Off On Dualscroll
Turn Dualscroll on to scroll both language versions together.
Uimhir 13 of 1949.
AN tACHT AIRGEADAIS, 1949.
(An tiontó oifigiúil.)
ACHTAÍTEAR AG AN OIREACHTAS MAR LEANAS:
CUID I.
Cain Ioncaim.
Cáin ioncaim agus forcháin don bhliain 1949-50.
1.—(1) Muireófar cáin ioncaim don bhliain dar tosach an 6ú lá d'Aibreán, 1949, do réir sé scillinge agus sé pingne sa phunt.
(2) Muirearófar forcháin don bhliain dar tosach an 6ú lá d'Aibreán, 1949, ar ioncam aon duine ar mó ná míle agus chúig chéad punt iomlán a ioncaim ó gach bunadh, agus is dó réir na rátaí ar dá réir a muirearaítear í don bhliain dar thosach an 6ú lá d'Aibreán, 1948, a muirearófar amhlaidh í.
(3) Faoi réir forál an Achta seo, beidh éifeacht, maidir leis an gcáin ioncaim agus leis an bhforcháin a muirearófar mar adúradh don bhliain dar tosach an 6ú lá d'Aibreán, 1949, ag na forála ar leithligh, reachtúil agus eile, a bhí i bhfeidhm, an 5ú lá d'Aibreán, 1949, maidir le cáin ioncaim agus forcháin.
Riail 4 de na Rialacha a bhaineas le Cásanna I agus II de Sceideal D a leasú.
2.—Beidh éifeacht ag Riail 4 de na Rialacha a bhaineas le Cásanna I agus II de Sceideal D den Income Tax Act, 1918, arna leasú le halt 31 den Finance Act, 1920, amhail is dá ndéantaí i mír (1) di na focail ó thosach na míre go dtí an focal “paid,” sa tríú háit a bhfuil an focal sin, a scrios agus na focail seo a leanas a chur ina n-ionad:
“Where any company has paid corporation profits tax in respect of any accounting period, the amount so paid shall, in computing for purposes of income tax the profits or gains of the company, be allowed to be deducted as an expense incurred in that accounting period.”
An liúntas i leith caitheamh agus comailt sásra a leathnú.
3.—(1) Ar fud Rialach 6 (arna leasú leis an Acht Airgeadais, 1944 (Uimh. 18 de 1944)) agus Rialach 7 de na Rialacha a bhaineas le Cásanna I agus II de Sceideal D den Income Tax Act, 1918, léireofar tagairtí do bhrabúis nó gnóthachain trádála mar thagairtí a fholaíos tagairtí do na brabúis nó na gnóthachain, pé acu faoi Sceideal D is inmheasúnuithe iad nó nach ea as gairm, fostaíocht, nó oifig, agus beidh feidhm agus éifeacht ag na Rialacha sin 6 agus 7 dá réir sin.
(2) Athghairmtear leis seo alt 5 den Acht Airgeadais, 1936 (Uimh. 31 de 1936).
Alt 19 den Finance Act, 1920, a leasú.
4.—Forléireofar fo-alt (1) d'alt 19 den Finance Act, 1920 (a bhaineas le hasbhaintí i leith gaolta a ghlacas cúram leanaí baintrigh nó leanaí baintrí), agus beidh éifeacht aige, amhail is dá gcuirtí na focail “one hundred pounds” in ionad na bhfocal “forty-five pounds”.
Alt 20 den Finance Act, 1920, a leasú.
5.—Forléireofar alt 20 den Finance Act, 1920 (a bhaineas le hasbhaintí i leith máthar atá ina baintrigh, etc.), agus beidh éifeacht aige, amhail is dá gcuirtí na focail “one hundred pounds” in ionad na bhfocal “forty-five pounds”.
Alt 21 den Finance Act, 1920, a leasú.
6.—Forléireofar fo-alt (1) d'alt 21 den Finance Act, 1920 (a bhaineas le hasbhaintí i leith leanaí), agus beidh éifeacht aige, amhail is dá gcuirtí na focail “living at any time during the year of assessment” in ionad na bhfocal “living at the commencement of the year of assessment”.
Alt 22 den Finance Act, 1920, a leasú.
7.—Forléireofar fo-alt (1) d'alt 22 den Finance Act, 1920, arna leasú le halt 5 den Acht Airgeadais, 1944 (Uimh. 18 de 1944) (a bhaineas le hasbhaintí i leith gaolta cleithiúnacha), agus beidh éifeacht aige, amhail is dá gcuirtí na focail “fifty pounds” in ionad na bhfocal “twenty-five pounds”.
Alt 2 den Acht Airgeadais, 1937, a leasú.
8.—Más rud é, trí mheáin d'aon tsórt (lena n-áirítear meáin neamhdhíreacha nó meáin is sreath oibríocht, agus pé acu roimh an Acht seo a rith a glacadh nó dá éis sin a glacfar iad) go dtioc faidh trádáil, a bhí á seoladh aon uair roimh ghlacadh na meán sin ag aon duine ina aonar nó i gcomhpháirtíocht, chun bheith ina trádáil atá á seoladh ag leanbh nó leanaí leis an duine sin nó i bhfoirm chomhpháirtíochta inar comhpháirtithe an duine sin agus leanbh nó leanaí leis an duine sin, beidh éifeacht ag na forála seo a leanas:—
(a) is tuigthe chun críocha ailt 2 den Acht Airgeadais, 1937 (Uimh. 18 de 1937), gur socraíocht, ar tuigthe gurb é an duine sin an socraitheoir ina leith, na meáin sin,
(b) is tuigthe, chun críocha an ailt sin 2, na brabúis nó na gnóthachain as an trádáil tar éis na meáin sin a ghlacadh, a mhéid a thiocfaid chun linbh nó leanaí leis an duine sin nó chun an duine sin agus leanbh nó leanaí leis an duine sin (do réir mar bheas), a bheith comhionann leis an ioncam a thiocfadh chun an duine sin dá mba nach nglacfaí na meáin sin, agus
(c) is tuigthe go bhfolaíonn an focal “ioncam”, sa chéad áit a bhfuil sé san alt sin 2, na brabúis nó na gnóthachain sin, a mhéid a thiocfaid chun linbh nó leanaí leis an duine sin.
(2) I bhfo-alt (1) den alt seo, folaíonn an focal “leanbh” leas-leanbh, ucht-leanbh agus leanbh neamhdhlisteanach.
(3) Is é méid d'ioncam duine as brabúis nó gnóthachain trádála ar tuigthe, de bhuaidh fo-ailt (1) den alt seo, gurb ioncam le duine eile é, i gcás an duine céad-luaite a bheith ag gabháil go gníomhach do sheoladh na trádála, ná méid iomlán an ioncaim sin lúide suim (dá ngairmtear an tsuim iomchuí i bhfo-alt (4) den alt seo) is ionann agus an méid a lamhálfaí nuair a bheadh na brabúis nó na gnóthachain sin á ríomh i leith an duine chéadluaite dá mba rud é, in ionad é a bheith ina dhuine a bhí ag gabháil do sheoladh na trádála, go mba dhuine é a bhí ar fostú ag duine nó daoine a bhí ag seoladh na trádála.
(4) Is tuigthe gur brabúis nó gnóthachain a thig chun an duine chéad-luaite dá dtagartar i bhfo-alt (3) den alt seo, as oifig nó fostaíocht do réir bhrí Sceidil E den Income Tax Act, 1918, an tsuim iomchuí.
CUID II.
Custaim agus Mal.
Scannán cinematagrafach.
9.—Leasaítear leis seo fo-alt (1) d'alt 17 den Acht Airgeadais, 1932 (Uimh. 20 de 1932), amhail ar an 5ú lá de Bhealtaine, 1949, agus uaidh sin amach—
(a) trí na focail “scannáin nuachta ná” a chur isteach roimh na focail “scannán folamh gan pictiúir air” sa dá áit a bhfuil na focail deiridh sin, agus
(b) trí na focail “scannáin nuachta” a chur in ionad na bhfocal “scannáin a gcuirfear ina luí ar na Coimisinéirí Ioncaim gur cúrsaí nuachta is mó atá orthu”.
Deimhniú airm tine.
10.—(1) San alt seo ciallaíonn an abairt “deimhniú airm tine” deimhniú airm tine arna dheonadh faoi Acht na nArm Tine, 1925 (Uimh. 17 de 1925).
(2) Muirearófar, toibheofar agus íocfar do réir an ráta a sonraítear sa Chéad Sceideal a ghabhas leis an Acht seo, in ionad an ráta a sonraíodh sa Dara Sceideal a ghabhas leis an Acht Airgeadais, 1925 (Uimh. 28 de 1925), an dleacht mháil i leith deimhnithe airm tine a forchuireadh le halt 40 den Acht Airgeadais, 1925, i gcás aon deimhnithe den tsórt sin a thiocfas bhfeidhm an lú lá de Lúnasa, 1949, nó dá éis.
Biotáille a húsáidtear chun biotáille mheithlithe chumhachta a dhéanamh.
11.—Scoirfidh an liúntas is iníoctha faoi alt 1 den Revenue Act, 1906, alt 11 den Finance Act, 1920, agus alt 15 den Finance Act, 1921, i leith biotáille a húsáidtear chun biotáille mheithlithe chumhachta a dhéanamh, de bheith iníoctha i leith biotáille a húsáidfear amhlaidh an lú lá de Dheireadh Fómhair, 1949, nó dá éis.
Dleacht shiamsa i leith ildamhsa nó rince.
12.—(1) San alt seo ciallaíonn an abairt “dleacht shiamsa” an dleacht mháil dá dtagartar faoin ainm “entertainments duty” in alt 1, agus is inmhuirir faoi alt 1, den Finance (New Duties) Act, 1916, arna leasú le hachtacháin ina dhiaidh sin.
(2) Amhail ar an lú lá d'Iúil, 1949, agus uaidh sin amach, forléireofar alt 1 den Finance (New Duties) Act, 1916, agus beidh éifeacht aige, amhail is dá bhfolaíodh an focal “entertainment”, mar mínítear é san alt sin, aon ildamhsa nó rince, agus muirearófar, toibheofar agus íocfar dleacht shiamsa, an lú lá d'Iúil, 1949, agus dá éis, ar gach íocaíocht as dul isteach go dtí aon ildamhsa nó siamsa, pé acu chun rince a dhéanamh nó chun bheith páirteach san ildamhsa nó sa rince sin nó chun féachaint air a raghfar isteach, agus muirearófar, toibheofar agus íocfar í mar adúradh do réir na rátaí seo a leanas:—
Má bhíonn an íocaíocht as dul isteach, gan dleacht d'áireamh, | An Ráta Dleachta | ||||||
s. d. | |||||||
níos mó ná | 4d. | gan bheith níos mó ná | 6½d. | ... | 1½ | ||
,, ,, ,, | 6½d. | ,, ,, ,, ,, ,, | 8d. | ... | 2 | ||
,, ,, ,, | 8d. | ,, ,, ,, ,, ,, | 1s. | 0d. | ... | 3 | |
,, ,, ,, | 1s. | 0d. | ,, ,, ,, ,, ,, | 1s. | 8d. | ... | 4 |
,, ,, ,, | 1s. | 8d. | ,, ,, ,, ,, ,, | 2s. | 0d. | ... | 6 |
,, ,, ,, | 2s. | 0d. | ,, ,, ,, ,, ,, | 3s. | 0d. | ... | 9 |
,, ,, ,, | 3s. | 0d. | ,, ,, ,, ,, ,, | 4s. | 0d. | ... | 1 0 |
,, ,, ,, | 4s. | 0d. | ,, ,, ,, ,, ,, | ... | ... | Is, in aghaidh an chéad 4s. agus is. in aghaidh gach 4s. nó coda de 4s. sa bhreis. | |
(3) Athghairmtear leis seo, amhail ar an lú lá d'Iúil, 1949, agus uaidh sin amach, fo-alt (1) d'alt 13 den Acht Airgeadais, 1946 (Uimh. 15 de 1946).
Saoirse ó dhleacht shíamsa.
13.—Ní déanfar dleacht shiamsa do réir bhrí agus is inmhuirir de bhun ailt 1 den Finance (New Duties) Act, 1916, arna leasú le hachtacháin ina dhiaidh sin, a mhuírearú ná a thobhach i leith aon tsiamsa a cuirfear ar siúl an lú lá de Mheitheamh, 1949, nó dá éis, in áit nach bhfuil in aon cheann, ná laistigh de thrí mhíle ó aon cheann, acu seo a leanas:
(a) contae-bhuirg nó buirg eile,
(b) ceantar uirbeach,
(c) baile ag a bhfuil coimisinéirí faoin Towns Improvement (Ireland) Act, 1854,
(d) baile—
(i) dá ngairmtear baile sa daonáireamh is déanaí de thuras na huaire, agus
(ii) a bhfuil, do réir an daonáirimh sin, daonra is mó ná chúig chéad ann.
Fíon.
14.—Amhail ar an 5ú lá de Bhealtaine, 1949, agus uaidh sin amach, déanfar, i gcás fíona nach fíon drithleach, nadleachta custam ar fhíon a forchuireadh le halt 5 den Acht Airgeadais 1948 (Uimh. 12 de 1948), a mhuirearú, a thobhach agus d'íoc mar leanas in ionad a dhéanamh mar foráltar leis an alt sin, is é sin le rá:—
Fíon— | £ | s. | d. | |
Nach bhfuil níos mó ná 25 gráid de bhiotáille phrofa ann .. .. .. .. | an galún | 0 | 6 | 0 |
A bhfuil níos mó ná 25 gráid ach nach bhfuil níos mó ná 30 gráid de bhiotáille phrofa ann .. .. .. .. .. | an galún | 0 | 10 | 0 |
A bhfuil níos mó ná 30 gráid ach nach bhfuil níos mó ná 42 ghrád de bhiotáille phrofa ann .. .. .. .. .. | an galún | 1 | 4 | 0 |
Agus in aghaidh gach gráid nó codáin de ghrád thar an méid is airde a muirearaítear thuas, dleacht bhreise .. .. | an galún | 0 | 2 | 0 |
Fíon nach bhfuil níos mó ná 25 gráid de bhiotáille phrofa ann sa bhuidéal, dleacht bhreise .. .. .. .. .. | an galún | 0 | 4 | 0 |
Fíon a bhfuil níos mó ná 25 gráid de bhiotáille phrofa ann sa bhuidéal, dleacht bhreise .. .. .. .. .. | an galún | 0 | 8 | 0 |
Rátaí fábhair dleacht custam ar thobac neamonaraithe.
15.—(1) I gcás tobac neamonaraithe, bainfidh forála ailt 8 den Finance Act, 1919, leis na dleachta a forchuireadh air le halt 20 den Acht Airgeadais, 1932 (Uimh. 20 de 1932), ach an abairt “the area of application of the Acts of the Oireachtas” a chur in ionad na habairte “Great Britain and Ireland” agus amhail is dá mbeadh tobac neamonaraithe luaite ar leithligh sa chéad cholún den Dara Sceideal a ghabhas leis an Finance Act, 1919, sin, agus go mbeadh na rátaí fábhair a sonraítear sa Dara Sceideal a ghabhas leis an Acht seo sonraithe ina leith sa dara colún den Dara Sceideal sin a ghabhas leis an Finance Act, 1919.
(2) Beidh éifeacht ag an alt seo d'ainneoin ailt 24 den Acht Airgeadais, 1924 (Uimh. 27 de 1924), ach ní dhéanfaidh sé difir d'fho-alt (2) den alt sin.
Dleacht mháil ar thobac.
16.—(1) Déanfar an dleacht mháil a forchuireadh le halt 19 den Acht Airgeadais, 1934 (Uimh. 31 de 1934), a mhuirearú, a thobhach agus d'íoc do réir na rátaí ar leithligh a sonraítear sa Tríú Sceideal a ghabhas leis an Acht seo, in ionad na rátaí ar leithligh a sonraítear i gCuid II den Dara Sceideal a ghabhas leis an Acht Airgeadais, 1948 (Uimh. 12 de 1948).
(2) Bainfidh fo-ailt (3) go (5) d'alt 19 den Acht Airgeadais, 1934, le tobac is inchurtha faoi mhuirear na dleachta máil a forchuireadh le fo-alt (1) den alt sin do réir ráta a sonraítear sa Tríú Sceideal a ghabhas leis an Acht seo agus chun críche na bainte sin, forléireofar tagairtí sna fo-ailt sin (3) go (5) den alt sin 19 do Chuid I den tSéú Sceideal a ghabhas leis an Acht Airgeadais, 1934, sin, agus beidh éifeacht acu, mar thagairtí don Tríú Sceideal a ghabhas leis an Acht seo.
Lacáiste dleacta i gcás íle udrocharbóin a húsáidtear i rollóirí bóthair.
17.—Déantar leis seo fo-alt (15) d'alt 21 den Acht Airgeadais, 1935 (Uimh. 28 de 1935), arna leasú le fo-alt (6) d'alt 8 den Acht Airgeadais, 1942 (Uimh. 14 de 1942), a leasú tuilleadh trí na focail “ná rollóir bóthair” a chur isteach sa mhíniú ar “mótar-fheithicil” i ndiaidh na bhfocal “ach ní fholaíonn tarraingire bhíonn ceaptha agus déanta chun é d'ússid chun chrícheanna talmhaíochta”.
CUID III.
Dleachta Bais.
Alt 2 den Finance Act, 1894, a leasú.
18.—Leasaítear leis seo mír (e) d'fho-alt (1) d'alt 2 den Finance Act, 1894 (is é sin an mhír a cuireadh isteach sa bhfo-alt sin le fo-alt (1) d'alt 32 den Acht Airgeadais, 1924 (Uimh. 27 de 1924)), trí na focail “or, in the case of a gift for public or charitable purposes, at least one year before the death of the deceased,” a chur isteach i ndiaidh na bhfocal “at least three years before the death of the deceased,”.
Maolú ar fhorála an Achta Airgeadais, 1941, maidir le ceannach blianacht, etc., ó ghaolta.
19.—Faoi réir forál an ailt seo, deonfar an faoiseamh a sonraítear ann más rud é, ar bhás duine a rinne maoin a dhiúscairt i bhfábhar gaoil dó nó i bhfábhar cuideachtan (dá ngairmtear an diúscairt anseo feasta), go mbeidh, nó go mbeadh, d'éagmais an ailt seo, aon dleacht eastáit iníoctha de bhuaidh ailt 31 den Acht Airgeadais, 1941 (Uimh. 14 de 1941) (a bhaineas le blianachta nó leasa eile a cheannach ó ghaolta).
(2) Déanfar ar dtúis an tsuim a ríomh a mbeadh dleacht eastáit iníoctha uirthi, d'éagmais an ailt seo, ar an mbás a tharlachtain, i leith na maoine dob ábhar don diúscairt nó i leith na maoine atá faoi fhiach nó eíre a bhunaigh an t-éagach agus dob ábhar don diúscairt, pé acu sin é, agus, faoi réir na dteorann a foráltar le fo-alt (3) den alt seo, lamhálfar ansin mar asbhaint as an tsuim sin—
(a) an méid, más aon mhéid é, atá ag comhshuim na n-íocaíocht a rinneadh ar cuntas na blianachta nó an leasa eile, don tréimhse ón dáta a thosnaigh an bhlianacht nó an leas eile ar fhaibhriú i bhfábhar an éagaigh go dtí dáta a bháis, de bhreis ar chomhshuim an ioncaim a fuarthas ón éagach de bhuaidh na diúscartha don tréimhse ó dháta na diúscartha go dtí dáta a bháis; agus
(b) ús simplí ar pé cion, más aon chion é, den mhéid adúradh, agus in aghaidh pé tréimhse is dóigh leis na Coimisinéirí Ioncaim a bheith cothrom in imthosca uile an cháis, do réir na rátaí is iníoctha ó am go ham i rith na tréimhse sin ar dhleachta báis i riaráiste.
Sa bhfo-alt seo ciallaíonn an abairt “comhshuim an ioncaim a fuarthas ón éagach de bhuaidh na diúscartha”—
(i) maidir leis an gcuid sin den mhaoin dob ábhar don diúscairt nach fiach ná eire a bhunaigh an t-éagach í, pé méid is dóigh leis na Coimisineirí Ioncaim, in imthosca uile an cháis, is ionann agus teacht isteach réasúnach ón maoin; agus
(ii) maidir leis an gcuid sin den mhaoin dob ábhar don diúscairt ar fiach nó eire a bhunaigh an t-éagach í, comhshuim an úis d'íoc an t-éagach nó dob iníoctha aige i leith an fhéich nó an eire sin.
(3) An méid a lamhálfar mar asbhaint faoi fho-alt (2) den alt seo, déanfar, sna himthosca a sonraítear i bhforála an Cheathrú Sceidil a ghabhas leis an Acht seo, teora a chur leis mar sonraítear sna forála sin faoi seach.
Sa Sceideal sin, tá leis an abairt “an diúscairt” an bhrí atá léi san alt seo, ciallaíonn an abairt “na híocaíochta i leith na blianachta” na híocaíochta a sonraítear i mir (a) d'fho-alt (2) den alt seo, agus ciallaíonn an abairt “an méid a lamhálfar” an méid a lamhálfar mar asbhaint faoin alt seo.
