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Uimhir 28 de 1925.
ACHT AIRGID, 1925.
CUID I.
CAIN IONCUIM.
Cáin ioncuim agus barra-cháin i gcóir 1925-26.
1.—(1) I gcóir na bliana dar tosach an 6adh lá d'Abrán, 1925, éileofar cáin ioncuim do réir cheithre scillinge fén bpunt.
(2) I gcóir na bliana dar tosach an 6adh lá d'Abrán, 1925, éileofar barra-cháin do réir na rátaí céanna gur héilíodh í dá réir i gcóir na bliana dar thosach an 6adh lá d'Abrán, 1924.
(3) Na forálacha reachtúla agus na forálacha eile a bhí i bhfeidhm ar feadh na bliana dar thosach an 6adh lá d'Abrán, 1924, i dtaobh cánach ioncuim agus barra-chánach, beidh éifeacht acu uile agus fé seach, fé réir forálacha an Achta so, i dtaobh na cánach ioncuim agus na barra-chánach a héileofar mar adubhradh i gcóir na bliana dar tosach an 6adh lá d'Abrán, 1925.
Buanú ar an saoirse d'ioncum déarcaisí sa Bhreatain Mhóir agus i dTuaisceart Éireann.
2.—Deonfar na saoirsí céanna ón gcáin i gcóir na mblian uile agus fé seach dar tosach an 6adh lá d'Abrán, 1925, an 6adh lá d'Abrán, 1926, agus an 6adh lá d'Abrán, 1927, fé seach, a deonadh le halt 3 den Acht Airgid, 1924 (Uimh. 27 de 1924), ón gcáin i gcóir na bliana dar tosach an 6adh lá d'Abrán, 1924.
Saoirse do phinsin agus d'aiscí mileata áirithe.
3.—(1) Aiscí mileata agus págh dí-shlógtha a deonadh d'oifigigh de sna Fórsaí Náisiúnta no d'Fhórsaí Cosanta Shaorstáit Éireann ar a ndí-shlóga beid saor agus tuigfar go rabhdar saor ón 5adh lá d'Abrán, 1923, o cháin ioncuim (le n-a n-áirítear barra-cháin) agus ní háireofar iad nuair a beifear ag áireamh ioncuim chun crícheanna na nAchtanna Cánach Ioncuim.
(2) Ar na pinsin chréachta agus mhí-chumais le n-a mbaineann alt 16 den Finance Act, 1919, áireofar gach pinsean agus aisce créachta a deonadh fén Acht Arm-Phinsean, 1923 (Uimh. 26 de 1923), agus tuigfar gach pinsean agus aisce créachta den tsórt san do bheith ortha ón 5adh lá d'Abrán, 1922, agus léireofar an t-alt san 16 den Finance Act, 1919, agus beidh éifeacht aige dá réir sin.
(3) Má íoc éinne cáin ioncuim no barra-cháin thar mar a bheadh air a íoc dá mbeadh an t-alt so i bhfeidhm beidh teideal aige chun aisíoc na breise ar chruthú na ndátán chun sástacht na gCoimisinéirí Speisialta.
Saoirse do phroifit áirithe cumann talmhaíochta.
4.—(1) Aon phroifit no sochar airgid a thiocfidh chun cumainn talmhaíochta as taisbeántas no as seó a cuireadh ar bun chun crícheanna an chumainn beidh sé saor o cháin ioncuim más chun crícheanna an chumainn amháin a cuirfar é.
(2) San alt so cialluíonn an focal “cumann talmhaíochta” aon chumann no fundúireacht a bunuíodh mar mhaithe le talmhaíocht, le garnóireacht, le síolrú eallaigh stuic, no le foraoiseacht.
Folóidh an focal “interest” “íocaíocht.”
5.—I mír (b) den phrovíso a ghabhann le fo-alt (1) d'alt 187 den Income Tax Act, 1918, tuigfar go bhfoluíonn an focal “interest” “íocaíocht.”
Faoiseamh o cháin a cáinmheasadh ar ioncum fé Chás V. de Sceideal D.
6.—Déanfar na Rialacha a bhaineann le Cás V de Sceideal D den Income Tax Act, 1918, do léiriú, agus beidh éifeacht acu, fé is dá gcuirtí an Riail seo a leanas isteach ionta i ndiaidh Riail 4, sé sin le rá:—
“5.—Where a person who has been charged with tax in respect of income from a possession out of Saorstát Éireann proves that the total amount of tax, computed in accordance with Rule 1 of the Rules applicable to Cases I. and II. of Schedule D, which was paid in respect of that income for the first three complete years of assessment during which he was the owner of the possession exceeds the total amount which would have been paid if he had been assessed for each of those years on the actual amount of the income of each year, he shall be entitled to repayment of the excess.
An application for repayment under this Rule shall be made within twelve months after the end of the three years aforesaid, and shall be determined by the Special Commissioners, whose determination thereon shall be final and conclusive.”
Cáin ioncuim ar shaoránaigh a chomhnuíonn i gcéin o am go ham.
7.—Déanfar Riail 3 de sna Rialacha Generálta a bhaineann le Sceidil A, B, C, D, agus E den Income Tax Act, 1918, do léiriú, agus beidh éifeacht aici, fé is dá gcuirtí na focail “Every citizen of Saorstát Éireann and” ina tosach.
Cuirfar teoranta áirithe aimsire níos sia ar aghaidh.
8.—(1) Fé réir forálacha an ailt seo, féadfar cáinmheas no céad-cháinmheas breise ar scór cánach ioncuim is inéilithe in aghaidh na bliana dar tosach an 6adh lá d'Abrán, 1922, no in aghaidh aon bhliana ina dhiaidh sin, do leasú no do dhéanamh (pe'ca aca é) fé alt 125 den Income Tax Act, 1918, aon uair nách déanaí ná sé bliana tar éis deire na bliana cáinmheasa.
(2) Fé réir forálacha an ailt seo, féadfar formhuirear ar scór cánach ioncuim is inéilithe in aghaidh na bliana dar tosach an 6adh lá d'Abrán, 1922, no in aghaidh aon bhliana ina dhiaidh sin, do ghearra fé alt 126 den Income Tax Act, 1918, aon uair nách déanaí ná sé bliana tar éis deire na bliana gur ina haghaidh ba cheart éileamh do dhéanamh ar an té a cuirfar fé fhormhuirear.
(3) Fé réir forálacha an ailt seo, féadfar cáinmheas ar scór barra-chánach is inéilithe in aghaidh na bliana dar tosach an 6adh lá d'Abrán, 1922, no in aghaidh aon bhliana ina dhiaidh sin, do leasú, no féadfar cáinmheas no cáinmheas breise ar scór barrachánach is inéilithe mar adubhradh do dhéanamh, fé fho-alt (7) d'alt 7 den Income Tax Act, 1918, aon uair nách déanaí ná sé bliana tar éis deire na bliana cáinmheasa.
(4) Chun na gcrícheanna a bhaineann le cáin ioncuim no barracháin d'éileamh ar sheiceadúirí no ar riarthóirí duine mhairbh ar scór proifit no sochair airgid no ioncuim a tháinig no d'fhás chuige roimh a bhás, ní féadfar aon cheann de sna gníomhartha ná de sna nithe uile agus fé seach a luaidhtear sna fo-ailt sin roimhe seo den alt so do dhéanamh níos déanaí ná deire na tríú bliana tar éis na bliana cáinmheasa ina bhfuair an duine marbh bás.
Tuille aimsire chun faoisimh, etc., áirithe d'éileamh.
9.—(1) I gcás teangmhas den tsórt dá dtagartar in alt 25 (alt le n-a ndeontar faoiseamh o cháin ar scór ioncuim a carnadh fé iontaobhaisí) den Income Tax Act, 1918, do theacht sa bhliain dar tosach an 6adh lá d'Abrán, 1922, no in aon bhliain cháinmheasa ina dhiaidh sin, léireofar an t-alt san, agus beidh éifeacht aige, fé is dá ndintí na focail “within six years after the end of the year of assessment” do chur isteach ann in ionad na bhfocal “within three years after the end of the year of assessment” atá anois ann.
(2) Chó fada is bhaineann sé le héilithe ar aisíoc ar scór cánach ioncuim do héilíodh in aghaidh na bliana dar tosach an 6adh lá d'Abrán, 1922, no in aghaidh aon bhliana cáinmheasa ina dhiaidh sin, déanfar alt 41 (alt le n-a gcuirtar teora leis an aimsir i gcóir éilithe ar aisíoc) den Income Tax Act, 1918, do léiriú, agus beidh éifeacht aige, fé is dá ndintí na focail “within six years next after the end of the year of assessment” do chur isteach ann in ionad na bhfocal “within three years next after the end of the year of assessment” atá anois ann.
(3) Chó fada is bhaineann sí le héilithe ar aisíoc ar scór cánach ioncuim do héilíodh in aghaidh na bliana dar tosach an 6adh lá d'Abrán, 1922, no in aghaidh aon bhliana cáinmheasa ina dhiaidh sin, déanfar Riail 5 (Riail a bhaineann leis an aimsir chun liúntaisí d'éileamh) d'Uimh. V. de Sceideal A den Income Tax Act, 1918, do léiriú, agus beidh éifeacht aici, fé is dá ndintí na focail “within six years after the expiration of the year of assessment” do chur inti in ionad na bhfocal “within three years after the expiration of the year of assessment” atá anois inti.
(4) In aon chás ina n-údaruítear leis na hAchtanna Cánach Ioncuim éileamh ar aisíoc cánach ioncuim do dhéanamh am áirithe no laistigh d'am áirithe (is giorra ná bliain) tar éis deire na bliana cáimheasa, féadfar an t-éileamh san do dhéanamh feasta áon uair laistigh de bhliain tar éis deire na bliana cáinmheasa.
Leasuithe áirithe maidir le pionóisí.
10.—(1) Aon uair laistigh de shé bliana tar éis an dáta ar a dtánathas fé aon fhíneáil no pionós fé sna hAchtanna Cánach Ioncuim, mar a leasuítear iad leis an Acht so, maidir no i mbaint leis an gcáin ioncuim no leis an mbarra-cháin do héilíodh in aghaidh na bliana dar tosach an 6adh lá d'Abrán, 1922, no in aghaidh aon bhliana ina dhiaidh sin, féadfar tosnú ar imeachta chun an fhíneáil no an pionós san do bhaint amach.
(2) Déanfar alt 30 (alt le n-a bhforchuirtar pionóisí mar gheall ar éilithe calaoiseacha) den Income Tax Act, 1918, do léiriú, agus beidh éifeacht aige, fé is dá gcuirtí na focail “five hundred pounds” i bhfo-alt (2) dhe in ionad na bhfocal “fifty pounds” atá sa bhfo-alt san anois.
(3) Déanfar alt 107 (alt le n-a bhforchuirtar pionóisí mar gheall ar fhaillí do thabhairt i seachada liostaí, faisnéisí, agus ráitisí) den Income Tax Act, 1918, do léiriú, agus beidh éifeacht aige, fé is dá ndintí na focail “twenty pounds and treble the tax which he ought to be charged under this Act” do chur i mír (b) d'fho-alt (1) de in ionad na bhfocal “fifty pounds” atá sa mhír sin anois.
(4) Déanfar alt 132 (alt le n-a bhforchuirtar pionóisí mar gheall ar mhaoin do chlaon-chasa go calaoiseach, etc.) den Income Tax Act, 1918, do léiriú, agus beidh éifeacht aige, fé is dá gcuirtí na focail “five hundred pounds” i bhfo-alt (2) dhe in ionad na bhfocal “fifty pounds” atá sa bhfo-alt san anois.
(5) Na forálacha uile de sna hAchtanna Cánach Ioncuim le n-a bhforchuirtar pionóisí, no a bhaineann ar aon tslí eile le pionóisí, mar gheall ar ghníomhartha (a dineadh no a fágadh gan déanamh) maidir le cáin ioncuim, bainfid le pionóisí den tsórt chéanna mar gheall ar na gníomhartha dá samhail maidir le barra-cháin, agus oibreoid chun na pionóisí sin d'fhorchur, agus san fé réir forálacha fo-alt (4) d'alt 7 agus forálacha fo-alt (2) d'alt 8 den Income Tax Act, 1918, agus gan dochar dóibh.
An ráta cánach gur dá réir a déanfar aisíocanna áirithe.
11.—Aon aisíoc i gcáin ioncuim in aghaidh aon bhliana cáinmheasa, pe'ca roimh rith an Achta so no dá éis sin a tháinig deire na bliana san, aisíoc go mbeidh teideal ag éinne chuige ar scór aon lacáiste a lomháladh fé ailt 18 go 22 den Finance Act, 1920, no ar scór an luíoduithe ar an ráta cánach ar an gcéad dhá chéad is cúig púint fhichead d'ioncum ionchánuithe fé alt 23 den Acht san, is do réir an riail-ráta chánach i gcóir na bliana san a déanfar é, no do réir leath an ráta san, pe'ca aca é, ach beidh san fé réir pé ceartuithe is ceart i gcásanna ina dtabharfar faoiseamh fé Acht na gCánach Dúbalta (Faoiseamh), 1923 (Uimh. 8 de 1923), no dá bhua: Ach i gcás éinne a chruthóidh, maidir le haon bhliain, go bhfuil sé gan ioncum ionchánuithe in aghaidh na bliana san de dheascaibh na lacáistí go bhfuil teideal aige chúcha, isé aisíoc a tabharfar do, má tugtar aon aisíoc do, ná aisíoc méid iomlán na cánach d'íoc sé, pe'ca tré lacáiste é no ar aon tslí eile, ar scór an ioncuim a bhí aige an bhliain sin.
Ceart athchomhairc i dtaobh ceisteanna buan-chomhnaí, comhnaí, agus gnáth-chomhnaí.
12.—(1) Einne ar a ngoillfidh breith na gCoimisinéirí Ioncuim ar aon cheist le n-a mbaineann an t-alt so, féadfa sé, tré fhógra i scríbhinn sa chéill sin do thabhairt do sna Coimisinéirí Ioncuim laistigh de dhá mhí ón dáta ar a dtabharfar fógra na breithe dho, a iarraidh go ndéanfidh na Coimisinéirí Speisialta a éileamh ar fhaoiseamh d'éisteacht agus breith do thabhairt air.
(2) Má dintar iarratas fén alt so, éistfidh na Coimisinéirí Speisialta an t-éileamh agus tabharfid breith air fé mar a dhéanfidís i gcás athchomhairc chúcha i gcoinnibh cáinmheasa agus na forálacha uile de sna hAchtanna Cánach Ioncuim a bhaineann le n-a leithéid d'athchomharc (forálacha ar a n-áirítear iad súd a bhaineann le cás d'aithris chun barúil na hArd-Chúirte d'fháil ar phonc dlí ach ná háirítear ortha forálacha alt 196 den Income Tax Act, 1918) agus aon atharuithe is gá déanta ortha, bainfid leis an scéal dá réir sin.
(3) Baineann an t-alt so leis na ceisteanna so a leanas:—
(a) aon cheist, i dtaobh buan-chomhnaí no gnáth-chomhnaí, a eireoidh fé mhír (a) de Riail 2 de sna Rialacha a bhaineann le Cás IV. de Sceideal D, no fé mhír (a) de Riail 3 de sna Rialacha a bhaineann le Cás V. de Sceideal D;
(b) aon cheist, i dtaobh comhnaí, a eireoidh—
(i) fé mhír (d) de Riail 2 de sna Rialacha Generálta a bhaineann le Sceideal C; no
(ii) fé Riail 7 de sna Rialacha Ilghnéitheacha a bhaineann le Sceideal D maidir le héileamh ar aisíoc Cánach Ioncuim a déanfí ar na Coimisinéirí Ioncuim ag an té gur leis na stocanna, na cistí, na scaireanna, no na hurrúis agus 'na mbeadh teideal aige chun an ioncuim a thiocfadh asta san no 'na mbeadh teideal aige chun na mblianacht, na bpinsean, no na suim mbliantúil eile, pe'ca aca é, agus gur dineadh luíodú ar a ioncum mar gheall ar an gcáin ioncuim do cáinmheasadh agus do héilíodh fén Riail sin.
