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Number 14 of 1980
FINANCE ACT, 1980
ARRANGEMENT OF SECTIONS
Income Tax, Sur-Tax, Resource Tax, Corporation Tax and Capital Gains Tax
Income Tax
Taxation of Married Persons
Prohibition on certain repayments of tax for 1979-80 and earlier years. | |
Assessments for 1979-80 and earlier years made after passing of Act. |
Taxation of Farming Profits
Resource Tax
Application of income tax provisions to resource tax and power to combine returns, etc.. | |
Corporation Tax
Amendment of Chapter IV (manufacturing companies) of Part I of Finance Act, 1977. |
Corporation Tax: Relief in Relation to Certain Income of Manufacturing Companies
Income Tax and Corporation Tax
Anti-evasion
Amendment of section 34 (inspection of documents and records) of Finance Act, 1976. |
Capital Gains Tax
Amendment of provisions relating to married persons in Capital Gains Tax Act, 1975. | |
Deletion of references to sterling in Capital Gains Tax Act, 1975. |
Customs and Excise
Value-Added Tax
Capital Acquisitions Tax
Amendment of section 19 of Capital Acquisitions Tax Act, 1976. | |
Amendment of section 35 of Capital Acquisitions Tax Act, 1976. |
Stamp Duties
Miscellaneous
Increase of excise duties on licences for mechanically propelled vehicles. | |
Amendment of Enactments
Amendments Consequential on Changes in Personal Reliefs
Provisions in respect of Certain Retirement Benefits, etc.
Amendments Consequential on Provisions Relating to the Taxation of Married Persons
Rates of Excise Duty on Spirits
Rates of Excise Duty on Tobacco Products
Rates of Excise Duty on Wine
Rates of Excise Duty on Made Wine
Rates of Excise Duty on Cider and Perry
Rates of Excise Duty on Televisions
Rates of Excise Duty on Certain Licences
Intoxicating Liquor Licences
Firearm Certificates
Gaming Licences
Other Licences
Enactments Repealed
Number 14 of 1980
FINANCE ACT, 1980
PART I
Income Tax, Sur-Tax, Resource Tax, Corporation Tax and Capital Gains Tax
Chapter I
Income Tax
Exemption from income tax.
1.—(1) Where, for the year 1980-81 or any subsequent year of assessment—
(a) an individual makes a claim for the purpose, makes a return in the prescribed form of his total income for that year and proves that it does not exceed the specified amount, he shall be entitled to exemption from income tax, or
(b) an individual makes a claim for the purpose, makes a return in the prescribed form of his total income for that year and proves that it does not exceed £5,000, he shall be entitled to have the amount of income tax payable in respect of his total income for that year, if that amount would, but for the provisions of this subsection, exceed a sum equal to 60 per cent. of the amount by which his total income exceeds the specified amount, reduced to that sum.
(2) In this section “the specified amount” means—
(a) in a case where the individual would, apart from this section, be entitled to a deduction specified in section 138 (a) of the Income Tax Act, 1967, £3,400, and
(b) in any other case, £1,700.
Age exemption.
2.—(1) This section applies, for the year 1980-81 or any subsequent year of assessment, to an individual who makes a claim for the purpose, makes a return in the prescribed form of his total income for that year and proves that, at some time during the year of assessment, either he or, in a case where the individual would, apart from this section, be entitled to a deduction specified in section 138 (a) of the Income Tax Act, 1967, his spouse, was of the age of sixty-five years or upwards.
(2) Where an individual to whom this section applies proves that his total income for a year of assessment for which this section applies does not exceed the specified amount, he shall be entitled to exemption from income tax for that year.
(3) Where an individual to whom this section applies proves that his total income for a year of assessment for which this section applies does not exceed £10,000, he shall be entitled to have the amount of income tax payable in respect of his total income for that year, if that amount would, but for the provisions of this subsection, exceed a sum equal to 60 per cent. of the amount by which his total income exceeds the specified amount, reduced to that sum.
(4) All such provisions of the Income Tax Acts as apply in relation to the deductions specified in sections 138 to 143 of the Income Tax Act, 1967, shall apply in relation to exemption from or any reduction of tax under this section or under section 1.
(5) Section 7 of the Finance Act, 1977, shall not apply or have effect in relation to the year 1980-81 or any subsequent year of assessment.
(6) In this section “the specified amount” means—
(a) in a case where the individual would, apart from this section, be entitled to a deduction specified in paragraph (a) of the said section 138, £4,000:
Provided that, if at any time during the year of assessment either the individual or his spouse was of the age of seventy-five years or upwards, “the specified amount” means £5,000;
(b) in any other case, £2,000:
Provided that, if at any time during the year of assessment the individual was of the age of seventy-five years or upwards, “the specified amount” means £2,500.
(7) In this section and in section 1 “total income” has the same meaning as in section 1 of the Income Tax Act, 1967, but includes income arising outside the State which is not chargeable to tax.
Amendment of Part VI (differentiation and graduation of tax by means of reliefs) of Income Tax Act, 1967.
3.—As respects the year 1980-81 and subsequent years of assessment, Part VI of the Income Tax Act, 1967, is hereby amended by the substitution for sections 138 and 138A of the following sections:
Personal allowances.
“138.—The deductions specified in this section for the purpose of ascertaining the taxable income (within the meaning of section 137) of an individual for a year of assessment are—
(a) in a case in which the claimant is a husband—
(i) who is assessed to tax for the year of assessment in accordance with the provisions of section 194, or
(ii) who proves that his wife is not living with him but that she is wholly or mainly maintained by him for the year of assessment and that he is not entitled, in computing his income for tax purposes for that year, to make any deduction in respect of the sums paid by him for the maintenance of his wife,
a deduction of £2,230:
Provided that, where, but for this proviso, the husband would be entitled to a deduction of £2,230 under the foregoing provision he shall, if he proves that his marriage took place in that year of assessment, be entitled to a deduction of £2,345 in lieu of the deduction of £2,230,
(b) in a case in which the claimant in the year of assessment—
(i) is a widowed person, a deduction of £1,185, or
(ii) is a widow whose husband has died in that year of assessment, a deduction of £2,230, and
(c) in any other case, a deduction of £1,115.
Additional allowance for widows and others in respect of children.
138A.—If for any year of assessment the claimant proves that—
(a) he is a person who is not entitled to a deduction mentioned in paragraph (a) or paragraph (b) (ii) of section 138, and
(b) he is entitled, for that year of assessment, to a deduction under section 141 in respect of a child resident with him,
he shall be entitled to a deduction of £500:
Provided that this section shall not apply for any year of assessment in the case of a husband or a wife where the wife is living with her husband.
Employee allowance.
138B.—(1) If, for any year of assessment, the claimant proves that his total income for the year consists of or includes emoluments (including in the case where the claimant is a husband who is assessed to tax in accordance with the provisions of section 194, any emoluments of his wife which are deemed to be income of his by that section for the purposes referred to in that section)—
(a) a deduction of £400 shall be made from so much, if any, of the emoluments (but not including, in the case where the claimant is a husband assessed as aforesaid the emoluments, if any, of his wife) as arise to the claimant, and
(b) in the case where the claimant is a husband assessed as aforesaid, a deduction of £400 shall be made from so much, if any, of the emoluments as arise to his wife.
(2) In this section—
“emoluments” means emoluments to which Chapter IV of Part V applies, or is applied, save that it does not include—
(a) emoluments paid, directly or indirectly, by a body corporate (or by any person who would be regarded as connected with the body corporate for the purposes of Part IV of the Finance (Miscellaneous Provisions) Act, 1968) to a proprietary director of the body corporate or to the spouse or child of such a proprietary director, and
(b) emoluments paid, directly or indirectly, by an individual (or by a partnership in which the individual is a partner) to the spouse or child of the individual;
“proprietary director” has the meaning assigned to it by section 226 of the Income Tax Act, 1967.”.
Personal reliefs.
4.—(1) Where a deduction falls to be made from the total income of an individual for the year 1980-81 or any subsequent year of assessment in respect of relief to which the individual is entitled under a provision mentioned in column (1) of the Table to this subsection and the amount of the deduction would, but for this section, be an amount specified in column (2) of the said Table, the amount of the deduction shall, in lieu of being the amount specified in the said column (2), be the amount specified in column (3) of the said Table opposite the mention of the amount in the said column (2).
TABLE
Statutory provision | Amount to be deducted from total income for 1979-80 | Amount to be deducted from total income for 1980-81 and subsequent years |
(1) | (2) | (3) |
£ | £ | |
(additional allowance for widows and others in respect of children) | 250 | 500 |
section 141 | ||
(child) | 218 | 195 |
(incapacitated child) | 320 | 390 |
(housekeeper taking care of incapacitated person) | 165 | 330 |
(blind person) | 165 | 330 |
(both spouses blind) | 330 | 660 |
(2) Section 6 of the Finance Act, 1974, and section 3 of the Finance Act, 1979, shall have effect subject to the provisions of this section.
(3) Part I of the First Schedule shall have effect for the purpose of supplementing subsection (1).
Amendment of provisions relating to relief for blind persons.
5.—Section 11 of the Finance Act, 1971, is hereby amended—
(a) by the substitution of the following subsection for subsections (2) and (3):
“(2) Subject to the provisions of this section, an individual who, in the manner prescribed by the Income Tax Acts, makes a claim in that behalf, makes a return in the prescribed form of his total income and proves that—
(a) he was for the whole or any part of the year of assessment a blind person, or
(b) he is assessed to tax for the year in accordance with the provisions of section 194 of the Income Tax Act, 1967, and that his wife was for the whole or any part of the year a blind person, shall, in computing the amount of his taxable income for the year of assessment, be entitled to have a deduction of £330 made from his total income:
Provided that in a case where paragraph (b) applies and the claimant proves in addition that he was for the whole or any part of the year a blind person, he shall be entitled to a deduction of £660 in lieu of the said deduction of £330.”,
and
(b) by the deletion of subsections (6) and (8).
Relief in respect of life assurance premiums and certain other payments.
6.—(1) Section 143 of the Income Tax Act, 1967, is hereby amended:
(a) by the substitution in paragraph (b) of subsection (2) of “spouse” for “wife”,
(b) by the insertion in subsection (6) of “, in a case in which the husband is assessed to tax in accordance with the provisions of section 194,” after “the same deduction shall”,
and the said paragraph (b) and the said subsection (6), as so amended, are set out in the Table to this subsection.
TABLE
(b) the insurance, or, as the case may be, the deferred annuity, is on the life of the claimant or on the life of his spouse; and
(6) Where a premium is paid by a wife out of her separate income in respect of an insurance on her own life or the life of her husband or a contract for any deferred annuity on her own life or the life of her husband, the same deduction shall, in a case in which the husband is assessed to tax in accordance with the provisions of section 194, be made as if the premium were a premium paid by her husband for an insurance on his own life or for a contract for a deferred annuity on his own life, and this section shall apply accordingly.
(2) Section 152 (1) of the Income Tax Act, 1967, is hereby amended by the addition thereto of the following proviso:
“Provided also that in a case where the claimant is a husband who is assessed to tax in accordance with the provisions of section 194, this subsection shall have effect as if ‘£2,000’ were substituted for ‘£1,000’.”.
Amendment of provisions relating to relief in respect of interest.
7.—(1) Section 496 of the Income Tax Act, 1967, is hereby amended—
(a) by the insertion of the following subsection after subsection (2):
“(2A) In relation to any interest paid in respect of any period beginning on or after the 6th day of April, 1980, notwithstanding the provisions of subsection (1), no repayment of tax shall be made under this section for any year of assessment—
(a) in the case of a husband, who is assessed to tax for the year of assessment in accordance with the provisions of section 194, on the excess of the interest over £4,800,
(b) in the case of a widowed person, on the excess of the interest over £3,500, or
(c) in any other case, on the excess of the interest over £2,400.”;
(b) by the insertion after subsection (3) of the following subsection:
“(3A) Where, in relation to interest paid in respect of any period beginning on or after the 6th day of April, 1980, relief is claimed by a person by virtue of more than one of the following provisions, that is to say, this section, section 76 (1) (c) and paragraph 1 (2) of Part III of Schedule 6, relief shall not be given to such person in respect of the part (if any) of the aggregate amount of interest paid by him that exceeds the appropriate amount specified in subsection (2A) in relation to the year of assessment 1980-81 and subsequent years of assessment.”:
and
(c) in subsection (4), by the substitution for “subsection (2)” of “subsections (2) and (2A)”.
(2) In relation to annual interest in respect of any period beginning on or after the 6th day of April, 1980, neither section 76 (1) (c) of the Income Tax Act, 1967, nor paragraph 1 (2) of Part III of Schedule 6 to that Act shall apply for any year of assessment—
(a) in the case of a husband assessed to tax for that year of assessment in accordance with the provisions of section 194 of the Income Tax Act, 1967, to the excess of the interest over the amount specified in paragraph (a) of section 496 (2A) of that Act,
(b) in the case of a widowed person, to the excess of the interest over the amount specified in paragraph (b) of the said section 496 (2A), or
(c) in any other case, to the excess of the interest over the amount specified in paragraph (c) of the said section 496 (2A).
(3) (a) Section 38 of the Finance Act, 1974, is hereby amended—
(i) by the substitution for subsection (1) of the following subsection:
“(1) In relation to connected persons, the reference in section 496 of the Income Tax Act, 1967, and sections 44 and 52 to any sum shall, in the case of each such person, be taken to be a reference to the proportion of that sum which the interest paid by that person bears to the aggregate of the interest paid by all the connected persons.”
and
(ii) by the substitution in subsection (2) for “1968” of the following:
“1968:
Provided that in a case where a husband and wife are assessed to income tax for a year of assessment in accordance with the provisions of section 193 of the Income Tax Act, 1967, they shall not, for that year of assessment, be connected persons for the purposes of this subsection.”.
(b) Section 9 of the Finance Act, 1979, shall have effect for the year 1980-81 and subsequent years of assessment as if paragraph (b) in the Table were deleted.
(4) Section 10 of the Finance Act, 1979, is hereby amended, as respects the year 1980-81 and subsequent years of assessment, by the substitution in subsection (2) of the following definition for the definition of “A”:
“A is—
(i) in the case of a husband who is assessed to tax in accordance with the provisions of section 194 of the Income Tax, 1967, £4,800,
(ii) in the case of a widowed person, £3,500, or
(iii) in any other case, £2,400.”.
Charge of income tax for 1980-81 and subsequent years.
8.—Where a person who is charged to income tax for the year 1980-81 or any subsequent year of assessment is an individual (other than an individual acting in a fiduciary or representative capacity), he shall, notwithstanding anything in the Income Tax Acts but subject to section 5 (3) of the Finance Act, 1974, be charged to tax on his taxable income—
(a) in a case in which he is assessed to tax otherwise than in accordance with the provisions of section 194 of the Income Tax Act, 1967, at the rates specified in Part I of the Table to this section, or
(b) in a case in which he is assessed to tax in accordance with the provisions of the said section 194, at the rates specified in Part II of the said Table,
and
(i) each of the first two rates in each part of that Table, and
(ii) the other rates in each Part of that Table shall be known, respectively, by the description specified in column (3), in each Part of the Table opposite the mention of the rate or rates, as the case may be, in column (2) of that Part.
TABLE
PART I
Part of taxable income | Rate of tax | Description of rate | |
(1) | (2) | (3) | |
The first £1,000 | 25 per cent. | the reduced rate | |
The next £4,000 | 35 per cent. | the standard rate | |
The next £2,000 | 45 per cent. | } | the higher rates |
The next £2,000 | 55 per cent. | ||
The remainder | 60 per cent. | ||
PART II
Part of taxable income | Rate of tax | Description of rate | |
(1) | (2) | (3) | |
The first £2,000 | 25 per cent. | the reduced rate | |
The next £8,000 | 35 per cent. | the standard rate | |
The next £4,000 | 45 per cent. | } | the higher rates |
The next £4,000 | 55 per cent. | ||
The remainder | 60 per cent. | ||
Amendment of section 3 (“Income Tax Acts”) of Income Tax Act, 1967.
