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Uimhir 14 de 1941.
ACHT AIRGEADAIS, 1941.
[An tionntódh oifigeamhail.]
CUID I.
Cain Ioncuim.
Cáin ioncuim agus for-cháin in aghaidh na bliana 1941-42.
1.—(1) In aghaidh na bliana dar tosach an 6adh lá d'Abrán, 1941, éileofar cáin ioncuim do réir seacht scillinge agus reul fén bpunt.
(2) In aghaidh na bliana dar tosach an 6adh lá d'Abrán, 1941, éileofar for-cháin ar ioncum aon phearsan gur mó ná míle agus cúig céad punt iomláine a ioncuim o gach taobh, agus is do réir na rátaí céanna gur dá réir a héilítear í in aghaidh na bliana dar tosach an 6adh lá d'Abrán, 1940, a héileofar amhlaidh í.
(3) Na forálacha reachtúla agus eile bhí i bhfeidhm an 5adh lá d'Abrán, 1941, i dtaobh cánach ioncuim agus for-chánach, beidh éifeacht aca uile agus fé seach, fé réir forálacha an Achta so, i dtaobh na cánach ioncuim agus na for-chánach a héileofar mar adubhradh in aghaidh na bliana san dar tosach an 6adh lá d'Abrán, 1941.
Faoiseamh fé alt 2 den Acht Airgid, 1933, do leathnú.
2.—(1) Más deimhin leis na Coimisinéirí Ioncuim i dtaobh duine ar bith go ndéanfadh sé no go ndéanfaí thar a cheann, aon bhliain áirithe le n-a mbaineann an t-alt so, na coinníollacha atá leagtha amach in alt 2 den Acht Airgid, 1933 (Uimh. 15 de 1933), do chólíonadh mara mbeadh cúrsaí d'eirigh as an gcogadh atá ar siúl anois ag Ríocht Aontuithe na Breataine Móire agus Tuaiscirt Éireann agus go mbeadh sé dá dhruim sin i dteideal faoisimh fén alt san, féadfaidh na Coimisinéirí Ioncuim an faoiseamh san is dóich leo do bheith do réir chirt do dheonadh don duine sin in aghaidh na bliana san ach gan é bheith níos mó ná an faoiseamh d'fhéadfaidís go dleathach do dheonadh fén alt san don duine sin dá gcólíonadh sé na coinníollacha san an bhliain sin.
(2) Baineann an t-alt so leis an mbliain dar thosach an 6adh lá d'Abrán, 1939, agus le gach bliain ina dhiaidh sin.
Faoiseamh alos cánach ioncuim coigríche i gcásanna áirithe.
3.—(1) I gcás pearsa d'íoc cánach ioncuim, no cánach ioncuim agus for-chánach, fé sna hAchtanna Cánach Ioncuim tré as-bhaint no eile, no a bheith de dhliteacht air fé sna hAchtanna san an céanna d'íoc, in aghaidh aon bhliana cáinmheasa áirithe alos aon choda dá ioncum d'eirigh i dtír le n-a mbaineann an t-alt so agus é dá chur ina luighe ar na Coimisinéirí Ioncuim—
(a) gur íoc sé cáin ioncuim eachtrach sa tír sin alos na coda san dá ioncum, agus
(b) go raibh sé roimh an mbliain cháinmheasa san, ina chomhnaí sa tír sin le n-a mbaineann an t-alt so ar feadh tréimhse leanúnaighe de dheich mbliana ar a laighead no ar feadh uimhre de thréimhsí nea-leanúnacha ba chófhaid, i dteanta a chéile, le deich mbliana ar a laighead, agus
(c) go raibh no go bhfuil sé, ar feadh na bliana cáinmheasa san, dómasta agus ina chomhnaí agus ina ghnáthchomhnaí sa Stát, agus
(d) ná fuil sé i dteideal faoiseamh o chánachas dúbalta d'éileamh fé Airteagal 2 den Chó-aontú atá leagtha amach sa Chéad Sceideal a ghabhann leis an Acht Airgid, 1928 (Uimh. 11 de 1928), agus fós ná fuil sé i dteideal faoisimh fén alt deiridh sin roimhe seo den Acht so, in aghaidh na bliana cáinmheasa san,
féadfaidh na Coimisinéirí Ioncuim an faoiseamh san is dóich leo do bheith do réir chirt do dheonadh don duine sin in aghaidh na bliana cáinmheasa san ach gan é dhul thar an gceann is lugha de sna méideanna so leanas, sé sin le rá, leath méid a chánach ioncuim Eireannaighe in aghaidh na bliana cáinmheasa san no an méid cánach ioncuim eachtraighe d'íoc sé no is iníoctha aige sa tír sin alos na coda san dá ioncum tar éis aon fhaoiseamh chun a bhfuil teideal aige sa tír sin d'as-bhaint,
(2) Sa bhfo-alt san roimhe seo den alt so—
cialluíonn an abairt “méid a chánach ioncuim Eireannaighe” an méid cánach is cuibhe don ioncum is leis an bpearsain dá dtagartar san abairt sin agus d'eirigh i dtír le n-a mbaineann an t-alt so agus an cháin sin d'áireamh do réir ráta cinnfear tríd an méid cánach ioncuim no cánach ioncuim agus for-chánach, is iníoctha fé sna hAchtanna Cánach Ioncuim ag an bpearsain sin in aghaidh na bliana cáinmheasa iomchuibhe alos a ioncuim iomláin roimh dheonadh aon fhaoisimh fén alt so, do roinnt ar mhéid ioncuim iomláin na pearsan san o gach taobh in aghaidh na bliana cáinmheasa san;
cialluíonn an abairt “cáin ioncuim eachtrach” cáin is inéilithe agus iníoctha fé dhlí tíre le n-a mbaineann an t-alt so agus a chífear do sna Coimisinéirí Ioncuim is cáin a fhreagrann do cháin ioncuim no d'fhor-cháin is inéilithe fé sna hAchtanna Cánach Ioncuim.
(3) Baineann an t-alt so leis na tíortha so leanas, sé sin le rá, Stáit Aontuithe Ameirice, Tiarnas Cheanada, Cófhlaitheas na hAstráile, Tiarnas na Séalainne Nua, Aondacht na hAifrice Theas, agus Talamh an Eisc, agus fós le gach tír is sealbhachas Briotáineach do réir bhrí Sceidil C den Income Tax Act, 1918.
CUID II.
For-Chain Bhreise.
Mínithe sa Chuid seo den Acht so.
4.—Sa Chuid seo den Acht so—
cialluíonn an abairt “bliain chuntasaíochta” an tréimhse de dhá mhí dhéag dá n-ullmhuítear de ghnáth cuntais na trádála no an ghnótha gur maidir leis a húsáidtear an abairt sin no, má thárla in aon bhliain dar tosach an 6adh lá d'Abrán nár hullmhuíodh aon chuntais do thréimhse de dhá mhí dhéag dar chríoch lá sa bhliain sin, pé tréimhse de dhá mhí dhéag a chinnfidh na Coimisinéirí Ioncuim;
cialluíonn an abairt “ioncum iomlán” (lasmuich de chás dá bhforáltar a mhalairt sa Chuid seo den Acht so) an t-ioncum iomlán o gach taobh gan féachaint d'fhorálacha ailt 34 den Income Tax Act, 1918, agus fé is dá ndeintí an brabús do tháinig as gnó no trádáil le n-a mbaineann an Chuid seo den Acht so, agus is cuid den ioncum iomlán san o gach taobh, d'áireamh gan féachaint d'fhorálacha míre (3) de Riail 6 de sna Rialacha bhaineann le cásanna I agus II de Sceideal D den Income Tax Act, 1918, ná d'fhorálacha ailt 14 den Acht Airgid, 1929 (Uimh. 32 de 1929).
For-cháin bhreise d'fhorchur.
5.—(1) D'ainneoin éinní atá i bhfo-alt (2) d'alt 1 den Acht so agus fé réir forálacha na Coda so den Acht so, i gcás ioncum iomlán aon phearsan in aghaidh na bliana dar tosach an 6adh lá d'Abrán, 1941, do bheith níos mó ná míle agus cúig céad punt agus brabús as aon trádáil no gnó le n-a mbaineann an t-alt so agus a bhíonn ar siúl aige ina aonar no i bpáirtnéireacht le duine no daoine eile do bheith ina chuid de, déanfar diúité breise forchánach (dá ngairmtear for-cháin bhreise san alt so) d'éileamh in aghaidh na bliana san do réir seacht scillinge agus reul fén bpunt alos oiread den ioncum san agus is có-ionann le pé méid aca so leanas is lugha, sé sin le rá:—
(a) an méid a bheidh de bhreis ag an mbrabús san ar an mbrabús caighdeánach ar n-a n-áireamh do réir na Coda so den Acht so, no
(b) an méid a bheidh de bhreis ag an ioncum iomlán san ar an ioncum iomlán caighdeánach ar n-a áireamh do réir na Coda so den Acht so.
(2) Féadfar for-cháin bhreise in aghaidh na bliana dar tosach an 6adh lá d'Abrán, 1941, do cháinmheas agus do bhaint amach d'ainneoin for-cháin do bheith cáinmheasta cheana in aghaidh na bliana san.
(3) Beidh for-cháin bhreise ina for-cháin agus dá réir sin, na hachtacháin uile bheidh i bhfeidhm de thurus na huaire i dtaobh for-chánach, bainfid le for-cháin bhreise, agus beidh éifeacht aca ina taobh, sa mhéid nach buiniscionn leis an gCuid seo den Acht so dhóibh.
Trádála agus gnóthaí le n-a mbaineann an Chuid seo den Acht so.
6.—Baineann an Chuid seo den Acht so le gach trádáil no gnó bhíonn ar siúl (go leanúnach no go nea-leanúnach) sa Stát, go haonarach no i bpáirtnéireacht le duine no daoine eile, ag pearsan a chomhnuíonn sa Stát, gan áireamh do dhéanamh ar fheirmeoireacht ná ar aon oifig no fostaíocht, ná fós ar aon ghairm go mbíonn an brabús aisti ag brath ar fad no go furmhór ar cháilíochta pearsanta an duine no na ndaoine chleachtann an ghairm sin agus nach gá chúichi aon chaiteachas caipitail no nach gá chúichi ach caiteachas capitail de mhéid a bhíonn go compráideach beag, ach áireamh do dhéanamh ar ghnó dhuine ghlacann coimisiúin i dtaobh eadarbhearta deintear no seirbhísí bheirtear, agus fós ar ghnó aon tsórt gníomhaire seachas taistealaidhe tráchtála no gníomhaire eile dar luach saothair iomlán suim chinnte cheaptha ná bíonn ag brath ar an méid gnótha deintear ná ar aon teagmhas eile.
Brabús caighdeánach d'áireamh.
7.—(1) Déanfar (fé réir na bhforálacha ina dhiaidh seo den alt so) brabús caighdeánach pearsan as trádáil no gnó le n-a mbaineann an Chuid seo den Acht so agus do bhí ar siúl aige ar feadh iomlán na bliana dar tosach an 6adh lá d'Abrán, 1941, go haonarach no i bpáirtnéireacht le duine no daoine eile d'áireamh chun crícheanna na Coda so den Acht so do réir pé míre aca so leanas a bhaineann leis an gcás, sé sin le rá:—
(a) má bhí an trádáil no an gnó san ar siúl amhlaidh ar feadh trí cinn no níos mó de lán-bhlianta cuntasaíochta do chríochnuigh an 5adh lá d'Abrán, 1939, no roimhe sin, isé brabús caighdeánach na pearsan san ná méid a bhrabúis as an trádáil no as an ngnó san in aghaidh aon bhliana amháin (a roghnóidh seisean no (mara ndeinidh amhlaidh) a roghnóidh na Coimisinéirí Ioncuim) de sna trí bliana cuntasaíochta deiridh do chríochnuigh amhlaidh no suim dhá mhíle agus cúig céad punt, pé aca is mó;
(b) má bhí an trádáil no an gnó san ar siúl amhlaidh ar feadh dhá cheann, gan é bheith ar siúl ar feadh trí cinn, de lán-bhlianta cuntasaíochta do chríochnuigh an 5adh lá d'Abrán, 1939, isé brabús caighdeánach na pearsan san ná méid a bhrabúis as an trádáil no as an ngnó san in aghaidh aon bhliana amháin (a roghnóidh seisean no (mara ndeinidh amhlaidh) a roghnóidh na Coimisinéirí Ioncuim) den dá bhliain chuntasaíochta san no suim dhá mhíle agus cúig céad punt, pé aca is mó;
(c) má bhí an trádáil no an gnó san ar siúl ar feadh aon lán-bhliana cuntasaíochta amháin do chríochnuigh an 5adh lá d'Abrán, 1939, no roimhe sin, gan é bheith ar súil ar feadh dhá lán-bhlian chuntasaíochta do críochnuigh amhlaidh, isé brabús caighdeánach na pearsan san ná méid a bhrabúis as an trádáil no as an ngnó san in aghaidh na bliana cuntasaíochta san no suim dhá mhíle agus cúig céad punt, pé aca is mó;
(d) in aon chás eile, isé brabús caighdeánach na pearsan san ná suim dhá mhíle agus cúig céad punt.
(2) Isé brabús caighdeánach aon phearsan áirithe as trádáil no gnó le n-a mbaineann an Chuid seo den Acht so agus ná raibh ar siúl aige ach ar feadh coda den bhliain dar thosach an 6adh lá d'Abrán, 1941, go haonarach no i bpáirtnéireacht le duine no daoine eile ná an méid sin go mbeidh, idir é agus an méid go mb'é a bhrabús caighdeánach é fé sna fo-ailt eile den alt so dá mbeadh an trádáil no an gnó san ar siúl aige amhlaidh ar feadh iomlán na bliana san, an cothrom céanna bheidh idir an chuid den bhliain sin do bhí an trádáil no an gnó san ar siúl aige amhlaidh agus dhá mhí dhéag.
(3) Beidh feidhm agus éifeacht ag na forálacha so leanas maidir le brabús d'áireamh chun crícheanna an ailt seo, sé sin le rá:—
(a) is tuigthe gurb é is méid do bhrabús trádála no gnótha in aghaidh aon bhliana cuntasaíochta áirithe ná an brabús achtúil do tháinig as an trádáil no as an ngnó san sa bhliain chuntasaíochta san ar n-a áireamh do réir na nAchtanna Cánach Ioncuim, lugha-de an liúntas san in aghaidh caitheamh gléasra agus sáslaigh (ar n-a áireamh chun crícheanna cánach ioncuim) do chífear do sna Coimisinéirí Ioncuim do bheith réasúnta agus ionchurtha le ceart i leith na bliana cuntasaíochta san;
(b) i gcás trádáil no gnó le n-a mbaineann an Chuid seo den Acht so do bheith ar siúl ag pearsain (go haonarach no i bpáirtnéireacht le duine no daoine eile) ar feadh iomlán na bliana no aon choda den bhliain dar chríoch an 5adh lá d'Abrán, 1942, agus é bheith ar siúl aige amhlaidh ar feadh níos lugha ná cúig bliana as a chéile dar chríoch an 5adh lá d'Abrán, 1941, agus é bheith, díreach sara raibh sé ar siúl amhlaidh ag an bpearsain sin, ar siúl ag duine eile no ag beirt no níos mó nár dhíobh an phearsa san, féadfar, ar iarratas na pearsan san agus d'fhonn brabús caighdeánach na pearsan san d'áireamh, an brabús do tháinig as an trádáil no as an ngnó san faid a bhí sé ar siúl amhlaidh ag an duine no na daoine sin d'áireamh mar bhrabús de chuid na pearsan san más go haonarach do bhí an trádáil no an gnó san ar siúl aige no mar bhrabús de chuid na pearsan san agus a pháirtnéara no a pháirtnéirí más i bpáirtnéireacht le duine no daoine eile bhí an trádáil no an gnó san ar siúl aige.
(4) Chun crícheanna an ailt seo is tuigthe páirtnéir do bheith riamh i dteideal roinn do bheith aige i mbrabús na páirtnéireachta do réir an chothruim do bhí idir a scair de bhrabús na páirtnéireachta in aghaidh na bliana dar thosach an 6adh lá d'Abrán, 1941. agus brabús iomlán na páirtnéireachta in aghaidh na bliana san.
Ioncum iomlán caighdeánach d'áireamh.
8.—(1) Déanfar ioncum iomlán caighdeánach pearsan go raibh trádáil no gnó le n-a mbaineann an Chuid seo den Acht so ar siúl aige go haonarach no i bpáirtnéireacht le duine no daoine eile ar feadh iomlán na bliana dar thosach an 6adh lá d'Abrán, 1941, d'áireamh chun crícheanna na Coda so den Acht so do réir pé míre aca so leanas a bhaineann leis an gcás, sé sin le rá:—
(a) má bhí ioncum dob ionchurtha fé cháin ioncuim á fháil ag an bpearsain sin ar feadh trí cinn no níos mó de bhlianta as a chéile dar chríoch an 5adh lá d'Abrán, 1940, isé ioncum iomlán caighdeánach na pearsan san ná méid a ioncuim iomláin in aghaidh aon bhliana amháin (a roghnóidh seisean no (mara ndeinidh amhlaidh) a roghnóidh na Coimisinéirí Ioncuim) de sna trí bliana deiridh de sna blianta san no suim dhá mhíle agus cúig céad punt, pé aca is mó;
(b) má bhí ioncum dob ionchurtha fé cháin ioncuim á fháil ag an bpearsain sin ar feadh dhá cheann, gan é bheith á fháil ar feadh trí cinn, de bhlianta as a chéile dar chríoch an 5adh lá d'Abrán, 1940, isé ioncum iomlán caighdeánach na pearsan san ná méid a ioncuim iomláin in aghaidh aon bhliana amháin (a roghnóidh seisean no (mara ndeinidh amhlaidh) a roghnóidh) a roghnóidh na Coimisinéirí Ioncuim) den dá bhliain sin no suim dhá mhíle agus cúig céad punt, pé aca is mó;
(c) mara raibh ioncum dob ionchurtha fé cháin ioncuim á fháil ag an bpearsain sin ar feadh dhá bhlian as a chéile dar chríoch an 5adh lá d'Abrán, 1940, ach go raibh ioncum dob ionchurtha fé cháin ioncuim á fháil aige in aghaidh na bliana dar chríoch an 5adh lá san d'Abrán, 1940, isé ioncum iomlán caighdeánach na pearsan san ná a ioncum iomlán in aghaidh na bliana san dar chríoch an 5adh lá d'Abrán, 1940, no suim dhá mhíle agus cúig céad punt, pé aca is mó;
(d) in aon chás eile isé ioncum iomlán caighdeánach na pearsan san ná dhá mhíle agus cúig céad punt.
(2) Isé ioncum iomlán caighdeánach aon phearsan áirithe dá dtárla, de bhíthin a éaga, go raibh trádáil no gnó le n-a mbaineann an Chuid seo den Acht so gan bheith ar siúl aige, go haonarach nó i bpáirtnéireacht le duine no daoine eile, ach ar feadh coda den bhliain dar thosach an 6adh lá d'Abrán, 1941, ná an méid sin go mbeidh, idir é agus an méid go mb'é a ioncum iomlán caighdeánach é fén bhfo-alt deiridh sin roimhe seo den alt so dá mbeadh an trádáil no an gnó san ar siúl aige amhlaidh ar feadh iomlán na bliana san, an cothrom céanna bheidh idir an chuid den bhliain sin do bhí an trádáil no an gnó san ar siúl aige amhlaidh agus dhá mhí dhéag.
Faoiseamh o fhor-cháin bhreise i gcásanna áirithe.
9.—(1) I gcás pearsa do bheith ionchurtha fé fhor-cháin bhreise beidh feidhm agus éifeacht ag na forálacha so leanas, sé sin le rá:—
(a) is tuigthe gur háirmheadh mar chuid d'ioncum iomlán na pearsan san o gach taobh in aghaidh na bliana dar thosach an 6adh lá d'Abrán, 1941, suim (dá ngairmtear an tsuim aduithe san alt so) is có-ionann le pé méid aca so leanas is lugha, sé sin le rá:—
(i) méid is có-ionann leis an bpáirt d'ioncum na pearsan san ar a bhfuil for-cháin bhreise inéilithe, no
(ii) an méid ioncuim, as brabús trádála no gnótha le n-a mbaineann an Chuid seo den Acht so, do bheadh le cur i ráiteas ar ioncum iomlán na pearsan san o gach taobh in aghaidh na bliana san;
(b) as-bhainfear as an bhfor-cháin bhreise is iníoctha ag an bpearsain sin suim is có-ionann le pé suim aca so leanas is lugha, sé sin le rá:—
(i) suim is có-ionann leis an méid a bhaineann leis an suim bhreise den fhor-cháin (nach for-cháin bhreise), más ann di, is iníoctha ag an bpearsain sin in aghaidh na bliana dar thosach an 6adh lá d'Abrán, 1941, no
(ii) suim is có-ionann le cúig scillinge an punt den tsuim aduithe;
(c) is tuigthe chun crícheanna an ailt seo gurb í an tsuim aduithe an chuid is aoirde d'ioncum iomlán na pearsan san o gach taobh.
(2) An míniú atá sa Chuid seo den Acht so ar an abairt “ioncum iomlán” ní bheidh feidhm ná éifeacht aige maidir leis an abairt sin sna háiteanna ina bhfuil sí san alt so agus, dá réir sin, léireofar an abairt sin, san alt so, fé is ná hachtófaí an míniú san.
(3) Na forálacha den Chuid seo den Acht so bhaineann le brabús d'áireamh ní bheidh feidhm ná éifeacht aca maidir le brabús trádála no gnótha d'áireamh chun crícheanna an ailt seo.
Socrú i dtaobh caillteanais i gcásanna áirithe.
10.—Más caillteanas an tora glan do tháinig as trádáil no gnó le n-a mbaineann an Chuid seo den Acht so do bheith ar siúl sa bhliain chuntasaíochta no sa dó no trí de bhlianta cuntasaíochta gur do réir an bhrabúis ina n-aghaidh no in aghaidh ceann aca (fé mar a bheidh) a háirmhítear brabús caighdeánach pearsan as an trádáil no as an ngnó san, béarfar ar aghaidh an bhreis a bheidh ag an gcaillteanas san ar bhrabús na pearsan as an trádáil no as an ngnó san in aghaidh an chéad bhliain chuntasaíochta i ndiaidh na bliana cuntasaíochta san no na bliana deiridh den dó no trí sin de bhlianta cuntasaíochta (fé mar a bheidh), agus déanfar, chó fada is ragha sí, í bhaint as brabús, no í chur i gcoinnibh brabúis, na pearsan san as an trádáil no as an ngnó gur maidir leis a bheidh sé ionchurtha fé fhor-cháin bhreise.
Brabús d'áireamh.
11.—(1) Déanfar (lasmuich de chás dá bhforáltar a mhalairt leis an gCuid seo den Acht so) an brabús as trádáil no gnó le n-a mbaineann an Chuid seo den Acht so d'áireamh, chun crícheanna na Coda so den Acht so, gan féachaint d'fhorálacha míre (3) de Riail 6 de sna Rialacha bhaineann le Cásanna I agus II de Sceideal D den Income Tax Act, 1918, ná d'fhorálacha ailt 14 den Acht Airgid, 1929 (Uimh. 32 de 1929).
(2) Na forálacha den Chuid seo den Acht so bhaineann le brabús d'áireamh iseadh a gairmtear, sa Chuid seo den Acht so, d'fhorálacha an fho-ailt sin roimhe seo den alt so.
CUID III.
Custuim agus Mal.
Na rátaí diúité ar thobac d'atharú.
12.—(1) An diúité custum ar thobac a forchuirter le halt 20 den Acht Airgid, 1932 (Uimh. 20 de 1932), déanfar, maidir le tobac a hiomportálfar an 8adh lá de Bhealtaine, 1941, no dá éis sin, é d'éileamh, do ghearradh agus d'íoc do réir na rátaí uile agus fé seach a luaidhtear i gCuid I den Chéad Sceideal a ghabhann leis an Acht so in ionad na rátaí gur dá réir atá an diúité sin inéilithe anois de bhuadh ailt 4 den Acht Airgeadais (Uimh. 2), 1939 (Uimh. 33 de 1939).
(2) An diúité máil ar thobac a forchuirtear le halt 19 den Acht Airgid, 1934 (Uimh. 31 de 1934), déanfar, amhail ar an 8adh lá de Bhealtaine, 1941, agus dá éis sin, é d'éileamh, do ghearradh agus d'íoc do réir na rátaí uile agus fé seach a luaidhtear i gCuid II den Chéad Sceideal a ghabhann leis an Acht so in ionad na rátaí gur dá réir atá an diúité sin inéilithe anois de bhuadh ailt 4 den Acht Airgeadais (Uimh. 2). 1939 (Uimh. 33 de 1939).
(3) Beidh feidhm ag fo-ailt (3) go (5) den alt san 19 den Acht Airgid, 1934, maidir le tobac is ionchurtha fén diúité máil a forchuirtear le fo-ailt (1) den alt san do réir ráta luaidhtear i gCuid II den Chéad Sceideal a ghabhann leis an Acht so, agus chun críche na feidhme sin déanfar tagairtí sna fo-ailt sin (3) go (5) den alt san 19 do Chuid I den tSéú Sceideal a ghabhann leis an Acht Airgid, 1934, adubhradh, do léiriú, agus beidh éifeacht aca, mar thagairtí do Chuid II den Chéad Sceideal a ghabhann leis an Acht so.
