillings and two pence the gallon, in lieu of the rate now chargeable by virtue of subsection (1) of section 7 of the Act of 1952.
(5) As on and from the 9th day of May, 1957, the rate of any rebate allowed under subsection (2) of section 21 of the Act of 1935 shall be—
(a) as respects the oil commonly known as tractor vaporising oil, two shillings and two pence the gallon; and
(b) as respects any other hydrocarbon oil, two shillings and one penny the gallon.
(6) The duty of excise imposed by section 21 of the Act of 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 9th day of May, 1957, 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 two shillings the gallon in lieu of the rate now chargeable by virtue of subsection (3) of section 7 of the Act of 1952.
(7) As on and from the 9th day of May, 1957, the rate of any rebate allowed under subsection (4) of section 21 of the Act of 1935 shall be—
(a) as respects the oil commonly known as tractor vaporising oil, two shillings the gallon; and
(b) as respects any other hydrocarbon oil, one shilling and eleven pence the gallon.
(8) Where the licensee under a passenger licence granted under section 11 of the Road Transport Act, 1932 (No. 2 of 1932), shows to the satisfaction of the Revenue Commissioners that hydrocarbon oil on which the duty of customs imposed by section 21 of the Act of 1935 as amended by subsection (4) of this section or the duty of excise imposed by the said section 21 as amended by subsection (6) of this section has been paid has been used by him for combustion in the engine of a mechanically propelled vehicle used in a passenger road service in respect of which the licence was granted, the Revenue Commissioners may, subject to such conditions as they may think fit to impose, repay to the licensee duty at the rate of six pence the gallon on hydrocarbon oil so used on receipt of a claim therefor made by him in such form as the Revenue Commissioners may direct, subject to the proviso that no repayment may be made unless the claim is made within four months from the date on which the oil was used.
Repayment of duty on hydrocarbon oil used in manufacture.
11.—Whenever the Revenue Commissioners are satisfied that any hydrocarbon oil on which the customs or excise duty imposed by section 21 of the Finance Act, 1935 (No. 28 of 1935), as amended by subsequent enactments, has been paid has been received unused by a manufacturer of hydrocarbon oil and used by him in a process of manufacture or incorporated by him with other substances as an ingredient of a manufactured product, the Revenue Commissioners may, subject to such conditions as they may think necessary, repay to such manufacturer any such duty paid on the oil, less any rebate thereof allowed under the said section 21 as amended by subsequent enactments.
Entertainments duty—rates in the case of cinematographic exhibitions.
12.—On and after the 1st day of August, 1957, section 10 of the Finance Act, 1948 (No. 12 of 1948), shall have effect as if, for the rates specified in subsection (3) thereof by virtue of section 4 of the Finance Act, 1953 (No. 21 of 1953), there were substituted the following rates, that is to say:
Rate of Duty | |||||||||
Where the payment for admission, excluding duty, | |||||||||
exceeds | 5d. | but | does not | exceed | 5½d. | ½d. | |||
” | 5½d. | ” | ” | ” | 6d. | 1d. | |||
” | 6d. | ” | ” | ” | 7½d. | 1½d. | |||
” | 7½d. | ” | ” | ” | 8d. | 2d. | |||
“ | 8d. | ” | ” | ” | 8½d. | 2½d. | |||
” | 8½d. | ” | ” | ” | 10d. | 3d. | |||
” | 10d. | ” | ” | ” | 11½d. | 4½d. | |||
” | 11½d. | ” | ” | ” | 1s. | 1d. | 6d. | ||
” | 1s. | 1d. | ” | ” | ” | 1s. | 2d. | 7d. | |
” | 1s. | 2d. | ” | ” | ” | 1s. | 4d. | 9d. | |
” | 1s. | 4d. | ” | ” | ” | 1s. | 5¼d. | 10d. | |
” | 1s. | 5¼d. | ” | ” | ” | 1s. | 5½d. | 10½d. | |
” | 1s. | 5½d. | ” | ” | ” | 1s. | 7d. | 1s. | 0d. |
” | 1s. | 7d. | ” | ” | ” | 1s. | 8d. | 1s. | 1d. |
” | 1s. | 8d. | ” | ” | ” | 1s. | 9d. | 1s. | 3d. |
” | 1s. | 9d. | 1s. 3d. for the first 1s. 9d. and ½d. for every additional ½d. or part of ½d. | ||||||
Amendment of section 17 of Finance Act, 1936.
13.—Section 17 of the Finance Act, 1936 (No. 31 of 1936), is hereby amended by the insertion in paragraph (a) after “within six months”, in both places where those words occur, of “(or such longer period as the Revenue Commissioners in their discretion may allow in any particular case in relation to remission under this section)”.