9.—Section 3 of the Income Tax Act, 1967, is hereby amended by the substitution for “In any enactment” of “In this Act and in any enactment” and the said section, as so amended, is set out in the Table to this section.
TABLE
3. In this Act and in any enactment passed after this Act “the Income Tax Acts” shall mean this Act and every other enactment relating to income tax.
Amendment of section 115 (exemptions and reliefs in respect of tax on certain payments on retirement or removal from office or employment) of Income Tax Act, 1967.
10.—(1) Section 115 of the Income Tax Act, 1967, is hereby amended—
(a) by the substitution for subsection (2) of the following subsection:
“(2) Tax shall not be charged by virtue of section 114 in respect of a payment in respect of an office or employment in which the holder's service included foreign service where the foreign service comprised—
(a) in any case, three-quarters of the whole period of service down to the relevant date, or
(b) where the period of service down to the relevant date exceeded ten years, the whole of the last ten years, or
(c) where the period of service down to the relevant date exceeded twenty years, one-half of that period, including any ten of the last twenty years.”,
(b) by the substitution in subsection (3) of “£6,000” for “£3,000” in both places where it occurs,
(c) by the deletion in subsection (7) of “, ‘payment of compensation for loss of office’”,
and the said subsections (3) and (7), as so amended, are set out in the Table to this section.
(2) The Schedule set out in Part II of the First Schedule shall be substituted for Schedule 3 to the Income Tax Act, 1967.
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(3) Tax shall not be charged by virtue of section 114 in respect of a payment of an amount not exceeding £6,000, and in the case of a payment which exceeds that amount shall be charged only in respect of the excess:
Provided that where two or more payments in respect of which tax is chargeable by virtue of that section, or would be so chargeable apart from the foregoing provisions of this subsection, are made to or in respect of the same person in respect of the same office or employment, or in respect of different offices or employments held under the same employer or under associated employers, this subsection shall apply as if those payments were a single payment of an amount equal to that aggregate amount; and the amount of any one payment chargeable to tax shall be ascertained as follows, that is to say—
(a) where the payments are treated as income of different years of assessment, the said sum of £6,000 shall be deducted from a payment treated as income of an earlier year before any payment treated as income of a later year; and
(b) subject as aforesaid, the said sum shall be deducted rateably from the payments according to their respective amounts.
(7) In this section “the relevant date” and “foreign service” have the same meaning as in Schedule 3, and references to an employer or to a person controlling or controlled by an employer include references to his successors.
Amendment of section 336 (trade unions) of Income Tax Act, 1967.
11.—Section 336 of the Income Tax Act, 1967, is hereby amended, as respects the year 1980-81 and subsequent years of assessment, by the substitution of “£2,000” for “£600” and of “£750” for “£450” (inserted by the Finance Act, 1973), and the said section (apart from the second paragraph), as so amended, is set out in the Table to this section.
TABLE
336. A registered trade union which is precluded, by statute or by its rules, from assuring to any person a sum exceeding £2,000 by way of gross sum, or £750 a year by way of annuity, shall be entitled to exemption from tax under Schedules C, D and F in respect of its interest and dividends which are applicable and applied solely for the purpose of provident benefits.
Amendment of section 340 (military and other pensions, gratuities and allowances) of Income Tax Act, 1967.
12.—Section 340 (2) of the Income Tax Act, 1967, is hereby amended by the insertion after paragraph (f) of the following paragraph:
“(ff) a pension or allowance payable under any of the following Acts:
Army Pensions Act, 1971, as extended by section 11 of the Army Pensions Act, 1973.”.
Amendment of section 344 (exemption of interest on certain deposits) of Income Tax Act, 1967.
13.—As respects the year 1980-81 and subsequent years of assessment, section 344 of the Income Tax Act, 1967, is hereby amended by the substitution for subsections (1) and (2) of the following subsections:
“(1) Where the total income of an individual for the year of assessment includes, or would but for this section include, any sums (in this section referred to as ‘the said sums’) paid or credited in respect of interest on—
(a) deposits with a trustee savings bank or with the Post Office Savings Bank, or
(b) deposits with any of the commercial banks,
the said sums shall be disregarded for all the purposes of the Income Tax Acts if or in so far as the said sums do not exceed—
(i) in the case of sums representing interest on deposits mentioned in paragraph (a), £150, or
(ii) in the case of sums representing interest on deposits mentioned in paragraph (b), £70:
Provided that the total sums to be so disregarded shall not exceed £150:
Provided also that the provisions of this Act as regards the making by the individual of a return of his total income shall apply as if this section had not been enacted.
(2) For the purposes of subsection (1) the question whether or how far the said sums exceed £150 or £70, as the case may be, shall, where by virtue of section 194, a woman's income is deemed to be her husband's, be determined separately as regards the part of his income which is his by virtue of that section and the part which is his apart from that section.”.
Amendment of section 477 (time for payment of tax) of Income Tax Act, 1967, and section 20 (interest on income tax and sur-tax in cases of fraud or neglect) of Finance Act, 1971.
14.—(1) Section 477 of the Income Tax Act, 1967, is hereby amended, as respects the year 1980-81 and subsequent years of assessment, by the substitution, for subsections (1), (2), (2A) and (2B), of the following subsections:
“(1) Subject to the provisions of this section, tax contained in an assessment for any year of assessment shall be payable on or before the 1st day of October in that year, except that tax included in an assessment for any year of assessment which is made on or after the 1st day of October in that year shall be deemed to be due and payable on the day next after the day on which the assessment is made.
(2) (a) This subsection applies, as respects assessments for the year 1980-81, to tax appropriate to the profits or gains from farming within the meaning of Chapter II of the Finance Act, 1974, contained in any such assessment made on an individual other than an individual to whom section 16 of the said Act applies.
(b) Tax to which this subsection applies shall, instead of being payable on or before the 1st day of October, 1980, or on such other date as is specified in subsection (1), be payable in two equal instalments, the first instalment on or before the 1st day of October, 1980, or on such other date as aforesaid and the second instalment on or before the 1st day of January, 1981, and the provisions of this Act as to the recovery of tax shall apply to each instalment of the tax in the same manner as they apply to the whole amount of the tax:
Provided that where the assessment is not made until after the said 1st day of January, 1981, this subsection shall not have effect and the tax shall be due and payable as provided in subsection (1).”.
(2) Section 20 (2) of the Finance Act, 1971, shall have effect in relation to any assessment to tax for the year 1980-81 or any subsequent year of assessment as if “October” were substituted for “January”.
Amendment of section 7 (relief for certain expenditure on residential premises) of Finance Act, 1979.
15.—Section 7 of, and the Second Schedule to, the Finance Act, 1979, shall have effect, for the purpose of ascertaining the amount of income on which a person is to be charged to income tax for the year 1980-81, as if—
(a) “1980-81” were substituted for “1979-80” in subsection (1) and the following proviso were added to the said subsection,
“Provided also that in a case where the claimant is a husband who is assessed to tax in accordance with the provisions of section 194 of the Income Tax Act, 1967, this subsection shall have effect as if ‘£900’ were substituted for ‘£450’ ”, and
(b) (i) “the period commencing on the 6th day of April, 1980, and ending on the 5th day of April, 1981” were substituted for “the period commencing on the 6th day of April, 1979, and ending on the 5th day of April, 1980” in the definition of “qualifying period” in paragraph 1 of that Schedule, and
(ii) “1980-81” were substituted for “1979-80” in paragraph 4 (1) of that Schedule.
Cesser of section 11 (treatment for tax purposes of certain benefits payable under Social Welfare Acts, 1952 to 1979, and under Insurance (Intermittent Unemployment) Acts, 1942 to 1978) of Finance Act, 1979.
16.—Section 11 of the Finance Act, 1979, shall not apply or have effect in relation to the year 1980-81 or any subsequent year of assessment.
Amendment of provisions relating to certain time limits.
17.—(1) Section 296 of the Income Tax Act, 1967, shall, as respects the year 1980-81 and subsequent years of assessment, have effect as if, in the proviso to subsection (1), “two years after the end of the year of assessment” were substituted for “one year after the end of the year of assessment”.
(2) The provision specified in Part I of the Table to this section shall, as respects the year 1980-81 and subsequent years of assessment, have effect as if “twenty-four” were substituted for “twelve” in each place where it occurs.
(3) The provisions specified in Part II of the Table to this section shall, as respects a chargeable period ending on or after the 6th day of April, 1980, have effect as if “twenty-four” were substituted for “twelve” in each place where it occurs.
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PART I
(a) Subsections (3) and (4) of section 58 (basis of assessment, Cases I and II of Schedule D) of the Income Tax Act, 1967.
(b) Subsection (7) (b) of section 72 (capital allowances and balancing charges in partnership cases) of the Income Tax Act, 1967.
(c) Paragraph (ii) of the proviso to subsection (1) of section 77 (basis of assessment, Case III of Schedule D) of the Income Tax Act, 1967.
PART II
(a) Subsection (5) of section 241 (wear and tear of machinery, plant, etc.,) of the Income Tax Act, 1967.
(b) Subparagraphs (i) and (ii) of subsection (3) (d) of section 244 (allowance for scientific research) of the Income Tax Act, 1967.
(c) Subsection (4) of section 245 (allowance for mining development) of the Income Tax Act, 1967.
Chapter II
Taxation of Married Persons
Amendments of Part IX of Income Tax Act, 1967.
18.—As respects assessments to income tax for the year 1980-81 and any subsequent year of assessment, Part IX of the Income Tax Act, 1967, is hereby amended by the substitution of the following chapter for Chapter I:
“Chapter I
Special Provisions as to Married Persons
Interpretation (Chapter I).
192.—(1) A wife shall be treated for income tax purposes as living with her husband unless either—
(a) they are separated under an order of a court of competent jurisdiction or by deed of separation, or
(b) they are in fact separated in such circumstances that the separation is likely to be permanent.
(2) (a) In this Chapter references to the income of a wife include references to any sum which, apart from this Chapter, would fall to be included in computing her total income, and the provisions of this Chapter shall have effect in relation to any such sum notwithstanding that some enactment (including, except so far as the contrary is expressly provided, an enactment passed after the passing of this Act) requires that that sum should not be treated as income of any person other than her.
(b) In the Income Tax Acts a reference to a person who has duly elected to be assessed to tax in accordance with the provisions of a particular section includes a reference to a person who is deemed to have elected to be assessed to tax in accordance with the provisions of that section and any reference to a husband who is assessed to tax in accordance with the provisions of section 194 for a year of assessment includes a reference to a case where he and his wife are assessed to tax, for that year, in accordance with the provisions of section 197.
(3) In this Chapter ‘the inspector’ means, in relation to a notice, any inspector who might reasonably be considered by the person giving notice to be likely to be concerned with the subject-matter thereof or who declares himself ready to accept the notice.
(4) Any notice required to be served under any section in this Chapter may be served by post.
Assessment as single persons.
193.—In any case in which a wife is treated as living with her husband, income tax shall be assessed, charged and recovered, save as otherwise provided by the Income Tax Acts, on the income of the husband and on the income of the wife as if they were not married:
Provided that, where an election under section 195 has effect in relation to a husband and wife for a year of assessment, this section shall not have effect in relation to that husband and wife for that year of assessment.
Assessment on husband in respect of income of both spouses.
194.—(1) Where, in the case of a husband and wife, an election under section 195 to be assessed to tax in accordance with the provisions of this section, has effect for a year of assessment—
(a) the husband shall be assessed and charged to tax, not only in respect of his total income (if any) for that year, but also in respect of his wife's total income (if any) for any part of that year of assessment during which she is living with him, and, for this purpose and for all the purposes of the Income Tax Acts, that last mentioned income shall be deemed to be income of his;
(b) the question whether there is any income of the wife chargeable to tax for any year of assessment and, if so, what is to be taken to be the amount thereof for tax purposes shall not be affected by the provisions of this section; and
(c) any tax falling to be assessed in respect of any income which, under this section, is deemed to be income of a woman's husband shall, instead of being assessed on her, or on her trustees, guardian or committee, or on her executors or administrators, be assessable on him or, in the appropriate cases, on his executors or administrators.
(2) Any relief from income tax which is authorised, by any provision of the Income Tax Acts, to be granted to a husband by reference to the income or profits or gains or losses of his wife or by reference to any payment made by her shall be granted to a husband for a year of assessment only if he is assessed to tax for that year in accordance with the provisions of this section.
Election for assessment under section 194.
195.—(1) A husband and his wife, where the wife is living with the husband, may, at any time during a year of assessment, by notice in writing given to the inspector, jointly elect to be assessed to tax for that year of assessment in accordance with the provisions of section 194, and where such election is made, the income of the husband and the income of the wife shall be assessed to tax for that year in accordance with those provisions.
(2) Where an election is made under subsection (1) in respect of a year of assessment, the election shall have effect for that year and for each subsequent year of assessment.
(3) Notwithstanding subsections (1) and (2), either the husband or the wife may, in relation to a year of assessment, by notice in writing given to the inspector before the end of the year, withdraw the election in respect of that year and, thereupon, the election shall not have effect for that year or for any subsequent year of assessment.
(4) (a) A husband and his wife, where the wife is living with the husband and where an election under subsection (1) has not been made by them for a year of assessment (or for any prior year of assessment) shall be deemed to have duly elected to be assessed to tax in accordance with the provisions of section 194 for that year unless, before the end of that year, either of them gives notice in writing to the inspector that he or she wishes to be assessed to tax for that year as a single person in accordance with the provisions of section 193.
(b) Where a husband or his wife has duly given notice under paragraph (a), that paragraph shall not have effect in relation to that husband and wife for the year of assessment for which the notice was given or for any subsequent year of assessment until the year of assessment in which the notice is withdrawn, by the person who gave it, by further notice in writing to the inspector.
Special provisions relating to tax on wife's income.
196.—(1) Where—
(a) an assessment to income tax (in this section referred to as ‘the original assessment’) has been made for any year of assessment on a man, or on a man's trustee, guardian or committee, or on a man's executors or administrators,
(b) the Revenue Commissioners are of opinion that, if an application for separate assessment under section 197 had been in force with respect to that year of assessment, an assessment in respect of, or of part of, the same income would have fallen to be made on, or on the trustee, guardian or committee of, or on the executors or administrators of, a woman who is the said man's wife or was his wife in that year of assessment, and
(c) the whole or part of the amount payable under the original assessment has remained unpaid at the expiration of twenty-eight days from the time when it became due,
the Revenue Commissioners may give to her, or, if she is dead, to her executors or administrators, or, if such an assessment as is referred to in paragraph (b) could, in the circumstances therein referred to, have been made on her trustee, guardian or committee, to her or to her trustee, guardian or committee, a notice—
(i) stating particulars of the original assessment and of the amount remaining unpaid thereunder, and
(ii) stating particulars, to the best of their judgment, of the assessment which would have fallen to be made as aforesaid,
and requiring the person to whom the notice is given to pay the amount which would have been payable under the last-mentioned assessment if it conformed with those particulars, or the amount remaining unpaid under the original assessment, whichever is the less.
(2) The same consequences as respects—
(a) the imposition of a liability to pay, and the recovery of, the tax with or without interest,
(b) priority for the tax in bankruptcy or in the administration of the estate of a deceased person,
(c) appeals to the Appeal Commissioners, the re-hearing of such appeals and the stating of cases for the opinion of the High Court, and
(d) the ultimate incidence of the liability imposed,
shall follow on the giving of a notice under subsection (1) to a woman, or to her trustee, guardian or committee, or to her executors or administrators, as would have followed on the making on her, or on her trustee, guardian or committee, or on her executors or administrators, as the case may be, of such an assessment as is referred to in subsection (1) (b), being an assessment which—
(i) was made on the day of the giving of the notice,
(ii) charged the same amount of tax as is required to be paid by the notice,
(iii) fell to be made and was made by the authority who made the original assessment, and
(iv) was made by that authority to the best of his or their judgment,
and the provisions of this Act relating to the matters specified in paragraphs (a) to (d) shall, with the necessary adaptations, have effect accordingly.
