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Number 22 of 1933.
PERPETUAL FUNDS (REGISTRATION) ACT, 1933.
ARRANGEMENT OF SECTIONS
Section | |
Power of registrar to delete provisions avoiding the rule against perpetuities. | |
Rule against perpetuities not to apply to registered perpetual funds. | |
Number 22 of 1933.
PERPETUAL FUNDS (REGISTRATION) ACT, 1933.
General definitions.
1.—In this Act—
the expression “the Minister” means the Minister for Industry and Commerce;
the expression “the registrar” means the Registrar of Friendly-Societies in Saorstát Eireann;
the word “prescribed” means prescribed by regulations made by the Minister under this Act;
the word “rules” means the instrument creating and regulating the trusts of the fund in relation to which the said word is used;
the word “trust” includes any trust which would have been void if this Act had not been passed;
the expression “appointed day” means the day fixed by the Minister for the commencement of this Act;
the word “auditor” means a person having the prescribed qualifications for an auditor;
the word “actuary” means a person having the prescribed qualifications for an actuary.
Definition of perpetual fund.
2.—In this Act the expression “perpetual fund” means a fund which—
(a) is established in connection with any undertaking or combination of undertakings carried on wholly or partly in Saorstát Eireann;
(b) is established mainly for all or any one or more of the following purposes, that is to say—
(i) the provision of superannuation allowances on retirement for persons employed in the said undertaking or combination of undertakings;
(ii) the provision of pensions during widowhood for widows of persons so employed;
(iii) the provision of periodical allowances to or in respect of children of persons so employed;
(iv) the assurance of capital sums on the death of persons so employed; and
(c) is regulated by rules which comply with the requirements set out in the Schedule to this Act.
Register to be established.
3.—(1) On and after the appointed day the registrar shall establish and keep or cause to be kept a register of perpetual funds to be called and known as the Register of Perpetual Funds (in this Act referred to as the register).
(2) The register shall be in the prescribed form and there shall be entered therein the names and addresses of the trustees of every fund registered therein, the name of the secretary of every such fund, and the address at which communications concerning the fund will be received (in this Act referred to as the address of the fund), and such other particulars (if any) as may be prescribed.
Registration of perpetual funds.
4.—(1) The trustees of a perpetual fund may at any time apply to the registrar in the prescribed form and manner for the registration of such fund in the register.
(2) Whenever the trustees of a perpetual fund apply under this section for the registration of such fund, they shall, at the time of making such application, furnish to the registrar the prescribed particulars and the prescribed documents, which shall include two copies of the rules of such fund.
(3) Upon receipt of an application under this section for the registration of a perpetual fund the registrar shall, if he is satisfied that such fund is a perpetual fund as defined by this Act, register such fund in the register in accordance with this Act.
(4) Whenever the registrar registers a perpetual fund in pursuance of this section he shall issue to the trustees of such fund a certificate stating the fact and date of such registration.
(5) Whenever the registrar registers a perpetual fund in pursuance of this section he shall retain and file a copy of the rules of such fund and shall annex another copy of such rules to his certificate given in pursuance of the next preceding sub-section of this section.
(6) Every perpetual fund which is registered in the register shall be known and is in this Act referred to as a registered perpetual fund.
Power of registrar to delete provisions avoiding the rule against perpetuities.
5.—(1) If the rules of any perpetual fund in respect of which an application for registration is made under this Act contain provisions the sole purpose of which is, in the opinion of the registrar, to avoid the application to the trusts of such fund of the rule of law relating to perpetuities, he may on the application of the trustees of such fund delete such provisions from the rules and make any further amendments therein which are in his opinion proper in consequence of such deletion.
(2) When the rules of any perpetual fund are amended by the registrar under this section, such rules shall, when the fund is registered, have effect subject to the amendments so made.
Rule against perpetuities not to apply tο registered perpetual funds.
6.—The rule of law relating to perpetuities shall not apply and shall be deemed never to have applied to the trusts of any registered perpetual fund.
Registration of alterations in rules.
7.—(1) Whenever an alteration is made in the rules of a registered perpetual fund, the trustees of such fund shall, within the prescribed time after the making of such alteration, apply to the registrar in the prescribed form and manner for the registration of such alteration in the register.
