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Uimhir 23 de 1971
AN tACHT AIRGEADAIS, 1971
[An tiontú oifigiúil.]
CUID I
Cáin Ioncaim
Cáin ioncaim agus forcháin don bhliain 1971-72.
1.—(1) Muirearófar cáin ioncaim don bhliain dar tosach an 6ú lá d'Aibreán, 1971, de réir 35 faoin gcéad.
(2) Muirearófar forcháin don bhliain dar tosach an 6ú lá d'Aibreán, 1971, i leith ioncaim aon aonaí ar mó a iomlán ó gach foinse ná comhiomlán—
(a) £2,500, agus
(b) méid aon asbhaintí a bhfuil teideal ag an aonaí chucu don bhliain sin faoi alt 523 den Acht Cánach Ioncaim, 1967,
agus muirearófar amhlaidh í i leith an bharrachais de réir na rátaí seo a leanas, is é sin le rá:
ar gach punt den chéad £2,000 | ||||||
den bharrachas | ... | ... | ... | ... | ... | 15 faoin gcéad |
ar gach punt den chéad £2,000 | ||||||
eile den bharrachas | ... | ... | ... | ... | 30 faoin gcéad | |
ar gach punt den chuid eile | ||||||
den bharrachas | ... | ... | ... | ... | 45 faoin gcéad | |
Deireadh le halt 2 den Acht Airgeadais, 1970.
2.—Ní bheidh feidhm ná éifeacht ag alt 2 den Acht Airgeadais, 1970, maidir leis an mbliain 1971-72 ná maidir le haon bhliain mheasúnachta dá éis sin.
Leasú ar alt 58 den Acht Cánach Ioncaim, 1967.
3.—Maidir le trádáil nó gairm a mbuanscoirfear di sa bhliain 1972-73 nó aon bhliain mheasúnachta ina dhiaidh sin, beidh éifeacht ag alt 58 den Acht Cánach Ioncaim, 1967, ionann is dá gcuirfí na fomhíreanna seo a leanas in ionad fhomhír (ii) d'fho-alt (5) (a) den alt sin 58:
“(ii) más mó comhiomlán na mbrabús nó na ngnóchan (más ann) na mblianta dar críoch an 5ú lá d'Aibreán gach bliain den dá bhliain roimh an mbliain mheasúnachta a tharlóidh an buanscor ná comhiomlán na méideanna ar muirearaíodh an duine ina leith in aghaidh gach bliana den dá bhliain sin roimhe sin, nó ná comhiomlán na méideanna a muirearófaí é ina leith amhlaidh dá mba nach lamhálfaí aon asbhaint nó fritháireamh mar a dúradh, muirearófar é ina ionad sin, in aghaidh gach bliana den dá bhliain roimhe sin a dúradh, ach faoi réir aon asbhainte nó fritháirimh den sórt sin, i leith mhéid brabús nó gnóchan na bliana dar críoch an 5ú lá d'Aibreán na bliana sin;
(iii) i gcás cáin a mhuirearú ar dhuine ar shlí seachas de réir fhomhír (ii), aisíocfar aon cháin a ró-íocadh, nó féadfar measúnacht bhreise a dhéanamh air, de réir mar is gá sa chás.”.
Cáin a mhuirearú ar shuimeanna a cuireadh d'íoc iasachtaí áirithe lasmuigh den Stát.
4.—(1) Chun críocha alt 76 (3) den Acht Cánach Ioncaim, 1967, déanfar aon ioncam ó urrúis agus sealúchais in aon áit lasmuigh den Stát a rinne duine ar a bhfuil gnáthchónaí sa Stát a chur chun íoc as nó de chabhair chun íoc as—
(a) aon fhiach i leith airgead a tugadh ar iasacht dó sa Stát nó i leith ús ar airgead a tugadh ar iasacht dó amhlaidh, nó
(b) aon fhiach i leith airgead a tugadh ar iasacht dó lasmuigh den Stát agus a fuarthas sa Stát nó a tugadh chun an Stáit, nó
(c) aon fhiach a tabhaíodh chun aon fhiach lena mbaineann mír (a) nó (b) a íoc go hiomlán nó go páirteach,
a áireamh mar ioncam a fuair sé sa Stát agus a fuair sé amhlaidh ó íocaíochtaí ab iníoctha sa Stát.
(2) I gcás, duine ar a bhfuil gnáthchónaí sa Stát d'fháil airgid sa Stát nó do thabhairt airgid chun an Stáit arb airgead é a tugadh ar iasacht dó lasmuigh den Stát, ach go mbeidh an fiach i leith an airgid sin íoctha go hiomlán nó go páirteach sula ndéanfaidh sé sin, beidh feidhm ag fo-alt (1) ionann is dá mba sular íocadh amhlaidh an fiach a fuarthas an t-airgead sa Stát nó a tugadh an t-airgead chun an Stáit, ach amháin go ndéanfar aon suimeanna a n-áireofar iad de bhua an fho-ailt sin mar shuimeanna a fuarthas sa Stát a áireamh mar shuimeanna a fuarthas amhlaidh tráth an airgid a fuarthas ar iasacht amhlaidh a fháil iarbhír sa Stát nó a thabhairt iarbhír chun an Stáit.
(3) I gcás duine a bheith i bhfiacha i leith airgead a tugadh ar iasacht dó, déanfar ioncam a bheidh curtha chun feidhme aige ar shlí go mbeidh an t-airgead nó an mhaoin in ionannas don ioncam ar teachtadh ag an iasachtóir thar ceann nó ar cuntas an duine sin chun an fiach a íoc nó a laghdú trí fhritháireamh nó ar shlí eile a áireamh mar ioncam a bheidh curtha chun feidhme ag an duine sin chun nó mar chabhair chun an fiach sin a íoc má bhíonn, faoi aon chomhshocraíocht idir an duine sin agus an t-iasachtóir, an méid a bheidh an duine sin i bhféichiúnas de thuras na huaire ag an iasachtóir, nó an tráth a bheidh sé le haisíoc go hiomlán nó go páirteach, ag braith ar aon slí go díreach nó go neamhdhíreach ar an méid nó ar an luach a bheidh ar teachtadh ag an iasachtóir mar a dúradh.
(4) Chun críocha an ailt seo—
(a) i gcás fiach i leith airgead a tugadh ar iasacht, measfar, a mhéid a bheidh an t-airgead sin curtha chun feidme chun nó mar chabhair chun fiach eile a íoc, gur fiach é a tabhaíodh chun an fiach eile sin a íoc, agus aon fhiach a tabhaíodh chun fiach lena mbaineann mír (c) d'fho-alt (1) a íoc go hiomlán nó go páirteach déileálfar leis féin mar fhiach lena mbaineann an mhír sin, agus
(b) folaíonn “iasachtóir”, maidir le haon airgead a tugadh ar iasacht, an duine atá de thuras na huaire i dteideal aisíocaíochta.
(5) Ní bheidh éifeacht ag an alt seo maidir le hioncam a cuireadh chun feidhme chun nó mar chabhair chun íoc as fiach i leith airgead a tugadh ar iasacht roimh an 28ú lá d'Aibreán, 1971, nó as fiach a tabhaíodh chun íoc go hiomlán nó go páirteach as aon fhiach den sórt sin, mura tar éis deireadh na bliana 1971-72 a cuireadh chun feidhme amhlaidh é.
Costas cláraithe trádmharcanna a lamháil mar asbhaint.
5.—D'ainneoin aon ní in alt 61 den Acht Cánach Ioncaim, 1967, déanfar, nuair a bheidh méid brabús nó gnóchan aon trádála á ríomh, aon táillí a íocadh nó caiteachais a tabhaíodh chun clárú trádmhairc nó athnuachan ar chlárú trádmhairc a fháil chun críocha na trádála a lamháil mar chaiteachais.
Leasú ar alt 134 Acht Cánach Ioncaim, 1967.
6.—Leasaítear leis seo alt 134 den Acht Cánach Ioncaim, 1967—
(a) trí “£250” a chur in ionad “£225” i mír (a) den choinníoll (a cuireadh isteach leis an Acht Airgeadais, 1970), agus
(b) trí “£150” a chur in ionad “£125” i mír (b) den choinníoll sin.
Leasú ar alt 135 den Acht Cánach Ioncaim, 1967.
7.—Leasaítear leis seo alt 135 den Acht Cánach Ioncaim, 1967—
(a) trí “£600” a chur in ionad “£500” sa dá áit ina bhfuil sé, agus “£150” a chur in ionad “£125”, i mír (d) den choinníoll (a cuireadh isteach leis an Acht Airgeadais, 1970) a ghabhann le fo-alt (1); agus
(b) trí “£1,000” a chur in ionad “£900” sa dá áit ina bhfuil sé, agus “£250” a chur in ionad “£225”, sa dá áit ina bhfuil sé, i mír (e) den choinníoll sin.
Leasú ar alt 136 den Acht Cánach Ioncaim, 1967.
8.—Leasaítear leis seo alt 136 den Acht Cánach Ioncaim, 1967—
(a) trí “£600” a chur in ionad “£500” (a cuireadh isteach leis an Acht Airgeadais, 1970) gach áit ina bhfuil sé, agus
(b) trí “£150” a chur in ionad “£125” sa choinníoll (a cuireadh isteach leis an Acht Airgeadais, 1970) a ghabhann le fo-alt (2).
Leasú ar alt 139 den Acht Cánach Ioncaim, 1967.
9.—Leasaítear leis seo alt 139 den Acht Cánach Ioncaim, 1967, tríd an bhfo-alt nua seo a leanas a chur isteach in ndiaidh fho-alt (5) (a cuireadh isteach leis an Acht Airgeadais, 1967):
“(6) Beidh feidhm freisin ag an alt seo i gcás éilitheora is bean neamhphósta a bheidh, i gcaitheamh na bliana measúnachta ar fad, i bhfostaíocht lánaimsire nó fruilithe go lánaimsire le trádáil nó gairm éigin mar atá feidhm aige i gcás éilitheora is baintreach fir, ach amháin go bhfágfar ‘dá bhanchéile éagtha’ agus ‘ná lena bhanchéile éagtha’ ar lár as fo-alt (1).”
Leasú ar alt 142 den Acht Cánach Ioncaim, 1967.
10.—Leasaítear leis seo alt 142 (1) den Acht Cánach Ioncaim, 1967, trí “£303” a chur in ionad “£282” sa dá áit ina bhfuil sé agus trí “£243” a chur in ionad “£222”.
Faoiseamh do dhaill.
11.—(1) San alt seo ciallaíonn “dall” duine nach mó ná 6/60 géire a radhairc lárnaigh sa tsúil is fearr aige faoi lionsaí ceartúcháin nó ar mó ná 6/60 géire a radhairc lárnaigh sa tsúil is fearr aige nó sa dá shúil aige ach go bhfuil teorainn ag gabháil leis sin sna réimsí radhairc arb amhlaidh di nach mó ná 20 céim an uille a ghabhann an lárlíne is faide sa réimse radhairc.
(2) Faoi réir forálacha an ailt seo, aon aonaí a dhéanfaidh éileamh chuige, a thabharfaidh tuairisceán san fhoirm fhorordaithe ar a ioncam iomlán, agus a chruthóidh, sa tslí a fhorordaítear leis na hAchtanna Cánach Ioncaim—
(a) gur fear pósta é a raibh a bhanchéile ina cónaí leis an bhliain mheasúnachta agus gur dhall duine díobh an bhliain go léir nó aon chuid di, agus nár dhall an duine eile aon tráth in imeacht na bliana, nó
(b) gur dhall eisean, nárbh fhear pósta den sórt sin, an bhliain go léir nó aon chuid di,
beidh sé, le linn méid a ioncaim inchánaigh a bheith á ríomh, i dteideal go mbainfear £100 as a ioncam inmheasúnaithe.
(3) Faoi réir forálacha an ailt seo, aon aonaí a dhéanfaidh éileamh chuige, a thabharfaidh tuairisceán san fhoirm fhorordaithe ar a ioncam iomlán agus a chruthóidh, sa tslí a fhorordaítear leis na hAchtanna Cánach Ioncaim—
(a) gur fear pósta é a raibh a bhanchéile ina cónaí leis an bhliain mheasúnachta, agus
(b) gur dhall gach duine acu an bhliain go léir nó aon chuid di,
beidh sé, le linn méid a ioncaim inchánaigh a bheith á ríomh, i dteideal go mbainfear £200 as a ioncam inmheasúnaithe.
(4) Beidh feidhm maidir le hasbhaint faoin alt seo ag na forálacha sin go léir de na hAchtanna Cánach Ioncaim ag a bhfuil feidhm maidir le gach asbhaint a shonraítear in ailt 138 go 143 den Acht Cánach Ioncaim, 1967.
(5) Leasaítear leis seo alt 153 (1) (d) den Acht Cánach Ioncaim, 1967, trí “agus le halt 11 den Acht Airgeadais, 1971” a chur isteach i ndiaidh “1969”.
(6) Leasaítear leis seo alt 193 den Acht Cánach Ioncaim, 1971, trí “nó faoi alt 11 den Acht Airgeadais, 1971” a chur isteach i ndeireadh fho-alt (6).
(7) Leasaítear leis seo alt 497 den Acht Cánach Ioncaim, 1967, trí “Airgeadais, 1969, nó faoi alt 11 den Acht Airgeadais, 1971” a chur in ionad “Airgeadais, 1967”.
(8) Leasaítear leis seo alt 523 den Acht Airgeadais, 1967, trí “agus 142, alt 3 den Acht Airgeadais, 1969, agus alt 11 den Acht Airgeadais, 1971,” a chur in ionad “142 agus alt 3 den Acht Airgeadais, 1969” i bhfo-alt 1 (a).
Leasú ar alt 224 den Acht Cánach Ioncaim, 1967.
12.—Leasaítear leis seo alt 224 den Acht Cánach Ioncaim, 1967—
(a) trí “, pinsean scoir, pinsean seanaoise (ranníocach) agus deontas báis” a chur in ionad “agus pinsean seanaoise (ranníocach)” i bhfo-alt (2),
(b) tríd an mír seo a leanas a chur isteach i ndiaidh mhír (b) den choinníoll a ghabhann le fo-alt (3)—
“(bb) maidir le haon ranníoc a bheidh íoctha ag duine ar tar éis dó cúig bliana is caoga d'aois a shlánú a chuaigh sé faoi árachas chun críche pinsin scoir, nach ndéanfar aon asbhaint ná fritháireamh a lamháil i leith na coda de a íocadh i leith pinsin scoir;”, agus
(c) trí “seachas deontas báis” a chur isteach i ndiaidh “seo” i bhfo-alt (4).
Leasú ar alt 251 den Acht Cánach Ioncaim, 1967.
13.—Leasaítear leis seo alt 251 den Acht Cánach Ioncaim, 1967, trí “an 1ú lá d'Aibreán, 1973”, a chur in ionad “an 1ú lá d'Aibreán, 1971” i bhfo-alt (4) (c) (a cuireadh isteach leis an Acht Airgeadais, 1968).
Leasú ar alt 254 den Acht Cánach Ioncaim, 1967.
14.—Leasaítear leis seo alt 254 (2) den Acht Cánach Ioncaim, 1967, trí “an 1ú lá d'Aibreán, 1973” a chur in ionad “an 1ú lá d'Aibreán, 1971” (a cuireadh isteach leis an Acht Airgeadais, 1968).
Leasú ar alt 336 den Acht Cánach Ioncaim, 1967.
15.—Leasaítear leis seo alt 336 den Acht Cánach Ioncaim, 1967, trí “£350” a chur in ionad “£250”.
Leasú ar ailt 443 agus 444 den Acht Cánach Ioncaim, 1967.
16.—(1) Maidir le híocaíocht lena mbaineann an t-alt seo—
(a) leasaítear leis seo fo-alt (1) d'alt 443 den Acht Cánach Ioncaim, 1967—
(i) trí “, nó go mbeidh sé iníoctha,” agus “, nó carnaithe” a scriosadh,
(ii) trí “tráth an íoca sin” a chur in ionad “i dtosach na bliana sin”, agus
(iii) tríd an gcoinníoll seo a leanas a chur leis:
“Ar choinníoll—
(a) go measfar chun críocha na Caibidle seo, ach faoi réir alt 444, ioncam a thiocfaidh chun bheith nó ar dóigh dó teacht chun bheith, nó a dtiocfaidh sócmhainní in ionannas dó nó ar dóigh dóibh teacht chun bheith, de bhua nó de dhroim socraíocht lena mbaineann an Chaibidil seo, iníoctha le leanbh, nó iníoctha nó inchurtha chun feidhme chun sochair do leanbh leis an socraitheoir san am le teacht (cibé acu ar choinníoll a chomhalladh é, nó de thoradh chumhacht nó díscréid a tugadh d'aon duine a fheidhmiú, nó ar shlí eile) a bheith íoctha leis an leanbh sin nó chun sochair don leanbh sin, agus
(b) aon ioncam a ndéileálfar leis mar a dúradh agus nach gceanglaíonn an socraíocht é a dháileadh, an tráth a ndéileálfar amhlaidh leis, d'aon leanbh nó leanaí áirithe leis an socraitheoir go measfar é a bheith íoctha ina scaireanna comhionanna le gach duine de na leanaí nó chun sochair do gach duine de na leanaí a dtiocfaidh an t-ioncam nó sócmhainní in ionannas don ioncam, nó ar dóigh don ioncam nó do na sócmhainní sin, teacht chun bheith iníoctha leo nó le haon duine díobh, nó inchurtha chun feidhme maidir leo nó maidir le haon duine díobh, nó chun sochair dóibh nó d'aon duine díobh.”;
(b) leasaítear leis seo fo-alt (4) den alt sin 443—
(i) trí “is iníoctha leis an leanbh sin nó atá carnaithe” a scriosadh, agus
(ii) trí “, is iníoctha, nó a charnaigh” a scriosadh as mír (a);
(c) leasaítear leis seo alt 444 den Acht Cánach Ioncaim, 1970—
(i) trí “(is leanbh faoi bhun bhliain agus fiche agus gan phósadh i dtosach na bliana sin)” a scriosadh as mír (a), agus
(ii) trí “tráth an íoca” a chur in ionad “i dtosach na bliana sin” i mír (b).
(2) Déanfar an tagairt i mír (b) den alt sin 444 do shuim eile a íocadh le leanbh, nó chun sochair do leanbh, a bhí, i dtosach na bliana measúnachta a íocadh í, faoi bhun bliain agus fiche d'aois agus gan phósadh a fhorléiriú, maidir le híoc lena mbaineann an t-alt seo a dhéanamh ar aon suim den sórt sin, mar thagairt do shuim a íocadh amhlaidh le leanbh, nó chun sochair do leanbh, a bhí an tráth sin faoi bhun bliain agus fiche d'aois agus gan phósadh.
(3) Baineann an t-alt seo le haon íocaíocht a íocadh tar éis na bliana 1970-71, ach amháin íocaíocht a íocadh sa bhliain 1971-72, le leanbh, nó chun sochair do leanbh, a rugadh tar éis an 6ú lá d'Aibreán, 1971, agus a íocadh amhlaidh de bhua nó de dhroim socraíocht a rinneadh roimh an 28ú lá d'Aibreán, 1971.
Leasú ar alt 550 den Acht Cánach Ioncaim, 1967.
17.—(1) Maidir le hús is inmhuirir d'aon mhí dar tosach dáta, nó tar éis dáta, an Achta seo a rith nó d'aon chuid de mhí den sórt sin ar cháin a bhí, atá nó a bheidh dlite agus iníoctha roimh an dáta sin, ar an dáta sin nó tar éis an dáta sin, leasaítear leis seo alt 550 (1) den Acht Cánach Ioncaim, 1967, trí “.75 faoin gcéad” a chur in ionad “leath faoin gcéad”.