(3) Where a notice is given under subsection (1), tax up to the amount required to be paid by the notice shall cease to be recoverable under the original assessment and, where the tax charged by the original assessment carried interest under section 550, such adjustment shall be made of the amount payable under that section in relation to that assessment and such repayment shall be made of any amounts previously paid under that section in relation thereto, as are necessary to secure that the total sum, if any, paid or payable under that section in relation to that assessment is the same as it would have been if the amount which ceases to be recoverable had never been charged.
(4) Where the amount payable under a notice under subsection (1) is reduced as the result of an appeal or of a case stated for the opinion of the High Court—
(a) the Revenue Commissioners shall, if, having regard to that result, they are satisfied that the original assessment was excessive, cause such relief to be given by way of repayment or otherwise as appears to them to be just; but
(b) subject to any relief so given, a sum equal to the reduction in the amount payable under the notice shall again become recoverable under the original assessment.
(5) The Revenue Commissioners and the inspector or other proper officer shall have the like powers of obtaining information with a view to the giving of, and otherwise in connection with, a notice under subsection (1) as they would have had with a view to the making of, and otherwise in connection with, such an assessment as is referred to in subsection (1) (b) if the necessary conditions had been fulfilled for the making of such an assessment.
(6) Where a woman dies who, at any time before her death, was a wife living with her husband, he or, if he is dead, his executors or administrators may, not later than two months from the date of the grant of probate or letters of administration in respect of her estate or, with the consent of her executors or administrators, at any later date, give to her executors or administrators and to the inspector a notice in writing declaring that, to the extent permitted by this section, he or they disclaims or disclaim responsibility for unpaid income tax in respect of all income of hers for any year of assessment or part of a year of assessment, being a year of assessment or part of a year of assessment for which any income of hers was deemed to be his income and in respect of which he was assessed to tax under section 194.
(7) A notice given pursuant to subsection (6) to the inspector shall be deemed not to be a valid notice unless it specifies the names and addresses of the woman's executors or administrators.
(8) Where a notice under subsection (6) has been given to a woman's executors or administrators and to the inspector—
(a) it shall be the duty of the Revenue Commissioners and the Appeal Commissioners to exercise such powers as they may then or thereafter be entitled to exercise under subsections (1) to (5) in connection with any assessment made on or before the date when the giving of the said notice is completed, being an assessment in respect of any of the income to which the said notice relates, and
(b) the assessments (if any), to tax, which may be made after that date shall, in all respects and in particular as respects the persons assessable and the tax payable, be the assessments which would have fallen to be made if—
(i) an application for separate assessment under section 197 had been in force in respect of the year of assessment in question, and
(ii) all assessments previously made had been made accordingly.
Application for separate assessments.
197.—(1) Where an election by a husband and wife to be assessed to tax in accordance with the provisions of section 194 has effect in relation to a year of assessment, and, in relation to that year of assessment, an application is made for the purpose under this section, in such manner and form as may be prescribed by the Revenue Commissioners, either by the husband or by the wife, income tax for that year shall be assessed, charged and recovered on the income of the husband and on the income of the wife as if they were not married and all the provisions of this Act with respect to the assessment, charge and recovery of tax shall, save as otherwise provided by this Act, apply as if they were not married except that—
(a) the total deductions from total income allowed to the husband and wife by way of personal reliefs shall be the same as if the application had not had effect with respect to that year,
(b) the total tax payable by the husband and wife for that year shall be the same as the total tax which would have been payable by them if the application had not had effect with respect to that year, and
(c) the provisions set out in section 198 shall have effect.
(2) An application under this section in respect of a year of assessment may be made—
(a) in the case of persons marrying during the course of that year, before the 6th day of July in the following year, and
(b) in any other case, within 6 months before the 6th day of July in that year.
(3) Where an application is made under subsection (1), that subsection shall have effect not only for the year of assessment for which the application was made, but also for each subsequent year of assessment:
Provided that, in relation to a subsequent year of assessment, the person who made the application may, by notice in writing given to the inspector before the 6th day of July in that year, withdraw that election, and, thereupon, subsection (1) shall not have effect for the year of assessment in relation to which the notice was given or any subsequent year of assessment.
(4) A return of the total incomes of the husband and of the wife may be made for the purposes of this section either by the husband or by the wife but, if the Revenue Commissioners are not satisfied with any such return, they may require a return to be made by the wife or by the husband, as the case may be.
(5) The Revenue Commissioners may by notice require returns for the purposes of this section to be made at any time.
(6) In this section and in section 198 ‘personal reliefs’ means relief under any of the following:
(a) sections 138 to 145 and 151 and 152,
(b) section 12 of the Finance Act, 1967,
(c) section 3 of the Finance Act, 1969,
(d) section 11 of the Finance Act, 1971,
(e) section 8 of the Finance Act, 1974, and
(f) section 7 of the Finance Act, 1979.
Method of apportioning reliefs and charging tax in cases of separate assessments.
198.—(1) Where, pursuant to an application under section 197, a husband and wife are assessed to tax for a year of assessment in accordance with the provisions of that section—
(a) subject to subsection (2), the benefit flowing from the personal reliefs may be given either by way of reduction of the amount of the tax to be paid, or by repayment of any excess of tax which has been paid, or by both of those means, as the case requires, and shall be allocated to the husband and the wife—
(i) so far as it flows from relief under sections 138 and 141 (other than subsection (2)), section 11 of the Finance Act, 1971, and section 8 of the Finance Act, 1974, in the proportions of one-half and one-half,
(ii) so far as it flows from relief under section 138B, to the husband or to the wife according as the emoluments from which the deduction under that section is made are emoluments of the husband or of the wife,
(iii) so far as it flows from relief in respect of a child under section 141 (2) or relief in respect of a dependent relative under section 142, to the husband or to the wife according as he or she maintains the child or relative,
(iv) so far as it flows from relief under sections 143, 145, 151 and 152, to the husband or to the wife according as he or she made the payment giving rise to the relief,
(v) so far as it flows from relief under section 12 of the Finance Act, 1967, in the proportions in which they bore the expenditure giving rise to relief,
(vi) so far as it flows from relief under section 3 of the Finance Act, 1969, in the proportions in which they bear the cost of employing the person in respect of whom the relief is given,
(vii) so far as it flows from relief under section 7 of the Finance Act, 1979, in the proportions in which they incurred the expenditure giving rise to the relief,
(b) subject to subsection (3), section 8 of the Finance Act, 1980, shall apply for that year, in relation to each of the spouses concerned, as if the part of taxable income specified in Part II of the Table to that section which is to be charged to tax at any of the rates specified therein (other than the rate expressed to be chargeable on the remainder of taxable income) were one-half of the part so specified.
(2) Where the amount of relief allocated to the husband under subsection (1) (a) exceeds the income tax chargeable on the income of the husband for the year of assessment, the balance shall be applied to reduce the income tax chargeable on the income of the wife for that year, and where the amount of relief allocated to the wife under that paragraph exceeds the income tax chargeable on her income for the year of assessment, the balance shall be applied to reduce the income tax chargeable on the income of the husband for that year.
(3) Where the part of taxable income of a spouse chargeable to tax in accordance with subsection (1) (b) at a particular rate specified in Part II of the Table to section 8 of the Finance Act, 1980, is less than that of the other spouse and is less than the part of taxable income specified in column (1) of that Part (hereinafter referred to as ‘the appropriate part’) in respect of which the first-mentioned spouse is so chargeable to tax at that rate, the part of taxable income of the other spouse which, by virtue of that subsection, is to be charged to tax at that rate shall be increased by the amount by which the taxable income of the first-mentioned spouse chargeable to tax at that rate is less than the appropriate part.”.
Consequential amendments.
19.—Part III of the First Schedule shall have effect, as respects the year 1980-81 and subsequent years of assessment, for the purpose of supplementing this Chapter.
Prohibition on certain repayments of tax for 1979-80 and earlier years.
20.—(1) In this section “relevant year” means the year 1979-80 or any earlier year of assessment.
(2) Notwithstanding anything contained in the Income Tax Acts, the regulations made thereunder or any assessment made (whether before or after the passing of this Act) in accordance with the said Acts or said regulations, no repayment of tax shall be made nor shall any credit be allowed to any person in respect of any overpayment of tax (whether paid by deduction or otherwise) suffered by him in respect of any relevant year, being an overpayment arising by virtue of the aggregation of the income of that person with the income of his spouse, unless, before the commencement of that relevant year, he had instituted legal proceedings to assert the unconstitutionality of the provisions of the Income Tax Acts purporting to authorise such aggregation.
Assessments for 1979-80 and earlier years made after passing of Act.
21.—(1) In this section—
“assessment” includes an additional assessment;
“an assessment to which this section applies” means an assessment to tax made, on or after the passing of this Act, on an individual for a relevant year;
“relevant year” means the year 1979-80 or any earlier year of assessment;
“the relevant rate” means, as respects any of the years 1974-75 to 1979-80, the highest of the higher rates which applied for that year of assessment and, as respects any other relevant year, the rate equal to the aggregate of the standard rate of income tax for that year and the highest rate at which sur-tax was chargeable for that year;
“the relevant tax”, in relation to an individual, means the amount of tax for a relevant year which—
(a) would have been payable by the individual for that year, or
(b) in a case where the individual is a wife who was treated as living with her husband for that year, would have been payable for that year by the husband of the individual,
if an assessment in respect of the total income of the individual and of his spouse for that year had been made on the 6th day of October in that year on the individual or on the husband of the individual, as the case may be, being an assessment made on the basis and in accordance with the practice prevailing at that time;
“tax” means income tax or sur-tax or income tax and sur-tax as the context requires.
(2) Where, for a relevant year, an assessment to which this section applies is to be made on an individual (being a husband whose wife was treated as living with him for the relevant year or being a wife who was treated as living with her husband for that year) and, in consequence thereof, the aggregate of the tax, which would be payable for that relevant year by the individual and the spouse of the individual, is less than the amount of the relevant tax in relation to the individual for that relevant year, the provisions of subsection (3) shall apply in relation to the said assessment.
(3) Where the provisions of this subsection apply in relation to an assessment for a relevant year, then, notwithstanding anything in the Income Tax Acts but subject to the provisions of subsection (4)—
(a) the amount of income on which the individual is to be charged to tax shall be ascertained on the basis that section 138 of the Income Tax Act, 1967, had not been in force and had no effect for that year,
(b) the assessment shall be made on the basis that the individual is to be charged to tax on his taxable income for the year at the relevant rate, and
(c) where the individual on whom the assessment is to be made is a married person, the assessment shall be made on the basis that he is not married and such assessments or adjustments of assessments shall be made as are necessary to secure that the individual and his spouse shall be charged to tax for the relevant year in all respects as if they were not married:
Provided that any income contained in an assessment made on a husband which, before the 12th day of October, 1979, in accordance with the practice prevailing at the time the assessment was made, was deemed to be his income shall not be regarded as income of any other person.
(4) Where the provisions of subsection (3) apply in relation to any assessment on an individual for a relevant year, such relief, if any, from tax shall be given as is necessary to secure that the aggregate amount of tax payable by the individual and his spouse for that year shall not exceed the relevant tax for that year, and, in a case where assessments to which this section applies are made on the husband and on his spouse, the relief to be given under this subsection shall be apportioned between them in such manner as is just and reasonable.
Chapter III
Taxation of Farming Profits
Extension of tax charge on farming profits.
22.—As respects the year 1980-81 and subsequent years of assessment—
(a) section 15 (farming profits to be charged under Schedule D) of the Finance Act, 1974, is hereby amended by the substitution in subsection (3) of “£40” for “£50”, and
(b) section 19 (limit on amount of tax to be charged in certain cases) of the said Act (inserted by the Finance Act, 1978) is hereby amended—
(i) by the substitution in the definition of V in subsection (1) of “£39” for “£49”, and
(ii) by the substitution in subsection (2) of “£49” for “£59”,
and the said subsection (3) (apart from the proviso), the said definition and the said subsection (2), as so amended, are set out in the Table to this section.
TABLE
(3) Subsection (1) shall not apply, as respects any year of assessment, in the case of an individual who shows that the rateable valuation of all farm land occupied by him did not, at any time during that year of assessment, amount to £40 or more.
V is 1 or, if greater, the number equivalent to the amount by which the rateable valuation of the farm land occupied by him for that year exceeds £39.
(2) This section shall not apply in any case where the rateable valuation of the farm land occupied by the individual at any time during the year of assessment exceeds £49.
Application for 1980-81 of section 20A (optional basis of assessment) of Finance Act, 1974.
23.—Section 20A (inserted by the Finance Act, 1978) of the Finance Act, 1974, shall have effect for the year 1980-81 as if —
(a) “1980-81” were substituted for “1978-79” in each place where it occurs,
(b) “section 22 of the Finance Act, 1980” were substituted for “section 13 of the Finance Act, 1978” in paragraph (a) (ii), and
(c) “1980” were substituted for “1978” in paragraph (a) (II).
Cesser of sections 20 (basis of assessment) and 21 (notional basis of assessment) of Finance Act, 1974.
24.—Sections 20 and 21 (inserted by the Finance Act, 1978) of the Finance Act, 1974, shall not apply or have effect in relation to the year 1980-81 or any subsequent year of assessment.
Application of section 28 (farming profits: restriction of personal allowances) of Finance Act, 1974.
25.—(1) In any case where section 28 of the Finance Act, 1974, applies for any year of assessment in relation to an individual—
(a) if the other income, within the meaning of that section, of the individual is income of his spouse, the individual and his spouse shall be assessed to tax for that year in accordance with the provisions of section 193 of the Income Tax Act, 1967, and the proviso to the said section 193 shall not have effect,
(b) if the individual makes a claim for the year of assessment under section 1 or 2 of the Finance Act, 1980, “the specified amount” in each of those sections shall, in relation to the individual for that year of assessment, be construed as meaning the amount so specified as reduced by the amount by which it would be reduced by virtue of the said section 28 if the specified amount was the aggregate amount of the deductions to be made from the total income of the individual concerned in respect of personal reliefs claimed by him for that year of assessment.
(2) In this section “personal reliefs” has the same meaning as in section 197 of the Income Tax Act, 1967.
Farming: provision relating to capital allowances.
26.—(1) In this section—
“farming” has the same meaning as in Chapter II of Part I of the Finance Act, 1974:
“specified machinery or plant” means machinery or plant in use or intended for use for the purposes of a trade of farming but not including fixed machinery and fixed plant designed to be used exclusively in a farm building and which is in use or is intended to be used in such a building;
“specified provisions” means section 251 of the Income Tax Act, 1967, section 11 of the Finance Act, 1967 and section 26 of the Finance Act, 1971.
(2) In determining what capital allowances fall to be made to a person for any chargeable period commencing on or after the 6th day of April, 1980, in taxing a trade of farming—
(a) in a case where the aggregate of the capital allowances which would fall to be so made to the person for the chargeable period if the specified provisions did not apply or have effect for that chargeable period in relation to specified machinery or plant, or the expenditure on the provision thereof, amounts to or exceeds 30 per cent. of the amount of the profits or gains from farming on which the person is chargeable to tax for that chargeable period, the said specified provisions shall not apply or have effect in the case of that person for that chargeable period in relation to specified machinery or plant, and
(b) in any other case the amount or the aggregate amount of—
(i) any capital allowance or allowances given under any of the specified provisions, and
(ii) any amount or amounts by which any capital allowance or allowances may be increased under any of the specified provisions, shall be limited to the maximum amount which will secure that the aggregate of the capital allowances falling to be made to the person for the chargeable period in taxing the trade of farming shall not exceed 30 per cent. of the profits or gains from farming on which the person is chargeable to tax for the chargeable period.