Beidh míniú ceangailte de bharántaisí dividendum, etc., ar as-bhaint chánach ioncuim.
13.—(1) Gach barántas, seic, no ordú eile a tarraiceofar no a déanfar no a thabharfidh le tuisgint gur tarraigeadh no gur dineadh é tar éis an 30adh lá de Mhí na Samhna, 1925, agus a cuirfar chun siúil no a seachadfar chun aon ús no dividendum d'íoc a bheidh á roinnt ag cuideachtain go bhfuil teideal acu chun cáin ioncuim do bhaint as an ús no as an dividendum san, beidh ráiteas i scríbhinn ceangailte dhe no ag gabháil leis ag taisbeáint—
(a) an mór-mhéid atá, ar bhaint na ceart-chánach ioncuim as, ar aon mhéid leis an méid a híocadh, agus
(b) ráta agus méid na cánach ioncuim a ghabhann leis an mór-mhéid sin, agus
(c) an méid glan a híocadh.
(2) Má dhineann cuideachta faillí in aon cheann d'fhorálacha an ailt seo do chó-líona, raghaidh an chuideachta fé fhíneáil deich bpunt ar scór gach cionta fé leith, ach ní raghaidh méid iomlán na bhfíneála a forchuirfar fén alt so ar aon chuideachtain mar gheall ar chiontaí maidir le haon íoc áirithe amháin no le haon roinnt áirithe amháin úis no dividenda, ní ragha sé thar céad punt.
(3) San alt so cialluíonn agus foluíonn an focal “cuideachta” cuideachta do réir brí an Companies (Consolidation) Act, 1908, agus cuideachta a bunuíodh le leitreacha paitinne, no le haon Reacht Briotáineach no Acht den Oireachtas no dá réir.
Luach saothair do dhaoine go bhfuil sé de chúram ortha ús, etc., d'íoc.
14.—Déanfar alt 6 (alt a bhaineann le luach saothair do dhaoine go bhfuil sé de chúram ortha ús, etc., d'íoc) den Acht Airgid, 1924 (Uimh. 27 de 1924), do léiriú agus beidh éifeacht aige agus tuigfar go raibh éifeacht riamh aige fé is da ndintí an fo-alt so a leanas do chur ann in ionad an fho-ailt (1) atá anois ann, sé sin le rá:
“(1) Einne go bhfuil sé de chúram air aon ús, dividenda no íocaíochtaí bliantúla eile d'íoc is iníoctha amach as aon ioncum puiblí seachas ioncum Shaorstáit Éireann, no ar scór stocanna, cistí, scaireanna, no urrúsanna aon chuideachtan, cumainn, fionntair no gnótha choigríche, má chó-líonann sé na coiníollacha atá orduithe ag na Coimisinéirí Ioncuim fé fho-alt (2) d'alt 10 den Acht Airgid, 1923 (Uimh. 21 de 1923), beidh teideal ag an duine sin chun liúntas d'fháil mar luach saothair, liúntas a háireofar tré fhéachaint ar mhéid na ndividenda, an úis, no na n-íocaíocht mbliantúil eile gur có-líonadh na coiníollacha san in a dtaobh, agus a shocróidh an tAire Airgid do réir ráta no rátaí nách lú in aon chás ná trí scillinge déag agus sé pingne in aghaidh gach míle punt den méid sin.”
Faisnéis i dtaobh éifeacht alt 69 den Acht Rialtais Áitiúla, 1925.
15.—Maidir leis an méid d'alt 69 den Acht Rialtais Áitiúla, 1925 (Uimh. 5 de 1925), le n-a n-achtuítear go dtuigfar, chun crícheanna meas agus gearra rátaí áirithe, go bhfuil luacháil foirgintí áirithe fé sna hAchtanna Luachála luíoduithe dhá dtrian, faisnéistear agus achtuítear leis seo, chun deire do chur le hamhruis, ná baineann an méid sin agus ná bainfe sé leis an luach bliantúil 'na bhfuigfar amach, tré fhéachaint air, an cháin ar scór na bhfoirgintí sin fé Sceidil A agus B den Income Tax Act, 1918, agus ná hoibríonn agus ná hoibreoidh sé chun an luach san do luíodú, agus faisnéistear agus achtuítear fós leis seo go dtuigfar, in ainneoin an ailt sin 69 ach gan dochar don phrovíso a ghabhann le fo-alt (1) d'alt 187 den Income Tax Act, 1918, gurb é is luach bliantúil do sna foirgintí sin, chun an cháin sin do dhéanamh amach, ná lán-mhéid na luachála ortha atá i bhfeidhm de thurus na huaire fé sna hAchtanna Luachála.
CUID II.
CUSTUIM AGUS MAL.
Diúité ar bhaill éadaigh phearsanta agus ar chóir ghléasta.
16.—(1) Lasmuich den chás a luaidhtear ina dhiaidh seo anso, muirearófar, gearrfar, agus íocfar diúité custum is có-ionann le cúig déag per cent. de luach na hearra ar gach ball éadaigh phearsanta agus cóir ghléasta, pe'ca déanta i bpáirt no go hiomlán do, agus ar gach fíor-chuid de bhall éadaigh phearsanta, no de chóir ghléasta, agus ar gach cabhair do bhaill éadaigh phearsanta, no do chóir ghléasta a hiomportálfar isteach i Saorstát Éireann an 24adh lá d'Abrán, 1925, no dá éis sin.
(2) Ní déanfar an diúité a forchuirtar leis an alt so do mhuirearú ná do ghearra—
(a) ar bhróga ná ar bhróga ísle (ar a n-áirítear slipéidí, golaisí, asa, agus paitíní), ná ar aon fhíor-choda dhíobh ná cabhartha dhóibh, ná
(b) ar aon chabhair do bhaill éadaigh phearsanta no do chóir ghléasta a hiomportálfar ar leithligh lasmuich de sna baill éadaigh no den chóir ghléasta agus a bheidh déanta ar fad no nách mór ar fad d'abhair neamhfhighteacha, ná
(c) ar aon fhíor-choda d'fhoscadáin, ná
(d) ar aon carra, de chineál mháinliaghachta no liaghachta, atá ceaptha chun é chaitheamh mar gheall ar aon bhreoiteacht no easba chorpardha no mar chosaint uirthi no mar leigheas uirthi, ná
(e) ar mhúnlaí nea-bhlocuithe ná ar húdaí nea-bhlocuithe i gcóir hataí, pé abhar atá ionta, ná
(f) ar chleití órnáideacha ná ar bhláthanna airtifisialta a hiomportálfar chun iad d'úsáid i ndéanamh no i dtrimeáil bhaill éadaigh phearsanta no chóir ghléasta agus gur ar leithligh lasmuich de sna baill éadaigh no den chóir ghléasta a hiomportálfar iad amhlaidh.
(3) Más deimhin leis na Coimisinéirí Ioncuim gur chun é úsáid i gcluiche stáitse no i dtaisbeáint no taibhdhirc eile dhrámaíochta no cheoil, agus chuige sin amháin, atá aon bhall áirithe d'éadach phearsanta no de chóir ghléasta á iomportáil, féadfid, fé réir cólíona pé coiníollacha is oiriúnach leo d'fhorchur, a cheadú go n-iomportálfar an ball san gan an diúité a forchuirtar leis an alt so d'íoc.
(4) Más deimhin leis na Coimisinéirí Ioncuim gur chun tuille déantóireachta do dhéanamh air agus chun é easportáil ina dhiaidh sin atá aon bhall áirithe d'éadach phearsanta no de chóir ghléasta leath-dhéanta á iomportáil, féadfid, fé réir cólíona pé coiníollacha is oiriúnach leo d'fhorchur, a cheadú go n-iomportálfar an ball san gan an diúité a forchuirtar leis an alt so d'íoc.
(5) Chun crícheanna an ailt seo folóidh an focal “cóir ghléasta” ciarsúirí póca agus foscadáin.
Diúité ar phlainceudaí agus ar abhar plainceudaí.
17.—Muirearófar, gearrfar, agus íocfar diúite custum is cóionann le cúig déag per cent. de luach na hearra ar gach plainceud agus abhar plainceudaí, pe'ca bán no daithte é, is cuma cad chuige é, agus ar gach súsa (nách súsa chun úrlár do chlúdach) a hiomportálfar isteach i Saorstát Éireann an 24adh lá d'Abrán, 1925, no dá éis sin.
Diúité ar chreata leapan agus ar throscán.
18.—(1) Muirearófar, gearrfar, agus íocfar diúité custum is có-ionann le tríocha a trí is trian per cent. de luach na hearra ar gach creat leapan, pé abhar atá ann, agus ar gach fíor-chuid de chreata leapan agus ar gach troscán (nách creata leapan) déanta d'adhmad i bpáirt no go hiomlán, pe'ca lán-déanta no leath-dhéanta dhóibh, agus ar gach fíor-chuid de throscán (nách creata leapan) agus í déanta d'adhmad i bpáirt no go hiomlán, a hiomportálfar isteach i Saorstát Éireann an 24adh lá d'Abrán, 1925, no dá éis sin.
(2) Ní déanfar an diúité a forchuirtar leis an alt so do mhuirearú ná do ghearra—
(a) ar aon phictiúir atá péinteálta no greamuithe ar adhmad ná ar aon fhráma pictiúra atá déanta d'adhmad i bpáirt no go hiomlán ná ar aon phictiúir atá frámálta in aon fhráma den tsórt san ná ar aon fhíor-chuid d'aon fhráma den tsórt san, ná
(b) ar aon ghléas atá déanta d'adhmad i bpáirt no go hiomlán agus atá oiriúnuithe chun é d'úsáid chun glantóireacht thighis do dhéanamh leis tré shúghrac, ná ar aon fhíor-chuid d'aon ghléas den tsórt san.
(3) Más deimhin leis na Coimisinéirí Ioncuim gur chun é úsáid i gcluiche stáitse no i dtaisbeáint no i dtaibhdhirc eile dhrámaíochta no cheoil, agus chuige sin amháin, atá aon bhall áirithe troscáin á iomportáil, féadfid, fé réir cólíona pé coiníollacha is oiriúnach leo d'fhorchur, a cheadú go n-iomportálfar an ball san gan an diúité a forchuirtar leis an alt so d'íoc.
(4) Más deimhin leis na Coimisinéirí Ioncuim i dtaobh aon troscáin atá á iomportáil—
(a) go bhfuil an té atá á iomportáil ina bhuan-chomhnaí no go bhfuil sé ar aigne bheith ina bhuan-chomhnaí i Saorstát Éireann, agus
(b) go raibh an troscán in úsáid cheana féin ag an iomportálaí no ag á mhuirghin no ag á theaghlach, agus
(c) go bhfuil an troscán á iomportáil chun bheith in úsáid i Saorstát Éireann ag an iomportálaí no ag á mhuirghin no ag á theaghlach,
féadfidh na Coimisinéirí Ioncuim, fé réir cólíona pé coiníollacha is oiriúnach leo d'fhorchur, a cheadú go n-iomportálfar an troscán san gan an diúité a forchuirtar leis an alt so d'íoc.
(5) Más deimhin leis na Coimisinéirí Ioncuim gur chun tuille déantóireachta do dhéanamh air agus chun é easportáil ina dhiaidh sin atá aon bhall áirithe troscáin leath-dhéanta á iomportáil, féadfid, fé réir cólíona pé coiníollacha is oiriúnach leo d'fhorchur, a cheadú go n-iomportálfar an ball san gan an diúité a forchuirtar leis an alt so d'íoc.
Diúité ar bhuidéil ghloine fholmha agus ar chrúiscíní gloine folmha.
19.—(1) Muirearófar, gearrfar, agus íocfar diúité custum is có-ionann le tríocha a trí is trian per cent. de luach na hearra ar gach buideul gloine folamh agus ar gach crúiscín gloine folamh a hiomportálfar isteach i Saorstát Éireann an 24adh lá d'Abrán, 1925, no dá éis sin.
(2) Ní déanfar an diúité a forchuirtar leis an alt so do mhuirearú ná do ghearra—
(a) ar thaomairí gloine, ná
(b) ar bhuidéil ghloine is deimhin leis na Coimisinéirí Ioncuim a bheith oiriúnuithe chun iad d'úsáid chun bia do thabhairt do naoidheanáin, agus chuige sin amháin, ná
(c) fé réir cólíona pé coiníollacha is oiriúnach leis na Coimisinéirí Ioncuim d'fhorchur, ar bhuidéil ghloine ná ar chrúiscíní gloine gur deimhin leis na Coimisinéirí Ioncuim ná fuilid á n-iomportáil ach chun iad d'úsáid chun bainne atá le díol do chimeád ionta.
(3) Aon earra a dlightar a chur fén diúité a forchuirtar leis an alt so agus a hath-iomportálfar isteach i Saorstát Éireann tar éis a easportála amach as, beidh sé saor ón diúité sin má cuirtar ina luighe ar na Coimisinéirí Ioncuim—
(a) nár hiomportáladh an earra sarar heasportáladh í, no
(b) gur roimh an 12adh lá de Bhealtaine, 1924, a céadiomportáladh an earra, no
(c) gur ar an 12adh lá de Bhealtaine, 1924, no dá éis sin, agus roimh an 24adh lá d'Abrán, 1925, a céadiomportáladh an earra, agus nár dligheadh é chur fén diúité a forchuirtar le halt 20 den Acht Airgid, 1924 (Uimh. 27 de 1924) no gur dligheadh an diúité sin do chur air agus gur híocadh an diúité sin air, no
(d) gur ar an 24adh lá d'Abrán, 1925, no dá éis sin, a céadiomportáladh an earra, agus gur híocadh go cuibhe air an diúité a forchuirtar leis an alt so.
(4) Aon earra a hiomportálfar isteach i Saorstát Éireann tar éis a hiomportála isteach i Saorstát Éireann agus a heasportála amach as roimhe sin nuair ná raibh sí ach ar turus fé bhanna ní tuigfar í bheith á hath-iomportáil isteach i Saorstát Éireann do réir brí an ailt seo.
(5) Ní bhainfidh alt 6 den Customs and Inland Revenue Act, 1879, le hearraí a dlightar a chur fén diúité a forchuirtar leis an alt so.
Diúité ar bhuidéil ghloine agus ar chrúiscíní gloine ina bhfuil earraí indiúité.
20.—Ar gach buideul gloine no crúiscín gloine a hiomportálfar isteach i Saorstát Éireann an 9adh lá de Bhealtaine, 1925, no dá éis sin, agus ina mbeidh aon earra indiúité le linn a iomportála, muirearófar, gearrfar agus íocfar an diúité custum so a leanas, sé sin le ra:—
(a) mara dtéigheann níos mó ná cúig únsa fliucháin sa bhuideul no sa chrúiscín, diúité do réir ráta trí pingne ar gach dosaen no cuid de dhosaen buideul no crúiscín den tsórt san;
(b) má théigheann níos mó ná cúig únsa fliucháin sa bhuideul no sa chrúiscín, diúité do réir ráta sé pingne ar gach dosaen no cuid de dhosaen buideul no crúiscín den tsórt san.
Diúité ar earraí atá déanta de shiúicre no ina bhfuil siúicre, etc.
21.—Ar gach earra nách milseog shiúicre, meascán cócó, beoir, uisce búird, luibh-bheoir, lionn ubhall, lionn pioraí, fíon, tobac, biotáille, ná aon earra ar a bhforchuirtar diúité le halt 26 den Acht so, agus a hiomportálfar isteach i Saorstát Éireann an 15adh lá de Mheitheamh, 1925, no dá éis sin, agus a bheidh déanta de shiúicre no d'abhar eile chun milsithe, no ina mbeidh siúicre no an t-abhar san, muirearófar, gearrfar, agus íocfar an diúité custum so a leanas, sé sin le rá:—
(a) más do réir meáchainte a horduítear sna liostaí oifigiúla iomportála na hearraí a iontráil ar a n-iomportáil, diúité do réir ráta pingne an punt;
(b) más do réir tomhais a horduítear sna liostaí oifigiúla iomportála na hearraí a iontráil ar a n-iomportáil, diúité do réir ráta deich bpingne an galún.