(2) (a) Leasaítear leis seo tuilleadh alt 550 den Acht Cánach Ioncaim, 1967—
(i) tríd an gcoinníoll seo a leanas a chur le fo-alt (1):
“Ar choinníoll, i gcás aon cháin a mhuirearófar le haon mheasúnacht i leith cánach ioncaim nó forchánach, go n-iompróidh sí, d'ainneoin aon achomharc i gcoinne na measúnachta sin, ús de réir .75 faoin gcéad do gach mí nó cuid de mhí ón dáta a thiocfadh an cháin, dá mbeifí gan achomharc a dhéanamh i gcoinne na measúnachta, chun bheith dlite agus iníoctha faoi alt 477 nó faoi alt 522 (2) den Acht Cánach Ioncaim, 1967, cibé acu é, go dtí go n-íocfaí í”;
(ii) trí “dhá mhí” a chur i bhfo-alt (2) in ionad “trí mhí”; agus
(iii) tríd an bhfo-alt seo a leanas a chur isteach i ndiaidh fho-alt (2):
“(2A) (a) Má bhíonn fógra achomhairc tugtha i gcoinne measúnachta agus comhaontú maidir leis an méid cánach ba cheart a íoc, d'ainneoin an t-achomharc, a bheith déanta idir an t-achomharcóir agus an cigire nó an t-oifigeach eile do na Coimisinéirí Ioncaim lena mbainfidh faoi alt 419 (1) agus go mbeifear tar éis an méid ar ar comhaontaíodh amhlaidh a íoc laistigh den tréimhse dá dtagraítear i bhfo-alt (2), ní bhainfidh fo-alt (1) le haon iarmhéid cánach is inmhuirir de réir an chinnte ar an achomharc má íoctar an t-iarmhéid sin laistigh de dhá mhí ón dáta a chinnfear an t-achomharc.
(b) I gcás ina mbeidh fógra achomhairc tugtha i gcoinne measúnachta agus nach mbeidh comhaontú ann den sórt dá dtagraítear i mír (a) agus go ndéanfaidh achomharcóir, laistigh den tréimhse dá dtagraítear i bhfo-alt (2), suim a íoc ar chuntas na cánach a muirearaíodh leis an measúnacht a bheidh faoi achomharc agus nach 1ú an tsuim sin ná 80 faoin gcéad den mhéid a chinnfear a bheith inmhuirir leis an measúnacht ar an achomharc a chinneadh, ní bhainfidh fo-alt (1) le haon iarmhéid cánach is inmhuirir de réir an chinnte ar an achomharc má íoctar an t-iarmhéid sin laistigh de dhá mhí ó dháta an achomhairc a chinneadh.
(c) San fho-alt seo ciallaíonn achomhairc a chinneadh cinneadh ag na Coimisinéirí Achomhairc faoi alt 416 (4) agus folaíonn sé comhaontú dá dtagraítear in alt 416 (3) agus measúnacht teacht chun bheith críochnaitheach, dochloíte de bhua alt 416 (6).”.
(b) Ní bheidh feidhm ag mír (a) den fho-alt seo maidir le measúnachtaí i leith cánach ioncaim nó forchánach a muirearaíodh le haon mheasúnachtaí a rinneadh roimh dháta an Achta seo a rith.
(3) Ní bheidh feidhm ag ailt 418 agus 529 den Acht Cánach Ioncaim, 1967, maidir le measúnachtaí i leith cánach ioncaim nó forchánach, de réir mar a bheidh, a dhéanfar ar dháta an Achta seo a rith nó dá éis sin.
Leasú ar alt 419 den Acht Cánach Ioncaim, 1967.
18.—Maidir le measúnachtaí a dhéanfar ar dháta an Achta seo a rith nó dá éis sin, leasaítear leis seo alt 419 den Acht Cánach Ioncaim, 1967—
(a) trí “mar aon le hús de réir an ráta a fhorcáiltear le halt 550 (1) ó dháta nó ó dhátaí an mhéid nó na méideanna a íoc dá dtáinig an ró-íoc go dtí an dáta a dhéanfar an t-aisíoc” a chur isteach i ndiaidh “ró-íocadh” i bhfo-alt (1), agus
(b) tríd an gcoinníoll seo a leanas a chur le fo-alt (1):
“Ar choinníoll—
(a) nach mbeidh ús iníoctha faoin bhfo-alt seo más 1ú ná £1 é, agus
(b) nach mbeidh cáin ioncaim inasbhainte ar ús a íoc faoin alt seo agus nach n-áireofar ús den sórt sin le linn ioncam a bheith á ríomh chun críocha na nAchtanna Cánach Ioncaim.”, agus
(c) tríd an bhfo-alt seo a leanas a chur isteach i ndiaidh fho-alt (1):
“(1A) Má tharlaíonn, i gcás ina mbeidh fógra achomhairc tugtha i gcoinne measúnachta i leith cánach ioncaim nó forchánach agus nach mbeidh aon chomhaontú ann den chineál dá dtagraítear i bhfo-alt (1), go n-íocfaidh an t-achomharcóir suim chánach ar chuntas na cánach a bheidh muirearaithe leis an measúnacht a bheidh faoi achomharc is suim níos mó ná an cháin a chinnfear a bheith inmhuirir leis an measúnacht ar an achomharc a chinneadh, beidh feidhm ag forálacha fho-alt (1) ionann is dá mba de dhroim íocaíochta a rinneadh de réir comhaontú den chineál sin a dúradh a tharla an ró-íoc cánach.”.
Leasú ar ailt 428 agus 429 den Acht Cánach Ioncaim, 1967.
19.—(1) Leasaítear leis seo alt 429 den Acht Cánach Ioncaim, 1967, trí na fo-ailt seo a leanas a chur isteach i ndiaidh fho-alt (3):
“(4) D'ainneoin, i gcás measúnacht arna déanamh ar dhuine ar dháta an Achta Airgeadais, 1971, a rith nó dá éis sin, aon duine a bheith, de bhun fho-alt (1), tar éis a iarraidh go ndéanfaí a achomharc chun na gCoimisinéirí Achomhairc i gcoinne na measúnachta a athéisteacht ag breitheamh den Chúirt Chuarda, íocfar cáin de réir chinnidh na gCoimisinéirí Achomhairc:
Ar choinníoll, má athraíonn breith an bhreithimh an mheasúnacht, ansin—
(a) má bhíonn suim ró-mhór cánach íoctha, déanfar an tsuim nó na suimeanna a ró-íocadh, ach amháin i gcás inar 1ú ná £1 an t-ús, a aisíoc mar aon le hús de réir an ráta a fhoráiltear le halt 550 (1) ó dháta nó ó dhátaí an tsuim nó na suimeanna a íoc dá dtáinig an ró-íoc go dtí an dáta nó na dátaí a dhéanfar an t-aisíoc; nó
(b) más suim ró-bheag cánach a bheidh íoctha, beidh aon iarmhéid iníoctha ach beidh feidhm ag forálacha alt 550 (2A) ionann is dá mba achomharc chun na gCoimisinéirí Achomhairc an t-achomharc agus dá mba chinneadh ag na Coimisinéirí Achomhairc breith an bhreithimh ar an achomharc.
(5) Ní bheidh cáin ioncaim inasbhainte ar an gcáin sin dá dtagraítear i bhfo-alt (4) (a) a íoc agus ní áireofar an t-ús sin le linn ioncam a bheith á ríomh chun críocha na nAchtanna Cánach Ioncaim.”.
(2) Leasaítear leis seo alt 428 (9) den Acht Cánach Ioncaim, 1967, trí “nó na Cúirte Cuarda de réir mar a bheidh” a scriosadh.
Us ar cháin ioncaim nó ar fhorcháin i gcásanna calaoise nó faillí.
20.—(1) San alt seo tá an bhrí chéanna le “faillí” atá leis in alt 186 (2) (d) den Acht Cánach Ioncaim, 1967.
(2) I gcás ina ndéanfar, d'aon bhliain mheasúnachta, measúnacht chun go ngnóthófar íosmhuirear i leith cánach ioncaim nó forchánach is inchurtha i leith calaois nó faillí ar thaobh aon duine, iompróidh an méid den cháin a íosmhuirearaíodh ús de réir 75 faoin gcéad do gach mí nó cuid de mhí ón dáta nó ó na dátaí a bheadh an cháin a íosmhuirearaíodh don bhliain sin iníoctha dá gcuirfí í sa mheasúnacht a rinneadh roimh an 1ú lá d'Eanáir an bhliain sin go dtí an dáta an cháin a íosmhuirearaíodh a íoc.
(3) Faoi réir fho-alt (6), ní bhainfidh fo-alt (1) ná fo-alt (2) d'alt 550 den Acht Cánach Ioncaim, 1967, le cáin a iompróidh ús faoin alt seo.
(4) Bainfidh fo-ailt (3), (4) agus (5) d'alt 550 agus alt 551 den Acht Cánach Ioncaim, 1967, le hús is inmhuirir faoin alt seo mar a bhaineann siad le hús is inmhuirir faoin alt sin 550.
(5) Ní bheidh éifeacht ag an alt seo maidir le cáin a muirearaíodh d'aon bhliain mheasúnachta roimh an mbliain 1971-72.
(6) I gcás ina ndéanfar measúnacht den chineál dá dtagraítear bhfo-alt (2)—
(a) tabharfaidh an cigire lena mbainfidh fógra don duine a mheasúnófar go n-iompróidh an cháin a bheidh muirearaithe leis an measúnacht ús faoin alt seo,
(b) féadfaidh an duine a mheasúnófar achomharc a dhéanamh i gcoinne na measúnachta ar an bhforas nár cheart ús a mhuirearú faoin alt seo, agus beidh ag na forálacha de na hAchtanna Cánach Ioncaim a bhaineann le hachomhairc i gcoinne measúnachtaí feidhm agus éifeacht maidir leis an measúnacht mar atá feidhm acu maidir leis na hachomhairc sin faoi réir aon mhodhnuithe is gá, agus
(c) má chinntear, ar an achomharc, nach ceart go n-iompródh an cháin a muirearaíodh leis an measúnacht ús faoin alt seo, bainfidh fo-ailt (1) agus (2) d'alt 550 den Acht Cánach Ioncaim, 1967, leis an gcáin sin.
Leasú ar alt 17 den Acht Airgeadais, 1970.
I.R.Uimh. 1 de 1971.
21.—(1) (a) Leasaítear leis seo alt 17 den Acht Airgeadais, 1970, tríd an mír seo a leanas a chur i bhfo-alt (2) i ndiaidh mhír (a):
“(aa) údarás áitiúil, comhlachas tithíochta, iontaobhas tithíochta nó cumann tithíochta, nó”.
(b) Measfar gur tháinig an fo-alt seo i ngníomh an 6ú lá d'Aibreán, 1971, ach ní chuirfidh aon ní san fho-alt seo aon oibleagáid ná dliteanas ar údarás áitiúil, ar chomhlachas tithíochta, ar iontaobhas tithíochta ná ar chumann tithíochta maidir le cáin a asbhaint nó le cáin a íoc leis an mBailitheoir i leith aon íocaíochta a d'íoc an t-údarás, an comhlachas, an t-iontaobhas nó an cumann sin roimh dháta an Achta seo a rith, mura ndearna sí asbhaint as an íocaíocht roimh an tAcht seo a rith arbh asbhaint bhailí cánach í dá mba tar éis an tAcht a rith a rinneadh í.
(c) I gcás ina ndéanfar íocaíocht den chineál a shonraítear i mír (b) a íoc tar éis an 6ú lá d'Aibreán, 1971, gan asbhaint den chineál a shonraítear ansin, féadfaidh an cigire, trí fhógra i bhfoirm a fhorordóidh na Coimisiniérí Ioncaim, a cheangal ar an gcomhlacht a d'íoc an íocaíocht sonraí na híocaíochta a thabhairt dó laistigh de mhí tar éis dáta an fhógra a thabhairt.
(d) Leasaítear leis seo Sceideal 15 a ghabann leis an Acht Cánach Ioncaim, 1967, trí “alt 21 (1) (c) den Acht Airgeadais, 1971” a chur isteach i gcolún (2) de.
(2) Leasaítear leis seo tuilleadh alt 17 den Acht Airgeadais, 1970, trí na fo-ailt seo a leanas a chur isteach i ndiadh fho-alt (6):
“(6A) I gcás suim chánach a dhlíonn duine, ar príomhaí é, nó a meastar gur príomhaí é, den chineál dá dtagraítear i bhfo-alt (2) faoin alt seo agus faoi aon rialacháin faoi fho-alt (5) a íoc leis an mBailitheoir a bheith gan íoc amhlaidh, íocfaidh an duine ús simplí ar an suim leis an mBailitheoir agus ríomhfar an t-ús sin ón dáta a tháinig an tsuim chun bheith dlite chun a híoctha agus de réir aon faoin gcéad in aghaidh gach míosa nó coda de mhí a bheidh an tsuim gan íoc.
(6B) Bainfidh fo-alt (6A) le cáin is inghnóthaithe ó dhuine de bhua fógra faoi Rialachán 12 (1) de na Rialacháin Chánach Ioncaim (Conarthaí Foirgníochta), 1971, ionann is dá mba éard an cháin cáin a dhligh an duine faoi na Rialacháin sin a íoc—
(a) in aghaidh na míosa cánach ioncaim (de réir brí na Rialachán sin) ar lena linn a d'éag an tréimhse ceithre lá dhéag ó dháta an fhógra a sheirbheáil, nó
(b) más déanaí í ná an mhí a shonraítear i mír (a) den fho-alt seo, in aghaidh na míosa cánach ioncaim (de réir brí na Rialachán sin) a rinneadh an t-achomharc (má b'ann) dá bhforáiltear le Rialachán 12 (2) de na Rialacháin sin maidir leis an gcáin a chinneadh trí chomhaontú nó ar shlí eile.
(6C) Na forálacha de gach achtacháin agus de na Rialacháin Cánach Ioncaim (Conarthaí Foirgníochta), 1971, a bhaineann le haon suim chánach a ghnóthú a dhlíonn príomhaí den chineál dá dtagraítear i bhfo-alt (2) a íoc faoin alt seo agus faoi na Rialacháin sin a íoc leis an mBailitheoir bainfidh siad le haon suim úis a ghnóthú is iníoctha ar an gcáin sin ionann is dá mba chuid den cháin sin an tsuim chánach sin.”
(3) Ní thosóidh ús ar rith faoin alt seo ó aon dáta roimh dháta an Achta seo a rith.
Liúntas infheistíochta d'innealra agus do ghléasra i limistéir ainmnithe.
22.—(1) San alt seo agus in ailt 24 agus 25 ciallaíonn “innealra nó gléasra cáilitheach” innealra nó gléasra (seachas feithiclí atá oiriúnach chun daoine nó earraí a iompar ar bóthar nó feithiclí eile a tharraingt ar bóthar) arna sholáthar lena úsáid i limistéar ainmnithe agus arb innealra nó gléasra neamhúsáidte gan bheith réchaite é le linn é a sholáthar amhlaidh;
tá an bhrí chéanna le “limistéar ainmnithe” atá leis san Acht um Fhorbairt Tionscail, 1969.
(2) I gcás duine a sheolann aon trádáil nó gairm do thabhú caiteachais chaipitiúil, an 1ú lá d'Aibreán, 1971, nó dá éis agus roimh an 1ú lá d'Aibreán, 1973, ag soláthar innealra nó gléasra cháilithigh chun críocha na trádála nó na gairme, lamhálfar dó, don bhliain mheasúnachta sa bhonn-tréimhse dar tabhaíodh an caiteachas, liúntas dá ngairtear liúntas infheistíochta san alt seo agus sna trí hailt díreach ina dhiaidh seo) ar cóimhéid le cúigiú cuid an chaiteachais, agus tabharfar an liúntas sin ar mhodh asbhainte le linn brabúis nó gnóchain na trádála nó na gairme a bheith á muirearú.
(3) Chun críocha an ailt seo—
(a) glacfar gurb é an lá a tabhaíodh aon chaiteachas an lá an tsuim a bheidh i gceist theacht chun bhreith iníoctha,
(b) ní mheasfar caiteachas a bheith tabhaithe ag duine a mhéid a d'íoc nó a íocfaidh an Stát, aon bhord a buanaíodh le reacht nó aon údarás poiblí nó áitiúil go díreach nó go neamhdhíreach as,
(c) i gcás aon chaiteachas a bheidh tabhaithe chun críocha trádála nó gairme ag duine ar tí a sheoladh déileálfar leis ionann is dá mba é an chéad lá a sheol an duine sin í a thabhaigh sé é, agus
(d) ní háireofar ar chaiteachas caipitiúil aon chaiteachas a lamháiltear a asbhaint le linn ríomh a bheith á dhéanamh, chun críocha cánach ioncaim, ar bhrabúis nó gnóchain trádála nó gairme a sheol an duine a thabhaigh an caiteachas.
(4) Ní foláir aon éileamh ó dhuine ar liúntas faoin alt seo le linn brabúis nó gnóchain a thrádála nó a ghairme a bheith á ríomh a chur sa ráiteas bliantúil ar bhrabúis nó gnóchain an chéanna nach mór a sheachadadh faoi na hAchtanna Cánach Ioncaim agus ní foláir deimhniú faoi láimh an éilitheora, a measfar gur cuid den éileamh é, a bheith ag gabháil leis á rá gur tabhaíodh an caiteachas ag soláthar innealra nó gléasra cháilithigh agus ag insint cibé sonraí a shuífidh go bhfuil an liúntas le tabhairt.
(5) Leasaítear leis seo alt 69 (1) den Acht Cánach Ioncaim, 1967, trí “‘liúntas caipitiúil’ aon liúntas, seachas liúntas a bheidh” a chur in ionad “‘trádáil chomhpháirtíochta’ aon trádáil atá á seoladh” agus “nó faoi alt 22 den Acht Airgeadais, 1971” a chur leis an míniú sin agus leis an míniú ar “liúntais caipitiúil” in alt 218 den Acht sin agus le halt 20 (5) (a) den Acht Airgeadais, 1970, agus leis an míniú ar “liúntais chaipitiúla” in ailt 314 (2) agus 317 (1) den Acht Cánach Ioncaim 1967.
“Bonn-tréimhse”.
23.—(1) In alt 22 tá le “bonn-tréimhse” an bhrí a shanntar dó leis na forálacha seo a leanas den alt seo.
(2) I gcás duine a mbeidh liúntas infheistíochta le tabhairt dó faoin alt sin 22, is í a bhonn-tréimhse d'aon bhliain mheasúnachta an tréimhse arb ar a brabúis nó ar a gnóchain a bheidh cáin ioncaim na bliana sin le ríomh go críochnaitheach faoi Chás I nó Cás II de Sceideal D i leith na trádála nó na gairme a bheidh i gceist nó, más rud é, de bhua aon fhorála de na hAchtanna Cánach Ioncaim, go mbeidh sé le glacadh gurb iad brabúis nó gnóchain na tréimhse sin brabúis nó gnóchain aon tréimhse eile, an tréimhse eile sin:
Ar choinníoll, i gcás aon trádála nó gairme—
(a) má théann dhá bhonn-tréimhse thar a chéile, go measfar chun críocha an fho-ailt seo gur sa chéad bhonn-tréimhse agus ansin amháin don tréimhse a bhaineann leo araon;
(b) má bhíonn eatramh idir deireadh na bonn-tréimhse do bhliain mheasúnachta áirithe agus an bhonn-treimhse don bhliain mheasúnachta ina dhiaidh sin, ansin, murab í an dara bliain mheasúnachta a luaitear bliain na trádála nó na gairme a bhuanscor, go measfar gur cuid den dara bonntréimhse an t-eatramh; agus
(c) má bhíonn eatramh idir deireadh na bonn-tréimhse don bhliain mheasúnachta roimh bhliain na trádála nó na gairme a bhuanscor agus an bhonn-tréimhse do bhliain a buanscoir, go measfar gur cuid den chéad bhonntréimhse an t-eatramh.
(3) (a) Déanfar aon tagairt sa choinníoll a ghabhann le fo-alt (2) do thrádáil nó gairm a bhuanscor a fhorléiriú mar thagairt a fholaíonn tagairt do tharlú aon ní a bhfuil sé, faoi aon fhoráil atá sna hAchtanna Cánach Ioncaim, le meas gur comhionann é agus trádáil nó gairm a bhuanscor.
(b) Déanfar aon tagairt sa choinníoll do dhá tréimhse dul thar a chéile a fhorléiriú mar thagairt a fholaíonn tagairt do dhá thréimhse comhtheacht le chéile nó do thréimhse a bheith i dtréimhse eile, agus forléireofar dá réir sin tagairtí don tréimhse is cuid de gach ceann de dhá thréimhse.
Foráil a bhaineann le caitheamh agus cuimilt.