Farming: allowances for capital expenditure on construction of buildings and other works.
27.—As respects expenditure incurred on or after the 6th day of April, 1980, section 22 (inserted by the Corporation Tax Act, 1976) of the Finance Act, 1974, is hereby amended by the substitution for subsection (2) of the following subsection:
“(2) Where a person to whom this section applies incurs, for the purpose of a trade of farming land occupied by him, any capital expenditure on the construction of farmhouses, farm buildings, cottages, fences or other works, there shall be made to him during a writing-down period of ten years beginning with the chargeable period related to that expenditure, writing-down allowances (in this section referred to as ‘farm buildings allowances’) in respect of that expenditure and such allowances shall be made in taxing the trade:
Provided that—
(a) the farm buildings allowance to be granted for any chargeable period shall, subject to paragraph (b), be increased by such amount as is specified by the person to whom the allowance is to be made in making his claim for the allowance and, in relation to a case in which this proviso has had effect, any reference in the Tax Acts to a farm buildings allowance made under this section shall be construed as a reference to that allowance as increased under this proviso, and
(b) the maximum farm buildings allowance to be made under this section for any chargeable period shall not exceed three-tenths of the capital expenditure to which the said farm buildings allowance relates.”.
Farming: provision relating to relief in respect of increase in stock values.
28.—(1) Where, in computing profits from the trade of farming, a deduction allowed by virtue of section 12 of the Finance Act, 1976, has effect for the year 1980-81—
(a) section 31 (4) (a) of the Finance Act, 1975 (as applied by section 12 (2) (a) of the Finance Act, 1976) shall apply and have effect as if the reference to 20 per cent. were a reference to 10 per cent., and
(b) the said section 12 shall have effect as if subsection (2) (c) (inserted by the Finance Act, 1979) had not been enacted.
(2) Where a deduction falls to be made under section 31A (2) (inserted by the Finance Act, 1976) of the Finance Act, 1975, in relation to the trade of farming, the said section 31A shall have effect as respects any accounting period which ends on or after the 6th day of April, 1979, as if—
(i) in subsection (4) (a) the reference to 20 per cent. were a reference to 10 per cent., and
(ii) paragraph (iii) (inserted by the Finance Act, 1979) of the proviso to the said subsection (4) (a) had not been enacted.
(3) (a) In this subsection—
“accounting period” has the same meaning as in section 12 of the Finance Act, 1976;
“farming” has the same meaning as in Chapter II of Part I of the Finance Act, 1974;
“person” has the same meaning as in section 12 of the Finance Act, 1976;
“stock to which this subsection applies” means livestock forming part of the trading stock of a trade of farming which is compulsorily disposed of under any statute relating to the eradication or control of diseases in livestock;
“trading stock” has the same meaning as in section 31 of the Finance Act, 1975.
(b) Where—
(i) any stock to which this subsection applies is disposed of in an accounting period by a person carrying on a trade of farming, and
(ii) apart from the provisions of this subsection, the value of the trading stock of the said trade of farming at the beginning of the accounting period exceeds the value of the trading stock at the end of the accounting period, the person may elect, by notice in writing given to the inspector not later than one year after the end of the accounting period, that for the purpose of section 31 of and the third Schedule to the Finance Act, 1975, and section 12 of the Finance Act, 1976—
(I) the value of the trading stock of the trade of farming at the end of the accounting period, and
(II) the value of the said trading stock at the beginning of the immediately succeeding accounting period,
shall be computed as if the said stock to which this subsection applies had not been disposed of:
Provided that—
(A) this subsection shall not be construed as enabling the value of trading stock at the end of an accounting period or at the beginning of an immediately succeeding accounting period to exceed the value of the trading stock at the beginning of the first mentioned accounting period,
(B) nothing in this subsection shall affect the provisions of section 12 (8) (inserted by the Finance Act, 1977) of the Finance Act, 1976, and
(C) this subsection shall not have effect in relation to any year of assessment prior to the year 1980-81.
Amendment of provisions relating to the occupation of farm land by individuals and the deeming of farm land to be so occupied.
29.—As respects the year 1980-81 and subsequent years of assessment, section 17 of the Finance Act, 1974, is hereby amended—
(a) by the addition to subsection (1) of the following proviso:
“Provided that farm land shall not be deemed to be occupied by an individual by reason of the fact that it is farm land of which his wife is the beneficial owner, if the individual does not have the use of that farm land and his wife—
(i) has the use of that farm land, or
(ii) is chargeable to tax under Case V of Schedule D on payments received in respect of the occupation of that farm land and those payments are not less than the payments which, having regard to values prevailing at the time, are not less than the payments which could have been obtained in respect of that land on the basis that negotiations for the payments had been at arm's length.”
(b) by the addition thereto of the following subsection:
“(8) In determining for the purposes of section 15 (3) and of section 30 (1) of the Finance Act, 1980 whether the rateable valuation of all farm land occupied by an individual did not at any time during a year of assessment amount to or exceed a particular amount in a case where farm land is beneficially owned by an individual jointly with any other person or persons, the individual shall, in relation to the farm land so owned, be deemed, notwithstanding the preceding provisions of this section, to occupy farm land the rateable valuation of which is an amount equal to the total rateable valuation of the farm land so owned.”.
Chapter IV
Resource Tax
Charge of resource tax.
30.—(1) This section applies to any person (other than a body of persons, or a trust, established for charitable purposes only) who at any time during a year of assessment (being the year 1980-81 or any subsequent year of assessment) occupies, or is deemed to occupy, farm land the rateable valuation of which amounts to £70 or more.
(2) A tax, to be called resource tax, shall be charged upon any person to whom this section applies for any year of assessment, and shall be charged at the rate of £3.50 for every £1 of the rateable valuation of the farm land occupied by that person for that year.
Marginal relief.
31.—(1) Where, for any year of assessment, resource tax is chargeable upon farm land occupied by a person, the amount of resource tax so chargeable shall not exceed the amount determined by the formula—
T | × | V __ 10 |
where—
T is the amount of resource tax that would, but for the provisions of this section, be payable by the person for that year of assessment, and
V is 1 or, if greater, the number equivalent to the amount by which the rateable valuation of the farm land occupied by the person for the year of assessment exceeds £69.
(2) This section shall not apply in any case where the rateable valuation of the farm land occupied by a person at any time during the year of assessment exceeds £79.
Disallowance of resource tax for purposes of Tax Acts.
32.—Resource tax shall not be allowed in computing any income, profits or losses for any of the purposes of the Tax Acts.
Date of payment of resource tax.
33.—Resource tax contained in an assessment for any year of assessment shall be payable on or before the 1st day of October in that year except that resource tax included in an assessment for any year which is made on or after the 1st day of October shall be deemed to be due and payable on the day next after the day on which the assessment is made.
Assessment and collection of resource tax.
34.—(1) Assessments under this Chapter shall be made by inspectors of taxes appointed under section 161 of the Income Tax Act, 1967, or by such other officers as the Revenue Commissioners shall appoint in that behalf.
(2) The Collector-General for the time being appointed under section 162 of the Income Tax Act, 1967, shall collect and levy resource tax from time to time charged in all assessments made under the provisions of this Chapter.
Application of income tax provisions to resource tax and power to combine returns, etc.
35.—(1) All the provisions of the Income Tax Acts relating to the assessment, collection and recovery of income tax, to appeals against assessments and to cases to be stated for the opinion of the High Court shall, subject to any necessary modifications, apply in relation to resource tax as they apply in relation to income tax chargeable under Schedule D.
(2) Any return or assessment or other document relating to resource tax may be combined with any corresponding return, assessment or document relating to income or income tax or corporation tax.
Occupation of farm land for purposes of resource tax.
36.—For the purposes of this Part any question as to the rateable valuation of farm land occupied by a person at any particular time or as to the rateable valuation of farm land occupied by a person for a year of assessment shall be determined in the same manner and on the same basis as it would be determined in the case of an individual for the purposes of Chapter II of Part I of the Finance Act, 1974, and in this Part “farm land” shall have the meaning assigned to it by that Chapter and “occupies” and “occupied” shall be construed in accordance with the meaning assigned to “occupation” by that Chapter:
Provided that, in determining the amount of the charge to tax in any case for any year of assessment under section 30 (2)—
(a) where—
(i) for the said year of assessment a person is chargeable to income tax or to corporation tax under Case V of Schedule D in respect of profits or gains from any rent or any receipts in respect of any easement in relation to any part of the farm land occupied by him, and
(ii) the said rent or the said receipts are, having regard to values prevailing at the time, not less than the amount which could have been obtained on the basis that the negotiations for the rent or the receipts had been at arm's length,
the said section 30 (2) shall not apply for that year of assessment to the rateable valuation of the part of the farm land from which the said profits or gains so chargeable under Case V of Schedule D arise,
(b) In relation to any farm land occupied, or deemed to be occupied, by a person in partnership with any other person or persons, there shall be taken into account for that year of assessment only that proportion of the rateable valuation of the farm land so occupied in partnership as bears to that rateable valuation the same proportion as his share of the partnership profits or losses, on an apportionment thereof made in accordance with the terms of the agreement as to the sharing of those profits or losses bears to the said profits or losses of the partnership.
Chapter V
Corporation Tax
Amendment of Chapter IV (manufacturing companies) of Part I of Finance Act, 1977.
37.—(1) Chapter IV of Part I of the Finance Act, 1977, is hereby amended—
(a) in section 20—
(i) by the substitution of “1980” for “1979” in the definition of “relevant period”, and
(ii) by the substitution of “, 1979 or 1980” for “or 1979” in both places where it occurs in the definition of “1977 period”,
and the said definitions, as so amended, are set out in the Table to this paragraph.
TABLE
“relevant period” means an accounting period or part of an accounting period of a company falling within the period from the 1st day of January, 1977, to the 31st day of December, 1980;
“1977 period” means an accounting period or part of an accounting period of a company falling within the financial year 1977 and any corresponding expression in which a reference to 1978, 1979 or 1980 is followed by the word “period” means an accounting period or part of an accounting period of a company falling within the financial year 1978, 1979 or 1980, as the case may be;
(b) by the substitution of the following section for section 23 (inserted by the Finance Act, 1978):
“Corresponding part of standard year.
23.—Where a 1977 period, a 1978 period, a 1979 period or a 1980 period is less than twelve months, the corresponding part of the standard year in relation to a specified trade shall be the part which begins twelve months, twenty-four months, thirty-six months or forty-eight months, as the case may be, before the date on which that period begins and which ends twelve months, twenty-four months, thirty-six months or forty-eight months, as the case may be, before the date on which that period ends.”,
(c) in section 24 (inserted by the Finance Act, 1978)—
(i) by the substitution of the following subsection for subsection (3):
“(3) The provisions of subsection (2), except paragraph (c) thereof, shall apply, subject to the provisions of subsections (4), (5), (6) and (7), in relation to a 1978 period, a 1979 period and a 1980 period as they apply in relation to a 1977 period.”,
(ii) by the insertion in subsection (4) after paragraph (b) of the following paragraph:
“(c) In relation to a 1980 period—
(i) each reference in subsection (2) to 1977 shall be construed as a reference to 1980, and
(ii) the reference in subsection (2) (d) to 103 per cent. shall be construed as a reference to 112 per cent.”, and
(iii) by the insertion after subsection (6) of the following subsection:
“(7) In relation to a 1980 period, a company may elect, in relation to the specified trade carried on by it—
(a) to have the financial year 1977 treated as the standard year in relation to that trade for the purposes of subsection (2) (d), or
(b) to have the financial year 1978 so treated, or
(c) to have the financial year 1979 so treated.
and
(i) where the election referred to in paragraph (a) is made, the provisions of subsection (4) (c) (ii) shall apply to the company as if the reference to 112 per cent. were a reference to 109 per cent.,
(ii) where the election referred to in paragraph (b) is made, the provisions of subsection (4) (c) (ii) shall apply to the company as if the reference to 112 per cent. were a reference to 106 per cent.,
(iii) where the election referred to in paragraph (c) is made, the provisions of subsection (4) (c) (ii) shall not apply to the company.”,
(d) in section 24A (inserted by the Finance Act, 1978), by the insertion after subsection (3) of the following subsection:
“(4) In relation to a 1980 period of a company to which this section applies—
(a) the provisions of section 24 (2), except paragraph (c) thereof, shall apply as they apply in relation to a 1977 period of a company to which section 24 applies with the modifications that—
(i) each reference in section 24 (2) to 1977 shall be construed as a reference to 1980, and
(ii) the reference in section 24 (2) (d) to 103 per cent. shall, if the standard year in relation to the specified trade carried on by the company is the financial year 1976, be construed as a reference to 112 per cent., if such standard year in relation to such trade is the financial year 1977, be construed as a reference to 109 per cent. and, if such standard year in relation to such trade is the financial year 1978, be construed as a reference to 106 per cent.,
(b) if, but for this paragraph, the standard year in relation to the specified trade carried on by the company would be the financial year 1976, the company may elect to have the financial year 1977, the financial year 1978 or the financial year 1979 treated as the standard year for the purposes of the said section 24 (2) (d) in relation to such trade,
(c) if, but for this paragraph, the standard year in relation to the specified trade carried on by the company would be the financial year 1977, the company may elect to have the financial year 1978 or the financial year 1979 treated as the standard year for the purposes of the said section 24 (2) (d) in relation to such trade, and
(d) if, but for this paragraph, the standard year in relation to the specified trade carried on by the company would be the financial year 1978, the company may elect to have the financial year 1979 treated as the standard year for the purposes of the said section 24 (2) (d) in relation to such trade.”,
(e) in section 24B (inserted by the Finance Act, 1978), by the insertion after subsection (2) of the following subsection:
“(3) In relation to a 1980 period of a company to which this section applies—
(a) the provisions of section 24 (2), except paragraph (c) thereof, shall apply as they apply in relation to a 1977 period of a company to which the provisions of section 24 apply with the modifications specified in section 24A (4) (a), and
(b) paragraphs (b), (c) and (d) of section 24A (4) shall apply for the purposes of this section as they apply for the purposes of that section.”,
(f) by the insertion after section 24B of the following section:
“Rate of corporation tax for certain manufacturing companies commencing to trade in 1979.
24C.—(1) This section applies to a company which—
(a) begins to carry on a trade in the financial year 1979, and
(b) is not a company to which the provisions of section 24, 24A or 24B apply.
(2) (a) The provisions of section 24 (2), except paragraph (c) thereof, shall apply in relation to a 1980 period of a company to which the provisions of this section apply, as they apply in relation to a 1977 period of a company to which the provisions of section 24 apply with the modifications specified in section 24A (4) (a).
(b) Paragraphs (b), (c) and (d) of section 24A (4) shall apply for the purposes of this section as they apply for the purposes of that section.”,
and
(g) in subsection (3) (inserted by the Finance Act, 1978) of section 29—
(i) by the substitution of “, the 1979 period or the 1980 period” for “or the 1979 period” in paragraphs (a) and (b), and
(ii) by the substitution of “1980-81” for “1979-80” in paragraph (b),
and the said subsection (3), as so amended, is set out in the Table to this paragraph.
TABLE
(3) Where for an accounting period corporation tax is charged at the rate of 25 per cent. on all or part of a company's income—
(a) the provisions of section 28 of the Corporation Tax Act, 1976, shall not have effect for the 1977 period, the 1978 period, the 1979 period or the 1980 period which coincides with, or is included in, that accounting period, and
(b) sections 182 (3) and 184 (3) of the said Act shall have effect for the 1977 period, the 1978 period, the 1979 period or the 1980 period which coincides with, or is included in, that accounting period as if the standard rate for each of the years 1976-77 to 1980-81 were 25 per cent.