Na rátaí diúité ar íle híodrocarbóin d'atharú.
13.—(1) An diúité custum a forchuirtear le halt 21 den Acht Airgid, 1935 (Uimh. 28 de 1935), déanfar, maidir le híle híodrocarbóin is ionchurtha fén diúité sin agus a hiomportálfar an 8adh lá de Bhealtaine, 1941, no dá éis sin, é d'éileamh, do ghearradh agus d'íoc do réir scilling agus trí pingne an galún in ionad an ráta is inéilithe anois de bhuadh fo-ailt (1) d'alt 11 den Acht Airgeadais, 1939 (Uimh. 18 de 1939).
(2) An locáiste is ionlomhálta fé fho-alt (2) den alt san 21 den Acht Airgid, 1935, déanfar, maidir le híle híodrocarbóin ar a mbeidh an locáiste sin ionlomhálta agus a hiomportálfar an 8adh lá de Bhealtaine, 1941, no dá éis sin, é do lomháil do réir scilling agus trí pingne an galún in ionad an ráta is ionlomhálta anois de bhuadh fo-ailt (2) den alt san 11 den Acht Airgeadais, 1939.
(3) An diúité máil a forchuirtear leis an alt san 21 den Acht Airgid, 1935, déanfar, maidir le híle híodrocarbóin is ionchurtha fén diúité sin agus a cuirfear amach an 8adh lá de Bhealtaine, 1941, no dá éis sin, ar díol no chun a díolta no eile, o áitreabh a déantóra no úsáidfidh an déantóir sin ar an dáta san no dá éis chun críche ar bith seachas chun íle híodrocarbóin do dhéanamh no do tháirgeadh, é d'éileamh, do ghearradh agus d'íoc do réir scilling agus pingin an galún in ionad an ráta is inéilithe anois de bhuadh fo-ailt (3) den alt san 11 den Acht Airgeadais, 1939.
(4) An locáiste is ionlomhálta fé fho-alt (4) den alt san 21 den Acht Airgid, 1935, déanfar, maidir le híle híodracarbóin ar a mbeidh an locáiste sin ionlomhálta agus ar ar híocadh an diúité máil a luaidhtear sa bhfo-alt deiridh sin roimhe seo den alt so do réir scilling agus pingin an galún, é do lomháil do réir scilling agus pingin an galún in ionad an ráta is ionlomhálta anois de bhuadh fo-ailt (4) den alt san 11 den Acht Airgeadais, 1939.
Na rátaí diúité ar íle éadtrom híodrocarbóin mhinearáil d'atharú.
14.—(1) An diúité custum a forchuirtear le halt 1 den Acht Airgid (Diúitéthe Custum) (Uimh. 4), 1931 (Uimh. 43 de 1931), ar n-a leasú le hachtacháin ina dhiaidh sin, déanfar, maidir le híle éadtrom híodrocarbóin mhinearáil is ionchurtha fén diúité sin agus a hiomportálfar an 8adh lá de Bhealtaine, 1941, no dá éis sin, é d'éileamh, do ghearradh agus d'íoc do réir scilling agus trí pingne an galún in ionad an ráta is inéilithe anois de bhuadh fo-ailt (1) d'alt 10 den Acht Airgeadais, 1939 (Uimh. 18 de 1939).
(2) An diúité máil a forchuirtear le halt 1 den Acht Airgid (Forálacha Ilghnéitheacha), 1935 (Uimh. 7 de 1935), ar n-a leasú le hachtacháin ina dhiaidh sin, déanfar, maidir le híle éadtrom híodrocarbóin mhinearáil is ionchurtha fén diúité sin agus a cuirfear amach an 8adh lá de Bhealtaine, 1941, no dá éis sin, ar díol no chun a díolta no eile, o áitreabh a déantóra no úsáidfidh an déantóir sin ar an dáta san no dá éis chun críche ar bith seachas chun íle híodrocarbóin mhinearáil do dhéanamh no do tháirgeadh, é d'éileamh, do ghearradh agus d'íoc do réir scilling agus pingin an galún in ionad an ráta is inéilithe anois de bhuadh fo-ailt (2) d'alt 10 den Acht Airgeadais, 1939 (Uimh. 18 de 1939).
Na rátaí diúité ar lasáin d'atharú.
15.—(1) In ionad an diúité chustum atá i bhfeidhm anois alos lasán éileofar, gearrfar, agus íocfar ar na lasáin uile a hiomportálfar an 8adh lá de Bhealtaine, 1941, no dá éis sin, diúité custum do réir na rátaí uile agus fé seach a luaidhtear i gCuid I den Dara Sceideal a ghabhann leis an Acht so.
(2) In ionad an diúité mháil atá i bhfeidhm anois alos lasán éileofar, gearrfar, agus íocfar, amhail ar an 8adh lá de Bhealtaine, 1941, agus dá éis sin, ar na lasáin uile ar n-a ndéanamh sa Stát, diúité máil do réir na rátaí uile agus fé seach a luaidhtear i gCuid II den Dara Sceideal a ghabhann leis an Acht so.
Tarraingirí áirithe do shaoradh o dhiúité ghluaisteáin.
16.—Ní déanfar an diúité forchuirtear le halt 11 den Acht Airgid, 1928 (Uimh. 11 de 1928), ná an diúité gluaisteáin a forchuirtear le halt 12 den Acht Airgid, 1934 (Uimh. 31 de 1934), d'éileamh ná do ghearradh ar aon mhótar-tharraingire (do réir bhrí an ailt sin 12) a hiomportálfar an 8adh lá de Bhealtaine, 1941, nó dá éis sin, agus is dóich leis na Coimisinéirí Ioncuim do bheith ceaptha agus déanta chun é úsáid chun crícheanna talmhaíochta, ná ar aon earra a hiomportálfar amhlaidh agus is dóich leis na Coimisinéirí sin do bheith ina compáirt no ina gabhálas de mhótar-tharraingire (do réir bhrí an ailt sin 12) a bheidh ceaptha agus déanta mar adubhradh.
Tarraingirí áirithe do shaoradh o dhiúité cháirr ghaile.
17.—Ní déanfar an diúité cáirr ghaile forchuirtear le halt 13 den Acht Airgid, 1934 (Uimh. 31 de 1934), d'éileamh ná do ghearradh ar aon tarraingire gaile (do réir bhrí an ailt sin 13) a hiomportálfar an 8adh lá de Bhealtaine, 1941, no dá éis sin, agus is dóich leis na Coimisinéirí Ioncuim do bheith ceaptha agus déanta chun crícheanna talmhaíochta, ná ar aon earra a hiomportálfar amhlaidh agus is dóich leis na Coimisinéirí sin do bheith ina compáirt no ina gabhálas de tharraingire ghaile (do réir bhrí an ailt sin 13) a bheidh ceaptha agus déanta mar adubhradh.
An ráta diúité ar gheallta do mhéadú.
18.—Déanfar (fé réir forálacha agus gan dochar d'fhorálacha ailt 20 den Acht Airgid, 1931 (Uimh. 31 de 1931)) an diúité ar gheallta forchuirtear le halt 24 den Acht Airgid, 1926 (Uimh. 35 de 1926), d'éileamh, do ghearradh, agus d'íoc ar gheallta déanfar an 1adh lá d'Iúl, 1941, no dá éis sin, do réir seacht go leith per cent. de mhéid an ghill in ionad an cúig per cent. a luaidhtear san alt san 24.
Saoirse o dhiúité mháil ar íle éadtrom híodrocarbóin mhinearáil.
19.—(1) Ní déanfar an diúité máil a forchuirtear le halt 1 den Acht Airgid (Forálacha Ilghnéitheacha), 1935 (Uimh. 7 de 1935), ar n-a leasú le hachtacháin ina dhiaidh sin, d'éileamh ná do ghearradh ar aon íle éadtrom híodrocarbóin mhinearáil a gcuirfear ina luighe ar na Coimisinéirí Ioncuim ina taobh nach íle de shaghas petroil í ná nach meascán í de phetrol agus earra no earraí eile agus go bhfuil beartuithe í d'úsáid in innill dóghacháin inmheánaigh in ionad petroil.
(2) Beidh éifeacht ag an alt so agus is tuigthe go raibh éifeacht aige amhail ar an 1adh lá d'Eanar, 1941, agus dá éis sin.
Alt 21 den Acht Airgid, 1936, do leasú.
20.—Chun crícheanna ailt 21 den Acht Airgid, 1936 (Uimh. 31 de 1936), is tuigthe gur aer-sheirbhís tharmatlantach aer-sheirbhís idir aerphort sa Stát agus aerphort sa Spáinn no sa Phortuingéil no ar roinn na hAifrice, agus gurbh eadh riamh.
Diúité máil ar fheithiclí inneallghluaiste d'aisíoc i gcásanna áirithe.
21.—(1) San alt so—
cialluíonn an abairt “an tAire” an tAire Riaghaltais Aiteamhail agus Sláinte Poiblidhe;
cialluíonn an focal “ceadúnas” ceadúnas ar n-a thógaint amach, roimh an Acht so do rith no dá éis sin, fé alt 13 den Finance Act, 1920, alos feithicle inneall-ghluaiste;
cialluíonn an abairt “tréimhse shrianta” aon tréimhse dar tosach dáta tar éis an 31adh lá de Mhí na Nodlag, 1940, (pé aca roimh an Acht so do rith don tréimhse sin ar fad no go leathrannach roimhe sin agus go leathrannach dá éis no ar fad dá éis) agus gur dóich leis an Aire srian do bheith le n-a linn le húsáid feithiclí inneall-ghluaiste toisc ganntanas generálta petroil.
(2) I gcás an tréimhse gur tógadh no go dtógfar ceadúnas amach ina cóir do bheith có-ionann le tréimhse shrianta no i gcás iomlán tréimhse srianta no páirt de thréimhse shrianta do bheith inti, féadfaidh an tAire, más dóich leis gur ceart san agus fé réir na gcoinníoll san (más aon cheann é) is dóich leis is ceart d'fhorchur, an diúité do híocadh ar an gceadúnas san no cuid de d'aisíoc le toiliú an Aire Airgeadais (ar n-a thabhairt go generálta no i dtaobh aon cháis áirithe).
(3) Gach aisíoc do rinne an tAire, roimh an Acht so do rith, sa diúité, no i gcuid den diúité, do híocadh ar cheadúnas do tógadh amach i gcóir tréimhse ná raibh caithte ní ba luaithe ná an 24adh lá de Mhárta, 1941, is tuigthe gur aisíoc cóir é agus gurbh eadh riamh.
(4) Má bheirtear suas ceadúnas ar bith i gcólíonadh coinníll nach foláir a chólíonadh chun aisíoc d'fháil fén alt so, scuirfidh an ceadúnas san d'éifeacht do bheith aige ar a thabhairt suas amhlaidh.
(5) Leanfaidh an t-alt so i bhfeidhm faid a leanfaidh an tAcht Comhachta Práinne, 1939 (Uimh. 28 de 1939), i bhfeidhm agus raghaidh in éag ansan.
Faoiseamh o dhiúité mháil alos leantóra tarraingtear le feithicil inneallghluaiste más móin na hearraí a hiompruítear.
22.—I gcás—
(a) feithicil inneall-ghluaiste do bheith ina feithicil ar a bhfuil diúité máil iníoctha fé alt 13 den Finance Act, 1920, do réir ráta luaidhtear i mír 5 den Tríú Sceideal a ghabhann leis an Acht Airgid, 1926 (Uimh. 35 de 1926), agus
(b) an fheithicil sin d'úsáid chun leantóir do tharraing, agus
(c) le linn a húsáidthe amhlaidh, gan a bheith sna hearraí iompruíonn an fheithicil agus an leantóir sin ach móin,
ní héileofar ná ní gearrfar ar an bhfeithicil sin, alos a húsáidthe chun an leantóra san do tharraing, an diúité breise, a luaidhtear sa mhír sin 5, alos feithicle a húsáidtear chun leantóir do tharraing.
(2) Leanfaidh an t-alt so i bhfeidhm faid a leanfaidh an tAcht Comhachta Práinne, 1939 (Uimh. 28 de 1939), i bhfeidhm agus raghaidh in éag ansan.
Faoiseamh o dhiúité mháil alos leantóra tarraingtear le feithicil inneallghluaiste mara n-úsáidtear an leantóir ach chun ionadáin petroil no fearas déanta ionadáin phetroil d'iompar.
23.—(1) I gcás—
(a) feithicil inneall-ghluaiste, ar n-a ceapadh chun petrol d'úsáid mar thein-abhar, do bheith ina feithicil ar a bhfuil diúité máil iníoctha fé alt 13 den Finance Act, 1920, do réir ráta luaidhtear i mír 5 den Tríú Sceideal a ghabhann leis an Acht Airgid, 1926 (Uimh. 35 de 1926), agus
(b) an fheithicil sin d'úsáid chun leantóir do tharraing, agus
(c) le linn a tharraingthe amhlaidh, gan an leantóir sin do bheith á úsáid ach chun ionadán petroil no fearas déanta ionadáin phetroil d'iompar chun na feithicle sin do ghluaiseacht,
ní héileofar ná ní gearrfar ar an bhfeithicil sin, alos a húsáidthe chun an leantóra san do tharraing, an diúité breise, a luaidhtear sa mhír sin 5, alos feithicle a húsáidtear chun leantóir do tharraing.
(2) Leanfaidh an t-alt so i bhfeidhm faid a leanfaidh an tAcht Comhachta Práinne, 1939 (Uimh. 28 de 1939), i bhfeidhm agus raghaidh in éag ansan.
Faoiseamh o dhiúité mháil ar fheithicilcheaintíní inneallghluaiste.
24.—Ní déanfar an diúité máil is inéilithe fé alt 13 den Finance Act, 1920, ar n-a leasú le halt 20 den Acht Airgid, 1926 (Uimh. 35 de 1926), d'éileamh ná do ghearradh ar aon fheithicil inneallghluaiste is gluais-cheaintín—
(a) faid a bheidh an t-alt so i bhfeidhm, agus
(b) faid ná beidh an ceaintín sin á sheoladh chun brabús d'fháil d'aon duine agá mbeidh baint le n-a oibriú, agus
(c) faid ná beidh an ceaintín sin á oibriú ach chun bia agus riachtanais eile d'iompar, d'ullmhú, agus do sholáthar le haghaidh no chun daoine nach féidir no gur deacair dóibh bia agus riachtanais den tsórt san d'fháil toisc cúrsaí is ionchurtha i leith an chogaidh ina bhfuil Ríocht Aontuithe na Breataine Móire agus Tuaiscirt Éireann páirteach anois.
(2) Leanfaidh an t-alt so i bhfeidhm faid a leanfaidh an tAcht Comhachta Práinne, 1939 (Uimh. 28 de 1939), i bhfeidhm agus raghaidh in éag ansan.
Táillí ar cheadúnaisí pumpa phetroil d'aisíoc i gcásanna áirithe.
25.—(1) San alt so—
cialluíonn an abairt “an dáta deiridh” an dáta ar a scuirfidh an tAcht Comhachta Práinne, 1939 (Uimh. 28 de 1939), de bheith i bhfeidhm,
tá an bhrí chéanna leis an abairt “pumpa petroil” atá léi in alt 35 den Acht Rialtais Áitiúla, 1925 (Uimh. 5 de 1925),
cialluíonn an focal “ceadúnas” ceadúnas fén alt san 35,
cialluíonn an abairt “an t-údarás oiriúnach” an t-údarás do thug ceadúnas amach,
nuair a húsáidtear an abairt “an dáta foirceanntach” i dtaobh pumpa petroil do tógadh no do séaluíodh sa tslí luaidhtear i bhfo-alt (2) den alt so, cialluíonn sí an dáta ar a scuirfidh an pumpa petroil sin de bheith tógtha no séaluithe amhlaidh.
(2) Má thárlann, tar éis an 31adh lá de Mhárta, 1941, agus roimh an Acht so do rith no dá éis sin agus roimh an dáta foirceanntach, maidir le pumpa petroil go mbeidh ceadúnas i bhfeidhm ina thaobh,—
(a) go dtógfaidh an tAire Cosanta chuige é fé aon ordú ar n-a dhéanamh roimh an Acht so do rith no dá éis sin fén Acht Comhachta Práinne, 1939 (Uimh. 28 de 1939), no
(b) go ndéanfaidh an t-údarás oiriúnach, ar iarratas sealbhóra an cheadúnais sin, é shéalú i slí choiscfidh an pumpa san d'úsáid chun biotáille mhótair do dháileadh,
féadfaidh sealbhóir an cheadúnais sin é thabhairt suas don údarás oiriúnach agus leis sin aisíocfar leis an cion san den táille do híocadh ar dheonadh an cheadúnais sin go mbeidh idir é agus iomlán na táille sin an cothrom céanna bheidh idir an chuid neachaithte de thréimhse bhailíochta an cheadúnais sin agus iomlán na tréimhse sin.
(3) Scuirfidh ceadúnas do bhéarfar suas fén alt so d'éifeacht do bheith aige ar a thabhairt suas amhlaidh.
(4) Má bheirtear suas ceadúnas fén alt so, féadfar an pumpa petroil le n-a mbaineann sé do chothabháil gan cheadúnas go dtí an dáta foirceanntach no an dáta deiridh (pé aca is túisce ann).
(5) Má thárla, tar éis an 31adh lá de Mhárta, 1941, agus roimh an Acht so do rith, gur chríochnuigh tréimhse bhailíochta ceadúnais agus, an pumpa petroil le n-ar bhain an ceadúnas san, go raibh sé fós, díreach roimh an gcríochnú san, tógtha no séaluithe sa tslí luaidhtear i bhfo-alt (2) den alt so, is tuigthe go raibh sé dleathach an pumpa san do chothabháil gan cheadúnas o am an chríochnuithe sin go dtí an tAcht so do rith no, más roimh an Acht so do rith do bhí an dáta foirceanntach ann, go dtí an dáta foirceanntach.
(6) Más tuigthe de bhuadh an fho-ailt deiridh sin roimhe seo den alt so go raibh sé dleathach aon phumpa petroil áirithe do chothabháil go dtí an tAcht so do rith, féadfar, tar éis an Achta so do rith, an pumpa san do chothabháil gan cheadúnas go dtí an dáta foirceanntach no an dáta deiridh (pé aca is túisce ann).
(7) Má thárlann, tar éis an Achta so do rith, go gcríochnóidh tréimhse bhailíochta ceadúnais agus, an pumpa petroil le n-ar bhain an ceadúnas, go raibh sé fós, díreach roimh an gcríochnú san, tógtha no séaluithe sa tslí luaidhtear i bhfo-alt (2) den alt so, féadfar an pumpa san do chothabháil gan cheadúnas go dtí an dáta foirceanntach no an dáta deiridh (pé aca is túisce ann).
Méadú ar an bpionós i gcás an diúité ar ghadhair do bheith gan íoc.
26.—Athghairmtear leis seo alt 18 den Acht Airgid, 1927 (Uimh. 18 de 1927), agus achtuítear leis seo ina ionad go ndlighfear pionós máil de dhá phunt do chur ar dhuine ar bith a bheidh ciontach i gcionta fé alt 37 den Acht Airgid, 1925 (Uimh. 28 de 1925), ar a chiontú ann ar an slí achmair.
CUID IV.
Diuitethe Bais.
Mínithe maidir leis an gCuid seo den Acht so.
27.—Sa Chuid seo den Acht so—
foluíonn an focal “riarasú” aon iontaobhas, cumhnant, có-aontú, no socrú, pé aca le haon oibriú amháin no le roinnt oibrithe cónasctha do rinneadh é;
foluíonn an focal “blianacht” aon tsreath d'íocaíochta, pé aca bhainid le n-a chéile no ná bainid agus pé aca den aon mhéid dóibh no de mhéideanna deifriúla agus pé aca iníoctha go féiliúnta dhóibh no nach eadh;
déanfar tagairtí do bhlianacht no do leas eile ar n-a cheapadh chun scur ar éag dhuine do léiriú mar nithe thagrann freisin do bhlianacht no do leas éile fé réir teorann (pé sórt a fuirm) darb éifeacht a shocrú an bhlianacht no an leas san do scur ar éag dhuine no neachtar aca ar thárlachtaint ní éigin no ar chríochnú treimhse éigin roimh an éag san;
cialluíonn an abairt “oibrithe có-nasctha” oibrithe (pé aca aon duine amháin no daoine deifriúla do rinne iad agus pé aca bhainid le n-a chéile ar shlí eile seachas mar a luaidhtear anso ina dhiaidh seo no ná bainid agus pé aca có-aimseardha dhóibh no nach eadh)—
(a) is oibrithe bhaineann leis an aon mhaoin amháin, no
(b) is oibrithe go mbaineann ceann aca le maoin áirithe éigin agus an ceann no na cinn eile le maoin a sheasuíonn (go díreach no go nea-dhíreach) don mhaoin sin no d'ioncum as an maoin sin no do charnála den ioncum san, no
(c) is dhá oibriú go ndeintear ceann aca ag féachaint don cheann eile no d'fhonn go bhféadfar an ceann eile sin do dhéanamh no d'fhonn a urasú an ceann eile sin do dhéanamh agus fós aon tríú oibriú go n-a shamhail sin de ghaol aige le haon cheann den dá oibriú san, agus aon cheathrú oibriú go n-a shamhail sin de ghaol aige le haon cheann den trí oibriú san, agus mar sin de;
foluíonn an focal “íocaíocht” aistriú maoine agus fós fritheas no scaoileadh oblagáide;
léireofar tagairtí do mhéid íocaíochta mar nithe fholuíonn tagairtí do luach maoine aistrithe agus do luach oblagáide fritheasta no scaoilte.
Rátaí diúité estáit d'atharú.
28.—I gcás daoine d'éag tar éis an 7adh lá de Bhealtaine, 1941, beidh an scála atá leagtha amach sa Tríú Sceideal a ghabhann leis an Acht so ina scála, agus beidh éifeacht aige mar scála, de rátaí diúité estáit in ionad an scála atá leagtha amach sa Dara Sceideal a ghabhann leis an Acht Airgid, 1931 (Uimh. 31 de 1931), ar n-a atharú le halt 8 den Acht Airgeadais (Uimh. 2), 1939 (Uimh. 33 de 1939).
An ní thiocfaidh de mhéadú na rátaí ar dhíola agus morgáistí áirithe.
29.—(1) I gcás leas súilíochta do réir bhrí Choda I den Finance Act, 1894, in aon mhaoin (seachas maoin is tuigthe, de bhuadh ailt 26 den Acht Airgid, 1931 (Uimh. 31 de 1931), ar n-a leasú le hailt 29 agus 30 den Acht Airgid, 1934 (Uimh. 31 de 1934), d'aistriú ar éag dhuine roimh an 8adh lá de Bhealtaine, 1941) do dhíol no do mhorgáistiú bona fide, roimh an Acht so do rith no dá éis sin, ar lán-chomaoin in airgead no i luach airgid agus na rátaí diúité estáit agá mbeadh éifeacht i gcás duine d'éag ar thuitim i seilbh don leas san do bheith níos aoirde ná na rátaí diúité estáit agá mbeadh éifeacht i gcás duine d'éag ar dháta an díola no an mhorgáiste sin, beidh éifeacht ag na forálacha so leanas, sé sin le rá:—
(a) ní bheidh aon diúité estáit eile iníoctha ag an gceannuitheoir no ag an morgáistidhe ar an maoin sin nuair a thuitfidh an leas san i seilbh seachas mar a bheadh iníoctha aige dá mb' iad rátaí diúité estáit agá mbeadh éifeacht i gcás duine d'éag ar dháta an díola no an mhorgáiste sin na rátaí diúité estáit agá mbeadh éifeacht i gcás duine d'éag ar thuitim i seilbh don leas san;
(b) i gcás aon mhorgáiste den tsórt san adubhradh, beidh aon diúité estáit is aoirde agus is iníoctha ag an morgáisteoir ina mhuirear i ndiaidh an mhorgáiste sin.
(2) Ní bheidh éifeacht ag an alt so ach maidir le leasanna súilíochta do thuit no thuitfidh i seilbh tar éis an 7adh lá de Bhealtaine, 1941.
Saol-leasanna, etc., do riarasú no d'fhoirceannadh.
30.—(1) Fé réir na bhforálacha ina dhiaidh seo den alt so, má thárla, maidir le leas i maoin do bhí ceaptha chun scur ar éag dhuine, go ndearnadh, tar éis dó teacht chun bheith ina leas i seilbh, é do riarasú no d'fhoirceannadh (tré thabhairt suas, árachú, dídhílsiú, geallbhruideadh no ar aon tslí eile seachas tré chríochnú tréimhse ceaptha gur ar chríochnú, dhi bhí an leas san ceaptha chun scur) i bpáirt no go hiomlán agus ar chomaoin luachmhair no eile, beidh feidhm agus éifeacht ag pé foráil aca so leanas is oiriúnach, sé sin le rá:—
(a) más rud é, mara mbeadh an riarasú no an foirceannadh san, go n-aistreodh iomlán na maoine sin, de bhuadh ailt 1 den Finance Act, 1894, ar éag an duine gur ar éag dó bhí sí ceaptha chun scur, ansan agus sa chás san is tuigthe de bhuadh an ailt seo iomlán na maoine sin do bheith ina cuid den mhaoin d'aistrigh ar éag an duine sin, no
(b) más rud é, mara mbeadh an riarasú no an foirceannadh san, go n-aistreodh an mhaoin sin, de bhuadh míre (b) d'fho-alt (1) d'alt 2 den Finance Act, 1894, i méid áirithe no teoranta ar éag an duine gur ar éag dó bhí sí ceaptha chun scur, ansan agus sa chás san is tuigthe de bhuadh an ailt seo an mhaoin sin do bheith, sa mhéid áirithe no teoranta san, ina cuid den mhaoin d'aistrigh ar éag an duine sin.
