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Uimhir 35 de 1926.
ACHT AIRGID, 1926.
CUID I.
Cain Ioncuim.
Cáin ioncuim agus barra-cháin i gcóir 1926-27.
1.—(1) I gcóir na bliana dar tosach an 6adh lá d'Abrán, 1926. éileofar cáin ioncuim do réir cheithre scillinge fén bpunt.
(2) I gcóir na bliana dar tosach an 6adh lá d'Abrán, 1926, éileofar barra-cháin do réir na rátaí seo a leanas:—
Ar scór an chéad dhá mhíle punt den ioncum ... ... ... ... | Dada |
Ar scór na breise os cionn dhá mhíle punt— | |
In aghaidh gach púint den chéad chúig céad punt den bhreis ... ... | Naoi bpingne |
In aghaidh gach púint den chéad chúig céad punt eile den bhreis ... ... | Scilling |
In aghaidh gach púint den chéad mhíle punt eile den bhreis ... ... | Scilling agus reul. |
In aghaidh gach púint den chéad mhíle punt eile den bhreis ... ... | Dhá scilling agus leath-reul |
In aghaidh gach púint den chéad mhíle punt eile den bhreis ... ... | Trí scillinge. |
In aghaidh gach púint den chéad dhá mhíle punt eile den bhreis ... ... | Trí scillinge agus reul |
In aghaidh gach púint den chéad dhá mhíle punt eile den bhreis ... | Ceithre scillinge |
In aghaidh gach púint den chuid eile den bhreis ... ... ... | Ceithre scillinge agus reul. |
(3) Na forálacha reachtúla agus na forálacha eile a bhí i bhfeidhm ar feadh na bliana dar thosach an 6adh lá d'Abrán, 1925, i dtaobh cánach ioncuim agus barra-chánach, beidh éifeacht acu uile agus fé seach, fé réir forálacha an Achta so, i dtaobh na cánach ioncuim agus na barra-chánach a héileofar mar adubhradh i gcóir na bliana dar tosach an 6adh lá d'Abrán, 1926.
Daingniú ar Chó-aontú.
2.—(1) Daingnítear leis seo an Có-aontú atá curtha síos i gCuid I. den Chéad Sceideal a ghabhann leis an Acht so agus beidh éifeacht aige maidir le saoirse no faoisimh a deonfar o cháin ioncuim agus o bharra-cháin Shaorstáit Éireann i gcóir na bliana dar tosach an 6adh lá d'Abrán, 1926, agus i gcóir gach bliana ina dhiaidh sin ina mbeidh éifeacht ag an gCó-aontú san, de bhua Achta den Pháirlimint Bhriotáineach, maidir le saoirse no le faoiseamh a deonfar o cháin ioncuim agus a bharra-cháin Bhriotáineach i gcóir na bliana san.
(2) Chun éifeacht do thabhairt don Chó-aontú san agus fé réir na n-atharuithe atá curtha síos i gCuid II. den Chéad Sceideal a ghabhann leis an Acht so beidh, i gcóir aon bhliana go mbeidh an Có-aontú san i bhfeidhm ina cóir, éifeacht ag na hAchtanna Cánach Ioncuim i dtaobh daoine a chomhnuíonn i Saorstát Éireann pe'ca chomhnuíd no ná comhnuíd sa Bhreatain Mhóir no i dTuaisceart Éireann, leis, agus i dtaobh éilithe o dhaoine a chomhnuíonn sa Bhreatain Mhóir no i dTuaisceart Éireann.
Cáin d' éileamh i gcásanna áirithe easba ioncuim.
3.—(1) Más rud é, in aon bhliain cháinmheasa, go mbeadh duine i dteideal ioncuim as taobh áirithe agus ná tagann ioncum as i gcóir na bliana san ná laistigh di agus, dá dtagadh ioncum as, gur tré fhéachaint chun an ioncuim a tháinig as an taobh céanna aon bhliain no blianta roimhe sin a háireofí an cháin do bheadh air, beidh cáin inéilithe ar an duine sin, sa bhliain cháinmheasa roimhráite, sa tslí chéanna agus sa mhéid chéanna ina mbeadh sí inéilithe dá dtagadh ioncum as an taobh san an bhliain sin.
(2) Tuigfar go raibh éifeacht riamh ag an alt so i dtaobh cánach ioncuim a bhí inéilithe ar scór aon ioncuim nárbh ioncum a tháinig laistigh de Chás III. no de Chás V. de Sceideal D den Income Tax Act, 1918.
Leasuithe ar oiriúnuithe ar achtacháin a bhaineann le cáin ioncuim Thiarnais.
4.—Léireofar alt 12 den Acht Airgid, 1923 (Uimh. 21 de 1923) agus beidh éifeacht aige agus tuigfar go raibh éifeacht riamh aige fé is dá ndintí an fo-alt so a leanas do chur ann in ionad an fho-ailt (1) (fo-alt le n-a n-oiriúnuítear achtacháin áirithe a bhaineann le cáin ioncuim Thiarnais) atá anois ann, sé sin le rá:—
“(1) Léireofar alt 27 den Finance Act, 1920, agus alt 28 den Finance Act, 1921 (ailt a bhaineann le faoiseamh sa Ríocht Aontuithe o cháin ioncuim Thiarnais) agus beidh éifeacht acu fé is dá ndintí—
(a) an focal ‘Saorstát Éireann’ do chur isteach sna hailt sin fé seach in ionad an fhocail ‘United Kingdom’ i ngach áit ina bhfuil an focal san sna hailt sin, agus
(b) an focal ‘British’ do chur isteach sna hailt sin fé seach in ionad an fhocail ‘Dominion’ i ngach áit ina bhfuil an focal san sna hailt sin mar aidiacht, agus
(c) an focal ‘Great Britain and Northern Ireland’ do chur isteach sna hailt sin fé seach in ionad na bhfocal uile agus fé seach ‘any Dominion,’ ‘the Dominion,’ agus ‘that Dominion’ i ngach áit ina bhfuil aon cheann de sna focail sin sna hailt sin fé seach ach amháin sna cásanna a luaidhtear sa mhír sin roimhe seo agus sa chéad mhír eile dhe seo, agus
(d) an focal ‘British Government’ do chur isteach i bhfo-alt (6) den alt san 27 in ionad an fhocail ‘Government of the Dominion’ san áit ina bhfuil an focal san sa bhfo-alt san agus i mír (a) d'fho-alt (7) den alt san 27 in ionad an fhocail ‘Government of any Dominion ' san áit ina bhfuil an focal san sa mhír sin, agus
(e) mír (a) d'fho-alt (8) den alt san 27 do leigint ar lár san alt san.
Míniú ar alt 10 den Acht Airgid, 1924.
5.—Chun deire do chur le hamhraistí faisnéistear agus achtuítear leis seo, maidir leis an tagairt atá i bhfo-alt (1) d'alt 10 den Acht Airgid, 1924 (Uimh. 27 de 1924), do bhreith a tabharfí do réir alt 196 den Income Tax Act, 1918, go bhfoluíonn agus gur fholuigh sí riamh breith a tabharfí amhlaidh i dtaobh cánach do héileofí i gcóir na bliana dar tosach an 6adh lá d'Abrán, 1923. no i gcóir aon bhliana roimhe sin chó maith le breith a tabharfí amhlaidh i dtaobh cánach do héileofí i gcóir na bliana dar tosach an 6adh lá d'Abrán, 1924, no i gcóir aon bhliana ina dhiaidh sin.
CUID II.
Custuim agus Mal.
Deire le diúité máil ar lionn ubhall agus ar lionn pioraí.
6.—Na diúitéthe máil is ionmhuirearuithe fé alt 28 den Acht Airgid, 1925 (Uimh 28 de 1925) ar lionn ubhal agus ar lionn pioraí, scuirfid de bheith ionmhuirearuithe no inghearrtha an 1adh lá d'Iúl, 1926, agus as san amach, agus ní bheidh aon diúité máil ionmhuirearuithe ná inghearrtha ar lionn ubhall ná ar lionn pioraí a díolfar no a cimeádfar le díol i Saorstát Éireann ar an dáta san ná dá éis sin.
Diúité ar mhin choirce.
7.—Muirearófar, gearrfar, agus íocfar diúité custum do réir dhá scilling agus reul an céad meáchaint ar an min choirce go léir a hiomportálfar isteach i Saorstát Éireann an 22adh lá d'Abrán, 1926, no dá éis sin.
Diúité ar ghléasa aer-thelegrafa.
8.—(1) Muirearófar, gearrfar, agus íocfar diúité custum is có-ionann le trí déag ar fhichid is trian per cent. de luach na hearra ar gach gléas chun teachtaireachtaí no conbharsáidí eile do sheola agus do ghlaca, no chun a seolta amháin no chun a nglactha amháin, tré aer-thelegraf, pe'ca déanta i bpáirt no go hiomlán don ghléas san, agus ar gach fíor-chuid agus cabhair (ar a n-áirítear cásanna, caibinéadaí, agus gléasa coinnéala eile) den agus don ghléas san pe'ca déanta i bpáirt no go hiomlán do sna coda agus do sna cabhartha san, a hiomportálfar isteach i Saorstát Éireann an 22adh lá d'Abrán, 1926, no dá éis sin.
(2) An diúité a forchuirtar leis an alt so muirearófar agus gearrfar é in áit agus in ionad aon diúité chustum eile do bheadh ionmhuirearuithe ar aon earra den tsórt san mara mbeadh so.
(3) Má cuirtar ina luighe ar na Coimisinéirí Ioncuim, i dtaobh aon earra is ionúsáidthe mar fhíor-chuid d'aon ghléas den tsórt san roimhráite no mar chabhair do, go bhfuil sí a hiomportáil chun í d'úsáid no go n-usáidtí agus go n-úsáidtear í chun críche éigin eile amháin, ansan, fé réir pé forálacha (más aon cheann) is oiriúnach leo d'fhorchur, déanfidh na Coimisinéirí Ioncuim ceachtar acu so (pe'ca aca is gá sa chás): leigfid an earra d'iomportáil gan an diúite a forchuirtar leis an alt so d'íoc no aisíocfid aon diúité den tsórt san a híocadh nuair a hiomportáladh í.
(4) Más deimhin leis na Coimisinéirí Ioncuim, i dtaobh aon earra a dlightear a chur fén diúité a forchuirtar leis an alt so, go bhfuil sí á hiomportáil chun í d'úsáid chun na críche seo amháin, eadhon, chun teagasg in aer-thelegrafaíocht do thabhairt no do ghlaca i scoil no i gcoláiste, féadfid, fé réir chólíona pé coiníollacha (más ann dóibh) is oiriúnach leo d'fhorchur, a cheadú go n-iomportálfar an earra san gan an diúité a forchuirtar leis an alt so d'íoc.
(5) Ní bhainfidh alt 6 den Customs and Inland Revenue Act, 1879, le hearraí a dlightear a chur fén diúité a forchuirtar leis an alt so, agus aon earraí den tsórt san a hath-iomportálfar isteach i Saorstát Éireann tar éis a n-easportála amach as beid saor ón diúité roimhráite má cuirtar ina luighe ar na Coimisinéirí Ioncuim—
(a) nár hiomportáladh na hearraí sarar heasportáladh iad; no
(b) gur roimh an 22adh lá d'Abrán, 1926, a céadiomportáladh na hearraí; no
(c) gur ar an 22adh lá d'Abrán, 1926, no dá éis sin a céadiomportáladh na hearraí, agus gur híocadh an diúité roimhráite ortha go cuibhe;
Ach ní tuigfar chun crícheanna na forála so gur hiomportáladh ná gur heasportáladh earraí nár hiomportáladh agus nár heasportáladh ach amháin ar turus fé bhanna.
(6) Más deimhin leis na Coimisinéirí Ioncuim, i dtaobh aon earra leath-dhéanta a dlightear a chur fén diúité a forchuirtar leis an alt so, gur chun tuille déantóireachta do dhéanamh uirthi agus chun i d'easportáil ina dhiaidh sin atá sí á hiomportáil, féadfid, fé réir chólíona pé coiníollacha is oiriúnach leo d'fhorchur, a cheadú go n-iomportálfar an earra san gan an diúité roimhráite d'íoc.
(7) Tuigfar gurb é is luach d'aon earra chun crícheanna an ailt seo ná an praghas a thabharfadh iomportálaí ar an earra dá ndintí an earra do sheachada fé bhanna in áit na hiomportála agus an luach fartha agus an t-árachas íoctha uirthi, agus ar an luach san, mar a shocróidh na Coimisinéirí Ioncuim é, isea a híocfar diúité.
(8) San alt so foluíonn an focal “aer-thelegraf” aer-thelefón.
Méadú ar na diúitéthe breise ar bhiotáille neamh-aibidh.
9.—(1) In ionad na ndiúitéthe custum breise ar bhiotáille neamh-aibidh a luaidhtear i gCuid II. den Chéad Sceideal a ghabhann leis an Finance Act, 1920, muirearófar, gearrfar, agus íocfar an 22adh lá d'Iúl, 1926, agus as san amach, na diúitéthe custum breise ar bhiotáille neamh-aibidh a luaidhtear i gCuid I den Dara Sceideal a ghabhann leis an Acht so.
(2) In ionad na ndiúitéthe máil breise ar bhiotáille neamhaibidh a luaidhtear i gCuid III. den Chéad Sceideal a ghabhann leis an Finance Act, 1920, muirearófar, gearrfar, agus íocfar, an 22adh lá d'Iúl, 1926, agus as san amach, an diúité máil breise ar bhiotáille neamh-aibidh a luaidhtear i gCuid II. den Dara Sceideal a ghabhann leis an Acht so.
(3) Ní déanfar na diúitéthe a forchuirtar leis an alt so do mhuirearú ná do ghearra ar aon mheascán, cumasc, ná ullamhóid ar a muirearuítear diúité tar éis a iomportála mar gheall ar an mbiotáille a bhíonn ann no a húsáidtear ina ullamhú no ina dhéanamh más meascán, cumasc, no ullamhóid é a admhuíonn na Coimisinéirí Ioncuim a húsáidtear chun crícheanna leighis.
(4) Má chuireann éinne ina luighe ar na Coimisinéirí Ioncuim, i dtaobh aon bhiotáille ar ar híocadh an diúité a forchuirtar leis an alt so, gur biotáille í ná baineann na sriantachtaí léi atá san Immature Spirits (Restriction) Act, 1915, mar a leasuíodh é le haon Acht do rith no a rithfidh an tOireachtas sa bhliain airgeadais atá anois ann, agus gur seachadadh an bhiotáille sin do agus nár úsáid sé í ach amháin i ndéanamh no in ullamhú earra a admhuíonn na Coimisinéirí Ioncuim mar earra a húsáidtear chun crícheanna leighis no gur húsáideadh í chun crícheanna eolaíochta, beidh an duine sin i dteideal, fé réir chólíona na rialachán a dhin no a dhéanfidh na Coimisinéirí Ioncuim fé alt 4 den Finance Act, 1918, aisíoc d'fháil o sna Coimisinéirí Ioncuim i méid an diúité a forchuirtar leis an alt so agus do híocadh ar an mbiotáille do húsáideadh amhlaidh.
Diúitéthe breise ar fhíonta.
10.—(1) In ionad na ndiúitéthe custum atá ar fhíon fé láthair, déanfar (fé réir forálacha an Achta so) na diúitéthe custum so a leanas do mhuirearú, do ghearra, agus d'íoc an 22adh lá d'Abrán, 1926, agus as san amach, ar gach fíon a hiomportálfar isteach i Saorstát Éireann, sé sin le rá:—
Fíon— | £ | s. | d. |
Nách mó ná 30 grád a bhiotáille phromhtha, an galún ... ... ... ... | 0 | 5 | 0 |
Gur mó ná 30 grád ach nách mó ná 42 ghrád a bhiotáille phromtha, an galún ... ... | 0 | 12 | 0 |
Agus in aghaidh gach gráid no cuid de ghrád thar an méid is aoirde a muirearuítear thuas, diúité breise, an galún ... ... ... | 0 | 1 | 0 |
Fíon drithleach sa bhuideul diúité breise, an galún ... ... ... ... ... | 1 | 5 | 0 |
Fíon nea-dhrithleach sa bhuideul, diúité breise, an galún ... ... ... ... | 0 | 4 | 0 |
(2) Bainfidh forálacha alt 8 den Finance Act, 1919, leis na diúitéthe a forchuirtar leis an alt so, agus an focal “Saorstát Éireann” ionta in ionad an fhocail “Great Britain and Ireland.”
(3) Chun crícheanna an ailt seo tuigfar gur fíon drithleach a hiomportáladh sa bhuideul fíon a dineadh drithleach no fiuchúil agus a buideuladh sa stóras, agus ar a sheachada chun a ólta i Saorstát Éireann cuirfar é fé mhuirear an diúité a forchuirtar ar fhíon drithleach leis an alt so agus an t-am a hiontrálfar an fíon chun a ólta i Saorstát Éireann tuigfar gurb é sin am a hiomportáladh é.
(4) San alt so foluíonn an focal “fíon” dríodar fíona.
Diúitéthe nua iomportála do bhuanú.
11.—(1) Na diúitéthe nua iomportála a forchuireadh ar dtúis le halt 12 den Finance (No. 2) Act, 1915, agus a buanuíodh (tar éis an diúité ar phlátaí ceoil agus ar ghléasanna eile athsheinnte ceoil d'eisceacht) go dtí an 1adh lá de Bhealtaine, 1926, le halt 23 den Acht Airgid, 1925 (Uimh. 28 de 1925), leanfar d'iad do mhuirearú, do ghearra agus d'íoc an 1adh lá san de Bhealtaine, 1926, agus ón lá san go dtí an 1adh lá de Bhealtaine, 1927, ach cimeádfar an eisceacht roimhráite agus déanfar eisceacht eile den diúité ar scannáin fholmha gan pictiúirí ortha.
