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Uimhir 22 de 1965.
AN tACHT AIRGEADAIS, 1965
(An tiontú oifigiúil).
ACHTAÍTEAR AG AN OIREACHTAS MAR A LEANAS:—
CUID I.
Cáin Ioncaim.
Cáin ioncaim agus forcháin don bhliain 1965-66.
1.—(1) Déanfar cáin ioncaim don bhliain dar tosach an 6ú lá d'Aibreán, 1965, a mhuirearú de réir sé scilling agus ceithre phingin sa phunt.
(2) Déanfar forcháin don bhliain dar tosach an 6ú lá d'Aibreán, 1965, a mhuirearú i leith ioncaim aon phearsan aonair ar mó ná dhá mhíle cúig chéad punt iomlán a ioncaim ó gach bunadh agus muirearófar amhlaidh í de réir na rátaí céanna ar dá réir a mhuirearaítear í don bhliain dar tosach an 6ú lá d'Aibreán, 1964.
(3) Faoi réir forálacha an Achta seo, beidh éifeacht maidir leis an gcáin ioncaim agus leis an bhforcháin a mhuirearófar mar a dúradh don bhliain dar tosach an 6ú lá d'Aibreán, 1965, ag na forálacha ar leithligh, reachtúil agus eile, a bhí i bhfeidhm an 5ú lá d'Aibreán, 1965, agus ag aon fhorálacha den sórt sin a tháinig i ngníomh an 6ú lá d'Aibreán, 1965, maidir le cáin ioncaim agus forcháin.
Leasú ar alt 5 den Acht Airgeadais, 1946.
2.—Maidir le caiteachas caipitiúil ar thaighde eolaíochta faoina rachfar an 6ú lá d'Aibreán, 1965, nó dá éis sin—
(a) beidh éifeacht ag alt 5 den Acht Airgeadais, 1946—
(i) ionann agus dá ndéanfaí na focail “agus do gach bliain de na ceithre bliana meisiúnachta ina dhiaidh sin” a fhágáil ar lár as fo-alt (3) de agus “le méid an caitheachais” a chur in ionad “leis an gcúigiú cuid de mhéid an chaiteachais” san fho-alt sin,
(ii) ionann agus dá ndéanfaí míreanna (a), (b) agus (e) d'fho-alt (4) a fhágáil ar lár agus an mhír seo a leanas a chur in ionad mhír (c)—
“(c) áireofar mar fháltas trádála de chuid na trádála a d'fhaibhrigh díreach roimh an scor méid is comhionann leis an lamháltas a tugadh faoin alt seo i leith an chaiteachais sin, nó, más lú luach na sócmhainne díreach roimh an scor ná an lamháltas sin, le méid is comhionann leis an luach sin;”,
(iii) ionann agus dá gcuirfí “méid an lamháltais a deonaíodh go héifeachtúil” in ionad “iomlán na lamháltas a deonadh” i mír (d) d'fho-alt (4);
(b) beidh éifeacht ag alt 33 den Acht Airgeadais, 1959, ionann agus dá gcuirfí an míniú seo a leanas in ionad an mhínithe ar “liúntas taighde eolaíochta”:
“ciallaíonn ‘ liúntas taighde eolaíochta ’, maidir le haon chaiteachas, méid aon liúntais a tugadh i leith an chaiteachais sin faoi fho-alt (3) d'alt 5 den Acht Airgeadais, 1946, arna laghdú aon mhéid a áireofar mar fháltas trádála de bhun mhír (c) d'fho-alt (4) den alt sin mar a bhaineann sé le caiteachas faoina rachfar an 6ú lá d'Aibreán, 1965, nó dá éis sin;”.
Mcasúnachtaí ar leithligh faoi Sceideal A nó faoi Sceideal B i gcásanna áirithe.
1918, c. 40.
3.—(1) Má bhíonn duine—
(a) i gcaitheamh aon choda de bhliain mheasúnachta, cibé acu ina aonar nó i gcomhpháirt le duine nó le daoine eile sna himthosca a luaitear i bhfo-alt (2) den alt seo, nó
(b) nó i gcaitheamh iomlán aon bhliana measúnachta, i gcomhpháirt mar a dúradh,
i dteideal aon eastáit nó leasa i maoin a mbeadh sé inmheasúnaithe ar leithligh nó i dtaennta an duine nó na ndaoine eile ina leith faoi Sceideal A nó Sceideal B, dá mbeadh seisean, nó eisean agus an duine nó na daoine eile, i dteideal an eastáit nó an leasa sin in aghaidh na bliana go léir, measúnófar é ar leithligh faoi Sceideal A nó faoi Sceideal B, cibé acu é, i leith a eastáit nó a leasa, nó i leith a choda den eastát nó den leas, sa mhaoin in aghaidh na coda den bhliain nó in aghaidh na bliana go léir ar an gcionúireacht iomchuí den luach bliantúil nó den luach inmheasúnaithe.
(2) Is iad na himthosca ina mbeidh feidhm ag fo-alt (1) den alt seo maidir le duine ag a bhfuil teideal chun eastáit nó leasa i maoin i gcomhpáirt le duine nó daoine eile go bhfuil an t-eastát nó an leas sin aige mar chomhoidhrseach, mar nasc-thionónta, mar thionónta i gcoiteannas nó mar thionónta ar thailte nó ar thionóntáin i gcomhpháirtíocht.
(3) I gcás duine lena mbaineann an t-alt seo a bheith faoi dhliteanas cuid a íoc d'íocaíocht bhliantúil atá forcoimeádta as an maoin iomchuí nó ina muirear uirthi déanfar, chun críocha Riail 19 de na Rialacha Ginearálta, an chuid sin a áireamh mar ní is iníoctha mar fhorcoimeád as an eastát nó an leas nó as an gcuid den eastát nó den leas, ar ina leith a mheasúnófar é faoin alt seo, nó mar mhuirear ar an gcéanna.
(4) Leasaítear leis seo fo-alt (1) d'alt 162 den Income Tax Act, 1918, tríd an gcoinníoll seo a leanas a chur leis:
“Provided that no distraint shall be made on the lands, tenements and premises in respect of which the tax is charged if such lands, tenements and premises have been sold for valuable consideration and the person on whom the tax is charged is no longer the occupier thereof.”
(5) Leasaítear leis seo fo-alt (1) d'alt 199 den Income Tax Act, 1918, tríd an gcoinníoll seo a leanas a chur leis:
“Provided that no distress may be levied on the occupier of the property charged or upon the premises in respect of which the assessment is made if such property or premises has or have been sold for valuable consideration and the tax is in respect of a period prior to the sale.”
(6) San alt seo—
ciallaíonn “íocaíocht bhliantúil” aon íocaíocht as a bhfuil, ar leith ó aon neamhdhóthanacht brabús nó gnóchain ar thaobh an duine a bhfuil an íocaíocht á dhéanamh aige, cáin inasbhainte faoi Riail 19 de na Rialacha Ginearálta;
ciallaíonn “maoin” agus “property” tailte, tionóntáin agus oidhreachtáin.
Éilimh, etc., a dhéanamh, agus achomhairc agus athéisteachtaí.
1922, c. 17.
4.—(1) D'ainneoin aon fhoráil eile sna hAchtanna Cánach Ioncaim déanfar—
(a) gach éileamh ar dhíolúine nó ar aon liúntas nó asbhaint faoi na hAchtanna sin,
(b) gach éileamh ar aisíocaíocht cánach faoi na hAchtanna sin, agus
(c) (i) gach éileamh ar fhaoiseamh faoi na hAchtanna sin i gcás ina bhfuil an faoiseamh tomhaiste san fhoráil ar faoi a thugtar é, agus
(ii) gach ábhar agus ceist a bhaineann le haon fhaoiseamh atá tomaiste amhlaidh,
agus nach bhfuil foráil shonrach déanta ina leith, ar shlí seachas leis an alt seo, maidir le ceart achomhairc ó chinneadh de chuid na gCoimisinéirí Speisialta,
a lua i cibé slí agus foirm a fhorordóidh na Coimisinéirí Ioncaim agus a chur go dtí, agus a chinneadh ag, na Coimisinéirí Ioncaim nó cibé oifigeach de na Coimisinéirí Ioncaim (lena n-áirítear cigire cánach) a údaróidh siad chuige sin ach duine ar bith arb éagóir leis aon chinneadh ar aon éileamh, ábhar nó ceist den sórt sin féadfaidh sé, ar fhógra i scríbhinn a thabhairt do na Coimisinéirí Ioncaim nó don oifigeach laistigh de lá agus fiche tar éis an cinneadh a chur in iúl don duine éagóraithe, achomharc a dhéanamh chun na gCoimisinéirí Speisialta.
(2) Eistfidh agus cinnfidh na Coimisinéirí Speisialta achomharc a dhéanfar chucu faoi fho-alt (1) den alt seo ionann agus dá mba achomharc é in aghaidh measúnacht i leith cánach ioncaim, agus beidh feidhm dá réir sin le haon mhodhnuithe is gá ag forálacha na nAchtanna Cánach Ioncaim a bhaineann le hathéisteacht achomhairc agus le cás a shonrú le haghaidh tuairim na hArd-Chúirte ar phonc dlí.
(3) I gcás—
(a) ina dtugtar ceart achomhairc chun na gCoimisinéirí Speisialta le haon fhoráil (seachas Riail 8 nó 9 de na Rialacha Ginearálta nó le mír 2 den Chéad Sceideal a ghabhann leis an Finance Act 1922) de na hAchtanna Cánach Ioncaim, agus
(b) nach bhfuil feidhm ag an bhforáil sin, agus na forálacha de na hAchtanna Cánach Ioncaim a bhaineann le hachomhairc in aghaidh measúnachtaí á gcur chun feidhme aici, maidir leis na forálacha de na hAchtanna sin a bhaineann le hathéisteacht achomharc,
measfar go ndéanann an fhoráil sin na forálacha sin a bhaineann le hathéisteacht achomharc a chur chun feidhme.
18
(4) I gcás—
(a) nach dtabharfar fógra achomhairc laistigh den am a theorannaítear le fo-alt (1) den alt seo, nó
(b) nach dtiocfaidh duine a mbeidh fógra achomhairc tugtha aige os comhair na gCoimisinéirí Speisialta san am agus san áit a bheidh ceaptha chun a achomharc a éisteacht.
beidh feidhm le haon mhodhnuithe is gá ag forálacha fho-ailt (5), (7), (8) agus (8A) d'alt 5 den Acht Airgid, 1929.
(5) Leasaítear leis seo fomhír (d) de mhír 2 (c) de Riail 21 de na Rialacha Ginearálta trí “the rehearing of appeals and to” a chur isteach roimh “cases”.
(6) Leasaítear leis seo fo-alt (5) d'alt 8 den Acht Airgid, 1924, agus fo-alt (2) d'alt 12 den Acht Airgid, 1925, trí “achomharc a athéisteacht agus le” a chur isteach roimh “cás d'aithris” agus “ach ní háirítear orthu forálacha alt 196 den Income Tax Act, 1918” a scriosadh agus leasaítear leis seo fomhír (3) de mhír 4 de Chuid II den Chéad Sceideal a ghabhann leis an Acht Airgid, 1926, trí “achomharc a athéisteacht agus le” a chur isteach roimh “cás d'aithris” agus “ach gan forálacha alt 196 den Income Tax Act, 1918, d'áireamh” a scriosadh.
(7) Leasaítear leis seo fo-alt (5) d'alt 10 den Acht Airgeadais, 1953, trí “ionann agus dá mba achomharc é in aghaidh measúnachta, agus beidh feidhm, le haon mhodhnuithe is gá, ag na forálacha de na hAchtanna Cánach Ioncaim a bhaineann le hathéisteacht achomhairc agus le cás a shonrú le haghaidh tuairim na hArd-Chúirte ar phonc dlí” a chur in ionad “agus beidh a mbreith sin ina breith chríochnaitheach”.
(8) I gcás nach mbeidh cinneadh críochnaitheach déanta ar dháta an Achta seo a rith ar éileamh a rinneadh roimh an dáta sin agus lenar bhain alt 202 den Income Tax Act, 1918, déileálfar leis ionann agus dá mba de réir an ailt seo a rinneadh é.
(9) Tiocfaidh an t-alt seo i ngníomh ar dháta an Achta seo a rith.
Leasú ar alt 5 den Acht Airgid, 1929.
5.—Leasaítear leis seo alt 5 den Acht Airgid, 1929—
(a) trí “agus féadfaidh Coimisinéir Speisialta amháin na cumhachtaí a thugtar do na Coimisinéirí Speisialta le fo-ailt (7) agus (8) den alt seo a fheidhmiú” a chur ag deireadh fho-alt 5;
(b) trí na fo-ailt seo a leanas a chur in ionad fho-ailt (7) agus (8)—
“(7) (a) Aon fhógra achomhairc nár tugadh laistigh den am a theorannaítear le fo-alt (1) den alt seo measfar gur tugadh amhlaidh é i gcás ina ndearna an cigire cánach nó cibé oifigeach eile mar a dúradh, ar iarratas i scríbhinn a bheith déanta chuige á iarraidh sin agus ar é a bheith sásta nár fhéad an t-iarratasóir mar gheall ar asláithreacht, breoiteacht nó cúis réasúnach eile, fógra achomhairc a thabhairt laistigh den am a theorannaítear agus go ndearnadh an t-iarratas gan mhoill neamhréasúnach ina dhiaidh sin, a chur in iúl don iarratasóir i scríbhinn gur géilleadh dá iarratas.
(b) Más rud é, ar iarratas a fháil faoi mhír (a) den fho-alt seo nach mbeidh an cigire nó an t-oifigeach eile sásta mar a dúradh, cuirfidh sé in iúl don iarratasóir trí fhógra i scríbhinn gur diúltaíodh dá iarratas.
(c) Laistigh de chúig lá dhéag tar éis dáta fógra faoi mhír (b) den fho-alt seo féadfaidh an t-iarratasóir trí fhógra i scríbhinn a iarraidh ar an gcigire nó ar an oifigeach eile a iarratas a tharchur chun na gCoimisinéirí Speisialta agus, i gcás aon iarratais a tharchuirfear amhlaidh, beidh éifeacht ag míreanna (a) agus (b) den fho-alt seo ionann agus dá gcuirfí tagairt do na Coimisinéirí Speisialta in ionad gach tagartha atá ansin don chigire nó don oifigeach eile.
(8) I gcás gan duine a mbeidh fógra achomhairc tugtha aige a theacht i láthair os comhair na gCoimisinéirí Speisialta san am agus san áit a bheidh ceaptha le haghaidh éisteacht a achomhairc, ní bheidh éifeacht ag fo-alt (6) den alt seo más rud é—
(a) go dtiocfaidh duine eile i láthair san am agus san áit sin thar ceann an achomharcóra agus go dtoileoidh na Coimisinéirí Speisialta éisteacht leis an duine sin, nó
(b) go n-iarchuirfidh na Coimisinéirí Speisialta an éisteacht ar iarratas chuige sin a bheith déanta chucu i scríbhinn nó ar shlí eile ag an am sin nó roimhe, nó
(c) ar iarratas i scríbhinn a bheith déanta chucu tar éis an ama sin, go n-ordóidh na Coimisinéirí Speisialta, ar iad a bheith sásta nár fhéad an t-iarratasóir mar gheall ar asláithreacht, breoiteacht nó cúis réasúnach eile teacht i láthair os a gcomhair san am agus san áit sin agus go ndearnadh an t-iarratas gan mhoill neamhréasúnach, go ndéileálfar leis an achomharc mar achomharc nach bhfuil tráth a éisteachta ceaptha go fóill.
(8A) (a) I gcás ina mbeifear tar éis caingean a thionscnamh chun cáin a ghnóthú a muirearaíodh trí mheasúnacht is caingean i modh imeachtaí a thionscnamh in aon chúirt nó deimhniú a eisiúint faoi alt 7 den Acht Airgid, 1923, ní bheidh feidhm, mura n-ordóidh na Coimisinéirí Ioncaim a mhalairt, ag fo-alt (7) ná fo-alt (8) den alt seo maidir leis na measúnacht sin go dtí go mbeidh an chaingean sin críochnaithe.
(b) Más rud é, i gcás a bheidh faoi réim na míre sin roimhe seo go ngéillfear d'iarratas faoi mhír (a) den fho-alt sin (7) nó, ar iarratas faoi mhír (c) den fho-alt sin (8), go n-ordóidh na Coimisinéirí Speisialta mar a fhoráiltear ansin, ní bheidh teideal ag an iarratasóir in aon chás go n-aisíocfaí leis aon suim a d'íoc sé i leith costas aon imeachtaí cúirte den sórt a dúradh ná, de réir mar a bheidh, go n-aisíocfaí leis aon táillí nó caiteachais a mhuirearaigh an cláraitheoir contae nó an sirriam a d'fhorghníomhaigh deimhniú faoin alt sin 7 den Acht Airgid, 1923.”
Faoiseamh onnmhairí.
6.—(1) San alt seo ciallaíonn “an tAcht” an tAcht Airgeadais (Forálacha Ilghnéitheacha), 1956.
(2) I bhfomhír (i) de mhír (b) d'fho-alt (2) d'alt 56 den Acht Airgeadais, 1958 (mar atá sé curtha in ionad i bhfo-alt (1) d'alt 28 den Acht Airgeadais, 1960) cuirfear “1980-81” in ionad “1975-76”.
(3) Más rud é, ar leithligh ó fhorálacha an ailt seo, go bhfuil cuideachta i dteideal faoiseamh a éileamh faoi Chuid III den Acht, de bhua fho-alt (1) d'alt 29 den Acht Airgeadais, 1960, i leith na bliana 1974-75 nó aon bhliana measúnachta roimhe sin, féadfaidh an chuideachta, in ionad an fhaoisimh sin, faoiseamh a éileamh faoi fho-alt (1) nó faoi fho-alt (3) d'alt 12 den Acht ionann agus dá mba bhliain éilimh de réir bhrí alt 10 den Acht an bhliain mheasúntachta sin.
(4) I gcás ina mbeidh cuideachta tar éis faoiseamh a fháil faoi Chuid III den Acht de bhua fho-alt (3) den alt seo agus go mbeidh sí ina dhiaidh sin i dteideal faoisimh faoi fho-alt (1) d'alt 29 den Acht Airgeadais, 1960, deonófar an faoiseamh sin is déanaí a luaitear ionann agus dá mba í an bhliain dheiridh mheasúnachta a bhfuil faoiseamh dlite ina leith de bhua fho-alt (3) den alt seo bliain éilimh dheiridh na cuideachta de réir bhrí alt 10 den Acht:
Ar choinníoll nach dtabharfar aon fhaoiseamh i leith aon bhliain mheasúnachta tar éis an ceathrú bliain déag measúnachta tar éis na chéad bhliana éilimh ná i leith aon bhliain mheasúnachta tar éis na bliana 1979-80.
Leasú ar Riail 7 (1) do na Rialacha Ilghnéitheacha is infheidhmithe maidir le Sceideal D.
7.—(1) Leasaítear leis seo mír (1) de Riail 7 de na Rialacha Ilghnéitheacha is infheidhmithe maidir le Sceideal D—
(i) trí “body of persons not resident in the State” a chur i bhfomhír (a) in ionad “foreign or colonial company, society, adventure, or concern; or”, agus
(ii) trí fhomhír (b) a scriosadh.
(2) Ní bheidh feidhm ag an mír sin (1) maidir le haon íocaíocht lena mbaineann Riail 19 nó Riail 21 de na Rialacha Ginearálta.
(3) Déanfar tagairt ar bith in aon fhoráil de na hAchtanna Cánach Ioncaim don Riail sin 7 a fhorléiriú mar thagairt don Riail sin 7 arna leasú leis na fo-ailt sin roimhe seo den alt seo.
(4) Leasaítear leis seo fo-alt (1) d'alt 10 den Acht Airgid, 1923, trí “aon chomhlacht daoine nach gcónaíonn sa Stát” a chur in ionad “aon chuideachtan, cumainn, fionntair nó gnótha choigríche”.
(5) Leasaítear leis seo fo-alt (1) d'alt 6 den Acht Airgid, 1924, trí “aon chomhlacht daoine nach gcónaíonn sa Stát” a chur in ionad “aon chuideachtan, cumainn, fionntair nó gnótha choigríche”.
(6) Beidh éifeacht ag an alt seo amhail ar an agus ón 11ú lá de Bhealtaine, 1965.
Leasú ar alt 2 (3) den Acht Airgid, 1924.
8.—Leasaítear leis seo fo-alt (3) d'alt 2 den Acht Airgid, 1924, trí “gach duine a íocfaidh” a chur in ionad “gach duine a gheobhaidh”.
Leasú ar Riail (2) de Chuid II den Chéad Sceideal, an tAcht Airgid, 1929.
9.—Leasaítear leis seo Riail (2) de Chuid II den Chéad Sceideal a ghabhann leis an Acht Airgid, 1929, trí “agus sealúchais” a chur isteach i mír (b) i ndiaidh “urrúis”.
Leasú ar alt 3 (1) (2) den Acht Airgeadais, 1956.
10.—Leasaítear leis seo fo-alt (1) agus fo-alt (2) d'alt 3 den Acht Airgeadais, 1956, trí “caoga punt” a chur i ngach fo-alt acu in ionad “cúig puint fhichead”.
Leasú ar mhír (a) den choinníoll a ghabhann le halt 17 den Acht Airgeadais, 1963.
11.—Beidh éifeacht ag mír (a) den choinníoll a ghabhann le fo-alt (1) d'alt 17 den Acht Airgeadais, 1963, i gcás inar tuairisceán é ar ús a íocadh nó a creidiúnaíodh i rith bliana dar tosach an 6ú lá d'Aibreán, 1965, nó dáta dá éis sin, ionann agus dá mba é a bhí sa tagairt do £15 tagairt do £50.
CUID II.
Custaim agus Mál.
Beoir.
12.—(1) In ionad an dleacht máil a fhorchuirtear le fo-alt (1) d'alt 13 den Acht Airgeadais, 1964, muirearófar, toibheofar agus íocfar ar an mbeoir go léir a ghrúdófar sa Stát an 12ú lá de Bhealtaine, 1965, nó dá éis sin, dleacht máil de réir ceithre phunt déag agus seacht scilling déag ar gach sé ghalún is tríocha foirte de shaindlús míle agus caoga is cúig ghrád.
(2) In ionad na ndleachtanna custam a fhorchuirtear le fo-ailt (2) agus (3) d'alt 13 den Acht Airgeadais, 1964, déanfar, amhail ar an agus ón 12ú lá de Bhealtaine, 1965, dleacht custam a mhuirearú, a thobhac agus a íoc ar an mbeoir go léir d'aon sórt a allmhaireofar isteach sa Stát de réir ceithre phunt déag, seacht scilling déag agus sé phingin ar gach sé ghalún is tríocha beorach a raibh saindlús míle, caoga is cúig ghrád ina foirt roimh ghiosáil.
(3) Lamhálfar agus íocfar, i gcás ina n-onnmhaireofar mar mharsantas nó ina loingseofar chun a húsáidte mar stóras beoir a suífear chun sástachta na gCoimisinéirí Ioncaim gur íocadh uirthi an dleacht a fhorchuirtear le fo-alt (1) nó fo-alt (2) den alt seo, aistarraingt, arna ríomh de réir saindlúis bhunaidh na beorach sin, de réir ceithre phunt déag, seacht scilling déag agus trí phingin ar gach sé ghalún is tríocha beorach ar mhíle caoga is cúig ghrád a saindlús bunaidh.
(4) Más rud é, i gcás beoir ar arb inmhuirir an dleacht a fhorchuirtear le fo-alt (1) nó fo-alt (2) den alt seo nó i gcás beoir ar arb iníoctha aistarraingt faoi fho-alt (3) den alt seo nach míle caoga is cúig ghrád saindlús na beorach sin, athrófar an dleacht sin nó an aistarraingt sin go coibhneasach.
(5) Ní bheidh feidhm ná éifeacht ag alt 24 den Acht Airgid, 1933, maidir leis an dleacht custam a fhorchuirtear leis an alt seo.
Biotáille.
1920, c. 18.
13.—(1) Leasófar an Finance Act, 1920, amhail ar an agus ón 12ú lá de Bhealtaine, 1965, tríd an ábhar atá sa Chéad Sceideal a ghabhann leis an Acht seo a chur i gCuid I den Chéad Sceideal a ghabhann leis an Finance Act, 1920, in ionad an ábhair a cuireadh isteach sa Chuid sin le halt 14 den Acht Airgeadais, 1964, agus beidh éifeacht dá réir sin ag fo-alt (1) d'alt 3 den Finance Act, 1920, a dúradh.
(2) (a) Baineann an fo-alt seo le biotáille dá ngairtear fuiscí a suífear chun sástachta na gCoimisinéirí Ioncaim ar a hallmhairiú gur i dTuaisceart Éireann go hiomlán a monaraíodh í agus gurb é an driogaire a rinne í a bhuidéalú agus a choinsíniú.
(b) Déanfar an dleacht custam lena mbaineann fo-alt (1) den alt seo a mhuirearú, a thobhach agus a íoc, amhail ar an agus ón 12ú lá de Bhealtaine, 1965, ar bhiotáille lena mbaineann an fo-alt seo de réir deich bpunt, sé scilling agus ceithre phingin an galún (arna ríomh de réir profa) in ionad an ráta is inmhuirir faoi fho-alt (1) den alt seo.
(3) Déanfar an dleacht máil a fhorchuirtear le fo-alt (2) d'alt 3 den Finance Act, 1920, a mhuirearú, a thobhach agus a íoc, amhail ar an agus ón 12ú lá de Bhealtaine, 1965, de réir deich bpunt, cúig scilling agus aon phingin déag an galún (arna ríomh de réir profa) in ionad an ráta a shonraítear i bhfo-alt (2) d'alt 4 den Acht Airgeadais, 1962.
(4) Ní oibreoidh aon ní san alt seo chun faoiseamh a thabhairt ó na dleachtanna custam breise nó ón dleacht máil breise i leith biotáille neamhaibidh a fhorchuirtear le halt 9 den Acht Airgid, 1926, ná chun dochar ná difear a dhéanamh don chéanna.
Olaí hiodracarbóin.
I.R. Uimh. 219 de 1959.
14.—(1) San alt seo—
ciallaíonn “Acht 1935” an tAcht Airgid, 1935;
ciallaíonn “Acht 1964” an tAcht Airgeadais, 1964.
(2) Maidir leis an dleacht custam a fhorchuirtear le halt 1 den Acht Airgid (Diúitéthe Custam) (Uimh. 4), 1931, déanfar í a mhuirearú, a thobhach agus a íoc, maidir le hola éadrom hiodracarbóin mhianach ar arb inmhuirir an dleacht sin, amhail ar an iagus ón 12ú lá de Bhealtaine, 1965, de réir 3s. 4 1/12 d. an galún in ionad an ráta a shonraítear i bhfo-alt (2) d'alt 16 d'Acht 1964.
(3) Maidir leis an dleacht máil a fhorchuirtear le halt 1 den Acht Airgid (Forálacha Ilghnéitheacha), 1935, déanfar, maidir le hola éadrom hiodracarbóin mhianach ar arb inmhuirir an dleacht sin a chuirfear amach ar díol nó chun a díolta nó ar shlí eile ó áitreabh a monaróra an 12ú lá de Bhealtaine, 1965, nó dá éis, nó a úsáidfidh an monaróir sin ar an dáta nó dá éis chun aon chríche seachas chun ola hiodracarbóin mhianach a mhonarú nó a tháirgeadh, í a mhuirearú, a thobhach agus a íoc de réir 3s. 3 1/12 d. an galún in ionad an ráta a shonraítear i bhfo-alt (3) d'alt 16 d'Acht 1964.
(4) Déanfar an dleacht custam a fhorchuirtear le halt 21 d'Acht 1935, maidir le hola hiodracarbóin ar arb inmhuirir an dleacht sin, a mhuirearú, a thobhach agus a íoc, amhail ar an agus ón 12ú lá de Bhealtaine, 1965, de réir 2s. 8⅚d. an galún in ionad an ráta a shonraítear i bhfo-alt (4) d'alt 16 d'Acht 1964.
(5) Amhail ar an agus ón 12ú lá de Bhealtaine, 1965, is é ráta aon lacáiste a lamhálfar faoi fho-alt (2) d'alt 21 d'Acht 1935—
(a) maidir le hola hiodracarbóin arb inlamháilte an lacáiste sin ina leith agus ar ar íocadh an dleacht custam a luaitear i bhfo-alt (4) den alt seo de réir 2s. 8⅚d. an galún, 2s. 8⅚d. an galún, agus
(b) maidir le hola hiodracarbóin arb inlamháilte an lacáiste sin ina leith agus ar ar íocadh an dleacht custam a luaitear i bhfo-alt (4) den alt seo, de bhua mhír 6 den Ordú d'Fhorchur Dleachtanna (Uimh. 84) (Olaí Hiodracarbóin) (Dleachtanna Custam), 1959, de réir 2s. 7⅚d. an galún, 2s. 7⅚d. an galún,
in ionad na ráta ab inlamháilte díreach roimh an 12ú lá de Bhealtaine, 1965, de bhua fho-alt (5) d'alt 16 d'Acht 1964.
(6) Déanfar an dleacht máil a fhorchuirtear le halt 21 d'Acht 1935, maidir le hola hiodracarbóin ar arb inmhuirir an dleacht sin, a chuirfear amach ar díol nó chun a díolta nó ar shlí eile ó áitreabh a monaróra an 12ú lá de Bhealtaine, 1965, nó dá éis, nó a úsáidfidh an monaróir sin an dáta sin nó dá éis chun aon chríche seachas ola hiodracarbóin a mhonarú nó a tháirgeadh, a mhuirearú, a thobhach agus a íoc de réir 2s. 7½an galún in ionad an ráta a shonraítear i bhfo-alt (6) d'alt 16 d'Acht 1964.
(7) Amhail ar an agus ón 12ú lá de Bhealtaine, 1965, is é ráta aon lacáiste a lamhálfar faoi fho-alt (4) d'alt 21 d'Acht 1935 i leith ola hiodracarbóin arb inlamháilte an lacáiste sin ina leith agus ar a mdearnadh an dleacht máil a luaitear i bhfo-alt (6) den alt seo a íoc de réir 2s. 7⅚d. an galún, 2s. 7⅚d. an galún in ionad an ráta ab inlamháilte díreach roimh an 12ú lá de Bhealtaine, 1965, de bhua fho-alt (7) d'alt 16 d'Acht 1964.
(8) Amhail ar an agus ón 12ú lá de Bhealtaine, 1965, is é ráta aon aisíoca a lamhálfar faoi fho-alt (8) d'alt 10 den Acht Airgeadais 1957, i leith ola hiodracarbóin ar arb inlamháilte an t-aisíoc sin agus ar a ndearnadh—
(a) an dleacht máil a luaitear i bhfo-alt (6) den alt seo a íoc de réir 2s. 7⅚d. an galún, nó
(b) an dleacht custam a luaitear i bhfo-alt (4) den alt seo a íoc de réir 2s. 7⅚d. an galún nó 2s. 8⅚d. an galún,
1s. 0d. an galún in ionad an ráta ab inlamháilte díreach roimh an 12ú lá de Bhealtaine, 1965.
Tobac.
15.—(1) Déanfar an dleacht custam ar thobac a fhorchuirtear le halt 20 den Acht Airgid, 1932, a mhuirearú, a thobhach agus a íoc, amhail ar an agus ón 12ú lá de Bhealtaine, 1965, de réir na rátaí ar leithligh a shonraítear i gCuid I den Dara Sceideal a ghabhann leis an Acht seo in ionad na rátaí ar leithligh a shonraítear i gCuid I den Tríú Sceideal a ghabhann leis an Acht Airgeadais, 1964.
(2) Déanfar an dleacht máil ar thobac a fhorchuirtear le halt 19 den Acht Airgid, 1934, a mhuirearú, a thobhach agus a íoc amhail ar an agus ón 12ú lá de Bhealtaine, 1965, de réir na rátaí ar leithligh a shonraítear i gCuid II den Dara Sceideal a ghabhann leis an Acht seo in ionad na rátaí ar leithligh a shonraítear i gCuid II den Tríú Sceideal a ghabhann leis an Acht Airgeadais, 1964.
(3) Is de réir punt trí scilling agus naoi bpingin an punt a íocfar an lacáiste ar thobac cruafháiscthe a luaitear i bhfo-alt (2) d'alt 17 den Acht Airgeadais, 1940, i gcás aon tobac den sórt sin a dhíolfaidh aon mhonaróir ceadúnaithe agus a chuirfidh sé amach, chun a úsáidte sa Stát, an 12ú lá de Bhealtaine, 1965, nó dá éis.
Fíon.
16.—(1) Déanfar, amhail ar an agus ón 12ú lá de Bhealtaine, 1965, dleacht custam de réir cúig scilling agus deich bpingin an galún a mhuirearú, a thobhach agus a íoc ar an bhfíon go léir a allmhaireofar isteach sa Stát i dteannta na dleachta is inmhuirir faoi alt 5 den Acht Airgeadais, 1948, agus faoi alt 14 den Acht Airgeadais, 1949.
(2) Ní bheidh feidhm ná éifeacht maidir leis an dleacht custam a fhorchuirtear leis an alt seo ag alt 24 den Acht Airgid, 1933.
Leasú ar alt 38 den Acht Airgid, 1932.
17.—Leasaítear leis seo alt 38 den Acht Airgid, 1932, trí “ansin, má thoilíonn an tAire Tionscail agus Tráchtála amhlaidh” a chur isteach ann roimh “féadfaidh na Coimisinéirí Ioncaim”.
Ceadúnais gheallbhróicéirí.
18.—Ar an 1ú lá de Lúnasa, 1965, agus dá éis, déanfar dleacht máil, de réir na rátaí a shonraítear sa Tábla a ghabhann leis an alt seo, a mhuirearú, a thobhach agus a íoc ar gach ceadúnas a dheonófar faoi alt 8 den Acht Geallbhróicéirí, 1964, chun gnó geallbhróicéara a sheoladh.
AN TÁBLA | |
An ráta dleachta. | |
I gcás ceadúnas a dheonófar chun gnó geallbhróicéara a sheoladh in áitreabh áirithe i gContae-Bhuirg Bhaile Cliath nó i mBuirg Dhún Laoghaire .. | £50 |
I gcás ceadúnas a dheonófar chun gnó geallbhróicéara a sheoladh in áitreabh áirithe in aon chuid eile den Stát .. | £10 |
Leasú ar alt 1 (2) (b) den Acht Airgeadais (Dleachta Máil) (Feithiclí), 1952.
19.—(1) Leasaítear leis seo mír (b) d'fho-alt (2) d'alt 1 den Acht Airgeadais (Dleachta Máil) (Feithiclí), 1952, trí “trí phunt nó níos lú” a chur in ionad “chúig scillinge”.
(2) Tiocfaidh fo-alt (1) den alt seo i ngníomh an 1ú lá de Mhárta, 1966.
CUID III
Dleachtanna Báis.
Diúscairtí i bhfabhar cuideachtaí áirithe, etc.
1918, c. 40.
1894, c. 30.
20.—(1) San alt seo—
ciallaíonn “cuideachta” comhlacht corpraithe (cibé áit a corpraíodh)—
(a) nach mó ná caoga líon na scairshealbhóirí ann (gan áireamh a dhéanamh ar fhostaithe nach stiúrthóirí ar an gcuideachta ná ar aon scairshealbhóir ar scairshealbhóir é mar ainmní de chuid úinéir tairbhiúil scaireanna),
(b) nach bhfuil tar éis aon chuid dá scaireanna a éisiúint de thoradh cuireadh poiblí suibscríobh le haghaidh scaireanna, agus
(c) nach bhfuil faoi rialú chuid nach mó ná cúigear daoine;
ciallaíonn “cuideachta faoi rialú an éagaigh” cuideachta a bhí faoi rialú duine amháin nó níos mó de na héagaigh, de ghaolta an éagaigh, d'ainmnithe de chuid an éagaigh, nó d'ainmnithe de chuid gaolta an éagaigh—
(a) i gcás ina mbeidh an t-éagach tar éis bás a fháil dhá bhliain nó níos mó tar éis dáta an Achta seo a rith, laistigh de tréimhse cúig bliana roimh an mbás;
(b) in aon chás eile, laistigh den tréimhse dar tosach trí bliana roimh dháta an Achta seo a rith agus dar críoch dáta an bháis;
ciallaíonn “rialú”, maidir le comhlacht corpraithe, cumhacht duine a áirithiú, trí scaireanna a shealbhú nó cumhacht vótála a bheith aige sa chomhlacht corpraithe sin nó maidir leis nó in chomhlacht corpraithe eile nó maidir leis, nó de bhua aon chumhachtaí a thugtar leis na hairteagail chomhlachais nó le haon doiciméad eile ag rialáil an chomhlachta chorpraithe sin nó aon chomhlachta chorpraithe eile, go stiúrfar cúrsaí an chomhlachta chorpraithe chéadluaite de réir mar a theastaíonn ón duine sin;
ciallaíonn “éagach” duine a gheobhaidh bás tar éis dáta an Achta seo a rith;
tá le “diúscairt” an bhrí chéanna atá le “riarasú” in alt 27 agus in alt 32 den Acht Airgeadais, 1941, agus folaíonn sé freisin íocaíocht airgid;
folaíonn “ioncaim”, maidir le cuideachta, brabúis ó thrádáil;
ciallaíonn “ainmní” duine (ar a n-áirítear iontaobhaí) a bhféadfaí a cheangal air a chumhacht vótála a fheidhmiú de réir treoracha duine eile nó a shealbhaíonn scaireanna go díreach nó go neamhdhíreach thar ceann duine eile;
ciallaíonn “cuideachta neamhthrádálach” cuideachta arbh é a bhí go formhór ina hioncam sa dá mhí dhéag roimh bhás an éagaigh ioncam nárbh é a bheadh ann, dá mba phearsa aonair an chuideachta, ioncam tuillte mar a mhínítear i bhfo-alt (3) d'alt 14 den Income Tax Act, 1918;
ciallaíonn “gaol” fearchéile nó banchéile, sinsear, dírshliochtach, nó deartháir nó deirfiúr nó duine de shliocht dearthár nó deirféar.
(2) Chun críocha an ailt seo—
(a) measfar cuideachta a bheith faoi rialú chuid nach mó ná cuigear daoin emá bhíonn rialú na cuideachta, go direach nó go neamhdhíreach, á fheidhmiú ag aon chúigear daoine nó ag aon líon daoine faoina bhun sin, nó má bhíonn siad i gcumas nó i dteideal an rialú sin a fheidhmiú go díreach nó go neamhdhíreach agus chuige sin áireofar faoi seach mar aon duine amháin daoine is gaolta dá chéile, daoine is ainmnithe de chuid aon duine eile mar aon leis an duine eile sin, daoine i gcomhpháirtíocht agus daoine a bhfuil leas acu in aon scaireanna nó oibleagáidí de chuid na cuideachta atá faoi réir aon iontaobhais nó is cuid d'eastát duine éagtha, agus
(b) cuideachta atá faoi rialú ag aon duine amhain no níos mó de na héagaigh agus dá ghaolta nó dá ngaolta measfar gur gaol don éagach í féin.
(3) (a) I gcás ina ndearna an t-éagach roimh dháta nó tar éis dáta an Achta seo a rith, maoin a dhiúscairt i bhfabhar cuideachta faoi rialú an éagaigh, measfar chun gach críche dleachta eastáit, gur maoin a ghlac an chuideachta faoi dhiúscairt a d'oibrigh mar bhronntanas láithreach inter vivos de réir bhrí mhír (c) d'fho-alt (1) d'alt 2 den Finance Act, 1894, agus aon chomaoin a fuair an t-éagach i ndáil leis sin ní áireofar í mar chomaoin chun críche alt 3 den Finance Act, 1894, nó fho-alt (1) d'alt 7 den Acht sin.
(b) I gcás ina mbeidh dleacht eastáit i ndáil le bás an éagaigh dlite ar an gcomaoin a fuair an t-éagach ar dhiúscairt lena mbaineann mír (a) den fho-alt seo agus a rinneadh laistigh de chúig bliana ó dháta a bháis, nó ar mhaoin in ionannas na comaoine sin, beidh éifeacht ag an bhforáil seo a leanas: Nuair a bheidh luach na maoine a glacadh faoin diúscairt á chinneadh chun críocha dleachta eastáit asbhainfear as an luach ab inchurtha faoi dhleacht, dá mba nár achtaíodh an mhír seo, luach na comaoine nó na maoine in ionannas na comaoine sin arb é luach é ar arb iníoctha dleacht eastáit.
(4) (a) Más rud é—
(i) go ndearna an t-éagach tráth ar bith, roimh dháta nó tar éis dáta an Achta seo a rith, diúscairt maoine i bhfabhar cuideachta faoi rialú an éagaigh, agus
(ii) go raibh, tráth ar bith laistigh de chúig bliana ó dháta a bháis, fáil nó teachtadh aige ar ioncam nó ar shochair ón gcuideachta seachas díbhinní nó ús ar stoc, scaireanna, nó bintiúir de chuid na cuideachta,
measfar go raibh leas aige a scoir tráth a bháis i nglansóchmhainní na cuideachta de réir brí mhír (b) d'fho-alt (1) d'alt 2 den Finance Act, 1894, ach na focail “holder of an office, or” a eisiamh as an mír sin.
(b) Measfar gurb é an leas dá dtagraíonn mír (a) den fho-alt seo blianacht is comhionann leis an meánmhéid bhliantúil a fuarthas nó a teachtadh i bhfoirm ioncaim nó sochar sa tréimhse iomchuí, is é sin le rá, an tréimhse chúig bliana díreach roimh bhás an éagaigh agus maidir leis an leas sin beidh feidhm ag na forálacha seo a leanas:
(i) i gcás inarb éard nó ina bhfolaíonn na sochair a teachtadh áitiú nó seilbh tailte nó airnéisí, cinnfear luach an áitithe nó na seilbhe sa tslí chéanna ina ndéanfar luach sochar dá samhail a chinneadh faoi fhorálacha fho-alt (5) d'alt 21 den Acht seo;
(ii) i gcás ina n-airbheartófar gurb éard nó ina bhfolaíonn an t-ioncam nó luach saothair i leith seirbhísí a thug an t-éagach don chuideachta, asbhainfidh na Coimisinéirí Ioncaim as an meánmhéid bhliantúil sin cibé suim is dóigh leo is luach saothair réasúnach in imthoscaí uile an cháis.
(c) Nuair a bheidh fo-alt (7) d'alt (1) den Finance Act, 1894, á chur chun feidhme maidir le scor leasa dá dtagraíonn mír (a) den fho-alt seo—
(i) measfar gurb é glan-ioncam bliantúil na cuideachta meánmhéid an ghlan-ioncaim uile a fuarthas sna blianta cuntasaíochta go léir nó sna codanna de bhlianta cuntasaíochta sa tréimhse iomchuí dá dtagraítear i mír (b) den fho-alt seo;
(ii) ríomhfar glanluach sócmhainní na cuideachta trí dhliteanais na cuideachta a asbhaint as luach phríomhshuim shócmhainní comhlána na cuideachta ar dháta báis an éagaigh, ar dliteanais iad seachas fiacha nó dliteanais a bheidh dlite do ghaol leis an éagach agus nach ndeachthas fúthu bona fide i leith chomaoin iomlán in airgead nó i luach airgid a thug an gaol don chuideachta.
(5) I gcás ina dtarlóidh ar bhás go n-aistreoidh urrúis, cibé acu stoc nó scaireanna nó bintiúir iad, i gcuideachta neamhthrádálach is cuideachta faoi rialú an éagaigh, is é luach na n-urrús, chun gach críche dleachta báis, cibé suim ab iníoctha ina leith lena n-úinéir dá mba rud é gur foirceannadh an chuideachta go saorálach agus gur réadaíodh na sócmhainní go léir ar an dáta arb ina leith a bheidh an luach le cinneadh.
I gcás ina bhfolaíonn sócmhainní na cuideachta urrúis dara cuideachta neamhthrádálaí, déanfar amach an luach ar an bhforas go ndearnadh freisin an dara cuideachta a fhoirceannadh go saorálach agus a sócmhainní a réadú ar an dáta iomchuí, agus má fholaíonn sócmhainní an dara cuideachta urrúis tríú cuideachta neamhthrádálaí, déanfar amach an luach ar an bhforas go ndearnadh, freisin, an tríú cuideachta a fhoirceannadh go saorálach agus a sócmhaínní a réadú ar an dáta iomchuí agus mar sin de.
Nuair a bheidh an tsuim sin á cinneadh, ní dhéanfar aon áireamh i leith costais aon chuideachta a fhoirceannadh nó a sócmhainní a réadú.
(6) I gcás ina raibh rialú go díreach nó go neamhdhíreach ag aon duine amháin nó níos mó de na héagaigh agus de ghaolta an éagaigh ar chuideachta de bhíthin úinéireacht ar scaireanna—
(a) i gcás ina bhfuair an t-éagach bás dhá bhliain nó níos mó tar éis dáta an Achta seo a rith, laistigh den tréimhse chúig bliana roimh an mbás,
(b) in aon chás eile, laistigh den tréimhse dar tosach trí bliana roimh dháta an Achta seo a rith agus dar críoch dáta an bháis,
déanfar, chun gach críche dleachta báis, luach gach scaire den sórt sin a d'aistrigh nó a mheasfar a d'aistrigh ar bhás an éagaigh faoina uacht nó faoina dhíthiomnacht nó de bhíthin diúscairt a rinne sé, a chinneadh ionann agus dá mba chuid é de ghrúpa scaireanna ar leor a líon chun rialú na cuideachta a thabhairt d'úinéir an ghrúpa.
(7) Má bhíonn ar áireamh i maoin a d'aistrigh ar bhás fiach a dhlitear don éagach ó chuideachta faoi rialú an éagaigh, déanfar luach an fhéich a chinneadh chun gach críche dleachta báis ar an bhforas gurbh iníoctha an fiach láithreach ar an dáta arb i ndáil leis a bheidh an luach le déanamh amach.
(8) Aon diúscairt chun nó chun sochair gaoil de chuid an éagaigh a rinne cuideachta a bhí faoi rialú an éagaigh agus ar cuideachta í a bhí faoi rialú an éagaigh amháin tráth na diúscartha nó tráth ar bith laistigh de thréimhse bliana roimhe sin measfar, chun gach críche dleachta báis, gur diúscairt í a rinne an t-éagach chun nó chun sochair an ghaoil, agus aon chomaoin i leith na diúscartha a tugadh don chuideachta measfar gur comaoin í a tugadh don éagach maidir leis an diúscairt a mheasfar amhlaidh a rinne sé.
Iontaobhais lánroghnacha.
21.—(1) San alt seo—
ciallaíonn “tairbhí” duine is cuspóir don iontaobhas dá dtagraítear i bhfo-alt (2) den alt seo;
ciallaíonn “margadh-luach” an praghas is dóigh leis na Coimisinéirí Ioncaim a rachadh an mhaoin lena mbaineann fo-alt (5) den alt seo dá ndíolfaí í ar an margadh oscailte;
ciallaíonn “íocaíocht” aon diúscairt maoine i bhfabhar tairbhí;
ciallaíonn “tréimhse iomchuí” maidir le duine éagtha, an tréimhse chúig bliana roimh dháta a bháis nó an tréimhse ó dháta tosach feidhme an iontaobhais lánroghnaigh suas go dtí dáta a bháis, cibé acu is giorra.