(2) The reference in section 30 of the Finance Act, 1977, to section 24 of that Act—
(a) includes a reference to section 24C of that Act, and
(b) for the purposes of any claim made on or after the 6th day of May, 1980, under section 24A or 24B of that Act includes, and shall be deemed always to have included, references to the said sections 24A and 24B.
Chapter VI
Corporation Tax: Relief in Relation to Certain Income of Manufacturing Companies
Definitions.
38.—In this Chapter—
“merchandise” means goods other than goods within the meaning of section 39;
“relevant accounting period” means an accounting period or part of an accounting period of a company falling within the period from the 1st day of January, 1981, to the 31st day of December, 2000;
“relief under this Chapter” means the reduction of corporation tax provided for in section 41 (2).
Meaning of “goods”.
39.—(1) In this Chapter “goods” means goods manufactured within the State in the course of a trade by the company which, in relation to the relevant accounting period, is the company claiming relief under this Chapter in relation to the trade:
Provided that where—
(a) there are two companies one of which manufactures goods and the other of which sells them in the course of its trade, and
(b) one of the companies is a 90 per cent. subsidiary of the other or both companies are 90 per cent. subsidiaries of a third company,
any goods manufactured within the State by one of the companies shall, when sold in the course of its trade by the other company, be deemed to have been manufactured within the State by that other company.
(2) Where a company carries on a trade which consists of or includes the rendering to another person of services by way of subjecting commodities or materials belonging to that person to any process of manufacturing, the following provisions shall apply for the purpose of relief under this Chapter—
(a) the rendering within the State of such services shall be regarded as the manufacture within the State of goods,
(b) any amount receivable in payment for services so rendered shall be regarded as an amount receivable from the sale of goods, and
(c) the inspector may by notice in writing require a company claiming relief from tax by virtue of this subsection to furnish him with such information or particulars as may be necessary for the purpose of giving effect to this subsection, and section 41 (2) shall have effect as if the matters of which proof is required thereby included the information or particulars specified in a notice under this subsection.
(3) (a) The definition of “goods” in subsection (1) shall not include goods sold to the intervention agency and, for the purposes of this exclusion, the sale of goods to a person other than the intervention agency shall be deemed to be a sale to the intervention agency if and to the extent that those goods are ultimately sold to the intervention agency.
(b) In paragraph (a) “the intervention agency” means the Minister for Agriculture when exercising or performing any power or function conferred on him by Regulation 3 of the European Communities (Common Agricultural Policy) (Market Intervention) Regulations, 1973 (S.I. No. 24 of 1973), and any other person when exercising or performing any corresponding power or function in any Member State of the European Economic Community.
(4) The definition of “goods” in subsection (1) shall not include goods sold by retail by the company claiming relief under this Chapter:
Provided that goods shall be deemed for the purposes of this exclusion not to be sold by retail if they are sold—
(a) to a person who carries on a trade of selling goods of the class to which the goods so sold to him belong, or
(b) to a person who uses goods of that class for the purposes of a trade carried on by him, or
(c) to a person, other than an individual, who uses goods of that class for the purposes of an undertaking carried on by him.
Apportionment.
40.—For the purposes of this Chapter, where a part only of an accounting period of a company is a relevant accounting period, all amounts referable to the accounting period shall be apportioned, on the basis of the proportion which the length of the relevant accounting period bears to the length of the accounting period of the company, for the purpose of ascertaining any amount required to be taken into account in respect of the relevant accounting period.
Basis of relief from corporation tax.
41.—(1) For the purposes of this section “relevant corporation tax” means the corporation tax which, apart from this section and sections 58, 182 and 184 of the Corporation Tax Act, 1976, would be chargeable for the relevant accounting period exclusive of the corporation tax chargeable on the part of the company's profits attributable to chargeable gains for that period; and that part shall be taken to be the amount brought into the company's profits for that period for the purposes of corporation tax in respect of chargeable gains before any deduction for charges on income, expenses of management or other amounts which can be deducted from or set against or treated as reducing profits of more than one description.
(2) Where a company which carries on a trade which consists of or includes the manufacture of goods claims and proves as respects a relevant accounting period that, during that period, any amount was receivable in respect of the sale, in the course of the trade, of goods, corporation tax payable by the company for that period, so far as it is referable to the income from the sale of those goods, shall be reduced by seven-ninths; and the corporation tax referable to the income from the sale of those goods shall be such an amount as bears to the relevant corporation tax the same proportion as the income from the sale of those goods bears to the total income brought into charge to corporation tax for the relevant accounting period.
(3) For the purposes of subsection (2) “the income from the sale of those goods” shall be taken to be such sum as bears to the amount of the company's income for the relevant accounting period from the sale in the course of the trade mentioned in that subsection of goods and merchandise the same proportion as the amount receivable by the company in the relevant accounting period from the sale in the course of the trade of goods bears to the total amount receivable by the company in the relevant accounting period from the sale in the course of the trade of goods and merchandise.
(4) For the purposes of subsection (3) “the company's income for the relevant accounting period from the sale in the course of the trade mentioned in that subsection of goods and merchandise” shall, in case the income from the trade is derived solely from sales of goods and merchandise, be the amount of the company's income from the trade or, in any other case, be such amount of the income from the trade as appears to the inspector or, on appeal, to the Appeal Commissioners, to be just and reasonable.
(5) (a) For the purposes of this Chapter the amount receivable by a company in a relevant accounting period from the sale of goods or merchandise—
(i) shall be deemed to be reduced by the amount of any duty paid or payable by the company in respect of the goods or merchandise or in respect of the materials used in their manufacture, and
(ii) shall not include any amount in respect of value-added tax chargeable on the sale of the goods or merchandise.
(b) The inspector may, by notice in writing, require a company making a claim for relief under this Chapter to furnish him with such information or particulars as may be necessary for the purposes of giving effect to this subsection and subsection (2) shall have effect as if the matters of which proof is required thereby included the information or particulars specified in a notice under this subsection.
(6) In relation to a case where the trade mentioned in subsection (2) consists partly of exempted trading operations within the meaning of Part V of the Corporation Tax Act, 1976—
(a) section 71 of that Act shall have effect as if the references therein to “this Act” included a reference to this Chapter, and
(b) all amounts receivable from the sale of goods or merchandise in the course of the said exempted trading operations shall be disregarded for the purposes of this Chapter.
(7) In relation to a case where the trade mentioned in subsection (2) is carried on by an agricultural society or a fishery society within the meaning of section 18 of the Finance Act, 1978, all amounts receivable by the society from the sale of goods or merchandise, being amounts which are so receivable by virtue of exempted transactions within the meaning of that section, shall be disregarded for the purposes of this Chapter.
(8) A company shall not be entitled to relief under this Chapter in relation to a trade as respects a relevant accounting period unless it makes a claim for the relief under subsection (2) before the date on which the assessment for the accounting period which coincides with or includes that relevant accounting period becomes final and conclusive.
Provisions relating to relief under Part IV (profits from export of certain goods) of Corporation Tax Act, 1976.
42.—(1) Save as is provided for in subsections (2) and (3), relief from corporation tax shall not be given under Part IV of the Corporation Tax Act, 1976, in respect of any accounting period or part of an accounting period falling after the 31st day of December, 1980.
(2) (a) Subject to subsection (4), the provisions of subsection (1) shall not prevent relief being given under Part IV of the Corporation Tax Act, 1976, to a company in relation to a trade carried on by it where the company, in the course of the trade, has at any time prior to the 1st day of January, 1981, exported out of the State any goods within the meaning of Part IV of the Corporation Tax Act, 1976.
(b) Subject to subsection (4), where—
(i) a company (hereafter in this paragraph referred to as “the succeeding company”) succeeds to a trade or a part of a trade which, on or after the 1st day of January, 1981, was carried on by another company (hereafter in this paragraph referred to as “the original company”),
(ii) the original company has or could have made a claim to relief, by virtue of paragraph (a) or subsection (3), in relation to the trade or the part of the trade under Part IV of the Corporation Tax Act, 1976, and
(iii) the original company had not ceased by virtue of subsection (4) to be entitled to claim relief under the said Part IV in relation to the trade or the part of the trade,
then the provisions of the said Part IV shall apply to the succeeding company as if the original company and the succeeding company were respectively the original company and the succeeding company within the meaning of section 62 (3) of the said Act.
(c) Where—
(i) subsequent to the succession described in paragraph (b) (1), another company (hereafter in this paragraph referred to as “the second succeeding company”) succeeds to a trade or a part of a trade of the company referred to in the said paragraph (b) as “the succeeding company” and which is hereafter in this paragraph referred to as “the first succeeding company”, and
(ii) that trade or that part of a trade is a trade or a part of a trade to which the said paragraph (b) applied,
then the said paragraph (b) shall apply with any necessary modifications as if the first succeeding company were the company referred to in the said paragraph (b) as “the original company” and as if the second succeeding company were the company referred to in the said paragraph (b) as “the succeeding company” and so on as regards any later such successions.
(3) Subject to subsection (4), the provisions of subsection (1) shall not apply to a company, in relation to a trade carried on by it to which subsection (2) does not apply, if, in respect of the trade, an assurance in writing has been given by a person duly authorised by the Minister for Finance to be his agent for that purpose that the provisions of the Tax Acts, including Part IV of the Corporation Tax Act, 1976, would apply to the trade as if subsection (1) had not been enacted:
Provided that—
(a) no such assurance shall be given unless the Minister for Finance, or his agent duly authorised as aforesaid, is satisfied that the trade carried on or to be carried on by the company contributes, or would contribute, significantly to regional or national development,
(b) any such assurance shall be given in such form and manner and subject to such conditions as the Minister for Finance may direct,
(c) no such assurance shall be given on a date later than the 31st day of December, 1980, and
(d) where an assurance in writing has been given on a date not later than the 31st day of December, 1980, by a person duly authorised by the Government to be their agent for that purpose and that assurance is to the like effect as the assurance first mentioned in this subsection, this subsection shall have effect as if the assurance so given were the assurance so first mentioned and as if the provisions of this subsection relating to the giving of assurances were complied with in all respects.
(4) A company which claims relief under this Chapter in relation to a trade as respects a relevant accounting period shall not be entitled by virtue of subsection (2) or (3) to claim relief in relation to the trade under Part IV of the Corporation Tax Act, 1976, as respects any accounting period or part of an accounting period falling after the day immediately prior to the date of the commencement of that relevant accounting period.
(5) (a) Section 58 of the Corporation Tax Act, 1976, is hereby amended, as respects accounting periods which end on or after the 1st day of January, 1981, by the substitution for subsection (10) of the following subsection:
“(10) For the purposes of this section ‘relevant corporation tax’ means the corporation tax which, apart from this section, sections 182 (relief in respect of unrelieved losses and capital allowances carried forward from the year 1975-76) and 184 (relief in respect of corporation profits tax losses) and section 41 of the Finance Act, 1980, would be chargeable for the relevant accounting period exclusive of the corporation tax chargeable on the part of the company's profits attributable to chargeable gains for that period; and that part shall be taken to be the amount brought into the company's profits for that period for the purposes of corporation tax in respect of chargeable gains before any deduction for charges on income, expenses of management or other amounts which can be deducted from or set against or treated as reducing profits of more than one description.”.
(b) Paragraph (a) shall apply in relation to any claim made on or after the 6th day of May, 1980, for relief from corporation tax under Part IV of the Corporation Tax Act, 1976, as respects any relevant accounting period within the meaning of that Part which ends before the 1st day of January, 1981, as it applies as respects accounting periods ending on or after that date, with the modification that, in relation to cases where section 186 of that Act has effect for the relevant accounting period in respect of which the claim is made, subsection (10) (inserted by paragraph (a)) of section 58 of that Act shall have effect as if the references therein to sections 182 and 184 of that Act included a reference to the said section 186.
(6) Section 64 of the Corporation Tax Act, 1976, is hereby amended, as respects accounting periods which end on or after the 1st day of January, 1981—
(a) in subsection (2), in the definition of A, after “liability to corporation tax on its income”, by inserting “(other than its income from the sale of goods within the meaning of section 41 of the Finance Act, 1980)”, and the said definition, as so amended, is set out in the Table to this paragraph.
TABLE
A is an amount arrived at by applying to the amount of the company's distributable income for the accounting period, excluding distributions received by the company in that period, the fraction 
where D is the standard rate per cent. for the year of assessment in which the relevant distribution is made reduced in the same proportion as the company's liability to corporation tax on its income (other than its income from the sale of goods within the meaning of section 41 of the Finance Act, 1980) for the accounting period is reduced under section 58, subject to paragraph (c) of the proviso to section 182 (3) (transitional relief for income tax losses, etc.) and paragraph (iii) of the proviso to section 184 (3) (relief in respect of corporation profits tax losses),
and
(b) by the insertion after subsection (4) of the following subsection:
“(4A) Where the distributable income of a company for an accounting period falls to be determined for the purposes of this section in relation to a distribution made by the company for that accounting period (hereafter in this subsection referred to as ‘the first-mentioned distribution’), there shall be deducted from the aggregate mentioned in subsection (4) the aggregate of the following amounts—
(a) the amount of the company's income which, in relation to the first-mentioned distribution, falls to be taken into account in the definition of A in section 45 (1) of the Finance Act, 1980 (before any reduction under section 47 (2) (i) or 48 (2) (i) of that Act), as income of the company for the relevant accounting period (within the meaning of Chapter VI of Part I of that Act) which coincides with or is included in the said accounting period less the amount of corporation tax which falls to be taken into account in the definition of B in the said section 45 (1) in respect of that amount of the company's income, and
(b) an amount equal to the distributions received by the company in the accounting period which are relevant distributions within the meaning of section 45 of the Finance Act, 1980, and which fall to be included within the definition of E in subsection (1) of that section in relation to the first-mentioned distribution.”.
Provisions relating to exempted trading operations under Part V (profits from trading within Shannon Airport) of Corporation Tax Act, 1976.
43.—(1) Save as is provided for in subsections (2) and (3), no trading operation of any company carried on on or after the 1st day of January, 1981, shall be an exempted trading operation for the purposes of Part V of the Corporation Tax Act, 1976.
(2) Subject to subsection (4), where, by virtue of a certificate given under section 70 (2) of the Corporation Tax Act, 1976, or of a certificate having effect as if it were so given, any trading operations of a company are, on the 31st day of December, 1980, exempted trading operations within the meaning of that section, then the provisions of subsection (1) shall not prevent the application of Part V of that Act to those trading operations.
(3) Where any trading operations of a company commence on or after the 1st day of January, 1981, and, but for the provisions of subsection (1), a certificate would be given under section 70 (2) of the Corporation Tax Act, 1976, certifying that those trading operations were exempted trading operations for the purposes of Part V of that Act, then the Minister for Finance may give such a certificate as is provided for in that section in relation to those trading operations if, in respect of those trading operations, an assurance in writing has been given by a person duly authorised by the Minister for Finance to be his agent for that purpose that the provisions of the Tax Acts, including Part V of the Corporation Tax Act, 1976, would apply to those trading operations as if subsection (1) had not been enacted; and, subject to subsection (4), where such a certificate is given the provisions of subsection (1) shall not prevent the application of the said Part V to those trading operations:
Provided that—
(a) no such assurance shall be given unless the Minister for Finance, or his agent duly authorised as aforesaid, is satisfied that the trading operations contribute, or would contribute, significantly to regional or national development,
(b) any such assurance shall be given in such form and manner and subject to such conditions as the Minister for Finance may direct, and
(c) no such assurance shall be given on a date later than the 31st day of December, 1980.