Confirmation of Orders.
14.—The Emergency Imposition of Duties (No. 394) (Special Import Levies and Motor Car Duty) Order, 1957 (S.I. No. 70 of 1957), the Emergency Imposition of Duties (No. 397) (Unprinted Paper Duty) Order, 1957 (S.I. No. 77 of 1957), and the Emergency Imposition of Duties (No. 398) (Special Import Levies) (Amendment) Order, 1957 (S.I. No. 78 of 1957), are hereby confirmed.
PART III.
Death Duties.
Amendment of section 21 of Finance Act, 1956.
15.—Where a certificate is given by virtue of section 4 of this Act in respect of any stocks, shares or securities, relief from estate duty under section 21 of the Finance Act, 1956 (No. 22 of 1956), shall not be granted in relation to those stocks, shares or securities save as respects the death of a person dying on or after the 6th day of April, 1958.
PART IV.
Corporation Profits Tax.
Amendment of section 13 of Finance (Miscellaneous Provisions) Act, 1956.
16.—Section 13 of the Finance (Miscellaneous Provisions) Act, 1956 (No. 47 of 1956), is hereby amended by the addition thereto of the following subsections:
“(9) (a) For any accounting period, being an accounting period or part of an accounting period subsequent to the 5th day of April, 1958, subsection (1) of this section shall have effect as if, for ‘shall be reduced by fifty per cent.’ where occurring at the end of the subsection, there were substituted ‘shall be reduced to nil.’
(b) For any accounting period, being an accounting period or part of an accounting period subsequent to the 5th day of April, 1958, subsection (3) of this section shall have effect as if, for ‘shall be reduced by fifty per cent.’ where occurring at the end of the subsection, there were substituted ‘shall be reduced to nil.’
(10) (a) For any accounting period to which subsection (9) of this section applies, corporation profits tax payable by a company, so far as it is referable to profit on the sale of goods exported out of the State, may, notwithstanding anything contained in this section, be reduced by twenty-five per cent., but such reduction shall be in substitution for and not in addition to any other reduction of corporation profits tax under the provisions of this section for the accounting period.
(b) The Revenue Commissioners may make such apportionments as they consider necessary for the purposes of this subsection.
(c) For the purposes of this subsection ‘profit on the sale of goods exported out of the State’ shall be taken to be such sum as bears to the amount of the company's profits for the accounting period, computed for the purposes of corporation profits tax, which is attributable to the sale of goods (whether exported or not), the same proportion as the amount receivable in the accounting period from the sale of goods exported bears to the total amount receivable by the company from the sale of goods (whether exported or not) in the accounting period.”
PART V.
Shipping Investment Allowances: Income Tax, Sur-tax and Corporation Profits Tax.
Shipping investment allowances.
17.—(1) Where, on or after the 6th day of April, 1957, a person carrying on a trade incurs capital expenditure on the purchase of a new ship for the purposes of the trade, there shall be made to him, for the year of assessment in the basis period for which the expenditure is incurred, an allowance (in this Part of this Act referred to as a shipping investment allowance) equal to two-fifths of the expenditure, and such allowance shall be made as a deduction in charging the profits or gains of the trade and shall be in substitution for and not in addition to an initial allowance under Part V of the Finance Act, 1956 (No. 22 of 1956).
(2) For the purposes of this Part of this Act, the day on which any expenditure is incurred shall be taken to be the day when the sum in question becomes payable.
(3) Any claim by a person for an allowance under this section in charging the profits or gains of his trade shall be included in the annual statement required to be delivered under the Income Tax Acts of the profits or gains thereof and shall be accompanied by a certificate signed by the claimant, which shall be deemed to form part of the claim, stating that the expenditure was incurred on the purchase of a new ship and giving such particulars as show that the allowance falls to be made.
(4) In this section and the subsequent sections of this Part of this Act “new” means unused and not secondhand.
Provisions relating to Rules 6 (1) (6) and 7 of Rules applicable to Cases I and II of Schedule D.
18.—(1) For the purposes of ascertaining the amount of any deduction to be allowed to any person under paragraph (1) of Rule 6 of the Rules applicable to Cases I and II of Schedule D of the Income Tax Act, 1918, as amended by section 24 of the Finance Act, 1956 (No. 22 of 1956), as representing the diminished value by reason of wear and tear during the year of assessment of any ship, no account shall be taken of a shipping investment allowance in determining the value of the ship at the commencement of the year.