24.—(1) D'fhonn méid aon asbhainte a dhéanamh amach a bheidh le lamháil d'aon duine faoi alt 241 (1) den Acht Cánach Ioncaim, 1967, mar mhéid in ionannas an luacha laghdaithe mar gheall ar chaitheamh agus cuimilt in imeacht na bliana measúnachta ar aon innealra nó gléasra cáilitheach, ní chuirfear i gcuntas aon liúntas infheistíochta le linn luach an innealra nó an ghléasra cháilithigh i dtosach na bliana a chinneadh.
(2) In alt 241 (6) den Acht Cánach Ioncaim, 1967, déanfar an abairt “na hasbhaintí mar gheall air sin, agus” an abairt “na n-asbhaintí” mar a bhfuil an abairt sin roimh “agus na liúntas” a fhorléiriú, gach abairt acu, mar abairt nach bhfolaíonn tagairt d'aon liúntas infheistíochta a thugtar do dhuine a sheolann an trádáil nó an ghairm.
(3) Beidh feidhm ag alt 241 (3) den Acht Cánach Ioncaim, 1967, maidir le liúntas infheistíochta mar atá feidhm aige maidir le hasbaintí is inlamháilte i leith caitheamh agus cuimilt innealra nó gléasra.
Liúntas infheistíochta a aistarraingt.
25.—I gcás ina mbeidh liúntas infheistíochta tugtha d'aon duine i leith caiteachas a thabhaigh sé ag soláthar innealra nó gléasra cháilithigh agus go ndíolfaidh sé an t-innealra nó an gléasra gan é d'úsáid an innealra nó an ghléasra i limistéar ainmnithe chun críocha a thrádála nó a ghairme nó roimh dheireadh na tréimhse dhá bhliain ón lá a tosaíodh ag úsáid an innealra nó an ghléasra amhlaidh, aistarraingeofar an liúntas infheistíochta agus déanfar na measúnachtaí breise sin agus na coigeartuithe measúnachtaí sin go léir is gá chun nó de dhroim liúntas infheistíochta a aistarraingt.
Méadú ar liúntais caithimh agus cuimilte d'innealra agus do ghléasra áirithe.
26.—(1) San alt seo—
ciallaíonn “innealra nó gléasra cáilitheach” innealra nó gléasra (seachas feithiclí atá oiriúnach chun daoine nó earraí a iompar ar bóthar nó feithiclí eile a tharraingt ar bóthar) arna sholáthar le húsáid an 1ú lá d'Aibreán, 1971, nó dá éis agus roimh an 1ú lá d'Aibreán, 1973, in aon limistéar seachas limistéar ainmnithe chun críocha trádála nó gairme agus arb innealra nó gléasra neamhúsáidte gan bheith réchaite é le linn é a sholáthar amhlaidh;
tá an bhrí chéanna le “limistéar ainmnithe” atá leis san Acht um Fhorbairt Tionscail, 1969.
(2) Faoi réir forálacha an ailt seo, i gcás asbhaint a bheith le lamháil faoi alt 241 den Acht Cánach Ioncaim, 1967, d'aon bhliain mheasúnachta, i leith caitheamh agus cuimilt ar aon innealra nó gléasra cáilitheach, déanfar, faoi réir fho-alt (6) den alt sin, an asbhaint a mhéadú cibé méid a shonróidh an duine dá mbeidh an asbhaint le lamháil le linn dó a éileamh a dhéanamh ar an asbhaint; agus, maidir le cás ina raibh éifeacht ag an bhfo-alt seo, déanfar aon tagairt sna hAchtanna Cánach Ioncaim d'asbhaint a lamháiltear faoin alt sin 241 a fhorléiriú mar thagairt don asbhaint sin arna mhéadú faoin bhfo-alt seo.
(3) Ní bhainfidh fo-alt (2) le hinnealra cáilitheach ná le gléasra cáilitheach a bheidh ligthe chuig duine ar na téarmaí a luaitear in alt 241 (2) den Acht Cánach Ioncaim, 1967, mura bhforálann an conradh ligin go mbeidh an duine nó go bhféadfaidh an duine teacht chun bheith ina úinéir ar an innealra nó ar an ngléasra ar an gconradh a bheith comhlíonta; agus, i gcás ina bhforálann an conradh amhlaidh, ach gan é teacht chun bheith ina úinéir ar an innealra nó ar an ngléasra, go scoirfidh sé de bheith i dteideal (seachas ar éag dó) sochair an chonartha a mhéid a bhaineann sé leis an innealra nó leis an ngléasra, measfar nach raibh feidhm ag fo-alt (2) maidir leis an innealra nó leis an ngléasra agus déanfar dá réir cibé measúnachtaí breise agus coigeartuithe ar mheasúnachtaí is cuí.
(4) I gcás ina méadófar faoin alt seo d'aon bhliain mheasúnachta an asbhaint faoi alt 241 den Acht Cánach Ioncaim, 1967, i leith caitheamh agus cuimilt ar aon innealra nó gléasra, ní thabharfar aon liúntas faoi Chaibidil I de Chuid XV den Acht sin maidir le hinnealra nó gléasra don bhliain sin nó d'aon bhliain mheasúnachta dá éis sin.
(5) Leasaítear leis seo alt 14 (1) den Acht Airgeadais, 1970, trí “nó faoi alt 26 den Acht Airgeadais, 1971,” a chur leis an míniú ar “liúntas caithimh agus cuimilte”.
CUID II
Custaim agus Mál
Beoir.
27.—(1) In ionad an dleacht máil a fhorchuirtear le halt 34 (1) den Acht Airgeadais, 1969, muirearófar, toibheofar agus íocfar ar an mbeoir go léir a ghrúdófar sa Stát an 29ú lá d'Aibreán, 1971, nó dá éis sin, dleacht máil de réir £29.167 ar gach sé ghalún is tríocha foirte de shaindlús míle, caoga is cúig ghrád.
(2) In ionad an dleacht custam a fhorchuirtear le halt 34 (2) den Acht Airgeadais, 1969, déanfar, amhail ar an agus ón 29ú lá d'Aibreán, 1971, dleacht custam a mhuirearú, a thobhach agus a íoc ar an mbeoir go léir d'aon chineál a allmhaireofar isteach sa Stát de réir £29.192 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 stórais beoir a suífear, chun sástacht 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 £29.18 ar gach sé ghalún is tríocha beorach ar mhíle, caoga is cúig ghrád a saindlúis bhunaidh.
(4) Más rud é, i gcás beoir ar arb inmhuirir an dleacht a fhorchuirtear le fo-alt (1) nó le 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, athrófar an dleacht 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.
I.R. Uimh. 132 de 1966.
1919, c. 32.
28.—(1) Leasófar an Finance Act, 1920, amhail ar an 29ú lá de d'Aibreán, 1971, agus ón lá sin amach, tríd an ábhar atá i gCuid I den 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 den Chéad Sceideal sin le halt 35 den Acht Airgeadais, 1969, agus beidh éifeacht dá réir sin ag alt 3 (1) den Finance Act, 1920.
(2) (a) Baineann an fo-alt seo le biotáille dá ngairtear fuiscí a suífear chun sástacht na gCoimisinéirí Ioncaim ar a hallmhairiú gur i dTuaisceart Éireann a monaraíodh í go hiomlán agus gurb é an driogaire a bhuidéalaigh agus a choinsínigh í.
(b) Déanfar na dleachtanna custam lena mbaineann fo-alt (1) den alt seo a mhuirearú, a thobhach agus a íoc, amhail ar an 29ú lá d'Aibreán, 1971, agus ón lá sin amach, ar bhiotáille lena mbaineann an fo-alt seo de réir £15.373 an galún (arna ríomh de réir profa) in ionad an ráta is inmhuirir faoi fho-alt (1) den alt seo.
(c) Déantar leis seo alt 35 (2) den Acht Airgeadais, 1969, a aisghairm amhail ar an 29ú lá d'Aibreán, 1971, agus ón lá sin amach.
(3) (a) Baineann an fo-alt seo le biotáille, seachas biotáille a luaitear i bhfo-alt (2) den alt seo, a suífear chun sástacht na gCoimisinéirí Ioncaim ar a hallmhairiú gur sa Ríocht Aontaithe a monaraíodh í agus gurb as sin a coinsíníodh í agus gur monaraíodh ansin í as ábhair seachas ábhair a thagann faoin gCeannteideal sa Cháinliosta darb uimhir 22.08 nó faoin gCeannteideal sa Cháinliosta darb uimhir 22.09 sa Sceideal a ghabhann leis an Ordú d'Fhorchur Dleachtanna (Uimh. 159) (Dleachtanna Custam agus Foirm an Cháinliosta Custam), 1966.
(b) Leanfar de na dleachtanna custam lena mbaineann fo-alt (1) den alt seo a mhuirearú, a thobhach agus a íoc, amhail ar an 29ú lá d'Aibreán, 1971, agus ón lá sin amach, ar bhiotáille lena mbaineann an fo-alt seo de réir na rátaí atá leagtha amach i gCuid II den Chéad Sceideal a ghabhann leis an Acht seo in ionad na rátaí is inmhuirir faoi fho-alt (1) den alt seo.
(c) Ní bhainfidh forálacha alt 8 den Finance Act, 1919, leis na dleachtanna a fhorchuirtear leis an bhfo-alt seo.
(d) Déantar leis seo alt 35 (3) den Acht Airgeadais, 1969, a aisghairm amhail ar an 29ú lá d'Aibreán, 1971, agus ón lá sin amach.
(e) San fho-alt seo ciallaíonn an abairt “an Ríocht Aontaithe” An Bhreatain Mhór, Tuaisceart Éireann, Oileán Mhanann agus Oileáin Mhuir nIocht.
(4) Déanfar an dleacht máil a fhorchuirtear le halt 3 (2) den Finance Act, 1920, a mhuirearú, a thobhach agus a íoc amhail ar an 29ú lá d'Aibreán, 1971, agus ón lá sin amach, de réir £15.385 an galún (arna ríomh de réir profa) in ionad an ráta is inmhuirir, de bhua alt 28 (1) den Acht Airgeadais, 1970.
(5) Ní oibreoidh aon ní san alt seo chun faoiseamh a thabhairt ó na dleachtanna custam breise ná ón dleacht máil bhreise i leith bíotáille neamhaibidh a fhorchuirtear le halt 9 den Acht Airgid, 1926, ná chun dochar ná difear a dhéanamh don chéanna.
Rialú custam ar dhaoine ag teacht isteach sa Stát nó ag dul amach as an Stát.
29.—(1) Nuair a bheidh duine ag teacht isteach sa Stát déanfaidh sé, i cibé áit agus ar cibé dóigh a ordóidh na Coimisinéirí Ioncaim, aon ní a bheidh de bhagáiste aige nó a bheidh tugtha leis aige agus a bheidh faoi réir aon dleachta nó cánach ar é a allmhairiú a dhearbhú don oifigeach cuí custam agus máil.
(2) Nuair a bheidh duine ag teacht isteach sa Stát freagróidh sé cibé ceisteanna a chuirfear chuige, chun críocha fho-alt (1) den alt seo, ag aon oifigeach custam agus máil maidir lena bhagáiste agus aon ní a bheidh ann nó a bheidh tugtha aige leis agus tabharfaidh sé an bagáiste sin agus aon ní den sórt sin ar aird lena scrúdú má iarrann an t-oifigeach air é.
(3) Aon duine a mhainneoidh aon ní a dhearbhú nó aon bhagáiste nó ní a thabhairt ar aird mar a cheanglaítear leis an alt seo dlífear pionós ar cóimhéid le trí oiread luach an ní nó an bhagáiste, ar a n-áirítear aon dleacht is inmhuirir ar an gcéanna, nár dearbhaíodh nó nár tugadh ar aird, de réir mar a bheidh, nó £100 cibé acu is mó, a chur air; agus dlífear aon ní a fhorghéilleadh ar arb inmhuirir dleacht nó cáin agus a gheofar i bhfolach nó nach ndearbhófar.
(4) Déanfar tagairtí do dhaoine ag teacht isteach sa Stát a fhorléiriú mar thagairtí a fholaíonn tagairtí do dhaoine ag teacht ón aerfort (de réir brí an Achta Aerphort Neamhchustam, 1947) isteach in aon chuid eile den Stát.
CUID III
Dleachtanna Báis
Dleachtanna báis.
1894, c. 30.
30.—San Acht seo agus i ngach achtachán eile atá i bhfeidhm de thuras na huaire (cibé acu roimh dháta an Achta seo a rith nó dá éis sin a ritheadh nó a rinneadh é) is é, mura léir a mhalairt d'intinn, an bhrí chéanna atá le “diúitéthe báis”, le “dleachta báis” agus le “dleachtanna báis”, faoi seach, agus i gcás achtacháin atá i bhfeidhm de thuras na huaire agus a ritheadh nó a rinneadh roimh an Acht seo a rith measfar gurb í an bhrí chéanna a bhí ariamh leo faoi seach, atá le “death duties” in alt 13 (3) den Finance Act, 1894.
Athrú ar na rátaí dleachta eastáit.
31.—I gcás daoine a gheobhaidh bás tar éis an tAcht seo a rith, is é scála atá leagtha amach sa Dara Sceideal a ghabhann leis an Acht seo a bheidh, agus is aige a bheidh éifeacht, mar scála rátaí dleacht eastáit in ionad an scála atá leagtha amach sa Dara Sceideal a ghabhann leis an Acht Airgeadais, 1961.
Us ar dhleacht eastáit.
1896, c. 28.
1912, c. 8.
32.—(1) Faoi réir fho-alt (2) den alt seo—
(a) beidh éifeacht ag alt 18 (1) den Finance Act, 1896, ina fheidhm maidir le hús a fhaibhreoidh chun bheith dlite tar éis an tAcht seo a rith, ionann is—
(i) dá gcuirfí “nine per cent” in ionad “four per cent” (a cuireadh isteach leis an Finance Act, 1919), agus
(ii) dá gcuirfí “the date of the expiration of four months after” a chur isteach roimh “the date of the death”,
agus
(b) beidh éifeacht ag alt 9 den Finance Act, 1912, ina fheidhm maidir le hús a fhaibhreoidh chun bheith dlite tar éis an tAcht seo a rith, ionann is dá gcuirfí “nine per cent.” in ionad “three per cent.”.
(2) D'ainneoin aon ní i bhfo-alt (1) den alt seo, aon ús a fhaibhreoidh chun bheith dlite ar dhleachtanna báis is iníoctha i ndáil le bás daoine a d'éag roimh dháta an Achta seo a rith—
(a) leanfaidh sé, in aon chás ina bhfuiltear ag íoc na ndleacht sin ina dtráthchodanna, de bheith iníoctha de réir ceathair faoin gcéad sa bhliain, agus
(b) leanfaidh sé, in aon chás eile, de bheith iníoctha, ar feadh tréimhse ceithre mhí tar éis an rite sin, de réir ceathair faoin gcéad sa bhliain.
(3) I gcás duine a gheobhaidh bás tar éis an tAcht seo a rith, beidh éifeacht ag an Finance Act, 1894, ionann is dá ndéanfaí—
(a) “nine per cent.” a chur in alt 8 (9) in ionad “four per cent. or any higher interest yielded by the property”,
(b) “nine per cent.” a chur in alt 8 (12) agus in alt 10 (3) in ionad “three per cent.” i ngach foráil acu, agus
(c) “nine per cent.” a chur in alt 10 (4) in ionad “three per cent.”.
Leasú ar alt 8 den Finance Act, 1894.
33.—(1) Leasaítear leis seo alt 8 (4) den Finance Act, 1894, trí “and his executor is not accountable for the Estate Duty in respect of such property” a scriosadh.
(2) Ní bheidh éifeacht ag an alt seo ach amháin i gcásanna inar tar éis an tAcht seo a rith a d'éag an t-éagach.
Leasú ar alt 28 den Acht Airgid, 1931.
34.—Leasaítear leis seo alt 28 den Acht Airgid, 1931, tríd an bhfo-alt seo a leanas a chur isteach i ndiaidh fho-alt (5):
“(6) (a) Má d'aistrigh nó má measadh gur aistrigh aon ábhair lena mbaineann an t-alt seo ar aon bhás a tharla tar éis an tAcht Airgeadais, 1971, a rith—
(i) i gcás inar díoladh i ndíol (seachas díol lena mbaineann fo-alt (3) den alt seo) laistigh de shé bliana tar éis an bháis sin aon cheann de na hábhair sin, is ábhair a d'aistrigh ar an mbás sin, nó
(ii) i gcás inar díoladh i ndíol (seachas díol lena mbaineann fo-alt (3) den alt seo) aon cheann de na hábhair sin, is ábhair a measadh a d'aistrigh ar an mbás sin, laistigh de shé bliana tar éis an dídhílsithe, an chinnte nó an idirbhirt eile ar measadh amhlaidh gur aistrigh na hábhair dá bhua,
scoirfidh fo-alt (1) den alt seo, maidir leis an mbás sin, d'fheidhm a bheith aige maidir le haon cheann de na hábhair sin a díoladh mar a dúradh.
(b) Déanfar tagairtí san fho-alt seo do bhás ar aistrigh, nó ar measadh gur aistrigh, lena linn aon ábhair lena mbaineann an t-alt seo a fhorléiriú, i gcás ina raibh, maidir leis na hábhair sin, níos mó ná bás amháin den sórt sin, mar thagairtí don bhás is déanaí de na báis sin agus don bhás sin amháin.”.
Leasú ar alt 28 den Acht Airgeadais, 1961.
35.—I gcás aon duine a gheobhaidh bás tar éis an tAcht seo a rith, leasaítear leis seo alt 28 den Acht Airgeadais, 1961—
(a) tríd an gcoinníoll seo a leanas a chur isteach ag deireadh fho-alt (1):
“Ar choinníoll nach mbeidh feidhm ag an bhfo-alt seo in aon chás inar tharla tráth an bhronntanais a thabhairt gur foircoimeádadh don deontóir nó gur tharla aon tráth dá éis sin gur deonaíodh dó nó gur forléasadh chuige leas sa mhaoin ar feadh tréimhse seachas tréimhse ab infhoirceannta faoi threoir báis, nó gur tháinig sé i dteideal aon leasa sa mhaoin nó aon sochair as an maoin nó go bhfuair sé aon leas sa mhaoin nó aon sochar as an maoin nó gur tháinig sé i dteideal aon chirt nó pribhléide, nó go bhfuair sé aon cheart nó pribhléid, thar an maoin nó maidir leis an maoin seachas leas ar feadh tréimhse ab infhoirceannta faoi threoir báis agus nár dhídhílsigh sé uaidh aon leas, sochar, ceart nó pribhléid den sórt sin níos faide siar ná cúig bliana sula bhfuair sé bás.”, agus
(b) tríd an gcoinníoll seo a leanas a chur isteach ag deireadh fho-alt (3):
“Ar choinníoll nach mbeidh feidhm ag an bhfo-alt seo in aon chás inar tharla tráth na diúscartha nó an fhoirceannta dá dtagraítear i bhfo-alt (3) den alt seo gur foircoimeádadh don deontóir nó gur forléasadh chuige leas sa mhaoin ar feadh tréimhse seachas tréimhse ab infhoirceannta faoi threoir báis nó gur tháinig sé i dteideal aon leasa sa mhaoin nó aon sochair as an maoin nó go bhfuair sé aon leas sa mhaoin nó aon sochar as an maoin nó gur tháinig sé i dteideal aon chirt nó pribhléide, nó go bhfuair sé aon cheart nó pribhléid, thar an maoin nó maidir leis an maoin seachas leas ar feadh tréimhse ab infhoirceannta faoi threoir báis, agus nár dhídhílsigh sé uaidh aon leas, sochar, ceart nó pribhléid den sórt sin níos faide siar ná cúig bliana sula bhfuair sé bás.”.
Leasú ar alt 20 den Acht Airgeadais, 1965.
36.—(1) Leasaítear leis seo alt 20 den Acht Airgeadais, 1965—
(a) trí mhíreanna (a) agus (b) a scriosadh as fo-alt (1) as an míniú ar “cuideachta faoi rialú an éagaigh” agus trí “nó iontaobhaithe socraíochta a bhfolaíonn a cuspóirí an t-éagach nó gaolta leis an éagach” a chur isteach sa mhíniú sin i ndiaidh “de chuid gaolta an éagaigh”,
(b) tríd an míniú ar “rialú” san fho-alt sin (1) a scriosadh,
(c) tríd an méid seo a leanas a chur san fho-alt sin (1) in ionad an mhínithe ar “gaol”.