(2) Ní bheidh feidhm ná éifeacht ag an bhfo-alt san roimhe seo den alt so má rinneadh no má fuilingeadh bona fide an riarasú no an foirceannadh a luaidhtear sa bhfo-alt san chun crícheanna puiblí no déirciúla bliain no níos mó roimh an éag no má rinneadh no má fuilingeadh é bona fide chun aon chríche eile trí bliana no níos mó roimh an éag agus—
(a) gur thárla, maidir leis an maoin ina raibh an leas dob abhar don riarasú no don fhoirceannadh san, go ndearna an duine do tháinig ina theideal de bhuadh an riarasuithe no an fhoirceannta san, no ar bheith déanta don chéanna, a seilbh agus a húsáid do ghlacadh chuige bona fide díreach tar éis an riarasuithe no an fhoirceannta san agus gur choinnigh an duine sin aige féin as san amach an tseilbh agus an úsáid sin gan roinn ná páirt ionta ag an duine bhí i dteideal an leasa san roimhe sin agus gan sochar ar bith dhó de bharr connartha ná eile, no
(b) ná raibh an riarasú no an foirceannadh san ach leathrannach agus gurb é an t-aon chúis go mbeidh forálacha na míre deiridh sin roimhe seo gan cólíonadh go hiomlán ná an duine sin do bhí i dteideal an leasa san roimhe sin do choinneáil coda éigin den mhaoin no sochair éigin de bhuadh na hionstruime le n-ar cruthnuíodh no le n-ar tugadh dó an leas san.
(3) Ní dheánfaidh éinní sa bhfo-alt deiridh sin roimhe seo den alt so dochar ná deifir d'aon éileamh diúité estáit a eireoidh ar shlí seachas de bhuadh fo-ailt (1) den alt so.
(4) Le linn feidhm do thabhairt d'fho-alt (1) den alt so maidir le cás ina ndearnadh eire ar an maoin ina raibh an leas a luaidhtear sa bhfo-alt san do chruthnú le hoibrithe có-nasctha ar a raibh oibriú tré n-a ndearnadh an leas san do riarasú, beidh éifeacht ag na forálacha so leanas, sé sin le rá:—
(a) má cruthnuíodh an t-eire sin ar chomaoin in airgead no i luach airgid do húsáideadh i bpáirt no go hiomlán chun crícheanna ba dhócha do chothabhálfadh no do mhéadódh luach na maoine sin, léireofar tagairtí sa bhfo-alt san (1) don mhaoin sin mar thagairtí don mhaoin sin i dteanta agus fé réir an eire sin sa mhéid go ndearnadh an chomaoin inti d'úsáid amhlaidh;
(b) lasmuich den chás dá bhforáltar leis an mír sin roimhe seo, déanfar tagairtí sa bhfo-alt san (1) don mhaoin sin do léiriú mar thagairtí don mhaoin sin gan an t-eire sin uirthi.
(5) I bhfo-alt (3) d'alt 59 den Finance (1909-10) Act, 1910, léireofar na focail “property taken under such a disposition or affected by such a surrender, assurance, divesting, or disposition as aforesaid” mar ní a fholuíonn maoin dá ndeintear deifir le haon riarasú no foirceannadh den tsórt a luaidhtear i bhfo-alt (1) den alt so agus beidh éifeacht dá réir sin ag na focail sin, agus léireofar na focail ina dhiaidh sin “disposition, surrender, assurance or divesting” sa bhfo-alt san mar ní a fholuíonn aon riarasú no foirceannadh den tsórt a luaidhtear sa bhfo-alt san (1), agus léireofar na focail “this section” mar ní a fholuíonn an t-alt so.
(6) Ní oibreoidh an t-alt so maidir le haon tabhairt suas, árachú, dí-dhílsiú, no riarasú den tsórt a luaidhtear i mír (c) den phrovíso ghabhann le halt 14 den Finance Act, 1914, i slí go mbeadh aon diúité estáit iníoctha ná beadh iníoctha mara mbeadh an t-alt san.
(7) Ní bheidh éifeacht ag an alt so ach amháin maidir le daoine éagfaidh tar éis an 7adh lá de Bhealtaine, 1941.
Blianachta, etc., do cheannach o ghaolta.
31.—(1) Má rinne duine (dá ngairmtear an duine marbh sa bhfo-alt so) a éagfaidh tar éis an 7adh lá de Bhealtaine, 1941, riarasú (roimh an Acht so do rith no dá éis sin) ar mhaoin i bhfábhar gaoil, ní déanfar cruthnú no riarasú i bhfábhar an duine mhairbh, ar bhlianacht no ar leas eile bhí ceaptha chun scur ar éag an duine mhairbh no aon duine eile, d'áireamh chun cricheanna ailt 3 den Finance Act, 1894, no fo-ailt (1) d'alt 7 den Acht san mar chomaoin sa riarasú san do rinne an duine marbh amhlaidh.
(2) Má rinne duine (dá ngairmtear an duine marbh sa bhfo-alt so) a éagfaidh tar éis an 7adh lá de Bhealtaine, 1941, riarasú (roimh an Acht so do rith no dá éis sin) ar mhaoin i bhfábhar cuideachtan le n-a mbaineann an t-alt so, ní déanfar cruthnú no riarasú i bhfábhar an duine mhairbh, ar bhlianacht no ar leas eile bhí ceaptha chun scur ar éag an duine mhairbh no aon duine eile, d'áireamh chun crícheanna ailt 3 den Finance Act, 1894, no fo-ailt (1) d'alt 7 den Acht san mar chomaoin sa riarasú san do rinne an duine marbh amhlaidh, mara gcuirtear ina luighe ar na Coimisinéirí Ioncuim ná raibh aon ghaol don duine mharbh, nuair do rinneadh an riarasú san amhlaidh ná aon uair ina dhiaidh sin le linn an duine mhairbh, ina bhall den chuideachtain sin ná d'aon chuideachtain eile le n-a mbaineann an t-alt so agus ba bhall den chuideachtain sin.
(3) Má thárla, i gcás le nambaineann ceann de sna fo-ailt sin roimhe seo den alt so, go ndearnadh oibrithe có-nasctha maidir leis an duine dá ngairmtear an duine marbh sa bhfo-alt san d'fháil aon íocaíochta alos blianachta no leasa eile den tsórt a luaidhtear sa bhfo-alt san no go ndearnadh an céanna d'fhonn a chumasú no a urasú don duine sin aon íocaíocht den tsórt san d'fháil, beidh ag an bhfo-alt san, maidir le gach ceann fé leith de sna hoibrithe có-nasctha san, an éifeacht chéanna adeir sé do bheith aige maidir le cruthnú no riarasú na blianachta no an leasa eile sin i bhfábhar an duine sin.
(4) Chun crícheanna an ailt seo, isiad na daoine seo leanas agus iad san amháin is gaolta do dhuine eile, sé sin le rá:—
(a) céile an duine eile sin, agus
(b) athair, máthair, clann (dlisteanach no mí-dhlisteanach), oncaileacha agus aintíní an duine eile sin, agus
(c) clann aon duine (agus clann mhí-dhlisteanach d'áireamh) is gaol don duine eile sin de bhuadh na míreanna san roimhe seo den fho-alt so;
(d) céile duine is gaol don duine eile sin de bhuadh na míre sin (b) no na míre sin (c) roimhe seo.
(5) San alt so cialluíonn an abairt “cuideachta le n-a mbaineann an t-alt so” cólucht corparuithe (pé áit inar hionchorparuíodh) a shrianann, le n-a n-airteagail no ar shlí eile, ceart aistrithe a stuic no a scaireanna, agus a theorannuíonn uimhir a mball (lasmuich de dhaoine ar fostú aca) go dtí caoga, agus a thoirmeascann aon chuireadh do thabhairt don phuiblíocht suibscríobhadh le haghaidh aon choda dá gcuid stoc, scaireanna, bintiúirí, no stuic bhintiúra.
(6) Má bhíonn beirt no níos mó i gcó-sheilbh stuic no scaireanna i gcuideachtain is tuigthe, chun crícheanna an mhínithe atá sa bhfo-alt deiridh sin roimhe seo den alt so, gurb aon bhall amháin den chuideachtain sin iad.
Bronntanais do thabhairt tré ualaighe do chruthnú no tré cheart do mhúchadh.
32.—(1) Má cruthnuíodh no má cruthnuítear (roimh an Acht so do rith no dá éis sin) ag duine no le n-a thoil fiach no ceart eile is ion-fhoirfheidhmithe ina choinnibh go pearsanta no i gcoinnibh maoine atá no a thiocfaidh chun bheith ar a chumas a riarasú, a mhuirearú, no a ualú chun a thairbhe féin, is tuigthe chun crícheanna na n-achtachán a bhaineann le diúité estáit (agus ortha san an Chuid seo den Acht so) gur riarasú ar n-a dhéanamh ag an duine sin an cruthnú san, agus i ngach achtachán den tsórt san déanfar an focal “maoin”, maidir le haon riarasú den tsórt san, do léiriú mar ní a fholuíonn an fiach no an ceart do cruthnuíodh amhlaidh.
(2) Má múchadh no má múchtar (roimh an Acht so do rith no dá éis sin) fiach no ceart eile ar chostas duine, is tuigthe chun crícheanna na n-achtachán a bhaineann le diúité estáit (agus ortha san an Chuid seo den Acht so) an múchadh san do bheith ina riarasú ar n-a dhéanamh ag an duine sin i bhfábhar an duine gur chun a thairbhe do múchadh no múchfar an fiach no an ceart san amhlaidh, agus i ngach achtachán den tsórt san léireofar an focal “maoin” mar ní a fholuíonn an tairbhe ar n-a bronnadh le múchadh an fhéich no an chirt sin.
(3) An províso ghabhann le halt 4 den Finance Act, 1894 (a eisceann o chóshuimiú maoin ná raibh leas ag an duine marbh inti riamh), ní bheidh éifeacht aige maidir le maoin d'aistrigh ar éag an duine mhairbh agus is fiach, ceart, no tairbhe is ionfholuithe, de bhuadh an ailt seo, i bhfoirchéill an fhocail “maoin” sna hachtacháin a bhaineann le diúité estáit (agus ortha san an Chuid seo den Acht so).
(4) Ní bheidh éifeacht ag an alt so ach amháin maidir le daoine éagfaidh tar éis an 7adh lá de Bhealtaine, 1941.
Léiriú tagairtí do leas ar n-a cheapadh chun scur ar éag dhuine.
33.—Déanfar tagairtí sna hachtacháin a bhaineann le diúité estáit do leas ar n-a cheapadh chun scur ar éag dhuine do léiriú mar nithe thagrann freisin do leas fé réir teorann (pé sórt a fuirm) darb éifeacht a shocrú an leas san do scur ar éag dhuine no neachtar aca ar thárlachtaint ní éigin no ar chríochnú tréimhse éigin roimh an éag san.
CUID V.
Cain Bhrabuis Chorparaide.
Mínithe sa Chuid seo den Acht so.
34.—Sa Chuid seo den Acht so—
nuair a húsáidtear an abairt “ráta socair” maidir le díbhinn, foluíonn sí ráta atharuíonn do réir mar atharuíonn an ráta caighdeánach cánach ioncuim;
léireofar tagairtí do stoc no scaireanna tosaíochta cuideachtan mar thagairtí don stoc no don scair-chaipital eisithe uile leis an gcuideachtain le n-a ngabhann ceart chun díbhinní do réir ráta shocair is iníoctha i dtosach ar na díbhinní uile ar chuid eile de chaipital na cuideachtan, pé aca ghabhann ceart léi chun páirtíochta breise i mbrabús na cuideachtan no ná gabhann;
léireofar tagairtí do ghnáth-stoc no do ghnáth-scaireanna cuideachtan mar thagairtí do chaipital eisithe uile na cuideachtan ach amháin stoc no scaireanna tosaíochta na cuideachtan;
léireofar tagairtí do bhintiúirí no do stoc bhintiúra cuideachtan mar thagairtí ná tagrann ach amháin do bhintiúirí no do stoc bhintiúra do heisíodh i gcomaoin airgead d'íoc;
cialluíonn an abairt “bliain trádála” tréimhse de dhá mhí dhéag dar chríoch an dáta is dáta iomchuibhe don chuideachtain gur maidir leo a húsáidtear an abairt no dáta tháinig dhá mhí dhéag no iolrú ar dhá mhí dhéag roimh an dáta san;
cialluíonn an abairt “dáta iomchuibhe” sa mhíniú dheiridh sin roimhe seo, maidir le cuideachtain ar bith, an dáta sa bhliain dar chríoch an 1adh lá de Lúnasa, 1939, gur chuige is déanaighe do hullmhuíodh cuntais na cuideachtan san no, marar hullmhuíodh cuntais na cuideachtan san chun aon dáta sa bhliain sin, an dáta san sa bhliain sin a chinnfidh na Coimisinéirí Ioncuim is dáta iomchuibhe don chuideachtain sin.
Leasuithe ar achtacháin a bhaineann le cáin bhrabúis chorparáide.
35.—(1) Ní bheidh feidhm ná éifeacht ag míreanna (c), (d), agus (e) d'fho-alt (1) d'alt 47 den Acht Airgid, 1932 (Uimh. 20 de 1932), maidir le haon tréimhse chuntasaíochta do chríochnuigh an 1adh lá d'Eanar, 1941, no dá éis sin, agus ina n-ionad san beidh feidhm agus éifeacht (fé réir an chéad ailt eile) ag na forálacha so leanas maidir le gach tréimhse chuntasaíochta do chríochnuigh amhlaidh, sé sin le rá:—
(a) déanfar fo-alt (1) d'alt 52 den Finance Act, 1920, do léiriú agus beidh éifeacht aige fé is dá gcuirtí na focail “ten per cent.” in ionad na bhfocal “five per cent.” atá anois ann;
(b) déanfar alt 31 den Acht Airgid, 1928 (Uimh. 11 de 1928), do léiriú agus beidh éifeacht aige fé is dá gcuirtí na focail “dó-dhéag go leith per cent.” in ionad na bhfocal “seacht go leith per cent.” atá anois ann;
(c) ní bheidh feidhm ag fo-alt (2) d'alt 30 den Acht Airgid, 1926 (Uimh. 35 de 1926), agus ina ionad san beidh feidhm ag fo-alt (2) d'alt 45 den Acht Airgid, 1925 Uimh. 28 de 1925), agus dá réir sin déanfar an províso ghabhann le fo-alt (1) d'alt 52 den Finance Act, 1920, do léiriú agus beidh éifeacht aige fé is dá gcuirtí na focail “two thousand five hundred pounds” in ionad na bhfocal “five hundred pounds” i ngach áit ina bhfuil na focail sin sa mhír sin.
(2) Beidh feidhm agus éifeacht ag na forálacha so leanas maidir le gach tréimhse chuntasaíochta do chríochnuigh an 1adh lá d'Eanar, 1941, no dá éis sin, sé sin le rá:—
(a) déanfar mír (b) den phrovíso ghabhann le fo-alt (1) d'alt 52 den Finance Act, 1920, do léiriú agus beidh éifeacht aici fé is dá gcuirtí na focail “fifteen per cent.” in ionad na bhfocal “ten per cent.” atá anois inti;
(b) déanfar fo-alt (4) d'alt 56 den Finance Act, 1920 (ar n-a oiriúnú le hachtacháin ina dhiaidh sin no fútha) do léiriú agus beidh éifeacht aige fé is dá gcuirtí na focail “six years after the end of the accounting period or part of an accounting period” in ionad na bhfocal “three years after the end of the accounting period” atá anois ann.
Forálacha maidir le tréimhsí cuntasaíochta áirithe.
36.—(1) Ní bheidh feidhm ná éifeacht ag mír (g) den phrovíso ghabhann le fo-alt (2) d'alt 53 den Finance Act, 1920, maidir le brabús d'eirigh i dtréimhse chuntasaíochta dar chríoch an 1adh lá d'Abrán, 1939, no dá éis sin, d'fhionnachtain.
(2) Beidh feidhm agus éifeacht ag na forálacha so leanas maidir le gach tréimhse chuntasaíochta (dá ngairmtear san alt so an tréimhse chuntasaíochta san) do thosnuigh roimh an 1adh lá d'Eanar, 1941, agus do chríochnuigh an lá san no dá éis, sé sin le rá:—
(a) déanfar an brabús d'eirigh sa tréimhse chuntasaíochta san do ranndáil idir an chuid (dá ngairmtear an chuid tosaigh sin sa bhfo-alt so) den tréimhse chuntasaíochta san do tháinig roimh an 1adh lá d'Eanar, 1941, agus an chuid (dá ngairmtear an chuid deiridh sin sa bhfo-alt so) den tréimhse chuntasaíochta san do tháinig tar éis an 31adh lá de Mhí na Nodlag, 1940, do réir faideanna fé seach na gcoda san;
(b) ní héileofar aon cháin ar an méid sin, den bhrabús san do ranndáileadh don chuid tosaigh sin den tréimhse chuntasaíochta san, a mbeidh idir é agus cúig mhíle punt an cothrom céanna bheidh idir an chuid tosaigh sin den tréimhse chuntasaíochta san agus dhá mhí dhéag;
(c) ní héileofar aon cháin ar an méid sin, den bhrabús san do ranndáileadh don chuid deiridh sin den tréimhse chuntasaíochta san, a mbeidh idir é agus dhá mhíle agus cúig céad punt an cothrom céanna bheidh idir an chuid deiridh sin den tréimhse chuntasaíochta san agus dhá mhí dhéag;
(d) i gcás cuideachtan do hionchorparuíodh le dlithe an Stáit no fútha agus i gcás cuideachtan coigríche do chuir ina luighe ar na Coimisinéirí Ioncuim ceann de sna coinníollacha a horduítear le fo-alt (2) d'alt 31 den Acht Airgid, 1928 (Uimh. 11 de 1928), do bheith cólíonta ina gcás, éileofar cáin do réir seacht go leith per cent. ar oiread agus a bheidh ionchurtha fé cháin den bhrabús san do ranndáileadh don chuid tosaigh sin den tréimhse chuntasaíochta san agus éileofar cáin do réir deich per cent ar oiread agus a bheidh ionchurtha fé cháin den bhrabús san do ranndáileadh don chuid deiridh sin den tréimhse chuntasaíochta san;
(e) i gcás cuideachtan coigríche nár chuir ina luighe ar na Coimisináirí Ioncuim ceann de sna coinníollacha a horduítear le fo-alt (2) d'alt 31 den Acht Airgid, 1928 (Uimh. 11 de 1928), do bheith cólíonta ina gcás, éileofar cáin do réir deich per cent. ar oiread agus a bheidh ionchurtha fé cháin den bhrabús san do ranndáileadh don chuid tosaigh sin den tréimhse cuntasaíochta san agus éileofar cáin do réir dó-dhéag go leith per cent. ar oiread agus a bheidh ionchurtha fé cháin den bhrabús san do ranndáileadh don chuid deiridh sin den tréimhse chuntasaíochta san;
(f) an méid cánach is iníoctha alos an bhrabúis do rinneadh in aghaidh na tréimhse cuntasaíochta san ag cuideachtaín do hionchorparuíodh tré dhlithe an Stáit no fútha ní raghaidh, i gcás ar bith, thar suim na méideanna so leanas, sé sin le rá:—
(i) an méid is deich per cent. den iarmhéid, den bhrabús san do ranndáileadh don chuid tosaigh sin den tréimhse chuntasaíochta san, a bheidh fanta tar éis an cheana san, de sna has-bhaintí luaidhtear i mír (b) den phrovíso ghabhann le fo-alt (1) d'alt 52 den Finance Act, 1920, do lomháil do bheadh oiriúnach don chuid tosaigh sin den tréimhse chuntasaíochta san dá ranndáiltí na has-bhaintí sin sa tslí chéanna ina gceangailtear leis an bhfo-alt so an brabús san do ranndáil, agus
(ii) an méid is cúig déag per cent. den iarmhéid, den bhrabús san do ranndáileadh don chuid deiridh sin den tréimhse chuntasaíochta san, a bheidh fanta tar éis an cheana san de sna has-bhaintí sin do lomháil do bheadh oiriúnach don chuid deiridh sin den tréimhse chuntasaíochta san dá ranndáiltí na has-bhaintí sin mar adubhradh.
(3) Sa bhfo-alt deiridh sin roimhe seo den alt so cialluíonn an focal “cáin” cáin bhrabúis chorparáide nach cáin bhrabúis chorparáide bhreise.
(4) Nuair a beifear, chun na gcrícheanna bhaineann le n-a chur fé cháin bhrabúis chorparáide (nach cáin bhrabúis chorparáide bhreise), á fháil amach cadé an brabús d'eirigh i dtréimhse chuntasaíochta tar éis an 31adh lá de Mhí na Nodlag, 1940, i gcás cuideachtan ina mbeidh leas urlámhach agá stiúrthóirí, ní déanfar as-bhaint is mó ná méid a háirmheofar do réir míle punt per annum do lomháil alos luach saothair stiúrthóra ar bith nach stiúrthóir ar a mbíonn a chuid aimsire uile, no geall leis dó, do thabhairt do sheirbhís na cuideachtan i bhfeadhmannas bainisteorreachta no teicniúil agus ná fuil ina únaer thairbheach no ná fuil urlámh aige (go díreach ná tré mheán cuideachtana eile ná ar aon tslí nea-dhíreach eile) ar níos mó ná cúig per cent. de ghnáth-stoc no de ghnáth-scaireanna na cuideachtan.
Cáin bhrabúis chorparáidc bhreise.
37.—(1) I dteanta na cánach brabúis chorparáide is inéilithe ar shlí eile do réir dlí, éileofar, gearrfar, agus íocfar ar an mbrabús a luaidhtear sa chéad fho-alt eile den alt so cáin bhrabúis chorparáide (dá ngairmtear cáin bhrabúis chorparáide bhreise sa Chuid seo den Acht so) do réir caoga per cent den bhrabús san.
(2) Isé brabús ar a mbeidh cáin bhrabúis chorparáide bhreise iníoctha de bharr an fho-ailt deiridh sin roimhe seo den alt so ná—
(a) an bhreis a bheidh ag an mbrabús (is brabús le n-a mbaineann Cuid V den Finance Act, 1920, ar n-a leasú le hachtacháin ina dhiaidh sin) eireoidh no d'eirigh in aon tréimhse chuntasaíochta thosnóidh no do thosnuigh an 1adh lá d'Eanar, 1941, no dá éis sin, ar an mbrabús caighdeánach ar n-a mhíniú sa Chuid seo den Acht so, agus
(b) an bhreis a bheidh ag an mbrabús (is brabús le n-a mbaineann Cuid V den Finance Act, 1920, ar n-a leasú le hachtacháin ina dhiaidh sin) d'eirigh sa chuid do tháinig i ndiaidh an 31adh lá de Mhí na Nodlag, 1940, d'aon tréimhse chuntasaíochta do thosnuigh roimh an 1adh lá d'Eanar, 1941, agus do chríochnuigh an lá san no dá éis, ar an mbrabús caighdeánach ar n-a mhíniú mar adubhradh.
(3) Beidh feidhm agus éifeacht ag na forálacha so leanas maidir le cáin bhrabúis chorparáide bhreise sé sin le rá:—
(a) déanfar an brabús d'eirigh, i dtréimhse chuntasaíochta do thosnuigh roimh an 1adh lá d'Eanar, 1941, agus do chríochnuigh an lá san no dá éis, do ranndáil idir an chuid den tréimhse chuntasaíochta san do tháinig roimh an 1adh lá d'Eanar, 1941, agus an chuid di tháinig tar éis an 31adh lá de Mhí na Nodlag, 1940, do réir faideanna fé seach na gcoda san;
(b) ní bheidh feidhm ná éifeacht ag an bprovíso ghabhann le fo-alt (1) d'alt 52 den Finance Act, 1920.
(4) Beidh cáin bhrabúis chorparáide bhreise ina cáin bhrabúis chorparáide agus dá réir sin, na hachtacháin uile bheidh i bhfeidhm de thurus na huaire maidir le cáin bhrabúis chorparáide, beidh feidhm agus éifeacht aca (lasmuich de chás dá bhforáltar a mhalairt go soiléir leis an gCuid seo den Acht so) maidir le cáin bhrabúis chorparáide bhreise.
Míniú ar bhrabús chaighdéanach.