(2) In paragraph (6) of Rule 6 of the Rules applicable to Cases I and II of Schedule D of the Income Tax Act, 1918, the expression “the deductions allowed on that account for any previous years to the person by whom the trade is carried on”, and the expression “the deductions” where that expression occurs before the word “exceed”, shall each be construed as not including a reference to any shipping investment allowance made to the person by whom the trade is carried on.
(3) Rule 7 of the Rules applicable to Cases I and II of Schedule D of the Income Tax Act, 1918, shall be taken as not requiring a deduction of any shipping investment allowance from the cost of any ship for the purposes of that Rule.
Application of Rule 6 (3) of Rules applicable to Cases I and II of Schedule D and section 4 of Finance Act, 1937.
19.—Paragraph (3) of Rule 6 of the Rules applicable to Cases I and II of Schedule D of the Income Tax Act, 1918, and section 4 of the Finance Act, 1937 (No. 18 of 1937), shall apply in relation to a shipping investment allowance as they apply in relation to deductions allowable in respect of wear and tear of machinery or plant.
Meaning of “basis period”.
20.—(1) In this Part of this Act, “basis period” has the meaning assigned to it by the following provisions of this section.
(2) In the case of a person to whom an allowance falls to be made under this Part of this Act, his basis period for any year of assessment shall be the period on the profits or gains of which income tax for that year falls to be finally computed under Case I of Schedule D of the Income Tax Act, 1918, in respect of the trade in question or, where, by virtue of any Act, the profits or gains of any other period are to be taken to be the profits or gains of the said period, that other period:
Provided that, in the case of any trade—
(a) where two basis periods overlap, the period common to both shall be deemed for the purposes of this subsection to fall in the first basis period only;
(b) where there is an interval between the end of the basis period for one year of assessment and the basis period for the next year of assessment, then, unless the second-mentioned year of assessment is the year of the permanent discontinuance of the trade, the interval shall be deemed to be part of the second basis period; and
(c) where there is an interval between the end of the basis period for the year of assessment preceding that in which the trade is permanently discontinued and the basis period for the year in which it is permanently discontinued, the interval shall be deemed to form part of the first basis period.
(3) (a) Any reference in the proviso to subsection (2) of this section to the permanent discontinuance of a trade shall be construed as including a reference to the occurring of any event which, under any of the provisions of the Income Tax Acts, is to be treated as equivalent to the permanent discontinuance of a trade.
(b) Any reference in the said proviso to the overlapping of two periods shall be construed as including a reference to the coincidence of two periods or to the inclusion of one period in another, and references to the period common to both of two periods shall be construed accordingly.
Withdrawal of shipping investment allowance.
21.—Where a shipping investment allowance has been made to any person in respect of expenditure incurred on the purchase of a new ship and the ship is sold by him without the ship having been used by him for the purposes of his trade or before the expiration of the period of five years from the day on which the ship began to be so used, the shipping investment allowance shall be withdrawn, and all such additional assessments and adjustments of assessments shall be made as may be necessary for or in consequence of the withdrawal of a shipping investment allowance or the substitution therefor of an initial allowance under Part V of the Finance Act, 1956 (No. 22 of 1956).
Shipping investment allowances in relation to corporation profits tax.
22.—Where this Part of this Act provides for a shipping investment allowance to be made to a company for the purposes of income tax, in respect of any expenditure, the amount of the allowance shall be deducted in computing the profits of that company for the purposes of corporation profits tax for the accounting period in which the expenditure is incurred.
Construction of this Part of this Act.
23.—This Part of this Act shall, so far as it relates to income tax (including sur-tax), be read and construed together with the Income Tax Acts and shall, so far as it relates to corporation profits tax, be read and construed together with Part V of the Finance Act, 1920, as amended or extended by subsequent enactments.
PART VI.
Stamp Duties.
Agreements as to stamp duty on certain receipts.
24.—(1) The Revenue Commissioners, if they in their discretion so think proper, may enter into an agreement with any body of persons for the composition, in accordance with the following provisions of this section, of the stamp duty chargeable under the heading “Receipt given for, or upon the payment of, money amounting to £2 or upwards” in the First Schedule to the Stamp Act, 1891, on such receipts issued by that body in the course of its business as may be specified in the agreement.
(2) Any such agreement shall be in such form and shall contain such terms and conditions as the Revenue Commissioners think proper, and in particular the agreement shall require the body of persons to deliver to the Revenue Commissioners periodical accounts and such other particulars as they may require in respect of the receipts to which the agreement relates, and shall specify the method of determining the number of receipts to be included in any such periodical account.