“ciallaíonn ‘gaol’ duine is gaol do dhuine eile chun críocha fho-alt (4) d'alt 31 den Acht Airgeadais, 1941, agus measfar, chun críocha an fho-ailt seo, go bhfolaíonn na tagairtí do chlann agus do shliocht san fho-alt sin tagairtí do leas-leanaí agus do leanaí a uchtaíodh faoi na hAchtanna Uchtála, 1952 agus 1964.”,
(d) tríd an mír seo a leanas a chur i bhfo-alt (2) i ndiaidh mhír (a):
“(aa) measfar cuideachta a bheith faoina rialú ag duine aon tráth más rud é—
(i) go raibh faoina rialú aige an tráth sin cumhachtaí vótáil ar gach ceist, nó ar aon cheist áirithe, a bhain leis an gcuideachta go hiomlán a bhéarfadh, dá bhfeidhmeofaí iad, tromlach na vótaí a d'fhéadfaí a fheidhmiú ar an gcéanna, nó go bhféadfadh sé an tráth sin an rialú sin a fháil trí chumhacht a fheidhmiú an tráth sin ab infheidhmithe aige nó ar ordú uaidh nó lena thoiliú, nó
(ii) go raibh d'inniúlacht ann an tráth sin, nó go bhféadfadh sé an tráth sin trí chumhacht a fheidhmiú ab infheidhmithe aige nó ar ordú uaidh nó lena thoiliú an inniúlacht a fháil, aon chumhacht acu seo a leanas a fheidhmiú nó a feidhmiú a rialú, is é sin le rá, cumhachtaí bhord stiúrthóirí nó stiúrthóra rialaithe don chuideachta, cumhacht chun tromlach stiúrthóirí an chéanna nó stiúrthóir rialaithe don chéanna a cheapadh, cumhacht chun ceapadh stiúrthóra don chéanna a chrosadh, nó cumhachtaí den sórt céanna, nó
(iii) go raibh an tráth sin ceart aige a bheith ag fáil, nó go raibh sé an tráth sin ag fáil, níos mó ná leath méid iomlán díbhinní na cuideachta, cibé acu dearbhaithe nó gan dearbhú dóibh agus chun críocha na fomhíre seo measfar go bhfolaíonn ‘díbhinn’ ús ar aon bhintiúir de chuid na cuideachta, nó
(iv) go raibh leas aige i scaireanna sa chuideachta nó i mbintiúir na cuideachta nó sna scaireanna agus na bintiúir sin arb ionann a luach príomhshuime agus leath nó cuid is mó ná leath luach príomhshuime scaireanna agus bintiúir na cuideachta,”,
(e) trí “aon tráth sa tréimhse cúig bliana roimh a bhás” a chur isteach i bhfo-alt (5) i ndiaidh “éagaigh”,
(f) tríd an bhfo-alt seo a leanas a chur in ionad fho-alt (6):
“(6) Má aistríonn nó má mheastar go n-aistríonn ar bhás scaireanna i gcuideachta nach cuideachta neamhthrádálach agus ba chuideachta faoi rialú an éagaigh aon tráth sa tréimhse cúig bliana roimh a bhás, déanfar, chun críocha uile na ndleachtanna báis, luach gach scaire den sórt sin a chinneadh ionann dá mba chuid é de ghrúpa scaireanna ar leor a líon le rialú na cuideachta a thabhairt d'úinéir an ghrúpa agus chun críocha an fho-ailt seo folaíonn ‘scair’ aon leas d'aon sórt i gcuideachta, cibé ainm a thugtar uirthi, atá analagach le scair.”, agus
(g) trí “nó ba chuideachta faoi rialú an éagaigh aon tráth sa tréimhse cúig bliana roimh a bhás” a chur isteach i ndiaidh “éagaigh” i bhfo-alt (7).
(2) (a) Measfar go bhfolaíonn an tagairt d'ioncam agus do shochair in alt 20 (4) (a) (ii) den Acht Airgeadais, 1965, aon ioncam de chuid na cuideachta agus aon íocaíocht thréimhsiúil as acmhainn nó ar chostas na cuideachta a fuair an t-éagach chun sochair dó féin go díreach nó go neamhdhíreach nó aon ioncam nó íocaíocht a bhí an t-éagach i dteideal a fháil nó a bhféadfadh sé a theacht i dteideal a fháil trí aon chumhacht a fheidhmiú ab infheidhmithe aige nó lena thoiliú agus measfar gur fhaibhrigh aon ioncam nó sochair den sórt sin chuige an tráth is túisce a d'fhéadfadh sé an céanna a fháil agus, gan dochar do ghinearáltacht an mhéid sin roimhe seo, déanfar fuascailt ag an gcuideachta ar aon scair nó bintiúr de chuid na cuideachta a raibh teideal ag an éagach chuici nó chuige nó aisíoc aon iasachta eile a thug an t-éagach don chuideachta a áireamh mar ioncam nó sochair a raibh teideal ag an éagach chuige nó chucu, agus áireofar mar a gcéanna gurb ioncam a raibh teideal ag an éagach chuige ús de réir an ráta trádála ar aon iasacht saor ó ús a thug an chuideachta don éagach, agus
(b) measfar go bhfolaíonn “íocaíocht” san alt sin 20 (4) (a) (ii) aistriú maoine agus frithaireamh nó díscaoileadh oibleagáide:
Ar choinníoll, ámh, nach ndéanfar, i gcás ina suífear chun sástacht na gCoimisinéirí Ioncaim, nó, ar achomharc faoi alt 10 den Finance Act, 1894, chun sástacht na cúirte a bheidh ag breithniú an achomhairc, gurb idirbheart ar neamhspleidh ar gach slí leis an gcuideachta aon iasacht a thug an t-éagach don chuideachta, seachas iasacht chun a chumasú don chuideachta sócmhainní breise a fháil, na haisíocaíochtaí ar scór na hiasachta sin ná íoc úis ar an iasacht sin a áireamh mar ioncam ná sochair chun críocha an ailt sin 20 (4) (a) (ii).
(3) Is i gcásanna ar tar éis dáta an Achta seo a rith a fuair an t-éagach bás agus sna cásanna sin amháin a bheidh feidhm ag an alt seo.
Leasú ar alt 22 den Acht Airgeadais, 1965.
37.—(1) Beidh éifeacht ag alt 22 (2) den Acht Airgeadais, 1965, maidir le bás a tharlóidh tar éis an tAcht seo a rith ionann is—
(a) dá scriosfaí “seachas talamh”, agus
(b) dá gcuirfí an mhír seo a leanas isteach i ndiaidh mhír (a)—
“(aa) go n-aistreoidh an mhaoin nó go measfar go n-aistríonn sí de bhua diúscartha, arna déanamh roimh dháta an Achta seo a rith nó dá éis sin, arbh é a dhlí cuí ar dháta na diúscartha do ghlacadh éifeachta dlí an Stáit, nó”.
(2) Ní bheidh feidhm ag míreanna (a) agus (b) den alt sin 22 (2), i gcás talamh lasmuigh den Stát, ar bás duine nach sa Stát dá shainchónaí tionscnaimh an bás agus go raibh an talamh ar teachtadh aige féin nó thar a cheann roimh an dáta a tháinig an duine sin chun gnáthchónaí a bheith air sa Stát.
Deireadh le halt 27 (4) den Acht Airgeadais, 1965.
38.—(1) Scoirfidh alt 27 (4) den Acht Airgeadais, 1971, d'éifeacht a bheith aige maidir le maoin a mheasfar a aistríonn ar bhás a tharlóidh tar éis an tAcht seo a rith.
(2) Ní bheidh éifeacht ag fo-alt (1) den alt seo ach amháin i gcásanna inar tar éis dáta an Achta seo a rith nó laistigh de dhá bhliain roimh an dáta sin a rinneadh an diúscairt, an forghéilleadh, an t-árachú, an dídhílsiú, an foirceannadh iomchuí nó an t-idirbheart iomchuí eile.
Laghdú ar dhleacht eastáit.
39.—(1) Leasaítear leis seo alt 45 den Acht Airgeadais, 1969, trí “£1,500” a chur in ionad “£1,000” agus “£750” a chur in ionad “£500” i ngach áit a bhfuil siad faoi seach i bhfo-ailt (2), (3), (4) agus (5).
(2) Ní bheidh éifeacht ag an alt seo ach amháin maidir le sochair (de réir brí an ailt sin 45) a fhaibhreoidh ar dháta an Achta seo a rith nó dá éis sin.
An srian le luach maoine talmhaíochta a dhíchur i gcásanna áirithe.
1910, c. 8.
40.—(1) Faoi réir fho-alt (2) den alt seo, i gcás duine a gheobhaidh bás tar éis dáta an Achta seo a rith, scoirfidh an coinníoll a ghabhann de halt 7 (5) den Finance Act, 1894, agus forálacha alt 61 (1) den Finance (1909-10) Act, 1910, d'éifeacht a bheith acu maidir le maoin a dhíolfar laistigh den tréimhse sé bliana tar éis an dáta ar faoina threoir nach mór an mhaoin sin a luacháil chun dleachta eastáit.
(2) In aon chás in suífear chun sástacht na gCoimisinéirí Ioncaim go ndearnadh aon díol den sórt sin a dúradh go haonarach mar chuid de chomhshocraíocht teallaigh chun eastát éagaigh a dháileadh i measc a bhaintrí agus a chlainne (ar a n-áirítear aon leanaí neamhdhlisteanacha, leasleanaí agus leanaí a uchtaíodh faoi fhorálacha na nAchtanna Uchtála, 1952 agus 1964) agus go bhfanann an mhaoin is ábhar don díol i seilbh aon duine amháin nó níos mó acu, ní bheidh feidhm ag fo-alt (1) den alt seo mura ndíolfar an mhaoin sin dá éis sin laistigh den tréimhse sé bliana tar éis dáta éag an éagaigh sin.
Srian le bronntanais phósta a bheith díolmhaithe ó dhleacht.
41.—(1) I gcás ina dtabharfaidh duine bronntanas i gcomaoin phósta agus aon pháirtí sa phósadh nó tuiste nó sinsear níos faide siar ná sin do pháirtí sa phósadh an duine sin agus gur mar shochar do cheachtar páirtí sa phósadh nó do shliocht den phósadh an bronntanas, ní bhainfidh míreanna (c) agus (e) d'alt 2 (1) den Finance Act, 1894, ach amháin leis an méid sin is mó ná £5,000 de luach phríomhshuim na maoine a bheidh sa bhronntanas.
(2) I gcás ina dtabharfaidh duine bronntanas i gcomaoin pósta agus gur mar shochar do pháirtí sa phósadh nó do shliocht den phósadh an bronntanas agus nach mbeidh feidhm ag fo-alt (1) den alt seo, ní bhainfidh míreanna (c) agus (e) d'alt 2 (1) den Finance Act, 1894, ach amháin leis an méid sin is mó ná £1,000 de luach phríomhshuim na maoine a bheidh sa bhronntanas.
(3) I gcás aon bháis áirithe amháin—
(a) ní rachaidh an méid iomlán faoisimh a thugtar le fo-alt (1) den alt seo i leith aon phósadh áirithe amháin thar £5,000, agus
(b) ní rachaidh an méid iomlán faoisimh a thugtar le fo-alt (2) den alt seo i leith aon phósadh áirithe amháin thar £1,000.
(4) San alt seo folaíonn “sliocht” leasleanbh agus leanbh a uchtaíodh faoi fhorálacha na nAchtanna Uchtála, 1952 agus 1964, agus a sliocht-san agus forléireofar dá réir sin “tuiste” agus “sinsear is faide siar ná sin”.
(5) (a) Beidh éifeacht ag alt 59 (2) den Finance (1909-10) Act, 1910, arna leasú leis an Acht Airgeadais, 1965, ionann is dá scriosfaí “which are made in consideration of marriage, to or for the benefit of a party to the marriage or of issue of the marriage, or”.
(b) Beidh éifeacht ag alt 27 den Acht Airgeadais, 1938, ionann is dá scriosfaí mír (a).
(c) Beidh éifeacht ag alt 24 (3) den Acht Airgeadais, 1961, ionann is dá scriosfaí mír (c).
(6) Ní bheidh éifeacht ag an alt seo ach amháin i leith diúscairtí a dhéanfar agus bronntanais a thabharfar an 28ú lá d'Aibreán, 1971, nó dá éis sin.
Pionóis.
42.—(1) Dlífear pionós nach mó ná £500 a chur ar aon duine a mhainneoidh fo-alt (3), (4), (5) nó (14) d'alt 8 den Finance Act, 1894, a chomhlíonadh.
(2) (a) I gcás ina ndéanfaidh aon duine, go calaoiseach nó go faillíoch, chun críocha na n-achtachán a bhaineann le dleacht eastáit, aon chuntas, tuairisceán, meastachán, ráiteas, eolas, leabhar, doiciméad, taifead nó dearbhú mícheart a sheachadadh, a thabhairt ar aird a chur ar fáil nó a thabhairt do na Coimisinéirí Ioncaim nó a chur chucu nó a úsáid ar aon slí eile, dlífear an pionós seo a leanas a chur air:
(i) suim nach mó ná £500, agus
(ii) méid nó, i gcás calaoise, dhá mhéid na dleachta breise ab iníoctha dá mbeadh an cuntas, an tuairisceán, an meastachán, an ráiteas, an t-eolas, an leabhar, an doiciméad, an taifead nó an dearbhú ceart.
Ar choinníoll go measfar nach go calaoiseach a ghníomhaigh an duine má bhí leathscéal réasúnach ag an duine faoina ghníomh agus go ndearna sé an cuntas, an tuairisceán, an meastachán, an ráiteas, an t-eolas, an leabhar, an doiciméad, an taifead nó an dearbhú, de réir mar a bheidh, a cheartú gan mhoill mhíréasúnach tar éis do dheireadh a bheith leis an gcúis leathscéil.
(b) Chun críocha an fho-ailt seo, aon chuntas, tuairisceán, meastachán, ráiteas, eolas, leabhar, doiciméad nó dearbhú a chuirfear isteach thar ceann aon duine a bheidh freagrach i ndleacht eastáit measfar gurb é an duine sin féin a chuir isteach é mura gcruthóidh sé gur gan a thoiliú nó gan fhios dó a cuireadh isteach é.
(3) Aon duine a chabhróidh le cuntas, tuairisceán, meastachán, ráiteas nó dearbhú is feasach dó a bheith mícheart a dhéanamh nó a sheachadadh, nó a astóidh é a dhéanamh nó a sheachadadh, chun críche dleachta eastáit, dlífear pionós nach mó ná £500 a chur air.
(4) I gcás duine a dhlífidh aon dleacht eastáit nó aon tráthchuid de dhleacht eastáit a íoc do mhainniú an dleacht nó an tráthchuid a íoc laistigh de thréimhse bliana tar éis an dáta ar a raibh an dleacht nó an tráthchuid iníoctha nó laistigh de cibé tréimhse bhreise a chinnfidh na Coimisinéirí Ioncaim dlífidh sé pionós ar cóimhéid leis an dleacht a íoc.
(5) Aon bhaincéir (de réir brí alt 33 den Acht Airgid, 1935) a íocfaidh airgead contrártha don alt sin 33 beidh sé ciontach i gcion faoin alt sin agus dlífear, ar é a chiontú ar díotáil, pionós £1,000 a chur air.
(6) (a) Féadfar imeachtaí chun aon phionós faoin alt seo a ghnóthú a thionscnamh aon tráth laistigh de shé bliana díreach i ndiaidh an dáta a tabhaíodh é.
(b) I gcás duine a thabhaigh aon phionós faoin alt seo a bheith tar éis bháis, aon imeachtaí a bheidh tionscanta nó a d'fhéadfaí a thionscnamh ina choinne féadfar leanúint díobh nó iad a thionscnamh i gcoinne a sheiceadóra nó a riarthóra, de réir mar a bheidh, agus beidh aon phionós adhámhfar in imeachtaí a leanfar díobh nó a thionscnófar amhlaidh ina bhfiach a bheidh dlite óna eastát agus iníoctha as.
(7) (a) San alt seo, folaíonn tagairt do dhleacht eastáit tagairt don ús is iníoctha ar an dleacht sin.
(b) Aon phionós faoin alt seo—
(i) más ag comhlacht neamhchorpraithe daoine is iníoctha é, féadfar é a ghnóthú ó gach comhalta den chomhlacht nó ó aon duine amháin nó níos mó díobh, agus
(ii) más ag comhlacht corpraithe is iníoctha é, féadfar é a ghnóthú ó gach stiúrthóir nó ó gach comhalta d'aon choiste bainistí nó d'údarás rialaithe eile de chuid an chomlachta sin nó ó aon duine amháin nó níos mó díobh nó ó rúnaí an chomhlachta nó ón oifigeach eile don chomhlacht a bheidh ainmnithe ag an gcomhlacht chun aon mhionnscríbhinn, cuntas, ráiteas nó eolas eile faoi dhleacht eastáit a sheachadadh do na Coimisinéirí Ioncaim,
mura rud é, i gcás aon duine a mbeifear ag iarraidh an pionós a ghnóthú uaidh, go gcruthófar gur gan fhios dó nó gan a thoiliú a rinneadh an gníomh nó an fhaillí lena mbainfidh an pionós.
(8) Féadfaidh na Coimisinéirí Ioncaim, mar is rogha leo, aon phionós faoin alt seo a mhaolú, nó aon imeachtaí, chun an pionós sin a ghnóthú, a bhac nó a imshocrú, agus féadfaidh siad freisin, tar éis breith a bheith tugtha, an pionós a laghdú tuilleadh nó a mhaitheamh ar fad.
CUID IV
Dleachtanna Stampa
Leasú ar an Stamp Act, 1891.
1891, c. 39.
43.—(1) Leasaítear leis seo an Stamp Act, 1891—
(a) trí “or aircraft” a chur isteach i ndiaidh “or any ship or vessel” agus i ndiaidh “in any ship or vessel” in alt 59 (1), agus
(b) trí “or aircraft” a chur isteach i ndiaidh “of any ship or vessel” agus i ndiaidh “in any ship or vessel” i mír (2) faoin gceannteideal “General Exemptions from all Stamp Duties” (a cuireadh isteach leis an Acht Airgeadais, 1970) sa Chéad Sceideal.
(2) Tiocfaidh an t-alt seo i ngníomh, agus measfar gur tháinig sé i ngníomh, an 1ú lá de Dheireadh Fómhair, 1970, agus ní bheidh éifeacht aige maidir le haon ionstraim a forghníomhaíodh roimh an teacht i ngníomh sin.
Díolúine ó dhleacht stampa ar bhillí malairte áirithe.
44.—(1) Beidh éifeacht ag an gCéad Sceideal (arna leasú leis an Acht Airgeadais, 1970) a ghabhann leis an Stamp Act, 1891, ionann is dá gcuirfí an díolúine seo a leanas ann faoin gceannteideal “bill of exchange or promissory note.”:
“(9) Bill drawn on any form supplied by the Commissioners for the purpose of remitting amounts of tax in accordance with Regulation 10 of the Income Tax (Construction Contracts) Regulations, 1971.”.
(2) Beidh éifeacht agus measfar éifeacht a bheith ag an alt seo amhail ar an 6ú lá d'Aibreán, 1971, agus ón lá sin amach.
CUID V
Cáin Bhrabús Corparáide
Díolúine áirithe ó cháin bhrabús corparáide a leanúint ar aghaidh.
45.—Na díolúintí ó cháin bhrabús corparáide a shonraítear in alt 33 (1) den Acht Airgid, 1929, tabharfar iad in aghaidh na tréimhse dar tosach an 1ú lá d'Eanáir, 1971, agus dar críoch an 31ú lá de Nollaig, 1971.
Leasú ar alt 69 den Acht Airgeadais, 1959.
46.—(1) Déanfar aon tagairt in alt 69 den Acht Airgeadais, 1959, do liúntas faoi alt 241 den Acht Cánach Ioncaim, 1967, a fhorléiriú, i gcás ina raibh éifeacht ag alt 26 (2) den Acht seo, mar thagairt don liúntas arna mhéadú faoin bhfo-alt sin.
(2) Leasaítear leis seo alt 69 den Acht Airgeadais, 1959, tríd an mír seo a leanas a chur isteach i ndiaidh mhír (d) i bhfo-alt (1):
“(dd) liúntas infheistíochta faoi alt 22 den Acht Airgeadais, 1971,”.