(2) Whenever the trustees of a registered perpetual fund apply under this section for the registration of an alteration in the rules of such fund, they shall, at the time of making such application, furnish to the registrar the prescribed particulars and the prescribed documents.
(3) On receipt of an application under this section for the registration of an alteration in the rules of a registered perpetual fund (whether such application is or is not made within the prescribed time after the making of such alteration), the registrar—
(a) shall, if he is satisfied that such rules as so altered comply with the requirements set out in the Schedule to this Act, register such alteration in the register, or
(b) shall, if he is not so satisfied, refuse such application.
(4) No alteration in the rules of a registered perpetual fund shall be valid or have any force or effect unless or until such alteration is registered in the register, and every such alteration which is so registered shall have effect as on and from the date of such registration.
(5) Whenever the registrar registers in pursuance of this section an alteration in the rules of a registered perpetual fund, he shall issue to the trustees of such fund a certificate stating the fact and date of such alteration.
Rectification of the register.
8.—(1) Whenever through the happening of any event the particulars entered in the register in respect of any registered perpetual fund cease to be in accordance with the facts the trustees of such fund shall apply in the prescribed form and manner to the registrar to rectify the register.
(2) Every application under this section shall be made within the prescribed time after the day on which the event occasioning such application takes place, and shall be signed by a trustee or by the secretary of the fund to which such application relates.
(3) On receipt of an application under this section for the rectification of the register (whether such application is or is not made within the prescribed time), the registrar, on being satisfied of the relevant facts, shall rectify the register in accordance with such application.
(4) The registrar may at any time, without any application under this Act, rectify the register for the purpose of correcting an error or removing an ambiguity.
Cancellation of registration on winding-up.
9.—(1) Whenever a registered perpetual fund is wound up, the trustees of such fund shall, within the prescribed time after such winding-up, apply to the registrar to cancel the registration of such fund.
(2) Every application for the cancellation of the registration of a perpetual fund under this section shall be accompanied by such evidence as the registrar may require to show that such fund has been wound up.
(3) On receipt of an application under this section the registrar shall, if he is satisfied that the fund in respect of which the application is made has been wound up, cancel the registration of such fund.
Accounts and reports of registered funds.
10.—(1) The trustees of every registered perpetual fund shall once in every year cause a statement of accounts and balance sheet of the fund to be prepared and to be audited by an auditor, and the said trustees shall also, at least once in every five years, cause an investigation and report to be made by an actuary as to the financial conditions of the fund.
(2) A copy of every statement of accounts and balance sheet and of every report prepared or made under this section, signed by the auditor or actuary (as the case may be) and by the secretary of the fund, shall be sent by such secretary to the registrar within twelve months after the close of the period to which it relates.
Reports of registrar.
11.—(1) The registrar shall in every year make to the Minister a general report of his proceedings under this Act, and every such report shall be laid before each House of the Oireachtas as soon as may be after it is received by the Minister.
(2) No report made under this section shall contain or disclose any information contained in the accounts, balance sheet, or report prepared or made in respect of any particular fund.
Supplementary powers of the registrar.
12.—(1) The registrar may require any trustee or the secretary of any registered perpetual fund or of any perpetual fund for the registration of which application has been made under this Act to furnish, either by statutory declaration or otherwise, any information or explanation which may be necessary for the proper exercise and performance of the powers and duties of the registrar under this Act.
(2) In the event of any breach of trust being committed by the trustees of a registered perpetual fund by reason of their making any unauthorised investment or by reason of their committing a breach of any rule of such fund which complies with the requirements set out in the Schedule to this Act, the registrar shall have the like remedies in all respects for such breach of trust as he would have if he were a person beneficially interested in such fund.
Certificates of the registrar.
13.—Every certificate issued by the registrar in pursuance of this Act shall be sealed with his official seal, and every document purporting to be so sealed and to be a certificate so issued shall be received in evidence and be deemed, until the contrary is shown, to be so sealed and issued, and (unless it is shown not to have been so sealed and issued) shall be conclusive evidence of the facts stated therein in pursuance of this Act.
Offences.