(2) Más 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 agus an focal “Saorstát Éireann” ionta in ionad an fhocail “Great Britain and Ireland.”
Na diúitéthe breise ar thorthaí tiormuithe do bhuanú.
12.—(1) Na diúitéthe breise, ar thorthaí tiormuithe, a forchuireadh ar dtúis le halt 8 den Finance (No. 2) Act, 1915, agus a buanuíodh go dtí an 1adh lá de Lúnasa, 1926, le halt 24 den Acht Airgid, 1925 (Uimh. 28 de 1925), leanfar d'iad do mhuirearú, do ghearra, agus d'íoc an 1adh lá san de Lúnasa, 1926, agus ón lá san go dtí an 1adh lá de Lúnasa, 1927.
(2) Bainfidh forálacha alt 8 den Finance Act, 1919, leis na diúitéthe a buanuítear leis an alt so agus an focal “Saorstát Éireann” ionta in ionad an fhocail “Great Britain and Ireland.”
Saoirse bhreise ón diúité ar chóir ghléasta.
13.—An diúité a forchuirtar le halt 16 den Acht Airgid, 1925 (Uimh. 28 de 1925), ní muirearófar ná ní gearrfar é ar aon fhíorchoda d'fháscadáin a bheidh déanta ar fad no nách mor ar fad d'abhair neamh-fhighteacha.
Leasú ar alt 29 den Acht Airgid, 1924.
14.—An méid d'fho-alt (1) d'alt 29 den Acht Airgid, 1924 (Uimh. 27 de 1924), le n-a n-achtuítear ná bainfidh alt 6 den Customs and Inland Revenue Act, 1879, le hearraí a dlightear a chur fén diúité a forchuirtar le halt 22 den Acht Airgid, 1924, adubhradh, scuirfe sé d'éifeacht do bheith aige, agus léireofar an t-alt san 29 agus beidh éifeacht aige fé is dá leigtí ar lár ann na tagairtí uile atá ann don diúité sin.
Leasú ar alt 15 den Acht Airgid, 1924.
15.—Léireofar fo-alt (3) d'alt 15 den Acht Airgid, 1924 (Uimh. 27 de 1924), agus beidh éifeacht aige fé is dá leightí ar lár ann an focal “caramel.”
Saoirse do shubstaintí áirithe ón diúité ar mhalartáin ghallúnaí.
16.—Ní déanfar an diúité custum a forchuirtar le halt 21 den Acht Airgid, 1924 (Uimh. 27 de 1924), ná an diúité custum a forchuirtar le halt 22 den Acht Airgid, 1925 (Uimh. 28 de 1925) do mhuirearú ná do ghearra ar aon tsubstaint acu so a leanas nuair a hiomportálfar í ar aon tslí eile ach mar chuid no mar tháthchuid d'aon earra no ullamhóid, sé sin le rá, sóide charbonáide, sóide shillicáide, sóda dóiteach, potáise carbonáide, pobual dóiteach, amóine, no bórax.
Saoirse d'earraí áirithe leighis o aon diúité.
17.—Earraí a dlightear a chur fé dhiúité fé alt 15 den Acht Airgid, 1924 (Uimh. 27 de 1924) no fé alt 16 den Acht san no fé alt 21 den Acht Airgid, 1925 (Uimh. 28 de 1925) agus ná fuil aon táthchoda indiúite ionta ach sacairín i méid nách mó ná aon per cent., agus go gcuirfar ina luighe ar na Coimisinéirí Ioncuim ina dtaobh ná fuilid ceaptha le húsáid ach mar gheall no mar chosc no mar leigheas ar ghalar, déanfar, fé réir chólíona pé coiníollacha is oiriúnach leis na Coimisinéirí Ioncuim d'fhorchur, iad do leigint isteach gan aon diúité d'íoc ortha pe'ca le halt de sna hailt sin no le n-a mhalairt a forchuirtar é.
Saoirse do choimhlintí con ón diúité siamsa.
18.—An 1adh lá de Mhí na Samhna, 1926, agus dá éis, ní déanfar diúité siamsa do réir bhrí alt 1 den Finance (New Duties) Act, 1916, do mhuirearú ná do ghearra ar íocaíochta chun dul isteach chun aon tsiamsa 'na gcuirfar ina luighe ar na Coimisinéirí Ioncuim gur coimhlint no coimhlintí idir coin é go léir.
Biotáille do bhuidéala i stóraisí.
19.—(1) Léireofar alt 68 den Spirits Act, 1880, agus beidh éifeacht aige fé is ndintí an dá fho-alt so a leanas do chur isteach ann fé seach in ionad fo-alt (3) agus fo-alt (7) fé seach atá anois ann, sé sin le rá:—
“(3 If the spirits are for home consumption they must be drawn off into either—
(a) imperial or reputed quart bottles; or
(b) imperial or reputed pint bottles; or
(c) imperial one-half-pint bottles; or
(d) imperial one-quarter-pint bottles; or
(e) imperial one-eighth-pint bottles,
and packed in cases containing either—
(f) one or more dozen imperial or reputed quart bottles; or
(g) two or more dozen imperial or reputed pint bottles; or
(h) thirty-two imperial one-half-pint bottles or any multiple of thirty-two imperial one-half-pint bottles; or
(i) sixty-four imperial one-quarter-pint bottles or any multiple of sixty-four imperial one-quarter-pint bottles; or
(j) one hundred and twenty-eight imperial one-eighth-pint bottles or any multiple of one hundred and twenty-eight imperial one-eighth-pint bottles.
“(7) Spirits so bottled may not be removed for home consumption—
(a) by a distiller who is not licensed as a dealer, in a quantity less than—
(i) five dozen imperial or reputed quart bottles, or
(ii) ten dozen imperial or reputed pint bottles, or
(iii) one hundred and sixty imperial one-half-pint bottles, or
(iv) three hundred and twenty imperial one-quarter-pint bottles, or
(v) six hundred and forty imperial one-eighth-pint bottles;
(b) by any other person in a quantity less than—
(i) one dozen imperial or reputed quart bottles, or
(ii) ten dozen imperial or reputed pint bottles, or
(iii) thirty-two imperial one-half-pint bottles, or
(iv) sixty-four imperial one-quarter-pint bottles, or
(v) one hundred and twenty-eight imperial one-eighth-pint bottles.”
(2) Athghairmtear leis seo alt 3 den Customs and Inland Revenue Act, 1880, agus ina ionad san achtuítear leis seo, i dtaobh biotáille iasachta do buideuladh do réir rialachán na gCoimisinéirí Ioncuim in aon stóras custum no máil—
(a) i mbuidéil cháirt reachtúla no cháirt do réir cháile, no
(b) i mbuidéil phiúint reachtúla no phiúint do réir cháile, no
(c) i mbuidéil leath-phiúint reachtúla, no
(d) i mbuidéil cheathrú piúint reachtúla, no
(e) i mbuidéil ochtú piúint reachtúla,
agus do pacáladh i gcásanna ina bhfuil—
(f) dosaen no níos mó de bhuidéil cháirt reachtúla no cháirt do réir cháile, no
(g) dhá dhosaen no níos mó de bhuidéil phiúint reachtúla no phiúint do réir cháile, no
(h) dhá cheann déag ar fhichid de bhuidéil leath-phiúint reachtúla no aon iolrú ar dhá cheann déag ar fhichid de bhuidéil leath-phiúint reachtúla, no
(i) ceithre cinn is trí fichid de bhuidéil cheathrú piúint reachtúla no aon iolrú ar cheithre cinn is trí fichid de bhuidéil cheathrú piúint reachtúla, no
(j) céad is ocht gcinn fhichead de bhuidéil ochtú piúint reachtúla no aon iolrú ar chéad is ocht gcinn fhichead de bhuidéil ochtú piúint reachtúla,
go bhféadfar í d'iontráil agus d'fhuascailt chun a hólta i Saorstát Éireann agus, ar sheachada na biotáille sin chun a hólta i Saorstát Éireann, muirearófar an ráta so a leanas i dteanta na ndiúitéthe custum agus aon mhuirearacha eile uirthi, sé sin le rá:—
ar gach dosaen de bhuidéil cháirt reachtúla no cháirt do réir cháile no dhá dhosaen de bhuidéil phiúint reachtúla no phiúint do réir cháile no dhá cheann déag ar fhichid de bhuidéil leath-phiúint reachtúla no ceithre cinn is trí fichid de bhuidéil cheathrú piúint reachtúla, no céad is ocht gcinn fhichead de bhuidéil ochtú piúint reachtula - - - - - - - leathreul,
agus tuigfar gur diúité custum no gur diúité máil an ráta san do réir mar a bheidh sé iníoctha ar bhiotáille a seachadadh o stóras custum no o stóras máil.
Diúitéthe méaduithe ar fheithiclí inneallghluaiste.
20.—(1) Na diúitéthe máil is ionmhuirir fé alt 13 den Finance Act, 1920, ar fheithiclí inneall-ghluaiste, muirearófar, gearrfar, agus íocfar iad an 1adh lá d'Eanair, 1927, agus ón lá san amach, do réir na rátaí a luaidhtear sa Tríú Sceideal a ghabhann leis an Acht so in ionad na rátaí a luaidhtear sa Dara Sceideal a ghabhann leis an Finance Act, 1920, adubhradh.
(2) Má íoctar diúité fen alt san 13 den Finance Act, 1920, an 22adh lá de Bhealtaine, 1926, no dá éis sin, agus roimh an 1adh lá d'Eanair, 1927, ar fheithicil den tsaghas a luaidhtear i bhfomhír (a) de mhír 6 den Tríú Sceideal a ghabhann leis an Acht so, muirearófar, gearrfar, agus íocfar an diúité sin do réir an ráta a luaidhtear sa bhfo-mhír sin (agus an luíodú air is dílis don tréimhse dar híocadh an diúité) in ionad an ráta a luaidhtear sa Dara Sceideal a ghabhann leis an Finance Act, 1920, adubhradh
(3) Fo-ailt (2), (3) agus (5) den alt san 13 den Finance Act, 1920, mar a leasuítear agus a hoiriúnuítear é le hachtacháin ina dhiaidh sin, agus fós gach ordú agus rialachán a dineadh fútha san roimhe seo agus a bheidh i bhfeidhm de thurus na huaire, bainfid leis na diúitéthe sin nuair a muirearófar iad do réir na rátaí a luaidhtear sa Tríú Sceideal a ghabhann leis an Acht so chó hiomlán agus bhainid leis na diúitéthe sin nuair a muirearuítear iad do réir na rátaí a luaidhtear sa Dara Sceideal a ghabhann leis an Finance Act, 1920, adubhradh.
(4) Athghairmtear leis seo fo-alt (4) den alt san 13 den Finance Act, 1920, agus ina ionad san achtuítear leis seo ná déanfar aon diúité do mhuirearú ná do ghearra fén alt san 13, mar a leasuítear leis an alt so é—
(a) ar chartacha salachair, ar innill scuabtha, ná ar innill uisce ná húsáidtear ach chun sráideanna agus bóithre puiblí do ghlana, ná
(b) ar leaba-chóistí, ar rollóirí bóthair ná ar innill tóiteán, ná
(c) ar fheithiclí a chimeádann údarás áitiúil agus ná húsáidtear ach chun críche seirbhís bhríogáid tóiteán an údaráis áitiúla san.
(5) An Roads Act, 1920, agus gach ordú a dineadh fé roimhe seo agus a bheidh i bhfeidhm de thurus na huaire, bainfid leis na diúitéthe is ionmhuirir fén alt san 13 den Finance Act, 1920, nuair a muirearófar iad do réir na rátaí a luaidhtear sa Tríú Sceideal a ghabhann leis an Acht so, chó hiomlán agus bhainid leis na diúitéthe sin nuair a muirearuítear iad do réir na rátaí a luaidhtear sa Dara Sceideal a ghabhann leis an Finance Act, 1920, adubhradh, agus maidir le gach tagairt sa Roads Act, 1920, adubhradh, don alt san 13, déanfar, nuair a bhainfe sí leis na diúitéthe sin agus iad á muirearú do réir na rátaí a luaidhtear sa Tríú Sceideal san a ghabhann leis an Acht so, í do léiriú mar thagairt don alt san 13 mar a leasuítear leis an alt so é agus mar a dintar tríd sin é chur i mbaint.
Diúité máil ar cheadúnaisí tiomána gluaisteáin.
21.—(1) An táille cúig scillinge is iníoctha fé fho-alt (2) d'alt 3 den Motor Car Act, 1903, ar thógaint amach ceadúnais tiomána gluaisteáin, ní bheidh sí iníoctha ar aon cheadúnas den tsórt san a tógfar amach an 22adh lá d'Abrán, 1926, no dá éis sin agus in ionad na táille sin muirearófar, gearrfar, agus íocfar diúité máil deich scillinge ar agus ag gach duine a thógfidh amach ceadúnas tiomána gluaisteáin fén alt san 3 an 22adh lá d'Abrán, 1926, no dá éis sin.
(2) Is ar thógaint amach an cheadúnais a muirearófar, a gearrfar, agus a híocfar an diúité sin agus an chomhairle a dheonfidh an ceadúnas isiad a bhaileoidh agus is leo a híocfar é agus íocfidh an chomhairle sin isteach sa Stát-Chiste é do réir pé treoracha a thabharfidh an tAire Airgid dóibh o am go ham.
(3) An 22adh lá d'Abrán, 1926, agus ón lá san amach, beidh ag gach comhairle chontae no chontae-bhuirge agus ag á n-oifigigh, laistigh dá gcontae no dá gcontae-bhuirg féin, chun an diúité a forchuirtar leis an alt so do bhailiú, na comhachta, na dualgaisí, agus na fiachaisí céanna atá ag na Coimisinéirí Ioncuim agus ag á n-oifigigh maidir le diúitéthe máil, agus gach achtachán i dtaobh diúitéthe máil agus i dtaobh pionóisí agus fíneálacha a bhaineann leo, bainfe sé leis an gcás dá réir sin.
Diúité ar cheadúnas geall-ghlacadóra.
22.—Déanfar diúité máil do réir na rátaí seo a leanas do mhuirearú, do ghearra, agus d'íoc as agus ar gach ceadúnas chun gníomhuithe agus chun gnó do dhéanamh mar gheall-ghlacadóir a tabharfar amach fé aon Acht a ritheadh no a rithfar i rith na bliana airgeadais dar tosach an 1adh lá d'Abrán, 1926, sé sin le rá:—
(a) ar cheadúnas ina ndeirtar feidhm do bheith aige ar feadh bliana—deich bpúint,
(b) ar cheadúnas ina ndeirtar feidhm do bheith aige ar feadh aon tréimhse is giorra ná bliain—dhá phunt in aghaidh gach lae den tréimhse sin.
Diúité ar áitreabh cláruithe chun glactha geall.
23.—(1) Muirearófar, gearrfar, agus íocfar diúité máil d'fhiche punt ar chlárú agus fós ar gach athnuachaint ar chlárú aon áitribh in aon chlár d'áitreabhacha a bheidh á choinneáil suas fé aon Acht a ritheadh no a rithfar sa bhliain airgeadais dar tosach an 1adh lá d'Abrán, 1926, chun a shocrú go gclárófar áitreabhacha ina mbíonn gnó glactha gcall ar siúl.
(2) An té a bheidh iontrálta sa chlár san mar dhílseanach ar an áitreabh gurb ionmhuirir an diúité ar a chlárú no ar athnuachaint a chláruithe, is air-sean a muirearófar agus a gearrfar agus isé a íocfidh an diúité a forchuirtar leis an alt so.
Diúité ar gheallta.
24.—(1) Gach geall-ghlacadóir a chuirfidh, a leagfidh no a dhéanfidh ar aon tslí eile aon gheallta an 1adh lá de Mhí na Samhna, 1926, no dá éis sin, muirearófar agus gearrfar air, agus íocfa sé diúité máil (dá ngairmtear an diúité ar gheallta san Acht so) do réir na rátaí a luaidhtear ina dhiaidh seo anso ar mhéid gach gill a dhéanfa sé an 1adh lá san de Mhí na Samhna, 1926, no dá éis sin, sé sin le rá, más rás capall an ní is abhar don gheall agus má dintar an geall le linn rásanna gur ceann acu an rás san agus san áit ina bhfuil na rásanna san ar siúl, no más coimhlint chon no rás no rásanna ina leithéid sin de choimhlint an ní is abhar don gheall agus má dintar an geall le linn na coimhlinte sin no le linn na rásanna gur rás acu an choimhlint sin agus san áit ina bhfuil an choimhlint sin ar siúl, dó go leith per cent. de mhéid an ghill agus, i ngach cás eile, cúig per cent. de mhéid an ghill.
(2) Chun críche an ailt seo isé is méid gill ann ná an tsuim airgid go mbeidh teideal ag an ngeall-ghlacadóir, do réir téarmaí an ghill, chun é fháil, é choinneáil, no é chur i gcreidiúint do féin más i bhfabhar do a críochnófar an ní is abhar don gheall.
(3) Má cuirtar ina luighe ar na Coimisinéirí Ioncuim geall ar ab ionmhuirir an diúité a forchuirtar leis an alt so do bheith tar éis tuitim ar lár ar aon chúis seachas có-aontú na bpáirtithe go raibh sé eatorra, no méid gill ar ab ionmhuirir an diúité a forchuirtar leis an alt so do bheith gan bailiú ag an ngeall-ghlacadóir agus nách dócha go mbaileoidh sé é, féadfidh na Coimisinéirí Ioncuim, fé réir pé coiníollacha is oiriúnach leo d'fhorchur, an diúité do híocadh ar scór an ghill sin d'aisíoc no an diúité is ionmhuirir ar an ngeall san do mhaitheamh (pe'ca aca is gá sa chás).