(3) I gcás, maidir le haon bhliain mheasúnachta—
(a) ina measfar nár bhain alt 26 (2) den Acht seo le haon innealra nó gléasra, nó
(b) ina ndéanfar aon liúntas infheistíochta i leith innealra nó gléasra cháilithigh a aistarraingt faoi alt 25 den Acht seo,
déanfar, chun críocha cánach brabús corparáide, cibé measúnachtaí breise agus coigeartuithe measúnachtaí is iomchuí.
Leasú ar alt 14 den Acht Airgeadais, 1962.
I.R. Uimh. 130 de 1967.
47.—(1) Maidir le hús is inmhuirir d'aon mhí dar tosach dáta, nó tar éis dáta, an Achta seo a rith nó d'aon chuid de mhí den sórt sin ar cháin a bhí, atá nó a bheidh dlite agus iníoctha roimh an dáta sin, ar an dáta sin nó tar éis an dáta sin, leasaítear leis seo alt 14 (1) den Acht Airgeadais, 1962, trí “.75 faoin gcéad” a chur in ionad “leath faoin gcéad”.
(2) (a) Leasaítear leis seo tuilleadh alt 14 den Acht Airgeadais, 1962—
(i) tríd an gcoinníoll seo a leanas a chur le fo-alt (1);
“Ar choinníoll, i gcás aon cháin a mhuirearófar le haon mheasúnacht i leith cánach brabús corparáide go n-iompróidh sí, d'ainneoin aon achomharc i gcoinne na measúnachta sin, ús de réir .75 faoin gcéad do gach mí nó cuid de mhí ón dáta a thiocfadh an cháin, dá mbeifí gan achomharc a dhéanamh i gcoinne na measúnachta, chun bheith dlite agus iníoctha faoi alt 56 (1) den Finance Act, 1920, go dtí go n-íocfaí í.”;
(ii) trí “dhá mhí” a chur i bhfo-alt (3) in ionad “trí mhí”; agus
(iii) tríd an bhfo-alt seo a leanas a chur isteach i ndiaidh fho-alt (3):
“(3A) (a) Má bhíonn fógra achomhairc tugtha i gcoinne measúnachta agus comhaontú maidir leis an méid cánach ba cheart a íoc, d'ainneoin an t-achomharc, a bheith déanta idir an t-achomharcóir agus an cigire nó an t-oifigeach eile do na Coimisinéirí Ioncaim lena mbainfidh faoi alt 31 den Acht Airgeadais, 1964, agus go mbeifear tar éis an méid ar ar comhaontaíodh amhlaidh a íoc laistigh den tréimhse dá dtagraítear i bhfo-alt (3), ní bhainfidh fo-alt (1) le haon iarmhéid cánach is inmhuirir de réir an chinnte ar an achomharc má íoctar an t-iarmhéid sin laistigh de dhá mhí ón dáta a chinnfear an t-achomharc.
(b) I gcás ina mbeidh fógra acomhairc tugtha i gcoinne measúnachta agus nach mbeidh comhaontú ann den sórt dá dtagraítear i mír (a), agus go ndéanfaidh achomharcóir, laistigh den tréimhse dá dtagraítear i bhfo-alt (3), suim a íoc ar chuntas na cánach a muirearaíodh leis an measúnacht a bheidh faoi achomharc agus go dtiocfaidh nach 1ú an tsuim sin ná 80 faoin gcéad den mhéid a chinnfear a bheith inmhuirir leis an measúnacht ar an achomharc a chinneadh, ní bhainfidh fo-alt (1) le haon iarmhéid cánach is inmhuirir de réir an chinnte má íoctar an t-iarmhéid sin laistigh de dhá mhí ó dháta an achomhairc a chinneadh.
(c) San fho-alt seo ciallaíonn achomharc a chinneadh cinneadh ag na Coimisinéirí Achomhairc faoi alt 416 (4) den Acht Cánach Ioncaim, 1967 (arna chur chun feidhme maidir le cáin bhrabús corparáide le Rialachán 6 de na Rialacháin um Cháin Bhrabús Corparáide, 1967), agus folaíonn sé—
(i) comhaontú faoi alt 416 (3) den Acht Cánach Ioncaim, 1967 (arna chur chun feidhme mar a dúradh), agus
(ii) measúnacht teacht chun bheith críochnaitheach dochloíte de bhua alt 416 (6) den Acht sin (arna chur chun feidhme mar a dúradh).”.
(b) Ní bheidh éifeacht ag mír (a) den fho-alt seo maidir le cáin bhrabús corparáide a muirearaíodh le haon mheasúnacht a rinneadh roimh dháta an Achta seo a rith.
(3) Ní bheidh feidhm ag alt 65 den Acht Airgeadais, 1965, maidir le measúnachtaí i leith cánach brabús corparáide a dhéanfar ar dháta an Achta seo a rith nó dá éis sin.
Leasú ar alt 31 den Acht Airgeadais, 1964.
48.—Maidir le measúnachtaí a dhéanfar ar dháta an Achta seo a rith nó dá éis, leasaítear leis seo alt 31 den Acht Airgeadais, 1964—
(a) trí “mar aon le hús de réir an ráta a fhorchuirtear le halt 14 (1) den Acht Airgeadais, 1962, ó dháta nó ó dhátaí an mhéid nó na méideanna a íoc dá dtáinig an ró-íoc go dtí an dáta a dhéanfar an t-aisíoc” a chur isteach i ndiaidh “ró íocadh” i bhfo-alt (1), agus
(b) tríd an gcoinníoll seo a leanas a chur le fo-alt (1):
“Ar choinníoll—
(a) nach mbeidh ús iníoctha faoin bhfo-alt seo más 1ú ná £1 é, agus
(b) nach mbeidh cáin ioncaim inasbhainte ar ús a íoc faoin alt seo agus nach n-áireofar ús den sórt sin le linn brabúis a bheith á ríomh chun críocha cánach brabús corparáide”, agus
(c) tríd an bhfo-alt seo a leanas a chur isteach i ndiaidh fho-alt (1);
“(1A) Má tharlaíonn, i gcás ina mbeidh fógra achomhairc tugtha i gcoinne measúnachta i leith cánach brabús corparáide agus nach mbeidh aon chomhaontú ann den chineál dá dtagraítear i bhfo-alt (1), go n-íocfaidh an t-achomharcóir suim chánach ar chuntas na cánach a bheidh muirearaithe leis an measúnacht a bheidh faoi achomharc is suim níos mó ná an cháin a chinnfear a bheith inmhuirir leis an measúnacht ar an achomharc a chinneadh, beidh feidhm ag forálacha fho-alt (1) ionann is dá mba de dhroim íocaíochta a rinneadh de réir comhaontú den chineál sin a dúradh a tharla an ró-íoc cánach.”.
Cáin a íoc d'ainneoin iarratas chun go n-athéisteoidh an Chúirt Churada achomharc.
49.—D'ainneoinn, i gcás measúnacht i leith cánach brabús corparáide arna dhéanamh ar dhuine ar dháta an Achta Airgeadais, 1971, a rith nó dá éis sin, aon duine a bheith, tar éis a iarraidh, de bhun alt 429 den Acht Cánach Ioncaim, 1967 (arna chur chun feidhme maidir le cáin bhrabús corparáide le halt 56 (6) den Finance Act, 1920), go ndéanfaí a achomharc chun na gCoimisiniérí Achomhairc i gcoinne na measúnachta a athéisteacht ag breitheamh den Chúirt Chuarda, íocfar cáin bhrabús corparáide de réir chinnidh na gCoimisinéirí Achomhairc:
Ar choinníoll má athraíonn breith an bhreithimh an mheasúnacht, ansin—
(a) má bhíonn suim rómhór cánach íoctha, déanfar an tsuim nó na suimeanna a ró-íocadh, ach amháin i gcás inar 1ú ná £1 an t-ús, a aisíoc mar aon le hús de réir an ráta a fhoráiltear le halt 14 (1) den Acht Airgeadais, 1962, ó dháta nó ó dhátaí an tsuim nó ná suimeanna a íoc dá dtáinig an ró-íoc go dtí an dáta nó na dátaí a dhéanfar an t-aisíoc; nó
(b) más suim ró-bheag cánach a bheidh íoctha, beidh aon iarmhéid iníoctha ach beidh feidhm ag forálacha alt 14 (3A) den Acht Airgeadais, 1962, ionann is dá mba achomharc chun na gCoimisinéirí Achomhairc an t-achomharc agus dá mba chinneadh ag na Coimisinéirí Achomhairc breith an bhreithimh ar an achomharc.
Us ar cháin bhrabús corparáide i gcásanna calaoise nó faillí.
50.—(1) San alt seo tá an bhrí chéanna le “faillí” atá leis in alt 13 den Acht Airgeadais (Forálacha Ilghnéitheacha), 1968.
(2) I gcás ina ndéanfar, d'aon tréimhse chuntasaíochta dar tosach dáta an Achta seo a rith nó aon dáta ina dhiaidh sin, measúnacht chun go ngnóthófar íosmhuirear i leith cánach brabús corparáide is inchurtha i leith calaois nó faillí ar thaobh aon duine, iompróidh an méid den cháin a íosmhuirearaíodh ús de réir .75 faoin gcéad do gach mí nó cuid de mhí ó dháta éaga bliana amháin tar éis deireadh na tréimhse cuntasaíochta sin go dtí an dáta a íocfar an cháin a íosmhuirearaíodh.
(3) Faoi réir fho-alt (5), ní bhainfidh fo-alt (1) ná fo-alt (3) d'alt 14 den Acht Airgeadais, 1962, le cáin a iompróidh ús faoin alt seo.
(4) Bainfidh fo-ailt (4), (5), (6) agus (7) d'alt 14 den Acht Airgeadais, 1962, le hús is inmhuirir faoin alt seo mar a bhaineann siad le hús is inmhuirir faoin alt sin 14.
(5) I gcás ina ndéanfar measúnacht den chineál dá dtagraítear i bhfo-alt (2)—
(a) tabharfaidh an cigire lena mbainfidh fógra don duine a mheasúnofar go n-iompróidh an cháin a bheidh muirearaithe leis an measúnacht ús faoin alt seo,
(b) féadfaidh an duine a mheasúnófar achomharc a dhéanamh i gcoinne na measúnachta ar an bhforas nár cheart ús a mhuirearú faoin alt seo, agus beidh ag na forálacha de na hachtacháin a bhaineann le cáin bhrabús corparáide a rialaíonn achomhairc i gcoinne measúnachtaí feidhm agus éifeacht maidir leis an achomharc mar atá feidhm acu maidir leis na hachomhairc sin faoi réir aon mhodhnuithe is gá, agus
(c) má chinntear, ar an achomharc, nach ceart go n-iompródh an cháin a muirearaíodh leis an measúnacht ús faoin alt seo, bainfidh fo-ailt (1) agus (3) d'alt 14 den Acht Airgeadais, 1962, leis an gcáin sin.
CUID VI
Ilghnéitheach
An Cuntas Fuascailte Seirbhísí Caipitiúla.
51.—(1) San alt seo—
ciallaíonn “an príomh-alt” alt 22 den Acht Airgeadais, 1950;
ciallaíonn “alt leasaitheach 1970” alt 52 den Acht Airgeadais, 1970;
ciallaíonn “an t-aonú blianacht bhreise is fiche” 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 1970 maidir leis na naoi mbliana airgeadais is fiche comhleanúnacha dar tosach an bhliain airgeadais dar críoch an 31ú lá de Mhárta, 1972, ach “£3,578,220” a chur in ionad “£3,590,509”.
(3) Beidh éifeacht ag fo-alt (6) d'alt leasaitheach 1970 ach “£2,258,759” a chur in ionad “£2,322,880”.
(4) Déanfar suim £3,815,802 chun iasachtaí, mar aon le hús ar an gcéanna, i leith seirbhísí caipitiúla a fhuascailt a mhuirearú go bliantúil ar an bPríomh-Chiste nó ar a thoradh fáis sna tríocha bliain airgeadais chomhleanúnacha a thosóidh leis an mbliain airgeadais dar críoch an 31ú lá de Mhárta, 1972.
(5) Déanfar an t-aonú blianacht bhreise is fiche a íoc isteach sa Chuntas ar cibé modh agus cibé tráthanna sa bhliain airgeadais iomchuí a chinnfidh an tAire.
(6) Féadfar aon mhéid den aonú blianacht bhreise is fiche, nach mó ná £2,456,314 aon bhliain airgeadais áirithe, a úsáid chun an t-ús ar an bhfiach poiblí a íoc.
(7) Déanfar iarmhéid an aonú blianacht bhreise is fiche a úsáid i gceann amháin nó níos mó de na slite a shonraítear i bhfo-alt (6) den phríomh-alt.
Dleachtanna máil ar dhéileálaithe arm tine a chlárú.
52.—Leasaítear leis seo alt 41 den Acht Airgid, 1925—
(a) trí “chúig phunt is fiche” a chur in ionad “phunt” i bhfo-alt (1),
(b) trí “le fo-alt (1) den” a chur in ionad “leis an” i bhfo-alt (2), agus
(c) trí na fo-ailt seo a leanas a chur isteach i ndiaidh fho-alt (2):
“(3) In ionad an dleacht a fhorchuirtear le fo-alt (1) den alt seo, muirearófar, toibheofar agus íocfar dleacht máil trí phunt, ar na hócáidí a luaitear anseo ina dhiaidh seo, ar gach duine, agus ag gach duine, a thiocfaidh, tar éis an tAcht Airgeadais, 1971, a rith, chun bheith cláraithe in aon chlár de dhéileálaithe arm tine a bunaíodh agus a choimeádtar faoi Acht na nArm Tine, 1925, agus a mbeidh a chlárú déanta faoi réir an choinníll nach ndéanfaidh sé de dhéileáil mar dhéileálaí arm tine ach lón lámhaigh le haghaidh gunnaí gráin, le haghaidh aerghunnaí neamheitreacha agus le haghaidh arm tine eitreacha nach mó ná 22 orlach a gcailibre a dhíol agus a cheannach.
(4) Déanfar an dleacht custam a fhorchuirtear le fo-alt (3) den alt seo a mhuirearú, a thobhach agus a íoc ar chlárú in aon chlár mar a dúradh faoi réir an choinníll réamhráite agus freisin ar gach athnuachan ar aon chlárú den sórt sin.”.
Aisghairm.
53.—I gcás daoine a éagfaidh tar éis dáta an Achta seo a rith, déantar leis seo gach achtachán a shonraítear i gcolún (2) den Tríú Sceideal a ghabhann leis an Acht seo a aisghairm a mhéid a shonraítear i gcolún (3) den Sceideal sin.
Cúram agus bainistí cánacha agus dleachtanna.
54.—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.
55.—(1) Féadfar an tAcht Airgeadais, 1971, a ghairm den Acht seo.
(2) Déanfar Cuid I den Acht seo a fhorléiriú i dteannta na nAchtanna Cánach Ioncaim.
(3) Déanfar Cuid II den Acht seo, a mhéid a bhaineann sí le custaim, a fhorléiriú i dteannta na nAchtanna Custam agus déanfar an Chuid sin II, a mhéid a bhaineann sí le dleachtanna máil, agus alt 52 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 a leasaíonn nó a leathnaíonn an tAcht sin.
(5) Déanfar Cuid V den Acht seo a fhorléiriú i dteannta Chuid V den Finance Act, 1920, agus na n-achtachán a leasaíonn nó a leathnaíonn an Chuid sin.
(6) Ach amháin sa mhéid go bhforáiltear a mhalairt inti go sainráiteach, measfar gur tháinig Cuid I den Acht seo i ngníomh, agus beidh éifeacht aici, ar an 6ú lá d'Aibreán, 1971, agus ón lá sin amach.
(7) Aon tagairt atá san Acht seo d'aon achtachán eile déanfar, ach amháin a mhéid go n-éilíonn an comhthéacs a mhalairt, í a fhorléiriú mar thagairt don achtachán sin arna leasú le haon achtachán eile nó faoi aon achtachán eile, lena n-áirítear an tAcht seo.
AN CHEAD SCEIDEAL
Spirits (Rates of Ordinary Customs Duty)
Part I
Description of Spirits | Preferential Rates | Full Rates |
(1) | (2) | (3) |
£ | £ | |
For every gallon of Perfumed Spirits .. | 32·067 | 32·267 |
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 .. | 27·056 | 27·223 |
For every gallon computed at proof of spirits of any description not heretofore mentioned and mixtures and preparations containing spirits .. .. .. | 20·042 | 20·167 |
Part II
Description of Spirits | United Kingdom Rate |
£ | |
For every gallon of Perfumed Spirits .. .. .. | 26·963 |
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 .. .. | 22·75 |
For every gallon computed at proof of spirits of any description not heretofore mentioned and mixtures and preparations containing spirits .. .. .. .. | 16·852 |
AN DARA SCEIDEAL
Scála Rátaí Dleachta Eastáit
Luach Príomhshuime an Eastáit | Ráta faoin gcéad na dleachta | ||||
£ | £ | ||||
Is mó ná | 5,000 | agus nach mó ná | 6,000 | .. | 1 |
,, ,, ,, | 6,000 | ,, ,, ,, ,, | 7,000 | .. | 2 |
,, ,, ,, | 7,000 | ,, ,, ,, ,, | 8,000 | .. | 3 |
,, ,, ,, | 8,000 | ,, ,, ,, ,, | 10,000 | .. | 4 |
,, ,, ,, | 10,000 | ,, ,, ,, ,, | 12,500 | .. | 6 |
,, ,, ,, | 12,500 | ,, ,, ,, ,, | 15,000 | .. | 8 |
,, ,, ,, | 15,000 | ,, ,, ,, ,, | 17,500 | .. | 10 |
,, ,, ,, | 17,500 | ,, ,, ,, ,, | 20,000 | .. | 12 |
,, ,, ,, | 20,000 | ,, ,, ,, ,, | 25,000 | .. | 14 |
,, ,, ,, | 25,000 | ,, ,, ,, ,, | 30,000 | .. | 16 |
,, ,, ,, | 30,000 | ,, ,, ,, ,, | 35,000 | .. | 18 |
,, ,, ,, | 35,000 | ,, ,, ,, ,, | 40,000 | .. | 21 |
,, ,, ,, | 40,000 | ,, ,, ,, ,, | 45,000 | .. | 24 |
,, ,, ,, | 45,000 | ,, ,, ,, ,, | 50,000 | .. | 27 |
,, ,, ,, | 50,000 | ,, ,, ,, ,, | 55,000 | .. | 30 |
,, ,, ,, | 55,000 | ,, ,, ,, ,, | 60,000 | .. | 33 |
,, ,, ,, | 60,000 | ,, ,, ,, ,, | 75,000 | .. | 37 |
,, ,, ,, | 75,000 | ,, ,, ,, ,, | 100,000 | .. | 41 |
,, ,, ,, | 100,000 | ,, ,, ,, ,, | 150,000 | .. | 45 |
,, ,, ,, | 150,000 | ,, ,, ,, ,, | 200,000 | .. | 50 |
,, ,, ,, | 200,000 | .. .. .. | .. | .. | 55 |
AN TRIU SCEIDEAL
Achtacháin a Aisghairtear
Seisiún agus Caibidil nó Uimhir agus Bliain | Gearrtheideal | Méid na hAisghairme |
(1) | (2) | (3) |
57 & 58 Vict., c. 30. | Finance Act, 1894. | Fo-alt (6) d'alt 8 agus na focail “and any person who wilfully fails to comply with the provisions of this enactment shall be liable to the penalty above in this section mentioned” i bhfo-alt (14) den alt sin. |
10 Edw. 7, c. 8. | Finance (1909-10) Act, 1910. | Alt 94 (a mhéid a bhaineann sé le dleacht eastáit). |
Alt 33 (3). |
Number 23 of 1971
FINANCE ACT, 1971
ARRANGEMENT OF SECTIONS
Income Tax
Customs and Excise
Death Duties
Removal of restriction on value of agricultural property in certain cases. | |
Stamp Duties
Corporation Profits Tax
Miscellaneous
Part I
Part II
Acts Referred to | |
1967, No. 6 | |
1970, No. 14 | |
1967, No. 17 | |
1968, No. 33 | |
S.I. No. 1 of 1971 | |
1969, No. 32 | |
1969, No. 21 | |
1933, No. 15 | |
Finance Act, 1920 | 1920, c. 18 |
Imposition of Duties (No. 159) (Customs Duties and Form of Customs Tariff) Order, 1966 | S.I. No. 132 of 1966 |
Finance Act, 1919 | 1919, c. 32 |
1926, No. 35 | |
1947, No. 5 | |
Finance Act, 1894 | 1894, c. 30 |
1961, No. 23 | |
Finance Act, 1896 | 1896, c. 28 |
Finance Act, 1912 | 1912, c. 8 |
1931, No. 31 | |
1965, No. 22 | |
1941, No. 14 | |
Finance (1909-10) Act, 1910 | 1910, c. 8 |
1938, No. 25 | |
1935, No. 28 | |
Stamp Act, 1891 | 1891, c. 39 |
1929, No. 32 | |
1959, No. 18 | |
1962, No. 15 | |
1964, No. 15 | |
S.I. No. 130 of 1967 | |
1968, No. 7 | |
1950, No. 18 | |
1925, No. 28 | |
1925, No. 17 | |
Number 23 of 1971
FINANCE ACT, 1971
PART I
Income Tax
Income tax and sur-tax for the year 1971-72.