(2) An diúité a forchuirtar leis an alt so, beidh sé mar bhreis ar aon diúité is inéilithe in aghaidh aon bhiotáille no sacairín a húsáideadh i ndéanamh no in ullamhú na hearra ach beidh sé in ionad aon diúité a bheadh inéilithe in aon tslí eile ar aon táthchuid eile a húsáideadh i ndéanamh no in ullamhú na hearra.
(3) Ní bhainfidh forálacha alt 8 den Finance Act, 1919, leis an diúité a forchuirtar leis an alt so.
Diúité breise ar chneasghallúnaigh.
22.—I dteanta an diúité chustum a forchuirtar le halt 21 den Acht Airgid, 1924 (Uimh. 27 de 1924), muirearófar, gearrfar, agus íocfar diúité custum is có-ionann le deich per cent. de luach na hearra ar gach cneas-ghallúnaigh (le n-a n-áirítear gallúnach bhearrtha), púdar gallúnaí agus malartán gallúnaí a hiomportálfar isteach i Saorstát Éireann an 24adh lá d'Abrán, 1925, no dá éis sin.
Diúitéthe nua iomportála do bhuanú.
23.—(1) Na diúitéthe nua iomportála (lasmuich den diúité ar phlátaí ceoil agus ar ghléasanna eile athsheinnte ceoil) a forchuireadh ar dtúis le halt 12 den Finance (No. 2) Act, 1915, agus a buanuíodh go dtí an ladh lá de Bhealtaine, 1925, le halt 13 den Acht Airgid, 1924 (Uimh. 27 de 1924), leanfar d'iad do mhuirearú, do ghearra agus d'íoc an 1adh lá san de Bhealtaine, 1925, agus ón lá san go dtí an 1adh lá de Bhealtaine, 1926.
(2) Más deimhin leis na Coimisinéirí Ioncuim gur chabhair chun oideachais aon scannán cinematografach a hiomportálfar isteach i Saorstát Éireann, déanfid, fé réir cólíona pé coiníollacha is oiriúnach leo d'fhorchur, an scannán san do leigint saor o íoc an diúité, ar scannáin chinematografacha, a forchuirtar leis an alt so.
(3) Bainfidh forálacha alt 8 den Finance Act, 1919, leis na diúitéthe a buanuítear leis an alt so agus an focal “Saorstát Éireann” ionta in ionad an fhocail “Great Britain and Ireland.”
Na diúitéthe breise ar thorthaí tiormuithe do bhuanú.
24.—(1) Na diúitéthe breise, ar thorthaí tiormuithe, a forchuireadh ar dtúis le halt 8 den Finance (No. 2) Act, 1915, agus a buanuíodh go dtí an ladh lá de Lúnasa, 1925, le halt 14 den Acht Airgid, 1924 (Uimh. 27 de 1924), leanfar d'iad do mhuirearú, do ghearra agus d'íoc an 1adh lá san de Lúnasa, 1925, agus ón lá san go dtí an 1adh lá de Lúnasa, 1926.
(2) Bainfidh forálacha alt 8 den Finance Act, 1919, leis na diúitéthe a buanuítear leis an alt so agus an focal “Saorstát Éireann” ionta in ionad an fhocail “Great Britain and Ireland.”
Leasú ar alt 15 den Acht Airgid, 1924.
25.—(1) Ar an 24adh lá d'Abrán, 1925, agus as san amach déanfar alt 15 (alt le n-a bhforchuirtar diúité custum ar mhilseoga siúicre) den Acht Airgid, 1924 (Uimh. 27 de 1924), do léiriú, agus beidh éifeacht aige, fé is dá ndintí—
(a) na focail “no sacairín” do chur i bhfo-alt (1) de díreach i ndiaidh na bhfocal “ar scór aon bhiotáille” atá sa bhfo-alt san, agus
(b) na focail “ná sacairín” agus na focail “seachas sacairín” atá fé seach i bhfo-alt (3) dhe anois do leigint ar lár ann in aon áit ina bhfuilid fé seach sa bhfo-alt san.
Diúitéthe custum luíoduithe ar shiúicre.
26.—(1) In ionad na ndiúitéthe, na n-ais-tarraicí agus an liúntais chustum a bhaineann le siúicre, le molás, le glúcós, agus le sacairín fé láthair, muirearófar, gearrfar, agus íocfar, ar an 6adh lá de Bhealtaine, 1925, agus as san amach, na diúitéthe a luaidhtear sa dara colún de Chuid I. den Chéad Sceideal a ghabhann leis an Acht so, agus íocfar agus lomhálfar na haistarraicí agus an liúntas atá leagtha amach i gCuid II. den Sceideal san, ach chó fada is théigheann na diúitéthe agus fós na hais-tarraicí agus an liúntas beidh san fé réir na bhforálacha atá leagtha amach i gCuid III. den Sceideal san sa mhéid go mbaineann na forálacha san leis an gcás.
(2) Ní bhainfidh forálacha alt 8 den Finance Act, 1919, leis na diúitéthe a forchuirtar leis an alt so, agus ar an 6adh lá de Bhealtaine, 1925, agus as san amach beidh éifeacht ag an Dara Sceideal a ghabhann leis an Acht san fé is dá leigtí ar lár ann na focail “sugar,” “glucose,” “molasses” agus “saccharin.”
Diúitéthe máil luíoduithe ar shiúicre.
27.—(1) In ionad na ndiúitéthe, na n-ais-tarraicí, agus an liúntais mháil a bhaineann le siúicre, le molás, le glúcós, agus le sacairín fé láthair, muirearófar, gearrfar, agus íocfar, ar an 6adh lá de Bhealtaine, 1925, agus as san amach, na diúitéthe a luaidhtear sa tríú colún de Chuid I. den Chéad Sceideal a ghabhann leis an Acht so, agus íocfar agus lomhálfar na haistarraicí agus an liúntas atá leagtha amach i gCuid II. den Sceideal san, ach chó fada is théigheann na diúitéthe agus fós na hais-tarraicí agus an liúntas beidh san fé réir na bhforálacha atá leagtha amach i gCuid III. den Sceideal san sa mhéid go mbaineann na forálacha san leis an gcás.
(2) Ní déanfar an diúité a forchuirtar leis an alt so do mhuirearú ná do ghearra ar scór siúicre ná moláis a dineadh o bhiatas a saothruíodh i Saorstát Éireann, agus bainfidh forálacha alt 6 (lasmuich d'fho-alt (1) de) den Finance Act, 1922, mar a hoiriúnuíodh é fén Acht um Oiriúnú Achtanna, 1922 (Uimh. 2 de 1922), bainfid leis an gcás agus beidh éifeacht acu fé réir na n-atharuithe seo a leanas, sé sin le rá:—
(a) ciallóidh an focal “non-dutiable” saortha leis an bhfo-alt so ón diúité a forchuirtar leis an alt so, agus
(b) cuirfar an focal “Saorstát Éireann” in ionad an fhocail “Great Britain or Ireland.”
Diúité máil luíoduithe ar lionn ubhall agus ar lionn pioraí.
28.—(1) In ionad na ndiúitéthe máil a bhaineann le lionn ubhall agus le lionn pioraí fé láthair muirearófar, gearrfar, agus íocfar, ar an 1adh lá d'Iúl, 1925, agus as san amach, diúité máil do réir ráta dhá phingin an galún ar an lionn ubhall agus ar an lionn pioraí go léir a díolfar no a cimeádfar le díol i Saorstát Éireann.
(2) Bainfidh alt 6 den Finance (New Duties) Act, 1916, agus aon rialacháin a dineadh fé, leis na diúitéthe a forchuirtar leis an alt so fé mar a bhaineann sé leis an diúité dá ngairmtear cider duty ann.
Saoirse do chluichí, etc., áirithe ón diúité ar shiamsaí.
29.—Ní déanfar an diúité ar shiamsaí, do réir brí alt 1 den Finance (New Duties) Act, 1916, do mhuirearú ná do ghearra ar íocaíochtaí as dul isteach chun aon tsiamsa 'na gcuirfar ina luighe ar na Coimisinéirí Ioncuim ná fuil ann ach léiriú ar gach ceann no aon cheann de sna cluichí no de sna spóirt seo a leanas, sé sin le rá:—
(a) cluichí liathróide láimhe,
(b) cluichí badminton,
(c) taisbeántaisí aicillíochta nách gá capaill, gadhair, ná ainmhithe eile d'úsáid ionta ná a leithéidí do bheith páirteach ionta, ná feithiclí inneall-ghluaiste d'úsáid ionta,
(d) comórtaisí dornála ná dintar acu ná maidir leo aon airgead do mhola d'éinne de sna hiomathóirí, ná d'íoc leis, mar dhuaiseanna, mar luach saothair, ná in aon tslí eile,
(e) aon chluichí no spóirt gur gnáth beirt no breis, no dhá ghasra no breis, á n-imirt no ag iomaidh ionta lasmuich, agus nách gá capaill, gadhair, ná ainmhithe eile d'úsáid ionta ná a leithéidí do bheith páirteach ionta, ná feithiclí inneall-ghluaiste d'úsáid ionta.
Saoirse do thaisbeántaisí, áirithe pictiúirí etc., ón diúité ar shiamsaí.
30.—Ní déanfar an diúité ar shiamsaí, do réir brí an Finance (New Duties) Act, 1916, do mhuirearú ná do ghearra ar íocaíochtaí as dul isteach chun aon tsiamsa 'na gcuirfar ina luighe ar na Coimisinéirí Ioncuim ná fuil ann ach taisbeántas, atá ar bun ag éinne, d'oibreacha graf-ealadhan no dealbhóireachta, no d'oibreacha den dá shaghas san, oibreacha a dhin sé féin, agus san pe'ca is fíor no nách fíor gur chun na hoibreacha ar taisbeáint do dhíol atá an taisbeántas san ar bun no chun sochair phearsanta ar aon tslí eile don té go bhfuil an taisbeántas ar bun aige.
Deire le diúitéthe custum ar thé.
31.—Na diúitéthe custum is ionmhuirearuithe ar thé fé alt 12 den Acht Airgid, 1924 (Uimh. 27 de 1924), scuirfid de bheith ionmhuirearuithe no inghearrtha an 6adh lá de Bhealtaine, 1925, agus as san amach, agus ní bheidh aon diúité custum ionmhuirearuithe ná inghearrtha ar thé a hiomportálfar isteach i Saorstát Éireann ar an dáta san no dá éis.
Deire le diúitéthe custum ar chaifé.
32.—Na diúitéthe custum is ionmhuirearuithe ar chaifé fé fho-alt (1) d'alt 3 den Finance Act, 1922, scuirfid de bheith ionmhuirearuithe no inghearrtha an 6adh lá de Bhealtaine, 1925, agus as san amach, agus ní bheidh aon diúité custum ionmhuirearuithe ná inghearrtha ar chaifé a hiomportálfar isteach i Saorstát Éireann ar an dáta san no dá éis.
Deire le diúitéthe custum ar chócó.
33.—Na diúitéthe custum is ionmhuirearuithe ar chócó, ar fhaidhneoga cócó, ar shliogáin chócó, agus ar im chócó fé alt 2 den Finance Act, 1922, scuirfid de bheith ionmhuirearuithe no inghearrtha an 6adh lá de Bhealtaine, 1925, agus as san amach, agus ní bheidh aon diúité custum ionmhuirearuithe ná inghearrtha ar chócó, ar fhaidhneoga cócó, ar shliogáin chócó, ná ar im chócó a hiomportálfar isteach i Saorstát Éireann ar an dáta san no dá éis, ach amháin sa mhéid go bhfuil an céanna ionchurtha fé mhuirear diúité fé alt 16 den Acht Airgid, 1924 (Uimh. 27 de 1924).
Deire le diúitéthe custum agus máil ar chiocóire.
34.—(1) Na diúitéthe custum is ionmhuirearuithe ar chiocóire fé fho-alt (1) d'alt 3 den Finance Act, 1922, scuirfid de bheith ionmhuirearuithe no inghearrtha an 6adh lá de Bhealtaine, 1925, agus as san amach, agus ní bheidh aon diúité custum ionmhuirearuithe ná inghearrtha ar chiocóire a hiomportálfar isteach i Saorstát Éireann ar an dáta san no dá éis.
(2) An diúité máil is ionmhuirearuithe ar chiocóire fé fho-alt (2) d'alt 3 den Finance Act, 1922, scuirfe sé de bheith ionmhuirearuithe no inghearrtha an 6adh lá de Bhealtaine, 1925, agus as san amach, agus ní bheidh aon diúitá máil ionmhuirearuithe ná inghearrtha ar chiocóire ar an dáta san no dá éis.
Ais-tarrac ar mheascáin chócó.
35.—(1) On 6adh lá de Bhealtaine, 1925, amach, nuair a heasportálfar go cuibhe, no nuair a cuirfar ar bord luinge go cuibhe, le húsáid mar stóranna luinge, aon earraí gur húsáideadh ina ndéanamh no ina n-ullamhú i Saorstát Éireann aon mheascán iomportálta a dineadh o chócó no ina bhfuil cócó, pé fuirm ina raibh an cócó san, agus atá ionchurtha fé mhuirear diúité mar mheascán den tsórt san fé alt 16 den Acht Airgid, 1924 (Uimh. 27 de 1924), lomhálfar ais-tarrac is có-ionann leis an diúité a híocadh fén alt san 16 ar scór an méid den mheascán san is dó leis na Coimisinéirí Ioncuim a húsáideadh i ndéanamh no in ullamhú na n-earraí.
(2) Ag lomháil ais-tarraic fén alt so dhóibh, féadfidh na Coimisinéirí Ioncuim, le haontú ón Aire Airgid, chun trádáil do chur in usacht, gach ní no éinní dá n-éilítear le hailt 104 agus 106 den Customs Consolidation Act, 1876, maidir le tabhairt urrúis agus le scrúdú earraí, do mhaolú no déanamh dá éamais.
Deire le diúité máil ar mhalartáin chaifé agus chiocóire.
36.—An diúité máil is ionmhuirearuithe anois fé fho-alt (3) d'alt 3 den Finance Act, 1922, ar aon earra no substaint a hullamhuíodh no a dineadh chun gurbh aithris ar chaifé no ar chiocóire í no chun go mbeadh deabhramh aici leis in aon tslí no chun go bhfónfadh sí ina ionad, agus ar aon mheascán d'aon earra no substaint den tsórt san agus de chaifé no de chiocóire, scuirfe sé de bheith ionmhuirearuithe no inghearrtha an 6adh lá de Bhealtaine, 1925, agus as san amach, agus ní bheidh aon diúité máil ionmhuirearuithe ná inghearrtha ar aon earra, substaint, ná meascán den tsórt san ar an dáta san no dá éis.
Diúité máil ar ghadhair.
37.—(1) Ar an ladh lá d'Eanair, 1926, agus dá éis sin, beidh diúité máil (dá ngairmtear gadhar-dhiúité san Acht so) de chúig scillinge iníoctha ar gach gadhar atá mí no níos mó d'aois in aghaidh gach bliana no cuid de bhliain a cimeádfar an gadhar san i Saorstát Éireann.
(2) Má dhineann éinne, roimh rith an Achta so no dá éis sin, ach roimh an 1adh lá d'Eanair, 1926, fé sna hachtacháin atá i bhfeidhm chuige sin le linn rithte an Achta so, diúité d'íoc mar gheall ar ghadhar in aghaidh na tréimhse de dhá mhí dhéag dar críoch an 31adh lá de Mhárta, 1926, agus an gadhar-dhiúité a forchuirtar leis an alt so d'íoc, roimh an dáta deiridh sin a luadhadh, mar gheall ar an ngadhar céanna in aghaidh na bliana 1926, beidh teideal ag an duine sin, fé réir cólíona pé coiníollacha is oiriúnach leis na Coimisinéirí Ioncuim d'fhorchur, chun liúntas d'fháil i bhfuirm lascaine sa diúité deiridh sin a luadhadh, oiread agus is có-ionann leis an gceathrú cuid den chéad diúité sin a luadhadh.
(3) Beidh an gadhar-dhiúité fé chúram agus fé bhainistí na gCoimisinéirí Ioncuim ach íocfar agus baileofar é tré Oifig an Phuist, tré cheadúnaisí a tógfar amach go bliantúil chuige sin ag na daoine ar a ndlightear an diúité d'íoc.