(4) Where a company claims relief under this Chapter in relation to a trade as respects a relevant accounting period during which the trade consisted of exempted trading operations specified in a certificate mentioned in subsection (2) or (3), then those trading operations shall cease to be exempted trading operations for the purposes of Part V of the Corporation Tax Act, 1976, to the extent that they are carried on on or after the first day of that relevant accounting period.
Transactions between associated persons.
44.—(1) Where a company making a claim for relief under this Chapter (hereafter in this subsection referred to as “the buyer”) buys from another person (hereafter in this subsection referred to as “the seller”), and
(a) the seller has control over the buyer or, the seller being a body corporate or partnership, the buyer has control over the seller or some other person has control over both the seller and the buyer, and
(b) the price in the transaction is less than that which might have been expected to obtain if the parties to the transaction had been independent parties dealing at arm's length,
then the income or losses of the buyer and the seller shall be computed, for any purpose of the Tax Acts, as if the price in the transaction had been that which would have obtained if the transaction had been a transaction between independent persons dealing as aforesaid.
(2) Where a company making a claim for relief under this Chapter (hereafter in this subsection referred to as “the seller”) sells goods to another person (hereafter in this subsection referred to as “the buyer”) and
(a) the buyer has control over the seller or, the buyer being a body corporate or partnership, the seller has control over the buyer or some other person has control over both the seller and the buyer, and
(b) the goods are sold at a price greater than the price which they might have been expected to fetch if the parties to the transaction had been independent parties dealing at arm's length,
then the income or losses of the buyer and the seller shall be computed, for any purpose of the Tax Acts, as if the goods had been sold by the seller to the buyer for the price which they would have fetched if the transaction had been a transaction between independent persons dealing as aforesaid.
(3) For the purposes of subsection (2) a company shall be deemed to sell goods where and to the extent that, for the purposes of this Chapter, any amount receivable by it in payment for any trading activity is regarded as an amount receivable from the sale of goods and “seller” and “buyer” shall be construed accordingly.
(4) In this section “control” has the meaning assigned to it by section 158 of the Corporation Tax Act, 1976.
(5) The inspector may by notice in writing require a company making a claim for relief under this Chapter to furnish him with such information or particulars as may be necessary for the purposes of this section, and section 41 (2) shall have effect as if the matters of which proof is required thereby included the information or particulars specified in a notice under this section.
Distributions.
45.—(1) For the purposes of this section a distribution made by a company shall be a relevant distribution if it is made on a day (hereafter in this section referred to as “the relevant day”) falling on or after the 1st day of January, 1981, and if the total amount of the distributions made by the company on that day does not exceed an amount (hereafter in this section referred to as “the amount of the primary fund”) determined by the formula
(A−B) + (C−D) + E−F
where, subject to sections 46 to 49—
A is the amount of the company's income the corporation tax in respect of which is reduced under section 41 for the last relevant accounting period of the company which ended before the relevant day:
Provided that where the distribution is not a distribution declared by the company in a general meeting held as an annual general meeting this definition shall have effect as if the reference therein to the last relevant accounting period which ended before the relevant day were a reference to the relevant accounting period of the company in which the distribution is made,
B is the amount of the corporation tax, as reduced under section 41, in respect of the amount of income mentioned in the definition of A,
C is the aggregate of the amounts of the company's income the corporation tax in respect of which is reduced under section 41 for all relevant accounting periods of the company preceding the relevant accounting period which falls to be taken into account in the definition of A,
D is the aggregate of the amounts of the corporation tax, as reduced under section 41, in respect of the amounts of income comprised in the aggregate amount calculated in accordance with the definition of C,
E is the aggregate amount of the relevant distributions received by the company at any time prior to the relevant day:
Provided that a relevant distribution shall not be included within this definition if the distribution, together with the tax credit to which the company is entitled in respect of it, is franked investment income against which relief is given under section 15 (4), 25 or 26 of the Corporation Tax Act, 1976, and which relief was not subsequently withdrawn under the provisions of those sections, and
F is the aggregate amount of the relevant distributions made by the company on any day earlier than the relevant day.
(2) Where in relation to a company the amount of the primary fund is greater than zero but is less than the total amount of the distributions made by the company on the relevant day, a distribution made by the company on that day shall be treated as if it consisted of two distributions being, respectively—
(a) a relevant distribution equal to such an amount as bears to the whole of the distribution the same proportion as the amount of the primary fund bears to the total amount of the distributions so made on that day, and
(b) a separate distribution which is not a relevant distribution and which consists of the balance of the distribution.
(3) The tax credit to which a recipient of a relevant distribution is entitled in respect of it shall, notwithstanding section 88 (2) of the Corporation Tax Act, 1976, be an amount equal to one-eighteenth of the amount of the relevant distribution.
(4) In relation to a relevant distribution, section 83 (4) (a) of the Corporation Tax, Act, 1976, shall have effect as if for “income tax at the standard rate for that year on” there were substituted “one-nineteenth of”.
(5) The tax credit (if any) to which the recipient of a distribution to which subsection (2) (b) applies is entitled in respect of the distribution shall be calculated in accordance with the provisions of the Corporation Tax Acts other than subsection (3).
(6) In relation to a relevant distribution (including part of a distribution which is treated under subsection (2) as a relevant distribution) made by a company, sections 5 and 83 (5) of the Corporation Tax Act, 1976, shall apply to the company so that the statements provided for by those sections shall show, as respects each such distribution, in addition to the particulars required to be given apart from this subsection, that the distribution is a relevant distribution within the meaning of this section.
(7) Where, on a claim being made by a company for relief under this Chapter in relation to a trade for any relevant accounting period, it appears to the inspector, or, on appeal, to the Appeal Commissioners, that, when account is taken of that relief, the amount of the primary fund in relation to any distribution (including part of a distribution to which subsection (2) (b) applies) made by the company on a relevant day is such that the amount of the tax credit to which the recipient of the distribution was shown to be entitled on the statement annexed to or accompanying any warrant or cheque or other order mentioned in section 5 of the Corporation Tax Act, 1976, or in any statement mentioned in section 83 (5) of that Act, is greater than the amount of the tax credit to which the said recipient is entitled under the provisions of this section, then any relief under this Chapter to which the company would otherwise be entitled in respect of the trade for the relevant accounting period shall be reduced by the excess of the amount of the tax credit to which the recipient was so shown to be entitled over the amount to which he is entitled under the provisions of this section, and there shall be made such additional assessments or adjustments of assessments as may in any case be required in order to give effect to this subsection:
Provided that—
(a) no account shall be taken of the reduction of relief under this Chapter by virtue of this subsection in determining any amount which falls to be taken into account—
(i) in the definition of B or D in subsection (1),
(ii) in paragraph (bb) of the proviso to subsection (3) of section 182 of the Corporation Tax Act, 1976, or
(iii) in paragraph (iiA) of the proviso to subsection (3) (b) of section 184 of that Act, and
(b) the provisions of this subsection shall not apply if the inspector, or, on appeal, the Appeal Commissioners, is or are satisfied that, either by reason of a correction by the company of the statement annexed to or accompanying the relevant warrant or cheque or other order mentioned in section 5 of the Corporation Tax Act, 1976, or of the statement mentioned in section 83 (5) of that Act, or for any other good and sufficient reason, it would be just and reasonable that they should not apply.
(8) The inspector may by notice in writing require a company to furnish him with such information or particulars as may be necessary for the purposes of this section and if the company does not comply with the requirements of the notice it shall be liable to a penalty of £100.
Treatment of certain deductions in relation to relevant distributions.
46.—(1) In this section “relevant deduction”, in relation to a relevant accounting period of a company, means any amount allowed as a deduction against the total profits of the company in that period in respect of—
(a) charges on income,
(b) group relief,
(c) any allowance in respect of capital expenditure to which effect is given for that period under section 14 (6) of the Corporation Tax Act, 1976,
(d) any loss in respect of which the profits of that period are treated as reduced under section 16 (2) of that Act, or
(e) other amounts which, under the Corporation Tax Acts, can be deducted from or set against or treated as reducing profits of more than one description.
(2) Where, for any relevant accounting period of a company—
(a) the corporation tax referable to the income of the company from the sale of goods falls to be reduced under section 41, and
(b) a relevant deduction has been allowed against the total profits in computing the corporation tax chargeable,
then, the amount of the company's income which falls to be taken into account in the definition of A or C in section 45 (1) in respect of that relevant accounting period shall be reduced by an amount equal to such part of the relevant deduction as bears to the whole the same proportion as the amount of the income of the company from the sale of goods bears to the total income brought into charge to corporation tax for the relevant accounting period.
Provisions relating to relief for certain losses and capital allowances carried forward from 1975-76.
47.—(1) Section 182 of the Corporation Tax Act, 1976, is hereby amended—
(a) in subsection (1), by the substitution for the definition of “relevant corporation tax” of the following definition:
“‘relevant corporation tax’ has, in relation to an accounting period, the meaning assigned to it in subsection (10) (inserted by the Finance Act, 1980) of section 58 with the substitution of ‘the accounting period’ for ‘the relevant accounting period’.”,
and
(b) in the proviso to subsection (3), by the insertion after paragraph (b) of the following paragraph:
“(bb) where the corporation tax payable by the company for an accounting period is reduced by virtue of a claim under section 41 (2) (basis of relief from corporation tax: manufacturing companies) of the Finance Act, 1980, the relief to be given under this section for the accounting period shall be reduced in the same proportion as the corporation tax payable by the company for the accounting period so far as it is attributable to the income from the trade is so reduced; and the corporation tax attributable to the income from the trade shall be the amount mentioned in paragraph (b);”.
(2) Where, for any accounting period of a company which coincides with or includes a relevant accounting period—
(a) the corporation tax which is referable to the income of the company from the sale in the course of a trade of goods for the relevant accounting period falls to be reduced under section 41, and
(b) a reduced relief under section 182 of the Corporation Tax Act, 1976, is allowed as respects the accounting period in accordance with the provisions of paragraph (bb) of the proviso to subsection (3) of the said section 182,
then—
(i) the amount of the company's income which, apart from this paragraph, falls to be taken into account in the definition of A or C in section 45 (1) in respect of the relevant accounting period shall be reduced by an amount determined by the formula
G × | 9 __ 7 | × | H __ J |
where—
G is the amount of the reduction in the relief in respect of the trade for the accounting period under the provisions of the said paragraph (bb) of the said proviso,
H is the income of the accounting period within the meaning of section 28 (8) of the Corporation Tax Act, 1976, and
J is the relevant corporation tax for the accounting period within the meaning of the said section 182,
and
(ii) the amount of the corporation tax (as reduced under section 41) which, apart from this paragraph, falls to be taken into account in the definition of B or D in section 45 (1) in respect of the relevant accounting period shall be reduced by an amount determined by the formula
G × | 2 __ 7 |
where G has the same meaning as in paragraph (i).
Provisions relating to relief for certain corporation profits tax losses.
48.—(1) Subsection (3) of section 184 of the Corporation Tax Act, 1976, is hereby amended—
(a) in paragraph (b), by the substitution for the definitions of A and B of the following definitions:
“A is the excess of the amount of corporation tax which, apart from sections 58 (basis of relief from corporation tax for export profits), 182, this section and section 41 of the Finance Act, 1980, is chargeable for the accounting period over an amount calculated by applying a rate equal to the standard rate for the year of assessment in which the accounting period ends to the amount of the company's income for the accounting period, and
B is the excess of the amount of corporation tax which, apart from sections 58, 182, this section and section 41 of the Finance Act, 1980, would be chargeable for the accounting period if the amount of the company's income for the accounting period were reduced by the appropriate amount over an amount calculated by applying a rate equal to the standard rate for the year of assessment in which the accounting period ends to the amount of the company's income for the accounting period as reduced by the appropriate amount:”,
and
(b) in the proviso to paragraph (b), by the deletion of “and” in paragraph (ii) and by the substitution for paragraph (iii) and the paragraph immediately following it of the following:
“(iiA) where the corporation tax payable by a company for an accounting period is reduced by virtue of a claim under section 41 (2) of the Finance Act, 1980, the amount of relief to be allowed under the foregoing provisions of this section shall be reduced in the same proportion which the amount by which the corporation tax referable to the income from the sale of goods (within the meaning of the said section 41) for that accounting period is so reduced bears to the relevant corporation tax; and
(iii) the amount of a reduction made for an accounting period under paragraph (i) or (ii) of this proviso shall, for the purposes of section 64, be deemed to be a reduction of the amount of relief allowed under section 58, and for the purposes of this proviso—
(I) ‘corporation tax referable to the income attributable to the excess’ and ‘corporation tax referable to the income from the sale of goods exported’ have the meanings assigned to them in section 58, and
(II) ‘relevant corporation tax’ has the meaning assigned to it in section 182.”.
(2) Where, for any accounting period of a company which coincides with or includes a relevant accounting period—
(a) the corporation tax which is referable to the income of the company from the sale in the course of the trade of goods for the relevant accounting period falls to be reduced under section 41, and
(b) a reduced relief under section 184 of the Corporation Tax Act, 1976, is allowed as respects the accounting period in accordance with the provisions of paragraph (iiA) of the proviso to subsection (3) (b) of the said section 184,
then—
(i) the amount of the company's income which, apart from this paragraph, falls to be taken into account in the definition of A or C in section 45 (1) in respect of the relevant accounting period shall be reduced by an amount determined by the formula
K × | L __ M | × | N __ P |
where—
K is the amount of the relief for the accounting period under the said section 184 before any reduction in that relief under the provisions of the proviso to subsection (3) (b) of that section,
L is the income of the accounting period within the meaning of section 28 (8) of the Corporation Tax Act, 1976,
M is the relevant corporation tax within the meaning of section 182 of the Corporation Tax Act, 1976, in relation to the accounting period,
N is the income from the sale of goods, within the meaning of section 41, for the relevant accounting period, and
P is the total income brought into charge to corporation tax for the accounting period,
and
(ii) the amount of the corporation tax (as reduced under section 41) which, apart from this paragraph, falls to be taken into account in the definition of B or D in section 45 (1) in respect of the relevant accounting period shall be reduced by an amount determined by the formula
Q × | 2 __ 7 |
where Q is the amount of the reduction in the relief for the accounting period under the provisions of the said paragraph (iiA) of the said proviso.
Dividends and other distributions at gross rate or of gross amount.
49.—(1) Where a company makes a relevant distribution within the meaning of section 45, including part of a distribution treated under section 45 (2) as a relevant distribution, in respect of any right or obligation to which section 178 of the Corporation Tax Act, 1976, applies, the company shall make a supplementary distribution of an amount equal to the excess of the amount of the tax credit which would have applied in respect of the relevant distribution if section 45 (3) had not been enacted over the amount of the tax credit which in accordance with the said section 45 (3) applies to the relevant distribution.
(2) Where the whole or part of a supplementary distribution under subsection (1) is a relevant distribution within the meaning of subsection (1) or (2) (a) of section 45 and the recipient of that relevant distribution is a company, then, for the purposes of determining whether and to what extent a distribution made by that company is a relevant distribution, the whole or part (as the case may be) of the supplementary distribution shall be an amount to be taken into account under the definition of E in the formula in the said section in relation to that distribution made by that company.
(3) Notwithstanding the provisions of section 88 of the Corporation Tax Act, 1976, the recipient of a supplementary distribution under subsection (1) shall not be entitled to a tax credit in respect of it.
(4) In relation to any supplementary distribution within the meaning of subsection (1), section 5 of the Corporation Tax Act, 1976, shall apply to the company so that the statement required by that section shall show, in addition to the particulars required to be given apart from this section, the separate amount of such supplementary distribution.
Exclusion of mining and construction operations.
50.—(1) For the purposes of relief under this Chapter income from the sale of goods shall not include income from—
(a) any mining operations for the purpose of obtaining, whether by underground or surface working, any scheduled mineral, mineral compound or mineral substance, within the meaning of section 2 of the Minerals Development Act, 1940, or
(b) any construction operations within the meaning of section 17 of the Finance Act, 1970 (inserted by the Finance Act, 1976).