1.—(1) Income tax shall be charged for the year beginning on the 6th day of April, 1971, at the rate of 35 per cent.
(2) Sur-tax for the year beginning on the 6th day of April, 1971, shall be charged in respect of the income of any individual the total of which from all sources exceeds the aggregate of—
(a) £2,500, and
(b) the amount of any deductions to which the individual is entitled for that year under section 523 of the Income Tax Act, 1967,
and shall be so charged in respect of the excess at the following rates, that is to say:
for every pound of the first £2,000 of the excess | 15 per cent. |
for every pound of the next £2,000 of the excess | 30 per cent. |
for every pound of the remainder of the excess | 45 per cent. |
Cesser of section 2 of Finance Act, 1970.
2.—Section 2 of the Finance Act, 1970, shall not apply or have effect in relation to the year 1971-72 or any subsequent year of assessment.
Amendment of section 58 of Income Tax Act, 1967.
3.—In relation to a trade or profession which is permanently discontinued in the year 1972-73 or any subsequent year of assessment, section 58 of the Income Tax Act, 1967, shall have effect as if the following subparagraphs were substituted for subparagraph (ii) of subsection (5) (a) of the said section 58:
“(ii) if the aggregate of the profits or gains (if any) of the years ending on the 5th day of April in each of the two years preceding the year of assessment in which the discontinuance occurs exceeds the aggregate of the amounts on which the person has been charged for each of the said two preceding years, or the aggregate of the amounts on which he would have been so charged if no such deduction or set-off as aforesaid had been allowed, he shall be charged instead, for each of the two said preceding years, but subject to any such deduction or set-off, on the amount of the profits or gains of the year ending on the 5th day of April in that year;
(iii) where a person has been charged with tax otherwise than in accordance with subparagraph (ii), any tax overpaid shall be repaid, or an additional assessment may be made upon him, as the case may require.”.
Charge of tax on sums applied outside the State in repaying certain loans.
4.— (1) For the purposes of section 76 (3) of the Income Tax Act, 1967, any income arising from securities and possessions in any place outside the State which is applied outside the State by a person ordinarily resident in the State in or towards satisfaction of—
(a) any debt for money lent to him in the State or for interest on money so lent, or
(b) any debt for money lent to him outside the State and received in or brought to the State, or
(c) any debt incurred for satisfying in whole or in part a debt falling within paragraph (a) or (b),
shall be treated as received by him in the State and as so received from remittances payable in the State.
(2) Where a person ordinarily resident in the State receives in or brings to the State money lent to him outside the State, but the debt for that money is wholly or partly satisfied before he does so, subsection (1) shall apply as if the money had been received in or brought to the State before the debt was so satisfied, except that any sums treated by virtue of that subsection as received in the State shall be treated as so received at the time when the money so lent is actually received in or brought to the State.
(3) Where a person is indebted for money lent to him, income applied by him in such a way that the money or property representing the income is held by the lender on behalf of or to the account of the said person in such circumstances as to be available to the lender for the purpose of satisfying or reducing the debt by set-off or otherwise shall be treated as applied by the said person in or towards its satisfaction if, under any arrangement between the said person and the lender, the amount for the time being of the said person's indebtedness to the lender, or the time at which it is to be repaid in whole or in part, depends in any respect directly or indirectly on the amount or value held by the lender as aforesaid.
(4) For the purposes of this section—
(a) a debt for money lent shall, to the extent to which that money is applied in or towards satisfying another debt, be deemed to be a debt incurred for satisfying that other debt, and a debt incurred for satisfying in whole or in part a debt falling within paragraph (c) of subsection (1) shall itself be treated as falling within that paragraph, and
(b) “lender” includes, in relation to any money lent, any person for the time being entitled to repayment.
(5) This section shall not have effect in relation to income applied in or towards satisfaction of a debt for money lent before the 28th day of April, 1971, or of a debt incurred for satisfying in whole or in part any such debt, unless it is so applied after the end of the year 1971-72.
Allowance of cost of registration of trade marks as a deduction.
5.—Notwithstanding anything in section 61 of the Income Tax Act, 1967, in computing the amount of the profits or gains of any trade, there shall be allowed to be deducted as expenses any feespaid or expenses incurred in obtaining, for the purposes of the trade, the registration of a trade mark or the renewal of registration of a trade mark.
Amendment of section 134 of Income Tax Act, 1967.
6.—Section 134 of the Income Tax Act, 1967, is hereby amended—
(a) by the substitution in paragraph (a) of the proviso (inserted by the Finance Act, 1970) of “£250” for “£225”, and
(b) by the substitution in paragraph (b) of the said proviso of “£150” for “£125”.
Amendment of section 135 of Income Tax Act, 1967.
7.—Section 135 of the Income Tax Act, 1967, is hereby amended—
(a) by the substitution in paragraph (d) of the proviso (inserted by the Finance Act, 1970) to subsection (1) of “£600” for “£500”, in both places where it occurs, and of “£150” for “£125”; and
(b) by the substitution in paragraph (e) of the said proviso of “£1,000” for “£900”, in both places where it occurs, and of “£250” for “£225”, in both places where it occurs.
Amendment of section 136 of Income Tax Act, 1967.
8.—Section 136 of the Income Tax Act, 1967, is hereby amended—
(a) by the substitution of “£600” for “£500” (inserted by the Finance Act, 1970) in each place where it occurs, and
(b) by the substitution in the proviso (inserted by the said Finance Act, 1970) to subsection (2) of “£150” for “£125”.
Amendment of section 139 of Income Tax Act, 1967.
9.—Section 139 of the Income Tax Act, 1967, is hereby amended by the insertion after subsection (5) (inserted by the Finance Act, 1967) of the following new subsection:
“(6) This section shall also apply to a claimant being an unmarried woman who throughout the year of assessment is in full-time employment or engaged full-time in some trade or profession as it applies to a claimant being a widower, save that ‘or of his deceased wife’ shall be omitted in both places where the expression occurs in subsection (1).”.
Amendment of section 142 of Income Tax Act, 1967.
10.—Section 142 (1) of the Income Tax Act, 1967, is hereby amended by the substitution of “£303” for “£282” in both places where it occurs and by the substitution of “£243” for “£222”.
Relief for blind persons.
11.—(1) In this section “blind person” means a person whose central visual acuity does not exceed 6/60 in the better eye with correcting lenses, or whose central visual acuity exceeds 6/60 in the better eye or in both eyes but is accompanied by a limitation in the fields of vision that is such that the widest diameter of the visual field subtends an angle no greater than 20 degrees.
(2) Subject to the provisions of this section, an individual who, in the manner prescribed by the Income Tax Acts, makes a claim in that behalf, makes a return in the prescribed form of his total income, and proves—
(a) that he is a married man who for the year of assessment has his wife living with him and that one of them was, for the whole or any part of the year, and the other was, at no time during the year, a blind person, or
(b) that, not being such a married man, he was for the whole or any part of the year, a blind person,
shall, in computing the amount of his taxable income, be entitled to have a deduction of £100 made from his assessable income.
(3) Subject to the provisions of this section, an individual who, in the manner prescribed by the Income Tax Acts, makes a claim in that behalf, makes a return in the prescribed form of his total income, and proves—
(a) that he is a married man who for the year of assessment has his wife living with him, and
(b) that each of them was, for the whole or any part of the year, a blind person,
shall, in computing the amount of his taxable income, be entitled to have a deduction of £200 made from his assessable income.
(4) All such provisions of the Income Tax Acts as apply in relation to every deduction specified in sections 138 to 143 of the Income Tax Act, 1967, shall apply in relation to a deduction under this section.
(5) Section 153 (1) (d) of the Income Tax Act, 1967, is hereby amended by the insertion after “1969,” of “and section 11 of the Finance Act, 1971”.
(6) Section 193 of the Income Tax Act, 1967, is hereby amended by the addition at the end of subsection (6) of “or under section 11 of the Finance Act, 1971”.
(7) Section 497 of the Income Tax Act, 1967, is hereby amended by the insertion after “1969,” of “or under section 11 of the Finance Act, 1971,”.
(8) Section 523 of the Income Tax Act, 1967, is hereby amended by the substitution in subsection (1) (a) of “and 142, section 3 of the Finance Act, 1969, and section 11 of the Finance Act, 1971” for “, 142 and section 3 of the Finance Act, 1969”.
Amendment of section 224 of Income Tax Act, 1967.
12.—Section 224 of the Income Tax Act, 1967, is hereby amended—
(a) by the substitution in subsection (2) of “, retirement pension, old age (contributory) pension and death grant” for “and old age (contributory) pension”,
(b) by the insertion after paragraph (b) of the proviso to subsection (3) of the following paragraph—
“(bb) no deduction or set-off shall be allowed in respect of so much of any contribution paid by a person whose entry into insurance for the purpose of retirement pension occurred after he had attained the age of fifty-five as was paid in respect of retirement pension;”, and
(c) by the insertion in subsection (4) before “shall” of “, other than death grant,”.
Amendment of section 251 of Income Tax Act, 1967.
13.—Section 251 of the Income Tax Act, 1967, is hereby amended by the substitution in subsection (4) (c) (inserted by the Finance Act, 1968) of “the 1st day of April, 1973” for “the 1st day of April, 1971.”
Amendment of section 254 of Income Tax Act, 1967.
14.—Section 254 (2) of the Income Tax Act, 1967, is hereby amended by the substitution of “the 1st day of April, 1973” for “the 1st day of April, 1971” (inserted by the Finance Act, 1968).
Amendment of section 336 of Income Tax Act, 1967.
15.—Section 336 of the Income Tax Act, 1967, is hereby amended by the substitution of “£350” for “£250.”
Amendment of sections 443 and 444 of Income Tax Act, 1967.
16.—(1) In relation to a payment to which this section applies—
(a) subsection (1) of section 443 of the Income Tax Act, 1967, is hereby amended—
(i) by the deletion of “or payable or accumulated”,
(ii) by the substitution of “at the time of payment” for “at the beginning of such year”, and
(iii) by the addition of the following proviso:
“Provided that—d
(a) for the purposes of this Chapter, but subject to section 444, income which, by virtue or in consequence of a settlement to which this Chapter applies, is so dealt with that it, or assets representing it, will or may become payable or applicable to or for the benefit of a child of the settlor in the future (whether on the fulfilment of a condition, or on the happening of a contingency, or as the result of the exercise of a power or discretion conferred on any person, or otherwise) shall be deemed to be paid to or for the benefit of that child, and
(b) any income dealt with as aforesaid which is not required by the settlement to be allocated, at the time when it is so dealt with, to any particular child or children of the settlor shall be deemed to be paid in equal shares to or for the benefit of each of the children to or for the benefit of whom or any of whom the income or assets representing it will or may become payable or applicable”;
(b) subsection (4) of the said section 443 is hereby amended—
(i) by the deletion of “or payable or accumulated”, and
(ii) by the deletion in paragraph (a) of “, payable, or accumulated”;
(c) section 444 of the Income Tax Act, 1967, is hereby amended—
(i) by the deletion in paragraph (a) of “(being a child who, at the beginning of such year, is under the age of twenty-one years and is unmarried)”, and
(ii) by the substitution in paragraph (b) of “at the time of payment” for “at the beginning of such year”.
(2) The reference in paragraph (b) of the said section 444 to another sum paid to or for the benefit of a child who, at the beginning of the year of assessment in which it was paid, was under the age of twenty-one years and unmarried, shall be construed, in relation to a payment to which this section applies of any such sum, as a reference to a sum so paid to or for the benefit of a child who at the time of payment was under the age of twenty-one years and unmarried.
(3) This section applies to any payment made after the year 1970-71, except a payment made in the year 1971-72, to or for the benefit of a child born after the 6th day of April, 1971, and so made by virtue or in consequence of a settlement made before the 28th day of April, 1971.
Amendment of section 550 of Income Tax Act, 1967.
17.—(1) In relation to interest chargeable for any month commencing on or after the date of the passing of this Act or any part of such a month on tax due and payable whether before, on or after such date, section 550 (1) of the Income Tax Act, 1967, is hereby amended by the substitution of “.75 per cent.” for “one half per cent.”.
(2) (a) Section 550 of the Income Tax Act, 1967, is hereby further amended—
(i) by the addition to subsection (1) of the following proviso:
“Provided that any tax charged by any assessment to income tax or to sur-tax shall, notwithstanding any appeal against such assessment, carry interest at the rate of .75 per cent. for each month or part of a month from the date when, if there were no appeal against the assessment, the tax would become due and payable under section 477 or section 522 (2) of the Income Tax Act, 1967, as the case may be, until payment”;
(ii) by the substitution in subsection (2) of “two months” for “three months”; and
(iii) by the insertion after subsection (2) of the following subsection:
“(2A) (a) Where notice of appeal has been given against an assessment and an agreement as to the amount of tax which should be paid notwithstanding the appeal has been reached between the appellant and the inspector or other officer of the R Commissioners concerned under section 419 (1) and the amount so agreed has been paid within the period referred to in subsection (2), subsection (1) shall not apply to any balance of tax chargeable in accordance with the determination of the appeal if such balance is paid within two months from the date of determination of the appeal.
(b) Where notice of appeal has been given against an assessment and, in the absence of such an agreement as is referred to in paragraph (a), an appellant pays within the period referred to in subsection (2) a sum on account of the tax charged by the assessment under appeal and such sum is not less than 80 per cent. of the amount of tax found to be chargeable by the assessment on the determination of the appeal, subsection (1) shall not apply to any balance of tax chargeable in accordance with the determination if such balance is paid within two months from the date of the determination of the appeal.
(c) In this subsection ‘determination of the appeal’ means a determination by the Appeal Commissioners under section 416 (4) and includes an agreement referred to in section 416 (3) and an assessment becoming final and conclusive by virtue of section 416 (6).”.
(b) Paragraph (a) of this subsection shall not apply in relation to assessments to income tax or sur-tax charged by any assessment made before the date of the passing of this Act.
(3) Sections 418 and 529 of the Income Tax Act, 1967, shall not apply in relation to assessments to income tax or sur-tax, as the case may be, made on or after the date of the passing of this Act.
Amendment of section 419 of Income Tax Act, 1967.
18.—In relation to assessments made on or after the date of the passing of this Act, section 419 of the Income Tax Act, 1967, is hereby amended—
(a) by the insertion in subsection (1) after “repaid” of “with interest at the rate provided by section 550 (1) from the date or dates of payment of the amount or amounts giving rise to the overpayment to the date on which the repayment is made”, and
(b) by the addition to subsection (1) of the following proviso:
“Provided that—
(a) interest shall not be payable under this subsection if it amounts to less than £1, and
(b) income tax shall not be deductible on payment of interest under this section and such interest shall not be reckoned in computing income for the purposes of the Income Tax Acts”, and
(c) by the insertion after subsection (1) of the following subsection:
“(1A) Where, in a case in which notice of appeal has been given against an assessment to income tax or sur-tax and in which there is no agreement of the kind referred to in subsection (1), the appellant pays an amount of tax on account of the tax charged by the assessment under appeal which is in excess of the tax found to be chargeable by the assessment on the determination of the appeal, the provisions of subsection (1) shall apply as if the overpayment of tax had arisen by reason of a payment made in accordance with an agreement of the kind aforesaid.”.
Amendment of sections 428 and 429 of Income Tax Act, 1967.
19.—(1) Section 429 of the Income Tax Act, 1967, is hereby amended by the insertion after subsection (3) of the following subsections:
“(4) Notwithstanding that, in the case of an assessment made upon a person on or after the date of the passing of the Finance Act, 1971, the person has, pursuant to subsection (1), required his appeal to the Appeal Commissioners against the assessment to be reheard by a judge of the Circuit Court, tax shall be paid in accordance with the determination of the Appeal Commissioners:
Provided that if the amount of the assessment is altered by the determination of the judge, then—
(a) if too much tax has been paid, the amount or amounts overpaid shall, save where the interest amounts to lessthan £1, be repaid with interest at the rate provided by section 550 (1) from the date or dates of payment of the amount or amounts giving rise to the overpayment to the date on which the repayment is made; or
(b) if too little tax has been paid, any balance shall be payable but the provisions of section 550 (2A) shall apply as if the appeal were an appeal to the Appeal Commissioners and the determination of the appeal by the judge were a determination of the appeal by the Appeal Commissioners.
(5) Income tax shall not be deductible on payment of such interest as is referred to in subsection (4) (a) and such interest shall not be reckoned in computing income for the purposes of the Income Tax Acts.”.
(2) Section 428 (9) of the Income Tax Act, 1967, is hereby amended by the deletion of “or the Circuit Court as the case may be”.
Interest on income tax and sur-tax in cases of fraud or neglect.
20.—(1) In this section “neglect” has the same meaning as in section 186 (2) (d) of the Income Tax Act, 1967.
(2) Where, for any year of assessment, an assessment is made for the purpose of recovering an undercharge to income tax or sur-tax which is attributable to the fraud or neglect of any person, the amount of the tax undercharged shall carry interest at the rate of .75 per cent. for each month or part of a month from the date or dates on which the tax undercharged for that year would have been payable if it had been included in an assessment made before the 1st day of January in that year to the date of payment of the tax undercharged.
(3) Subject to subsection (6), subsections (1) and (2) of section 550 of the Income Tax Act, 1967, shall not apply to tax carrying interest under this section.
(4) Subsections (3), (4) and (5) of section 550 and section 551 of the Income Tax Act, 1967, shall apply to interest chargeable under this section as they apply to interest chargeable under the said section 550.
(5) This section shall not have effect in relation to tax charged for any year of assessment prior to the year 1971-72.
(6) Where an assessment of the kind referred to in subsection (2) is made—
(a) the inspector concerned shall give notice to the person assessed that the tax charged by the assessment will carry interest under this section,
(b) the person assessed may appeal against the assessment on the ground that interest should not be charged under this section, and the provisions of the Income Tax Acts relating to appeals against assessments shall apply and have effect in relation to the appeal as they apply in relation to those appeals with any necessary modifications, and
(c) if, on the appeal, it is determined that the tax charged by the assessment should not carry interest under this section, subsections (1) and (2) of section 550 of the Income Tax Act, 1967, shall apply to that tax.
Amendment of section 17 of Finance Act, 1970.
21.— (1) (a) Section 17 of the Finance Act, 1970, is hereby amended by the insertion in subsection (2) after paragraph (a) of the following paragraph:
“(aa) a local authority, housing association, housing trust or housing society, or”.
(b) This subsection shall be deemed to have come into operation on the 6th day of April, 1971, but nothing in this subsection shall impose an obligation or liability on a local authority, housing association, housing trust or housing society in relation to the deduction of tax or the payment of tax to the Collector in respect of any payment made by it before the passing of this Act unless a deduction from the payment, which if made after the passing of this Act would be a valid deduction of tax, was made by it before such passing.
(c) Where a payment of the kind specified in paragraph (b) is made on or after the 6th day of April, 1971, without a deduction of the kind therein specified, the inspector may, by notice in a form prescribed by the Revenue Commissioners, require the body that made the payment to furnish to him, within one month after the date on which the notice is given to the body, particulars of the payment.
(d) Schedule 15 to the Income Tax Act, 1967, is hereby amended by the insertion in column (2) thereof of “section 21 (1) (c) of the Finance Act, 1971”.