(4) An gadhar-dhiúité is iníoctha mar gheall ar aon ghadhar isé an té a chimeádann an gadhar a íocfidh é agus gach éinne a chimeádann gadhar atá mí no níos mó d'aois agus nár híocadh gadhar-dhiúité air in aghaidh na bliana a bheidh ann an uair sin beidh sé ciontach i gcionta fén alt so agus ar a chiontú ann ar an slí achmair dlighfar fíneáil chúig bpunt do chur air.
(5) Féadfidh an tAire Airgid rialacháin do dhéanamh chun an gadhar-dhiúité do bhailiú agus chun ceadúnaisí do thabhairt amach ar íoc an diúité sin ach ní dhéanfa sé aon rialachán den tsórt san i dtaobh dualgaisí oifigeach d'Oifig an Phuist gan dul i gcomhairle leis an Aire Puist agus Telegrafa.
(6) Más deimhin leis na Coimisinéirí Ioncuim gadhar a chimeádann duine atá dall, no 'na bhfuil radharc a shúl chó holc san nách féidir do a shlí do dhéanamh amach gan treorú, do bheith á chimeád agus á úsáid ag an duine sin chun é stiúra no é threorú, féadfidh na Coimisinéirí, fé réir cólíona pé coiníollacha is oiriúnach leo d'fhorchur, an gadhar san do shaora o sna forálacha den Acht so a bhaineann le gadhar-dhiúité.
Ceadúnaisí gadhair do thaisbeáint.
38.—(1) Beidh sé de dhualgas ar gach éinne a chimeádann gadhar atá mí no níos mó d'aois ceadúnas a tugadh amach fén Acht so i dtaobh íoc gadhar-dhiúité ar an ngadhar san in aghaidh na bliana a bheidh ann an uair sin do thaisbeáint ar a éileamh san air d'aon bhall den Ghárda Síochána no d'aon oifigeach custum agus máil chun é iniúcha: Ach nuair a déanfar an t-éileamh san in aon áit seachas in áit chomhnaithe an duine sin agus ná beidh an ceadúnas ina sheilbh ag an duine sin nuair a déanfar an t-éileamh san tuigfar an duine sin do dhéanamh mar a héilíodh air má thógann sé air féin agus (ar a éileamh amhlaidh), má dhineann sé, an ceadúnas do thaisbeáint ina áit chomhnaithe chun go n-iniúchfadh ball den Ghárda Síochána no oifigeach custum agus máil é laistigh de dhá uair déag a' chluig ina dhiaidh sin.
(2) Einne den tsórt san roimhráite a bheidh, contrárdha don alt so, gan an ceadúnas san do thaisbeáint chun go n-iniúchfar amhlaidh é nuair a déanfar an t-éileamh san, beidh sé ciontach i gcionta fén alt so agus ar a chiontú ann ar an slí achmair dlighfar fíneáil dhá phunt do chur air.
Fíneála agus ciontaí maidir le gadhar-dhiúité.
39.—(1) Na fíneála a forchuirtar leis an Acht so maidir le gadhar-dhiúité is ina bhfíneála máil a bheid agus na forálacha d'aon Acht a bheidh i bhfeidhm de thurus na huaire maidir le fíneála máil do bhaint amach, bainfid dá réir sin leis na fíneála san do bhaint amach.
(2) In aon chúiseamh mar gheall ar chionta maidir le gadhardhiúité is ar an té a bheidh á chúiseamh a bheidh aois an ghadhair le n-a mbaineann an cúiseamh do chruthú.
(3) Chun crícheanna an Achta so tuigfar gadhar do bheith á chimeád ag an té gur leis é ach chun crícheanna cúisimh mar gheall ar chionta a bhaineann le gadhar-dhiúité féadfar a thuisgint go bhfuil gadhar á chimeád, leis, ag sealbhaire aon tighe, seomraí, saghmaire, no áitribh eile ina gcimeádtar an gadhar no ina leigtar do comhnaí no fanúint mara gcuiridh an sealbhaire sin ina luighe ar an gcúirt nách leis an gadhar agus ná fuil an gadhar san i gcimeád aige agus gur gan a thoil do bheith leis a cimeádadh an gadhar san, no a leigeadh do comhnaí no fanúint, san áitreabh san.
Diúité ar scór deimhniú airm teine.
40.—(1) Gach éinne dá ndeonfar deimhniú airm teine aon uair tar éis an 31adh lá d'Iúl, 1925, fé aon Acht a ritheadh no a rithfar i rith na bliana airgeadais dar tosach an 1adh lá d'Abrán, 1925, muirearófar agus gearrfar air agus íocfa sé, ar na tráthanna a luaidhtear ina dhiaidh seo anso, diúité máil do réir an ráta a luaidhtear sa Dara Sceideal a ghabhann leis an Acht so ar scór gach deimhniú airm teine a deonadh amhlaidh do.
(2) An diúité a forchuirtar leis an alt so ar scór aon deimhniú airm teine, is nuair a deonfar an deimhniú san a muirearófar, a gearrfar, agus a híocfar é.
Diúité ar dheighleálaithe cláruithe arm teine.
41.—(1) Gach éinne a bheidh cláruithe an 1adh lá de Lúnasa, 1925, agus as san amach, no a clárófar an lá san no aon uair ina dhiaidh sin, in aon chlár de dheighleálaithe arm teine a bheidh ar bun agus á chimeád do réir aon Achta do ritheadh no a rithfar i rith na bliana airgeadais dar tosach an 1adh lá d'Abrán, 1925, muirearófar agus gearrfar air agus íocfa sé diúité máil de phunt ar na hócáidí a luaidhtear ina dhiaidh seo anso.
(2) Nuair a déanfar clárú in aon chlár den tsórt san roimhráite agus fós gach uair a hathnuafar aon chlárú den tsórt san isea a muirearófar, a gearrfar, agus a híocfar an diúité máil a forchuirtar leis an alt so.
Diúité ceadúnais deighleálaithe bradán.
42.—(1) Gach éinne a thógfidh amach no a athnuafidh, fé aon Acht do ritheadh no a rithfar i rith na bliana airgeadais dar tosach an 1adh lá d'Abrán, 1925, ceadúnas chun bradáin agus bric do dhíol, muirearófar agus gearrfar air agus íocfa sé, ar na hócáidí a luaidhtear ina dhiaidh seo anso, diúité máil de phunt in aghaidh gach ceadúnais a tógfar amach no a hathnuafar amhlaidh.
(2) An diúité a forchuirtear leis an alt so ar scór aon cheadúnais den tsórt san roimhráite is nuair a tógfar amach an ceadúnas san, agus fós gach uair a hathnuafar an ceadúnas san, a muirearófar, a gearrfar agus a híocfar an diúité sin.
Bailiú diúitéthe ar dheimhnithe airm teine agus ar cheadúnaisí deighleálaithe bradán.
43.—(1) Isé slí ina n-íocfar agus ina mbaileofar na diúitéthe máil a forchuirtar leis an Acht so maidir le deimhnithe airm teine agus le ceadúnaisí chun bradáin agus bric do dhíol, fé seach, ná le stampaí ar a dtaisbeánfar méid an diúité sin agus a bheidh buailte ar na deimhnithe agus ar na ceadúnaisí sin, agus bainfidh an Stamp Duties Management Act, 1891, leis na diúitéthe agus leis na stampaí sin.
(2) Ní bheidh sé dleathach deimhniú airm teine do dheona, ná ceadúnas díolta bradán agus breac do thabhairt amach, 'na bhfuil diúité máil iníoctha ina thaobh fén Acht so mara ndintar ná go dtí go ndéanfar an deimhniú no an ceadúnas san do stampáil go cuibhe fén alt so ar scór an diúité sin, agus gach éinne a dheonfidh deimhniú airm teine no a thabharfidh amach ceadúnas díolta bradán agus breac contrárdha don alt so beidh sé ciontach i gcionta fén alt so agus ar a chiontú ann ar an slí achmair dlighfar fíneáil mháil de chúig púint do chur air.
(3) Déanfar alt 58 den Local Government (Ireland) Act, 1898, agus an Tríú Sceideal a ghabhann leis an Acht san do léiriú, agus beidh éifeacht acu, fé is dá ndintí an diúité máil a forchuirtar leis an Acht so ar scór deimhnithe airm teine do chur leis na diúitéthe a luaidhtear sa Tríú Sceideal san a ghabhann leis an Acht san agus é d'áireamh ortha.
Conus a socrófar luach earraí indiúité.
44.—Tuigfar gurb é is luach d'aon earra chun crícheanna na Coda so den Acht so ná an praghas a thabharfadh iomportálaí ar an earra dá ndintí an earra do sheachada fé bhanna in áit na hiomportála agus an luach fartha agus an t-árachas íoctha uirthi, agus ar an luach san, mar a shocróidh na Coimisinéirí Ioncuim é, isea a híocfar diúité.
CUID III.
CAIN PHROIFIT CHORPARAIDE.
Méadú ar an saoirse o cháin phroifit Chorparáide.
45.—(1) Maidir le gach tréimhse chuntasaíochta do thosnuigh roimh an 1adh lá d'Eanair, 1925, agus do chríochnuigh an lá san no dá éis, déanfar an províso a ghabhann le fo-alt (1) d'alt 52 den Finance Act, 1920, do léiriú, agus beidh éifeacht aige, fé is dá ndintí an mhír seo a leanas do chur ann in ionad na míre (a) atá sa phrovíso san anois, sé sin le rá:—
“(a) in the case of every accounting period beginning before and ending on or after the 1st day of January, 1925, the profits arising in the accounting period shall be apportioned between the part of the period which is before that date and the part of the period which is after the 31st day of December, 1924, in proportion to the respective lengths of those parts, and no tax shall be charged on so much of the profits apportioned to the first-mentioned part of the period as bears to five hundred pounds the same proportion as such firstmentioned part of the period bears to twelve months, and no tax shall be charged on so much of the profits apportioned to the second-mentioned part of the period as bears to one thousand pounds the same proportion as such second-mentioned part of the period bears to twelve months.”
(2) Maidir le gach tréimhse chuntasaíochta do thosnuigh agus do chríochnuigh tar éis an 31adh lá de Mhí na Nodlag, 1924, déanfar mír (a) den phrovíso a ghabhann le fo-alt (1) d'alt 52 den Finance Act, 1920, do léiriú, agus beidh éifeacht aige, fé is dá gcuirtí na focail “one thousand pounds” inti in ionad na bhfocal “five hundred pounds” i ngach áit sa mhír sin ina bhfuil na focail deiridh sin a luadhadh.
CUID IV.
DIUITETHE STAMPA.
Diúité stampa ad valorem i gcás airgid choigríche.
46.—I gcás instruimid do bheith ionchurtha fé mhuirear diúité ad valorem maidir le hairgead in aon airgead nách airgead Briotáineach, áireofar an diúité sin do réir luach an airgid sin in airgead Briotáineach do réir an ráta mhalartáin a bheidh ann ar dháta na hinstruimide.
Saoirse o dhiúité stampa do chairteacha áirithe baileachais.
47.—(1) Aon chairt a thug fostathóir amach d'éinne dá fhostaithe do réir scéime chun baileachais do chur ar aghaidh imeasc na bhfostaithe sin agus tré n-a ndineann an fostathóir—
(a) a admháil go bhfuair sé airgead do lóisteáil an fostaí leis as a thuilleamh i bhfostaíocht an fhostathóra, agus
(b) a thógaint air féin an t-airgead san d'aisíoc leis an bhfostaí maraon le hús do réir téarmaí na scéime sin,
beidh sí saor o aon diúité stampa is inéilithe fén Stamp Act, 1891, no fé aon Acht le n-a leasuítear an céanna.
(2) San alt so foluíonn an focal “fostathóir” aon fhostathóir is cólucht daoine, ionchorpruithe no neamh-ionchorpruithe, chó maith le fostathóir is duine aonaránach.
CUID V.
ILGHNEITHEACH AGUS GENERALTA.
Beidh mioninnste áirithe ina bhfianaise in athchomhairc áirithe.
48.—Déanfar mion-innste aon instruimide a tíolaicfar do sna Coimisinéirí Ioncuim no a gheobhaid na Coimisinéirí sin (pe'ca roimh rith an Achta so é no dá éis sin) fé alt 4 den Finance (1909-10) Act, 1910, do ghlaca, in aon athchomharc fé alt 33 no fé fho-alt (3) d'alt 60 den Acht san no fé alt 19 den Acht Airgid, 1923, mar fhianaise prima facia ar gach ní agus rud adeirtar sna mionn-innste sin.
Athchomhairc.
49.—Dintar leis seo na hachtacháin uile agus fé seach a luaidhtear sa Tríú Sceideal a ghabhann leis an Acht so d'athghairm sa mhéid a luaidhtear sa triú colún den Sceideal san agus ar na dátaí fé seach a luaidhtear sa cheathrú colún den Sceideal san agus o sna dátaí sin amach.
Gearr-theideal, léiriú agus tosach feidhme.
50.—(1) Féadfar an tAcht Airgid, 1925, do ghairm den Acht so.
(2) Léireofar Cuid I. den Acht so i dteanta na nAchtanna Cánach Ioncuim, agus léireofar Cuid II. den Acht so, sa mhéid go mbaineann sí le diúitéthe custum, i dteanta na nAchtanna Custum, agus sa mhéid go mbaineann sí le diúitéthe máil léireofar í i dteanta na Reachtanna Briotáineacha agus na nAchtanna den Oireachtas a bhaineann leis na diúitéthe máil agus le bainistí na ndiúitéthe sin.
(3) Ach amháin mar a foráltar go soiléir ar shlí eile, tuigfar oiread den Acht so agus bhaineann le cáin ioncuim no le barracháin do theacht i bhfeidhm an 6adh lá d'Abrán, 1925, agus ragha sé in éifeacht an lá san agus ón lá san amach, agus tuigfar oiread den Acht so agus bhaineann le haon cháin eile no le haon diúité do theacht i bhfeidhm an 1adh lá d'Abrán, 1925, agus ragha sé in éifeacht an lá san agus ón lá san amach.
CEAD SCEIDEAL.
Rátaí Diúitéthe, Ais-tarraicí, agus Liúntaisí Siúicre, etc.
CUID I.
DIUITETHE.
Earraí | Diúité Custum. | Diúité Máil. | |||||
s. | d. | s. | d. | ||||
Siúicre a thaisbeánann pólarú is mó ná ocht ngrád nochad nuair a tástáltar leis an | |||||||
bpólariscóip é | an céad | 9 | 4 | 9 | 4 | ||
Siúicre de phólarú nách mó ná sé gráid | |||||||
sheachtód | an céad | 4 | 6 | 4 | 6 | ||
Siúicre de phólarú— | |||||||
Is mó ná | 76 agus nách mó ná | 77 | an céad | 4 | 7.5 | 4 | 7.5 |
77 | 78 | 4 | 9.3 | 4 | 9.3 | ||
78 | 79 | 4 | 11.1 | 4 | 11.1 | ||
79 | 80 | 5 | 0.9 | 5 | 0.9 | ||
80 | 81 | 5 | 2.7 | 5 | 2.7 | ||
81 | 82 | 5 | 4.5 | 5 | 4.5 | ||
82 | 83 | 5 | 6.3 | 5 | 6.3 | ||
83 | 84 | 5 | 8.3 | 5 | 8.3 | ||
84 | 85 | 5 | 10.3 | 5 | 10.3 | ||
85 | 86 | 6 | 0.3 | 6 | 0.3 | ||
86 | 87 | 6 | 2.3 | 6 | 2.3 | ||
87 | 88 | 6 | 4.6 | 6 | 4.6 | ||
88 | 89 | 6 | 6.8 | 6 | 6.8 | ||
89 | 90 | 6 | 9.5 | 6 | 9.5 | ||
90 | 91 | 7 | 0.2 | 7 | 0.2 | ||
91 | 92 | 7 | 2.9 | 7 | 2.9 | ||
92 | 93 | 7 | 5.6 | 7 | 5.6 | ||
93 | 94 | 7 | 8.2 | 7 | 8.2 | ||
94 | 95 | 7 | 10.9 | 7 | 10.9 | ||
95 | 96 | 8 | 1.6 | 8 | 1.6 | ||
96 | 97 | 8 | 4.3 | 8 | 4.3 | ||
97 | 98 | 8 | 7.0 | 8 | 7.0 | ||
Molás (ach amháin nuair a tógtar amach é chun a úsáidthe ag stilleuraí ceadúnaithe i ndéanamh biotáille) agus siúicre iompála agus gach siúicre agus súgh siúicre eile nách féidir a thástáil go hiomlán leis an bpólariscóip agus ná muirearuítear diúité air go speisialta tré fheidhm forálacha eile na Coda so den Sceideal so:— | |||||||
Má bhíonn 70 per cent. no níos mó d'abhar | |||||||
chun milsithe ionta an céad | an céad | 5 | 11 | 5 | 11 | ||
Má bhíonn níos lú ná 70 per cent. agus níos mó ná 50 per cent. d'abhar chun | |||||||
milsithe ionta an céad | an céad | 4 | 3 | 4 | 3 | ||
Mara mbeidh thar 50 per cent. d'abhar | |||||||
chun milsithe ionta | an céad | 2 | 1 | 2 | 1 | ||
Tuigfar go bhfuil an t-abhar chun milsithe chó mór le méid iomlán an tsiúicre chána agus iompála agus an tsiúicre eile atá san earra mar a déanfar san amach tré dheighlteánacht a déanfar fé mar a ordóidh na Coimisinéirí Ioncuim. | |||||||
Glúcós:— | |||||||
Soladach .............................. | an céad | 5 | 11 | 5 | 11 | ||
Fliuchánach .......................... | an céad | 4 | 3 | 4 | 3 | ||
Sacairín (le n-a n-áirítear substaintí den chineál chéanna no chun na húsáide | |||||||
céanna) ................................. | an únsa | 3 | 0 | 3 | 0 | ||
CUID II.