14.—(1) If, in respect of any registered perpetual fund, default is made in complying with any of the requirements of this Act relating to any of the following matters, that is to say:—
(a) accounts and reports;
(b) the making of applications for the registration of alterations in the rules;
(c) the making of applications for the amendment of the register;
(d) the sending to the registrar notice of winding-up;
every trustee of such fund and also the secretary of such fund shall be guilty of an offence under this sub-section.
(2) If any person, required under this Act by the registrar to furnish any information or explanation which could with reasonable diligence be furnished by him, makes default in complying with such requirement within fourteen days after written notice thereof has been delivered to him, he shall be guilty of an offence under this sub-section.
(3) Any person guilty of an offence under either of the foregoing sub-sections of this section shall be liable on summary conviction thereof to a fine not exceeding five pounds, and, in the case of a continuing offence, to a further fine not exceeding five pounds for every week in which the offence is continued.
(4) It shall be a good defence to any proceedings against any person under sub-section (1) of this section to prove that the default in respect of which such proceedings are brought occurred without the consent or connivance of such person and was not facilitated by any neglect on his part.
Regulations.
15.—(1) The Minister may by order make regulations prescribing any matter or thing referred to in this Act as prescribed or to be prescribed.
(2) The Minister may by order make regulations prescribing, with the consent of the Minister for Finance, the fees (if any) to be paid to the registrar in respect of all or any of the following matters, that is to say:—
(a) the registration of perpetual funds;
(b) the registration of alterations in the rules of registered perpetual funds;
(c) rectifications of the register on the application of the trustees of registered perpetual funds;
(d) cancellations of the registration of registered perpetual funds;
(e) the issue of certificates by the registrar;
and there shall be paid to the registrar in respect of every such matter such fees as shall be so prescribed.
(3) All fees received under this Act by the registrar shall be paid into or disposed of for the benefit of the Exchequer in such manner as the Minister for Finance may direct.
Short title and commencement.
16.—(1) This Act may be cited as the Perpetual Funds (Registration) Act, 1933.
(2) This Act shall come into operation on such day as shall be fixed for that purpose by an order of the Minister.
SCHEDULE.
Requirements of this Act as to the Rules regulating perpetual funds.
The rules of a perpetual fund shall contain a full statement of the objects for which the fund is established, and shall also make provision for all the following matters, that is to say:—
1. The appointment and removal of trustees of the fund.
2. The appointment and removal of a secretary of the fund.
3. The vesting in the trustees of the fund of all property belonging to the fund.
4. The investment in the names of the trustees of the fund of all capital moneys belonging to the fund.
5. The investments (if any) in addition to those authorised by law in which capital moneys belonging to the fund may be invested.
6. When the trustees of the fund are authorised by the rules of the fund to invest capital moneys belonging to the fund by depositing such moneys with the employer of persons employed in the undertaking or combination of undertakings in connection with which the fund is established, that such moneys shall not be so deposited unless:—
(a) the employer is a body corporate, and
(b) has paid in each of the ten years last past before the year in which such deposit is made a dividend or interest of not less than three per cent, on its ordinary stock or shares, and
(c) such deposit is secured by a charge on the whole or part of the assets of such employer.
7. The making of contributions to the fund by the employer of persons employed in the undertaking or combination of undertakings in connection with which the fund is established.
8. The contributions payable to the fund and the rates of benefits or the method of calculating benefits payable out of the fund.
9. The conditions on which persons may become and may cease to be respectively contributors to and entitled to benefits from the fund.
10. The circumstances in which the fund may be wound up and the manner in which the assets thereof are in that event to be applied.
11. The making, altering, amending and rescinding of rules.
12. The preparation of all statements of accounts, balance sheets, and reports required by this Act to be prepared or made in respect of the fund.
13. The supply on demand to every person who—
(a) is at the time of such demand entitled to any benefit from the fund, and
(b) is at the time of such demand or was previously employed in the undertaking or combination of undertakings in connection with which the fund is established,
of a copy of the rules of the fund and of all amendments thereof, and a copy of the latest statement of accounts, balance sheet, and report prepared in respect of the fund in pursuance of this Act.
Uimhir 22 de 1933.
ACHT SIOR-CHISTI (CLÁRÚ), 1933.