(2) Where a company carries on a trade which consists of or includes the manufacture of goods and, in the course of the trade, carries on any mining operations within the meaning of subsection (1) (a) from which it obtains any scheduled mineral, mineral compound or mineral substance of the kind referred to in that subsection and any such mineral, compound or substance is not sold by the company in the course of the trade but forms the whole or part of the materials used in the manufacture of such goods or is to any extent incorporated in the goods in the course of their manufacture, then, part of the income which, apart from this subsection, would be income from the sale of goods for the purposes of section 41 shall be deemed, for the purposes of subsection (1), to be income from such mining operations and that part shall, for the purposes of that subsection, be such amount as appears to the inspector or, on appeal, to the Appeal Commissioners, to be just and reasonable.
(3) Where the amount receivable from a sale of goods includes consideration for the carrying out, in relation to those goods, of any construction operations as defined in subsection (1) (b), then, part of the income which, apart from this subsection, would be income from the sale of goods for the purposes of section 41, shall be deemed, for the purposes of subsection (1), to be income from such construction operations and that part shall, for the purposes of that subsection, be such amount as appears to the inspector or, on appeal, to the Appeal Commissioners, to be just and reasonable.
Appeals.
51.—An appeal to the Appeal Commissioners shall lie on any question arising under this Chapter in like manner as an appeal would lie against an assessment to corporation tax and the provisions of the Tax Acts relating to appeals shall apply and have effect accordingly.
Chapter VII
Income Tax and Corporation Tax
Amendment of section 40 (application of section 31 (building societies) of Corporation Tax Act, 1976, for certain years of assessment) of Finance Act, 1977.
52.—Section 40 of the Finance Act, 1977, is hereby amended by the substitution of “six” for “four” (inserted by the Finance Act, 1978) in each place where it occurs in subsection (1), and the said subsection (1), as so amended, is set out in the Table to this section.
TABLE
(1) Notwithstanding the proviso to section 31 (1) of the Corporation Tax Act, 1976, any arrangements entered into by the Revenue Commissioners and any building society as respects the year of assessment 1975-76, in so far as they provide for payment of an amount representing income tax calculated in part at the standard rate and in part at a reduced rate, may, with any necessary modifications, be continued for the six years of assessment immediately following for the purpose of determining, in relation to that building society, the amount representing income tax which is referred to in paragraph (a) of the said section 31 (1) and that section shall have effect in relation to any arrangements so continued for the said six years.
Amendment of provisions relating to relief in respect of increase in stock values.
53.—(1) Section 31A (inserted by the Finance Act, 1976) of the Finance Act, 1975, is hereby amended by the substitution of “1980” for “1979”—
(a) in paragraph (iv) (inserted by the Finance Act, 1979) of the proviso (inserted by the Finance Act, 1977) to subsection (4) (a),
(b) in subsection (7) (inserted by the Finance Act, 1977), and
(c) in subsection (9) (inserted by the Finance Act, 1977) in each place where it occurs,
and the said paragraph, the said subsection (7) (other than the proviso) and the said subsection (9) (other than the proviso), as so amended, are set out in the Table to this subsection.
TABLE
(iv) a deduction shall not be allowed under the provisions of this section in computing a company's trading income for any accounting period which ends on or after the 6th day of April, 1980.
(7) Where in relation to an accounting period a company's opening stock value exceeds its closing stock value, the amount of the excess (in this section referred to as the company's “decrease in stock value”) shall, if the accounting period ends on a date before the 6th day of April, 1980, be treated in the computation of the company's trading income for the purposes of corporation tax, as a trading receipt of the company's trade for that accounting period:
(9) In the computation of a company's trading income for the purposes of corporation tax for any accounting period which ends on or after the 6th day of April, 1980, in which there is a decrease in stock value, there shall be treated as a trading receipt of the company's trade for that accounting period the amount (if any) by which A exceeds the aggregate of B and C
where—
A is the aggregate amount of the company's decreases in stock value in all accounting periods which ended on or after the 6th day of April, 1980,
B is the aggregate amount of the company's increases in stock value in all accounting periods which ended on or after the 6th day of April, 1980, and
C is the aggregate of the amounts which under this subsection are treated as trading receipts of the company's trade for preceding accounting periods:
(2) Section 12 of the Finance Act, 1976, is hereby amended—
(a) by the insertion, in paragraph (c) (inserted by the Finance Act, 1979) of subsection (2), after “1979-80” of “or 1980-81”,
(b) by the substitution in subsection (3) of “1980-81” for “1979-80” (inserted by the Finance Act, 1979), and
(c) by the substitution of “1980” for “1979” in each place where it occurs in subsection (5) (inserted by the Finance Act, 1978) and subsection (6) (inserted by the Finance Act, 1977),
and the said paragraph, the said subsection (3), the said subsection (5) (other than the proviso) and the said subsection (6) (other than the proviso), as so amended, are set out in the Table to this subsection.
TABLE
(c) Where a deduction allowed by virtue of this section in computing a person's trading profits of a trade for an accounting period has effect for the year 1979-80 or 1980-81, the amount of the deduction shall, notwithstanding any provision to the contrary, be three-fourths of the amount which, apart from this paragraph, would be the amount of the deduction for that accounting period.
(3) Any deduction allowed by virtue of this section in computing a person's trading profits for an accounting period shall not have effect for any purpose of the Income Tax Acts for any year of assessment prior to the year 1974-75 or later than the year 1980-81.
(5) In the computation of a person's trading income for an accounting period in which there is a decrease in stock value and which ends on a date in the period from the 6th day of April, 1976, to the 5th day of April, 1980, the amount of that decrease shall be treated as a trading receipt of the trade for that accounting period:
(6) In the computation of a person's trading income for any accounting period in which there is a decrease in stock value and which ends on or after the 6th day of April, 1980, there shall be treated as a trading receipt of the trade for that accounting period the amount (if any) by which A exceeds the aggregate of B and C
where—
A is the aggregate amount of the person's decreases in stock value in all accounting periods which ended on or after the 6th day of April, 1980,
B is the aggregate amount of the person's increases in stock value in all accounting periods which ended on or after the 6th day of April, 1980, and
C is the aggregate of the amounts which are treated as trading receipts of the person's trade for preceding accounting periods which ended on or after the 6th day of April, 1980:
Amendment of provisions relating to appeals.
54.—(1) Section 416 (5) of the Income Tax Act, 1967, shall have effect as if “this Part” were substituted for “subsections (7) and (8)”.
(2) Section 421 of the Income Tax Act, 1967, shall have effect, and, as respects paragraph (b), shall be deemed always to have had effect, as if—
(a) the following proviso were added to subsection (2):
“Provided that the Commissioners may permit any other person representing the appellant to plead before them where they are satisfied that such permission should be given.”,
(b) the following subsections were added:
“(5) Unless the circumstances of the case otherwise require—
(a) where on an appeal against an assessment which assesses an amount which is chargeable to tax it appears to the Commissioners that the appellant is overcharged by the assessment they may, in determining the appeal, reduce only the amount which is chargeable to tax,
(b) where, on such an appeal as aforesaid, it appears to the Commissioners that the appellant is correctly charged by the assessment they may, in determining the appeal, order that the amount which is chargeable to tax shall stand good, and
(c) where, on such an appeal as aforesaid, it appears to the Commissioners that the appellant ought to be charged in an amount exceeding the amount contained in the assessment, they may charge the excess by increasing only the amount which is chargeable to tax.
(6) Where an appeal is determined by the Commissioners, the inspector or other officer shall give effect to the Commissioners' determination and thereupon, if the determination is that the assessment is to stand good or is to be amended, the assessment or the amended assessment, as the case may be, shall have the same force and effect as if it were an assessment in respect of which no notice of appeal had been given.”.
Amendment of provisions relating to charge of income tax under Schedules.
55.—The following section shall be substituted for section 4 of the Income Tax Act, 1967:
“4.—Where any Act enacts that income tax shall be charged for any year at any rate or rates, tax at that rate or at those rates, as may be appropriate, shall, subject to the provisions of this Act and the Corporation Tax Act, 1976, be charged for that year in respect of all property, profits or gains respectively described or comprised in the Schedules contained in the sections enumerated below, that is to say—
Schedule C — Section 47;
Schedule D — Section 52;
Schedule E — Section 109; and
Schedule F — Section 83 of the Corporation Tax Act, 1976,
and in accordance with the provisions of this Act and of the Corporation Tax Act, 1976, respectively applicable to those Schedules.”.
Amendment of section 24 (business entertainment expenses) of Finance Act, 1973.
56.—Section 24 of the Finance Act, 1973, is hereby amended—
(a) by the insertion after subsection (1) of the following subsection—
“(1A) In respect of any expenses incurred on or after the 27th day of February, 1980, in providing business entertainment, no sum shall be—
(a) deducted in computing the amount of profits or gains chargeable to tax under Schedule D, or
(b) included in computing any expenses of management in respect of which a deduction may be claimed under section 15 or 33 of the Corporation Tax Act, 1976,
in excess of 50 per cent. of the sum which, but for this subsection, would have been so deducted or so included.”,
(b) as respects the year 1980-81 and subsequent years of assessment and as respects any accounting period of a company which ends on or after the 6th day of April, 1980, by the substitution for subsection (3) of the following subsection—
“(3) (a) Where any asset is used or is provided for use, wholly or partly, for the purpose of providing business entertainment—
(i) if the expenses incurred or to be incurred in respect of the provision of the said business entertainment are not or will not be wholly, exclusively and necessarily laid out or expended for the purposes of a trade, no allowance under the specified provisions shall be allowed in respect of the use of the asset or the expenditure incurred in the provision of the asset to the extent that it is used or is to be used for the purposes of the said business entertainment,
(ii) if the expenses incurred or to be incurred in respect of the provision of the business entertainment are or will be wholly, exclusively and necessarily incurred for the purposes of a trade, no allowance under the specified provisions shall be allowed in respect of the use of the asset or the expenditure incurred in the provision of the asset to the extent that it is used or is to be used for the purpose of the said business entertainment save to the extent of 50 per cent. of the allowance which, apart from this subparagraph, would have been allowed.
(b) In this subsection ‘specified provisions’ means section 241, Chapter III of Part XIV, Chapters I and III of Part XV and Chapters II and V of Part XVI of the Income Tax Act, 1967, and section 22 of the Finance Act, 1971.”,
and
(c) by the substitution in subsection (4) of “subsections (1) and (1A) apply” for “subsection (1) applies”.
Use of certificates in proceedings for recovery of tax or penalties.
57.—(1) Section 488 (5) of the Income Tax Act, 1967, is hereby amended by the insertion in paragraph (a) after subparagraph (i) of the following subparagraph:
“(ia) under the provisions of section 429 (4) (inserted by section 19 of the Finance Act, 1971), or”.
(2) Section 500 of the Income Tax Act, 1967, is hereby amended by the insertion after subsection (3) of the following subsection:
“(4) In proceedings for recovery of a penalty incurred under this section or under section 501—
(i) a certificate signed by an officer of the Revenue Commissioners which certifies that he has examined his relevant records and that it appears from them that a stated notice or precept was duly given to the defendant on a stated day shall be evidence until the contrary is proved that that person received that notice or precept in the ordinary course,
(ii) a certificate signed by an officer of the Revenue Commissioners which certifies that he has examined his relevant records and that it appears from them that, during a stated period, a stated notice or precept has not been complied with by the defendant shall be evidence until the contrary is proved that the defendant did not, during that period, comply with that notice or precept,
(iii) a certificate signed by an officer of the Revenue Commissioners which certifies that he has examined his relevant records and that it appears from them that, during a stated period, the defendant has failed to do a stated act, furnish stated particulars or deliver a stated account in accordance with any of the provisions specified in column 3 of Schedule 15 shall be evidence until the contrary is proved that the defendant did so fail,
(iv) a certificate certifying as provided for in subparagraph (i), (ii) or (iii) and purporting to be signed by an officer of the Revenue Commissioners may be tendered in evidence without proof and shall be deemed until the contrary is proved to have been signed by such officer.”.
Amendment of section 265 (balancing allowances and balancing charges) of Income Tax Act, 1967.
58.—Section 265 (4) of the Income Tax Act, 1967, is hereby amended by the substitution for “whole of the relevant period.” of “whole of the relevant period:
Provided that where, but for section 264 (4) or the proviso to paragraph 1 (5) of the First Schedule to the Corporation Tax Act, 1976, a writing-down allowance would have been made to a person for any chargeable period, the part of the relevant period comprised in the said chargeable period or its basis period shall be deemed for the purposes of this subsection to be comprised in a chargeable period for which a writing-down allowance was made to the person.”.
Chapter VIII
Anti-evasion
Amendment of section 516 (penalty for false statement made to obtain allowance) of Income Tax Act, 1967.
59.—In relation to offences committed after the passing of this Act, the following section shall be substituted for section 516 of the Income Tax Act, 1967:
“516.—A person who—
(a) knowingly makes any false statement or false representation—
(i) in any return or statement made with reference to tax, or
(ii) for the purpose of obtaining any allowance, reduction, rebate or repayment of tax either for himself or for any other person,
or
(b) knowingly and wilfully aids, abets, assists, incites or induces another person—
(i) to make or deliver a false or fraudulent account, return, list, declaration or statement with reference to property, profits or gains or to tax, or
(ii) unlawfully to avoid liability to tax by failing to disclose the full amount of his income from all sources,
shall be guilty of an offence and shall be liable, on summary conviction, to imprisonment for a term not exceeding six months.”.
Amendment of section 34 (inspection of documents and records) of Finance Act, 1976.
60.—Section 34 of the Finance Act, 1976, is hereby amended by the substitution for subsection (2) of the following subsection:
“(2) (a) An authorised officer may at all reasonable times enter any premises or place where any trade or profession is carried on or anything is done in connection with the trade or profession and—
(i) may require the person carrying on the trade or profession, or any person on those premises or in that place who is employed by the person carrying on the trade or profession, to produce any books, records, accounts or other documents relating to the trade or profession and may remove and retain any such books, records, accounts or other documents relating to the trade or profession for such period as may be reasonable for their examination,
(ii) may examine any such books, records, accounts or other documents and may take copies of or extracts from the books, records, accounts or other documents,
(iii) may examine any property listed in any balance sheets, stock sheets or other such statements,
(iv) may require the person carrying on the trade or profession, or any person on those premises or in that place, who is employed by the person carrying on the trade or profession, to give the authorised officer all reasonable assistance.
(b) Nothing in this subsection shall be construed as requiring any person carrying on a profession, or any person employed by any person carrying on a profession, to produce to an authorised officer any documents relating to a client, other than such documents—
(i) as pertain to the payment of fees to the person carrying on the profession or to other financial transactions of the person carrying on the profession, or
(ii) as are otherwise material to the tax liability of the person carrying on the profession,
and, in particular, he shall not be required to disclose any information or professional advice of a confidential nature given to a client.”.
Chapter IX
Capital Gains Tax
Amendment of provisions relating to married person in Capital Gains Tax Act, 1975.
61.—The Capital Gains Tax Act, 1975, is hereby amended, as respects the year 1980-81 and subsequent years of assessment—
(a) in section 2, by the substitution for subsection (3) of the following subsection:
“(3) (a) References in this Act to a married woman living with her husband shall be construed in accordance with subsection (1) of section 192 (inserted by the Finance Act, 1980) of the Income Tax Act, 1967.