(2) I gcás maoin a dhílsiú d'iontaobhaí ar iontaobhais faoina bhféadfar ioncam nó caipiteal na maoine a íoc le duine amháin nó níos mó d'uimhir nó d'aicme daoine a roghnóidh an t-iontaobhaí nó aon duine eile dá rogha féin agus go bhfaighidh duine nó daoine acu sin bás le linn marthain an iontaobhais lánroghnaigh agus tar éis dáta an Achta seo a rith, ansin, chun gach críche dleachta eastáit, measfar go raibh leas ag aon duine a gheobhaidh bás amhlaidh sa mhaoin a d'fhoircheannfadh ar é d'fháil bháis.
(3) Measfar gurbh éard é an leas dá dtagraíonn fo-alt (2) den alt seo blianacht comhionann le meánmhéid bhliantúil chomhshuim na n-íocaíochtaí uile a rinneadh as caipiteal nó ioncam na maoine leis an duine éagtha nó a fuair nó a theachtaigh sé i gcaitheamh na tréimhse iomchuí nó a rinneadh le haon duine eile nó a fuair nó a dhiúscair aon duine eile thar a cheann i rith na tréimhse sin, ach sin faoi réir na bhfo-alt ina dhiaidh seo den alt seo.
(4) Ní áireofar íocaíocht as caipiteal na maoine iontaobhais mar íocaíocht chun críche fho-alt (3) den alt seo ach amháin i gcás ina mbeidh iontaobhas nó cumhacht chun ioncam a charnadh mar bhreis le caipiteal na maoine iontaobhais agus ansin feadh na méide sin amháin nach rachaidh méid na híocaíochta thar méid an ioncaim a bheidh carnaithe go dtí dáta na híocaíochta sin.
(5) Más rud é, tráth ar bith i gcaitheamh na tréimhse iomchuí, go raibh an duine éagtha ag áitiú nó i seilbh talún nó airnéisí faoi réir an iontaobhais lánroghnaigh ar shlí seachas in aghaidh lánchomaoin in airgead nó i luach airgid a thug sé agus, tar éis foirceannadh na háitíochta nó na seilbhe, go leanann an talamh nó na hairnéisí, nó maoin in ionannas na talún nó na n-airnéisí, de bheith faoi réir an iontaobhais lánroghnaigh, beidh éifeacht ag an bhforáil seo a leanas chun méid na blianachta a chinneadh dá dtagraítear i bhfo-alt (3) den alt seo:
In aghaidh gach bliana nó coda de bhliain arbh é an duine éagtha ar a feadh an t-aon tairbhí amháin in áitíocht nó i seilbh, measfar gurbh éard í an áitíocht nó an tseilbhíoc aíocht ioncaim de réir an ráta bhliantúil sé faoin gcéad de mhargadh-luach na talún nó na n-airnéisí (cibé acu é) ar dháta foirceannta na háitíochta nó na seilbhe. In aghaidh gach bliana nó coda de bhliain a bhí líon tairbhithe agus an duine éagtha a áireamh orthu ag áitiú nó i seilbh, measfar gurbh éard í áitíocht nó seilbh an duine éagtha íocaíocht ioncaim de réir ráta bliantúil sé (arna roinnt ar an líon tairbhithe agus an duine éagtha a áireamh orthu) faoin gcéad den mhargadh-luach sin.
(6) I gcás maoine a meastar leis an alt seo leas a bheith inti, beidh éifeacht ag mír (b) d'fho-alt (1) d'alt 2 den Finance Act, 1894, ionann agus dá bhfágfaí an lár “holder of an office, or”.
Leasú ar alt 2 (2) den Finance Act, 1894.
1910, c. 8.
22.—(1) San alt seo ciallaíonn “an Príomh-Acht” an Finance Act, 1894.
(2) An díolúine ó dhleacht eastáit is infheidhmithe de bhua fho-alt (2) d'alt 2 den Phríomh-Acht, ní bheidh feidhm aici maidir le maoin seachas talamh atá lasmuigh den Stát agus, de réir dlí na tíre ina bhfuil sí, arb éard í nó a meastar gurb éard í maoin do-chorraithe agus a aistreoidh nó a measfar í d'aistriú ar bhás a tharlóidh tar éis dáta an Achta seo a rith más rud é—
(a) gur bás duine é a fuair bás agus sainchónaí air sa Stát agus go n-aistreoidh an mhaoin faoina uacht nó faoina dhíthiomnacht nó trí mharthanas nó go measfar í d'aistriú faoi threoir í a bheith ina hábhar bronntanais inter vivos a rinne sé roimh dháta an Achta seo a rith nó dá éis sin, nó
(b) go n-aistreoidh an mhaoin nó go measfar í d'aistriú faoi réim nó de bhua diúscartha arna déanamh, cibé acu roimh dháta an Achta seo a rith nó dá éis sin é, ag duine a raibh, ar an dáta a ghlac an diúscairt éifeacht, sainchónaí air sa Stát nó sa limistéar a áirítear anois sa Stát nó faoi dhiúscairt arna déanamh, cibé acu roimh dháta an Achta seo é nó dá éis sin go díreach nó go neamhdhíreach, thar ceann duine a raibh sainchónaí air mar a dúradh ar an dáta sin nó ar chostas an duine sin nó as cistí a chuir sé ar fáil.
(3) Ní bheidh feidhm ag mír (b) d'fho-alt (2) den alt seo maidir le bás an diúscróra i gcás—
(a) ina bhfaighidh an diúscróir bás agus sainchónaí air lasmuigh den Stát, agus
(b) inarb éard í an diúscairt bronntanas láithreach inter vivos uaidh roimh dháta an Achta seo a rith nó dá éis sin.
(4) Maidir le maoin lena mbaineann fo-alt (2) den alt seo, beidh éifeacht ag na forálacha seo a leanas:
(a) ní bheidh feidhm ag an gcoinníoll a ghabhann le fo-alt (5) d'alt 7 den Phríomh-Acht ná ag fo-alt (3) d'alt 60 den Finance (1909-10) Act, 1910;
(b) i gcás ina raibh an t-éagach inniúil ar an maoin sin a dhiúscairt de réir bhrí an Phríomh-Achta, beidh a sheiceadóir (mar a mhínítear é le mír (d) d'fho-alt (1) d'alt 22 den Acht sin), i dteannta aon duine eile, freagrach i leith na dleachta agus beidh éifeacht ag fo-alt (4) d'alt 8 den Phríomh-Acht ionann agus dá bhfágfaí ar lár na focail a thagraíonn don seiceadóir a bheith neamhfhreagrach;
(c) an muirear i leith dleachta ar an gcéanna de bhua fo-alt (1) d'alt 9 den Phríomh-Acht beidh feidhm aige maidir le sócmhainní arb éard iad na fáltais ó aon diúscairt ar an maoin nó a ionadaíonn í ar aon bhealach eile de thuras na huaire go díreach nó go neamhdhíreach agus beidh éifeacht dá réir sin ag an gcoinníoll a ghabhann leis an bhfo-alt sin agus ag aon achtachán eile a bhaineann leis an muirear a fhorchuirtear faoin alt sin.
Leathnú ar alt 30 den Acht Airgeadais, 1941, etc.
23.—(1) Más rud é, tar éis dáta an Achta seo a rith, go mbeidh duine a bhfuil leas aige i maoin a fhoirceannfaidh ar bhás mar a mhínítear le halt 27 den Acht Airgeadais, 1941, tar éis an mhaoin nó gach leas nó aon leas eile sa mhaoin sin a fháil, measfar an fáil sin a bheith ina fhoirceannadh ar an leas a fhoirceannfaidh mar a dúradh, de réir bhrí alt 30 den Acht sin.
(2) I gcás fáil lena mbaineann fo-alt (1) den alt seo a bheith déanta, ar mhodh ceannaigh laistigh de chúig bliana ón mbás arb ar a tharlú a d'fhoirceannfadh an leas, ag an éagach nó as aon mhaoin nó trí aon mhaoin a bheadh tar éis aistriú nó a measfaí go raibh sé tar éis aistriú ar a bhás dá mba rud é go bhfuair sé bás díreach roimh an ceannach sin, ansin, chun gach críche dleachta eastáit, measfar suim airgid ar cóimhéid leis an gcomaoin a tugadh i leith an cheannaigh a bheith ina maoin a glacadh faoi dhiúscairt a rinne an t-éagach laistigh de chúig bliana dá bhás a d'airbheartaigh a oibriú mar bhronntanas inter vivos don duine óna ndearnadh an ceannach.
(3) Más rud é—
(a) tráth ar bith tar éis dáta an Achta seo a rith agus laistigh de chúig bliain roimh bhás, ar tráth é nuair a bhí in aon mhaoin leas a d'fhoirceannfadh ar an mbás mar a mhínítear in alt 27 den Acht Airgeadais, 1941, go ndearnadh leas eile sa mhaoin sin feifeach ar an leas, nó faoi réir an leasa a d'fhoirceannfadh amhlaidh a cheannach ag an éagach nó as nó trí aon mhaoin a d'fhoirceannfadh chun críocha dleachta eastáit ar a bhás dá bhfaigheadh sé bás díreach roimh an gceannach,
(b) go n-aistreoidh an leas eile nó go measfar é d'aistriú nó, mura mbeadh forálacha an fho-ailt seo, go n-aistreodh nó go measfaí é d'aistriú amhlaidh ar an mbás chun críocha dleachta eastáit, agus
(c) nach bhfuil feidhm ag fo-alt (1) den alt seo maidir le ceannach an leasa eile,
measfar go mbeidh ar áireamh sa mhaoin a aistreoidh ar an mbás in áit agus in ionad an leasa eile sin a dúradh suim airgid ar cóimhéid leis an gcomaoin a tugadh i leith an cheannaigh agus eisiafar an leas eile sin a dúradh ón maoin a aistreoidh amhlaidh.
(4) I gcás inarb éard é an leas a fhoirceannfaidh ar bhás lena mbaineann fo-alt (1) nó mír (a) d'fho-alt (3) den alt seo leas go mbeidh an mhaoin ina raibh sé ar marthain le háireamh, ar an leas sin foirceannadh, chun críocha dleachta eastáit, mar mhaoin nach n-aistreodh ach go feadh méid áirithe nó méid theoranta, ansin, chun críche an ailt seo, áireofar go ndearnadh laghdú comhréire ar an gcomaoin i leith an cheannaigh lena mbaineann fo-alt (2) den alt seo nó an mhír sin (a) cibé acu é.
(5) Aon suim airgid a mheasfar faoin alt seo d'aistriú ar bhás déanfar, chun críocha fho-alt (10) d'alt 7 den Finance Act, 1894, í a áireamh mar ní ar leithligh ó aon mhaoin eile a aistreoidh nó a mheasfar d'aistriú ar an mbás.
(6) Aon mhaoin nó aon leas i maoin ab ábhar d'fháil lena mbaineann na fo-ailt sin roimhe seo ní mheasfar, maidir le haon mhaoin eile a aistreoidh nó a mheasfar d'aistriú ar bhás, gur comaoin í de réir bhrí alt 3 den Finance Act, 1894.
Sochair a fhaibhreoidh de bhun scéimeanna aoisliúntais.
1914 (Sess. 1), c. 10.
24.—(1) (a) Beidh éifeacht ag forálacha an fho-ailt seo maidir le sochar báis is iníoctha faoi scéim aoisliúntais neamhranníocach.
(b) Measfar—
(i) chun gach críche dleachta eastáit, gurb éard é sochar báis leas a cheannaigh nó a sholáthraigh an t-éagach agus a d'aistrigh de dhroim diúscairt a rinne sé,
(ii) chun gach críche dleachta comharbais, gurb éard é sochar báis comharbas dhíorthaigh ón éagach mar réamhtheachtaí agus uaidh sin amháin.
(c) I gcás ina mbeidh sochar báis iníoctha le gach duine nó le haon duine amháin nó níos mó d'aicme daoine measfar gach duine ar leithligh acu sin a bheith tar éis teacht chun teideal a bheith aige ar an mbás chun gach íocaíochta a rinneadh leis d'ainneoin gur dílsíodh d'aon duine áirithe cumhacht cheapacháin, roghnaithe nó ainmniúcháin i leith na n-íocaíochtaí.
(d) (i) I gcás nach mó ná £5,000 luach comhiomlán na sochar báis uile is iníoctha ar bhás, beidh na sochair díolmhaithe ó dhleacht eastáit a mhéid a thiocfaidh siad chun bheith iníoctha le baintreach nó leanaí cléithiúnacha, nó chun sochair do bhaintreach nó do leanaí cleithiúnacha, an éagaigh.
(d) (ii) I gcás inar mó ná £5,000 luach comhiomlán sochar báis is iníoctha ar bhás le baintreach nó leanaí cleithiúnacha, nó chun sochair do bhaintreach nó do leanaí cleithiúnacha, an éagaigh, ní rachaidh an dleacht eastáit is inmhuirir i leith na sochar sin thar an méid a bheidh ag an luach comhiomlán sin de bhreis ar £5,000, ach aon laghdú faoin mír seo ar an dleacht is inmhuirir ar shochar báis ní dhéanfaidh sé aon laghdú ar an dleacht eastáit ar mhaoin eile faoi fho-alt (1) d'alt 13 den Finance Act, 1914, nó faoi mhír (b) d'fho-alt (2) nó faoi fho-alt (3) d'alt 13 den Acht Airgeadais, 1955.
(e) I gcás inarbé éard sochar báis maoin seachas airgead, déanfar aon tagairtí san alt seo do shochar a bheith iníoctha nó d'íocaíochtaí a fhorléiriú dá réir sin.
(f) San fho-alt seo—
ciallaíonn “sochar báis” aon sochar a fhaibhreoidh de bhun scéim aoisliúntais ar bhas nó maidir le bás, a tharlóidh tar éis dáta an Achta seo a rith, le linn seirbhíse nó tar éis scoir;
ciallaíonn “an t-éagach” an duine ar ar a bhás nó maidir lena bhás a fhaibhreoidh sochar báis;
ciallaíonn “leanbh cleithiúnach” leanbh (lena n-áirítear leanbh arna uchtáil faoi fhorálacha na nAchtanna Uchtála, 1952 agus 1964) nach raibh sé bliana déag d'aois slán aige ar dháta báis an éagaigh nó a bhí an tráth sin ag fáil teagaisc lánaimsire in aon choláiste ollscoile, scoil nó bunachas eile oideachais;
ciallaíonn “neamhranníocach” maidir le scéim aoisliúntais, nach ndearna an t-éagach aon ranníoc airgid leis an scéim;
folaíonn “scéim aoisliúntais” aon chomhshocraíocht a bhaineann le fostaíocht;
folaíonn “fostaíocht” fostaíocht mar stiúrthóir ar chomhlacht corpraithe.
(2) (a) Beidh feidhm ag forálacha mhír (d) d'fho-alt (1) den alt seo maidir le sochair bháis is iníoctha faoi scéim aoisliúntais seachas scéim aoisliúntais neamhranníocach le baintreach nó leanaí cleithiúnacha, nó chun sochair do bhaintreach nó do leanaí cleithiúnacha, an éagaigh.
(b) San fho-alt seo tá le “sochair bháis”, “scéim aoisliúntais”, “neamhranníocach”, “leanaí cleithiúnacha” agus “an t-éagach” na bríonna céanna atá leo i bhfo-alt (1) den alt seo.
Deireadh leis an gcoinníoll a ghabhann le halt 4 den Finance Act, 1894, ach amháin maidir le maoin áirithe.
25.—(1) Scoirfidh an coinníoll a ghabhann le halt 4 den Finance Act, 1894, d'éifeacht a bheith aige maidir le maoin a aistreoidh nó a mheasfar d'aistriú ar bhás a tharlóidh tar éis dáta an Achta seo a rith.
(2) Ní bheidh feidhm ag fo-alt (1) den alt seo maidir le maoin a gcruthófar maidir léi chun sástacht na gCoimisinéirí Ioncaim nár aistrigh sí agus nach meastar, leis an Acht seo nó le haon Acht eile, gur aistrigh sí faoi dhiúscairt nó go díreach nó go neamhdhíreach de dhroim diúscairt a rinne an t-éagach.
(3) Chun críocha an ailt seo folaíonn “diúscairt” íocaíocht airgid.
Forálacha maidir le polasaithe árachais áirithe.
1889, c. 7.
26.—Maidir le polasaí árachais lena mbaineann fo-alt (1) d'alt 11 den Customs and Inland Revenue Act, 1889, agus a dílsíodh go dochloíte i ndeontaí roimh thosach feidhme na tréimhse (dá ngairtear an tréimhse iomchuí san Acht seo) chúig bliana dar críoch dáta báis an duine árachaithe, beidh éifeacht ag na forálacha seo a leanas más tar éis dáta an Achta seo a rith a gheobhaidh an duine árachaithe bás:
(a) déanfar cuid den airgead a gheofar faoin bpolasaí a eisiamh ón maoin a aistreoidh nó a mheasfar d'aistriú ar bhás an duine árachaithe agus is é a bheidh sa chuid sin:
(i) oiread den airgead sin agus is comhionann leis an bpraghas is dóigh leis na Coimisinéirí Ioncaim a rachadh an polasaí dá ndíolfaí é ar an margadh oscailte i dtosach na tréimhse iomchuí, agus
(ii) má ba é a bhí in aon cheann de na préimheanna a íocadh ar an bpolasaí i rith na tréimhse iomchuí préimheanna nár íoc an duine árachaithe, oiread d'iarmhéid an airgid sin agus a mbeidh idir í agus iomlán na hiarmhéide sin an cothrom céanna a bheidh idir iomlán na bpréimheanna sin agus iomlán na bpréimheanna uile a íocadh ar an bpolasaí i gcaitheamh na tréimhse iomchuí;
(b) cibé cuid den airgead a gheofar faoin bpolasaí agus a bheidh fágtha tar éis an eisiaimh faoin mír roimhe seo, déanfar, chun gach críche dleachta eastáit, é a áireamh mar airgead arb éard atá ann nó ar cuid de na bronntanais a mheastar faoin gcéad mhír eile a bheith tugtha ag an duine árachaithe don deontaí,
(c) measfar gur thug an duine árachaithe, ar gach dáta le linn na tréimhse iomchuí ar ar íoc sé préimh ar an bpolasaí, bronntanas don deontaí de cibé méid den chuid sin a luaitear sa mhír roimhe seo den airgead a gheofar faoin bpolasaí a mbeidh idir í agus iomlán na coda sin an cothrom céanna a bheidh idir an bpréimh agus iomlán na bpréimheanna a d'íoc an duine árachaithe ar an bpolasaí i rith na tréimhse iomchuí.
Leasú ar alt 59 den Finance (1909-10) Act, 1910, agus ar achtacháin áirithe eile.
1914 (Sess. 1), c. 10.
27.—(1) I bhfo-alt (1) d'alt 59 den Finance (1909-10) Act, 1910, déantar leis seo “five years” a chur in ionad “three years” sa dá áit ina bhfuil na focail deiridh sin.
(2) I bhfo-alt (2) d'alt 59 den Finance (1909-10) Act, 1910, déantar leis seo “five hundred pounds” a chur in ionad “one hundred pounds”.
(3) Déantar leis seo—
(i) i mír (e) d'fho-alt (1) d'alt 2 den Finance Act, 1894,
(ii) i mír (b) d'fho-alt (3) d'alt 24 den Acht Airgeadais, 1940,
(iii) i bhfo-alt (4) d'alt 25 den Acht sin,
(iv) i bhfo-alt (2) d'alt 30 den Acht Airgeadais, 1941,
(v) i bhfo-alt (1) d'alt 24 den Acht Airgeadais, 1961, agus
(vi) i mír (b) d'fho-alt (3) den alt sin,
tagairt do chúig bliana a chur in ionad na tagartha do thrí bliana.
(4) Nuair a bheifear, chun críche dleachta eastáit, ag cinneadh luach aon mhaoine a mheasfar d'aistriú ar bhás—
(a) mar mhaoin a glacadh faoi dhiúscairt a airbheartaíonn a oibriú mar bhronntanas láithreach inter vivos de réir brí mhír (c) nó mhír (e) d'fho-alt (1) d'alt 2 den Finance Act, 1894, nó
(b) faoi fhorálacha fho-alt (1) d'alt 30 den Acht Airgeadais, 1941,
ar bás é a tharlóidh sa tríú bliain, sa cheathrú bliain nó sa bhliain deiridh den tréimhse chúig bliana, laghdófar luach príomhúil na maoine—
(i) cúig déag faoin gcéad de, más sa tríú bliain a tharlóidh an bás,
(ii) tríocha faoin gcéad, más sa cheathrú bliain a tharlóidh an bás,
(iii) seasca faoin gcéad, más sa chúigiú bliain a tharlóidh an bás,
San fho-alt seo, ciallaíonn “an tréimhse chúig bliana” an tréimhse chúig bliana dar tosach dáta diúscartha iomchuí maoine nó dáta diúscartha iomchuí nó foirceannta iomchuí an úis theoranta, cibé acu é.
(5) Más rud é, chun críocha dleachta eastáit, gur mó ná £500 luach nó méid comhiomlán bronntanas a tugadh do dheontaí laistigh de chúig bliana roimh bhás an deontóra, ní rachaidh an dleacht eastáit is inmhuirir i leith na mbronntanas thar an tsuim ar mó ná £500 an luach nó an méid sin, ach ní rachaidh aon laghdú faoin bhfo-alt seo ar an dleacht is inmhuirir ar bhronntanas in éifeacht ar aon laghdú ar an dleacht eastáit ar aon mhaoin eile faoi fho-alt (1) d'alt 13 den Finance Act, 1914, nó faoi mhír (b) d'fho-alt (2) nó d'fho-alt (3) d'alt 13 den Acht Airgeadais, 1955.
(6) Ní bheidh éifeacht ag an alt seo ach amháin i gcásanna ina bhfaighidh an t-éagach bás tar éis dáta an Achta seo a rith agus go ndearnadh an diúscairt, an géilleadh, an forcinntiú, an cur i leataobh, an foirceannadh nó an t-idirbheart iomchuí eile tar éis trí bliana nó laistigh de thrí bliana ó dháta an Achta seo a rith.
Leasú ar alt 59 (2) den Finance (1909-10) Act, 1910, ar alt 27 (a) den Acht Airgeadais, 1938, agus ar alt 24 (3) (a) den Acht Airgeadais, 1961.
28.—Maidir le diúscairt arna déanamh nó le bronntanas arna thabhairt roimh dháta an Achta seo a rith nó dá éis sin, ag duine a gheobhaidh bás tar éis an rite sin—
(i) léifear fomhír (2) d'alt 59 den Finance (1909-10) Act, 1910, ionann agus dá gcuirfí isteach ann díreach i ndiaidh an fhocail “marriage” na focail “to or for the benefit of a party to the marriage or of issue of the marriage,”
(ii) léifear mír (a) d'alt 27 den Acht Airgeadais, 1938, ionann agus dá ndéanfaí “nó a tugadh do pháirtí sa phósadh nó de shliocht an phósta nó a rinneadh chun sochair don chéanna” a chur isteach ann i ndiaidh “i gcomaoin pósta”, agus
(iii) léifear mír (c) d'fho-alt (3) d'alt 24 den Acht Airgeadais, 1961, ionann agus dá ndéanfaí “le páirtí sa phósadh nó de shliocht an phósta nó chun sochair don chéanna” a chur isteach ann i ndiaidh “i gcomaoin pósta.”
Laghdú ar dhleacht eastáit.
29.—(1) San alt seo—
ciallaíonn “sochar” an mhaoin go léir agus gach leas i maoin a aistreoidh nó a fhaibhreoidh chun cleithiúnaí ar bhás an éagaigh arb ina leith is iníoctha dleacht eastáit;
ciallaíonn “leanbh” leanbh (lena n-áirítear leanbh arna uchtáil faoi fhorálacha na nAchtanna Uchtála, 1952 agus 1964) leis an éagach a bhí beo tráth a bháis agus nach raibh sé bliana déag d'aois slán aige an tráth sin nó a bhí an tráth sin ag fáil teagaisc lánaimsire in aon choláiste ollscoile, scoil nó bunachas eile oideachais;
ciallaíonn “éagach” duine a gheobhaidh bás tar éis dáta an Achta seo a rith agus sainchónaí air sa Stát;
ciallaíonn “cleithiúnaí” an bhaintreach nó leanbh;
ach amháin i bhfo-alt (4), ciallaíonn “baintreach” baintreach an éagaigh.
(2) I gcás inarb ían bhaintreach an t-aon chleithiúnaí amháin a bheidh i dteideal sochair ar bhás an éagaigh, déanfar aon dleacht eastáit is iníoctha i leith an tsochair sin a laghdú de shuim £250 maraon le suim £150 i leith gach linbh.
(3) Má bhíonn níos mó ná cleithiúnaí amháin, lena n-áirítear an bhaintreach, i dteideal sochar, déanfar aon dleacht eastáit is iníoctha i leith na sochar sin a laghdú na méideanna seo a leanas:
(a) i gcás sochar na baintrí, de shuim £250 mar aon le suim £150 i leith gach linbh nach mbeidh i dteideal sochair;
(b) i gcás sochair linbh, de shuim £150.
(4) I gcás inar bhaintreach í an t-éagach, déanfar aon dleacht eastáit is iníoctha i leith sochair a laghdú de shuim £150.
(5) Beidh éifeacht ag fo-ailt (2) go (4) den alt seo faoi réir an choinníll—
(a) i gcás nach ndéanfaidh dliteanas i leith dleacht eastáit a éireoidh i ndáil le bás an éagaigh difear do mhéid sochair, nach ndéanfar aon laghdú faoi na fo-ailt sin i leith an tsochair sin;
(b) i gcás ina ndéanfaidh dliteanas den sórt sin difear do mhéid sochair agus gur lú an difear a dhéanfar dó amhlaidh ná méid an laghdaithe sin faoi na fo-ailt sin i leith an tsochair ab iomchuí ar leithligh ón mír seo, go ndéanfar an lagdhú faoi na fo-ailt sin i leith an tsochair a laghdú go dtí an méid sin.
(6) Beidh éifeacht ag fo-ailt (2) go (5) den alt seo faoi réir an choinníll nach mbeidh feidhm acu i gcás inar mó ná £15,000 glanluach na maoine go léir a aistreoidh nó a mheasfar d'aistriú ar bhás an éagaigh arb ina leith is iníoctha dleacht eastáit.
Dleacht leagáide agus dleacht comharbais ar ceal i gcásanna áirithe.
30.—(1) Ní bheidh an dleacht leagáide ná an dleacht comharbais is iníoctha de réir ráta aon faoin gcéad ná an dleacht comharbais bhreise de réir ráta deich scilling faoin gcéad inmhuirir ar leagáid a ghabhfar ó thiomnóir nó ó dhíthiomnóir a gheobhaidh bás tar éis dáta an Achta seo a rith ná ní bheidh an céanna inmhuirir ar chomharbas a bhronnfar tar éis dáta an rite sin.
(2) Chun críocha an ailt seo folaíonn “leagáid” iarmhar agus cion d'iarmhar.
(3) Ní oibreoidh na forálacha roimhe seo den alt seo chun cosc a chur le díolúine a dheonú a bheadh dleathach dá mba nár achtaíodh an t-alt seo.
CUID IV.
Dleachtanna Stampa.
Faoiseamh ó dhleacht stampa caipitil agus aistrithe i gcás cuideachtaí a athchóiriú nó a chónascadh.
1891, c. 39.
1895, c. 16.
31.—(1) I gcás ina suífear chun sástacht na gCoimisinéirí Ioncaim go bhfuil scéim ann le haghaidh athchóiriú bona fide aon chuideachta nó cuideachtaí nó cónascadh aon chuideachtaí agus, i ndáil leis an scéim, go bhfuil na coinníollacha seo a leanas ann, is é sin le rá—
(a) go bhfuil cuideachta le dliteanas teoranta le clárú, nó ó dháta an Achta seo a rith gur bunaíodh cuideachta le hAcht ón Oireachtas, nó gur méadaíodh scairchaipiteal ainmniúil cuideachta;
(b) go bhfuil an chuideachta (dá ngairtear an chuideachta is aistrí san alt seo) le clárú nó go bhfuil sí bunaithe nó tar éis a caipiteal a mhéadú d'fhonn gnóthas cuideachta láithrí áirithe nó nócha faoin gcéad ar a laghad de scairchaipiteal eisithe na cuideachta sin a fháil;
(c) gurb é atá sa chomaoin i leith na fála (ach amháin cibé méid di arb é atá ann dliteanais na cuideachta láithrí a aistriú chun na cuideachta is aistrí nó an chuideachta is aistrí do ghlanadh na ndliteanas sin), maidir le nócha faoin gcéad ar a laghad den chéanna—
(i) i gcás inar gnóthas atáthar chun a fáil, eisiúint scaireanna sa chuideachta is aistrí chun na cuideachta láithrí nó chun sealbhóirí scaireanna sa chuideachta láithreach; nó
(ii) i gcás inar scaireanna atáthar chun a fáil, eisiúint scaireanna sa chuideachta is aistrí chun na sealbhóirí scaireanna sa chuideachta láthreach mar mhalairt ar na scaireanna a shealbhaíodar sa chuideachta láithreach,
ansin, faoi réir forálacha an ailt seo—
(A) déanfar scairchaipiteal ainmniúil na cuideachta is aistrí, nó an méid a méadaíodh caipiteal na cuideachta is aistrí, cibé acu é, a áireamh, d'fhonn an dleacht stampa is inmhuirir i leith an chaipitil sin a ríomh, mar scairchaipiteal ainmniúil arna laghdú—
(I) méid is comhionann le méid scairchaipitil na cuideachta láithrí nó, i gcás cuid de ghnóthas a fháil, méid is comhionann leis an gcionúireacht den scairchaipiteal sin agus a bheidh idir luach na coda sin den ghnóthas agus luach iomlán an ghnóthais; nó
(II) méid a bheidh le creidiúnú mar mhéid a bheidh íoctha ar na scaireanna a bheidh le heisiúint mar chomaoin den sórt sin a dúradh ar na scaireanna, más ann, atá le heisiúint chun creidiúnaithe na cuideachta láithrí i gcomaoin fiacha (cibé acu urraithe nó neamhurraithe) a scaoileadh atá dlite nó ag faibhriú chun bheith dlite dóibh ón gcuideachta láithreach nó ar na fiacha sin a shannadh don chuideachta is aistrí,
cibé méid acu is lú; agus
(B) ní bheidh dleacht stampa faoin gceannteideal “Conveyance or Transfer on Sale” sa Chéad Sceideal a ghabhann leis an Stamp Act, 1891, inmhuirir ar aon ionstraim arna déanamh le haghaídh, aistriú nó i ndáil le haistriú an ghnóthais nó na scaireanna, ná ar aon ionstraim arna déanamh le haghaidh aon fhiacha, urraithe nó neamhurraithe, leis an gcuideachta láithreach nó i ndáil le haon fhiacha den sórt sin a shannadh don chuideachta is aistrí, ná ní bheidh aon dleacht den sórt sin inmhuirir faoi alt 12 den Finance Act, 1895, ar chóip d'aon Acht den Oireachtas, ná ar aon ionstraim ag dílsiú, nó a bhaineann le dílsiú, an ghnóthais nó scaireanna sa chuideachta is aistrí:
Ar choinníoll—
(a) nach measfar aon ionstraim den sórt sin a bheith stampáilte go cuí mura mbeidh sí stampáilte leis an dleacht ab inmhuirir uirthi, mura mbeadh an t-alt seo, nó go mbeidh sí stampáilte de réir forálacha alt 12 den Stamp Act, 1891, le stampa áirithe á chur in iúl nach inmhuirir aon dleacht uirthi nó go bhfuil sí stampáilte go cuí; agus
(b) i gcás ionstraime arna déanamh le haghaidh aistriú, nó i ndáil le haistriú, chun cuideachta de réir bhrí Acht na gCuideachtaí, 1963, nach mbeidh feidhm ag forálacha mhír (B) den fho-alt seo mura rud é—
(i) go ndearnadh an ionstraim a fhorghníomhú laistigh de thréimhse dhá mhí dhéag ó dháta cláraithe na cuideachta is aistrí nó ó dháta an rúin le haghaidh scairchaipiteal ainmniúil na cuideachta is aistrí a mhéadú, de réir mar a bheidh; nó
(ii) go ndearnadh an ionstraim d'fhonn tíolacas nó aistriú a dhéanamh de bhun comhaontú a comhdaíodh, nó ar comhdaíodh sonraí ina leith, le cláraitheoir na gcuideachtaí laistigh den tréimhse dhá mhí dhéag sin; agus
(c) ach amháin maidir le fiacha atá dlite do bhainc nó do chreidiúnaithe trádála, nach mbeidh feidhm maidir le fiacha faoina ndeachthas dáta is giorra ná dhá bhliain roimh an tráth cuí chun éileamh ar dhíolúine faoin alt seo a dhéanamh, ag an bhforáil sin roimhe seo maidir le fiacha na cuideachta láithrí a urscaoileadh agus a shannadh.
(2) Chun críocha éilimh ar dhíolúine faoi mhír (B) d'fho-alt (1) den alt seo, déanfar cuideachta a d'eisigh aon scairchaipiteal neamheisithe i ndáil le scéim athchóirithe nó cónasctha a áireamh mar chuideachta a mhéadaigh a scairchaipiteal ainmniúil.
(3) Ní mheasfar cuideachta a bheith ina cuideachta láithreach áirithe de réir brí an ailt seo mura bhforálann meabhrán comh lachais nó Acht bunaithe na cuideachta is aistrí gur ceann de na cuspóirí dar foirmíodh an chuideachta gnóthas na cuideachta láithrí nó scaireanna inti a fháil, nó mura léir ón rún, ón Acht, nó ón údarás eile le haghaidh caipiteal na cuideachta is aistrí a mhéadú gur chuige a údaraíodh an méadú gnóthas na cuideachta láithrí, nó scaireanna inti a fháil.
(4) I gcás ina mbeifear chun gnóthais i dhá chuideachta nó níos mó nó scaireanna iontu a fháil, ríomhfar ar leithligh maidir le gach cuideachta acu sin méid an laghdaithe a bheidh le lamháil faoin alt seo maidir leis an dleacht stampa is inmhuirir i leith scairchaipiteal ainmniúil nó an mhéadaithe ar chaipiteal cuideachta.
(5) (a) I gcás ina ndéanfar éileamh ar dhíolúine faoin alt seo, féadfaidh na Coimisinéirí Ioncaim a cheangal go seachadfar dóibh dearbhú reachtúil i cibé foirm a ordóidh siad, arna dhéanamh ag aturnae de chuid na gCúirteanna Breithiúnais agus cibé fianaise eile, más ann, a iarrfaidh siad.
(b) Is cumhachtaí i dteannta agus ní cumhachtaí in ionad na gcumhachtaí a thugtar do na Coimisinéirí Ioncaim le halt 12 den Stamp Act, 1891, na cumhachtaí a thugtar dóibh le mír (a) den fho-alt seo.
(6) Más rud é—
(a) i gcás inar géilleadh aon éileamh ar dhíolúine ó dhleacht faoin alt seo, go bhfaighfear amach dá éis sin go raibh aon dearbhú nó fianaise eile a tugadh ag tacú leis an éileamh gan bheith fíor in aon phonc ábhartha, nó nach ndearnadh na coinníollacha a shonraítear i bhfo-alt (1) den alt seo a chomhlíonadh san athchóiriú nó sa chónascadh mar a rinneadh é iarbhír; nó
(b) i gcás inar eisíodh scaireanna sa chuideachta is aistrí chun na cuideachta láithrí i gcomaoin na fála, go scoirfidh an chuideachta láithreach laistigh de thréimhse dhá bhliain ó dháta cláraithe nó bunaithe na cuideachta is aistrí nó ó dháta an údaraithe i leith méadú caipitil na cuideachta sin, cibé acu é, ar shlí seachas de dhroim athchóirithe, cónasctha nó leachtaithe, de bheith ina húinéir tairbhiúil ar na scaireanna a eisíodh amhlaidh chuici; nó
(c) i gcás ina mbeidh aon díolúine den sórt sin lamháilte maidir le fáil scaireanna i gcuideachta eile ag an gcuideachta is aistrí, go scoirfidh an chuideachta is aistrí, laistigh de thréimhse dhá bhliain ó dháta cláraithe nó bunaithe na cuideachta sin nó ó dháta an údaraithe i leith méadú caipitil na cuideachta sin, cibé acu é, ar shlí seachas de dhroim athchóirithe, cónasctha nó leachtaithe, de bheith ina húinéir tairbhiúil ar na scaireanna a fuarthas amhlaidh;
measfar nach ndearnadh an díolúine a lamháil, agus beidh méid is comhionann leis an dleacht a loghadh ina fiach láithreach a bheidh dlite ón gcuideachta is aistrí don Aire Airgeadais chun sochair an Phríomh-Chiste agus beidh sí iníoctha leis na Coimisinéirí Ioncaim agus beidh an méid sin (mar aon le hús air de réir ráta cúig faoin gcéad sa bhliain i gcás dleacht a loghadh faoi mhír (A) d'fho-alt (1) den alt seo ó dháta cláraithe nó bunaithe na cuideachta is aistrí nó ó dháta méadaithe a caipitil, cibé acu é, agus i gcás dleacht a loghadh faoi mhír (B) den fho-alt sin nó dáta a thiocfadh sé chun beith inmhuirir dá mba nár ritheadh an tAcht seo) inghnóthaithe ar agra an Ard-Aighne in aon chúirt dlínse inniúla.
(7) Más rud é i gcás aon scéim athchóirithe nó chónasctha gur deimhin leis na Coimisinéirí Ioncaim go raibh, an tráth cuí chun éileamh ar dhíolúine ó dhleacht faoi fho-alt (1) den alt seo a dhéanamh, na coinníollacha riachtanacha uile ann le haghaidh na díolúine sin seachas an coinníoll go ndéanfadh an chuideachta is aistrí nócha faoin gcéad ar a laghad de scairchaipiteal eisithe na cuideachta láithrí a fháil, féadfaidh na Coimisinéirí, má chruthaítear chun a sástachta go ndearnadh nócha faoin gcéad ar a laghad de chaipiteal eisithe na cuideachta láithrí a fháil faoin scéim laistigh de thréimhse sé mhí ón dáta is túisce den dá dháta seo a leanas, is é sin le rá—
(a) lá deiridh na tréimhse míosa tar éis an chéad leithroinnt scaireanna a rinneadh chun críocha na fála; nó
(b) an dáta a eisíodh cuireadh chun scairshealbhóirí na cuideachta láithrí chun scaireanna a ghlacadh sa chuideachta is aistrí;
agus ar na hionstraimí ar ar stampáladh an dleacht a íocadh a thabhairt ar aird, cibé méid dleachta a aisíoc a loghfaí dá mba rud é gur comhlíonadh an coinníoll sin i gcéaduair.
(8) San alt seo, mura n-éilíonn an comhthéacs a mhalairt—
folaíonn tagairtí do ghnóthas cuideachta láithrí tagairtí do chuid de ghnóthas cuideachta láithrí;
folaíonn “scaireanna” stoc.
CUID V.
Cáin Bhrabús Corparáide.
Díolúintí áirithe ó cháin bhrabús corparáide do leanúint i bhfeidhm.
32.—Na díolúintí ó cháin bhrabús corparáide a shonraítear i bhfo-alt (1) d'alt 33 den Acht Airgid, 1929, tabharfar iad i leith na tréimhse dar tosach an 1ú lá d'Eanáir, 1965, agus dar críoch an 31ú lá de Nollaig, 1967.
Faoiseamh onnmhairí.
33.—(1) San alt seo ciallaíonn “an tAcht” an tAcht Airgeadais (Forálacha Ilghnéitheacha), 1956.
(2) I bhfomhír (b) den mhiniú ar “tréimhse chuntasaíochta” a cuireadh de mhalairt i bhfo-alt (2) d'alt 28 den Acht Airgeadais, 1960, cuirfear “an 6ú lá d'Aibreán, 1970” in ionad “an 6ú lá d'Aibreán, 1965”.
(3) Más rud é, ar leithligh ó fhorálacha an ailt seo, go mbeidh cuideachta i dteideal faoisimh faoi Chuid III den Acht, de bhua fho-alt (2) d'alt 29 den Acht Airgeadais, 1960, maidir le haon tréimhse chuntasaíochta nó cuid de thréimhse chuntasaíochta a chríochnóidh roimh an 6ú lá d'Aibreán, 1975, féadfaidh an chuideachta, in ionad an fhaoisimh sin, faoiseamh a éileamh faoi fho-alt (1) nó faoi fho-alt (3) d'alt 13 den Acht ionann agus dá mba thréimhse chuntasaíochta de réir brí alt 10 den Acht an tréimhse chuntasaíochta sin nó an chuid sin de thréimhse chuntasaíochta.
(4) I gcás ina mbeidh cuideachta tar éis faoiseamh a fháil faoi Chuid III den Acht de bhua fho-alt (3) den alt seo agus go mbeidh sí ina dhiaidh sin i dteideal faoisimh faoi fho-alt (2) d'alt 29 den Acht Airgeadais, 1960, deonófar an faoiseamh sin is déanaí a luaitear ionann agus dá mba rud é go raibh aon tréimhse chuntasaíochta nó cuid de thréimhse chuntasaíochta ar tugadh faoiseamh ina leith de bhua fho-alt (3) den alt seo ar áireamh sa tréimhse arb ionann í agus tréimhsí cuntasaíochta na cuideachta de réir brí alt 10 den Acht.
Ar choinníoll nach dtabharfar aon fhaoiseamh maidir le haon tréimhse chuntasaíochta nó cuid de thréimhse chuntasaíochta a thosóidh tráth is déanaí ná cúig bliana déag tar éis an lae óna raibh teideal i gcéaduair ag an gcuideachta chun faoiseamh a éileamh faoi Chuid III den Acht ná maidir le haon tréimhse chuntasaíochta nó cuid de thréimhse chuntasaíochta a thosóidh tar éis an 5ú lá d'Aibreán, 1980.
Deireadh le halt 14 den Acht Airgeadais, 1944.
34.—Ní bheidh feidhm ná éifeacht ag alt 14 den Acht Airgeadais, 1944, maidir le haon tréimhse chuntasaíochta dar críoch dáta tar éis an 31ú lá de Nollaig, 1964.
Forálacha maidir le Cuid IX den Acht Airgeadais, 1963.
35.—(1) Más rud é, faoi aon cheann d'fhorálacha alt 86, 86A nó 86B den Acht Airgeadais, 1963, go mbeidh aon mhéid le háireamh chun críocha cánach ioncaim mar ioncam de chuid chuideachta, áireofar an méid sin chun críocha cánach brabús corparáide ionann agus dá mbeidh sí faighte ag an gcuideachta, ar an dáta ar faoina threoir a bheidh sé le háireamh mar ioncam chun críocha cánach ioncaim, mar bhrabúis nó gnóchan ó thailte, tionóntáin nó oidhreachtáin is cuid de shócmhainní na cuideachta.
(2) Beidh éifeacht ag fo-alt (1) den alt seo maidir le haon tréimhse chuntasaíochta a chríochnóidh an 1ú lá d'Eanáir, 1965, nó dáta dá éis.
CUID VI.
Cáin Láimhdeachais.
Leasú ar alt 47 den Acht Airgeadais, 1963.
36.—Déantar leis seo, le héifeacht amhail ar an agus ón 12ú lá de Bhealtaine, 1965, an fo-alt seo a leanas a chur in ionad fho-alt (4) d'alt 47 den Acht Airgeadais, 1963:
“(4) I gcás ina ndéanfaidh club nó comhlacht eile daoine earraí nó seirbhísí a sholáthar i leith íocaíocht airgid ó aon chuid dá chomhaltaí, ansin, chun críocha na Coda seo den Acht seo,—
(a) i gcás earraí a sholáthar, áireofar gurb ionann an soláthar agus na hearraí a dhíol i gcúrsa gnó, gurb ionann na t-airgead agus airgead a fuarthas i leith an díola, agus gurb é an club nó an comhlacht eile daoine an díoltóir, agus
(b) i gcás seirbhísí a sholáthar, áireofar gur soláthar i gcúrsa gnó an soláthar.”
Leasú ar alt 48 den Acht Airgeadais, 1963.
37.—(1) Déantar leis seo, le héifeacht amhail ar an agus ón 12ú lá de Bhealtaine, 1965, an fo-alt seo a leanas a chur isteach in alt 48 den Acht Airgeadais, 1963, i ndiaidh fho-alt (1):
“(1A) Más rud é, in aon cheann de na cásanna dá luaitear i bhfo-alt (1) den alt seo, go bhfuil an ceart chun an t-iomlán nó aon chuid den airgead is iníoctha i leith na gníomhaíochta iomchuí a ghlacadh dílsithe do dhuine nó go dtiocfaidh sé chun bheith dílsithe do dhuine seachas an duine a shonraítear san fho-alt sin mar an duine a bheidh freagrach, beidh an duine dá mbeidh an ceart sin dílsithe nó a dtiocfaidh an ceart sin chun bheith dílsithe dó freagrach agus faoi dhliteanas i leith cáin a íoc ar cibé airgead a gheobhaidh sé maidir leis an ngníomhaíocht.”
(2) Déantar leis seo “£150” a chur in ionad “£100” i mír (c) agus i mír (f) d'fho-alt (3) d'alt 48 den Acht Airgeadais, 1963.
(3) Déantar leis seo an mhír seo a leanas a chur isteach i bhfo-alt (3) d'alt 48 den Acht Airgeadais, 1963, i ndiaidh mhír (f):
“(g) I gcás ina ndíolfaidh feirmeoir nó iascaire a tháirge féin nó aon chuid de ar mionreic, ar shlí seachas i ndáil le gnó siopa nó gnó mionreaca dá shamhail a sheoladh, ní bheidh cáin inmhuirir ná ní bheidh sé freagrach i gcáin maidir leis an díol mionreaca sin mura rud é go rachaidh nó go dtí go rachaidh an t-airgead a gheobhaidh sé i leith an chéanna thar £150 i ngach mí de dhá mhí as a chéile agus tiocfaidh sé ansin chun bheith freagrach i gcáin díreach ar an dara mí a bheith caite; ach idir an dá linn ní chuirfear an t-airgead sin san áireamh chun críocha mhír (c) den fho-alt seo.”
(4) Tiocfaidh na leasuithe a shonraítear i bhfo-ailt (2) agus (3) den alt seo i ngníomh—
(a) má ritear an tAcht seo roimh mí Iúil, 1965, nó sa mhí sin—ar an lú lá de Lúnasa, 1965, agus
(b) má ritear é i mí Lúnasa, 1965, nó dá éis sin— an lú lá den mhí i ndiaidh na míosa ina rithfear é.
Leasú ar an gCéad Sceideal a ghabhann leis an Acht Airgeadais, 1963.