38.—(1) Airmheofar brabús caighdeánach cuideachtan do réir na míre sin aca so leanas a bhaineann leis an gcuideachtain, sé sin le rá:—
(a) má bhí trí cinn no níos mó de bhlianta trádála as a chéile ann maidir leis an gcuideachtain agus gur chríochnuigh an ceann deiridh díobh sa bhliain dar chríoch an 31adh lá de Lúnasa, 1939, isé brabús caighdeánach na cuideachtan ná méid a mbrabúis in aghaidh aon bhliana amháin (a roghnóidh an chuideachta no (mara ndeinid amhlaidh) a roghnóidh na Coimisinéirí Ioncuim) de sna trí bliana deiridh de sna blianta trádála san no suim dhá mhíle agus cúig céad punt, pé aca is mó;
(b) má bhí dhá cheann, agus gan níos mó, de bhlianta trádála as a chéile ann maidir leis an gcuideachtain agus gur chríochnuigh an ceann deiridh díobh sa bhliain dar chríoch an 31adh lá de Lúnasa, 1939, isé brabús caighdeánach na cuideachtan ná méid a mbrabúis in aghaidh aon bhliana amháin (a roghnóidh an chuideachta no (mara ndeinid amhlaidh) a roghnóidh na Coimisinéirí Ioncuim) den dá bhliain trádála san no suim dhá mhíle agus cúig céad punt, pé aca is mó;
(c) má bhí aon bhliain amháin trádála ann maidir leis an gcuideachtain agus ná raibh a thuilleadh agus gur chríochnuigh an bhliain trádála san an 31adh lá de Lúnasa, 1939, isé brabús caighdeánach na cuideachtan ná méid a mbrabúis in aghaidh na bliana trádála san no suim dhá mhíle agus cúig céad punt, pé aca is mó;
(d) má bhaineann mír aca san roimhe seo den fho-alt so leis an gcuideachtain agus, nuair a bheidh cáin bhrabúis chorparáide bhreise á meas ar an gcuideachtain in aghaidh tréimhse cuntasaíochta áirithe no coda áirithe de thréimhse chuntasaíochta, go bhfuighfear brabús caighdeánach na cuideachtan, ar n-a áireamh do réir na míre sin, do bheith níos lugha ná an caighdeán ionaid, ar n-a mhíniú sa Chuid seo den Acht so, a bhaineann leis an gcuideachtain alos na tréimhse cuntasaíochta áirithe sin no na coda áirithe sin de thréimhse chuntasaíochta, is tuigthe chun críche an mheasta áirithe sin gurb é an caighdeán ionaid sin brabús caighdeánach na cuideachtan;
(e) mara raibh ann maidir leis an gcuideachtain aon bhliain trádála do chríochnuigh sa bhliain dar chríoch an 31adh lá de Lúnasa, 1939, is tuigthe, chun na críche bhaineann le cáin bhrabúis chorparáide bhreise do mheas ar an gcuideachtain in aghaidh aon tréimhse cuntasaíochta áirithe no coda áirithe de thréimhse chuntasaíochta, gurb é an méid is mó de sna méideanna so leanas brabús caighdeánach na cuideachtan, sé sin le rá:—
(i) an caighdeán ionaid, ar n-a mhíniú amhlaidh mar adubhradh, a bhaineann leis an gcuideachtain in aghaidh na tréimhse cuntasaíochta áirithe sin no na coda áirithe sin de thréimhse chuntasaíochta, no
(ii) suim dhá mhíle agus cúig céad punt no, i gcás an tréimhse chuntasaíochta áirithe sin no an chuid áirithe sin de thréimhse chuntasaíochta do bheith níos lugha ná dhá mhí dhéag, an tsuim go mbeidh idir í agus dhá mhíle agus cúig céad punt an cothrom céanna bheidh idir an tréimhse chuntasaíochta san, no an chuid sin de thréimhse chuntasaíochta, agus dhá mhí dhéag.
(2) Má meastar cáin bhrabúis chorparáide bhreise ar chuideachtain in aghaidh tréimhse cuntasaíochta no coda de thréimhse chuntasaíochta is lugha ná dhá mhí dhéag agus go n-áirmheofar brabús caighdeánach na cuideachtan ar shlí seachas fé cheann den dá mhír dheiridh den fho-alt deiridh sin roimhe seo den alt so, is tuigthe, chun críche an mheasta san, gurb ionann brabús caighdeánach na cuideachtan agus an tsuim a mbeidh idir í agus brabús caighdeánach na cuideachtan san, ar n-a áireamh fén bhfo-alt deiridh sin roimhe seo den alt so (ar shlí seachas mar adubhradh), an cothrom céanna bheidh idir an tréimhse chuntasaíochta san, no an chuid sin de thréimhse chuntasaíochta, agus dhá mhí dhéag.
(3) Nuair a bheidh brabús caighdeánach cuideachtan á áireamh isé slí ina ndéanfar amach an brabús leis an gcuideachtain sin nach foláir a chur i gcuntas chun críche an áirimh sin ná do réir na bprinsiobal gcéanna gur dá réir a deintear amach brabús cuideachtan chun a churtha fé cháin bhrabúis chorparáide agus beidh feidhm agus éifeacht dá réir sin ag na hachtacháin a bheidh i bhfeidhm de thurus na huaire maidir le brabús do dhéanamh amach chun a churtha fé cháin amhlaidh.
Míniú ar an gcaighdeán ionaid.
39.—(1) Isé an caighdeán ionaid a bhainfidh le cuideachtain maidir le haon tréimhse chuntasaíochta áirithe no cuid áirithe de thréimhse chuntasaíochta ná:—
(a) i gcás cuideachtan do hionchorparuíodh le dlithe an Stáit no fútha, íocaíochta caighdeánacha na cuideachtan san alos díbhinní agus úis (ar n-a míniú sa chéad fho-alt eile den alt so) in aghaidh na tréimhse cuntasaíochta san no na coda san de thréimhse chuntasaíochta, no
(b) i gcás cuideachtan coigríche, méid a mbeidh idir é agus íocaíochta caighdeánacha na cuideachtan alos díbhinní agus úis (ar n-a míniú mar adubhradh) in aghaidh na tréimhse cuntasaíochta san no na coda san de thréimhse chuntasaíochta an cothrom céanna bheidh idir lámhadas na trádála no an ghnótha bhí ar siúl ag an gcuideachtain sa Stát i rith na tréimhse cuntasaíochta san no na coda san de thréimhse chuntasaíochta agus lámhadas iomlán na trádála no an ghnótha uile bhí ar siúl ag an gcuideachtain in áit ar bith i rith na tréimhse cuntasaíochta san no na coda san de thréimhse chuntasaíochta.
(2) Is tuigthe chun crícheanna an ailt seo gurb é is íocaíochta caighdeánacha cuideachtan alos díbhinní agus úis in aghaidh aon tréimhse cuntasaíochta no coda de thréimhse chuntasaíochta ná an méid is gá chun suim iomlán na n-íocaíocht so leanas in aghaidh na tréimhse cuntasaíochta san no na coda san de thréimhse chuntasaíochta do sholáthar, sé sin le rá:—
(a) na díbhinní ar stoc no scaireanna tosaíochta íoctha na cuideachtan do réir an ráta shocair gur dá réir is iníoctha na díbhinní sin, agus
(b) díbhinní do réir 6 per cent per annum ar ghnáth-stoc no gnáth-scaireanna íoctha na cuideachtan, agus
(c) ús ar bhintiúirí no ar stoc bhintiúra na cuideachtan (seachas bintiúirí no stoc bintiúra ar n-a n-eisiúint mar urrús ar ró-tharraing bhainc) do réir an ráta shocair gur dá réir is iníoctha an t-ús san.
Faoiseamh alos caillteanais i gcásanna áirithe.
40.—(1) San alt so agus sa chéad alt eile cialluíonn an focal “eatramh”, maidir le haon chuideachtain, an tréimhse o chrích bhliana deiridh trádála no aon-bhliana trádála na cuideachtan san, do chríochnuigh sa bhliain dar chríoch an 31adh lá de Lúnasa, 1939, go dtí an 31adh lá de Mhí na Nodlag, 1940, agus an lá san d'áireamh.
(2) Má bhí trí cinn no níos mó de bhlianta trádála as a chéile ann maidir le cuideachtain agus gur chríochniugh an ceann deiridh díobh sa bhliain dar chríoch an 31adh lá de Lúnasa, 1939, agus gur caillteanas an tora glan do tháinig as an trádáil no as an ngnó do bhí ar siúl ag an gcuideachtain sin sa trí bhliaindeiridh de sna blianta trádála san, ansan agus sa chás san, chun cáin bhrabúis chorparáide bhreise do mheas ar an gcuideachtain sin, béarfar ar aghaidh an bhreis a bheidh ag an gcaillteanas san ar an mbrabús leis an gcuideachtain sin d'eirigh san eatramh agus, chó fada is ragha sí, déanfar í bhaint as brabús no í chur i gcoinnibh brabúis, leis an gcuideachtain sin, is ionchurtha fén gcáin sin.
(3) Má bhí dhá cheann, agus gan níos mó, de bhlianta trádála as a chéile ann maidir le cuideachtain agus gur chríochnuigh an bhliain deiridh díobh sa bhliain dar chríoch an 31adh lá de Lúnasa, 1939, agus gur caillteanas an tora glan do tháinig as an trádáil no as an ngnó bhí ar siúl ag an gcuideachtain sin sa dá bhliain trádála san, ansan agus sa chás san, chun cáin bhrabúis chorparáide bhreise do mheas ar an gcuideachtain sin, béarfar ar aghaidh an bhreis a bheidh ag an gcaillteanas san ar an mbrabús leis an gcuideachtain sin d'eirigh san eatramh agus, chó fada is ragha sí, déanfar í bhaint as brabús no í chur i gcoinnibh brabúis, leis an gcuideachtain sin, is ionchurtha fén gcáin sin.
(4) Má bhí aon bhliain amháin trádála ann maidir le cuideachtain agus ná raibh a thuilleadh agus gur chríochnuigh an bhliain trádála san sa bhliain dar chríoch an 31adh lá de Lúnasa, 1939, agus gur caillteanas an tora glan do tháinig as an trádáil no as an ngnó bhí ar siúl ag an gcuideachtain sin sa bhliain trádála san, ansan agus sa chás san, chun cáin bhrabúis chorparáide bhreise do mheas ar an gcuideachtain sin, béarfar ar aghaidh an bhreis a bheidh ag an gcaillteanas san ar an mbrabús leis an gcuideachtain sin d'eirigh san eatramh agus, chó fada is ragha sí, déanfar í bhaint as brabús no í chur i gcoinnibh brabúis, leis an gcuideachtain sin, is ionchurtha fén gcáin sin.
(5) Beidh feidhm agus éifeacht ag na forálacha so leanas maidir leis an bhfaoiseamh dá bhforáltar sna fo-ailt sin roimhe seo den alt so, sé sin le rá:—
(a) ní bheidh cuideachta i dteideal an fhaoisimh sin ach amháin i gcás inar tuigthe, de bhun na Coda so den Acht so agus chun cáin bhrabúis chorparáide bhreise do mheas, gurb ionann brabús caighdeánach na cuideachtan agus an caighdeán ionaid iomchuibhe no suim dhá mhíle agus cúig céad punt, pé aca is mó;
(b) i gcás cuideachta do bheith i dteideal an fhaoisimh sin, bhéarfar an faoiseamh san, sa mhéid gur féidir é, i meas na cánach brabúis chorparáide breise ar an gcuideachtain in aghaidh na céad tréimhse cuntasaíochta no choda de thréimhse chuntasaíochta gur maidir léi a bheidh an chuideachta san ionchurtha fén gcáin sin, agus sa mhéid nach féidir an faoiseamh san do thabhairt sa mheas san bhéarfar é i meas na cánach san ar an gcuideachtain sin in aghaidh na céad tréimhse cuntasaíochta eile, agus mar sin de go dtí go mbeidh an faoiseamh san tugtha go hiomlán;
(c) chun a fhiontachain a bhfuil agus cá mhéid atá an chuideachta san i dteideal an fhaoisimh sin, déanfar an brabús leis an gcuideachtain sin d'eirigh i dtréimhse chuntasaíochta go dtáinig cuid di roimh an 1adh lá d'Eanar, 1941, agus cuid di ar an lá san, no ar an lá san agus dá éis, do ranndáil do réir faideanna fé seach na gcoda san.
(6) Chun crícheanna an ailt seo—
(a) isé slí ina n-áirmheofar an caillteanas do thárla do chuid eachtain i mbliain trádála do chríochnuigh an 31adh lá de Lúnasa, 1939, no roimhe sin, d'áireamh ná sa tslí chéanna inar gá do réir dlí brabús d'áireamh chun na gcrícheanna bhaineann le cáin bhrabúis chorparáide d'éileamh, agus
(b) isé slí ina ndéanfar amach brabús cuideachtan in aghaidh an eatraimh ná do réir na bprinsiobal gcéanna gur dá réir a deintear amach brabús cuideachtan chun na gcrícheanna bhaineann le cáin bhrabúis chorparáide d'éileamh, agus beidh feidhm agus éifeacht dá réir sin ag na hachtacháin a bheidh i bhfeidhm de thurus na huaire maidir le brabús do dhéanamh amach agus le tréimhsí cuntasaíochta do shocrú chun críche aon éilimh den tsórt san.
Brábús d'áireamh i gcásanna áirithe.
41.—(1) I gcás—
(a) cáin bhrabúis chorporáide bhreise do mheas ar chuideachtain (seachas cuideachta le n-a mbaineann an chéad alt eile) in aghaidh aon tréimhse cuntasaíochta no coda de tréimhse chuntasaíochta, agus
(b) brabús caighdeánach na cuideachtan san d'áireamh, chun críche an mheasta san, ar shlí seachas fé threoir an chaighdeáin ionaid, agus
(c) an chuideachta san d'eisiúint stuic no scair-chaipitail no bintiúirí no stuic bhintiúra (dá ngairmtear san alt so an eisiúnt nua san) o dheireadh na bliana trádála do chríochnuigh sa bhliain dar chríoch an 31adh lá de Lúnasa, 1939, agus
(d) an eisiúint nua san do dhéanamh de bharr cuireadh do thabhairt don phuiblíocht suibscríobadh ina cóir no d'eile na Coimisinéirí Ioncuim do bheith deimhnitheach nár híocadh as aon chuid den eisiúint sin no nár sásuíodh an céanna tré úsáid do dhéanamh, go díreach no go nea-dhíreach, de shócmhainní do bhí i lámha na cuideachtan an lá deiridh (dá ngairmtear an lá san sa mhír seo) den bhliain trádála do chríochnuigh sa bhliain dar chríoch an 31adh lá de Lúnasa, 1939 (ach go bhfágfaí as na sócmhainní sin suim is có-ionann leis an méid (más aon mhéid é) do bhí sna díbhinní do roinneadh agus sa luach saothair do stiúrthóirí do híocadh laistigh de shé mhí tar éis an lae sin in aghaidh tréimhse do chríochnuigh an lá san no roimhe) no tré úsáid do dhéanamh, go díreach no go neadíreach, de bhrabús leis an gcuideachtain do rinneadh tar éis an lae sin (ach go bhfágfaí as an mbrabús san oiread de agus do húsáideadh chun díbhinní no luach saothair stiúrthóirí d'íoc chó fada le méid nach mó do réir ráta ná meán-mhéid na ndíbhinní do roinneadh no an luach saothair do stiúrthóirí do híocadh (pé aca é) lá nár dhéanaighe ná sé mhí tar éis an lae sin in aghaidh na dtrí mblian no an dá bhlian no na bliana gur fé threoir an bhrabúis i gceann aca a háirmheofar brabús caighdeánach na cuideachtan),
ansan agus i ngach cás den tsórt san, chun a fhionnachtain cadé an brabús ar a mbeidh an cháin sin le meas mar adubhradh, bainfear as an mbrabús ar a measfaí an cháin sin amhlaidh, mara mbeadh an t-alt so, méid is có-ionann leis na híocaíochta caighdeánacha (ar n-a míniú san alt so) alos na heisiúna nua san más cuideachta ar n-a hionchorparú le dlithe an Stáit no fútha an chuideachta san, no is có-ionann, más cuideachta choigríche an chuideachta san, leis an méid a mbeidh idir é agus na híocaíochta caighdeánacha (ar n-a míniú mar adubhradh) alos na heisiúna nua san an cothrom céanna bheidh idir méid lámhadais na trádála no an ghnótha do bhí ar siúl ag an gcuideachtain sa Stát i rith na tréimhse cuntasaíochta san no na coda san de thréimhse chuntasaíochta agus lámhadas iomlán na trádála no an ghnótha uile bhí ar siúl ag an gcuideachtain sin in áit ar bith i rith na tréimhse cuntasaíochta san no na coda san de thréimhse chuntasaíochta.
(2) Má thárla, i gcás cuideachtan le n-a mbaineann an fo-alt san roimhe seo den alt so, gur i rith an eatraimh ar n-a mhíniú san alt deiridh sin roimhe seo do rinneadh an eisiúint nua, beidh feidhm agus éifeacht ag forálacha an ailt sin roimhe seo adubhradh maidir le brabús na cuideachtan san san eatramh san fé is dá mba bhrabús dob ionchurtha fé cháin bhrabúis chorporáide bhreise an brabús san agus go mba thréimhse chuntasaíochta an t-eatramh san.
(3) Sa bhfo-alt san roimhe seo den alt so cialluíonn an abairt “íocaíochta caighdeánacha alos na heisiúna nua san” an méid is gá chun suim iomlán na n-íocaíochta so leanas in aghaidh na tréimhse cuntasaíochta san no na coda san de thréimhse chuntasaíochta do sholáthar, sé sin le rá:—
(a) na díbhinní ar an méid sin (más aon mhéid é) den stoc, no de sna scaireanna, tosaíochta íoctha sin do bhí san eisiúint nua do réir an ráta shocair gur dá réir atá na díbhinní sin iníoctha, agus
(b) díbhinní do réir sé per cent. per annum ar an méid sin (más aon mhéid é) den ghnáth-stoc, no de sna gnáthscaireanna, íoctha sin do bhí san eisiúint nua, agus
(c) ús ar an méid sin (más aon mhéid é) de sna bintiúirí no den stoc bhintiúra (seachas bintiúirí no stoc bintiúra do heisíodh le cur in ionad a gcó-mhéid sin de bhintiúirí no de stoc bhintiúra do heisíodh roimh dheireadh na bliana trádála do chríochnuigh sa bhliain dar chríoch an 31adh lá de Lúnasa, 1939) do bhí san eisiúint nua do réir an ráta shocair gur dá réir atá an t-ús san iníoctha.
Forálacha i dtaobh cuideachtan do tháinig i gcomharbas gnótha neamh-ionchorparuithe.
42.—Má tháinig cuideachta i gcomharbas trádála no gnótha do bhí, díreach roimh an gcomharbas san, ar siúl ag pearsain no ag dhá phearsain no níos mó i bpáirtnéireacht, agus go mbíonn ar siúl ag an gcuideachtain sin gnó no trádáil is ionann, geall leis, agus an trádáil no an gnó bhí ar siúl ag an bpearsain sin no ag na pearsana san, agus gur cuideachta go leas urlámhach agá stiúrthóirí inti an chuideachta san, agus ná raibh ag an gcuideachtain sin trí bliana trádála as a chéile ar chríochnuigh an bhliain deiridh díobh sa bhliain dar chríoch an 31adh lá de Lúnasa, 1939, ansan agus sa chás san, más stiúrthóir no stiúrthóirí ar an gcuideachtain sin an phearsa san no na pearsana san uile, beidh éifeacht ag na forálacha so leanas, sé sin le rá:—
(a) ar iarratas ón gcuideachtain féadfar an brabús so leanas d'áireamh mar bhrabús leis an gcuideachtain d'fhonn brabús caighdeánach na cuideachtan d'áireamh, sé sin le rá, an brabús do rinneadh in aon bhliain trádála no blianta trádála agus fhéadfaí a thabhairt i gcuntas, d'fhonn brabús caighdeánach na pearsan no na bpearsan san d'fhionnachtain, dá mba ná tárlódh an comharbas san agus go mbeadh cáin bhrabúis chorparáide bhreise ionchurtha ar bhrabús na pearsan no na bpearsan san as an trádáil no as an ngnó do bhí ar siúl aige no aca;
(b) isé slí ina ndéanfar amach méid aon bhrabúis, leis an bpearsain no leis na pearsana san, a háirmheofar, fén mír sin roimhe seo den alt so, mar bhrabús leis an gcuideachtain ná do réir na bprinsiobal gcéanna gur dá réir is gá do réir dlí brabús do dhéanamh amach chun cáin bhrabúis chorparáide d'éileamh agus beidh feidhm agus éifeacht dá réir sin ag na hachtacháin a bheidh i bhfeidhm de thurus na huaire agus le n-a socruítear conus brabús do dhéanamh amach chun na críche sin;
(c) nuair a bheidh brabús na cuideachtan in aghaidh aon tréimhse cuntasaíochta no coda de thréimhse chuntasaíochta á fhionnachtain chun cáin bhrabúis chorparáide bhreise d'éileamh, ní lomhálfar aon as-bhaint alos suimeanna d'íoc an chuideachta leis an bpearsain no leis na pearsana san mar luach saothair.
Forálacha i dtaobh asbhaintí alos luach saothair stiúrthóirí.
43.—Beidh feidhm agus éifeacht ag na forálacha so leanas maidir le méid brabúis chuideachtan go leas urlámhach agá stiúrthóirí inti d'fhionnachtain chun cáin bhrabúis chorparáide bhreise d'éileamh, sé sin le rá:—
(a) i gcás cuideachtan a n-áirmheofar a mbrabús caighdeánach ar shlí seachas fé threoir an chaighdeáin ionaid ní lomhálfar aon as-bhaint alos luach saothair do híocadh le stiúrthóir de bhreis ar an gceann is mó de sna méideanna so leanas, sé sin le rá:—
(i) méid ar n-a áireamh do réir míle punt per annum, no
(ii) méid an luach saothair d'íoc an chuideachta leis an stiúrthóir sin in aghaidh na bliana trádála gur fé threoir an bhrabúis inti a háirmheofar brabús caighdeánach na cuideachtan no a háirmheofaí é dá mba nár lugha ná dhá mhíle agus cúig céad punt brabús san na cuideachtan;
(b) i gcás cuideachtan gur fé threoir an chaighdeáin ionaid a háirmheofar a mbrabús caighdeánach, ní lomhálfar aon as-bhaint alos luach saothair do híocadh le stiúrthóir de bhreis ar mhéid a háirmheofar do réir na forála san aca so leanas a bhainfidh leis an gcás, sé sin le rá:—
(i) má bhí trí cinn no níos mó de bhlianta trádála as a chéile ann maidir leis an gcuideachtain agus gur chríochnuigh an bhliain deiridh díobh sa bhliain dar chríoch an 31adh lá de Lúnasa, 1939, meánmhéid an luach saothair d'íoc an chuideachta leis an stiúrthóir sin in aghaidh na dtrí mblian deiridh de sna blianta trádála san no méid a háirmheofar do réir míle punt per annum, pé aca is mó, no
(ii) má bhí dhá cheann, agus gan níos mó, de bhlianta trádála as a chéile ann maidir leis an gcuideachtain agus gur chríochnuigh an bhliain deiridh díobh sa bhliain dar chríoch an 31adh lá de Lúnasa, 1939, méid is có-ionann le leath an luach saothair iomláin d'íoc an chuideachta leis an stiúrthóir sin in aghaidh an dá bhlian trádála san no méid a háirmheofar do réir míle punt per annum, pé aca is mó, no
(iii) má bhí aon bhliain amháin trádála ann maidir leis an gcuideachtain agus ná raibh a thuilleadh agus gur chríochnuigh an bhliain sin sa bhliain dar chríoch an 31adh lá de Lúnasa, 1939, méid an luach saothair d'íoc an chuideachta leis an stiúrthóir sin in aghaidh na bliana trádála san no méid a háirmeofar do réir míle punt per annum, pé aca is mó, no
(iv) mara raibh ann, maidir leis an gcuideachtain, aon bhliain trádála do chríochnuigh sa bhliain dar chríoch an 31adh lá de Lúnasa, 1939, méid a háirmheofar do réir míle punt per annum;
(c) in aon chás, ní lomhálfar alos luach saothair do híocadh le stiúrthóir do ceapadh tar éis deireadh na bliana trádála do chríochnuigh sa bhliain dar chríoch an 31adh lá de Lúnasa, 1939—
(i) más chun áit stiúrthóra eile do líonadh do ceapadh an stiúrthóir sin. aon as-bhaint de bhreis ar an méid maximum a ceadófaí d'as-bhaint fé sna forálacha san roimhe seo den alt so alos luach saothair an stiúrthóra eile sin dá leanadh sé in oifig, agus chuige sin, má ceapadh an stiúrthóir eile sin féin i rith na dtrí mblian trádála as a chéile ar chríochnuigh an bhliain deiridh díobh sa bhliain dar chríoch an 31adh lá de Lúnasa, 1939, chun áit réamhtheachtaidhe no sreath de réamhtheachtaithe do líonadh, is tuigthe gurb é an luach saothair do híoctaí leis an réamhtheachtaidhe sin no leis na réamhtheachtaithe sin fé seach ba luach saothair don tsean-stiúrthóir sin, no
(ii) in aon chás eile, as-bhaint de bhreis ar mhéid a háirmheofar do réir míle punt per annum;
(d) nuair a bheidh feidhm á tabhairt d'fhorálacha na míreanna san roimhe seo den alt so maidir le cáin bhrabúis chorparáide bhreise do mheas in aghaidh tréimhse cuntasaíochta no coda de thréimhse chuntasaíochta is giorra ná dhá mhí dhéag, déanfar an méid maximum is féidir a lomháil d'as-bhaint fé sna forálacha san alos luach saothair stiúrthóra do laigheadú go dtí suim a mbeidh idir í agus an méid maximum a luaidhtear sa bhforáil sin aca san a bhaineann leis an gcás an cothrom céanna bheidh idir an tréimhse chuntasaíochta san, no an chuid sin de thréimhse chuntasaíochta, agus dhá mhí dhéag;
(e) i gcás cuideachtan nár thosnuigh ar thrádáil no gnó do dhéanamh go dtí an 1adh lá de Mhéan Fhómhair, 1939, no dá éis sin, ní lomhálfar aon as-bhaint alos luach saothair stiúrthóra de bhreis ar mhéid a háirmheofar do réir míle punt per annum;
(f) ní bheidh feidhm ná éifeacht ag aon cheann de sna forálacha san roimhe seo den alt so maidir le luach saothair stiúrthóra ar a mbíonn a chuid aimsire uile, no geall leis dó, do thabhairt do sheirbhís na cuideachtan i bhfeadhmannas bainisteoireachta no teicniúil agus ná fuil ina únaer thairbheach agus ná fuil urlámh aige (go díreach ná tré mheán cuideachtana eile ná ar aon tslí nea-dhíreach eile) ar níos mó ná cúig per cent. de ghnáth-stoc no de ghnáth-scaireanna na cuideachtan.
