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Uimhir 32 de 1929.
ACHT AIRGID, 1929.
CUID I.
Cain Ioncuim.
Cáin Ioncuim agus for-cháin in aghaidh na bliana 1929-30.
1.—(1) In aghaidh na bliana dar tosach an 6adh lá d'Abrán, 1929, éileofar Cáin Ioncuim do réir thrí scillinge fén bpunt.
(2) In aghaidh na bliana dar tosach an 6adh lá d'Abrán, 1929, éileofar for-cháin do réir na rátaí céanna gur dá réir do héilíodh í in aghaidh na bliana dar thosach an 6adh lá d'Abrán, 1928.
(3) Na forálacha reachtúla agus na forálacha eile a bhí i bhfeidhm ar feadh na bliana dar thosach an 6adh lá d'Abrán, 1928, i dtaobh cánach ioncuim agus for-chánach, beidh éifeacht acu uile agus fé seach, fé réir forálacha an Achta so, i dtaobh na cánach ioncuim agus na for-chánach a héileofar mar adubhradh in aghaidh na bliana dar tosach an 6adh lá d'Abrán, 1929.
Debentiúirí, etc., Chorparáid an Cháirde Thalmhaíochta, Teoranta.
2.—(1) Tuigfar debentiúirí, stoc debentiúra agus deimhnithe muirir a bheidh tugtha amach ag Corparáid an Cháirde Thalmhaíochta Teoranta do bheith ina n-urrúsanna a tugadh amach fé údarás an Aire Airgid do réir bhrí alt 2 den Acht Airgid, 1924 (Uimh. 27 de 1924), agus bainfidh an t-alt san leis an scéal dá réir sin.
(2) In ainneoin éinní atá i mír (l) de Riail 3 de sna Rialacha a bhaineann le Cásanna I. agus II. de Sceideal D den Income Tax Act, 1918, no i Rialacha 19, 20 agus 21 de sna Rialacha Generálta a bhaineann le Sceidil A, B, C, D, agus E den Acht san, nuair a beifear, chun crícheanna cáinmheasa fén Sceideal san D, ag áireamh méid proifit no sochar Chorparáid an Cháirde Thalmhaíochta, Teoranta, in aghaidh aon tréimhse dá ndéanfar suas cuntaisí lomhálfar, mar laigheadú, méid an úis ar dhebentiúirí, ar stoc dhebentiúra agus ar dheimhnithe muirir do híocadh, le hordú ón Aire Airgid fé alt 2 den Acht Airgid, 1924, fé mar a cuirtar i mbaint é tríd an alt so, gan cáin in aghaidh na tréimhse sin do bhaint as.
(3) Cuirfar le Riail I. de Chás III. de Sceideal D den Income Tax Act, 1918, an clás so a leanas, sé sin le rá:—
“(h) interest on debentures, debenture stock or certificates of charge issued by The Agricultural Credit Corporation, Limited, in cases where such interest is paid without deduction of tax.”
(4) San alt so tá an brí céanna leis an abairt “deimhniú muirir” atá léi san Acht Cáirde Talmhaíochta, 1927 (Uimh. 24 de 1927).
Cáinmheasa fé Sceidil A agus B.
3.—(1) Maidir le cáinmheasa fé Sceidil A agus B den Income Tax Act, 1918—
(a) isiad na cigirí cánach no pé oifigigh eile a cheapfidh na Coimisinéirí Ioncuim chuige sin a dhéanfidh iad, agus
(b) déanfar iad in aghaidh na n-áitreabh fé seach agus beid ar na háitreibh fé seach atá suidhte i gcontae riaracháin, i gcontae-bhuirg, i gceanntar chontae, no i pé ceanntar eile fé mar a ordóidh na Coimisinéirí sin.
(2) Nuair a bheidh cáinmheasa fé Sceidil A agus B déanta cuirfidh na Coimisinéirí Ioncuim fé ndeár fógra do thabhairt, i pé slí is oiriúnach leo, i dtaobh na gcáinmheas san agus i dtaobh na haimsire a lomhálfar chun fogra athchomhairc do thabhairt.
(3) Féadfar aon fhógra den tsórt san do thabhairt—
(a) tré fhógra d'fhoillsiú san Iris Oifigiúil agus i dhá bpáipeur ar a laighead de sna páipéirí nuachta laethiúla a foillsítear i Saorstát Éireann a rá go bhfuil na cáinmheasa lóisteálta le cigirí cánach na gceanntar fé seach chun go bhféadfidh an duine a cáinmheasadh iad d'iniúcha, agus ag luadh na haimsire a lomhálfar chun fógra athchomhairc i gcoinnibh na gcáinmheas san do thabhairt, no
(b) tré n-a chur fé ndeár go seachadfar do gach duine a cáinmheasadh fógra i dtaobh méid a cháinmheasa agus i dtaobh na haimsire a lomhálfar chun fógra athchomhairc do thabhairt.
(4) Beidh éifeacht ag an alt so maidir le haon cháinmheas a déanfar tar éis rithte an Achta so i dtaobh cánach is ionmhuirir in aghaidh aon bhliana cáinmheasa, is cuma an bhliain sin do thosnú roimh rith an Achta so no dá éis sin.
Cáinmheasa fé Sceidil D agus E.
4.—(1) Isiad na cigirí cánach no pé oifigigh eile a cheapfidh na Coimisinéirí Ioncuim chuige sin a dhéanfidh cáinmheasa fé Sceidil D agus E den Income Tax Act, 1918, ach amháin—
(a) na cáinmheasa san go dtugtar comhacht do sna Coimisinéirí Speisialta iad do dhéanamh fé alt 124 den Income Tax Act, 1918, no fé Riail 7 de sna Rialacha Ilghnéitheacha a bhaineann le Sceideal D den Acht san, no fé Riail 7 de sna Rialacha a bhaineann le Sceideal E den Acht san, agus
(b) cáinmheasa le n-a mbaineann alt 68 den Income Tax Act, 1918, agus
(c) na cáinmheasa san go dtugtar comhacht d'oifigigh no do dhaoine a cheap na Coimisinéirí Ioncuim iad do dhéanamh fé fho-alt (3) d'alt 11 den Acht Airgid, 1923 (Uimh. 21 de 1923).
(2) Tabharfidh an cigire cánach do gach duine a cáinmheasadh fógra cuibhe i dtaobh gach cáinmheasa den tsórt san a dhin sé agus i dtaobh a mhéide agus i dtaobh na haimsire a lomhálfar chun fógra athchomhairc ina choinnibh do thabhairt.
(3) Beidh éifeacht ag an alt so maidir le haon cháinmheas a déanfar tar éis rithte an Achta so i dtaobh cánach is ionmhuirir in aghaidh aon bhliana cáinmheasa, is cuma an bhliain sin do thosnú roimh rith an Achta so no dá éis sin.
Athchomhairc i gcoinnibh cáinmheas chun cánach ioncuim.
5.—(1) Duine ar a ngoillfidh aon cháinmheas chun cánach ioncuim a dhin an cigire cánach, no pé oifigeach eile a cheapfidh na Coimisinéirí Ioncuim chuige sin, air beidh teideal aige athchomharc do dhéanamh chun na gCoimisinéirí Speisialta ar fhógra i scríbhinn do thabhairt, laistigh de lá is fiche tar éis dáta fógra an cháinmheasa no tar éis dáta an fhógra fé alt 3 den Acht so go bhfuiltear tar éis cáinmheasa do dhéanamh (pe'ca aca é), don chigire cánach no don oifigcach eile sin adubhradh no, i gcás cáinmheasa fé alt 124 den Income Tax Act, 1918, do Chléireach na gCoimisinéirí Speisialta.
(2) Ceapfidh na Coimisinéirí Speisialta na hamannta agus na háiteanna chun athchomharcanna i gcoinnibh na gcáinmheas d'éisteacht, agus tabharfidh Cléireach na gCoimisinéirí Speisialta fógra don chigire cánach no don oifigeach eile sin mar adubhradh i dtaobh na n-am agus na n-áit sin agus tabharfidh an cigire cánach no an t-oifigeach eile sin mar adubhradh fógra do gach duine a thug fógra athchomhairc agus nár tharraig siar an fógra athchomhairc sin i dtaobh an ama agus na háite a ceapadh chun a athchomharc d'éisteacht.
(3) Más rud é, roimh an am a ceapadh chun athchomharc d'éisteacht, go ndéanfar có-aontú idir an cigire cánach no an t-oifigeach eile sin mar adubhradh agus an duine a cáinmheasadh no a ghníomhaire cuibhe-údaruithe i dtaobh an cháinmheasa is abhar don athchomharc, féadfidh an cigire cánach no an t-oifigeach eile sin mar adubhradh an cáinmheas do leasú dá réir sin agus deighleálfar ansan leis an bhfógra athchomhairc mar fhógra a tarraigeadh siar agus beidh feidhm agus éifeacht ag an gcáinmheas leasuithe sin díreach fé is dá mba cháinmheas é ná tabharfí aon fhógra athchomhairc ina thaobh.
(4) Déanfidh na Coimisinéirí Speisialta na hathchomhairc uile i gcoinnibh cáinmheas chun cánach ioncuim d'éisteacht agus breith do thabhairt ortha, agus beidh a mbreith ar aon athchomharc den tsórt san ina breith dheiridh gan aon dul tháirse, mara n-éilighidh an duine a cáinmheasadh go n-ath-éistfí a athchomharc fé alt 196 den Income Tax Act, 1918, no mara n-éilítear fén Acht san go ndéanfaí cás d'aithris chun barúil na hArd-Chúirte air d'fháil.
(5) In ainneoin éinní contrárdha dho san atá in aon Acht, féadfidh Coimisinéir Speisialta amháin athchomharc i gcoinnibh cáinmheasa a héistfar tar éis rithte an Achta so d'éisteacht agus breith do thabhairt air.
(6) Mara ndinidh duine dar tugadh fógra cáinmheasa fógra athchomhairc do thabhairt no má dhineann duine do thug fógra athchomhairc faillí no diúltú maidir le teacht i láthair na gCoimisinéirí Speisialta san am agus san áit a ceapadh chun athchomharcanna d'éisteacht beidh -an cáinmheas a dineadh air ina cháinmheas dheiridh gan aon dul thairis.
(7) Má dintar tré iarratas i scríbhinn a thaisbeáint chun sástachta na gCoimisinéirí Speisialta gur coisceadh aon duine, tré nea-láithreacht no breoiteacht no cúis réasúnta eile, ar fhógra athchomhairc do thabhairt in am tráith no ar bheith i láthair le linn éisteacht athchomhairc an lá a ceapadh chuige sin, féadfid an t-am do chur i bhfaid chun fógra athchomhairc do thabhairt no éisteacht a athchomhairc do chur siar go ceann pé ama réasúnta is riachtanach dar leo no féadfid a cheadú d'aon ghníomhaire a bheidh údaruithe thar a cheann an t-athchomharc do dhéanamh.
(8) Léireofar fo-alt (2) d'alt 10 den Acht Airgid, 1927 (Uimh. 18 de 1927), agus beidh éifeacht aige fé is dá ndintí tagairt d'fho-alt (7) den alt so do chur in ionad na tagairte atá ann d'fho-alt (3) d'alt 136 den Income Tax Act, 1918.
(9) Gach ath-éisteacht athchomhairc a dhéanfidh an Chúirt Chuarda fé alt 196 den Income Tax Act, 1918, is in camera a déanfar í agus gach éisteacht cáis aithriste a dhéanfidh an Ard-Chúirt no an Chúirt Uachtarach fé alt 149 den Acht san no fén alt san mar a leathnuítear é le halt 10 den Acht Airgid, 1924 (Uimh. 27 de 1924), is in camera a déanfar í más mian san leis an duine gurb í a ionmhuirearacht chun cánach is abhar don chás.
(10) Beidh éifeacht ag an alt so i dtaobh cánach is ionmhuirir in aghaidh aon bhliana cáinmheasa, is cuma an bhliain sin do thosnú roimh rith an Achta so no dá éis sin, agus bainfe sé, agus na hatharuithe riachtanacha air, le hathchomhairc i gcoinnibh cáinmheas chun barra-chánach agus for-chánach.
Liúntas, laigheadú no faoiseamh do dheona.
6.—(1) In ainneoin éinní atá in alt 202 den Income Tax Act, 1918, no in aon achtachán eile de sna hAchtanna Cánach Ioncuim, féadfidh an cigire cánach no an t-oifigeach eile sin mar adubhradh aon liúntas, laigheadú no faoiseamh a húdaruítear leis na hAchtanna Cánach Ioncuim do dheona le linn do aon cháinmheas do dhéanamh, no le linn do aon cháinmheas do leasú fé fho-alt (3) d'alt 5 den Acht so.
(2) Beidh éifeacht ag an alt so maidir le haon cháinmheas a déanfar tar éis rithte an Achta so i dtaobh cánach is ionmhuirir in aghaidh aon bhliana cáinmheasa, is cuma an bhliain sin do thosnú roimh rith an Achta so no dá éis sin.
Na Coimisinéirí Ioncuim do leasú fuirmeacha reachtúla.
7.—Beidh sé dleathach do sna Coimisinéirí Ioncuim atharuithe do dhéanamh o am go ham ar fhuirmeacha na ndearbhuithe, ar na liostaí agus ar na ráitisí atá sa Cheathrú Sceideal agus sa Chúigiú Sceideal a ghabhann leis an Income Tax Act, 1918, fé mar a chífar dóibh a bheith riachtanach chun éifeacht do thabhairt d'fhorálacha na nAchtanna Cánach Ioncuim.
CUID II.
Basa an Chainmheasa chun Canach Ioncuim d'Atharu.
Cáinmheas ar mhaoin áirithe fé Chás I. de Sceideal D.
8.—(1) Lasmuich de chás dá bhforáltar a mhalairt leis an alt so, beidh cáin ioncuim maidir leis an maoin sna tailte, sna tionóntacháin, sna hionoighreachtaí no sna hoighreachtaí atá luaidhte sa chéad cholún de Chuid I den Chéad Sceideal a ghabhann leis an Acht so, beidh sí ionmhuirir fén gCás de Sceideal D atá luaidhte sa dara colún den Chuid sin I den Chéad Sceideal san, agus na Rialacha a bhaineann leis an gcás san bainfid leis an scéal dá réir sin fé mar a leasuítear leis an Acht so iad, ach fé réir na bhforálacha atá sa tríú colún den Chuid sin I den Chéad Sceideal san.
(2) In ainneoin éinní atá san alt so déanfar ailt 37 agus 39 den Income Tax Act, 1918, agus alt 30 den Finance Act, 1921 (le n-a ndintar socrú chun faoiseamh o cháin ioncuim do thabhairt do dhéarcaisí, do chara-chumainn agus do chlóluchtaí eile áirithe) do léiriú agus beidh éifeacht acu fé is dá dtárluíodh d'aon cháin ioncuim is ionmhuirir de bhua an ailt seo fé Sceideal D in ionad fé Sceideal A go bhfanfadh sí ionmhuirir fé Sceideal A.
(3) In aon chás ina bhfeicfar do sna Coimisinéirí Ioncuim é bheith riachtanach no ceart féadfar, in ainneoin éinní atá san alt so, aon tailte, tionóntachán, ionoighreachta, no oighreacht le n-a mbaineann fo-alt (1) den alt so do cháinmheas agus do mhuirearú fé Uimh. 1 de Sceideal A.
Cáinmheas fé Sceideal D ar phroifit na bliana caithte.
9.—(1) Na hachtacháin sin sna hAchtanna Cánach Ioncuim le n-a socruítear go ndéanfar cáin ioncuim fé Sceideal D d'áireamh i gcásanna áirithe do réir mhéid iomlán iarmhéid na bproifit no na sochar do réir mheán tréimhse trí mblian no tréimhse is giorra ná trí bliana, scuirfid d'éifeacht do bheith acu, agus aon cháin ioncuim, ar phroifití no ar shochair, is ionmhuirir fé Chás I no fé Chás II de Sceideal D, agus do háireofaí mar adubhradh mara mbeadh an t-alt so, déanfar, fé réir forálacha an Achta so agus na bhforálacha ina dhiaidh seo den alt so, í d'áireamh do réir mhéid iomlán proifit no sochar na bliana roimh bhliain an cháinmheasa.
(2) In ainneoin éinní atá sa bhfo-alt san roimhe seo, déanfar aon duine is ionchurtha fé cháin ioncuim ar phroifití no ar shochair aon chéirde, gairme no slí bheatha a bunuíodh no ar ar tosnuíodh laistigh den bhliain roimh bhliain an cháinmheasa do chur fé cháin ioncuim do réir mhéid iomlán na bproifit no na sochar in aghaidh aon bhliana amháin o am an bhunuithe no an tosnuithe sin, ach beidh teideal aige, ar fhógra i scríbhinn do thabhairt don chigire cánach laistigh de dhá mhí dhéag tar éis deire bliain an cháinmheasa, é do chur fé cháin ioncuim do réir mhéid proifit no sochar bliain an cháinmheasa.
(3) Ní bheidh feidhm ag an alt so maidir le háireamh do dhéanamh ar phroifití no ar shochair is ionchurtha fé cháin fé Chás VI. de Sceideal D no do réir na Rialacha a bhaineann leis an gCás san, ach leasófar Riail 2 de sna Rialacha san i dtreo go socrófar ná déanfar in aon chás proifití no sochair is ionchurtha fé cháin amhlaidh d'áireamh do réir mheáin tréimhse is sia ná bliain.
Ioncum is ionmhuirir fé Chás III. de Sceideal D.