(4) San alt seo, tá leis an bhfocal “gaol” an bhrí a bheirtear dó le fo-alt (4) d'alt 31 den Acht Airgeadais, 1941, agus beidh feidhm ag alt 27 den Acht sin maidir le léiriú an ailt seo agus an Cheathrú Sceidil sin amhail mar atá feidhm aige maidir le léiriú Coda IV den Act sin.
(5) Is tuigthe éifeacht a bheith ag an alt seo maidir le daoine a fuair bás tar éis an 7ú lá de Bhealtaine, 1941.
Dleacht eastáit i gcás polasaithe a choimeád ar bun nó a dhéanamh faoi shocraíochta.
20.—(1) Chun críocha na míre deiridh d'fho-alt (1) d'alt 11 den Customs and Inland Revenue Act, 1889 (a fhorálas, mar atá feidhm aige chun críocha dleachta eastáit, go ndéanfar airgead a gheibhtear faoi pholasaí árachais a rinne an t-éagach ar a shaol féin agus a choimeád sé ar bun d'áireamh mar airgead d'aistrigh ar a bhás) an méid de na préamaí a híocadh ar aon pholasaí árachais agus a ndearnadh, de bhuaidh nó de dhroim socraíochta a rinne an t-éagach, é d'íoc as maoin, bíodh sí arna soláthar ag an éagach nó ná bíodh, a folaíodh sa tsocraíocht, nó as ioncam, bíodh sé arna sholáthar ag an éagach nó ná bíodh, d'éirigh faoin socraíocht, déanfar, faoi réir fo-ailt (2) den alt seo, é d'áireamh amhail is dá mba é an t-éagach d'íoc é.
(2) Aon íocaíochta dá dtagartar i bhfo-alt (1) den alt seo agus nach ndearnadh as maoin arna soláthar go díreach nó go neamhdhíreach ag an éagach chun críocha na socraíochta, ná as maoin a ionadaíos an mhaoin sin, ná as ioncam arna sholáthar go díreach nó go neamhdhíreach ag an éagach, pé acu as an maoin sin d'éirigh sé nó nach ea, ní háireofar iad mar íocaíochta a rinne an t-éagach más deimhin leis na Coimisinéiri Ioncaim nach mar chuid d'aon chomhshocraíocht chomharaíochta idir an t-éagach agus aon duine eile a rinneadh na híocaíochta sin.
(3) Chun críocha an achtacháin sin san Customs and Inland Revenue Act, 1889, déanfar polasaí árachais ar shaol éagaigh, a rinneadh de bhuaidh nó de dhroim socraíochta arna déanamh ag an éagach, d'áireamh amhail is dá mba é an t-éagach a rinne é.
(4) Is tuigthe éifeacht a bheith ag an alt seo maidir le daoine a fuair bás an 4ú lá de Bhealtaine, 1949, nó dá éis.
(5) Chun críocha an ailt seo—
(a) folaíonn an focal “socraíocht” aon diúscairt, iontaobhas, cúnant, comhaontú nó comhshocraíocht, agus
(b) is tuigthe socraíocht a bheith déanta ag duine má rinne sé an tsocraíocht go díreach nó go neamhdhíreach, agus go háirithe (ach gan dochar do ghinearáltacht na bhfocal roimhe seo den mhír seo) má rinne nó má gheall sé cistí a sholáthar go díreach nó go neamhdhíreach chun críocha na socraíochta, nó má rinne sé comhshocraíocht chomharaíocht le haon duine eile chun an duine sin do dhéanamh na socraíochta.
CUID IV.
Cain Bhrabus Corparaide.
Comhaontú chun faoiseamh comharaíochta ó chánachas dúbalta a thabhairt i leith cánach brabús corparáide agus cánach brabús na Ríochta Aontaithe.
21.—(1) Déantar leis seo an comhaontú (dá ngairmtear an comhaontú sceidealta san alt seo), atá leagtha amach i gCuid I den Chúigiú Sceideal a ghabhas leis an Acht seo agus a rinneadh an 18ú lá de Bhealtaine, 1949, idir an Rialtas agus Rialtas na Ríochta Aontaithe, a dhaingniú agus beidh feidhm dlí aige.
(2) Chun éifeacht a thabhairt don chomhaontú sceidealta, beidh éifeacht ag na forála atá leagtha amach i gCuid II den Chúigiú Sceideal a ghabhas leis an Acht seo.
(3) I gcás tréimhsí cuntasaíochta dar tosach dáta roimh an lú lá d'Eanáir, 1949, agus dar críoch an dáta sin nó dáta dá éis, déanfar na cionranna is gá a dhéanamh chun críocha an chomhaontuithe sceidealta, agus is i gcomhréir leis an méid mí nó codán de mhí sa chuid den tréimhse chuntasaíochta iomchuí roimh an lú lá d'Eanáir, 1949, agus sa chuid den tréimhse sin i ndiaidh an 31ú lá de Nollaig, 1948, faoi seach, a déanfar aon chionroinnt den tsórt sin.
(4) Féadfaidh na Coimisinéirí Ioncaim rialacháin a dhéanamh maidir le deonadh na bhfaoiseamh a sonraítear sa chomhaontú sceidealta.
Deireadh leis an méadú ar cháin bhrabús corparáide ar chuideachtana coigríche.
22.—(1) Scoirfidh alt 31 den Acht Airgeadais, 1928 (Uimh. 11 de 1928), arna leasú le halt 47 den Acht Airgeadais, 1932 (Uimh. 20 de 1932), agus le halt 35 den Acht Airgeadais, 1941 (Uimh. 14 de 1941), d'éifeacht a bheith aige maidir le brabúis a thiocfas i dtréimhsí cuntasaíochta dar tosach an 1ú lá d'Eanáir, 1949, nó dáta dá éis, agus dá réir sin muirearófar, toibheofar agus íocfar cáin bhrabús corparáide, is inmhuirir an bhrabúis chuide-eachtan coigríche i leith aon tréimhse cuntasaíochta den tsórt sin, amhail is nár hachtaíodh alt 31 den Acht Airgeadais, 1928, ná na forála ag leasú an ailt sin atá in alt 47 den Acht Airgeadais 1932, agus in alt 35 den Acht Airgeadais, 1941.
(2) Beidh éifeacht ag na forála seo a leanas maidir le tréimhse chuntasaíochta chuideachtan coigríche, is tréimhse dar tosach dáta roimh an 1ú lá d'Eanáir, 1949, agus dar críoch an dáta sin nó dáta dá éis agus nach gcruthóidh an chuideachta ina taobh chun sástachta na gCoimisinéirí Ioncaim, gur comhlíonadh ceann de na coinníollacha a hordaíodh le fo-alt (2) d'alt 31 den Acht Airgeadais, 1928, is é sin le rá:
(a) déanfar na brabúis a tháinig sa tréimhse sin a chionroinnt idir an chuid den tréimhse roimh an lú lá d'Eanáir, 1949, agus an chuid eile den tréimhse i gcomhréir le faid na gcoda sin faoi seach,
(b) ní déanfar cáin bhrabús corparáide a mhuirearú ar an oiread de na brabúis a cionroinnfear don chuid den tréimhse roimh an lú lá d'Eanáir, 1949, a bhfuil idir é agus £2,500 an cothrom céanna atá idir an chuid sin agus dhá mhí dhéag agus déanfar í a mhuirearú ar an bhfuíollach de na brabúis a cionroinnfear don chuid sin do réir a dó dhéag go leith faoin gcéad,
(c) ní déanfar cáin bhrabús corparáide a mhuirearú ar an oiread de na brabúis a cionroinnfear don chuid eile den tréimhse a bhfuil idir é agus £2,500 an cothrom céanna atá idir an chuid sin agus dhá mhí dhéag agus déanfar í a mhuirearú ar an bhfuíollach de na brabúis a cionroinnfear don chuid sin do réir a a deich faoin gcéad.
Forléiriú na Coda seo den Acht seo.
23.—Forléireofar agus léifear an Chuid seo den Acht seo agus an Cúigiú Sceideal a ghabhas leis an Acht seo i dteannta Coda V den Finance Act, 1920, arna leasú nó arna leathnú le hachtacháin ina dhiaidh sin.
CUID V.
Dleachta Stampa.
Dleachta stampa ar léasanna d'athrú.
24.—(1) Na dleachta stampa is inmhuirir faoi mhír (3) den mhírcheann “Lease or Tack” sa Chéad Sceideal a ghabhas leis an Stamp Act, 1891, arna leasú le hachtacháin ina dhiaidh sin, i leith aon chomaoine, arb é atá inti aon airgead, stoc nó urrús (seachas cíos) as ucht léasa, beid, d'ainneoin aon Achta eile, do réir dhá phunt agus deich scillinge in aghaidh gach caoga punt nó codáin de chaoga punt de mhéid nó de luach na comaoine sin.
(2) Más rud é—
(a) gurb é atá sa chomaoin, nó in aon chuid den chomaoin, as ucht léasa, aon airgead, stoc nó urrús (seachas cíos) nach mó ná chúig chéad punt a mhéid nó a luach, agus
(b) go bhfuil ráiteas sa léas á rá nach bhfuil an t-idirbheart a déantar leis ina chuid d'idirbheart is mó ná sin ná de shreath idirbheart a bhfuil méid nó luach nó iomlán méide nó luacha na comaoine, seachas cíos, ina leith, níos mó ná chúig chéad punt, agus
(c) nach léas é a bhfuil cíos is mó ná fiche punt sa bhliain mar chuid den chomaoin ina leith, ní bheidh feidhm ag fo-alt (1) den alt seo maidir leis an dleacht is inmhuirir i leith na comaoine, nó na coda dhi, arb é atá inti aon airgead, stoc nó urrús.
(3) Más rud é—
(a) gurb é atá sa chomaoin, nó in aon chuid den chomaoin, as ucht léasa, aon airgead, stoc nó urrús (seachas cíos) ar mó ná chúig chéad punt ach nach mó ná míle punt a mhéid nó a luach, agus
(b) go bhfuil ráiteas sa léas á rá nach bhfuil an t-idirbheart a déantar leis ina chuid d'idirbheart is mó ná sin ná de shreath idirbheart, agus
(c) nach léas é a bhfuil cíos is mó ná fiche punt sa bhliain mar chuid den chomaoin ina leith,
ní bheidh feidhm ag fo-alt (1) den alt seo maidir leis an dleacht is inmhuirir i leith na comaoine, nó na coda dhi, arb é atá inti aou airgead, stoc nó urrús, ach, d'ainneoin aon Achta eile, beidh dleacht inmhuirir ina leith mar leanas:
Má bhíonn méid nó luach na comaoine, nó na coda dhi,—
Níos mó ná | £500 | gan bheith níos mó ná | £550 | .. | £7 | 10s. | |
,, ,, ,, | £550 | ,, ,, ,, ,, ,, | £600 | .. | £10 | ||
,, ,, ,, | £600 | ,, ,, ,, ,, ,, | £650 | .. | £15 | ||
,, ,, ,, | £650 | ,, ,, ,, ,, ,, | £700 | .. | £20 | ||
,, ,, ,, | £700 | ,, ,, ,, ,, ,, | £750 | .. | £25 | ||
,, ,, ,, | £750 | ,, ,, ,, ,, ,, | £800 | .. | £30 | ||
,, ,, ,, | £800 | ,, ,, ,, ,, ,, | £850 | .. | £35 | ||
,, ,, ,, | £850 | ,, ,, ,, ,, ,, | £900 | .. | £40 | ||
,, ,, ,, | £900 | ,, ,, ,, ,, ,, | £950 | .. | £45 | ||
,, ,, ,, | £950 | ,, ,, ,, ,, ,, | £1,000 | .. | £50 |
(4) Beidh éifeacht ag na forála roimhe seo den alt seo i gcás (agus sa chás sin amháin) ina mbeidh sa léas ráiteas ón léasaí á dheimhniú gur ceann acu seo a leanas an phearsa a thiocfas i dteideal an leasa thairbhiúil uile i leas an léasaí faoin léas (nó i gcás níos mó ná pearsa amháin a theacht i dteideal leasa thairbhiúil ann, gach ceann faoi leith dhíobh):
(a) saoránach Éireannach,
(b) pearsa atá de thuras na huaire ina ghnáthchónaí sa Stát agus a bhí ina ghnáthchónaí sa Stát go leanúnach ar feadh na dtrí bliana díreach roimh an 15ú lá de Dheireadh Fómhair, 1947,
(c) comhlucht corprach a corpraíodh sa Stát an 15ú lá de Dheireadh Fómhair, 1947, nó roimhe sin,
(d) comhlucht corprach a corpraíodh lasmuigh den Stát agus a chomhdaigh le cláraitheoir na gcuideachtan, an 15ú lá de Dheireadh Fómhair, 1947, nó roimhe sin, na doiciméid agus na sonraí a luaitear i bhfo-alt (1) d'alt 274 den Companies (Consolidation) Act, 1908,
(e) pearsa atá go dleathach ag seoladh gnótha a thagas faoi réim forál aon mhíre d'fho-alt (1) d'alt 9 den Acht chun Déantúis a Rialú, 1934 (Uimh. 36 de 1934) nó
(f) comhlucht corprach a corpraíodh sa Stát tar éis an 15ú lá de Dheireadh Fómhair, 1947, i gcás níos mó ná leath (do réir luacha ainmniúil) na scaireanna de gach aicme a heisíodh a bheith ar únaeracht tairbhiúil ag pearsain a dtagann gach pearsa faoi leith acu faoi réim míre de mhíreanna (a) go (e) den fho-alt seo.
(5) D'ainneoin aon Achta eile, i gcás léasa nach bhfuil, de bhuaidh fo-ailt (4) den alt seo, aon éifeacht ag forála fo-alt (1), (2) agus (3) den alt seo ina leith, beidh na dleachta stampa is inmhuirir faoi mhír (3) den mhírcheann “Lease or Tack” sa Chéad Sceideal a ghabhas leis an Stamp Act, 1891, arna leasú le hachtacháin ina dhiaidh sin, i leith aon chomaoine, arb é atá inti aon airgead, stoc nó urrús (seachas cíos), as ucht an léasa, do réir ráta (dá ngairmtear an ráta ard san alt seo) chúig puint fhichead faoin gcéad de mhéid nó de luach na comaoine sin.
(6) (a) Aon léas (nach bhforghníomhaítear de mheon mhacánta agus ar chomaoin luachmhar), is tuigthe, chun críocha an ailt seo, gur léas é a oibríos mar dhiúscairt shaorálach inter vivos, agus chuige sin ní tuigthe gur comaoin luachmhar an chomaoin ar aon léas más dóigh leis na Coimisínéirí Ioncaim, toisc gur comaoin neamhleor an chomaoin nó ar aon chúis eile, gur tairbhe shubstainteach don léasaí an léas.
(b) Bainfidh an t-alt seo le haon léas a oibríos mar dhiúscairt shaorálach inter vivos, agus déanfar aon tagairt san alt seo do mhéid nó do luach aon chomaoine d'fhorléiriú, maidir le dleacht is inmhuirir ar an léas sin, mar thagairt don mhéid nó don luach íosta ba ghá chun nach mbeadh an léas, gan athrú a theacht ar aon chíos faoi, ina léas d'oibreodh mar dhiúscairt shaorálach inter vivos.
(7) (a) Baineann an fo-alt seo le gach léas den tsórt dá dtagartar sna fo-ailt roimhe seo den alt seo, pé acu léas é a oibríos mar dhiúscairt shaorálach inter vivos nó nach ea, mura mbíonn an phearsa a thig i dteideal an leasa thairbhiúil uile i leas an léasaí faoin léas (nó, i gcás níos mó ná pearsa amháin a theacht i dteideal leasa thairbhiúil ann, gach pearsa faoi leith dhíobh) faoi réim míre de mhíreanna (a) go (f) d'fho-alt (4) den alt seo.
(b) Más rud é, ar thríocha lá a bheith caite tar éis a fhorghníomhuithe, nach mbeidh léas lena mbaineann an fo-alt seo stampálta nó nach mbeidh sé stampálta do réir an ráta aird, beidh suim is ionann agus dhá oiread méid na dleachta do réir an ráta aird dlite ansin mar fhiach don Aire Airgeadais chun tairbhe an Phríomh-Chiste ón léasaí, nó i gcás léasaithe, ó na léasaithe sin i gcomhpháirt agus ar leithligh, agus beidh sí iníoctha leis na Coimisinéirí Ioncaim agus féadfar an tsuim sin a ghnóthú ar agra an Ard-Aighne in aon chúirt dlínse inniúla.
(c) Féadfaidh na Coimisinéirí Ioncaim, más oiriúnach leo, aon uair tar éis léas lena mbaineann an fo-alt seo d'fhorghníomhú den chéad uair, aon tsuim a féadtar a ghnóthú faoi mhír (b) den fho-alt seo a laghdú nó a mhaitheamh.
Dleachta stampa ar léasanna áirithe.
25.—(1) Más rud é—
(a( go raibh dleacht stampa inmhuirir, an 4ú lá de Bhealtaine, 1949, nó aon lá dá éis sin agus roimh dháta an Achta seo a rith faoi mhír (3) den mhírcheann “Lease or Tack” sa Chéad Sceideal a ghabhas leis an Stamp Act, 1891, arna leasú le hachtacháin ina dhiaidh sin, i leith aon chomaoine, arb é a bhí inti aon airgead, stoc nó urrús (seachas cíos), as ucht léasa a forghníomhaíodh den chéad uair an 4ú lá de Bhealtaine, 1949, nó dá éis, agus
(b) go raibh an dleacht sin inmhuirir i leith suime (dá ngairmtear an tsuim bheag sa bhfo-alt seo) ba lú ná an tsuim (dá ngairmtear an tsuim mhór sa bhfo-alt seo) dob iomchuí dá mbeadh alt 24 den Acht seo achtaithe an lú lá de Nollaig, 1947,
ansin—
(I) beidh éifeacht ag na forála seo a leanas má stampáladh an léas i leith na suime bige roimh an Acht seo a rith, pé acu stampáladh nó nár stampáladh an léas le stampa ar leith a thaispeáineas gur stampáladh go cuí é:
(i) beidh dleacht stampa inmhuirir arís i leith na comaoine sin (dá ngairmtear an dleacht stampa bhreise sa mhír seo) agus beidh sí inmhuirir d'ainneoin na stampála sin i leith na suime bige,
(ii) beidh an dleacht stampa bhreise inmhuirir i leith suime is ionann agus an méid atá an tsuim bheag faoi bhun na suime móire,
(iii) nuair a bheas an tsuim mhór á cinneadh chun críocha fo-mhíre (ii) den mhír seo, má cruthaíodh chun sástachta na gCoimisinéirí Ioncaim go bhféadfadh aon ráiteas den tsórt dá dtagartar in alt 24 den Acht seo a bheith go cuí sa léas, cé nach raibh sé ann iarbhír, is tuigthe an ráiteas sin a bheith sa léas,
(iv) chun críocha stampála an léasa i leith na dleachta stampa breise, is tuigthe gur forghníomhaíodh an léas den chéad uair ar an Acht seo a rith,
(v) más rud é, ar thríocha lá a bheith caite tar éis an tAcht seo a rith, nach mbeidh an léas stampálta i leith na dleachta stampa breise, beidh suim is ionann agus dhá oiread na dleachta stampa breise dlite ansin mar fhiach don Aire Airgeadais chun tairbhe an Phríomh-Chiste ón léasaí, nó i gcás léasaithe, ó na léasaithe i gcomhpháirt agus ar leithligh, agus beidh sí iníoctha leis na Coimisinéirí Ioncaim agus féadfar an tsuim sin a ghnóthú ar agra an Ard-Aighne in aon chúirt dlínse inniúla,
(vi) féadfaidh na Coimisinéirí Ioncaim, más oiriúnach leo, aon tsuim a féadtar a ghnóthú faoi fho-mhír (v) den mhír seo a laghdú nó a mhaitheamh; agus
(II) beidh éifeacht ag na forála seo a leanas má stampáladh an léas i leith na suime móire roimh an Acht seo a rith:
(i) an dleacht stampa a muirearaíodh i leith na suime móire is tuigthe gur muirearaíodh amhlaidh go cuí í agus daingnítear leis seo í,
(ii) nuair a bheas an tsuim mhór á cinneadh chun críocha na míre seo, má cruthaíodh chun sástachta na gCoimisinéirí Ioncaim nuair a stampáladh an léas go bhféadfadh aon ráiteas den tsórt dá dtagartar in alt 24 den Acht seo a bheith go cuí sa léas, cé nach raibh sé ann iarbhír, is tuigthe an ráiteas sin a bheith sa léas; agus
(III) beidh éifeacht ag na forála seo a leanas murar stampáladh an léas roimh an Acht seo a rith:
(i) beidh dleacht stampa inmhuirir in aghaidh na comaoine sin i leith suime is ionann agus an tsuim mhór (dá ngairmtear an dleacht stampa méadaithe sa mhír seo),
(ii) nuair a bheas an tsuim mhór á cinneadh chun críocha fo-mhíre (i) den mhír seo, má cruthaíodh chun sástachta na gCoimisinéirí Ioncaim go bhféadfadh aon ráiteas den tsórt dá dtagartar in alt 24 den Acht seo a bheith go cuí sa léas, cé nach raibh sé ann iarbhír, is tuigthe an ráiteas sin a bheith sa léas,
(iii) chun críocha stampála an léasa i leith na dleachta stampa méadaithe, is tuigthe gur forghníomhaíodh an léas den chéad uair ar an Acht seo a rith,
(iv) más rud é, ar thríocha lá a bheith caite tar éis an tAcht seo a rith, nach mbeidh an léas stampálta i leith na dleachta stampa méadaithe, beidh suim is ionann agus dhá oiread na dleachta stampa méadaithe dlite ansin mar fhiach don Aire Airgeadais chun tairbhe an Phríomh-Chiste ón léasaí, nó i gcás léasaithe, ó na léasaithe i gcomhpháirt agus ar leithligh, agus beidh sí iníoctha leis na Coimisinéirí Ioncaim agus féadfar an tsuim sin a ghnóthú ar agra an Ard-Aighne in aon chúirt dlínse inniúla,
(v) féadfaidh na Coimisinéirí Ioncaim, más oiriúnach leo, aon tsuim a féadtar a ghnóthú faoi na forála atá i bhfo-mhír (iv) den mhír seo a laghdú nó a mhaitheamh.