AIS-TARRAICI AGUS LIUNTAISI.
A.—AIS-TARRAICI CUSTUM.
Cineál an Ais-Tarraic. | Méid no Ráta an Ais-Tarraic. |
(1) Ais-tarrac nuair a déanfar siúicre no molás ar ar híocadh diúité (le n-a n-áirítear siúicre no molás a dineadh o shiúicre no o mholás ar ar híocadh diúité) agus a ghaibh tré mhonarcha shiúicre i Saorstát Éireann d'easportáil no do chur ar bord luinge no do lóisteáil i mbanna-stóras chun é úsáid mar stóranna luinge. | I gcás moláis a dineadh fé bhanna, suim is có-mhéid leis an diúité do híocadh, agus in aon chás eile suim is có-ionann leis an diúité do bheadh inéilithe nuair a hiomportálfí earra den tsórt chéanna. |
(2) Ais-tarrac nuair a lóisteálfar i mbanna-stóras, chun a heasportála, beoir gur húsáideadh ina grúdú siúicre no glúcós ar ar híocadh diúité. | Suim is có-mhéid leis an diúité do híocadh ar scór an tsiúicre no an ghlúcóis. |
(3) Ais-tarrac nuair a heasportálfar, no a cuirfar ar bord luinge, no a lóisteálfar i mbanna-stóras, chun a n-úsáidthe mar stóranna luinge, earraí (nách beoir) gur húsáideadh ina ndéanamh no ina n-ullamhú i Saorstát Éireann aon tsiúicre, molás, glúcós no sacairín ar ar híocadh diúité. | Suim is có-mhéid leis an diúité is inéilithe ar scór an méid sin den tsiúicre, den mholás, den ghlúcós no den tsacairín is dó leis na Coimisinéirí Ioncuim do húsáideadh i ndéanamh no in ullamhú na n-earraí, no, i gcás déantúisí fuighligh, a bheith sna hearraí. |
(4) Ais-tarrac a lomhálfar do ghlantóir ar mholás a dineadh i Saorstát Éireann, o shiúicre ar ar híocadh an diúité iomportála do réir an ráta reatha, agus a seachadadh do stilleuraí cheadúnaithe chun é úsáid i ndéanamh biotáille ........................................ an céad | s. d. 2 1. |
B.—AIS-TARRAICI MAIL.
Cineál an Ais-Tarraic. | Méid no Ráta an Ais-Tarraic. |
(1) Ais-tarrac nuair a déanfar siúicre, molás, glúcós no sacairín ar ar híocadh diúité d'easportáil, no do chur ar bord luinge, no do lóisteáil i mbanna-stórás chun é úsáid mar stóranna luinge. | Suim is có-mhéid leis an diúité do híocadh. |
(2) Ais-tarrac nuair a lóisteálfar i mbanna-stórás, chun a heasportála, beoir gur húsáideadh ina grúdú siúicre no glúcós ar ar híocadh diúité. | Suim is có-mhéid leis an diúité do híocadh ar scór an tsiúicre no an ghlúcóis. |
(3) Ais-tarrac nuair a heasportálfar, no a cuirfar ar bord luinge, no a lóisteálfar i mbanna-stórás, chun a n-úsáidthe mar stóranna luinge, earraí (nách beoir) gur húsáideadh ina ndéanamh no ina n-ullamhú i Saorstát Éireann aon tsiúicre, molás, glúcós no sacairín ar ar híocadh diúité. | Suim is có-mhéid leis an diúité do híocadh ar scór an méid sin den tsiúicre, den mholás, den ghlúcós no den tsacairín is dó leis na Coimisinéirí Ioncuim do húsáideadh i ndéanamh no in ullamhú na n-earraí. |
(4) Ais-tarrac a lomhálfar do ghlantóir ar mholás a dineadh i Saorstát Éireann, o shiúicre ar ar híocadh diúité, agus do seachadadh do stilleuraí cheadúnaithe chun é úsáid i ndéanamh biotáille........... an céad. | s. d. 2 1. |
(5) Ais-tarrac nuair a déanfar glúcós ar ar híocadh diúité do lóisteáil i stórás do mhol na Coimisinéirí Ioncuim fé alt a dó den Manufactured Tobacco Act, 1863, chun tobac cavendish agus tobac negrohead do dhéanamh. | Suim is có-mhéid leis an ais-tarrac do bheadh iníoctha ar easportáil an ghlúcóis. |
C.—LIUNTAISI DO GHLANTOIRI AR MHOLAS DO DINEADH I SAORSTAT ÉIREANN AGUS NAR hUSAIDEADH ACH MAR BHIA D'EALLACH STUIC.
Cineál an Liúntais. | Ráta an Liúntais. |
(1) Liúntas ar mholás do dineadh o shiúicre ar ar híocadh diúité nuair a hiomportáladh é no ar ar híocadh an diúité máil.......... an céad. | s. d. 2 1. |
CUID III.
SOCRU I dTAOBH DIUITE.
AIS-TARRAICI AGUS LIUNTAISI.
1. Foluíonn muirearú méid áirithe diúité, no deona méid áirithe ais-tarraic no liúntais, ar scór meáchaint áirithe d'aon earra, diúité no ais-tarrac no liúntas, pe'ca aca é, níos lú do réir chothruim, ar scór aon mheáchainte is lú ná san den earra san.
2. Ní dlighfar diúité do chur ar mholás a hiomportálfar isteach no a déanfar fé bhanna i Saorstát Éireann mara n-úsáidtear é ach mar bhia d'eallach stuic agus má có-líontar na coiníollacha orduithe ina thaobh.
3. Ní lomhálfar agus ní híocfar na hais-tarraicí custum agus máil ar scór beorach, an t-ais-tarrac máil an scór glúcóis do lóisteáladh i stóras molta, agus na liúntaisí do ghlantóirí ar mholás ach amháin fé réir cólíona na gcoiníollacha orduithe.
4. Ag lomháil ais-tarraic dóibh ar scór aon earraí déanta no ullamhuithe féadfidh na Coimisinéirí Ioncuim, le haontú ón Aire Airgid, chun trádáil do chur in usacht, éinní do mhaolú a héilítear leis an Customs Consolidation Act, 1876, maidir le hurrús do thabhairt agus leis na hearraí do scrúdú.
5. D'ainneoin éinní san Acht so, is do réir na rátaí a bhí i bhfeidhm roimh an séú lá de Bhealtaine, míle naoi gcéad a cúig fichead, a lomhálfar agus a híocfar ais-tarraicí agus liúntaisí i ngach cás ina gcuirfar ina luighe ar na Coimisinéirí Ioncuim gur do réir na rátaí a bhí i bhfeidhm roimh an dáta san a híocadh diúitéthe.
6. Má ghníomhuíonn éinne contrárdha d'aon choiníll orduithe, no d'aon choiníll a forchuireadh ag na Coimisinéirí Ioncuim fé fhorálacha aon Achta roimhe seo maidir le gan molás d'úsáid ach mar bhia d'eallach stuic, dlighfar fíneáil chustum no fíneáil mháil, pe'ca aca é, de chaoga punt do chur air in aghaidh gach cionta fé leith.
7. Sa Sceideal so, mara n-éilíonn an co-théacs rud éigin eile—
(a) cialluíonn an focal “diúité” an diúite custum no an diúité máil, pe'ca aca é, a forchuirtar le hailt 26 no 27 den Acht so.
(b) cialluíonn an focal “ar ar híocadh diúité,” maidir le haon earraí, earraí gur cuireadh ina luighe ar na Coimisinéirí Ioncuim gur híocadh diúité ar a scór.
(c) cialluíonn an focal “coiníollacha orduithe” pé coiníollacha a ordóidh na Coimisinéirí Ioncuim chun an tIoncuim do chosaint maidir le cruthúnas no urrús no éinní eile.
DARA SCEIDEAL.
RATAI DIUITE AR DHEIMHNIU AIRM TEINE
£ | s. | d. | |
1. Ar dheimhniú airm teine i gcóir muscaeid, no piostail no gunnáin, i dteanta no d'éamais amuinisin do ... | 5 | 0 | |
2. Ar dheimhniú airm teine i gcóir grán-ghunna, i dteanta no d'éamais amuinisin do, ná fuil le n'úsaid ach chun ainmhithe no éin nách géim do mharbha ar thalamh atá i seilbh an té dá bhfuiltar ag deona an deimhnithe ... ... ... ... ... | 5 | 0 | |
3. Ar aon deimhniú airm teine eile— | |||
Ar aon deimhniú amháin den tsórt san ... ... | 2 | 0 | 0 |
Má deontar dhá dheimhniú den tsórt san no níos mó don éinne amháin (cé nách san aon am amháin é) agus go raghaid in éag ar an aon dáta amháin, ar an gcéad deimhniú den tsórt san ... | 2 | 0 | 0 |
Ar an dara deimhniú den tsórt san agus ar gach ceann ina dhiaidh sin ... ... ... | 5 | 0 | |
TRIU SCEIDEAL.
ACHTACHAIN A hATHGHAIRMTEAR.
Siosón agus Caibideal. | Gearr-Theideal. | Méid na hAthghairme. | Dáta na hAthghairme. |
5 and 6 Vic., c. 81 | Game Certificates (Ireland) Act, 1842 | An tAcht iomlán | 1adh Lúnasa, 1925. |
23 & 24 Vic., c. 90 | Game Licences Act, 1860 | An tAcht Iomlán | 1adh Lúnasa, 1925 |
23 & 24 Vic., c. 113 | Excise Act, 1860 | Ailt 8 go 21 | 6adh Bealtaine, 1925 |
24 & 25 Vic., c. 91 | Revenue (No. 2) Act, 1861 | Alt 17 | 1adh Lúnasa, 1925 |
28 & 29 Vic., c. 50 | Dogs Regulations (Ireland) Act, 1865 | An tAcht iomlán | 1adh Eanair, 1926 |
30 & 31 Vic., c. 116 | Dogs (Ireland) Act, 1867 | An tAcht iomlán | 1adh Eanair, 1926. |
33 & 34 Vic., c. 57 | Gun Licence Act, 1870 | An tAcht iomlán | 1adh Lúnasa, 1925 |
45 & 46 Vic., c. 41 | Customs and Inland Revenue Act, 1882 | Ailt 5, 6 agus 7 | 6adh Bealtaine 1925 |
45 & 46 Vic., c. 72 | Revenue, Friendly Societies and National Debt Act, 1882 | Alt 6 | 1adh Lúnasa, 1925 |
46 & 47 Vic., c. 10 | Customs and Inland Revenue Act, 1883 | Ailt 4, 5 agus 6 | 1adh Lúnasa, 1925 |
62 & 63 Vic., c. 9 | Finance Act, 1899 | Alt 12 | 1adh Abrán, 1925 |
10 Edw. VII., c. 8 | Finance (1909-10) Act, 1910 | Ailt 20, 21 agus 24 | 1adh Abrán, 1925 |
6 Geo. V., c. 11 | Finance (New Duties) Act, 1916 | Mír (d) d'fho-alt (5) d'alt 10 “or is provided” go deire na míre | 1adh Abrán, 1925 |
6 & 7 Geo. V., c. 24 | Finance Act, 1916 | Alt 4 | 6adh Bealtaine, 1925 |
8 & 9 Geo. V., c. 40 | Income Tax Act, 1918 | Fo-alt (2) d'alt 48 | 6adh Abrán, 1924 |
8 & 9 Geo. V., c. 40 | Income Tax Act, 1918 | Mír (b) d'fho-alt (2) d'alt 68; in Uimh. 8 de sna Rialacha a bhaineann le Sceideal C agus dar teideal “Rules as to interest, etc., payable out of public revenue to or through the Bank of England or the Bank of Ireland, or by the National Debt Commissioners” na focail “and the amount of any tax charged on the trading profits of either Bank”; Uimh. 3 de sna Rialacha a bhaineann le Cás IV. de Sceideal D; Uimh. 4 de sna Rialacha a bhaineann le Cás V. de Sceideal D. | 6adh Abrán, 1925 |
9 & 10 Geo. V., c. 81 | Dogs Regulation (Ireland) Act, 1919 | An tAcht iomlán | 1adh Eanair, 1926 |
Alt 12 | 6adh Bealtaine, 1925 | ||
Alt 20 | 24adh Abrán, 1925 |
Number 28 of 1925.
FINANCE ACT, 1925.
ARRANGEMENT OF SECTIONS
INCOME TAX
CUSTOMS AND EXCISE
CORPORATION PROFITS TAX
STAMP DUTIES
MISCELLANEOUS AND GENERAL
Rates of Sugar, etc., Duties, Drawbacks, and Allowances
Rates of Firearm Certificate Duty
Enactments Repealed
Acts Referred to | |
No. 27 of 1924 | |
No. 26 of 1923 | |
No. 8 of 1923 | |
No. 21 of 1923 | |
No. 5 of 1925 | |
No. 2 of 1922 | |
Number 28 of 1925.
FINANCE ACT, 1925.
PART I.
INCOME TAX.
Income tax and super-tax for 1925-26.
1.—(1) Income tax shall be charged for the year beginning on the 6th day of April, 1925, at the rate of four shillings in the pound.
(2) Super-tax shall be charged for the year beginning on the 6th day of April, 1925, at the same rates as those at which it was charged for the year beginning on the 6th day of April, 1924.
(3) The several statutory and other provisions which were in force during the year beginning on the 6th day of April, 1924, in relation to income tax and super-tax shall, subject to the provisions of this Act, have effect in relation to the income tax and the super-tax to be charged as aforesaid for the year beginning on the 6th day of April, 1925.
Continuance of exemption cf income of charities in Great Britain and Northern Ireland.
2.—The like exemptions shall be granted from the tax for the several years beginning on the 6th day of April, 1925, the 6th day of April, 1926, and the 6th day of April, 1927, respectively, as were granted by section 3 of the Finance Act, 1924 (No. 27 of 1924), from the tax for the year beginning on the 6th day of April, 1924.
Exemption of certain military pensions and gratuities.
3.—(1) Military gratuities and demobilisation pay granted to officers of the National Forces or the Defence Forces of Saorstát Eireann on demobilisation shall be exempt and shall be deemed to have been exempt since the 5th day of April, 1923, from income tax (including super-tax) and shall not be reckoned in computing income for the purposes of the Income Tax Acts.