10.—(1) Lasmuich de chás dá bhforáltar a mhalairt anso ina dhiaidh seo, tuigfar, chun na gcrícheanna uile a bhaineann le fiachas i gcáin ioncuim do dhéanamh amach, ioncum no proifití is ionchurtha fé cháin fé Chás III. de Sceideal D, mar a cuirtar leis tré alt 11 den Acht so, do theacht as bun aonair, agus bainfidh forálacha alt 17 den Finance Act, 1922, leis an scéal dá réir sin.
(2) Ní bhainfidh an fo-alt san roimhe seo leis an ioncum ná leis na proifití seo a leanas agus tuigfar an t-ioncum no na proifití sin do theacht as buin deifriúla fé seach, sé sin le rá:—
(i) ioncum no proifití is ionmhuirir fé Riail 3 de Chás III. de Sceideal D, agus
(ii) profití is ionmhuirir fé Riail 4 de Chás III. de Sceideal D, agus
(iii) ioncum as urrúsanna agus as sealbhachaisí in aon áit lasmuich de Shaorstát Éireann gur gá fé Riail 2 de sna rialacha atá i gCuid II. den Chéad Sceideal a ghabhann leis an Acht so an cháin air d'áireamh tré fhéachaint don mhéid den ioncum a fachtar i Saorstát Éireann.
(3) Más rud é in aon bhliain cháinmheasa, maidir le haon duine do cuireadh no is ionchurtha fé cháin ar scór ioncuim no proifití fé Chás III. de Sceideal D, fé mar a cuirtar leis tré alt 11 den Acht so, go scuirfidh an duine sin de bheith i seilbh iomlán an bhuin aonair sin ioncuim no proifití a luaidhtear i bhfo-alt (1) den alt so no i seilbh aon cheann áirithe de sna buin go n-orduítear fé fho-alt (2) den alt so an t-ioncum ortha d'áireamh ar leithligh, beidh baint ag alt 12 den Acht so (alt i dtaobh eirghe as céird, gairm no slí bheatha), fé réir na n-atharuithe riachtanacha, leis an scéal in aon chás den tsórt san fé is dá mba ionann scur de sheilbh an bhuin aonair sin no na mbun ndeifriúil sin, pe'ca aca é, agus eirghe as céird.
Ioncum as urrúsanna coigríche agus as sealbhachaisí coigríche.
11.—Scuirfidh cáin ioncuim de bheith ionmhuirir fé Chásanna IV. agus V. de Sceideal D fé seach ar an ioncum a luaidhtear sa chéad cholún de Chuid II. den Chéad Sceideal a ghabhann leis an Acht so agus beidh sí ionmhuirir fén gcás de Sceideal D a luaidhtear sa dara colún den Chuid sin II. den Chéad Sceideal san agus na rialacha a bhaineann leis an gcás san, maraon leis na forálacha den Acht so le n-a leasuítear na Rialacha san, bainfid leis an scéal dá réir sin, ach san fé réir na bhforálacha atá sa tríú colún den Chuid sin II. den Chéad Sceideal san.
Eirghe as ceárda, etc.
12.—(1) Má eirítear go buan as céird, gairm no slí bheatha in aon bhliain cháinmheasa, ansan, in ainneoin éinní atá san Acht so—
(a) déanfar an duine do cuireadh no is ionchurtha fé cháin ar a scór do chur fé cháin in aghaidh na bliana san do réir mhéid proifit no sochar na tréimhse dar tosach an 6adh lá d'Abrán na bliana san agus dar críoch dáta an eirghe-as, fé réir aon laigheaduithe no cur-igcoinnibh chun a mbeidh teideal aige fén alt den Acht so ina ndintar socrú chun faoiseamh do thabhairt i dtaobh cailliúintí áirithe no fé Riail 13 de sna Rialacha a bhaineann le Cásanna I. agus II. de Sceideal D, agus, má cuireadh fé cháin é ar shlí eile seachas do réir na míre seo, aisíocfar aon cháin sa bhreis do híocadh, no féadfar cáinmheas breise do dhéanamh air, fé mar is gá sa chás;
(b) más mó proifití no sochair na bliana dar críoch an 5adh lá d'Abrán na bliana roimh an mbliain cháinmheasa in ar heiríodh as an gcéird ná an méid 'nar muirearadh an duine dá réir in aghaidh na bliana san roimhe sin, na 'na muirearófaí é dá réir dá mba é ná lomhálfaí aon laigheadú ná cur-i-gcoinnibh den tsórt san roimhráite, féadfar cáinmheas breise do dhéanamh air i dtreo go muirearófar é in aghaidh na bliana san roimhe sin do réir mhéid proifit no sochar na bliana san dar críoch an 5adh lá d'Abrán, fé réir aon laigheaduithe no cur-i-gcoinnibh den tsórt san roimhráite chun a mbeidh teideal aige.
(2) Má gheibheann duine bás agus, mara mbeadh a bhás, go dtiocfadh sé, fén alt so, chun bheith ionchurtha fé cháin ioncuim in aghaidh aon bhliana, déanfar an cháin a bheadh ionchurtha air amhlaidh do cháinmheas agus do chur ar a sheiceadiúirí no ar a riarthóirí, agus beidh sí ina fiacha a bheidh dlite o n-a estát agus iníoctha as.
Leasú ar Riail 11 de sna Rialacha a bhaineann le Cásanna I. agus II. de Sceideal D.
13.—(1) Cuirfar an méid seo a leanas in ionad Riail 11 de sna Rialacha a bhaineann le Cásanna I. agus II. de Sceideal D:—
“11.—(1) Más rud é, aon am tar éis an 5adh lá d'Abrán, 1931, go dtiocfidh i bpáirtnéireacht daoine a bheidh ag gabháil d'aon chéird, gairm no slí bheatha, atharú de dheascaibh duine no níos mó de sna páirtnéirí d'eirghe as no d'fháil bháis, no de dheascaibh an pháirtnéireacht do scur maidir le duine no níos mó de sna páirtnéirí no maidir le páirtnéir nua do leigint isteach agus san i slí go leanfidh duine no níos mó de sna daoine a bhí go dtí san ag gabháil don chéird, don ghairm no don tslí bheatha de bheith ag gabháil di, no go leanfidh duine a bhí go dtí san ag gabháil d'aon chéird, gairm no slí bheatha ina aonar de bheith ag gabháil di, ach gur mar pháirtnéir i bpáirtnéireacht a leanfa sé dhe, déanfar, in ainneoin an atharuithe, an cháin is iníoctha ag an duine no ag na daoine go mbeidh an cheárd, an ghairm no an tslí bheatha ar siúl acu tar éis an ama san d'áireamh (ach amháin i gcás dá bhforáltar a mhalairt leis an riail seo) do réir phroifit no sochar na céirde, na gairme no na slí bheatha i rith na tréimhse a horduítear leis na hAchtanna Cánach Ioncuim.
(2) I gcás ina ndéanfidh na daoine uile do bhí ag gabháil don chéird, don ghairm no don tslí bheatha díreach roimh an atharú agus díreach ina dhiaidh a éileamh, tré fhógra a bheidh sighnithe acu uile no, i gcás duine ná maireann, ag a ionaduithe dlíthiúla do chur chun an chigire chánach laistigh de thrí mhí tar éis an t-atharú do theacht, go ndéanfaí an cháin is iníoctha in aghaidh gach bliana cáinmheasa d'áireamh fé is dá n-eirítí as an gcéird, as an ngairm no as an slí bheatha ar dháta an atharuithe, agus fé is dá ndintí ansan ceárd no gairm no slí bheatha nua do bhunú no do thosnú, agus go ndéanfaí muirear agus íoc na cánach a háireofar amhlaidh in aghaidh aon bhliana do chur ar na daoine sin díobh ar a gcuirfí an cháin dá mbeifí tar éis an t-eirghe-as san agus an bunú no an tosnú san do dhéanamh, déanfar (in ainneoin éinní atá anso roimhe seo) an cháin d'áireamh, do mhuirearú, do bhailiú agus d'íoc dá réir sin.
(3) Más rud é, aon am tar éis an 5adh lá d'Abrán, 1931, go dtiocfidh aon duine i seilbh aon chéirde, gairme no slí beatha a bhí ar siúl go dtí san ag duine eile agus nách cás é le n-a mbaineann mír (1) den riail seo, déanfar an cháin is iníoctha in aghaidh gach bliana cáinmheasa ag an duine a thiocfidh i seilbh mar adubhradh d'áireamh fé is dá ndineadh sé an cheárd, an ghairm no an tslí bheatha do bhunú no do thosnú an t-am san, agus déanfar an cháin is iníoctha in aghaidh gach bliana cáinmheasa ag an duine go raibh an cheárd, an ghairm no an tslí bheatha ar siúl aige go dtí san d'áireamh fé is dá mbeifí tar éis eirghe aisti.
Sa mhír seo foluíonn tagairt do dhuine tagairt do pháirtnéireacht.
(4) Má gheibheann duine bás agus, mara mbeadh a bhás, go dtiocfadh sé, fé fhoráil na rialach so, chun bheith ionchurtha fé cháin ioncuim in aghaidh aon bhliana, déanfar an cháin a bheadh ionchurtha air amhlaidh do cháinmheas agus do chur ar a sheiceadiúirí no ar a riarthóirí, agus beidh sí ina fiacha a bheidh dlite o n-a estát agus iníoctha as.”
(2) I gcás inar tugadh faoiseamh fé Riail 11 de sna Rialacha a bhaineann le Cásanna I. agus II. de Sceideal D ar scór laigheadú do tháinig ar phroifit no ar shochar ar chúis áirithe éigin o am no de dheascaibh atharuithe i bpáirtnéireacht daoine a bhí ag gabháil d'aon chéird no gairm no o am no de dheascaibh teacht-i-seilbh céirde no gairme, atharú no teacht-i-seilbh a thárla laistigh den bhliain dar thosach an 6adh lá d'Abrán, 1930, ansan, an duine no na daoine a bheidh, tar éis an atharuithe no an teacht-i-seilbh, ionchurtha fé cháin ar scór proifit no sochar na céirde no na gairme beidh teideal acu, ar fhógra i scríbhinn do thabhairt don chigire cánach ar dháta nách déanaí ná an 5adh lá de Dheire Fomhair, 1932, iad do chur fé cháin in aghaidh na bliana dar tosach an 6adh lá d'Abrán, 1931, fé is dá ndintí an cheárd no an tslí bheatha do bhunú no do thosnú ar dháta an atharuithe no an teacht-i-seilbh roimhráite, agus má híocadh an cháin a cuireadh ortha aisíocfar aon cháin sa bhreis do híocadh.
(3) Tiocfidh an t-alt so i ngníomh an 6adh lá d'Abrán, 1931.
Faoiseamh i dtaobh cailliúintí áirithe.
14.—(1) I gcás ina dtárlóidh cailliúint (a bheidh le háireamh sa tslí chéanna ina n-áireofaí proifití no sochair fé sna rialacha a bhaineann le Cásanna I. agus II. de Sceideal D) do dhuine in aon chéird, gairm no slí bheatha a bheidh ar siúl aige, ina aonar no i bpáirtnéireacht, cailliúint nár tugadh faoiseamh iomlán ina taobh fé alt 34 den Income Tax Act, 1918 (alt a bhaineann le faoiseamh i dtaobh cailliúintí áirithe), ná fé Riail 13 de sna Rialacha a bhaineann le Cásanna I. agus II. de Sceideal D (le n-a ndintar socrú chun cailliúintí do chur i gcoinnibh proifit no sochar i gcéird áirithe) ná fé aon fhoráil eile de sna hAchtanna Cánach Ioncuim, féadfa sé a éileamh go ndéanfaí aon pháirt den chailliúint nár tugadh faoiseamh ina taobh amhlaidh do bhreith ar aghaidh agus, chó fada agus is féidir é, í do bhaint de mhéid na bproifit no na sochar no í do chur i gcoinnibh méide na bproifit no na sochar 'na gcáinmheasfar é dá réir fé Sceideal D i dtaobh na céirde, na gairme no na slí beatha san in aghaidh na sé mblian cáinmheasa ina dhiaidh sin, ach má tugadh agus sa mhéid gur tugadh faoiseamh i dtaobh aon chailliúna d'aon duine fén alt so ní bheidh an duine sin i dteideal faoiseamh d'éileamh i dtaobh na cailliúna san fé aon fhoráil eile de sna hAchtanna Cánach Ioncuim.
(2) Nuair a beifear ag cur an ailt seo i mbaint le cailliúint do thárla do pháirtnéir i bpáirtnéireacht tuigfar, i dtaobh aon bhliana, gurb é brí atá leis an abairt “méid na bproifit no na sochar 'na gcáinmheasfar é dá réir” ná páirt den mhéid 'na gcáinmheasfar an pháirtnéireacht dá réir fé Sceideal D i dtaobh na céirde, na gairme no na slí beatha, pé páirt a bheadh air, fé sna hAchtanna Cánach Ioncuim, a chur i gcuntas ar a ioncum iomlán in aghaidh na bliana san.
(3) Déanfar aon fhaoiseamh fén alt so do thabhairt, chó fada agus is féidir é, ón gcéad cháinmheas eile in aghaidh aon bhliana laistigh de sna sé bliana san ina dhiaidh sin, agus, sa mhéid nách féidir é do thabhairt amhlaidh, ansan tabharfar é ón gcéad cháinmheas eile den tsórt san agus mar sin de.
(4) Má thárluíonn cailliúint—
(a) do dhuine i seilbh coillte, agus, dá ndineadh sé proifit, go mbeadh sé, de dhruim é do dhéanamh rogha fé Riail 7 de sna Rialacha a bhaineann le Sceideal B, ionchurtha fé cháin fé Sceideal D in aghaidh na bliana ina dhiaidh sin agus í áirmhithe do réir mhéid na proifite sin, no
(b) do dhuine i seilbh tailte agus, dá ndineadh sé proifit, go mbeadh sé, de dhruim é do dhéanamh rogha fé Riail 5 de sna Rialacha a bhaineann le Sceideal B, ionchurtha fé cháin fé Sceideal D in aghaidh na bliana ina dhiaidh sin agus í áirmhithe do réir mhéid na proifite sin;
bainfidh an t-alt so leis an scéal i slí is go dtabharfa sé faoiseamh i dtaobh na cailliúna san sa tslí chéanna agus sa mhéid chéanna is dá mba chailliúint do thárlódh i gcéird í:
Ach má dintar, in aghaidh aon bhliana tar éis na bliana ina dtárlóidh an chailliúint, an duine dar thárla an chailliúint do cháinmheas fé Sceideal B i dtaobh bheith i seilbh na dtailte a bheidh i gceist ní déanfar i dtaobh na cailliúna san aon laigheadú ná cur-i-gcoinnibh den tsórt san roimhráite do lomháil in aghaidh na bliana san ná in aghaidh aon bhliana ina dhiaidh sin.
(5) Raghaidh forálacha an ailt seo chó fada san go mbainfid le cailliúint a thárla sa bhliain dar críoch an 5adh lá d'Abran, 1930, no, más rud é gurb é an nós cuntaisí na céirde, na gairme no na slí beatha do dhéanamh suas, sa bhliain go dtuigfí ina taobh, fén gcéad alt eile ina dhiaidh seo den Acht so, gurb í an bhliain roimh an mbliain dar críoch an 5adh lá d'Abrán, 1931, í.
Tréimhse chun proifití agus sochair d'áireamh.
15.—(1) Más rud é, i gcás aon chéirde, gairme no slí beatha no i gcás sealbhaíochta aon talmhan a sealbhuítear ar fad no nách mór ar fad i gcóir feirmeoireachta no i gcás sealbhaíochta aon choillte, gurb é an nós cuntaisí do dhéanamh suas:—
(a) marar dineadh ach aon chuntas amháin suas go dtí dáta laistigh den bhliain roimh bhliain an cháinmheasa, agus gur cuntas in aghaidh tréimhse bliana é sin, tuigfar, i dtaobh proifit no sochar na bliana dar críoch an dáta san, gurb iad proifití no sochair na bliana roimh bhliain an cháinmheasa iad;
(b) marar dineadh aon chuntas in aghaidh tréimhse bliana suas go dtí dáta laistigh den bhliain roimh bhliain an cháinmheasa, no má dineadh níos mó ná aon chuntas amháin suas go dtí dátaí laistigh den bhliain sin, cinnfidh na Coimisinéirí Ioncuim cadé an tréimhse de dhá mhí dhéag go dtuigfar gurb í an bhliain í go dtuigfar i dtaobh a proifit no a sochar gurb iad proifití no sochair na bliana roimh bhliain an cháinmheasa iad.
(2) I gcás na Coimisinéirí Ioncuim do bheith tar éis breith do thabhairt fé mhír (b) den fho-alt san roimhe seo den alt so agus go bhfeicfar dóibh gur cheart, dá druim, an cháin in aghaidh na bliana cáinmheasa deiridh roimhe sin (nár bhliain roimh an mbliain dar tosach an 6adh lá d'Abrán, 1930) ar na proifití no ar na sochair as an mbun gcéanna d'áireamh do réir phroifit no sochar tréimhse có-réire, féadfid orduithe sa chéill sin do thabhairt agus déanfar cáinmheas no cáinmheas breise no aisíoc cánach dá réir sin.
(3) Luighfidh athchomharc i gcoinnibh aon cháinmheasa no cáinmheasa bhreise no maidir le haon aisíoc cánach fé fho-alt (2) den alt so, agus is chun na gCoimisinéirí Speisialta a déanfar aon athchomharc den tsórt san agus breithneoidh siad-san gach taobh den scéal agus deonfid pé faoiseamh, más ann do, is ceart, agus beidh a mbreith ina mbreith dheiridh gan aon dul tháirsi mara n-éilighidh an duine do cáinmheasadh go n-ath-éistfí a athchomharc fé alt 196 den Income Tax Act, 1918, no mara n-éileofar fén Acht san cás d'aithris chun barúil na hArd-Chúirte d'fháil air.