(2) Section 17 of the Finance Act, 1970, is hereby further amended by the insertion of the following subsections after subsection (6):
“(6A) Where an amount of tax which a person who is or is deemed to be a principal of the kind referred to in subsection (2) is liable under this section and any regulations under subsection (5) to pay to the Collector is not so paid, simple interest on the amount shall be paid by the person to the Collector and such interest shall be calculated from the date on which the amount became due for payment and at a rate of one per cent. for each month or part of a month during which the amount remains unpaid.
(6B) Subsection (6A) shall apply to tax recoverable from a person by virtue of a notice under Regulation 12 (1) of the Income Tax (Construction Contracts) Regulations, 1971, as if the tax were tax which the person was liable under the said Regulations to remit for—
(a) the income tax month (within the meaning of the said Regulations) during which the period of fourteen days from the service of the notice expired, or
(b) if it is later than the month specified in paragraph (a) of this subsection, the income tax month (within the meaning of the said Regulations) in which the appeal (if any) provided for by Regulation 12 (2) of the said Regulations in relation to the tax was determined by agreement or otherwise.
(6C) The provisions of every enactment and of the Income Tax (Construction Contracts) Regulations, 1971, which apply to the recovery of any amount of tax which a principal of the kind referred to in subsection (2) is liable under this section and the said Regulations to pay to the Collector shall apply to the recovery of any amount of interest payable on that tax as if the said amount of interest were a part of that tax.”.
(3) Interest shall not begin to run under this section from any date prior to the date of the passing of this Act.
Investment allowance for machinery and plant in designated areas.
22.—(1) In this section and in sections 24 and 25 “qualifying machinery or plant” means machinery or plant (other than vehicles suitable for the conveyance by road of persons or goods or the haulage by road of other vehicles) which is provided for use in any designated area and which, at the time it is so provided, is unused and not secondhand;
“designated area” has the same meaning as in the Industrial Development Act, 1969.
(2) Where a person carrying on a trade or profession incurs, on or after the 1st day of April, 1971, and before the 1st day of April, 1973, capital expenditure on the provision of qualifying machinery or plant for the purposes of the trade or profession, there shall be made to him, for the year of assessment in the basis period for which the expenditure is incurred, an allowance (in this section and in the next three following sections referred to as an investment allowance) equal to one-fifth of the expenditure, and such allowance shall be made as a deduction in charging the profits or gains of the trade or profession.
(3) For the purposes of this section—
(a) the day on which any expenditure is incurred shall be taken to be the day when the sum in question becomes payable,
(b) expenditure shall not be regarded as having been incurred by a person in so far as it has been or is to be met directly or indirectly by the State, by any board established by statute or by any public or local authority,
(c) any expenditure incurred for the purposes of a trade or profession by a person about to carry it on shall be treated as if it had been incurred by that person on the first day on which he does carry it on, and
(d) capital expenditure shall not include any expenditure which is allowed to be deducted in computing, for the purposes of income tax, the profits or gains of a trade or profession carried on by the person incurring the expenditure.
(4) Any claim by a person for an allowance under this section in charging the profits or gains of his trade or profession shall be included in the annual statement required to be delivered under the Income Tax Acts of the profits or gains thereof and shall be accompanied by a certificate signed by the claimant, which shall be deemed to form part of the claim, stating that the expenditure was incurred on the provision of qualifying machinery or plant and giving such particulars as show that the allowance falls to be made.
(5) The definition of “capital allowance” in sections 69 (1) and 218 of the Income Tax Act, 1967, and section 20 (5) (a) of the Finance Act, 1970, and the definition of “capital allowances” in sections 314 (2) and 317 (1) of the Income Tax Act, 1967, are hereby amended by the addition in each case of “or section 22 of the Finance Act, 1971”.
“Basis period”.
23.—(1) In section 22 “basis period” has the meaning assigned to it by the following provisions of this section.
(2) In the case of a person to whom an investment allowance falls to be made under the said section 22, his basis period for any year of assessment shall be the period on the profits or gains of which income tax for that year falls to be finally computed under Case I or Case II of Schedule D in respect of the trade or profession in question or, where, by virtue of any provision of the Income Tax Acts, the profits or gains of any other period are to be taken to be the profits or gains of the said period, that other period:
Provided that, in the case of any trade or profession—
(a) where two basis periods overlap, the period common to both shall be deemed for the purposes of this subsection to fall in the first basis period only;
(b) where there is an interval between the end of the basis period for one year of assessment and the basis period for the next year of assessment, then, unless the second-mentioned year of assessment is the year of the permanent discontinuance of the trade or profession, the interval shall be deemed to be part of the second basis period; and
(c) where there is an interval between the end of the basis period for the year of assessment preceding that in which the trade or profession is permanently discontinued and the basis period for the year in which it is permanently discontinued, the interval shall be deemed to form part of the first basis period.
(3) (a) Any reference in the proviso to subsection (2) to the permanent discontinuance of a trade or profession shall be construed as including a reference to the occurring of any event which, under any of the provisions of the Income Tax Acts, is to be treated as equivalent to the permanent discontinuance of a trade or profession.
(b) Any reference in the said proviso to the overlapping of two periods shall be construed as including a reference to the coincidence of two periods or to the inclusion of one period in another, and references to the period common to both of two periods shall be construed accordingly.
Provision relating to wear and tear.
24.—(1) For the purposes of ascertaining the amount of any deduction to be allowed to any person under section 241 (1) of the Income Tax Act, 1967, as representing the diminished value by reason of wear and tear during the year of assessment of any qualifying machinery or plant, no account shall be taken of an investment allowance in determining the value of the qualifying machinery or plant at the commencement of the year.
(2) In section 241 (6) of the Income Tax Act, 1967, “the deductions on that account, and”, and the expression “the deductions” where that expression occurs before “and allowances”, shall each be construed as not including a reference to any investment allowance made to the person by whom the trade or profession is carried on.
(3) Section 241 (3) of the Income Tax Act, 1967, shall apply in relation to an investment allowance as it applies in relation to deductions allowable in respect of wear and tear of machinery or plant.
Withdrawal of investment allowance.
25.—Where an investment allowance has been made to any person in respect of expenditure incurred on the provision of qualifying machinery or plant and the machinery or plant is sold by him without the machinery or plant having been used by him in a designated area for the purposes of his trade or profession or before the expiration of the period of two years from the day on which the machinery or plant began to be so used, the investment allowance shall be withdrawn, and all such additional assessments and adjustments of assessments shall be made as may be necessary for or in consequence of the withdrawal of an investment allowance.
Increase of wear and tear allowances for certain machinery and plant.
26.—(1) In this section—
“qualifying machinery or plant” means machinery or plant (other than vehicles suitable for the conveyance by road of persons or goods or the haulage by road of other vehicles) which is provided for use on or after the 1st day of April, 1971, and before the 1st day of April, 1973, in any area other than a designated area for the purposes of a trade or profession and which, at the time it is so provided, is unused and not secondhand;
“designated area” has the same meaning as in the Industrial Development Act, 1969.
(2) Subject to the provisions of this section, where for any year of assessment a deduction falls to be allowed under section 241 of the Income Tax Act, 1967, for wear and tear of any qualifying machinery or plant, the deduction shall, subject to subsection (6) of that section, be increased by such amount as is specified by the person to whomthe deduction is to be allowed in making his claim for the deduction; and, in relation to a case in which this subsection has had effect, any reference in the Income Tax Acts to a deduction allowed under the said section 241 shall be construed as a reference to that deduction as increased under this subsection.
(3) Subsection (2) shall not apply to qualifying machinery or plant which is let to a person on the terms mentioned in section 241 (2) of the Income Tax Act, 1967, unless the contract of letting provides that the person shall or may become the owner of the machinery or plant on the performance of the contract; and where the contract so provides, but without becoming the owner of the machinery or plant, he ceases to be entitled (otherwise than on his death) to the benefit of the contract so far as it relates to the machinery or plant, subsection (2) shall be deemed not to have applied in relation to the machinery or plant and there shall be made accordingly all such additional assessments and adjustments of assessments as may be appropriate.
(4) Where for any year of assessment the deduction under section 241 of the Income Tax Act, 1967, for wear and tear of any machinery or plant is increased under this section, no allowance under Chapter I of Part XV of the said Act shall be made in relation to the machinery or plant for that or any subsequent year of assessment.
(5) Section 14 (1) of the Finance Act, 1970, is hereby amended by the addition to the definition of “wear and tear allowance” of “or section 26 of the Finance Act, 1971”.
PART II
Customs And Excise
Beer.
27.—(1) In lieu of the duty of excise imposed by section 34 (1) of the Finance Act, 1969, there shall be charged, levied and paid on all beer brewed within the State on or after the 29th day of April, 1971, a duty of excise at the rate of £29.167 for every thirty-six gallons of worts of a specific gravity of one thousand and fifty-five degrees.
(2) In lieu of the duty of customs imposed by section 34 (2) of the Finance Act, 1969, there shall, as on and from the 29th day of April, 1971, be charged, levied and paid on all beer of any description imported into the State, a duty of customs at the rate of £29.192 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 £29.18 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 fiftyfive 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.
28.—(1) The Finance Act, 1920, shall, as on and from the 29th day of April, 1971, be amended by the substitution in Part I of the First Schedule thereto of the matter set out in Part I of the First Schedule to this Act for the matter inserted in the said Part of the said First Schedule by section 35 of the Finance Act, 1969, and section 3 (1) 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 duties of customs to which subsection (1) of this section relates shall, as on and from the 29th day of April, 1971, be charged, levied and paid on spirits to which this subsection applies at the rate of £15.373 the gallon (computed at proof) in lieu of the rate chargeable under subsection (1) of this section.
(c) Section 35 (2) of the Finance Act, 1969, is hereby repealed as on and from the 29th day of April, 1971.
(3) (a) This subsection applies to spirits, other than spirits mentioned in subsection (2) of this section, which at importation are shown to the satisfaction of the Revenue Commissioners to have been manufactured in, and consigned from, the United Kingdom and to have been manufactured therein from materials other than materials falling within Tariff Heading number 22.08 or Tariff Heading number 22.09 in the Schedule to the Imposition of Duties (No. 159) (Customs Duties and Form of Customs Tariff) Order, 1966.
(b) The duties of customs to which subsection (1) of this section relates shall, as on and from the 29th day of April, 1971, be charged, levied and paid on spirits to which this subsection applies at the rates set out in Part II of the First Schedule to this Act in lieu of the rates chargeable under subsection (1) of this section.
(c) The provisions of section 8 of the Finance Act, 1919, shall not apply to the duties imposed by this subsection.
(d) Section 35 (3) of the Finance Act, 1969, is hereby repealed as on and from the 29th day of April, 1971.
(e) In this subsection the expression “the United Kingdom” means Great Britain, Northern Ireland, the Isle of Man and the Channel Islands.
(4) The duty of excise imposed by section 3 (2) of the Finance Act, 1920, shall, as on and from the 29th day of April, 1971, be charged, levied and paid at the rate of £15-385 the gallon (computed at proof) in lieu of the rate chargeable by virtue of section 28 (1) of the Finance Act, 1970.
(5) 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.
Customs control of persons entering the State.
29.—(1) A person entering the State shall, at such place and in such manner as the Revenue Commissioners may direct, declare to the proper officer of customs and excise any thing included in his baggage or brought with him which on importation is subject to any duty or tax.
(2) A person entering the State shall answer such questions as may be put to him for the purposes of subsection (1) of this section by any officer of customs and excise with respect to his baggage and anything included therein or brought with him, and shall, if required by the officer, produce that baggage and any such thing for examination.
(3) Any person failing to declare any thing or to produce any baggage or thing as required by this section shall be liable to a penalty of three times the value, including any duty or tax chargeable thereon, of the thing not declared or of the baggage or thing not produced, as the case may be, or £100, whichever is the greater; and any thing chargeable with any duty or tax which is found concealed or is not declared shall be liable to forfeiture.
(4) References in this section to persons entering the State shall be construed as including references to persons coming from the airport (within the meaning of the Customs-free Airport Act, 1947) into any other part of the State.
PART III
Death Duties
“Death duties”.
30.—In this Act and in every other enactment for the time being in force (whether passed or made before or after the passing of this Act), unless the contrary intention appears, “death duties” has, and in the case of enactments for the time being in force that were passed or made before the passing of this Act, shall be deemed always to have had the same meaning as in section 13 (3) of the Finance Act, 1894.
Alteration of rates of estate duty.
31.—In the case of persons dying after the passing of this Act, the scale set out in the Second Schedule to this Act shall be, and shall have effect as, the scale of rates of estate duty in lieu of the scale set out in the Second Schedule to the Finance Act, 1961.
Interest on death duties.
32.—(1) Subject to subsection (2) of this section—
(a) section 18 (1) of the Finance Act, 1896, shall have effect, in its application to interest accruing due after the passing of this Act, as if—
(i) “nine per cent.” were substituted for “four per cent.” (inserted by the Finance Act, 1919), and
(ii) “the date of the expiration of four months after” were inserted before “the date of the death”,
and
(b) section 9 of the Finance Act, 1912, shall have effect, in its application to interest accruing due after the passing of this Act, as if “nine per cent.” were substituted for “three per cent.”.
(2) Notwithstanding anything in subsection (1) of this section, interest accruing due on any death duties payable in connection with the deaths of persons who have died before the passing of this Act shall—
(a) in any case in which such duties are being paid by instalments, continue to be payable at the rate of four per cent. per annum, and
(b) in any other case, continue, for a period of four months after such passing, to be payable at the rate of four per cent. per annum.
(3) In the case of a person dying after the passing of this Act, the Finance Act, 1894, shall have effect as if—
(a) in section 8 (9) “nine per cent.” were substituted for “four per cent. or any higher interest yielded by the property”,
(b) in section 8 (12) and section 10 (3) “nine per cent.” were substituted for “three per cent.” in each provision, and
(c) in section 10 (4) “nine per cent.” were substituted for “three per cent.”.
Amendment of section 8 of Finance Act, 1894.
33.—(1) Section 8 (4) of the Finance Act, 1894, is hereby amended by the deletion of “and his executor is not accountable for the Estate Duty in respect of such property”.
(2) This section shall have effect only in cases in which the deceased dies after the passing of this Act.
Amendment of section 28 of Finance Act, 1931.
34.—Section 28 of the Finance Act, 1931, is hereby amended by the insertion after subsection (5) of the following subsection:
“(6) (a) Where any objects to which this section applies passedor were deemed to pass on any death occurring after the passing of the Finance Act, 1971—
(i) in the event of a sale (other than a sale to which subsection (3) of this section applies) within six years after that death of any of those objects, being objects which passed on that death, or
(ii) in the event of a sale (other than a sale to which subsection (3) of this section applies) of any of those objects, being objects which were deemed to pass on that death, within six years after the date of the divesting, determination or other transaction by virtue of which the objects were so deemed to pass,
subsection (1) of this section shall, in respect of that death, cease to apply to any of those objects that were sold as aforesaid.
(b) References in this subsection to a death on which any objects to which this section applies passed or were deemed to pass shall be construed, in a case in which there was, in relation to those objects, more than one such death, as a reference to the last only of such deaths.”.
Amendment of section 28 of Finance Act, 1961.
35.—In the case of any person dying after the passing of this Act, section 28 of the Finance Act, 1961, is hereby amended by—
(a) the insertion at the end of subsection (1) of the following proviso:
“Provided that this subsection shall not apply in any case where at the time of the making of the gift there was reserved to the donor or at any time thereafter there was granted or demised to him an interest in the property for a period other than a period determinable by reference to death, or he became entitled to or acquired any interest in or benefit from the property or any right or privilege over or in relation to the property other than an interest for a period determinable by reference to death, and he had not divested himself of any such interest, benefit, right or privilege more than five years before his death.”, and
(b) by the insertion at the end of subsection (3) of the following proviso:
“Provided that this subsection shall not apply in any case where at the time of the said disposition or the determination referred to in subsection (3) of this section there was reserved to the donor or at any time thereafter there was granted or demised to him an interest in the property for a period other than a period determinable by reference to death, or he became entitled to or acquired any interest in or benefit from the property or any right or privilege over or in relation to the property other than an interest for a period determinable by reference to death, and he had not divested himself of any such interest, benefit, right or privilege more than five years before his death.”.
Amendment of section 20 of Finance Act, 1965.
36.—(1) Section 20 of the Finance Act, 1965, is hereby amended—
(a) by the deletion in subsection (1) in the definition of “company controlled by the deceased” of paragraphs (a) and (b), and by the insertion in that definition after “nominees of relatives of the deceased” of “or trustees of a settlement whose objects include the deceased or relatives of the deceased”,
(b) by the deletion in the said subsection (1) of the definition of “control”,
(c) by the substitution in the said subsection (1) for the definition of “relative” of the following definition:
“‘relative’ means a person who is a relative of another person for the purposes of subsection (4) of section 31 of the Finance Act, 1941, and references to children and to issue in that subsection shall be deemed, for the purposes of this subsection to include references to step-children and children adopted under the Adoption Acts, 1952 and 1964.”,
(d) by the insertion in subsection (2) after paragraph (a) of the following paragraph:
“(aa) a person shall be deemed to have control of a company at any time if—
(i) he then had control of powers of voting on all questions, or on any particular question, affecting the company as a whole which, if exercised, would have yielded a majority of the votes capable of being exercised thereon, or could then have obtained such control by an exercise at that time of a power exercisable by him or at his direction or with his consent, or
(ii) he then had the capacity, or could then by an exercise of a power exercisable by him or at his direction or with his consent obtain the capacity, to exercise or to control the exercise of any of the following powers, that is to say, the powers of a board of directors or of a governing director of the company, power to nominate a majority of the directors or a governing director thereof, power to veto the appointment of a director thereof, or powers of a like nature, or
(iii) he then had a right to receive or the receipt of more than one half of the total amount of the dividends of the company, whether declared or not, and for the purposes of this subparagraph ‘dividend’ shall be deemed to include interest on any debentures of the company, or
(iv) he then had an interest in the shares in or the debentures of the company or in both of an aggregate principal value representing one half or more of the aggregate principal value of the shares and debentures of the company,”,
(e) by the insertion in subsection (5) after “deceased” of “at any time within the period of five years before his death”,
(f) by the substitution for subsection (6) of the following subsection:
“(6) Where there pass or are deemed to pass on a death shares in a company which is not a non-trading company and which was a company controlled by the deceased at any time within the period of five yearsbefore his death, the value of each such share shall, for all purposes of death duties, be determined as if it formed part of a group of shares sufficient in number to give the owner of the group control of the company, and for the purposes of this subsection ‘share’ includes any interest whatsoever in a company, by whatsoever name it is called, analogous to a share.”, and
(g) by the insertion in subsection (7) after “controlled by the deceased” of “or was a company controlled by the deceased at any time within the period of five years before his death”.
(2) (a) “income or benefits” in section 20 (4) (a) (ii) of the Finance Act, 1965, shall be deemed to include any income of the company and any periodical payment out of the resources or at the expense of the company which the deceased received for his own benefit whether directly or indirectly or any such income or payment which the deceased was entitled to receive or could have become entitled to receive by the exercise of any power exercisable by him or with his consent and any such income or benefits shall be deemed to have accrued to him at the earliest time at which he could have obtained the receipt thereof and, without prejudice to the generality of the foregoing, the redemption by the company of any share or debenture of the company to which the deceased was entitled or the repayment of any other loan made by the deceased to the company shall be treated as income or benefits to which the deceased was entitled, and interest at the normal commercial rate on any interest free loan made by the company to the deceased shall likewise be deemed to be income to which the deceased was entitled, and
(b) “payment” in the said section 20 (4) (a) (ii) shall be deemed to include a transfer of property and a set-off or release of an obligation:
Provided however that, in any case in which it is shown to the satisfaction of the Revenue Commissioners or on appeal under section 10 of the Finance Act, 1894, of the court entertaining the appeal, that any loan made by the deceased to the company, other than a loan to enable the company to acquire additional assets, was in all respects a transaction at arm's length with the company, the repayments on foot of such loan or the payment of interest on such loan shall not be treated as income or benefits for the purposes of the said section 20 (4) (a) (ii).
(3) This section shall have effect only in cases in which the deceased dies after the passing of this Act.
Amendment of section 22 of Finance Act, 1965.
37.—(1) Section 22 (2) of the Finance Act, 1965, shall have effect in relation to a death occurring after the passing of this Act as if—
(a) “other than land” were deleted, and
(b) the following paragraph were inserted after paragraph (a)—
“(aa) the property passes or is deemed to pass under or by virtue of a disposition, whether made before or after the passing of this Act, the proper law of which at the date when the disposition took effect was the law of the State, or”.