(2) Más rud é—
(a) go raibh dleacht stampa inmhuirir, an lú lá de Nollaig, 1947, nó aon lá dá éis sin agus roimh an 28ú lá d'Aibreán, 1949, faoi mhír (3) den mhírcheann “Lease or Tack” sa Chéad Sceideal a ghabhas leis an Stamp Act, 1891, arna leasú le hachtacháin ina dhiaidh sin, i leith aon chomaoine, arb é a bhí inti aon airgead, stoc nó urrús (seachas cíos), as ucht léasa, agus
(b) gur muirearaíodh an dleacht sin aon lá roimh an 28ú lá d'Aibreán, 1949, i leith suime dob ionann agus an tsuim dob iomchuí dá mbeadh alt 24 den Acht seo achtaithe an lú lá de Nollaig, 1947,
is tuigthe maidir leis an dleacht sin a muirearaíodh mar adúradh gur muirearaíodh amhlaidh go cuí í agus daingnítear leis seo í.
(3) Ní dhéanfaidh aon ní i bhfo-alt (2) den alt seo difir—
(a) d'aon chás ina ndearna cúirt ar bith measúnú ar dhleacht stampa roimh an 28ú lá d'Aibreán, 1949, ná
(b) d'aon chás ina ndearna na Coimisinéirí Ioncaim measúnú faoi alt 12 den Stamp Act, 1891, roimh an 28ú lá d'Aibreán, 1949, agus ina ndearnadh achomharc ína choinne a thionscnamh go cuí faoi alt 13 den Acht sin.
Dleachta stampa, ar mhorgáistí áirithe, etc.
26.—(1) San alt seo—
cíallaíonn an focal “maoin” tailte, tionóntáin nó oidhreachtáin atá ar tíolacadh nó ar aistriú (pé acu roimh an Acht seo a rith nó dá éis sin a rinneadh an tíolacadh nó an t-aistriú) chun comhluchta chorpraigh trí ionstraim is inmhuirir le dleacht stampa faoin mírcheann “Conveyance or Transfer on sale of any property” sa Chéad Sceideal a ghabhas leis an Stamp Act, 1891, arna leasú le hachtacháin ina dhiaidh sin, agus a stampáladh do réir an ráta a luaitear i bhfo-alt (1) d'alt 13 den Acht Airgeadais (Uimh. 2), 1947 (Uimh. 33 de 1947); ciallaíonn an abairt “comhlucht corprach Éireannach” comhlucht corprach do réir míre (f) d'fho-alt (4) d'alt 13 den Acht Airgeadais (Uimh. 2), 1947; ciallaíonn an abairt “pearsa neamhcháilithe” aon phearsa a bhí, ar dháta forghníomhuithe na hionstraime iomchuí trínar tíolacadh nó trínar haistríodh maoin chun comhluchta chorpraigh, gan bheith faoi réim míre de mhíreanna (a) go (e) d'fho-alt (4) d'alt 13 den Acht Airgeadais (Uimh. 2), 1947;
ciallaíonn an focal “scaireanna” scaireanna eisithe de gach aicme.
(2) (a) Más rud é, i gcás ina bhfuil maoin ar tíolacadh nó ar aistriú chun comhluchta chorpraigh Éireannaigh, go dtabharfaidh an comhlucht corprach aon mhorgáiste nó morgáiste cothromais nó aon mhuirear ar an maoin, nó aon bhintiúir, nó aon bhanna, cúnant nó barántas aturnae chun breithiúnas d'admháil agus a thaifeadadh, do phearsa neamhcháilithe atá i dteideal tairbhiúil scaireanna ar bith sa chomhlucht corprach nó a dhéanas nó a fhéadas, faoi mheabhrán comhlachais nó faoi airteagail chomhlachais an chomhluchta chorpraigh nó ar shlí eile, urlámh nó bainistí d'fheidhmiú air nó más rud é go dtabharfaidh an comhlucht corpracha a leithéid do dhá phearsain nó níos mó ar pearsa neamhcháilithe den tsórt sin aon phearsa acu—
(i) beidh an morgáiste, an morgáiste cothromais, an muirear, an bintiúir, an banna, an cúnant nó an barántas aturnae inmhuirir, d'ainneoin aon Achta eile, le dleacht stampa do réir chúig puint fhichead faoin gcéad de luach na maoine, agus
(ii) más rud é, ar thríocha lá a bheith caite tar éis an morgáiste, an morgáiste cothromais, an muirear, an bintiúir, an banna, an cúnant nó an barántas aturnae d'fhorghníomhú, nach mbeidh sé stampálta nó nach mbeidh sé stampálta do réir an ráta sin, beidh suim is ionann agus dhá oiread méid na dleachta do réir an ráta sin dlite ansin mar fhiach don Aire Airgeadais chun tairbhe an Phríomh-Chiste ón duine sin, nó ó na daoine sin i gcomhpháirt agus ar leithligh.
(b) Más rud é, i gcás ina bhfuil maoin ar tíolacadh nó ar aistriú chun comhluchta chorpraigh Éireannaigh,—
(i) go dtabharfaidh an comhlucht corprach aon mhorgáiste nó morgáiste cothromais nó aon mhuirear ar an maoin, nó aon bhintiúir, nó aon bhanna nó cúnant d'aon phearsain (nach pearsa neamhcháilithe den tsórt a luaitear i mír (a) den fho-alt seo) nó do dhá phearsain nó níos mó (nach pearsa neamhcháilithe den tsórt a luaitear i mír (a) den fho-alt seo aon phearsa acu), agus
(ii) go bhforghníomhófar ina dhiaidh sin aon aistriú, sannadh nó diúscairt dá dtiocfaidh an morgáiste, an morgáiste cothromais, an muirear, an bintiúir an banna nó an cúnant sin a bheith ar aistriú chun nó i bhfábhar pearsan neamhcháilithe den tsórt a luaitear i mír (a) den fho-alt seo nó chun nó i bhfábhar dhá phearsan nó níos mó ar pearsa neamhcháilithe den tsórt sin aon phearsa acu,
beidh éifeacht ag na forála seo a leanas:
(i) beidh an t-aistriú, an sannadh nó an diúscairt inmhuirir, d'ainneoin aon Achta eile, le dleacht stampa do réir chúig puint fhichead faoin gcéad de luach na maoine, agus
(ii) más rud é, ar thríocha lá a bheith caite tar éis an t-aistriú, an sannadh nó an diúscairt d'fhorghníomhú, nach mbeidh sé stampálat nó nach mbeidh sé stampálta do réir an ráta sin, beidh suim is ionann agus dhá oiread méid na dleachta do réir an ráta sin dlite ansin mar fhiach don Aire Airgeadais chun tairbhe an Phríomh-Chiste ón bpearsain is déanaí a luadh, nó ó na pearsain is déanaí a luadh, i gcomhpháirt agus ar leithligh.
(c) Más rud é, i gcás maoine atá ar tíolacadh nó ar aistriú chun comhluchta chorpraigh Éireannaigh, go ndéanfaidh an comhlucht corprach gníomhais teidil, nó aon doiciméad teidil, chun na maoine, a lóisteáil mar urrús agus gur le pearsa neamhcháilithe den tsórt a luaitear i mír (a) den fho-alt seo nó le dhá phearsain nó níos mó ar pearsa neamhcháilíthe den tsórt sin aon phearsa acu a déanfar an lóisteáil—
(i) déanfaidh an comhlucht corprach, laistigh de thríocha lá tar éis na lóisteála, ráiteas a sheachadadh do na Coimisinéirí Ioncaim a mbeidh sonraí ann ar an maoin, luach na maoine agus ainmneacha agus tuairiscí na bpáirtithe san idirbheart,
(ii) beidh an ráiteas inmhuirir le dleacht stampa a bheas iníoctha ag an gcomhlucht corprach do réir chúig puint fhichead faoin gcéad de luach na maoine, agus
(iii) mura seachadtar an ráiteas laistigh den tríocha lá sin nó más rud é, ar an tríocha lá sin a bheith caite, nach mbeidh sé stampálta do réir an ráta sin, beidh suim is ionann agus dhá oiread méid na dleachta do réir an ráta sin dlite ansin mar fhiach don Aire Airgeadais chun tairbhe an Phríomh-Chiste ón gcomhlucht corprach agus óna stiúrthóirí, i gcomhpháirt agus ar leithligh,
(d) Más rud é, i gcás maoine atá ar tíolacadh nó ar aistriú chun comhluchta chorpraigh Éireannaigh,—
(i) go ndéanfaidh an comhlucht corprach gníomhais teidil, nó aon doiciméad teidil, chun na maoine, a lóisteáil mar urrús agus gur le pearsa (nach pearsa neamhcháilithe den tsórt a luaitear i mír (a) den fho-alt seo) nó le dhá phearsain nó níos mó (nach pearsa neamhcháilithe den tsórt a luaitear i mír (a) den fho-alt seo aon phearsa acu) a déanfar an lóisteáil agus
(ii) go ndéanfar aon aistriú nó aistrithe ina dhiaidh sin dá dtarlóidh go scoirfidh na gníomhais teidil nó an doiciméad teidil sin de bheith lóisteálta mar adúradh agus go mbeidh an céanna ar lóisteáil mar urrús le pearsa is pearsa neamcháilithe den tsórt a luaitear i mír (a) den fho-alt seo nó le dhá phearsain nó níos mó ar pearsa neamhcháilithe den tsórt sin aon phearsa acu,
beidh éifeacht ag na forála seo a leanas:
(I) déanfaidh an phearsa nó an dá phearsain nó níos mó is déanaí a luadh ráiteas a sheachadadh do na Coimisinéirí Ioncaim, laistigh de thríocha lá tar éis na gníomhais teidil nó an doiciméad teidil sin a lóisteáil leis an bpearsa nó leis na pearsain sin, a mbeidh sonraí ann ar an maoin, luach na maoine agus ainm nó ainmneacha agus tuairisc nó tuairiscí na pearsan nó na bpearsan sin,
(II) beidh an ráiteas inmhuirir le dleacht stampa a bheas iníoctha ag an bpearsa nó ag na pearsain sin do réir chúig puint fhichead faoin gcéad de luach na maoine, agus
(III) mura seachadtar an ráiteas laistigh den tríocha lá sin nó más rud é, ar thríocha lá a bheith caite tar éis a sheachadtha, nach mbeidh sé stampálta do réir an ráta sin, beidh suim is ionann agus dhá oiread méid na dleachta do réir an ráta sin dlite ansin mar fhiach don Aire Airgeadais chun tairbhe an Phríomh-Chiste ón bpearsa sin, nó ó na pearsain sin i gcomhpháirt agus ar leithligh.
(3) Más rud é, i gcás maoine atá ar tíolacadh nó ar aistriú chun comhluchta chorpraigh Éireannaigh, go dtiocfaidh pearsa neamhcháilithe nó dhá phearsain nó níos mó ar pearsa neamhcháilithe aon phearsa acu i dteideal aon leasa thairbhiúil in iomlán na maoine nó i gcuid di, beidh éifeacht ag na forála seo a leanas murab ionstraim is inmhuirir le dleacht stampa faoi fho-alt (2) den alt seo an phríomh-ionstraim nó an aonionstraim faoina dtiocfaidh an phearsa nó na pearsain sin i dteideal amhlaidh nó mura bhfuil dleacht stampa arna cinneadh do réir luach na maoine íoctha faoin bhfo-alt sin ag an bpearsa sin nó ag aon phearsa de na pearsain sin—
(i) beidh an phríomh-ionstraim nó an aon-ionstraim faoina dtiocfaidh an phearsa nó na pearsain sin i dteideal amhlaidh inmhuirir, d'ainneoin aon Achta eile, le dleacht stampa do réir chúig puint fhichead faoin gcéad de mhéid nó de luach na comaoine nó, i gcás diúscartha saorálaí inter vivos, de luach na maoine (nó na coda dhi a dtiocfaidh an phearsa nó na pearsain sin ina teideal), agus
(ii) más rud é, ar thríocha lá a bheith caite ó tháinig an phearsa nó na pearsain sin i dteideal amhlaidh, nach mbeidh an ionstraim sin stampálta nó nach mbeidh sí stampálta do réir an ráta sin, beidh suim is ionann agus dhá oiread méid na dleachta do réir an ráta sin dlite ansin mar fhiach don Aire Airgeadais chun tairbhe an Phríomh-Chiste ón bpearsa sin, nó ó na pearsain sin i gcomhpháirt agus ar leithligh.
(4) (a) I gcás ina bhfuil maoin ar tíolacadh nó ar aistriú chun comhluchta chorpraigh a scoir de bheith ina chomhlucht chorprach Éireannach toisc na scaireanna, go dtí méid is mó ná a leath (do réir luach ainmniúil), do scor de bheith ar únaeracht tairbhiúil ag pearsain a bhfuil gach pearsa acu faoi réim míre de mhíreanna (a) go (e) d'fho-alt (4) d'alt 13 den Acht Airgeadais (Uimh. 2), 1947, beidh éifeacht ag na forála seo a leanas:
(i) beidh an phríomh-ionstraim nó an aon-ionstraim trínar tíolacadh nó trínar haistríodh an mhaoin chun an chomhluchta chorpraigh inmhuirir athuair le dleacht stampa, d'ainneoin í a bheith stampálta cheana, agus pé acu stampáladh nó nár stampáladh í le stampa ar leith a thaispeánas gur stampáladh go cuí í,
(ii) beidh an dleacht sin inmhuirir do réir chúig puint fhichead faoin gcéad ar an méid ar dá réir a cinneadh an dleacht stampa a híocadh cheana, agus
(iii) más rud é, ar thríocha lá a bheith caite ó scoir an comhlucht corprach de bheith ina chomhlucht corprach Éireannach, nach mbeidh an ionstraim sin stampálta nó nach mbeidh sí stampálta do réir an ráta sin, beidh suim is ionann agus dhá oiread méid na dleachta do réir an ráta sin dlite ansin mar fhiach don Aire Airgeadais chun tairbhe an Phríomh-Chiste ón gcomhlucht corprach agus óna stiúrthóirí i gcomhpháirt agus ar leithligh.
(b) Ní bheidh feidhm ag an bhfo-alt seo in aon chás ina ndearnadh dleacht stampa arna cinneadh do réir luach na maoine d'íoc cheana faoi fho-alt (2) den alt seo ná in aon chás inar scoir na scaireanna de bheith i seilbh mar adúradh trí oibriú dlí amháin nó toisc aon aistrithe ó ionadaí pearsanta sealbhóra mhairbh nó toisc aon orduithe ó Chúirt.
(5) (a) Aon tsuim is fiach atá dlite don Aire Airgeadais do réir an ailt seo, beidh sí iníoctha leis na Coimisinéirí Ioncaim agus féadfar í a ghnóthú ar agra an Ard-Aighne in aon chúirt dlínse inniúla.
(b) Féadfaidh na Coimisinéirí Ioncaim, más cuí leo, aon tsuim a féadfar a ghnóthú faoi mhír (a) den fho-alt seo a laghdú nó a mhaitheamh.
Dleachta stampa i gcás idirbheart áirithe a rinneadh roimh an Acht seo a rith.
27.—(1) San alt seo—
ciallaíonn an focal “maoin” tailte, tionóntáin nó oidhreachtáin a bhí ar tíolacadh nó ar aistriú chun comhluchta chorpraigh trí ionstraim is inmhuirir le dleacht stampa faoin mírcheann “Conveyance or Transfer on sale of any property” sa Chéad Sceideal a ghabhas leis an Stamp Act, 1891, arna leasú le hachtacháin ina dhiaidh sin, agus a stampáladh do réir an ráta a luaitear i bhfo-alt (1) d'alt 13 den Acht Airgeadais (Uimh. 2), 1947 (Uimh. 33 de 1947);
ciallaíonn an abairt “comhlucht corprach Éireannach” comhlucht corprach do réir míre (f) d'fho-alt (4) d'alt 13 den Acht Airgeadais (Uimh. 2), 1947;
ciallaíonn an abairt “pearsa neamhcháilithe” aon phearsa a bhí, ar dháta forghníomhuithe na hionstraime iomchuí trínar tíolacadh nó trínar haistríodh maoin chun comhluchta chorpraigh, gan bheith faoi réim míre de mhíreanna (a) go (e) d'fho-alt (4) d'alt 13 den Acht Airgeadais (Uimh. 2), 1947;
ciallaíonn an focal “scaireanna” scaireanna eisithe de gach aicme;
ciallaíonn an abairt “an tréimhse iomchuí” an tréimhse a thosnaigh an 4ú lá de Bhealtaine, 1949, agus a chríochnaigh an lá roimh dháta an Achta seo a rith.
(2) (a) Más rud é, i gcás ina raibh maoin ar tíolacadh nó ar aistriú chun comhluchta chorpraigh Éireannaigh ar dháta i rith na tréimhse iomchuí, go dtug an comhlucht corprach ar an dáta sin aon mhorgáiste nó morgáiste cothromais nó aon mhuirear an an maoin, nó aon bhintiúir, banna, cúnant nó barántas aturnae chun breithiúnas d'admháil agus a thaifeadadh, do phearsa a bhí ar an dáta sin ina pearsa neamhcháilithe atá i dteideal tairbhiúil aon scaireanna sa chomhlucht corprach nó a dhéanas nó a fhéadas faoi mheabhrán comhlachais nó faoi airteagail chomhlachais an chomhluchta chorpraigh nó ar shlí eile, urlámh nó bainistí d'fheidhmiú air nó más rud é go dtug an comhlucht corprach a leithéid ar an dáta sin do dhá phearsain nó níos mó ar phearsa neamhcháilithe den tsórt sin aon phearsa acu ar an dáta sin,
ansin—
(I) beidh éifeacht ag na forála seo a leanas murar stampáladh an morgáiste, an morgáiste cothromais, an muirear, an bintiúir, an banna, an cúnant nó an barántas aturnae roimh dháta an Achta seo a rith:
(i) beidh sé inmhuirir, d'ainneoin aon Achta eile, le dleacht stampa do réir chúig puint fhichead faoin gcéad de luach na maoine, agus
(ii) más rud é, ar thríocha lá a bheith caite tar éis an tAcht seo a rith, nach mbeidh sé stampálta nó nach mbeidh sé stampálta do réir an ráta sin, beidh suim is ionann agus dhá oiread méid na dleachta do réir an ráta sin dlite ansin mar fhiach don Aire Airgeadais chun tairbhe an Phríomh-Chiste ón duine sin, nó ó na daoine sin i gcomhpháirt agus ar leithligh; agus
(II) beidh éifeacht ag na forála seo a leanas má stampáladh an morgáiste, an morgáiste cothromais, an muirear, an bintiúir, an banna, an cúnant nó an barántas aturnae roimh an Acht seo a rith:
(i) beidh sé inmhuirir athuair le dleacht stampa, d'ainneoin é a bheith stampálta cheana, agus pé acu stampáladh nó nár stampáladh é le stampa ar leith a thaispeánas gur stampáladh go cuí é, agus beidh sé inmhuirir i leith suime is ionann agus an difríocht idir dleacht stampa arna cinneadh do réir chúig puint fhichead faoin gcéad de luach na maoine agus an dleacht stampa a híocadh cheana, agus
(ii) más rud é, ar thríocha lá a bheith caite tar éis an tAcht seo a rith, nach mbeidh sé stampálta i leith na dleachta stampa breise sin, beidh suim is ionann agus dhá oiread méid na dleachta sin dlite ansin mar fhiach don Aire Airgeadais chun tairbhe an Phríomh-Chiste ón duine sin, nó ó na daoine sin i gcomhpháirt agus ar leithligh.