(2) The wounds and disabilities pensions to which section 16 of the Finance Act, 1919, applies shall include all wound pensions and gratuities granted under the Army Pensions Act, 1923 (No. 26 of 1923), and shall be deemed to have included such wound pensions and gratuities as from the 5th day of April, 1922, and the said section 16 of the Finance Act, 1919, shall be construed and have effect accordingly.
(3) If any person has paid income tax or super-tax of an amount exceeding that which he would have been liable to pay if this section had been in force, he shall, on proof of the facts to the satisfaction of the Special Commissioners, be entitled to repayment of the excess.
Exemption of certain profits of agricultural societies.
4.—(1) Any profits or gains arising to an agricultural society from an exhibition or show held for the purposes of the society shall, if they are applied solely to the purposes of the society, be exempt from income tax.
(2) The expression “agricultural society” in this section means any society or institution established for the purpose of promoting the interests of agriculture, horticulture, live-stock breeding, or forestry.
Word “interest” to include “payment.”
5.—In paragraph (b) of the proviso to sub-section (1) of section 187 of the Income Tax Act, 1918 the word “interest” shall be deemed to include “payment.”
Relief from tax assessed on income under Case V. of Schedule D.
6.—The Rules applicable to Case V. of Schedule D of the Income Tax Act, 1918, shall be construed and have effect as if the following Rule were inserted therein after Rule 4, that is to say:—
“5.—Where a person who has been charged with tax in respect of income from a possession out of Saorstát Eireann proves that the total amount of tax, computed in accordance with Rule 1 of the Rules applicable to Cases I. and II. of Schedule D, which was paid in respect of that income for the first three complete years of assessment during which he was the owner of the possession exceeds the total amount which would have been paid if he had been assessed for each of those years on the actual amount of the income of each year, he shall be entitled to repayment of the excess.
An application for repayment under this Rule shall be made within twelve months after the end of the three years aforesaid and shall be determined by the Special Commissioners, whose determination thereon shall be final and conclusive.”
Liability of citizens occasionally residing abroad.
7.—Rule 3 of the General Rules applicable to Schedules A, B, C, D, and E of the Income Tax Act, 1918, shall be construed and have effect as if there were inserted at the beginning thereof the words “Every citizen of Saorstát Eireann and”.
Extension of certain time limits.
8.—(1) Subject to the provisions of this section, an assessment or an additional first assessment in respect of income tax chargeable for the year beginning on the 6th day of April, 1922, or any subsequent year may be amended or made (as the case may be) under section 125 of the Income Tax Act, 1918, at any time not later than six years after the expiration of the year of assessment.
(2) Subject to the provisions of this section, a surcharge in respect of income tax chargeable for the year beginning on the 6th day of April, 1922, or any subsequent year may be made under section 126 of the Income Tax Act, 1918, at any time not later than six years after the end of the year for which the person surcharged ought to have been charged.
(3) Subject to the provisions of this section, an assessment in respect of super-tax chargeable for the year beginning on the 6th day of April, 1922, or any subsequent year may be amended, or an assessment or additional assessment in respect of super-tax chargeable as aforesaid may be made, under sub-section (7) of section 7 of the Income Tax Act, 1918, at any time not later than six years after the end of the year of assessment.
(4) For the purposes of the charge of income tax or super-tax on the executors or administrators of a deceased person in respect of the profits or gains or income which arose or accrued to him before his death, none of the several acts and things mentioned in the foregoing sub-sections of this section may be done later than the end of the third year after the year of assessment in which the deceased person died.
Extension of times for claiming certain reliefs, etc.
9.—(1) Section 25 (which grants relief from tax in respect of income accumulated under trusts) of the Income Tax Act, 1918, shall, in the case of such a contingency as is referred to in that section happening in the year beginning on the 6th day of April, 1922, or in any subsequent year of assessment, be construed and have effect as if the words “within six years after the end of the year of assessment” were inserted therein in lieu of the words “within three years after the end of the year of assessment” now contained therein.
(2) Section 41 (which limits the time for claims for repayment) of the Income Tax Act, 1918, shall, so far as relates to claims for repayment in respect of income tax charged for the year beginning on the 6th day of April, 1922, or any subsequent year of assessment, be construed and have effect as if the words “within six years next after the end of the year of assessment” were inserted therein in lieu of the words “within three years next after the end of the year of assessment” now contained therein.
(3) Rule 5 (which relates to the time for claiming allowances) of No. V. of Schedule A of the Income Tax Act, 1918, shall, so far as relates to claims for repayment in respect of income tax charged for the year beginning on the 6th day of April, 1922, or any subsequent year of assessment, be construed and have effect as if the words “within six years after the expiration of the year of assessment” were inserted therein in lieu of the words “within three years after the expiration of the year of assessment” now contained therein.
(4) Whenever a claim for repayment of income tax is authorised by the Income Tax Acts to be made at or within a specified period (being less than one year) after the end of the year of assessment such claim may hereafter be made at any time within one year after the end of the year of assessment.
Certain amendments in relation to penalties.
10.—(1) Proceedings for the recovery of any fine or penalty incurred under the Income Tax Acts as amended by this Act in relation to or connection with the income tax or super-tax charged for the year beginning on the 6th day of April, 1922, or any subsequent year may be begun at any time within six years next after the date on which such fine or penalty was incurred.
(2) Section 30 (which imposes penalties for fraudulent claims) of the Income Tax Act, 1918, shall be construed and have effect as if the words “five hundred pounds” were inserted in sub-section (2) thereof in lieu of the words “fifty pounds” now contained in that sub-section.
(3) Section 107 (which imposes penalties for neglect to deliver lists, declarations, and statements) of the Income Tax Act, 1918, shall be construed and have effect as if the words “twenty pounds and treble the tax which he ought to be charged under this Act” were inserted in paragraph (b) of sub-section (1) thereof in lieu of the words “fifty pounds” now contained in that paragraph.
(4) Section 132 (which imposes penalties for fraudulent conversion of property, etc.) of the Income Tax Act, 1918, shall be construed and have effect as if the words “five hundred pounds” were inserted in sub-section (2) thereof in lieu of the words “fifty pounds” now contained in that sub-section.
(5) Subject and without prejudice to the provisions of sub-section (4) of section 7 and sub-section (2) of section 8 of the Income Tax Act, 1918, all the provisions of the Income Tax Acts imposing or otherwise relating to penalties for acts (whether of commission or omission) in relation to income tax shall apply to and operate to impose the like penalties for the corresponding acts in relation to super-tax.
Rate of tax at which certain repayments are to be made.
11.—Any repayment of income tax for any year of assessment, whether ending before or after the passing of this Act, to which any person may be entitled in respect of any deduction allowed under sections 18 to 22 of the Finance Act, 1920, or in respect of the reduction of the rate of tax on the first two hundred and twenty-five pounds of taxable income under section 23 of that Act, shall be made at the standard rate of tax for that year, or at half that rate, as the case may be, but subject to such adjustments as may be proper in cases where relief is given under or by virtue of the Double Taxation (Relief) Act, 1923 (No. 8 of 1923): Provided that, in the case of any person who proves as regards any year that, by reason of the deductions to which he is entitled, he has no taxable income for that year, any repayment to be made shall be a repayment of the whole amount of the tax paid by him, whether by deduction or otherwise, in respect of his income for that year.
Right of appeal on questions of domicile, residence, and ordinary residence.
12.—(1) Any person who is aggrieved by the decision of the Revenue Commissioners on any question to which this section applies may, by notice in writing to that effect given to the Revenue Commissioners within two months from the date on which notice of the decision is given to him, make an application to have his claim for relief heard and determined by the Special Commissioners.
(2) Where an application is made under this section, the Special Commissioners shall hear and determine the claim in like manner as an appeal made to them against an assessment and all the provisions of the Income Tax Acts relating to such an appeal (including the provisions relating to the statement of a case for the opinion of the High Court on a point of law but excluding the provisions of section 196 of the Income Tax Act, 1918) shall apply accordingly with any necessary modifications.
(3) This section applies to the following questions:—
(a) any question as to domicile or ordinary residence arising under paragraph (a) of Rule 2 of the Rules applicable to Case IV. of Schedule D, or under paragraph (a) of Rule 3 of the Rules applicable to Case V. of Schedule D;
(b) any question as to residence arising—
(i) under paragraph (d) of Rule 2 of the General Rules applicable to Schedule C; or
(ii) under Rule 7 of the Miscellaneous Rules applicable to Schedule D in connection with a claim for repayment of Income Tax made to the Revenue Commissioners by the person owning the stocks, funds, shares, or securities and entitled to the income arising therefrom, or entitled to the annuities, pensions, or other annual sums, as the case may be, and from whose income a deduction has been made on account of the income tax assessed and charged under the said Rule.
Explanation of income tax deduction to be annexed to dividend warrants, etc.
13.—(1) Every warrant, cheque, or other order drawn or made or purporting to be drawn or made after the 30th day of November, 1925, and sent or delivered for the purpose of paying any interest or dividend distributed by a company which is entitled to deduct income tax from such interest or dividend shall have annexed thereto or be accompanied by a statement in writing showing—
(a) the gross amount which, after deduction of the income tax appropriate thereto, corresponds to the net amount actually paid, and
(b) the rate and amount of income tax appropriate to such gross amount, and
(c) the net amount actually paid.
(2) If a company fails to comply with any of the provisions of this section the company shall incur a penalty of ten pounds in respect of each offence but the aggregate amount of the penalties imposed under this section on any company in respect of offences connected with any one payment or distribution of interest or dividends shall not exceed one hundred pounds.
(3) In this section the word “company” means and includes a company within the meaning of the Companies (Consolidation) Act, 1908, and a company created by letters patent or by or in pursuance of any British Statute or Act of the Oireachtas.
Remuneration of persons entrusted with the payment of interest, etc.
14.—Section 6 (which relates to the remuneration of persons entrusted with the payment of interest, etc.) of the Finance Act, 1924 (No. 27 of 1924), shall be construed and have effect and be deemed always to have had effect as if the following sub-section were inserted therein in lieu of the sub-section (1) now contained therein, that is to say:—
“(1) Where a person entrusted with the payment of any interest, dividends, or other annual payments payable out of any public revenue other than that of Saorstát Eireann or in respect of the stocks, funds, shares, or securities of any foreign company, society, adventure, or concern complies with the conditions prescribed by the Revenue Commissioners under sub-section (2) of section 10 of the Finance Act, 1923 (No. 21 of 1923), such person shall be entitled to receive as remuneration an allowance to be calculated by reference to the amount of the dividends, interest, or other annual payments in respect of which such conditions have been complied with and to be fixed by the Minister for Finance at a rate or rates not being in any case less than thirteen shillings and sixpence for every thousand pounds of that amount.”
Declaration as to effect of section 69 of Local Government Act, 1925.
15.—To remove doubts it is hereby declared and enacted that so much of section 69 of the Local Government Act, 1925 (No. 5 of 1925), as enacts that for the purposes of the assessment and levying of certain rates the valuation of certain buildings under the Valuation Acts shall be deemed to have been reduced by two-thirds does not and shall not apply to or operate to reduce the annual value with reference to which the tax in respect of such buildings under Schedules A and B of the Income Tax Act, 1918, is to be ascertained, and it is hereby further declared and enacted that, notwithstanding the said section 69 but without prejudice to the proviso to sub-section (1) of section 187 of the Income Tax Act, 1918, the annual value of such buildings shall for the purposes of the ascertainment of the said tax be taken to be the full amount of the valuation thereof for the time being in force under the Valuation Acts.
PART II.
CUSTOMS AND EXCISE.
Duty on personal clothing and wearing apparel.
16.—(1) With the exception hereinafter mentioned, a customs duty of an amount equal to fifteen per cent, of the value of the article shall be charged, levied, and paid on all personal clothing and wearing apparel, whether completely or partially manufactured, and all component parts of personal clothing or wearing apparel, and all accessories of personal clothing or wearing apparel imported into Saorstát Eireann on or after the 24th day of April, 1925.
(2) The duty imposed by this section shall not be charged or levied—
(a) on boots or shoes (including slippers, goloshes, sandals, and clogs), nor on any component parts or accessories thereof, nor
(b) on any accessory of personal clothing or wearing apparel imported separately from the clothing or apparel and made wholly or mainly of non-textile materials, nor
(c) on any component parts of umbrellas, nor
(d) on any article of a surgical or medical character and intended to be worn because of or as a preventive against or remedy for any physical ailment or defect, nor
(e) on unblocked hat shapes or hoods of whatever material made, nor
(f) on ornamental feathers or artificial flowers imported for use in the making or trimming of personal clothing or wearing apparel and so imported separately from the clothing or apparel.
(3) Whenever the Revenue Commissioners are satisfied that any article of personal clothing or wearing apparel is imported for use exclusively in a stage play or other dramatic or musical representation or performance, they may, subject to compliance with such conditions as they may think fit to impose, permit such article to be imported without payment of the duty imposed by this section.
(4) Whenever the Revenue Commissioners are satisfied that any partially manufactured article of personal clothing or wearing apparel is imported for further manufacture and subsequent exportation, they may, subject to compliance with such conditions as they may think fit to impose, permit such article to be imported without payment of the duty imposed by this section.
(5) For the purposes of this section the expression “wearing apparel” shall include pocket handkerchiefs and umbrellas.
Duty on blanketing and blankets.
17.—A customs duty of an amount equal to fifteen per cent, of the value of the article shall be charged, levied, and paid on all blanketing and blankets, whether white or coloured, for whatever purpose intended and on all rugs (other than rugs intended to be used as floor coverings) imported into Saorstát Eireann on or after the 24th day of April, 1925.
Duty on bedsteads and furniture.
18.—(1) A customs duty of an amount equal to thirty-three and one-third per cent. of the value of the article shall be charged, levied, and paid on all bedsteads of whatever material made and on all component parts of bedsteads and on all furniture (other than bedsteads) made wholly or partly of wood and whether completely or partially manufactured and on all component parts of furniture (other than bedsteads) which parts are themselves made wholly or partly of wood imported into Saorstát Eireann on or after the 24th day of April, 1925.
(2) The duty imposed by this section shall not be charged of levied—
(a) on any picture painted or mounted on wood or on any picture frame made wholly or partly of wood or on any picture framed in any such frame or on any component part of any such frame, or
(b) on any apparatus made wholly or partly of wood and adapted to be used for the purpose of household cleaning by means of suction or on any component part of any such apparatus.
(3) Whenever the Revenue Commissioners are satisfied that any article of furniture is imported for use exclusively in a stage play or other dramatic or musical representation or performance they may, subject to compliance with such conditions as they may think fit to impose, permit such article to be imported without payment of the duty imposed by this section.
(4) Where the Revenue Commissioners are satisfied in respect of any furniture which is being imported that—
(a) the importer thereof resides or intends to reside permanently in Saorstát Eireann, and
(b) the furniture had been previously used by the importer or by his family or household, and
(c) the furniture is being imported for the use in Saorstát Eireann of the importer or his family or household,
the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, permit such furniture to be imported without payment of the duty imposed by this section.
(5) Whenever the Revenue Commissioners are satisfied that any partially manufactured article of furniture is imported for further manufacture and subsequent exportation, they may, subject to compliance with such conditions as they may think fit to impose, permit such article to be imported without payment of the duty imposed by this section.
Duty on empty glass bottles and empty glass jars.
19.—(1) A customs duty of an amount equal to thirty-three and one-third per cent, of the value of the article shall be charged, levied, and paid on all empty glass bottles and empty glass jars imported into Saorstát Eireann on or after the 24th day of April, 1925.
(2) The duty imposed by this section shall not be charged or levied—
(a) on glass syphons, nor
(b) on glass bottles which the Revenue Commissioners are satisfied are adapted for use solely for feeding infants, nor
(c) subject to compliance with such conditions as the Revenue Commissioners may think fit to impose, on glass bottles or glass jars which the Revenue Commissioners are satisfied are imported for use solely for containing milk for sale.