Saoirsí áirithe do bhuanú.
44.—Na saoirsí o cháin bhrabúis chorparáide do bheirtear le halt 33 den Acht Airgid, 1929 (Uimh. 32 de 1929), ar n-a leasú le halt 30 den Acht Airgid, 1931 (Uimh. 31 de 1931), agus le mír (b) d'fho-alt (1) d'alt 47 den Acht Airgid, 1932 (Uimh. 20 de 1932), agus do buanuíodh go dtí an 31adh lá de Mhí na Nodlag, 1940, le halt 29 den Acht Airgeadais, 1938 (Uimh. 25 de 1938), deintear leis seo iad do bhuanú go dtí an 31adh lá de Mhí na Nodlag, 1943.
Comhacht chun cáin do mheas d'ainneoin a measta cheana.
45.—(1) Féadfar cáin bhrabúis chorparáide bhreise is iníoctha fé réim no de bhuadh na Coda so den Acht so alos brabúis d'eirigh i dtréimhse chuntasaíochta no i gcuid de thréimhse chuntasaíochta do mheas agus do bhaint amach d'ainneoin cáin bhrabúis chorparáide do bheith measta cheana alos an bhrabúis sin.
(2) Aon cháin bhrabúis chorparáide eile (nach cáin bhrabúis chorparáide bhreise) is iníoctha in aghaidh tréimhse cuntasaíochta no coda de thréimhse chuntasaíochta de bhuadh atharú ar an dlí a deintear leis an gCuid seo den Acht so agus a bhaineann leis an tréimhse chuntasaíochta san no leis an gcuid sin de thréimhse chuntasaíochta, féadfar í mheas agus í bhaint amach d'ainneoin cáin bhrabúis chorparáide do bheith measta cheana in aghaidh na tréimhse cuntasaíochta san no na coda san de thréimhse chuntasaíochta.
An Chuid seo den Acht so do leiriú.
46.—Léighfear agus léireofar le chéile an Chuid seo den Acht so agus Cuid V den Finance Act, 1920, ar n-a leasú no ar n-a leathnú le hachtacháin ina dhiaidh sin.
CUID VI.
Diuitethe Stampa.
Scríbhinní áirithe bhaineann le nótaí dlíthairgthe no nótaí bainc códhlúite do bheith saor o dhiúité stampa.
47.—Beidh na scríbhinní seo leanas saor o aon diúité stampa is inéilithe fén Stamp Act, 1891, no fé aon Acht le n-a leasuítear an tAcht san, sé sin le rá:—
(a) scríbhinn á iarraidh ar Choimisiún an Airgid Reatha nóta dlí-thairgthe nua do thabhairt mar mhalairt ar nóta mhillte den tsórt san agus á gheallúint, má deintear an chuid a bheidh ar iarraidh den nóta mhillte sin do thíolacadh agus d'íoc, go n-íocfar luach an nóta san le Coimisiún an Airgid Reatha;
(b) scríbhinn á iarraidh ar Bhanc Scair-shealbhach do réir bhrí an Achta Airgid Reatha, 1927 (Uimh. 32 de 1927), nóta bainc có-dhlúite nua do thabhairt mar mhalairt ar nóta mhillte den tsórt san agus á gheallúint, má deintear an chuid a bheidh ar iarraidh den nóta san do thíolacadh agus d'íoc, go n-íocfar luach an nóta sin leis an mBanc san.
Diúité stampa ar admhála, etc., áirithe fén Local Registration of Title (Ireland) Act, 1891.
48.—(1) Gach iarratas, admháil, agus scríbhinn eile déanfar an 6adh lá de Lúnasa, 1941, no dá éis sin, agus le n-a nglacfaidh an t-údarás cláruitheach, fé alt 42 den Local Registration of Title (Ireland) Act, 1891, no fé rialacha ar n-a ndéanamh fén Acht san mar chruthúnas ar mhuirear no aon chuid de mhuirear ar thalamh do bheith glanta no ar aon chuid de thalamh chláruithe do bheith scaoilte o mhuirear chláruithe, beidh sé ina ghlanadh no ina scaoileadh ar urrús do réir bhrí an Stamp Act, 1891, agus beidh sé ionchurtha fé dhiúité stampa dá réir sin.
(2) San alt so tá na bríonna céanna leis na habairtí “údarás cláruitheach”, “talamh cláruithe”, agus “muirear cláruithe” agus leis an bhfocal “muirear” atá leis na habairtí “registering authority”, “registered land”, agus “registered charge”, agus leis an bhfocal “charge” fé seach sa Local Registration of Title (Ireland) Act, 1891.
CUID VII.
Ilghneitheach agus Generalta.
Cuntas na Malairte Coigriche.
49.—(1) San alt so—
cialluíonn an abairt “an tAire” an tAire Airgeadais;
cialluíonn an focal “ór” monadh óir agus builleon óir;
cialluíonn an abairt “malairt choigríche” aon airgead reatha seachas airgead reatha Éireannach agus aon chreidmheas no iarmhéid nach in airgead reatha Éireannach dó;
foluíonn an focal “urrús” scaireanna, stoc, bannaí, bintiúirí, agus stoc bintiúra agus fós admhála taisce alos taisce aon scaireanna, stuic, bannaí, bintiúirí, no stuic bhintiúra;
cialluíonn an abairt “urrús coigríche” urrús le n-a mbronntar ceart chun íocaíocht d'fháil ar shlí seachas in airgead reatha Éireannach.
(2) Chó luath agus is féidir é tar éis dáta an Achta so do rith bunóidh an tAire agus (fé réir forálacha an ailt seo) cothabhálfaidh ina dhiaidh sin fé n-a urláimh cuntas (dá ngairmtear an Cuntas san alt so) ar a dtabharfar Cuntas na Malairte Coigríche agus a húsáidfear chun na gcrícheanna luaidhtear san alt so.
(3) Is as an gCuntas a híocfar na suimeanna uile bheidh iníoctha ag an Aire o am go ham chun ór, malairt choigríche, no urrúis choigríche do cheannach fén Acht Comhachta Práinne, 1939 (Uimh. 228 de 1939), agus fé orduithe ar n-a ndéanamh fé, agus coimeádfaidh an tAire chun creidiúna an Chuntais an t-ór, an mhalairt choigríche, agus na hurrúis choigríche uile ceannófar amhlaidh.
(4) Féadfaidh an tAire, fé mar agus nuair a mheasfaidh is ceart, aon ór, malairt choigríche, no urrús coigríche bheidh á choimeád chun creidiúna an Chuntais de thurus na huaire do dhíol no do chur de láimh ar shlí eile.
(5) Gach uair a déanfar aon ór, malairt choigríche no urrús coigríche do dhíol no do chur de láimh fén bhfo-alt deiridh sin roimhe seo den alt so, déanfar an sochar glan a thiocfaidh as d'íoc isteach sa Chuntas agus beidh an sochar san ar fáil ansan chun tuilleadh íocaíocht d'íoc as an gCuntas fén alt so,
(6) Chun íocaíochta d'íoc as an gCuntas fén alt so, féadfaidh an tAire, fé mar agus nuair a mheasfaidh is ceart, roimh-íocanna d'íoc leis an gCuntas as an bPrímh-Chiste no as a thora fáis, agus chun na roimh-íocanna san d'íoc féadfaidh an tAire airgead d'fháil ar iasacht tré pé urrúis do bhunú agus d'éisiúint go n-ús ortha do réir pé rátaí agus fé réir pé coinníollacha, i dtaobh aisíoca no fuascailte no eile, a chinnfe sé.
(7) Is ar an bPrímh-Chiste no ar a thora fáis a bheidh muirear agus íoc colna agus úis na n-urrús uile bunófar agus a heiseofar fén bhfo-alt deiridh sin roimhe seo den alt so agus íocfar isteach sa Stát-Chiste an t-airgead do gheobhfar ar iasacht tré sna hurrúis sin.
(8) Airgead a roimh-íocfar leis an gCuntas as an bPrímh-Chiste no as a thora fáis de bhun an ailt seo aisíocfar é leis an Stát-Chiste as an gCuntas na trátha san agus do réir na méideanna san a chinnfidh an tAire.
(9) Déanfaidh an tAire an Cuntas d'fhoirceannadh tráth ar bith nach déanaighe ná sé mhí tar eis don Acht Comhachta Práinne, 1939 (Uimh. 28 de 1939), scur de bheith i bhfeidhm is dóich leis is ceart agus déanfaidh, chun críche an fhoirceannta san, an t-ór, an mhalairt choigríche, agus na hurrúis choigríche uile bheidh á gcoimeád an uair sin chun creidiúna an Chuntais do dhíol no do chur de láimh ar shlí eile agus déanfaidh sochar glan an díola no an chur-de-láimh sin agus an t-airgead uile (más aon chuid é) a bheidh an uair sin chun creidiúna an Chuntais d'úsáid chun roimh-íocanna do híocadh leis an gCuntas as an bPrímh-Chiste no as a thora fáis d'aisíoc do réir an ailt seo agus íocfaidh isteach sa Stát-Chiste, no cuirfidh chun tairbhe don Stát-Chiste ar shlí eile, ar pé cuma mheasfaidh is ceart, aon bharrachas as an sochar agus as an airgead san nach gá chun na roimhíocanna san d'aisíoc amhlaidh.
(10) Bhéarfaidh an tAire go n-ullmhófar agus go gcuirfear fé bhráid an Ard-Reachtaire Cunntas agus Ciste cuntais i dtaobh an Chuntais in aghaidh gach bliana airgeadais a mbeidh an Cuntas á chóthabháil ar a feadh no ar feadh coda dhi, agus scrúdóidh an tArd-Reachtaire Cunntas agus Ciste na cuntais sin uile sa tslí sin is dóich leis, as a chomhairle féin, do bheith ceart d'fhonn a chinneadh cé aca do rinneadh na hoibrithe ar an gCuntas agus na headar-bhearta do bhain leis do sheoladh agus do thabhairt chun críche do réir na bhforálacha san roimhe seo den alt so no ná dearnadh, agus tar éis gach scrúdú den tsórt san tuairisceoidh an tArd-Reachtaire Cunntas agus Ciste chun Dáil Éireann cé aca rinneadh no ná dearnadh, dar leis, na hoibrithe agus na headarbhearta tháinig fé réim an scrúduithe sin do sheoladh agus do thabhairt chun críche do réir na bhforálacha san adubhradh.
(11) Chó luath agus is féidir é tar éis an Chuntais d'fhoirceannadh leagfaidh an tAire fé bhráid gach Tighe den Oireachtas ráiteas ina dtaisbeánfar méid iomlán na suimeanna do roimh-íocadh leis an gCuntas as an bPrímh-Chiste no as a thora fáis, an méid iomlán do híocadh isteach sa Stát-Chiste as an gCuntas in aisíoc na roimh-íocanna san, agus an méid (más aon mhéid é) do híocadh isteach sa Stát-Chiste no do cuireadh chun tairbhe don Stát-Chiste as an gCuntas ar shlí seachas in aisíoc na roimh-íocanna san.
Suimeanna áirithe is iníoctha le Coimisiún Talmhan na hÉireann do laigheadú.
50.—Féadfaidh an tAire Airgeadais a chinneadh go laigheadófar, oiread agus a luadhfaidh an tAire sin chuige sin, an tsuim a bheidh le n'íoc le Coimisiún Talmhan na hÉireann in aon bhliain airgeadais áirithe (agus an bhliain airgeadais dar tosach an 1adh lá d'Abrán, 1941, d'áireamh) fé fho-alt (1) d'alt 35 den Purchase of Land (Ireland) Act, 1891, ar n-a leasú le fo-alt (3) d'alt 9 den Acht Dlí Talmhan (Coimisiún), 1923 (Uimh. 27 de 1923), agus, pé uair a chinnfidh an tAire sin amhlaidh, laigheadófar dá réir sin an tsuim sin a bheidh le n'íoc mar adubhradh sa bhliain airgeadais le n-a mbaineann an cinneadh sin.
Airgead d'aistriú ón Ród-Chiste chun an Stát-Chiste.
51.—D'fhonn airgead do sholáthar chun éilithe generálta thuitfidh ar an bPrímh-Chiste d'íoc, déanfar suim céad míle punt d'aistriú agus d'íoc as an Ród-Chiste chun an Stát-Chiste, agus leis, an tráth no na trátha san sa bhliain airgeadais dar críoch an 31adh lá de Mhárta, 1942, agus sa tslí sin ordóidh an tAire Airgeadais.
Athghairm.
52.—Na hachtacháin a luaidhtear sa Cheathrú Sceideal a ghabhann leis an Acht so, athghairmtear leis seo iad sa mhéid a luaidhtear sa tríú colún den Sceideal san agus is amhail ar an 8adh lá de Bhealtaine, 1941, agus ón lá san amach a hathghairmtear amhlaidh iad ach amháin i gcás dá luaidhtear a mhalairt sa tríú colún san.
Cúram agus bainistighe cánacha agus diúitéthe.
53.—Cuirtear fé chúram agus fé bhainistighe na gCoimisinéirí Ioncuim leis seo na cánacha agus na diúitéthe uile forchuirtear leis an Acht so.
Gearr-theideal, léiriú, agus tosach feidhme.
54.—(1) Féadfar an tAcht Airgeadais, 1941, do ghairm den Acht so.
(2) Léireofar Coda I agus II den Acht so i dteanta na nAchtanna Cánach Ioncuim agus léireofar Cuid III den Acht so, sa mhéid go mbaineann sí le diúitéthe custum, i dteanta na nAchtanna Custum agus, sa mhéid go mbaineann sí le diúitéthe máil, i dteanta na reachtanna bhaineann leis na diúitéthe máil agus le bainistighe na ndiúitéthe sin.
(3) Is tuigthe Coda I agus II den Acht so do theacht i bhfeidhm an 6adh lá d'Abrán, 1941, agus beidh éifeacht aca amhail ar an lá san agus ón lá san amach.
CEAD SCEIDEAL
Diuitethe ar Thobac.
Cuid I.
Custuim.
£ | s. | d. | ||
Tobac Nea-Dhéanta:— | ||||
Má bhíonn sé scamhaite no dí-loirgnithe:— | ||||
Agus 10 lb. no níos mó de fhliuchra i ngach 100 1b. meáchaint de .... .... .... .... .... .... | an lb. | 0 | 18 | 10½ |
Agus níos lugha ná 10 lb. de fhliuchra i ngach 100 lb. meáchaint de .... .... .... .... .... .... | ,, | 1 | 0 | 11½ |
Má bhíonn sé gan bheith scamhaite no di-loirgnithe:— | ||||
Agus 10 lb. no níos mó de fhliuchra i ngach 100 lb. meáchaint de .... .... .... .... .... .... | ,, | 0 | 18 | 10 |
Agus níos lugha ná 10 lb. de fhliuchra i ngach 100 lb. meáchaint de .... .... .... .... .... .... | ,, | 1 | 0 | 11 |
An Ráta Iomlán | An Ráta Tosaiochta | ||||||
£ | s. | d. | £ | s. | d. | ||
Tobac Déanta, eadhon:— | |||||||
Todóga .... .... .... .... .... .... | an lb. | 1 | 10 | 0 | 1 | 5 | 0 |
Toitíní .... .... .... .... .... .... | ,, | 1 | 8 | 11 | 1 | 4 | 1⅙ |
Cavendish no Negrohead .... .... .... | ,, | 1 | 7 | 7 | 1 | 2 | 11⅚ |
Cavendish no Negrohead do rinneadh fé Bhanna. | ,, | 1 | 3 | 11 | 0 | 19 | 11⅙ |
Tobac Déanta eile .... .... .... .... | ,, | 1 | 3 | 11 | 0 | 19 | 11⅚ |
Snaois agus níos mó ná 13 lb. de fhliuchra i ngach 100 lb. meáchaint di .... | ,, | 1 | 2 | 9 | 0 | 18 | 11½ |
Snaois agus gan níos mó ná 13 lb. de fhliuchra i ngach 100 lb. meáchaint di .... .... | ,, | 1 | 7 | 7 | 1 | 2 | 11⅚ |
Cuid II.
Mal.
Tobac Nea-dhéanta, eadhon:— | £ | s. | d. | |
Agus 10 lb. no níos mó de fhliuchra i ngach 100 lb. meáchaint de .... .... .... .... .... .... | an lb. | 0 | 17 | 9 |
Agus níos lugha ná 10 lb. de fhliuchra i ngach 100 lb. meáchaint de .... .... .... .... .... .... | ,, | 0 | 19 | 8 |
Tobac Déanta, eadhon:— | ||||
Cavendish no Negrohead do rinneadh fé Bhanna .... | ,, | 1 | 3 | 0 |
DARA SCEIDEAL
Diuitethe ar Lasain.
Cuid I.
Custuim.
£ | s. | d. | |
(a) Ar na lasáin adhmaid uile i mboscaí no i gcoimeádáin eile:— | |||
Ina mbeidh breis is 10 lasáin. An 1,000 coimeádán .... .... | 0 | 13 | 0 |
Ina mbeidh breis is 10 agus gan thar 20 lasán. | |||
An 1,000 coimeádán .... .... .... .... .... .... | 1 | 6 | 0 |
Ina mbeidh breis is 20 agus gan thar 50 lasán. | |||
An grós (144) coimeádán .... .... .... .... .... | 0 | 9 | 5 |
Ina mbeidh breis is 50 agus gan thar 75 lasáin. | |||
An grós (144) coimeádán .... .... .... .... .... | 0 | 14 | 1 |
Ar gach 25 no cuid de 25 lasáin de bhreis ar 75. | |||
An grós (144) coimeádán .... .... .... .... .... | 0 | 3 | 3 |
(b) Ar gach saghas eile lasán i mboscaí no i gcoimeádáin eile:— | |||
Ina mbeidh thar 20 lasán. An 1,000 coimeádán .... .... | 2 | 12 | 0 |
Ina mbeidh thar 20 agus gan thar 50 lasán. | |||
An grós (144) coimeádán .... .... .... .... .... | 0 | 18 | 10 |
Ina mbeidh thar 50 agus gan thar 75 lasáin. | |||
An grós (144) coimeádán .... .... .... .... .... | 1 | 8 | 2 |
Ar gach 25 no cuid de 25 lasáin de bhreis ar 75. | |||
An grós (144) coimeádán .... .... .... .... .... | 0 | 6 | 6 |
Cuid II.
Mal.
£ | s. | d. | |
Boscaí no coimeádáin eile:— | |||
Ná beidh thar 10 lasán ionta. An 1,000 coimeádán .... .... | 0 | 11 | 4 |
Ina mbeidh thar 10 agus gan thar 20 lasán. An 1,000 coimeádán .. .... .... .... .... .... .... | 1 | 2 | 8 |
Ina mbeidh thar 20 agus gan thar 50 lasán. An grós (144) coimeádán .... .... .... .... .... .... .... | 0 | 8 | 4 |
Ina mbeidh thar 50 agus gan thar 75 lasáin. An grós (144) coimeádán .... .... .... .... .... .... .... | 0 | 12 | 6 |
Ar gach 25 no cuid de 25 lasáin de bhreis ar 75. An grós. (144) coimeádán .... .... .... .... .... .... | 0 | 2 | 10 |
Agus mar sin de go cionmhar ar aon chaindíocht is lugha ná san de choimeádáin .... .... .... .... .... .... |
TRIU SCEIDEAL.
Scala de Ratai Diuite Estait.
Luach Colna an Estáit | An ráta per cent. de Dhiúité | |||||||
£ | £ | |||||||
Os cionn | 100 | gan dul thar | 500 | .... | .... | .... | .... | 1 |
,, | 500 | ,, ,, ,, | 1,000 | .... | .... | .... | .... | 2 |
,, | 1,000 | ,, ,, ,, | 5,000 | .... | .... | .... | .... | 3 |
,, | 5,000 | ,, ,, ,, | 10,000 | .... | .... | .... | .... | 4 |
,, | 10,000 | ,, ,, ,, | 12,500 | .... | .... | .... | .... | 6 |
,, | 12,500 | ,, ,, ,, | 15,000 | .... | .... | .... | .... | 7.2 |
,, | 15,000 | ,, ,, ,, | 18,000 | .... | .... | .... | .... | 8.4 |
,, | 18,000 | ,, ,, ,, | 21,000 | .... | .... | .... | .... | 9.6 |
,, | 21,000 | ,, ,, ,, | 25,000 | .... | .... | .... | .... | 10.8 |
,, | 25,000 | ,, ,, ,, | 30,000 | .... | .... | .... | .... | 12 |
,, | 30,000 | ,, ,, ,, | 35,000 | .... | .... | .... | .... | 13.2 |
,, | 35,000 | ,, ,, ,, | 40,000 | .... | .... | .... | .... | 14.4 |
,, | 40,000 | ,, ,, ,, | 45,000 | .... | .... | .... | .... | 15.6 |
,, | 45,000 | ,, ,, ,, | 50,000 | .... | .... | .... | .... | 16.8 |
,, | 50,000 | ,, ,, ,, | 55,000 | .... | .... | .... | .... | 19.5 |
,, | 55,000 | ,, ,, ,, | 65,000 | .... | .... | .... | .... | 20.8 |
,, | 65,000 | ,, ,, ,, | 75,000 | .... | .... | .... | .... | 22.1 |
,, | 75,000 | ,, ,, ,, | 85,000 | .... | .... | .... | .... | 23.4 |
,, | 85,000 | ,, ,, ,, | 100,000 | .... | .... | .... | .... | 24.7 |
,, | 100,000 | ,, ,, ,, | 120,000 | .... | .... | .... | .... | 26 |
,, | 120,000 | ,, ,, ,, | 150,000 | .... | .... | .... | .... | 28.6 |
,, | 150,000 | ,, ,, ,, | 200,000 | .... | .... | .... | .... | 31.2 |
,, | 200,000 | ,, ,, ,, | 250,000 | .... | .... | .... | .... | 33.8 |
,, | 250,000 | ,, ,, ,, | 300,000 | .... | .... | .... | .... | 36.4 |
,, | 300,000 | ,, ,, ,, | 400,000 | .... | .... | .... | .... | 39 |
,, | 400,000 | .... .... .... | .... | .... | .... | .... | 41.6 | |
CEATHRU SCEIDEAL.
Achtachain a hAthghairmtear.
Siosón agus Caibidil no Uimhir agus Bliain | Gearr-theideal | Méid na hAthghairme. |
63 Vic., c. 7. | An Finance Act, 1900. | Alt 11, ach amháin maidir le daoine d'éag an 7adh lá de Bhealtaine, 1941, no roimhe sin. |
Oiread d'fho-alt (1) d'alt 13 agus a bhaineann le mótartharraingirí no le compáirteanna no gabhálais de mhótar-tharraingirí. | ||
Alt 26, ach amháin maidir le daoine d'éag an 7adh lá de Bhealtaine, 1941, no roimhe sin. | ||
Alt 15, amhail o dháta an Achta so do rith. | ||
Mír (b) d'fho-alt (7) d'alt 12, agus oiread de mhir (c) den fho-alt san (7) agus a bhaineann le compáirteanna no gabhálais d'aon tarraingire den tsórt a luaidhtear sa mhír sin (b); mír (b) d'fho-alt (5) d'alt 13, agus oiread de mhír (c) den fho-alt san (5) agus a bhaineann le compáirteanna no gabhálais d'aon tarraingire den tsórt a luaidhtear sa mhír sin (b); ailt 29 agus 30, ach amháin maidir le daoine d'éag an 7adh lá de Bhealtaine, 1941, no roimhe sin. | ||
Alt 32, ach amháin maidir le daoine d'éag an 7adh lá de Bhealtaine, 1941, no roimhe sin. |
Number 14 of 1941.
FINANCE ACT, 1941.
ARRANGEMENT OF SECTIONS
Income Tax.
Section | |
Extension of relief under section 2 of the Finance Act, 1933. | |
Excess Sur-Tax.