38.—(1) Déantar leis seo “seachas díol mionreaca” a chur in ionad “ar shlí seachas i ndáil le gnó siopa nó gnó mionreaca dá shamhail a sheoladh” sa dara mír den Chéad Sceideal a ghabhann leis an Acht Airgeadais, 1963.
(2) Tiocfaidh an leasú a shonraítear i bhfo-alt (1) den alt seo i ngníomh—
(a) má ritear an tAcht seo roimh mí Iúil, 1965, nó sa mhí sin —ar an lú lá de Lúnasa, 1965, agus
(b) má ritear é i mí Lúnasa, 1965, nó dá éis sin— an lú lá den mhí i ndiaidh na míosa ina rithfear é.
Cinneadh i dtaobh gníomhaíocht a bheith díolmhaithe.
39.—(1) I gcás—
(a) inar dóigh leis na Coimisinéirí Ioncaim (cibé acu ar eolas a chur in iúl dóibh is eolas a tugadh dóibh de réir na rialachán iomchuí le haghaidh dliteanais an duine lena mbaineann i leith cánach a fháil amach nó ar aon bhealach eile) go ndearnadh airgead a asbhaint, agus láimhdeachas inchánach duine fhreagraigh á ríomh i leith aon mhíosa áirithe, ar an bhforas gur gníomhaíocht dhíolmhaithe de réir brí fho-alt (2) d'alt 48 den Acht Airgeadais, 1963, an ghníomhaíocht ar maidir léi a fuarthas an t-airgead, agus
(b) inarb é tuarim na gCoimisinéirí Ioncaim nach gníomhaíocht dhíolmhaithe den sórt sin an ghníomhaíocht dhíolmhaithe sin,
féadfaidh na Coimisinéirí Ioncaim, dá rogha féin agus gan dochar d'aon ní eile a fhéadfaí a dhéanamh, fógra a sheirbheáil ar an duine ina sonrófar—
(i) an asbhaint is dóigh leo nár chóir a dhéanamh agus láimhdeachas inchánach á ríomh i leith na míosa a bhí i gceist, agus
(ii) an cháin bhreise ab iníoctha dá mba rud é nach ndearnadh an asbhaint sin.
(2) I gcás ina seirbheálfar fógra ar dhuine freagrach faoi fho-alt (1) den alt seo—
(a) féadfaidh an duine, má éilíonn sé go mbaineann an asbhaint a shonraítear san fhógra le gníomhaíocht dhíolmhaithe de réir brí fho-alt (2) d'alt 48 den Acht Airgeadais, 1963, a cheangal trí fhógra i scríbhinn a thabharfar do na Coimisinéirí Ioncaim laistigh den tréimhse cheithre lá dhéag ó sheirbheáil an fhógra, go ndéanfar an t-éileamh a tharchur chun na gCoimisinéirí Speisialta Cánach Ioncaim lena chinneadh,
(b) ar bheith caite don tréimhse sin, mura gceanglaítear aon éileamh den sórt sin a tharchur amhlaidh, nó, má cheanglaítear éileamh den sórt sin a tharchur amhlaidh, ar na Coimisinéirí Speisialta Cánach Ioncaim do dhéanamh cinneadh in aghaidh an éilimh, beidh an cháin bhreise a shonraítear san fhógra inghnóthaithe sa tslí chéanna agus leis na himeachtaí céanna agus bheadh dá mba rud é gur chuir an duine sonraí ar aghaidh, de réir na rialachán iomchuí, á thaispeáint go raibh an cháin sin dlite de.
(3) Féadfaidh fógra a sheirbheálfar faoi fho-alt (1) den alt seo baint le dhá mhí nó níos mó agus le dhá asbhaint nó níos mó in aon mhí áirithe.
Nós imeachta i gcás ina gceanglófar éileamh a tharchur chun na gCoimisinéirí Speisialta Cánach Ioncaim.
40.—(1) Beidh éifeacht ag na forálacha seo a leanas maidir le héilimh a cheanglófar a tharchur chun na gCoimisinéirí Speisialta Cánach Ioncaim faoi mhír (a) d'fho-alt (2) d'alt 54 den Acht Airgeadais, 1963, nó faoi mhír (a) d'fho-alt (2) d'alt 39 den Acht seo:
(a) déanfaidh na Coimisinéirí Speisialta Cánach Ioncaim ó am go ham tráthanna agus áiteanna a cheapadh le haghaidh éilimh a éisteacht agus tabharfaidh Cléireach na gCoimisinéirí Speisialta fógra i dtaobh na dtráthanna agus na n-áiteanna sin do na Coimisinéirí Ioncaim;
(b) tabharfaidh na Coimisinéirí Ioncaim fógra i scríbhinn do gach duine (seachas duine ar déileáladh lena éileamh mar éileamh arna chinneadh de réir fho-alt (2) den alt seo) a mbeidh fógra éilimh tugtha aige i dtaobh an trátha agus na háite a bheidh ceaptha le haghaidh a éileamh a éisteacht;
(c) féadfaidh Coimisinéir Speisialta amháin éileamh a éisteacht agus a chinneadh;
(d) má fhaillíonn nó má dhiúltaíonn duine a mbeidh fógra éilimh tugtha aige teacht i láthair os comhair na gCoimisinéirí Speisialta an tráth agus san áit a ceapadh chun éilimh a éisteacht, déileálfar leis an éileamh ionann agus dá mba rud é gur thug na Coimisinéirí Speisialta Cánach Ioncaim cinneadh ina choinne an tráth a bhí ceaptha amhlaidh;
(e) má shuítear trí iarratas i scríbhinn chun sástacht na gCoimisinéirí Speisialta Cánach Ioncaim gur coisceadh duine ar bith mar gheall ar asláithreacht, breoiteacht nó cúis réasúnach eile ó fhógra éilimh a thabhairt i dtráth cuí nó ó bheith i láthair ag éisteacht an éilimh an lá a bhí socair chuige sin, féadfaidh siad an tréimhse le haghaidh fógra éilimh a fhadú nó éisteacht a éilimh a iarchur go ceann cibé tréimhse réasúnaí is dóigh leo is gá nó féadfaidh siad a cheadú go bhféadfaidh aon ghníomhaire a bheidh údaraithe thar a cheann an t-éileamh a dhéanamh;
(f) féadfaidh cigire cánach nó cibé oifigeach eile a cheapfaidh na Coimisinéirí Ioncaim chuige sin bheith i láthair ag gach éisteacht ar éileamh agus beidh sé i dteideal—
(i) bheidh i láthair an t-am go léir a bheith an éisteacht ar siúl agus nuair a chinnfear an t-éileamh,
(ii) aon fhianaise dhleathach i gcoinne an éilimh a thabhairt ar aird, agus
(iii) cúiseanna a lua in aghaidh an éilimh;
(g) tabharfaidh na Coimisinéirí Speisialta Cánach Ioncaim cead d'aon abhcóide nó aturnae pléadáil os a gcomhair thar ceann an éilitheora nó thar ceann na gCoimisinéirí Ioncaim, viva voce nó i scríbhinn, agus éistfidh siad aon chuntasóir, is duine lenar glacadh mar chomhalta de chumann corpraithe cuntasóirí;
(h) más dóigh leis na Coimisinéirí Speisialta Cánach Ioncaim a éistfidh an t-éileamh, nó más dóigh le tromlach de na Coimisinéirí sin, de dhroim an t-éilitheoir a scrúdú faoi mhionn nó faoi dhearbhasc, nó de thoradh aon fhianaise dleathaí, gur éileamh cóir an t-éileamh, cinnfidh siad i bhfabhar an éilimh ach in aon chás eile cinnfidh siad in aghaidh an éilimh;
(i) i gcás ina mbeidh na Coimisinéirí Speisialta Cánach Ioncaim tar éis aird a thabhairt ar éileamh agus, tar éis dóibh argóint ar an éileamh a éisteacht, go mbeidh siad tar éis a gcinneadh a iarchur d'fhonn an argóint a bhreithniú nó d'fhonn caoi a thabhairt don éilitheoir tuilleadh fianaise nó argóna a chur faoina mbráid i scríbhinn, féadfaidh na Coimisinéirí Speisialta, mura dóigh leo gur gá éisteacht eile, a chur faoi deara go gcuirfear a gcinneadh leis an bpost go dtí an t-éilitheoir agus go dtí na Coimisinéirí Ioncaim;
(j) i gcás ina mbeidh na Coimisinéirí Speisialta tar éis éileamh a chinneadh, beidh a gcinneadh ina chinneadh críochnaitheach dochloíte, ach amháin go mbeidh feidhm, le haon mhodhnuithe is gá, ag na forálacha de na hAchtanna Cánach Ioncaim a bhaineann le hathéisteacht achomhairc agus le cás a shonrú le haghaidh tuairim na hArd-Chúirte ar phonc dlí, sa tslí chéanna agus bheadh feidhm acu i gcás achomhairc i gcoinne measúnachta i leith cánach ioncaim.
(2) Má rinne duine éileamh faoi mhír (a) d'fho-alt (2) d'alt 39 den Acht seo agus tráth ar bith roimh an tráth a bheidh ceaptha le haghaidh éisteacht a éilimh ag na Coimisinéirí Speisialta Cánach Ioncaim, go gcuirfidh seisean nó duine ag gníomhú thar a cheann maidir leis an éileamh in iúl do na Coimisinéirí Ioncaim, i scríbhinn, nach dteastaíonn uaidh dul ar aghaidh lena éileamh, déileálfar leis an éileamh ionann agus dá mba rud é go ndearna na Coimisinéirí Speisialta Cánach Ioncaim cinneadh ina choinne ar an dáta a chuir sé é sin in iúl do na Coimisinéirí Ioncaim.
CUID VII.
Brabúis nó Gnóchan ó Dhéileáil i d Talamh nó ón a Fhorbair: Cáin ioncaim agus forcháin.
Léiriú (Cuid VII).
41.—(1) Sa chuid seo den Acht seo, ach amháin mar a n-éilíonn an comhthéacs a mhalairt—
ciallaíonn “rialú”, maidir le comhlacht corpraithe, cumhacht duine chun a áirithiú, trí scaireanna a shealbhú nó cumhacht vótála a bheith aige sa chomhlacht corpraithe sin nó maidir leis nó in aon chomhlacht corpraithe eile nó maidir leis, nó de bhua aon chumhachtaí a thugtar leis na hairteagail chomhlachais nó le haon doiciméad eile ag rialáil an chomhlachta chorpraithe sin nó aon chomhlachta chorpraithe eile, go stiúrfar cúrsaí an chomhlachta chorpraithe chéadluaite de réir mar a theastaíonn ón duine sin agus, maidir le comhpháirtíocht, ciallaíonn sé an ceart chun scair is mó ná leath sócmhainní, nó is mó ná leath ioncaim, na comhpháirtíochta;
ciallaíonn “forbhairt”, maidir le haon talamh, aon fhoirgneamh ar an talamh a fhoirgniú, a scartáil, a mhéadú, a athrú nó a athfhoirgniú nó aon oibríocht innealltóireachta nó oibríocht eile a dhéanamh i dtalamh, ar thalamh, thar talamh nó faoi thalamh d'fhonn é a oiriúnú le haghaidh úsáide is athrú ábhartha; agus forléireofar dá réir sin “forbhairt” ar feadh a réime;
folaíonn “talamh” aon leas i dtalamh;
ciallaíonn “margadh-Juach”, maidir le haon mhaoin, an praghas a mbeadh súil réasúnach leis a rachadh an mhaoin sin dá ndíolfaí í ar an margadh oscailte;
tá le “stoc trádála” an bhrí chéanna atá le “trading stock” i Riail 19 de na Rialacha is infheidhmithe maidir le Cásanna I agus II de Sceideal D;
aon tagairt do leas i dtalamh a dhiúscairt folaíonn sí tagairt do leas a bhunú agus aon tagairt do leas a fháil i dtalamh folaíonn sí tagairt do leas a fháil a scoirfidh ar an bhfáil;
aon tagairt do phraghas nó do chomaoin maidir le leas i dtalamh a fháil nó a dhiúscairt déanfar, i gcás ina ndeonófar léas, í a fhorléiriú mar thagairt don fhíneáil, don phréimh nó don tsuim dá samhail is iníoctha i leith deonú an léasa.
(2) Chun críocha na Coda seo den Acht seo—
(a) aon tíolacadh nó aistriú ar mhodh urrúis a dhéanfar ar aon leas in aon talamh nó aon léas ar thalamh a dheonófar, ar cíos arb é an t-aon chomaoin airgid amháin é, ní mheasfar go bhfuil ar áireamh ann leas i dtalamh a fháil nó a dhiúscairt, agus
(b) aon rogha nó ceart eile chun aon leas in aon talamh a fháil nó a dhiúscairt measfar gur leas sa talamh é,
(3) (a) Ceist ar bith i dtaobh baint a bheith ag duine le duine eile déanfar chun críche na Coda seo den Acht seo í a chinneadh de réir na míreanna seo a leanas den fho-alt seo, agus aon fhoráil go bhfuil baint ag duine amháin le duine eile glacfar leis go gciallaíonn sé go bhfuil baint acu lena chéile.
(b) Tá baint ag duine le pearsa aonair más é an duine sin fearchéile nó banchéile na pearsan aonair, nó más duine gaoil é, nó más fearchéile nó banchéile duine gaoil é leis an bpearsa aonair nó le fearchéile nó le banchéile na pearsan aonair.
(c) Tá baint ag duine, ina cháil mar iontaobhaí comhshocraíochta, le haon phearsa aonair is socraitheoir maidir leis an gcomhshocraíocht, agus le haon duine a bhfuil baint aige le pearsa aonair den sórt sin.
(d) Tá baint ag duine le haon duine lena bhfuil sé i gcomhpháirtíocht, agus le fearchéile nó le banchéile nó le duine gaoil aon phearsan aonair lena bhfuil sé i gcomhpháirtíocht.
(e) Tá baint ag cuideachta le cuideachta eile—
(i) más ag an duine céanna atá rialú an dá chuideachta nó más ag duine amháin atá rialú cheann acu agus gur'b ag daoine a bhfuil baint acu leis atá rialú ar an gceann eile nó gurb aige féin agus ag daoine a bhfuil baint acu leis atá rialú ar an gceann eile; nó
(ii) más ag grúpa beirte nó níos mó daoine atá rialú gach cuideachta, agus gurb iad na daoine céanna atá sna grúpaí nó go bhféadfaí a mheas gurb iad na daoine céanna atá iontú trí dhuine i gceachtar grúpa a áireamh (i gcás amháin nó níos mó) mar dhuine a bhfuil duine lena bhfuil baint aige curtha ina ionad.
(f) Tá baint ag cuideachta le duine eile, más ag an duine sin atá rialú uirthi nó más ag an duine sin agus ag daoine a bhfuil baint acu leis an duine sin, i dteannta a chéile atá rialú uirthi
(g) Aon bheirt daoine nó níos mó a bheidh ag gníomhú i dteannta a chéile chun rialú cuideachta a fháil nó a fheidhmiú áireofar iad maidir leis an gcuideachta sin mar dhaoine a bhfuil baint acu lena chéile agus le haon duine a bheidh ag gníomhú ar threoracha aon duine áirithe acu chun rialú ar an gcuideachta a fháil nó a fheidhmiú.
(h) San fho-alt seo—
folaíonn “cuideachta” aon chomhlacht corpraithe;
ciallaíonn “gaol” deartháir, deirfiúr, sinsear nó dírshliochtach;
folaíonn “socraíocht” aon diúscairt, iontaobhas, cúnant comhaontú nó comhshocraíocht agus aon aistriú ar airgead nó ar mhaoin eile nó ar aon cheart chun airgid nó chun maoine eile;
folaíonn “socraitheoir” maidir le socraíocht, aon duine a rinne an tsocraíocht nó a ghabh intí, go díreach nó go neamhdhíreach, agus go sonrach (ach gan dochar do ghinearáltacht na bhfocal roimhe seo den mhíniú seo) folaíonn sé aon duine a sholáthraigh airgead nó a ghaibh air féin airgead a sholáthar, go díreach nó go neamhdhíreach, chun críche na socraíochta, nó a rinne comhshocraíocht chomharaíochta le haon duine eile go ndéanfadh an duine eile sin an tsocraíocht nó go ngabhfadh sé inti.
(4) Beidh éifeacht ag forálacha na Coda seo den Acht seo d'ainneoin aon ní atá i Sceideal A nó sna forálacha is infheidhmithe maidir leis an Sceideal sin nó i gCuid IX den Acht Airgeadais, 1963.
Muirear faoi Sceideal D a leathnú chun baint le brabúis áirithe ó dhéileáil i dtalamh nó ó fhorbairt talún.
42.—(1) Gan dochar d'aon fhoráil eile de na hAchtanna Cánach Ioncaim faoina mbeidh cáin le muirearú faoi Sceideal D, déanfar, faoi réim agus de réir forálacha an ailt seo agus na n-alt ina dhiaidh seo den Chuid seo den Acht seo, cáin faoin Sceideal sin a mhuirearú maidir leis na sochair nó an gnóchan uile a éireoidh nó a fhaibhreoidh ó aon ghnó ag déileáil i dtalamh nó ag forbhairt talún.
(2) Gan dochar do ghinearáltacht na habairte “déileáil i dtalamh nó ag forbhairt talún”, measfar gnó ag déileáil i dtalamh nó ag forbairt talún a bheith á sheoladh i gcás ina ndéanfaidh duine ag a mbeidh leas in aon talamh—
(a) an leas sin, nó leas a dhíorthaíonn uaidh, a dhiúscairt, tar éis dó féin nó duine a bhfuil baint aige leis an talamh a fhorbairt nó a áirithiú go ndéanfar í a fhorbairt nó dul faoi aon oibleagáid chun an talamh a fhorbairt nó a áirithiú go ndéanfar í a fhorbairt,
(b) an leas sin, nó leas a dhíorthíonn uaidh, a dhiúscairt agus go mbeidh an duine ar chuige a rinneadh an diúscairt nó duine a bhfuil baint aige leis an duine sin, tráth na diúscartha nó roimhe sin, tar éis conradh (seachas conradh a mbeidh na Coimisinéirí Ioncaim nó, ar achomharc, na Coimisinéirí Speisialta, sásta in a thaobh) nach raibh aon eolas ag an diúscróir i dtaobh é a bheith ann, agus nach raibh aon chúis aige lena cheapadh go raibh) a dhéanamh chun an talamh a fhorbairt, nó go mbeidh an diúscairt faoi réir aon choinníll maidir le forbairt na talún nó go ndéanfar é de bhun aon chomhshocraíochta i leith forbairt na talún,
(c) leas a dhíorthaíonn ón leas sin a dhiúscairt i gcúinsí go mbeadh, ar leithligh ón alt, an chomaoin i leith na diúscartha le cur i gcuntas mar fháltas trádála ó thrádáil a bheadh á seoladh aige dá mba í an chomaoin í i leith diúscairt an leasa iomláin a fuair sé; nó
(d) aon cheart maidir le forbairt na talún a dheonú d'aon duine ar chomaoin luachmhar seachas íocaíocht lena mbaineann alt 88 den Acht Airgeadais, 1963.
Gach tagairt san fho-alt seo do leas in aon talamh a dhiúscairt nó d'fhorbairt aon talún folaíonn sí tagairt do leas in aon chuid den talamh sin a dhiúscairt nó d'aon chuid den talamh sin a fhorbairt.
(3) I gcás ina ndéanfaidh duine, tar éis dó leas in aon talamh a fháil, iomlán an leasa sin a dhiúscairt tar éis dó aon fhoirgneamh a fhoirgniú, a athfhoirgniú, a mhéadú nó a athrú ar an talamh, measfar, d'ainneoin aon ní i mír (a) d'fho-alt (2) den alt seo, nach i gcúrsa gnó ag déileáil i dtalamh nó ag forbairt talún a seoladh a ghníomhaíochtaí maidir leis an talamh, i gcás—
(a) nach mbeadh sé le háireamh maidir leis an duine, dá ndéanfaí neamhshuim de na gníomhaíochtaí sin, gur sheol sé, aon tráth laistigh de thrí bliana roimh dháta na diúscartha sin, gnó ag déileáil i dtalamh nó ag forbairt talún, agus
(b) gurb amhlaidh—
(i) i gcás inar foirgníodh nó inar athfhoirgníodh an foirgneamh, nár ghiorra ná sé bliana an tréimhse ón tráth a críochnaíodh an foirgniú nó an t-athfhoirgniú go dtí an tráth a diúscraíodh an leas agus gurbh é an duine aon-áititheoir an fhoirgnimh i gcaitheamh iomlán na tréimhse sin, nó
(ii) i gcás inar pearsa aonair an duine, gur deimhin leis na Coimisinéirí Ioncaim, nó ar achomharc, leis na Coimisinéirí Speisialta, go ndearnadh an foirgneamh a fhoirgniú, a athfhoirgniú, a mhéadú nó a athrú chun a áitithe go heisiatach aige mar aon-teaghais nó mar phríomh-theagais dó féin agus go raibh sé áitithe amhlaidh iarbhír ar ar feadh iomlán na tréimhse go substainteach ón tráth a críochnaíodh an foirgniú, an t-athfhoirgniú, an méadú nó an t-athrú go dtí an tráth a diúscraíodh an leas, nó
(iii) gur deimhin leis na Coimisinéirí Ioncaim, nó ar achomharc, leis na Coimisinéirí Speisialta, gur foirgníodh nó gur athfhoirgníodh an foirgneamh chun a áitithe go heisiatach ag an duine mar theach feirme nó foirgneamh feirme chun an talamh a oibriú mar fheirm agus go raibh sé áitithe amhlaidh iarbhír ar feadh iomlán na tréimhse go substainteach ón tráth a críochnaíodh an foirgniú nó an t-athfhoirgniú go dtí an tráth a diúscraíodh an leas, nó
(iv) i gcás inar athfhoirgníodh, inar méadaíodh nó inar athraíodh an foirgneamh, ar feadh tréimhse nár ghiorra ná sé bliana roimh an tráth a críochnaíodh an t-athfhoirgniú, an méadú nó an t-athrú nach raibh aon chuid den fhoirgneamh áitithe ar shlí seachas ag an duine nó duine de thuistí an duine nó ag duine clainne leis an duine,
agus, chun críocha fhomhír (ii) de mhír (b) den fho-alt seo, measfar an foirgneamh a bheith áitithe go heisiatach ag pearsa aonair mar theagais aige i gcás ina bhfuil sé áitithe go formhór aige féin, ag duine dá thuistí nó ag duine clainne leis mar theagais agus nach bhfuil aon chuid de áitithe chun críocha trádála ach go bhfuil cuid de áitithe chun críocha gairme.
(4) (a) Measfar gur trádáil laistigh de Sceideal D, nó de réir mar bheidh gur cuid de thrádáil den sórt sin gnó ag déileáil i dtalamh nó ag forbairt talún agus déanfar cáin i leith na mbrabús nó an ghnóchain uaidh a mhuirearú dá réir sin faoi Chás I den Sceideal sin D i gcás ina mbeadh sé le meas, ar leithligh ón alt seo, gur trádáil den sórt sin nó cuid de thrádáil den sórt sin an gnó dá mba éard gach diúscairt ar leas i dtalamh a rinneadh i gcúrsa an ghnó diúscairt ar an leas iomlán sa talamh a fuair an duine a bhí ag seoladh an ghnó agus gur i gcúrsa an ghnó a fuair sé an leas sin agus, i gcás freisin, ar leithligh ón alt seo, inarb éard é an gnó trádáil den sórt sin nó cuid de thrádáil den sórt sin.
(b) In aon chás eile déanfar cáin i leith na mbrabús nó an ghnóchain ag déileáil i dtalamh nó ag forbairt talún a mhuirearú faoi Chás VI de Sceideal D.
Brabúis nó gnóchan ó dhéileáil i dtalamh nó ó fhorbairt talún a ríomh faoi Chás I de Sceideal D.
43.—(1) I gcás inarb éard, nó ina bhfuil sé le meas gurb éard, gnó ag déileáil i dtalamh nó ag forbairt talún trádáil laistigh de Sceideal D nó cuid de thrádáil den sórt sin beidh, maidir le ríomh brabús nó gnóchain an ghnó, éifeacht, faoi réir forálacha fho-al (2) den alt seo, ag na rialacha agus na forálacha is infheidhmitht maidir le Cás I den Sceideal sin.
(2) (a) Aon chomaoin, seachas cíos nó méid a áirítear mar chíos faoi alt 86 den Acht Airgeadais, 1963, i leith leas i dtalamh nó i gcuid d'aon talamh a dhiúscairt, áireofar í mar chomaoin i leith stoc trádála a dhiúscairt agus cuirfear i gcuntas í dá réir sin mar fháltas trádála.
(b) Aon leas (dá ngairtear an t-uasleas ina dhiaidh seo san fho-alt seo) in aon talamh a theachtann an trádálaí agus a ndearna stoc trádála de chuid na trádála de leanfaidh sé i gcónaí de bheith ina stoc trádála den sórt sin agus measfar gurb é a luach aon tráth áirithe méid is comhionann leis an méid a chosain sé ar an trádálaí é a fháil lúide méid is comhionann leis an méid a chosain sé ar an trádálaí aon leas (dá ngairtear íosleas ina dhiaidh seo san fho-alt seo) a bhunú a bhfuil an t-uasleas tagtha chun bheith faoina réir.
(c) Chun críocha mhír (b) den fho-alt seo measfar, faoi réir míreanna (e) agus (f) den fho-alt seo, gurb é comhiomlán na méideanna seo a leanas an méid a chosain sé an t-uasleas a fháil, is é sin le rá:
(i) i gcás inar leas léasach an leas, méid aon fhíneála, préimhne nó suime eile dá shórt a d'íoc an trádálaí mar chomaoin i leith an léas a dheonú, nó, más trí shannadh a fuair sé an léas, an méid a d'íoc sé mar chomaoin i leith an tsannta;
(ii) i gcás inar leas léasach an leas, méid is comhionann leis an méid arbh é margadh-luach, tráth na fála, aon chíosa é a bhí forcoimeádta faoin léas;
(iii) i gcás nach leas léasach an leas, an méid a d'íoc an trádálaí i leith an leas a fháil mar aon le méid comhionann leis an méid arbh é margadhluach, tráth na fála, aon chíosa fheofheirme, cíosmhuirir, blianachta nó íocaíochta bliantúla eile é a bhí forcoimeádta nó muirearaithe ar an talamh;
(iv) an méid a d'íoc an trádálaí i modh caiteachais dlí agus caiteachais eile maidir leis an leas a fháil;
(v) i gcás ina bhfuil an trádálaí tar éis an talamh a fhorbairt, an méid caiteachais a chosain an fhorbairt air;
ach, i gcás ina bhfuil níos mó ná leas amháin sa talamh ag an trádálaí, ní chuirfear aon mhéid i gcuntas faoi fhomhír (v) den mhír seo ach amháin maidir leis an leas a bhfuil an leas eile nó na leasanna eile go léir faoina réir.
(d) Chun críocha mhír (b) den fho-alt seo, measfar gurbh é an costas a bhain don trádálaí ag bunú íosleasa—
(i) i gcás inar leas in iomlán na talún lena mbaineann an t-uasleas an t-íosleas, an bhreis atá ag an gcostas a bhain don trádálaí, arna ríomh de réir mhír (c) don fho-alt seo, ag fáil an uasleasa ar mhargadh-luach aon leas atá coimeádta aige, nó
(ii) i gcás inar leas i gcuid den talamh lena mbaineann an t-uasleas an t-íosleas, an méid atá de bhreis ag an gcion sin den chostas a bhain leis an uasleas a fháil is inchurtha i leith na coda sin ar mhargadhluach aon leasa sa chuid sin atá coimeádta aige.
Chun críocha fhomhír (ii) den mhír seo, tiocfar ar an gcion de chostas an uasleasa a fháil is inchurtha i leith coda den talamh lena mbaineann an leas sin trí gach ceann de na méideanna iomaí a meastar, faoi mhír (c) den alt seo, a chomhdhéanann costas an uasleasa sin a fháil a chionroinnt mar is cóir.
(e) I gcás inar ar shlí seachas ar chomaoin i modh airgid nó luach airgid a fuair an trádálaí an t-uasleas in aon talamh agus, go háirithe, i gcás inar faoi uacht nó faoi dhíthiomnacht nó i modh bronntanais a fuair sé an leas measfar, chun críocha mhír (c) den fho-alt seo, go bhfuair sé an leas ar chomaoin comhionann le margadh-luach an leasa an tráth a fuair sé é.
(f) Déanfar costas an uasleasa a fháil a ríomh de réir na bhforálacha sin roimhe seo den fho-alt seo d'ainneoin nach raibh an trádáil tosaithe tráth na fála nó nach raibh an leas leithreasaithe mar stoc trádála an uair sin; ach i gcás inar faide ná cúig bliana an tréimhse idir tráth an leasa a fháil agus tráth an leithreasaithe, measfar chun críocha na bhforálacha sin, gur cheannaigh an trádálaí an leas cúig bliana roimh thráth an leithreasaithe ar chomaoin comhionann lena mhargadh-luach an tráth sin.
Chun críocha na míre seo, gan dochar leithreasú ar leas i dtalamh mar stoc trádála tarlú ar shlí eile, beidh leithreasú den sórt sin ann ar aon ní acu seo a leanas tarlú—
(i) aon leas sa talamh, nó in aon chuid de, a dhiúscairt,
(ii) an trádálaí do chur in iúl go bhfuil sé ullamh ar aon leas sa talamh nó in aon chuid de a dhiúscairt,
(iii) tosú ar an talamh, nó ar aon chuid de, a fhorbairt, nó
(iv) an trádálaí nó duine a bhfuil baint aige leis do dhéanamh aon chomhshocraíochta chun forbairt a dhéanamh, nó chun a áirithiú go ndéanfar forbairt, ar an talamh nó ar aon chuid de.
(g) Beidh éifeacht ag riail 19 de na Rialacha is infheidhmithe maidir le Cásanna I agus II de Sceideal D ionann is dá bhfágfaí ar lár an fhoráil atá i mír (2) di maidir le cás ina bhfuil deireadh tagtha, mar gheall ar a bhás, le trádáil a bhí á seoladh ag pearsa aonair.
(h) Cuirfear i gcuntas mar fháltas trádála aon chomaoin (seachas íocaíocht lena mbaineann alt 88 den Acht Airgeadais, 1963) i leith an trádálaí do dheonú aon chirt maidir le forbairt aon talún.
(i) Maidir le haon talamh a bhfuil aon leas ann le háireamh mar stoc trádála—
(i) déanfar, ach amháin a mhéid a fhoráiltear leis na forálacha sin roimhe seo den fho-alt seo, neamhshuim d'aon chíos is iníoctha nó is inghlactha, agus
(ii) déanfar neamhshuim mar an gcéanna d'fháltais agus d'eisíocaíochtaí eile de bharr, nó is inchurtha i leith, áitiú nó úsáid na talún ag an trádálaí (seachas úsáid chun críocha na trádála) nó ag aon duine eile.
Brabúis nó gnóchan ó dhéileáil i dtalamh nó ó fhorbairt talún a ríomh faoi Chás VI de Sceideal D.
44.—I gcás gnó ag déileáil i dtalamh nó ag forbairt talún arb inmhuirir faoi Chás VI de Sceideal D cáin ar na brabúis nó an gnóchan uaidh, déanfar na brabúis nó an gnóchan a thiocfaidh in aon bhliain mheasúnachta d'aon leas i dtalamh a dhiúscairt a ríomh mar bheadh, faoi alt 43 den Acht seo, an céanna le ríomh chun críocha Chás I de Sceideal D dá mba thrádáil an gnó:
Ar choinníoll i gcás—
(a) maidir leis na brabúis nó an gnóchan a bhfuil duine inchurtha, faoi na forálacha sin roimhe seo den Chuid seo den Acht seo, faoi cháin ina leith faoin gCás sin VI d'aon bhliain mheasúnachta inar brabúis iad nó inar gnóchan é, go hiomlán, a tháinig d'idirbheart amháin a bhain le leas i dtalamh a dhiúscairt, agus
(b) dá ndéanfaí neamhshuim den idirbheart sin, nach mbeadh sé le meas maidir leis an duine sin gur sheol sé, aon tráth laistigh de thrí bliana roimh an idirbheart, gnó ag déileáil i dtalamh nó ag forbairt talún,
go ndéanfar neamhshuim den mhéid sin de na brabúis nó den ghnó sin nach mó ná míle cúig céad punt.
Leasanna i dtalamh a aistriú idir daoine áirithe atá i gcomhlachas le chéile.
45.—(1) Chun críocha measúnachta d'aon bhliain dar tosach an 6ú lá d'Aibreán, 1965, nó aon 6ú lá d'Aibreán dá éis sin, i gcás ina ndéanfaidh aon duine aon leas i dtalamh a dhiúscairt agus—
(a) gur comhlacht daoine ar a bhfuil rialú ag an diúscróir an duine chun a ndéanfar an diúscairt (dá ngairtear an t-aistrí anseo ina dhiaidh seo) nó gur comhlacht daoine ar a bhfuil rialú ag an aistrí an diúscróir nó gur comhlachtaí daoine an diúscróir agus an t-aistrí agus go bhfuil rialú ag duine éigin eile orthu araon;
(b) go ndiúscrófar an leas ar phraghas is mó ná a mhargadhluach; agus
(c) i ndáil leis an bpraghas—
(i) nach bhfuil sé le cur i gcuntas, maidir leis an diúscróir, le linn ríomh a bheith á dhéanamh chun críocha cánach ar na brabúis nó an gnóchan ó ghnó ag déileáil i dtalamh nó ag forbairt talún nó ó thrádáil arb éard í nó ar cuid di gnó den sórt sin, ach
(ii) go bhfuil sé le cur i gcuntas amhlaidh maidir leis an aistrí,
measfar chun críocha cánach go bhfuair an t-aistrí an leas ar phraghas comhionann lena mhargadh-luach an tráth a fuair sé é.
(2) Chun críocha measúnachta d'aon bhliain dar tosach an 6ú lá d'Aibreán, 1965, nó aon 6ú lá d'Aibreán dá éis sin, i gcás ina ndéanfaidh aon duine leas i dtalamh a dhiúscairt agus;
(a) gur comhlacht daoine ar a bhfuil rialú ag an diúscróir an duine chun a ndéanfar an diúscairt (dá ngairtear an t-aistrí anseo ina dhiaidh seo) nó gur comhlacht daoine ar a bhfuil rialú ag an aistrí an diúscróir nó gur comhlachtaí daoine an diúscróir agus an t-aistrí agus go bhfuil rialú ag duine éigin eile orthu araon—
(b) go ndiúscrófar an leas ar phraghas is lú ná a mhargadhluach, agus
(c) i ndáil leis an bpraghas—
(i) nach bhfuil sé le cur i gcuntas, maidir leis an aistrí, le linn ríomh a bheith á dhéanamh chun críocha cánach ar na brabúis nó an gnóchan ó ghnó ag déileáil i dtalamh nó ag forbairt talún nó ó thrádáil arb éard í nó ar cuid di gnó den sórt sin, ach
(ii) go bhfuil sé le cur i gcuntas amhlaidh maidir leis an diúscróir,
measfar chun críocha cánach go ndearna an diúscróir an leas a dhiúscairt ar phraghas comhionann lena mhargadh-luach an tráth a rinne an diúscróir é a dhiúscairt.
(3) San alt seo folaíonn “comhlacht daoine” comhpháirtíocht.
Muirearófar cáin faoi Chás VI de Sceideal D maidir le scaireanna áirithe a dhíol.
46.—(1) I gcás inarb éard gníomhaíochtaí nó cuid de ghníomhaíochtaí cuideachta foirgneamh a thógáil nó a áirithiú go dtógfar é agus tar éis an tógáil a bheith tosaithe agus tráth nach déanaí ná sé bliana tar éis a chríochnaithe go ndíolfar scaireanna sa chuideachta le duine ag a bhfuil, nó ag a mbeidh de dhroim an díola, rialú ar an gcuideachta, agus ar leith ón alt seo, nach fáltas de ghné ioncaim i lámha an díoltóra an chomaoin i leith an díola, measfar, má chomhlíontar na coinníollacha i bhfo-alt (2) den alt seo, gurb ioncam de chuid an díoltóra suas go dtí an méid a shonraítear i bhfo-alt (5) den alt seo an chomaoin, agus beidh sí inmhuirir faoi Chás VI de Sceideal D dá réir sin.
(2) Is iad na coinníollacha dá dtagraítear i bhfo-alt (1) den alt seo—
(a) go ndíolfar na scaireanna an 11ú lá de Bhealtaine, 1965, nó dá éis sin;
(b) go mbeidh (go díreach nó go neamhdhíreach) leas ag an gcuideachta, tráth an díola, san fhoirgneamh agus gur cúigiú cuid nó níos mó de ghlansócmhainní na cuideachta luach an leasa agus aon leasa a bheidh ag an gcuideachta amhlaidh an tráth sin in aon fhoirgneamh eile (nach foirgneamh a críochnaíodh níos mó ná sé bliana roimh an tráth sin ná foirgneamh nach bhfuil an coinníoll a shonraítear i mír (c) den fho-alt seo comhlíonta maidir leis a thóg an chuideachta nó ar áirithigh an chuideachta go dtógfaí é;
(c) ar fhógra chuige sin a bheith seirbheáilte uirthi ag an gcigire cánach, nach mbeidh an chuideachta tar éis a shuíomh, laistigh de lá agus fiche tar éis dáta an fhógra nó laistigh de cibé am breise a cheadaigh na Coimisinéirí Ioncaim, gur stoc trádála de chuid trádála atá á seoladh aici an leas sin agus go ndearna sí nó go ndéanfaidh sí é a dhiúscairt i ngnáthchúrsa na trádála sin.
(3) Ní bheidh feidhm ag fo-alt (1) den alt seo—
(a) má dhéanann duine nó daoine na scaireanna sa chuideachta a dhíol le cuideachta eile agus go bhfuil na scaireanna i ngach cuideachta acu sin ar teachtadh (go díreach nó go neamhdhíreach) ag an duine céanna nó ag na daoine céanna sa chomhréir chéanna, nó
(b) má dhíolann cuideachta amháin na scaireanna le cuideachta eile agus go bhfuil na scaireanna i ngach cuideachta acu ar teachtadh (go díreach nó go neamhdhíreach) ag an duine céanna nó ag na daoine céanna sa chomhréir chéanna,
agus beidh aird i ngach cás ar aon difear idir na scaireanna nó idir na cearta a ghabhann leo.
(4) I gcás ina dtarlóidh roimh an díol scaireanna a luaitear i bhfo-alt (1) den alt seo go mbeidh an chuideachta—
(a) tar éis a leas san fhoirgneamh, nó leas a dhíorthaíonn ón leas sin, a dhiúscairt chun an duine arb é ceannaitheoir na scaireanna é, nó chun cuideachta ag a bhfuil baint leis an gceannaitheoir, nó
(b) tar éis aon leas san fhoirgneamh a dhiúscairt chun nó i bhfabhar aon duine, agus go bhfaighidh ceannaitheoir na scaireanna, nó cuideachta ag a bhfuil baint leis an gceannaitheoir, an leas roimh an díol nó tar éis an díola de bhun comhshocraíochtaí arna ndéanamh tráth nach déanaí ná tráth an díola,
beidh feidhm ag fo-alt (1) den alt seo ionann is dá mbeadh an leas a diúscraíodh dílsithe fós féin don chuideachta chéadluaite tráth na scaireanna a dhíol agus nárbh shócmhainní de chuid na cuideachta aon sócmhainní de chuid na cuideachta comhionann leis an gcomaoin i leith an leas a dhiúscairt.
(5) Is é méid a mbeidh sé le meas faoi fho-alt (1) den alt seo gurb ioncam de chuid an díoltóra é an chionúireacht iomchuí den mhéid (más ann) de bhrabúis nó de ghnóchan na cuideachta ab inmhuirir i leith cánach a bheadh ann dá mba stoc trádála le trádáil a bhí á seoladh ag an gcuideachta an leas dá dtagraítear i mír (b) agus i mír (c) d'fho-alt (2) den alt seo (nó gach leas den sórt sin i gcás níos mó ná leas amháin a bheith ann) agus dá ndíolfaí an leas nó na leasanna sin an tráth sin ar chomaoin comhionann leis an méid seo a leanas, is é sin le rá, méid na comaoine cuí i leith na scaireanna eisithe go léir sa chuideachta—
(a) lúide aon bhreis a bhí ag margadh-luach sócmhainní na cuideachta ar an leas nó na leasanna sin thar dhliteanais chomhiomlána na cuideachta tráth an díola, nó
(b) móide aon bhreis a bhí ag na dliteanais chomhiomlána sin ar an margadh luach sin:
Ar choinníoll nach measfar, chun críocha an fho-ailt seo agus an fho-ailt díreach ina dhiaidh seo, margadh-luach cháilmheas ghnó na cuideachta a bheith níos mó ná trí oiread mheán-ioncam na cuideachta ar feadh bliana amháin (arna ríomh chun críocha cánach) sna trí bliana díreach roimh thráth na scaireanna a dhíol nó, más giorra ná sin de thréimhse an chuideachta ann, sa tréimhse sin.
(6) Chun críocha an ailt seo, is í an chomaoin chuí i leith na scaireanna eisithe uile i gcuideachta an chomaoin iarbhír i leith an díol scaireanna a luaitear i bhfo-alt (1) den alt seo móide (murarbh é díol na scaireanna eisithe go léir an díol sin) an chomhréir idir an méid iomlán scaireanna eisithe agus an méid scaireanna a díoladh:
Ar choinníoll go measfar, chun críocha an ailt seo, i gcás nach den ghné chéanna scaireanna eisithe uile na cuideachta nó nach iad na cearta céanna a ghabhann leo go léir agus nár díoladh na scaireanna uile den díol sin, gurb í an chomaoin chuí i leith na scaireanna eisithe uile sa chuideachta an tsuim ab ionann, an tráth a díoladh na scaireanna, agus margadh-luach an leasa nó na leasanna uile a luaitear i bhfo-alt (5) den alt seo, lúide nó, de réir mar a dhlíonn an cás, móide an bhreis a luaitear i mír (a) nó i mír (b) d'fho-alt (5) den alt seo.
(7) Chun críocha fho-alt (5) den alt seo, is í an chomhréir iomchuí, maidir le haon díol scaireanna, an chomhréir idir an gcomaoin iarbhír i leith an díola sin agus an chomaoin chuí i leith na scaireanna eisithe uile sa chuideachta, ar shlí, ámh, gurb í an chomhréir iomchuí, i gcás ina bhfuil éifeacht ag an bhfo-alt sin roimhe seo, cibé comhréir is cóir ag féachaint do líon agus do ghné na scaireanna a díoladh agus do na cearta a ghabhann leo, i gcomparáid le líon agus gné na scaireanna eisithe uile sa chuideachta agus do na cearta nó na cearta éagsúla a ghabhann leo.
(8) Beidh aon cháin inghnóthaithe ón gcuideachta is inmhuirir ar an díoltóir de bhua na bhforálacha sin roimhe seo agus nach mbeidh íoctha aige, agus i gcás inar pearsa aonair an díoltóir measfar chun críocha an fho-ailt seo gurb í an chuid is airde dá ioncam an méid a measfar (de bhua fho-alt (1) den alt seo) gurb ioncam dá chuid é.
(9) I gcás ina ndéanfaí, de dhroim scaireanna a dhíol, a mheas, faoi fho-alt (1) den alt seo, gurbh ioncam de chuid an díoltóra aon mhéid áirithe dá gcomhlíonfaí an coinníoll a shonraítear i mír (c) d'fho-alt (2) den alt seo, agus go mbeidh aon leas i bhfoirgneamh den sórt a luaitear i mír (b) den fho-alt sin (2) ar teachtadh fós féin ag an gcuideachta lá cothrom sé bliana ó lá an díola, ansin, measfar go bhfuair an chuideachta a chóimhéid d'ioncam an lá cothrom sé bliana sin agus beidh sí inmhuirir faoi Chás VI de Sceideal D dá réir sin.
(10) Má tharlaíonn, tar éis na scaireanna a dhíol, go bhfaibhreoidh aon fháltais chun na cuideachta ó leas i bhfoirgneamh a dhiúscairt i gcúrsa gnó ag déileáil i dtalamh nó ag forbairt talún is leas a bhí ag an gcuideachta an tráth a díoladh na scaireanna agus a ndearnadh an brabús a d'éireodh ar na scaireanna sin a dhiúscairt a chur i gcuntas ina leith nuair a bhíothas ag ríomh an méid ioncaim ab inmhuirir i leith cánach faoi threoir an díola faoi na forálacha sin roimhe seo den alt seo, déanfar neamhshuim de na fáltais chun críocha cánach ioncaim más cóir agus a mhéid is cóir sin a dhéanamh ag féachaint d'aon cháin a muirearaíodh faoi na forálacha sin.
(11) I gcás ina bhfuil cuideachta tar éis foirgneamh a fhoirgniú, nó tar éis tosú ar fhoirgneamh a fhoirgniú, ar thalamh ina bhfuil leas ag cuideachta lena bhfuil baint ag an gcuideachta sin agus go bhfaighidh duine rialú ar an gcéad chuideachta tar éis an foirgniú a bheith tosaithe agus tráth nach déanaí ná sé bliana tar éis é a chríochnú, ansin, maidir le scaireanna sa chuideachta ag a bhfuil leas sa talamh a dhíol leis an duine sin (cibé acu roimh an duine sin d'fháil rialú ar an gcéad chuideachta nó dá éis sin a rinneadh), beidh feidhm ag na fo-ailt sin roimhe seo mar atá feidhm acu maidir le cuideachta den sórt a luaitear iontu ach amháin tagairtí do leas sa talamh a chur in ionad tagairtí do leas san fhoirgneamh.
(12) I gcás ina bhfoirceannfar cuideachta nach seolann trádáil ach arb iad a gníomhaíochtaí nó cuid dá gníomhaíochtaí foirgneamh a fhoirgniú nó a áirithiú go bhfoirgneofaí foirgneamh agus go dtarlóidh tosú an fhoirceannta tráth tar éis an foirgniú a bheith tosaithe agus tráth nach déanaí ná sé bliana tar éis é a chríochnú, ansin, má bhí (díreach nó neamhdhíreach) leas ag an gcuideachta san fhoirgneamh díreach roimh an tráth sin, measfar, chun críocha cánach ioncaim, go bhfuair an chuideachta, díreach roimh an tráth sin, brabúis neamhchánaithe, is inmhuirir faoi Chás VI de Sceideal D, ar cóimhéid leis an méid (más ann) brabús nó gnóchain de chuid na cuideachta ab inmhuirir i leith cánach a d'éireodh dá mba rud é, i gcás inarbh stoc trádála trádáil a bhí á seoladh ag an gcuideachta an leas, go ndearnadh, díreach roimh an tráth sin, an leas a dhiúscairt i gcúrsa na trádála ar chomaoin ar cóimhéid lena mhargadh-luach an tráth sin.
(13) Chun críocha na bhfo-alt sin roimhe seo, measfar go bhfolaíonn foirgneamh neamhchríochnaithe an méid sin d'aon ábhair leis an gcuideachta is gá chun an foirgneamh a thógáil agus measfar go bhfolaíonn foirgneamh (críochnaithe nó neamhchríochnaithe) a láithreán.