(2) Paragraphs (a) and (b) of the said section 22 (2) shall not apply, in the case of land situate out of the State, where the death is that of a person whose domicile of origin was not in the State and the land had been held by him or for his benefit prior to the date on which such person became ordinarily resident in the State.
Cesser of section 27(4) of Finance Act, 1965.
38.—(1) Section 27 (4) of the Finance Act, 1965, shall cease to have effect in relation to property which is deemed to pass on a death occurring after the passing of this Act.
(2) Subsection (1) of this section shall have effect only in cases in which the relevant disposition, surrender, assurance, divesting, determination or other transaction was made or effected after or within two years before the passing of this Act.
Abatement of estate duty.
39.—(1) Section 45 of the Finance Act, 1969, is hereby amended by the substitution of “£1,500” for “£1,000” and of “£750” for “£500” in each place where they respectively occur in subsections (2), (3), (4) and (5).
(2) This section shall have effect only in relation to benefits (within the meaning of the said section 45) accruing on or after the passing of this Act.
Removal of restriction on value of agricultural property in certain cases.
40.—(1) Subject to subsection (2) of this section, in the case of any person dying after the passing of this Act, the proviso to section 7 (5) of the Finance Act, 1894, and the provisions of section 61 (1) of the Finance (1909-10) Act, 1910, shall cease to have effect in relation to property which is sold within the period of six years after the date by reference to which such property is required to be valued for estate duty.
(2) In any case in which it is shown to the satisfaction of the Revenue Commissioners that any such sale as aforesaid was effected solely as part of a family arrangement for the distribution of the estate of a deceased person among his widow and children (including any illegitimate children, step-children and children adopted under the provisions of the Adoption Acts, 1952 and 1964) and that the property the subject of the sale remains in the possession of any one or more of them, subsection (1) of this section shall not apply unless the said property is subsequently sold within the period of six years after the date of the death of such deceased person.
Restriction of exemption from duty of marriage gifts.
41.—(1) Where a person makes a gift in consideration of marriage and the person is either a party to the marriage or the parent or remoter ancestor of a party to the marriage and the gift is for the benefit either of a party to the marriage or of the issue of the marriage, paragraphs (c) and (e) of section 2 (1) of the Finance Act, 1894, shall apply to so much only of the principal value of the property comprised in the gift as exceeds £5,000.
(2) Where a person makes a gift in consideration of marriage and the gift is for the benefit either of a party to the marriage or of the issue of the marriage and subsection (1) of this section does not apply, paragraphs (c) and (e) of section 2 (1) of the Finance Act, 1894, shall apply to so much only of the principal value of the property comprised in the gift as exceeds £1,000.
(3) In the case of any one death—
(a) the total amount of the relief conferred by subsection (1) of this section in respect of any one marriage shall not exceed £5,000, and
(b) the total amount of the relief conferred by subsection (2) of this section in respect of any one marriage shall not exceed £1,000.
(4) In this section “issue” includes a step-child and a child adopted under the provisions of the Adoption Acts, 1952 and 1964, and their issue and “parent” and “remoter ancestor” shall be construed accordingly.
(5) (a) Section 59 (2) of the Finance (1909-10) Act, 1910, as amended by the Finance Act, 1965, shall have effect as if “which are made in consideration of marriage, to or for the benefit of a party to the marriage or of issue of the marriage, or” were deleted.
(b) Section 27 of the Finance Act, 1938, shall have effect as if paragraph (a) were deleted.
(c) Section 24 (3) of the Finance Act, 1961, shall have effect as if paragraph (c) were deleted.
(6) This section shall have effect only in respect of dispositions and gifts made on or after the 28th day of April, 1971.
Penalties.
42.—(1) A person who fails to comply with subsection (3), (4), (5) or (14) of section 8 of the Finance Act, 1894, shall be liable to a penalty not exceeding £500.
(2) (a) Where a person fraudulently or negligently, for the purposes of the enactments relating to estate duty, delivers, produces, furnishes, gives or sends to the Revenue Commissioners or otherwise makes use of any incorrect account, return, estimate, statement, information, book, document, record or declaration, he shall be liable to a penalty of—
(i) a sum not exceeding £500, and
(ii) the amount of, or in the case of fraud, double the amount of, the additional duty payable if the said account, return, estimate, statement, information, book, document, record or declaration had been correct.
Provided that the person shall be deemed not to have acted negligently if he had a reasonable excuse for his action and the incorrect account, return, estimate, statement, information, book, document, record or declaration, as the case may be, was corrected by him without unreasonable delay after the excuse had ceased.
(b) For the purposes of this subsection, any account, return, estimate, statement, information, book, document or declaration submitted on behalf of any person accountable for estate duty shall be deemed to have been submittedby that person unless he proves that it was submitted without his consent or knowledge.
(3) Any person who assists in or induces the making or delivery for any purpose of estate duty of an account, return, estimate, statement or declaration which he knows to be incorrect shall be liable to a penalty not exceeding £500.
(4) Where a person liable to pay any estate duty or any instalment thereof fails to pay the duty or the instalment within a period of one year after the date on which the duty or the instalment was payable or within such further period as the Revenue Commissioners may determine, he shall be liable to a penalty of the amount of the duty.
(5) A banker (within the meaning of section 33 of the Finance Act, 1935) who pays money in contravention of the said section 33 shall be guilty of an offence under that section and shall be liable, on conviction on indictment, to a penalty of £1,000.
(6) (a) Proceedings for the recovery of any penalty under this section may be commenced at any time within six years next after the date on which it was incurred.
(b) Where the person who has incurred any penalty under this section has died, any proceedings which have been or could have been commenced against him may be continued or commenced against his executor or administrator, as the case may be, and any penalty awarded in proceedings so continued or commenced shall be a debt due from and payable out of his estate.
(7) (a) In this section, a reference to estate duty includes a reference to the interest payable upon such duty.
(b) A penalty under this section may—
(i) if it is payable by an unincorporated body of persons, be recovered from all or any one or more of the members of the body, and
(ii) if it is payable by a body corporate, be recovered from all or any one or more of the directors or members of any committee of management or other controlling authority of such body or from the secretary or other officer of the body who is nominated by the body to deliver to the Revenue Commissioners any affidavit, account, statement or information relating to estate duty,unless, in the case of any person from whom it is sought to recover the penalty, it is proved that the act or omission to which the penalty relates took place without his knowledge or consent.
(8) The Revenue Commissioners may, in their discretion, mitigate any penalty under this section, or stay or compound any proceedings for the recovery thereof, and may also, after judgment, further mitigate or entirely remit the penalty.
PART IV
Stamp Duties
Amendment of Stamp Act, 1891.
43.—(1) The Stamp Act, 1891, is hereby amended by—
(a) the insertion of “or aircraft” after “or any ship or vessel” and after “in any ship or vessel” in section 59 (1), and
(b) the insertion of “or aircraft” after “of any ship or vessel” and after “in any ship or vessel” in paragraph (2) under the heading “General Exemptions from all Stamp Duties” (inserted by the Finance Act, 1970) in the First Schedule.
(2) This section shall come and be deemed to have come into operation on the 1st day of October, 1970, and shall not have effect with respect to any instrument executed before such coming into operation.
Exemption from stamp duty on certain bills of exchange.
44.—(1) The First Schedule (as amended by the Finance Act, 1970) to the Stamp Act, 1891, shall have effect as if the following exemption were inserted therein under the heading “BILL OF EXCHANGE OR PROMISSORY NOTE.”;
“(9) Bill drawn on any form supplied by the Commissioners for the purpose of remitting amounts of tax in accordance with Regulation 10 of the Income Tax (Construction Contracts) Regulations, 1971.”.
(2) This section shall have and be deemed to have had effect as on and from the 6th day of April, 1971.
PART V
Corporation Profits Tax
Continuance of certain exemptions from corporation profits tax.
45.—The exemptions from corporation profits tax specified in section 33 (1) of the Finance Act, 1929, shall be given in respect of the period beginning on the 1st day of January, 1971, and ending on the 31st day of December, 1971.
Amendment of section 69 of Finance Act, 1959.
46.—(1) Any reference in section 69 of the Finance Act, 1959, to an allowance under section 241 of the Income Tax Act, 1967, shall, in a case in which section 26 (2) of this Act has had effect, be construed as a reference to the allowance as increased under that subsection.
(2) Section 69 of the Finance Act, 1959, is hereby amended by the insertion in subsection (1) of the following paragraph after paragraph (d);
“(dd) an investment allowance under section 22 of the Finance Act, 1971,”.
(3) Where for any year of assessment—
(a) section 26 (2) of this Act is deemed not to have applied to any machinery or plant, or
(b) an investment allowance in respect of qualifying machinery or plant is withdrawn under section 25 of this Act,
there shall be made for the purposes of corporation profits tax all such additional assessments and adjustments of assessments as may be appropriate.
Amendment of section 14 of Finance Act, 1962.
47.—(1) In relation to interest chargeable for any month commencing on or after the date of the passing of this Act, or part of such a month on corporation profits tax due and payable whether before, on or after such date, section 14 (1) of the Finance Act, 1962, is hereby amended by the substitution of “.75 per cent.” for “one-half per cent.”.
(2) (a) Section 14 of the Finance Act, 1962, is hereby further amended—
(i) by the addition to subsection (1) of the following proviso:
“Provided that corporation profits tax charged by any assessment shall, notwithstanding any appeal against such assessment, carry interest at the rate of .75 per cent. for each month or part of a month from the date when, if there were no appeal against the assessment, the tax would become due and payable under section 56 (1) of the Finance Act, 1920, until payment.”;
(ii) by the substitution in subsection (3) of “two months” for “three months”; and
(iii) by the insertion after subsection (3) of the following subsection:
“(3A) (a) Where notice of appeal has been given against an assessment to corporation profits tax and an agreement as to the amount of tax which should be paid notwithstanding the appeal has been reached between the appellant and the inspector or other officer of the Revenue Commissioners concerned under section 31 of the Finance Act, 1964, and the amount so agreed has been paid within the period referred to in subsection (3), subsection (1) shall not apply to any balance of tax chargeable in accordance with the determination of the appeal if such balance is paid within two months from the determination of the appeal.
(b) Where notice of appeal has been given against an assessment to corporation profits tax and, in the absence of such an agreement as is referred to in paragraph (a), an appellant pays within the period referred to in subsection (3) a sum on account of the tax charged by the assessment under appeal and such sum proves to be not less than 80 per cent. of the amount of tax found to be chargeable by the assessment on the determination of the appeal, subsection (1) shall not apply to any balance of tax chargeable in accordance with the determination if such balance is paid within two months from the date of the determination of the appeal.
(c) In this subsection ‘determination of the appeal’ means a determination by the Appeal Commissioners under section 416 (4) of the Income Tax Act, 1967 (as applied to corporation profits tax by Regulation 6 of the Corporation Profits Tax Regulations, 1967), and includes—
(i) an agreement under section 416 (3) of the Income Tax Act, 1967 (as applied as aforesaid), and
(ii) an assessment becoming final and conclusive by virtue of section 416 (6) of that Act (as applied as aforesaid).”.
(b) Paragraph (a) of this subsection shall not have effect in relation to corporation profits tax charged by any assessment made before the date of the passing of this Act.
(3) Section 65 of the Finance Act, 1965, shall not apply in relation to assessments to corporation profits tax made on or after the date of the passing of this Act.
Amendment of section 31 of Finance Act, 1964.
48.—In relation to assessments made on or after the date of the passing of this Act, section 31 of the Finance Act, 1964, is hereby amended—
(a) by the insertion in subsection (1) after “repaid” of “with interest at the rate provided by section 14 (1) of the Finance Act, 1962, from the date or dates of payment of the amount or amounts giving rise to the overpayment to the date on which the repayment is made”, and
(b) by the addition to subsection (1) of the following proviso:
“Provided that—
(a) interest shall not be payable under this subsection if it amounts to less than £1, and
(b) income tax shall not be deductible on payment of interest under this section and such interest shall not be reckoned in computing profits for purposes of corporation profits tax.”, and
(c) by the insertion after subsection (1) of the following subsection:
“(1 A) Where, in a case in which notice of appeal has been given against an assessment to corporation profits tax and in which there is no agreement of the kind referred to in subsection (1), the appellant pays an amount of tax on account of the tax charged by the assessment under appeal which is in excess of the tax found to be chargeable by the assessment on the determination of the appeal, the provisions of subsection (1) shall apply as if the overpayment of tax had arisen by reason of a payment made in accordance with an agreement of the kind aforesaid.”.
Payment of tax notwithstanding application for rehearing of appeal by Circuit Court.
49.—Notwithstanding that, in the case of an assessment to corporation profits tax made upon a person on or after the date of the passing of the Finance Act, 1971, the person has, pursuant to section 429 of the Income Tax Act, 1967 (as applied to corporation profits tax by section 56 (6) of the Finance Act, 1920), required his appeal to the Appeal Commissioners against the assessment to be reheard by a judge of the Circuit Court, corporation profits tax shall be paid in accordance with the determination of the Appeal Commissioners:
Provided that if the amount of the assessment is altered by the determination of the judge, then—
(a) if too much tax has been paid, the amount or amounts overpaid shall, save where the interest amounts to less than £1, be repaid with interest at the rate provided by section 14 (1) of the Finance Act, 1962, from the date or dates of payment of the amount or amounts overpaid to the date on which the repayment is made; or
(b) if too little tax has been paid, any balance shall be payable but the provisions of section 14 (3A) of the Finance Act, 1962, shall apply as if the appeal were an appeal to the Appeal Commissioners and the determination of the appeal by the judge were a determination of the appeal by the Appeal Commissioners.
Interest on corporation profits tax in cases of fraud or neglect.
50.—(1) In this section “neglect” has the same meaning as in section 13 of the Finance (Miscellaneous Provisions) Act, 1968.
(2) Where, for any accounting period ending on or after the date of the passing of this Act, an assessment is made for the purpose of recovering an undercharge to corporation profits tax which is attributable to the fraud or neglect of any person, the amount of the tax undercharged shall carry interest at the rate of .75 per cent. for each month or part of a month from the expiration of one year after the end of that accounting period to the date of payment of the tax undercharged.
(3) Subject to subsection (5), subsections (1) and (3) of section 14 of the Finance Act, 1962, shall not apply to tax carrying interest under this section.
(4) Subsections (4), (5), (6) and (7) of section 14 of the Finance Act, 1962, shall apply to interest chargeable under this section as they apply to interest chargeable under the said section 14.
(5) Where an assessment of the kind referred to in subsection (2) is made—
(a) the inspector concerned shall give notice to the person assessed that the tax charged by the assessment will carry interest under this section,
(b) the person assessed may appeal against the assessment on the ground that interest should not be charged under this section and the provisions of the enactments relating to corporation profits tax governing appeals against assessments shall apply and have effect in relation to the appeal as they apply in relation to those appeals with any necessary modifications, and
(c) if, on the appeal, it is determined that the tax charged by the assessment should not carry interest under this section, subsections (1) and (3) of section 14 of the Finance Act, 1962, shall apply to that tax.
PART VI
Miscellaneous
Capital Services Redemption Account.
51.—(1) In this section—
“the principal section” means section 22 of the Finance Act, 1950;
“the 1970 amending section” means section 52 of the Finance Act, 1970;
“the twenty-first 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 1970 amending section shall, in relation to the twenty-nine successive financial years commencing with the financial year ending on the 31st day of March, 1972, have effect with the substitution of “£3,578,220” for “£3,590,509”.
(3) Subsection (6) of the 1970 amending section shall have effect with the substitution of “£2,258,759” for “£2,322,880”.
(4) A sum of £3,815,802 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, 1972.
(5) The twenty-first 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 twenty-first additional annuity, not exceeding £2,456,314 in any financial year, may be applied towards defraying the interest on the public debt.
(7) The balance of the twenty-first additional annuity shall be applied in any one or more of the ways specified in subsection (6) of the principal section.
Excise duties on registration of firearms dealers.
52.—Section 41 of the Finance Act, 1925, is hereby amended—
(a) by the substitution of “twenty-five pounds” for “one pound” in subsection (1),
(b) by the insertion in subsection (2) after “imposed by” of “subsection (1) of”, and
(c) by the insertion after subsection (2) of the following subsections:
“(3) In lieu of the duty imposed by subsection (1) of this section, an excise duty of three pounds shall be charged, levied and paid on the occasions hereinafter mentioned on and by every person who after the passing of the Finance Act, 1971, becomes registered in any register of firearms dealers established and kept under the Firearms Act, 1925, and whose registration is made subject to the condition that he confines his dealings asa firearms dealer to the purchase and sale of ammunition for shotguns, for unrifled air guns and for rifled firearms of a calibre not exceeding.22 inches.
(4) The excise duty imposed by subsection (3) of this section shall be charged, levied and paid upon registration in any such register as aforesaid subject to the condition aforesaid and also upon every renewal of any such registration.”.
Repeals.
53.— In the case of persons dying after the passing of this Act, each enactment specified in column (2) of the Third Schedule to this Act is hereby repealed to the extent specified in column (3) of that Schedule.
Care and management of taxes and duties.
54.—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.
55.— (1) This Act may be cited as the Finance Act, 1971.
(2) Part I of this Act shall be construed together with the Income Tax Acts.
(3) Part II of this Act, so far as it relates to customs, shall be construed together with the Customs Acts and the said Part II, so far as it relates to duties of excise, and section 52 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 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 I of this Act shall, save as is otherwise expressly provided therein, be deemed to have come into force and shall take effect as on and from the 6th day of April, 1971.
(7) 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)
Section 28.
Part I
Description of Spirits | Preferential Rates | Full Rates |
(1) | (2) | (3) |
£ | £ | |
For every gallon of Perfumed Spirits | 32·067 | 32·267 |
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 | 27·056 | 27·223 |
For every gallon computed at proof of spirits of any description not heretofore mentioned and mixtures and preparations containing spirits | 20·042 | 20·167 |
Part II
Description of Spirits | United Kingdom Rate |
£ | |
For every gallon of Perfumed Spirits | 26·963 |
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 | 22·75 |
For every gallon computed at proof of spirits of any description not heretofore mentioned and mixtures and preparations containing spirits | 16·852 |
SECOND SCHEDULE
Scale of Rates of Estate Duty
Section 31.
Principal value of the Estate | Rate per cent of duty | |||||
£ | £ | |||||
Exceeding | 5,000 | and | not | exceeding | 6,000 | 1 |
” | 6,000 | ” | ” | ” | 7,000 | 2 |
” | 7,000 | ” | ” | ” | 8,000 | 3 |
” | 8,000 | ” | ” | ” | 10,000 | 4 |
” | 10,000 | ” | ” | ” | 12,500 | 6 |
” | 12,500 | ” | ” | ” | 15,000 | 8 |
” | 15,000 | ” | ” | ” | 17,500 | 10 |
” | 17,500 | ” | ” | ” | 20,000 | 12 |
” | 20,000 | ” | ” | ” | 25,000 | 14 |
” | 25,000 | ” | ” | ” | 30,000 | 16 |
” | 30,000 | ” | ” | ” | 35,000 | 18 |
” | 35,000 | ” | ” | ” | 40,000 | 21 |
” | 40,000 | ” | ” | ” | 45,000 | 24 |
” | 45,000 | ” | ” | ” | 50,000 | 27 |
” | 50,000 | ” | ” | ” | 55,000 | 30 |
” | 55,000 | ” | ” | ” | 60,000 | 33 |
” | 60,000 | ” | ” | ” | 75,000 | 37 |
” | 75,000 | ” | ” | ” | 100,000 | 41 |
” | 100,000 | ” | ” | ” | 150,000 | 45 |
” | 150,000 | ” | ” | ” | 200,000 | 50 |
” | 200,000 | 55 | ||||
THIRD SCHEDULE
Enactments Repealed
Section 53.
Session and Chapter or Number and Year | Short Title | Extent of Repeal |
(1) | (2) | (3) |
57 & 58 Vict., c. 30. | Finance Act, 1894. | Subsection (6) of section 8 and the words “and any person who wilfully fails to comply with the provisions of this enactment shall be liable to the penalty above in this section mentioned” in subsection (14) of that section. |
10 Edw. 7, c. 8. | Finance (1909–10) Act, 1910. | Section 94 (in so far as it relates to estate duty). |
No. 28 of 1935. | Section 33 (3). |