Trades and businesses to which this Part of this Act applies. | |
Customs and Excise.
Relief from excise duty on mechanically propelled vehicle canteens. | |
Repayment in certain cases of fees on licences on petrol pumps. | |
Death Duties.
Construction of references to an interest limited to cease on a death. |
Corporation Profits Tax.
Stamp Duties.
Exemption from stamp duty of certain documents relating to legal tender or consolidated bank notes. | |
Stamp duty on certain receipts, etc., under the Local Registration of Title (Ireland) Act, 1891. |
Miscellaneous And General.
Reduction of certain sums payable to the Irish Land Commission. | |
Duties on Tobacco.
Duties on Matches.
Scale of Rates of Estate Duty.
Enactments Repealed.
Acts Referred to | |
No. 15 of 1933 | |
No. 11 of 1928 | |
No. 32 of 1929 | |
No. 20 of 1932 | |
No. 33 of 1939 | |
No. 31 of 1934 | |
No. 28 of 1935 | |
No. 18 of 1939 | |
No. 43 of 1931 | |
No. 7 of 1935 | |
No. 35 of 1926 | |
No. 31 of 1936 | |
No. 5 of 1925 | |
No. 18 of 1927 | |
No. 31 of 1931 | |
No. 28 of 1925 | |
No. 25 of 1938 | |
No. 32 of 1927 | |
No. 28 of 1939 | |
No. 27 of 1923 | |
Number 14 of 1941.
FINANCE ACT, 1941.
PART I.
Income Tax.
Income tax and sur-tax for the year 1941-42
1.—(1) Income tax shall be charged for the year beginning on the 6th day of April, 1941, at the rate of seven shillings and sixpence in the pound.
(2) Sur-tax for the year beginning on the 6th day of April, 1941, 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, 1940.
(3) The several statutory and other provisions which were in force on the 5th day of April, 1941, 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 said year beginning on the 6th day of April, 1941.
Extension of relief under section 2 of the Finance Act, 1933.
2.—(1) Where the Revenue Commissioners are satisfied in respect of any person that, but for circumstances arising out of the war in which the United Kingdom of Great Britain and Northern Ireland is now engaged, the conditions set out in section 2 of the Finance Act, 1933 (No. 15 of 1933), would, in any particular year to which this section applies, have been complied with by or in respect of such person and he would thereby have become eligible for relief under that section, the Revenue Commissioners may grant to such person in respect of the said year such relief as is in their opinion just, but not exceeding the relief which they could lawfully have granted under the said section 2 to the said person if he had complied in the said year with the said conditions.
(2) This section applies to the year which began on the 6th day of April, 1939, and to every subsequent year.
Relief in respect of foreign income tax in certain cases.
3.—(1) Where an individual has paid under the Income Tax Acts by deduction or otherwise, or is liable under those Acts to pay, income tax, or income tax and sur-tax, for any year of assessment in respect of any part of his income arising in a country to which this section applies and shows to the satisfaction of the Revenue Commissioners—
(a) that he has paid external income tax in the said country in respect of the said part of his income, and
(b) that he was, prior to the said year of assessment, resident in the said country to which this section applies for a continuous period of not less than ten years or for a number of discontinuous periods amounting in the aggregate to not less than ten years, and
(c) that for the said year of assessment he was or is domiciled, resident, and ordinarily resident in the State, and
(d) that, in respect of the said year of assessment, he is not entitled to claim relief from double taxation under Article 2 of the Agreement set out in the First Schedule to the Finance Act, 1928 (No. 11 of 1928), and is not eligible for relief under the next preceding section of this Act,
the Revenue Commissioners may grant to such person in respect of the said year of assessment such relief as is in their opinion just, but not exceeding whichever of the following amounts is the lesser, that is to say, one-half of the amount of his Irish income tax for the said year of assessment or the amount of external income tax paid or payable by him in the said country in respect of the said part of his income after deduction of any relief to which he may be entitled in that country.
(2) In the foregoing sub-section of this section—
the expression “the amount of his Irish income tax” means the amount of tax appropriate to the income of the individual referred to in the said expression arising in a country to which this section applies, such tax being computed at a rate determined by dividing, by the amount of the total income from all sources of the said individual for the relevant year of assessment, the amount of income tax or income tax and sur-tax payable under the Income Tax Acts by the said individual for the said year of assessment in respect of his total income before the granting of any relief under this section;
the expression “external income tax” means a tax which is chargeable and payable under the law of a country to which this section applies and appears to the Revenue Commissioners to correspond to income tax or sur-tax chargeable under the Income Tax Acts.
(3) This section applies to the following countries, that is to say, the United States of America, the Dominion of Canada, the Commonwealth of Australia, the Dominion of New Zealand, the Union of South Africa, and Newfoundland, and also to every country which is a British possession within the meaning of Schedule C of the Income Tax Act, 1918.
PART II.
Excess Sur-Tax.
Definitions in this Part of this Act.
4.—In this Part of this Act—
the expression “accounting year” means the period of twelve months for which the accounts of the trade or business in relation to which the said expression is used are customarily made up or, where in any year beginning on a 6th day of April no accounts have been made up for a period of twelve months ending on a day in that year, such period of twelve months as the Revenue Commissioners shall determine;
the expression “total income” means (save as is otherwise provided in this Part of this Act) the total income from all sources without regard to the provisions of section 34 of the Income Tax Act, 1918, and as if the profits from a trade or business to which this Part of this Act applies included in such total income from all sources were computed without regard to the provisions of paragraph (3) of Rule 6 of the Rules applicable to Cases I and II of Schedule D of the Income Tax Act, 1918, or the provisions of section 14 of the Finance Act, 1929 (No. 32 of 1929).
Imposition of excess sur-tax.
5.—(1) Notwithstanding anything contained in sub-section (2) of section 1 of this Act, and subject to the provisions of this Part of this Act, where the total income of any individual for the year beginning on the 6th day of April, 1941, exceeds one thousand five hundred pounds and includes profits from any trade or business to which this Part of this Act applies carried on by him either solely or in partnership with another person or other persons, an additional duty of sur-tax (in this Part of this Act referred to as excess sur-tax) shall be charged for that year at the rate of seven shillings and sixpence in the pound in respect of so much of the said income as is equal to whichever of the following amounts is the lesser, that is to say:—
(a) the amount by which the said profits exceed the standard profits calculated in accordance with this Part of this Act, or
(b) the amount by which the said total income exceeds the standard total income calculated in accordance with this Part of this Act.
(2) Excess sur-tax for the year beginning on the 6th day of April, 1941, may be assessed and recovered notwithstanding that sur-tax has already been assessed for that year.
(3) Excess sur-tax shall be a sur-tax, and accordingly all enactments for the time being in force in relation to sur-tax shall, so far as they are not inconsistent with this Part of this Act, apply and have effect in relation to excess sur-tax.
Trades and businesses to which this Part of this Act applies.
6.—This Part of this Act applies to every trade or business carried on (whether continuously or discontinuously) in the State, either solely or in partnership with another person or other persons, by an individual resident in the State, excepting and excluding husbandry and any office or employment, and also excepting and excluding any profession the profits of which are dependent wholly or mainly on the personal qualifications of the person or persons by whom the profession is carried on and in which either no capital expenditure or only capital expenditure of a comparatively small amount is required, but including the business of a person taking commissions in respect of transactions effected or services rendered, and also including the business of an agent of any description other than a commercial traveller or other agent whose remuneration consists wholly of a fixed and definite sum not depending on the amount of business done or any other contingency.
Computation of standard profits.
7.—(1) The standard profits of an individual from a trade or business to which this Part of this Act applies carried on by him during the whole of the year beginning on the 6th day of April, 1941, either solely or in partnership with another person or other persons shall (subject to the subsequent provisions of this section) be computed for the purposes of this Part of this Act in accordance with whichever of the following paragraphs is' applicable, that is to say:—
(a) if the said trade or business has been so carried on for three or more complete accounting years ending on or before the 5th day of April, 1939, the standard profits of such individual shall be the amount of his profits from the said trade or business for one (to be selected by him or (in default of such selection) by the Revenue Commissioners) of the last three accounting years so ending or the sum of two thousand five hundred pounds, whichever is the greater;
(b) if the said trade or business has been so carried on for two but not for three complete accounting years ending on or before the 5th day of April, 1939, the standard profits of such individual shall be the amount of his profits from the said trade or business for one (to be selected by him or (in default of such selection) by the Revenue Commissioners) of those two accounting years or the sum of two thousand five hundred pounds, whichever is the greater;
(c) if the said trade or business has been so carried on for one complete accounting year ending on or before the 5th day of April, 1939, but not for two complete accounting years so ending, the standard profits of such individual shall be the amount of his profits from the said trade or business for that accounting year or the sum of two thousand five hundred pounds, whichever is the greater;
(d) in any other case, the standard profits of such individual shall be the sum of two thousand five hundred pounds.
(2) The standard profits of an individual from a trade or business to which this Part of this Act applies carried on by him during part only of the year beginning on the 6th day of April, 1941, either solely or in partnership with another person or other persons shall be such amount as bears to the amount which would be his standard profits under the other sub-sections of this section if he had so carried on the said trade or business during the whole of the said year the same proportion as the part of the said year during which he so carried on the said trade or business bears to twelve months.
(3) The following provisions shall apply and have effect in relation to the computation of profits for the purposes of this section, that is to say:—
(a) the amount of the profits of a trade or business for any accounting year shall be taken to be the actual profits derived from such trade or business in that accounting year computed in accordance with the Income Tax Acts, but with such allowance for wear and tear of plant and machinery (as computed for the purposes of income tax) as appears to the Revenue Commissioners to be reasonably and properly attributable to the said accounting year;
(b) where a trade or business to which this Part of this Act applies was carried on by an individual (either solely or in partnership with another person or other persons) during the whole or any part of the year ending on the 5th day of April, 1942, and was so carried on by him for less than five consecutive years ending on the 5th day of April, 1941, and was, immediately prior to being so carried on by the said individual, carried on by another person or by two or more persons not including the said individual, the profits of the said trade or business while so carried on by such person or persons may, on the application of the said individual, be treated, for the purpose of calculating the standard profits of the said individual, as profits of the said individual if he so carried on the said trade or business as aforesaid solely or as profits of the said individual and his partner or partners if he so carried on the said trade or business as aforesaid in partnership with another person or other persons.
(4) For the purposes of this section a partner shall be deemed always to have been entitled to share in the profits of the partnership in the proportion that his share of the profits of the partnership for the year beginning on the 6th day of April, 1941, bore to the total profits of the partnership for that year.
Computation of standard total income.
8.—(1) The standard total income of an individual who has carried on during the whole of the year beginning on the 6th day of April, 1941, either solely or in partnership with another person or other persons, a trade or business to which this Part of this Act applies shall be computed for the purposes of this Part of this Act in accordance with whichever of the following paragraphs is applicable, that is to say:—
(a) if such individual has, for three or more consecutive years ending on the 5th day of April, 1940, been in receipt of income chargeable to income tax, the standard total income of such individual shall be the amount of his total income for one (to be selected by him or (in default of such selection) by the Revenue Commissioners) of the last three of those years or the sum of two thousand five hundred pounds, whichever is the greater;
(b) if such individual has, for two but not for three consecutive years ending on the 5th day of April, 1940, been in receipt of income chargeable to income tax, the standard total income of such individual shall be the amount of his total income for one (to be selected by him or (in default of such selection) by the Revenue Commissioners) of those two years or the sum of two thousand five hundred pounds, whichever is the greater;
(c) if such individual has not been in receipt of income chargeable to income tax for two consecutive years ending on the 5th day of April, 1940, but has been in receipt of income chargeable to income tax for the year ending on the said 5th day of April, 1940, the standard total income of such individual shall be his total income for the said year ending on the 5th day of April, 1940, or the sum of two thousand five hundred pounds, whichever is the greater;
(d) in any other case the standard total income of such individual shall be the sum of two thousand five hundred pounds.
(2) The standard total income of an individual who by reason of his death has carried on during part only of the year beginning on the 6th day of April, 1941, either solely or in partnership with another person or other persons a trade or business to which this Part of this Act applies shall be such amount as bears to the amount which would be his standard total income under the foregoing sub-section of this section if he had so carried on the said trade or business during the whole of the said year the same proportion as the part of the said year during which he so carried on the said trade or business bears to twelve months.
Relief from excess sur-tax in certain cases.
9.—(1) Where an individual is chargeable to excess sur-tax, the following provisions shall apply and have effect, that is to say:—
(a) there shall be deemed to have been included in the total income from all sources of such individual for the year beginning on the 6th day of April, 1941, a sum (in this section referred to as the added sum) equal to whichever of the following amounts is the lesser, that is to say:—
(i) an amount equal to the portion of the income of the said individual on which excess sur-tax is chargeable, or
(ii) the amount of income from the profits of a trade or business to which this Part of this Act applies which would fall to be included in a statement of the total income from all sources of the said individual for the said year;
(b) there shall be deducted from the excess sur-tax payable by the said individual a sum equal to whichever of the following sums is the lesser, that is to say:—
(i) a sum equal to so much of the sur-tax (other than excess sur-tax), if any, payable by the said individual for the year beginning on the 6th day of April, 1941, as is applicable to the added sum, or
(ii) a sum equal to five shillings in the pound on the added sum;
(c) the added sum shall be treated for the purposes of this section as the highest part of the total income from all sources of the said individual.
(2) The definition contained in this Part of this Act of the expression “total income” shall not apply or have effect in relation to that expression where it occurs in this section, and accordingly the said expression shall, in this section, be construed as if the said definition had not been enacted.
(3) The provisions of this Part of this Act relating to the computation of profits shall not apply or have effect in relation to the computation of the profits of a trade or business for the purposes of this section.
Provision for losses in certain cases.
10.—Where the net result of the carrying on of a trade or business to which this Part of this Act applies in the accounting year or the two or three accounting years by reference to the profits for which or for one of which (as the case may be) the standard profits of an individual from such trade or business are computed has been a loss, such loss shall, to the extent to which it exceeds the profits of such individual from the said trade or business for the accounting year next following the said accounting year or the last of the said two or three accounting years (as the case may be), be carried forward and, so far as it will extend, be deducted from or set-off against the profits of such individual from the said trade or business in respect of which he is chargeable with excess sur-tax.
Computation of profits.
11.—(1) The profits from a trade or business to which this Part of this Act applies shall (save as is otherwise provided in this Part of this Act) be computed for the purposes of this Part of this Act without regard to the provisions of paragraph (3) of Rule 6 of the Rules applicable to Cases I and II of Schedule D of the Income Tax Act, 1918, or the provisions of section 14 of the Finance Act, 1929 (No. 32 of 1929).
(2) The provisions of the foregoing sub-section of this section are, in this Part of this Act, referred to as the provisions of this Part of this Act relating to the computation of profits.
PART III.
Customs and Excise.
Alteration of rates of duty on tobacco.
12.—(1) The duty of customs on tobacco imposed by section 20 of the Finance Act, 1932 (No. 20 of 1932), shall, in respect of tobacco imported on or after the 8th day of May, 1941, be charged, levied, and paid at the several rates specified in Part I of the First Schedule to this Act in lieu of the rates at which the said duty is now chargeable by virtue of section 4 of the Finance (No. 2) Act, 1939 (No. 33 of 1939).
(2) The duty of excise on tobacco imposed by section 19 of the Finance Act, 1934 (No. 31 of 1934), shall, as on and from the 8th day of May, 1941, be charged, levied, and paid at the several rates specified in Part II of the First Schedule to this Act in lieu of the rates at which the said duty is now chargeable by virtue of section 4 of the Finance (No. 2) Act, 1939 (No. 33 of 1939).
(3) Sub-sections (3) to (5) of the said section 19 of the Finance Act, 1934, shall apply to tobacco which is chargeable with the duty of excise imposed by sub-section (1) of that section at a rate specified in Part II of the First Schedule to this Act, and for the purpose of such application references in the said sub-sections (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 Part II of the First Schedule to this Act.
Alteration of rates of duty on hydrocarbon oil.
13.—(1) The duty of customs imposed by section 21 of the Finance Act, 1935 (No. 28 of 1935), shall, in respect of hydrocarbon oil chargeable with that duty which is imported on or after the 8th day of May, 1941, be charged, levied, and paid at the rate of one shilling and three pence the gallon in lieu of the rate now chargeable by virtue of sub-section (1) of section 11 of the Finance Act, 1939 (No. 18 of 1939).
(2) The rebate allowable under sub-section (2) of the said section 21 of the Finance Act, 1935, shall, in respect of hydrocarbon oil on which such rebate is allowable and which is imported on or after the 8th day of May, 1941, be allowed at the rate of one shilling and three pence the gallon in lieu of the rate now allowable by virtue of sub-section (2) of the said section 11 of the Finance Act, 1939.
(3) The duty of excise imposed by the said section 21 of the Finance Act, 1935, shall, in respect of hydrocarbon oil chargeable with that duty which is sent out, on or for sale or otherwise, from the premises of the manufacturer thereof on or after the 8th day of May, 1941, or is used by such manufacturer on or after that date for any purpose other than the manufacture or production of hydrocarbon oil, be charged, levied, and paid at the rate of one shilling and one penny the gallon in lieu of the rate now chargeable by virtue of sub-section (3) of the said section 11 of the Finance Act, 1939.
(4) The rebate allowable under sub-section (4) of the said section 21 of the Finance Act, 1935, shall, in respect of hydrocarbon oil on which such rebate is allowable and on which the excise duty mentioned in the next preceding sub-section of this section was paid at the rate of one shilling and one penny the gallon, be allowed at the rate of one shilling and one penny the gallon in lieu of the rate now allowable by virtue of sub-section (4) of the said section 11 of the Finance Act, 1939.
Alteration of rates of duty on mineral hydrocarbon light oil.
14.—(1) The duty of customs imposed by section 1 of the Finance (Customs Duties) (No. 4) Act, 1931 (No. 43 of 1931), as amended by subsequent enactments, shall, in respect of mineral hydrocarbon light oil chargeable with that duty which is imported on or after the 8th day of May, 1941, be charged, levied, and paid at the rate of one shilling and three pence the gallon in lieu of the rate now chargeable by virtue of sub-section (1) of section 10 of the Finance Act, 1939 (No. 18 of 1939).
(2) The duty of excise imposed by section 1 of the Finance (Miscellaneous Provisions) Act, 1935 (No. 7 of 1935), as amended by subsequent enactments, shall, in respect of mineral hydrocarbon light oil chargeable with that duty which is sent out, on or for sale or otherwise, from the premises of the manufacturer thereof on or after the 8th day of May, 1941, or is used by such manufacturer on or after that date for any purpose other than the manufacture or production of mineral hydrocarbon oil, be charged, levied, and paid at the rate of one shilling and one penny the gallon in lieu of the rate now chargeable by virtue of sub-section (2) of section 10 of the Finance Act, 1939 (No. 18 of 1939).
Alteration of rates of duties on matches.
15.—(1) In lieu of the present duty of customs in respect of matches, there shall be charged, levied, and paid on all matches imported on or after the 8th day of May, 1941, a duty of customs at the several rates specified in Part I of the Second Schedule to this Act.
(2) In lieu of the present duty of excise in respect of matches, there shall be charged, levied, and paid as on and from the 8th day of May, 1941, on all matches made in the State a duty of excise at the several rates specified in Part II of the Second Schedule to this Act.
Exemption of certain tractors from motor car duty.
16.—Neither the duty imposed by section 11 of the Finance Act, 1928 (No. 11 of 1928), nor the motor car duty imposed by section 12 of the Finance Act, 1934 (No. 31 of 1934), shall be charged or levied on any motor tractor (within the meaning of the said section 12) imported on or after the 8th day of May, 1941, which is, in the opinion of the Revenue Commissioners, designed and constructed for use for agricultural purposes or on any article so imported which is, in the opinion aforesaid, a component part or an accessory of a motor tractor (within the meaning of the said section 12) designed and constructed as aforesaid.
Exemption of certain tractors from steam car duty.
17.—The steam car duty imposed by section 13 of the Finance Act, 1934 (No. 31 of 1934), shall not be charged or levied on any steam tractor (within the meaning of the said section 13) imported on or after the 8th day of May, 1941, which is, in the opinion of the Revenue Commissioners, designed and constructed for use for agricultural purposes or on any article so imported which is, in the opinion aforesaid, a component part or an accessory of a steam tractor (within the meaning of the said section 13) designed and constructed as aforesaid.
Increase of rate of duty on bets.
18.—The duty on bets imposed by section 24 of the Finance Act, 1926 (No. 35 of 1926), shall (subject and without prejudice to the provisions of section 20 of the Finance Act, 1931 (No. 31, of 1931) ) be charged, levied, and paid on bets entered into on or after the 1st day of July, 1941, at the rate of seven and one-half per cent. of the amount of the bet in lieu of the rate of five per cent. mentioned in the said section 24.
Exemption from excise duty on mineral hydrocarbon light oil.
19.—(1) The duty of excise imposed by section 1 of the Finance (Miscellaneous Provisions) Act, 1935 (No. 7 of 1935), as amended by subsequent enactments, shall not be charged or levied on any mineral hydrocarbon light oil in respect of which it is shown, to the satisfaction of the Revenue Commissioners, that such oil is not of the character of petrol and is not a blend of petrol with another article or other articles and is intended for use in internal combustion engines as a substitute for petrol.
(2) This section shall have and be deemed to have had effect as on and from the 1st day of January, 1941.
Amendment of section 21 of the Finance Act, 1936.
20.—For the purposes of section 21 of the Finance Act, 1936 (No. 31 of 1936), an air service between an airport in the State and an airport in Spain, Portugal, or the continent of Africa shall be deemed to be and always to have been a transatlantic air service.
Repayment in certain cases of excise duty on mechanically propelled vehicles.
21.—(1) In this section—
the expression “the Minister” means the Minister for Local Government and Public Health;
the word “licence” means a licence taken out, either before or after the passing of this Act, under section 13 of the Finance Act, 1920, in respect of a mechanically propelled vehicle;
the expression “restricted period” means any period commencing on a date after the 31st day of December, 1940, (whether such period is wholly before, or partly before and partly after, or wholly after the passing of this Act) during which, in the opinion of the Minister, the use of mechanically propelled vehicles is restricted by reason of a general scarcity of petrol.
(2) Where the period in respect of which a licence is taken out is the same as or includes the whole or part of a restricted period, the Minister, if he so thinks proper and subject to such conditions (if any) as he may think fit to impose, may, with the consent (given either generally or in respect of any particular case) of the Minister for Finance, make a repayment of the whole or part of the duty paid upon such licence.
(3) Every repayment of the whole or part of the duty paid upon a licence taken out in respect of a period expiring not earlier than the 24th day of March, 1941, which was made by the Minister before the passing of this Act shall be and be deemed always to have been a proper repayment.
(4) Where, as a condition of obtaining a repayment under this section, a surrender is made of any licence, such licence shall cease to have effect upon such surrender.
(5) This section shall continue in force so long as the Emergency Powers Act, 1939 (No. 28 of 1939), continues in force and shall then expire.
Relief from excise duty in respect of trailer drawn by mechanically propelled vehicle where goods conveyed consist of turf.
22.—(1) Where—
(a) a mechanically propelled vehicle is a vehicle on which excise duty is payable under section 13 of the Finance Act, 1920, at a rate mentioned in paragraph 5 of the Third Schedule to the Finance Act, 1926 (No. 35 of 1926), and
(b) such vehicle is used for drawing a trailer, and
(c) while so used, the goods conveyed by such vehicle and trailer consist solely of turf,
the additional duty in respect of a vehicle used for drawing a trailer referred to in the said paragraph 5 shall not be charged or levied on such vehicle in respect of the use thereof for drawing such trailer.
(2) This section shall continue in force so long as the Emergency Powers Act, 1939 (No. 28 of 1939), continues in force and shall then expire.
Relief from excise duty in respect of trailer drawn by mechanically propelled vehicle where trailer used for conveying petrol substitute or apparatus for making petrol substitute.
23.—(1) Where—
(a) a mechanically propelled vehicle, designed for using petrol as its fuel, is a vehicle on which excise duty is payable under section 13 of the Finance Act, 1920, at a rate mentioned in paragraph 5 of the Third Schedule to the Finance Act, 1926 (No. 35 of 1926), and
(b) such vehicle is used for drawing a trailer, and
(c) such trailer, while being so drawn, is used solely for conveying, for the propulsion of such vehicle, a substitute for petrol or apparatus for making a substitute for petrol,
the additional duty in respect of a vehicle used for drawing a trailer referred to in the said paragraph 5 shall not be charged or levied on such vehicle in respect of the use thereof for drawing such trailer.
(2) This section shall continue in force so long as the Emergency Powers Act, 1939 (No. 28 of 1939), continues in force and shall then expire.
Relief from excise duty on mechanically propelled vehicle canteens.
24.—(1) The excise duty chargeable under section 13 of the Finance Act, 1920, as amended by section 20 of the Finance Act, 1926 (No. 35 of 1926), shall not be charged or levied on any mechanically propelled vehicle which is a mobile canteen so long as—
(a) this section is in force, and
(b) such canteen is not conducted for the purpose of obtaining profit for any person concerned in the operation thereof, and
(c) such canteen is operated solely for the conveyance, preparation and supply of food and other necessaries for or to persons for whom the obtaining of such food and necessaries has become impossible or difficult owing to circumstances referable to the war in which the United Kingdom of Great Britain and Northern Ireland is now engaged.