(14) Chun críocha an ailt seo—
(a) forléireofar “scair” maidir le cuideachta nach bhfuil faoi theorainn scaireanna (cibé acu atá nó nach bhfuil scairchaipiteal aici) mar fhocal a fholaíonn tagairtí do leasanna an chomhalta sa chuideachta sa cháil sin is cuma cad é an sórt leas an leas sin, agus
(b) measfar gurb ionann agus scair a dhíol, na cearta a ghabhann le scair nó is cuid de scair a dhíol, amhail agus dá mba scaireanna ar leithligh na cearta a folaíodh sa díol agus na cearta nár folaíodh.
(15) I gcás ina measfar de bhua an ailt seo gurb ioncam de chuid an díoltóra an chomaoin i leith scaireanna a dhíol agus go mbeidh aon urrúis de chuid na cuideachta seachas scaireanna sa chuideachta folaithe sa díol ar phraghas de bhreis ar dhliteanas na cuideachta i leith na n-urrús, áireofar chun críocha an ailt seo gur cuid den chomaoin i leith na scaireanna a dhíol an bhreis.
Feidhm alt 46 maidir le scaireanna i gcuideachtaí sealbhaíochta a dhíol.
47.—(1) Faoi réir forálacha an ailt seo, i gcás—
(a) inarb é sórt cuideachta cuideachta (dá ngairtear an chéad chuideachta ina dhiaidh seo san alt seo) go mbeadh feidhm ag alt 46 den Acht seo dá ndíolfaí scaireanna sa chuideachta le duine ag a bhfuil, nó ag a mbeadh de dhroim an díola, rialú ar an gcuideachta;
(b) inar le cuideachta eile (dá ngairtear an dara cuideachta ina dhiaidh seo san alt seo) scaireanna sa chuideachta sin (go díreach nó trí ainmní);
(c) ina ndíolfar aon tráth (dá ngairtear an tráth iomchuí ina dhiaidh seo san alt seo) scaireanna sa dara cuideachta le duine ag a bhfuil, nó ag a mbeidh de dhroim an díola, rialú ar an gcéad chuideachta; agus
(d) gur scaireanna den ghné chéanna agus a thugann na cearta céanna na scaireanna eisithe uile sa dara cuideachta an tráth iomchuí,
measfar chun críocha an ailt sin 46, go ndearnadh an uimhir iomchuí scaireanna sa chéad chuideachta a dhíol an tráth iomchuí leis an duine a luaitear i mír (c) den fho-alt seo ag díoltóir na scaireanna a luaitear sa mhír sin ar chomaoin comhionann leis an méid a shonraítear i bhfo-alt (3) den alt seo.
(2) Chun críocha an fho-ailt sin roimhe seo, is í an uimhir iomchuí scaireanna sa chéad chuideachta an uimhir a gheofar tríd an uimhir iomlán scaireanna sa chéad chuideachta ba de chuid (mar a dúradh) an tráth iomchuí leis an dara cuideachta a iolrú ar an gcodán arb é a uimhreoir an uimhir scaireanna sa dara cuideachta a díoladh mar a luaitear i mír (c) den fho-alt sin agus arb é a ainmneoir an uimhir iomlán scaireanna eisithe sa dara cuideachta an tráth iomchuí.
(3) Is é an méid dá dtagraítear i bhfo-alt (1) den alt seo méid na comaoine i leith an díola a luaitear i mír (c) d'fho-alt (1) den alt seo—
(a) lúide an méid a gheofar trí aon bhreis a bheidh sa luach a shonraítear san fho-alt ina dhiaidh seo thar dhliteanais chomhiomlána an dara cuideachta an tráth iomchuí a iolrú ar an gcodán a shonraítear san fho-alt sin roimhe seo, nó
(b) móide an méid a gheofar trí aon bhreis a bheidh sna dliteanais sin thar an luach sin a iolrú ar an gcodán sin.
(4) Is é an luach dá dtagraítear san fho-alt sin roimhe seo an luach arb é, an tráth iomchuí, margadh-luach sócmhainní uile an dara cuideachta é seachas na scaireanna sa chéad chuideachta dá cuid (mar a dúradh) an tráth sin.
(5) I gcás ina dtarlóidh sna himthosca a thuairiscítear i míreanna (a) go (c) d'fho-alt (1) den alt seo, nach den ghné chéanna na scaireanna eisithe uile sa dara cuideachta, nó nach iad na cearta céanna a thugann siad go léir, an tráth iomchuí, beidh éifeacht ag na forálacha sin roimhe seo den alt seo ionann is dá bhfágfaí ar lár mír (d) d'fho-alt (1) agus dá gcuirfí in ionad an chodáin a shonraítear i bhfo-alt (2) cibé codán is codán cóir ag féachaint d'uimhir agus do ghné na scaireanna sa dara cuideachta a díoladh mar luaitear sa mhír sin (c) agus na cearta a ghabh leo, i gcomparáid le huimhir agus gné na scaireanna eisithe uile sa dara cuideachta an tráth iomchuí agus na cearta nó na cearta éagsúla a ghabh leo, agus aon tagairt don chodán chéadluaite a fhorléiriú dá réir sin.
(6) I gcás inár dtarlóidh, sna himthosca a thuairiscítear i míreanna (a) go (c) d'fho-alt (1) don alt seo—
(a) gur cuideachta den sórt a luaitear sa mhír sin (a) an dara cuideachta í féin, agus
(b) go bhfuil, nó go mbeidh de dhroim an díola, rialú ar an dara cuideachta ag an duine lena ndíolfar na scaireanna sa dara cuideachta,
beidh feidhm ag forálacha alt 46 den Acht seo agus ag na forálacha roimhe seo den alt seo, go huile.
(7) Más rud é, in ionad scaireanna sa dara cuideachta a dhíol mar a luaitear i mír (c) d'fho-alt (1) den alt seo, gurb iad na scaireanna a dhíolfar scaireanna i gcuideachta (dá ngairtear an chuideachta dheiridh ina dhiaidh seo san fho-alt seo) ag a bhfuil, trí shraith cuideachtaí, leas neamhdhíreach i scaireanna na chéad chuideachta, beidh feidhm ag na forálacha roimhe seo den alt seo agus iad modhnaithe mar is gá maidir le gach cuideachta (arb í an chéad chuideachta í nó an chuideachta dheiridh nó ceann den sraith cuideachtaí) ar a mbeidh, tráth an díola nó ar a mbeidh, de dhroim an díola, rialú ag an duine lena ndíolfar na scaireanna sa chuideachta.
Forálacha d'fhorlíonadh ar ailt 46 agus 47.
48.—(1) I gcás ina ndéanfar bearta cónasctha scaireanna i gcuideachta a dhíol tráthanna éagsúla leis an duine céanna agus go bhfaighidh an duine sin, de dhroim aon cheann de na díola seachas an chéad díol, rialú ar an gcuideachta, ansin, chun críocha cheachtar den dá alt roimhe seo, measfar aon díol níos luaithe ná an díol ar dá dhroim a gheobhaidh sé rialú (nach díol a rinneadh roimh an 11ú lá de Bhealtaine, 1965) a bheith arna dhéanamh tráth an díola sin.
(2) Chun críocha an fho-ailt sin roimhe seo measfar bearta scaireanna a bheith cónasctha más bearta scaireanna iad faoi seach de chuid (go díreach nó trí ainmní) an duine chéanna nó beirt daoine nó níos mó a bhfuil baint ag duine acu leis an duine eile nó le gach duine de na daoine eile; agus chun críocha an fho-ailt seo measfar gur de chuid duine scaireanna—
(a) más de chuid chuideachta iad atá faoina rialú, nó
(b) má tá siad ar teachtadh ag iontaobhaithe de dhroim socraíochta (mar a mhínítear i bhfo-alt (3) d'alt 41 den Acht seo) arb eisean an socraitheoir (mar a mhínítear amhlaidh) ina leith.
(3) I gcás ina bhfaighidh duine rialú ar chuideachta aon tráth—
(a) aon díol ar scaireanna sa chuideachta, cibé acu díol leis an duine sin é nó le duine óna bhfaighidh sé na scaireanna go díreach nó go neamhdhíreach, a rinneadh roimh an tráth sin agus a rinneadh de bhun comhshocraíochtaí chun an rialú ar an gcuideachta a aistriú, nó
(b) aon díol ar scaireanna sa chuideachta arna dhéanamh le duine eile óna bhfuair an duine chéadluaite iad go díreach nó go neamhdhíreach, is díol a rinneadh tar éis an trátha sin agus a rinneadh de bhun comhshocraíochtaí chun na scaireanna a aistriú chun an duine chéadluaite,
measfar, chun críocha an dá alt roimhe seo, gur díol é a mbeidh rialú ar an gcuideachta dá dhroim ag an neascheannaitheoir.
(4) Chun críocha an ailt seo agus an dá alt roimhe seo measfar gur díol le duine díol le cuideachta faoina rialú nó lena ainmní agus measfar gur leas a bhunú i bhfabhar duine leas a bhunú i bhfabhar cuideachta faoina rialú nó i bhfabhar a ainmní.
(5) Chun na gcríocha réamhráite, i gcás beirt daoine nó níos mó a bheith ag gníomhú le chéile chun rialú ar chuideachta a fháil nó a fheidhmiú, measfar gur duine amháin iad maidir leis an gcuideachta sin.
(6) I gcás scaireanna a dhíol de bhun comhaontú roimh ré, measfar chun críocha an dá alt roimhe seo agus na bhforálacha roimhe seo den alt seo gurb é tráth an comhaontú a dhéanamh tráth an díola.
CUID VIII.
Trádála agus Gairmeacha a sheoltar i gComhpháirtíocht: Cáin Ioncaim agus Forcháin.
Forléiriú (Cuid VIII).
49.—(1) Sa Chuid seo den Acht seo—
ciallaíonn “íocaíocht bhliantúil” aon íocaíocht as a bhfuil, ar leithligh ó aon neamhdhóthanacht brabús nó gnóchan de chuid an duine a dhéanfaidh í, aon cháin inbhainte faoi Riail 19 de na Rialacha Ginearálta;
ciallaíonn “muirear cothromaíochta” muirear cothromaíochta faoi Chuid V den Acht Airgeadais, 1959;
ciallaíonn “bonn-tréimhse”, maidir le bliain mheasúnachta, an tréimhse arb ar a brabúis nó a gnóchain a bheidh cáin ioncaim na bliana sin le ríomh go críochnaitheach faoi Chás I de Sceideal D i leith na trádála a bheidh i gceist nó, i gcás ina mbeidh sé le meas, de bhua aon Achta, gurb iad brabúis nó gnóchan aon tréimhse eile brabúis nó gnóchan na tréimhse sin, an tréimhse eile sin;
ciallaíonn “liúntas caipitiúil” aon liúntas seachas liúntas a bheidh le tabhairt, nuair a bheidh brabúis nó gnóchan á ríomh, faoi Riail 6 de na Rialacha is infheidhmithe maidir le Cásanna I agus II de Sceideal D, faoi alt 5 nó alt 6 den Acht Airgeadais, 1946, faoi Chuid V den Acht Airgeadais, 1956, faoi Chuid IV den Acht Airgeadais (Forálacha Ilghnéitheacha), 1956, faoi Chuid V den Acht Airgeadais, 1957, nó faoi Chuid V nó faoi alt 74 den Acht Airgeadais, 1957;
ciallaíonn “trádáil chomhpháirtíochta” aon trádáil atá á seoladh ag beirt daoine nó níos mó i gcomhpháirtíocht;
ciallaíonn “comhpháirtí tosaíochta” maidir le comhpháirtíocht an comhpháirtí a chónaíonn sa Stát agus—
(a) a chéadainmnítear sa chomhaontú comhpháirtíochta, nó
(b) mura bhfuil aon chomhaontú ann, a ainmnítear go haonarach nó le tosaíocht ar na comhpháirtithe eile i ngnáth-ainm an ghnólachta a, nó
(c) arb é an comhpháirtí gníomhach tosaíochta é, mura comhpháirtí gníomhach an comhpháirtí a ainmnítear le tosaíocht,
agus déanfar, i gcás nach sa Stát a chónaíonn aon chomhpháirtí, aon tagairt do chomhpháirtí tosaíochta a fhorléiriú mar thagairt don ghníomhaire, don bhainisteoir, nó don fhactóir de chuid an ghnólachta a chónaíonn sa Stát;
ciallaíonn “tréimhse iomchuí” maidir le trádáil chomhpháirtíochta tréimhse chomhleanúnach ar tar éis an 5ú lá d'Aibreán, 1965, di go huile nó do chuid di—
(a) dar tosach tráth nach raibh an trádáil á seoladh díreach roimhe ag beirt daoine nó níos mó i gcomhpháirtíocht nó nach raibh aon duine de na daoine a bhí ag seoladh na trádála i gcomhpháirtíocht an uair sin ar dhuine de na daoine a bhí díreach roimhe sin ag seoladh na trádála i gcomhpháirtíocht, agus
(b) ag leanúint an fad (ach ní níos faide ná an fad) nach bhfuil tráth ann nach bhfuil an trádáil á seoladh díreach ina dhiaidh ag beirt daoine nó níos mó i gcomhpháirtíocht nó nach bhfuil aon duine de na daoine a bhí ag seoladh na trádála i gcomhpháirtíocht an uair sin ar dhuine de na daoine atá díreach ina dhiaidh ag seoladh na trádála i gcomhpháirtíocht,
faoi réir an choinníll go measfar, i gcás aon tréimhse den sórt sin a thosódh, ar leithligh ón gcoinníoll seo, roimh an 6ú lá d'Aibreán, 1965, “an tréimhse iomchuí” do thosú an tráth nó an tráth deiridh de dhá thráth nó níos mó, a raibh, ar athrú a theacht sa chomhpháirtíocht daoine a bhí ag gabháil don trádáil an uair sin, na daoine a bhí ag gabháil di amhlaidh díreach i ndiaidh an trátha le háireamh, faoi na hAchtanna Cánach Ioncaim, mar dhaoine a thionscain nó a thúsaigh an trádáil an tráth sin.
(2) Maidir le cás trádáil chomhpháirtíochta a bheith á seoladh ó am go ham i gcaitheamh tréimhse iomchuí ag dhá chomhpháirtíocht éagsúla daoine nó níos mó déanfar aon tagairt sa Chuid seo don chomhpháirtíocht a fhorléiriú, mura n-éilíonn an comhthéacs a mhalairt, mar thagairt a fholaíonn tagairt d'aon chomhpháirtíocht daoine ag a raibh an trádáil á seoladh ó thosach na tréimhse iomchuí agus forléireofar dá réir sin aon tagairt do chomhpháirtí.
(3) Beidh feidhm maidir le gairmeacha ag forálacha na Coda seo le haon mhodhnuithe is gá, mar atá feidhm acu maidir le trádála.
Cumhacht chun a cheangal tuairisceán a thabhairt i dtaobh bunaidh ioncaim comhpháirtíochta agus i dtaobh na méideanna a fuarthas ón gcéanna.
50.—(1) Déanfaidh comhpháirtí tosaíochta aon chomhpháirtíochta, nuair a chuirfidh cigire cánach, trí fhógra a thabharfar dó maidir le haon bhliain mheasúnachta de cheangal air sin a dhéanamh, déanfaidh sé, laistigh den am a theorannófar leis an bhfógra, tuairisceán san fhoirm fhorordaithe a ullmhú agus a sheachadadh don chigire ina dtuairisceoidh sé—
(a) bunaidh uile ioncaim na comhpháirtíochta don bhliain mheasúnachta (dá ngairtear an bhliain roimhe sin san alt seo) díreach roimh an mbliain mheasúnachta ar maidir léi a thabharfar an fógra;
(b) an méid ioncaim ó gach bunadh don bhliain roimhe sin arna ríomh de réir fho-alt (2) den alt seo;
(c) cibé sonraí breise chun críocha cánach ioncaim (lena n-áirítear forcháin) don bhliain roimhe sin nó don bhliain mheasúnachta mar a cheanglóidh an fógra nó mar a iarrfaidh an fhoirm fhorordaithe.
(2) Déanfar an méid ioncaim ó aon bhunadh nach foláir a chur in aon tuairisceán faoin alt seo a ríomh de réir forálacha na nAchtanna Cánach Ioncaim ach amháin gur trí thagairt don bhliain roimhe sin a dhéanfar an ríomh i ngach cás:
Ar choinníoll—
(a) i gcás ús den sórt dá dtagraítear in alt 3 den Acht Airgeadais, 1956, go ndéanfar an ríomh ar neamhshuim leis an alt sin;
(b) más rud é, i gcás trádála, go mbeidh cuntas déanta suas go dtí dáta sa bhliain roimhe sin nó go mbeidh níos mó ná cuntas amháin déanta suas go dtí dátaí sa bhliain sin, go ndéanfar an ríomh trí thagairt don tréimhse nó do na tréimhsí go léir, má bhíonn níos mó ná tréimhse amháin ann, dá mbeidh cuntais déanta suas mar a dúradh.
(3) Má sheachadann duine tuairisceán i bhfoirm fhorordaithe d'aon chigire cánach measfar gur ceanglaíodh air le fógra faoin alt seo an tuairisceán sin a ullmhú agus a sheachadadh.
(4) Leasaítear leis seo an Tríú Sceideal a ghabhann leis an Acht Airgeadais, 1963, trí “an tAcht Airgeadais, 1965, Alt 50” a chur isteach sa chéad cholún de.
(5) In imeachtaí chun pionós a ghnóthú de bhua fho-alt (4) den alt seo—
(a) beidh deimhniú a bheidh sínithe ag cigire cánach á dheimhniú go bhfuil sé tar éis a thaifid iomchuí a scrúdú agus gur dealraitheach uathu gur tugadh go cuí fógra a luafar don chosantóir lá a luafar ina fhianaise, go dtí go gcruthófar a mhalairt, go bhfuair an duine sin an fógra sin sa ghnáth-chúrsa,
(b) beidh deimhniú a bheidh sínithe ag cigire cánach á dheimhniú go bhfuil sé tar éis a thaifid iomchuí a scrúdú agus gur dealraitheach uathu nach bhfuarthas tuairisceán a luafar ón gcosantóir i rith tréimhse a luafar ina fhianaise, go dtí go gcruthófar a mhalairt, nár sheachaid an cosantóir an tuairisceán sin i rith na tréimhse sin,
(c) féadfar deimhniú ag deimhniú mar a fhoráiltear chuige sin i mír (a) nó i mír (b) den fho-alt seo agus ag airbheartú é a bheith sínithe ag cigire cánach a thairiscint i bhfianaise gan chruthúnas agus measfar é a bheith sínithe ag an gcigire sin go dtí go gcruthófar a mhalairt.
(6) San alt seo ciallaíonn rud a bheith forordaithe é a bheidh forordaithe ag na Coimisinéirí Ioncaim.
Measúnachtaí ar leithligh ar chomhpháirtithe.
51.—(1) I gcás trádáil chomhpháirtíochta, beidh éifeacht faoi réir forálacha na Coda seo den Acht seo, ag na hAchtanna Cánach Ioncaim maidir le haon chomhpháirtí sa chomhpháirtíocht amhail is gurb amhlaidh a bhí in aon tréimhse iomchuí—
(a) gurbh ionann aon bhrabúis nó gnóchan a tháinig chuige ón trádáil agus aon chaillteanas a tharla dó inti agus brabúis nó gnóchan ó thrádáil nó a tharla i dtrádáil (dá ngairtear trádáil leithleach anseo ina dhiaidh seo sa Chuid seo) a bhí á seoladh aige féin go haonarach agus ba thrádáil—
(i) a tionscnaíodh nó a túsaíodh i dtosach na tréimhse iomchuí, nó más tráth éigin sa tréimhse iomchuí seachas ina tosach a thosaigh sé ar bheith ag gabháil don trádáil chomhpháirtíochta a sheoladh an tráth a thosaigh sé amhlaidh, agus
(ii) nuair a scoirfidh sé de bheith ag gabháil don trádáil chomhpháirtíochta a sheoladh, i rith na tréimhse iomchuí nó i ndeireadh na tréimhse iomchuí, a buanscoireadh nuair a scoir sé amhlaidh, agus
(b) gur íoc sé an chuid a dhligh sé a íoc d'aon íocaíocht bhliantúil ón gcomhpháirtíocht,
(2) (a) Chun críocha fho-alt (1) den alt seo, measfar gurb é méid na mbrabús nó an ghnóchain a tháinig chun aon chomhpháirtí áirithe óna thrádáil leithleach, nó an méid caillteanais a tharla dó inti, d'aon bhliain nó tréimhse sa tréimhse iomchuí an méid sin de mhéid iomlán brabús nó gnóchain thrádáil na comhpháirtíochta nó, de réir mar bheidh, de mhéid iomlán an chaillteanais a tharla i dtrádáil na comhpháirtíochta a thiocfadh mar a chion chuige ar chionroinnt a dhéanamh ar an gcéanna de réir téarmaí chomhaontú na comhpháirtíochta maidir le roinnt brabús agus caillteanas.
(b) i gcás inarb éard í an bhliain nó an tréimhse (dá ngairtear tréimhse an ríomha anseo ina dhiaidh seo sa mhír seo) dá mbeidh na brabúis nó an gnóchan ó thrádáil leithleach chomhpháirtí nó an caillteanas a tharla inti le déanamh suas faoin bhfo-alt seo, bliain nó tréimhse nó cuid de bhliain nó tréimhse dá mbeidh cuntas ar thrádáil na comhpháirtíochta déanta suas, beidh feidhm ag ailt 15 agus 16 den Acht Airgid, 1929, maidir leis an gcomhpháirtí ionann is dá mbeadh cuntas ar a thrádáil leithleach déanta suas don tréimhse ríomha.
(c) Más rud é, i gcás trádáil leithleach chomhpháirtí, gur roimh an 6ú lá d'Aibreán, 1965 a thosaíonn an bhonntréimhse d'aon bhliain mheasúnachta, déanfar brabúis nó gnóchan na bonn-tréimhse sin a ríomh de réir na bhforálacha sin roimhe seo den fho-alt seo d'ainneoin nach raibh na forálacha sin i bhfeidhm sa tréimhse sin nó i gcuid éigin di.
(3) Chun críocha fho-alt (2) den alt seo, déanfaidh an cigire cánach, faoi réir alt 53 den Acht seo, méid iomlán brabús nó gnóchain thrádáil na comhpháirtíochta, nó méid iomlán an chaillteanais a tharla, sa trádáil sin in aon bhliain nó tréimhse áirithe a chinneadh agus déanfar aon chinneadh den sórt sin mar bheadh sé le déanamh—
(a) dá ndéanfaí an trádáil a thionscnamh nó a thúsú i dtosach na tréimhse iomchuí, agus
(b) i gcás deireadh a bheith leis an tréimhse iomchuí dá ndéanfaí an trádáil a bhuanscor i ndeireadh na tréimhse sin, agus
(c) dá mba é an duine céanna a bhí ag seoladh na trádála ar feadh an ama go léir sa tréimhse iomchuí agus gurbh é an duine sin a rinne nó gur leis a rinneadh gach rud a rinneadh, le linn í a bheith á seoladh, ag nó leis na daoine a sheol í iarbhír:
Ar choinníoll go measfar chun críocha an fho-ailt seo, i gcás inar tráth éigin roimh an 6ú lá d'Aibreán, 1965, a thosaigh an tréimhse iomchuí agus nach raibh sé le meas chun críocha cánach ioncaim gurb é an tráth sin a tionscnaíodh nó a túsaíodh an trádáil, an tréimhse iomchuí a thosú an tráth ar measadh chun críocha cánach ioncaim gurbh é an tráth é a tionscnaíodh nó a túsaíodh an trádáil agus in aon chás den sórt sin, go measfar gurbh éard aon bhrabúis nó gnóchan a tháinig chun aon duine ón trádáil, nó in aon chaillteanas a tharla dó sa trádáil, d'aon bhliain nó tréimhse sa tréimhse iomchuí a bhí sé ag gabháil don trádáil ar a chuntas féin, brabúis nó gnóchan a tháinig chuige ó thrádáil chomhpháirtíochta, nó de réir mar bheidh, caillteanas a tharla dó i dtrádáil chomhpháirtíochta, ina raibh teideal aige, i gcaitheamh na bliana nó na tréimhse a bheidh i gceist, chun méid iomlán na mbrabús a tháinig nó inar dhligh sé méid iomlán an chaillteanais a iompar.
(4) I gcás ina measfar, faoi fho-alt (1) den alt seo, gur roimh an 6ú lá d'Aibreán, 1965, a tionscnaíodh nó a túsaíodh trádáil leithleach de chuid chomhpháirtí, beidh feidhm ag alt 5 den Acht Airgeadais, 1942, ionann is dá mbeadh éifeacht riamh ag an alt seo ach amháin maidir leis an mbliain 1964-65, más éileamh i leith na bliana 1965-66 an t-éileamh faoin alt sin 5, go measfar, chun críocha an ailt sin 5, gurb é méid na measúnachta i leith na mbrabús nó an ghnóchain ón trádáil leithleach scair an chomhpháirtí arna ríomh de réir na nAchtanna Cánach Ioncaim, den mhéid de na brabúis nó den ghnóchan ón trádáil chomhpháirtíochta ar ar measúnaíodh an chomhpháirtíocht don bhliain 1964-65, ar neamhshuim le haon asbhaint as an gcéanna i leith caillteanais nó le haon liúntas caipitiúil nó muirear cothromaíochta a tugadh don chomhpháirtíocht nó a rinneadh uirthi.
(5) I gcás ina dtarlóidh, maidir le trádáil chomhpháirtíochta go rachaidh an tréimhse iomchuí, a thosaigh roimh an 6ú lá d'Aibreán, 1964, in éag sa bhliain 1965-66, féadfar aon mheasúnacht bhreise i leith brabús nó gnóchain na trádála a d'fhéadfaí, dá mba nár achtaíodh an Chuid seo agus go raibh sé le meas gur buanscoireadh an trádáil sa bhliain 1965-66, a dhéanamh faoi mhír (b) d'fho-alt (1) d'alt 12 den Acht Airgid, 1929, don bhliain 1964-65 a dhéanamh d'ainneoin an Chuid seo a achtú.
(6) I gcás nach ndéanfaidh na scaireanna chun a bhfuil teideal ag na comhpháirtithe sa bhonn-tréimhse do bhliain mheasúnachta dísciú ar bhrabúis na trádála a sheol an chomhpháirtíocht sa tréimhse sin, déanfar measúnacht faoi Chás VI de Sceideal D ar an gcomhpháirtí tosaíochta i leith na coda neamhdhíscithe de na brabúis agus beidh an comhpháirtí tosaíochta i dteideal, má bhíonn agus nuair a bheidh an t-iarmhéid sin le híoc le duine a bheidh ina theideal, aon mhéideanna cánach a measúnaíodh agus a d'íoc sé a bhaint as an iarmhéid sin agus beidh sé lán-saortha agus urscaoilte ó aon mhéideanna den sórt sin.
(7) Ní thabharfaidh an t-alt seo go ndéanfaidh ioncam tuillte d'aon ioncam nach ioncam tuillte ar leithligh ón alt seo.
Liúntais chaipitiúla agus muirir chothromaíochta i gcásanna comhpháirtíochta.
52.—(1) Beidh éifeacht, faoi réir na bhforálacha seo a leanas den alt seo maidir le trádáil leithleach chomhpháirtí i gcomhpháirtíocht, ag na forálacha de na hAchtanna Cánach Ioncaim a bhaineann le liúntais chaipitiúla a thabhairt agus muirir chothromaíochta a dhéanamh le linn muirearú a bheith á dhéanamh ar bhrabúis nó gnóchan trádála.
(2) I gcás ina mbeidh an duine is comhpháirtí tosaíochta de thuras na huaire in aon chomhpháirtíocht tar éis éileamh a dhéanamh, mar a fhoráiltear le fo-alt (9) den alt seo, d'aon bhliain mheasúnachta, tabharfar d'aon chomhpháirtí sa chomhpháirtíocht, le linn muirearú a bheith á dhéanamh ar bhrabúis nó gnóchan a thrádála leithlí, liúntas caipitiúil i leith aon chaiteachais nó maoine ar cóimhéid lena scair iomchuí d'aon liúntas caipitiúil don bhliain sin (gan aon mhéid a tugadh anonn ó bhliain roimhe sin a áireamh) (dá ngairtear comhliúntas ina dhiaidh seo san alt seo) a d'fhéadfaí, ar leithligh ó aon neamhdhóthanacht brabús nó gnóchain, a thabhairt ina leith le linn muirearú a bheith á dhéanamh ar bhrabúis nó gnóchan thrádáil na comhpháirtíochta dá bhforáladh na hAchtanna Cánach Ioncaim gur cheart na brabúis sin a mhuirearú trí chómheasúnacht ar na daoine a sheol an trádáil sa bhliain mheasúnachta ionann agus—
(a) dá mba iad na daoine sin a bhí ag seoladh na trádála ar feadh an ama go léir agus gurb iad a rinne nó gur leo a rinneadh gach rud a rinneadh ag a réamhtheachtaithe nó leo ag seoladh, nó i ndáil le seoladh, na trádála, agus
(b) gurb i dtosach na tréimhse iomchuí a tionscnaíodh nó a túsaíodh an trádáil, agus i gcás deireadh a bheith leis an tréimhse iomchuí, dá ndéanfaí an trádáil a bhuanscor i ndeireadh an tréimhse sin.
(3) Muirearófar d'aon bhliain mheasúnachta ar aon chomhpháirtí i gcomhpháirtíocht, le linn muirearú a bheith á dhéanamh ar bhrabúis nó gnóchan a thrádála, muirear cothromaíochta ar cóimhéid lena scair iomchuí d'aon mhuirear cothromaíochta (dá ngairtear cómhuirear anseo ina dhiaidh seo san alt seo) a bheadh le déanamh don bhliain sin le linn muirearú a bheith á dhéanamh ar bhrabúis nó gnóchan thrádáil na comhpháirtíochta dá bhforáladh na hAchtanna Cánach Ioncaim gur cheart na brabúis sin a mhuirearú mar a shonraítear i bhfo-alt (2) den alt seo.
(4) Má ráiníonn i ndeireadh na tréimhse iomchuí go dtiocfaidh duine nó comhpháirtíocht daoine i gcomharbas trádála comhpháirtíochta agus go mbeidh aon mhaoin a bhí díreach sula dtarlóidh an comharbas ann, á húsáid chun críocha thrádáil na comhpháirtíochta agus, díreach tar éis an comharbas a tharlú ann, a bheidh, gan í a dhíol, á húsáid chun críocha na trádála a bheidh á seoladh ag an gcomharba nó ag na comharbaí, beidh feidhm ag fo-alt (1) d'alt 63 den Acht Airgeadais, 1959, mar atá feidhm aige i gcás ina bhfuil sé le meas, de bhua aon cheann d'fhorálacha Riail 11 de na Rialacha is infheidhmithe maidir le Cásanna I agus II de Sceideal D, go bhfuil an trádáil buanscortha.
(5) I gcás inar tráth éigin roimh an 6ú lá d'Aibreán, 1965, a thosaigh an tréimhse iomchuí do thrádáil chomhpháirtíochta agus nach raibh sé le meas chun críocha cánach ioncaim gurb é an tráth sin a tionscnaíodh nó a túsaíodh an trádáil, measfar chun críocha fho-ailt (2) agus (3) den alt seo, an tréimhse iomchuí do thosú an tráth a measadh chun críocha cánach ioncaim a tionscnaíodh nó a túsaíodh an trádáil.
(6) (a) Faoi réir alt 53 den Acht seo, cinnfidh an cigire cánach maidir le haon trádáil chomhpháirtíochta méid iomlán na gcomhliúntas uile d'aon bhliain mheasúnachta agus méid iomlán na gcómhuirear uile don bhliain sin.
(b) Má ráiníonn, tar éis cinneadh a bheith déanta faoi mhír (a) den fho-alt seo, gur feasach an cigire aon fhíorais nó teagmhais le gurb é a thuairim, ag féachaint chucu sin, go bhfuil an cinneadh mícheart, féadfaidh sé ó am go ham agus a mhinicí is dóigh leis is gá cinneadh athscrúdaithe a dhéanamh, agus glacfaidh aon chinneadh athscrúdaithe den sórt sin ionad aon chinneadh níos luaithe ná é, agus déanfar aon mheasúnachtaí nó aisíocaíochtaí cánach sa bhreis is gá.
(7) (a) Faoi réir forálacha mhír (b) den fho-alt seo, déanfar, d'aon bhliain mheasúnachta, scaireanna iomchuí na gcomhpháirtithe de chomhliúntas, nó de chómhuirear a ríomh trína iomlán a chionroinnt ar na comhpháirtithe ar an bhforas céanna a bheadh a chóimhéid de bhrabúis a tháinig sa tréimhse thrádála ó thrádáil na comhpháirtíochta, agus a d'fhaibhrigh ó lá go lá thar an tréimhse sin, le cionroinnt de réir téarmaí na comhpháirtíochta dá mbeadh soláthar déanta cheana féin d'aon tuarastal, ús ar chaipiteal nó suim eile chun a raibh teideal ag aon chomhpháirtí ar neamhshuim le méid na mbrabús a d'éirigh ó thrádáil na comhpháirtíochta.
Sa mhír seo ciallaíonn “tréimhse thrádála”, i gcás an tréimhse iomchuí a thosú nó a chríochnú i rith na bliana measúnachta dá ríomhfar an comhliúntas nó an cómhuirear an chuid den bhliain mheasúnachta sin is cuid den tréimhse iomchuí nó, in aon chás eile, an bhliain mheasúnachta sin.
(b) Má líomhnaíonn na comhpháirtithe go léir (agus a ionadaithe dlíthiúla ag ionadú aon chomhpháirtí éagtha) d'aon bhliain mheasúnachta, trí fhógra scríofa faoina lámha a chuirfear chuig an gcigire cánach laistigh de dhá mhí dhéag tar éis deireadh na bliana measúnachta, gur tarraingíodh cruatan ar dhuine amháin nó níos mó de na comhpháirtithe mar gheall ar chionroinnt comhliúntais nó cómhuirir a rinneadh ar an bhforas atá leagtha amach i mír (a) den fho-alt seo, féadfaidh na Coiminisinéirí Ioncaim, ar bheith deimhnitheach dóibh gur tarraingíodh cruatan, cibé faoiseamh a thabhairt is dóigh leo a bheith cóir trí chionroinnt nua a dhéanamh ar an gcomhliúntas nó ar an gcomhuirear, agus beidh éifeacht chun críocha uile na nAchtanna Cánach Ioncaim ag aon chionroinnt nua den sórt sin ionann agus dá mba chionroinnt í faoi mhír (a) den fho-alt seo agus déanfar aon mheasúnachtaí nó aisíocaíochtaí cánach sa bhreis is gá.
(8) Chun na measúnachtaí a dhéanamh ar na comhpháirtithe, measfar maidir le haon bhliain mheasúnachta áirithe gur comhliúntas don bhliain sin méid comhiomlán na liúntas caipitiúla go léir a tugadh anall agus beidh feidhm dá réir ag fo-alt (7) den alt seo.
San fho-alt seo ciallaíonn liúntas caipitiúil a tugadh anall—
(a) aon liúntas caipitiúil nó cuid de liúntas caipitiúil atá le tabhairt don chomhpháirtíocht in aghaidh na bliana 1964-65 nó aon bhliana measúnachta roimhe sin a d'fhéadfaí, dá mba nár achtaíodh an Chuid seo, a thabhairt anonn agus a thabhairt mar asbhaint le linn muirearú a dhéanamh ar bhrabúis nó gnóchan thrádáil na comhpháirtíochta don bhliain 1965-66, agus
(b) aon liúntas caipitiúil nó cuid de liúntas caipitiúil atá le tabhairt do chomhpháirtí in aghaidh 1965-66 nó bliana dá éis sin agus a d'fhéadfaí, mura mbeadh an t-alt seo, a thabhairt anonn agus a thabhairt mar asbhaint le linn muirearú a dhéanamh ar bhrabúis nó gnóchan thrádáil leithleach an chomhpháirtí do bhliain mheasúnachta tar éis na bliana dar ríomhadh an liúntas caipitiúil.
(9) Maidir le trádáil chomhpháirtíochta—
(a) aon éileamh ar chomhliúntas d'aon bhliain mheasúnachta déanfaidh an comhpháirtí tosaíochta é ionann agus dá mba éileamh é ar liúntas caipitiúil a bhí le tabhairt dó agus cuirfear é sa tuairisceán a sheachadfaidh sé faoi alt 50 den Acht seo maidir leis an mbliain mheasúnachta sin, agus
(b) aon éileamh ar chomhliúntas measfar gurb éileamh é ó gach comhpháirtí ar liúntas caipitiúil a bheidh le tabhairt dó agus is liúntas caipitiúil ar cóimhéid lena scair iomchuí den chomhliúntas sin.
Modhnú ar na forálacha maidir le hachomhairc.
1918, c. 40.
53.—(1) Féadfaidh an cigire cánach fógra a thabhairt don chomhpháirtíocht lena mbaineann i dtaobh aon chinneadh aige faoi fho-alt (3) d'alt 51 nó faoi fho-alt (6) d'alt 52 den Acht seo trí ráiteas scríofa á insint a sheachadadh don duine is comhpháirtí tosaíochta de thuras na huaire sa chomhpháirtíocht agus na forálacha de na hAchtanna Cánach Ioncaim a bhaineann le hachomhairc i gcoinne measúnachtaí i leith cánach beidh feidhm acu, le haon mhodhnuithe is gá, maidir le aon chinneadh agus aon fhógra i dtaobh cinnte ionann agus dá mba mheasúnacht agus fógra i dtaobh measúnachta den sórt sin iad faoi seach.
(2) Nuair a bheidh cinneadh críochnaitheach dochloíte nó, i gcás cinneadh faoi fho-alt (6) d'alt 52 den Acht seo, críochnaitheach dochloíte faoi réir mhír (b) den fho-alt sin ní chuirfear a chirte faoi cheist le linn éisteacht nó athéisteacht a bheith á thabhairt d'achomharc ag aon chomhpháirtí i gcoinne measúnachta i leith brabús nó gnóchain a thrádála leithlí nó i gcoinne cinneadh ag an gcigire cánach ar éileamh faoi alt 34 den Income Tax Act, 1918.
(3) Má ráiníonn ar aon achomharc den sórt a luaitear i bhfo-alt (2) den alt seo go mbeidh aon cheist ann i dtaobh cionroinnt a bheidh le déanamh faoi fho-alt (2) d'alt 51 nó faoi fho-alt (7) d'alt 52 den Acht seo agus gur dealraitheach gur ceist ábhartha an cheist maidir leis an dliteanas i leith cánach ioncaim atá (do cibé bliain mheasúnachta é) ar bheirt daoine nó níos mó tabharfar fógra do na daoine sin go léir faoi thráth agus ionad na héisteachta agus beidh teideal acu láithriú agus éisteacht a fháil ó na Coimisinéirí Speisialta nó uiríolla scríofa a chur chucu.
Forálacha maidir le muirir faoi alt 50 den Acht Airgeadais, 1959.
54.—(1) I gcás ina mbeadh muirear faoi alt 50 den Acht Airgeadais, 1959 (dá ngairtear cómhuirear ina dhiaidh seo san alt seo) le déanamh d'aon bhliain mheasúnachta áirithe le linn muirearú a bheith á dhéanamh ar bhrabúis nó gnóchan thrádáil comhpháirtíochta dá bhforáladh na hAchtanna Cánach Ioncaim gur cheart na brabúis nó an gnóchan sin a mhuirearú mar a shon raítear i bhfo-alt (2) d'alt 52 den Acht seo, gearrfar ar aon chomhpháirtí sa chomhpháirtíocht le linn muirearú a bheith á dhéanamh ar bhrabúis nó gnóchan a thrádála leithlí muirear faoin alt sin 50 ar cóimhéid lena scair iomchuí den chómhuirear.
(2) Chun críocha fho-alt (1) den alt seo, ríomhfar scair iomchuí chomhpháirtí de chómhuirear mar atá a scair iomchuí de chómhuirear de réir brí alt 52 den Acht seo le ríomh de bhua fho-alt (7) den alt sin.
(3) Leasaítear leis seo alt 56 den Acht Airgeadais, 1959, tríd an bhfo-alt seo a leanas a chur in ionad fho-alt (2):
“(2) I gcás ina mbeidh, faoi fhorálacha Chaibidil V den Chuid seo den Acht seo arna modhnú le Cuid VIII den Acht Airgeadais, 1965, muirir faoi alt 50 den Acht seo le gearradh ar bheirt daoine nó níos mó mar na daoine a sheolann trádáil de thuras na huaire, agus go rachaidh an tréimhse iomchuí, de réir brí na Coda sin VIII, in éag beidh éifeacht ag forálacha fho-alt (1) den alt seo maidir leis an tréimhse iomchuí a dhul in éag mar atá éifeacht acu i gcás ina dtosaítear ar chomhlacht corpraithe a fhoirceannadh.
Ar choinníoll—
(a) go ndéanfar na suimeanna breise a bheidh, faoin bhfo-alt sin, le muirearú don bhliain in n-éagfaidh an tréimhse iomchuí a chomhiomlánú agus a chionroinnt ar chomhaltaí na chomhpháirtíochta díreach roimh éag don tréimhse iomchuí de réir a leasanna faoi seach i mbrabúis na comhpháirtíochta an tráth sin agus go ndéanfar gach comhpháirtí (nó, más marbh dó, a ionadaithe pearsanta) a mhuirearú i leith a chionúireachta, agus
(b) go mbeidh ag gach comhpháirtí (nó, más marbh dó, ag a ionadaithe pearsanta) an ceart céanna chun a cheangal go ndéanfar laghdú ar an gcáin ioncaim iomlán (lena n-áirítear forcháin) is iníoctha aige nó as a eastát de dhroim an mhéadaithe ab infheidhmithe ag na hionadaithe pearsanta faoin bhfo-alt sin (1) i gcás báis, agus go mbeidh éifeacht dá réir sin ag an gcoinníoll a ghabhann leis an bhfo-alt sin ach ionann agus dá mba éard iad na tagairtí don mhéid cánach ioncaim (lena n-áirítear forcháin) ab iníoctha ag an éagach nó as a eastát sa chúinse a luaitear ansin tagairt don mhéid cánach ioncaim (lena n-áirítear forcháin) a bheadh sa chúinse sin le híoc nó le hiompar ag an gcomhpháirtí a bheidh i gceist nó amach as a eastát.”
Leasuithe ilghnéitheacha.
55.—(1) Cuirfear an Riail seo a leanas in ionad Riail II de na Rialacha is infheidhmithe maidir le Cásanna I agus II de Sceideal D:
“11. (1) If at any time after the 5th day of April, 1965, a trade, profession or vocation which immediately before that time was carried on by an individual person (hereafter in this paragraph referred to as the predecessor) becomes carried on by another individual person or by a partnership of persons (including a partnership in which the predecessor is a partner), the tax payable for all years of assessment by the predecessor shall be computed as if the trade, profession or vocation had been permanently discontinued at that time.
(2) If at any time after the 5th day of April, 1965, an individual person (hereafter in this paragraph referred to as the successor) succeeds to a trade, profession or vocation which immediately before that time was carried on by another individual person or by a partnership of persons (including a partnership in which the successor was a partner), the tax payable for all years of assessment by the successor shall be computed as if he had set up or commenced the trade, profession or vocation at that time.
(3) In the case of the death of a person who, if he had not died, would, under the provision of this rule, have become chargeable to income tax for any year, the tax which would have been so chargeable shall be assessed and charged upon his executors or administrators, and shall be a debt due from and payable out of his estate.”
(2) Leasaítear leis seo mír 2 de Riail 19 de na Rialacha is infheidhmithe maidir le Cásanna I agus II de Sceideal D trí “any of the provisions of the Income Tax Acts” a chur in ionad “Rule q11 of these Rules (as amended by section 13 of the Finance Act, 1929 (No. 32 of 1929))”.
(3) Leasaítear leis seo Riail 5 de na Rialacha Ginearálta tríd an gcoinníoll seo a leanas a chur léi:
“Provided that in the case of a partnership, the precedent partner, or if there is no precedent partner, the factor, agent, receiver, branch, or manager shall be deemed to be the agent of a non-resident partner.”
(4) Leasaítear leis seo fo-alt (3) d'alt 31 den Acht Airgeadais, 1959, trí “de bhua forálacha na nAchtanna Cánach Ioncaim” a chur in ionad “aon fhorálacha i Riail II de na Rialacha is infheidhmithe maidir le Cásanna I agus II de Sceideal D”.
(5) Leasaítear leis seo fo-alt (1) d'alt 37 den Acht Airgeadais, 1959, trí “faoi réir forálacha alt 52 den Acht Airgeadais, 1965” a chur isteach i ndiaidh “a thabhairt”.
(6) Leasaítear leis seo fo-alt (2) d'alt 37 den Acht Airgeadais, 1959, trí “na mbrabús nó an ghnóchain a tháinig chun aon chomhpháirtí ó thrádáil” a chur in ionad “brabús nó gnóchain thrádála”.
(7) Leasaítear leis seo fo-alt (4) d'alt 37 den Acht Airgeadais, 1959, trí “faoi fho-alt (3) d'alt 51 den Acht Airgeadais, 1965” a chur isteach i ndiaidh “ríomh”.
(8) Leasaítear leis seo fo-alt (3) d'alt 57 den Acht Airgeadais, 1959, trí “aon cheann d'fhorálacha na nAchtanna Cánach Ioncaim” a chur in ionad “Rialach 11 de na Rialacha a bhain eann le Cásanna I agus II de Sceideal D”.
(9) Leasaítear leis seo fo-alt (2) d'alt 63 den Acht Airgeadais, 1959, trí “faoi Riail 6 de na Rialacha is infheidhmithe maidir le Cásanna I agus II de Sceideal D, faoi Chuid V den Acht Airgeadais, 1956, faoi Chuid IV den Acht Airgeadais (Forálacha Ilghnéitheacha), 1956, nó” a chur isteach roimh “faoi” agus “, faoi réir alt 52 den Acht Airgeadais, 1965,” a chur isteach roimh “aon liúntas”.
(10) Leasaítear leis seo fo-alt (7) d'alt 4 den Acht Airgeadais, 1960, trí “roimh 1965-66” a chur isteach i mír (a) roimh “ar measúnaíodh” agus “don bhliain mheasúnachta 1964-65” a chur isteach i mír (b) roimh “ina chaillteanas scoir”.
(11) Leasaítear leis seo fo-alt 8 d'alt 4 den Acht Airgeadais, 1960, trí “nó i gcás é a bheith measta faoi threoir fhomhír (ii) de mhír (a) d'fho-alt (1) d'alt 51 den Acht Airgeadais, 1965, trádáil leithleach de chuid chomhpháirtí a bheith buanscortha,” a chur isteach i ndiaidh “Sceideal D”.