(b) Más rud é, i gcás ina raibh maoin ar tíolacadh nó ar aistriú, ar dháta i rith na tréimhse iomchuí, chun comhluchta chorpraigh Éireannaigh—
(I) go dtug an comhlucht corprach aon mhorgáiste nó morgáiste cothromais nó aon mhuirear ar an maoin, nó aon bhintiúir, nó aon banna nó cúnant, ar an dáta sin, d'aon phearsa (nár phearsa neamhcháilithe den tsórt a luaitear i mír (a) den fho-alt seo ar an dáta sin) nó do dhá phearsain nó níos mó (nár phearsa neamhcháilithe den tsórt a luaitear i mír (a) den fho-alt seo aon phearsa acu ar an dáta sin), agus
(II) gur forghníomhaíodh ina dhiaidh sin ar dháta i rith na tréimhse iomchuí, nó go bhforghníomhófar ar dháta tar éis an tAcht seo a rith, aon aistriú, sannadh nó diúscairt dá dtáinig nó dá dtiocfaidh an morgáiste, an morgáiste cothromais, an muirear, an bintiúir, an banna nó an cúnant a bheith ar aistriú chun nó i bhfábhar pearsan a bhí nó a bheas ar an dáta sin ina pearsa neamhcháilithe den tsórt a luaitear i mír (a) den fho-alt seo nó chun nó i bhfábhar dhá phearsan nó níos mó a raibh nó a mbeidh aon phearsa acu ina pearsa neamhcháilithe den tsórt sin ar an dáta sin,
ansin—
(A) beidh éifeacht ag na forála seo a leanas murar stampáladh an t-aistriú, an sannadh nó an diúscairt roimh dháta an Achta seo a rith nó má forghníomhaítear é tar éis an dáta sin:
(i) beidh sé, d'ainneoin aon Achta eile, inmhuirir le dleacht stampa do réir chúig puint fhichead faoin gcéad de luach na maoine, agus
(ii) más rud é, ar thríocha lá a bheith caite tar éis an tAcht seo a rith nó tar éis a fhorghníomhuithe (pé acu is iomchuí), nach mbeidh sé stampálta nó nach mbeidh sé stampálta do réir an ráta sin, beidh suim is ionann agus dhá oiread méid na dleachta do réir an ráta sin dlite ansin mar fhiach don Aire Airgeadais chun tairbhe an Phríomh-Chiste ón bpearsa is déanaí a luadh, nó ó na pearsain is déanaí a luadh, i gcomhpháirt agus ar leithligh; agus
(B) beidh éifeacht ag na forála seo a leanas má stampáladh an t-aistriú, an sannadh nó an diúscairt roimh an Acht seo a rith:
(i) beidh sé inmhuirir athuair le dleacht stampa d'ainneoin é a bheith stampálta cheana, agus pé acu stampáladh nó nár stampáladh é le stampa ar leith a thaispeánas gur stampáladh go cuí é, agus beidh sé inmhuirir i leith suime is ionann agus an difríocht idir dleacht stampa arna cinneadh do réir chúig puint fhichead faoin gcéad de luach na maoine agus an dleacht stampa a híocadh cheana, agus
(ii) más rud é, ar thríocha lá a bheith caite tar éis an tAcht seo a rith, nach mbeidh sé stampálta i leith na dleachta breise sin, beidh suim is ionann agus dhá oiread méid na dleachta sin dlite ansin mar fhiach don Aire Airgeadais chun tairbhe an Phríomh-Chiste ón bpearsa sin, nó ó na pearsain sin i gcomhpháirt agus ar leithligh.
(c) Más rud é i gcás maoine a bhí ar tíolacadh nó ar aistriú chun comhluchta chorpraigh Éireannaigh ar dháta i rith na tréimhse iomchuí, go ndearna an comhlucht corprach, ar an dáta sin, gníomhais teidil, nó aon doiciméad teidil, chun na maoine, a lóisteáil mar urrús, agus gur le pearsa a bhí ar an dáta sin ina pearsa neamhcháilithe den tsórt a luaitear i mír (a) den fho-alt seo nó le dhá phearsa nó níos mó a raibh aon phearsa acu ina pearsa neamhcháilithe den tsórt sin ar an dáta sin a rinneadh an lóisteáil—
(i) déanfaidh an comhlucht corprach laistigh de thríocha lá tar éis an tAcht seo a rith, ráiteas a sheachadadh do na Coimisinéirí Ioncaim, a mbeidh sonraí ann ar an maoin, luach na maoine agus ainmneacha agus tuairiscí na bpáirtithe san idirbheart,
(ii) beidh an ráiteas inmhuirir le dleacht stampa a bheas iníoctha ag an gcomhlucht corprach do réir chúig puint fhichead faoin gcéad de luach na maoine, agus
(iii) mura seachadtar an ráiteas laistigh den tríocha lá sin nó más rud é, ar thríocha lá a bheith caite tar éis a sheachadtha, nach mbeidh sé stampálta nó nach mbeidh sé stampálta do réir an ráta sin, beidh suim is ionann agus dhá oiread méid na dleachta do réir an ráta sin dlite ansin mar fhiach don Aire Airgeadais chun tairbhe an Phríomh-Chiste ón gcomhlucht corprach agus óna stiúrthóirí i gcomhpháirt agus ar leithligh.
(d) Más rud é, i gcás maoin a bhí ar tíolacadh nó ar aistriú, ar dháta i rith na tréimhse iomchuí, chun comhluchta chorpraigh Éireannaigh—
(i) go ndearna an comhlucht corprach, ar an dáta sin, gníomhais teidil, nó aon doiciméad teidil, chun na maoine a lóisteáil mar urrús agus gur le haon phearsa (nár phearsa neamhcháilithe den tsórt a luaitear i mír (a) den fho-alt seo ar an dáta sin) nó le dhá phearsain nó níos mó (nár phearsa neamhcháilithe den tsórt a luaitear i mír (a) den fho-alt seo aon phearsa acu ar an dáta sin) a rinneadh an lóisteáil, agus
(ii) go ndearnadh ina dhiaidh sin i rith na tréimhse iomchuí, nó go ndéanfar tar éis an tAcht seo a rith aon aistriú nó aistrithe dá dtarla gur scoir nó dá dtarlóidh go scoirfidh na gníomhais teidil nó an doiciméad teidil sin de bheith lóisteálta mar adúradh agus go raibh nó go mbeidh an céanna ar lóisteail ar aon dáta mar urrús le pearsa a bhí nó a bheas ar an dáta sin ina pearsa neamhcháilithe den tsórt a luaitear i mír (a) den fho-alt seo nó le dhá phearsa nó níos mó a raibh nó a mbeidh aon phearsa acu ina pearsa neamhcháilithe den tsórt sin ar an dáta sin,
beidh éifeacht ag na forála seo a leanas:
(I) déanfaidh an phearsa nó an dá phearsain nó níos mó is déanaí a luadh ráiteas a sheachadadh do na Coimisinéirí Ioncaim, laistigh de thríocha lá tar éis (do réir mar is iomchuí) an tAcht seo a rith nó na gníomhais teidil nó an doiciméad teidil sin a lóisteáil leis an bpearsa nó leis na pearsain sin, a mbeidh sonraí ann ar an maoin, luach na maoine agus ainm nó ainmneacha agus tuairisc nó tuairiscí na pearsan nó na bpearsan sin,
(II) beidh an ráiteas inmhuirir le dleacht stampa a bheas iníoctha ag an bpearsa nó ag na pearsain sin do réir chúig puint fhichead faoin gcéad de luach na maoine, agus
(III) mura seachadtar an ráiteas laistigh den tríocha lá sin nó más rud é, ar thríocha lá a bheith caite tar éis a sheachadtha, nach mbeidh sé stampálta nó nach mbeidh sé stampálta do réir an ráta sin, beidh suim is ionann agus dhá oiread méid na dleachta do réir an ráta sin dlite ansin mar fhiach don Aire Airgeadais chun tairbhe an Phríomh-Chiste ón bpearsa sin, nó ó na pearsain sin i gcomhpháirt agus ar leithligh.
(3) Más rud é, i gcás maoine a bhí ar tíolacadh nó ar aistriú, ar dháta i rith na tréimhse iomchuí, chun comhluchta chorpraigh Éireannaigh, go dtáinig pearsa neamhcháilithe nó dhá phearsa nó níos mó ar phearsa neamhcháilithe aon phearsa acu chun bheith i dteideal ar an dáta sin chun aon leasa thairbhiúil in iomlán na maoine nó i gcuid di, beidh éifeacht ag na forála seo a leanas murab ionstraim is inmhuirir le dleacht stampa faoi fho-alt (2) den alt seo an phríomh-ionstraim nó an aon-ionstraim faoina dtáinig an phearsa nó na pearsain sin i dteideal amhlaidh nó mura bhfuil dleacht stampa arna cinneadh do réir luach na maoine íoctha cheana faoin bhfo-alt sin ag an bpearsa sin nó ag aon phearsa de na pearsain sin—
(I) murar stampáladh, roimh an Acht seo a rith, an phríomh-ionstraim nó an aon-ionstraim faoina dtáinig an phearsa nó na pearsain sin i dteideal amhlaidh—
(i) beidh an ionstraim sin inmhuirir, d'ainneoin aon Achta eile, le dleacht stampa do réir chúig puint fhichead faoin gcéad de mhéid nó de luach na comaoine nó, i gcás diúscartha saorálaí inter vivos, de luach na maoine (nó na coda dhi a dtáinig an phearsa nó na pearsain sin ina teideal), agus
(ii) más rud é ar thríocha lá a bheith caite tar éis an tAcht seo a rith, nach mbeidh an ionstraim sin stampálta nó nach mbeidh sí stampálta do réir an ráta sin, beidh suim is ionann agus dhá oiread méid na dleachta do réir an ráta sin dlite ansin mar fhiach don Aire Airgeadais chun tairbhe an Phríomh-Chiste ón bpearsa sin, nó ó na pearsain sin i gcomhpháirt agus ar leithligh; agus
(II) má stampáladh, roimh an Acht seo a rith, an phríomhionstraim nó an aon-ionstraim faoina dtáinig an phearsa nó na pearsain sin i dteideal amhlaidh—
(i) beidh sí inmhuirir athuair le dleacht stampa d'ainneoin í a bheith stampálta cheana, agus pé acu stampáladh nó nár stampáladh í le stampa ar leith a thaispeánas gur stampáladh go cuí í, agus beidh sí inmhuirir i leith suime is ionann agus an difríocht idir dleacht stampa arna cinneadh do réir chúig puint fhichead faoin gcéad de mhéid nó de luach na comaoine nó, i gcás diúscartha saorálaí inter vivos, de luach na maoine (nó na coda dhi a dtáinig an phearsa nó na pearsain sin ina teideal), agus an dleacht stampa a híocadh cheana, agus
(ii) más rud é, ar thríocha lá a bheith caite tar éis an tAcht seo a rith, nach mbeidh an ionstraim sin stampálta i leith na dleachta stampa breise sin, beidh suim is ionann agus dhá oiread méid na dleachta sin dlite ansin mar fhiach don Aire Airgeadais chun tairbhe an Phríomh-Chiste ón bpearsa sin, nó ó na pearsain sin i gcomhpháirt agus ar leithligh.
(4) (a) I gcás ina raibh maoin ar tíolacadh no ar aistriú, ar dháta i rith na tréimhse iomchuí, chun comhluchta chorpraigh a scoir ar an dáta sin de bheith ina chomhlucht corprach Éireannach toisc na scaireanna, go dtí méid is mó ná a leath (do réir luacha ainmniúil), do scor de bheith ar únaeracht tairbhiúil ag pearsain a raibh gach pearsa acu faoi réim míre de mhíreanna (a) go (e) d'fho-alt (4) d'alt 13 den Acht Airgeadais (Uimh. 2), 1947, beidh éifeacht ag na forála seo a leanas:
(i) beidh an phríomh-ionstraim nó an aon-ionstraim trínar tíolacadh nó trínar haistríodh an mhaoin chun an chomhluchta chorpraigh inmhuirir athuair le dleacht stampa, d'ainneoin í a bheith stampálta cheana, agus pé acu stampáladh nó nár stampáladh í le stampa ar leith a thaispeánas gur stampáladh go cuí í,
(ii) beidh an dleacht sin inmhuirir do réir chúig puint fhichead faoin gcéad ar an méid ar dá réir a cinneadh an dleacht stampa a híocadh cheana, agus
(iii) más rud é, ar thríocha lá a bheith caite tar éis an tAcht seo a rith nach mbeidh an ionstraim sin stampálta nó nach mbeidh sí stampálta do réir an ráta sin, beidh suim is ionann agus dhá oiread méid na dleachta do réir an ráta sin dlite ansin mar fhiach don Aire Airgeadais chun tairbhe an Phríomh-Chiste ón gcomhlucht corprach agus óna stiúrthórí i gcomhpháirt agus ar leithligh.
(b) Ní bheidh feidhm ag an bhfo-alt seo in aon chás ina ndearnadh dleacht stampa arna cinneadh dó réir luach na maoine d'íoc cheana faoi fho-alt (2) den alt seo ná in aon chás inar scoir na scaireanna de bheith i seilbh mar adúradh trí oibriú dlí amháin nó toisc aon aistrithe ó ionadaí pearsanta sealbhóra mhairbh nó toisc aon orduithe ó Chúirt.
(5) (a) Aon tsuim is fiach atá dlite don Aire Airgeadais do réir an ailt seo, beidh sí iníoctha leis na Coimisinéirí Ioncaim agus féadfar í a ghnóthú ar agra an Ard-Aighne in aon chúirt dlínse inniúla.
(b) Féadfaidh na Coimisinéirí Ioncaim, más cuí leo, aon tsuim a féadfar a ghnóthú faoi mhír (a) den fho-alt seo a laghdú nó a mhaitheamh.
CUID VI.
Ilghneitheach agus Ginearalta.
Airgead d'aistriú as an Ród-Ciste go dtí an Stát-Chiste.
28.—D'fhonn airgead a sholáthar faoi chomhair muirear ginearálta a thitfeas ar an bPríomh-Chiste, déanfar suim trí chéad míle punt d'aistriú go dtí an Stát-Chiste agus d'íoc leis as an Ród-Chiste pé tráth nó tráth sa bhliain airgeadais dar críoch an 31ú lá de Mhárta, 1950, agus i pé slí, a ordós an tAire Airgeadais.
An Ciste Forbartha Idirlinne.
29.—(1) Is é dáta is déanaí chun an Ciste Forbartha Idirlinne a ghliondáil ná an 31ú lá de Mhárta, 1950, in ionad an dáta, an 31ú lá de Mhárta, 1949, a hordaíodh in alt 15 den Acht Airgeadais, 1948 (Uimh. 12 de 1948).
(2) Is tuigthe fo-alt (1) den alt seo a theacht i ngníomh an 31ú lá de Mhárta, 1949.
Eisteacht i gcúirt iata.
30.—(1) Is i gcúirt iata a athéistfeas an Chúirt Chuarda gach achomharc faoi alt 196 den Income Tax Act, 1918, agus, más mian leis an duine arb é a inmhuirearacht i leith cánach is abhar don chás, is i gcúirt iata a éistfeas an Ard-Chúirt nó an Chúirt Uachtarach cás sonraithe faoi alt 149 den Acht sin, nó faoin alt sin arna leathnú le halt 10 den Acht Airgeadais, 1924 (Uimh. 27 de 1924).
(2) Má dhéanann an Ard-Chúirt nó an Chúirt Uachtarach cás sonraithe d'éisteacht i gcúirt iata, de bhun an ailt seo, ní bhéarfaidh sin nach bhféadfar tuairisc ar imeachta, ná ar bhreithiúnais, na hArd-Chúirte nó na Cúirte Uachtaraí, d'fhoilsiú sna dlí-thuairiscí a fhoilsíos Comhairle Chorpraithe na dTuairiscí Dlí d'Éirinn ná in aon dlí-thuairiscí aitheanta eile ná in aon tuairiscí a clóbhuailfear le cead na Comhairle Corpraithe sin, ach ní nochtfar in aon tuairisc den tsórt sin ainm an duine arb é a inmhuirearacht i leith cánach is abhar don chás.
(3) Bainfidh an t-alt seo, leis na modhnuithe is gá, le hachomhairc in aghaidh measúnuithe i leith forchánach nó i leith cánach brabús corparáide.
Cúram agus bainistí cánach agus dleacht.
31.—Cuirtear faoi chúram agus bainistí na gCoimisinéirí Ioncaim leis seo na cánacha agus na dleachta uile a forchuirtear leis an Acht seo.
Gearrtheideal, forléiriú agus tosach feidhme.
32.—(1) Féadfar an tAcht Airgeadais, 1949, a ghairm den Acht seo.
(2) Forléireofar Cuid I den Acht seo i dteannta na nAcht Cánach Ioncaim.
(3) Forléireofar Cuid II den Acht seo, a mhéid a bhaineas sí le dleachta custam, i dteannta na nAcht Custam agus, a mhéid a bhaineas sí le dleachta máil, forléireofar í i dteannta na Reacht a bhaineas leis na dleachta máil agus le bainistí na ndleacht sin.
(4) Forléireofar Cuid V den Acht seo i dteannta an Stamp Act, 1891, agus i dteannta na n-achtachán ag leasú nó ag leathnú an Achta sin.
(5) Is tuigthe Cuid I den Acht seo a theacht i bhfeidhm an 6ú lá d'Aibreán, 1949, agus beidh éifeacht aici amhail ar an lá sin agus uaidh sin amach.
AN CHEAD SCEIDEAL.
Na Ratai Dleachta ar Dheimhniu Airm Tine.
£ | s. | d. | |
1. Ar dheimhniú airm tine i gcóir piostail nó gunnáin .. | 0 | 10 | 0 |
2. Ar dheimhniú airm tine i gcóir muscaeid, lena n-áirítear mion-mhuscaed .. .. .. .. .. .. | 1 | 0 | 0 |
3. Ar dheimhniú airm tine i gcóir grán-ghunna, nach cead d'úsáid ach chun ainmhithe nó éanacha nach géim a mharú ar thalamh atá á áitiú ag an duine dá ndeontar an deimhniú .. .. .. .. .. | 0 | 10 | 0 |
4. Ar aon deimhniú airm tine eile— | |||
Ar dheimhniú amháin den tsórt sin .. .. .. | 2 | 5 | 0 |
I gcás dhá dheimhniú nó níos mó den tsórt sin a dheonadh don aon duine amháin (ní gá gur san aon am é) agus iad a dhul in éag ar an aon dáta amháin— | |||
Ar an gcéad deimhniú den tsórt sin .. .. | 2 | 5 | 0 |
Ar an dara deimhniú agus gach deimhniú ina dhiaidh sin den tsórt sin .. .. .. | 0 | 10 | 0 |
AN DARA SCEIDEAL.
Na Ratai Fabhair Dleachta Custam ar Thobac Neamonaraithe.
Tobac Neamonaraithe:— | £ | s. | d. | |
Má bhíonn sé Scúite nó Díloirgnithe:— | ||||
Agus 10 lb. nó níos mó de fhliuchra i ngach meáchain de .. .. .. .. | 100 lb. an lb. | 1 | 2 | 4 |
Agus níos lú ná 10 lb. de fhliuchra i ngach meáchain de .. .. .. .. | 100 lb. an lb. | 1 | 4 | 10 |
Mura mbíonn sé Scúite nó Díloirgnithe:— | ||||
Agus 10 lb. nó níos mó de fhliuchra i ngach meáchain de .. .. .. .. | 100 lb. an lb. | 1 | 2 | 3½ |
Agus níos lú ná 10 lb. de fhliuchra i ngach meáchain de .. .. .. .. | 100 lb. an lb. | 1 | 4 | 9½ |
AN TRIU SCEIDEAL.
Na Dleachta Mail ar Thobac.
Tobac Neamonaraithe:— | £ | s. | d. | |
Agus 10 lb. nó níos mó de fhliuchra i ngach meáchain de .. .. .. .. | 100 lb. an lb. | 1 | 1 | 2½ |
Agus níos lú ná 10 lb. de fhliuchra i ngach meáchain de .. .. .. .. | 100 lb. an lb. | 1 | 3 | 6½ |
Tobac Monaraithe:— | ||||
Cavendish nó Negrohead, a monaraíodh faoi | ||||
bhanna .... .... .... .... .... | an lb. | 1 | 5 | 2½ |
AN CEATHRU SCEIDEAL.
Teoranta le Faoiseamh o Dhleacht Eastait is inmhuirir Faoi Alt 31 den Acht Airgeadais, 1941.
1. (1) Beidh éifeacht, mar sonraítear sa mhír seo, ag forála fo-ailt (2) d'alt 25 den Acht Airgeadais, 1940 (Uimh. 14 de 1940) (a dhéanas, i measc nithe eile, foráil i dtaobh fiacha a dhílamháil ar maoin a tháinig ón éagach ba chomaoin as a n-ucht) maidir le ríomh an mhéid a lamhálfar.
(2) Más rud é, i gcás—
(a) inarbh iad na híocaíochta i leith na blianachta ba chomaoin as ucht féich a bhunaigh an t-éagach agus dob ionann agus méid iomlán na n-íocaíocht sin; agus
(b) ina dtabharfaí feidhm maidir leis an bhfiach sin d'fho-alt (1) d'alt 7 den Finance Act, 1894 (a) dhéanas foráil i dtaobh lamháltais in aghaidh fiacha nuair a bítear ag ríomh na suime ar a bhfuil dleacht eastáit iníoctha),
nach mbeadh méid iomlán an fhéich sin, ag féachaint d'oibriú fo-ailt (2) den alt sin 25, inlamhála faoi fho-alt (1) den alt sin 7, déanfar, chun an méid a lamhálfar a chinneadh, na híocaíochta i leith na blianachta a laghdú chun nach mó iad ná an tsuim, más ann di, dob inlamhála sna himthosca adúradh faoi fho-alt (1) den alt sin 7, ach, nuair a beifear ag tabhairt feidhme don alt sin 25 chun críocha na míre seo, ní déanfar maoin is abhar don diúscairt d'áireamh mar mhaoin a tháinig ón éagach.