(4) Má gheibheann duine bás agus, mara mbeadh a bhás, go dtiocfadh sé, fé fhorálacha an ailt seo, chun bheith ionchurtha fé cháin ioncuim in aghaidh aon bhliana, déanfar an cháin a bheadh ionchurtha air amhlaidh do cháinmheas agus do chur ar a sheiceadúirí no ar a riarthóirí agus beidh sí ina fiacha a bheidh dlite o n-a estát agus iníoctha as.
Proifití do chionroinnt.
16.—(1) Más rud é, i gcás aon phroifit no sochar is ionchurtha fé cháin fé Chás I., Cás II., Riail 4 de Chás III., no Cás VI. de Sceideal D, gur gá, chun a fháil amach cadiad na proifití no na sochair no cadiad na cailliúintí do bhí ann in aon bhliain cháinmheasa no tréimhse eile, proifití no sochair no cailliúintí aon tréimhse dar dineadh suas cuntaisí do roinnt o chéile agus do chionroinnt ar thréimhsí áirithe no aon phroifití no sochair no cailliúintí den tsórt san no aon choda cionroinnte acu do chó-shuimiú, beidh sé dleathach a leithéid sin de roinnt agus de chionroinnt no a leithéid sin de chó-shuimiú do dhéanamh.
(2) Ní léireofar éinní san alt so mar ní a chuireann teora le comhacht na gCoimisinéirí Speisialta maidir le coigeartú cáinmheasa fé Riail 9 de sna Rialacha a bhaineann le Cásanna I. agus II. de Sceideal D.
(3) Is do réir an méid mí no codán de mhíosa sna tréimhsí fé seach a déanfar aon chionroinnt fén alt so.
Atharú ar an mbása cáinmheasa do Sceideal E.
17.—(1) Fé réir forálacha an ailt seo déanfar Riail 7 de sna Rialacha a bhaineann le Sceideal E do léiriú fé is dá gcuirtí na focail “and shall be computed on the amount of all such salaries, fees, wages, perquisites or profits whatsoever therefrom for the year preceding the year of assessment” in ionad na bhfocal “for the year of assessment.”
(2) Ní dhéanfidh éinní san alt so deifir don bhása cháinmheasa i gcás aon oifige no fostaíochta a bheidh ar seilbh no á feidhmiú foth-uair no o am go ham i Saorstát Éireann ag duine ná beidh buan-chomhnaí air ann.
(3) Aon laigheadú ar shochar oifige a lomhálfar fé sna hAchtanna Cánach Ioncuim chun cáinmheas chun cánach ioncuim fé Sceideal E d'áireamh déanfar é tré fhéachaint don méid do híocadh no do fuilingeadh in aghaidh na bliana no na coda den bhliain ar an sochar oifige gur ina thaobh a mbeidh an t-áireamh á dhéanamh.
(4) Einne do cáinmheasadh agus do cuireadh fé cháin fé Sceideal E in aghaidh na bliana dar thosach an 6adh lá d'Abrán, 1929, i dtaobh aon oifige no fostaíochta no aon bhlianachta, pinsin, no dualgais, agus gur do réir mhéid shochar oifige na bliana san do cáinmheasadh agus do cuireadh fé cháin amhlaidh é, beidh teideal aige, ar fhógra i scríbhinn do thabhairt don chigire chánach ar dháta nách déanaí ná an 30adh lá de Mheitheamh, 1931, a éileamh go ndéanfaí aon cháinmheas fé Sceideal E in aghaidh na bliana dar tosach an 6adh lá d'Abrán, 1930, i dtaobh na hoifige no na fostaíochta san no na blianachta, an phinsin, no an dualgais sin do laigheadú go dtí méid sochar oifige na bliana deiridh sin a luaidhtear más lú an méid sin ná méid sochar oifige na bliana roimhe sin agus leis sin laigheadófar an cáinmheas amhlaidh agus aisíocfar aon cháin sa bhreis do híocadh.
(5) I gcás cánach ioncuim is ionmhuirir fé Sceideal E i dtaobh aon oifige no fostaíochta a bheidh ag éinne no i dtaobh aon bhlianachta, pinsin, no dualgais chun a mbeidh teideal ag éinne, déanfar, fé réir a bhforáltar anso ina dhiaidh seo, cáin d'áireamh—
(a) maidir leis an gcéad-bhliain cháinmheasa ina mbeidh an duine i seilbh na hoifige no na fostaíochta no ina dtiocfa sé i dteideal na blianachta, an phinsin, no an dualgais, do réir mhéid a shochar oifige an bhliain sin;
(b) maidir le blianta cáinmheasa ina dhiaidh sin, do réir mhéid iomlán shochar oifige na bliana roimh an mbliain cháinmheasa, ach má's sa bhliain roimh an mbliain cháinmheasa a bhí an duine i seilbh na hoifige no na fostaíochta no a tháinig sé i dteideal na blianachta, an phinsin, no an dualgais mar an gcéad uair, is do réir mhéid shochar oifige na bliana cáinmheasa a déanfar an t-áireamh.
(6) Más rud é, in aon bhliain cháinmheasa, go scuirfidh duine de bheith i seilbh oifige no fostaíochta no de bheith i dteideal blianachta, pinsin no dualgais is ionchurtha fé cháin fé Sceideal E, is do réir mhéid a shochair oifige sa tréimhse dar thosach an 6adh lá d'Abrán na bliana san agus dar chríoch dáta an scuir a cuirfar fé cháin é in aghaidh na bliana san agus, má cuireadh fé cháin é ar shlí eile seachas do réir na forála so, aisíocfar aon cháin sa bhreis do híocadh, no féadfar cáinmheas breise do dhéanamh, fé mar is gá sa chás.
(7) Má gheibheann duine bás agus, mara mbeadh a bhás, go dtiocfadh cáin chun bheith ionchurtha air in aghaidh aon bhliana fé réir forálacha an chéad fho-ailt roimhe seo den alt so, déanfar an cháin a bheadh ionchurtha air amhlaidh do cháinmheas agus do chur ar a sheiceadúirí no ar a riarthóirí agus beidh sí ina fiacha a bheidh dlite o n-a estát agus iníoctha as.
(8) Má scuireann éinne de bheith i seilbh oifige no fostaíochta fé chuideachtain bhóthair iarainn no de bheith i dteideal aon phinsin a íocann cuideachta bhóthair iarainn, déanfar pé cuid d'aon cháin do cáinmheasadh agus do cuireadh ar an gcuideachtain fé Riail 7 de sna Rialacha a bhaineann le Sceideal E i dtaobh na hoifige, na fostaíochta, no an phinsin sin agus nách féidir a bhaint as sochar oifige, do bhailiú agus do thógaint ón duine sin, no o n-a sheiceadúirí no o n-a riarthóirí, do réir mar bheidh, fé is dá mbeadh seisean no iad-san ionchurtha fén gcáin sin agus go gcuirfí air-sean no ortha-san í.
(9) Bainfidh alt 8 den Acht Airgid, 1924 (Uimh. 27 de 1924), (alt le n-a socruítear i dtaobh faoisimh ar scór earráide no dul amú) le cáin do héilíodh fé cháinmheas chun cánach ioncuim do dineadh fé Sceideal E fé mar a bhaineann sé le cáin do héilíodh fé cháinmheas chun cánach ioncuim do dineadh fé Sceideal D.
(10) Scuirfidh Rialacha 2, 3 agus 5 de sna Rialacha a bhaineann le Sceideal E d'éifeacht do bheith acu maidir le cáinmheasa fén Sceideal san 'na ndéanfidh an t-alt so deifir don bhása cháinmheasa a bhaineann leo.
(11) San alt so cialluíonn an abairt “sochar oifige” gach aon tuarastal, táille, págh, for-liúntas no proifit no sochar a thagann as oifig no as fostaíocht, no suim aon bhlianachta, pinsin, no dualgais do réir mar bheidh.
Atharuithe i dtaobh faoisimh o chánachas dúbalta.
18.—Sa mhéid go mbaineann na hAchtanna Cánach Ioncuim (ar a n-áirítear Cuid II. den Chéad Sceideal a ghabhann leis an Acht Airgid, 1926) le daoine ina gcomhnaí i Saorstát Éireann, pe'ca ina gcomhnaí sa Bhreatain Mhóir no i dTuaisceart Éireann ina theanta san dóibh no nách ea, agus le héilithe o dhaoine ina gcomhnaí sa Bhreatain Mhóir no i dTuaisceart Éireann, beidh éifeacht acu, fé réir na n-atharuithe atá leagtha amach sa Dara Sceideal a ghabhann leis an Acht so, in aghaidh aon bhliana dá mbeidh feidhm ag an gCó-aontú atá leagtha amach i gCuid I. den Chéad Sceideal a ghabhann leis an Acht Airgid, 1926 (Uimh. 35 de 1926), mar a leasuítear é le halt 8 den Acht Airgid, 1928 (Uimh. 11 de 1928).
Leasuithe iarmartacha agus mionleasuithe ar na hAchtanna Cánach Ioncuim.
19.—Na leasuithe a luaidhtear sa dara colún den Tríú Sceideal a ghabhann leis an Acht so, leasuithe atá iarmartach no a bhaineann le mion-nithe, déanfar iad ar na forálacha de sna hAchtanna Cánach Ioncuim a luaidhtear sa chéad cholún den Sceideal san.
Léiriú agus tosach feidhme Chuid II. agus athghairmeanna.
20.—(1) Sa mhéid go mbainid le nithe le n-a ndeighleáltar sa Chuid seo den Acht so beidh éifeacht ag na hAchtanna Cánach Ioncuim fé réir forálacha na Coda so den Acht so, agus, sa mhéid go bhfuilid buiniscionn leis na forálacha san, scuirfid d'éifeacht do bheith acu, agus, fé réir an mhéide sin roimhráite, léireofar an Chuid seo den Acht so mar éinní amháin leis na hAchtanna Cánach Ioncuim.
(2) Tiocfidh an Chuid seo den Acht so i ngníomh an 6adh lá d'Abrán, 1930, ach amháin sa mhéid go bhforáltar a mhalairt go soiléir ach ní bhainfe sí le haon diúitéthe cánach ioncuim do héilíodh roimh thosach feidhme na Coda so den Acht so, ná le haon achtachán ná cúrsa a bhaineann le haon diúitéthe den tsórt san do héilíodh amhlaidh, agus gach achtachán, i dtaobh cánach ioncuim, a bheidh i bhfeidhm díreach roimh thosach feidhme na Coda so den Acht so leanfa sé d'éifeacht do bheith aige, i dtaobh aon diúitéthe den tsórt san do héilíodh amhlaidh, fé is ná rithfí an Chuid seo den Acht so agus san d'ainneoin na hachtacháin sin do bheith buiniscionn le forálacha na Coda so den Acht so no d'ainneoin go n-athghairmtear go soiléir leis an gCuid seo den Acht so iad.
(3) Fé réir forálacha an Achta so beidh na hachtacháin atá leagtha amach sa Cheathrú Sceideal a ghabhann leis an Acht so athghairmthe ar an 6adh lá d'Abrán, 1930, agus ón lá san amach sa mhéid a luaidhtear sa tríú colún den Sceideal san.
CUID III.
Custuim agus Mal.
Diúitéthe nua iomportála do bhuanú.
21.—(1) Na diúitéthe nua iomportála do céad-fhorchuireadh le halt 12 den Finance (No. 2) Act, 1915, agus a buanuíodh (fé réir an diúité ar phlátaí ceoil agus ar ghléasanna eile athsheinnte ceoil agus an diúité ar scannáin fholmha gan pictiúirí ortha agus an diúité ar ghluaisteáin (ar a n-áirítear mótarrothair agus mótar-rothair thréanacha) agus ar chabhartha dhóibh agus ar fhíor-choda dhíobh nách buinn d'eisceacht) go dtí an 1adh lá de Bhealtaine, 1929, le halt 18 den Acht Airgid, 1928 (Uimh. 11 de 1928), leanfar d'iad d'éileamh, do ghearra agus d'íoc an 1adh lá san de Bhealtaine, 1929, agus ón lá san go dtí an 1adh lá de Bhealtaine, 1930, fé réir na n-eisceacht roimhráite.
(2) Pé uair is deimhin leis na Coimisinéirí Ioncuim gur cabhair chun oideachais aon scannán cinematografach áirithe a hiomportálfar isteach i Saorstát Éireann, déanfid, fé réir chólíona pé coiníollacha is oiriúnach leo d'fhorchur, an scannán san do leigint saor o íoc an diúité, ar scannáin chinematografacha, a háirítear ar na diúitéthe a buanuítear leis an alt so.
(3) Bainfidh forálacha alt 8 den Finance Act, 1919, leis na diúitéthe a buanuítear leis an alt so ach go mbeidh an abairt “Saorstát Éireann” in ionad na habairte “Great Britain and Ireland.”
Na diúitéthe breise ar thorthaí tiormuithe do bhuanú.
22.—(1) Na diúitéthe breise, ar thorthaí tiormuithe, do céadfhorchuireadh le halt 8 den Finance (No. 2) Act, 1915, agus a buanuíodh go dtí an 1adh lá de Lúnasa, 1929, le halt 19 den Acht Airgid, 1928 (Uimh. 11 de 1928), leanfar d'iad d'éileamh, do ghearra agus d'íoc an 1adh lá san de Lúnasa, 1929, agus ón lá san go dtí an 1adh lá de Lúnasa, 1930.
(2) Bainfidh forálacha alt 8 den Finance Act, 1919, leis na diúitéthe a buanuítear leis an alt so ach go mbeidh an abairt “Saorstát Éireann” in ionad na habairte “Great Britain and Ireland.”
Saoirsí ón diúité ar earraí fighte d'olainn no d'olainn snáth-dhúbalta.
23.—(1) Sa mhéid go mbaineann sé le hearraí fighte a hiomportálfar isteach i Saorstát Éireann an 23adh lá de Bhealtaine, 1929, no laistigh de dhá bhliain ina dhiaidh sin, léireofar fo-alt (1) d'alt 1 den Acht Airgid (Diúitéthe Custum agus Stampa), 1929 (Uimh. 5 de 1929) agus beidh éifeacht aige fé is dá gcuirtí na focail “dhá scilling agus reul” isteach ann in ionad na bhfocal “scilling agus reul” atá anois ann.
(2) Pé uair a cuirfar ina luighe ar na Coimisinéirí Ioncuim, i dtaobh aon earra fighte a hiomportálfar isteach i Saorstát Éireann an 23adh lá de Bhealtaine, 1929, no dá éis sin, agus is ionchurtha fén diúité a forchuirtar le halt 1 den Acht Airgid (Diúitéthe Custum agus Stampa), 1929, gur dineadh i Saorstát Éireann agus gur heasportáladh as í agus gur húcadh í o am na heasportála san ach nár dineadh aon tsaghas eile oibriúcháin uirthi, bainfidh alt 6 den Customs and Inland Revenue Act, 1879, leis an earra fhighte sin in ainneoin gur húcadh í amhlaidh lasmuich de Shaorstát Éireann.
(3) Pé uair is deimhin leis na Coimisinéirí Ioncuim aon earra fhighte a hiomportálfar isteach i Saorstát Éireann an 23adh lá de Bhealtaine, 1929, no dá éis sin agus do bheadh, mara mbeadh an fo-alt so, ionchurtha fén diúité a forchuirtar le halt 1 den Acht Airgid (Diúitéthe Custum agus Stampa), 1929, do bheith ceaptha chun a húsáidthe i ngréasa troscáin no feithiclí agus chuige sin amháin, féadfidh na Coimisinéirí Ioncuim, fé réir chólíona pé coiníollacha is oiriúnach leo d'fhorchur, a cheadú go n-iomportálfí an earra fhighte sin gan an diúité sin d'íoc, no aon diúité den tsórt san do híocadh ar a hiomportáil d'aisíoc.
Alt 17 den Acht Airgid, 1928, do leasú.
24.—Léireofar alt 17 den Acht Airgid, 1928 (Uimh. 11 de 1928), agus beidh éifeacht aige fé is dá gcuirtí an focal “gloine” isteach ann díreach i ndiaidh an fhocail “buideul” agus fós díreach i ndiaidh an fhocail “crúsca” san áit ina bhfuil na focail sin fé seach san alt san.
Méadú ar na diúitéthe ar fheithiclí áirithe inneall ghluaiste.
25.—(1) Na diúitéthe máil is inéilithe fé alt 13 den Finance Act, 1920, ar na feithiclí inneall-ghluaiste a luaidhtear sa Chúigiú Sceideal a ghabhann leis an Acht so, éileofar, gearrfar, agus íocfar iad an ladh lá d'Iúl, 1929, agus ón lá san amach do réir na rátaí a luaidhtear sa Chúigiú Sceideal san in ionad do réir na rátaí a luaidhtear i mír 3 den Tríú Sceideal a ghabhann leis an Acht Airgid, 1926 (Uimh. 35 de 1926).
(2) Ar an 1adh lá d'Iúl, 1929, agus ón lá san amach beidh éifeacht ag fo-ailt (3) agus (5) d'alt 20 den Acht Airgid, 1926, fé is dá mba rátaí diúité do bheadh luaidhte sa Tríú Sceideal a ghabhann leis an Acht san na rátaí diúité a luaidhtear sa Chúigiú Sceideal a ghabhann leis an Acht so.