(12) Leasaítear leis seo fo-alt (2) d'alt 5 den Acht Airgeadais, 1963, tríd an gcoinníoll seo a leanas a chur leis:
“Ar choinníoll, i gcás ina ndéanfar éileamh faoi alt 34 den Income Tax Act, 1918, do 1964-65 ag duine is comhpháirtí i gcomhpháirtíocht maidir le caillteanas a tharla sa trádáil chomhpháirtíochta, ansin más í an bhliain 1964-65 an bhonn-bhliain le haghaidh measúnachta air don bhliain 1965-66 i leith na mbrabús a tháinig chuige ón trádáil chomhpháirtíochta chéanna, go bhféadfaidh sé a cheangal go ndéanfar a scair den chaillteanas do 1964-65 a chinneadh ionann is dá mbeadh méid ar cóimhéid lena scair iomchuí de chomhliúntas faoi fho-alt (7) d'alt 52 den Acht Airgeadais 1965, le hasbhaint le linn ríomh a bheith á dhéanamh ar a scair de bhrabúis nó gnóchan nó de chaillteanas na trádála don bhliain éilimh 1964-65, agus go bhféadfar éileamh a dhéanamh amhlaidh d'ainneoin nár tharla, ar leithligh ón liúntas sin, aon chaillteanas sa trádáil don chomhpháirtí a dhéanfaidh an t-éileamh.”
CUID IX.
Leasú ar Chuid IX den Acht Airgeadais, 1963: Cáin Ioncaim agus Forcháin.
Leasú ar alt 83 den Acht Airgeadais, 1963.
56.—Leasaítear leis seo alt 83 den Acht Airgeadais, 1963, tríd an bhfo-alt seo a leanas a chur isteach i ndiaidh fho-alt (2):
“(2A) Déanfar aon tagairt sa Chuid seo den Acht seo do bhaint a bheith ag duine le duine eile a fhorléiriú de réir fho-alt (3) d'alt 41 den Acht Airgeadais, 1965,”
Measfar ceanglais a bheith i léasanna áirithe go n-íocfaí préimheanna.
57.—Leasaítear leis seo alt 86 den Acht Airgeadais, 1963, mar seo a leanas:—
(i) trí na fo-ailt seo a leanas a chur isteach i ndiaidh fho-alt (2):
“(2A) Má bhíonn suim iníoctha, faoi na téarmaí ar faoina réir a deonaíodh léas ag an léasaí in ionad an t-iomlán nó cuid den chíos in aghaidh aon tréimhse áirithe, nó mar chomaoin i leith an léas a ghéilleadh, measfar, chun críocha an ailt seo, gur cheangail an léas préimh ar cóimhéid le méid na suime sin a íoc leas an léasóir i dteannta aon phréimhe eile; ach—
(a) nuair a bheidh an cháin á ríomh is inmhuirir de bhua an fho-ailt seo i leith suime is iníoctha in ionad cíosa déileálfar le téarma an léasa mar théarma nach bhfuil aon tréimhse ar áireamh ann seachas an tréimhse ar maidir léi is iníoctha an tsuim;
(b) d'ainneoin aon ní i bhfo-alt (1) den alt seo, aon chíos a ndéileálfar leis mar chíos de bhua an fho-ailt seo, measfar é a theacht chun bheith dlite nuair a thiocfaidh an tsuim atá i gceist chun bheith iníoctha ag an léasaí.
(2B) I gcás ina mbeidh suim iníoctha ag an léasaí, mar chomaoin i leith aon téarma de théarmaí léasa a athrú nó a tharscaoileadh, ar shlí seachas i modh cíosa, measfar, chun críocha an ailt seo, gur cheangail an léas préimh a íoc leis an léasóir (i dteannta aon phréimhe eile) ar cóimhéid le méid na suime sin; ach le linn an cháin a bheith á ríomh is inmhuirir de bhua an fho-ailt seo, déileálfar le téarma an léasa mar théarma nach bhfuil aon tréimhse ar áireamh ann roimh an am a ghlacfaidh an t-athrú nó an tarscaoileadh éifeacht nó a thiocfaidh tar éis an ama a scoirfidh an t-athrú nó an tarscaoileadh d'éifeacht a bheith aige, agus d'ainneoin aon ní i bhfo-alt (1) den alt seo, aon chíos a ndéileálfar leis mar chíos de bhua an fho-ailt seo measfar é a theacht chun bheith dlite nuair a dhéanfar an conradh ag déanamh forála don athrú nó don tarscaoileadh.”;
(ii) trí “, (2A) nó (2B)” a chur isteach roimh “den alt seo” agus roimh “maidir leis” agus an coinníoll seo a leanas a chur leis an bhfo-alt sin (3):
“Ar choinníoll nach ndéanfar i gcás lena mbaineann an méid le híocaíocht a thagann faoi réim an fho-ailt sin (2B) é a áireamh amhlaidh mura do dhuine a bhfuil baint aige leis an léasóir a bheidh sí dlite.”;
(iii) trí “préimhe” a scriosadh as mír (a) d'fho-alt (4) agus “an ailt” a chur in ionad “fo-alt (1) nó fo-alt (3) den alt” agus “na bhforálacha sin roimhe seo den alt seo” a chur in ionad “an fho-ailt sin (1) nó, de réir mar a bheidh, in ionad an fho-ailt sin (3)” sa mhír sin;
(iv) trí “an ailt” a chur in ionad “fo-alt (1) nó fo-alt (3) den alt” i mír (b) d'fho-alt (4) agus “den phréimh” a scriosadh as an mír sin.
Muirear ar shannadh léasa a deonaíodh ar shaorluach agus muirear ar dhíol talún le ceart atíolacadh.
58.—Déantar leis seo na hailt seo a leanas a chur isteach san Acht Airgeadais, 1963, i ndiaidh alt 86:
“86A.—(1) I gcás inarb amhlaidh do na téarmaí ar faoina réir a deonaíodh gearrléas go bhféadfadh an léasóir, ag féachaint do na luachanna a bhí á n-íoc an tráth a deonaíodh é, agus á ghlacadh in airithe gur ar neamhthuilleamaí a rinneadh an mhargántaíocht le haghaidh an léasa a cheangal suim bhreise (dá ngairtear an tsuim tharscaoilte ina dhiaidh seo san alt seo) a íoc i modh préimhe, nó préimhe breise, as ucht an léas a dheonú, ansin, ar aon sannadh a dhéanamh ar an léas ar chomaoin—
(a) i gcás nár sannadh an léas roimhe sin, de bhreis ar an bpréimh, má b'ann, ar ar sannadh é, nó
(b) i gcás inar sannadh an léas roimhe sin de bhreis ar an gcomaoin ar an sannadh go deiridh é,
déanfar méid na breise, a mhéid nach mó é ná an tsuim tharscaoilte lúide méid aon bhreise den sórt sin de bharr sannadh roimhe sin ar an léas a áireamh, ar comhréir leis an méid a mbeadh an tsuim tharscaoilte le háireamh, faoi fho-alt (1) d'alt 86 den Acht seo, mar chíos dá mba phréimh faoi léas í, mar bhrabúis nó gnóchan de chuid an tsannóra ab inmhuirir i leith cánach faoi Chás VI de Sceideal D.
(2) Nuair a bheidh na brabúis nó an gnóchan ó thrádáil ag déileáil i dtalamh á ríomh measfar aon fháltais thrádála lena mbainfidh an t-alt seo a bheith laghdaithe an méid ar arb inmhuirir cáin faoin alt seo.
86B.—(1) I gcás ina bhforálann na téarmaí ar faoina réir a dhíolfar eastát nó leas i dtalamh go ndéanfar, nó go bhféadfar a cheangal go ndéanfar, é a atíolacadh ar dháta le teacht don díoltóir nó do dhuine a bhfuil baint aige leis, beidh an díoltóir inmhuirir i leith cánach faoi Chás VI de Sceideal D ar aon suim a bheidh de bhreis ag an bpraghas ar a ndíolfar an t-eastát nó an leas ar an bpraghas ar a mbeidh sé le hatíolacadh nó, más dáta dhá bhliain nó níos mó tar éis an díola an dáta is luaithe ar a mbeadh sé, de réir na dtéarmaí sin, le hatíolacadh, ar an mbreis sin lúide an caogadú cuid di in aghaidh gach bliana iomláine (seachas an chéad bhliain iomlán) sa tréimhse idir an díol agus an dáta sin.
(2) I gcás nach mbeidh dáta an atíolactha socair faoi théarmaí an díola, ansin—
(a) má athraíonn praghas an atíolactha de réir an dáta, measfar chun críocha an ailt seo gurb é an praghas an praghas is lú is féidir faoi théarmaí an díola;
(b) féadfaidh an díoltóir, roimh dheireadh sé bliana tar éis an dáta a dhéanfar an t-atíolacadh, a éileamh go n-aisíocfar aon suim a bhí de bhreis ag cáin a measúnaíodh air de bhua an ailt seo ar an tsuim a mheasúnofaí amhlaidh dá n-áireofaí chun críocha an ailt seo gurb é an dáta sin an dáta a socraíodh le téarmaí an díola.
(3) I gcás ina bhfuil foráil i dtéarmaí an díola chun léas a dheonú go díreach nó go neamhdhíreach as an eastát nó as an leas don díoltóir nó do dhuine a bhfuil baint aige leis, beidh feidhm ag an alt seo ionann agus da mba éard é deonú an léasa atíolacadh ar an eastát nó ar an leas ar phraghas cóimhéid le suim méid na préimhe (más ann) i leith an léasa agus an luach is fiú, ar dháta an díola, an ceart chun atíolacadh ar an bhfrithdhílse a fháil díreach tar éis don léas tosú ag rith:
Ar choinníoll nach mbeidh feidhm ag an bhfo-alt seo má dheonaítear an léas, agus go dtosóidh sé ag rith, laistigh de mhí tar éis an díola.
(4) Nuair a bheidh na brabúis nó an gnóchán ó thrádáil ag déileáil i dtalamh á ríomh, measfar aon fháltais thrádála lena mbainfidh an t-alt seo a bheith laghdaithe an méid ar arb inmhuirir cáin de bhua an ailt seo, ach i gcás éileamh a dhéanamh faoi mhír (b) d'fho-alt (2) den alt seo agus go measfar an méid ab inmhuirir i leith cánach de bhua an ailt seo, a bheith laghdaithe, measfar baint a bheith ag an bhfo-alt seo leis an méid, arna laghdú, agus déanfar cibé coigeartú is gá ar dhliteanas i leith cánach (in aghaidh na mblianta measúnachta iomchuí go léir), i modh measúnachta breise nó ar shlí eile.”
Leasú ar alt 92 den Acht Airgeadais, 1963.
59.—Déantar leis seo an t-alt seo a leanas a chur in ionad alt 92 den Acht Airgeadais, 1963:
“92.—(1) Más rud é, maidir le haon áitreabh, i gcás méid (dá ngairtear an méid is inmhuirir ina dhiaidh seo san alt seo)—
(a) a bheith tagtha chun bheith inmhuirir i leith cánach faoi fho-alt (1), (2), (2A), (2B) nó (3) d'alt 86 nó faoi alt 86A nó 86B den Acht seo, nó
(b) go mbeadh sé tagtha chun bheith inmhuirir amhlaidh mura mbeadh fo-alt (4) den alt sin 86 nó mura mbeadh fo-alt (2) d'alt 93 den Acht seo nó mura mbeadh aon diolúine ó cháin,
agus go bhfuil an t-áitreabh á áitiú go hiomlán nó go páirteach i gcaitheamh aon choda den tréimhse iomchuí ag an duine atá de thuras na huaire i dteideal an léasa, an eastáit nó an leasa arb ina leith a tháinig an méid is inmhuirir chun críche trádála nó gairme atá ar siúl aige, áireofar, d'fhonn brabúis nó gnóchan na trádála nó na gairme a ríomh le haghaidh measúnachta faoi Chás I nó Cás II de Sceideal D, go n-íocann an duine sin i leith cíos an áitribh in aghaidh aon choda den tréimhse iomchuí atá an t-áitreabh a áitiú aige mar a dúradh (i dteannta aon chíosa a íocann sé iarbhír) méid a bhfuil idir é agus an méid is inmhuirir an chomhréir chéanna atá idir an chuid sin den tréimhse iomchuí agus an t-iomlán, agus áireofar go bhfaibhríonn an cíos sin ó lá go lá.
(2) San alt seo ciallaíonn ‘ an tréimhse iomchuí ’—
(a) i gcás an méid is inmhuirir a theacht faoi alt 86 den Acht seo, an tréimhse ar áiríodh, agus an méid sin á ríomh, gurb í ré an léasa í;
(b) i gcás an méid is inmhuirir a theacht faoi alt 86A den Acht seo, an tréimhse ar áiríodh, agus an méid sin á ríomh, gurbh í an chuid í a bhí fágtha de réir an léasa ar dháta an tsannta;
(c) i gcás an méid is inmhuirir a theacht faoi alt 86B den Acht seo, an tréimhse dar tosach dáta an díola agus dar críoch an dáta a socraíodh faoi théarmaí an díola mar dháta an atíolactha nó an deontaithe, nó, mura bhfuil an dáta sin socair, dar críoch an dáta is luaithe a d'fhéadfadh an t-atíolacadh nó an deonú tarlú de réir téarmaí an díola.
(3) I gcás an méid is inmhuirir a theacht faoi fho-alt (2) d'alt 86 den Acht seo de dhroim oibleagáide a cheangail dul faoi chaiteachas a bhfuil aon liúntas tugtha, nó a mbeidh aon liúntas le tabhairt, ina leith faoi Chuid IV den Acht Airgeadais (Forálacha Ilghnéitheacha), 1956, nó faoi Chuid V den Acht Airgeadais, 1959, beidh feidhm ag an alt seo ionann is nár cheangail an oibleagáid dul faoin gcaiteachas sin agus dá ríomhfaí dá réir sin an méid is inmhuirir.
(4) I gcás an méid is inmhuirir a theacht faoi alt 86B den Acht seo agus an t-atíolacadh nó an deonú atá i gceist a dhéanamh ar phraghas seachas an praghas a glacadh le linn an méid sin a bheith á ríomh nó ar dháta seachas an dáta a glacadh le linn an tréimhse iomchuí a bheith á cinneadh, measfar go raibh éifeacht (in aghaidh na mblianta measúnachta iomchuí go léir) ag na forálacha sin roimhe seo den alt seo mar a bheadh éifeacht acu dá mba é an praghas nó an dáta iarbhír a ghlacfaí amhlaidh agus déanfar cibé coigeartú is gá ar dhliteanas i leith cánach i modh measúnachta breise nó ar shlí eile.”
Leasú ar alt 93 den Acht Airgeadais, 1963.
60.—Déantar leis seo an t-alt seo a leanas a chur in ionad alt 93 den Acht Airgeadais, 1963:—
“93.—(1) Má tharlaíonn, maidir le haon áitreabh, go mbeidh méid tagtha, nó go mbeadh méid tar éis teacht, chun bheith inmhuirir i leith cánach mar a luaitear i bhfo-alt (1) d'alt 92 den Acht seo faoi threoir léasa, eastáit nó leasa, ansin, faoi réir forálacha na bhfo-alt ina dhiaidh seo den alt seo, measfar, chun críocha fho-alt (4) d'alt 84 den Acht seo, an duine ag a bhfuil teideal de thuras na huaire chun an léasa, an eastáit nó an leasa sin a bheith ag íoc cíosa, a d'fhaibhrígh ó lá go lá, i leith an áitribh (i dteannta aon chíosa a íocadh iarbhír), i rith aon choda den tréimhse iomchuí i ndáil leis an méid a dúradh a bhfuil teideal aige maidir leis chun an léasa, an eastáit nó an leasa agus a bhfuil idir é go huile agus an méid sin an chomhréir chéanna atá idir an chuid sin den tréimhse iomchuí agus an t-iomlán.
(2) Má tharlaíonn, maidir le haon áitreabh, go mbeidh méid tagtha, nó go mbeadh méid tar éis teacht, chun bheith inmhuirir i leith cánach mar a dúradh, agus faoi threoir léasa a deonaíodh as, nó diúscartha a rinneadh ar, an léas, an eastát nó an leas ar faoina threoir a tháinig nó a thiocfadh an méid sin (dá ngairtear an chéad mhéid is inmhuirir ina dhiaidh seo san alt seo) chun bheith inmhuirir, go dtiocfadh duine chun bheith, ar leithligh ón bhfo-alt seo, inmhuirir faoi alt 86, 86A nó 86B den Acht seo i leith aon mhéid (dá ngairtear an méid is déanaí is inmhuirir ina dhiaidh seo san alt seo), is é an méid ar a mbeidh sé inmhuirir amhlaidh, i gcás nach ndéanfcr aon éileamh nó nach féidir éileamh a dhéanamh faoi fho-alt (4) den alt sin 86, an bhreis, más ann, a bheidh ag an méid is déanaí is inmhuirir ar an gcodán iomchuí den chéad mhéid is inmhuirir nó i gcás nach mbaineann an léas nó an diúscairt ar faoina threoir ab inmhuirir an duine mar a dúradh ach amháin le cuid den áitreabh sin, an bhreis, más ann, a bheidh ag an méid is déanaí is inmhuirir ar an méid sin den chodán iomchuí den chéad mhéid is inmhuirir is inchurtha, de chionroinnt chóir, i leith na coda sin den áitreabh.
(3) I gcás ina n-oibríonn fo-alt (2) den alt seo chun an méid a laghdú a mbeadh, ar leithligh ón bhfo-alt sin, duine inmhuirir ina leith faoi threoir léasa nó diúscartha beidh feidhm ag fo-alt (1) den alt seo maidir leis an tréimhse iomchuí i ndáil leis an méid is déanaí is inmhuirir má bhíonn agus amháin má bhíonn breis ag an gcodán iomchuí den chéad mhéid is inmhuirir ar an méid is déanaí is inmhuirir agus beidh feidhm aige ansin ionann is dá ndéanfaí an chéad mhéid is inmhuirir a laghdú i gcomhréir le méid na breise sin i gcomparáid leis an gcodán iomchuí sin:
Ar choinníoll go ndéanfar, i gcás nach mbaineann an léas nó an diúscairt ach amháin le cuid den áitreabh a luaitear san fho-alt sin (2), an fo-alt sin (1) agus an fo-alt seo a chur chun feidhme ar leithligh maidir leis an gcuid sin agus leis an gcuid eile den áitreabh ach sin ionann is dá gcuirfí in ionad tagartha don chéad mhéid is inmhuirir tagairt don mhéid sin arna choigeartú go comhréireach.
(4) San alt seo ciallaíonn ‘an tréimhse iomchuí’ maidir le haon mhéid—
(a) i gcás an méid a theacht faoi alt 86 den Acht seo, an tréimhse ar áiríodh, agus an méid sin á ríomh, gurb í ré an léasa í;
(b) i gcás an méid a theacht faoi alt 86A den Acht seo, an tréimhse ar áiríodh, agus an méid sin á ríomh, gurbh í an chuid í a bhí fágtha de ré an léasa ar dháta an tsannta;
(c) i gcás an méid a theacht faoi alt 86B den Acht seo, an tréimhse dar tosach dáta an díola agus dar críoch an dáta a socraíodh faoi théarmaí an díola mar dháta an atíolactha nó an deonaithe, nó, mura bhfuil an dáta sin socair, dar críoch an dáta is luaithe a d'fhéadfadh an t-atíolacadh nó an deonú tarlú de réir téarmaí an díola.
(5) Chun críocha fho-ailt (2) agus (3) den alt seo is é an codán iomchuí den chéad mhéid is inmhuirir an tsuim a bhfuil idir í agus an méid sin an chomhréir chéanna atá idir fad na tréimhse iomchuí maidir leis an méid is déanaí is inmhuirir agus fad na tréimhse iomchuí maidir leis an gcéad mhéid is inmhuirir.
(6) I gcás an chéad mhéid is inmhuirir a theacht faoi fho-alt (2) d'alt 86 den Acht seo de dhroim oibleagáide a cheangail dul faoi chaiteachas a bhfuil aon liúntas tugtha, nó a mbeidh, aon liúntas le tabhairt, ina leith faoi Chuid V den Acht Airgeadais, 1959, beidh feidhm ag an alt seo ionann is nár cheangail an oibleagáid dul faoin gcaiteachas sin agus dá ríomhfaí dá réir sin an chéad mhéid is inmhuirir.
(7) I gcás an chéad mhéid is inmhuirir a theacht faoi alt 86B den Acht seo agus an t-atíolacadh nó an deonú atá i gceist a dhéanamh ar phraghas seachas an praghas a glacadh le linn na méid sin a bheith á ríomh nó ar dháta seachas an dáta a glacadh le linn an tréimhse iomchuí maidir leis an méid sin a bheith á cinneadh, measfar go raibh éifeacht (in aghaidh na mblianta measúnachta go léir) ag na forálacha sin roimhe seo den alt seo mar a bheadh éifeacht acu dá mba é an praghas nó an dáta iarbhír a ghlacfaí amhlaidh agus déanfar cibé coigeartú is gá ar dhliteanas i leith cánach i modh measúnachta breise nó ar shlí eile.”
CUID X
Ilghnéitheach.
An Cuntas Fuascailte Seirbhísí Caipitiúla.
61.—(1) San alt seo—
ciallaíonn “an príomh-alt” alt 22 den Acht Airgeadais, 1950;
ciallaíonn “alt leasaitheach 1964” alt 29 den Acht Airgeadais, 1964;
ciallaíonn “an cúigiú blianacht bhreise déag” an tsuim a mhuirearófar ar an bPríomh-Chiste faoi fho-alt (4) den alt seo;
tá le “an tAire” “an Cuntas” agus “seirbhísí caipitiúla” na bríonna céanna faoi seach atá leo sa phríomh-alt.
(2) Beidh éifeacht ag fo-alt (4) d'alt leasaitheach 1964 maidir leis na naoi mbliana airgeadais is fiche comhleanúnacha dar tosach an bhliain airgeadais dar críoch an 31ú lá de Mhárta, 1966, ach “£1,642,308” a chur in ionad “£1,588,036”.
(3) Beidh éifeacht ag fo-alt (6) d'alt leasaitheach 1964 ach “£1,041,884” a chur in ionad “£1,027,246”.
(4) Déanfar suim £1,819,122 chun iasachtaí, mar aon le hús ar an gcéanna, i leith seirbhísí caipitiúla a fhuascailt, a mhuirearú go bliantúil ar an bPríomh-Chiste nó a thoradh fáis sna tríocha bliain airgeadais chomhleanúnacha a thosóidh leis an mbliain airgeadais dar críoch an 31ú lá de Mhárta, 1966.
(5) Déanfar an cúigiú blianacht bhreise déag a íoc isteach sa Chuntas ar cibé modh agus cibé tráthanna sa bhliain airgeadais iomchuí a chinnfidh an tAire.
(6) Féadfar aon mhéid den chúigiú blianacht bhreise déag, nach mó ná £1,176,735 aon bhliain airgeadais áirithe, a úsáid chun an t-ús ar an bhfiach poiblí a íoc.
(7) Déanfar iarmhéid an chúigiú blianacht bhreise déag a úsáid i gceann nó níos mó de na slite a shonraítear i bhfo-alt (6) den phríomh-alt.
Leasú ar alt 11 den Acht Airgeadais, 1962.
1962. Uimh. 11.
62.—Leasaítear leis seo alt 11 den Acht Airgeadais, 1962 trí “an 31ú lá de Mhárta, 1968” a chur in ionad “an 31ú lá de Mhárta, 1965” i bhfo-ailt (1) agus (2).
Leasú ar alt 2 den Acht Airgeadais (Brabúis Mhianach Airithe) (Faoiseamh Sealadach ó Chánachas), 1956.
63.—Leasaítear leis seo alt 2 den Acht Airgeadais (Brabúis Mhianach Airithe) (Faoiseamh Sealadach ó Chánachas), 1956, trí “laistigh den tréimhse fiche bliain” a chur ann in ionad “laistigh den tréimhse deich mblian”.
Faoiseamh i gcás bronntanas áirithe.
64.—(1) Baineann an t-alt seo le bronntanas airgid a thabharfar don Aire Airgeadais an 6ú lá d'Aibreán, 1965, nó dá éis lena úsáid chun aon chríocha a soláthraítear airgead poiblí chun nó mar chabhair chun an chostais a bhaineann leo agus a ghlacfaidh an tAire sin.
San fho-alt seo ciallaíonn “airgead poiblí” airgead arna mhuirearú ar an bPríomh-Chiste nó arna eisiúint as nó arna sholáthar ag an Oireachtas.
(2) I gcás ina ndéanfaidh duine a bheidh tar éis bronntanas lena mbaineann an t-alt seo a thabhairt faoiseamh ó cháin a éileamh faoi threoir an bhronntanais sin, beidh éifeacht ag na forálacha seo a leanas den alt seo.
(3) Chun críocha cánach ioncaim (lena n-áirítear forcháin) don bhliain mheasúnachta a thabharfaidh an duine an bronntanas déanfar méid an chéanna a bhaint as aon ioncam nó a fhritháireamh i gcoinne aon ioncaim de chuid an duine ar arb inmhuirir cáin don bhliain sin agus, i gcás inar gá sin, urscaoilfear nó aisíocfar cáin dá réir sin, agus ríomhfar dá réir sin ioncam iomlán an duine nó i gcás inar bean phósta an duine a meastar gurb ioncam de chuid a fearchéile a hioncam, ioncam iomlán an fhearchéile.
San fho-alt seo ciallaíonn “ioncam iomlán” ioncam iomlán ó gach bunadh arna mheas de réir forálacha na nAchtanna Cánach Ioncaim.
(4) I gcás inar cuideachta a thabharfaidh bronntanas lena mbaineann an t-alt seo, lamhálfar méid an bhronntanais mar asbhaint le linn ríomh a bheith á dhéanamh chun críocha cánach brabús corparáide ar bhrabúis sin na cuideachta a éireoidh sa tréimhse chuntasaíochta a thabharfar an bronntanas.
Cumhacht na gCoimisinéirí Speisialta a ordú cáin a íoc i measúnachtaí a bheidh faoi achomharc.
65.—(1) Más rud é ar achomharc i gcoinne measúnachta i leith cánach ioncaim nó cánach brabús corparáide a thabhairt os a gcomhair lena éisteacht, go ndéanfaidh na Coimisinéirí Speisialta—
(a) ar iarratas ó bhéal nó i scríbhinn ón achomharcóir, an éisteacht a iarchur, nó
(b) ar an éisteacht a bheith tosaithe acu, í a chur ar atráth,
féadfaidh siad a ordú go n-íocfar, d'ainneoin an éisteacht, an méid sin den cháin sa mheasúnacht is dóigh leo, ar fhoras an eolais a bheidh ar fáil, a bheidh iníoctha ar an achomharc a chinneadh nó dá éis sín.
(2) Maidir le cás ina ndéanfar ordú faoi fho-alt (1) den alt seo gan an t-achomharcóir a bheith i láthair, beidh éifeacht ag na forálacha seo a leanas:
(a) déanfaidh an cigire cánach nó oifigeach eile do na Coimisinéirí Ioncaim fógra i scríbhinn i dtaobh an t-ordú a dhéanamh a thabhairt don achomharcóir;
(b) féadfaidh an t-achomharcóir, más éagóir leis an t-ordú laistigh de cheithre lá dhéag tar éis dáta an fhógra dá dtagraítear i mír (a) den fho-alt seo, uiríolla i scríbhinn a chur faoi bhráid na gCoimisinéirí Speisialta i dtaobh an ordaithe;
(c) féadfaidh na Coimisinéirí Speisialta, tar éis breithniú a dhéanamh ar aon uiríolla a chuirfear faoina mbráid de réir fhomhír (b) den fho-alt seo, an t-ordú a dhaingniú nó ordú athbhreithnithe a dhéanamh, agus gabhfaidh aon ordú athbhreithnithe den sórt sin ionad an ordaithe chéadluaite.
(3) I gcás an t-achomharc a thabharfar os comhair na gCoimisinéirí Speisialta le héisteacht do bhaint le measúnacht i leith cánach ioncaim (dá ngairtear an mheasúnacht iomchuí anseo ina dhiaidh seo san fho-alt seo) is measúnacht amháin d'uimhir mheasúnachtaí (dá ngairtear na measúnachtaí comhshuimithe anseo ina dhiaidh seo san fho-alt seo) a mbeidh an cháin inti luaite in aon suim amháin faoi fho-alt (1) d'alt 21 den Acht Airgeadais, 1963, tiocfar, chun críocha fho-alt (1) den alt seo, ar mhéid na cánach sa mheasúnacht iomchuí tríd an méid cánach, más ann, is iníoctha faoi fho-alt (3) den alt sin 21 a bhaint as an tsuim amháin sin; agus, i gcás ina ndéanfar achomharc chun na gCoimisinéirí Speisialta, i gcoinne dhá cheann nó níos mó de na measúnachtaí comhshuimithe, tiocfar sa tslí chéanna ar an méid iomlán cánach sna measúnachtaí sin agus beidh feidhm ag forálacha an ailt seo ionann is dá mba shuim cánach i measúnacht aonair an méid iomlán sin.
(4) I gcás ina mbeidh sé ordaithe, maidir le haon mheasúnacht, suim cánach a íoc faoi na forálacha sin roimhe seo den alt seo—
(a) baileofar agus íocfar an tsuim sin agus béarfaidh sí ús ionann agus dá mbeadh an t-achomharc i gcoinne na measúnachta cinnte nuair a rinneadh an t-ordú agus gurbh í an tsuim chánach is inmhuirir de réir an chinnte an tsuim chánach a shonraítear leis an ordú, agus
(b) ar an achomharc i gcoinne na measúnachta a chinneadh, déanfar aon iarmhéid cánach is inmhuirir de réir an chinnte a íoc nó aon cháin a ró-íocadh a aisíoc, de réir mar is gá sa chás,
agus, i gcás ina mbeidh feidhm ag fo-alt (2) den alt seo, measfar chun críocha mhír (a) den fho-alt seo, gur ar dháta an fhógra faoi mhír (a) den fho-alt sin (2) a rinneadh an t-ordú.
(5) Folaíonn gach tagairt san alt seo d'achomharcóir tagairt do dhuine ag gníomhú thar ceann an achomharcóra maidir leis an achomharc.
(6) Féadfaidh Coimisinéir Speisialta amháin aon chumhacht dá dtugtar do na Coimisinéirí Speisialta leis an alt seo a fheidhmiú.
Aisghairm.
1965. Uimh. 2.
66.—(1) (a) Déantar leis seo gach achtachán a shonraítear i gcolún (2) de Chuid I den Tríú Sceideal a ghabhann leis an Acht seo a aisghairm a mhéid a shonraítear i gcolún (3) den Chuid sin.
(b) Measfar mír (a) den fho-alt seo a theacht i ngníomh an 6ú lá d'Aibreán, 1965.
(2) (a) Déantar leis seo an t-achtachán a shonraítear i gcolún (2) de Chuid II den Tríú Sceideal a ghabhann leis an Acht seo a aisghairm a mhéid a shonraítear i gcolún (3) den Chuid sin.
(b) Measfar mír (a) den fho-alt seo a theacht i ngníomh an 11ú lá de Bhealtaine, 1965.
(3) (a) Déantar leis seo an t-achtachán a shonraítear i gcolún (2) de Chuid III den Tríú Sceideal a ghabhann leis an Acht seo a aisghairm a mhéid a shonraítear i gcolún (3) den Chuid sin.
(b) Measfar mír (a) den fho-alt seo a theacht i ngníomh an 12ú lá de Bhealtaine, 1965.
(4) Déantar leis seo gach achtachán a shonraítear i gcolún (2) de Chuid IV den Tríú Sceideal a ghabhann leis an Acht seo a aisghairm a mhéid a shonraítear i gcolún (3) den Chuid sin.
(5) (a) Déantar leis seo gach achtachán a shonraítear i gcolún (2) de Chuid V den Tríú Sceideal a ghabhann leis an Acht seo a aisghairm a mhéid a shonraítear i gcolún (3) den Chuid sin.
(b) Ní bheidh feidhm ag mír (a) den fho-alt seo ach amháin maidir le leagáid gheofar ó thiomnóir nó ó dhíthiom nóir a éagfaidh tar éis dáta an Achta seo a rith agus maidir le comharbas a thabharfar tar éis dáta an Achta seo a rith agus chun na críche sin folaíonn an abairt “leagáid” iarmhar nó scair d'iarmhar.
(c) Déantar leis seo an t-achtachán a shonraítear i gcolún (2) de Chuid VI den Tríú Sceideal a ghabhann leis an Acht seo a aisghairm a mhéid a shonraítear i gcolún (3) den Chuid sin.
(d) Ní bheidh feidhm ag mír (c) den fho-alt seo ach amháin maidir le daoine a éagfaidh tar éis dáta an Achta seo a rith.
(6) (a) Déantar leis seo an t-achtachán a shonraítear i gcolún (2) de Chuid VII den Tríú Sceideal a ghabhann leis an Acht seo a leasú a mhéid a shonraítear i gcolún (3) den Chuid sin.
(b) Tiocfaidh mír (a) den fho-alt seo i ngníomh—
(i) más in Iúil, 1965, nó roimhe sin a rithfear an tAcht seo—an lú lá de Lúnasa, 1965, agus
(ii) más i Lúnasa, 1965, nó dá éis sin a rithfear é— an lú lá den mhí díreach i ndiaidh na míosa a rithfear é.
(7) (a) Déantar leis seo gach achtachán a shonraítear i gcolún (2) de Chuid VIII den Tríú Sceideal a ghabhann leis an Acht seo a aisghairm a mhéid a shonraítear i gcolún (3) den chuid sin.
(b) D'ainneoin mhír (a) den fho-alt seo, is iad na dleachtanna stampa céanna ab inmhuirir dá mba nár ritheadh an tAcht seo is inmhuirir ar ionstraim ina bhfuil, chun críocha mhír (a) d'fho-alt (3) d'alt 45 den Acht Talún, 1965, deimhniú gurb ionstraim de dhroim conradh a rinneadh roimh dháta an Achta sin a rith an ionstraim, agus chun na críche sin measfar nach ndearnadh an aisghairm a dhéantar le mír (a) den fho-alt seo.
(c) Tiocfaidh míreanna (a) agus (b) den fho-alt seo i ngníomh an lú lá de Lúnasa, 1965, nó ar dháta an Achta seo a rith, cibé dáta acu is déanaí.
(8) (a) Déantar leis seo gach achtachán a shonraítear i gcolún (2) de Chuid IX den Tríú Sceideal a ghabhann leis an Acht seo a aisghairm a mhéid a shonraítear i gcolún (3) den Chuid sin.
(b) Tiocfaidh mír (a) den fho-alt seo i ngníomh an 6ú lá d'Iúil, 1966.
Cúram agus bainistí cánacha agus dleachtanna.
67.—Déantar leis seo na cánacha agus na dleachtanna uile a fhorchuirtear leis an Acht seo a chur faoi chúram agus faoi bhainistí na gCoimisinéirí Ioncaim.
Gearrtheideal, forléiriú agus tosach feidhme.
1891, c. 39.
1920, c. 18.
68.—(1) Féadfar an tAcht Airgeadais, 1965, a ghairm den Acht seo.
(2) Déanfar Codanna I, VII, VIII agus IX agus ailt 64 agus 65 (sa mhéid go mbaineann siad le cáin ioncaim) den Acht seo a fhorléiriú i dteannta na nAchtanna Cánach Ioncaim.
(3) Déanfar Cuid II den Acht seo, sa mhéid go mbaineann sí le dleachtanna custam, a fhorléiriú i dteannta na nAchtanna Custam agus, sa mhéid go mbaineann sí le dleachtanna máil, a fhorléiriú i dteannta na Reachtanna a bhaineann leis na dleachtanna máil agus le bainistí na ndleachtanna sin.
(4) Déanfar Cuid IV den Acht seo a fhorléiriú i dteannta an Stamp Act, 1891, agus na n-achtachán ag leasú nó ag leathnú an Achta sin.
(5) Déanfar Cuid V agus ailt 64 agus 65 (sa mhéid go mbaineann siad le cáin bhrabús corparáide) den Acht seo a fhorléiriú i dteannta Chuid V den Finance Act, 1920, agus na n-achtachán ag leasú nó ag leathnú na Coda sin.
(6) Forléireofar Cuid VI den Acht seo i dteannta Chuid VI den Acht Airgeadais, 1963.
(7) Measfar Codanna, I, VII, VIII agus IX den Acht seo, ach amháin mar a bhforáiltear a mhalairt go sainráite iontu, a theacht i ngníomh, agus beidh éifeacht acu, ar an agus ón 6ú lá d'Aibreán, 1965.
(8) Aon tagairt san Acht seo d'aon achtachán eile déanfar, ach amháin a mhéid a éilíonn an comhthéacs a mhalairt, í a fhorléiriú mar thagairt don achtachán sin arna leasú le haon achtachán nó faoi aon achtachán eile, lena n-áirítear an tAcht seo.
AN CHEAD SCEIDEAL.
Biotáille (Rátaí Gnáth-Dhleachta custam)
An Saghas Biotáille | Rátaí Fabhair | Lán-rátaí | ||||
(1) | (2) | (3) | ||||
£ | s. | d. | £ | s. | d. | |
Ar gach galún de Bhiotáille Chumhraithe .. | 18 | 17 | 6 | 19 | 1 | 6 |
Ar gach galún de licéirí, coirdéil, meascáin agus ullmhóidí eile sa bhuidéal a thaifeadtar i slí a léireoidh nach bhfuil an neart le tástáil .. .. | 15 | 18 | 6 | 16 | 1 | 10 |
Ar gach galún, arna ríomh de réir profa, d'aon saghas biotáille nár luadh roimhe seo agus meascáin agus ullmhóidí ina bhfuil biotáille .. | 11 | 15 | 11 | 11 | 18 | 5 |
AN DARA SCEIDEAL.
Dleachtanna ar Thobac.
CUID I.
Custaim.
Tobac Neamhmhonaraithe:— | £ | s. | d. | |
Má bhíonn sé scúite nó díloirgnithe:— | ||||
agus 10 faoin gcéad nó níos mó de fhliuchra ann de réir meáchain .. .. .. .. .. .. | an lb. | 3 | 6 | 0 |
agus níos lú ná 10 faoin gcéad de fhliuchra ann de réir meáchain .. .. .. .. .. .. | ,, | 3 | 13 | 4 |
Mura mbíonn sé scúite nó díloirgnithe:— | ||||
agus 10 faoin gcéad nó níos mó de fhliuchra ann de réir meáchain .. .. .. .. .. .. | ,, | 3 | 5 | 11½ |
agus níos lú ná 10 faoin gcéad de fhliuchra ann de réir meáchain .. .. .. .. .. .. | ,, | 3 | 13 | 3½ |
Lán-rátaí | Rátaí Fabhair | ||||||
Tobac Monaraithe:— | £ | s. | d. | £ | s. | d. | |
todóga .. .. .. .. .. | an lb. | 4 | 3 | 0 | 3 | 9 | 2 |
toitíní .. .. .. .. .. | ,, | 4 | 0 | 6 | 3 | 7 | 1 |
Cavendish nó Negrohead .. .. | ,, | 4 | 2 | 6 | 3 | 8 | 9 |
Cavendish nó Negrohead a monaraíodh faoi bhanna .. .. .. .. | ,, | 4 | 2 | 0 | 3 | 8 | 4 |
tobac monaraithe eile .. .. .. | ,, | 4 | 0 | 6 | 3 | 7 | 1 |
Snaois a bhfuil níos mó ná 13 faoin gcéad de fhliuchra ann de réir meáchain .. .. .. .. | ,, | 4 | 0 | 0 | 3 | 6 | 8 |
Snaois nach bhfuil níos mó ná 13 faoin gcéad de fhliuchra ann de réir meáchain .. .. .. .. | ,, | 4 | 2 | 6 | 3 | 8 | 9 |
Cuid II.
Mál.
£ | s. | d. | ||
Tobac Neamhmhonaraithe:— | ||||
agus 10 faoin gcéad nó níos mó de fhliuchra ann de réir meáchain .. .. .. .. .. .. .. | an lb. | 3 | 4 | 10½ |
agus níos lú ná 10 faoin gcéad de fhliuchra ann de réir meáchain .. .. .. .. .. .. | ,, | 3 | 12 | 1 |
Tobac monaraithe:— | ||||
Cavendish nó Negrohead a monaraíodh faoi bhanna .. | ,, | 3 | 6 | 10½ |
AN TRIU SCEIDEAL.
Achtacháin a Aisghairtear.
Cuid I.
Seisiún agus Caibidil nó Uimhir agus Bliain | Gearrtheideal | Méid na hAisghairme |
(1) | (2) | (3) |
8 & 9 Geo. 5, c. 40. | Income Tax Act, 1918. | Mír (b) d'fho-alt (3) d'alt 5; mír (c) d'alt 20 agus mír (ii) den choinníoll a ghabhann leis an alt sin; ailt 126, 127, 128, 129 agus 130; na focail “or surcharge” gach áit ina bhfuil siad i bhfo-ailt (2), (4) agus (5) d'alt 137; na focail “or surcharged” i bhfo-alt (5) d'alt 137; fo-alt (6) d'alt 137; na focail “together with, in either case, the tax payable for the remainder of that year, according to their respective interests,” i bhfo-alt (3) d'alt 161; míreanna (a) agus (b) d'alt 226; Riail 3 d'Uimh. VII de Sceideal A; Rialacha 9, 10 agus 12 de na Rialacha is infheidhmithe maidir le Cásanna I agus II de Sceideal D; Rialacha 2, 3, 12, 14, 16 agus 17 de na Rialacha is infheidhmithe maidir le Sceideal E. |
Fo-alt (2) d'alt 8. | ||
Fo-alt (2) d'alt 10. | ||
Alt 6. | ||
Fo-alt (2) d'alt 14; na focail “ach mar a lomháltar i Saorstát Éireann” i Riail (2) de Chuid II den Chéad Sceideal. | ||
Mír (b) d'alt 6. | ||
Alt 6. | ||
Na focail “ach ní dhéanfaidh aon ní sa bhfo-alt seo difir d'oibriú Rialach 10 de na Rialacha a bhaineann le Cásanna I agus II le Sceideal D” i bhfo-alt (2) d'alt 8; fo-alt (8) d'alt 41. | ||
Na focail “Faoi réir fo-alt (8) den alt seo,” i bhfo-alt (7) d'alt 5; fo-ailt (8) agus (9) d'alt 5; na focail “Riail 10 de na Rialacha is infheidhmithe maidir le Cásanna I agus II de Sceideal D” i gcolún 1 den Tríú Sceideal. |
Cuid II.
Seisiún agus Caibidil | Gearrtheideal | Méid na hAisghairme |
(1) | (2) | (3) |
10 & 11 Geo. 5, c. 18. | Finance Act, 1920. | An focal “pensions,” agus na focail “or sums” sa mhíniú ag deireadh fho-alt (4) d'alt 27. |
Cuid III.
Uimhir agus Bliain | Gearrtheideal | Méid na hAisghairme |
(1) | (2) | (3) |
Alt 15. |
Cuid IV.
Seisiún agus Caibidil nó Uimhir agus Bliain | Gearrtheideal | Méid na hAisghairme |
(1) | (2) | (3) |
8 & 9 Geo. v, c. 40. | Income Tax Act, 1918. | Alt 202. |
Na focail “agus is cinneadh críochnaitheach dochloíte a gcinneadh sin” i mír (a) d'fho-alt (2) d'alt 54. |
CUID V.
Seisiún agus Caibidil | Gearrtheideal | Méid na hAisghairme |
(1) | (2) | (3) |
16 & 17 Vict. c.51. | Succession Duty Act, 1853. | Na focail “where the successor shall be the lineal issue or lineal ancestor of the predecessor, a duty at the rate of one pound per centum upon such value:” in alt 10. |
51 & 52 Vict., c. 8. | Customs & Inland Revenue Act, 1888. | Na focail “where the successor shall be the lineal issue or lineal ancestor of the predecessor a duty at the rate of ten shillings per centum upon the value of the interest of the successor;” i bhfo-alt (1) d'alt 21. |
10 Edw. 7 & 1 Geo. 5, c. 8. | Finance (1909-10) Act, 1910. | Fo-alt (2) d'alt 58; i bhfo-alt (3) d'alt 58 na focail uile ó na focail “the expression ‘ deceased ’ means” go dtí na focail “thereunder arises; and.” |
Cuid VI.
Uimhir agus Bliain | Gearrtheideal | Méid na hAisghairme |
(1) | (2) | (3) |
Alt. 12 |
Cuid VII.
Uimhir agus Bliain | Gearrtheideal | Méid na hAisghairme |
(1) | (2) | (3) |
Mír (a) d'fho-alt (3) d'alt 48; na focail “, seachas duine lena mbaineann mír (a) den fho-alt seo,” i bhfomhír (i) de mhír (b) den fho-alt sin; na focail “mír (a) nó” i mír (c) den fho-alt sin; mír (d) den fho-alt sin; an abairt “i mír (a),” ibhfo-alt (4) d'alt 49. |
Cuid VIII.
Uimhir agus Bliain | Gearrtheideal | Méid na hAisghairme |
(1) | (2) | (3) |
Fo-ailt (4), (5) agus (7) d'alt 13. | ||
Fo-ailt (4), (5) agus (7) d'alt 24; alt 26. | ||
I bhfo-alt (1) d'alt 16, na focail “Faoi réir fo-ailt (2) den alt seo,” na focail “, agus measfar nach raibh feidhm riamh,” agus na focail ó “agus má híocadh” go dtí deireadh an fho-ailt; fo-alt (2) d'alt 16; an focal “nó” ag deireadh mhír (a) d'fho-alt (i) d'alt 17; mír (b) d'fho-alt (1) d'alt 17; fo-alt (2) d'alt 17. | ||
In alt 6, mír (b) d'fho-alt (6). | ||
Ailt 18 agus 22. | ||
In alt 12, míreanna (iii) agus (iv) d'fho-alt (2). | ||
Ailt 33 go 35. | ||
Ailt 15 agus 16. | ||
Alt 42. |
Cuid IX.
Seisiún agus Caibidil nó Uimhir agus Bliain | Gearrtheideal | Méid na hAisghairme |
(1) | (2) | (3) |
46 Geo. 3, c. 43. | Appraisers Licences Act, 1806. | Ailt 4, 5 agus 6. |
8 & 9 Vict., c. 76. | Revenue Act, 1845. | Alt 1. |
27 & 28 Vict., c. 56. | Revenue (No. 2) Act, 1864. | Alt 6, sa mhéid go mbaineann sé le Measadóirí. |
30 & 31 Vict., c. 90. | Revenue Act, 1867. | Ailt 1 go 6. |
33 & 34 Vict., c. 32. | Customs and Inland Revenue Act, 1870. | Alt 4. |
51 & 52 Vict., c. 8. | Customs and Inland Revenue Act, 1888. | Fo-alt (2) d'alt 9. |
53 & 54 Vict., c. 8. | Customs and Inland Revenue Act, 1890. | An focal “appraiser,” in alt 9. |
Fo-alt (1) d'alt 8. |
Number 22 of 1965.