2. Aon uair a tharlódh, dá mba nár ritheadh alt 31 den Acht Airgeadais, 1941, agus go mbeadh feidhm tugtha d'alt 3 den Finance Act, 1894 (a bhaineas, i measc nithe eile, le maoin ar scair an t-éagach léi roimh a bhás ar chomaoin) maidir leis an maoin dob ábhar don diúscairt, go mbeadh asbhaint inlamhála faoi fho-alt (2) den alt sin 3 ar pháirt-chomaoin, ní bheidh an méid a lamhálfar níos mó ná méid na hasbhainte sin.
3. Más mar asbhaint as luach maoine atá faoi dhliteanas féich nó eire a bhunaigh an t-éagach a lamhálfar an méid a lamhálfar, ní bheidh sí níos mó ná an tsuim, más ann di, a lamhálfaí faoi fho-alt (1) d'alt 7 den Finance Act, 1894, dá mba nár ritheadh alt 31 den Acht Airgeadais, 1941.
AN CUIGIU SCEIDEAL.
Comhaontu i dtaobh Faoisimh Chomharaiochta o Chanachas Dubalta i leith Canach Brabus Corparaide agus Canach Brabus na Riochta Aontaithe agus Forala i dtaobh Faoisimh o Chain Bhrabus Corparaide tri Chreidiuint a Thabhairt i leith Canach Brabus na Riochta Aontaithe.
CUID I.
Comhaontu idir Rialtas Phoblacht na hÉireann agus Rialtas na Riochta Aontaithe i dtaobh Faoisimh Chomharaiochta o Chanachas Dubalta i leith Canach Brabus Corparaide na hÉireann agus Canach Brabus na Riochta Aontaithe.
The Government of the Republic of Ireland and the United Kingdom Government desiring to conclude an Agreement for the reciprocal relief of double taxation in respect of Irish Corporation Profits Tax and United Kingdom Profits Tax, have agreed as follows:—
ARTICLE I.
(1) The taxes which are the subject of the present Agreement are the corporation profits tax in the Republic of Ireland, hereinafter referred to as “Irish tax” and the profits tax in the United Kingdom, hereinafter referred to as “United Kingdom tax.”
(2) The present Agreement shall also apply to any other taxes of a substantially similar character imposed in the Republic of Ireland or the United Kingdom subsequently to the date of signature of the present Agreement.
ARTICLE II.
(1) In the present Agreement, unless the context otherwise requires:
(a) The term “United Kingdom” means Great Britain and Northern Ireland, excluding the Channel Islands and the Isle of Man;
(b) The terms “one of the territories” and “the other territory” mean the United Kingdom or the Republic of Ireland, as the context requires;
(c) The term “tax” means United Kingdom tax or Irish tax, as the context requires;
(d) The term “company” means any body corporate;
(e) The term “resident of the United Kingdom” means any company whose business is managed and controlled in the United Kingdom and which is not incorporated in or under the laws of the Republic of Ireland, and the term “resident of the Republic of Ireland” means any company which is incorporated in or under the laws of the Republic of Ireland and whose business is not managed and controlled in the United Kingdom;
(f) The terms “resident of one of the territories” and “resident of the other territory” mean a company which is a resident of the United Kingdom or a company which is a resident of the Republic of Ireland, as the context requires;
(g) The terms “United Kingdom enterprise” and “Irish enterprise” mean respectively an industrial or commercial enterprise or undertaking carried on by a resident of the United Kingdom and an industrial or commercial enterprise or undertaking carried on by a resident of the Republic of Ireland, and the terms “enterprise of one of the territories” and “enterprise of the other territory” mean a United Kingdom enterprise or an Irish enterprise, as the context requires;
(h) The term “industrial or commercial profits” includes rentals in respect of cinematograph films;
(i) The term “permanent establishment” when used with respect to an enterprise of one of the territories, means a branch, management, factory, or other fixed place of business, but does not include an agency unless the agent has, and habitually exercises, a general authority to negotiate and conclude contracts on behalf of such enterprise or has a stock of merchandise from which he regularly fills orders on its behalf. In this connection—
(i) An enterprise of one of the territories shall not be deemed to have a permanent establishment in the other territory merely because it carries on business dealings in that other territory through a bona fide broker or general commission agent acting in the ordinary course of his business as such;
(ii) The fact that an enterprise of one of the territories maintains in the other territory a fixed place of business exclusively for the purchase of goods or merchandise shall not of itself constitute that fixed place of business a permanent establishment of the enterprise;
(iii) The fact that a company which is a resident of one of the territories has a subsidiary company which is a resident of the other territory or which carries on a trade or business in that other territory (whether through a permanent establishment or otherwise) shall not of itself constitute that subsidiary company a permanent establishment of its parent company.
(2) In the application of the provisions of this Agreement by the United Kingdom or the Republic of Ireland, any term not otherwise defined shall, unless the context otherwise requires, have the meaning which it has under the laws of the United Kingdom or, as the case may be, the Republic of Ireland, relating to the taxes which are the subject of this Agreement.
ARTICLE III.
(1) The industrial or commercial profits of a United Kingdom enterprise shall not be subject to Irish tax unless the enterprise carries on a trade or business in the Republic of Ireland through a permanent establishment situated therein. If it carries on a trade or business as aforesaid, tax may be imposed by the Republic of Ireland on the entire profits of the enterprise from sources in the Republic of Ireland.
(2) The industrial or commercial profits of an Irish enterprise shall not be subject to United Kingdom tax unless the enterprise carries on a trade or business in the United Kingdom through a permanent establishment situated therein. If it carries on a trade or business as aforesaid, tax may be imposed by the United Kingdom on the entire profits of the enterprise from sources in the United Kingdom.
(3) Where an enterprise of one of the territories carries on a trade or business in the other territory through a permanent establishment situated therein, there shall be attributed to that permanent establishment the industrial or commercial profits which it might be expected to derive in that other territory if it were an independent enterprise engaged in the same or similar activities under the same or similar conditions and dealing at arm's length with the enterprise of which it is a permanent establishment.
(4) No portion of any profits arising to an enterprise of one of the territories shall be attributed to a permanent establishment situated in the other territory by reason of the mere purchase of goods or merchandise within that other territory by the enterprise.
ARTICLE IV.
Where
(a) an enterprise of one of the territories participates directly or indirectly in the management, control or capital of an enterprise of the other territory,
or
(b) the same persons participate directly or indirectly in the management, control or capital of an enterprise of one of the territories and an enterprise of the other territory,
and in either case, conditions are made or imposed between the two enterprises, in their commercial or financial relations, which differ from those which would be made between independent enterprises, then any profits which would but for those conditions have accrued to one of the enterprises but by reason of those conditions have not so accrued may be included in the profits of that enterprise and taxed accordingly.
ARTICLE V.
Notwithstanding the provisions of Articles III and IV, profits which a resident of one of the territories derives from operating ships or aircraft shall be exempt from tax in the other territory.
ARTICLE VI.
The enterprises of one of the territories shall not be subjected in the other territory, in respect of profits attributable to their permanent establishments in that other territory, to any taxation which is other, higher or more burdensome than the taxation to which enterprises of that other territory incorporated in or under the laws of that other territory are or may be subjected in respect of the like profits.
ARTICLE VII.
(1) Subject to the provisions of the law of the United Kingdom regarding the allowance as a credit against United Kingdom tax of tax payable in a territory outside the United Kingdom, Irish tax payable in respect of profits arising in the Republic of Ireland shall be allowed as a credit against the United Kingdom tax payable in respect of those profits.
Where a dividend is paid by a company which is a resident of the Republic of Ireland to a company which beneficially owns, directly or indirectly, not less than three-quarters of the ordinary share capital of the former company, the credit shall take into account the Irish tax payable by the former company in respect of its profits.
(2) Subject to such provisions (which shall not affect the general principle hereof) as may be enacted in the Republic of Ireland, United Kingdom tax payable in respect of profits arising in the United Kingdom shall be allowed as a credit against the Irish tax payable in respect of those profits.
Where a dividend is paid by a company which is a resident of the United Kingdom to a company which beneficially owns, directly or indirectly, not less than three-quarters of the ordinary share capital of the former company, the credit shall take into account the United Kingdom tax payable by the company in respect of its profits.
ARTICLE VIII.
(1) The taxation authorities of the United Kingdom and the Republic of Ireland shall exchange such information (being information available under their respective taxation laws) as is necessary for carrying out the provisions of this Agreement or for the prevention of fraud or the administration of statutory provisions against legal avoidance in relation to the taxes which are the subject of this Agreement. Any information so exchanged shall be treated as secret and shall not be disclosed to any persons other than those concerned with the assessment and collection of the taxes which are the subject of this Agreement. No information shall be exchanged which would disclose any trade secret or trade process.
(2) As used in this Article the term “taxation authorities” means the Commissioners of Inland Revenue or their authorised representative in the case of the United Kingdom and the Revenue Commissioners or their authorised representative in the case of the Republic of Ireland.
ARTICLE IX.
The present Agreement shall come into force on the date on which the last of all such things shall have been done in the United Kingdom and the Republic of Ireland as are necessary to give the Agreement the force of law in the United Kingdom and the Republic of Ireland respectively, and shall thereupon have effect in respect of—
(i) profits arising in any chargeable accounting period beginning on or after the 1st January, 1949;
(ii) profits attributable to so much of any chargeable accounting period falling partly before and partly on or after that date as falls on or after that date.
ARTICLE X.
The present Agreement shall continue in effect indefinitely but either of the contracting Governments may, on or before the 31st March in any calendar year not earlier than the year 1953, give to the other Government written notice of termination and, in such event, the present Agreement shall cease to be effective in respect of the following profits—
(i) profits arising in any chargeable accounting period beginning on or after the 1st January in the calendar year next following that in which the notice is given;
(ii) profits attributable to so much of any chargeable accounting period falling partly before and partly on or after that date as falls on or after that date.
Done in duplicate the 18th day of May, 1949.
For the Government of the Republic of Ireland | For the United Kingdom Government |
P. McGILLIGAN | R. STAFFORD CRIPPS |
Minister for Finance. | Chancellor of the Exchequer. |
CUID II.
Forala i dtaobh Faoisimh o Chain Bhrabus Corparaide tri Chreidiuint a thabhairt i leith Canach Brabus na Riochta Aontaithe.
Leiriú.
1. Sa Chuid seo den Sceideal seo—
ciallaíonn an abairt “cáin bhrabús” an cháin dá ngairmtear “profits tax” sa Ríocht Aontaithe;
ciallaíonn an abairt “an comhaontú” an comhaontú atá leagtha amach i gCuid I den Sceideal seo.
Ginearálta.
2. Faoi réir forál na Coda seo den Sceideal seo, má bhíonn creidiúint le lamháil, faoin gcomhaontú, in aghaidh cánach brabús corparáide is inmhuirir i leith aon bhrabús, déanfar méid na cánach brabús corparáide is inmhuirir amhlaidh a laghdú méid na creidiúna.
Ceanglas maidir le corprú
3. Ní lamhálfar creidiúint in aghaidh cánach brabús corparáide mura mbíonn an chuideachta, a bhfuil an cháin bhrabús corparáide inmhuirir i leith a brabús, corpraithe le dlithe nó faoi dhlithe an Stáit.
Teora leis an gcreidiúint iomlán.
4. Ní bheidh méid na creidiúna a lamhálfar in aghaidh cánach brabús corparáide i leith cánach brabús ar aon bhrabúis níos mó ná an cháin bhrabús corparáide is inchurtha i leith na mbrabús sin.
An éifeacht a bheas ag lamháil chreidiúna ar ríomh brabús.
5. (1) Faoi réir forál na míre seo, nuair a bheas creidiúint i leith cánach brabús le lamháil in aghaidh cánach brabús corparáide i leith aon bhrabús, ní déanfar aon asbhaint i leith cánach brabús (pé acu i leith na mbrabús sin nó i leith aon bhrabús eile é) nuair a bheas méid na mbrabús sin á ríomh chun críocha cánach brabús corparáide.
(2) Má fholaíonn na brabúis aon díbhinn agus go bhfuil, faoin gcomhaontú, cáin bhrabús, nach inmhuirir go díreach i leith na díbhinne, le cur sa chuntas nuair a beifear á bhreithniú an bhfuil aon chreidiúint le lamháil, agus má tá cé mhéid, in aghaidh cánach brabús corparáide i leith na díbhinne, déanfar, chun críocha cánach brabús corparáide, méid na mbrabús d'áireamh amhail is dá gcuirtí leis an méid den cháin bhrabús nach bhfuil inmhuirir amhlaidh agus atá le cur sa chuntas nuair a bheas méid na creidiúna á ríomh.
(3) D'ainneoin aon ní sna fo-mhíreanna roimhe seo den mhír seo mura féidir cuid den cháin bhrabús i leith na mbrabús (lena n-áirítear aon cháin bhrabús atá, faoi fho-mhír (2) den mhír seo, le n-áireamh mar ní a mhéadaíos méid na mbrabús) a lamháil mar chreidiúint in aghaidh cánach brabús corparáide, déanfar, chun críocha cánach brabús corparáide, méid na mbrabús d'áireamh amhail mar bheidís arna laghdú an chuid sin den cháin bhrabús.
Foráil speisialta maidir le díbhinní.
6. Más rud é, i gcás aon díbhinne, go mbeidh, faoin gcomhaontú, cáin bhrabús nach inmhuirir go díreach i leith na díbhinne le le cur sa chuntas nuair a beifear á bhreithniú an bhfuil aon chreidiúint le lamháil, agus má tá cé mhéid, in aghaidh cánach brabús corparáide i leith na díbhinne, is é a bheas sa cháin bhrabús nach inmhuirir amhlaidh agus a bheas le cur sa chuntas ná an cháin bhrabús a bheas ar an gcomhlucht corprach a íocfas an díbhinn a mhéid a bheas sí inchurtha go cuí i leith na cionúireachta de na brabúis dá bhfreagrann an díbhinn:
Ar choinníoll, in aon chás ina mbeidh breis ag an díbhinn iomlán ar na brabúis atá ar fáil chun a ndáilithe don tréimhse ar híocadh an díbhinn ina haghaidh, gur tuigthe gurb é atá sna brabúis dá bhfreagrann an díbhinn iomlán ná na brabúis don tréimhse sin móide an oiread sin de na brabúis a bhí ar fáil chun a ndáilithe do thréimhsí roimhe sin (seachas brabúis a dáileadh cheana) is ionann agus an bhreis; agus chun críocha an proviso seo déanfar na brabúis don tréimhse is déanaí roimhe sin a chur sa chuntas ar dtús, ansin na brabúis don tréimhse is déanaí roimhe sin arís agus mar sin de.
Ceartú creidiúna nach leor nó atá iomarcach.
7. (1) Má tharlann nach leor méid aon chreidiúna a bhéarfar faoin gcomhaontú i leith aon tréimhse cuntasaíochta toisc aon choigeartú a dhéanamh ar mhéid na cánach brabús, féadfar aon fhaoiseamh den tsórt sin a dheonadh, trí fhritháireamh nó eile, is gá chun a áirithiú go dtabharfar an chreidiúint chuí i leith na tréimhse cuntasaíochta sin.
(2) Má tharlann méid aon chreidiúna a bhéarfar faoin gcomhaontú i leith aon tréimhse cuntasaíochta a bheith iomarcach toisc aon choigeartú a dhéanamh ar mhéid na cánach brabús, féadfar aon mheasúnú nó measúnú breise a dhéanamh, i leith na tréimhse cuntasaíochta sin, is gá chun a áirithiú go ndéanfar ina leith, na brabúis iomchuí a mheasúnú go cuí agus gan ach an chreidiúint chuí, más ann di, a thabhairt.
Foráil maidir le héilimh.
8. Is chun na gCoimisinéirí Ioncaim a cuirfear gach éileamh faoin gcomhaontú ar lamháltas i bhfoirm chreidiúna in aghaidh cánach brabús i leith aon bhrabús agus, má agóideann na Coimisinéirí Ioncaim i gcoinne aon éilimh den tsórt sin, éistfidh agus cinnfidh na coimisinéirí speisialta é amhail is dá mba achomharc chucu é i gcoinne measúnuithe i leith cánach brabús corparáide agus, maidir le hathéisteacht achomhairc nó sonrú cáis chun tuairim na hArd-Chúirte d'fháil ar phointe dlí, beidh feidhm dá réir sin, leis na modhnuithe is gá, ag forála na n-achtachán a bhaineas le cáin bhrabús corparáide.
Number 13 of 1949.
FINANCE ACT, 1949.
ARRANGEMENT OF SECTIONS
Income Tax
Section | |
Amendment of Rule 4 of Rules applicable to Cases I and II of Schedule D. | |
Customs and Excise
Preferential rates of cusoms duties on unmanufactured tobacco. | |
Rebate of duty in the case of hydrocarbon oil used in road rollers. |
Death Duties
Relaxation of provisions of Finance Act, 1941, as to purchases of annuities, etc., from relatives. | |
Estate duty where policies are kept up or effected under settlements. |
Corporation Profits Tax
Cesser of increase of corporation profits tax on profits of foreign companies. | |
Stamp Duties
Stamp duties in the case of certain transactions effected before passing of this Act. |
Miscellaneous and General
Acts Referred to | |
No. 18 of 1944 | |
No. 31 of 1936 | |
No. 18 of 1937 | |
No. 20 of 1932 | |
No. 17 of 1925 | |
No. 28 of 1925 | |
No. 15 of 1946 | |
No. 12 of 1948 | |
No. 27 of 1924 | |
No. 31 of 1934 | |
No. 28 of 1935 | |
No. 14 of 1942 | |
No. 14 of 1941 | |
No. 11 of 1928 | |
No. 36 of 1934 | |
No. 33 of 1947 | |
No. 14 of 1940 | |
Number 13 of 1949.
FINANCE ACT, 1949.
PART I.
Income Tax.
Income tax and sur-tax for the year 1949-50.
1.—(1) Income tax shall be charged for the year beginning on the 6th day of April, 1949, at the rate of six shillings and six pence in the pound.
(2) Sur-tax for the year beginning on the 6th day of April, 1949, shall be charged in respect of the income of any individual the total of which from all sources exceeds one thousand five hundred pounds and shall be so charged at the same rates as those at which it is charged for the year beginning on the 6th day of April, 1948.
(3) The several statutory and other provisions which were in force on the 5th day of April, 1949, in relation to income tax and sur-tax shall, subject to the provisions of this Act, have effect in relation to the income tax and sur-tax to be charged as aforesaid for the year beginning on the 6th day of April, 1949.
Amendment of Rule 4 of Rules applicable to Cases I and II of Schedule D.
2.—Rule 4 of the Rules applicable to Cases I and II of Schedule D of the Income Tax Act, 1918, as amended by section 31 of the Finance Act, 1920, shall have effect as if in paragraph (1) thereof the words from the commencement of the paragraph to the word “paid”, where that word occurs thirdly, were deleted and in lieu thereof the following words were substituted:
“Where any company has paid corporation profits tax in respect of any accounting period, the amount so paid shall, in computing for purposes of income tax the profits or gains of the company, be allowed to be deducted as an expense incurred in that accounting period”.
Extension of allowance for wear and tear of machinery.
3.—(1) Throughout Rule 6 (as amended by section 2 of the Finance Act, 1944 (No. 18 of 1944)) and Rule 7 of the Rules applicable to Cases I and II of Schedule D of the Income Tax Act, 1918, references to the profits or gains of a trade shall be construed as including references to the profits or gains, whether assessable under Schedule D or otherwise, of a profession, employment, vocation or office, and the said Rules 6 and 7 shall apply and have effect accordingly.
(2) Section 5 of the Finance Act, 1936 (No. 31 of 1936), is hereby repealed.
Amendment of section 19 of Finance Act, 1920.
4.—Subsection (1) of section 19 of the Finance Act, 1920 (which relates to deductions in respect of relatives taking charge of widower's or widow's children) shall be construed and have effect as if the words “one hundred pounds” were substituted for the words “forty-five pounds”.
Amendment of section 20 of Finance Act, 1920.
5.—Section 20 of the Finance Act, 1920 (which relates to deductions in respect of widowed mother, etc.) shall be construed and have effect as if the words “one hundred pounds” were substituted for the words “forty-five pounds”.
Amendment of section 21 of Finance Act, 1920.
6.—Subsection (1) of section 21 of the Finance Act, 1920 (which relates to deductions in respect of children) shall be construed and have effect as if the words “living at any time during the year of assessment” were substituted for the words “living at the commencement of the year of assessment”.
Amendment of section 22 of Finance Act, 1920.
7.—Subsection (1) of section 22 of the Finance Act, 1920, as amended by section 5 of the Finance Act, 1944 (No. 18 of 1944) (which relates to deductions in respect of dependent relatives) shall be construed and have effect as if the words “fifty pounds” were substituted for the words “twenty-five pounds”.