Mínithe generálta.
1.—San Acht so—
cialluíonn an abairt “an tAire” an tAire Tionnseail agus Tráchtála;
cialluíonn an abairt “an clárathóir” Clárathóir na gCara-Chumann i Saorstát Éireann;
cialluíonn an focal “orduithe” orduithe le rialacháin ar n-a ndéanamh ag an Aire fén Acht so;
cialluíonn an focal “rialacha” ionstraim bhunuithe agus rialálta iontaobhaisí an chiste gur ina thaobh a húsáidtear an focal san;
foluíonn an focal “iontaobhas” iontaobhas ar bith do bheadh gan brí dá mba ná rithfí an tAcht so;
cialluíonn an abairt “lá ceaptha” an lá cheapfaidh an tAire chun an Achta so do theacht i bhfeidhm;
cialluíonn an focal “iniúchóir” duine go sna cáilíochtaí is gá do bheith ag iniúchóir;
cialluíonn an focal “achtuaire” duine go sna cáilíochtaí is gá do bheith ag achtuaire.
Míníú ar shíor-chiste.
2.—San Acht so cialluíonn an focal “síor-chiste” ciste—
(a) ar n-a bhunú maidir le haon ghnó no le haon sreath gnóthaí bhíonn ar siúl i bpáirt no go hiomlán i Saorstát Éireann;
(b) ar n-a bhunú go príomhdha chun gach críche no chun aon chríche no crícheanna acu so leanas, sé sin le rá:—
(i) chun aois-liúntaisí do chur ar fáil do dhaoine, ar fostú sa ghnó san no sa tsreath gnóthaí sin, ar eirghe as an bhfostú san dóibh;
(ii) chun pinsean le linn baintreachais do chur ar fáil do bhaintreacha daoine do bhí ar fostú amhlaidh;
(iii) chun liúntaisí tréimhsiúla do chur ar fáil do chlainn no maidir le clainn daoine ar fostú amhlaidh;
(iv) chun a chur in áirithe go mbeidh suimeanna caipitiúla ar fáil ar dhaoine ar fostú amhlaidh d'fháil bháis; agus
(c) ar n-a rialáil le rialacha bheidh do réir na n-éilithe atá leagtha amach sa Sceideal a ghabhann leis an Acht so.
Clár do bhunú.
3.—(1) Déanfaidh an clárathóir, an lá ceaptha agus as san amach, clar de shíor-chistí ar a dtabharfar mar ainm agus mar theideal Clár na Síor-Chistí (dá ngairmtear an clár san Acht so) do bhunú agus do choimeád no a chur fé ndeár é do choimeád.
(2) Is sa bhfuirm orduithe bheidh an clár agus iontrálfar ann ainmneacha agus seolta iontaobhaithe gach ciste bheidh cláruithe ann, agus ainm rúnaí gach ciste den tsórt san, agus an seoladh ag á nglacfar có-fhreagarthas i dtaobh an chiste (dá ngairmtear seoladh an chiste san Acht so), agus fós pé mion-innste eile (más ann dóibh) a bheidh orduithe.
Síor-chistí do chlárú.
4.—(1) Féadfaidh iontaobhaithe síor-chiste a iarraidh aon uair ar an gclárathóir sa bhfuirm agus sa tslí orduithe an ciste sin do chlárú sa chlár.
(2) Pé uair a dhéanfaidh iontaobhaithe síor-chiste a iarraidh fén alt so an ciste sin do chlárú, bhéarfaid don chlárathóir, le linn an iarratais sin do dhéanamh, na mion-innste orduithe agus na scríbhinní orduithe, agus beidh ar na scríbhinní sin dhá chóip de rialacha an chiste sin.
(3) Ar an gclárathóir d'fháil iarratais fén alt so chun síorchiste do chlárú, déanfaidh, más deimhin leis an ciste sin do bheith ina shíor-chiste mar a mínítear san leis an Acht so, an ciste sin do chlárú sa chlár do réir an Achta so.
(4) Pé uair a dhéanfaidh an clárathóir síor-chiste do chlárú do réir an ailt seo bhéarfaidh amach d'iontaobhaithe an chiste sin deimhniú á rá go ndearnadh agus ag luadh an dáta ar a ndearnadh an clárú san.