FINANCE ACT, 1965
ARRANGEMENT OF SECTIONS
INCOME TAX
CUSTOMS AND EXCISE
Amendment of section 1 (2) (b) of Finance (Excise Duties) (Vehicles) Act, 1952. |
DEATH DUTIES
Cesser of proviso to section 4 of Finance Act, 1894, except with respect to certain property. | |
Amendment of section 59 of Finance (1909-10) Act, 1910, and certain other enactments. | |
STAMP DUTIES
CORPORATION PROFITS TAX
Continuance of certain exemptions from corporation profits tax. | |
TURNOVER TAX
Procedure where claim is required to be referred to Special Commissioners of Income Tax. |
PROFITS OR GAINS FROM DEALING IN OR DEVELOPING LAND: INCOME TAX AND SUR-TAX
TRADES, PROFESSIONS AND VOCATIONS CARRIED ON IN PARTNERSHIP: INCOME TAX AND SUR-TAX
AMENDMENT OF PART IX OF FINANCE ACT, 1963: INCOME TAX AND SUR-TAX
Certain leases to be deemed to have required payments of premiums. | |
MISCELLANEOUS
Power of Special Commissioners to order payment of tax in assessments under appeal. | |
SPIRITS (RATES OF ORDINARY CUSTOMS DUTY)
DUTIES ON TOBACCO
Part I—CUSTOMS
Part II—EXCISE
ENACTMENTS REPEALED
Acts Referred to | |
1946, No. 15 | |
1959, No. 18 | |
Income Tax Act, 1918 | 1918, c. 40 |
Finance Act, 1922 | 1922, c. 17 |
1929, No. 32 | |
1924, No. 27 | |
1925, No. 28 | |
1926, No. 35 | |
1953, No. 21 | |
1923, No. 21 | |
1956, No. 47 | |
1958, No. 25 | |
1960, No. 19 | |
1956, No. 22 | |
1963, No. 23 | |
1964, No. 15 | |
1933, No. 15 | |
Finance Act, 1920 | 1920, c. 18 |
1962, No. 15 | |
1931, No. 43 | |
Imposition of Duties (No. 84) (Hydrocarbon Oils) (Customs Duties) Order, 1959 | S.I. No. 219 of 1959 |
1957, No. 20 | |
1932, No. 20 | |
1934, No. 31 | |
1940, No. 14 | |
1948, No. 12 | |
1949, No. 13 | |
1964, No. 31 | |
1952, No. 24 | |
1941, No. 14 | |
Finance Act, 1894 | 1894, c. 30 |
Finance Act, 1910 | 1910, c. 8 |
Finance Act, 1914 | 1914 (Sess. 1), c. 10 |
1955, No. 13 | |
Inland Revenue Act, 1889 | 1889, c. 7 |
1961, No. 23 | |
1938, No. 25 | |
Stamp Act, 1891 | 1891, c. 39 |
Finance Act, 1895 | 1895, c. 16 |
1963, No. 33 | |
1944, No. 18 | |
1942, No. 14 | |
1950, No. 18 | |
1965, No. 2 | |
Number 22 of 1965.
FINANCE ACT, 1965
PART I.
Income Tax.
Income tax and sur-tax for the year 1965-66.
1.—(1) Income tax shall be charged for the year beginning on the 6th day of April, 1965, at the rate of six shillings and four pence in the pound.
(2) Sur-tax for the year beginning on the 6th day of April, 1965, shall be charged in respect of the income of any individual the total of which from all sources exceeds two 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, 1964.
(3) The several statutory and other provisions which were in force on the 5th day of April, 1965, in relation to income tax and sur-tax and any such provisions which came into operation on the 6th day of April, 1965, in relation thereto 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, 1965.
Amendment of section 5 of Finance Act, 1946.
2.—In relation to capital expenditure on scientific research incurred on or after the 6th day of April, 1965—
(a) section 5 of the Finance Act, 1946, shall have effect—
(i) as if in subsection (3) thereof the words “and for each of the four following years of assessment,” and “one-fifth of” were omitted,
(ii) as if paragraphs (a), (b) and (e) of subsection (4) were omitted and the following paragraph were substituted for paragraph (c)—
“(c) an amount equal to the allowance made under this section in respect of that expenditure, or, if the value of the asset immediately before the cessation is less than that allowance, equal to that value, shall be treated as a trading receipt of the trade accruing immediately before the cessation;”,
(iii) as if “the amount of the allowance effectively granted” were substituted for “the total of the allowances granted” in paragraph (d) of subsection (4);
(b) section 33 of the Finance Act, 1959, shall have effect as if the following definition were substituted for the definition of “scientific research allowance”:
“‘scientific research allowance’ means, in relation to any expenditure, the amount of any allowance made in respect of that expenditure under subsection (3) of section 5 of the Finance Act, 1946, reduced by any amount treated as a trading receipt pursuant to paragraph (c) of subsection (4) of the said section as it applies to expenditure incurred on or after the 6th day of April, 1965;”.
Separate assessments under Schedule A or Schedule B in certain cases.
3.—(1) Where a person—
(a) during any part of a year of assessment, whether alone or jointly with another person or persons in the circumstances set out in subsection (2) of this section, or
(b) during the whole of any year of assessment, jointly as aforesaid,
is entitled to any estate or interest in property in respect of which he would be assessable separately or with the other person or persons under Schedule A or Schedule B, if he, or he and the other person or persons, were entitled to that estate or interest for the whole of the year, he shall be separately assessed under Schedule A or under Schedule B, as the case may be, in respect of his estate or interest, or his part of the estate or interest, in the property for the part or whole of the year on the appropriate proportion of the annual or assessable value.
(2) The circumstances in which subsection (1) of this section is to apply to a person being entitled to an estate or interest in property jointly with another person or persons are that he has that estate or interest as a coparcener, joint tenant, tenant in common or tenant of lands or tenements in partnership.
(3) Where a person to whom this section applies is liable to bear part of an annual payment reserved out of or charged on the relevant property, that part shall, for the purposes of Rule 19 of the General Rules, be regarded as being payable as a reservation out of or charge on the estate or interest, or the part of the estate or interest, in respect of which he is assessed under this section.
(4) Subsection (1) of section 162 of the Income Tax Act, 1918, is hereby amended by the addition thereto of the following proviso:
“Provided that no distraint shall be made on the lands, tenements and premises in respect of which the tax is charged if such lands, tenements and premises have been sold for valuable consideration and the person on whom the tax is charged is no longer the occupier thereof.”
(5) Subsection (1) of section 199 of the Income Tax Act, 1918, is hereby amended by the addition thereto of the following proviso:
“Provided that no distress may be levied on the occupier of the property charged or upon the premises in respect of which the assessment is made if such property or premises has or have been sold for valuable consideration and the tax is in respect of a period prior to the sale.”
(6) In this section—
“annual payment” means any payment from which, apart from any insufficiency of profits or gains of the person making it, tax is deductible under Rule 19 of the General Rules;
“property” means lands, tenements and hereditaments.
Making of claims, etc., and appeals and rehearings.
4.—(1) Notwithstanding any other provision of the Income Tax Acts—
(a) all claims of exemption or for any allowance or deduction under those Acts,
(b) all claims for repayment of tax under those Acts, and
(c) (i) all claims to relief under those Acts where the relief is measured in the provision under which it is given, and
(ii) all matters and questions relating to any relief so measured,
in relation to which a right of appeal from a decision of the Special Commissioners is, otherwise than by this section, not specifically provided,
shall be stated in such manner and form as the Revenue Commissioners may prescribe and shall be submitted to and determined by the Revenue Commissioners or such officer of the Revenue Commissioners (including an inspector of taxes) as they may authorise in that behalf, but any person aggrieved by any determination on any such claim, matter or question may, on giving notice in writing to the Revenue Commissioners or the officer within twenty-one days after notification to the person aggrieved of the determination, appeal to the Special Commissioners.
(2) The Special Commissioners shall hear and determine an appeal to them under subsection (1) of this section as if it were an appeal against an assessment to income tax, and the provisions of the Income Tax Acts relating to the rehearing of an appeal and the statement of a case for the opinion of the High Court on a point of law shall apply accordingly with any necessary modifications.
(3) Where—
(a) a right of appeal to the Special Commissioners is given by any provision (other than Rule 8 or 9 of the General Rules or paragraph 2 of the First Schedule to the Finance Act, 1922) of the Income Tax Acts, and
(b) such provision, while applying the provisions of the Income Tax Acts relating to appeals against assessments, does not apply the provisions of those Acts relating to rehearing of appeals,
such provision shall be deemed to apply the said provisions relating to rehearing of appeals.
(4) In a case in which—
(a) a notice of appeal is not given within the time limited by subsection (1) of this section, or
(b) a person who has given notice of appeal does not attend before the Special Commissioners at the time and place appointed for the hearing of his appeal,
the provisions of subsections (5), (7), (8) and (8A) of section 5 of the Finance Act, 1929, shall apply, with any necessary modifications.
(5) Subparagraph (d) of paragraph (2C) of Rule 21 of the General Rules is hereby amended by the insertion of “the rehearing of appeals and to” before “cases”.
(6) Subsection (5) of section 8 of the Finance Act, 1924, subsection (2) of section 12 of the Finance Act, 1925, and subparagraph (3) of paragraph 4 of Part II of the First Schedule to the Finance Act, 1926, are each hereby amended by the insertion of “rehearing of an appeal and to the” before “statement of a case” and the deletion of “but excluding the provisions of section 196 of the Income Tax Act, 1918”.
(7) Subsection (5) of section 10 of the Finance Act, 1953, is hereby amended by the substitution of “as if it were an appeal against an assessment, and the provisions of the Income Tax Acts relating to the rehearing of an appeal and the statement of a case for the opinion of the High Court on a point of law shall apply accordingly with any necessary modifications” for “, whose decision shall be final”.
(8) Where a claim which was made before the passing of this Act and to which section 202 of the Income Tax Act, 1918, applied has not been finally determined at such passing, it shall be treated as having been made in accordance with this section.
(9) This section shall come into operation on the passing of this Act.
Amendment of section 5 of Finance Act, 1929.
5.—Section 5 of the Finance Act, 1929, is hereby amended by—
(a) the addition at the end of subsection (5) of “and the powers conferred on the Special Commissioners by subsections (7) and (8) of this section may be exercised by one Special Commissioner”;
(b) the substitution for subsections (7) and (8) of the following subsections—
“(7) (a) A notice of appeal not given within the time limited by subsection (1) of this section shall be regarded as having been so given where, on an application in writing having been made to him in that behalf, the inspector of taxes or such other officer as aforesaid, being satisfied that, owing to absence, sickness or other reasonable cause, the applicant was prevented from giving notice of appeal within the time limited and that the application was made thereafter without unreasonable delay, notifies the applicant in writing that his application has been allowed.
(b) If on an application under paragraph (a) of this subsection the inspector or other officer is not satisfied as aforesaid, he shall by notice in writing inform the applicant that his application has been refused.
(c) Within fifteen days after the date of a notice under paragraph (b) of this subsection the applicant may by notice in writing require the inspector or other officer to refer his application to the Special Commissioners and, in relation to any application so referred, paragraphs (a) and (b) of this subsection shall have effect as if for every reference therein to the inspector or other officer there was substituted a reference to the Special Commissioners.
(8) In a case in which a person who has given notice of appeal does not attend before the Special Commissioners at the time and place appointed for the hearing of his appeal, subsection (6) of this section shall not have effect if—
(a) at the said time and place another person attends on behalf of the appellant and the Special Commissioners consent to hear that person, or
(b) on an application in that behalf having been made to them in writing or otherwise at or before the said time, the Special Commissioners, postpone the hearing, or
(c) on an application in writing having been made to them after the said time the Special Commissioners, being satisfied that, owing to absence, sickness or other reasonable cause, the appellant was prevented from appearing before them at the said time and place and that the application was made without unreasonable delay, direct that the appeal be treated as one the time for the hearing of which has not yet been appointed.
(8A) (a) Where action for the recovery of tax charged by an assessment, being action by way of the institution of proceedings in any court or the issue of a certificate under section 7 of the Finance Act, 1923, has been taken, neither subsection (7) nor subsection (8) of this section shall, unless the Revenue Commissioners otherwise direct, apply in relation to that assessment until the said action has been completed.
(b) Where, in a case coming within the foregoing paragraph, an application under paragraph (a) of the said subsection (7) is allowed or, on an application under paragraph (c) of the said subsection (8), the Special Commissioners direct as therein provided, the applicant shall in no case be entitled to repayment of any sum paid or borne by him in respect of costs of any such court proceedings as aforesaid or, as the case may be, of any fees or expenses charged by the county registrar or sheriff executing a certificate under the said section 7 of the Finance Act, 1923.”
Exports relief.
6.—(1) In this section “the Act” means the Finance (Miscellaneous Provisions) Act, 1956.
(2) In subparagraph (i) of paragraph (b) of subsection (2) of section 56 of the Finance Act, 1958 (as substituted in subsection (1) of section 28 of the Finance Act, 1960) “1980-81” shall be substituted for “1975-76”.
(3) Where, apart from the provisions of this section, a company is entitled to claim relief under Part III of the Act, by virtue of subsection (1) of section 29 of the Finance Act, 1960, in respect of the year 1974-75 or any earlier year of assessment, the company may, in lieu of such relief, claim relief under subsection (1) or subsection (3) of section 12 of the Act as if that year of assessment were a year of claim within the meaning of section 10 of the Act.
(4) Where a company has obtained relief under Part III of the Act by virtue of subsection (3) of this section and is subsequently entitled to relief under subsection (1) of section 29 of the Finance Act, 1960, the last-mentioned relief shall be granted as if the last year of assessment in respect of which relief is due by virtue of subsection (3) of this section was the company's last year of claim within the meaning of section 10 of the Act:
Provided that no relief shall be given in respect of any year of assessment after the fourteenth year of assessment after the first year of claim or in respect of any year of assessment after the year 1979-80.
Amendment of Rule 7 (1) of Miscellaneous Rules applicable to Schedule D.
7.—(1) Paragraph (1) of Rule 7 of the Miscellaneous Rules applicable to Schedule D is hereby amended—
(i) by the substitution in subparagraph (a) of “body of persons not resident in the State” for “foreign or colonial company, society, adventure, or concern; or”, and
(ii) by the deletion of subparagraph (b).
(2) The said paragraph (1) shall not extend to any payment to which Rule 19 or Rule 21 of the General Rules applies.
(3) Any reference in any provision of the Income Tax Acts to the said Rule 7 shall be construed as a reference to the said Rule 7 as amended by the foregoing subsections of this section.
(4) Subsection (1) of section 10 of the Finance Act, 1923, is hereby amended by the substitution therein of “body of persons not resident in the State” for “foreign company, society, adventure or concern”.
(5) Subsection (1) of section 6 of the Finance Act, 1924, is hereby amended by the substitution therein of “body of persons not resident in the State” for “foreign company, society, adventure, or concern”.
(6) This, section shall have effect as on and from the 11th day of May, 1965.
Amendment of section 2 (3) of Finance Act, 1924.
8.—Subsection (3) of section 2 of the Finance Act, 1924, is hereby amended by the substitution therein of “every person by whom” for “every person to whom”.
Amendment of Rule (2) of Part II of First Schedule, Finance Act, 1929.
9.—Rule (2) of Part II of the First Schedule to the Finance Act, 1929, is hereby amended by the insertion in paragraph (b) of “and possessions” after “securities”.
Amendment of section 3 (1) (2) of Finance Act, 1956.
10.—Subsections (1) and (2) of section 3 of the Finance Act, 1956, are each hereby amended by the substitution of “fifty pounds” for “twenty-five pounds”.
Amendment of paragraph (a) of proviso to section 17 of Finance Act, 1963.
11.—Paragraph (a) of the proviso to subsection (1) of section 17 of the Finance Act, 1963, shall have effect, where the return is of interest paid or credited during a year beginning on or after the 6th day of April, 1965, as if the reference to £15 were a reference to £50.
PART II.
Customs and Excise.
Beer.
12.—(1) In lieu of the duty of excise imposed by subsection (1) of section 13 of the Finance Act, 1964, there shall be charged, levied and paid on all beer brewed within the State on or after the 12th day of May, 1965, a duty of excise at the rate of fourteen pounds, seventeen shillings for every thirty-six gallons of worts of a specific gravity of one thousand and fifty-five degrees.
(2) In lieu of the duties of customs imposed by subsections (2) and (3) of section 13 of the Finance Act, 1964, there shall, as on and from the 12th day of May, 1965, be charged, levied and paid on all beer of any description imported into the State, a duty of customs at the rate of fourteen pounds, seventeen shillings and sixpence for every thirty-six gallons of beer of which the worts were before fermentation of a specific gravity of one thousand and fifty-five degrees.
(3) There shall be allowed and paid on 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 (1) or subsection (2) of this section has been paid, a drawback calculated according to the original specific gravity of the beer, at the rate of fourteen pounds, seventeen shillings and threepence on every thirty-six gallons of beer of which the original specific gravity was one thousand and fifty-five degrees.
(4) Where, in the case of beer which is chargeable with the duty imposed by subsection (1) or subsection (2) of this section or in the case of beer on which drawback under subsection (3) of this section is payable, the specific gravity of the beer is not one thousand and fifty-five degrees, the duty or drawback shall be varied proportionately.
(5) Section 24 of the Finance Act, 1933, shall not apply or have effect in relation to the duty of customs imposed by this section.
Spirits.
13.—(1) The Finance Act, 1920, shall, as on and from the 12th day of May, 1965, be amended by the substitution in Part I of the First Schedule thereto of the matter set out in the First Schedule to this Act for the matter inserted in that Part by section 14 of the Finance Act, 1964, and subsection (1) of section 3 of the said Finance Act, 1920, shall have effect accordingly.
(2) (a) This subsection applies to spirits known as whiskey which at importation are shown to the satisfaction of the Revenue Commissioners to have been wholly manufactured in Northern Ireland and to have been bottled and consigned by the distiller.
(b) The duty of customs to which subsection (1) of this section relates shall, as on and from the 12th day of May, 1965, be charged, levied and paid on spirits to which this subsection applies at the rate of ten pounds, six shillings and fourpence the gallon (computed at proof) in lieu of the rate chargeable under subsection (1) of this section.
(3) The duty of excise imposed by subsection (2) of section 3 of the Finance Act, 1920, shall, as on and from the 12th day of May, 1965, be charged, levied and paid at the rate of ten pounds, five shillings and eleven pence the gallon (computed at proof) in lieu of the rate specified in subsection (2) of section 4 of the Finance Act, 1962.
(4) Nothing in this section shall operate to relieve from or to prejudice or affect the additional customs duties or the additional excise duty in respect of immature spirits imposed by section 9 of the Finance Act, 1926.
Hydrocarbon oils.
14.—(1) In this section—
“the Act of 1935” means the Finance Act, 1935;
“the Act of 1964” means the Finance Act, 1964.
(2) The duty of customs imposed by section 1 of the Finance (Customs Duties) (No. 4) Act, 1931, shall, in respect of mineral hydrocarbon light oil chargeable with that duty, be charged, levied and paid as on and from the 12th day of May, 1965, at the rate of 3s. 4 1/12d. the gallon in lieu of the rate specified in subsection (2) of section 16 of the Act of 1964.
(3) The duty of excise imposed by section 1 of the Finance (Miscellaneous Provisions) Act, 1935, 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 12th day of May, 1965, 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 3s. 3 1/12 d. the gallon in lieu of the rate specified in subsection (3) of section 16 of the Act of 1964.
(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 12th day of May, 1965, at the rate of 2s. 8[html]d. the gallon in lieu of the rate specified in subsection (4) of section 16 of the Act of 1964.
(5) As on and from the 12th day of May, 1965, the rate of any rebate allowed under subsection (2) of section 21 of the Act of 1935 shall—
(a) in respect of hydrocarbon oil on which such rebate is allowable and on which the duty of customs mentioned in subsection (4) of this section was paid at the rate of 2s. 8[html]d. the gallon, be 2s. 8[html]d. the gallon, and
(b) in respect of hydrocarbon oil on which such rebate is allowable and on which the duty of customs mentioned in subsection (4) of this section was, by virtue of paragraph 6 of the Imposition of Duties (No. 84) (Hydrocarbon Oils) (Customs Duties) Order, 1959, paid at the rate of 2s. 7[html]d. the gallon, be 2s. 7[html]d. the gallon,
in lieu of the rate allowable immediately before the 12th day of May, 1965, by virtue of subsection (5) of section 16 of the Act of 1964.
(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 12th day of May, 1965, 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 2s. 7[html]d. the gallon in lieu of the rate specified in subsection (6) of section 16 of the Act of 1964.
(7) As on and from the 12th day of May, 1965, the rate of any rebate allowed under subsection (4) of section 21 of the Act of 1935, in respect of hydrocarbon oil on which such rebate is allowable and on which the excise duty mentioned in subsection (6) of this section was paid at the rate of 2s. 7[html]d. the gallon, shall be 2s. 7[html]d. the gallon in lieu of the rate allowable immediately before the 12th day of May, 1965, by virtue of subsection (7) of section 16 of the Act of 1964.
(8) As on and from the 12th day of May, 1965, the rate of any repayment allowed under subsection (8) of section 10 of the Finance Act, 1957, in respect of hydrocarbon oil on which such repayment is allowable and on which either—
(a) the excise duty mentioned in subsection (6) of this section was paid at the rate of 2s. 7[html]d. the gallon, or
(b) the customs duty mentioned in subsection (4) of this section was paid at the rate of 2s. 7[html]d. the gallon or 2s. 8[html]d. the gallon,
shall be 1s. 0d. the gallon in lieu of the rate allowable immediately before the 12th day of May, 1965.
Tobacco.
15.—(1) The duty of customs on tobacco imposed by section 20 of the Finance Act, 1932, shall, as on and from the 12th day of May, 1965, be charged, levied and paid at the several rates specified in Part I of the Second Schedule to this Act in lieu of the several rates specified in Part I of the Third Schedule to the Finance Act, 1964.
(2) The duty of excise on tobacco imposed by section 19 of the Finance Act, 1934, shall, as on and from the 12th day of May, 1965, be charged, levied and paid at the several rates specified in Part II of the Second Schedule to this Act in lieu of the several rates specified in Part II of the Third Schedule to the Finance Act, 1964.
(3) The rebate on hard pressed tobacco mentioned in subsection (2) of section 17 of the Finance Act, 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 12th day of May, 1965, be at the rate of one pound three shillings and nine pence per pound.
Wine.
16.—(1) There shall be charged, levied and paid as on and from the 12th day of May, 1965, a duty of customs at the rate of five shillings and ten pence per gallon on all wine imported into the State in addition to the duty chargeable under section 5 of the Finance Act, 1948, and section 14 of the Finance Act, 1949.
(2) Section 24 of the Finance Act, 1933, shall not apply or have effect in relation to the duty of customs imposed by this section.
Amendment of section 38 of Finance Act, 1932.
17.—Section 38 of the Finance Act, 1932, is hereby amended by the insertion of “then, provided that the Minister for Industry and Commerce so consents,” before “the Revenue Commissioners may”.
Pawnbrokers' licences.
18.—On and after the 1st day of August, 1965, excise duty, at the rates specified in the Table annexed to this section, shall be charged, levied and paid for and upon every licence granted under section 8 of the Pawnbrokers Act, 1964, to carry on the business of a pawnbroker.
TABLE | Rate of duty. |
In the case of a licence granted to carry on the business of a pawnbroker at a particular premises in the County Borough of Dublin or in the Borough of Dún Laoghaire | £50. |
In the case of a licence granted to carry on the business of a pawnbroker at a particular premises in any other part of the State | £10. |
Amendment of section 1 (2) (b) of Finance (Excise Duties) (Vehicles) Act, 1952.
19.—(1) Paragraph (b) of subsection (2) of section 1 of the Finance (Excise Duties) (Vehicles) Act, 1952, is hereby amended by the substitution of “three pounds or less” for “five shillings”.
(2) Subsection (1) of this section shall come into operation on the 1st day of March, 1966.
PART III.
Death Duties.
Dispositions in favour of certain companies, etc.
20.—(1) In this section—
“company” means a body corporate (wherever incorporated)—
(a) in which the number of shareholders (excluding employees who are not directors of the company and any shareholder who is such as nominee of a beneficial owner of shares) is not more than fifty,
(b) which has not issued any of its shares as a result of a public invitation to subscribe for shares, and
(c) which is under the control of not more than five persons;
“company controlled by the deceased” means a company which was under the control of any one or more of the deceased, the relatives of the deceased, nominees of the deceased, or nominees of the relatives of the deceased—
(a) in a case in which the deceased died two years or more after the passing of this Act, within the period of five years before the death;
(b) in any other case, within the period commencing three years before the passing of this Act and ending at the death;
“control” means, in relation to a body corporate, the power of a person to secure, by means of the holding of shares or the possession of voting power in or in relation to that or any other body corporate, or by virtue of any powers conferred by the articles of association or other document regulating that or any other body corporate, that the affairs of the first-mentioned body corporate are conducted in accordance with the wishes of that person;
“deceased” means a person who dies after the passing of this Act;
“disposition” has the same meaning as in section 27 and section 32 of the Finance Act, 1941, and also includes a payment of money;
“income” in relation to a company includes profits arising from trade;
“nominee” means a person (including a trustee) who may be required to exercise his voting power on the directions of, or holds shares directly or indirectly on behalf of, another person;
“non-trading company” means a company the income whereof in the twelve months preceding the death of the deceased consisted mainly of income which, if the company were an individual, would not be earned income as defined in subsection (3) of section 14 of the Income Tax Act, 1918;
“relative” means a husband or wife, ancestor, lineal descendant, or brother or sister or descendant of a brother or sister.
(2) For the purposes of this section—
(a) a company shall be deemed to be under the control of not more than five persons if any five or fewer persons together exercise, or are able to exercise, or are entitled to acquire, control, whether direct or indirect, of the company and for this purpose persons who are relatives of one another, persons who are nominees of any other person together with that other person, persons in partnership and persons interested in any shares or obligations of the company which are subject to any trust or are part of the estate of a deceased person shall respectively be treated as a single person, and
(b) a company which is controlled by any one or more of the deceased and relatives of the deceased shall be regarded as being itself a relative of the deceased.
(3) (a) Where the deceased has, either before or after the passing of this Act, made a disposition of property in favour of a company controlled by the deceased, the property shall, for all purposes of estate duty, be deemed to be property taken by the company under a disposition operating as an immediate gift inter vivos within the meaning of paragraph (c) of subsection (1) of section 2 of the Finance Act, 1894, and any consideration received by the deceased in relation thereto shall not be treated as consideration for the purpose either of section 3 of the Finance Act, 1894, or of subsection (1) of section 7 of that Act.
(b) Where the consideration received by the deceased for a disposition to which paragraph (a) of this subsection applies and which was made within five years of his death, or property representing such consideration, is liable to estate duty in connection with his death, the following provision shall have effect: In determining the value for estate duty purposes of the property taken under the disposition there shall be deducted, from the value which would be liable to duty if this paragraph had not been enacted, the value on which estate duty is payable of the consideration or of the property representing the consideration.
(4) (a) Where—
(i) the deceased had at any time, whether before or after the passing of this Act, made a disposition of property in favour of a company controlled by the deceased, and
(ii) he was at any time within five years of his death in receipt or enjoyment of income or benefits from the company other than dividends or interest on stock, shares, or debentures of the company,
he shall be deemed to have had an interest ceasing on his death in the net assets of the company within the meaning of paragraph (b) of subsection (1) of section 2 of the Finance Act, 1894, with the exclusion from that paragraph of the words “holder of an office, or”.
(b) The interest to which paragraph (a) of this subsection refers shall be deemed to be an annuity equivalent to the average annual amount received or enjoyed by way of income or benefits in the relevant period, that is to say, the period of five years immediately preceding the death of the deceased and in relation to the said interest the following provisions shall apply:
(i) where the benefits enjoyed consist of or include the occupation or possession of lands or chattels, the value of the occupation or possession shall be determined in the same manner as the value of similar benefits is determined under the provisions of subsection (5) of section 21 of this Act;
(ii) where the income or benefits purport to be or to include remuneration for services rendered by the deceased to the company, the Revenue Commissioners shall deduct from the said average annual amount such sum as appears to them to be reasonable remuneration in all the circumstances of the case.
(c) In the application of subsection (7) of section 7 of the Finance Act, 1894, to the cesser of an interest to which paragraph (a) of this subsection refers—
(i) the annual net income of the company shall be deemed to be the average of the total net income received in all accounting years or parts of accounting years falling within the relevant period referred to in paragraph (b) of this subsection;
(ii) the net value of the assets of the company shall be computed by deducting, from the principal value of the gross assets of the company at the date of death of the deceased, the liabilities of the company other than debts or liabilities due to a relative of the deceased which were not bona fide incurred for full consideration in money or money's worth given by the relative to the company.
(5) Where there pass on a death securities, whether stock or shares or debentures, in a non-trading company which is a company controlled by the deceased, the value, for all purposes of death duties, of the securities shall be such sum as would have been payable in respect of them to their owner if the company had been voluntarily wound up and all the assets realised on the date in relation to which the value is to be determined.
Where the assets of the company include securities of a second non-trading company, the value shall be ascertained on the basis that the second company is also voluntarily wound up and its assets realised on the relevant date, and if the assets of the second company include securities of a third non-trading company, the value shall be ascertained on the basis that the third company is also voluntarily wound up and its assets realised on the relevant date, and so on.
In determining such sum, no allowance shall be made for the costs of winding up any company or of realising its assets.
(6) Where any one or more of the deceased and relatives of the deceased had, directly or indirectly, control of a company by reason of the ownership of shares—
(a) in a case in which the deceased died two years or more after the passing of this Act, within the period of five years before the death,
(b) in any other case, within the period commencing three years before the passing of this Act and ending at the death,
the value of each such share passing or deemed to pass on the death of the deceased under his will or intestacy or by reason of a disposition made by him shall, for all purposes of death duties, be determined as if it formed part of a group of shares sufficient in number to give to the owner of the group control of the company.
(7) Where amongst the property passing on a death there is included a debt due to the deceased by a company controlled by the deceased, the value of the debt for all purposes of death duties shall be determined on the basis that the debt was immediately payable on the date in relation to which the value is to be ascertained.
(8) A disposition to or for the benefit of a relative of the deceased made by a company controlled by the deceased, where at the time of the disposition or at any time within a period of one year prior thereto the deceased alone had control of the company, shall, for all purposes of death duties, be deemed to be a disposition made by the deceased to or for the benefit of the relative, and any consideration for the disposition given to the company shall be deemed to be consideration given to the deceased in relation to the disposition so deemed to be made by him.
Discretionary trusts.
21.—(1) In this section—
“beneficiary” means a person who is an object of the trust referred to in subsection (2) of this section;
“market value” means the price which, in the opinion of the Revenue Commissioners, the property to which subsection (5) of this section relates would fetch if sold in the open market;
“payment” includes any disposition of property in favour of a beneficiary;
“relevant period” means, in relation to a deceased person, the period of five years prior to the date of his death or the period from the date of the commencement of the discretionary trust up to the date of his death, whichever is the shorter.
(2) Where property is vested in a trustee upon trusts under which the income or capital of the property may be paid to one or more of a number or of a class of persons as the trustee or any other person may, at his discretion, select and one or more of those persons dies or die during the continuance of the discretionary trust and after the passing of this Act, any person so dying shall, for all purposes of estate duty, be deemed to have had an interest limited to cease on his death in the property.
(3) The interest to which subsection (2) of this section refers shall be deemed to have been an annuity equivalent to the average annual amount of the aggregate of all payments made out of the capital or income of the property to the deceased person or received or enjoyed by him during the relevant period or made to or received or disposed of by any other person on his behalf during that period, subject however to the following subsections of this section.
(4) A payment out of the capital of the trust property shall not be treated as a payment for the purpose of subsection (3) of this section save where there is a trust or power to accumulate income as an addition to the capital of the trust property and then only to the extent to which the payment does not exceed the amount of income accumulated to the date of such payment.
(5) If at any time during the relevant period the deceased person had been in occupation or possession of land or chattels subject to the discretionary trust otherwise than for full consideration in money or money's worth given by him and, after the termination of the occupation or possession, the land or chattels, or property representing the land or chattels, continues to be subject to the discretionary trust, the following provision shall have effect for the purpose of determining the amount of the annuity referred to in subsection (3) of this section:
For each year or part of a year during which the deceased person was the only beneficiary in occupation or possession, the occupation or possession shall be deemed to have been a payment of income at the annual rate of six per cent. of the market value of the land or chattels (as the case may be) at the date of the termination of the occupation or possession. For each year or part of a year during which a number of beneficiaries including the deceased person was in occupation or possession, the deceased person's occupation or possession shall be deemed to have been a payment of income at an annual rate of six (divided by the number of beneficiaries including the deceased person) per cent. of such market value.
(6) In relation to property in which an interest is by this section deemed to have subsisted, paragraph (b) of subsection (1) of section 2 of the Finance Act, 1894, shall have effect as if the words “holder of an office, or” were omitted.
Amendment of section 2 (2) of Finance Act, 1894.
22.—(1) In this section “the Principal Act” means the Finance Act, 1894.
(2) The exemption from estate duty applicable by virtue of subsection (2) of section 2 of the Principal Act shall not apply to property other than land situate out of the State which, by the law of the country in which it is situate, is or is deemed to be immovable property and which passes or is deemed to pass on a death occurring after the passing of this Act where either—
(a) the death is that of a person dying domiciled in the State and the property passes under his will or intestacy or by survivorship or is deemed to pass by reference to being the subject matter of a gift inter vivos made, whether before or after the passing of this Act, by him, or
(b) the property passes or is deemed to pass under or by virtue of a disposition made, whether before or after the passing of this Act, by a person who, at the date when the disposition took effect, was domiciled in the State or in the area now comprised in the State or under a disposition made, whether before or after the passing of this Act, directly or indirectly, on behalf of or at the expense of or out of funds provided by a person who at the said date was domiciled as aforesaid.
(3) Paragraph (b) of subsection (2) of this section shall not apply in relation to the death of the disponer where—
(a) the disponer dies domiciled outside the State, and
(b) the disposition constitutes an immediate gift inter vivos made, whether before or after the passing of this Act, by him.
(4) As respects property to which subsection (2) of this section applies, the following provisions shall have effect:
(a) the proviso to subsection (5) of section 7 of the Principal Act and subsection (3) of section 60 of the Finance (1909-10) Act, 1910, shall not apply;
(b) where the deceased was competent to dispose of such property within the meaning of the Principal Act, his executor (as defined by paragraph (d) of subsection (1) of section 22 of that Act) shall, in addition to any other person, be accountable for the duty and subsection (4) of section 8 of the Principal Act shall have effect as if the words referring to the executor not being accountable were omitted;
(c) the charge for duty thereon by virtue of subsection (1) of section 9 of the Principal Act shall extend to assets which form the proceeds of any disposition of the property or otherwise for the time being directly or indirectly represent it and the proviso to that subsection and any other enactment relating to the charge imposed under that section shall have effect accordingly.
Extension of section 30 of Finance Act, 1941, etc.
23.—(1) Where, after the passing of this Act, a person who has an interest in property limited to cease on a death as defined by section 27 of the Finance Act, 1941, acquires the property or all or any other interests therein, the acquisition shall be deemed to be a determination of the interest so limited to cease as aforesaid, within the meaning of section 30 of that Act.
(2) Where an acquisition to which subsection (1) of this section relates has, by way of purchase within five years of the death whereon the interest was limited to cease, been made either by the deceased or out of or by means of any property which would have passed or have been deemed to pass on his death if he had died immediately before the said purchase, then, a sum of money equivalent to the consideration given for the purchase shall be deemed for all purposes of estate duty to be property taken under a disposition made by the deceased within five years of his death purporting to operate as a gift inter vivos to the person from whom the purchase was made.
(3) Where—
(a) at any time after the passing of this Act and within five years before a death, being a time when there was in any property an interest limited to cease on the death as defined in section 27 of the Finance Act, 1941, a purchase of another interest in that property expectant on or subject to the interest so limited has been made either by the deceased or out of or by means of any property which would have passed for the purposes of estate duty on his death if he had died immediately before the purchase,
(b) the other interest passes or is deemed to pass or would, but for the provisions of this subsection, so pass or be deemed to pass on the death for the purposes of estate duty, and
(c) subsection (1) of this section does not apply to the purchase of the other interest,
there shall be deemed to be included in the property passing on the death in lieu of and substitution for the said other interest a sum of money equivalent to the consideration given for the purchase and the said other interest shall be excluded from the property so passing.
(4) Where the interest limited to cease on a death to which subsection (1) or paragraph (a) of subsection (3) of this section applies is such that on the cesser of that interest the property in which it subsisted is to be treated for the purposes of estate duty as passing to a particular or limited extent only then the consideration for the purchase to which subsection (2) of this section or the said paragraph (a), as the case may be, refers shall be treated for the purpose of this section as reduced to a corresponding extent.
(5) A sum of money which under this section is deemed to pass on a death shall, for the purposes of subsection (10) of section 7 of the Finance Act, 1894, be treated as distinct from any other property passing or deemed to pass on the death.
(6) Any property or any interest therein which was the subject matter of an acquisition to which the foregoing subsections apply shall not, in relation to any other property passing or deemed to pass on the death, be regarded as consideration within the meaning of section 3 of the Finance Act, 1894.
Benefits accruing pursuant to superannuation schemes.
24.—(1) (a) The provisions of this subsection shall have effect in relation to a death benefit payable under a non-contributory superannuation scheme.
(b) A death benefit shall be deemed—
(i) for all purposes of estate duty to be an interest purchased or provided by the deceased and to pass by reason of a disposition made by him,
(ii) for all purposes of succession duty to be a succession derived from the deceased as predecessor and from no other person.
(c) Where a death benefit is payable to all or any one or more of a class of persons, each such person shall be deemed to have become entitled on the death to all payments made to him notwithstanding that a power of appointment, selection or nomination in respect of the payments was vested in any person.
(d) (i) Where the aggregate value of all death benefits payable on a death does not exceed £5,000, the benefits shall, to the extent to which they become payable to or for the benefit of the widow or the dependent children of the deceased, be exempt from estate duty.
(ii) Where the aggregate value of death benefits payable on a death to or for the benefit of the widow or dependent children of the deceased exceeds £5,000, the estate duty chargeable in respect of such benefits shall not exceed the sum by which such value exceeds £5,000, but no reduction under this paragraph of the duty chargeable on a death benefit shall effect any reduction of the estate duty on other property under subsection (1) of section 13 of the Finance Act, 1914, or paragraph (b) of subsection (2) or subsection (3) of section 13 of the Finance Act, 1955.
(e) In a case in which a death benefit consists of property other than money, any references in this section to a benefit being payable or to payments shall be construed accordingly.
(f) In this subsection—
“death benefit” means any benefit which accrues pursuant to a superannuation scheme on or in connection with a death, occurring after the passing of this Act, during service or after retirement;
“the deceased” means the person on or in connection with whose death a death benefit accrues;
“dependent child” means a child (including a child adopted under the provisions of the Adoption Acts, 1952 and 1964) who had not attained the age of sixteen years at the date of the death of the deceased or who was then receiving full time instruction at any university college, school or other educational establishment;
“non-contributory”, in relation to a superannuation scheme, means that no monetary contribution has been made to the scheme by the deceased;
“superannuation scheme” includes any arrangement connected with employment;
“employment” includes employment as a director of a body corporate.
(2) (a) The provisions of paragraph (d) of subsection (1) of this section shall apply to death benefits payable under a superannuation scheme other than a non-contributory superannuation scheme, to or for the benefit of the widow or dependent children of the deceased.
(b) In this subsection “death benefits”, “superannuation scheme”, “non-contributory”, “dependent children” and “the deceased” have the same meanings as in subsection (1) of this section.
Cesser of proviso to section 4 of Finance Act, 1894, except with respect to certain property.
25.—(1) The proviso to section 4 of the Finance Act, 1894, shall cease to have effect as regards property which passes or is deemed to pass on a death occurring after the passing of this Act.
(2) Subsection (1) of this section shall not apply to property as to which it is proved to the satisfaction of the Revenue Commissioners that it did not pass and is not deemed, by this or any other Act, to pass under or as a consequence, direct or indirect, of a disposition made by the deceased.
(3) For the purposes of this section “disposition” includes a payment of money.
Provisions relating to certain policies of assurance.
26.—In relation to a policy of assurance to which subsection (1) of section 11 of the Customs and Inland Revenue Act, 1889, applies and which was indefeasibly vested in a donee before the commencement of the period (in this section referred to as the revelant period) of five years ending at the death of the assured, the following provisions shall have effect if the assured dies after the passing of this Act:
(a) a part of the money received under the policy shall be excluded from the property passing or deemed to pass on the death of the assured and that part shall consist of:
(i) so much of that money as is equal to the price which, in the opinion of the Revenue Commissioners, the policy would have fetched if sold in the open market on the commencement of the relevant period, and
(ii) if any of the premiums paid on the policy during the relevant period were premiums not paid by the assured, so much of the balance of that money as bears to the whole of that balance the same proportion as the total of those premiums bears to the total of all the premiums paid on the policy during the relevant period;
(b) such part of the money received under the policy as remains after the exclusion under the foregoing paragraph shall be treated for all purposes of estate duty as made up of or including the gifts deemed under the next paragraph to have been made by the assured to the donee,
(c) the assured shall be deemed to have made, on each date during the relevant period on which he paid a premium on the policy, a gift to the donee of so much of the part referred to in the foregoing paragraph of the money received under the policy as bears to the whole of that part the same proportion as the premium bears to the total of all the premiums paid by the assured on the policy during the relevant period.
Amendment of section 59 of Finance (1909-10) Act, 1910, and certain other enactments.
27.—(1) In subsection (1) of section 59 of the Finance (1909-10) Act, 1910, “five years” is hereby substituted for “three years” in both places where the latter words occur.
(2) In subsection (2) of section 59 of the Finance (1909-10) Act, 1910 “five hundred pounds” is hereby substituted for “one hundred pounds”.
(3) In—
(i) paragraph (e) of subsection (1) of section 2 of the Finance Act, 1894,
(ii) paragraph (b) of subsection (3) of section 24 of the Finance Act, 1940,
(iii) subsection (4) of section 25 of that Act,
(iv) subsection (2) of section 30 of the Finance Act, 1941,
(v) subsection (1) of section 24 of the Finance Act, 1961, and
(vi) paragraph (b) of subsection (3) of that section, “five years” is hereby substituted for “three years”.
(4) In determining, for estate duty purposes, the value of any property which is deemed to pass on a death—
(a) as property taken under a disposition purporting to operate as an immediate gift inter vivos within the meaning of paragraph (c) or paragraph (e) of subsection (1) of section 2 of the Finance Act, 1894, or
(b) under the provisions of subsection (1) of section 30 of the Finance Act, 1941,
being a death taking place in the third, fourth or last year of the five-year period, the principal value of the property shall be reduced—
(i) by fifteen per cent. thereof, if the death takes place in the third year,
(ii) by thirty per cent., if the death takes place in the fourth year,
(iii) by sixty per cent., if the death takes place in the fifth year.
In this subsection “the five-year period” means the period of five years beginning with the relevant disposition of property or the relevant disposition or determination of the limited interest, as the case may be.
(5) Where, for estate duty purposes, the aggregate value or amount of gifts made to a donee within five years prior to the death of the donor exceeds £500, the estate duty chargeable in respect of the gifts shall not exceed the sum by which such value or amount exceeds £500, but no reduction under this subsection of the duty chargeable on a gift shall affect any reduction of the estate duty on other property under subsection (1) of section 13 of the Finance Act, 1914, or paragraph (b) of subsection (2) or subsection (3) of section 13 of the Finance Act, 1955.
(6) This section shall have effect only in cases in which the deceased dies after the passing of this Act and the relevant disposition, surrender, assurance, divesting, determination or other transaction was made or effected after or within three years before such passing.
Amendment of section 59 (2) of Finance (1909-10) Act, 1910, section 27 (a) of Finance Act, 1938, and section 24 (3) (a) of Finance Act, 1961.
28.—In relation to a disposition or gift made, whether before or after the passing of this Act, by a person dying after such passing—
(i) subsection (2) of section 59 of the Finance (1909-10) Act, 1910,
(ii) paragraph (a) of section 27 of the Finance Act, 1938, and
(iii) paragraph (c) of subsection (3) of section 24 of the Finance Act, 1961,
shall be read as if there were inserted in each immediately after the word “marriage” the words “to or for the benefit of a party to the marriage or of issue of the marriage”.
Abatement of estate duty.
29.—(1) In this section—
“benefit” means all property and all interests in property passing or accruing to a dependant on the death of the deceased in respect of which estate duty is payable;
“child” means a child (including a child adopted under the provisions of the Adoption Acts, 1952 and 1964) of the deceased who was living at his death and who had not then attained the age of sixteen years or who was then receiving full time instruction at any university college, school or other educational establishment;
“deceased” means a person dying after the passing of this Act domiciled in the State;
“dependant” means the widow or child;
“widow” except in subsection (4), means the widow of the deceased,
(2) Where the widow is the only dependant entitled to a benefit on the death of the deceased, any estate duty payable in respect of such benefit shall be abated by the sum of £250 together with a sum of £150 in respect of each child.
(3) Where more than one dependant, including the widow, are entitled to benefits, any estate duty payable in respect of such benefits shall be abated by the following amounts:
(a) in relation to the widow's benefit, by a sum of £250 together with a sum of £150 for each child not entitled to a benefit;
(b) in relation to a child's benefit, by the sum of £150.
(4) In a case where the deceased is a widow, any estate duty payable in respect of a benefit shall be abated by the sum of £150.
(5) Subsections (2) to (4) of this section shall have effect subject to the proviso that—
(a) in a case in which the amount of a benefit is not affected by a liability to estate duty arising in connection with the death of the deceased, no abatement shall be made under those subsections in respect of that benefit;
(b) in a case in which the amount of a benefit is affected by such a liability and the extent to which it is so affected is of an amount which is less than such abatement under those subsections in respect of the benefit as would be appropriate apart from this paragraph, the abatement under those subsections in respect of the benefit shall be reduced to that amount.
(6) Subsections (2) to (5) of this section shall have effect subject to the proviso that they shall not apply where the net value of all property passing or deemed to pass on the death of the deceased in respect of which estate duty is payable exceeds £15,000.
Abolition of legacy and succession duty in certain cases.
30.—(1) The legacy and succession duty payable at the rate of one per cent. and the additional succession duty at the rate of ten shillings per cent. shall not be chargeable on a legacy derived from a testator or intestate dying after the passing of this Act or on a succession conferred after such passing.
(2) For the purposes of this section “legacy” includes residue and share of residue.
(3) The foregoing provisions of this section shall not operate to prevent the grant of an exemption which would be lawful if this section had not been enacted.
PART IV.
Stamp Duties.
Relief from capital and transfer stamp duty in case of reconstructions or amalgamations of companies.