(4) Gach éinne ná déanfidh no a leigfidh i bhfaillí aon tsuim is iníoctha aige ar scór an diúité a forchuirtar leis an alt so d'íoc 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.
Rialacháin i dtaobh an diúité ar gheallta d'íoc.
25.—(1) Féadfidh na Coimisinéirí Ioncuim rialacháin do dhéanamh chun a chur in áirithe go n-íocfar an diúité ar gheallta agus go generálta chun na forálacha den Acht so a bhaineann leis an diúité sin do chur in éifeacht agus go háirithe—
(a) chun geall-phaideanna cáin-íoctha do sholáthar, d'úsáid, agus do mhaoirseacht agus chun aisíocanna d'íoc ar scór paideanna den tsórt san a fágfar i bpáirt no go hiomlán gan úsáid, agus
(b) chun geall-ticéadaí cáin-íoctha do sholáthar, d'úsáid, agus d'agha-lot agus chun aisíocanna d'íoc ar scór ticéadaí den tsórt san ná húsáidfar, agus
(c) chun socruithe do dhéanamh le geall-ghlacadóirí le n-ar mian an diúité ar gheallta d'íoc do réir chuntaisí a thabharfid uatha agus chun urrús do ghlaca uatha, agus
(d) chun a éileamh ar gheall-ghlacadóirí a gcuid leabhar, cuntaisí, cruthúnachtaí, geall-phaideanna cáin-íoctha, geall-ticéadaí cáin-íoctha, agus scríbhinní eile a bhaineann leis an ngnó glactha geall a bhíonn ar siúl acu do thaisbeáint, agus chun a údarú d'oifigigh chustum agus máil aon scríbhinní den tsórt san do scrúdú agus cóipeanna do dhéanamh díobh no sleachta do thógaint asta, agus
(e) chun maitheamh no aisíoc (pe'ca aca is gá sa chás) sa gheall-diúité do dheona do gheall-ghlacadóirí i gcásanna ina gcuirfar ina luighe ar na Coimisinéirí Ioncuim an t-iomlán no aon chuid den bhfiachas teagmhaiseach do bhí ar gheall-ghlacadóir de dheascaibh gill do chuir no do leag sé no do dhin sé ar aon tslí eile do bheith aistrithe ag an ngeall-ghlacadóir sin chun geall-ghlacadóra eile tré gheall nua do cuireadh, do leagadh, no do dineadh ar aon tslí eile ag an gcéad gheall-ghlacadóir sin leis an dara gheallghlacadóir sin.
(2) Gach éinne a sháróidh no ná cóilíonfidh rialachán a bheidh déanta fén alt so 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.
Comhacht chun dul isteach agus cuardach do scríbhinní.
26.—(1) Féadfidh aon oifigeach custum agus máil aon uair dul isteach in aon áitreabh go ndintar no go gcreideann an t-oifigeach san go ndintar gnó glactha geall ann agus féadfa sé cuardach ann d'aon leabhair, cuntaisí, leitreacha, agus scribhinní eile a gheobhfar ann agus a bhaineann no a chreideann an t-oifigeach san a bhaineann leis an ngnó glactha geall san agus iad d'iniúcha, agus cóipeanna do dhéanamh díobh no sleachta do thógaint asta agus féadfa sé fós a éileamh ar éinne a gheobhfar san áitreabh san gach scríbhinn san áitreabh san i dtaobh an ghnótha san do thaisbeáint.
(2) Gach éinne a chuirfidh i gcoinnibh oifigigh custum agus máil no a bhacfidh no a choiscfidh é agus é ag feidhmiú aon chirt no comhachta a bronntar ar an oifigeach san leis an alt so no a dhiúltóidh, gan leor-leathscéal dleathach, d'aon scríbhinn do thaisbeáint a éileoidh an t-oifigeach san air fén alt so do thaisbeáint, 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.
Diúité ar cheadúnaisí deighleálaithe i ngéim.
27.—(1) Gach éinne a dhéanfidh, fé aon Acht a ritheadh no a rithfar i rith na bliana airgeadais dar tosach an 1adh lá d'Abrán, 1926, ceadúnas do thógaint amach no d'athnuachaint chun deighleáil i ngéim, muirearófar agus gearrfar air agus íocfa sé, ar an ócáid a luaidhtear ina dhiaidh seo anso, diúité máil de thrí púint ar scór gach ceadúnas a tógfar amach no a hathnuafar amhlaidh.
(2) An diúité a forchuirtar leis an alt so ar scór aon cheadúnais den tsórt san roimhráite, is le linn tógaint amach an cheadúnais sin agus fós ar dhéanamh gach athnuachainte ar an gceadúnas san a muirearófar, a gearrfar, agus a híocfar é agus is tré stampaí, ag taisbeáint méid an diúité sin, agus iad múnlaithe ar na ceadúnaisí agus ar na hathnuachaintí sin, a híocfar agus a baileofar é, agus bainfidh an Stamp Duties Management Act, 1891, leis an diúité agus leis na stampaí sin.
(3) Ní bheidh sé dleathach ceadúnas géim-dheighleála do thabhairt amach a dlightear a chur fén diúité a forchuirtar leis an alt so ná fós aon athnuachaint ar aon cheadúnas den tsórt san mara ndintar ná go dtí go ndéanfar an ceadúnas no an athnuachaint sin do stampáil go cuibhe fén alt so in aghaidh an diúité sin agus gach éinne a thabharfidh aon cheadúnas no athnuachaint den tsórt san amach 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.
CUID III.
Diuitethe Bais.
Méadú ar rátaí diúité estáit.
28.—(1) I gcás daoine a éagfidh ar dháta no tar éis dáta rithte an Achta so déanfar, fé réir forálacha an ailt seo, an scála atá leagtha amach sa Cheathrú Sceideal a ghabhann leis an Acht so do chur in ionad an scála atá leagtha amach sa Dara Sceideal a ghabhann leis an Acht Airgid, 1924 (Uimh. 27 de 1924), mar an scála de rátaí diúité estáit.
(2) Má dineadh bona fide, roimh an 21adh lá d'Abrán, 1926, leas-le-teacht do réir bhrí Chuid I. den Finance Act, 1894, in aon mhaoin do dhíol no do chur fé mhorgáiste ar lán-chomaoine in airgead no i luach airgid, ansan ní bheidh iníoctha ar an maoin sin ag an gceannathóir no ag an morgáistí ar theacht i seilbh an leasa dho aon diúité eile ach an diúité do bheadh iníoctha dá mba ná rithfí an tAcht so, agus i gcás morgáiste áireofar mar mhuirear is déanaí ná muirear an mhorgáistí aon diúité is aoirde ná san agus is iníoctha ag an morgáisteoir.
An dáta ar a dtiocfidh comharbas chun crícheanna diúité chomharbais.
29.—Chun crícheanna alt 18 den Finance Act, 1894, agus chun crícheanna alt 58 den Finance (1909-10) Act, 1910, tuigfar comharbas do theacht ar n-a thárla don bhás tré n-a dtáinig an comharba, no éinne ina cheart san no thar a cheann, i dteideal seilbh an chomharbais no i dteideal ioncum no proifit an chomharbais d'fháil.
CUID IV.
Cain Phroifit Chorparaide.
Méadú ar an saoirse o cháin phroifit chorparáide.
30.—(1) Maidir le gach tréimhse chuntasaíochta a thosnuíonn roimh an 1adh lá d'Eanair, 1926, agus a chríochnuíonn an lá san no dá éis, déanfar an provísó a ghabhann le fo-alt (1) d'alt 52 den Finance Act, 1920, do léiriú, agus beidh éifeacht aige, fé is dá ndintí an mhír seo a leanas do chur ann in ionad na míre (a) atá sa phrovísó san anois, sé sin le rá:—
“(a) in the case of every accounting period beginning before and ending on or after the 1st day of January, 1926, the profits arising in the accounting period shall be apportioned between the part of the period which is before that date and the part of the period which is after the 31st day of December, 1925, in proportion to the respective lengths of those parts, and no tax shall be charged on so much of the profits apportioned to the first-mentioned part of the period as bears to one thousand pounds the same proportion as such first-mentioned part of the period bears to twelve months, and no tax shall be charged on so much of the profits apportioned to the second-mentioned part of the period as bears to ten thousand pounds the same proportion as such second-mentioned part of the period bears to twelve months.”
(2) Maidir le gach tréimhse chuntasaíochta a thosnuíonn agus a chríochnuíonn tar éis an 31adh lá de Mhí na Nodlag, 1925, déanfar mír (a) den phrovísó a ghabhann le fo-alt (1) d'alt 52 den Finance Act, 1920, do léiriú, agus beidh éifeacht aige, fé is dá gcuirtí na focail “ten thousand pounds” inti in ionad na bhfocal “five hundred pounds” i ngach áit sa mhír sin ina bhfuil na focail deiridh sin a luaidhtear.
(3) Ní bhainfidh alt 45 den Acht Airgid, 1925 (Uimh. 28 de 1925) le haon tréimhse chuntasaíochta le n-a mbaineann an t-alt so.
Buanú sealadach ar shaoirsí áirithe o cháin phroifit chorparáide.
31.—An tsaoirse o cháin phroifit chorparáide a tugtar leis an bprovísó a ghabhann le fo-alt (2) d'alt 52 den Finance Act, 1920, mar a leasuítear é le halt 56 den Finance Act, 1921, leanfar di ón 31adh lá de Mhí na Nodlag, 1925, go dtí an 31adh lá de Mhí na Nodlag, 1928, agus cuirfar na focail “the thirty-first day of December nineteen hundred and twenty-eight” in ionad na bhfocal “the thirty-first day of December nineteen hundred and twenty-two” in alt 58 den Finance Act, 1921.
CUID V.
Diuite Oll-Shochair.
Teora leis an aimsir chun cáinmheas, etc., do dhéanamh.
32.—(1) Fé réir forálacha na Coda so den Acht so agus d'ainneoin éinní ina choinnibh atá in alt 39 den Finance Act, 1921, ní féadfar aon aisíoc ná ceartú diúité oll-shochair d'fháil ná do dhéanamh agus ní féadfar aon cháinmheas ná cáinmheas breise i gcóir diúité oll-shochair do dhéanamh tar éis an 30adh lá de Mheán Fhomhair, 1926, ach amháin i gcás a tuigfar de bhua na Coda so den Acht so a bheith ina chás nea-shocruithe.
(2) Má sheirbheálann na Coimisinéirí Ioncuim an 30adh lá de Mheán Fhomhair, 1926, no roimhe sin, ar éinne is únaer no ab únaer ar thrádáil no ar ghnó, fógra gur dó leo a fhiachas i ndiúité oll-shochair no a cheart chun aisíoctha no chun ceartuithe maidir le diúité oll-shochair do bheith nea-shocruithe, tuigfar gur cás nea-shocruithe cás an duine sin.
(3) Einne is únaer no ab únaer ar thrádáil no ar ghnó, agus fós a cáinmheasadh i gcóir diúité oll-shochair no atá i dteideal éileamh do dhéanamh ar aisíoc no ar cheartú diúité oll-shochair, má sheirbheálann sé ar na Coimisinéirí Ioncuim, an 30adh lá de Mheán Fhomhair, 1926, no roimhe sin, fógra gur dó leis a fhiachas i ndiúité oll-shochair no a cheart chun aisíoctha no chun ceartuithe den tsórt san roimhráite do bheith nea-shocruithe, tuigfar cás an duine sin do bheith nea-shocruithe.
An bhreith dheiridh ar an gcáinmheas, etc.
33.—(1) Féadfidh na Coimisinéirí Ioncuim aon uair fógra do sheirbheáil, ar éinne 'na dtuigtar a chás do bheith nea-shocruithe, gur dó leo go bhfuil an bhreith dheiridh tabhartha ar gach ceist i dtaobh a fhiachais i ndiúité oll-shochair agus i dtaobh a éilimh ar aisíoc no ar cheartú an diúité sin.
(2) I gcás éinne ar a seirbheálfar fógra fén bhfo-alt san roimhe seo do bheith mí-shásta le tuairim na gCoimisinéirí Ioncuim mar a nochtadh sa bhfógra san í, féadfidh an duine sin athchomharc do dhéanamh chun na gCoimisinéirí Speisialta tré fhógra do sheirbheáil ar na Coimisinéirí Ioncuim laistigh de thríocha lá tar éis seirbheáil an fhógra a céad-luaidhtear.
(3) Na forálacha i dtaobh athchomharc (ar a n-áirítear athchomharc i bhfuirm cás aithriste) atá i gCuid III. den Finance (No. 2) Act, 1915, no in aon achtachán le n-a leasuítear no le n-a leathnuítear an Chuid sin III. no in aon rialacháin a bheidh déanta fén gCuid sin III. no fé aon achtachán den tsórt san roimhráite, bainfid le hathchomhairc fén alt so.
(4) Má seirbheáltar fógra ar éinne fé fho-alt (1) den alt so, ansan, mara ndine sé athchomharc fén alt so, scuirfidh a chás de bheith ina chás nea-shocruithe i gceann tríocha lá o sheirbheáil an fhógra san, agus má dhineann sé athchomharc amhlaidh agus go gcaithfear amach no go nea-lomhálfar an t-athchomharc scuirfidh a chás de bheith ina chás nea-shocruithe díreach nuair a déanfar an caitheamh-amach no an nea-lomháil sin.
Seirbheáil fógraí.
34.—(1) Aon fhógra a húdaruítear do sna Coimisinéirí Ioncuim, leis an gCuid seo den Acht so, a sheirbheáil ar éinne, féadfar é sheachada don duine sin no é sheirbheáil air tríd an bpost.
(2) Aon fhógra a húdaruítear, leis an gCuid seo den Acht so, a sheirbheáil ar na Coimisinéirí Ioncuim, féadfar é sheachada do Rúnaí no do Rúnaí Chonganta na gCoimisinéirí Ioncuim i gCaisleán Bhaile Atha Cliath no é chur chuige tríd an bpost.
Iocaíochtaí as an Stát-Chiste ar mhuinisean.
35.—Bainfidh an Chuid seo den Acht so, agus na hatharuithe is gá déanta uirthi, le híocaíochtaí as an Stát-Chiste ar mhuinisean.
Cosaint ar chalaois, etc., agus do chomhachta atá ann cheana.
36.—(1) D'ainneoin éinní atá sa Chuid seo den Acht so, má chítar do sna Coimisinéirí Ioncuim gur thárla, tré aon chalaois no tré aon fhaillí thoiliúil o éinne is únaer no ab únaer ar thrádáil no ar ghnó a dlightear a chur fé dhiúité oll-shochair, nár cáinmheasadh an diúité sin no gur cáinmheasadh ró-íseal é, féadfidh na Coimisinéirí Ioncuim aon uair cáinmheas no cáinmheas breise do dhéanamh ar an diúité sin agus an diúité is ionmhuirir de bharr an cháinmheasa no an cháinmheasa bhreise sin do bhaint amach, agus éinne ar a ngoillfidh an cáinmheas no an cáinmheas breise sin beidh aige an ceart céanna chun athchomharc do dhéanamh ina choinnibh no ina thaobh do bheadh aige dá mba ná rithfí an tAcht so.
(2) Ní dhéanfidh éinní so Chuid seo den Acht so dochar ná difir d'aon chomhacht a bhí dílsithe sna Coimisinéirí Ioncuim, díreach roimh thosach feidhme na Coda so den Acht so, chun diúité oll-shochair no aon ús is ionmhuirir go dleathach ar aon diúité den tsórt san do bhaint amach.
CUID VI.
Ilghneitheach agus Generalta.
Diúité stampa ar instruimidí a dineadh fé Acht na dTailte Stáit, 1924.
37.—(1) Maidir le hinstruimid a dineadh fé Acht na dTailte Stáit, 1924 (Uimh. 45 de 1924) agus a séaladh le séala oifigiúil an Aire Airgid, ní dlighfar, de bharr an tséalta san amháin, í chur fé aon diúité stampa is aoirde ná dá mb' instruimid í ná beadh ach fé láimh.
(2) Tuigfar an t-alt so do theacht i bhfeidhm an 5adh lá de Lúnasa, 1924, agus éifeacht do bheith aige an lá san agus as san amach.
Saoirsí o dhiúité stampa ar admhála.
38.—(1) Léireofar an Chéad Sceideal a ghabhann leis an Stamp Act, 1891, agus beidh éifeacht aige agus tuigfar go raibh éifeacht riamh aige fé is dá gcuirtí na saoirsí seo a leanas isteach ann fén teideal “Receipt given for, or upon the payment of, money amounting to £2 or upwards” i dteanta na saoirsí atá ann no a cuireadh leis roimhe seo fén teideal san, sé sin le rá:—
“(16) As from the commencement of Part II of the Courts of Justice Act, 1924 (No. 10 of 1924), receipt given by an officer of the Circuit Court for money received by him from a party to any proceedings in that Court”;
“(17) As from the commencement of Part III of the Courts of Justice Act, 1924 (No. 10 of 1924), receipt given by an officer of the District Court for money received by him from a party to any proceedings in that Court or in respect of a fine.”
(2) Léireofar an Chéad Sceideal a ghabhann leis an Stamp Act, 1891, agus beidh éifeacht aige fé is dá gcuirtí an tsaoirse seo a leanas isteach ann fén teideal “Receipt given for, or upon the payment of, money amounting to £2 or upwards” i dteanta na saoirsí atá ann no a cuireadh leis roimhe seo no anso roimhe seo fén teideal san, sé sin le rá:—
“(18) Receipt given for any payment of money which is less than three pounds and is made either to or for the benefit of an officer-holder or employee for or on account of salary, wages, remuneration, or other like payment in respect of his office or employment or to or for the benefit of any person for or on account of any pension, superannuation allowance, compassionate allowance, or other like allowance.”