(5) Pé uair a dhéanfaidh an clárathóir síor-chiste do chlárú do réir an ailt seo coimeádfaidh agus cuirfidh ar fíl cóip de rialacha an chiste sin agus ceanglóidh cóip eile de sna rialacha san den deimhniú do bhéarfaidh uaidh do réir an fho-ailt deiridh sin roimhe seo den alt so.
(6) Gach síor-chiste clárófar sa chlár isé ainm do bhéarfar air, agus san Acht so isé gairmtear de, ná síor-chiste cláruithe.
Comhacht don chlárathóir forálacha chun dul ón riail in aghaidh síorraíochtaí do scriosadh amach.
5.—(1) Má bhíonn i rialacha aon tsíor-chiste go ndéanfar ina thaobh iarratas ar chlárú fén Acht so forálacha gurb é a n-aon-chuspóir, dar leis an gclárathóir, iontaobhaisí an chiste sin d'fhágaint gan baint do bheith leo ag an riail dlí i dtaobh síorraíochtaí, féadfaidh an clárathóir, ar iarratas iontaobhaithe an chiste sin, na forálacha san do scriosadh amach as na rialacha agus aon leasuithe eile do dhéanamh ortha is dóich leis do bheith ceart de dhruim na bhforálacha san do scriosadh amach.
(2) Nuair a dhéanfaidh an clárathóir rialacha aon tsíor-chiste do leasú fén alt so, is fé réir na leasuithe déanfar ortha bheidh éifeacht ag na rialacha san ar bheith cláruithe don chiste.
Gan an riail in aghaidh síorraíochtaí do bhaint le síorchistí cláruithe.
6.—Ní bhainfidh an riail dlí atá ann i dtaobh síorraíochtaí, agus tuigfear nár bhain sí riamh, le hiontaobhaisí aon tsíorchiste chláruithe.
Atharuithe i rialacha do chlárú.
7.—(1) Pé uair a déanfar atharú i rialacha síor-chiste chláruithe, déanfaidh iontaobhaithe an chiste sin, laistigh den am orduithe tar éis an atharuithe sin do dhéanamh, a iarraidh ar an gclárathóir sa bhfuirm agus sa tslí orduithe an t-atharú san do chlárú sa chlár.
(2) Pé uair a dhéanfaidh iontaobhaithe síor-chiste chláruithe a iarradh fén alt so atharú i rialacha an chiste sin do chlárú, bhéarfaid don chlárathóir, le linn an iarratais sin do dhéanamh, na mion-innste orduithe agus na scríbhinní orduithe.
(3) Ar an gclárathóir d'fháil iarratais fén alt so chun atharuithe i rialacha síor-chiste chláruithe do chlárú (pe'ca laistigh den am orduithe tar éis an atharuithe sin do dhéanamh a hiarrfar an clárú san no nách eadh) déanfaidh an clárathóir—
(a) más deimhin leis na rialacha san agus iad atharuithe amhlaidh do bheith do réir na n-éilithe atá leagtha amach sa Sceideal a ghabhann leis an Acht so, an t-atharú san do chlárú sa chlár, no
(b) maran deimhin leis san do bheith amhlaidh, diúltadh do ghéilleadh don iarratas san.
(4) Ní bheidh aon atharú déanfar i rialacha síor-chiste chláruithe dleathach ná ní bheidh feidhm ná éifeacht ar bith aige mara ndeintear ná go dtí go ndéanfar an t-atharú san do chlárú sa chlár, agus gach atharú den tsórt san a clárófar amhlaidh beidh éifeacht aige ar dháta an chláruithe sin agus ón dáta san amach.
(5) Pé uair a dhéanfaidh an clárathóir atharú i rialacha síorchiste chláruithe do chlárú do réir an ailt seo, bhéarfaidh amach d'iontaobhaithe an chiste sin deimhniú á rá go ndearnadh agus ag luadh an dáta ar a ndearnadh an t-atharú san.
An clár do cheartú.