31.—(1) Where it is shown to the satisfaction of the Revenue Commissioners that there exists a scheme for the bona fide reconstruction of any company or companies or the amalgamation of any companies and that, in connection with the scheme, there exist the following conditions, that is to say—
(a) a company with limited liability is to be registered, or since the passing of this Act a company has been established by Act of the Oireachtas, or the nominal share capital of a company has been increased;
(b) the company (in this section referred to as the transferee company) is to be registered or has been established or has increased its capital with a view to the acquisition either of the undertaking of, or of not less than ninety per cent. of the issued share capital of, a particular existing company;
(c) the consideration for the acquisition (except such part thereof as consists in the transfer to or discharge by the transferee company of liabilities of the existing company) consists as to not less than ninety per cent. thereof—
(i) where an undertaking is to be acquired, in the issue of shares in the transferee company to the existing company or to holders of shares in the existing company; or
(ii) where shares are to be acquired, in the issue of shares in the transferee company to the holders of shares in the existing company in exchange for the shares held by them in the existing company;
then, subject to the provisions of this section,—
(A) the nominal share capital of the transferee company, or the amount by which the capital of the transferee company has been increased, as the case may be, shall, for the purpose of computing the stamp duty chargeable in respect of that capital, be treated as being reduced by either—
(I) an amount equal to the amount of the share capital of the existing company or, in the case of the acquisition of a part of an undertaking, equal to such proportion of the said share capital as the value of that part of the undertaking bears to the whole value of the undertaking; or
(II) the amount to be credited as paid up on the shares to be issued as such consideration as aforesaid and on the shares, if any, to be issued to creditors of the existing company in consideration of the release of debts (whether secured or unsecured) due or accruing due to them from the existing company or of the assignment of such debts to the transferee company,
whichever amount is the less; and
(B) stamp duty under the heading “Conveyance or Transfer on Sale” in the First Schedule to the Stamp Act, 1891, shall not be chargeable on any instrument made for the purposes of or in connection with the transfer of the undertaking or shares, or on any instrument made for the purposes of or in connection with the assignment to the transferee company of any debts, secured or unsecured, of the existing company, nor shall any such duty be chargeable under section 12 of the Finance Act, 1895, on a copy of any Act of the Oireachtas, or on any instrument vesting, or relating to the vesting of, the undertaking or shares in the transferee company:
Provided that—
(a) no such instrument shall be deemed to be duly stamped unless either it is stamped with the duty to which it would but for this section be liable or it has in accordance with, the provisions of section 12 of the Stamp Act, 1891, been stamped with a particular stamp denoting either that it is not charge able with any duty or that it is duly stamped; and
(b) in the case of an instrument made for the purposes of or in connection with a transfer to a company within the meaning of the Companies Act, 1963, the provisions of paragraph (B) of this subsection shall not apply unless the instrument is either—
(i) executed within a period of twelve months from the date of the registration of the transferee company or the date of the resolution for the increase of the nominal share capital of the transferee company, as the case may be; or
(ii) made for the purpose of effecting a conveyance or transfer in pursuance of an agreement which has been filed, or particulars of which have been filed, with the registrar of companies within the said period of twelve months; and
(c) the foregoing provision with respect to the release and assignment of debts of the existing company shall not, except in the case of debts due to banks or to trade creditors, apply to debts which are incurred less than two years before the proper time for making a claim for exemption under this section.
(2) For the purposes of a claim for exemption under paragraph (B) of subsection (1) of this section, a company which has, in connection with a scheme of reconstruction or amalgamation, issued any unissued share capital shall be treated as if it had increased its nominal share capital.
(3) A company shall not be deemed to be a particular existing company within the meaning of this section unless it is provided by the memorandum of association of, or Act establishing, the transferee company that one of the objects for which the company is formed is the acquisition of the undertaking of, or shares in, the existing company, or unless it appears from the resolution, Act or other authority for the increase of the capital of the transferee company that the increase is authorised for the purpose of acquiring the undertaking of, or shares in, the existing company.
(4) In a case where the undertakings of or shares in two or more companies are to be acquired, the amount of the reduction to be allowed under this section in respect of the stamp duty chargeable in respect of the nominal share capital or the increase of the capital of a company shall be computed separately in relation to each of those companies.
(5) (a) Where a claim is made for exemption under this section, the Revenue Commissioners may require the delivery to them of a statutory declaration in such form as they may direct, made by a solicitor of the Courts of Justice, and of such further evidence, if any, as they may require.
(b) The powers conferred on the Revenue Commissioners by paragraph (a) of this subsection shall be in addition to and not in substitution for the powers conferred on them by section 12 of the Stamp Act, 1891.
(6) If—
(a) where any claim for exemption from duty under this section has been allowed, it is subsequently found that any declaration or other evidence furnished in support of the claim was untrue in any material particular, or that the conditions specified in subsection (1) of this section are not fulfilled in the reconstruction or amalgamation as actually carried out; or
(b) where shares in the transferee company have been issued to the existing company in consideration of the acquisition, the existing company within a period of two years from the date, as the case may be, of the registration or establishment, or of the authority for the increase of the capital, of the transferee company ceases, otherwise than in consequence of reconstruction, amalgamation or liquidation, to be the beneficial owner of the shares so issued to it; or
(c) where any such exemption has been allowed in connection with the acquisition by the transferee company of shares in another company, the transferee company within a period of two years from the date of its registration or establishment or of the authority for the increase of its capital, as the case may be, ceases, otherwise than in consequence of reconstruction, amalgamation or liquidation, to be the beneficial owner of the shares so acquired;
the exemption shall be deemed not to have been allowed, and an amount equal to the duty remitted shall forthwith be a debt due from the transferee company to the Minister for Finance for the benefit of the Central Fund and be payable to the Revenue Commissioners, and the said amount (together with interest thereon at the rate of five per cent. per annum in the case of duty remitted under paragraph (A) of subsection (1) of this section from the date of the registration or establishment of the transferee company or the increase of its capital, as the case may be, and in the case of duty remitted under paragraph (B) of the said subsection from the date on which it would have become chargeable if this Act had not passed) shall be recoverable at the suit of the Attorney-General in any court of competent jurisdiction.
(7) If in the case of any scheme of reconstruction or amalgamation the Revenue Commissioners are satisfied that at the proper time for making a claim for exemption from duty under subsection (1) of this section there were in existence all the necessary conditions for such exemption other than the condition that not less than ninety per cent. of the issued share capital of the existing company would be acquired by the transferee company, the Commissioners may, if it is proved to their satisfaction that not less than ninety per cent. of the issued capital of the existing company has under the scheme been acquired within a period of six months from the earlier of the two following dates, that is to say—
(a) the last day of the period of one month after the first allotment of shares made for the purposes of the acquisition; or
(b) the date on which an invitation was issued to the shareholders of the existing company to accept shares in the transferee company;
and on production of the instruments on which the duty paid has been impressed, repay such an amount of duty as would have been remitted if the said condition had been originally fulfilled.
(8) In this section, unless the context otherwise requires—
references to the undertaking of an existing company include references to a part of the undertaking of an existing company;
“shares” includes stock.
PART V.
Corporation Profits Tax.
Continuance of certain exemptions from corporation profits tax.
32.—The exemptions from corporation profits tax specified in subsection (1) of section 33 of the Finance Act, 1929, shall be given in respect of the period beginning on the 1st day of January, 1965, and ending on the 31st day of December, 1967.
Exports relief.
33.—(1) In this section “the Act” means the Finance (Miscellaneous Provisions) Act, 1956.
(2) In subparagraph (b) of the definition of “accounting period” substituted in subsection (2) of section 28 of the Finance Act, 1960, “the 6th day of April, 1970” shall be substituted for “the 6th day of April, 1965”.
(3) Where, apart from the provisions of this section, a company is entitled to claim relief under Part III of the Act, by virtue of subsection (2) of section 29 of the Finance Act, 1960, in respect of any accounting period or part of an accounting period ending before the 6th day of April, 1975, the company may, in lieu of such relief, claim relief under subsection (1) or subsection (3) of section 13 of the Act as if that accounting period or part of an accounting period were an accounting period within the meaning of section 10 of the Act.
(4) Where a company has obtained relief under Part III of the Act by virtue of subsection (3) of this section and is subsequently entitled to relief under subsection (2) of section 29 of the Finance Act, 1960, the last-mentioned relief shall be granted as if any accounting period or part of an accounting period in respect of which relief has been given by virtue of subsection (3) of this section was within the period comprising the company's accounting periods within the meaning of section 10 of the Act:
Provided that no relief shall be given in respect of any accounting period or part of an accounting period beginning later than fifteen years after the day as from which the company first was entitled to claim relief under Part III of the Act or in respect of any accounting period or part of an accounting period beginning after the 5th day of April, 1980.
Cesser of section 14 of Finance Act, 1944.
34.—Section 14 of the Finance Act, 1944, shall not apply or have effect in relation to any accounting period ending after the 31st day of December, 1964.
Provisions in connection with Part IX of Finance Act, 1963.
35.—(1) Where under any of the provisions of section 86, 86A or 86B of the Finance Act, 1963, any amount falls to be treated for the purposes of income tax as income of a company, the amount shall be treated for the purposes of corporation profits tax as if it had been received by the company, on the date by reference to which it falls to be treated as income for the purposes of income tax, as profits or gains arising from lands, tenements or hereditaments forming part of the assets of the company.
(2) Subsection (1) of this section shall have effect in respect of any accounting period ending on or after the 1st day of January, 1965.
PART VI.
Turnover Tax.
Amendment of section 47 of Finance Act, 1963.
36.—The following subsection is hereby, with effect as on and from the 12th day of May, 1965, substituted for subsection (4) of section 47 of the Finance Act, 1963:
“(4) Where goods are supplied or services are provided by a club or other body of persons in respect of a payment of money by any of its members, then, for the purposes of this Part of this Act,—
(a) in the case of supply of goods, the supply shall be treated as being a sale of the goods in the course of business, the money as being money received in respect of the sale and the club or other body of persons as being the seller, and
(b) in the case of provision of services, the provision shall be treated as being in the course of business.”
Amendment of section 48 of Finance Act, 1963.
37.—(1) The following subsection is hereby, with effect as on and from the 12th day of May, 1965, inserted in section 48 of the Finance Act, 1963, after subsection (1):
“(1A) Where in any of the cases mentioned in subsection (1) of this section, the right to receive the whole or any part of the moneys payable in respect of the relevant activity is or becomes vested in a person other than the person specified in that subsection as the accountable person, the person in whom such right is or becomes vested shall be accountable for and liable to pay tax on such moneys as he may receive in respect of the activity.”
(2) In paragraph (c) and in paragraph (f) of subsection (3) of section 48 of the Finance Act, 1963, “£150” is hereby substituted for “£100”.
(3) The following paragraph is hereby inserted in subsection (3) of section 48 of the Finance Act, 1963, after paragraph (f):
“(g) Where a farmer or fisherman sells his own produce or any part thereof by retail, otherwise than in connection with the carrying on of the business of a shop or similar retail business, tax shall not be chargeable and he shall not be accountable for tax in respect of such retail sales unless or until the moneys received by him in respect thereof exceed £150 in each of two successive months and he shall then become accountable for tax immediately on the expiration of the second month; but in the meantime those moneys shall be disregarded for the purposes of paragraph (c) of this subsection.”
(4) The amendments specified in subsections (2) and (3) of this section shall come into operation—
(a) if this Act is passed before or in July, 1965—on the 1st day of August, 1965, and
(b) if it is passed in or after August, 1965—on the 1st day of the month next following that in which it is passed.
Amendment of First Schedule to Finance Act, 1963.
38.—(1) In the second paragraph of the First Schedule to the Finance Act, 1963, “other than retail sales” is hereby substituted for “otherwise than in connection with the carrying on of the business of a shop or similar retail business”.
(2) The amendment specified in subsection (1) of this section shall come into operation—
(a) if this Act is passed before or in July, 1965—on the 1st day of August, 1965, and
(b) if it is passed in or after August, 1965—on the 1st day of the month next following that in which it is passed.
Determination as to whether activity is exempted.
39.—(1) Where—
(a) it appears to the Revenue Commissioners (whether upon disclosure to them of information which in accordance with the relevant regulations has been furnished to them for the ascertainment of liability to tax of the person concerned or otherwise) that, in computing the taxable turnover of an accountable person in respect of any month, a deduction of moneys has been made on the basis that the activity in relation to which the moneys were received is an exempted activity within the meaning of subsection (2) of section 48 of the Finance Act, 1963, and
(b) the Revenue Commissioners are of opinion that that activity is not such an exempted activity,
the Revenue Commissioners may, at their discretion and without prejudice to any other action which may be taken, serve notice on the person specifying—
(i) the deduction which in their opinion should not have been made in computing taxable turnover for the month in question, and
(ii) the additional tax which would be payable if that deduction had not been made.
(2) Where a notice is served on an accountable person under subsection (1) of this section—
(a) the person may, if he claims that the deduction specified in the notice relates to an exempted activity within the meaning of subsection (2) of section 48 of the Finance Act, 1963, by notice in writing given to the Revenue Commissioners within the period of fourteen days from the service of the notice, require the claim to be referred for decision to the Special Commissioners of Income Tax,
(b) on the expiration of the said period, if no such claim is required to be so referred, or, if such claim is required to be so referred, on determination by the Special Commissioners of Income Tax against the claim, the additional tax specified in the notice shall be recoverable in the same manner and by the like proceedings as if the person had sent, in accordance with the relevant regulations, particulars showing such tax as due by him.
(3) A notice served under subsection (1) of this section may relate to two or more months and to two or more deductions in any month.
Procedure where claim is required to be referred to Special Commissioners of Income Tax.
40.—(1) The following provisions shall have effect in relation to claims required to be referred to the Special Commissioners of Income Tax under paragraph (a) of subsection (2) of section 54 of the Finance Act, 1963, or under paragraph (a) of subsection (2) of section 39 of this Act:
(a) the Special Commissioners of Income Tax shall from time to time appoint times and places for the hearing of claims and the Clerk to the Special Commissioners shall give notice of those times and places to the Revenue Commissioners;
(b) the Revenue Commissioners shall give notice in writing to each person (other than a person whose claim has been treated as determined in accordance with subsection (2) of this section) who has given notice of claim of the time and place appointed for the hearing of his claim;
(c) a claim may be heard and determined by one Special Commissioner;
(d) in the case of the neglect or refusal of a person who has given notice of claim to attend before the Special Commissioners at the time and place appointed for the purpose of hearing claims, the claim shall be treated as if the Special Commissioners of Income Tax had determined against it at the time so appointed;
(e) if it is shown by application in writing to the satisfaction of the Special Commissioners of Income Tax that, owing to absence, sickness or other reasonable cause, any person has been prevented from giving notice of claim in due time or from attending at the hearing of the claim on the day fixed for that purpose, they may extend the time for giving notice of claim or postpone the hearing of his claim for such reasonable time as they think necessary or may admit the claim to be made by any agent authorised on his behalf;
(f) an inspector of taxes or such other officer as the Revenue Commissioners shall appoint in that behalf may attend every hearing of claim and shall be entitled—
(i) to be present during all the time of the hearing and at the determination of the claim,
(ii) to produce any lawful evidence against the claim, and
(iii) to give reasons against the claim;
(g) the Special Commissioners of Income Tax shall permit any barrister or solicitor to plead before them on behalf of the claimant or the Revenue Commissioners, either viva voce or in writing, and shall hear any accountant, being any person who has been admitted a member of an incorporated society of accountants;
(h) if it appears to the Special Commissioners of Income Tax by whom the claim is heard, or to a majority of such Commissioners, by examination of the claimant on oath or affirmation, or by other lawful evidence that the claim is justified, they shall determine in favour of the claim but otherwise they shall determine against the claim;
(i) where the Special Commissioners of Income Tax have entertained a claim and, after hearing argument on the claim, have postponed giving their determination either for the purpose of considering the argument or for the purpose of affording to the claimant an opportunity of submitting in writing further evidence or argument, the Special Commissioners may, unless they consider a further hearing to be necessary, cause their determination to be sent by post to the claimant and to the Revenue Commissioners;
(j) where the Special Commissioners have determined a claim, their determination shall be final and conclusive, save that the provisions of the Income Tax Acts relating to the rehearing of an appeal and the statement of a case for the opinion of the High Court on a point of law shall, with the necessary modifications, apply in the same manner as in the case of an appeal against an assessment to income tax.
(2) If a person has made a claim under paragraph (a) of subsection (2) of section 39 of this Act and, at any time before the time fixed for hearing his claim by the Special Commissioners of Income Tax, he, or a person acting on his behalf in relation to the claim, notifies the Revenue Commissioners in writing that he desires not to proceed with his claim, the claim shall be treated as if the Special Commissioners of Income Tax had determined against it on the date upon which he so notifies the Revenue Commissioners.
PART VII.
Profits or Gains from Dealing in or Developing Land: Income Tax and Sur-tax.
Interpretation (Part VII).
41.—(1) In this Part of this Act, except where the context otherwise requires—
“control”, in relation to a body corporate, means the power of a person to secure, by means of the holding of shares or the possession of voting power in or in relation to that or any other body corporate, or by virtue of any powers conferred by the articles of association or other document regulating that or any other body corporate, that the affairs of the first-mentioned body corporate are conducted in accordance with the wishes of that person and, in relation to a partnership, means the right to a share of more than one-half of the assets, or of more than one-half of the income, of the partnership;
“development” means, in relation to any land, the construction, demolition, extension, alteration or reconstruction of any building on the land or the carrying out of any engineering or other operation in, on, over or under the land to adapt it for materially altered use; and “develop”, “developing” and “developed” shall be construed correspondingly;
“land” includes any interest in land;
“market value” means, in relation to any property, the price which that property might reasonably be expected to fetch if sold in the open market;
“trading stock” has the same meaning as in Rule 19 of the Rules applicable to Cases I and II of Schedule D;
any reference to the disposal of an interest in land includes a reference to the creation of an interest and any reference to the acquisition of an interest in land includes a reference to the acquisition of an interest which ceases on the acquisition;
any reference to price or consideration in relation to the acquisition or disposal of an interest in land shall, in a case in which a lease is granted, be construed as a reference to the fine, premium or like sum payable for the grant of the lease.
(2) For the purposes of this Part of this Act—
(a) the conveyance or transfer by way of security of any interest in any land or the granting of a lease, for a rent which is the only money consideration, of any land shall not be regarded as involving an acquisition or disposal of an interest in the land, and
(b) an option or other right to acquire or dispose of any interest in any land shall be deemed to be an interest in the land.
(3) (a) Any question whether a person is connected with another shall for the purpose of this Part of this Act be determined in accordance with the following paragraphs of this subsection, any provision that one person is connected with another being taken to mean that they are connected with one another.
(b) A person is connected with an individual if that person is the individual's husband or wife, or is a relative, or the husband or wife of a relative, of the individual or of the individual's husband or wife.
(c) A person, in his capacity as trustee of a settlement, is connected with any individual who in relation to the settlement is a settlor, and with any person who is connected with such an individual.
(d) A person is connected with any person with whom he is in partnership, and with the husband or wife or a relative of any individual with whom he is in partner ship.
(e) A company is connected with another company—
(i) if the same person has control of both, or a person has control of one and persons connected with him, or he and persons connected with him have control of the other; or
(ii) if a group of two or more persons has control of each company, and the groups either consist of the same persons or could be regarded as consisting of the same persons by treating (in one or more cases) a member of either group as replaced by a person with whom he is connected.
(f) A company is connected with another person, if that person has control of it or if that person and persons connected with him together have control of it.
(g) Any two or more persons acting together to secure or exercise control of a company shall be treated in relation to that company as connected with one another and with any person acting on the directions of any of them to secure or exercise control of the company.
(h) In this subsection—
“company” includes any body corporate;
“relative” means brother, sister, ancestor or lineal descendant;
“settlement” includes any disposition, trust, covenant, agreement, or arrangement, and any transfer of money or other property or of any right to money or other property;
“settlor”, in relation to a settlement, includes any person by whom the settlement was made or entered into directly or indirectly, and in particular (but without prejudice to the generality of the preceding words of this definition) includes any person who has provided or undertaken to provide funds directly or indirectly for the purpose of the settlement, or has made with any other person a reciprocal arrangement for that other person to make or enter into the settlement.
(4) The provisions of this Part of this Act shall have effect notwithstanding anything in Schedule A or the provisions applicable to that Schedule or in Part IX of the Finance Act, 1963.
Extension of Schedule D charge to certain profits from dealing in or developing land.
42.—(1) Without prejudice to any other provision of the Income Tax Acts under which tax is to be charged under Schedule D, tax under that Schedule shall, subject to and in accordance with the provisions of this and the succeeding sections of this Part of this Act, be charged in respect of all profits or gains arising or accruing from any business of dealing in or developing land.
(2) Without prejudice to the generality of the expression “dealing in or developing land”, a business of dealing in or developing land shall be deemed to be carried on where a person having an interest in any land—
(a) disposes of that interest, or of an interest which derives therefrom, after he or a person connected with him has developed the land or secured its development or has entered into any obligation to develop the land or to secure its development,
(b) disposes of that interest, or of an interest which derives therefrom, and the person to whom the disposition is made or a person connected with that person has at or before the time of the disposition entered into a contract (other than a contract with respect to which the Revenue Commissioners, or on appeal the Special Commissioners, are satisfied that the disponor had no knowledge of its existence and that he had no reason for thinking that it existed) for the development of the land, or the disposition is subject to any condition or stipulation as to the development of the land or is made in pursuance of any arrangement for the development of the land,
(c) disposes of an interest which derives from that interest in such circumstances that, apart from this section, the consideration for the disposal would have fallen to be taken into account as a trading receipt of a trade carried on by him if it had been the consideration for the disposal of the full interest acquired by him, or
(d) grants to any person for valuable consideration, other than a payment to which section 88 of the Finance Act, 1963, applies, any right in relation to the development of the land.
Every reference in this subsection to disposing of an interest in, or to the development of, any land includes a reference to disposing of an interest in, or to the development of, any part of that land.
(3) Where a person having acquired an interest in any land disposes of the whole of that interest after he has constructed, reconstructed extended or altered any building on the land, his activities in relation to the land shall, notwithstanding anything in paragraph (a) of subsection (2) of this section, be deemed not to have been carried out in the course of a business of dealing in or developing land where—
(a) the person would, if the said activities were disregarded, not fall to be treated as having carried on, at any time within three years prior to the said disposal, a business of dealing in or developing land, and
(b) either—
(i) in a case in which the building was constructed or reconstructed, the period from the time when the construction or reconstruction was completed to the time when the interest was disposed of was not less than six years and for the whole of that period the person was the sole occupier of the building, or
(ii) the person being an individual, the Revenue Commissioners, or on appeal the Special Commissioners, are satisfied that the building was constructed, reconstructed, extended or altered for exclusive occupation by him as his only or main residence and was in fact so occupied for substantially the whole of the period from the time when the construction, reconstruction, extension or alteration was completed to the time when the interest was disposed of, or
(iii) the Revenue Commissioners, or on appeal the Special Commissioners, are satisfied that the building was constructed or reconstructed for exclusive occupation by the person as a farmhouse or farm building for the purpose of farming the land and was in fact so occupied for substantially the whole of the period from the time when the construction or reconstruction was completed to the time when the interest was disposed of, or
(iv) in a case in which the building was reconstructed, extended or altered, for a period of not less than six years prior to the time when the reconstruction, extension or alteration was completed no part of the building was occupied otherwise than by the person or a parent or child of the person,
and, for the purposes of subparagraph (ii) of paragraph (b) of this subsection, a building shall be deemed to be in the exclusive occupation of an individual as his residence where it is mainly occupied by him or by a parent or child of his as a residence and no part thereof is occupied for the purposes of a trade but a part thereof is occupied for the purposes of a profession or vocation.
(4) (a) A business of dealing in or developing land shall be deemed to be a trade within Schedule D, or as the case may be, part of such a trade, and tax in respect of the profits or gains thereof shall be charged under Case I of the said Schedule D accordingly, both where, apart from this section, the business would fall to be regarded as such a trade or part of such a trade if every disposal of an interest in land effected in the course of the business was a disposal of the full interest in the land which the person carrying on the business had acquired and that interest had been acquired by him in the course of the business, as well as where, apart from this section, the business is such a trade or part of such a trade.
(b) In any other case tax in respect of the profits or gains of a business of dealing in or developing land shall be charged under Case VI of Schedule D.
Computation under Case I of Schedule D of profits or gains from dealing in or developing land.
43.—(1) Where a business of dealing in or developing land is, or is to be regarded as, a trade within Schedule D or a part of such a trade, the rules and provisions applicable to Case I of that Schedule shall, as respects the computation of the profits or gains of the business, have effect subject to the provisions of subsection (2) of this section.
(2) (a) Any consideration, other than rent or an amount treated as rent under section 86 of the Finance Act, 1963, for the disposal of an interest in any land, or in a part of any land, shall be treated as a consideration for the disposal of trading stock and shall accordingly be taken into account as a trading receipt.
(b) Any interest (hereafter in this subsection referred to as the superior interest) in any land held by the trader which has become trading stock of the trade shall thereafter continue at all times to be such trading stock and the value thereof at any time shall be taken to be an amount equal to the cost to the trader of its acquisition diminished by an amount equal to the cost to the trader of creating any interest (hereafter in this subsection referred to as an inferior interest) to which the superior interest has become subject.
(c) For the purposes of paragraph (b) of this subsection the cost of the acquisition of the superior interest shall, subject to paragraphs (e) and (f) of this subsection, be taken to be the aggregate of the following amounts, that is to say:
(i) where the interest is a leasehold interest, the amount of any fine, premium or other like sum paid by the trader in consideration for the grant of the lease, or, if he has obtained the lease by assignment, the amount paid by him in consideration of the assignment;
(ii) where the interest is a leasehold interest, an amount equal to the market value at the time of the acquisition of any rent reserved under the lease;
(iii) where the interest is not a leasehold interest, the amount paid by the trader for the acquisition of the interest together with an amount equal to the market value at the time of the acquisition of any fee farm rent, rentcharge, annuity or other annual payment reserved or charged upon the land;
(iv) the amount paid by the trader by way of legal and other expenses incidental to the acquisition of the interest;
(v) where the trader has developed the land, the amount of the expenditure incurred by him on the development;
but where the trader has more than one interest in the land, no amount shall be taken into account under subparagraph (v) of this paragraph except in relation to that interest to which the other or all the others are subject.
(d) For the purposes of paragraph (b) of this subsection the cost to the trader of creating an inferior interest shall be taken to be—
(i) where the inferior interest is an interest in the whole of the land to which the superior interest extends, the amount by which the cost to the trader, computed in accordance with paragraph (c) of this subsection, of the acquisition of the superior interest exceeds the market value of any interest retained by him, or
(ii) where the inferior interest is an interest in a part of the land to which the superior interest extends, the amount by which the portion of the cost of acquisition of the superior interest which is attributable to that part exceeds the market value of any interest in that part retained by him.
For the purposes of subparagraph (ii) of this paragraph the portion of the cost of acquisition of the superior interest which is attributable to a part of the land to which that interest extends shall be arrived at by apportioning in such manner as is just each of the several amounts which, under paragraph (c) of this subsection, are taken as making up the said cost of acquisition.
(e) Where the trader has acquired the superior interest in any land otherwise than for consideration in money or money's worth and, in particular, where he has acquired the interest under a will or an intestacy or by way of gift, he shall be deemed, for the purposes of paragraph (c) of this subsection, to have acquired the interest for a consideration equal to its market value at the time of acquisition.
(f) The cost of acquisition of the superior interest shall be computed in accordance with the foregoing provisions of this subsection notwithstanding that at the time of acquisition the trade had not been commenced or the interest was not then appropriated as trading stock; but, where the period between the time of acquisition and the time of appropriation exceeds five years, the trader shall be deemed, for the purposes of the said provisions, to have purchased the interest five years before the time of appropriation for a consideration equal to its market value at that time.
For the purposes of this paragraph, without prejudice to the occurrence otherwise of an appropriation of an interest in land as trading stock, there shall be such an appropriation on the occurrence of any of the following:
(i) any interest in the land, or in any part of it, is disposed of,
(ii) the trader holds himself out as being prepared to dispose of any interest in the land or in any part of it,
(iii) the land or any part of it commences to be developed, or
(iv) the trader or a person connected with him enters into any arrangement to develop, or to secure the development of, the land or any part of it.
(g) Rule 19 of the Rules applicable to Cases I and II of Schedule D shall have effect as if the provision in paragraph (2) thereof as regards a case in which a trade carried on by an individual is discontinued by reason of his death were omitted therefrom.
(h) Any consideration (other than a payment to which section 88 of the Finance Act, 1963, applies) for the granting by the trader of any right in relation to the development of any land shall be taken into account as a trading receipt.
(i) As respects any land an interest in which falls to be treated as trading stock—
(i) rent payable or receivable shall, save to the extent provided by the foregoing provisions of this subsection, be disregarded, and
(ii) other receipts and outgoings arising from, or attributable to, the occupation or use of the land by the trader (other than use for the purposes of the trade) or by any other person shall likewise be disregarded.
Computation under Case VI of Schedule D of profits or gains from dealing in or developing land.
44.—In the case of a business of dealing in or developing land the profits or gains of which are chargeable to tax under Case VI of Schedule D, the profits or gains arising in any year of assessment on the disposal of any interest in land shall be computed as they would, under section 43 of this Act, have fallen to be computed for the purposes of Case I of Schedule D if the business were a trade:
Provided that where—
(a) the profits or gains in respect of which a person is, under the foregoing provisions of this Part of this Act, chargeable to tax under the said Case VI for any year of assessment are wholly profits or gains arising on a single transaction involving the disposal of an interest in land, and
(b) if that transaction were disregarded, the person would not fall to be treated as having carried on, at any time within three years prior to the transaction, a business of dealing in or developing land,
so much of those profits or gains as does not exceed one thousand five hundred pounds shall be disregarded.
Transfers of interests in land between certain associated persons.
45.—(1) For the purposes of an assessment for any year beginning on the 6th day of April, 1965, or on any succeeding 6th day of April, where an interest in land is disposed of by any person and—
(a) the person to whom the disposition is made (hereafter referred to as the transferee) is a body of persons over whom the disponor has control or the disponor is a body of persons over whom the transferee has control or both the disponor and the transferee are bodies of persons and some other person has control over both of them;
(b) the interest is disposed of at a price greater than, its market value; and
(c) the price—
(i) does not fall to be taken into account, in relation to the disponor, in computing for tax purposes the profits or gains of a business of dealing in or developing land or of a trade which consists of or includes such a business, but
(ii) does fall to be so taken into account in relation to the transferee,
the transferee shall for tax purposes be deemed to have acquired the interest at a price equal to the market value thereof at the time of its acquisition by him.
(2) For the purposes of an assessment for any year beginning on the 6th day of April, 1965, or on any succeeding 6th day of April, where an interest in land is disposed of by any person and—
(a) the person to whom the disposition is made (hereafter referred to as the transferee) is a body of persons over whom the disponor has control or the disponor is a body of persons over whom the transferee has control or both the disponor and the transferee are bodies of persons and some other person has control over both of them;
(b) the interest is disposed of at a price less than its market value, and
(c) the price—
(i) does not fall to be taken into account, in relation to the transferee, in computing for tax purposes the profits or gains of a business of dealing in or developing land or of a trade which consists of or includes such a business, but
(ii) does fall to be so taken into account in relation to the disponor,
the disponor shall for tax purposes be deemed to have disposed of the interest at a price equal to the market value thereof at the time of its disposal by him.
(3) In this section “body of persons” includes a partnership.
Tax to be charged under Case VI of Schedule D in relation to the sale of certain shares.
46.—(1) Where the activities of a company consist of or include the construction or the securing of the construction of a building and after the construction has begun and not later than six years after its completion shares in the company are sold to a person who has, or in consequence of the sale will have, control of the company, and apart from this section the consideration for the sale would not be a receipt of an income nature in the hands of the seller, the consideration shall, if the conditions specified in subsection (2) of this section are satisfied, be deemed to be income of the seller up to the amount specified in subsection (5) of this section, and shall be chargeable under Case VI of Schedule D accordingly.
(2) The conditions referred to in subsection (1) of this section are that—
(a) the shares are sold on or after the 11th day of May, 1965;
(b) at the time of the sale the company has (directly or indirectly) an interest in the building and the value of that interest and any interest which the company so has at that time in any other building (not being a building completed more than six years before that time nor one in relation to which the condition specified in paragraph (c) of this subsection is not satisfied) the erection of which was carried out or secured by the company, amounts to one-fifth or more of the net assets of the company;
(c) on a notice for the purpose having been served on it by the inspector of taxes, the company has not shown, within twenty-one days after the date of the notice or within such further time as the Revenue Commissioners may have allowed, that the said interest is trading stock of a trade carried on by it and has been or will be disposed of by it in the normal course of that trade.
(3) Subsection (1) of this section shall not apply if—
(a) the shares in the company are sold by a person or persons to another company and the shares in each company are held (directly or indirectly) by the same person or by the same persons in the same proportion, or
(b) the shares are sold by one company to another company and the shares in each company are held (directly or indirectly) by the same person or by the same persons in the same proportion,
regard being had in each case to any differences in the nature of the shares or the rights attaching thereto.
(4) Where before the sale of shares mentioned in subsection (1) of this section the company—
(a) has disposed of its interest in the building, or of an interest which derives therefrom, to the person who is the purchaser of the shares, or to a company connected with the purchaser, or
(b) has disposed of any interest in the building to or in favour of any person, and the purchaser of the shares, or a company connected with the purchaser, acquires the interest, either before the sale or after the sale in pursuance of arrangements made not later than the sale,
subsection (1) of this section shall apply as if the interest disposed of were still vested in the first-mentioned company at the time of the sale of the shares, and as if any assets of the company representing the consideration for the disposal of the interest were not assets of the company.
(5) The amount which under subsection (1) of this section is to be deemed to be income of the seller is the appropriate proportion of the amount (if any) of the profits or gains of the company chargeable to tax which would have arisen if the interest referred to in paragraphs (b) and (c) of subsection (2) of this section (or all such interests where there are more than one) had been trading stock of a trade carried on by the company and that interest or those interests had been sold at that time for a consideration equal to the following amount, that is to say, the amount of the proper consideration for all the issued shares in the company—
(a) reduced by any excess of the market value of the assets of the company other than the said interest or interests over the aggregate liabilities of the company at the time of the sale, or
(b) increased by any excess of the said aggregate liabilities over the said market value :
Provided that, for the purposes of this and the next succeeding subsection, the market value of the goodwill of the company's business shall not be taken to be an amount exceeding three times the average for one year of the company's income (as computed for income tax purposes) for the three years immediately preceding the time of the sale of the shares or, where the company has been in existence for a period of less than three years, for such lesser period.
(6) For the purposes of this section the proper consideration for all the issued shares in a company shall be the actual consideration for the sale of shares mentioned in subsection (1) of this section increased (unless that sale was of all the issued shares) in the proportion which the total number of issued shares bears to the number of shares sold:
Provided that where the issued shares of the company are not all of the same nature or do not all have the same rights attaching thereto and the said sale was not of all the issued shares, the proper consideration for all the issued shares in the company shall, for the purposes of this section, be taken to be the market value at the time of the sale of the shares of the interest or all the interests mentioned in subsection (5) of this section reduced or, as the case may require, increased by the excess mentioned in paragraph (a) or paragraph (b) of subsection (5) of this section.
(7) For the purposes of subsection (5) of this section the appropriate proportion, in relation to any sale of shares, is the proportion which the actual consideration for that sale bears to the proper consideration for all issued shares in the company, so however that where the proviso to the foregoing subsection has effect the appropriate proportion is such proportion as may be just having regard to the number and nature of the shares sold and the rights attaching thereto, as compared with the number and nature of all the issued shares in the company and the rights or different rights attaching thereto.
(8) Any tax chargeable on the seller by virtue of the foregoing provisions of this section and not paid by him shall be recoverable from the company, and where the seller is an individual the amount which (by virtue of subsection (1) of this section) is deemed to be income of his shall be deemed for the purposes of this subsection to be the highest part of his income.
(9) Where, in consequence of a sale of shares, any amount would have, under subsection (1) of this section, been deemed to be income of the seller if the condition specified in paragraph (c) of subsection (2) of this section had been satisfied, and on the sixth anniversary of the sale any interest in a building such as is mentioned in paragraph (b) of the said subsection (2) is still held by the company, then, income of the like amount shall be deemed to have been received by the company on the said anniversary and shall be chargeable under Case VI of Schedule D accordingly.
(10) If after the sale of the shares any receipts accrue to the company from the disposal, in the course of a business of dealing in or developing land, of an interest in a building, being an interest which the company had at the time of the sale of the shares and with respect to which the profit which would have arisen on the disposal thereof was taken into account in arriving at the amount of income chargeable to tax by reference to the sale under the foregoing provisions of this section, the receipts shall be disregarded for income tax purposes if and to the extent that it is just so to do having regard to any tax charged under the said provisions.
(11) Where a building has been or has begun to be constructed by a company on land in which a company connected with that company has an interest and after the construction has been begun and not later than six years after its completion a person acquires control of the first company, then, as respects sales to that person of shares in the company having the interest in the land (whether effected before or after that person acquires control of the first company), the foregoing subsections shall apply as they apply to such a company as is therein mentioned but with the substitution for references to an interest in the building of references to an interest in the land.
(12) Where a company not carrying on a trade, but of which the activities consist of or include the construction or the securing of the construction of a building, is wound up, and the commencement of the winding up falls at a time after the construction has begun and not later than six years after its completion, then, if immediately before that time the company had (directly or indirectly) an interest in the building, the company shall be treated for income tax purposes as having received immediately before that time untaxed profits, chargeable under Case VI of Schedule D, of an amount equal to the amount (if any) of profits or gains of the company chargeable to tax which would have arisen if, the interest being trading stock of a trade carried on by the company, the interest had, immediately before that time, been disposed of in the course of the trade for a consideration equal to its market value at that time.
(13) For the purposes of the foregoing subsections an uncompleted building shall be taken to include so much of any materials belonging to the company as are required for erecting the building, and a building (whether complete or not) shall be taken to include its site.
(14) For the purposes of this section—
(a) “share” shall be construed in relation to a company not limited by shares (whether or not it has a share capital) as including references to the interests of the member in the company as such whatever the form of that interest, and
(b) the sale of rights attached to or forming part of a share shall be treated as a sale of a share, as if the rights included in the sale and those not included had been separate shares.
(15) Where by virtue of this section the consideration for a sale of shares is deemed to be income of the seller and any securities of the company other than shares in the company are included in the sale at a price in excess of the company's liability on the securities, the excess shall be treated for the purposes of this section as part of the consideration for the sale of the shares.
Application of section 46 to sales of shares in holding companies.
47.—(1) Subject to the provisions of this section, where—
(a) a company (hereafter in this section referred to as the first company) is such that section 46 of this Act would apply if shares in the company were sold to a person who has, or in consequence of the sale would have, control of the company;
(b) shares in that company belong (either directly or through a nominee) to another company (hereafter in this section referred to as the second company);
(c) shares in the second company are at any time (hereafter in this section referred to as the relevant time) sold to a person who has, or in consequence of the sale will have, control of the first company; and
(d) all the issued shares in the second company at the relevant time are of the same nature and carry the same rights,
the appropriate number of shares in the first company shall be treated for the purposes of the said section 46 as having been sold at the relevant time to the person mentioned in paragraph (c) of this subsection by the seller of the shares mentioned in that paragraph for a consideration equal to the amount specified in subsection (3) of this section.
(2) For the purposes of the foregoing subsection, the appropriate number of shares in the first company is the number arrived at by multiplying the total number of shares in the first company which at the relevant time belonged (as aforesaid) to the second company by the fraction of which the numerator is the number of shares in the second company sold as mentioned in paragraph (c) of that subsection and the denominator is the total number of the issued shares in the second company at the relevant time.
(3) The amount referred to in subsection (1) of this section is the amount of the consideration for the sale mentioned in paragraph (c) of subsection (1) of this section—
(a) reduced by the amount arrived at by multiplying by the fraction specified in the foregoing subsection any excess of the value specified in the following subsection over the aggregate liabilities of the second company at the relevant time, or
(b) increased by the amount arrived at by multiplying by the said fraction any excess of the said aggregate liabilities over the said value.
(4) The value referred to in the foregoing subsection is the market value at the relevant time of all the assets of the second company other than the shares in the first company belonging (as aforesaid) to it at that time.
(5) Where, in the circumstances described in paragraphs (a) to (c) of subsection (1) of this section, all the issued shares in the second company at the relevant time are not of the same nature or do not carry the same rights, the foregoing provisions of this section shall have effect as if paragraph (d) of subsection (1) were omitted and for the fraction specified in subsection (2) there were substituted such fraction as may be just having regard to the number and nature of the shares in the second company which were sold as mentioned in the said paragraph (c) and the rights attaching thereto, as compared with the number and nature of all the issued shares in the second company at the relevant time and the rights or different rights attaching thereto, any reference to the first-mentioned fraction being construed accordingly.
(6) Where, in the circumstances described in paragraphs (a) to (c) of subsection (1) of this section—
(a) the second company is itself such a company as is mentioned in the said paragraph (a), and
(b) the person to whom the shares in the second company are sold has, or in consequence of the sale will have, control of the second company,
the provisions of section 46 of this Act, and the foregoing provisions of this section, shall all apply.
(7) Where, instead of shares in the second company being sold as mentioned in paragraph (c) of subsection (1) of this section, the sale is of shares in a company (hereafter in this subsection referred to as the last company) which, through a series of companies, has an indirect interest in the shares of the first company, the foregoing provisions of this section shall apply with such modifications as may be necessary in relation to each company (being either the first company, the last company, or one of the series of companies) of which the person to whom the shares in the last company are sold either has control at the time of the sale or will have control in consequence of it.
Provisions supplementary to sections 46 and 47.
48.—(1) Where sales of associated parcels of shares in a company, being sales to the same person, take place at different times, and in consequence of any of the sales other than the first that person obtains control of the company, then, for the purposes of either of the two foregoing sections any sales earlier than that in consequence of which he obtains control (not being sales effected before the 11th day of May, 1965) shall be treated as having all taken place at the time of that sale.
(2) For the purposes of the foregoing subsection parcels of shares shall be treated as associated if (either directly or through a nominee) they belong respectively to the same person or two or more persons with one of whom the other or each of the others is connected; and for the purposes of this subsection shares shall be treated as belonging to a person—
(a) if they belong to a company under his control, or
(b) if they are held by trustees in consequence of a settlement (as defined in subsection (3) of section 41 of this Act) in relation to which he is the settlor (as so defined).
(3) Where a person acquires control of a company at any time—
(a) any sale of shares in the company, whether to that person or to a person from whom he acquires the shares directly or indirectly, which took place before that time and was effected in pursuance of arrangements for transferring control of the company, or
(b) any sale of shares in the company to another person from whom the first-mentioned person acquired them, directly or indirectly, being a sale which took place after that time and was effected in pursuance of arrangements for transferring the shares to the first-mentioned person,
shall be treated for the purposes of the two foregoing sections as a sale in consequence of which the immediate purchaser will have control of the company.
(4) For the purposes of this and the two foregoing sections a sale to a company under a person's control, or to his nominee, shall be treated as a sale to him, and the creation of an interest in favour of a company under a person's control, or in favour of his nominee, shall be treated as the creation of the interest in his favour.
(5) For the purposes aforesaid two or more persons acting together to secure or exercise control of a company shall be treated in relation to that company as a single person.
(6) Where a sale of shares is effected in pursuance of a previous agreement, the time of the sale shall be taken for the purposes of the two foregoing sections and of the foregoing provisions of this section to be the time of the making of the agreement.
PART VIII.
Trades, Professions and Vocations carried on in Partnership: Income Tax and Sur-tax.
Interpretation (Part VIII).
49.—(1) In this Part of this Act—
“annual payment” means any payment from which, apart from any insufficiency of profits or gains of the person making it, tax is deductible under Rule 19 of the General Rules;
“balancing charge” means a balancing charge under Part V of the Finance Act, 1959;
“basis period” means, in relation to a year of assessment, 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 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;
“capital allowance” means any allowance, other than an allowance falling to be made in computing profits or gains, under Rule 6 of the Rules applicable to Cases I and II of Schedule D, section 5 or section 6 of the Finance Act, 1946, Part V of the Finance Act, 1956, Part IV of the Finance (Miscellaneous Provisions) Act, 1956, Part V of the Finance Act, 1957, or Part V or section 74 of the Finance Act, 1959;
“partnership trade” means a trade which is carried on by two or more persons in partnership;
“precedent partner” means in relation to a partnership the partner who, being resident in the State—
(a) is first named in the partnership agreement, or
(b) if there is no agreement, is named singly or with precedence to the other partners in the usual name of the firm, or
(c) is the precedent acting partner, if the person named with precedence is not an acting partner,
and any reference to precedent partner shall, in a case in which no partner is resident in the State, be construed as a reference to the agent, manager, or factor of the firm resident in the State;
“relevant period” means in relation to a partnership trade a continuous period the whole or part of which is after the 5th day of April, 1965—
(a) beginning at a time when either the trade was not carried on immediately before it by two or more persons in partnership or none of the persons then carrying on the trade in partnership was one of the persons who immediately before it carried on the trade in partnership, and
(b) continuing so long as (but only so long as) there has not occurred a time when either the trade is not carried on immediately after it by two or more persons in partnership or none of the persons then carrying on the trade in partnership is one of the persons who immediately after it carry on the trade in partnership,
subject to the proviso that, in the case of any such period which, apart from this proviso, would have begun before the 6th day of April, 1965, “the relevant period” shall be taken as having begun at the time, or at the last of two or more times, at which, a change having occurred in the partnership of persons then engaged in carrying on the trade, the persons so engaged immediately after the time fell to be treated under the Income Tax Acts as having set up or commenced the trade at that time.
(2) In relation to a case in which a partnership trade is from time to time during a relevant period carried on by two or more different partnerships of persons, any reference in this Part to the partnership shall, unless the context otherwise requires, be construed as including a reference to any partnership of persons by whom the trade has been carried on since the beginning of the relevant period and any reference to a partner shall be construed correspondingly.
(3) The provisions of this Part shall, with any necessary modifications, apply in relation to professions and vocations, as they apply in relation to trades.
Power to require return as to sources of partnership income and amounts derived therefrom.
50.—(1) The precedent partner of any partnership, when required to do so by a notice given to him in relation to any year of assessment by an inspector of taxes, shall, within the time limited by the notice, prepare and deliver to the inspector a return in the prescribed form of—
(a) all the sources of income of the partnership for the year of assessment (in this section referred to as the preceding year) immediately preceding the year of assessment in relation to which the notice is given;
(b) the amount of income from each source for the preceding year computed in accordance with subsection (2) of this section;
(c) such further particulars for the purposes of income tax (including sur-tax) for the preceding year or the year of assessment as may be required by the notice or indicated by the prescribed form.
(2) The amount of income from any source to be included in a return under this section shall be computed in accordance with the provisions of the Income Tax Acts save that the computation shall be made in all cases by reference to the preceding year :
Provided that—
(a) in the case of such interest as is referred to in section 3 of the Finance Act, 1956, the computation shall be made without regard to that section;
(b) where, in the case of a trade, an account has been made up to a date within the preceding year or more accounts than one have been made up to dates within that year, the computation shall be made by reference to the period or to all the periods, where there are more than one, for which accounts have been made up as aforesaid.
(3) If a person delivers to any inspector of taxes a return in a prescribed form, he shall be deemed to have been required by a notice under this section to prepare and deliver that return.
(4) The Third Schedule to the Finance Act, 1963, is hereby amended by the insertion in the first column thereof of “Finance Act, 1965 Section 50”.