(3) Gach ceadúnas a tógadh amach fé alt 13 den Finance Act, 1920, i dtaobh feithicle inneall-ghluaiste de shaghas a luaidhtear sa Chúigiú Sceideal a ghabhann leis an Acht so agus a bheidh i bhfeidhm an 30adh lá de Mheitheamh, 1929, agus ná raghadh in éag go dtí tar éis an lae sin mara mbeadh an fo-alt so, ragha sé in éag um meán oíche an 30adh lá san de Mheitheamh, 1929, agus pé cion den diúité do híocadh fén alt san 13, ar scór na feithicle sin ar thógaint amach an cheadúnais sin, is cothrom leis an tréimhse do leanfadh an ceadúnas san i bhfeidhm tar éis an 30adh lá san de Mheitheamh, 1929, mara mbeadh an fo-alt so, lomhálfar é mar chreidiúint in aghaidh diúité dob iníoctha agus do híocadh ar scór na feithicle sin fén alt san 13 do réir an ráta a luaidhtear sa Chúigiú Sceideal a ghabhann leis an Acht so in aghaidh na tréimhse no aon choda no codacha den tréimhse dar tosach an 1adh lá d'Iúl, 1929, agus dar críoch an 31adh lá de Mhí na Nodlag, 1929, ach ní thabharfidh éinní sa bhfo-alt so teideal d'éinne chun aisíoca an chéad diúité sin a luaidhtear ná aon choda dhe.
(4) Aireofar agus beidh ar na crícheanna chun a bhféadfar rialacháin do dhéanamh fe alt 12 den Roads Act, 1920, na crícheanna so a leanas, sé sin le rá:—
(a) a ordú conus a déanfar amach chun crícheanna an ailt seo agus an Chúigiú Sceidil a ghabhann leis an Acht so cadé an méid slí suidhte atá i ngach ceann no aon cheann de sna saghsanna feithiclí inneall-ghluaiste a luaidhtear sa Chúigiú Sceideal san, agus
(b) socrú do dhéanamh i gcóir gach ní no éinní a eireoidh de dhruim na n-atharuithe a dintar leis an alt so ar na rátaí diúité do theacht in éifeacht le linn bliana ceadúnais.
Diúité ar cheadúnaisí deighleálaí i ngéim.
26.—(1) Gach éinne a dhéanfidh, fé aon Acht do ritheadh no a rithfar i rith na bliana airgeadais dar tosach an 1adh lá d'Abrán, 1929, ceadúnas deighleála i ngéim do thógaint amach do d'athnuachaint, éileofar agus gearrfar air agus íocfa sé, ar na hócáidí a luaidhtear anso ina dhiaidh seo, diúité máil de thrí púint ar gach ceadúnas a tógfar amach no a hathnuadhfar amhlaidh.
(2) An diúité a forchuirtar leis an alt so ar aon cheadúnas den tsórt san roimhráite éileofar, gearrfar, agus íocfar é nuair a tógfar amach an ceadúnas san agus fós ar dhéanamh gach athnuachainte ar an gceadúnas san agus íocfar agus baileofar é tré stampaí a thaisbeánfidh méid an diúité sin do mhúnlú ar na ceadúnaisí agus ar na hathnuachaintí sin, agus bainfidh an Stamp Duties Management Act, 1891, leis an diúité agus leis na stampaí sin.
(3) Léireofar alt 58 den Local Government (Ireland) Act, 1898, agus an Tríú Sceideal a ghabhann leis an Acht san agus beidh éifeacht acu fé is dá ndintí an diúité a forchuirtar leis an alt so do chur le líon agus ar líon na ndiúitéthe a luaidhtear sa Tríú Sceideal san a ghabhann leis an Acht san.
(4) Ní bheidh sé dleathach ceadúnas deighleála i ngéim is ionchurtha fén diúité a forchuirtar leis an alt so ná aon athnuachaint ar aon cheadúnas den tsórt san do thabhairt amach mara mbeidh ná go dtí go mbeidh an ceadúnas no an athnuachaint sin stampálta go cuibhe fén alt so in aghaidh an diúité sin agus gach éinne a thabharfidh amach aon cheadúnas no athnuachaint den tsórt san 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.
Alt 102 den Spirits Act, 1880, do leasú.
27.—Léireofar alt 102 den Spirits Act, 1880, agus beidh éifeacht aige fé is dá ndintí na focail “of the same denomination” atá i bhfo-alt (1) de anois do leigint ar lár ann.
Fíonta coigríche do chur i mbuidéil chun a n-ólta cois baile.
28.—In ainneoin éinní atá in aon achtachán a bheidh i bhfeidhm i dtosach feidhme an Achta so, féadfar fíon coigríche, a cuirfar i mbuidéil cháirt no phiúint reachtúla no i mbuidéil adeirtar is buidéil cháirt no phiúint in aon stóras custum no máil do réir rialachán na gCoimisinéirí Ioncuim agus a pacálfar do réir na rialachán san sa stóras san i gcásanna ina mbeidh dosaen no dosaein bhuideul cáirt den tsórt san no dhá cheann no níos mó de dhosaein de bhuidéil phiúint den tsórt san, d'iontráil agus do thógaint amach chun a ólta cois baile.
Innill díolta earraí áirithe d'iniúcha.
29.—(1) Féadfidh aon oifigeach custum agus máil aon uair réasúnta dul isteach in aon áitreabh ina ndintar earraí 'nar gá ceadúnas máil chun a ndíolta do dhíol tré inneall fhéinoibritheach no tré ghléas mheceaniciúil eile no ina gcreideann sé no ina bhfuil amhrus aige aon earraí den tsórt san do bheith á ndíol amhlaidh agus féadfa sé cuardach ann don inneall no don ghléas san agus aon inneall no gléas den tsórt san a gheobha sé san áitreabh san d'iniúcha agus d'oibriú.
(2) Beidh sé de dhualgas ar shealbhaire aon áitreibh ina mbeidh aon inneall féin-oibritheach no gléas meceaniciúil den tsórt a luaidhtear sa bhfo-alt san roimhe seo pé eolas réasúnta a éileoidh aon oifigeach custum agus máil air i dtaobh an innill no an ghléis sin do thabhairt don oifigeach san agus go sonnrách ainm agus seola an té gur leis an t-inneall no an gléas san no do sholáthruigh é agus fós ainm agus seola an té do sholáthruigh na hearraí atá san inneall no sa ghléas san no a díoltar tríd do thabhairt don oifigeach san ar a éileamh san air.
(3) Einne—
(a) a chuirfidh i gcoinnibh oifigigh chustum agus máil no a chuirfidh bac leis agus é ag feidhmiú aon chomhachta dá mbronntar ar an oifigeach san leis an alt so, no
(b) 'na dteipfidh air aon eolas a bheidh ar seilbh no ar fáil aige agus a éileoidh oifigeach custum agus máil air fén alt so do thabhairt don oifigeach san, no a dhiúltóidh d'é do thabhairt do, no
(c) a dhéanfidh, ar eolas d'éileamh air d'oifigeach chustum agus máil fén alt so, aon eolas a bheidh bréagach no mí-threorach in aon phuínte táchtach do thabhairt don oifigeach san,
beidh sé ciontach i gcionta fén alt so agus ar a chiontú ann ar an slí achmair dlighfar fíneáil mháil de chaoga punt do chur air.
Léiriú ar ailt 25 agus 26 den Acht Airgid, 1926.
30.—Chun deire do chur le hamhruis dearbhuítear agus achtuítear leis seo, i dtaobh na comhachta a bronntar le halt 26 den Acht Airgid, 1926 (Uimh. 35 de 1926) ar oifigigh chustum agus máil na scríbhinní a luaidhtear san alt san d'iniúcha agus cóipeanna do dhéanamh díobh no sleachta do bhaint asta, go bhfoluíonn sí agus gur fholuigh sí riamh comhacht chun gach scríbhinn no aon scríbhinn den tsórt san do bhreith chun siúil as an áitreabh ina bhfuighfar na scríbhinní sin agus, i dtaobh na comhachta a bronntar le halt 25 den Acht san ar na Coimisinéirí Ioncuim rialacháin do dhéanamh á údarú d'oifigigh chustum agus máil aon scríbhinn den tsórt a luaidhtear i mír (d) d'fho-alt (1) den alt san do scrúdú agus cóipeanna do dhéanamh di no sleachta do bhaint aisti, go bhfoluíonn sí agus gur fholuigh sí riamh comhacht chun rialacháin do dhéanamh á údarú d'oifigigh chustum agus máil aon scríbhinn den tsórt san do bhreith chun siúil.
Scríbhinní do bhreith chun siúil agus do choinneáil.
31.—(1) Pé uair a bheidh sé údaruithe d'oifigeach chustum agus máil, le haon achtachán a bhaineann le diúité custum no le diúité máil agus a bheidh i Reacht Briotáineach no in aon Acht do rith an tOireachtas roimh an Acht so no dá éis no le haon rialachán do dineadh roimhe seo no a déanfar ina dhiaidh seo fé aon achtachán den tsórt san, a éileamh go dtaisbeánfí aon leabhar, cuntas, leitir, cruthúnacht no scríbhinn eile, no é d'iniúcha no do scrúdú, beidh an t-oifigeach san i dteideal, leis, an scríbhinn sin do bhreith chun siúil agus do choinneáil má bhíonn cúis réasúnta aige le hamhrus gur dineadh calaois maidir le haon iontráil no leigint-ar-lár sa scríbhinn sin no maidir le haon eadarghnó le n-a mbaineann an scríbhinn sin.
(2) Pé uair a bhéarfidh oifigeach custum agus máil scríbhinn chun siúil fén alt so déanfa sé, ar a éileamh san don té ó n-a bhfuair sé an scríbhinn sin aon uair le linn an scríbhinn sin do bheith á coinneáil fén alt so, cóip den scríbhinn sin do thabhairt don duine sin no a leigint don duine sin an scríbhinn sin d'iniúcha agus cóip do dhéanamh di (pe'ca ní acu san is rogha leis an oifigeach san).
(3) Einne a chuirfidh i gcoinnibh oifigigh chustum agus máil no a chuirfidh bac leis agus é ag feidhmiú aon chomhachta dá mbronntar air leis an alt so beidh sé ciontach i gcionta fén alt so agus ar a chiontú ann ar an slí achmair dlighfar fíneáil chaoga punt do chur air agus beidh an fhíneáil sin ina fíneáil chustum más chun crícheanna na nAchtanna Custum do bhí na comhachta san á bhfeidhmiú ag an oifigeach gur ina thaobh a dineadh an cionta agus beidh sí ina fíneáil mháil más chun crícheanna aon Reachta Bhriotáinigh no Achta den Oireachtas a bhaineann le diúitéthe máil agus le bainistí na ndiúitéthe sin do bhí na comhachta san á bhfeidhmiú ag an oifigeach san.
Cuntaisí bréagacha i dtaobh an diúité ar ghill.
32.—Einne a dhéanfidh, i gcuntas a thabharfa sé do sna Coimisinéirí Ioncuim i dtaobh no chun crícheanna an diúité a forchuirtar ar ghill le halt 24 den Acht Airgid, 1926 (Uimh. 35 de 1926), aon ráiteas no aithris chúise is eol do bheith bréagach no mí-threorach, beidh sé ciontach i gcionta fén alt so agus ar a chiontú ann ar an slí achmair dlighfar fíneáil mháil de chúig céad punt do chur air.
CUID IV.
Cain Phroifit Chorparaide.
Buanú ar shaoirsí áirithe o cháin phroifit chorparáide.
33.—(1) I rith na tréimhse dar tosach an 1adh lá d'Eanair, 1929, agus dar críoch an 31adh lá de Mhí na Nodlag, 1931, ní bhainfidh Cuid V. den Finance Act, 1920, mar a leasuítear no a hoiriúnuítear í le haon reachtúchán ina dhiaidh sin no fé—
(a) i gcás cuideachtan maitheasa puiblí a dúntar amach le haon Acht no dá bhua, maidir le hiomlán na trádála no an ghnótha a dhineann sí o aon phraghas níos aoirde d'éileamh no o aon ráta dividendum níos aoirde do roinnt amach ná mar a húdaruítear leis an Acht san no dá bhua, le haon chuid de phroifití na cuideachtan san, ná
(b) i gcás cuideachtan maitheasa puiblí a dúntar amach le haon Acht no dá bhua, maidir le cuid agus le cuid amháin den trádáil no den ghnó a dhineann sí, o aon phraghas níos aoirde d'éileamh no o aon ráta dividendum níos aoirde do roinnt amach ná mar a húdaruítear leis an Acht san no dá bhua, le pé méid de phroifití na cuideachtan san a thagann as an bpáirt dá trádáil no dá gnó le n-a mbaineann an dúna-amach san, ná
(c) i gcás cuideachtan gur léi smacht-leas in aon chuideachtain mhaitheasa puiblí agus a stiúruíonn bainistí na cuideachtan san no atá i dteideal an stiúra san do dhéanamh, leis na proifití a thagann chun na céad chuideachtan san a luaidhtear as an gcuideachtain mhaitheasa puiblí sin, ná
(d) i gcás cuideachtan a dhineann gnó mar chumann tógála no an gnó san i dteanta aon ghnótha eile, le pé méid de phrofití na cuideachtan san a thagann as an trádáil no as an ngnó a dhineann sí mar chumann tógála.
(2) San alt so cialluíonn an abairt “cuideachta mhaitheasa puiblí” cuideachta den tsórt a luaidhtear i mír (i) den phrovísó atá le fo-alt (2) d'alt 52 den Finance Act, 1920.
CUID V.
Ilghneitheach agus Generalta.
Ciste na gCairteacha Coigiltis (Có-ionannú Us-mhuirir).
34.—(1) Tabharfar amach agus íocfar o am go ham as an bPrímh-Chiste no as a thora fáis, le ciste ar a dtabharfar mar ainm agus dá ngairmtear anso ina dhiaidh seo Ciste na gCairteacha Coigiltis (Có-ionannú Us-mhuirir), pé suimeanna a chinnfidh an tAire Airgid o am go ham a bheith riachtanach chun no mar chabhair chun glanta an fhiachais san ús d'fhás go dtí so agus a fhásfidh ina dhiaidh seo ar airgead do fuair an tAire sin ar iasacht agus a bheidh gan íoc de thurus na huaire ar urrús cairteacha coigiltis.
(2) Beidh Ciste na gCairteacha Coigiltis (Có-ionannú Usmhuirir) fé rialú an Aire Airgid, agus na hiarmhéidí a bheidh o am go ham i gcreidiúint don Chiste sin agus ná teastóidh chun aon íocaíocht a húdaruítear leis an alt so d'íoc amach as cimeádfar súncálta iad, i pé slí a ordóidh an tAire sin, i gceann no i gcinn éigin de sna súncála so leanas, sé sin le rá, stuic, cistí, agus urrúis a luaidhtear i míreanna (a), (b) agus (c) d'fho-alt (1) d'alt 18 den Acht um Oiriúnú Achtanna, 1922 (Uimh. 2 de 1922), agus urrúis a bheidh urruithe ag Rialtas Shaorstáit Éireann maidir le colainn agus le hús.
(3) Pé uair agus an fhaid a bheidh suim na súncálanna agus an airgid a bheidh i gcreidiúint do Chiste na gCairteacha Coigiltis (Có-ionannú Us-mhuirir) có-ionann leis an bhfiachas no níos mó ná an fiachas a bheidh ann an uair sin do réir mheasa i dtaobh úis a bheidh fásta ansan ar airgead do fuarthas ar iasacht agus a bheidh gan íoc ansan ar urrús cairteacha coigiltis, is amach as an gCiste sin, sa mhéid a ordóidh an tAire Airgid, a híocfar airgead is iníoctha ar scór úis le sealbhóirí cairteacha coigiltis.
(4) Má bhíonn agus nuair a bheidh lán-aisíoc déanta i ngach airgead do fuair an tAire Airgid ar iasacht (pe'ca roimh rith an Achta so é no dá éis sin) ar urrús cairteacha coigiltis, críochnófar gnó Chiste na gCairteacha Coigiltis (Có-ionannú Us-mhuirir) agus déanfar an t-iarmhéid (más ann do) a bheidh i gcreidiúint do d'íoc isteach sa Stát-Chiste no do chur chun tairbhe dho i pé slí a ordóidh an tAire sin.
(5) San alt so cialluíonn an abairt “cairt choigiltis” urrús a thugann an tAire Airgid amach agus fé n-a dtagann a cheannuithcoir, de bhua suime áirithe d'íoc láithreach, i dteideal tar éis tréimhse áirithe chun suim is mó ná san d'fháil a bhíonn códhéanta den tsuim sin a híoctar ar dtúis amhlaidh agus den ús a fhásann uirthi.
Faoiseamh o dhiúité dhúbalta ar dheimhnithe atúrnaethe.
35.—(1) Pé uair a dhéanfidh duine—
(a) do bhí, le linn rithte an Achta so, i dteideal cleachta mar atúrnae i dTuaisceart Éireann agus fós i Saorstát Éireann no do bheadh i dteideal cleachta amhlaidh mara mbeadh gur dhin sé connra ina choinnibh sin no nár dhin sé ceann no an dá cheann de sna deimhnithe stampálta d'fháil is gá chuige sin do réir dlí no mara mbeadh an dá chúis sin, agus
(b) 'na mbeidh deimhniú aige a bheidh i bhfeidhm de thurus na huaire, deimhniú do thug Clárathóir na nAtúrnaethe i dTuaisceart Éireann amach do, no an té bhí ag feidhmiú oifig an Chlárathóra san, tar éis an 5adh lá d'Eanair, 1930, agus é stampálta go cuibhe do réir dlí Thuaiscirt Éireann, agus
(c) 'na mbeidh deimhniú nea-stampálta aige do thug Clárathóir Dhlí-Chumann Ionchorparuithe na hÉireann amach do tar éis an 5adh lá d'Eanair, 1930, agus do bheadh i bhfeidhm de thurus na huaire dá mbeadh sé stampálta go cuibhe,
a éileamh ar na Coimisinéirí Ioncuim fé alt 12 den Stamp Act, 1891, a mbarúil do thabhairt i dtaobh ce'ca tá an deimhniú neastampálta san ionchurtha fé aon diúité no ná fuil agus i dtaobh méid an diúité sin (más ann do), ansan, ag socrú na barúla san acu dhóibh, áireoidh na Coimisinéirí Ioncuim an deimhniú neastampálta san do bheith stampálta go cuibhe do réir bhrí alt 43 den Stamp Act, 1891, chó fada le méid an diúité a dheabhruíonn a bheith stampálta go cuibhe do réir dlí Thuaiscirt Éireann ar an deimhniú a luaidhtear sa mhír sin (b) roimhe seo.