8.—(1) Pé uair, toise ní ar bith do thárlachtaint, a scuirfidh na mion-innste bheidh iontrálta sa chlár i dtaobh aon tsíor-chiste chláruithe de bheith do réir fíor an scéil déanfaidh iontaobhaithe an chiste sin a iarraidh ar an gclárathóir sa bhfuirm agus sa tslí orduithe an clár do cheartú.
(2) Déanfar gach iarratas fén alt so laistigh den am orduithe tar éis lae thárlachtainte an ní is cúis leis an iarratas san, agus beidh sé fé láimh dhuine d'iontaobhaithe an chiste no fé láimh rúnaí an chiste le n-a mbaineann an t-iarratas san.
(3) Ar an gclárathóir d'fháil iarratais fén alt so chun an chláir do cheartú (pe'ca laistigh den am orduithe a hiarrfar an ceartú san no nách eadh) déanfaidh, ar bheith deimhnitheach d'fhíora an scéil, an clár do cheartú do réir an iarratais sin.
(4) Féadfaidh an clárathóir aon uair, gan aon iarratas fén Acht so, an clár do cheartú d'fhonn carráid do choigeartú no neachinnteacht do chur ar ceal.
Clárú do chur ar nea-mbrí ar dheireadh do chur le síorchiste.
9.—(1) Pé uair a cuirfear deireadh le síor-chiste cláruithe, déanfaidh iontaobhaithe an chiste sin, laistigh den am orduithe tar éis deireadh do chur leis, a iarraidh ar an gclárathóir clárú an chiste sin do chur ar nea-mbrí.
(2) Beidh i dteanta gach iarratais chun clárú síor-chiste do chur ar nea-mbrí fén alt so pé fianaise theastóidh ón gclárathóir á thaisbeáint gur cuireadh deireadh leis an gciste sin.
(3) Ar an gclárathóir d'fháil iarratais fén alt so déanfaidh, más deimhin leis deireadh do bheith curtha leis an gciste gur ina thaobh a bheidh an t-iarratas á dhéanamh, clárú an chiste sin do chur ar nea-mbrí.
Cuntaisí cistí cláruithe agus tuarasgabhála ina dtaobh.
10.—(1) Déanfaidh iontaobhaithe gach síor-chiste chláruithe a chur fé ndeár uair sa bhliain go n-ullamhófar cuntas airgid agus cuntas cothromuíochta an chiste agus go n-iniúchfaidh iniúchóir an céanna, agus déanfaidh na hiontaobhaithe sin freisin a chur fé ndeár, uair amháin ar a laighead gach cúig bliana, go scrúdóidh achtuaire staid airgeadais an chiste agus go dtabharfaidh tuarasgabháil ina taobh.
(2) Déanfaidh rúnaí an chiste cóip de gach cuntas airgid agus de gach cuntas cothromuíochta agus de gach tuarasgabháil a hullamhófar no do bhéarfar fén alt so, agus an céanna sighnithe ag an iniúchóir no ag an achtuaire (do réir mar bheidh) agus ag an rúnaí sin, do chur chun an chlárathóra laistigh de bhliain o dheireadh na tréimhse le n-a mbaineann.
Tuarasgabhála ón gclárathóir.
11.—(1) Déanfaidh an clárathóir tuarasgabháil ghenerálta ar a imeachta fén Acht so do thabhairt don Aire gach bliain, agus leagfar gach tuarasgabháil den tsórt san fé bhráid gach Tighe den Oireachtas chó luath agus is féidir é tar éis don Aire í d'fháil.
(2) Ní bheidh in aon tuarasgabháil do bhéarfar fén alt so ná ní nochtfar inti aon eolas a bheidh sa chuntas airgid, sa chuntas cothromuíochta no sa tuarasgabháil a hullamhófar no do bhéarfar maidir le haon chiste áirithe.
Comhachta breise don chlárathóir.
12.—(1) Féadfaidh an clárathóir a cheangal ar éinne d'iontaobhaithe no ar rúnaí aon tsíor-chiste chláruithe no aon tsíor-chiste go mbeifear á iarraidh fén Acht so é do chlárú eolas no míniú ar bith do thabhairt uaidh, tré ráiteas reachtúil no ar shlí eile, is gá chun comhacht agus dualgas an chlárathóra fén Acht so d'fheidhmiú agus do chólíonadh go cuibhe.