(3) While any such agreement remains in force, any receipt to which it relates, and which bears such indication of the payment of stamp duty as the Revenue Commissioners may require, shall not be chargeable with stamp duty, but, in lieu thereof and by way of composition, the body of persons with which the Revenue Commissioners have entered into the agreement shall pay to the Revenue Commissioners, upon the delivery of any account under the agreement, such sums as would, but for the provisions of this section, have been chargeable by way of stamp duty on receipts to which the agreement relates issued during the period to which the account relates, it being assumed for this purpose that the number of those receipts so issued is the number determined in accordance with the method specified in that behalf by the agreement.
(4) Where a body makes default in delivering any account required by any such agreement or in paying the duty payable on the delivery of any such account, the body shall be liable to a fine not exceeding fifty pounds for every day during which the default continues and shall also be liable to pay, in addition to the duty, interest thereon, which shall be recoverable in the same manner as if it were part thereof, at the rate of five per cent. per annum from the date when the default begins.
PART VII.
Miscellaneous and General.
Capital Services Redemption Account.
25.—(1) In this section—
“the principal section” means section 22 of the Finance Act, 1950 (No. 18 of 1950);
“the 1956 amending section” means section 33 of the Finance Act, 1956 (No. 22 of 1956);
“the seventh 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 meaning respectively as they have in the principal section.
(2) Subsection (4) of the 1956 amending section shall, in relation to the twenty-nine successive financial years commencing with the financial year ending on the 31st day of March, 1958, have effect with the substitution of “£498,294” for “£667,560”.
(3) Subsection (6) of the 1956 amending section shall have effect with the substitution of “£322,850” for “£464,100”.
(4) A sum of £598,588 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, 1958.
(5) The seventh 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 seventh additional annuity, not exceeding £416,149 in any financial year, may be applied towards defraying the interest on the public debt.
(7) The balance of the seventh additional annuity shall be applied in any one or more of the ways specified in subsection (6) of the principal section.
Amendment of section 7 (4) of Land Bond Act, 1934.
26.—Subsection (4) of section 7 of the Land Bond Act, 1934 (No. 11 of 1934), is hereby amended by the substitution of “fifty years” for “thirty years”.
Amendment of section 34 of Finance Act, 1956.
27.—Section 34 of the Finance Act, 1956 (No. 22 of 1956), is hereby amended by the insertion at the end of subsection (1) of “or of section 6 of the Finance Act, 1957”.
Care and management of taxes and duties.
28.—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.
29.—(1) This Act may be cited as the Finance Act, 1957.
(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 VI 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, 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, 1957.
SCHEDULE.
Duties on Tobacco.
section 7.
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. | 2 | 5 | 11½ | |||
Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof | the lb. | 2 | 11 | 0½ | |||
If Unstripped or Unstemmed:— | |||||||
Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof | the lb. | 2 | 5 | 11 | |||
Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof | the lb. | 2 | 11 | 0 | |||
Full | Preferential | ||||||
£ | s. | d. | £ | s. | d. | ||
Manufactured:— | |||||||
Cigars | the lb. | 2 | 19 | 0 | 2 | 9 | 2 |
Cigarettes | ” | 2 | 16 | 6 | 2 | 7 | 1 |
Cavendish or Negrohead | ” | 2 | 18 | 6 | 2 | 8 | 9 |
Cavendish or Negrohead manufactured in Bond | ” | 2 | 17 | 6 | 2 | 7 | 11 |
Other Manufactured Tobacco | ” | 2 | 16 | 6 | 2 | 7 | 1 |
Snuff containing more than 13 lbs. of moisture in every 100 lbs. weight thereof | ” | 2 | 16 | 0 | 2 | 6 | 8 |
Snuff not containing more than 13 lbs. of moisture in every 100 lbs. weight thereof | ” | 2 | 18 | 6 | 2 | 8 | 9 |
Part II.
Excise.
£ | s. | d. | ||
Unmanufactured:— | ||||
Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof | the lb. | 2 | 4 | 10 |
Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof | ” | 2 | 9 | 10 |
Manufactured:— | ||||
Cavendish or Negrohead manufactured in Bond | ” | 2 | 6 | 10 |
Part III.
Preferential Rates of Customs Duties on Unmanufactured Tobacco.
£ | s. | d. | ||
Unmanufactured:— | ||||
If Stripped or Stemmed:— | ||||
Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof | the lb. | 2 | 4 | 5 |
Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof | ” | 2 | 9 | 4½ |
If Unstripped or Unstemmed:— | ||||
Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof | ” | 2 | 4 | 4½ |
Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof | ” | 2 | 9 | 4 |