Fianaise in imeachta chun cáin no diúité do bhaint amach.
39.—(1) In aon imeachta sa Chúirt Chuarda no sa Chúirt Dúithche chun no i dtaobh aon cháin no diúité fé chúram agus fé bhainistí na gCoimisinéirí Ioncuim do bhaint amach, aon mhionnscríbhinn a déanfar go cuibhe ag oifigeach do sna Coimisinéirí Ioncuim (le n-a n-áirítear bailitheoir cánach ioncuim maidir leis na nithe a luaidhtear i míreanna (c) agus (d) anso ina dhiaidh seo) ag dearbhú éinní acu so a leanas, sé sin le rá:—
(a) gur dineadh cáinmheas na cánach no an diúité sin go cuibhe,
(b) gur cáinmheas ná fuil dul thairis feasta an cáinmheas san,
(c) go bhfuil an cháin no an diúité sin no aon chuid áirithe dhe dlite agus gan íoc,
(d) gun héilíodh go cuibhe go n-íocfí an cháin no an diúité sin,
beidh sí ina fianaise ar na nithe a dearbhuíodh amhlaidh go dtí go gcruthófar a mhalairt.
(2) Más rud é, in aon imeachta den tsórt san, go gcuirfar mionn-scríbhinn den tsórt san roimhráite i bhfianaise agus ná cuirfidh an cosantóir no an freagróir in imreasán na ráitisí a bheidh inti, ní gá don oifigeach do dhin an mhionn-scríbhinn sin teacht i láthair ná fianaise viva voce do thabhairt uaidh le linn éisteacht na n-imeacht ná ní gá aon chlár, trodán, leabhar cáinmheasa, ná breacachán eile i dtaobh na cánach no an diúité sin do thaisbeáint ná do chur i bhfianaise le linn na héisteachta san.
(3) Más rud é, in aon imeachta den tsórt san, go gcuirfar mionn-scríbhinn den tsórt san roimhráite i bhfianaise agus go gcuirfidh an cosantóir no an freagróir in imreasán aon ráiteas a bheidh inti, déanfidh an breitheamh, ar pé téarmaí i dtaobh costaisí is dó leis is ceart, caoi réasúnta do thabhairt, tré chur na héisteachta ar athló no ar shlí éigin eile, chun an t-oifigeach do dhin an mhionn-scríbhinn sin do theacht i láthair agus fianaise vive voce do thabhairt uaidh sna himeachta san agus chun go ndéanfí aon bhreacachán den tsórt san roimhráite do thabhairt i láthair agus do chur i bhfianaise sna himeachta san.
Forálacha i dtaobh na bliana airgeadais 1922-23.
40.—(1) Chun deire do chur le hamhraistí faisnéistear agus achtuítear leis seo gur glacadh leis an Finance Act, 1922 (lasmuich de pé méid de Chuid II. dhe a bhaineann le diúité tighe áitithe, den phrovísó a ghabhann le fo-alt (3) d'alt 16, d'ailt 32 agus 33, agus de Chuid IV. de) agus gur cuireadh i bhfeidhm i Saorstát Éireann dá réir sin é.
(2) Gach éinne d'íoc sa Bhreatain Mhóir no i dTuaisceart Éireann aon tsuim ar scór aon diúité stampa dob ionmhuirir i rith no in aghaidh na bliana airgeadais dar tosach an 1adh lá d'Abrán, 1922, no ar scór diúité estáit dob ionmhuirir ar fháil bháis do dhuine d'éag tar éis an 31adh lá de Mhárta, 1922, agus roimh an 1adh lá d'Abrán, 1923, beith teideal aige chun creidiúna sa tsuim do híocadh amhlaidh nuair a bheidh sé ag áireamh an fhiachais atá air i Saorstát Éireann ar scór an diúité chéanna i leith na hinstruimide, na maoine, no an tuitim-amach chéanna.
(3) San alt so foluíonn an focal “Saorstát Éireann” líomatáiste údaráis an Rialtais Shealadaigh do cuireadh ar bun fé Airtiogal 17 de Chonnra 1921.
Fíneála maidir le gadhardhiúité do bhaint amach.
41.—(1) Ní bhainfidh fo-alt (1) d'alt 21 den Inland Revenue Regulation Act, 1890, leis na fíneála a forchuirtar leis an Acht Airgid, 1925 (Uimh. 28 de 1925) maidir le gadhar-dhiúité, agus ina ionad san achtuítear leis seo go bhféadfar imeachta do chur ar aghaidh ar agra an Phríomh-Atúrnae no ar agra oifigeach custum agus máil no ar agra ball den Ghárda Síochána chun aon fhíneáil den tsórt san do bhaint amach agus nách gá an scéala le n-a dtionscnófar na himeachta san do bheith i scríbhinn ná fé mhionn.
(2) In aon imeachta chun fíneáil do bhaint amach a cuireadh ar éinne fén Acht Airgid, 1925, maidir le gadhar-dhiúité, féadfidh an chúirt 'na gcuirfar na himeachta san ar siúl ina láthair an fhíneáil sin do laghdú go dtí pé méid (nách lú ná an ceathrú cuid den bhfíneáil sin) is dó leis an gcúirt sin is ceart, agus san gan dochar do chomhachta na gCoimisinéirí Ioncuim agus an Aire Airgid fé seach fé alt 35 den Inland Revenue Regulation Act, 1890.
Cúram agus bainistí cánacha agus diúitéthe.
42.—(1) 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 agus an diúité ar cheadúnaisí tiomána gluaisteáin.
(2) Cuirtar fé chúram agus fé bhainistí na gCoimisinéirí Ioncuim leis seo gach cáin agus diúité a forchuirtar no a buanuítear leis an Acht Airgid, 1925 (Uimh. 28 de 1925) agus tuigfar chun gach críche iad do bheith fén gcúram agus fén mbainistí sin o thosach feidhme an Achta san.
Gearr-theideal, léiriú agus tosach feidhme.
43.—(1) Féadfar an tAcht Airgid, 1926; do ghairm den Acht so.
(2) Léireofar Cuid I. den Acht so i dteanta na nAchtanna Cánach Ioncuim agus léireofar Cuid II. den Acht so, sa mhéid go mbaineann sí le diúitéthe custum, i dteanta na nAchtanna Custum agus, sa mhéid go mbaineann sí le diúitéthe máil léireofar í i dteanta na Reachtanna Briotáineacha agus na nAchtanna den Oireachtas a bhaineann leis na diúitéthe máil agus le bainistí na ndiúitéthe sin.
(3) Ach amháin mar a foráltar go soiléir a mhalairt, tuigfar oiread den Acht so agus bhaineann le cáin ioncuim no le barracháin do theacht i bhfeidhm an 6adh lá d'Abrán, 1926, agus ragha sé in éifeacht an lá san agus ón lá san amach.
CEAD SCEIDEAL.
CUID I.
Có-aontú idir an Rialtas Briotáineach agus Rialtas Shaorstáit Éireann i dtaobh Cánach Ioncuim Dúbalta.
The British Government and the Government of the Irish Free State, being desirous of concluding an Agreement for the reciprocal exemption from income tax and super-tax of persons who are resident in Great Britain (including Northern Ireland) or in the Irish Free State but are not resident in both countries and for the reciprocal granting of relief from double taxation in respect of income tax (including super-tax) to persons who are resident in both countries, and being desirous of making such supplemental, consequential and incidental provisions as appear necessary or proper for the purposes of such Agreement, have agreed as follows:—
1. (a) Any person who proves to the satisfaction of the Commissioners of Inland Revenue that for any year he is resident in the Irish Free State and is not resident in Great Britain or Northern Ireland shall be entitled to exemption from British income tax for that year in respect of all property situate and all profits or gains arising in Great Britain or Northern Ireland and to exemption from British super-tax for that year.
(b) Any person who proves to the satisfaction of the Revenue Commissioners that for any year he is resident in Great Britain or Northern Ireland and is not resident in the Irish Free State shall be entitled to exemption from Irish Free State income tax for that year in respect of all property situate and all profits or gains arising in the Irish Free State, and to exemption from Irish Free State super-tax for that year.
(c) Exemption under this Article may be given either by discharge or by repayment of tax, or otherwise, as the case may require.
2. Relief from double taxation in respect of income tax (including super-tax) in the case of any person who is resident both in Great Britain or Northern Ireland and in the Irish Free State shall be allowed from British income tax and Irish Free State income tax respectively in accordance with and under the provisions of section 27 of the Finance Act, 1920, provided, however, that—
(a) the rate of relief to be allowed from British income tax shall be one-half of that person's appropriate rate of British tax or one-half of his appropriate rate of Irish Free State tax, whichever is the lower,
(b) the rate of relief to be allowed from Irish Free State income tax shall be one-half of that person's appropriate rate of British tax or one-half of his appropriate rate of Irish Free State tax, whichever is the lower,
(c) for the purpose of determining that person's appropriate rate of British tax, the rate of British income tax shall be ascertained by dividing by the amount of his total income from all sources as estimated for income tax purposes the amount of tax payable by him on that income before deduction of any relief granted in respect of life assurance premiums or any relief granted under the provisions of the said section 27 as amended by this Article, and the rate of British super-tax shall be ascertained by dividing the amount of the super-tax payable by that person by the amount of his total income from all sources as estimated for super-tax purposes,
(d) for the purpose of determining that person's appropriate rate of Irish Free State tax, the rate of Irish Free State income tax shall be ascertained by dividing by the amount of his total income from all sources as estimated for income tax purposes the amount of tax payable by him on that income before deduction of any relief granted in respect of life assurance premiums or any relief granted under the provisions of the said section 27 as amended by this Article, and the rate of Irish Free State super-tax shall be ascertained by dividing the amount of the super-tax payable by that person by the amount of his total income from all sources as estimated for super-tax purposes.
3. (a) Any person who is entitled to exemption from British income tax by virtue of Article 1 (a) of this Agreement in respect of property situate and profits or gains arising in Great Britain or Northern Ireland shall, if and so far as the Oireachtas of the Irish Free State so provides, and subject to any exemption or relief to which he may be entitled under the laws in force in the Irish Free State, be chargeable to Irish Free State income tax in respect of such property, profits or gains.
(b) Any person who is entitled to exemption from Irish Free State income tax by virtue of Article 1 (b) of this Agreement in respect of property situate and profits or gains arising in the Irish Free State shall, if and so far as the British Parliament so provides, and subject to any exemption or relief to which he may be entitled under the laws in force in Great Britain and Northern Ireland, be chargeable to British income tax in respect of such property, profits or gains.
(c) Any person who is entitled to relief by virtue of Article 2 of this Agreement shall, subject to such relief, be chargeable, if and so far as the British Parliament so provides, to British income tax in respect of property situate and profits or gains arising in the Irish Free State in like manner in all respects as if he were resident in Great Britain or Northern Ireland but not resident in the Irish Free State and shall, subject to such relief as aforesaid, be chargeable, if and so far as the Oireachtas of the Irish Free State so provides, to Irish Free State income tax in respect of property situate and profits or gains arising in Great Britain or Northern Ireland in like manner in all respects as if he were resident in the Irish Free State but not resident in Great Britain or Northern Ireland.
4. For the purposes of this Agreement a company, whether incorporated by or under the laws of Great Britain or of Northern Ireland or of the Irish Free State or otherwise, shall be deemed to be resident in that country only in which its business is managed and controlled.
5. The Commissioners of Inland Revenue and the Revenue Commissioners may from time to time make arrangements generally for carrying out this Agreement and may in particular make such arrangements as may be practicable to avoid the collection of both British and Irish Free State income tax on the same income without allowance for any relief due under this Agreement, and the Commissioners of Inland Revenue and the Revenue Commissioners may make such regulations as they respectively think fit for carrying out such arrangements.
6. The obligation as to secrecy imposed by any enactment with regard to income tax shall not prevent the disclosure by any authorised officer of the British Government to any authorised officer of the Government of the Irish Free State or by any authorised officer of the Government of the Irish Free State to any authorised officer of the British Government of such facts as may be necessary to enable full effect to be given to this Agreement.
7. Any question that may arise between the parties to this Agreement as to the interpretation of this Agreement or as to any matter arising out of or incidental to the Agreement shall be determined by such tribunal as may be agreed between them, and the determination of such tribunal shall, as between them, be final.
8. This Agreement shall be subject to confirmation by the British Parliament and by the Oireachtas of the Irish Free State and shall have effect only if and so long as legislation confirming the Agreement is in force both in Great Britain and Northern Ireland and in the Irish Free State.
Dated this 14th day of April, 1926. | |
(Signed) | (Signed) |
WINSTON S. CHURCHILL, | EARNAN DE BLAGHD, |
Chancellor of the Exchequer. | Minister for Finance, |
Saorstát Éireann. |
CUID II.
Atharuithe ar na hAchtanna Cánach Ioncuim maidir le daoine a chomhnuíonn i Saorstát Éireann pe'ca chomhnuíd sa Bhreatain
Mhóir no i dTuaisceart Éireann, leis, no ná comhnuíd.
1. Maidir le maoin atá suidhte agus le proifit no le sochar ag eirghe sa Bhreatain Mhóir no i dTuaisceart Éireann.
(1) Na Rialacha a bhaineann le Cás IV. de Sceideal D den Income Tax Act, 1918, beidh éifeacht acu fé is dá mbeadh Riail 2 dhíobh leigthe ar lár, agus na Rialacha a bhaineann le Cás V. de Sceideal D den Income Tax Act, 1918, beidh éifeacht acu fé is dá mbeadh Riail 3 dhíobh leigthe ar lár:
(2) Cuirfar na focail “arising in the year of assessment” in ionad na bhfocal “on an average of the three preceding years, as directed in Case I.” i Riail 1 de sna Rialacha a bhaineann le Cás V. de Sceideal D den Income Tax Act, 1918.
(3) Cuirfar an Riail seo a leanas in ionad Riail 2 de sna Rialacha a bhaineann le Cás V. de Sceideal D den Income Tax Act, 1918:—
The tax in respect of income arising from possessions in Great Britain or Northern Ireland, other than stocks, shares, or rents, shall be computed either on the full amount thereof arising in the year of assessment or on the full amount thereof on an average of such period as the case may require and as may be directed by the Special Commissioners, so that according to the nature of the income the tax may be computed on the same basis as that on which it would have been computed if the income had arisen in Saorstát Éireann, and subject in either case 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 Éireann and the provisions of the Income Tax Acts (including those relating to the delivery of statements) shall apply accordingly; and the person chargeable and assessable shall be entitled to the same allowances, deductions, and reliefs as if the income had arisen in Saorstát Éireann:
Provided that, in the case of lands, tenements, hereditaments, or heritages in Great Britain or Northern Ireland in the occupation of a person resident in Saorstát Éireann which, had they been situate in Saorstát Éireann would have been chargeable to tax according to section 187 of the Income Tax Act, 1918, as amended by section 5 of the Finance Act, 1923 (No. 21 of 1923) in respect of the property therein and the occupation thereof on an annual value estimated otherwise than in relation to profits, tax shall be charged under this Rule and the income arising therefrom shall be taken to be an amount (subject to deduction as aforesaid) determined as follows, that is to say:—
(a) where the tax would in the circumstances aforesaid have been chargeable under Schedule A, the amount shall be taken to be the annual value as reduced for the purposes of collection of the lands, tenements, hereditaments, or heritages, as ascertained for the year of assessment for the purposes of the charge to income tax under Schedule A in Great Britain or Northern Ireland, as the case may be, and
(b) where the tax in the circumstances aforesaid would have been chargeable under Schedule B, the amount shall be taken to be the assessable value of the lands, tenements, hereditaments, or heritages as ascertained for the year of assessment for the purposes of the charge to income tax under Schedule B in Great Britain or Northern Ireland, as the case may be.
(4) D'ainneoin éinní atá i Riail 5 (1) de sna Rialacha a bhaineann le Cásanna I. agus II. de Sceideal D den Income Tax Act, 1918, nuair a beifear ag meas méid na proifite no an tsochair bhliantúla a thagann no a fhásann as aon chéird, gairm, no slí bheatha lomhálfar mar gheall ar thailte, tionóntacháin, ionoighreachtaí, oighreachtaí, no áitreabhacha eile atá sa Bhreatain Mhóir no i dTuaisceart Éireann agus a húsáidtear i bpáirt no go hiomlán chun críche na céirde, na gairme, no na slí beatha san, lascaine is có-mhéid leis an méid ar ar muirearuíodh cáin fé Chás V de Sceideal D den Income Tax Act, 1918, de bhua na fo-mhíre sin roimhe seo maidir leis an ioncum a thagann as na tailte, na tionóntacháin, na hionoighreachtaí, na hoighreachtaí no na háitreabhacha eile sin no as an bpáirt a húsáidtear amhlaidh.
2. Sa mhíniú ar “foreign life assurance fund” in alt 237 den Income Tax Act, 1918, ciallóidh an focal “United Kingdom” an Bhreatain Mhór agus Éire.
3. Scuirfidh alt 2 den Acht Airgid, 1925 (alt le n-a ndeontar saoirse do dhéarcaisí sa Bhreatain Mhóir no i dTuaisceart Éireann) d'éifeacht do bheith aige.