Amendment of section 2 of Finance Act, 1937.
8.—(1) Where by any means whatsoever (including indirect means or means consisting of a series of operations and whether adopted before or after the passing of this Act), a trade, which at any time before the adoption of such means was carried on by any person solely or in partnership, becomes a trade carried on by one or more than one child of such person or by way of a partnership in which such person and one or more than one child of such person are partners, the following provisions shall have effect:
(a) such means shall, for the purposes of section 2 of the Finance Act, 1937 (No. 18 of 1937), be deemed to constitute a settlement as respects which such person shall be deemed to be the settlor,
(b) the profits or gains arising from the trade after the adoption of such means, in so far as they arise to (as the case may be) one or more than one child of such person or such person and one or more than one child of such person, shall for the purposes of the said section 2, be deemed to be the same income as would have arisen to such person had such means not been adopted, and
(c) the word “income” where it first occurs in the said section 2 shall be deemed to include the said profits or gains in so far as they arise to one or more than one child of such person.
(2) In subsection (1) of this section, the word “child” includes a stepchild, an adopted child, and an illegitimate child.
(3) The amount of the income of a person from the profits or gains of a trade which is to be deemed by virtue of subsection (1) of this section to be income of another person shall, if the first-mentioned person is engaged actively in the carrying on of the trade, be the full amount of the said income reduced by a sum (in subsection (4) of this section referred to as the appropriate sum) equal to the amount which would have been allowed in computing the said profits or gains in respect of the first-mentioned person if he, instead of being a person engaged in the carrying on of the trade, had been a person employed by a person or persons carrying on the trade.
(4) The appropriate sum shall be deemed to be profits or gains arising to the first-mentioned person referred to in subsection (3) of this section from the exercise of an office or employment within the meaning of Schedule E of the Income Tax Act, 1918.
PART II.
Customs and Excise.
Cinematograph film.
9.—Subsection (1) of section 17 of the Finance Act, 1932 (No. 20 of 1932), is hereby amended as on and from the 5th day of May, 1949—
(a) by the insertion of the words “news reel films and” before the words “blank film on which no picture has been impressed” in both places where the latter words occur, and
(b) by the substitution of the words “news reel films” for the words “films which are shown to the satisfaction of the Revenue Commissioners to consist mainly of records of news”.
Firearm certificate.
10.—(1) In this section the expression “firearm certificate” means a firearm certificate granted under the Firearms Act, 1925 (No. 17 of 1925).
(2) The excise duty in respect of a firearm certificate imposed by section 40 of the Finance Act, 1925 (No. 28 of 1925), shall, in the case of any such certificate coming into force on or after the 1st day of August, 1949, be charged, levied and paid at the rate specified in the First Schedule to this Act in lieu of the rate specified in the Second Schedule to the Finance Act, 1925.
Spirits used for making power methylated spirits.
11.—The allowance payable under section 1 of the Revenue Act, 1906, section 11 of the Finance Act, 1920, and section 15 of the Finance Act, 1921, in respect of spirits used for making power methylated spirits, shall cease to be payable as respects spirits so used on or after the 1st day of October, 1949.
Entertainments duty in respect of ball or dance.
12.—(1) In this section the expression “entertainments duty” means the excise duty referred to by that name in and chargeable under section 1 of the Finance (New Duties) Act, 1916, as amended by subsequent enactments.
(2) As on and from the 1st day of July, 1949, section 1 of the Finance (New Duties) Act, 1916, shall be construed and have effect as if the word “entertainment” as defined in that section included any ball or dance, and entertainments duty shall, on and from the 1st day of July, 1949, be charged, levied and paid on all payments for admission to any ball or dance whether the admission is for the purpose of dancing or taking part in such ball or dance or as a spectator thereof and shall be charged, levied and paid as aforesaid at the following rates:—
Where the payment for admission, excluding duty. | Rate of Duty | |||||||
s. d. | ||||||||
exceeds | 4d. | and | does | not | exceed | 6½d. | 1½ | |
” | 6½d. | ” | ” | ” | ” | 8d. | 2 | |
” | 8d. | ” | ” | ” | ” | 1s. 0d. | 3 | |
” | 1s. 0d. | ” | ” | ” | ” | 1s. 8d. | 4 | |
” | 1s. 8d. | ” | ” | ” | ” | 2s. 0d. | 6 | |
” | 2s. 0d. | ” | ” | ” | ” | 3s. 0d. | 9 | |
” | 3s. 0d. | ” | ” | ” | ” | 4s. 0d. | 1 0 | |
” | 4s. 0d. | 1s. for the first 4s. and 1s. for every additional 4s. or part of 4s. | ||||||
(3) Subsection (1) of section 13 of the Finance Act, 1946 (No. 15 of 1946), is hereby repealed as on and from the 1st day of July, 1949.
Exemption from entertainments duty.
13.—Entertainments duty within the meaning of and chargeable under section 1 of the Finance (New Duties) Act, 1916, as amended by subsequent enactments, shall not be charged or levied in relation to any entertainment held on or after the 1st day of June, 1949, in a place not situated in or within three miles of any of the following:
(a) a county or other borough,
(b) an urban district,
(c) a town having commissioners under the Towns Improvement (Ireland) Act, 1854,
(d) a town—
(i) which is designated as such in the census of population which is for the time being the latest such census, and
(ii) has, according to such census, a population exceeding five hundred.
Wine.
14.—The customs duties on wine imposed by section 5 of the Finance Act, 1948 (No. 12 of 1948), shall, in the case of wine other than sparkling wine, be charged, levied and paid as on and fromthe 5th day of May, 1949, as follows in lieu of as provided for by that section, that is to say:—
Wine— | £ | s. | d. | |
Not exceeding 25 degrees of proof spirit | the gallon | 0 | 6 | 0 |
Exceeding 25 but not exceeding 30 degrees of proof spirit | the gallon | 0 | 10 | 0 |
Exceeding 30 but not exceeding 42 degrees of proof spirit | the gallon | 1 | 4 | 0 |
And for every degree or fraction of a degree beyond the highest above charged, an additional duty | the gallon | 0 | 2 | 0 |
Wine not exceeding 25 degrees of proof spirit in bottle, an additional duty | the gallon | 0 | 4 | 0 |
Wine exceeding 25 degrees of proof spirit in bottle, an additional duty | the gallon | 0 | 8 | 0 |
Preferential rates of customs duties on unmanufactured tobacco.
15.—(1) In the case of unmanufactured tobacco, the provisions of section 8 of the Finance Act, 1919, shall apply to the duties imposed thereon by section 20 of the Finance Act, 1932 (No. 20 of 1932), with the substitution of the expression “the area of application of the Acts of the Oireachtas” for the expression “Great Britain and Ireland” and as though unmanufactured tobacco were mentioned separately in the first column of the Second Schedule to the said Finance Act, 1919, and the preferential rates specified in Second Schedule to this Act were specified in respect thereof in the second column of the said Second Schedule to the Finance Act, 1919.
(2) This section shall have effect notwithstanding section 24 of the Finance Act, 1924 (No. 27 of 1924), but shall not affect subsection (2) of that section.
Excise duty on tobacco.
16.—(1) The duty of excise imposed by section 19 of the Finance Act, 1934 (No. 31 of 1934), shall be charged, levied and paid at the several rates specified in the Third Schedule to this Act in lieu of at the several rates specified in Part II of the Second Schedule to the Finance Act, 1948 (No. 12 of 1948).
(2) Subsections (3) to (5) of section 19 of the Finance Act, 1934, shall apply to tobacco which is chargeable with the duty of exciseimposed by subsection (1) of that section at a rate specified in the Third Schedule to this Act and for the purpose of such application references in the said subsections (3) to (5) of the said section 19 to Part I of the Sixth Schedule to the said Finance Act, 1934, shall be construed and have effect as references to the Third Schedule to this Act.
Rebate of duty in the case of hydrocarbon oil used in road rollers.
17.—Subsection (15) of section 21 of the Finance Act, 1935 (No. 28 of 1935), as amended by subsection (6) of section 8 of the Finance Act, 1942 (No. 14 of 1942), is hereby further amended by the insertion of the words “or a road roller” in the definition of “motor vehicle” after the words “but does not include a tractor which is designed and constructed for use for agricultural purposes”.
PART III.
Death Duties.
Amendment of section 2 of the Finance Act, 1894.
18.—Paragraph (e) of subsection (1) of section 2 of the Finance Act, 1894 (being the paragraph inserted in that subsection by subsection (1) of section 32 of the Finance Act, 1924 (No. 27 of 1924)) is hereby amended by the insertion after the words “at least three years before the death of the deceased,” of the words “or, in the case of a gift for public or charitable purposes, at least one year before the death of the deceased,”.
Relaxation of provisions of Finance Act, 1941, as to purchases of annuities, etc., from relatives.
19.—(1) Subject to the provisions of this section, the relief specified therein shall be granted where, on the death of a person who has made a disposition of property in favour of a relative of his or a company (hereinafter in this section referred to as the disposition), any estate duty becomes, or would but for this section become, payable by virtue of section 31 of the Finance Act, 1941 (No. 14 of 1941) (which relates to purchases of annuities or other interests from relatives).
(2) The sum on which estate duty would be payable apart from this section on the death in respect of the property which was the subject matter of the disposition or in respect of the property liable to a debt or incumbrance created by the deceased which was the subject matter of the disposition, as the case may be, shall first be computed and, subject to the limitations provided for by subsection (3) of this section, there shall then be allowed as a deduction from that sum—
(a) the amount, if any, by which the aggregate of the payments which have been made on account of the annuity or other interest for the period from the date when the annuity or other interest began to accrue in favour of the deceased until his death, exceeds the aggregate of the income derived from the deceased by virtue of the disposition for the period from the date of the disposition until his death; and
(b) simple interest on so much, if any, of the amount aforesaid, and for such period, as, in the opinion of the Revenue Commissioners, is in all the circumstances just, at the rates from time to time payable during that period on death duties in arrear.
In this subsection, the expression “the aggregate of the income derived from the deceased by virtue of the disposition” means—
(i) in relation to so much of the property which was the subject matter of the disposition as did not consist of a debt or incumbrance created by the deceased, such amount as, in the opinion of the Revenue Commissioners, is in all the circumstances equal to a reasonable return from the property; and
(ii) in relation to so much of the property which was the subject matter of the disposition as did consist of a debt or incumbrance created by the deceased, the aggregate amount of the interest paid or payable by the deceased in respect of that debt or incumbrance.
(3) The amount to be allowed as a deduction under subsection (2) of this section shall, in the circumstances specified in the provisions of the Fourth Schedule to this Act, be limited to the extent specified in those provisions respectively.
In the said Schedule, the expression “the disposition” has the same meaning as in this section, the expression “the annuity payments” means the payments specified in paragraph (a) of subsection (2) of this section, and the expression “the amount allowed” means the amount to be allowed as a deduction under this section.
(4) In this section, the word “relative” has the meaning assigned to it by subsection (4) of section 31 of the Finance Act, 1941, and section 27 of that Act shall apply for the interpretation of this section and the said Fourth Schedule as it applies for the interpretation of Part IV of that Act.
(5) This section shall be deemed to have had effect as respects persons dying after the 7th day of May, 1941.
Estate duty where policies are kept up or effected under settlements.
20.—(1) For the purposes of the last paragraph of subsection (1) of section 11 of the Customs and Inland Revenue Act, 1889 (which, as applied for the purposes of estate duty, provides that money received under a policy of assurance effected by the deceased person on his life and kept up by him shall be treated as passing on his death), so much of the premiums paid on any policy of assurance as was, by virtue or in consequence of a settlement made by the deceased, paid out of property, whether or not provided by the deceased, comprised in the settlement, or out of income, whether or not provided by the deceased, arising under the settlement, shall, subject to subsection (2) of this section, be treated as having been paid by the deceased.
(2) Any payments referred to in subsection (1) of this section which were not made either out of property provided directly or indirectly by the deceased for the purposes of the settlement, or out of property representing that property, or out of income provided directly or indirectly by the deceased whether arising from such property or otherwise, shall not be treated as having been made by the deceased if the Revenue Commissioners are satisfied that those payments were not made as part of any reciprocal arrangements between the deceased and any other person.
(3) For the purposes of the said enactment in the Customs and Inland Revenue Act, 1889, a policy of assurance on the life of a deceased person effected by virtue or in consequence of a settlement made by the deceased shall be treated as having been effected by the deceased.
(4) This section shall be deemed to have had effect as respects persons dying on or after the 4th day of May, 1949.
(5) For the purposes of this section—
(a) the expression “settlement” includes any disposition, trust, covenant, agreement or arrangement; and
(b) a person shall be deemed to have made a settlement if he has made or entered into the settlement directly or indirectly, and in particular (but without prejudice to the generality of the foregoing words of this paragraph) if he has provided or undertaken to provide funds directly or indirectly for the purposes of the settlement, or has made with any other person a reciprocal arrangement for that person to make or enter into the settlement.
PART IV.
Corporation Profits Tax.
Agreement for reciprocal relief of double taxation in respect of corporation profits tax and United Kingdom profits tax.
21.—(1) The agreement (in this section referred to as the scheduled agreement), set forth in Part I of the Fifth Schedule to this Act and made on the 18th day of May, 1949, between the Government and the United Kingdom Government, is hereby confirmed and shall have the force of law.
(2) For the purpose of giving effect to the scheduled agreement, the provisions set forth in Part II of the Fifth Schedule to this Act shall have effect.
(3) In the case of accounting periods beginning before the 1st day of January, 1949, and ending on or after that date, the necessary apportionments shall be made for the purposes of the scheduled agreement, and any such apportionment shall be made in proportion to the number of months or fractions of months in the part of the relevant accounting period before the 1st day of January, 1949, and the part of that period subsequent to the 31st day of December, 1948, respectively.
(4) The Revenue Commisioners may make regulations in relation to the granting of the reliefs specified in the scheduled agreement.
Cesser of increase of corporation profits tax on profits of foreign companies.
22.—(1) Section 31 of the Finance Act, 1928 (No. 11 of 1928), as amended by section 47 of the Finance Act, 1932 (No. 20 of 1932), and by section 35 of the Finance Act, 1941 (No. 14 of 1941), shall cease to have effect in relation to profits arising in accounting periods beginning on or after the 1st day of January, 1949, and corporation profits tax chargeable on profits of a foreign company in respect of any such accounting period shall accordingly be charged, levied and paid as if section 31 of the Finance Act, 1928, and the provisions amending that section contained in section 47 of the Finance Act, 1932, and in section 35 of the Finance Act, 1941, had not been enacted.
(2) The following provisions shall have effect in relation to an accounting period of a foreign company, being a period beginning before and ending on or after the 1st day of January, 1949, as respects which the company does not satisfy the Revenue Commissioners that one of the conditions prescribed by subsection (2) of section 31 of the Finance Act, 1928, is fulfilled, that is to say:
(a) the profits arising in the period shall be apportioned between the part of the period before the 1st day of January, 1949, and the remaining part of the period in proportion to the respective lengths of those parts,
(b) corporation profits tax shall not be charged on so much of the profits apportioned to the part of the period before the 1st day of January, 1949, as bears to £2,500 the same proportion as that part bears to twelve months and shall be charged on the remainder of the profits apportioned to that part at the rate of twelve and one-half per cent.,
(c) corporation profits tax shall not be charged on so much of the profits apportioned to the remaining part of the period as bears to £2,500 the same proportion as that part bears to twelve months and shall be charged on the remainder of the profits apportioned to that part at the rate of ten per cent.
Construction of this Part of this Act.
23.—This Part of this Act and the Fifth Schedule to this Act shall be read and construed together with Part V of the Finance Act, 1920, as amended or extended by subsequent enactments.
PART V.
Stamp Duties.
Alteration of stamp duties on leases,
24.—(1) The stamp duties chargeable under paragraph (3) of the heading “Lease or Tack” in the First Schedule to the Stamp Act, 1891, as amended by subsequent enactments, in respect of any consideration which consists of any money, stock or security (other than rent) for a lease shall, notwithstanding any other Act, be at the rate of two pounds ten shillings for every fifty pounds or fractional part of fifty pounds of the amount or value of such consideration.
(2) Where—
(a) the consideration, or any part of the consideration, for a lease consists of any money, stock or security (other than rent) the amount or value of which does not exceed five hundred pounds, and
(b) the lease contains a statement that the transaction thereby effected does not form part of a larger transaction or of a series of transactions in respect of which the amount or value or the aggregate amount or value of the consideration other than rent exceeds five hundred pounds, and
(c) the lease is not a lease as respects which part of the consideration therefor consists of a rent exceeding twenty pounds a year,
subsection (1) of this section shall not apply to the duty chargeable in respect of the consideration, or part thereof, which consists of any money, stock or security.
(3) Where—
(a) the consideration, or any part of the consideration, for a lease consists of any money, stock or security (other than rent) the amount or value of which exceeds five hundred pounds but does not exceed one thousand pounds, and
(b) the lease contains a statement that the transaction effected thereby does not form part of a larger transaction or a series of transactions, and
(c) the lease is not a lease as respects which part of the consideration therefor consists of a rent exceeding twenty pounds a year,
subsection (1) of this section shall not apply to the duty chargeable in respect of the consideration, or part thereof, which consists of any money, stock or security, but duty shall, notwithstanding any other Act, be chargeable in respect thereof as follows:
Where the amount or value of the consideration, or part thereof—
Exceeds | £500 | and | does | not | exceed | £550 | £7 10s. | |
” | £550 | ” | ” | ” | ” | £600 | £10 | |
” | £650 | ” | ” | ” | ” | £700 | £20 | |
” | £700 | ” | ” | ” | ” | £750 | £25 | |
” | £750 | ” | ” | ” | ” | £800 | £30 | |
” | £800 | ” | ” | ” | ” | £850 | £35 | |
” | £850 | ” | ” | ” | ” | £900 | £40 | |
” | £900 | ” | ” | ” | ” | £950 | £45 | |
” | £950 | ” | ” | ” | ” | £1,000 | £50 |
(4) The foregoing provisions of this section shall have effect if, but only if, the lease contains a statement by the lesse certifyingthat the person who becomes entitled to the entire beneficial interest in the lessee's interest under the lease (or, where more than one person becomes entitled to a beneficial interest therein, each of them) is some specified one of the following:
(a) an Irish citizen,
(b) a person who is for the time being ordinarily resident in the State and who was ordinarily resident in the State continuously during the three years immediately preceding the 15th day of October, 1947,
(c) a body corporate incorporated in the State on or before the 15th day of October, 1947,
(d) a body corporate incorporated outside the State which, on or before the 15th day of October, 1947, has filed with the registrar of companies the documents and particulars mentioned in subsection (1) of section 274 of the Companies (Consolidation) Act, 1908,
(e) a person lawfully carrying on a business which comes within the provisions of any paragraph of subsection (1) of section 9 of the Control of Manufactures Act, 1934 (No. 36 of 1934), or
(f) a body corporate incorporated in the State after the 15th day of October, 1947, where the issued shares of each class are, to an extent exceeding one-half (in nominal value) thereof, in the beneficial ownership of persons each of whom is within one of paragraphs (a) to (e) of this subsection.
(5) In the case of a lease as respects which, by virtue of subsection (4) of this section, the provisions of subsections (1), (2) and (3) of this section have no effect, the stamp duties chargeable under paragraph (3) of the heading “Lease or Tack” in the First Schedule to the Stamp Act, 1891, as amended by subsequent enactments, in respect of any consideration which consists of any money, stock or security (other than rent) for the lease shall, notwithstanding any other Act, be at the rate (in this section referred to as the higher rate) of twenty-five pounds per cent. of the amount or value of such consideration.
(6) (a) Any lease (not being executed in good faith and for valuable consideration) shall, for the purposes of this section, be deemed to be a lease operating as a voluntary disposition inter vivos, and the consideration for any lease shall not for this purpose be deemed to be valuable consideration where the Revenue Commissioners are of opinion that, by reason of inadequacy of consideration or other circumstances, the lease confers a substantial benefit on the lessee.
(b) This section shall apply to any lease operating as a voluntary disposition inter vivos, and any reference in this section to the amount or value of any consideration shall be construed in relation to duty chargeable on such lease as a reference to the minimum amount or value that would be necessary in order that the lease, any rent thereunder remaining unchanged, would not be a lease operating as a voluntary disposition inter vivos.
(7) (a) This subsection applies to every lease such as is referred to in the foregoing subsections of this section, whether it is or is not a lease operating as a voluntary disposition inter vivos, unless the person becoming entitled to the entire beneficial interest in the lessee's interest under the lease (or, where more than one person becomes entitled to a beneficial interest therein, each of them) is within one of paragraphs (a) to (f) of subsection (4) of this section.
(b) If, at the expiration of thirty days after the execution thereof, a lease to which this subsection applies is not stamped or is not stamped at the higher rate, a sum equal to twice the amount of the duty at the higher rate shall thereupon be a debt due to the Minister for Finance for the benefit of the Central Fund by the lessee, or in a case of lessees, by such lessees jointly and severally, and shall be payable to the Revenue Commissioners and the said sum shall be recoverable at the suit of the Attorney General in any court of competent jurisdiction.