(2) Tiocfidh an t-alt so i bhfeidhm nuair a dheimhneoidh agus chó luath is dheimhneoidh an tAire Airgid do sna Coimisinéirí Ioncuim i scríbhinn go bhfuil Páirlimint Thuaiscirt Éireann tar éis reachtúchán do rith a thugann, maidir leis an diúité ar dheimhnithe do thug Clárathóir na nAtúrnaethe i dTuaisceart Éireann amach no an té bhí ag feidhmiú oifig an Chlárathóra san, faoiseamh ar aon dul leis an bhfaoiseamh a tugtar leis an alt so maidir leis an diúité ar dheimhnithe do thug Clárathóir Dhlí-Chumann Ionchorparuithe na hÉireann amach agus scuirfidh an t-alt so de bheith i bhfeidhm má scuireann agus nuair a scuirfidh an reachtúchán san de bheith i bhfeidhm i dTuaisceart Éireann.
Alt 5 den Acht Airgid (Diúitéthe Custum agus Stampa), 1929, do leasú.
36.—Leasuítear leis seo fo-alt (1) d'alt 5 den Acht Airgid (Diúitéthe Custum agus Stampa), 1929 (Uimh. 5 de 1929) tré sna focail “debentiúir ná” do chur isteach díreach roimh na focail “stoc debentiúra” atá anois ann, agus léireofar an fo-alt san agus beidh éifeacht aige dá réir sin.
Faoiseamh do dhebentiúirí, etc., de chuid Chorparáid an Cháirde Thalmhaíochta, Teoranta.
37.—(1) Ní dlighfar debentiúirí, stoc debentiúra ná deimhnithe muirir do thug Corporáid an Cháirde Thalmaíochta, Teoranta, amach do chur fé aon chánachas, fé láthair ná san am le teacht, faid a taisbeánfar, sa tslí a ordóidh an tAire Airgid, go bhfuilid dá gcuid féin, chun tairbhe dhóibh féin, ag daoine ná fuil buanchomhnaí ná gnáth-chomhnaí ortha i Saorstát Éireann.
(2) San alt so cialluíonn an abairt “deimhniú muirir” an ní céanna a chialluíonn sé san Acht Cáirde Talmhaíochta, 1927 (Uimh. 24 de 1927).
Cúram agus bainistí cánacha.
38.—Cuirtar fé chúram agus fé bhainistí na gCoimisinéirí Ioncuim leis seo gach cáin agus diúité a forchuirtar no a buanuítear leis an Acht so (ach amháin na diúitéthe ar fheithiclí inneallghluaiste).
Athghairmeanna.
39.—Dintar leis seo na hachtacháin uile agus fé seach a luaidhtear sa Séú Sceideal a ghabhann leis an Acht so d'athghairm agus beid mar a bheidís athghairmthe, ar an 6adh lá d'Abrán, 1929, agus ón lá san amach, sa mhéid a luaidhtear sa tríú colún den Sceideal san.
Gearr-theideal, léiriú agus tosach feidhme.
40.—(1) Féadfar an tAcht Airgid, 1929, do ghairm den Acht so.
(2) Léireofar Cuid I. den Acht so i dteanta na nAchtanna Cánach Ioncuim agus léireofar Cuid III. 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 le diúitéthe máil agus le bainistí na ndiúitéthe sin.
(3) Ach amháin mar a foráltar a mhalairt go soiléir inti tuigfar Cuid I. den Acht so do theacht i bhfeidhm an 6adh lá d'Abrán, 1929, agus beidh sí mar a bheadh sí in éifeacht an lá san agus ón lá san amach.
CEAD SCEIDEAL.
Maointe agus Ioncum is Ionchainmheasta fe Sceideal D.
CUID I.
Maoin ar a mbeidh cáin inéilithe. | An Cás de Sceideal D. fé n-a n-éileofar cáin. | Forálacha i dtaobh an mhodha nua éilimh. |
Tailte, Tionóntacháin, ionoighreachtaí no oighreachtaí le n-a mbaineann rialacha Uimh. III. de Sceideal A. | Cás I. | Bainfidh Rialacha 4, 5 agus 7 d'Uimh. III. de Sceideal A., agus tuigfar gur rialacha iad de Sceideal D, a bhaineann le Cás I. chó fada is théigheann na tailte, na tionóntacháin, na hionoighreachtaí no na hoighreachtaí sin. Nuair a beifear ag meas na bproifití ní lomhálfar aon laigheadú ná cur-igcoinnibh (seachas an laigheadú a deontar le fo-alt (2) d'alt 18 den Acht Airgid, 1919) mar gheall ar luach bhliantúil ná tré fhéachaint do luach bhliantúil aon tailte, tionóntachán, ionoighreachtaí, no oighreachtaí a bheidh ar seilbh agus in úsáid mar gheall ar an ngnó agus ná cuirfar fé cháinmheas agus fé cháin ar leithligh fé Uimh. I de Sceideal A. do réir forálacha fo-alt (3) d'alt 8 den Acht so. |
CUID II.
Ioncum ar a mbeidh cáin inéilithe | An Cás de Sceideal D fé n-a n-éileofar cáin | Rialacha i dtaobh an mhodha nua éilimh |
Ioncum as urrúis in aon áit lasmuich de Shaorstát Eireann ach amháin pé ioncum ar a n-éileofar cáin fé Sceideal C. | Cás III. | (1) Déanfar an cháin ar ioncum as urrúis agus as sealbhachaisí in aon áit lasmuich de Shaorstát Éireann d'áireamh do réir an mhéide iomláin de a eireoidh sa bhliain roimh an mbliain cháinmheasa, pe'ca fuarthas no a gheobhfar an t-ioncum i Saorstát Éireann no a mhalairt agus más ioncum é ná fuarthas i Saorstát Éireann déanfar an t-áireamh san fé réir na laigheaduithe agus na liúntaisí céanna do lomhálfí dá mba mhar sin a gheobhfí é agus fé réir laigheadú, maran féidir a leithéid de laigheadú do dhéanamh fé aon fhoráil eile den Acht so, in aon tsuim do híocadh ar scór cánach ioncuim san áit in ar eirigh an t-ioncum, agus fé réir laigheadú ar scór aon úis bhliantúla no aon bhlianachta no íocaíochta bhliantúla eile is iníoctha amach as an ioncum le duine ná comhnuíonn i Saorstát Éireann agus bainfidh forálacha an Achta so (ar a n-áirítear na cinn i dtaobh ráitisí do sheachada) leis an scéal dá réir sin. |
Ioncum as sealbhachaisí in aon áit lasmuich de Shaorstát Éireann. | Cás III. | |
(2) Ní bhainfidh an riail sin roimhe seo— (a) le héinne a chuirfidh ina luighe ar na Coimisinéirí Ioncuim ná fuil buan-chomhnaí air i Saorstát Éireann no, cé gur saoránach de Shaorstát Éireann é, ná fuil gnáth-chomhnaí air i Saorstát Éireann; ná (b) le hioncum as urrúis den tsórt san roimhráite atá ina gcuid de shúncála ciste saol-árachais coigríche cuideachtan árachais. In aon chás den tsórt san áireofar an cháin do réir lán-mhéid na suimeanna achtúla do fuarthas i Saorstát Éireann as seoltáin airgid dob iníoctha i Saorstát Éireann, no as maoin do hiomportáladh, no as airgead no as luach do tháinig as maoin nár hiomportáladh, no as airgead no as luach do fuarthas amhlaidh, ar creidiúint no ar cuntas, ar scór aon tseoltán airgid, maoine, airgid no luacha den tsórt san do tugadh isteach i Saorstát Éireann sa bhliain roimh an mbliain cháinmheasa, gan aon laigheadú ná lascaine ach mar a lomháltar i Saorstát Éireann. (3) Déanfar alt 12 den Acht Airgid, 1925 (Uimh. 28 de 1925) (alt a bhaineann le ceart athchomhairc i dtaobh ceisteanna buan-chomhnaí agus gnáth-chomhnaí) do léigheamh agus do léiriú fé is dá ndintí tagairt do mhír (a) d'Uimh. 2 de sna Rialacha so do chur in ionad na dtagairtí atá ann do mhír (a) de Riail 2 de sna Rialacha a bhaineann le Cás IV. de Sceideal D. agus do mhír (a) de Riail 3 de sna Rialacha a bhaineann le Cás V. de Sceideal D. den Income Tax Act, 1918. (4) Déanfar tagairtí in alt 17 den Finance Act, 1922 (alt a bhaineann le proifití no ioncum fé Chás III. de Sceideal D. d'áireamh) d'ioncum a ciríonn no d'eirigh do léiriú, i gcásanna ina mbeidh cáin ioncuim le háireamh tré fhéachaint don méid ioncuim do fuarthas i Saorstát Éireann, mar thagairtí d'ioncum a gheobhfar no do fuarthas amhlaidh. |
DARA SCEIDEAL.
Atharuithe ar na hAchtanna Canach Ioncuim maidir le Maoin a Bheidh Suidhte agus le Proifiti no le Sochar a Eireoidh sa Bhreatain Mhoir no i dTuaisceart Éireann.
(1) Scuirfidh fo-mhíreanna (1) agus (2) de mhír 1 de Chuid II. den Chéad Sceideal a ghabhann leis an Acht Airgid, 1926, d'éifeacht do bheith acu.
(2) Beidh éifeacht ag na rialacha a bhaineann le Cás III. de Sceideal D agus atá i gCuid II. den Chéad Sceideal a ghabhann leis an Acht so fé is dá leigtí Riail 2 dhíobh ar lár.
(3) An riail a cuirtar tré fho-alt (3) de mhír 1 de Chuid II. den Chéad Sceideal a ghabhann leis an Acht Airgid, 1926, in ionad Riail 2 de sna rialacha a bhaineann le Cás V. de Sceideal D den Income Tax Act, 1918, beidh sí ina Riail de Chás III. de Sceideal D den Income Tax Act, 1918, agus léighfar agus léireofar í fé is dá gcuirtí na focail “the year preceding the year of assessment” in ionad na bhfocal “the year of assessment” sa chéad áit ina bhfuil na focail sin inti agus fé is dá leigtí ar lár inti na focail “as amended by section 5 of the Finance Act, 1923 (No. 21 of 1923).”
(4) Déanfar fo-mhír (4) de mhír 1 de Chuid II. den Chéad Sceideal a ghabhann leis an Acht Airgid, 1926, do léigheamh agus do léiriú fé is dá gcuirtí na focail “Cás III.” in ionad na bhfocal “Cás V.” atá inti.
(5) I gcás éinne a bheidh i dteideal, in aghaidh aon bhliana, chun faoiseamh o chánachas dúbalta d'éileamh fé Airtiogal 2 de Chuid I. den Chéad Sceideal a ghabhann leis an Acht Airgid, 1926 (Airtiogal a bhaineann le faoiseamh o chánachas dúbalta i gcás duine ina chomhnaí sa Bhreatain Mhóir no i dTuaisceart Éireann agus fós i Saorstát Éireann) déanfar cáin in aghaidh na bliana san ar ioncum as urrúis, as stuic, as scaireanna no as cíosanna sa Bhreatain Mhóir no i dTuaisceart Éireann d'áireamh do réir an mhéide iomláin de d'eirigh sa bhliain cháinmheasa:
Ach is do réir na Rialacha a bhaineann le Cás III. de Sceideal D den Income Tax Act, 1918, a háireofar cáin ar ús as aon urrús a tugadh amach fé sna War Loan Acts, 1914 to 1917, no fé aon Acht do rith Páirlimint na Ríochta Aontuithe ag leasú na nAcht san má híocadh an t-ús san gan an cháin Bhriotáineach do bhaint as, agus d'ainneoin éinní atá in alt 10 den Acht so féadfar ioncum as aon urrús den tsórt san d'áireamh mar ioncum as bun ar leithligh.
TRIU SCEIDEAL.
Leasuithe Iarmartacha agus Mion-Leasuithe ar na hAchtanna Canach Ioncuim.
Achtacháin atá le leasú | Cineál an Leasuithe |
An Income Tax Act, 1918: Alt 19. | Cuirfar na focail “assessable under Schedule A.” isteach i ndiaidh an fhocail “heritages” sa chéad áit ina bhfuil an focal san; cuirfar na focail “assessable under Schedule B.” isteach i ndiaidh an fhocail “heritages” sa dara háit ina bhfuil sé; agus cuirfar na focail “of the last-mentioned lands, tenements, hereditaments and heritages” isteach i ndiaidh an fhocail “occupier.” |
An Income Tax Act, 1918: Céad Sceideal. | I mír (2) de Riail 1 de sna Rialacha a bhaineann le Cásanna I. agus II. de Sceideal D., cuirfar na focail “year preceding the year of assessment” in ionad “said period of three years” agus leigfar ar lár na focail “the average of.” I mír (d) de Riail 3 de sna Rialacha a bhaineann le Cásanna I. agus II. de Sceideal D., cuirfar an focal “actually” in ionad an fhocail “usually,” agus leigfar ar lár na focail “according to an average of three years preceding the year of assessment.” I mír (1) de Riail 5 de sna Rialacha a bhaineann le Cásanna I. agus II. de Sceideal D., cuirfar na focail “annual value of” in ionad na bhfocal “profits or gains arising from” agus cuirfar na focail “and separately assessed and charged under Schedule A.” isteach i ndiaidh an fhocail “profession” sa chéad áit ina bhfuil sé, agus leigfar ar lár na focail “provided that.” I mír (2) den Riail sin 5, cuirfar na focail “lands, tenements, hereditaments and heritages” in ionad an fhocail “premises” sa chéad áit agus sa dara háit ina bhfuil sé. |
An Finance Act, 1920: Alt 27. | In ionad na tagartha i bhfo alt (4) do sna Rialacha a bhaineann le Cás IV. no le Cás V. de Sceideal D. cuirfar tagairt don fhoráil chó-réire atá i gCuid II. den Chéad Sceideal a ghabhann leis an Acht so. |
An tAcht Airgid, 1923: Alt 5. | I bhfo-alt (2) leigfar ar lár na focail “chun crícheanna Sceidil A.” agus na focail “do réir na rialacha” go deire an fho-ailt. |
An tAcht Airgid, 1928: Alt 9. | I bhfo-alt (1) cuirfar an focal “Ioncuim” in ionad an fhocail “Speisialta” agus cuirfar an focal “sin” isteach i ndiaidh na bhfocal “Coimisinéirí Ioncuim” san áit ina bhfuilid anois. |
CEATHRU SCEIDEAL.
Achtachain a hAthghairmtear on 6adh la d'Abran, 1930.
Siosón agus Caibideal no Uimhir agus Bliain | Gearr-Theideal | Méid na hAthghairme |
8 & 9 Geo. 5. | Income Tax Act, 1918. | Sa Chéad Sceideal— Sa Riail a bhaineann le Cás I. de Sceideal D. na focail “other than a trade relating to lands, tenements, hereditaments or heritages directed to be charged under Schedule A.” |
Riail 8 de sna Rialacha a bhaineann le Cásanna I. agus II. de Sceideal D. Riail 3 de sna Rialacha Ilghnéitheacha a bhaineann le Sceideal D. | ||
11 & 12 Geo. 5. c. 32. | Finance Act, 1921. | Alt 26. |
Alt 6. | ||
Alt 5. |
CUIGIU SCEIDEAL.
Ratai an Diuite ar Fheithicli Inneall-Ghluaiste Airithe.
Feithiclí inneall-ghluaiste (nách tramanna) atá ina gcarráistí ar tuarastal mar a mínítear san in alt 4 den Customs and Inland Revenue Act, 1888, agus ina bhfuil:—
slí suidhte do bhreis is 6 dhuine ach ní do bhreis is 14 dhuine ... ... ... | £70 | |
slí suidhte do bhreis is 14 dhuine ach ní do bhreis is 20 duine ... ... ... | £100 | |
slí suidhte do bhreis is 20 duine ach ní do bhreis is 26 dhuine... ... ... ... | £130 | |
slí suidhte do bhreis is 26 dhuine ach ní do bhreis is 32 dhuine... ... ... ... | £160 | |
slí suidhte do 33 dhuine no níos mó... ... | £5 | in aghaidh gach duine acu. |
Chun crícheanna an Sceidil seo ní háirítear an suidheachán no an spás ar a mbíonn tiománaí na feithicle mar chuid den tslí suidhte sa bhfeithicil.
SEU SCEIDEAL.
Achtachain a hAthghairmtear on 6adh la d'Abran, 1929.
Siosón agus Caibideal no Uimhir agus Bliain | Gearr-Theideal | Méid na hAthghairme |
8 & 9 Geo. 5, c. 40. | Income Tax Act, 1918. | Ailt 135, 136, 188, 189 agus 195. |
Alt 10. |
Number 32 of 1929.
FINANCE ACT, 1929.
