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Uimhir 8.
ACHT NA gCÁNACH DÚBALTA (FAOISEAMH), 1923.
Féadfaidh an Árd-Chomhairle socrú sealadach do dhéanamh chun faoisimh.
1.—In aon chás fé aon dlí a bheidh i bhfeidhm ó am go ham sa Bhreatain Mhóir no i dTuaisceart Éireann go mbeidh aon cháin iníoctha de thuras na huaire i dtaobh fuilingidhe mhuirir go mbeidh cáin cho-réire iníoctha 'na thaobh i Saorstát Éireann beidh sé dleathach d'Ard-Chomhairle Shaorstáit Éireann socrú sealadach do dhéanamh leis an Rialtas Briotáineach agus más gá san an socrú sar do dhéanamh le toil Rialtais Thuaiscirt na hÉireann chun faoiseamh do dheona i gcásanna 'na mbeidh muirear ag dul don Cháin i Saorstát Éireann agus don Cháin Bhriotáineach i dtaobh an aon abhair amháin.
Féadfaidh an Seanascal socrú sealadach do dhaingniú
2.—Beidh sé dleathach do Sheanascal Shaorstáit Éireann daingniú do dhéanamh ar aon tsocrú sealadach den tsórt atá luaidhte san alt deireannach le hordú a déanfar ar chomhairle na hArd-Chomhairle, agus ansan beidh éifeacht ag an socrú sealadach san ó dháta an orduithe san no ó aon dáta is déanaí ná san agus a luadhfar san ordú san, ach é do bheith do réir coiníollacha an Achta so, fé is dá n-achtuítí san Acht so é.
Buaine gach orduithe a déanfar fén Acht so.
3.—Aon ordú a dhéanfaidh Seanascal Shaorstáit Éireann fén Acht so ní bheidh éifeacht aige de bhua an Achta so ach amháin i gcás go mbeidh agus an fhaid a bheidh ag an socrú a daingneofar leis an ordú san feidhm dlí sa Bhreatain Mhóir no i dTuaisceart Éireann (do réir mar bheidh) sa mhéid go mbainfidh sé leis an bhfaoiseamh ón gCáin Bhriotáineach a bheidh le deona.
Leagfar na hOrduithe fé bhráid Dháil Éireann
4.—Gach Ordú a dhéanfaidh Seanascal Shaorstáit Éireann fén Acht so leagfar é láithreach fé bhráid Dháil Éireann, agus má dhineann Dáil Éireann laistigh den lá is fiche is túisce 'na suidhfe sí tar éis an t-ordú san do leaga fé n-a bráid rún do rith á éileamh go n-athghairmfear an t-ordú san, déanfar an t-ordú san d'athghairm agus do chur ar ceal dá réir, ach ní dhéanfaidh san dochar d'éifeacht éinní a dineadh roimhis sin fén ordú san.
Boga aí an oblagáid shicréideachta.
5.—An oblagáid shicréideachta a horduítear le haon achtachán maidir le haon cháin le n-a mbainfidh ordú a dhéanfaidh Seanascal Shaorstáit Éireann fén Acht so ní choiscfe sí eolas do thabhairt d'aon oifigeach údaruithe den Rialtas Briotáineach ar pé dátáin a bheidh riachtanach chun a chumasú go dtabharfar faoiseamh go cuibhe do réir na socruithe a daingneofar leis an ordú san.
Gearr-Theideal.
6.—Féadfar Acht na gCánach Dúbalta (Faoiseamh), 1923, do ghairm den Acht so.
Number 8.
DOUBLE TAXATION (RELIEF) ACT, 1923.
ARRANGEMENT OF SECTIONS
Section | |
Executive Council may make provisional arrangement for relief. | |
Number 8.
DOUBLE TAXATION (RELIEF) ACT, 1923.
Executive Council may make provisional arrangement for relief.
1.—Wherever under any law from time to time in force in Great Britain or in Northern Ireland any tax is for the time being payable in respect of a subject of charge in respect of which a corresponding tax is payable in Saorstát Eireann it shall be lawful for the Executive Council of Saorstát Eireann to enter into a provisional arrangement with the British Government and if the case shall so require with the consent of the Government of Northern Ireland for the granting of relief in cases where there is a charge both to the Irish Free State Tax and to the British Tax in respect of the same subject matter.
Governor-General may confirm a provisional arrangement.
2.—It shall be lawful for the Governor-General of the Irish Free State by order made on the advice of the Executive Council to confirm any such provisional arrangement as is mentioned in the foregoing section, and thereupon such provisional arrangement shall, as from the date of such order or any later date specified in such order, but subject to the provisions of this Act, have effect as if enacted in this Act.
Duration of order made under this Act.
3.—An order made by the Governor-General of the Irish Free State under this Act shall only have effect by virtue of this Act if and so long as the arrangement confirmed by such order, in so far as it relates to the relief to be granted from the British Tax, has the effect of law in Great Britain or in Northern Ireland as the case may be.
Orders to be laid before Dáil Eireann.
4.—Every Order made by the Governor-General of the Irish Free State under this Act shall forthwith be laid before Dáil Eireann, and if Dáil Eireann shall within twenty-one days on which it has sat next after such order was laid before it pass a resolution requiring the revocation of such order, such order shall be revoked and annulled accordingly, but without prejudice to the validity of anything previously done under such order.
Relaxation of obligation as to secrecy.
5.—The obligation as to secrecy imposed by any enactment with regard to a tax to which an order made by the Governor-General of the Irish Free State under this Act relates shall not prevent the disclosure to any authorised officer of the British Government of such facts as may be necessary to enable relief to be duly given in accordance with the arrangements confirmed by such order.
Short Title.
6.—This Act may be cited as the Double Taxation (Relief) Act, 1923.