(c) The Revenue Commissioners may, if they think fit, at any time after the first execution of a lease to which this subsection applies, mitigate or remit any sum recoverable under paragraph (b) of this subsection.
Stamp duties on certain leases.
25.—(1) Where—
(a) stamp duty was, on the 4th day of May, 1949, or a day thereafter and before the passing of this Act, chargeable under paragraph (3) of the heading “Lease or Tack” in the First Schedule to the Stamp Act, 1891, as amended by subsequent enactments, in respect of any consideration which consists of any money, stock or security (other than rent) for a lease first executed on or after the 4th day of May, 1949, and
(b) such duty was chargeable as of an amount (in this subsection referred to as the lesser amount) less than the amount (in this subsection referred to as the greater amount) which would have been appropriate if section 24 of this Act had been enacted on the 1st day of December, 1947,
then—
(I) the following provisions shall have effect if the lease was stamped in respect of the lesser amount before the passing of this Act, whether or not the lease has been stamped with a particular stamp denoting that it is duly stamped:
(i) stamp duty shall be chargeable again in respect of such consideration (in this paragraph referred to as the additional stamp duty) and shall be chargeable notwithstanding the said stamping in respect of the lesser amount,
(ii) the additional stamp duty shall be chargeable as of an amount equal to the amount by which the lesser amount is less than the greater amount,
(iii) in determining the greater amount for the purposes of subparagraph (ii) of this paragraph, if it has been shown to the satisfaction of the Revenue Commissioners that any such statement as is referred to in section 24 of this Act could, although not in fact contained in the lease, have properly been contained therein, that statement shall be deemed to be contained in the lease,
(iv) for the purposes of stamping the lease in respect of the additional stamp duty, the lease shall be deemed to have been first executed on the passing of this Act,
(v) if, at the expiration of thirty days after the passing of this Act, the lease is not stamped in respect of the additional stamp duty, a sum equal to twice the additional stamp duty shall thereupon be a debt due to the Minister for Finance for the benefit of the Central Fund by the lessee, or in a case of lessees, by the lessees jointly and severally, and shall be payable to the Revenue Commissioners and the said sum shall be recoverable at the suit of the Attorney General in any court of competent jurisdiction,
(vi) the Revenue Commissioners may, if they think fit, mitigate or remit any sum recoverable under subparagraph (v) of this paragraph; and
(II) the following provisions shall have effect if the lease was stamped in respect of the greater amount before the passing of this Act:
(i) the stamp duty charged as of the greater amount shall be deemed to have been properly so charged and is hereby confirmed,
(ii) in determining the greater amount for the purposes of this paragraph, if the Revenue Commissioners were satisfied when the lease was stamped that any such statement as is referred to in section 24 of this Act could, although not in fact contained in the lease, have properly been contained therein, that statement shall be deemed to be contained in the lease; and
(III) the following provisions shall have effect if the lease was not stamped before the passing of this Act:
(i) stamp duty shall be chargeable in respect of such consideration as of an amount equal to the greater amount (in this paragraph referred to as the increased stamp duty),
(ii) in determining the greater amount for the purposes of subparagraph (i) of this paragraph, if it has been shown to the satisfaction of the Revenue Commissioners that any such statement as is referred to in section 24 of this Actcould, although not in fact contained in the lease, have properly been contained therein, that statement shall be deemed to be contained in the lease,
(iii) for the purposes of stamping the lease in respect of the increased stamp duty, the lease shall be deemed to have been first executed on the passing of this Act,
(iv) if, at the expiration of thirty days after the passing of this Act, the lease is not stamped in respect of the increased stamp duty, a sum equal to twice the increased stamp duty shall thereupon be a debt due to the Minister for Finance for the benefit of the Central Fund by the lessee, or in a case of lessees, by the lessees jointly and severally, and shall be payable to the Revenue Commissioners and the said sum shall be recoverable at the suit of the Attorney General in any court of competent jurisdiction,
(v) the Revenue Commissioners may, if they think fit, mitigate or remit any sum recoverable under the provisions contained in subparagraph (iv) of this paragraph.
(2) Where—
(a) stamp duty was, on the 1st day of December, 1947, or a day thereafter and before the 28th day of April, 1949, chargeable under paragraph (3) of the heading “Lease or Tack” in the First Schedule to the Stamp Act, 1891, as amended by subsequent enactments, in respect of any consideration which consists of any money, stock or security (other than rent) for a lease, and
(b) such duty was charged, on a day before the 28th day of April, 1949, as of an amount equal to the amount that would have been appropriate if section 24 of this Act had been enacted on the 1st day of December, 1947,
such duty as charged as aforesaid shall be deemed to have been properly so charged and is hereby confirmed.
(3) Nothing contained in subsection (2) of this section shall affect—
(a) any case in which an assessment of stamp duty was made by any court before the 28th day of April, 1949, or
(b) any case in which an assessment under section 12 of the Stamp Act, 1891, was made by the Revenue Commissioners before the 28th day of April, 1949, and an appeal therefrom under section 13 of that Act was duly initiated.
Stamp duties on certain mortgages, etc.
26.—(1) In this section—
the word “property” means lands, tenements or hereditaments which stand conveyed or transferred (whether the conveyance or transfer was effected before or after the passing of this Act) to a body corporate by means of an instrument chargeable with stamp duty under the heading “Conveyance or Transfer on sale of any property” in the First Schedule to the Stamp Act, 1891, as amended by subsequent enactments, and stamped at the rate mentioned in subsection (1) of section 13 of the Finance (No. 2) Act, 1947 (No. 33 of 1947);
the expression “Irish body corporate” means a body corporate within paragraph (f) of subsection (4) of section 13 of the Finance (No. 2) Act, 1947;
the expression “unqualified person” means any person who, at the date of the execution of the relevant instrument by means of which property was conveyed or transferred to a body corporate, was not within one of the paragraphs (a) to (e) of subsection (4) of section 13 of the Finance (No. 2) Act, 1947;
the word “shares” means issued shares of each class.
(2) (a) Where, in a case in which property stands conveyed or transferred to an Irish body corporate, any mortgage or equitable mortgage, or any charge, of or on the property, or any debenture, or any bond, covenant or warrant of attorney to confess and enter up judgment, is given by the body corporate to an unqualified person who is beneficially entitled to any of the shares of the body corporate or who under the memorandum or articles of association of the body corporate or otherwise exercises or may exercise control or management thereof or is given by the body corporate to two or more persons any of whom is such an unqualified person—
(i) the mortgage, equitable mortgage, charge, debenture, bond, covenant or warrant of attorney shall,notwithstanding any other Act, be chargeable with stamp duty at the rate of twenty-five pounds per cent. of the value of the property, and
(ii) if, at the expiration of thirty days after the execution of the mortgage, equitable mortgage, charge, debenture, bond, covenant or warrant of attorney, it is not stamped or is not stamped at the said rate, a sum equal to twice the amount of duty at the said rate shall thereupon be a debt due to the Minister for Finance for the benefit of the Central Fund by such person, or by such persons jointly and severally.
(b) Where, in a case in which property stands conveyed or transferred to an Irish body corporate—
(i) any mortgage or equitable mortgage, or any charge, of or on the property, or any debenture, or any bond or covenant, is given by the body corporate to any person (not being an unqualified person such as is mentioned in paragraph (a) of this subsection) or to two or more persons (none of them being an unqualified person such as is mentioned in paragraph (a) of this subsection), and
(ii) any transfer, assignment or disposition is subsequently executed in consequence of which such mortgage, equitable mortgage, charge, debenture, bond or covenant stands transferred to or in favour of an unqualified person such as is mentioned in paragraph (a) of this subsection or two or more persons any of whom is such an unqualified person,
the following provisions shall have effect:
(I) the transfer, assignment or disposition shall, notwithstanding any other Act, be chargeable with stamp duty at the rate of twenty-five pounds per cent. of the value of the property, and
(II) if, at the expiration of thirty days after the execution of the transfer, assignment or disposition, it is not stamped or is not stamped at the said rate, a sum equal to twice the amount of the duty at the said rate shall thereupon be a debt due to the Minister for Finance for the benefit of the Central Fund by the last-mentioned person, or by the last-mentioned persons jointly and severally.
(c) Where, in the case of property which stands conveyed or transferred to an Irish body corporate, a deposit of title deeds, or of any document of title, to the property is made by the body corporate as security and the deposit is made with such an unqualified person as is mentioned in paragraph (a) of this subsection or with two or more persons any of whom is such an unqualified person—
(i) the body corporate shall deliver to the Revenue Commissioners within thirty days after the deposit is made a statement containing particulars of the property, the value thereof and the names and descriptions of the parties to the transaction,
(ii) the statement shall be chargeable with stamp duty payable by the body corporate at the rate of twenty-five pounds per cent. of the value of the property, and
(iii) if the statement is not delivered within the said thirty days or if, at the expiration of thirty days after delivery thereof, it is not stamped or is not stamped at the said rate, a sum equal to twice the amount of the duty at the said rate shall thereupon be a debt due to the Minister for Finance for the benefit of the Central Fund by the body corporate and its directors jointly and severally.
(d) Where, in the case of property which stands conveyed or transferred to an Irish body corporate—
(i) a deposit of title deeds, or of any document of title, to the property is made by the body corporate as security and the deposit is made with any person (not being an unqualified person such as is mentioned in paragraph (a) of this subsection) or withtwo or more persons (none of them being an unqualified person such as is mentioned in paragraph (a) of this subsection), and
(ii) any transfer or transfers is or are subsequently effected in consequence of which such title deeds or document of title cease or ceases to be deposited as aforesaid and stand deposited as security with a person who is an unqualified person such as is mentioned in paragraph (a) of this subsection or two or more persons any of whom is such an unqualified person,
the following provisions shall have effect:
(I) the last-mentioned person or two or more persons shall, within thirty days after such title deeds or document of title become or becomes deposited with such person or persons, deliver to the Revenue Commissioners a statement containing particulars of the property, the value thereof and the name or names and description or descriptions of such person or persons,
(II) the statement shall be chargeable with stamp duty payable by such person or persons at the rate of twenty-five pounds per cent. of the value of the property, and
(III) if the statement is not delivered within the said thirty days or if, at the expiration of thirty days after delivery thereof, it is not stamped or is not stamped at the said rate, a sum equal to twice the amount of the duty at the said rate shall thereupon be a debt due to the Minister for Finance for the benefit of the Central Fund by such person, or by such persons jointly and severally.
(3) Where, in the case of property which stands conveyed or transferred to an Irish body corporate, an unqualified person or two or more persons any of whom is an unqualified person becomes or become entitled to any beneficial interest in the whole or part of the property, the following provisions shall have effect unless the principal or only instrument under which such person or persons becomes or become so entitled is an instrument chargeable with stamp duty under subsection (2) of this section or unless stamp duty determined by reference to the value of the property has already been paid under that subsection by such person or any of such persons—
(i) the principal or only instrument under which such person or persons becomes or become so entitled shall, notwithstanding any other Act, be chargeable with stamp duty at the rate of twenty-five pounds per cent. of the amount or value of the consideration, or in the case of a voluntary disposition inter vivos, on the value of the property (or the part thereof to which such person or persons becomes or become entitled), and
(ii) if, at the expiration of thirty days after such person or persons becomes or become so entitled, the said instrument is not stamped or is not stamped at the said rate a sum equal to twice the amount of the duty at the said rate shall thereupon be a debt due to the Minister for Finance for the benefit of the Central Fund by such person, or by such persons jointly and severally.
(4) (a) In a case in which property stands conveyed or transferred to a body corporate which has ceased to be an Irish body corporate because of the shares having ceased to be, to an extent exceeding one-half (in nominal value) thereof, in the beneficial ownership of persons each of whom is within one of paragraphs (a) to (e) of subsection (4) of section 13 of the Finance (No. 2) Act, 1947, the following provisions shall have effect:
(i) the principal or only instrument by which the property was conveyed or transferred to the body corporate shall, notwithstanding that it has been stamped already, and irrespective of whether or not it has been stamped with a particular stamp denoting that it is duly stamped, again be chargeable with stamp duty,
(ii) such duty shall be chargeable at the rate of twenty-five pounds per cent. on the amount by reference to which the stamp duty already paid was determined, and
(iii) if, at the expiration of thirty days after the bodycorporate has ceased to be an Irish body corporate, such instrument is not stamped or is not stamped at the said rate, a sum equal to twice the duty at the said rate shall thereupon be a debt due to the Minister for Finance for the benefit of the Central Fund by the body corporate and its directors jointly and severally.
(b) This subsection shall not apply in any case in which stamp duty determined by reference to the value of the property has already been paid under subsection (2) of this section or in any case in which the shares have ceased to be held as aforesaid merely by operation of law or by reason of any transfer from the personal representative of a deceased holder or any order of a Court.
(5) (a) Any sum being a debt due to the Minister for Finance in accordance with this section shall be payable to the Revenue Commissioners and shall be recoverable at the suit of the Attorney General in any court of competent jurisdiction.
(b) The Revenue Commissioners may, if they think fit, mitigate or remit any sum recoverable under paragraph(a) of this subsection.
Stamp duties in the case of certain transactions effected before passing of this Act.
27.—(1) In this section—
the word “property” means lands, tenements or hereditaments which stood conveyed or transferred to a body corporate by means of an instrument chargeable with stamp duty under the heading “Conveyance or Transfer on sale of any property” in the First Schedule to the Stamp Act, 1891, as amended by subsequent enactments, and stamped at the rate mentioned in subsection (1) of section 13 of the Finance (No. 2) Act, 1947 (No. 33 of 1947);
the expression “Irish body corporate” means a body corporate within paragraph (f) of subsection (4) of section 13 of the Finance (No.2) Act, 1947;
the expression “unqualified person” means any person who, at the date of the execution of the relevant instrument by means of which property was conveyed or transferred to a body corporate, was not within one of the paragraphs (a) to (e) of subsection (4) of section 13 of the Finance (No. 2) Act, 1947;
the word “shares” means issued shares of each class;
the expression “the relevant period” means the period which began on the 4th day of May, 1949, and ended on the day before the passing of this Act.
(2) (a) Where, in a case in which property stood conveyed or transferred on a date during the relevant period to an Irish body corporate, any mortgage or equitable mortgage, or any charge, of or on the property, or any debenture, or any bond, covenant or warrant of attorney to confess and enter up judgement, was given on that date by the body corporate to a person who on that date was an unqualified person who is beneficially entitled to any of the shares of the body corporate or who under the memorandum or articles of association of the body corporate or otherwise exercises or may exercise control or management thereof or was given on that date by the body corporate to two or more perons any of whom was on that date such an unqualified person,
then—
(I) the following provisions shall have effect if the mortgage, equitable mortgage, charge, debenture, bond, covenant or warrant of attorney was not stamped before the passing of this Act:
(i) it shall, notwithstanding any other Act, be chargeable with stamp duty at the rate of twenty-five pounds per cent. of the value of the property, and
(ii) if, at the expiration of thirty days after the passing of this Act, it is not stamped or is not stamped at the said rate, a sum equal to twice the amount of duty at the said rate shall thereupon be a debt due to the Minister for Finance for the benefit of the Central Fund by such person, or by such person, or by such persons jointly and severally; and
(II) the following provisions shall have effect if the mortgage, equitable mortgage, charge, debenture, bond, covenant or warrant of attorney was stamped before the passing of this Act:
(i) stamp duty shall again be chargeable on it not withstanding that it has been stamped already, and irrespective of whether or not it has been stamped with a particular stamp denoting that it is duly stamped, and shall be chargeable as of an amount equal to the difference between stamp duty determined at the rate of twenty-five pounds per cent. of the value of the property and the stamp duty already paid, and
(ii) if, at the expiration of thirty days after the passing of this Act, it is not stamped in respect of such additional stamp duty, a sum equal to twice the amount of that duty shall thereupon be a debt due to the Minister for Finance for the benefit of the Central Fund by such person, or by such persons jointly and severally.
(b) Where, in a case in which property stood conveyed or transferred on a date during the relevant period to an Irish body corporate—
(I) any mortgage or equitable mortgage, or any charge, of or on the property, or any debenture, or any bond or covenant, was given on that date by the body corporate to any person (not being on that date an unqualified person such as is mentioned in paragraph (a) of this subsection) or to two or more persons (none of them being on that date an unqualified person such as is mentioned in paragraph (a) of this subsection), and
(II) any transfer, assignment or disposition was subsequently executed on a date during the relevant period, or is executed on a date after the passing of this Act, in consequence of which such mortgage, equitable mortgage, charge, debenture, bond or covenant stood or stands transferred to or in favour of a person who on that date was or is an unqualified person such as is mentioned in paragraph (a)of this subsection or two or more persons any of whom on that date was or is such an unqualified person,
then—
(A) the following provisions shall have effect if the transfer, assignment or disposition was not stamped before the passing of this Act or if it is executed after such passing:
(i) it shall, notwithstanding any other Act, be chargeable with stamp duty at the rate of twenty-five pounds per cent. of the value of the property, and
(ii) if, at the expiration of thirty days after (as may be appropriate) the passing of this Act or the execution thereof, it is not stamped or is not stamped at the said rate, a sum equal to twice the amount of the duty at the said rate shall thereupon be a debt due to the Minister for Finance for the benefit of the Central Fund by the last-mentioned person, or by the last-mentioned persons jointly and severally; and
(B) the following provisions shall have effect if the transfer, assignment or disposition was stamped before the passing of this Act:
(i) stamp duty shall again be chargeable on it not withstanding that it has been stamped already, and irrespective of whether or not it has been stamped with a particular stamp denoting that it is duly stamped, and shall be chargeable as of an amount equal to the difference between stamp duty determined at the rate of twenty-five pounds per cent. of the value of the property and the stamp duty already paid, and
(ii) if, at the expiration of thirty days after the passing of this Act, it is not stamped in respect of such additional duty, a sum equal to twice the amount of that duty shall thereupon be a debt due to the Minister for Finance for the benefit of the Central Fund by such person, or by such persons jointly and severally.
(c) Where, in the case of property which stood conveyed or transferred on a date during the relevant period to an Irish body corporate, a deposit of title deeds, or of any document of title, to the property was made on that date by the body corporate as security and the deposit was made with a person who on that date was such an unqualified person as is mentioned in paragraph (a) of this subsection or with two or more persons any of whom was on that date such an unqualified person—
(i) the body corporate shall deliver to the Revenue Commissioners within thirty days after the passing of this Act a statement containing particulars of the property, the value thereof and the names and descriptions of the parties to the transaction,
(ii) the statement shall be chargeable with stamp duty payable by the body corporate at the rate of twenty-five pounds per cent. of the value of the property, and
(iii) if the statement is not delivered within the said thirty days or if, at the expiration of thirty days after delivery thereof, it is not stamped or is not stamped at the said rate, a sum equal to twice the amount of the duty at the said rate shall thereupon be a debt due to the Minister for Finance for the benefit of the Central Fund by the body corporate and its directors jointly and severally.
(d) Where, in the case of property which stood conveyed or transferred on a date during the relevant period to an Irish body corporate—
(i) a deposit of title deeds, or of any document of title, to the property was made on that date by the body corporate as security and the deposit was made with any person (not being on that date an unqualified person such as is mentioned in paragraph (a) of this subsection) or with two or more persons (none of them being on that date an unqualified person such as is mentioned in paragraph (a) of this subsection), and
(ii) any transfer or transfers was or were subsequently effected during the relevant period, or is or are effected after the passing of this Act, in consequence of which such title deeds or document of title ceased or cease or ceases to be deposited as aforesaid and stood or stand on any date deposited as security with a person who on that date was or is an unqualified person such as is mentioned in paragraph (a) of this subsection or two or more persons any of whom on that date was or is such an unqualified person,
the following provisions shall have effect:
(I) the last-mentioned person or two or more persons shall, within thirty days after (as may be appropriate) the passing of this Act or such title deeds or document of title become or becomes deposited with such person or persons, deliver to the Revenue Commissioners a statement containing particulars of the property, the value thereof and the name or names and description or descriptions of such person or persons,
(II) the statement shall be chargeable with stamp duty payable by such person or persons at the rate of twenty-five pounds per cent. of the value of the property, and
(III) if the statement is not delivered within the said thirty days or if, at the expiration of thirty days after delivery thereof, it is not stamped or is not stamped at the said rate, a sum equal to twice the amount of the duty at the said rateshall thereupon be a debt due to the Minister for Finance for the benefit of the Central Fund by such person, or by such persons jointly and severally.