(2) I gcás iontaobhaithe síor-chiste chláruithe do dhéanamh aon tsárú iontaoibhe de bhíthin iad do dhéanamh suncála neamhúdaruithe no de bhíthin iad do dhéanamh sárú ar aon riail den chiste sin a bheidh do réir na n-éilithe atá leagtha amach sa Sceideal a ghabhann leis an Acht so, beidh ag an gclárathóir na leigheasanna ceanainn céanna i dtaobh an tsárú iontaoibhe sin do bheadh aige dá mba dhuine go leas chun tairbhe sa chiste sin é.
Deimhnithe an chlárathóra.
13.—Beidh gach deimhniú do bhéarfaidh an clárathóir amach do réir an Achta so séaluithe le n-a shéala oifigiúil, agus gach scríbhinn a thugann le tuisgint í bheith séaluithe amhlaidh agus í bheith ina deimhniú ar n-a tabhairt amach amhlaidh glacfar léi mar fhianaise agus tuigfear, go dtí go gcruthófar a mhalairt, í bheith séaluithe agus ar n-a tabhairt amach amhlaidh, agus (mara gcruthuítear ná dearnadh í do shéalú agus do thabhairt amach amhlaidh) beidh sí ina fianaise dho-chlaoidhte ar na fíora bheidh luaidhte inti do réir an Achta so.
Ciontaí.
14.—(1) Más rud é, maidir le haon tsíor-chiste cláruithe, go dtabharfar faillí i ndéanamh do réir aon cheann d'éilithe an Achta so bhaineann le ní ar bith acu so leanas, sé sin le rá:—
(a) cuntaisí agus tuarasgabhála;
(b) iarrataisí do dhéanamh á iarraidh go ndéanfaí atharuithe sna rialacha do chlárú;
(c) iarrataisí do dhéanamh á iarraidh go leasófaí an clár;
(d) fógra do chur chun an chlárathóra i dtaobh deireadh do chur leis an gciste sin;
beidh gach duine d'iontaobhaithe an chiste sin agus fós rúnaí an chiste sin ciontach i gcionta fén bhfo-alt so.
(2) I gcás duine ar bith, ar a n-éileoidh an clárathóir fén Acht so aon eolas no míniú do thabhairt uaidh d'fhéadfadh sé le dícheall cuibhe do thabhairt uaidh, do thabhairt faillí i ndéanamh do réir an éilimh sin laistigh de cheithre lá déag tar éis fógra i scríbhinn ina thaobh do sheachadadh dho, beidh sé ciontach i gcionta fén bhfo-alt so.
(3) Duine ar bith bheidh ciontach i gcionta fé cheachtar fo-alt acu san roimhe seo den alt so, dlighfear, ar a chiontú ann ar an slí achmair, fíneáil ná raghaidh thar cúig púint do chur air agus, i gcás cionta leanúnaigh, fíneáil bhreise ná raghaidh thar cúig púint in aghaidh gach seachtaine leanfar den chionta.
(4) Beidh sé ina chosnamh mhaith ar aon imeachta in aghaidh duine ar bith fé fho-alt (1) den alt so a chruthú gur gan toiliú an duine sin agus gan é dá scaoileadh thairis do thárla an fhaillí gur ina taobh a bheidh na himeachta san á mbunú agus nár chuidigh aon neamh-áird o thaobh an duine sin leis an bhfaillí sin.
Rialacháin.
15.—(1) Féadfaidh an tAire le hordú rialacháin do dhéanamh ag ordú éinní no aon ruda dá dtagartar san Acht so mar ní no mar rud atá orduithe no le hordú.
(2) Féadfaidh an tAire le hordú rialacháin do dhéanamh á ordú, le toiliú an Aire Airgid, cad iad na táillí (más ann dóibh) a híocfar leis an gclárathóir alos gach ní no einní acu so leanas, sé sin le rá:—
(a) síor-chistí do chlárú;
(b) atharuithe i rialacha síor-chistí cláruithe do chlárú;
(c) ceartúcháin do dhéanamh sa chlár ar iarratas iontaobhaithe síor-chistí cláruithe;
(d) nea-mbríochaintí do dhéanamh ar chlárú síor-chistí cláruithe;
(e) an clárathóir do thabhairt deimhnithe amach;
agus íocfar leis an gclárathóir alos gach ní den tsórt san pé táillí a hordófar amhlaidh.