4. (1) Aon éileamh ar shaoirse o cháin ioncuim no o bharracháin ar an scór gur sa Bhreatain Mhóir no i dTuaisceart Éireann a chomhnuíonn an t-éilitheoir agus ná fuil comhnaí air i Saorstát Éireann is ar na Coimisinéirí Ioncuim agus i pé fuirm a ordóidh siad-san a déanfar é, agus nuair a cruthófar na dátáin chun a sástachta lomhálfidh na Coimisinéirí sin an t-éileamh dá réir sin:
Ach bainfidh alt 17 den Income Tax Act, 1918, le héilitheoir na saoirse sin fé mar a bhaineann sé le héilitheoir faoisimh.
(2) Einne ar a ngoillfidh breith na gCoimisinéirí Ioncuim ar éileamh a dhin sé mar adubhradh, féadfa sé, tré fhógra i scríbhinn sa chéill sin a tabharfar do sna Coimisinéirí Ioncuim laistigh de lá is fiche ón dáta ar a dtabharfar fógra na breithe dho, a iarraidh go ndéanfadh na Coimisinéirí Speisialta a éileamh d'éisteacht agus breith do thabhairt air.
(3) Má dintar aon iarratas den tsórt san roimhráite, éistfidh na Coimisinéirí Speisialta an t-éileamh agus tabharfid breith air fé mar a dhéanfidís san le hathchomharc a déanfí chucha i gcoinnibh cáinmheasa, agus na forálacha uile de sna hAchtanna Cánach Ioncuim a bhaineann le hathchomharc den tsórt san (ar a n-áirítear na forálacha a bhaineann le cás d'aithris chun barúil na hArd-Chúirte d'fháil ar phuínte dlí ach gan forálacha alt 196 den Income Tax Act, 1918, d'áireamh) bainfid leis an gcás dá réir sin tar éis aon atharuithe is gá do bheith déanta ortha.
DARA SCEIDEAL.
CUID I.
Diúitéthe Custum Breise ar Bhiotáille Neamh-Aibidh.
Tuairisc na Biotáille. | Mara raibh an Bhiotáille i stóras no má bhí sí i stóras ar feadh tréimhse ba ghiorra ná cúig bliana. | |
s. | d. | |
Ar gach galún de bhiotáille d'aon tsaghas, agus é d'áireamh ina riocht ghlan, ach amháin biotáille chumhruithe ... ... ... ... ... | 2 | 6 |
Ar gach galún de liqueurí, d'íocshláinte, de mheascáin agus d'ullamhóidí eile i hiontrálfar i slí is go dtaisbeánfar ná fuil an neart le tástáil ... ... ... ... | 3 | 4 |
Ar gach galún de bhiotáille chumhruithe ... ... ... ... ... | 4 | 0 |
CUID II.
Diúitéthe Máil Breise ar Bhiotáille Neamh-Aibidh.
Tuairisc na Biotáille. | Mara raibh an Bhiotáille i stóras no má bhí sí i stóras ar feadh tréimhse ba ghiorra ná cúig bliana. | |
s. | d. | |
Ar gach galún biotáille agus é d'áireamh ina riocht ghlan ... | 2 | 6 |
Agus níos lú dá réir sin ar aon chaindíocht is lú ná san. | ||
TRIU SCEIDEAL.
Diúitéthe Máil ar Fheithiclí Inneall-Ghluaiste a hUsáidtear ar Bhóithre Puiblí.
Tuairisc na Feithicle. | Ráta an Diúité. | |
1. Rothair (ar a n-áirítear scúitéirí mótair agus rothair go bhfuil gléas ceangailte dhíobh chun iad do thiomáint le hinneall-chomhacht) agus gan iad thar 8 gcéad ar meáchaint gan ualach ortha:— | ||
Rothair: | ||
Ná fuil thar 200 lb. ar meáchaint gan ualach ortha ... ... ... ... ... ... | £1 | 10s. |
Atá thar 200 lb. ar meáchaint gan ualach ortha ... ... ... ... ... ... | £3 | |
Rothair, má úsáidtear iad chun leantóir no taobh-charr do tharrac, suim bhreise de £1. | ||
Rothair thréanacha ... ... ... ... | £4 | |
2. Feithiclí (ar a n-áirítear rothair go bhfuil gléas ceangailte dhíobh chun iad do thiomáint le hinneall-chomhacht) agus gan iad thar 5 céad ar meáchaint gan ualach ortha, cinn atá ceaptha agus a húsáidtear chun breoiteacháin d'iompar ... ... ... ... ... | 5s. | |
3. Feithiclí atá ina gcaráistí ar tuarastal mar a mínítear san in alt 4 den Customs and Inland Revenue Act, 1888:— | ||
Tramanna ... ... ... ... ... | 15s. | |
Feithiclí eile: | ||
Ina bhfuil slí shuidhte do bhreis is seisear ach gan dul thar 14 dhuine ... ... ... | £28 | |
Ina bhfuil slí shuidhte do bhreis is 14 dhuine ach gan dul thar 20 duine ... ... ... | £40 | |
Ina bhfuil slí shuidhte do bhreis is 20 duine ach gan dul thar 26 dhuine ... ... ... | £52 | |
Ina bhfuil slí shuidhte do bhreis is 26 dhuine ach gan dul thar 32 dhuine ... ... ... | £64 | |
Ina bhfuil slí shuidhte do bhreis is 32 dhuine | £2 | an suíochán. |
Sa mhír seo ní fholuíonn líon na ndaoine no na luaidhtear an tiománaí no a shuíochán. | suíochán a | |
4. Feithiclí de sna saghsanna so a leanas ná húsáidtear ach amháin le linn trádála, no i dtalmhaíocht (sé sin le rá):— | ||
Innill treabhtha ghluaiste, tarraicirí, tarraicirí talmhaíochta, agus innill eile talmhaíochta, nách innill ná tarraicirí a húsáidtear chun aon rudaí do tharrac ar bhóithre ach a bhfearaistí riachtanacha féin, gléasanna buailte, úirlisí feirmeoireachta, no soláthairtí d'abhar teine no d'uisce is gá i gcóir na feithicle no i gcóir crícheanna talmhaíochta | 5s. | |
Ród-innill ghluaiste agus innill talmhaíochta, nách innill den tsórt ar a bhfuil diúité 5s. ionmhuirearuithe no ná húsáidtear ach amháin chun rudaí do tharrac in obair a bhaineann le talmhaíocht— | ||
Ná fuil thar 8 dtonna ar meáchaint gan ualach ortha ... ... ... ... | £25 | |
Atá thar 8 dtonna gan bheith thar 12 thonna ar meáchaint gan ualach ortha | £28 | |
Atá thar 12 thonna ar meáchaint gan ualach ortha ... ... ... ... | £30 | |
Tarraicirí, tarraicirí talmhaíochta, agus innill talmhaíochta, nách tarraicirí ná innill den tsórt ar a bhfuil diúité 5s. ionmhuirearuithe, cinn ná húsáidtear ach amháin chun rudaí do tharrac in obair a bhaineann le talmhaíocht— | ||
Ná fuil thar 5 thonna ar meáchaint gan ualach ortha ... ... ... ... ... ... | £6 | |
Atá thar 5 thonna ar meáchaint gan ualach ortha ... ... ... ... ... ... | £10 | |
Tarraicirí d'aon tsaghas eile ... ... ... | £21 | |
5. Feithiclí (ar a n-áirítear rothair thréanacha atá thar 8 gcéad ar meáchaint gan ualach ortha) a dineadh no atá ceaptha chun iad d'úsáid agus ná húsáidtear ach amháin chun earraí do bhreith o áit go háit le linn trádála:— | ||
Más feithiclí iad a tiomáintear le leictreachas agus ná fuil thar 25 chéad ar meáchaint gan ualach ortha ... ... ... ... ... | £6 | |
Más feithiclí eile iad seachas an sórt san roimhráite a tiomáintear le leictreachas— | ||
Ná fuil thar 12 chéad ar meáchaint gan ualach ortha ... ... ... ... ... ... | £10 | |
Atá thar 12 chéad gan bheith thar tonna ar meáchaint gan ualach ortha ... ... ... | £16 | |
Atá thar tonna gan bheith thar 2 thonna ar meáchaint gan ualach ortha ... ... ... | £30 | |
Atá thar 2 thonna gan bheith thar 3 thonna ar meáchaint gan ualach ortha ... ... ... | £45 | |
Atá thar 3 thonna gan bheith thar 4 thonna ar meáchaint gan ualach ortha ... ... ... | £60 | |
Atá thar 4 thonna gan bheith thar 5 thonna ar meáchaint gan ualach ortha ... ... ... | £75 | |
Atá thar 5 thonna gan bheith thar 6 thonna ar meáchaint gan ualach ortha ... ... | £90 | |
Atá thar 6 thonna ar meáchaint gan ualach ortha ... ... ... ... ... ... | £105 | |
Diúité breise ortha in aon chás má úsáidtear iad chun leantóir do tharrac ... ... | £12 | |
6. Feithiclí nách feithiclí a cuirtear fé dhiúité fé sna forálacha san roimhe seo den Sceideal so:— | ||
(a) aon fheithicil 'na gcuirfar ina luighe ina thaobh ar an Aire Rialtais Áitiúla agus Sláinte Puiblí maidir le seachtó a cúig per cent. de chostas déanta na feithicle no a hinnill gur obráidí déantóireachta a dineadh ortha no mar gheall ortha i Saorstát Éireann fé ndeár é ... ... ... | £10 | |
(b) aon fheithicil atá cláruithe agus ceadúnaithe i Saorstát Éireann de thurus na huaire mar charáiste ar tuarastal do réir bhrí alt 4 den Customs and Inland Revenue Act, 1888, agus a bhí cláruithe amhlaidh an 21adh lá d'Abrán, 1926, agus ina bhfuil inneall ar aon áireamhacht agus ar aon phátrún le haon tsaghas innill atá i dteideal sochar na míre (a) sin roimhe seo de thurus na huaire ... ... ... ... ... | £12 | |
(c) feithiclí eile le n-a mbaineann an mhír seo— | ||
feithiclí ná fuil thar 8 n-each-neart acu no a tiomáintear le leictreachas ... | £8 | |
feithiclí atá thar 8 n-each-neart ... ... | £1 | in |
aghaidh gach aontáin no cuid d'aontán eachnirt. | ||
I gcás aon fheithicle le n-a mbaineann an mhír seo agus atá ina caráiste ar tuarastal mar a mínítear san in alt 4 den Customs and Inland Revenue Act, 1888, agus ag á bhfuil níos mó ná fiche each-neart, ní muirearófar ná ní gearrfar aon diúité in aghaidh na breise atá ag an each-neart ar fhiche each-neart.
Má chuireann éinne ina luighe ar an Aire Rialtais Áitiúla agus Sláinte Puiblí gur íoc sé ar aon fheithicil le n-a mbaineann an mhír seo an diúité ab ionmhuirearuithe uirthi fén mír seo agus gur dineadh inneall na feithicle roimh an 1adh lá d'Eanair, 1913, beidh teideal aige chun aisíoc d'fháil i gcúig is fiche per cent. den diúité do híocadh amhlaidh.
Má chuireann éinne ina luighe ar an Aire Rialtais Áitiúla agus Sláinte Puiblí gur íoc sé ar aon fheithicil le n-a mbaineann an mhír seo an diúité ab ionmhuirearuithe uirthi fén mír seo in aghaidh aon tréimhse a thosnuíonn an 1adh lá d'Eanair, 1927, no ina dhiaidh sin, agus go raibh an fheithicil ina caráiste ar tuarastal, mar a mínítear san in alt 4 den Customs and Inland Revenue Act, 1888, ar feadh iomlán na tréimhse gur ina haghaidh do híocadh an diúité sin, agus go raibh taxi-mhéadar feistithe uirthi agus go raibh sí á tiomáint ar tuarastal go dleathach ar na sráideanna no ar na bóithre puiblí mar fheithicil fén bhfeisteas san, ansan, más in aghaidh tréimhse bliana do híocadh an diúité sin, beidh teideal aige chun aisíoca sa bhreis (má b'ann di) a bhí ag an diúité do híocadh amhlaidh ar dhá phunt déag no, más in aghaidh tréimhse ba ghiorra ná bliain do híocadh an diúité sin beidh teideal aige chun aisíoca sa bhreis (má b'ann di) a bhí ag an diúité do híocadh amhlaidh ar an gcion de dhá phunt déag is cóir don tréimhse sin.
CEATHRU SCEIDEAL.
Scála de Rátaí Diúité Estáit.
Luach Colna an Estáit. | Ráta diúité per cent. | |||
£ | £ | |||
Thar | 100 | gan bheith thar | 500 | 1 |
,, | 500 | ,, ,, ,, | 1,000 | 2 |
,, | 1,000 | ,, ,, ,, | 5,000 | 3 |
,, | 5,000 | ,, ,, ,, | 10,000 | 4 |
,, | 10,000 | ,, ,, ,, | 12,500 | 5 |
,, | 12,500 | ,, ,, ,, | 15,000 | 6 |
,, | 15,000 | ,, ,, ,, | 18,000 | 7 |
,, | 18,000 | ,, ,, ,, | 21,000 | 8 |
,, | 21,000 | ,, ,, ,, | 25,000 | 9 |
,, | 25,000 | ,, ,, ,, | 30,000 | 10 |
,, | 30,000 | ,, ,, ,, | 35,000 | 11 |
,, | 35,000 | ,, ,, ,, | 40,000 | 12 |
,, | 40,000 | ,, ,, ,, | 45,000 | 13 |
,, | 45,000 | ,, ,, ,, | 50,000 | 14 |
,, | 50,000 | ,, ,, ,, | 55,000 | 15 |
,, | 55,000 | ,, ,, ,, | 65,000 | 16 |
,, | 65,000 | ,, ,, ,, | 75,000 | 17 |
,, | 75,000 | ,, ,, ,, | 85,000 | 18 |
,, | 85,000 | ,, ,, ,, | 100,000 | 19 |
,, | 100,000 | ,, ,, ,, | 120,000 | 20 |
,, | 120,000 | ,, ,, ,, | 140,000 | 21 |
,, | 140,000 | ,, ,, ,, | 170,000 | 22 |
,, | 170,000 | ,, ,, ,, | 200,000 | 23 |
,, | 200,000 | ,, ,, ,, | 250,000 | 24 |
,, | 250,000 | ,, ,, ,, | 325,000 | 25 |
,, | 325,000 | ,, ,, ,, | 400,000 | 26 |
,, | 400,000 | -- | 27 | |
Number 35 of 1926.
FINANCE ACT, 1926.
ARRANGEMENT OF SECTIONS
Income Tax
Section | |
Amendment of adaptations of enactments relating to Dominion income tax. | |
Customs and Excise
Exemption of greyhound coursing matches from entertainments duty. | |
Death Duties
Date on which succession arises for succession duty purposes. |
Corporation Profits Tax
Temporary continuance of certain exemptions from corporation profits tax. |
Excess Profits Duty
Miscellaneous and General
PART I.
Agreement between the British Government and the Government of the Irish Free State in respect of Double Income Tax.
PART II.
Modifications of Income Tax Acts in Relation to Persons Resident in Saorstát Eireann whether or not also Resident in Great Britain or Northern Ireland.
PART I.
Additional Customs Duties in Respect of Immature Spirits.
PART II.
Additional Excise Duties in Respect of Immature Spirits.
Excise Duties on Mechanically-propelled Vehicles used on Public Roads.
Scale of Rates of Estate Duty.
Acts Referred to | |
No. 21 of 1923 | |
No. 27 of 1924 | |
No. 28 of 1925 | |
No. 45 of 1924 | |
No. 10 of 1924 | |
Number 35 of 1926.
FINANCE ACT, 1926.
PART I.
Income Tax.
Income tax and super-tax for 1926-27.
1.—(1) Income tax shall be charged for the year beginning on the 6th day of April, 1926, at the rate of four shillings in the pound.
(2) Super-tax shall be charged for the year beginning on the 6th day of April, 1926, at the following rates:—
In respect of the first two thousand pounds of the income | Nil |
In respect of the excess over two thousand pounds— | |
For every pound of the first five hundred pounds of the excess | Ninepence |
For every pound of the next five hundred pounds of the excess | One shilling |
For every pound of the next one thousand pounds of the excess | One shilling and sixpence |
For every pound of the next one thousand pounds of the excess | Two shillings and threepence |
For every pound of the next one thousand pounds of the excess | Three shillings |
For every pound of the next two thousand pounds of the excess | Three shillings and sixpence |
For every pound of the next two thousand pounds of the excess | Four shillings |
For every pound of the remainder of the excess | Four shillings and sixpence |
(3) The several statutory and other provisions which were in force during the year beginning on the 6th day of April, 1925, in relation to income tax and super-tax shall, subject to the provisions of this Act, have effect in relation to the income tax and the super-tax to be charged as aforesaid for the year beginning on the 6th day of April, 1926.
Confirmation of Agreement.
2.—(1) The Agreement set forth in Part I of the First Schedule to this Act is hereby confirmed and shall have effect with respect to exemption or relief to be granted from Saorstát Eireann income tax and super-tax for the year beginning on the 6th day of April, 1926, and every subsequent year in which the said Agreement has, by virtue of an Act of the British Parliament, effect with respect to exemption or relief to be granted from British income tax and super-tax for that year.
(2) For the purpose of giving effect to the said Agreement, the Income Tax Acts 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 said Agreement is in force have effect subject to the modifications set forth in Part II of the First Schedule to this Act.
Charge of tax in certain cases where no income.
3.—(1) Whenever in any year of assessment a person would be entitled to income from a particular source which in fact does not produce income for or within that year, and the tax thereon would if the source had produced income be computed by reference to income from the same source in any preceding year or years, such person shall, in the year of assessment aforesaid, be chargeable with tax in the same manner and to the like amount as if the source had produced income in such year.
(2) This section shall be deemed always to have had effect in relation to income tax chargeable in respect of any income other than that falling within Case III or Case V of Schedule D of the Income Tax Act, 1918.