(3) Any article liable to the duty imposed by this section which is re-imported into Saorstát Eireann after exportation therefrom shall be exempt from, the said duty if it is shown to the satisfaction of the Revenue Commissioners either—
(a) that the article had not been imported previous to its exportation, or
(b) that the article had been first imported prior to the 12th day of May, 1924, or
(c) that the article had been first imported on or after the 12th day of May, 1924, and before the 24th day of April, 1925, and either was not liable to the duty imposed by section 20 of the Finance Act, 1924 (No. 27 of 1924) or was liable to such duty and such duty was paid thereon, or
(d) that the article had been first imported on or after the 24th day of April, 1925, and the duty imposed by this section had been duly paid thereon.
(4) Any article which is imported into Saorstát Eireann after having been previously imported into and exported from Saorstát Eireann by way of transit only under bond shall not be deemed to be re-imported into Saorstát Eireann within the meaning of this section.
(5) Section 6 of the Customs and Inland Revenue Act, 1879, shall not apply to articles liable to the duty imposed by this section.
Duty on glass bottles and jars containing dutiable commodities.
20.—On every glass bottle or glass jar imported into Saorstát Eireann on or after the 9th day of May, 1925, and containing at the time of importation any dutiable commodity there shall be charged, levied, and paid the following customs duty, that is to say:—
(a) if the capacity of the bottle or jar does not exceed five fluid ounces, a duty at the rate of three pence for every dozen or part of a dozen such bottles or jars;
(b) if the capacity of the bottle or jar exceeds five fluid ounces, a duty at the rate of sixpence for every dozen or part of a dozen such bottles or jars.
Duty on articles made from or containing sugar, etc.
21.—(1) On all articles, other than sugar confectionery, cocoa preparations, beer, table waters, herb beer, cider, perry, wine, tobacco, spirits, and any article on which a duty is imposed by section 26 of this Act, imported into Saorstát Eireann on or after the 15th day of June, 1925, and made from or containing sugar or other sweetening matter there shall be charged, levied, and paid the following customs duty, that is to say:—
(a) if the articles are prescribed in the official import lists to be entered on importation by weight, a duty at the rate of one penny on the pound;
(b) if the articles are prescribed in the official import lists to be entered on importation by measure, a duty at the rate of tenpence on the gallon.
(2) The duty imposed by this section shall be in addition to any duty chargeable in respect of any spirits or saccharin used in the manufacture or preparation of the article but in lieu of any duty which might otherwise be chargeable on any other ingredient used in the manufacture or preparation of the article.
(3) The provisions of section 8 of the Finance Act, 1919, shall not apply to the duty imposed by this section.
Additional duty on toilet soaps.
22.—In addition to the customs duty imposed by section 21 of the Finance Act, 1924 (No. 27 of 1924), a customs duty of an amount equal to ten per cent. of the value of the article shall be charged, levied, and paid on all toilet (including shaving) soaps, soap powders, and soap substitutes imported into Saorstát Eireann on or after the 24th day of April, 1925.
Continuance of new import duties.
23.—(1) The new import duties (other than the duty on records and other means of reproducing music) which were first imposed by section 12 of the Finance (No. 2) Act, 1915, and were continued up to the 1st day of May, 1925, by section 13 of the Finance Act, 1924 (No. 27 of 1924), shall continue to be charged, levied, and paid on and from the said 1st day of May, 1925, up to the 1st day of May, 1926.
(2) Whenever the Revenue Commissioners are satisfied that any cinematograph film imported into Saorstát Eireann is of educational character, they shall, subject to compliance with such conditions as they think fit to impose, exempt such film from payment of the duty on cinematograph films imposed by this section.
(3) The provisions of section 8 of the Finance Act, 1919, shall apply to the duties continued by this section, with the substitution of the expression “Saorstát Eireann” for the expression “Great Britain and Ireland.”
Continuance of additional duties on dried fruits.
24.—(1) The additional duties on dried fruits which were first imposed by section 8 of the Finance (No. 2) Act, 1915, and were Finance Act, 1924 (No. 27 of 1924), shall continue to be charged, continued up to the 1st day of August, 1925, by section 14 of the levied, and paid on and from the said 1st day of August, 1925, up to the 1st day of August, 1926.
(2) The provisions of section 8 of the Finance Act, 1919, shall apply to the duties continued by this section with the substitution of the expression “Saorstát Eireann” for the expression “Great Britain and Ireland.”
Amendment of section 15 of the Finance Act, 1924.
25.—(1) Section 15 (which imposes a customs duty on sugar confectionery) of the Finance Act, 1924 (No. 27 of 1924), shall as on and from the 24th day of April, 1925, be construed and have effect as if—
(a) the words “or saccharin” were inserted in sub-section (1) thereof immediately after the words “in respect of any spirits” contained in that sub-section, and
(b) the words “or saccharin” and the words “except saccharin” now respectively contained in sub-section (3) thereof were omitted therefrom wherever they respectively occur in that sub-section.
Reduced customs duties on sugar.
26.—(1) In lieu of the present customs duties, drawbacks, and allowance in respect of sugar, molasses, glucose, and saccharin there shall be charged, levied, and paid as on and from the 6th day of May, 1925, the duties specified in the second column of Part I. of the First Schedule to this Act, and there shall be paid and allowed the drawbacks and allowance set out in Part II of the said Schedule, but subject both as respects duties and as respects drawbacks and allowance to the provisions, so far as they are applicable, set out in Part III. of the said Schedule.
(2) The provisions of section 8 of the Finance Act, 1919, shall not apply to the duties imposed by this section, and the Second Schedule to that Act shall as on and from the 6th day of May, 1925, have effect as if the words “sugar,” “glucose,” “molasses” and “saccharin” were omitted therefrom.
Reduced excise duties on sugar.
27.—(1) In lieu of the present excise duties, drawbacks, and allowance in respect of sugar, molasses, glucose, and saccharin there shall as on and from the 6th day of May, 1925, be charged, levied, and paid the duties specified in the third column of Part I. of the First Schedule to this Act, and there shall be paid and allowed the drawbacks and allowance set out in Part II. of the said Schedule, but subject both as respects duties and as respects drawbacks and allowances to the provisions, so far as they are applicable, set out in Part III. of the said Schedule.
(2) The duty imposed by this section shall not be charged or levied in respect of sugar or molasses made from beet grown in Saorstát Eireann, and the provisions of section 6 (except sub-section (1) thereof) of the Finance Act, 1922, as adapted under the Adaptation of Enactments Act, 1922 (No. 2 of 1922), shall apply and have effect subject to the following modifications, that is to say:—
(a) the word “non-dutiable” shall mean exempted by this sub-section from the duty imposed by this section, and
(b) the expression “Saorstát Eireann” shall be substituted for the expression “Great Britain or Ireland.”
Reduced excise duty on cider and perry.
28.—(1) In lieu of the present duties of excise in respect of cider and perry there shall as on and from the 1st day of July, 1925, be charged, levied, and paid on all cider and perry which is sold or kept for sale in Saorstát Eireann a duty of excise at the rate of two pence per gallon.
(2) Section 6 of the Finance (New Duties) Act, 1916, and any regulations made thereunder shall apply to the duties imposed by this section in like manner as they apply to the duty therein referred to as cider duty.
Exemption of certain games, etc., from entertainments duty.
29.—Entertainments duty within the meaning of section 1 of the Finance (New Duties) Act, 1916, shall not be charged or levied on payments for admission to any entertainment as respects which it is proved to the satisfaction of the Revenue Commissioners that the entertainment consists solely of an exhibition of all or any of the following games or sports, that is to say:—
(a) games of handball,
(b) games of badminton,
(c) gymnastic displays not involving the use or participation of horses, dogs, or other animals, or the use of mechanically-propelled vehicles,
(d) boxing contests at or in connection with which no money is awarded or paid to any of the contestants whether as prizes, remuneration, or otherwise,
(e) any games or sports which are ordinarily played or contested out-of-doors by two or more persons or by two or more groups of persons and do not involve the use or participation of horses, dogs, or other animals or the use of mechanically-propelled vehicles.
Exemption of certain exhibitions of pictures, etc., from entertainments duty.
30.—Entertainments duty within the meaning of the Finance (New Duties) Act, 1916, shall not be charged or levied on payments for admission to any entertainment as respects which it is proved to the satisfaction of the Revenue Commissioners that the entertainment consists solely of an exhibition held by any person of works of graphic art or of sculpture or of both such classes of works of his own execution and whether such exhibition is or is not held with a view to the sale of the works exhibited or otherwise for the personal profit of the person holding the exhibition.
Abolition of customs duties on tea.
31.—The duties of customs chargeable under section 12 of the Finance Act, 1924 (No. 27 of 1924), on tea shall cease to be chargeable or leviable as on and from the 6th day of May, 1925, and no duty of customs shall be chargeable or leviable on tea imported into Saorstát Eireann on or after that date.
Abolition of customs duties on coffee.
32.—The duties of customs chargeable under sub-section (1) of section 3 of the Finance Act, 1922, on coffee shall cease to be chargeable or leviable as on and from the 6th day of May, 1925 and no duty of customs shall be chargeable or leviable on coffee imported, into Saorstát Eireann on or after that date.
Abolition of customs duties on cocoa.
33.—The duties of customs chargeable under section 2 of the Finance Act, 1922, on cocoa, cocoa husks, cocoa shells, and cocoa-butter shall cease to be chargeable or leviable as on and from the 6th day of May, 1925, and no duty of customs shall be chargeable or leviable on cocoa, cocoa husks, cocoa shells, or cocoa-butter imported into Saorstát Eireann on or after that date, save in so far as the same may be chargeable with duty under section 16 of the Finance Act, 1924 (No. 27 of 1924).
Abolition of customs and excise duties on chicory.
34.—(1) The duties of customs chargeable under sub-section (1) of section 3 of the Finance Act, 1922, on chicory shall cease to be chargeable or leviable as on and from the 6th day of May, 1925, and no duty of customs shall be chargeable or leviable on chicory imported into Saorstát Eireann on or after that date.
(2) The duty of excise chargeable under sub-section (2) of section 3 of the Finance Act, 1922, on chicory shall cease to be chargeable or leviable as on and from the 6th day of May, 1925, and no duty of excise shall be chargeable or leviable on chicory on or after that date.
Drawback on cocoa preparations.
35.—(1) As from the 6th day of May, 1925, there shall be allowed on the due exportation or the due shipment for use as ships' stores of any goods in the manufacture or preparation of which in Saorstát Eireann any imported preparation made from or containing cocoa in any form and chargeable as such with duty under section 16 of the Finance Act, 1924 (No. 27 of 1924) has been used, a drawback equal to the duty paid under the said section 16 in respect of the quantity of such preparation which appears to the Revenue Commissioners to have been used in the manufacture or preparation of the goods.
(2) In allowing drawback under this section the Revenue Commissioners, with the consent of the Minister for Finance, may in order to facilitate trade modify or dispense with all or any of the requirements of sections 104 and 106 of the Customs Consolidation Act, 1876, as to the giving of security and the examination of goods.
Abolition of excise duty on coffee and chicory substitutes.
36.—The duty of excise now chargeable under sub-section (3) of section 3 of the Finance Act, 1922, on any article or substance prepared or manufactured for the purpose of being in imitation of, or in any respect to resemble, or to serve as a substitute for, coffee or chicory, and on any mixture of any such article or substance with coffee or chicory, shall cease to be chargeable or leviable as on and from the 6th day of May, 1925, and no duty of excise shall be chargeable or leviable on any such article, substance, or mixture on or after that date.
Excise duty on dogs.
37.—(1) On and after the 1st day of January, 1926, an excise duty (in this Act referred to as dog duty) of five shillings shall be payable on every dog aged one month or upwards in respect of every year or part of a year during which such dog is kept in Saorstát Eireann.
(2) Where any person before or after the passing of this Act but before the 1st day of January, 1926, pays duty under the enactments in that behalf in force at the passing of this Act in respect of a dog for the period of twelve months ending on the 31st day of March, 1926, and before the last-mentioned date pays the dog duty imposed by this section in respect of the same dog for the year 1926, such person shall, subject to compliance with such conditions as the Revenue Commissioners shall think fit to impose, be entitled to an allowance by way of deduction from the last-mentioned duty of an amount equal to one-fourth of the first-mentioned duty.
(3) The dog duty shall be under the care and management of the Revenue Commissioners but shall be paid and collected through the Post Office by means of licences to be taken out annually for the purpose by the persons liable to pay the duty.
(4) The dog duty in respect of any dog shall be paid by the person keeping the dog and every person who keeps a dog aged one month or upwards on which dog duty has not been paid in respect of the year then current shall be guilty of an offence under this section and shall be liable on summary conviction thereof to a penalty of five pounds.
(5) The Minister for Finance may make regulations for the collection of the dog duty and the issue of licences on payment thereof but shall not make any such regulation in relation to the duties of officers of the Post Office without consultation with the Minister for Posts and Telegraphs.
(6) Whenever the Revenue Commissioners are satisfied that a dog kept by a person who is blind or whose eyesight is so defective that he is unable to find his way about without guidance is kept and used by that person for the purpose of leading or guiding him, the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, exempt such dog from the provisions of this Act relating to dog duty.
Production of dog licences.
38.—(1) It shall be the duty of every person who keeps a dog aged one month or upwards to produce on demand for inspection by any member of the Gárda Síochána or any officer of customs and excise a licence issued under this Act in respect of the payment of dog duty on that dog in respect of the year then current: Provided always that when such demand is made elsewhere than at the residence of such person and such person has not the licence with him at the time of such demand, such person shall be deemed to comply with the demand if he undertakes to produce and (on being so required) does produce the licence at his residence for inspection by a member of the Gárda Síochána or an officer of customs and excise within twelve hours thereafter.
(2) Any such person as aforesaid who in contravention of this section fails to produce such licence for such inspection on such demand shall be guilty of an offence under this section and shall be liable on summary conviction thereof to a penalty of two pounds.
Penalties and offences in relation to dog duty.
39.—(1) The penalties imposed by this Act in relation to dog duty shall be excise penalties and the provisions of any Act for the time being in force in relation to the recovery of excise penalties shall apply accordingly to the recovery of such penalties.
(2) In any prosecution for an offence in relation to dog duty the burden of proof of the age of the dog to which the prosecution relates shall lie on the person prosecuted.
(3) For the purposes of this Act a dog shall be deemed to be kept by its owner, but for the purposes of a prosecution for an offence in relation to dog duty a dog may be deemed to be kept also by the occupier of any house, apartments, kennels, or other premises in which the dog is kept or permitted to live or remain unless such occupier proves to the satisfaction of the court that he is not the owner and has not the custody of the dog and that such dog was kept or permitted to live or remain on such premises without his consent.
Firearm certificate duty.
40.—(1) There shall be charged, levied, and paid at the times hereinafter mentioned on and by every person to whom a firearm certificate is granted at any time after the 31st day of July, 1925, under any Act passed or to be passed during the financial year beginning on the 1st day of April, 1925, an excise duty at the rate specified in the Second Schedule to this Act in respect of every firearm certificate so granted to him.
(2) The duty imposed by this section in respect of any firearm certificate shall be charged, levied, and paid on the grant of such certificate.
Registered firearms dealers' duty.
41.—(1) An excise duty of one pound shall be charged, levied, and paid on the occasions hereinafter mentioned on and by every person who has on and from the 1st day of August, 1925, or on or at any time after that day becomes registered in any register of firearms dealers which may be established and kept in pursuance of any Act passed or to be passed during the financial year beginning on the 1st day of April, 1925.
(2) The excise duty imposed by this section shall be charged, levied, and paid upon registration in any such register as aforesaid and also upon every renewal of any such registration.
Salmon dealers' licence duty.
42.—(1) There shall be charged, levied, and paid on the occasions hereinafter mentioned on and by every person who, under any Act passed or to be passed during the financial year beginning on the 1st day of April, 1925, takes out or renews a licence for the sale of salmon and trout an excise duty of one pound in respect of every licence so taken out or renewed.
(2) The duty imposed by this section in respect of any such licence as aforesaid shall be charged, levied, and paid at the time of taking out such licence and also on every renewal of such licence.
Collection of firearm certificate and salmon dealers' licence duties.
43.—(1) The excise duties imposed by this Act in respect of firearm certificates and licences for the sale of salmon and trout respectively shall be paid and collected by means of stamps denoting the amount of such duty impressed to such certificates and licences and the Stamp Duties Management Act, 1891, shall apply to such duties and stamps.