(3) Déanfar na táillí uile do gheobhaidh an clárathóir fén Acht so d'íoc isteach sa Stát-Chiste no do chur chun tairbhe don Stát-Chiste i pé slí ordóidh an tAire Airgid.
Gearr-theideal agus tosach feidhme.
16.—(1) Féadfar an tAcht Síor-Chistí (Clárú), 1933, do ghairm den Acht so.
(2) Tiocfaidh an tAcht so i bhfeidhm pé lá socrófar chuige sin le hordú ón Aire.
SCEIDEAL.
Eilithe an Achta so maidir leis na Rialacha i dtaobh síorchistí.
Beidh i rialacha síor-chiste ráiteas iomlán ar na cuspóirí gur ina gcóir atá an ciste ann, agus beidh ionta freisin socrú i gcóir gach ní acu so leanas, sé sin le rá:—
1. Iontaobhaithe an chiste do cheapadh agus do chur as oifig.
2. Rúnaí don chiste do cheapadh agus do chur as oifig.
3. Gach maoin is leis an gciste do dhílsiú in iontaobhaithe an chiste.
4. Gach airgead caipitail is leis an gciste do shuncáil in ainmneacha iontaobhaithe an chiste.
5. Na suncálanna (más ann dóibh), i dteanta na suncálanna a húdaruítear le dlí, ina bhféadfar airgead caipitail is leis an gciste do shuncáil.
6. I gcás rialacha an chiste d'údarú d'iontaobhaithe an chiste airgead caipitail is leis an gciste do shuncáil tríd an airgead san do lóisteáil leis an duine is fostóir daoine bhíonn ar fostú sa ghnó no sa tsreath gnóthaí gur mar gheall air atá an ciste ann, ná lóisteálfar an t-airgead san amhlaidh maran rud é:—
(a) gur cólucht corpruithe an fostóir, agus
(b) go ndearna sé, gach bliain de sna deich mbliana deiridh roimh bliain na lóisteála san, dividendum no ús do réir trí per cent. ar a laighead d'íoc ar a ghnáth-stoc no ar a ghnáth-scaireanna, agus
(c) go ndéanfar an lóisteáil sin d'urrú tré mhuirear ar shócmhainní uile no ar chuid de shócmhainní an fhostóra san.
7. An duine is fostóir daoine bhíonn ar fostú sa ghnó no sa tsreath gnóthaí gur mar gheall air atá an eiste ann do thabhairt rann-íocanna don chiste.
8. Ná rann-íocanna is iníoctha leis an gciste agus rátaí na sochar no modh áirmhithe na sochar is iníoctha as an gciste.
9. Na coinníollacha ar a bhféadfaidh daoine teacht agus scur, fé seach, chun bheith agus de bheith ina rann-íocóirí don chiste agus i dteideal sochar d'fháil as an gciste.
10. Na cásanna in ar féidir deireadh do chur leis an gciste agus an tslí ina ndéanfar má thárlann san sócmhainní an chiste d'úsáid.
11. Rialacha do dhéanamh, d'atharú, do leasú agus do chur ar neamh-ní.
12. Gach cuntas airgid, cuntas cothromuíochta, agus tuarasgabháil d'ullamhú is gá do réir an Achta so d'ullamhú no do thabhairt i dtaobh an chiste.
13. Cóip de rialacha an chiste agus de gach leasú ortha, agus cóip den chuntas airgid, agus den chuntas cothromuíochta agus den tuarasgabháil is déanaí do hullamhuíodh i dtaobh an chiste do réir an Achta so do thabhairt, ar n-a éileamh san, do gach duine—
(a) a bheidh, le linn an éilimh sin, i dteideal sochair ar bith as an gciste, agus
(b) a bheidh, le linn an éilimh sin, no do bhí, roimhe sin, ar fostú sa ghnó no sa tsreath gnóthaí gur mar gheall air atá an ciste ann.