Amendment of adaptations of enactments relating to Dominion income tax.
4.—Section 12 of the Finance Act, 1923 (No. 21 of 1923) shall be construed and have effect and be deemed always to have had effect as if the following sub-section were inserted therein in lieu of the sub-section (1) (which adapts certain enactments relating to Dominion income tax) now contained therein, that is to say:—
“(1) Section 27 of the Finance Act, 1920 and section 28 of the Finance Act, 1921 (which relate to relief in the United Kingdom from Dominion income tax) shall be construed and have effect as if—
(a) the expression ‘Saorstát Eireann’ were inserted in the said sections respectively in lieu of the expression ‘United Kingdom’ wherever that expression occurs in the said sections, and
(b) the word ‘British’ were inserted in the said sections respectively in lieu of the word ‘Dominion’ wherever that word occurs in the said sections as an adjective, and
(c) the expression ‘Great Britain and Northern Ireland’ were inserted in the said sections respectively in lieu of the several expressions ‘any Dominion,’ ‘the Dominion,’ and ‘that Dominion’ wherever any of those expressions occur in the said sections respectively except in the cases mentioned in the preceding paragraph and the next paragraph hereof, and
(d) the expression ‘British Government’ were inserted in sub-section (6) of the said section 27 in lieu of the expression ‘Government of the Dominion’ where that expression occurs in the said sub-section and in paragraph (a) of sub-section (7) of the said section 27 in lieu of the expression ‘Government of any Dominion’ where that expression occurs in the said paragraph, and
(e) paragraph (a) of sub-section (8) of the said section 27 were omitted from that section.”
Interpretation of section 10 of Finance Act, 1924.
5.—To remove doubts it is hereby declared and enacted that the reference contained in sub-section (1) of section 10 of the Finance Act, 1924 (No. 27 of 1924), to a determination given pursuant to section 196 of the Income Tax Act, 1918, includes and always did include a determination so given in relation to tax charged for the year beginning on the 6th day of April, 1923, or any previous year as well as a determination so given in relation to tax charged for the year beginning on the 6th day of April 1924, or any subsequent year.
PART II.
Customs and Excise.
Abolition of excise duty on cider and perry.
6.—The duties of excise chargeable under section 28 of the Finance Act, 1925 (No. 28 of 1925) on cider and perry shall cease to be chargeable or leviable as on and from the 1st day of July, 1926, and no duty of excise shall be chargeable or leviable on cider or perry which is sold or kept for sale in Saorstát Eireann on or after that date.
Duty on oatmeal.
7.—A customs duty at the rate of two shillings and sixpence the hundredweight shall be charged, levied, and paid on all oatmeal imported into Saorstát Eireann on or after the 22nd day of April, 1926.
Duty on wireless telegraphy apparatus.
8.—(1) A customs duty of an amount equal to thirty-three and one-third per cent, of the value of the article shall be charged, levied, and paid on all apparatus for the transmission and reception or the transmission only or the reception only of messages or other communications by wireless telegraphy, whether such apparatus is completely or partially manufactured, and on all component parts and accessories (including cases, cabinets, and other containers) of such apparatus, whether such parts and accessories are completely or partially manufactured, imported into Saorstát Eireann on or after the 22nd day of April, 1926.
(2) The duty imposed by this section shall be charged and levied in lieu and stead of any other customs duty which might otherwise be chargeable on any such article.
(3) Whenever it is proved to the satisfaction of the Revenue Commissioners that any article capable of use as a component part or an accessory of any such apparatus as aforesaid is imported for use or has been and is being used exclusively for some other purpose, the Revenue Commissioners shall, subject to such conditions (if any) as they think fit to impose, either (as the case may require) allow the article to be imported without payment of the duty imposed by this section or repay any such duty paid on importation.
(4) Whenever the Revenue Commissioners are satisfied that any article liable to the duty imposed by this section is imported for use exclusively for the purpose of imparting or receiving instruction in wireless telegraphy in a school or college, they may, subject to compliance with such conditions (if any) as they think fit to impose, permit such article to be imported without payment of the duty imposed by this section.
(5) Section 6 of the Customs and Inland Revenue Act, 1879, shall not apply to articles liable to the duty imposed by this section and any such articles re-imported into Saorstát Eireann after exportation therefrom shall be exempt from the duty aforesaid if it is shown to the satisfaction of the Revenue Commissioners either—
(a) that the articles had not been imported previous to their exportation; or
(b) that the articles had been first imported prior to the 22nd day of April, 1926; or
(c) that the articles had been first imported on or after the 22nd day of April, 1926, and the duty aforesaid had been duly paid thereon:
Provided that articles which have been imported and exported by way of transit only under bond shall not be deemed to have been imported or exported for the purposes of this provision.
(6) Whenever the Revenue Commissioners are satisfied that any partially manufactured article liable to the duty imposed by this section is imported for further manufacture and subsequent exportation, they may, subject to compliance with such conditions as they may think fit to impose, permit such article to be imported without payment of the duty aforesaid.
(7) The value of any article for the purposes of this section shall be taken to be the price which an importer would give for the article if the article were delivered, freight and insurance paid, in bond, at the place of importation, and duty shall be paid on that value as fixed by the Revenue Commissioners.
(8) In this section the expression “wireless telegraphy” includes wireless telephony.
Increase of additional duties on immature spirits.
9.—(1) In lieu of the additional customs duties in respect of immature spirits specified in Part II of the First Schedule to the Finance Act, 1920, there shall be charged, levied, and paid as on and from the 22nd day of July, 1926, the additional customs duties in respect of immature spirits specified in Part I of the Second Schedule to this Act.
(2) In lieu of the additional excise duties in respect of immature spirits specified in Part III of the First Schedule to the Finance Act, 1920, there shall be charged, levied, and paid as on and from the 22nd day of July, 1926, the additional excise duty in respect of immature spirits specified in Part II of the Second Schedule to this Act.
(3) The duties imposed by this section shall not be charged or levied on any mixture, compound, or preparation which on importation is charged with duty in respect of the spirit contained in it or used in its preparation or manufacture if the mixture, compound, or preparation is one which is recognised by the Revenue Commissioners as being used for medical purposes.
(4) If any person proves to the satisfaction of the Revenue Commissioners that any spirits, in respect of which the duty imposed by this section has been paid, are spirits to which the restrictions contained in the Immature Spirits (Restriction) Act, 1915, as amended by any Act of the Oireachtas passed or to be passed in the financial year now current do not apply, and that such spirits have been delivered to him and used solely in the manufacture or preparation of an article recognised by the Revenue Commissioners as an article used for medical purposes or have been used for scientific purposes, such person shall, subject to compliance with the regulations made or to be made by the Revenue Commissioners under section 4 of the Finance Act, 1918, be entitled to obtain from the Revenue Commissioners repayment of the amount of the duty imposed by this section paid in respect of the spirits so used.
Additional duties on wines.
10.—(1) In lieu of the present customs duties in respect of wine, there shall (subject to the provisions of this Act) be charged, levied, and paid as on and from the 22nd day of April, 1926, the following customs duties on all wine imported into Saorstát Eireann, that is to say:—
Wine— | £ | s. | d. |
Not exceeding 30 degrees of proof spirit, the gallon | 0 | 5 | 0 |
Exceeding 30 but not exceeding 42 degrees of proof spirit, the gallon | 0 | 12 | 0 |
And for every degree or fraction of a degree, beyond the highest above charged, an additional duty the gallon | 0 | 1 | 0 |
Sparkling wine in bottle, an additional duty, the gallon | 1 | 5 | 0 |
Still wine in bottle, an additional duty, the gallon | 0 | 4 | 0 |
(2) The provisions of section 8 of the Finance Act, 1919, shall apply to the duties imposed by this section with the substitution of the expression “Saorstát Eireann” for the expression “Great Britain and Ireland.”
(3) For the purposes of this section, wine rendered sparkling or effervescent and bottled in warehouse shall be deemed to be sparkling wine imported in bottle, and upon delivery for home consumption shall be charged with the duty imposed on sparkling wine by this section, and the time when the wine is entered for home consumption shall be deemed to be the time of importation.
(4) In this section the word “wine” includes the lees of wine.
Continuance of new import duties.
11.—(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) continued up to the 1st day of May, 1926, by section 23 of the Finance Act, 1925 (No. 28 of 1925), shall, with the exception aforesaid and the further exception of the duty on blank film on which no picture has been impressed, continue to be charged, levied, and paid on and from the said 1st day of May, 1926, up to the 1st day of May, 1927.
(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 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 fruit.
12.—(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, 1926, by section 24 of the Finance Act, 1925 (No. 28 of 1925), shall continue to be charged, levied, and paid on and from the said 1st day of August, 1926, up to the 1st day of August, 1927.
(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.”
Additional exemption from duty on wearing apparel.
13.—The duty imposed by section 16 of the Finance Act, 1925 (No. 28 of 1925), shall not be charged or levied on any component parts of corsets made wholly or mainly of non-textile materials.
Amendment of section 29 of Finance Act, 1924.
14.—So much of sub-section (1) of section 29 of the Finance Act, 1924 (No. 27 of 1924), as enacts that section 6 of the Customs and Inland Revenue Act, 1879, shall not apply to articles liable to the duty imposed by section 22 of the said Finance Act, 1924, shall cease to have effect, and the said section 29 shall be construed and have effect as if all references therein to the said duty were omitted therefrom.
Amendment of section 15 of Finance Act, 1924.
15.—Sub-section (3) of section 15 of the Finance Act, 1924 (No. 27 of 1924), shall be construed and have effect as if the word “caramel” were omitted therefrom.
Exemption of certain substances from soap substitutes duty.
16.—Neither the customs duty imposed by section 21 of the Finance Act, 1924 (No. 27 of 1924), nor the customs duty imposed by section 22 of the Finance Act, 1925 (No. 28 of 1925), shall be charged or levied on any of the following substances when imported otherwise than as a part or ingredient of any article or preparation, that is to say, sodium carbonate, sodium silicate, caustic soda, potassium carbonate, caustic potash, ammonia, or borax.
Exemption of certain medicinal articles from any duty.
17.—Articles which are liable to duty under section 15 of the Finance Act, 1924 (No. 27 of 1924) or under section 16 of that Act or under section 21 of the Finance Act, 1925 (No. 28 of 1925), and contain no dutiable ingredients other than saccharin to an extent not exceeding one per cent., and are shown to the satisfaction of the Revenue Commissioners to be intended for use exclusively because of or as a preventive of or remedy for disease shall, subject to compliance with such conditions as the Revenue Commissioners may think fit to impose, be admitted without payment of any duty whether imposed by one of the said sections or otherwise.
Exemption of greyhound coursing matches from entertainments duty.
18.—On and after the 1st day of November, 1926, entertainments duty within the meaning of section 1 of the Finance (New Duties) Act, 1916, shall not be charged or levied on payments for admission to any entertainment as respects which it is proved to the satisfaction of the Revenue Commissioners that the entertainment consists solely of one or more courses between greyhounds.
Bottling of spirits in warehouses.
19.—(1) Section 68 of the Spirits Act, 1880, shall be construed and have effect as if the following two sub-sections were respectively inserted therein in lieu of sub-section (3) and sub-section (7) respectively now contained therein, that is to say:—
“(3) If the spirits are for home consumption they must be drawn off into either—
(a) imperial or reputed quart bottles; or
(b) imperial or reputed pint bottles; or
(c) imperial one-half-pint bottles; or
(d) imperial one-quarter-pint bottles; or
(e) imperial one-eighth-pint bottles,
and packed in cases containing either—
(f) one or more dozen imperial or reputed quart bottles; or
(g) two or more dozen imperial or reputed pint bottles; or
(h) thirty-two imperial one-half-pint bottles or any multiple of thirty-two imperial one-half-pint bottles; or
(i) sixty-four imperial one-quarter-pint bottles or any multiple of sixty-four imperial one-quarter-pint bottles; or
(j) one hundred and twenty-eight imperial one-eighth-pint bottles or any multiple of one hundred and twenty-eight imperial one-eighth-pint bottles.
“(7) Spirits so bottled may not be removed for home consumption—
(a) by a distiller who is not licensed as a dealer, in a quantity less than—
(i) five dozen imperial or reputed quart bottles, or
(ii) ten dozen imperial or reputed pint bottles, or
(iii) one hundred and sixty imperial one-half-pint bottles, or
(iv) three hundred and twenty imperial one-quarter-pint bottles, or
(v) six hundred and forty imperial one-eighth-pint bottles;
(b) by any other person in a quantity less than—
(i) one dozen imperial or reputed quart bottles, or
(ii) two dozen imperial or reputed pint bottles, or
(iii) thirty-two imperial one-half-pint bottles, or
(iv) sixty-four imperial one-quarter-pint bottles, or
(v) one hundred and twenty-eight imperial one-eighth-pint bottles.”
(2) Section 3 of the Customs and Inland Revenue Act, 1880, is hereby repealed and in lieu thereof it is hereby enacted that foreign spirits bottled in accordance with the regulations of the Revenue Commissioners in any customs or excise warehouse in either—
(a) imperial or reputed quart bottles, or
(b) imperial or reputed pint bottles, or
(c) imperial one-half-pint bottles, or
(d) imperial one-quarter-pint bottles, or
(e) imperial one-eighth-pint bottles,
and packed in cases containing either—
(f) one or more dozen imperial or reputed quart bottles, or
(g) two or more dozen imperial or reputed pint bottles, or
(h) thirty-two imperial one-half-pint bottles or any multiple of thirty-two imperial one-half-pint bottles, or
(i) sixty-four imperial one-quarter-pint bottles or any multiple of sixty-four imperial one-quarter-pint bottles, or
(j) one hundred and twenty-eight imperial one-eighth-pint bottles or any multiple of one hundred and twenty-eight imperial one-eighth-pint bottles,
may be entered and cleared for home consumption, and there shall be charged upon the delivery for home consumption of such spirits, in addition to the duties of customs and any other charges thereon, the rate following, that is to say:—
for every one dozen imperial or reputed quart bottles or two dozen imperial or reputed pint bottles or thirty-two imperial one-half-pint bottles, or sixty-four imperial one-quarter-pint bottles, or one hundred and twenty-eight imperial one-eighth-pint bottles - - - threepence,
and such rate shall be deemed to be a duty of customs or to be a duty of excise according as the same is payable in respect of spirits delivered from a customs warehouse or from an excise warehouse.
Increased duties on mechanically propelled vehicles.
20.—(1) The excise duties chargeable under section 13 of the Finance Act, 1920, on mechanically propelled vehicles shall, as on and from the 1st day of January, 1927, be charged, levied, and paid at the rates specified in the Third Schedule to this Act in lieu of the rates specified in the Second Schedule to the said Finance Act, 1920.
(2) Whenever, on or after the 22nd day of May, 1926, and before the 1st day of January, 1927, duty is paid under the said section 13 of the Finance Act, 1920, on a vehicle of the class mentioned in sub-paragraph (a) of paragraph 6 of the Third Schedule to this Act, such duty shall be charged, levied, and paid at the rate specified in the said sub-paragraph (with the reduction appropriate to the period in respect of which the duty is paid) in lieu of the rate specified in the Second Schedule to the said Finance Act, 1920.
(3) Sub-sections (2), (3) and (5) of the said section 13 of the Finance Act, 1920, as amended and adapted by subsequent enactments, and also all orders and regulations heretofore made thereunder and for the time being in force shall apply to the said duties when charged at the rates specified in the Third Schedule to this Act as fully as they apply to the said duties when charged at the rates specified in the Second Schedule to the said Finance Act, 1920.
(4) Sub-section (4) of the said section 13 of the Finance Act, 1920, is hereby repealed and in lieu thereof it is hereby enacted that no duty shall be charged or levied under the said section 13 as amended by this section in respect of—
(a) refuse carts, sweeping machines, or watering machines used exclusively for cleansing public streets and roads, or
(b) ambulances, road rollers, or fire engines, or
(c) vehicles kept by a local authority and used exclusively for the purpose of the fire brigade service of such local authority.
(5) The Roads Act, 1920, and all orders heretofore made thereunder and for the time being in force shall apply to the duties chargeable under the said section 13 of the Finance Act, 1920, when charged at the rates specified in the Third Schedule to this Act as fully as they apply to the said duties when charged at the rates specified in the Second Schedule to the said Finance Act, 1920, and all references in the said Roads Act, 1920, to the said section 13 shall in relation to the said duties when charged at the rates specified in the said Third Schedule to this Act be construed as referring to the said section 13 as amended and applied by this section.
Excise duty on motor car driving licences.
21.—(1) The fee of five shillings payable under sub-section (2) of section 3 of the Motor Car Act, 1903, on the taking out of a licence to drive a motor car shall not be payable in respect of any such licence taken out on or after the 22nd day of April, 1926, and in lieu of such fee there shall be charged, levied, and paid on and by every person who, on or after the 22nd day of April, 1926, takes out under the said section 3 a licence to drive a motor car an excise duty of ten shillings.
(2) The said duty shall be charged, levied, and paid on the taking out of the licence and shall be collected by and paid to the council by whom the licence is granted and shall be paid by such council into the Exchequer in accordance with such directions as may from time to time be given by the Minister for Finance.
(3) Every council of a county or county borough and their officers shall as on and from the 22nd day of April, 1926, have within their county or county borough for the purpose of levying the duty imposed by this section the same powers, duties, and liabilities as the Revenue Commissioners and their officers have with respect to duties of excise, and all enactments relating to duties of excise and to punishments and penalties in connection therewith shall apply accordingly.
Bookmaker's licence duty.