ARRANGEMENT OF SECTIONS
Income Tax.
Section | |
Debentures, etc., of The Agricultural Credit Corporation, Limited. | |
Change of Basis of Assessment to Income Tax.
Assessment of certain properties under Case I. of Schedule D. | |
Amendment of Rule 11 of Rules applicable to Cases I. and II. of Schedule D. | |
Customs and Excise.
Increase of duties on certain mechanically propelled vehicles. | |
Interpretation of Sections 25 and 26 of the Finance Act, 1926. | |
Corporation Profits Tax.
Continuance of certain exemptions from corporation profits tax. |
Miscellaneous and General.
Amendment of Section 5 of Finance (Customs and Stamp Duties) Act, 1929. | |
Relief of debentures, etc., of the Agricultural Credit Corporation Limited. | |
Acts Referred to | |
No. 27 of 1924 | |
No. 21 of 1923 | |
No. 18 of 1927 | |
No. 11 of 1928 | |
No. 5 of 1929 | |
No. 35 of 1926 | |
No. 2 of 1922 | |
No. 24 of 1927 | |
No. 28 of 1925 | |
Number 32 of 1929.
FINANCE ACT, 1929.
PART I.
Income Tax.
Income Tax and sur-tax for the year 1929–30.
1.—(1) Income Tax shall be charged for the year beginning on the 6th day of April, 1929, at the rate of three shillings in the pound.
(2) Sur-tax shall be charged for the year beginning on the 6th day of April, 1929, at the same rates as those at which it was charged for the year beginning on the 6th day of April, 1928.
(3) The several statutory and other provisions which were in force during the year beginning on the 6th day of April, 1928, in relation to income tax and sur-tax shall, subject to the provisions of this Act, have effect in relation to the income tax and the sur-tax to be charged as aforesaid for the year beginning on the 6th day of April, 1929.
Debentures, etc., of The Agricultural Credit Corporation, Limited.
2.—(1) Debentures, debenture stock, and certificates of charge issued by The Agricultural Credit Corporation, Limited, shall be deemed to be securities issued under the authority of the Minister for Finance within the meaning of section 2 of the Finance Act, 1924 (No. 27 of 1924), and that section shall apply accordingly.
(2) Notwithstanding anything contained in paragraph (l) of Rule 3 of the Rules applicable to Cases I and II of Schedule D of the Income Tax Act, 1918, or in Rules 19, 20 and 21 of the General Rules applicable to Schedules A, B, C, D and E of the said Act, in computing for the purposes of assessment under the said Schedule D the amount of the profits or gains of The Agricultural Credit Corporation, Limited, for any period for which accounts are made up there shall be allowed as a deduction the amount of the interest on debentures, debenture stock and certificates of charge which, by direction of the Minister for Finance given under section 2 of the Finance Act, 1924, as applied by this section, is paid without deduction of tax for such period.
(3) There shall be added to Rule I of Case III of Schedule D of the Income Tax Act, 1918, the following clause, that is to say:—
“(h) interest on debentures, debenture stock or certificates of charge issued by The Agricultural Credit Corporation, Limited, in cases where such interest is paid without deduction of tax.”
(4) In this section the expression “certificate of charge” has the same meaning as it has in the Agricultural Credit Act, 1927 (No. 24 of 1927.)
Assessments under Schedules A and B.
3.—(1) Assessments under Schedules A and B of the Income Tax Act, 1918—
(a) shall be made by the inspectors of taxes or such other officers as the Revenue Commissioners shall appoint in that behalf, and
(b) shall be made for and comprise the respective premises which are situate in an administrative county, county borough, county district, or such other district as the said Commissioners shall direct.
(2) When assessments under Schedules A and B shall have been made the Revenue Commissioners shall cause notice thereof and of the time allowed for giving notice of appeal to be given in such manner as they shall deem expedient.
(3) Any such notice may be given—
(a) by publishing in the Iris Oifigiúil, and in at least two daily newspapers published in Saorstát Eireann, a notice that the assessments are deposited with the inspectors of taxes for the respective districts for inspection by the person assessed, and stating the time allowed for giving notice of appeal against the said assessments, or
(b) by causing to be delivered to each person assessed a notification of the amount of his assessment and of the time allowed for giving notice of appeal.
(4) This section shall have effect in respect of any assessment made after the passing of this Act in relation to tax chargeable for any year of assessment whether beginning before or after the passing of this Act.
Assessments under Schedules D and E.
4.—(1) Assessments under Schedules D and E of the Income Tax Act, 1918, except—
(a) such assessments as the Special Commissioners are empowered to make under section 124 of the Income Tax Act, 1918, or under Rule 7 of the Miscellaneous Rules applicable to Schedule D of the said Act, or under Rule 7 of the Rules applicable to Schedule E of the said Act, and
(b) assessments to which section 68 of the Income Tax Act, 1918, applies, and
(c) such assessments as officers or persons appointed by the Revenue Commissioners are empowered to make under sub-section (3) of section 11 of the Finance Act, 1923 (No. 21 of 1923),
shall be made by the inspectors of taxes or such other officers as the Revenue Commissioners shall appoint in that behalf.
(2) The inspector of taxes shall give due notice to each person assessed, of every such assessment made by him, and the amount thereof, and of the time allowed for giving notice of appeal against the same.
(3) This section shall have effect in respect of any assessment made after the passing of this Act in relation to tax chargeable for any year of assessment whether beginning before or after the passing of this Act.
Appeals against assessments to income tax.
5.—(1) A person aggrieved by any assessment to income tax made upon him by the inspector of taxes or such other officer as the Revenue Commissioners shall appoint in that behalf shall be entitled to appeal to the Special Commissioners on giving, within twenty-one days after the date of the notice of assessment or of the notice under section 3 of this Act that assessments have been made (as the case may be), notice in writing to the inspector of taxes or such other officer as aforesaid or, in the case of an assessment under section 124 of the Income Tax Act, 1918, to the Clerk to the Special Commissioners.
(2) The Special Commissioners shall appoint the times and places for hearing appeals against the assessments, and the Clerk to the Special Commissioners shall give notice to the inspector of taxes or such other officer as aforesaid of such times and places and the inspector of taxes or such other officer as aforesaid shall give notice to each person who has given notice of appeal and has not withdrawn such notice of appeal of the time and place appointed for the hearing of his appeal.
(3) If before the time fixed for the hearing of an appeal, an agreement shall have been made between the inspector of taxes or such other officer as aforesaid and the person assessed or his duly authorised agent in relation to the assessment the subject matter of the appeal, the assessment may be amended accordingly by the inspector of taxes or such other officer as aforesaid, and the notice of appeal shall then be treated as having been withdrawn and such amended assessment shall have the same force and effect as if it were an assessment in respect of which no notice of appeal had been given.
(4) All appeals against assessments to income tax shall be heard and determined by the Special Commissioners, and their determination on any such appeal shall be final and conclusive, unless the person assessed requires that his appeal shall be reheard under section 196 of the Income Tax Act, 1918, or unless under that Act a case is required to be stated for the opinion of the High Court.
(5) Notwithstanding anything to the contrary contained in any Act, an appeal against an assessment which is heard after the passing of this Act may be heard and determined by one Special Commissioner.
(6) In default of notice of appeal by a person to whom notice of assessment has been given or in case of the neglect or refusal of a person, who has given notice of appeal, to attend before the Special Commissioners at the time and place appointed for the purpose of hearing appeals, the assessment made on him shall be final and conclusive.
(7) If it is shown by application in writing to the satisfaction of the Special Commissioners that, owing to absence, sickness or other reasonable cause, any person has been prevented from giving notice of appeal in due time or from attending at the hearing of an appeal on the day fixed for that purpose, they may extend the time for giving notice of appeal or postpone the hearing of his appeal for such reasonable time as they think necessary or may admit the appeal to be made by any agent authorised on his behalf.
(8) Sub-section (2) of section 10 of the Finance Act, 1927 (No. 18 of 1927), shall be construed and have effect as if a reference to sub-section (7) of this section were substituted for the reference therein contained to sub-section (3) of section 136 of the Income Tax Act, 1918.
(9) Every re-hearing of an appeal by the Circuit Court under section 196 of the Income Tax Act, 1918, shall be held in camera, and every hearing by the High Court or the Supreme Court of a case stated under section 149 of the said Act or under that section as extended by section 10 of the Finance Act, 1924 (No. 27 of 1924) shall, if the person whose chargeability to tax is the subject of the case so desires, be held in camera.
(10) This section shall have effect in relation to tax chargeable for any year of assessment whether beginning before or after the passing of this Act, and shall apply with the necessary modifications to appeals against assessments to super-tax and sur-tax.
Granting of allowance, deduction, or relief.
6.—(1) Notwithstanding anything contained in section 202 of the Income Tax Act, 1918, or in any other enactment of the Income Tax Acts, the inspector of taxes or such other officer as aforesaid when making any assessment or amending under sub-section (3) of section 5 of this Act any assessment may grant any allowance, deduction or relief authorised by the Income Tax Acts.
(2) This section shall have effect in respect of any assessment made after the passing of this Act in relation to tax chargeable for any year of assessment whether beginning before or after the passing of this Act.
Amendment of statutory forms by the Revenue Commissioners.
7.—It shall be lawful for the Revenue Commissioners from time to time to make such amendments of the forms of declarations, lists and statements contained in the Fourth and Fifth Schedules to the Income Tax Act, 1918, as appear to them to be necessary to give effect to the provisions of the Income Tax Acts.
PART II.
Change of Basis of Assessment to Income Tax.
Assessment of certain properties under Case I. of Schedule D.
8.—(1) Save as is otherwise provided by this section, income tax in respect of the property in the lands, tenements, hereditaments or heritages mentioned in the first column of Part I of the First Schedule to this Act shall be chargeable under the Case of Schedule D mentioned in the second column of the said Part I of the said First Schedule, and the Rules applicable to such case as amended by this Act shall apply accordingly, but subject to the provisions contained in the third column of the said Part I of the said First Schedule.
(2) Notwithstanding anything contained in this section, sections 37 and 39 of the Income Tax Act, 1918, and section 30 of the Finance Act, 1921 (which provide for giving relief from income tax to certain charities, friendly societies and other bodies) shall be construed and have effect as if any income tax chargeable by virtue of this section under Schedule D instead of under Schedule A had remained chargeable under Schedule A.
(3) Notwithstanding anything contained in this section, in any case in which it appears to the Revenue Commissioners to be necessary or proper any lands, tenement, hereditament, or heritage to which sub-section (1) of this section applies may be assessed and charged under No. 1 of Schedule A.
Assessment under Schedule D on profits of preceding year.
9.—(1) Such enactments in the Income Tax Acts as provide that income tax under Schedule D shall in certain cases be computed on the full amount of the balance of the profits or gains, upon an average of three years or less than three years, shall cease to have effect, and any income tax in respect of profits or gains chargeable under Case I. or under Case II. of Schedule D, which would but for this section have been computed as aforesaid shall subject to the provisions of this Act and to the subsequent provisions of this section, be computed on the full amount of the profits or gains of the year preceding the year of assessment.
(2) Notwithstanding anything contained in the foregoing sub-section, any person chargeable with income tax in respect of the profits or gains of any trade, profession, or vocation which has been set up or commenced within the year preceding the year of assessment shall be charged on the full amount of the profits or gains for one year from the time of such setting up or commencement, but shall be entitled, on giving notice in writing to the inspector of taxes within twelve months after the end of the year of assessment, to be charged to income tax on the amount of the profits or gains of the year of assessment.
(3) This section shall not apply for the purposes of the computation of profits or gains chargeable under Case VI. of Schedule D or according to the Rules applicable to that Case, but Rule 2 of those Rules shall be amended so as to provide that the computation of profits or gains so chargeable shall in no case be made according to an average of a period greater than one year.
Income chargeable under Case III. of Schedule D.
10.—(1) Save as is hereinafter otherwise provided, income or profits chargeable under Case III. of Schedule D, as added to by section 11 of this Act, shall, for all the purposes of ascertaining liability to income tax, be deemed to issue from a single source, and the provisions of section 17 of the Finance Act, 1922, shall apply accordingly.
(2) The foregoing sub-section shall not apply to the following income or profits and such income or profits shall be deemed to arise from separate sources respectively, that is to say:—
(i) income or profits chargeable under Rule 3 of Case III. of Schedule D, and
(ii) profits chargeable under Rule 4 of Case III. of Schedule D, and
(iii) income from securities and possessions in any place out of Saorstát Eireann tax on which under Rule 2 of the rules contained in Part II. of the First Schedule to this Act is required to be computed by reference to the amount of the income received in Saorstát Eireann.
(3) If in any year of assessment any person charged or chargeable in respect of income or profits under Case III. of Schedule D, as added to by section 11 of this Act ceases to possess the whole of such single source of income or profits as is mentioned in sub-section (1) of this section, or any of the sources the income of which is directed to be separately computed under sub-section (2) of this section, section 12 of this Act (which relates to the discontinuance of a trade, profession, or vocation) shall, subject to the necessary modifications, apply in any such case as if the cesser of the possession of such single source or separate sources, as the case may be, were the discontinuance of a trade.
Income from foreign securities and foreign possessions.
11.—Income tax in respect of the income mentioned in the first column of Part II. of the First Schedule to this Act shall cease to be chargeable under Cases IV. and V. of Schedule D respectively and shall become chargeable under the case of Schedule D mentioned in the second column of the said Part II. of the said First Schedule and the rules applicable to such case, including the provisions of this Act amending those Rules, shall apply accordingly, but subject to the provisions contained in the third column of the said Part II. of the said First Schedule.
Discontinuance of trades, etc.
12.—(1) Where in any year of assessment a trade, profession or vocation is permanently discontinued then, notwithstanding anything contained in this Act—
(a) the person charged or chargeable with tax in respect thereof shall be charged for that year on the amount of the profits or gains of the period beginning on the 6th day of April in that year and ending on the date of the discontinuance, subject to any deduction or set-off to which he may be entitled under the section of this Act which provides for relief in respect of certain losses or under Rule 13 of the Rules applicable to Cases I. and II. of Schedule D, and, if he has been charged otherwise than in accordance with this paragraph, any tax overpaid shall be repaid, or an additional assessment may be made upon him, as the case may require;
(b) if the profits or gains of the year ending on the 5th day of April in the year preceding the year of assessment in which the discontinuance occurs exceed the amount on which the person has been charged for that preceding year, or would have been charged if no such deduction or set-off as aforesaid had been allowed, an additional assessment may be made upon him, so that he shall be charged for that preceding year on the amount of the profits or gains of the said year ending on the 5th day of April, subject to any such deduction or set-off as aforesaid to which he may be entitled.
(2) In the case of the death of a person who, if he had not died, would, under this section, have become chargeable to income tax for any year, the tax which would have been so chargeable shall be assessed and charged upon his executors or administrators, and shall be a debt due from and payable out of his estate.
Amendment of Rule 11 of Rules applicable to Cases I. and II. of Schedule D.
13.—(1) For Rule 11 of the Rules applicable to Cases I and II of Schedule D there shall be substituted the following:—
“11.—(1) If at any time after the 5th day of April, 1931, a change occurs in a partnership of persons engaged in any trade, profession or vocation, by reason of retirement or death of one or more of the partners or the dissolution of the partnership as to one or more of the partners or the admission of a new partner, in such circumstances that one or more of the persons who until that time were engaged in the trade, profession or vocation continue to be engaged therein, or a person who until that time was engaged in any trade, profession or vocation on his own account continues to be engaged in it, but as a partner in a partnership, the tax payable by the person or persons who carry on the trade, profession or vocation after that time shall notwithstanding the change, be computed (save as is otherwise provided by this rule) according to the profits or gains of the trade, profession or vocation during the period prescribed by the Income Tax Acts.
(2) Where all the persons who were engaged in the trade, profession or vocation both immediately before and immediately after the change require, by notice signed by all of them or, in the case of a deceased person, by his legal representatives and sent to the inspector of taxes within three months after the change took place, that the tax payable for all years of assessment shall be computed as if the trade, profession or vocation had been discontinued at the date of the change, and a new trade, profession or vocation had been then set up or commenced, and that the tax so computed for any year shall be charged on and paid by such of them as would have been charged if such discontinuance and setting up or commencement had actually taken place, the tax shall (notwithstanding anything hereinbefore contained) be computed, charged, collected and paid accordingly.
(3) If at any time after the 5th day of April, 1931, any person succeeds to any trade, profession or vocation which until that time was carried on by another person and the case is not one to which paragraph (1) of this rule applies, the tax payable for all years of assessment by the person succeeding as aforesaid shall be computed as if he had set up or commenced the trade, profession or vocation at that time, and the tax payable for all years of assessment by the person who until that time carried on the trade, profession or vocation shall be computed as if it had then been discontinued.
In this paragraph reference to a person includes reference to a partnership.
(4) In the case of the death of a person who, if he had not died, would, under the provision of this rule, have become chargeable to income tax for any year, the tax which would have been so chargeable shall be assessed and charged upon his executors or administrators, and shall be a debt due from and payable out of his estate.”
(2) Where relief has been given under Rule 11 of the Rules applicable to Cases I. and II. of Schedule D in respect of a falling short of profits or gains from some specific cause since or by reason of a change in a partnership of persons engaged in any trade, or profession or a succession to a trade or profession, which change or succession took place within the year beginning on the 6th day of April, 1930, the person or persons who after the change or succession are chargeable with tax in respect of profits or gains of the trade or profession shall be entitled, on giving notice in writing to the inspector of taxes not later than the 5th day of October, 1932, to be charged to tax for the year beginning on the 6th day of April, 1931, as if the trade or profession had been set up or commenced on the date of the aforesaid change or succession, and if the tax charged has been paid any tax overpaid shall be repaid.