(5) In proceedings for recovery of a penalty by virtue of subsection (4) of this section—
(a) a certificate signed by an inspector of taxes which certifies that he has examined his relevant records and that it appears from them that a stated notice was duly given to the defendant on a stated day shall be evidence until the contrary is proved that that person received that notice in the ordinary course,
(b) a certificate signed by an inspector of taxes which certifies that he has examined his relevant records and that it appears from them that, during a stated period, a stated return was not received from the defendant shall be evidence until the contrary is proved that the defendant did not, during that period, deliver that return,
(c) a certificate certifying as provided for in paragraph (a) or paragraph (b) of this subsection and purporting to be signed by an inspector of taxes may be tendered in evidence without proof and shall be deemed until the contrary is proved to have been signed by such inspector.
(6) In this section “prescribed” means prescribed by the Revenue Commissioners.
Separate assessment of partners.
51.—(1) In the case of a partnership trade the Income Tax Acts shall, subject to the provisions of this Part of this Act, have effect in relation to any partner in the partnership as if for any relevant period—
(a) any profits or gains arising to him from the trade and any loss sustained by him therein were respectively profits or gains of, and loss sustained in, a trade (hereafter in this Part referred to as a several trade) carried on solely by him being a trade—
(i) set up or commenced at the beginning of the relevant period, or if he commenced to be engaged in carrying on the partnership trade at some time in the relevant period other than the beginning thereof, at the time when he so commenced, and
(ii) when he ceases to be engaged in carrying on the partnership trade, either during the relevant period or at the end thereof, permanently discontinued at the time when he so ceases, and
(b) he had paid the part he was liable to bear of any annual payment paid by the partnership.
(2) (a) For any year or period within the relevant period the amount of the profits or gains arising to any partner from his several trade, or the amount of loss sustained by him therein, shall, for the purposes of subsection (1) of this section, be taken to be so much of the full amount of the profits or gains of the partnership trade or, as the case may be, of the full amount of the loss sustained in the partnership trade as would fall to his share on an apportionment thereof made in accordance with the terms of the partnership agreement as to the sharing of profits and losses.
(b) Where the year or period (hereafter in this paragraph referred to as the period of computation) for which the profits or gains of, or the loss sustained in, the several trade of a partner is to be computed under this subsection, is, or is part of, a year or period for which an account of the partnership trade has been made up, sections 15 and 16 of the Finance Act, 1929, shall apply in relation to the partner as if an account of his several trade had been made up for the period of computation.
(c) Where in the case of the several trade of a partner the basis period for any year of assessment begins before the 6th day of April, 1965, the profits or gains of that basis period shall be computed in accordance with the foregoing provisions of this subsection notwithstanding that those provisions were not in force in that period or some part thereof.
(3) For the purposes of subsection (2) of this section, the full amount of the profits or gains of the partnership trade for any year or period, or the full amount of the loss sustained in such trade in any year or period, shall, subject to section 53 of this Act, be determined by the inspector of taxes and any such determination shall be made as it would have fallen to be made if the trade—
(a) had been set up or commenced at the beginning of the relevant period, and
(b) where the relevant period has come to an end, had been permanently discontinued at the end of that period, and
(c) had at all times within the relevant period been carried on by one and the same person and everything done in the carrying on thereof to or by the persons by whom it was in fact carried on had been done to or by that person:
Provided that in a case in which the relevant period began at some time before the 6th day of April, 1965, and the trade did not fall to be treated for the purposes of income tax as having been set up or commenced at that time, the relevant period shall, for the purposes of this subsection, be deemed to have begun at the time at which the trade was treated for the purposes of income tax as having been set up or commenced and, in any such case, any profits or gains arising to any person from the trade, or any loss sustained by him in the trade, for any year or period within the relevant period during which he was engaged in the trade on his own account shall be deemed to be profits or gains arising to him from, or, as the case may be, loss sustained by him in, a partnership trade in which he was entitled during the year or period in question to the full amount of the profits or gains arising or was liable to bear the full amount of the loss.
(4) Where the several trade of a partner is, under subsection (1) of this section, deemed to have been set up or commenced before the 6th day of April, 1965, section 5 of the Finance Act, 1942, shall apply as if this section had always had effect save that for the year 1964-65, where the claim under the said section 5 is for the year 1965-66, the amount of the assessment in respect of the profits or gains of the several trade shall, for the purposes of the said section 5, be taken to be the partner's share, computed in accordance with the Income Tax Acts, of the amount of the profits or gains of the partnership trade on which the partnership was assessed for the year 1964-65, no regard being had to any deduction made therefrom in respect of a loss or to any capital allowance or balancing charge made to or on the partnership.
(5) Where in relation to a partnership trade, the relevant period, having begun before the 6th day of April, 1964, ends within the year 1965-66, any additional assessment in respect of the profits or gains of the trade which, if this Part had not been enacted and the trade had fallen to be treated as permanently discontinued within the year 1965-66, might have been made, under paragraph (b) of subsection (1) of section 12 of the Finance Act, 1929, for the year 1964-65 may be made notwithstanding the enactment of this Part.
(6) Where the shares to which the partners are entitled in the basis period for a year of assessment do not exhaust the profits of the trade carried on by the partnership for that period, an assessment shall be made under Case VI of Schedule D on the precedent partner in respect of the unexhausted portion of the profits and the precedent partner shall, if and when such balance falls to be paid to a person entitled thereto, be entitled to deduct from such balance any amounts of tax which have been assessed on and paid by him and he shall be acquitted and discharged of any such amounts.
(7) This section shall not cause any income which, apart from this section, is not earned income to become earned income.
Capital allowances and balancing charges in partnership cases.
52.—(1) The provisions of the Income Tax Acts as regards the making of capital allowances and balancing charges in charging the profits or gains of a trade shall, in relation to the several trade of a partner in a partnership, have effect subject to the following provisions of this section.
(2) Where for any year of assessment a claim has been made, as provided by subsection (9) of this section, by the precedent partner for the time being of any partnership, there shall be made to any partner in the partnership in charging the profits or gains of his several trade a capital allowance in respect of any expenditure or property equal to his appropriate share of any capital allowance for that year (excluding any amount carried forward from an earlier year) (hereafter in this section referred to as a joint allowance) which, apart from any insufficiency of profits or gains, might have been made in respect thereof in charging the profits or gains of the partnership trade if the Income Tax Acts had provided that those profits should be charged by joint assessment on the persons carrying on the trade in the year of assessment as if—
(a) those persons had at all times been carrying on the trade and everything done to or by their predecessors in, or in relation to, the carrying on thereof had been done to or by them, and
(b) the trade had been set up or commenced at the beginning of the relevant period and, where the relevant period has come to an end, had been permanently discontinued at the end of that period.
(3) For any year of assessment there shall be made on any partner in a partnership in charging the profits or gains of his several trade a balancing charge equal to his appropriate share of any balancing charge (hereafter in this section referred to as a joint charge) which would have fallen to be made for that year in charging the profits or gains of the partnership trade if the Income Tax Acts had provided that those profits should be charged as specified in subsection (2) of this section.
(4) Where at the end of the relevant period a person or a partnership of persons succeeds to a partnership trade and any property which, immediately before the succession takes place, was in use for the purposes of the partnership trade and, without being sold is, immediately after the succession takes place, in use for the purposes of the trade carried on by the successor or successors, subsection (1) of section 63 of the Finance Act, 1959, shall apply as it applies where, by virtue of any of the provisions of Rule 11 of the Rules applicable to Cases I and II of Schedule D, a trade is to be treated as discontinued.
(5) Where for a partnership trade the relevant period began at some time before the 6th day of April, 1965, and the trade did not fall to be treated for the purposes of income tax as having been set up or commenced at that time, the relevant period shall, for the purposes of subsections (2) and (3) of this section, be deemed to have begun at the time at which the trade was treated for the purposes of income tax as having been set up or commenced.
(6) (a) In relation to any partnership trade the total amount of all joint allowances for any year of assessment and the total amount of all joint charges for that year shall, subject to section 53 of this Act, be determined by the inspector of taxes.
(b) Where after a determination has been made under paragraph (a) of this subsection the inspector becomes aware of any facts or events by reference to which the determination is in his opinion incorrect, he may from time to time and as often as appears to him to be necessary make a revised determination, and any such revised determination shall supersede any earlier determination and any such additional assessments or repayments of tax shall be made as may be necessary.
(7) (a) Subject to the provisions of paragraph (b) of this subsection, for any year of assessment the partners' appropriate shares of a joint allowance, or of a joint charge, shall be arrived at by apportioning the full amount thereof between the partners on the same basis as a like amount of profits arising in the trading period from the partnership trade, and accruing from day to day over that period, would fall to be apportioned in accordance with the terms of the partnership if any salary, interest on capital or other sum to which any partner was entitled without regard to the amount of the profits arising from the partnership trade had already been provided for.
In this paragraph “trading period” means, where the relevant period begins or ends during the year of assessment for which the joint allowance or joint charge is computed, the part of that year of assessment which falls within the relevant period or, in any other case, that year of assessment.
(b) If for any year of assessment all the partners (any deceased partner being represented by his legal representatives) allege, by notice in writing signed by them and sent to the inspector of taxes within twelve months after the end of the year of assessment, that hardship is caused to one or more partners by the apportionment of a joint allowance or joint charge on the basis set out in paragraph (a) of this subsection, the Revenue Commissioners may, on being satisfied that hardship has been caused, give such relief as in their opinion is just by making a new apportionment of the joint allowance or joint charge, and any such new apportionment shall for all the purposes of the Income Tax Acts have effect as if it were an apportionment made under paragraph (a) of this subsection and such additional assessments or repayments of tax shall be made as may be necessary.
(8) For any year of assessment the aggregate amount of all capital allowances brought forward shall, for the purpose of making the assessments on the partners, be deemed to be a joint allowance for that year and subsection (7) of this section shall apply accordingly.
In this subsection a capital allowance brought forward means—
(a) any capital allowance or part of a capital allowance falling to be made to the partnership for the year 1964-65 or any earlier year of assessment which might, if this Part had not been enacted, have been carried forward and made as a deduction in charging the profits or gains of the partnership trade for the year 1965-66, and
(b) any capital allowance or part of a capital allowance falling to be made to a partner for 1965-66 or a later year of assessment which, but for this subsection, might have been carried forward and made as a deduction in charging the profits or gains of the several trade of the partner for a year of assessment subsequent to that for which the capital allowance was computed.
(9) In relation to a partnership trade—
(a) any claim for a joint allowance for any year of assessment shall be made by the precedent partner as if it were a claim for a capital allowance falling to be made to him and shall be included in the return delivered by him, under section 50 of this Act, in relation to that year of assessment, and
(b) any claim for a joint allowance shall be deemed to be a claim by every partner for a capital allowance falling to be made to him being a capital allowance equal to his appropriate share of that joint allowance.
Modification of provisions as to appeals.
53.—(1) The inspector of taxes may give notice to the partnership concerned of any determination made by him under subsection (3) of section 51 or subsection (6) of section 52 of this Act by delivering a statement in writing thereof to the precedent partner for the time being of the partnership and all the provisions of the Income Tax Acts relating to appeals against assessments to income tax shall, with any necessary modifications, apply in relation to any determination and any notice of a determination as if they were respectively such an assessment and notice of such an assessment.
(2) Where a determination has become final and conclusive or, in the case of a determination under subsection (6) of section 52 of this Act has become final and conclusive subject to paragraph (b) of that subsection, no question as to its correctness shall be raised on the hearing or on the rehearing of an appeal by any partner either against an assessment in respect of the profits or gains of his several trade or against a determination by the inspector of taxes on a claim under section 34 of the Income Tax Act, 1918.
(3) Where on any appeal such as is mentioned in subsection (2) of this section any question arises as to an apportionment falling to be made under subsection (2) of section 51 or subsection (7) of section 52 of this Act and it appears that the question is material as respects the liability to income tax (for whatever year of assessment) of two or more persons, all those persons shall be notified of the time and place of the hearing and shall be entitled to appear and be heard by the Special Commissioners or to make representations to them in writing.
Provision as to charges under section 50 of Finance Act, 1959.
54.—(1) Where for any year of assessment a charge under section 50 of the Finance Act, 1959 (hereafter in this section referred to as a joint charge) would have fallen to be made in charging the profits or gains of a partnership trade if the Income Tax Acts had provided that those profits or gains should be charged as specified in subsection (2) of section 52 of this Act, there shall be made on any partner in the partnership in charging the profits or gains of his several trade a charge under the said section 50 equal to his appropriate share of the joint charge.
(2) For the purposes of subsection (1) of this section a partner's appropriate share of a joint charge shall be arrived at in the same way as his appropriate share of a joint charge within the meaning of section 52 of this Act is to be arrived at by virtue of subsection (7) of that section.
(3) Section 56 of the Finance Act, 1959, is hereby amended by the substitution for subsection (2) of the following subsection:
“(2) Where, under the provisions of Chapter V of this Part of this Act as modified by Part VIII of the Finance Act, 1965, charges under section 50 of this Act fall to be made on two or more persons as being the persons for the time being carrying on a trade, and the relevant period, within the meaning of the said Part VIII, comes to an end, the provisions of subsection (1) of this section shall have effect in relation to the ending of the relevant period as they have effect where a body corporate commences to be wound up :
Provided that—
(a) the additional sums which, under the said subsection, fall to be charged for the year in which the relevant period ends shall be aggregated and apportioned among the members of the partnership immediately before the ending of the relevant period according to their respective interests in the partnership profits at that time and each partner (or, if he is dead, his personal representatives) charged for his proportion, and
(b) each partner (or, if he is dead, his personal representatives) shall have the same right to require a reduction of the total income tax (including sur-tax) payable by him or out of his estate by reason of the increase as would have been exercisable by the personal representatives under the said subsection (1) in the case of a death, and the proviso to that subsection shall have effect accordingly but as if references to the amount of income tax (including sur-tax) which would have been payable by the deceased or out of his estate in the event therein mentioned were a reference to the amount of income tax (including sur-tax) which would in that event have fallen to be paid or borne by the partner in question or out of his estate.”
Miscellaneous amendments.
55.—(1) The following rule shall be substituted for Rule 11 of the Rules applicable to Cases I and II of Schedule D :
“11. (1) If at any time after the 5th day of April, 1965, a trade, profession or vocation which immediately before that time was carried on by an individual person (hereafter in this paragraph referred to as the predecessor) becomes carried on by another individual person or by a partnership of persons (including a partnership in which the predecessor is a partner), the tax payable for all years of assessment by the predecessor shall be computed as if the trade, profession or vocation had been permanently discontinued at that time.
(2) If at any time after the 5th day of April, 1965, an individual person (hereafter in this paragraph referred to as the successor) succeeds to a trade, profession or vocation which immediately before that time was carried on by another individual person or by a partnership of persons (including a partnership in which the successor was a partner), the tax payable for all years of assessment by the successor shall be computed as if he had set up or commenced the trade, profession or vocation at that time.
(3) In the case of the death of a person who, if he had not died, would, under the provision of this rule, have become chargeable to income tax for any year, the tax which would have been so chargeable shall be assessed and charged upon his executors or administrators, and shall be a debt due from and payable out of his estate.”
(2) Paragraph (2) of Rule 19 of the Rules applicable to Cases I and II of Schedule D is hereby amended by the substitution of “any of the provisions of the Income Tax Acts” for “Rule 11 of these Rules (as amended by section 13 of the Finance Act, 1929 (No. 32 of 1929))”.
(3) Rule 5 of the General Rules is hereby amended by the addition of the following proviso:
“Provided that in the case of a partnership, the precedent partner, or if there is no precedent partner, the factor, agent, receiver, branch, or manager shall be deemed to be the agent of a non-resident partner.”
(4) Subsection (3) of section 31 of the Finance Act, 1959, is hereby amended by the substitution of “of the provisions of the Income Tax Acts” for “provisions in Rule 11 of the Rules applicable to Cases I and II of Schedule D”.
(5) Subsection (1) of section 37 of the Finance Act, 1959, is hereby amended by the insertion of “, subject to section 52 of the Finance Act, 1965,” before “be made to or on the person”.
(6) Subsection (2) of section 37 of the Finance Act, 1959, is hereby amended by the substitution of “arising to any partner from” for “of” where that word occurs firstly.
(7) Subsection (4) of section 37 of the Finance Act, 1959, is hereby amended by the insertion of “, under subsection (3) of section 51 of the Finance Act, 1965,” before “the profits and gains”.
(8) Subsection (3) of section 57 of the Finance Act, 1959, is hereby amended by the substitution of “any of the provisions of the Income Tax Acts” for “Rule 11 of the Rules applicable to Cases I and II of Schedule D”.
(9) Subsection (2) of section 63 of the Finance Act, 1959, is hereby amended by the insertion of “Rule 6 of the Rules applicable to Cases I and II of Schedule D, Part V of the Finance Act, 1956, Part IV of the Finance (Miscellaneous Provisions) Act, 1956, or” before “any of the provisions” and the insertion of “, subject to section 52 of the Finance Act, 1965,” before “be made to or on the person”.
(10) Subsection (7) of section 4 of the Finance Act, 1960, is hereby amended by the insertion of “prior to 1965-66” in paragraph (a) before “for which” and the insertion of “for the year of assessment 1964-65” in paragraph (b) before “shall be”.
(11) Subsection (8) of section 4 of the Finance Act, 1960, is hereby amended by the insertion of “or where by reference to subparagraph (ii) of paragraph (a) of subsection (1) of section 51 of the Finance Act, 1965, a several trade of a partner has been deemed to have been permanently discontinued,” after “Cases I and II of Schedule D”.
(12) Subsection (2) of section 5 of the Finance Act, 1963, is hereby amended by the addition of the following proviso:
“Provided that, where a claim under section 34 of the Income Tax Act, 1918, is made for 1964-65 by a person who is a partner in a partnership in respect of a loss sustained in the partnership trade, then, if the year 1964-65 is the basis year for an assessment on him for the year 1965-66 in respect of the profits arising to him from the same partnership trade, he may require his share of the loss for 1964-65 to be determined as if an amount equal to his appropriate share of a joint allowance under subsection (7) of section 52 of the Finance Act, 1965, were to be deducted in computing his share of the profits or gains or losses of the trade for the year of claim 1964-65, and a claim may be so made notwithstanding that apart from this allowance a loss has not been sustained in the trade by the partner making the claim.”
PART IX.
Amendment of Part IX of Finance Act, 1963: Income Tax and Sur-tax.
Amendment of section 83 of Finance Act, 1963.
56.—Section 83 of the Finance Act, 1963, is hereby amended by the insertion after subsection (2) of the following subsection:
“(2A) Any reference in this Part of this Act to one person being connected with another shall be construed in accordance with subsection (3) of section 41 of the Finance Act, 1965.”
Certain leases to be deemed to have required payments of premiums.
57.—Section 86 of the Finance Act, 1963, is hereby amended by—
(i) the insertion after subsection (2) of the following subsections:
“(2A) Where, under the terms subject to which a lease is granted, a sum becomes payable by the lessee in lieu of the whole or a part of the rent for any period, or as consideration for the surrender of the lease, the lease shall be deemed for the purposes of this section to have required the payment of a premium to the lessor (in addition to any other premium) of the amount of that sum; but—
(a) in computing tax chargeable by virtue of this subsection in respect of a sum payable in lieu of rent, the term of the lease shall be treated as not including any period other than that in relation to which the sum is payable;
(b) notwithstanding anything in subsection (1) of this section, rent treated as arising by virtue of this subsection shall be deemed to become due when the sum in question becomes payable by the lessee.
(2B) Where, as consideration for the variation or waiver of any of the terms of a lease, a sum becomes payable by the lessee otherwise than by way of rent, the lease shall be deemed for the purposes of this section to have required the payment of a premium to the lessor (in addition to any other premium) of the amount of that sum; but in computing tax chargeable by virtue of this subsection the term of the lease shall be treated as not including any period which precedes the time at which the variation or waiver takes effect or falls after the time at which the variation or waiver ceases to have effect, and notwithstanding anything in subsection (1) of this section rent treated as arising by virtue of this subsection shall be deemed to become due when the contract providing for the variation or waiver is entered into.”;
(ii) the insertion in subsection (3) of “, (2A) or (2B)” before “of this section” and before “shall not apply” and the addition to the said subsection (3) of the following proviso :
“Provided that where the amount relates to a payment falling within the said subsection (2B), it shall not be so treated unless the payment is due to a person connected with the lessor.”;
(iii) the deletion in paragraph (a) of subsection (4) of “of premium” and of “subsection (1) or subsection (3) of” and the substitution in that paragraph of “foregoing provisions of this section” for “said subsection (1) or, as the case may be, the said subsection (3)”;
(iv) the deletion in paragraph (b) of subsection (4) of “subsection (1) or subsection (3) of” and of “of premium”.
Charge on assignment of lease granted at undervalue and charge on sale of land with right to reconveyance.
58.—The following sections are hereby inserted in the Finance Act, 1963, after section 86 :
“86A.—(1) Where the terms subject to which a short lease was granted are such that the lessor having regard to values prevailing at the time it was granted, and on the assumption that the negotiations for the lease were at arm's length, could have required the payment of an additional sum (hereafter in this section referred to as the amount foregone) by way of premium, or additional premium, for the grant of the lease, then, on any assignment of the lease for a consideration—
(a) where the lease has not previously been assigned, exceeding the premium, if any, for which it was granted, or
(b) where the lease has been previously assigned, exceeding the consideration for which it was last assigned,
the amount of the excess, in so far as it is not greater than the amount foregone reduced by the amount of any such excess arising on a previous assignment of the lease, shall, in the same proportion as the amount foregone would under subsection (1) of section 86 of this Act, have fallen to be treated as rent if it had been a premium under a lease, be treated as profits or gains of the assignor chargeable to tax under Case VI of Schedule D.
(2) In computing the profits or gains of a trade of dealing in land, any trading receipts falling within this section shall be treated as reduced by the amount on which tax is chargeable by virtue of this section.
86B.—(1) Where the terms subject to which an estate or interest in land is sold provide that it shall be, or may be required to be, reconveyed at a future date to the vendor or a person connected with him, the vendor shall be chargeable to tax under Case VI of Schedule D on any amount by which the price at which the estate or interest is sold exceeds the price at which it is to be reconveyed or, if the earliest date at which, in accordance with those terms, it would fall to be reconveyed is a date two years or more after the sale, on that excess reduced by one-fiftieth thereof for each complete year (other than the first) in the period between the sale and that date.
(2) Where under the terms of the sale the date of the reconveyance is not fixed, then—
(a) if the price on reconveyance varies with the date, the price shall be taken for the purposes of this section to be the lowest possible under the terms of the sale;
(b) the vendor may, before the expiration of six years after the date on which the reconveyance takes place, claim repayment of any amount by which tax assessed on him by virtue of this section exceeded the amount which would have been so assessed if that date had been treated for the purposes of this section as the date fixed by the terms of the sale.
(3) Where the terms of the sale provide for the grant of a lease directly or indirectly out of the estate or interest to the vendor or a person connected with him, this section shall apply as if the grant of the lease were a reconveyance of the estate or interest at a price equal to the sum of the amount of the premium (if any) for the lease and the value at the date of the sale of the right to receive a conveyance of the reversion immediately after the lease begins to run:
Provided that this subsection shall not apply if the lease is granted, and begins to run, within one month after the sale.
(4) In computing the profits or gains of a trade of dealing in land, any trading receipts falling within this section shall be treated as reduced by the amount on which tax is chargeable by virtue of this section, but where, on a claim being made under paragraph (b) of subsection (2) of this section, the amount on which tax was chargeable by virtue of this section is treated as reduced, this subsection shall be deemed to have applied to the amount as reduced, and such adjustment of liability to tax shall be made (for all relevant years of assessment), whether by means of an additional assessment or otherwise, as may be necessary.”
Amendment of section 92 of Finance Act, 1963.
59.—The following section is hereby substituted for section 92 of the Finance Act, 1963 :
“92.—(1) Where, in relation to any premises, an amount (hereafter in this section referred to as the amount chargeable)—
(a) has become chargeable to tax under subsection (1), (2), (2A), (2B) or (3) of section 86 or under section 86A or 86B of this Act, or
(b) would have become so chargeable but for subsection (4) of the said section 86 or but for subsection (2) of section 93 of this Act or but for any exemption from tax,
and, during any part of the relevant period, the premises are wholly or partly occupied by the person for the time being entitled to the lease, estate or interest as respects which the amount chargeable arose for the purposes of a trade, profession or vocation carried on by him, that person shall be treated, for the purpose of computing the profits or gains of the trade, profession or vocation for assessment under Case I or Case II of Schedule D, as paying in respect of the premises rent for any part of the relevant period during which the premises are occupied by him as aforesaid (in addition to any rent actually paid) an amount which bears to the amount chargeable the same proportion as that part of the relevant period bears to the whole, and such rent shall be taken as accruing from day to day.
(2) In this section ‘the relevant period’ means—
(a) where the amount chargeable arose under section 86 of this Act, the period treated, in computing that amount, as being the duration of the lease;
(b) where the amount chargeable arose under section 86A of this Act, the period treated, in computing that amount, as being the duration of the lease remaining at the date of the assignment;
(c) where the amount chargeable arose under section 86B of this Act, the period beginning with the sale and ending on the date fixed under the terms of the sale as the date of the reconveyance or grant, or, if that date is not fixed, ending with the earliest date at which the reconveyance or grant could take place in accordance with the terms of the sale.
(3) Where the amount chargeable arose under subsection (2) of section 86 of this Act by reason of an obligation which included the incurring of expenditure in respect of which any allowance has fallen or will fall to be made under Part IV of the Finance (Miscellaneous Provisions) Act, 1956, or Part V of the Finance Act, 1959, this section shall apply as if the obligation had not included the incurring of that expenditure and the amount chargeable had been calculated accordingly.
(4) Where the amount chargeable arose under section 86B of this Act and the reconveyance or grant in question takes place at a price different from that taken in calculating that amount or on a date different from that taken in determining the relevant period, the foregoing provisions of this section shall be deemed to have had effect (for all relevant years of assessment) as they would have had effect if the actual price or date had been so taken and such adjustments of liability to tax shall be made, by means of additional assessment or otherwise, as may be necessary.”
Amendment of section 93 of Finance Act, 1963.
60.—The following section is hereby substituted for section 93 of the Finance Act, 1963 :
“93.—(1) Where in relation to any premises an amount has become or would have become chargeable to tax as mentioned in subsection (1) of section 92 of this Act by reference to a lease, estate or interest, the person for the time being entitled to that lease, estate or interest shall, subject to the provisions of the following subsections of this section, be treated for the purposes of subsection (4) of section 84 of this Act as paying rent, accruing from day to day, in respect of the premises (in addition to any rent actually paid), during any part of the relevant period in relation to the said amount for which he is entitled to the lease, estate or interest and in all bearing to that amount the same proportion as that part of the said relevant period bears to the whole.
(2) Where in relation to any premises an amount has become or would have become chargeable to tax as aforesaid, and by reference to a lease granted out of, or a disposition of, the lease, estate or interest by reference to which the said amount (hereafter in this section referred to as the prior chargeable amount) so became or would have become chargeable, a person would apart from this subsection be chargeable under section 86, 86A or 86B of this Act on any amount (hereafter in this section referred to as the later chargeable amount), the amount on which he is so chargeable shall, where no claim is or can be made under subsection (4) of the said section 86, be the excess, if any, of the later chargeable amount over the appropriate fraction of the prior chargeable amount or, where the lease or disposition by reference to which the person would be chargeable as aforesaid extends to a part only of the said premises, the excess, if any, of the later chargeable amount over so much of the appropriate fraction of the prior chargeable amount as, on a just apportionment, is attributable to that part of the premises.
(3) In a case in which subsection (2) of this section operates to reduce the amount on which, apart from that subsection, a person would be chargeable by reference to a lease or disposition, subsection (1) of this section shall apply for the relevant period in relation to the later chargeable amount only if the appropriate fraction of the prior chargeable amount exceeds the later chargeable amount and shall then apply as if the prior chargeable amount were reduced in the proportion which the said excess bears to the said appropriate fraction:
Provided that where the lease or disposition extends to a part only of the premises mentioned in the said subsection (2), the said subsection (1) and this subsection shall be applied separately in relation to that part and to the remainder of the premises but as if for any reference to the prior chargeable amount there were substituted a reference to that amount proportionately adjusted.
(4) In this section ‘the relevant period’ means in relation to any amount—
(a) where the amount arose under section 86 of this Act, the period treated, in computing that amount, as being the duration of the lease;
(b) where the amount arose under section 86A of this Act, the period treated, in computing that amount, as being the duration of the lease remaining at the date of the assignment;
(c) where the amount arose under section 86B of this Act, the period beginning with the sale and ending on the date fixed under the terms of the sale as the date of the reconveyance or grant, or, if that date is not fixed, ending with the earliest date at which the reconveyance or grant could take place in accordance with the terms of the sale.
(5) For the purposes of subsections (2) and (3) of this section the appropriate fraction of the prior chargeable amount is the sum which bears to that amount the same proportion as the length of the relevant period in relation to the later chargeable amount bears to the length of the relevant period in relation to the prior chargeable amount.
(6) Where the prior chargeable amount arose under subsection (2) of section 86 of this Act by reason of an obligation which included the incurring of expenditure in respect of which any allowance has fallen or will fall to be made under Part V of the Finance Act, 1959, this section shall apply as if the obligation had not included the incurring of that expenditure and the prior chargeable amount had been calculated accordingly.
(7) Where the prior chargeable amount arose under section 86B of this Act and the reconveyance or grant in question takes place at a price different from that taken in calculating that amount or on a date different from that taken in determining the relevant period in relation to that amount, the foregoing provisions of this section shall be deemed to have had effect (for all relevant years of assessment) as they would have had effect if the actual price or date had been so taken and such adjustments of liability to tax shall be made, by means of additional assessment or otherwise, as may be necessary.”
PART X.
Miscellaneous.
Capital Services Redemption Account.
61.—(1) In this section—
“the principal section” means section 22 of the Finance Act, 1950;
“the 1964 amending section” means section 29 of the Finance Act, 1964;
“the fifteenth additional annuity” means the sum charged on the Central Fund under subsection (4) of this section;
“the Minister”, “the Account” and “capital services” have the same meanings respectively as they have in the principal section.
(2) Subsection (4) of the 1964 amending section shall, in relation to the twenty-nine successive financial years commencing with the financial year ending on the 31st day of March, 1966, have effect with the substitution of “£1,642,308” for “£1,588,036”.
(3) Subsection (6) of the 1964 amending section shall have effect with the substitution of “£1,041,884” for “£1,027,246”.
(4) A sum of £1,819,122 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, 1966.
(5) The fifteenth 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 fifteenth additional annuity, not exceeding £1,176,735 in any financial year, may be applied towards defraying the interest on the public debt.
(7) The balance of the fifteenth additional annuity shall be applied in any one or more of the ways specified in subsection (6) of the principal section.
Amendment of section 11 of Finance Act, 1962.
62.—Section 11 of the Finance Act, 1962, is hereby amended by the substitution in subsections (1) and (2) of “the 31st day of March, 1968” for “the 31st day of March, 1965”.
Amendment of section 2 of Finance (Profits of Certain Mines) (Temporary Relief from Taxation) Act, 1956.
63.—Section 2 of the Finance (Profits of Certain Mines) (Temporary Relief from Taxation) Act, 1956, is hereby amended by the substitution therein of “within the period of twenty years” for “within the period of ten years”.
Relief for certain gifts.
64.—(1) This section applies to a gift of money which, on or after the 6th day of April, 1965, is made to the Minister for Finance for use for any purposes for or towards the cost of which public moneys are provided and which is accepted by that Minister.
In this subsection “public moneys” means moneys charged on or issued out of the Central Fund or provided by the Oireachtas.
(2) Where a person who has made a gift to which this section applies claims relief from tax by reference thereto, the following provisions of this section shall have effect.
(3) For the purposes of income tax (including sur-tax) for the year of assessment in which the person makes the gift, the amount thereof shall be deducted from or set off against any income of the person chargeable to tax for that year and tax shall, where necessary, be discharged or repaid accordingly; and the total income of the person or, where the person is a married woman whose income is deemed to be the income of her husband, the total income of the husband shall be calculated accordingly.
In this subsection “total income” means total income from all sources estimated in accordance with the provisions of the Income Tax Acts.
(4) Where a gift to which this section applies is made by a company, the amount thereof shall be allowed as a deduction in computing for the purposes of corporation profits tax the profits of the company arising in the accounting period in which the gift is made.
Power of Special Commissioners to order payment of tax in assessments under appeal.
65.—(1) Where, on an appeal against an assessment to income tax or to corporation profits tax being brought before them for hearing, the Special Commissioners—
(a) on the oral or written application of the appellant, postpone the hearing, or
(b) having commenced the hearing, adjourn it, they may order that there shall be paid, notwithstanding the appeal, so much of the tax in the assessment as in their opinion, on the basis of the information available, is likely to become payable on or after the determination of the appeal.
(2) In relation to a case in which an order is made under subsection (1) of this section in the absence of the appellant, the following provisions shall have effect:
(a) the inspector of taxes or other officer of the Revenue Commissioners shall give notice in writing to the appellant of the making of the order;
(b) the appellant if aggrieved by the order may, within fourteen days after the date of the notice referred to in paragraph (a) of this subsection, make representations in writing to the Special Commissioners in regard to the order;
(c) the Special Commissioners, having considered any representations made to them in accordance with paragraph (b) of this subsection, may either confirm the order or make a revised order, and any such revised order shall supersede the first-mentioned order.
(3) Where the appeal brought before the Special Commissioners for hearing relates to an assessment to income tax (hereafter in this subsection referred to as the relevant assessment) that is one of a number of assessments (hereafter in this subsection referred to as the aggregated assessments) the tax in which is stated in one sum under subsection (1) of section 21 of the Finance Act, 1963, the amount of tax in the relevant assessment shall, for the purposes of subsection (1) of this section, be arrived at by deducting from the said one sum the amount of tax, if any, which is payable under subsection (3) of the said section 21; and, where appeals against two or more of the aggregated assessments are brought before the Special Commissioners, the total amount of tax in those assessments shall be arrived at in like manner and the provisions of this section shall apply as if that total amount were an amount of tax in a single assessment.
(4) Where in relation to any assessment an amount of tax has been ordered to be paid under the foregoing provisions of this section—
(a) that amount shall be collected, paid and carry interest as if the appeal against the assessment had been determined when the order was made and the amount of tax specified by the order were the amount of tax chargeable in accordance with the determination, and
(b) on the determination of the appeal against the assessment, any balance of tax chargeable in accordance with the determination shall be paid, or any tax overpaid shall be repaid, as the case may require,
and, in a case to which subsection (2) of this section applies, the order shall, for the purposes of paragraph (a) of this subsection, be deemed to have been made on the date of the notice under paragraph (a) of the said subsection (2).
(5) Every reference in this section to an appellant includes a reference to a person acting on behalf of the appellant in relation to the appeal.
(6) Any of the powers conferred on the Special Commissioners by this section may be exercised by one Special Commissioner.
Repeals.
66.—(1) (a) Each enactment specified in column (2) of Part I of the Third Schedule to this Act is hereby repealed to the extent specified in column (3) of that Part.
(b) Paragraph (a) of this subsection shall be deemed to have come into operation on the 6th day of April, 1965.
(2) (a) The enactment specified in column (2) of Part II of the Third Schedule to this Act is hereby repealed to the extent specified in column (3) of that Part.
(b) Paragraph (a) of this subsection shall be deemed to have come into operation on the 11th day of May, 1965.
(3) (a) The enactment specified in column (2) of Part III of the Third Schedule to this Act is hereby repealed to the extent specified in column (3) of that Part.
(b) Paragraph (a) of this subsection shall be deemed to have come into operation on the 12th day of May, 1965.
(4) Each enactment specified in column (2) of Part IV of the Third Schedule to this Act is hereby repealed to the extent specified in column (3) of that Part.
(5) (a) Each enactment specified in column (2) of Part V of the Third Schedule to this Act is hereby repealed to the extent specified in column (3) of that Part.
(b) Paragraph (a) of this subsection shall have effect only in relation to a legacy derived from a testator or intestate dying after the passing of this Act and to a succession conferred after such passing and for this purpose the expression “legacy” includes residue or share of residue.
(c) The enactment specified in column (2) of Part VI of the Third Schedule to this Act is hereby repealed to the extent specified in column (3) of that Part.
(d) Paragraph (c) of this subsection shall have effect only in relation to persons dying after the passing of this Act.
(6) (a) The enactment specified in column (2) of Part VII of the Third Schedule to this Act is hereby repealed to the extent specified in column (3) of that Part.
(b) Paragraph (a) of this subsection shall come into operation—
(i) if this Act is passed before or in July, 1965—on the 1st day of August, 1965, and
(ii) if it is passed in or after August, 1965—on the 1st day of the month next following that in which it is passed.
(7) (a) Each enactment specified in column (2) of Part VIII of the Third Schedule to this Act is hereby repealed to the extent specified in column (3) of that Part.
(b) Notwithstanding paragraph (a) of this subsection, the stamp duties chargeable on an instrument which for the purposes of paragraph (a) of subsection (3) of section 45 of the Land Act, 1965, contains a certificate that the instrument is consequent upon a contract entered into before the passing of that Act, shall be the same as if this Act had not been passed, and for that purpose the repeals effected by paragraph (a) of this subsection shall be deemed not to have been effected.
(c) Paragraphs (a) and (b) of this subsection shall come into operation on the 1st day of August, 1965, or the date of the passing of this Act, whichever is the later.
(8) (a) Each enactment specified in column (2) of Part IX of the Third Schedule to this Act is hereby repealed to the extent specified in column (3) of that Part.
(b) Paragraph (a) of this subsection shall come into operation on the 6th day of July, 1966.
Care and management of taxes and duties.
67.—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.
68.—(1) This Act may be cited as the Finance Act, 1965.
(2) Parts I, VII, VIII and IX and sections 64 and 65 (so far as they relate to income tax) of this Act shall be construed together with the Income Tax Acts.
(3) Part II of this Act, so far as it relates to duties of customs, shall be construed together with the Customs Acts and, so far as it relates to duties of excise, shall be construed together with the Statutes which relate to the duties of excise and the management of those duties.
(4) Part IV of this Act shall be construed together with the Stamp Act, 1891, and the enactments amending or extending that Act.
(5) Part V and sections 64 and 65 (so far as they relate to corporation profits tax) of this Act shall be construed together with Part V of the Finance Act, 1920, and the enactments amending or extending that Part.
(6) Part VI of this Act shall be construed together with Part VI of the Finance Act, 1963.
(7) Parts I, VII, VIII and IX of this Act shall, save as is otherwise expressly provided therein, be deemed to come into force and shall take effect as on and from the 6th day of April, 1965.
(8) Any reference in this Act to any other enactment shall, except so far as the context otherwise requires, be construed as a reference to that enactment as amended by or under any other enactment, including this Act.
FIRST SCHEDULE.
Spirits (Rates of Ordinary Customs Duty).
Description of Spirits | Preferential Rates | Full Rates | ||||
(1) | (2) | (3) | ||||
£ | s. | d. | £ | s. | d. | |
For every gallon of Perfumed Spirits | 18 | 17 | 6 | 19 | 1 | 6 |
For every gallon of liqueurs, cordials, mixtures and other preparations in bottle entered in such manner as to indicate that the strength is not to be tested | 15 | 18 | 6 | 16 | 1 | 10 |
For every gallon computed at proof of spirits of any description not heretofore mentioned and mixtures and preparations containing spirit | 11 | 15 | 11 | 11 | 18 | 5 |
SECOND SCHEDULE.
Duties on Tobacco.
Part I.
Customs.
£ | s. | d. | |||||
Unmanufactured:— | |||||||
If stripped or stemmed :— | |||||||
containing 10 per cent. or more by weight of moisture | the lb. | 3 | 6 | 0 | |||
containing less than 10 per cent. by weight of moisture | ” | 3 | 13 | 4 | |||
If unstripped or unstemmed :— | |||||||
containing 10 per cent. or more by weight of moisture | ” | 3 | 5 | 11½ | |||
containing less than 10 per cent. by weight of moisture | ” | 3 | 13 | 3½ | |||
Full | Preferential | ||||||
Manufactured:— | £ | s. | d. | £ | s. | d. | |
cigars | the lb. | 4 | 3 | 0 | 3 | 9 | 2 |
cigarettes | ” | 4 | 0 | 6 | 3 | 7 | 1 |
Cavendish or Negrohead | ” | 4 | 2 | 6 | 3 | 8 | 9 |
Cavendish or Negrohead manufactured in bond | ” | 4 | 2 | 0 | 3 | 8 | 4 |
other manufactured tobacco | ” | 4 | 0 | 6 | 3 | 7 | 1 |
snuff containing more than 13 per cent. by weight of moisture | ” | 4 | 0 | 0 | 3 | 6 | 8 |
snuff not containing more than 13 per cent. By weight of moisture | ” | 4 | 2 | 6 | 3 | 8 | 9 |
Part II.
Excise.
£ | s. | d. | ||
Unmanufactured :— | ||||
containing 10 per cent. or more by weight of moisture | the lb. | 3 | 4 | 10½ |
containing less than 10 per cent. by weight of moisture | ” | 3 | 12 | 1 |
Manufactured:— | ||||
Cavendish or Negrohead manufactured in bond | ” | 3 | 6 | 10½ |
THIRD SCHEDULE.
Enactments Repealed.
Part I.
Session and Chapter or Number and Year | Short Title | Extent of Repeal |
(1) | (2) | (3) |
8 & 9 Geo. 5, c. 40. | Income Tax Act, 1918. | Paragraph (b) of subsection (3) of section 5; paragraph (c) of section 20 and paragraph (ii) of the proviso to that section; sections 126, 127, 128, 129 and 130; the words “or surcharge” wherever they occur in subsections (2), (4) and (5) of section 137; the words “or surcharged” in subsection (5) of section 137; subsection (6) of section 137; the words “together with, in either case, the tax payable for the remainder of that year, according to their respective interests,” in subsection (3) of section 161; paragraphs (a) and (b) of section 226; Rule 3 of No. VII of Schedule A; Rules 9, 10 and 12 of the Rules applicable to Cases I and II of Schedule D; Rules 2, 3, 12, 14, 16 and 17 of the Rules applicable to Schedule E. |
No. 28 of 1925. | Subsection (2) of section 8. | |
No. 18 of 1927. | Finance Act, 1927. | Subsection (2) of section 10. |
No. 11 of 1928. | Finance Act, 1928. | Section 6. |
No. 32 of 1929. | Subsection (2) of section 14; the words “other than is therein allowed” in Rule (2) of Part II of the First Schedule. | |
No. 31 of 1934. | Paragraph (b) of section 6. | |
No. 28 of 1935. | Finance Act, 1935. | Section 6. |
No. 25 of 1958. | The words “but nothing in this subsection shall affect the operation of Rule 10 of the Rules applicable to Cases I and II of Schedule D” in subsection (2) of section 8; subsection (8) of section 41. | |
No. 23 of 1963. | The words “Subject to subsection (8) of this section,” in subsection (7) of section 5; subsections (8) and (9) of section 5; the words “Rule 10 of the Rules applicable to Cases I and II of Schedule D” in column 1 of the Third Schedule. |
Part II.
Session and Chapter | Short Title | Extent of Repeal |
(1) | (2) | (3) |
10 & 11 Geo. 5, c. 18 | Finance Act, 1920. | The word “pensions,” and the words “or sums” in the definition at the end of subsection (4) of section 27. |
Part III.
Number and Year | Short Title | Extent of Repeal |
(1) | (2) | (3) |
No. 15 of 1964. | ||
Part IV.
Session and Chapter or Number and Year | Short Title | Extent of Repeal |
(1) | (2) | (3) |
8 & 9 Geo. 5, c. 40. | Income Tax Act, 1918. | Section 202. |
No. 23 of 1963. | The words “and their decision shall be final and conclusive” in paragraph (a) of subsection (2) of section 54. |
Part V.
Session and Chapter | Short Title | Extent of Repeal |
(1) | (2) | (3) |
16 & 17 Vict., c. 51. | Succession Duty Act, 1853. | The words “where the successor shall be the lineal issue or lineal ancestor of the predecessor, a duty at the rate of one pound per centum upon such value :” in section 10. |
51 & 52 Vict., c. 8. | Customs & Inland Revenue Act, 1888. | The words “where the successor shall be the lineal issue or lineal ancestor of the predecessor, a duty at the rate of ten shillings per centum upon the value of the interest of the successor;” in subsection (1) of section 21. |
10 Edw. 7, & 1 Geo. 5, c. 8. | Finance (1909–10) Act, 1910. | Subsection (2) of section 58; in subsection (3) of section 58, all words from the words “the expression ‘deceased’ means” to the words “thereunder arises; and”. |
Part VI.
Number and Year | Short Title | Extent of Repeal |
(1) | (2) | (3) |
No. 13 of 1955. |
Part VII.
Number and Year | Short Title | Extent of Repeal |
(1) | (2) | (3) |
No. 23 of 1963. | Paragraph (a) of subsection (3) of section 48; the words “, other than a person to whom paragraph (a) of this subsection applies,” in subparagraph (i) of paragraph (b) of that subsection; the words “paragraph (a) or” in paragraph (c) of that subsection; paragraph (d) of that subsection; the expression “paragraph (a),” in subsection (4) of section 49. |
Part VIII.
Number and Year | Short Title | Extent of Repeal |
(1) | (2) | (3) |
No. 33 of 1947. | Finance (No. 2) Act, 1947. | Subsections (4), (5) and (7) of section 13. |
No. 13 of 1949. | Subsections (4), (5) and (7) of section 24; section 26. | |
No. 18 of 1950. | In subsection (1) of section 16, the words “Subject to subsection (2) of this section”, the words “and shall be deemed never to have applied” and the words from “and any amount” to the end of the subsection; subsection (2) of section 16; the word “or” at the end of paragraph (a) of subsection (1) of section 17; paragraph (b) of subsection (1) of section 17; subsection (2) of section 17. | |
No. 25 of 1950. | Housing (Amendment) Act, 1950. | In section 6, paragraph (b) of subsection (6). |
No. 14 of 1952. | Finance Act, 1952. | Sections 18 and 22. |
No. 21 of 1953. | In section 12, paragraphs (iii) and (iv) of subsection (2). | |
No. 23 of 1961. | Sections 33 to 35. | |
No. 15 of 1962. | Sections 15 and 16. | |
No. 23 of 1963. |
Part IX.
Session and Chapter or Number and Year | Short Title | Extent of Repeal |
(1) | (2) | (3) |
46 Geo. 3, c. 43. | Appraisers Licences Act, 1806. | Sections 4, 5 and 6. |
8 & 9 Vict., c. 76. | Revenue Act, 1845. | Section 1. |
27 & 28 Vict., c. 56. | Revenue (No. 2) Act, 1864. | Section 6, in so far as it relates to Appraisers. |
30 & 31 Vict., c. 90. | Revenue Act, 1867. | Sections 1 to 6. |
33 & 34 Vict., c. 32. | Customs and Inland Revenue Act, 1870. | Section 4. |
51 & 52 Vict., c. 8. | Customs and Inland Revenue Act, 1888. | Subsection (2) of section 9. |
53 & 54 Vict., c. 8. | Customs and Inland Revenue Act, 1890. | The word “appraiser,” in section 9. |
No. 18 of 1950. | Subsection (1) of section 8. |