22.—There shall be charged, levied, and paid for and upon every licence to act and carry on business as a bookmaker issued under any Act passed or to be passed during the financial year beginning on the 1st day of April, 1926, an excise duty at the following rates, that is to say:—
(a) on a licence expressed to be in force for one year—ten pounds,
(b) on a licence expressed to be in force for any period less than one year—two pounds for every day of such period.
Registered bookmaking premises duty.
23.—(1) An excise duty of twenty pounds shall be charged, levied, and paid on the registration and also on every renewal of the registration of any premises in any register of premises maintained under any Act passed or to be passed in the financial year beginning on the 1st day of April, 1926, providing for the registration of premises in which the business of bookmaking is carried on.
(2) The duty imposed by this section shall be charged and levied on and shall be paid by the person who is entered in such register as the proprietor of the premises in respect of the registration or renewal of the registration of which the duty is chargeable.
Duty on bets.
24.—(1) There shall be charged, levied, and paid on and by every bookmaker who makes, lays, or otherwise enters into any bets on or after the 1st day of November, 1926, an excise duty (in this Act referred to as the duty on bets) at the rates hereinafter mentioned on the amount of every bet entered into by him on or after the said 1st day of November, 1926, that is to say, when either the event which is the subject of the bet is a horse race and the bet is entered into during the meeting of which such race is an item and at the place at which such meeting is held or the event which is the subject of the bet is a greyhound coursing contest or one or more courses in such a contest and the bet is entered into during such contest or during the meeting of which such contest is an item and at the place at which such contest is held, two and one-half per cent, of the amount of the bet, and, in every other case, five per cent. of the amount of the bet.
(2) For the purpose of this section the amount of a bet shall be the sum of money which by the terms of the bet the bookmaker will be entitled to receive, retain, or take credit for if the event the subject of the bet is determined in his favour.
(3) Whenever it is proved to the satisfaction of the Revenue Commissioners that a bet in respect of which the duty imposed by this section is chargeable has become void for any reason other than the mutual consent of the parties thereto or that the amount of a bet in respect of which the said duty is chargeable has not been and is not likely to be collected by the bookmaker, the Revenue Commissioners may, subject to such conditions as they may think fit to impose, either (as the case may require) repay the duty paid or remit the duty chargeable in respect of such bet.
(4) Every person who fails or neglects to pay any sum payable by him in respect of the duty imposed by 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 hundred pounds.
Regulations for payment of duty on bets.
25.—(1) The Revenue Commissioners may make regulations for securing the payment of the duty on bets and generally for carrying the provisions of this Act in relation to such duty into effect and in particular for—
(a) the supply, use, and supervision of tax-paid betting pads, and the making of refunds in respect of unused or partially used such pads, and
(b) the supply, use, and defacement of tax-paid betting tickets, and the making of refunds in respect of unused such tickets, and
(c) entering into arrangements with and taking security from bookmakers desiring to pay the duty on bets on the basis of returns furnished by them, and
(d) requiring the production by bookmakers of their books, accounts, vouchers, tax-paid betting pads, tax-paid betting tickets, and other documents relating to the bookmaking business carried on by them, and authorising officers of customs and excise to examine and take copies of or extracts from any such documents, and
(e) granting to bookmakers remissions or refunds (as the case may require) of betting duty in cases in which the whole or any part of the contingent liability of a bookmaker in respect of a bet made, laid, or otherwise entered into by him is shown to the satisfaction of the Revenue Commissioners to have been transferred by such bookmaker to another bookmaker by means of a fresh bet made, laid, or otherwise entered into by the first-mentioned bookmaker with the second-mentioned bookmaker.
(2) Every person who contravenes or fails to comply with a regulation made under 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 hundred pounds.
Powers of entry and search for documents.
26.—(1) Any officer of customs and excise may at any time enter any premises in which the business of bookmaking is or is believed by such officer to be carried on and may there search for, inspect, and take copies of or extracts from any books, accounts, letters, and other documents there found relating or believed by such officer to relate to the said business of bookmaking and may further require any person found in such premises to produce all documents in such premises relating to the said business.
(2) Every person who resists, obstructs, or impedes an officer of customs and excise in the exercise of any right or power conferred on such officer by this section or refuses without lawful and sufficient excuse to produce any document which he is required by such officer under this section to produce shall be guilty of an offence under this section and shall be liable on summary conviction thereof to an excise penalty of fifty pounds.
Duty on game-dealer's licences.
27.—(1) There shall be charged, levied, and paid on the occasion 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, 1926, 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) 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.
PART III.
Death Duties.
Increase of rates of estate duty.
28.—(1) Subject to the provisions of this section, the scale set out in the Fourth Schedule to this Act shall, in the case of persons dying on or after the date of the passing of this Act, be substituted for the scale set out in the Second Schedule to the Finance Act, 1924 (No. 27 of 1924), as the scale of rates of estate duty.
(2) Where an interest in expectancy within the meaning of Part I of the Finance Act, 1894, in any property has before the 21st day of April, 1926, been bona fide sold or mortgaged for full consideration in money or money's worth, then no other duty on that property shall be payable by the purchaser or mortgagee when the interest falls into possession than would have been payable if this Act had not been passed, and in the case of a mortgage any higher duty payable by the mortgagor shall rank as a charge subsequent to that of the mortgagee.
Date on which succession arises for succession duty purposes.
29.—For the purposes of section 18 of the Finance Act, 1894, and of section 58 of the Finance (1909-10) Act, 1910, a succession shall be deemed to arise on the happening of the death by reason of which the successor, or any person in his right or on his behalf, becomes entitled in possession to the succession or to the receipt of the income or profits thereof.
PART IV.
Corporation Profits Tax.
Increase of exemption from corporation profits tax.
30.—(1) In respect of every accounting period beginning before and ending on or after the 1st day of January, 1926, the proviso to sub-section (1) of section 52 of the Finance Act, 1920, shall be construed and have effect as if the following paragraph were inserted therein in lieu of the paragraph (a) now contained in the said proviso, that is to say:—
“(a) in the case of every accounting period beginning before and ending on or after the 1st day of January, 1926, the profits arising in the accounting period shall be apportioned between the part of the period which is before that date and the part of the period which is after the 31st day of December, 1925, in proportion to the respective lengths of those parts, and no tax shall be charged on so much of the profits apportioned to the first-mentioned part of the period as bears to one thousand pounds the same proportion as such first-mentioned part of the period bears to twelve months, and no tax shall be charged on so much of the profits apportioned to the second-mentioned part of the period as bears to ten thousand pounds the same proportion as such second-mentioned part of the period bears to twelve months.”
(2) In respect of every accounting period beginning and ending after the 31st day of December, 1925, paragraph (a) of the proviso to sub-section (1) of section 52 of the Finance Act, 1920, shall be construed and have effect as if the words “ten thousand pounds” were inserted in lieu of the words “five hundred pounds” wherever the last-mentioned words occur in the said paragraph.
(3) Section 45 of the Finance Act, 1925 (No. 28 of 1925), shall not apply to any accounting period to which this section applies.
Temporary continuance of certain exemptions from corporation profits tax.
31.—The exemption from corporation profits tax given by the proviso to sub-section (2) of section 52 of the Finance Act, 1920, as amended by section 56 of the Finance Act, 1921, shall be continued from the 31st day of December, 1925, until the 31st day of December, 1928, and in section 58 of the Finance Act, 1921, for the words “the thirty-first day of December nineteen hundred and twenty-two” there shall be substituted the words “the thirty-first day of December nineteen hundred and twenty-eight.”
PART V.
Excess Profits Duty.
Limitation of time for making assessment, etc.
32.—(1) Subject to the provisions of this Part of this Act and notwithstanding anything to the contrary contained in section 39 of the Finance Act, 1921, no repayment or adjustment of excess profits duty may be obtained or made and no assessment or additional assessment to excess profits duty may be made after the 30th day of September, 1926, except in a case which is by virtue of this Part of this Act deemed to be an undetermined case.
(2) If the Revenue Commissioners on or before the 30th day of September, 1926, serve on any person who is or has been the owner of a trade or business notice that they consider his liability to excess profits duty or his right to repayment or adjustment in respect of excess profits duty to be undetermined, the case of such person shall be deemed to be an undetermined case.
(3) If any person who is or has been the owner of a trade or business and either has been assessed to excess profits duty or is entitled to make a claim for repayment or adjustment of excess profits duty, serves on the Revenue Commissioners on or before the 30th day of September, 1926, notice that he considers his liability to excess profits duty or his right to such repayment or adjustment as aforesaid to be undetermined, the case of such person shall be deemed to be undetermined.
Final determination of assessment, etc.
33.—(1) The Revenue Commissioners may at any time serve on any person whose case is deemed to be undetermined notice that in their opinion all questions as to his liability to excess profits duty and as to his claim to repayment or adjustment of such duty have in their opinion been finally determined.
(2) If any person on whom a notice is served under the foregoing sub-section is dissatisfied with the opinion of the Revenue Commissioners expressed in such notice, such person may by notice served on the Revenue Commissioners within thirty days after the service of the first-mentioned notice appeal to the Special Commissioners.
(3) The provisions relating to appeals (including appeal by way of case stated) contained in Part III of the Finance (No. 2) Act, 1915, or any enactment amending or extending the said Part III or in any regulations made under the said Part III or any such enactment as aforesaid shall apply to appeals under this section.
(4) Whenever a notice is served on any person under sub-section (1) of this section then, if he does not appeal under this section, his case shall at the expiration of thirty days from the service of such notice cease to be an undetermined case, and if he does so appeal and the appeal is dismissed or disallowed his case shall immediately upon such dismissal or disallowance cease to be an undetermined case.
Service of notices.
34.—(1) Any notice which the Revenue Commissioners are authorised by this Part of this Act to serve on any person may either be delivered to such person or served on him by post.
(2) Any notice which is authorised by this Part of this Act to be served on the Revenue Commissioners may either be delivered to or sent by post to the Secretary or the Assistant Secretary of the Revenue Commissioners at Dublin Castle.
Munitions Exchequer payments.
35.—This Part of this Act shall apply with the necessary modifications to munitions Exchequer payments.
Savings for fraud, etc., and existing powers.
36.—(1) Notwithstanding anything contained in this Part of this Act, whenever it appears to the Revenue Commissioners that by reason of any fraud or wilful neglect on the part of any person who is or has been the owner of a trade or business liable to excess profits duty such duty has not been assessed or has been insufficiently assessed, the Revenue Commissioners may at any time make an assessment or an additional assessment of such duty and recover the duty chargeable on such assessment or additional assessment, and any person aggrieved by such assessment or additional assessment shall have the same right of appeal therefrom or in respect thereof as he would have had if this Act had not been passed.
(2) Nothing in this Part of this Act shall prejudice or affect any power vested in the Revenue Commissioners immediately before the commencement of this Part of this Act for the recovery of excess profits duty or any interest lawfully chargeable in respect of any such duty.
PART VI.
Miscellaneous and General.
Stamp duty on instruments made under State Lands Act, 1924.
37.—(1) An instrument made under the State Lands Act, 1924 (No. 45 of 1924) and sealed with the official seal of the Minister for Finance shall not, by reason only of such seal being affixed thereto, be rendered liable to any higher stamp duty than if it were an instrument under hand only.
(2) This section shall be deemed to have come into force on and shall have effect as on and from the 5th day of August, 1924.
Exemptions from stamp duty on receipts.
38.—(1) The First Schedule to the Stamp Act, 1891, shall be construed and have effect and be deemed always to have had effect as if the following exemptions were inserted therein under the head of “Receipt given for, or upon the payment of, money amounting to £2 or upwards” in addition to the exemptions contained therein or heretofore added thereto under that head, that is to say:—
“(16) As from the commencement of Part II of the Courts of Justice Act, 1924 (No. 10 of 1924), receipt given by an officer of the Circuit Court for money received by him from a party to any proceedings in that Court”;
“(17) As from the commencement of Part III of the Courts of Justice Act, 1924 (No. 10 of 1924), receipt given by an officer of the District Court for money received by him from a party to any proceedings in that Court or in respect of a fine.”
(2) The First Schedule to the Stamp Act, 1891, shall be construed and have effect as if the following exemption were inserted therein under the head of “Receipt given for, or upon the payment of, money amounting to £2 or upwards” in addition to the exemptions contained therein or heretofore or hereinbefore added thereto under that head, that is to say:—
“(18) Receipt given for any payment of money which is less than three pounds and is made either to or for the benefit of an office-holder or employee for or on account of salary, wages, remuneration, or other like payment in respect of his office or employment or to or for the benefit of any person for or on account of any pension, superannuation allowance, compassionate allowance, or other like allowance.”
Evidence in proceedings for recovery of tax or duty.
39.—(1) In any proceedings in the Circuit Court or the District Court for or in relation to the recovery of any tax or duty under the care and management of the Revenue Commissioners, an affidavit duly made by an officer of the Revenue Commissioners (including as regards the matters mentioned in paragraphs (c) and (d) hereinafter contained a collector of income tax) deposing to any of the following matters, that is to say:—
(a) that the assessment of such tax or duty was duly made,
(b) that such assessment has become final and conclusive,
(c) that such tax or duty or any specified part thereof is due and outstanding,
(d) that demand for the payment of such tax or duty has been duly made,
shall be evidence, until the contrary is proved, of the matters so deposed to.
(2) Whenever in any such proceedings such affidavit as aforesaid is put in evidence and the averments contained therein are not disputed by the defendant or respondent, it shall not be necessary for the officer by whom such affidavit was made to attend or give viva voce evidence at the hearing of the proceedings nor shall it be necessary to produce or put in evidence at such hearing any register, file, book of assessment, or other record relating to such tax or duty.
(3) Whenever in any such proceedings such affidavit as aforesaid is put in evidence and any averment contained therein is disputed by the defendant or respondent, the judge or justice shall upon such terms as to costs as he shall think just give a reasonable opportunity by adjournment of the hearing or otherwise for the officer by whom such affidavit was made, to attend and give viva voce evidence in such proceedings and for any such record as aforesaid to be produced and put in evidence in such proceedings.
Provisions to financial year 1922-23.
40.—(1) In order to remove doubts it is hereby declared and enacted that the Finance Act, 1922 (except so much of Part II. thereof as relates to inhabited house duty, the proviso to sub-section (3) of section 16, sections 32 and 33, and Part IV. thereof) was accepted and applied accordingly in Saorstát Eireann.
(2) Every person who paid in Great Britain or Northern Ireland any sum in respect of any stamp duty chargeable in or for the financial year commencing the 1st day of April, 1922, or in respect of estate duty chargeable on the death of a person dying after the 31st day of March, 1922, and before the 1st day of April, 1923, is entitled to credit for the sum so paid when computing his liability in Saorstát Eireann on foot of the same duty in respect of the same instrument, property, or event.
(3) In this section the expression “Saorstát Eireann” includes the area of jurisdiction of the Provisional Government set up under Article 17 of the Treaty of 1921.
Recovery of penalties in relation to dog duty.
41.—(1) Sub-section (1) of section 21 of the Inland Revenue Regulation Act, 1890, shall not apply to the penalties imposed by the Finance Act, 1925 (No. 28 of 1925) in relation to dog duty, and in lieu thereof it is hereby enacted that proceedings for the recovery of any such penalty may be prosecuted at the suit of the Attorney-General or at the suit of an officer of customs and excise or at the suit of a member of the Gárda Síochána and that the information initiating such proceedings need not be in writing or on oath.
(2) In any proceedings for the recovery of a penalty incurred under the Finance Act, 1925, in relation to dog duty the court before which such proceedings are brought may, without prejudice to the powers of the Revenue Commissioners and the Minister for Finance respectively under section 35 of the Inland Revenue Regulation Act, 1890, mitigate such penalty to such amount (not being less than one-fourth of such penalty) as such court shall think proper.
Care and management of taxes and duties.
42.—(1) All taxes and duties imposed or continued by this Act, except the duties on mechanically propelled vehicles and the duty on motor car driving licences, are hereby placed under the care and management of the Revenue Commissioners.
(2) All taxes and duties imposed or continued by the Finance Act, 1925 (No. 28 of 1925) are hereby placed under the care and management of the Revenue Commissioners and shall for all purposes be deemed to have been under such care and management as from the commencement of that Act.
Short title, construction and commencement.
43.—(1) This Act may be cited as the Finance Act, 1926.
(2) Part I of this Act shall be construed together with the Income Tax Acts, and Part II of this Act, so far as it relates to duties of customs, shall be construed together with the Customs Acts, and so far as it relates to duties of excise shall be construed together with the British Statutes and Acts of the Oireachtas which relate to the duties of excise and the management of those duties.
(3) Save as is otherwise expressly provided, so much of this Act as relates to income tax or to super-tax shall be deemed to come into force on and shall take effect as on and from the 6th day of April, 1926.
FIRST SCHEDULE.
PART I.
Agreement between the British Government and the Government of the Irish Free State in respect of Double Income Tax.
The British Government and the Government of the Irish Free State, being desirous of concluding an Agreement for the reciprocal exemption from income tax and super-tax of persons who are resident in Great Britain (including Northern Ireland) or in the Irish Free State but are not resident in both countries and for the reciprocal granting of relief from double taxation in respect of income tax (including super-tax) to persons who are resident in both countries, and being desirous of making such supplemental, consequential and incidental provisions as appear necessary or proper for the purposes of such Agreement, have agreed as follows:—
1. (a) Any person who proves to the satisfaction of the Commissioners of Inland Revenue that for any year he is resident in the Irish Free State and is not resident in Great Britain or Northern Ireland shall be entitled to exemption from British income tax for that year in respect of all property situate and all profits or gains arising in Great Britain or Northern Ireland and to exemption from British super-tax for that year.