(3) This section shall come into operation on the 6th day of April 1931.
Relief in respect of certain losses.
14.—(1) Where a person has in any trade, profession or vocation carried on by him, either solely or in partnership, sustained a loss (to be computed in like manner as profits or gains under the Rules applicable to Cases I and II of Schedule D) in respect of which relief has not been wholly given under section 34 of the Income Tax Act, 1918 (which relates to relief in respect of certain losses), or under Rule 13 of the Rules applicable to Cases I and II of Schedule D (which provides for the setting-off of losses against profits or gains in a distinct trade) or under any other provision of the Income Tax Acts, he may claim that any portion of the loss for which relief has not been so given shall be carried forward and, as far as may be, deducted from or set-off against the amount of profits or gains on which he is assessed under Schedule D in respect of that trade, profession or vocation for the six following years of assessment, save that if and in so far as relief in respect of any loss has been given to any person under this section that person shall not be entitled to claim relief in respect of that loss under any other provision of the Income Tax Acts.
(2) In the application of this section to a loss sustained by a partner in a partnership, the expression “the amount of profits or gains on which he is assessed” shall, in respect of any year, be taken to mean such portion of the amount on which the partnership is assessed under Schedule D in respect of the trade, profession, or vocation as he would be required under the Income Tax Acts to include in a return of his total income for that year.
(3) Any relief under this section shall be given as far as possible from the first subsequent assessment for any year within the said six following years, and so far as it cannot be so given then from the next such assessment and so on.
(4) Where a loss is sustained—
(a) by a person in the occupation of woodlands, who, if he had made a profit, would, by reason of his election under Rule 7 of the Rules applicable to Schedule B, have been chargeable for the succeeding year to tax under Schedule D computed on the amount of that profit, or
(b) by a person in the occupation of lands who, if he had made a profit, would, in consequence of his election under Rule 5 of the Rules applicable to Schedule B, have been chargeable for the succeeding year to tax under Schedule D computed on the amount of that profit;
this section shall apply so as to give relief in respect of that loss in the same manner and to the same extent as if it were a loss sustained in a trade:
Provided that, if for any year after the year in which the loss is sustained the person who suffered the loss is assessed under Schedule B in respect of the occupation of the lands in question no such deduction or set-off as aforesaid shall in respect of that loss be allowed for that or any succeeding year.
(5) The provisions of this section shall extend so as to apply to a loss sustained in the year ending on the 5th day of April, 1930, or, where it has been customary to make up accounts of the trade, profession or vocation, in the year which under the next following section of this Act would be taken to be the year preceding the year ending on the 5th day of April, 1931.
Period of computation of profits and gains.
15.—(1) Where, in the case of any trade, profession or vocation or of the occupation of any land occupied solely or mainly for the purpose of husbandry or of the occupation of any woodlands, it has been customary to make up accounts:—
(a) if only one account was made up to a date within the year preceding the year of assessment, and that account was for a period of one year, the profits or gains of the year ending on that date shall be taken to be the profits or gains of the year preceding the year of assessment;
(b) if no account for a period of one year was made up to a date within the year preceding the year of assessment, or if more accounts than one were made up to dates within that year, the Revenue Commissioners shall decide what period of twelve months shall be deemed to be the year the profits or gains of which are to be taken to be the profits or gains of the year preceding the year of assessment.
(2) Where the Revenue Commissioners have given a decision under paragraph (b) of the foregoing sub-section of this section and it appears to them that in consequence thereof the tax for the last preceding year of assessment (not being a year prior to the year beginning on the 6th day of April, 1930) in respect of the profits or gains from the same source should be computed on the profits or gains of a corresponding period, they may give directions to that effect and an assessment or additional assessment or repayment of tax shall be made accordingly.
(3) An appeal shall lie against any assessment or additional assessment or in respect of any repayment of tax under sub-section (2) of this section, and any such appeal shall be made to the Special Commissioners who shall consider the circumstances and grant such relief, if any, as is just, and their determination shall be final and conclusive, unless the person assessed requires that his appeal shall be re-heard under section 196 of the Income Tax Act, 1918, or unless under that Act a case is required to be stated for the opinion of the High Court.
(4) In the case of the death of a person who, if he had not died, would, under the provisions of this section have become chargeable to income tax for any year, the tax which would have been so chargeable shall be assessed and charged upon his executors or administrators and shall be a debt due from and payable out of his estate.
Apportionment of profits.
16.—(1) Where in the case of any profits or gains chargeable under Case I, Case II, Rule 4 of Case III, or Case VI of Schedule D it is necessary, in order to arrive at the profits or gains or losses of any year of assessment or other period, to divide and apportion to specific periods the profits or gains or losses for any period for which the accounts have been made up, or to aggregate any such profits or gains or losses or any apportioned parts thereof, it shall be lawful to make such a division and apportionment or aggregation.
(2) Nothing in this section shall be construed as limiting the power of the Special Commissioners with respect to the adjustment of an assessment under Rule 9 of the Rules applicable to Cases I and II of Schedule D.
(3) Any apportionment under this section shall be made in proportion to the number of months or fractions of months in the respective periods.
Change or basis of assessment for Schedule E.
17.—(1) Subject to the provisions of this section, Rule 1 of the Rules applicable to Schedule E shall be construed as if for the words “for the year of assessment” there were substituted the words “and shall be computed on the amount of all such salaries, fees, wages, perquisites or profits whatsoever therefrom for the year preceding the year of assessment.”
(2) Nothing in this section shall affect the basis of assessment in the case of any office or employment held or exercised occasionally or intermittently in Saorstát Eireann by a person who is not continuously resident there.
(3) Any deduction from emoluments allowed under the Income Tax Acts for the purpose of computing an assessment to income tax under Schedule E shall be made by reference to the amount paid or borne for the year or portion of the year upon the emoluments of which the computation is made.
(4) Any person who was assessed and charged under Schedule E for the year beginning on the 6th day of April, 1929, in respect of any office or employment or of any annuity, pension or stipend, and was so assessed and charged on the amount of the emoluments for that year shall, on giving notice in writing to the inspector of taxes not later than the 30th day of June, 1931, be entitled to require that any assessment under Schedule E for the year beginning on the 6th day of April, 1930, in respect of that office or employment or that annuity, pension or stipend shall be reduced to the amount of the emoluments for that last-mentioned year, if that amount is less than the amount of the emoluments of the preceding year, and thereupon the assessment shall be so reduced and any tax overpaid shall be repaid.
(5) In the case of income tax chargeable under Schedule E in respect of any office or employment held by any person, or any annuity, pension or stipend to which any person is entitled, tax shall, subject as hereinafter provided, be computed—
(a) as respects the year of assessment in which the person first holds the office or employment or becomes entitled to the annuity, pension or stipend, on the amount of his emoluments for that year;
(b) as respects subsequent years of assessment on the full amount of the emoluments for the year preceding the year of assessment, provided that where the person first held the office or employment or became entitled to the annuity, pension or stipend in the year preceding the year of assessment the computation shall be made on the amount of the emoluments for the year of assessment.
(6) Where in any year of assessment a person ceases to hold an office or employment or to be entitled to an annuity, pension or stipend chargeable under Schedule E, tax shall be charged for that year on the amount of his emoluments for the period beginning on the 6th day of April in that year and ending on the date of the cessation and, if tax has been charged otherwise than in accordance with this provision, any tax overpaid shall be repaid, or an additional assessment may be made, as the case may require.
(7) In the case of the death of a person in whose case, if he had not died, tax would, under the provisions of the next preceding sub-section of this section, have become chargeable for any year, the tax which would have been so chargeable shall be assessed and charged upon his executors or administrators, and shall be a debt due from and payable out of his estate.
(8) Where any person has ceased to hold an office or employment under a railway company, or has ceased to be entitled to any pension paid by a railway company, such part of any tax assessed and charged upon the company under Rule 7 of the Rules applicable to Schedule E in respect of that office, employment or pension as cannot be deducted out of emoluments shall be collected and levied from that person or from his executors or administrators, as the case may be, as if he or they had been chargeable and charged with the said tax.
(9) Section 8 of the Finance Act, 1924 (No. 27 of 1924), (which provides for relief in respect of error or mistake), shall apply to tax charged under an assessment to income tax made under Schedule E as it applies to tax charged under an assessment to income tax made under Schedule D.
(10) Rules 2, 3 and 5 of the Rules applicable to Schedule E shall cease to have effect as regards assessments under that Schedule in the case of which the basis of assessment is affected by this section.
(11) In this section the expression “emoluments” means all salaries, fees, wages, perquisites or profits or gains whatsoever arising from an office or employment, or the amount of any annuity, pension or stipend as the case may be.
Modifications in relation to relief from double taxation.
18.—The Income Tax Acts (including Part II of the First Schedule to the Finance Act, 1926) in relation to persons resident in Saorstát Eireann whether they are or are not also resident in Great Britain or Northern Ireland and in relation to claims by persons resident in Great Britain or Northern Ireland shall for any year for which the Agreement set forth in Part I of the First Schedule to the Finance Act, 1926 (No. 35 of 1926), as amended by section 8 of the Finance Act, 1928 (No. 11 of 1928), is in force have effect subject to the modifications set forth in the Second Schedule to this Act.
Consequential and minor amendments of the Income Tax Acts.
19.—The amendments specified in the second column of the Third Schedule to this Act, which are consequential or relate to minor details, shall be made in the provisions of the Income Tax Acts specified in the first column of that Schedule.
Construction and commencement of Part II and repeals.
20.—(1) The Income Tax Acts shall, in relation to matters dealt with in this Part of this Act, have effect subject to the provisions of this Part of this Act, and shall, so far as inconsistent therewith, cease to have effect, and, subject as aforesaid, this Part of this Act shall be construed as one with the Income Tax Acts.
(2) This Part of this Act shall, except as otherwise expressly provided, come into operation on the 6th day of April, 1930, but shall not apply to any duties of income tax charged before the commencement of this Part of this Act, or to any enactment or matter touching any such duties so charged, and all enactments relating to income tax which are in force immediately before the commencement of this Part of this Act shall continue to have effect in relation to any such duties so charged as if this Part of this Act had not passed, notwithstanding that those enactments are inconsistent with the provisions of, or are expressly repealed by, this Part of this Act.
(3) Subject to the provisions of this Act the enactments set out in the Fourth Schedule to this Act shall be repealed to the extent mentioned in the third column of that Schedule as on and from the 6th day of April, 1930.
PART III.
Customs and Excise.
Continuance of new import duties.
21.—(1) The new import duties which were first imposed by section 12 of the Finance (No. 2) Act, 1915, and were (with the exception of the duty on records and other means of reproducing music, the duty on blank film on which no picture has been impressed and the duty on motor cars (including motor bicycles and motor tricycles) and accessories and component parts thereof other than tyres) continued up to the 1st day of May 1929 by section 18 of the Finance Act, 1928 (No. 11 of 1928), shall, with the exceptions aforesaid, continue to be charged, levied and paid on and from the said 1st day of May, 1929, up to the 1st day of May, 1930.
(2) Whenever the Revenue Commissioners are satisfied that any cinematograph film imported into Saorstát Eireann is of an educational character they shall, subject to compliance with such conditions as they think fit to impose, exempt such film from the payment of the duty on cinematograph films included in the duties continued 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.
22.—(1) The additional duties on dried fruits which were first imposed by section 8 of the Finance (No. 2) Act, 1915, and were continued up to the 1st day of August, 1929, by section 19 of the Finance Act, 1928 (No. 11 of 1928), shall continue to be charged, levied and paid on and from the said 1st day of August, 1929, up to the 1st day of August, 1930.
(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.”
Exemptions from duty on woven tissues of wool or worsted.
23.—(1) Sub-section (1) of section 1 of the Finance (Customs and Stamp Duties) Act, 1929 (No. 5 of 1929), shall, in respect of woven tissues imported into Saorstát Eireann on or within two years after the 23rd day of May, 1929, be construed and have effect as if the words “two shillings and sixpence” were inserted therein in lieu of the words “one shilling and sixpence” now contained therein.
(2) Whenever it is shown to the satisfaction of the Revenue Commissioners that any woven tissue imported into Saorstát Eireann on or after the 23rd day of May, 1929, and chargeable with the duty imposed by section 1 of the Finance (Customs and Stamp Duties) Act, 1929, was manufactured in and exported from Saorstát Eireann and has since such exportation undergone the process of shrinking and no other process of manufacture, section 6 of the Customs and Inland Revenue Act, 1879, shall apply to such woven tissue notwithstanding that it has undergone outside Saorstát Eireann such process of shrinking.
(3) Whenever the Revenue Commissioners are satisfied that any woven tissue which is imported into Saorstát Eireann on or after the 23rd day of May, 1929, and but for this sub-section would be chargeable with the duty imposed by section 1 of the Finance (Customs and Stamp Duties) Act, 1929, is intended solely for use in the upholstering of furniture or vehicles, the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, permit such woven tissue to be imported without payment of the said duty or repay any such duty paid on importation.
Amendment of Section 17 of the Finance Act, 1928.
24.—Section 17 of the Finance Act, 1928 (No. 11. of 1928), shall be construed and have effect as if the word “glass” were inserted therein immediately before the word “bottle” and also immediately before the word “jar” where those words respectively occur in the said section.
Increase of duties on certain mechanically propelled vehicles.
25.—(1) The excise duties chargeable under section 13 of the Finance Act, 1920, on the mechanically propelled vehicles mentioned in the Fifth Schedule to this Act shall, as on and from the 1st day of July, 1929, be charged, levied, and paid at the rates specified in the said Fifth Schedule in lieu of the rates specified in paragraph 3 of the Third Schedule to the Finance Act, 1926 (No. 35 of 1926).
(2) On and from the 1st day of July, 1929, sub-sections (3) and (5) of section 20 of the Finance Act, 1926, shall have effect as if the rates of duty specified in the Fifth Schedule to this Act were rates specified in the Third Schedule to that Act.
(3) Every licence taken out under section 13 of the Finance Act, 1920, in respect of a mechanically propelled vehicle of a class mentioned in the Fifth Schedule to this Act which is in force on the 30th day of June, 1929, and, but for this sub-section, would not expire until after that day, shall expire at midnight on the said 30th day of June, 1929, and so much of the duty paid under the said section 13 in respect of such vehicle on the taking out of such licence as is proportionate to the period for which such licence would, but for this sub-section, have continued in force after the said 30th day of June, 1929, shall be allowed as a credit against duty payable and actually paid in respect of such vehicle under the said section 13 at the rate specified in the Fifth Schedule to this Act for the period or any part or parts of the period beginning on the 1st day of July, 1929, and ending on the 31st day of December, 1929, but nothing in this sub-section shall entitle any person to a refund of such first-mentioned duty or any part thereof.
(4) The purposes for which regulations may be made under section 12 of the Roads Act, 1920, shall extend to and include the following purposes, that is to say:—
(a) prescribing the method of calculating for the purposes of this section and the Fifth Schedule to this Act the seating capacity of all or any of the classes of mechanically propelled vehicles mentioned in the said Fifth Schedule, and
(b) making provision for all or any matters arising by reason of the fact that the alterations effected by this section in the rates of duty take effect during the currency of a licensing year.
Duty on gamedealer's licences.
26.—(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, 1929, takes out or renews a licence for dealing in game, an excise duty of three pounds 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 and shall be paid and collected by means of stamps denoting the amount of such duty impressed on such licences and renewals, and the Stamp Duties Management Act, 1891, shall apply to such duty and stamps.
(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 duty imposed by this section were added to and included in the duties mentioned in the said Third Schedule to the said Act.
(4) It shall not be lawful to issue a licence for dealing in game which is liable to the duty imposed by this section nor any renewal of any such licence unless or until such licence or renewal has been duly stamped under this section in respect of such duty and every person who issues any such licence or renewal 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.
Amendment of Section 102 of the Spirits Act, 1880.
27.—Section 102 of the Spirits Act, 1880, shall be construed and have effect as if the words “of the same denomination” now contained in sub-section (1) thereof were omitted therefrom.
Bottling of foreign wines for home consumption.
28.—Notwithstanding anything contained in any enactment in force at the commencement of this Act, foreign wine bottled in accordance with the regulations of the Revenue Commissioners in any customs or excise warehouse in imperial or reputed quart or pint bottles and packed in accordance with such regulations in such warehouse in cases containing one or more dozen of such quart bottles or two or more dozen of such pint bottles, may be entered and cleared for home consumption.
Inspection of machines for sale of certain goods.
29.—(1) Any officer of customs and excise may at any reasonable hour enter any premises on which goods, for the sale of which an excise licence is required, are sold by means of an automatic machine or other mechanical contrivance or on which he believes or suspects that any such goods are so sold and may there search for such machine or contrivance and may inspect and operate any such machine or contrivance found by him on such premises.
(2) It shall be the duty of the occupier of any premises on which there is any such automatic machine or mechanical contrivance as is mentioned in the foregoing sub-section to give to any officer of customs and excise such information in respect of such machine or contrivance as is reasonably demanded of him by such officer and in particular to give to such officer on demand the name and address of the person to whom such machine or contrivance belongs or by whom the same was supplied and the name and address of the person by whom the goods contained in or sold by means of such machine or contrivance were supplied.
(3) Any person who—
(a) resists or obstructs an officer of customs and excise in the exercise of any of the powers conferred on such officer by this section, or
(b) fails or refuses to give to an officer of customs and excise any information in his possession or procurement demanded of him by such officer under this section, or
(c) on a demand for information being made to him under this section by an officer of customs and excise, gives to such officer any information which is false or misleading in any material respect,
shall be guilty of an offence under this section and shall be liable on summary conviction thereof to an excise penalty of fifty pounds.