(2) This section shall continue in force so long as the Emergency Powers Act, 1939 (No. 28 of 1939), continues in force and shall then expire.
Repayment in certain cases of fees on licences on petrol pumps.
25.—(1) In this section—
the expression “the final date” means the date when the Emergency Powers Act, 1939 (No. 28 of 1939), ceases to be in force;
the expression “petrol pump” has the same meaning as it has in section 35 of the Local Government Act, 1925 (No. 5 of 1925);
the word “licence” means a licence under the said section 35;
the expression “appropriate authority” means the authority which issued a licence;
the expression “the terminating date” when used in relation to a petrol pump which has been taken over or sealed up in the manner specified in sub-section (2) of this section means the date when such petrol pump ceases to be so taken over or sealed up;
(2) Where, after the 31st day of March, 1941, and before the passing of this Act or after such passing and before the final date, a petrol pump in respect of which a licence is in force either—
(a) is taken over by the Minister for Defence under any order made before or after the passing of this Act under the Emergency Powers Act, 1939 (No. 28 of 1939), or
(b) is, on the application of the holder of such licence, sealed up by the appropriate authority in such manner as to prevent such pump being used for supplying motor spirit,
the holder of such licence may surrender it to the appropriate authority and shall thereupon be repaid such part of the fee paid on the grant of such licence as bears to the whole of such fee the same proportion as the unexpired part of the period of validity of such licence bears to the whole of that period.
(3) A licence surrendered under this section shall cease to have effect upon such surrender.
(4) Where a licence is surrendered under this section, the petrol pump to which it relates may be maintained without a licence until the terminating date or the final date (whichever first occurs).
(5) Where, after the 31st day of March, 1941, and before the passing of this Act, the period of validity of a licence expired and immediately before such expiry the petrol pump to which such licence related remained taken over or sealed in the manner specified in sub-section (2) of this section, it shall be deemed to have been lawful to maintain such pump without a licence from the time of such expiry until the passing of this Act or, where the terminating date occurred before the passing of this Act, the terminating date.
(6) Where by virtue of the immediately preceding sub-section of this section the maintenance of a petrol pump until the passing of this Act is deemed to have been lawful, such pump may be maintained after the passing of this Act without a licence until the terminating date or the final date (whichever first occurs).
(7) Where, after the passing of this Act, the period of validity of a licence expires and immediately before such expiry the petrol pump to which the licence related remained taken over or sealed in the manner specified in sub-section (2) of this section, such pump may be maintained without a licence until the terminating date or the final date (whichever first occurs).
Increase of penalty in case of failure to pay dog duty.
26.—Section 18 of the Finance Act, 1927 (No. 18 of 1927), is hereby repealed and in lieu thereof it is hereby enacted that any person guilty of an offence under section 37 of the Finance Act, 1925 (No. 28 of 1925), shall be liable on summary conviction thereof to an excise penalty of two pounds.
PART IV.
Death Duties.
Definitions in respect of this Part of this Act.
27.—In this Part of this Act—
the word “disposition” includes any trust, covenant, agreement, or arrangement, whether made by a single operation or by associated operations;
the word “annuity” includes any series of payments, whether inter-connected or not so connected and whether of the same or of varying amounts and whether payable at regular intervals or not so payable;
references to an annuity or other interest limited to cease on a death shall be construed as also referring to an annuity or other interest subject to a limitation (in whatsoever form) having the effect of providing in the alternative for the cesser of such annuity or interest on a death or on the occurence of some event or expiration of some period before such death;
the expression “associated operations” means operations (whether effected by the same person or by different persons and whether connected otherwise than as hereinafter mentioned or not so connected and whether contemporaneous or not contemporaneous) which are—
(a) operations affecting the same property, or
(b) operations one of which affects some property and the other or others of which affect property representing (directly or indirectly) that property or income arising from that property or accumulations of such income, or
(c) two operations of which one is effected with reference to the other or with a view to enabling such other to be effected or to facilitating the effecting of such other and any third operation having a like relation to either of the said two operations, and any fourth operation having a like relation to any of those three operations, and so on;
the word “payment” includes a transfer of property and also a set-off or release of an obligation;
references to the amount of a payment shall be construed as including references to the value of property transferred and to the value of an obligation set-off or released.
Alteration of rates of estate duty.
28.—In the case of persons dying after the 7th day of May, 1941, the scale set out in the Third Schedule to this Act shall be, and shall have effect as, the scale of rates of estate duty in lieu of the scale set out in the Second Schedule to the Finance Act, 1931 (No. 31 of 1931), as modified by section 8 of the Finance (No. 2) Act, 1939 (No. 33 of 1939).
Effect of increase of rates on certain sales and mortgages.
29.—(1) Where an interest in expectancy within the meaning of Part I of the Finance Act, 1894, in any property (other than property deemed, by virtue of section 26 of the Finance Act, 1931 (No. 31 of 1931), as amended by sections 29 and 30 of the Finance Act, 1934 (No. 31 of 1934), to pass on a death occurring before the 8th day of May, 1941) has, whether before or after the passing of this Act, been bona fide sold or mortgaged for full consideration in money or money's worth and the rates of estate duty having effect in the case of a person dying when the said interest falls into possession are higher than the rates of estate duty having effect in the case of a person dying on the date of the said sale or mortgage, the following provisions shall have effect, that is to say:—
(a) no other estate duty shall be payable on the said property by the purchaser or mortgagee when the said interest falls into possession than would have been payable by him if the rates of estate duty having effect in the case of a person dying on the date of the said sale or mortgage were the rates of estate duty having effect in the case of a person dying when the said interest falls into possession;
(b) in the case of any such mortgage as aforesaid, any higher estate duty payable by the mortgagor shall rank as a charge subsequent to the said mortgage.
(2) This section shall have effect only in respect of interests in expectancy which fell or shall fall into possession after the 7th day of May, 1941.
Disposition or determination of life interests etc.
30.—(1) Subject to the subsequent provisions of this section, where an interest in property limited to cease on a death has, after it has become an interest in possession, been disposed of or has determined (whether by surrender, assurance, divesting, forfeiture or any other means except the expiration of a fixed period at the expiration whereof such interest was limited to cease) either wholly or partly and either for valuable consideration or otherwise, whichever of the following provisions is applicable shall apply and have effect, that is to say:—
(a) if in the absence of such disposition or determination the whole of the said property would, by virtue of section 1 of the Finance Act, 1894, have passed on the said death on which it was limited to cease, then and in such case the whole of the said property shall be deemed by virtue of this section to be included in the property passing on the said death, or
(b) if in the absence of such disposition or determination the said property would, by virtue of paragraph (b) of sub-section (1) of section 2 of the Finance Act, 1894, have passed to a particular or limited extent on the said death on which it was limited to cease, then and in such case the said property shall be deemed by virtue of this section to be included to that particular or limited extent in the property passing on the said death.
(2) The foregoing sub-section of this section shall not apply or have effect if the disposition or determination mentioned in that sub-section was bona fide effected or suffered for public or charitable purposes one year or more before the death or was bona fide effected or suffered for any other purpose three years or more before the death and either—
(a) bona fide possession and enjoyment of the property in which the interest the subject of such disposition or determination subsisted was, immediately after such disposition or determination, assumed by the person who became entitled thereto by virtue of or upon such disposition or determination and was thenceforward retained by that person to the entire exclusion of the person previously entitled to the said interest and the exclusion of any benefit to him by contract or otherwise, or
(b) the said disposition or determination was only partial and the provisions of the next preceding paragraph of this sub-section are not fully complied with by reason only of the retention by the said person previously entitled to the said interest of some part of the property or some benefit by virtue of the instrument creating or conferring on him the said interest.
(3) Nothing contained in the next preceding sub-section of this section shall prejudice or affect any charge of estate duty arising otherwise than by virtue of sub-section (1) of this section.
(4) In the application of sub-section (1) of this section to a case in which an incumbrance on the property in which the interest mentioned in that sub-section subsisted has been created by associated operations which included a disposition of the said interest, the following provisions shall have effect, that is to say:—
(a) where such incumbrance was created for consideration in money or money's worth which was applied wholly or partly for purposes calculated to maintain or increase the value of the said property, references in the said sub-section (1) to the said property shall be construed as referring to that property with and subject to the said incumbrance to the extent to which the consideration therefor was so applied;
(b) save as provided by the foregoing paragraph, references in the said sub-section (1) to the said property shall be construed as referring to that property free from the said incumbrance.
(5) In sub-section (3) of section 59 of the Finance (1909-10) Act, 1910, the words “property taken under such a disposition or affected by such a surrender, assurance, divesting, or disposition as aforesaid” shall be construed as including property affected by any such disposition or determination as is mentioned in sub-section (1) of this section, and the said words shall have effect accordingly and the subsequent words “disposition, surrender, assurance, or divesting” in the said sub-section shall be construed as including any such disposition or determination as is mentioned in the said sub-section (1), and the words “this section” shall be construed as including this present, section.
(6) This section shall not operate in respect of any such surrender, assurance, divesting, or disposition as is mentioned in paragraph (c) of the proviso to section 14 of the Finance Act, 1914, so as to make any estate duty payable which would not have been payable but for that section.
(7) This section shall have effect only in relation to persons dying after the 7th day of May, 1941.
Purchases of annuities, etc., from relatives.
31.—(1) Where a person (in this sub-section referred to as the deceased) who dies after the 7th day of May, 1941, has made (whether before or after the passing of this Act) a disposition of property in favour of a relative, the creation or disposition in favour of the deceased of an annuity or other interest limited to cease on the death of the deceased or of any other person shall not be treated for the purposes of either section 3 of the Finance Act, 1894, or of sub-section (1) of section 7 of that Act as consideration for the said disposition so made by the deceased.
(2) Where a person (in this sub-section referred to as the deceased) who dies after the 7th day of May, 1941, has made (whether before or after the passing of this Act) a disposition of property in favour of a company to which this section applies, the creation or disposition in favour of the deceased of an annuity or other interest limited to cease on the death of the deceased or of any other person shall not be treated for the purposes of either section 3 of the Finance Act, 1894, or of sub-section (1) of section 7 of that Act as consideration for the said disposition so made by the deceased, unless it is shown to the satisfaction of the Revenue Commissioners that no relative of the deceased was, when the said disposition was so made or at any subsequent time during the life of the deceased, a member of either the said company or another company to which this section applies which is itself a member of the said company.
(3) Where, in a case to which one of the foregoing sub-sections of this section applies, there have been associated operations effected either with reference to the receiving by the person referred to in that sub-section as the deceased of any payment in respect of such annuity or other interest as is mentioned in the said sub-section or effected with a view to enabling the said person to receive or to facilitating the receipt by him of any such payment, the said sub-section shall have the same effect in relation to each of those associated operations as it is expressed to have in relation to the creation or disposition in favour of the said person of the said annuity or other interest.
(4) For the purposes of this section the following persons and no other person shall be relatives of another person, that is to say:—
(a) the wife or husband of that other person, and
(b) the father, mother, children (whether legitimate or illegitimate), uncles, and aunts of the said other person, and
(c) the issue (including illegitimate children) of any person who is, by virtue of either of the foregoing paragraphs of this sub-section, a relative of the said other person, and
(d) the wife or husband of a person who is, by virtue of either the foregoing paragraph (b) or the foregoing paragraph (c), a relative of the said other person.
(5) In this section the expression “company to which this section applies” means a body corporate (wherever incorporated) which, by its articles or otherwise, restricts the right to transfer its stock or shares, and limits the number of its members (exclusive of persons in its employment) to fifty, and prohibits any invitation to the public to subscribe for any of its stocks, shares, debentures, or debenture stock
(6) Where two or more persons hold stock or shares in a company jointly, they shall, for the purposes of the definition contained in the next preceding sub-section of this section, be deemed to be a single member of such company.
Gifts by way of creation of burdens or release of right.
32.—(1) The creation (whether before or after the passing of this Act) by a person or with his consent of a debt or other right enforceable against him personally or against property which he is or may become competent to dispose of, charge, or burden for his own benefit shall be deemed for the purposes of the enactments relating to estate duty (including this Part of this Act) to be a disposition made by that person, and in every such enactment the word “property” shall, in relation to any such disposition, be construed as including the debt or right so created.
(2) The extinguishment (whether before or after the passing of this Act) at the expense of a person of a debt or other right shall be deemed for the purposes of the enactments relating to estate duty (including this Part of this Act) to be a disposition made by that person in favour of the person for whose benefit the said debt or right is so extinguished, and in every such enactment the word “property” shall be construed as including the benefit conferred by the extinguishment of the said debt or right.
(3) The proviso to section 4 of the Finance Act, 1894 (which excepts from aggregation property in which the deceased never had an interest) shall not have effect in relation to property passing on the death of the deceased which consists of a debt, right, or benefit which is, by virtue of this section, to be included in the connotation of the word “property” in the enactments (including as hereinbefore mentioned) relating to estate duty.
(4) This section shall have effect only in relation to persons dying after the 7th day of May, 1941.
Construction of references to an interest limited to cease on a death.
33.—References in the enactments relating to estate duty to an interest limited to cease on a death shall be construed as also referring to an interest subject to a limitation (in whatsoever form) having the effect of providing in the alternative for the cesser of such interest on a death or on the occurrence of some event or expiration of some period before such death.
PART V.
Corporation Profits Tax.
Definitions in this Part of this Act.
34.—In this Part of this Act—
the expression “fixed rate”, when used in relation to a dividend, includes a rate varying with variations in the standard rate of income tax;
references to the preference stock or shares of a company shall be construed as referring to all the issued stock or share capital of the company which carries a right to dividends at a fixed rate payable in priority to all dividends on another part of the capital of the company, whether it does or does not carry a right to some further participation in the profits of the company;
references to the ordinary stock or shares of a company shall be construed as referring to all the issued capital of the company except the preference stock or shares of the company;
references to the debentures or debenture stock of a company shall be construed as referring only to debentures or debenture stock issued in consideration of the payment of money;
the expression “trade year” means a period of twelve months ending either on the date which is the relevant date for the company in relation to which the said expression is used or on a date which is twelve months or a multiple of twelve months prior to that date;
the expression “relevant date” in the next preceding definition means, in relation to any company, the date in the year ended on the 31st day of August, 1939, to which the accounts of such company were last made up or, if the accounts of such company were not made up to any date in the said year, such date in that year as the Revenue Commissioners shall determine to be the relevant date for such company.
Amendments of enactments relating to corporation profits tax.
35.—(1) Paragraphs (c), (d), and (e) of sub-section (1) of section 47 of the Finance Act, 1932 (No. 20 of 1932), shall not apply or have effect in respect of any accounting period ending on or after the 1st day of January, 1941, and in lieu thereof the following provisions shall (subject to the next following section) apply and have effect in respect of every accounting period so ending, that is to say:—
(a) sub-section (1) of section 52 of the Finance Act, 1920, shall be construed and have effect as if for the words “five per cent.” contained therein there were substituted the words “ten per cent.”;
(b) section 31 of the Finance Act, 1928 (No. 11 of 1928), shall be construed and have effect as if for the words “seven and one-half per cent.” contained therein there were substituted the words “twelve and one-half per cent.”;
(c) sub-section (2) of section 30 of the Finance Act, 1926 (No. 35 of 1926), shall not apply and in lieu thereof sub-section (2) of section 45 of the Finance Act, 1925 (No. 28 of 1925), shall apply and accordingly the proviso to sub-section (1) of section 52 of the Finance Act, 1920, shall be construed and have effect as if for the words “five hundred pounds” wherever those words occur in that paragraph there were substituted the words “two thousand five hundred pounds”.
(2) The following provisions shall apply and have effect in respect of every accounting period ending on or after the 1st day of January, 1941, that is to say:—
(a) paragraph (b) of the proviso to sub-section (1) of section 52 of the Finance Act, 1920, shall be construed and have effect as if for the words “ten per cent.” now contained therein there were substituted the words “fifteen per cent.”;
(b) sub-section (4) of section 56 of the Finance Act, 1920 (as adapted by or under subsequent enactments) shall be construed and have effect as if the words “six years after the end of the accounting period or part of an accounting period” were substituted for the words “three years after the end of the accounting period” now contained therein.
Provisions in respect of certain accounting periods.
36.—(1) Paragraph (g) of the proviso to sub-section (2) of section 53 of the Finance Act, 1920, shall not apply or have effect in relation to the ascertainment of profits in an accounting period ending on or after the 1st day of April, 1939.
(2) The following provisions shall apply and have effect in respect of every accounting period (in this sub-section referred to as the said accounting period) which began before and ended on or after the 1st day of January, 1941, that is to say:—
(a) the profits arising in the said accounting period shall be apportioned between the part (in this sub-section referred to as the said earlier part) of the said accounting period which was prior to the 1st day of January, 1941, and the part (in this sub-section referred to as the said later part) of the said accounting period which was subsequent to the 31st day of December, 1940, in proportion to the respective lengths of those parts;
(b) no tax shall be charged on so much of the said profits apportioned to the said earlier part of the said accounting period as bears to five thousand pounds the same proportion as the said earlier part of the said accounting period bears to twelve months;
(c) no tax shall be charged on so much of the said profits apportioned to the said later part of the said accounting period as bears to two thousand five hundred pounds the same proportion as the said later part of the said accounting period bears to twelve months;
(d) in the case of a company incorporated by or under the laws of the State and in the case of a foreign company which has satisfied the Revenue Commissioners that one of the conditions prescribed by sub-section (2) of section 31 of the Finance Act, 1928 (No. 11 of 1928) has been fulfilled in its case, so much of the said profits apportioned to the said earlier part of the said accounting period as remains chargeable shall be charged with tax at the rate of seven and one-half per cent and so much of the said profits apportioned to the said later part of the said accounting period as remains chargeable shall be charged with tax at the rate of ten per cent.;
(e) in the case of a foreign company which has not satisfied the Revenue Commissioners that one of the conditions prescribed by sub-section (2) of section 31 of the Finance Act, 1928 (No. 11 of 1928), has been fulfilled in its case, so much of the said profits apportioned to the said earlier part of the said accounting period as remains chargeable shall be charged with tax at the rate of ten per cent, and so much of the said profits apportioned to the said later part of the said accounting period as remains chargeable shall be charged with tax at the rate of twelve and one-half per cent.;
(f) the amount of tax payable in respect of the profits for the said accounting period of a company incorporated by or under the laws of the State shall in no case exceed the sum of the following amounts, that is to say:—
(i) the amount represented by ten per cent of the balance of the said profits apportioned to the said earlier part of the said accounting period remaining after allowing such proportion of the deductions specified in paragraph (b) of the proviso to sub-section (1) of section 52 of the Finance Act, 1920, as would be appropriate to the said earlier part of the said accounting period if such deductions were apportioned in the same manner as the said profits are required by this sub-section to be apportioned, and
(ii) the amount represented by fifteen per cent of the balance of the said profits apportioned to the said later part of the said accounting period remaining after allowing such proportion of the said deductions as would be appropriate to the said later part of the said accounting period if the said deductions were apportioned as aforesaid.
(3) In the next preceding sub-section of this section the word “tax” means corporation profits tax other than excess corporation profits tax.
(4) In ascertaining, for the purposes of a charge to corporation profits tax (other than excess corporation profits tax) the profits arising in an accounting period ending after the 31st day of December, 1940, in the case of a company the directors whereof have a controlling interest therein, no deduction in excess of an amount calculated at the rate of one thousand pounds per annum shall be allowed in respect of the remuneration of any director, other than a director who is required to devote substantially the whole of his time to the service of the company in a managerial or technical capacity and is not the beneficial owner of or able (directly or through the medium of other companies or by any other indirect means) to control more than five per cent. of the ordinary stock or shares of the company.
Excess corporation profits tax.
37.—(1) In addition to the corporation profits tax otherwise chargeable by law, there shall be charged, levied, and paid on the profits mentioned in the next following sub-section of this section corporation profits tax (referred to in this Part of this Act as excess corporation profits tax) at the rate of fifty per cent. of those profits.
(2) The profits on which excess corporation profits tax is made payable by the next preceding sub-section of this section are—
(a) so much of the profits (being profits to which Part V of the Finance Act, 1920, as amended by subsequent enactments, applies) which arise or have arisen in any accounting period beginning on or after the 1st day of January, 1941, as exceeds the standard profits as defined in this Part of this Act, and
(b) so much of the profits (being profits to which Part V of the Finance Act, 1920, as amended by subsequent enactments, applies) which have arisen in the part subsequent to the 31st day of December, 1940, of any accounting period which began before and ended on or after the 1st day of January, 1941, as exceeds the standard profits as defined as aforesaid.
(3) The following provisions shall apply and have effect in relation to excess corporation profits tax, that is to say:—
(a) the profits arising in an accounting period which began before and ended on or after the 1st day of January, 1941, shall be apportioned between the part of that accounting period which was prior to the 1st day of January, 1941, and the part thereof which was subsequent to the 31st day of December, 1940, in proportion to the respective lengths of those parts;
(b) the proviso to sub-section (1) of section 52 of the Finance Act, 1920, shall not apply or have effect.
(4) Excess corporation profits tax shall be a corporation profits tax and accordingly all enactments for the time being in force in relation to corporation profits tax shall (save as is otherwise expressly provided by this Part of this Act) apply and have effect in relation to excess corporation profits tax.
Definition of standard profits.
38.—(1) The standard profits of a company shall be computed in accordance with whichever of the following paragraphs is applicable to the company, that is to say:—
(a) if there have been, in respect of the company, three or more consecutive trade years the last of which ended in the year ended on the 31st day of August, 1939, the standard profits of the company shall be the amount of the company's profits for one (to be selected by the company or (in default of such selection) by the Revenue Commissioners) of the last three of the said trade years or the sum of two thousand five hundred pounds, whichever is the greater;
(b) if there have been, in respect of the company, two and only two consecutive trade years the later of which ended in the year ended on the 31st day of August, 1939, the standard profits of the company shall be the amount of the company's profits for one (to be selected by the company or (in default of such selection) by the Revenue Commissioners) of those two trade years or the sum of two thousand five hundred pounds, whichever is the greater;
(c) if there has been, in respect of the company, one and only one trade year and that trade year ended in the year ended on the 31st day of August, 1939, the standard profits of the company shall be the amount of the company's profits for that trade year or the sum of two thousand five hundred pounds, whichever is the greater;
(d) if one of the foregoing paragraphs of this sub-section is applicable to the company and, when excess corporation profits tax is being assessed on the company for a particular accounting period or part of an accounting period, it is found that the standard profits of the company as calculated in accordance with that paragraph is less than the substituted standard as defined in this Part of this Act applicable to the company in respect of the said particular accounting period or part of an accounting period, the standard profits of the company shall be taken for the purpose of that particular assessment to be the said substituted standard;
(e) if there has not been, in respect of the company, any trade year ending in the year ended on the 31st day of August, 1939, the standard profits of the company shall, for the purpose of the assessment of excess corporation profits tax on the company for any particular accounting period or part of an accounting period, be taken to be whichever of the following amounts is the greater that is to say:—
(i) the substituted standard as so defined as aforesaid applicable to the company for that particular accounting period or part of an accounting period, or
(ii) the sum of two thousand five hundred pounds or, where the said particular accounting period or part of an accounting period is less than twelve months, the sum which bears to two thousand five hundred pounds the same proportion as the said accounting period or part of an accounting period bears to twelve months.
(2) Where excess corporation profits tax is assessed on a company in respect of an accounting period or a part of an accounting period which is less than twelve months and the standard profits of the company are computed otherwise than under either of the two last paragraphs of the next preceding sub-section of this section, the standard profits of the company shall, for the purpose of such assessment, be taken to be the sum bearing the same proportion to the standard profits of such company as computed under the next preceding sub-section of this section (otherwise than as aforesaid) as the said accounting period or part of an accounting period bears to twelve months.
(3) In the computation of the standard profits of a company, the profits of such company which have to be brought into account for the purpose of such computation shall be determined on the same principles as those on which the profits of a company are determined for the purpose of a charge to corporation profits tax, and the enactments for the time being in force in relation to the determination of profits for the purpose of any such charge shall apply and have effect accordingly.
Definition of the substituted standard.
39.—(1) The substituted standard applicable to a company in respect of any particular accounting period or part of an accounting period shall be:—
(a) in the case of a company incorporated by or under the laws of the State, the standard payments of such company for dividends and interest (as defined in the next following sub-section of this section) in respect of the said accounting period or part of an accounting period, or
(b) in the case of a foreign company, an amount which bears to the standard payments of the company for dividends and interest (as defined as aforesaid) in respect of the said accounting period or part of an accounting period the same proportion as the amount of the turnover of the trade or business carried on by the company in the State during such accounting period or part of an accounting period bears to the total turnover of all the trade or business carried on wheresoever by the company during such accounting period or part of an accounting period.
(2) The standard payments of a company for dividends and interest in respect of any accounting period or part of an accounting period shall be taken for the purposes of this section to be the amount necessary to provide for the aggregate amount of the following payments in respect of that accounting period or part of an accounting period, that is to say:—
(a) the dividends on the paid-up preference stock or shares of the company at the fixed rate at which such dividends are payable, and
(b) dividends at the rate of six per cent. per annum on the paid-up ordinary stock or shares of the company, and
(c) interest on the debentures or debenture stock of the company (other than debentures or debenture stock issued by way of security for a bank overdraft) at the fixed rate at which such interest is payable.