(b) Any person who proves to the satisfaction of the Revenue Commissioners that for any year he is resident in Great Britain or Northern Ireland and is not resident in the Irish Free State shall be entitled to exemption from Irish Free State income tax for that year in respect of all property situate and all profits or gains arising in the Irish Free State, and to exemption from Irish Free State super-tax for that year.
(c) Exemption under this Article may be given either by discharge or by repayment of tax, or otherwise, as the case may require.
2. Relief from double taxation in respect of income tax (including super-tax) in the case of any person who is resident both in Great Britain or Northern Ireland and in the Irish Free State shall be allowed from British income tax and Irish Free State income tax respectively in accordance with and under the provisions of section 27 of the Finance Act, 1920, provided, however, that—
(a) the rate of relief to be allowed from British income tax shall be one-half of that person's appropriate rate of British tax or one-half of his appropriate rate of Irish Free State tax, whichever is the lower,
(b) the rate of relief to be allowed from Irish Free State income tax shall be one-half of that person's appropriate rate of British tax or one-half of his appropriate rate of Irish Free State tax, whichever is the lower,
(c) for the purpose of determining that person's appropriate rate of British tax, the rate of British income tax shall be ascertained by dividing by the amount of his total income from all sources as estimated for income tax purposes the amount of tax payable by him on that income before deduction of any relief granted in respect of life assurance premiums or any relief granted under the provisions of the said section 27 as amended by this Article, and the rate of British super-tax shall be ascertained by dividing the amount of the super-tax payable by that person by the amount of his total income from all sources as estimated for super-tax purposes,
(d) for the purpose of determining that person's appropriate rate of Irish Free State tax, the rate of Irish Free State income tax shall be ascertained by dividing by the amount of his total income from all sources as estimated for income tax purposes the amount of tax payable by him on that income before deduction of any relief granted in respect of life assurance premiums or any relief granted under the provisions of the said section 27 as amended by this Article, and the rate of Irish Free State super-tax shall be ascertained by dividing the amount of the super-tax payable by that person by the amount of his total income from all sources as estimated for super-tax purposes.
3. (a) Any person who is entitled to exemption from British income tax by virtue of Article 1 (a) of this Agreement in respect of property situate and profits or gains arising in Great Britain or Northern Ireland shall, if and so far as the Oireachtas of the Irish Free State so provides, and subject to any exemption or relief to which he may be entitled under the laws in force in the Irish Free State, be chargeable to Irish Free State income tax in respect of such property, profits or gains.
(b) Any person who is entitled to exemption from Irish Free State income tax by virtue of Article 1 (b) of this Agreement in respect of property situate and profits or gains arising in the Irish Free State shall, if and so far as the British Parliament so provides, and subject to any exemption or relief to which he may be entitled under the laws in force in Great Britain and Northern Ireland, be chargeable to British income tax in respect of such property, profits or gains.
(c) Any person who is entitled to relief by virtue of Article 2 of this Agreement shall, subject to such relief, be chargeable, if and so far as the British Parliament so provides, to British income tax in respect of property situate and profits or gains arising in the Irish Free State in like manner in all respects as if he were resident in Great Britain or Northern Ireland but not resident in the Irish Free State and shall, subject to such relief as aforesaid, be chargeable, if and so far as the Oireachtas of the Irish Free State so provides, to Irish Free State income tax in respect of property situate and profits or gains arising in Great Britain or Northern Ireland in like manner in all respects as if he were resident in the Irish Free State but not resident in Great Britain or Northern Ireland.
4. For the purposes of this Agreement a company, whether incorporated by or under the laws of Great Britain or of Northern Ireland or of the Irish Free State or otherwise, shall be deemed to be resident in that country only in which its business is managed and controlled.
5. The Commissioners of Inland Revenue and the Revenue Commissioners may from time to time make arrangements generally for carrying out this Agreement and may in particular make such arrangements as may be practicable to avoid the collection of both British and Irish Free State income tax on the same income without allowance for any relief due under this Agreement, and the Commissioners of Inland Revenue and the Revenue Commissioners may make such regulations as they respectively think fit for carrying out such arrangements.
6. The obligation as to secrecy imposed by any enactment with regard to income tax shall not prevent the disclosure by any authorised officer of the British Government to any authorised officer of the Government of the Irish Free State or by any authorised officer of the Government of the Irish Free State to any authorised officer of the British Government of such facts as may be necessary to enable full effect to be given to this Agreement.
7. Any question that may arise between the parties to this Agreement as to the interpretation of this Agreement or as to any matter arising out of or incidental to the Agreement shall be determined by such tribunal as may be agreed between them, and the determination of such tribunal shall, as between them, be final.
8. This Agreement shall be subject to confirmation by the British Parliament and by the Oireachtas of the Irish Free State and shall have effect only if and so long as legislation confirming the Agreement is in force both in Great Britain and Northern Ireland and in the Irish Free State.
Dated this 14th day of April, 1926 | |
(Signed) | (Signed) |
WINSTON S. CHURCHILL | EARNAN DE BLAGHD, |
Chancellor of the Exchequer. | Minister for Finance, |
Saorstát Eireann. | |
PART II.
Modifications of Income Tax Acts in Relation to Persons Resident in Saorstát Eireann whether or not also Resident in Great Britain or Northern Ireland.
1. In respect of property situate and profits or gains arising in Great Britain or Northern Ireland.
(1) The Rules applicable to Case IV of Schedule D of the Income Tax Act, 1918, shall have effect as if Rule 2 thereof had been omitted, and the Rules applicable to Case V of Schedule D of the Income Tax Act, 1918, shall have effect as if Rule 3 thereof had been omitted:
(2) In Rule 1 of the Rules applicable to Case V of Schedule D of the Income Tax Act, 1918, for the words “on an average of the three preceding years, as directed in Case I,” there shall be substituted the words “arising in the year of assessment”:
(3) The following Rule shall be substituted for Rule 2 of the Rules applicable to Case V of Schedule D of the Income Tax Act, 1918:—
The tax in respect of income arising from possessions in Great Britain or Northern Ireland, other than stocks, shares, or rents, shall be computed either on the full amount thereof arising in the year of assessment or on the full amount thereof on an average of such period as the case may require and as may be directed by the Special Commissioners, so that according to the nature of the income the tax may be computed on the same basis as that on which it would have been computed if the income had arisen in Saorstát Eireann, and subject in either case 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 the Income Tax Acts (including those relating to the delivery of statements) shall apply accordingly; and the person chargeable and assessable shall be entitled to the same allowances, deductions, and reliefs as if the income had arisen in Saorstát Eireann:
Provided that, in the case of lands, tenements, hereditaments, or heritages in Great Britain or Northern Ireland in the occupation of a person resident in Saorstát Eireann which, had they been situate in Saorstát Eireann would have been chargeable to tax according to section 187 of the Income Tax Act, 1918, as amended by section 5 of the Finance Act, 1923 (No. 21 of 1923) in respect of the property therein and the occupation thereof on an annual value estimated otherwise than in relation to profits, tax shall be charged under this Rule and the income arising therefrom shall be taken to be an amount (subject to deduction as aforesaid) determined as follows, that is to say:—
(a) where the tax would in the circumstances aforesaid have been chargeable under Schedule A, the amount shall be taken to be the annual value as reduced for the purposes of collection of the lands, tenements, hereditaments, or heritages, as ascertained for the year of assessment for the purposes of the charge to income tax under Schedule A in Great Britain or Northern Ireland, as the case may be, and
(b) where the tax in the circumstances aforesaid would have been chargeable under Schedule B, the amount shall be taken to be the assessable value of the lands, tenements, hereditaments, or heritages as ascertained for the year of assessment for the purposes of the charge to income tax under Schedule B in Great Britain or Northern Ireland, as the case may be.
(4) Notwithstanding anything contained in Rule 5 (1) of the Rules applicable to Cases I and II of Schedule D of the Income Tax Act, 1918, in estimating the amount of annual profits or gains arising or accruing from any trade, profession or vocation a deduction shall be allowed on account of lands, tenements, hereditaments, heritages, or other premises situate in Great Britain or Northern Ireland and used in whole or in part for the purpose of that trade, profession or vocation of an amount equal to the amount charged to tax under Case V of Schedule D of the Income Tax Act, 1918, by virtue of the preceding sub-paragraph in respect of the income arising from such lands, tenements, hereditaments, heritages or other premises or the part so used.
2. In the definition of “foreign life assurance fund” in section 237 of the Income Tax Act, 1918, the expression “United Kingdom” shall mean Great Britain and Ireland.
3. Section 2 of the Finance Act, 1925 (which grants an exemption for charities in Great Britain or Northern Ireland) shall cease to have effect.
4. (1) Any claim for exemption from income tax or super-tax on the ground that the claimant is resident in Great Britain or Northern Ireland and is not resident in Saorstát Eireann shall be made to the Revenue Commissioners in such form as they may prescribe, and the said Commissioners shall on proof of the facts to their satisfaction allow the claim accordingly:
Provided that section 17 of the Income Tax Act, 1918, shall apply to the claimant for such exemption in like manner as it applies to a claimant for relief.
(2) Any person who is aggrieved by the decision of the Revenue Commissioners on a claim made by him as aforesaid, may, by notice in writing to that effect given to the Revenue Commissioners within twenty-one days from the date on which notice of the decision is given to him, make an application to have his claim heard and determined by the Special Commissioners.
(3) Where any such application as aforesaid is made, the Special Commissioners shall hear and determine the claim in like manner as an appeal made to them against an assessment, and all the provisions of the Income Tax Acts relating to such an appeal (including the provisions relating to the statement of a case for the opinion of the High Court on a point of law but excluding the provisions of section 196 of the Income Tax Act, 1918), shall apply accordingly with any necessary modifications.
SECOND SCHEDULE.
PART I.
Additional Customs Duties in Respect of Immature Spirits.
Description of Spirits. | Where the Spirits have not been warehoused, or have been warehoused for a period of less than five years. | |
s. | d. | |
For every gallon computed at proof of spirits of any description, except perfumed spirits | 2 | 6 |
For every gallon of liqueurs, cordials, mixtures and other preparations entered in such manner as to indicate that the strength is not to be tested | 3 | 4 |
For every gallon of perfumed spirits | 4 | 0 |
PART II.
Additional Excise Duties in Respect of Immature Spirits.
Description of Spirits. | Where the Spirits have not been warehoused, or have been warehoused for a period of less than five years. | ||
s. | d. | ||
For every gallon of spirits computed at proof | 2 | 6 | |
And so in proportion for any less quantity. | |||
THIRD SCHEDULE.
Excise Duties on Mechanically-propelled Vehicles used on Public Roads.
Description of Vehicle. | Rate of Duty | |
1. Cycles (including motor scooters and cycles with an attachment for propelling the same by mechanical power) not exceeding 8 cwt. in weight unladen:— | ||
Bicycles— | ||
Not exceeding 200 lbs. in weight unladen | £1 | 10s. |
Exceeding 200 lbs. in weight unladen | £3 | |
Bicycles, if used for drawing a trailer or sidecar an additional sum of £1. | ||
Tricycles | £4 | |
2. Vehicles (including cycles with an attachment for propelling the same by mechanical power) not exceeding 5 cwt. in weight unladen adapted and used for invalids. | 5s. | |
3. Vehicles being hackney carriages as defined in section 4 of the Customs and Inland Revenue Act, 1888:— | ||
Tramcars | 15s. | |
Other vehicles: | ||
Seating more than 6 but not more than 14 persons | £28 | |
Seating more than 14 but not more than 20 persons | £40 | |
Seating more than 20 but not more than 26 persons | £52 | |
Seating more than 26 but not more than 32 persons | £64 | |
Seating more than 32 persons | £2 | for each seat |
In this paragraph the number of persons or seats mentioned does not include the driver or his seat.
4. Vehicles of the following descriptions used solely in the course of trade, or in agriculture (that is to say):— | ||
Locomotive ploughing engines, tractors, agricultural tractors, and other agricultural engines, not being engines or tractors used for hauling on roads any objects except their own necessary gear, threshing appliances, farming implements, or supplies of fuel or water required for the purposes of the vehicle or for agricultural purposes | 5s. | |
Road locomotives and agricultural engines, other than such engines in respect of which a duty of 5s. is chargeable or which are used for haulage solely in connection with agriculture— | ||
Not exceeding 8 tons in weight unladen | £25 | |
Exceeding 8 tons but not exceeding 12 tons in weight unladen | £28 | |
Exceeding 12 tons in weight unladen | £30 | |
Tractors, agricultural tractors, and agricultural engines, other than such tractors or engines in respect of which a duty of 5s. is chargeable, used for haulage solely in connection with agriculture— | ||
Not exceeding 5 tons in weight unladen | £6 | |
Exceeding 5 tons in weight unladen | £10 | |
Tractors of any other description | £21 | |
5. Vehicles (including tricycles weighing more than 8 cwt. unladen) constructed or adapted for use and used solely for the conveyance of goods in the course of trade:— | ||
Being vehicles which are electrically propelled and which do not exceed 25 cwt. in weight unladen | £6 | |
Being vehicles other than such electrically propelled vehicles as aforesaid— | ||
Not exceeding 12 cwt. in weight unladen | £10 | |
Exceeding 12 cwt. but not exceeding 1 ton in weight unladen | £16 | |
Exceeding 1 ton but not exceeding 2 tons in weight unladen | £30 | |
Exceeding 2 tons but not exceeding 3 tons in weight unladen | £45 | |
Exceeding 3 tons but not exceeding 4 tons in weight unladen | £60 | |
Exceeding 4 tons but not exceeding 5 tons in weight unladen | £75 | |
Exceeding 5 tons but not exceeding 6 tons in weight unladen | £90 | |
Exceeding 6 tons in weight unladen | £105 | |
With an additional duty, in any case if used for drawing a trailer, of | £12 | |
6. Vehicles other than those charged with duty under the foregoing provisions of this Schedule:— | ||
(a) any vehicle in respect of which it is shown to the satisfaction of the Minister for Local Government and Public Health that seventy-five per cent. of the cost of producing the vehicle or the engine of the vehicle is attributable to manufacturing operations performed thereon or in relation thereto in Saorstát Eireann | £10 | |
(b) any vehicle which is for the time being registered and licensed in Saorstát Eireann as a hackney carriage within the meaning of section 4 of the Customs and Inland Revenue Act, 1888, and was so registered on the 21st day of April, 1926, and has an engine of the same specification and design as any class of engine for the time being entitled to the benefit of the foregoing paragraph (a) | £12 | |
(c) other vehicles to which this paragraph applies— | ||
not exceeding 8 horse-power or electrically propelled | £8 | |
exceeding 8 horse-power | £1 for each unit or part of a unit of horse-power. | |
In the case of any vehicle to which this paragraph applies which is a hackney carriage as defined in section 4 of the Customs and Inland Revenue Act, 1888, and exceeds twenty horse-power, no duty shall be charged or levied in respect of the excess of the horse-power above twenty horse-power.
If any person proves to the satisfaction of the Minister for Local Government and Public Health that he has paid in respect of any vehicle to which this paragraph applies the duty chargeable under this paragraph and that the engine of the vehicle was constructed before the 1st day of January, 1913, he shall be entitled to repayment of twenty-five per cent. of the duty so paid.
If any person proves to the satisfaction of the Minister for Local Government and Public Health that he has paid in respect of any vehicle to which this paragraph applies the duty chargeable under this paragraph for any period commencing on or after the 1st day of January, 1927, and that during the whole of the period for which such duty was paid the vehicle was a hackney carriage as defined in section 4 of the Customs and Inland Revenue Act, 1888, and was fitted with a taximeter and was lawfully plying for hire on the public streets or roads as a vehicle so fitted, he shall be entitled to repayment, where such duty was paid for a period of twelve months, of the amount (if any) by which the duty so paid exceeded twelve pounds or, where such duty was paid for a period of less than twelve months, the amount (if any) by which the duty so paid exceeded the proportion of twelve pounds appropriate to such period.
FOURTH SCHEDULE.
Scale of Rates of Estate Duty.
Principal Value of the Estate. | Rate per cent. of duty. | |||
£ | £ | |||
Exceeding | 100 | and not exceeding | 500 | 1 |
” | 500 | ” ” ” | 1,000 | 2 |
” | 1,000 | ” ” ” | 5,000 | 3 |
” | 5,000 | ” ” ” | 10,000 | 4 |
” | 10,000 | ” ” ” | 12,500 | 5 |
” | 12,500 | ” ” ” | 15,000 | 6 |
” | 15,000 | ” ” ” | 18,000 | 7 |
” | 18,000 | ” ” ” | 21,000 | 8 |
” | 21,000 | ” ” ” | 25,000 | 9 |
” | 25,000 | ” ” ” | 30,000 | 10 |
” | 30,000 | ” ” ” | 35,000 | 11 |
” | 35,000 | ” ” ” | 40,000 | 12 |
” | 40,000 | ” ” ” | 45,000 | 13 |
” | 45,000 | ” ” ” | 50,000 | 14 |
” | 50,000 | ” ” ” | 55,000 | 15 |
” | 55,000 | ” ” ” | 65,000 | 16 |
” | 65,000 | ” ” ” | 75,000 | 17 |
” | 75,000 | ” ” ” | 85,000 | 18 |
” | 85,000 | ” ” ” | 100,000 | 19 |
” | 100,000 | ” ” ” | 120,000 | 20 |
” | 120,000 | ” ” ” | 140,000 | 21 |
” | 140,000 | ” ” ” | 170,000 | 22 |
” | 170,000 | ” ” ” | 200,000 | 23 |
” | 200,000 | ” ” ” | 250,000 | 24 |
” | 250,000 | ” ” ” | 325,000 | 25 |
” | 325,000 | ” ” ” | 400,000 | 26 |
” | 400,000 | ” ” ” | — | 27 |