Interpretation of Sections 25 and 26 of the Finance Act, 1926.
30.—In order to remove doubts it is hereby declared and enacted that the power conferred by section 26 of the Finance Act, 1926 (No. 35 of 1926), on officers of customs and excise to inspect and take copies of or extracts from the documents mentioned in that section includes and always did include power to remove all or any such documents from the premises in which such documents are found, and that the power conferred by section 25 of the said Act on the Revenue Commissioners to make regulations authorising officers of customs and excise to examine and take copies of or extracts from any such document as is mentioned in paragraph (d) of sub-section (1) of that section includes and always did include power to make regulations authorising officers of customs and excise to remove any such document.
Removal and detention of documents.
31.—(1) Whenever an officer of customs and excise is authorised by any enactment relating to a duty of customs or a duty of excise and contained in a British Statute or any Act of the Oireachtas passed before or after this Act or by any regulation heretofore made or hereafter to be made under any such enactment to demand the production of or to inspect or examine any book, account, letter, voucher, or other document such officer shall if he has reasonable ground for suspecting fraud in connection with any entry in or omission from such document or in connection with any transaction to which such document refers also be entitled to remove and detain such document.
(2) Whenever an officer of customs and excise removes a document under this section he shall, on demand made by the person from whom he obtained such document at any time while such document is detained under this section, either (at the election of such officer) furnish to such person a copy of such document or allow such person to inspect and take a copy of such document.
(3) Any person who resists or obstructs an officer of customs and excise in the exercise of any of the powers conferred on him by this section shall be guilty of an offence under this section and shall be liable on summary conviction thereof to a penalty of fifty pounds and such penalty shall be a customs penalty where the officer in respect of whom the offence was committed was exercising the said powers for the purposes of the Customs Acts and shall be an excise penalty where such officer was exercising such powers for the purposes of any British Statute or Act of the Oireachtas relating to duties of excise and the management of those duties.
False returns in relation to duty on bets.
32.—Any person who, in a return made by him to the Revenue Commissioners in relation to or for the purposes of the duty on bets imposed by section 24 of the Finance Act, 1926 (No. 35 of 1926), makes any statement or representation which is to his knowledge false or misleading, shall be guilty of an offence under this section and shall be liable on summary conviction thereof to an excise penalty of five hundred pounds.
PART IV.
Corporation Profits Tax.
Continuance of certain exemptions from corporation profits tax.
33.—(1) During the period beginning on the 1st day of January, 1929, and ending on the 31st day of December, 1931, Part V of the Finance Act, 1920, as amended or adapted by or under subsequent legislation shall not apply—
(a) in the case of a public utility company which, by or by virtue of any Act, is precluded in respect of the whole of the trade or business carried on by it either from charging any higher price or from distributing any higher rate of dividend than that authorised by or by virtue of such Act, to any of the profits of such company, or
(b) in the case of a public utility company which, by or by virtue of any Act, is precluded in respect of part only of the trade or business carried on by it either from charging any higher price or from distributing any higher rate of dividend than that authorised by or by virtue of such Act, to so much of the profits of such company as are derived from the part of its trade or business to which such preclusion applies, or
(c) in the case of a company which owns a controlling interest in and directs or is entitled to direct the management of any public utility company, the profits derived by the first-mentioned company from such public utility company, or
(d) in the case of a company which carries on, either solely or in conjunction with any other business, the business of a building society, to so much of the profits of such company as are derived from its trade or business as a building society.
(2) In this section the expression “public utility company” means such a company as is mentioned in paragraph (i) of the proviso to sub-section (2) of section 52 of the Finance Act, 1920.
PART V.
Miscellaneous and General.
Savings Certificates (Interest Charge Equalisation) Fund.
34.—(1) There shall be issued and paid from time to time out of the Central Fund or the growing produce thereof to a fund to be known and hereinafter referred to as the Savings Certificates (Interest Charge Equalisation) Fund such sums as the Minister for Finance may from time to time determine to be necessary for or towards meeting the liability for the interest heretofore accrued and hereafter accruing on moneys borrowed by the said Minister and for the time being outstanding on the security of savings certificates.
(2) The Savings Certificates (Interest Charge Equalisation) Fund shall be under the control of the Minister for Finance and the balances from time to time standing to the credit of that Fund and not required for making any payment thereout authorised by this section shall be kept invested in such manner as the said Minister shall direct in some one or more of the following investments, that is to say, stocks, funds, and securities mentioned in paragraphs (a), (b) and (c) of sub-section (1) of section 18 of the Adaptation of Enactments Act, 1922 (No. 2 of 1922), and securities guaranteed as to principal and interest by the Government of Saorstát Eireann.
(3) Whenever and so long as the amount of the investments and moneys to the credit of the Savings Certificates (Interest Charge Equalisation) Fund is equal to or exceeds the estimated liability then existing in respect of interest then accrued on moneys borrowed and then outstanding on the security of savings certificates, moneys payable in respect of interest to holders of savings certificates shall be paid out of the said Fund to such extent as the Minister for Finance shall direct.
(4) If and when all moneys borrowed by the Minister for Finance (whether before or after the passing of this Act) on the security of savings certificates have been fully repaid the Savings Certificates (Interest Charge Equalisation) Fund shall be wound up and the balance (if any) remaining to the credit thereof shall be paid into or disposed for the benefit of the Exchequer in such manner as the said Minister shall direct.
(5) In this section the expression “savings certificate” means a security issued by the Minister for Finance under which the purchaser thereof, by virtue of an immediate payment of a specified sum, becomes entitled after a specified period to receive a larger sum consisting of the said sum so originally paid and accumulated interest thereon.
Relief from double duty on solicitors' certificates.
35.—(1) Whenever a person who—
(a) at the passing of this Act was entitled to practise as a solicitor in Northern Ireland and also in Saorstát Eireann or would have been entitled so to practise but for his having entered into a contract to the contrary or his having omitted to obtain one or both of the stamped certificates in that behalf required by law or for both those reasons, and
(b) holds a certificate for the time being in force issued to him by the Registrar or person executing the office of Registrar of Solicitors in Northern Ireland after the 5th day of January, 1930, and duly stamped according to the law of Northern Ireland, and
(c) holds an unstamped certificate issued to him by the Registrar of the Incorporated Law Society of Ireland after the 5th day of January, 1930, which, if duly stamped, would for the time being be in force,
requires the Revenue Commissioners under section 12 of the Stamp Act, 1891, to express their opinion as to whether such unstamped certificate is chargeable with any duty and as to the amount of such duty (if any), the Revenue Commissioners when forming their said opinion shall deem such unstamped certificate to be duly stamped within the meaning of section 43 of the Stamp Act, 1891, to the extent of the amount of duty with which the certificate mentioned in the foregoing paragraph (b) appears to be stamped according to the law of Northern Ireland.
(2) This section shall come into force when and as soon as the Minister for Finance certifies in writing to the Revenue Commissioners that the Parliament of Northern Ireland has passed legislation giving relief in respect of the duty on certificates issued by the Registrar or person executing the office of Registrar of Solicitors in Northern Ireland corresponding to the relief given by this section in respect of the duty on certificates issued by the Registrar of the Incorporated Law Society of Ireland and this section shall cease to be in force if and when the said legislation ceases to be in force in Northern Ireland.
Amendment of Section 5 of Finance (Customs and Stamp Duties) Act, 1929.
36.—Sub-section (1) of section 5 of the Finance (Customs and Stamp Duties) Act, 1929 (No. 5 of 1929) is hereby amended by the insertion of the words “debenture or” immediately before the words “debenture stock” now contained therein, and the said sub-section shall be construed and have effect accordingly.
Relief of debentures, etc., of the Agricultural Credit Corporation Limited.
37.—(1) Debentures, debenture stock and certificates of charge issued by The Agricultural Credit Corporation, Limited, shall not be liable to any taxation present or future so long as it is shown in manner to be prescribed by the Minister for Finance that they are in the beneficial ownership of persons who are neither domiciled nor ordinarily resident in Saorstát Eireann.
(2) In this section the expression “certificate of charge” has the same meaning as it has in the Agricultural Credit Act, 1927 (No. 24 of 1927).
Care and management of taxes.
38.—All taxes and duties imposed or continued by this Act (except the duties on mechanically propelled vehicles) are hereby placed under the care and management of the Revenue Commissioners.
Repeals.
39.—The several enactments specified in the Sixth Schedule to this Act are hereby repealed to the extent mentioned in the third column of that Schedule as on and from the 6th day of April, 1929.
Short title, construction and commencement.
40.—(1) This Act may be cited as the Finance Act, 1929.
(2) Part I of this Act shall be construed together with the Income Tax Acts, and Part III 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) Part I of this Act shall, save as is otherwise expressly provided therein, be deemed to come into force on and shall take effect as on and from the 6th day of April, 1929.
FIRST SCHEDULE.
Properties and Income Assessable Under Schedule D.
PART I.
Property in respect of which tax is chargeable. | Case of Schedule D. under which to be charged. | Provisions with respect to new method of charging. |
Lands, Tenements, hereditaments or heritages to which the rules of No. III of Schedule A apply. | Case I. | Rules 4, 5 and 7 of No. III. of Schedule A., shall apply and shall be deemed to be rules of Schedule D, applicable to Case I, so far as regards those lands, tenements, hereditaments or heritages. |
No deduction or set-off (other than the deduction granted by sub-section (2) of section 18 of the Finance Act, 1919) shall be allowed in estimating the profits on account of, or by reference to the annual value of any lands, tenements, hereditaments or heritages occupied and used in connection with the concern and not separately assessed and charged under No. 1 of Schedule A in accordance with the provisions of sub-section (3) of section 8 of this Act. |
PART II.
Income in respect of which tax is chargeable | Case of Schedule D under which to be charged | Rules with respect to new method of charging. |
Income arising from securities in any place out of Saorstát Eireann except such income as is charged under Schedule C. | Case III. | (1) The tax in respect of income arising from securities and possessions in any place out of Saorstát Eireann shall be computed on the full amount thereof arising in the year preceding the year of assessment, whether the income has been or will be received in Saorstát Eireann or not, subject in the case of income not received in Saorstát Eireann, to the same deductions and allowances as if it had been so received, and to the deduction, where such a deduction cannot be made under any other provision of this Act, of any sum which has been paid in respect of income tax in the place where the income has arisen, and to a deduction on account of any annual interest or any annuity or other annual payment payable out of the income to a person not resident in Saorstát Eireann and the provisions of this Act(including those relating to the delivery of statements) shall apply accordingly. |
Income arising from possessions in any place out of Saorstát Eireann. | Case III. | |
(2) The foregoing rule shall not apply— | ||
(a) to any person who satisfies the Revenue Commissioners that he is not domiciled in Saorstát Eireann, or that, being a citizen of Saorstát Eireann, he is not ordinarily resident in Saorstát Eireann; or | ||
(b) to income arising from such securities as aforesaid which form part of the investments of the foreign life assurance fund of an assurance company. | ||
The tax in any such case shall be computed on the full amount of the actual sums received in Saorstát Eireann from remittances payable in Saorstát Eireann, or from property imported, or from money or value arising from property not imported, or from money or value so received on credit or on account in respect of any such remittances, property, money or value brought into Saorstát Eireann in the year preceding the year of assessment, without any deduction or abatement other than is therein allowed. | ||
(3) Section 12 of the Finance Act, 1925 (No. 28 of 1925), (which deals with the right of appeal on questions of domicile and ordinary residence), shall be read and construed as if for the references therein contained to paragraph (a) of Rule 2 of the Rules applicable to Case IV of Schedule D and to paragraph (a) of Rule 3 of the Rules applicable to Case V of Schedule D of the Income Tax Act, 1918, there were substituted a reference to paragraph (a) of No. 2 of these Rules. | ||
(4) References in section 17 of the Finance Act, 1922 (which deals with the computation of profits or income under Case III of Schedule D), to income which arises or which arose shall, in cases where income tax is to be computed by reference to the amount of income received in Saorstát Eireann, be construed as references to income which is or was so received. |
SECOND SCHEDULE.
Modifications of Income Tax Acts in Respect of Property Situate and Profits or Gains Arising in Great Britain or Northern Ireland.
(1) Sub-paragraphs (1) and (2) of paragraph 1 of Part II of the First Schedule to the Finance Act, 1926, shall cease to have effect.
(2) The rules applicable to Case III of Schedule D contained in Part II of the First Schedule to this Act shall have effect as if Rule 2 thereof had been omitted.
(3) The rule substituted by sub-paragraph (3) of paragraph 1 of Part II of the First Schedule to the Finance Act, 1926, for Rule 2 of the rules applicable to Case V of Schedule D of the Income Tax Act, 1918, shall be a rule of Case III of Schedule D of the Income Tax Act, 1918, and shall be read and construed as if for the words “the year of assessment” where they firstly appear therein there were substituted the words “the year preceding the year of assessment,” and as if the words “as amended by section 5 of the Finance Act, 1923 (No. 21 of 1923)” were omitted therefrom.
(4) Sub-paragraph (4) of paragraph 1 of Part II of the First Schedule to the Finance Act, 1926, shall be read and construed as if for the words “Case V” appearing therein there were substituted the words “Case III.”
(5) In the case of any person entitled for any year to claim relief from double taxation under Article 2 of Part I of the First Schedule to the Finance Act, 1926 (which deals with relief from double taxation in the case of a person who is resident both in Great Britain or Northern Ireland and in the Irish Free State) tax for that year in respect of income arising from securities, stocks, shares or rents in Great Britain or Northern Ireland shall be computed on the full amount thereof arising in the year of assessment:
Provided however that tax in respect of interest arising from any security issued under the War Loan Acts, 1914 to 1917, or any Act of the United Kingdom Parliament amending these Acts where such interest is paid without deduction of British tax shall be computed in accordance with the Rules applicable to Case III of Schedule D of the Income Tax Act, 1918, and notwithstanding anything contained in section 10 of this Act income from any such security may be deemed to issue from a separate source.
THIRD SCHEDULE.
Consequential and Minor Amendments of Income Tax Acts.
Enactments to be amended. | Nature of Amendment. |
The Income Tax Act, 1918: Section 19. | The words “assessable under Schedule A.” shall be inserted after the word “heritages” where that word first occurs; the words “assessable under Schedule B.” shall be inserted after the word “heritages” where it secondly occurs; and the words “of the last-mentioned lands, tenements, hereditaments and heritages” shall be inserted after the word “occupier.” |
The Income Tax Act, 1918: First Schedule. | In paragraph (2) of Rule 1 of the Rules applicable to Cases I and II of Schedule D., the words “year preceding the year of assessment” shall be substituted for “said period of three years” and the words “the average of” shall be omitted. |
In paragraph (d) of Rule 3 of the Rules applicable to Cases I and II of Schedule D., the words “actually” shall be substituted for the word “usually,” and the words “according to an average of three years preceding the year of assessment” shall be omitted. | |
In paragraph (1) of Rule 5 of the Rules applicable to Cases I and II of Schedule D., the words “annual value of” shall be substituted for the words “profits or gains arising from” and the words “and separately assessed and charged under Schedule A.” shall be inserted after the word “profession” where it first occurs, and the words “provided that” shall be omitted. | |
In paragraph (2) of the said Rule 5, the words “lands, tenements, hereditaments and heritages” shall be substituted for the word “premises” where it firstly and secondly occurs. | |
The Finance Act, 1920: Section 27. | For the reference in sub-section (4) to the Rules applicable to Case IV or Case V. of Schedule D, there shall be substituted a reference to the corresponding provision contained in Part II of the First Schedule to this Act. |
The Finance Act, 1923: Section 5. | In sub-section (2) the words “for the purposes of Schedule A.” and the words “in accordance with the rules” to the end of the sub-section shall be omitted. |
The Finance Act, 1928: Section 9. | In sub-section (1) the word “Revenue” shall be substituted for the word “Special,” and the word “said” shall be inserted before the words “Revenue Commissioners” where they now appear. |
FOURTH SCHEDULE.
Enactments Repealed as from the 6th day of April, 1930.
Session and Chapter or Number and Year | Short Title | Extent of Repeal |
8 & 9 Geo. 5. | Income Tax Act, 1918. | In the First Schedule— In the Rule applicable to Case 1 of Schedule D the words “other than a trade relating to lands, tenements, hereditaments or heritages directed to be charged under Schedule A.” |
Rule 8 of the Rules applicable to Cases I and II of Schedule D. | ||
Rule 3 of the Miscellaneous Rules applicable to Schedule D. | ||
11 & 12 Geo. 5, c. 32. | Finance Act, 1921. | Section 26. |
No. 28 of 1925. | ||
No. 18 of 1927. |
FIFTH SCHEDULE.
Rates of Duty on Certain Mechanically Propelled Vehicles.
Mechanically propelled vehicles (other than trams) being hackney carriages as defined in section 4 of the Customs and Inland Revenue Act, 1888, and having:—
seating capacity for more than 6 but not | |
more than 14 persons | £70 |
seating capacity for more than 14 but not | |
more than 20 persons | £100 |
seating capacity for more than 20 but not | |
more than 26 persons | £130 |
seating capacity for more than 26 but not | |
more than 32 persons | £160 |
seating capacity for 33 or more persons | £5 for every such person. |
For the purposes of this Schedule the seating capacity of a vehicle does not include the seat or space occupied by the driver of the vehicle.
SIXTH SCHEDULE.
Enactments Repealed as from the 6th day of April, 1929.
Session and Chapter or Number and Year | Short Title | Extent of Repeal |
8 & 9 Geo. 5, c. 40. | Income Tax Act, 1918. | Sections 135, 136, 188, 189 and 195. |
No. 11 of 1928. |