Relief in respect of losses in certain cases.
40.—(1) In this section and the next following section the expression “interim period” means, in relation to any company, the period from the expiration of the last or only trade year of such company ending in the year ended on the 31st day of August, 1939, up to and including the 31st day of December, 1940.
(2) If there have been, in respect of a company, three or more consecutive trade years the last of which ended in the year ended on the 31st day of August, 1939, and the net result of the trade or business carried on by such company in the three last of such trade years has been a loss, then and in such case, for the purpose of the assessment of such company to excess corporation profits tax, such loss shall, to the extent to which it exceeds the profits of such company arising in the interim period, be carried forward and, so far as it will extend, be deducted from or set-off against profits of such company chargeable with the said tax.
(3) If there have been, in respect of a company, two and only two consecutive trade years the later of which ended in the year ended on the 31st day of August, 1939, and the net result of the trade or business carried on by such company in those two trade years has been a loss, then and in such case, for the purpose of the assessment of such company to excess corporation profits tax, such loss shall, to the extent to which it exceeds the profits of such company arising in the interim period, be carried forward and, so far as it will extend, be deducted from or set-off against profits of such company chargeable with the said tax.
(4) If there has been, in respect of a company, one and only one trade year and that trade year ended in the year ended on the 31st day of August, 1939, and the net result of the trade or business carried on by such company in that trade year has been a loss, then and in such case, for the purpose of the assessment of such company to excess corporation profits tax, such loss shall, to the extent to which it exceeds the profits of such company arising in the interim period, be carried forward and, so far as it will extend, be deducted from or set-off against profits of such company chargeable with the said tax.
(5) The following provisions shall apply and have effect in relation to the relief provided for in the foregoing sub-sections of this section, that is to say:—
(a) a company shall be entitled to the said relief only where the standard profits of the company are, in pursuance of this Part of this Act, taken for the purpose of assessment to excess corporation profits tax to be the relevant substituted standard or the sum of two thousand five hundred pounds, whichever is the greater;
(b) where a company is entitled to the said relief, the said relief shall be given so far as possible in the assessment of such company to excess corporation profits tax for the first accounting period or part of an accounting period in respect of which such company is chargeable with the said tax, and so far as such relief cannot be given in that assessment it shall be given in the assessment of such company to the said tax for the next accounting period, and so on until such relief has been fully given;
(c) for the purpose of ascertaining whether and to what extent a company is entitled to the said relief, the profits of such company arising in an accounting period part of which was before and part of which was on or on and after the 1st day of January, 1941, shall be apportioned in proportion to the respective lengths of those parts.
(6) For the purposes of this section,—
(a) the loss incurred by a company in a trade year ending on or before the 31st day of August, 1939, shall be computed in the like manner as profits are required by law to be computed for the purposes of a charge to corporation profits tax, and
(b) the profits of a company for the interim period shall be determined on the same principles as those on which the profits of a company are determined for the purposes of a charge to corporation profits tax, and the enactments for the time being in force in relation to the determination of profits and the determination of accounting periods for the purpose of any such charge shall apply and have effect accordingly.
Calculation of profits in certain cases.
41.—(1) Where—
(a) a company (other than a company to which the next following section applies) is assessed to excess corporation profits tax for any accounting period or part of an accounting period, and
(b) the standard profits of such company are, for the purpose of such assessment, computed otherwise than by reference to the substituted standard, and
(c) such company has, since the expiration of the trade year which ended in the year ended on the 31st day of August, 1939, issued stock or share capital or debentures or debenture stock (in this section referred to as the said new issue), and
(d) either the said new issue was made consequent on an invitation to the public to subscribe therefor or the Revenue Commissioners are satisfied that no part of such issue was paid for or satisfied by the utilisation, directly or indirectly, of assets which were in the hands of the company on the last day (in this paragraph referred to as the said day) of the trade year which ended in the year ended on the 31st day of August, 1939 (excluding from such assets a sum equal to the amount (if any) of dividends distributed and directors' remuneration paid within six months after the said day in respect of a period ending on or before the said day) or by the utilisation, directly or indirectly, of profits of the company made after the said day (excluding from such profits so much thereof as was applied in the payment of dividends or of directors' remuneration to an extent not exceeding in rate the average amount of the dividends distributed or directors' remuneration paid (as the case may be) not later than six months after the said day in respect of the three, two, or one years or year by reference to the profits in one of which the standard profits of the company are computed),
then and in every such case, for the purpose of ascertaining the profits on which the said tax is to be assessed as aforesaid, there shall be deducted from the profits on which the said tax would, but for this section, be so assessed an amount, if such company is incorporated by or under the laws of the State, equal to the standard payments (as defined in this section) in respect of the said new issue or, if such company is a foreign company, equal to the amount which bears to the standard payments (defined as aforesaid) in respect of the said new issue the same proportion as the amount of the turnover of the trade or business carried on by the company in the State during the said accounting period or part of an accounting period bears to the total turnover of all the trade or business carried on by such company wheresoever during that accounting period or part of an accounting period.
(2) Where, in the case of a company to which the foregoing sub-section of this section applies, the new issue was made during the interim period as defined in the next preceding section, the provisions of the said foregoing sub-section shall apply and have effect in relation to the profits of such company in the said interim period as if those profits were profits chargeable with excess corporation profits tax and the said interim period were an accounting period.
(3) In the foregoing sub-section of this section the expression “standard payments in respect of the said new issue” means the amount necessary to provide for the aggregate amount of the following payments in respect of the said accounting period or part of an accounting period, that is to say:—
(a) the dividends on such (if any) paid-up preference stock or shares as was included in the said new issue at the fixed rate at which such dividends are payable, and
(b) dividends at the rate of six per cent. per annum on such (if any) paid-up ordinary stock or shares as was included in the said new issue, and
(c) interest on such (if any) debentures or debenture stock (other than debentures or debenture stock issued to replace an equal amount of debentures or debenture stock issued before the expiration of the trade year which ended in the year ended on the 31st day of August, 1939), as were included in the said new issue at the fixed rate at which such interest is payable.
Provisions in respect of a company which succeeded to an unincorporated business.
42.—Where a company has succeeded to a trade or business which, immediately before such succession was carried on by an individual or by two or more individuals in partnership, and such company carries on a trade or business substantially the same as the trade or business so carried on by such individual or such individuals, and such company is a company the directors whereof have a controlling interest therein, and such company has not had three consecutive trade years the last of which ended in the year ended on the 31st day of August, 1939, then and in such case, if the said individual or all of the said individuals is or are a director or directors of such company, the following provisions shall have effect, that is to say:—
(a) the following profits may, on the application of the company, be treated as profits of the company for the purpose of computing the standard profits of the company, that is to say, the profits of any trade year or trade years which, if the said succession had not occurred and excess corporation profits tax had been chargeable on the profits of such individual or individuals from the said trade or business carried on by him or them, might have been brought into account for the purpose of ascertaining the standard profits of such individual or individuals;
(b) the amount of any profits of such individual or individuals which, under the foregoing paragraph of this section, are treated as profits of the company shall be determined on the same principles as those on which the profits of a company are required by law to be determined for the purpose of a charge to corporation profits tax and the enactments for the time being regulating the determination of the profits for the said purpose shall apply and have effect accordingly;
(c) in the ascertainment of the profits of the company for any accounting period or part of an accounting period for the purpose of a charge to excess corporation profits tax, no deduction shall be allowed in respect of sums paid by the company by way of remuneration to such individual or individuals.
Provisions in respect of deductions for the remuneration of directors.
43.—The following provisions shall apply and have effect in relation to the ascertainment, for the purpose of a charge to excess corporation profits tax, of the amount of the profits of a company the directors whereof have a controlling interest therein, that is to say:—
(a) in the case of a company the standard profits of which are computed otherwise than by reference to the substituted standard, no deduction shall be allowed in respect of remuneration paid to a director in excess of whichever of the following amounts is the greater, that is to say:—
(i) an amount calculated at the rate of one thousand pounds per annum, or
(ii) the amount of the remuneration paid by the company to such director in respect of the trade year by reference to the profits in which the standard profits of the company are computed or would be computed if the said profits of the company were not less than two thousand five hundred pounds;
(b) in the case of a company the standard profits of which are computed by reference to the substituted standard, no deduction shall be allowed in respect of remuneration paid to a director in excess of an amount calculated in accordance with whichever of the following provisions is applicable, that is to say:—
(i) if there have been, in respect of the company, three or more consecutive trade years the last of which ended in the year ended on the 31st day of August, 1939, the average amount of the remuneration paid to such director by the company in respect of the three last of the said trade years or an amount calculated at the rate of one thousand pounds per annum, whichever is the greater, or
(ii) if there have been, in respect of the company, two and only two consecutive trade years the later of which ended in the year ended on the 31st day of August, 1939, an amount equal to half the total remuneration paid to such director by the company in respect of those two trade years or an amount calculated at the rate of one thousand pounds per annum, whichever is the greater, or
(iii) if there has been, in respect of the company, one and only one trade year and that trade year ended in the year ended on the 31st day of August, 1939, the amount of the remuneration paid to such director by the company in respect of that trade year or an amount calculated at the rate of one thousand pounds per annum, whichever is the greater, or
(iv) if there has been, in respect of the company, no trade year ending in the year ended on the 31st day of August, 1939, an amount calculated at the rate of one thousand pounds per annum;
(c) in any case, no deduction shall be allowed in respect of remuneration paid to a director appointed after the end of the trade year which ended in the year ended on the 31st day of August, 1939,—
(i) if such director was so appointed to fill the place of another director, in excess of the maximum amount which would be allowed to be deducted under the foregoing provisions of this section in respect of the remuneration of such other director if he had continued in office, and for that purpose, where such other director was himself appointed during the three consecutive trade years the last of which ended in the year ended on the 31st day of August, 1939, to fill the place of a predecessor or successive predecessors, the remuneration paid to such predecessor or successive predecessors respectively shall be deemed to be remuneration of such former director, or
(ii) in any other case, in excess of an amount calculated at the rate of one thousand pounds per annum;
(d) in the application of the provisions of the foregoing paragraphs of this section to the assessment of excess corporation profits tax in respect of an accounting period or part of an accounting period which is less than twelve months, the maximum amount which may be allowed to be deducted under those provisions in respect of the remuneration of a director shall be reduced to a sum which bears to the maximum amount specified in whichever of those provisions is applicable the same proportion as the said accounting period or part of an accounting period bears to twelve months;
(e) in the case of a company which did not begin to carry on trade or business until on or after the 1st day of September, 1939, no deduction shall be allowed in respect of the remuneration of a director in excess of an amount calculated at the rate of one thousand pounds per annum;
(f) none of the foregoing provisions of this section shall apply or have effect in relation to the remuneration of a director who is required to devote substantially the whole of his time to the service of the company in a managerial or technical capacity and is not the beneficial owner of or able (directly or through the medium of other companies or by any other indirect means) to control more than five per cent. of the ordinary stock or shares of the company.
Continuance of certain exemptions.
44.—The exemptions from corporation profits tax given by section 33 of the Finance Act, 1929 (No. 32 of 1929), as amended by section 30 of the Finance Act, 1931 (No. 31 of 1931), and paragraph (b) of sub-section (1) of section 47 of the Finance Act, 1932 (No. 20 of 1932), and continued until the 31st day of December, 1940, by section 29 of the Finance Act, 1938 (No. 25 of 1938), shall be and are hereby continued until the 31st day of December, 1943.
Power to assess tax notwithstanding previous assessment.
45.—(1) Excess corporation profits tax payable under or by virtue of this Part of this Act in respect of profits arising in an accounting period or part of an accounting period may be assessed and recovered notwithstanding that corporation profits tax has already been assessed in respect of those profits.
(2) Any additional corporation profits tax (other than excess corporation profits tax) payable in respect of an accounting period or part of an accounting period by virtue of an alteration in the law made by this Part of this Act which applies to that accounting period or part of an accounting period may be assessed and recovered notwithstanding that corporation profits tax has already been assessed in respect of such accounting period or part of an accounting period.
Construction of this Part of this Act.
46.—This Part of this Act shall be read and construed together with Part V of the Finance Act, 1920, as amended or extended by subsequent enactments.
PART VI.
Stamp Duties.
Exemption from stamp duty of certain documents relating to legal tender or consolidated bank notes.
47.—The following documents shall be exempt from any stamp duty chargeable under the Stamp Act, 1891, or any Act amending that Act, that is to say:—
(a) a document requesting the Currency Commission to give a new legal tender note in exchange for a mutilated such note and undertaking, in the event of the missing portion of the said mutilated note being presented and paid, to pay to the Currency Commission the value of such note;
(b) a document requesting a Shareholding Bank within the meaning of the Currency Act, 1927 (No. 32 of 1927), to give a new consolidated bank note in exchange for a mutilated such note and undertaking in the event of the missing portion of the said mutilated note being presented and paid, to pay to the said Bank the value of such note.
Stamp duty on certain receipts, etc., under the Local Registration of Title (Ireland) Act, 1891.
48.—(1) Every request, receipt, and other document made on or after the 6th day of August, 1941, which is accepted, under section 42 of the Local Registration of Title (Ireland) Act, 1891, or rules made under that Act, by the registering authority as proof of the satisfaction of a charge or any part of a charge on land or of the release of any part of registered land from a registered charge shall be a release or discharge of a security within the meaning of the Stamp Act, 1891, and shall be chargeable with stamp duty accordingly.
(2) In this section the expressions “registering authority”, “registered land”, and “registered charge”, and the word “charge” have the same meanings as they respectively have in the Local Registration of Title (Ireland) Act, 1891.
PART VII.
Miscellaneous and General.
The foreign exchange account.
49.—(1) In this section—
the expression “the Minister” means the Minister for Finance;
the word “gold” means gold coin and gold bullion;
the expression “foreign exchange” means any currency other than Irish currency and any credit or balance not in Irish currency;
the word “security” includes shares, stock, bonds, debentures, and debenture stock and also deposit receipts in respect of the deposit of any shares, stock, bonds, debentures, or debenture stock;
the expression “foreign security” means a security which confers the right to receive a payment otherwise than in Irish currency.
(2) As soon as may be after the passing of this Act the Minister shall establish and (subject to the provisions of this section) thereafter maintain under his control an account (in this section referred to as the Account) to be known as the Foreign Exchange Account and to be used for the purposes specified in this section.
(3) All sums payable by the Minister from time to time for the purchase, under the Emergency Powers Act, 1939 (No. 28 of 1939), and orders made thereunder, of gold, foreign exchange, or foreign securities shall be paid out of the Account, and all gold, foreign exchange, and foreign securities so purchased shall be held by the Minister for the credit of the Account.
(4) The Minister may, as and when he thinks proper, sell or otherwise dispose of any gold, foreign exchange, or foreign security for the time being held for the credit of the Account.
(5) The net proceeds of every sale or disposal of any gold, foreign exchange, or foreign security under the next preceding sub-section of this section shall be paid into the Account and shall then be available for the making of further payments under this section from the Account.
(6) For the purpose of making under this section payments from the Account, the Minister may, as and when he thinks proper, make advances to the Account out of the Central Fund or the growing produce thereof, and for the purpose of making such advances the Minister may borrow money by the creation and issue of such securities bearing interest at such rates and subject to such conditions as to repayment, redemption, or otherwise as he may determine.
(7) The principal of and interest on all securities created and issued under the next preceding sub-section of this section shall be charged on and payable out of the Central Fund or the growing produce thereof, and the moneys borrowed by means of such securities shall be paid into the Exchequer.
(8) Moneys advanced to the Account out of the Central Fund or the growing produce thereof in pursuance of this section shall be repaid to the Exchequer out of the Account at such times and in such amounts as the Minister shall determine.
(9) The Minister shall wind-up the Account at such time, not later than six months after the Emergency Powers Act, 1939 (No. 28 of 1939), ceases to be in force, as he shall think proper, and the Minister shall, for the purpose of such winding-up, sell or otherwise dispose of all gold, foreign exchange, and foreign securities then held for the credit of the Account and shall apply the net proceeds of such sale or disposal and all (if any) other moneys then to the credit of the Account in repayment in accordance with this section of advances made to the Account from the Central Fund or the growing produce thereof and shall pay into or otherwise dispose of for the benefit of the Exchequer in such manner as he shall think proper any surplus of such proceeds and moneys not required for such repayment of the said advances.
(10) The Minister shall cause to be prepared and to be submitted to the Comptroller and Auditor-General accounts in respect of the Account for each financial year during which or any part of which the Account is maintained, and the Comptroller and Auditor-General shall examine all such accounts in such manner as he in his discretion thinks proper with a view to determining whether the operations on and the transactions in connection with the Account have or have not been conducted and effected in accordance with the foregoing provisions of this section, and the Comptroller and Auditor-General shall, after every such examination, report to Dáil Eireann whether in his opinion the operations and transactions coming within the purview of such examination have or have not been conducted and effected in accordance with the said foregoing provisions.
(11) As soon as may be after the Account has been wound-up, the Minister shall lay before each House of the Oireachtas a statement showing the total amount of the sums advanced to the Account out of the Central Fund or the growing produce thereof, the total amount paid into the Exchequer from the Account in repayment of those advances, and the amount (if any) paid into or disposed of for the benefit of the Exchequer from the Account otherwise than in repayment of the said advances.
Reduction of certain sums payable to the Irish Land Commission.
50.—The Minister for Finance may determine that the sum to be paid to the Irish Land Commission in any particular financial year (including the financial year beginning on the 1st day of April, 1941) under sub-section (1) of section 35 of the Purchase of Land (Ireland) Act, 1891, as amended by sub-section (3) of section 9 of the Land Law (Commission) Act, 1923 (No. 27 of 1923), shall be reduced by such amount as the said Minister shall specify in that behalf, and, whenever the said Minister so determines, the said sum payable as aforesaid in the financial year to which such determination relates shall be reduced accordingly.
Transfer of money from the Road Fund to the Exchequer.
51.—With a view to providing moneys to meet general charges which will fall upon the Central Fund, the sum of one 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, 1942, and in such manner as the Minister for Finance shall direct.
Repeals.
52.—The enactments specified in the Fourth Schedule to this Act are hereby repealed to the extent mentioned in the third column of the said Schedule and are so repealed as on and from the 8th day of May, 1941, save as is otherwise stated in the said third column.
Care and management of taxes and duties.
53.—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.
54.—(1) This Act may be cited as the Finance Act, 1941.
(2) Parts I and II of this Act shall be construed together with the Income Tax Acts, and Part III of this Act, so far as it relates to duties of customs, shall be construed together with the Customs Acts and, so far as it relates to duties of excise, shall be construed together with the statutes which relate to the duties of excise and the management of those duties.
(3) Parts I and II of this Act shall be deemed to come into force on and shall take effect as on and from the 6th day of April, 1941.
FIRST SCHEDULE.
Duties on Tobacco.
Part I.
Customs.
£ | s. | d. | |||||
Unmanufactured: | |||||||
If Stripped or Stemmed:— | |||||||
Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof | the lb. | 0 | 18 | 10½ | |||
Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof | ” | 1 | 0 | 11½ | |||
If Unstripped or Unstemmed:— | |||||||
Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof | ” | 0 | 18 | 10 | |||
Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof | ” | 1 | 0 | 11 | |||
Full | Preferential | ||||||
£ | s. | d. | £ | s. | d. | ||
Manufactured, viz.:— | |||||||
Cigars | the lb. | 1 | 10 | 0 | 1 | 5 | 0 |
Cigarettes | ” | 1 | 8 | 11 | 1 | 4 | 1⅙ |
Cavendish or Negrohead | ” | 1 | 7 | 7 | 1 | 5 | 11⅚ |
Cavendish or Negrohead Manufactured in Bond | ” | 1 | 3 | 11 | 0 | 19 | 11⅙ |
Other Manufactured Tobacco | ” | 1 | 3 | 11 | 0 | 19 | 11⅙ |
Snuff containing more than 13 lbs. of moisture in every 100 lbs. weight thereof | ” | 1 | 2 | 9 | 0 | 18 | 11½ |
Snuff not containing more than 13 lbs. of moisture in every 100 lbs. weight thereof | ” | 1 | 7 | 7 | 1 | 2 | 11⅚ |
Part II.
Excise.
Unmanufactured, viz.:— | £ | s. | d. | |
Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof | the lb | 0 | 17 | 9 |
Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof | ” | 0 | 19 | 8 |
Manufactured, viz.:— | ||||
Cavendish or Negrohead Manufactured in Bond | ” | 1 | 3 | 0 |
SECOND SCHEDULE.
Duties on Matches.
Part I.
Customs.
£ | s. | d. | |
(a) On all wooden matches in boxes or other containers:— | |||
Containing not more than 10 matches. Per 1,000 containers | 0 | 13 | 0 |
Containing more than 10 but not more than 20 matches. Per 1,000 containers | 1 | 6 | 0 |
Containing more than 20 but not more than 50 matches. Per gross (144) containers | 0 | 9 | 5 |
Containing more than 50 but not more than 75 matches. Per gross (144) containers | 0 | 14 | 1 |
For every additional 25 or part of 25 matches over 75. Per gross (144) containers | 0 | 3 | 3 |
(b) On all other matches in boxes or other containers:— | |||
Containing not more than 20 matches. Per 1,000 containers | 2 | 12 | 0 |
Containing more than 20 but not more than 50 matches. Per gross (144) containers | 0 | 18 | 10 |
Containing more than 50 but not more than 75 matches. Per gross (144) containers | 1 | 8 | 2 |
For every additional 25 or part of 25 matches over 75. Per gross (144) containers | 0 | 6 | 6 |
Part II.
Excise.
£ | s. | d. | |
Boxes or other containers:— | |||
Containing not more than 10 matches. Per 1,000 containers | 0 | 11 | 4 |
Containing more than 10 but not more than 20 matches. Per 1,000 containers | 1 | 2 | 8 |
Containing more than 20 but not more than 50 matches. Per gross (144) containers | 0 | 8 | 4 |
Containing more than 50 but not more than 75 matches. Per gross (144) containers | 0 | 12 | 6 |
For every additional 25 or part of 25 matches over 75. Per gross (144) containers | 0 | 2 | 10 |
and so in proportion for any less quantity of containers. |
THIRD SCHEDULE.
Scale of Rates of Estate Duty.
Principal Value of the Estate | Rate per cent. of Duty | ||||
£ | £ | ||||
Exceeding | 100 | and not exceeding | 500 | 1 | |
” | 500 | ” ” | 1,000 | 2 | |
” | 1,000 | ” ” | 5,000 | 3 | |
” | 5,000 | ” ” | 10,000 | 4 | |
” | 10,000 | ” ” | 12,500 | 6 | |
” | 12,500 | ” ” | 15,000 | 7.2 | |
” | 15,000 | ” ” | 18,000 | 8.4 | |
” | 18,000 | ” ” | 21,000 | 9.6 | |
” | 21,000 | ” ” | 25,000 | 10.8 | |
” | 25,000 | ” ” | 30,000 | 12 | |
” | 30,000 | ” ” | 35,000 | 13.2 | |
” | 35,000 | ” ” | 40,000 | 14.4 | |
” | 40,000 | ” ” | 45,000 | 15.6 | |
” | 45,000 | ” ” | 50,000 | 16.8 | |
” | 50,000 | ” ” | 55,000 | 19.5 | |
” | 55,000 | ” ” | 65,000 | 20.8 | |
” | 65,000 | ” ” | 75,000 | 22.1 | |
” | 75,000 | ” ” | 85,000 | 23.4 | |
” | 85,000 | ” ” | 100,000 | 24.7 | |
” | 100,000 | ” ” | 120,000 | 26 | |
” | 120,000 | ” ” | 150,000 | 28.6 | |
” | 150,000 | ” ” | 200,000 | 31.2 | |
” | 200,000 | ” ” | 250,000 | 33.8 | |
” | 250,000 | ” ” | 300,000 | 36.4 | |
” | 300,000 | ” ” | 400,000 | 39 | |
” | 400,000 | 41.6 | |||
FOURTH SCHEDULE.
Enactments Repealed.
Session and Chapter or Number and Year | Short title | Extent of repeal |
63 Vic., c. 7. | The Finance Act, 1900. | Section 11, save as regards persons dying on or before the 7th day of May, 1941. |
No. 11 of 1928. | The Finance Act, 1928. | So much of sub-section (1) of section 13 as relates to motor tractors or to component parts or accessories of motor tractors. |
No. 31 of 1931. | The Finance Act, 1931. | Section 26, save as regards persons dying on or before the 7th day of May, 1941. |
No. 15 of 1933. | The Finance Act, 1933. | Section 15, as from the passing of this Act. |
No. 31 of 1934. | The Finance Act, 1934. | Paragraph (b) of sub-section (7) of section 12, and so much of paragraph (c) of the said sub-section (7) as relates to component parts or accessories of any such tractor as is mentioned in the said paragraph (b); paragraph (b) of sub-section (5) of section 13, and so much of paragraph (c) of the said sub-section (5) as relates to component parts or accessories of any such tractor as is mentioned in the said paragraph (b); sections 29 and 30, save as regards persons dying on or before the 7th day of May, 1941. |
No. 28 of 1935. | The Finance Act, 1935. | Section 32, save as regards persons dying on or before the 7th day of May, 1941. |