(2) It shall not be lawful to grant a firearm certificate or to issue a licence for the sale of salmon and trout in respect of which an excise duty is payable under this Act unless or until such certificate or licence has been duly stamped under this section in respect of such duty, and every person who grants a firearm certificate or issues a licence for the sale of salmon and trout in contravention of this section shall be guilty of an offence under this section and shall be liable on summary conviction thereof to an excise penalty of five pounds.
(3) Section 58 of the Local Government (Ireland) Act, 1898, and the Third Schedule to that Act shall be construed and have effect as if the excise duty imposed by this Act in respect of firearm certificates were added to and included in the duties mentioned in the said Third Schedule of that Act.
Determination of value of dutiable articles.
44.—The value of any article for the purposes of this Part of this Act shall be taken to be the price which an importer would give for the article if the article were delivered, freight and insurance paid, in bond at the place of importation, and duty shall be paid on that value as fixed by the Revenue Commissioners.
PART III.
CORPORATION PROFITS TAX.
Increase of exemption from Corporation profits tax.
45.—(1) In respect of every accounting period beginning before and ending on or after the 1st day of January, 1925, the proviso to sub-section (1) of section 52 of the Finance Act, 1920, shall be construed and have effect as if the following paragraph were inserted therein in lieu of the paragraph (a) now contained in the said proviso, that is to say:—
“(a) in the case of every accounting period beginning before and ending on or after the 1st day of January, 1925, the profits arising in the accounting period shall be apportioned between the part of the period which is before that date and the part of the period which is after the 31st day of December, 1924, in proportion to the respective lengths of those parts, and no tax shall be charged on so much of the profits apportioned to the first-mentioned part of the period as bears to five hundred pounds the same proportion as such first-mentioned part of the period bears to twelve months, and no tax shall be charged on so much of the profits apportioned to the second-mentioned part of the period as bears to one thousand pounds the same proportion as such second-mentioned part of the period bears to twelve months”
(2) In respect of every accounting period beginning and ending after the 31st day of December, 1924, paragraph (a) of the proviso to sub-section (1) of section 52 of the Finance Act, 1920, shall be construed and have effect as if the words “one thousand pounds” were inserted therein in lieu of the words “five hundred pounds” wherever the last-mentioned words occur in the said paragraph.
PART IV.
STAMP DUTIES.
Ad valorem stamp duty in case of foreign currency.
46.—Where an instrument is chargeable with ad valorem duty in respect of money in any currency other than British currency, such duty shall be calculated on the value of that money in British currency according to the rate of exchange current at the date of the instrument.
Exemption from stamp duty of certain thrift certificates.
47.—(1) A certificate issued by an employer to any of his employees in pursuance of a scheme for encouraging thrift amongst such employees whereby the employer—
(a) acknowledges the receipt of money deposited with him by the employee out of his earnings in the employment of the employer, and
(b) undertakes to repay such money to the employee with interest in accordance with the terms of such scheme,
shall be exempt from any stamp duty chargeable under the Stamp Act, 1891, or any Act amending the same.
(2) In this section the word “employer” includes any employer being a body of persons, corporate or unincorporate, as well as an employer who is an individual.
PART V.
MISCELLANEOUS AND GENERAL.
Certain particulars to be evidence in certain appeals.
48.—The particulars of any instrument which are presented to or obtained by the Revenue Commissioners (whether before or after the passing of this Act) under section 4 of the Finance (1909-10) Act, 1910, shall, in any appeal under section 33 or sub-section (3) of section 60 of that Act or section 19 of the Finance Act, 1923, be received as prima facie evidence of all matters and things stated in such particulars.
Repeals.
49.—The several enactments specified in the Third Schedule to this Act are hereby repealed to the extent mentioned in the third column of the said Schedule and as on and from the respective dates specified in the fourth column of the said Schedule.
Short title, construction and commencement.
50.—(1) This Act may be cited as the Finance Act, 1925.
(2) Part I. of this Act shall be construed together with the Income Tax Acts, and Part II. of this Act, so far as it relates to duties of customs, shall be construed together with the Customs Acts, and so far as it relates to duties of excise shall be construed together with the British Statutes and Acts of the Oireachtas which relate to the duties of excise and the management of those duties.
(3) Save as is otherwise expressly provided, so much of this Act as relates to income tax or to super-tax shall be deemed to come into force on and shall take effect as on and from the 6th day of April, 1925, and so much of this Act as relates to any other tax or any duty shall be deemed to come into force on and shall take effect as on and from the 1st day of April, 1925.
FIRST SCHEDULE.
Rates of Sugar, etc., Duties, Drawbacks, and Allowances.
PART I.
DUTIES.
Articles. | Customs Duty. | Excise Duty. | ||
s. | d. | s. | d. | |
Sugar which, when tested by the polariscope indicates a polarisation exceeding ninety-eight degrees the cwt. | 9 | 4 | 9 | 4 |
Sugar of a polarisation not exceeding seventy-six degrees the cwt. | 4 | 6 | 4 | 6 |
Sugar of a polarisation— | ||||
Exceeding 76 and not exceeding 77 the cwt. | 4 | 7.5 | 4 | 7.5 |
77 78 | 4 | 9.3 | 4 | 9.3 |
78 79 | 4 | 11.1 | 4 | 11.1 |
79 80 | 5 | 0.9 | 5 | 0.9 |
80 81 | 5 | 2.7 | 5 | 2.7 |
81 82 | 5 | 4.5 | 5 | 4.5 |
82 83 | 5 | 6.3 | 5 | 6.3 |
83 84 | 5 | 8.3 | 5 | 8.3 |
84 85 | 5 | 10.3 | 5 | 10.3 |
85 86 | 6 | 0.3 | 6 | 0.3 |
86 87 | 6 | 2.3 | 6 | 2.3 |
87 88 | 6 | 4.6 | 6 | 4.6 |
88 89 | 6 | 6.8 | 6 | 6.8 |
89 90 | 6 | 9.5 | 6 | 9.5 |
90 91 | 7 | 0.2 | 7 | 0.2 |
91 92 | 7 | 2.9 | 7 | 2.9 |
92 93 | 7 | 5.6 | 7 | 5.6 |
93 94 | 7 | 8.2 | 7 | 8.2 |
94 95 | 7 | 10.9 | 7 | 10.9 |
95 96 | 8 | 1.6 | 8 | 1.6 |
96 97 | 8 | 4.3 | 8 | 4.3 |
97 98 | 8 | 7.0 | 8 | 7.0 |
Molasses (except when cleared for use by a licensed distiller in the manufacture of spirits) and invert sugar and all other sugar and extracts from sugar which cannot be completely tested by the polariscope and on which duty is not specially charged by reference to the other provisions of this Part of this Schedule:— | ||||
If containing 70 per cent. or more of sweetening matter _____________ the cwt. | 5 | 11 | 5 | 11 |
If containing less than 70 per cent. and more than 50 per cent. of sweetening matter ____________________ the cwt. | 4 | 3 | 4 | 3 |
If containing not more than 50 per cent. of sweetening matter ________________________ the cwt. | 2 | 1 | 2 | 1 |
The amount of sweetening matter to be taken to be the total amount of cane, invert and other sugar contained in the article as determined by analysis in manner directed by the Revenue Commissioners. | ||||
Glucose:— | ||||
Solid _____________ the cwt. | 5 | 11 | 5 | 11 |
Liquid ____________ the cwt. | 4 | 3 | 4 | 3 |
Saccharin (including substances of a like nature or use) _____________ the oz. | 3 | 0 | 3 | 0 |
PART II.
DRAWBACKS AND ALLOWANCES.
A.—CUSTOMS DRAWBACKS.
Nature of Drawback. | Amount or Rate of Drawback |
(1) Drawback on the export or on the shipment or deposit in a bonded warehouse, for use as ship's stores, of duty-paid sugar or molasses (including sugar or molasses produced from duty-paid sugar or molasses) and which has passed a refinery in Saorstát Eireann. | In the case of molasses produced in bond an amount equal to the duty paid and in any other case an amount equal to the duty which would be chargeable on the importation of the like article. |
(2) Drawback on the deposit in a bonded warehouse for export of beer in the brewing of which duty-paid sugar or glucose has been used. | An amount equal to the duty paid in respect of the sugar or glucose. |
(3) Drawback on the export, or on the shipment, or deposit in a bonded warehouse for use as ship's stores of goods (other than beer) in the manufacture or preparation of which in Saorstát Eireann any duty-paid sugar, molasses, glucose or saccharin has been used. | An amount equal to the duty chargeable in respect of that quantity of the sugar, molasses, glucose or saccharin which appears to the satisfaction of the Revenue Commissioners to have been used in the manufacture or preparation of the goods, or, in the case of residual products, to be contained in the goods. |
(4) Drawback to be allowed to a refiner on molasses produced in Saorstát Eireann from sugar, on which the import duty has been paid at the current rate and delivered to a licensed distiller for use in the manufacture of spirits _____________ the cwt. | s. d. 2 1 |
B.—EXCISE DRAWBACKS.
Nature of Drawback. | Amount or Rate of Drawback. |
(1) Drawback on the export, or on the shipment, or deposit in a bonded warehouse for use as ship's stores of duty-paid sugar, molasses, glucose or saccharin. | An amount equal to the duty paid. |
(2) Drawback on the deposit in a bonded warehouse for export of beer in the brewing of which duty-paid sugar or glucose has been used. | An amount equal to the duty paid in respect of the sugar or glucose. |
(3) Drawback on the export, or on the shipment, or deposit in a bonded warehouse for use as ship's stores of goods (other than beer) in the manufacture or preparation of which in Saorstát Eireann any duty-paid sugar, molasses, glucose or saccharin has been used. | An amount equal to the duty paid in respect of that quantity of the sugar, molasses, glucose or saccharin which appears to the satisfaction of the Revenue Commissioners to have been used in the manufacture or preparation of the goods. |
(4) Drawback to be allowed to a refiner on molasses produced in Saorstát Eireann from duty-paid sugar and delivered to a licensed distiller for use in the manufacture of spirits _____________the cwt. | s. d. 2 1 |
(5) Drawback on the deposit of duty-paid glucose in a warehouse approved by the Revenue Commissioners under section two of the Manufactured Tobacco Act, 1863, for the manufacture of cavendish and negrohead tobacco. | An amount equal to the drawback which would have been payable on the export of the glucose. |
C.—ALLOWANCES TO REFINERS ON MOLASSES PRODUCED IN SAORSTÁT EIREANN AND USED SOLELY FOR THE PURPOSE OF FOOD FOR STOCK.
Nature of Allowance. | Rate of Allowance. |
(1) Allowance on molasses produced from sugar on which duty has been paid on importation or on which the excise duty has been paid ____________________the cwt. | s. d. 2 1 |
PART III.
PROVISION AS TO DUTIES.
DRAWBACKS AND ALLOWANCES.
1. The charge of a specified amount of duty, or the grant of a specified amount of drawback or allowance, in respect of a specific weight of any article includes a proportionately less duty or drawback or allowance, as the case may be, in respect of any less weight of that article.
2. Molasses imported into, or produced in bond in, Saorstát Eireann, shall not be liable to duty if it is used solely for the purpose of food for stock and the prescribed conditions are complied with in respect thereof.
3. The customs and excise drawbacks in respect of beer, the excise drawback in respect of glucose deposited in an approved warehouse, and the allowances to refiners on molasses shall only be allowed and paid subject to compliance with the prescribed conditions.
4. The Revenue Commissioners in allowing drawback in respect of any manufactured or prepared goods may, with the consent of the Minister for Finance, in order to facilitate trade, relax any requirement of the Customs Consolidation Act, 1876, as to the giving of security and the examination of the goods.
5. Notwithstanding anything in this Act, drawbacks and allowances shall be allowed and paid at the rates in force before the sixth day of May, nineteen hundred and twenty five, in all cases where it is shown to the satisfaction of the Revenue Commissioners that duties were paid at the rates in force before that date.
6. If any person acts in contravention of any prescribed condition, or any condition imposed by the Revenue Commissioners under the provisions of any previous Act in relation to the use of molasses solely as food for stock, he shall, for each offence, be liable to a customs penalty or an excise penalty, as the case may be, of fifty pounds.
7. In this Schedule, unless the context otherwise requires—
(a) the expression “duty” means the duty of customs or the duty of excise, as the case may be, imposed by sections 26 or 27 of this Act.
(b) the expression “duty-paid” in relation to any goods means goods in respect of which the Revenue Commissioners have been satisfied that duty has been paid.
(c) the expression “prescribed conditions” means such conditions for the protection of the Revenue in respect of proof or security or otherwise as the Revenue Commissioners may prescribe.
SECOND SCHEDULE.
RATES OF FIREARM CERTIFICATE DUTY.
£ | s. | d. | |
1. For a firearm certificate for a rifle, or a pistol or revolver, with or without ammunition therefore | 5 | 0 | |
2. For a firearm certificate for a shot-gun, with or without ammunition therefor, limited to use for killing animals or birds other than game on land occupied by the person to whom the certificate is granted | 5 | 0 | |
3. For any other firearm certificate— | |||
For one such certificate | 2 | 0 | 0 |
Where two or more such certificates are granted to the same person not necessarily at the same time) and expire on the same date, for the first such certificate | 2 | 0 | 0 |
For the second and every subsequent such certificate | 5 | 0 |
THIRD SCHEDULE.
ENACTMENTS REPEALED.
Session and Chapter | Short Title | Extent of Repeal | Date of Repeal |
5 & 6 Vic., c. 81 | Game Certificates (Ireland) Act, 1842 | The whole Act | 1st August, 1925 |
23 & 24 Vic., c. 90 | Game Licences Act, 1860 | The whole Act | 1st August, 1925 |
23 & 24 Vic., c. 113 | Excise Act, 1860 | Sections 8 to 21 | 6th May, 1925 |
24 & 25 Vic., c. 91 | Revenue (No. 2) Act, 1861 | Section 17 | 1st August, 1925 |
28 & 29 Vic., c. 50 | Dogs Regulation (Ireland) Act, 1865 | The whole Act | 1st Jan., 1926 |
30 & 31 Vic., c. 116 | Dogs (Ireland) Act, 1867 | The whole Act | 1st Jan., 1926 |
33 & 34 Vic., c. 57 | Gun Licence Act, 1870 | The whole Act | 1st August, 1925 |
45 & 46 Vic., c. 41. | Customs and Inland Revenue Act, 1882 | Sections 5, 6 and 7 | 6th May, 1925 |
45 & 46 Vic., c. 72 | Revenue, Friendly Societies and National Debt Act, 1882 | Section 6 | 1st August, 1925 |
46 & 47 Vic., c. 10 | Customs and Inland Revenue Act, 1883 | Sections 4, 5 and 6 | 1st August, 1925 |
62 & 63 Vic., c. 9 | Finance Act, 1899 | Section 12 | 1st April, 1925 |
10 Edw. VII., c. 8 | Finance (1909–10) Act, 1910 | Sections 20, 21 and 24 | 1st April, 1925 |
6 Geo. V., c. 11 | Finance (New Duties) Act, 1916 | Paragraph (d) of sub-section (5) of section 1 from “or is provided” to the end of the paragraph | 1st April, 1925 |
6 & 7 Geo. V., c. 24 | Finance Act, 1916 | Section 4 | 6th May, 1925 |
8 & 9 Geo. V., c. 40 | Income Tax Act, 1918 | Sub-section (2) of section 48 | 6th April, 1924 |
8 & 9 Geo. V., c. 40 | Income Tax Act, 1918 | Paragraph (b) of sub-section (2) of section 68; in No. 8 of the Rules applicable to Schedule C and entitled “Rules as to interest, etc., payable out of public revenue to or through the Bank of England or the Bank of Ireland, or by the National Debt Commissioners” the words “and the amount of any tax charged on the trading profits of either Bank”; No. 3 of the Rules applicable to Case IV of Schedule D, No. 4 or the Rules applicable to Case V of Schedule D | 6th April, 1925 |
9 & 10 Geo. V., c. 81 | Dogs Regulation (Ireland) Act, 1919 | The whole Act | 1st Jan., 1926 |
No. 27 of 1924 | 6th May, 1925 | ||
No. 27 of 1924 | 24th April, 1925 |