(3) Where, in the case of property which stood conveyed or transferred on a date during the relevant period to an Irish body corporate, an unqualified person or two or more persons any of whom was an unqualified person became entitled on that date to any beneficial interest in the whole or part of the property, the following provisions shall have effect unless the principal or only instrument under which such person or persons became so entitled is an instrument chargeable with stamp duty under subsection (2) of this section or unless stamp duty determined by reference to the value of the property has already been paid under that subsection by such person or any of such persons—
(I) if the principal or only instrument under which such person or persons became so entitled was not stamped before the passing of this Act—
(i) such instrument shall, notwithstanding any other Act, be chargeable with stamp duty at the rate of twenty-five pounds per cent. of the amount or value of the consideration, or in the case of a voluntary disposition inter vivos, on the value of the property (or the part thereof to which such person or persons became entitled), and
(ii) if, at the expiration of thirty days after the passing of this Act, such instrument is not stamped or is not stamped at the said rate, a sum equal to twice the amount of the duty at the said rate shall thereupon be a debt due to the Minister for Finance for the benefit of the Central Fund by such person, or by such persons jointly and severally; and
(II) if the principal or only instrument under which such person or persons became so entitled was stamped before the passing of this Act—
(i) stamp duty shall again be chargeable on it notwithstanding that it has been stamped already,and irrespective of whether or not it has been stamped with a particular stamp denoting that it is duly stamped, and shall be chargeable as of an amount equal to the difference between stamp duty determined at the rate of twenty-five pounds per cent. of the amount or value of the consideration, or in the case of a voluntary disposition inter vivos, on the value of the property (or the part thereof to which such person or persons became entitled), and the stamp duty already paid, and
(ii) if, at the expiration of thirty days after the passing of this Act, such instrument is not stamped in respect of such additional stamp duty, a sum equal to twice the amount of that duty shall thereupon be a debt due to the Minister for Finance for the benefit of the Central Fund by such person, or by such persons jointly and severally.
(4) (a) In a case in which property stood conveyed or transferred on a date during the relevant period to a body corporate which ceased on that date to be an Irish body corporate because of the shares having ceased to be, to an extent exceeding one-half (in nominal value) thereof, in the beneficial ownership of persons each of whom was within one of paragraphs (a) to (e) of subsection (4) of section 13 of the Finance (No. 2) Act, 1947, the following provisions shall have effect:
(i) the principal or only instrument by which the property was conveyed or transferred to the body corporate shall, notwithstanding that it has been stamped already, and irrespective of whether or not it has been stamped with a particular stamp denoting that it is duly stamped, again be chargeable with stamp duty,
(ii) such duty shall be chargeable at the rate of twenty-five pounds per cent. on the amount by reference to which the stamp duty already paid was determined, and
(iii) if, at the expiration of thirty days after the passing of this Act, such instrument is not stamped or is not stamped at the said rate, a sum equal to twice the duty at the said rate shall thereupon be a debtdue to the Minister for Finance for the benefit of the Central Fund by the body corporate and its directors jointly and severally.
(b) This subsection shall not apply in any case in which stamp duty determined by reference to the value of the property has already been paid under subsection (2) of this section or in any case in which the shares ceased to be held as aforesaid merely by operation of law or by reason of any transfer from the personal representative of a deceased holder or any order of a Court.
(5) (a) Any sum being a debt due to the Minister for Finance in accordance with this section shall be payable to the Revenue Commissioners and shall be recoverable at the suit of the Attorney General in any court of competent jurisdiction.
(b) The Revenue Commissioners may, if they think fit, mitigate or remit any sum recoverable under paragraph (a) of this subsection.
PART VI.
Miscellaneous and General.
Transfer of money from the Road Fund to the Exchequer.
28.—With a view to providing moneys to meet general charges which will fall upon the Central Fund, the sum of three hundred thousand pounds shall be transferred and paid from the Road Fund to the Exchequer at such time or times in the financial year ending on the 31st day of March, 1950, and in such manner as the Minister for Finance shall direct.
Transition Development Fund.
29.—(1) The latest date for winding-up the Transition Development Fund shall be the 31st day of March, 1950, in lieu of the date, the 31st day of March, 1949, stipulated in section 15 of the Finance Act, 1948 (No. 12 of 1948).
(2) Subsection (1) of this section shall be deemed to have come into operation on the 31st day of March, 1949.
Hearings in camera.
30.—(1) Every re-hearing of an appeal by the Circuit Court under section 196 of the Income Tax Act, 1918, shall be held in camera, and every hearing by the High Court or the Supreme Court of a case stated under section 149 of the said Act, or under that section as extended by section 10 of the Finance Act, 1924 (No. 27 of 1924), shall, if the person whose chargeability to tax is the subject of the case so desires, be held in camera.
(2) The holding in camera, in pursuance of this section, of the hearing by the High Court or the Supreme Court of a case stated shall not preclude the publication, in the law reports published by the Incorporated Council of Law Reporting for Ireland or in any other recognised law reports or in any reports printed with the permission of the said Incorporated Council, of a report of the proceedings before, or the judgements given by, the High Court or the Supreme Court, but no such report shall disclose the name of the person whose chargeability to tax is the subject of the case.
(3) This section shall apply with the necessary modifications to appeals against assessments to sur-tax or corporation profits tax.
Care and management of taxes and duties.
31.—All taxes and duties imposed by this Act are hereby placed under the care and management of the Revenue Commissioners.
Short title, construction and commencement.
32.—(1) This Act may be cited as the Finance Act, 1949.
(2) Part I of this Act shall be construed together with the Income Tax Acts.
(3) Part II of this Act, so far as it relates to 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 Statutes which relate to the duties of excise and the management of those duties.
(4) Part V of this Act shall be construed together with the Stamp Act, 1891, and the enactments amending or extending that Act.
(5) Part I of this Act shall be deemed to come into force on and shall take effect as on and from the 6th day of April, 1949.
FIRST SCHEDULE.
Rates of Firearm Certificate Duty.
£ | s. | d. | |
1. For a firearm certificate for a pistol or revolver | 0 | 10 | 0 |
2. For a firearm certificate for a rifle, including a miniature rifle | 1 | 0 | 0 |
3. For a firearm certificate for a shotgun, limited to use for killing animals or birds other than game on land occupied by the person to whom the certificate is granted | 0 | 10 | 0 |
4. For any other firearm certificate— | |||
For one such certificate | 2 | 5 | 0 |
Where two or more such certificates are granted to the same person (not necessarily at the same time) and expire on the same date— | |||
For the first such certificate | 2 | 5 | 0 |
For the second and every subsequent such certificate | 0 | 10 | 0 |
SECOND SCHEDULE.
Preferential rates of Customs Duties on Unmanufactured Tobacco.
Unmanufactured:— | £ | s. | d. |
If Stripped or Stemmed:— | |||
Containing 10 lb. or more of moisture in every 100 lb. weight thereof the lb. | 1 | 2 | 4 |
Containing less than 10 lb. of moisture in every 100 lb. weight thereof the lb. | 1 | 4 | 10 |
If Unstripped or Unstemmed:— | |||
Containing 10 lb. or more of moisture in every 100 lb. weight thereof the lb. | 1 | 2 | 3½ |
Containing less than 10 lb. of moisture in every 100 lb. weight thereof the lb. | 1 | 4 | 9½ |
THIRD SCHEDULE.
Excise Duties on Tobacco.
Unmanufactured:— | £ | s. | d. |
Containing 10 lb. or more of moisture in every 100 lb. weight thereof the lb. | 1 | 1 | 2½ |
Containing less than 10 lb. of moisture in every 100 lb. weight thereof the lb. | 1 | 3 | 6½ |
Manufactured:— | |||
Cavendish or Negrohead, manufactured in Bond the lb. | 1 | 5 | 2½ |
FOURTH SCHEDULE.
Limitations on Relief from Estate Duty Chargeable under Section 31 of Finance Act, 1941.
1. (1) The provisions of subsection (2) of section 25 of the Finance Act, 1940 (No. 14 of 1940) (which provides, amongst other things, for the disallowance of debts the consideration for which was property derived from the deceased) shall, in the manner specified in this paragraph, have effect in relation to the computation of the amount allowed.
(2) Where, if—
(a) the annuity payments had formed the consideration for a debt created by the deceased equal to the total amount of those payments; and
(b) subsection (1) of section 7 of the Finance Act, 1894 (which provides for an allowance for debts in computing the amount on which estate duty is payable) were applied to that debt,
the full amount of that debt would not, having regard to the operation of subsection (2) of the said section 25, have been allowable under subsection (1) of the said section 7, the annuity payments shall, for the purpose of ascertaining the amount allowed, be reduced so as not to exceed the amount, if any, which would have been allowable in the circumstances aforesaid under subsection (1) of the said section 7, but, in applying the said section 25 for the purposes of this paragraph, property which is the subject matter of the disposition shall not be treated as property derived from the deceased.
2. Where, if section 31 of the Finance Act, 1941, had not been passed and section 3 of the Finance Act, 1894 (which relates, amongst other things, to property which the deceased has parted with before his death for consideration) had been applied to the property which was the subject matter of the disposition, a deduction would have been allowable under subsection (2) of the said section 3 for partial consideration, the amount allowed shall not exceed the amount of that deduction.
3. Where the amount allowed is allowed as a deduction from the value of property liable to a debt or incumbrance created by the deceased, it shall not exceed the amount, if any, which would be allowed under subsection (1) of section 7 of the Finance Act, 1894, if section 31 of the Finance Act, 1941, had not been passed.
FIFTH SCHEDULE.
Agreement for Reciprocal Relief of Double Taxation in respect of Corporation Profits Tax and United Kingdom Profits Tax and Provisions as to Relief from Corporation Profits Tax by way of Credit in respect of United Kingdom Profits Tax.
PART I.
Agreement between the Government of the Republic OF Ireland and the United Kingdom Government for the Reciprocal Relief of Double Taxation in respect of Irish Corporation Profits Tax and United Kingdom Profits Tax.
The Government of the Republic of Ireland and the United Kingdom Government desiring to conclude an Agreement for the reciprocal relief of double taxation in respect of Irish Corporation Profits Tax and United Kingdom Profits Tax, have agreed as follows:—
ARTICLE I.
(1) The taxes which are the subject of the present Agreement are the corporation profits tax in the Republic of Ireland, hereinafter referred to as “Irish tax” and the profits tax in the United Kingdom, hereinafter referred to as “United Kingdom tax.”
(2) The present Agreement shall also apply to any other taxes of a substantially similar character imposed in the Republic of Ireland or the United Kingdom subsequently to the date of signature of the present Agreement.
ARTICLE II.
(1) In the present Agreement, unless the context otherwise requires:
(a) The term “United Kingdom” means Great Britain and Northern Ireland, excluding the Channel Islands and the Isle of Man;
(b) The terms “one of the territories” and “the other territory” mean the United Kingdom or the Republic of Ireland, as the context requires;
(c) The term “tax” means United Kingdom tax or Irish tax, as the context requires;
(d) The term “company” means any body corporate;
(e) The term “resident of the United Kingdom” means any company whose business is managed and controlled in the United Kingdom and which is not incorporated in or under the laws of the Republic of Ireland, and the term “resident of the Republic of Ireland” means any company which is incorporated in or under the laws of the Republic of Ireland and whose business is not managed and controlled in the United Kingdom;
(f) The terms “resident of one of the territories” and “resident of the other territory” mean a company which is a resident of the United Kingdom or a company which is a resident of the Republic of Ireland, as the context requires;
(g) The terms “United Kingdom enterprise” and “Irish enterprise” mean respectively an industrial or commercial enterprise or undertaking carried on by a resident of the United Kingdom and an industrial or commercial enterprise or undertaking carried on by a resident of the Republic of Ireland, and the terms “enterprise of one of the territories” and “enterprise of the other territory” mean a United Kingdom enterprise or an Irish enterprise, as the context requires;
(h) The term “industrial or commercial profits” includes rentals in respect of cinematograph films;
(i) The term “permanent establishment” when used with respect to an enterprise of one of the territories, means a branch, management, factory, or other fixed place of business, but does not include an agency unless the agent has, and habitually exercises, a general authority to negotiate and conclude contracts on behalf of such enterprise or has a stock of merchandise from which he regularly fills orders on its behalf. In this connection—
(i) An enterprise of one of the territories shall not be deemed to have a permanent establishment in the other territory merely because it carries on business dealings in that other territory through a bona fide broker or general commission agent acting in the ordinary course of his business as such;
(ii) The fact that an enterprise of one of the territories maintains in the other territory a fixed place of business exclusively for the purchase of goods or merchandise shall not of itself constitute that fixed place of business a permanent establishment of the enterprise;
(iii) The fact that a company which is a resident of one of the territories has a subsidiary company which is a resident of the other territory or which carries on a trade or business in that other territory (whether through a permanent establishment or otherwise) shall not of itself constitute that subsidiary company a permanent establishment of its parent company.
(2) In the application of the provisions of this Agreement by the United Kingdom or the Republic of Ireland, any term not otherwise defined shall, unless the context otherwise requires, have the meaning which it has under the laws of the United Kingdom or, as the case may be, the Republic of Ireland, relating to the taxes which are the subject of this Agreement.
ARTICLE III.
(1) The industrial or commercial profits of a United Kingdom enterprise shall not be subject to Irish tax unless the enterprise carries on a trade or business in the Republic of Ireland through apermanent establishment situated therein. If it carries on a trade or business as aforesaid, tax may be imposed by the Republic of Ireland on the entire profits of the enterprise from sources in the Republic of Ireland.
(2) The industrial or commercial profits of an Irish enterprise shall not be subject to United Kingdom tax unless the enterprise carries on a trade or business in the United Kingdom through a permanent establishment situated therein. If it carries on a trade or business as aforesaid, tax may be imposed by the United Kingdom on the entire profits of the enterprise from sources in the United Kingdom.
(3) Where an enterprise of one of the territories carries on a trade or business in the other territory through a permanent establishment situated therein, there shall be attributed to that permanent establishment the industrial or commercial profits which it might be expected to derive in that other territory if it were an independent enterprise engaged in the same or similar activities under the same or similar conditions and dealing at arm's length with the enterprise of which it is a permanent establishment.
(4) No portion of any profits arising to an enterprise of one of the territories shall be attributed to a permanent establishment situated in the other territory by reason of the mere purchase of goods or merchandise within that other territory by the enterprise.
ARTICLE IV.
Where
(a) an enterprise of one of the territories participates directly or indirectly in the management, control or capital of an enterprise of the other territory,
or
(b) the same persons participate directly or indirectly in the management, control or capital of an enterprise of one of the territories and an enterprise of the other territory,
and in either case, conditions are made or imposed between the two enterprises, in their commercial or financial relations, which differ from those which would be made between independent enterprises, then any profits which would but for those conditionshave accrued to one of the enterprises but by reason of those conditions have not so accrued may be included in the profits of that enterprise and taxed accordingly.
ARTICLE V.
Notwithstanding the provisions of Articles III and IV, profits which a resident of one of the territories derives from operating ships or aircraft shall be exempt from tax in the other territory.
ARTICLE VI.
The enterprises of one of the territories shall not be subjected in the other territory, in respect of profits attributable to their permanent establishments in that other territory, to any taxation which is other, higher or more burdensome than the taxation to which enterprises of that other territory incorporated in or under the laws of that other territory are or may be subjected in respect of the like profits.
ARTICLE VII.
(1) Subject to the provisions of the law of the United Kingdom regarding the allowance as a credit against United Kingdom tax of tax payable in a territory outside the United Kingdom, Irish tax payable in respect of profits arising in the Republic of Ireland shall be allowed as a credit against the United Kingdom tax payable in respect of those profits.
Where a dividend is paid by a company which is a resident of the Republic of Ireland to a company which beneficially owns, directly or indirectly, not less than three-quarters of the ordinary share capital of the former company, the credit shall take into account the Irish tax payable by the former company in respect of its profits.
(2) Subject to such provisions (which shall not affect the general principle hereof) as may be enacted in the Republic of Ireland, United Kingdom tax payable in respect of profits arising in the United Kingdom shall be allowed as a credit against the Irish tax payable in respect of those profits.
Where a dividend is paid by a company which is a resident of the United Kingdom to a company which beneficially owns, directly or indirectly, not less than three-quarters of the ordinary sharecapital of the former company, the credit shall take into account the United Kingdom tax payable by the company in respect of its profits.
ARTICLE VIII.
(1) The taxation authorities of the United Kingdom and the Republic of Ireland shall exchange such information (being information available under their respective taxation laws) as is necessary for carrying out the provisions of this Agreement or for the prevention of fraud or the administration of statutory provisions against legal avoidance in relation to the taxes which are the subject of this Agreement. Any information so exchanged shall be treated as secret and shall not be disclosed to any persons other than those concerned with the assessment and collection of the taxes which are the subject of this Agreement. No information shall be exchanged which would disclose any trade secret or trade process.
(2) As used in this Article, the term “taxation authorities” means the Commissioners of Inland Revenue or their authorised representative in the case of the United Kingdom and the Revenue Commissioners or their authorised representative in the case of the Republic of Ireland.
ARTICLE IX.
The present Agreement shall come into force on the date on which the last of all such things shall have been done in the United Kingdom and the Republic of Ireland as are necessary to give the Agreement the force of law in the United Kingdom and the Republic of Ireland respectively, and shall thereupon have effect in respect of—
(i) profits arising in any chargeable accounting period beginning on or after the 1st January, 1949;
(ii) profits attributable to so much of any chargeable accounting period falling partly before and partly on or after that date as falls on or after that date.
ARTICLE X.
The present Agreement shall continue in effect indefinitely but either of the contracting Governments may, on or before the 31stMarch in any calendar year not earlier than the year 1953, give to the other Government written notice of termination and, in such event, the present Agreement shall cease to be effective in respect of the following profits—
(i) profits arising in any chargeable accounting period beginning on or after the 1st January in the calendar year next following that in which the notice is given;
(ii) profits attributable to so much of any chargeable accounting period falling partly before and partly on or after that date as falls on or after that date.
Done in duplicate the 18th day of May, 1949.
For the Government of the Republic of Ireland | For the United Kingdom Govenment |
P. McGILLIGAN | R. STAFFORD CRIPPS |
Minister for Finance. | Chancellor of the Exchequer. |
PART II.
Provisions as to Relief from Corporation Profits Tax by way of Credit in respect of United Kingdom Profits Tax.
Interpretation.
1. In this Part of this Schedule—
the expression “profits tax” means the tax in the United Kingdom known as profits tax;
the expression “the agreement” means the agreement set forth in Part I of this Schedule.
General.
2. Subject to the provisions of this Part of this Schedule, where, under the agreement, credit is to be allowed against corporation profits tax chargeable in respect of any profits, the amount of corporation profits tax so chargeable shall be reduced by the amount of the credit.
Requirement as to incorporation.
3. Credit shall not be allowed against corporation profits tax unless the company in respect of whose profits the corporation profits tax is chargeable is incorporated by or under the laws of the State.
Limit on total credit.
4. The amount of the credit to be allowed against corporation profits tax for profits tax on any profits shall not exceed the corporation profits tax attributable to those profits.
Effect on computation of profits of allowance of credit.
5. (1) Subject to the provisions of this paragraph, where credit for profits tax falls to be allowed against corporation profits tax in respect of any profits, no deduction for profits tax (whether in respect of those or any other profits) shall be made in computing the amount of those profits for the purposes of corporation profits tax.
(2) Where the profits include a dividend and, under the agreement, profits tax not chargeable directly in respect of the dividend is to be taken into account in considering whether any, and if so what, credit is to be allowed against corporation profits tax in respect of the dividend, the amount of the profits shall, for the purposes of corporation profits tax, be treated as increased by the amount of the profits tax not so chargeable which falls to be taken into account in computing the amount of the credit.
(3) Notwithstanding anything in the preceding subparagraphs of this paragraph, where a part of the profits tax in respect of the profits (including any profits tax which, under subparagraph (2) of this paragraph, falls to be treated as increasing the amount of the profits) cannot be allowed as a credit against corporation profits tax, the amount of the profits shall be treated for the purposes of corporation profits tax as reduced by that part of the profits tax.
Special provision as to dividends.
6. Where, in the case of any dividend, profits tax not chargeable directly in respect of the dividend is, under the agreement, to be taken into account in considering whether any, and if so what, credit is to be allowed against corporation profits tax inrespect of the dividend, the profits tax not so chargeable which is to be taken into account shall be that borne by the body corporate paying the dividend in so far as it is properly attributable to the proportion of the profits which is represented by the dividend:
Provided that in any case where the total dividend exceeds the profits available for distribution of the period in respect of which the dividend was paid, the profits represented by the total dividend shall be deemed to be the profits of that period plus so much of the profits available for distribution of preceding periods (other than profits previously distributed) as is equal to the excess; and for the purposes of this proviso the profits of the most recent preceding period shall first be taken into account, then the profits of the next most recent preceding period, and so on.
Correction of insufficient or excessive credit.
7. (1) Where the amount of any credit given under the agreement in respect of any accounting period is rendered insufficient by reason of any adjustment of the amount of profits tax, any such relief may be granted by way of set off or otherwise as is necessary to ensure that, in respect of the said accounting period, the proper credit is given.
(2) Where the amount of any credit given under the agreement in respect of any accounting period is rendered excessive by reason of any adjustment of the amount of profits tax, any such assessment or additional assessment may be made in respect of the said accounting period as is necessary to ensure that, in respect thereof, the relevant profits are duly assessed and only the proper credit, if any, given.
Provision as to claims.
8. Any claim under the agreement for an allowance by way of credit for profits tax in respect of any profits shall be made to the Revenue Commissioners and, if the Revenue Commissioners object to any such claim, it shall be heard and determined by the special commissioners as if it were an appeal to them against an assessment to corporation profits tax and the provisions of the enactments relating to corporation profits tax, as to the re-hearing of an appeal or the statement of a case for the opinion of the High Court on a point of law, shall, with the necessary modifications, apply accordingly.