(b) For the purposes of paragraph (a) the reference in the aforementioned subsection (1) to a wife shall be construed as a reference to a married woman.”,
(b) in section 13, by the substitution for subsection (4) of the following subsection:
“(4) Where, apart from subsection (1), the amount on which an individual is chargeable to capital gains tax under section 5 (1) for a year of assessment (hereafter in this subsection referred to as “the first-mentioned amount”) is less than £500 and the spouse of the individual (being, at any time during that year of assessment, a married woman living with her husband, or that husband) is, apart from subsection (1), chargeable to capital gains tax on any amount for that year, section 16 (1) shall have effect in relation to the spouse as if the sum of £500 mentioned therein were increased by an amount equal to the difference between the first-mentioned amount and £500.”,
(c) in section 25 (9A) (inserted by the Finance Act, 1979), by the substitution for the proviso to paragraph (b) of the following proviso:
“Provided that not more than one dwelling-house (or part of a dwelling-house) may qualify for relief as being the residence of a dependent relative of the claimant at any one time.”, and
(d) in paragraph 10 of Schedule 4, by the substitution for subparagraph (2) of the following subparagraph:
“(2) Section 196 (special provisions relating to tax on wife's income) (inserted by the Finance Act, 1980) of the Income Tax Act, 1967, shall apply with any necessary modifications in relation to capital gains tax as it applies in relation to income tax.”.
Deletion of references to sterling in Capital Gains Tax Act, 1975.
62.—The Capital Gains Tax Act, 1975, is hereby amended, as respects the year 1980-81 and subsequent years of assessment—
(a) in section 7 (1), by the deletion in paragraph (b) of “and sterling”, and
(b) in section 46, by the deletion in subsection (6) of “or in sterling”,
and the said paragraph (b) and the said subsection (6), as so amended, are set out in the Table to this section.
TABLE
(b) any currency, other than Irish currency, and
(6) This section shall not apply to a debt owed by a bank which is not in Irish currency and which is represented by a sum standing to the credit of a person in an account in the bank unless it represents currency acquired by the holder for the personal expenditure outside the State of himself or his family or dependants (including expenditure on the maintenance of any residence outside the State).
PART II
Customs and Excise
Interpretation (Part II).
63.—In this Part “the Order of 1975” means the Imposition of Duties (No. 221) (Excise Duties) Order, 1975 (S.I. No. 307 of 1975).
Beer.
64.—(1) The duty of excise on beer imposed by paragraph 7 (1) of the Order of 1975 shall be charged, levied and paid, as on and from the 28th day of February, 1980, at the rate of £90.121 for, in the case of all beer brewed within the State, every 36 gallons of worts of a specific gravity of 1,055 degrees, and, in the case of all imported beer, every 36 gallons of beer of which the worts were before fermentation of a specific gravity of 1,055 degrees, in lieu of the rate mentioned in section 39 (1) of the Finance Act, 1979.
(2) Subject to paragraph 4 of the Imposition of Duties (No. 246) (Beer) Order, 1980 (S.I. No. 49 of 1980), the drawback on beer provided for in paragraph 7 (3) of the Order of 1975 shall, as respects beer on which it is shown, to the satisfaction of the Revenue Commissioners, that duty at the rate mentioned in subsection (1) of this section has been paid, be calculated, according to the original specific gravity of the beer, at the rate of £90.121 on every 36 gallons of beer of which the original specific gravity was 1,055 degrees in lieu of the rate mentioned in section 39 (2) of the Finance Act, 1979.
Spirits.
65.—(1) The duty of excise on spirits imposed by paragraph 4 (2) of the Order of 1975 shall be charged, levied and paid, as on and from the 28th day of February, 1980, at the several rates specified in the Second Schedule to this Act in lieu of the several rates specified in the second column of the First Schedule to the Imposition of Duties (No. 244) (Excise Duties on Spirits, Beer and Hydrocarbon Oils) Order, 1979 (S.I. No. 415 of 1979).
(2) Nothing in this section shall operate to relieve from or to prejudice or affect the additional duty of excise in respect of immature spirits imposed by paragraph 4 (2) of the Order of 1975 and charged, levied and paid at the several rates specified in the third column of the First Schedule to the Imposition of Duties (No. 244) (Excise Duties on Spirits, Beer and Hydrocarbon Oils) Order, 1979.
(3) Paragraph 4 (3) of the Order of 1975 is hereby amended, as on and from the 28th day of February, 1980, by the substitution for clauses (b) and (c) thereof of the following clauses:
“(b) Where spirits to which this subparagraph applies are delivered from a bonded warehouse, the Revenue Commissioners may, subject to compliance with such conditions for securing payment of the duty as they may think fit to impose, permit payment of the said duties to be deferred to a day not later than—
(i) in case the spirits are so delivered on a day in the month of December in any year up to and including the 20th day of that month, the last day of that month in the same year, or
(ii) in any other case, the last day of the month succeeding the month in which the spirits are so delivered.
(c) Where spirits to which this subparagraph applies are delivered from a bonded warehouse on or after the 21st day in the month of December in any year, no deferment of payment of duty as provided for in this subparagraph shall be allowed in respect of the spirits.”
(4) In the Second Schedule to this Act “alcohol” means pure ethyl alcohol.
Tobacco products.
66.—(1) In this section and in the Third Schedule to this Act—
“the Act of 1977” means the Finance (Excise Duties on Tobacco Products) Act, 1977;
“cigarettes”, “cigars”, “cavendish or negrohead”, “hard pressed tobacco”, “other pipe tobacco”, “smoking tobacco”, “chewing tobacco” and “tobacco products” have the same meanings as they have in the Act of 1977 as amended by the Order of 1979;
“the Order of 1979” means the Imposition of Duties (No. 243) (Excise Duty on Tobacco Products) Order, 1979 (S.I. No. 296 of 1979).
(2) The duty of excise on tobacco products imposed by section 2 of the Act of 1977 shall be charged, levied and paid, as on and from the 28th day of February, 1980, at the several rates specified in the Third Schedule to this Act in lieu of the several rates specified in the Fourth Schedule to the Finance Act, 1979 and the Order of 1979.
Wine and made wine.
67.—(1) The duty of excise on wine imposed by paragraph 5 (2) of the Order of 1975 shall be charged, levied and paid, as on and from the 28th day of February, 1980, at the several rates specified in Part I of the Fourth Schedule to this Act in lieu of the several rates specified in the First Schedule to the Imposition of Duties (No. 245) (Excise Duties on Wine and Made Wine) Order, 1979 (S.I. No. 416 of 1979).
(2) The duty of excise on made wine imposed by paragraph 6 (2) of the Order of 1975 shall be charged, levied and paid, as on and from the 28th day of February, 1980, at the several rates specified in Part II of the Fourth Schedule to this Act in lieu of the several rates specified in the Second Schedule to the Imposition of Duties (No. 245) (Excise Duties on Wine and Made Wine) Order, 1979.
(3) In the Fourth Schedule to this Act—
“actual alcoholic strength by volume” means the number of volumes of pure alcohol contained at a temperature of 20°C in 100 volumes of the product at that temperature;
“% vol” means alcoholic strength by volume.
Cider and perry.
68.—(1) The duty of excise on cider and perry imposed by paragraph 8 (2) of the Order of 1975 shall be charged, levied and paid, as on and from the 28th day of February, 1980, at the several rates specified in the Fifth Schedule to this Act in lieu of the rates specified in the Sixth Schedule to the Finance Act, 1979.
(2) In the Fifth Schedule to this Act—
“actual alcoholic strength by volume” means the number of volumes of pure alcohol contained at a temperature of 20°C in 100 volumes of the product at that temperature;
“% vol” means alcoholic strength by volume.
Table waters.
69.—(1) The duty of excise on table waters imposed by paragraph 9 (2) of the Order of 1975 shall be charged, levied and paid, as on and from the 28th day of February, 1980, at the rate of £0.372 per gallon in lieu of the rate specified in the said paragraph 9 (2).
(2) The rebate of excise duty provided for by section 15 of the Finance Act, 1960, shall not be allowed to any manufacturer of table waters in respect of table waters manufactured by him on or after the 1st day of March, 1980.
(3) (a) Subject to the subsequent paragraphs of this subsection, every manufacturer of table waters on which the duty of excise imposed by paragraph 9 (2) of the Order of 1975 is paid by him shall, on and after the 1st day of March, 1980, be allowed a rebate of the duty as follows in relation to each premises in which he manufactures the table waters:
Rate of Rebate | |
Where the quantity manufactured by him therein on which the duty has been paid by him in any year commencing on the 1st day of March does not exceed 20,000 gallons | £0.124 per gallon for each gallon thereof. |
exceeds 20,000 gallons and is less than 100,000 gallons | £0.124 per gallon for each of the first 20,000 gallons and £0.062 per gallon for each other gallon. |
is 100,000 gallons or more | £0.124 per gallon for each of the first 20,000 gallons and £0.062 per gallon for each of the next 80,000 gallons. |
(b) Where, apart from this paragraph, rebate under paragraph (a) of this subsection would fall to be allowed to a manufacturer in respect of two or more premises situate in the same county or other borough, urban district or town, the rebate shall be allowed in respect of one only of the premises.
(c) Where two or more persons successively manufacture table waters in any premises in any year commencing on the 1st day of March, then, as respects each of those persons other than the first—
(i) in case the amount of rebate which would be allowable under paragraph (a) of this subsection on the aggregate quantity of the table waters manufactured in the premises in that year by him and his predecessor or predecessors in the business in that year, assuming that those table waters had been manufactured by one person only, exceeds the aggregate amount of rebate allowable to such predecessor or predecessors in respect of table waters manufactured in the premises in that year, he shall not be allowed, by way of rebate under paragraph (a) of this subsection in respect of table waters manufactured by him in the premises in that year, an amount greater than the excess, and
(ii) in any other case, he shall not be allowed any such rebate.
(d) (i) In paragraph (b) of this subsection “town” means a town having commissioners under the Towns Improvement (Ireland) Act, 1854, or any place which is designated as a town in the census of population which is for the time being the latest published such census.
(ii) If any question arises as to the census of population applicable at any time for the purposes of this paragraph, the Minister for Finance may certify accordingly and the certificate shall be conclusive.
(e) In a case in which, apart from this paragraph, paragraph (c) of this subsection would not apply merely because periods of manufacture of table waters are separated by an intervening period, that paragraph shall apply.
Hydrocarbons.
70.—(1) In this section—
“the Act of 1976” means the Finance Act, 1976;
“the Order of 1978” means the Imposition of Duties (No. 234) (Excise Duties on Hydrocarbon Oils and Beer) Order, 1978 (S.I. No. 2 of 1978).
(2) The duty of excise on mineral hydrocarbon light oil imposed by paragraph 11 (1) of the Order of 1975 shall be charged, levied and paid, as on and from the 28th day of February, 1980, at the rate of £13.54 per hectolitre in lieu of the rate specified in paragraph 3 of the Order of 1978.
(3) The duty of excise on hydrocarbon oil imposed by paragraph 12 (1) of the Order of 1975 shall be charged, levied and paid, as on and from the 28th day of February, 1980, at the rate of £7.89 per hectolitre in lieu of the rate specified in paragraph 5 of the Order of 1978.
(4) Notwithstanding clause (b) or (c) of paragraph 11 (5) of the Order of 1975, the duty of excise imposed by the said paragraph 11 (1) shall be charged, levied and paid at the rate of £1.53 per hectolitre, as on and from the 28th day of February, 1980, on mineral hydrocarbon light oil to which the said clause (b) or (c) applies, in lieu of the rate specified in section 40 (2) (a) of the Act of 1976, as amended by paragraph 4 of the Order of 1978.
(5) Notwithstanding subparagraph (6) of paragraph 12 of the Order of 1975, the duty of excise imposed by subparagraph (1) of the said paragraph 12 shall be charged, levied and paid at the rate of £1.53 per hectolitre, as on and from the 28th day of February, 1980, on hydrocarbon oil to which the said subparagraph (6) applies, in lieu of the rate specified in section 40 (2) (b) of the Act of 1976 as amended by paragraph 4 of the Order of 1978.
(6) Paragraph 11 (7) of the Order of 1975, as amended by section 40 (3) of the Act of 1976 and by paragraph 4 of the Order of 1978, shall be amended, as on and from the 28th day of February, 1980, by the substitution for “£0.44” of “£1.53”.
(7) Any authorisation issued before the 28th day of February, 1980, under the provisions of paragraph 11 (7) of the Order of 1975 in relation to the importation or the delivery from the premises of a refiner of hydrocarbon oil or from a bonded warehouse of articles chargeable with the duty imposed by paragraph 11 (1) of the Order of 1975, upon payment of a duty of excise at the rate of £0.44 per hectolitre payable under section 40 (4) of the Act of 1976, as amended by paragraph 4 of the Order of 1978, shall, so far as it affects articles imported or delivered on or after that date, be deemed to authorise the importation or delivery of such articles on payment of a duty of excise at the rate of £1.53 per hectolitre in lieu of payment of the duty of excise aforesaid.
(8) The repayments of excise duty provided for in paragraphs 11 (10) and 12 (10) of the Order of 1975 shall, where the duty is chargeable and paid after the 27th day of February, 1980, be at the rate of duty paid less an amount of £1.53 per hectolitre in lieu of the rate specified in section 40 (5) of the Act of 1976, as amended by paragraph 4 of the Order of 1978.
(9) Paragraph 12 (1) of the Order of 1975, as amended by section 40 (7) of the Act of 1976 and by paragraph 5 of the Order of 1978, shall be amended, as on and from the 28th day of February, 1980, by the substitution for the proviso thereto of the following proviso:
“Provided, however, that the said excise duty shall be charged, levied and paid at the rate of £1.53 per hectolitre on mineral hydrocarbon heavy oil within the meaning of section 7 (6) of the Finance Act, 1933, so sent out or imported on or after the 28th day of February, 1980, in lieu of the rate chargeable under this subparagraph”.
(10) The amount of any rebate allowed under paragraph 12 (3) of the Order of 1975 shall, in respect of any hydrocarbon oil imported or delivered on or after the 28th day of February, 1980, be the amount of excise duty chargeable less an amount calculated at the rate of £1.53 per hectolitre in lieu of the rate specified in section 40 (8) of the Act of 1976 as amended by paragraph 4 of the Order of 1978.
(11) The amount of any repayment allowed under paragraph 4 of the Imposition of Duties (No. 232) (Hydrocarbon Oils) Order, 1977 (S.I. No. 279 of 1977), shall, in respect of any hydrocarbon oil imported or delivered from the premises of a refiner of hydrocarbon oil or from a bonded warehouse on or after the 28th day of February, 1980, be the amount of excise duty paid less an amount calculated at the rate of £0.44 per hectolitre.
(12) Paragraphs 11 (1) and 12 (1) of the Order of 1975 and section 41 (1) of the Act of 1976 shall be amended by the substitution of “produced or manufactured in the State” for “made in the State”, where the latter expression occurs in those paragraphs and that section and in the said paragraphs and section “manufacturer” shall be construed as including producer.
(13) As on and from the 28th day of February, 1980, the rate of any repayment allowed under paragraph 12 (11) of the Order of 1975, as amended by paragraph 6 of the Order of 1978, in respect of hydrocarbon oil on which such repayment is allowable and on which the excise duty mentioned in subsection (3) of this section was paid at the rate of £7.89 per hectolitre shall be £6.10 per hectolitre in lieu of the rate allowable immediately before the 28th day of February, 1980.
(14) The duty of excise on gaseous hydrocarbons in liquid form imposed by section 41 (1) of the Act of 1976 shall be charged, levied and paid, as on and from the 28th day of February, 1980, at the rate of £0.30 per gallon in lieu of the rate specified in subsection (b) of the said section 41 (1).
(15) Section 42 (2) of the Act of 1976 shall be amended, as on and from the 28th day of February, 1980, by the substitution for “£0.02” of “£0.07”.
Motor vehicles.
71.—The duty of excise imposed by paragraph 4 (1) of the Imposition of Duties (No. 236) (Excise Duties on Motor Vehicles, Televisions and Gramophone Records) Order, 1979 (S.I. No. 57 of 1979), on category A motor vehicles, within the meaning of paragraph 3 (a) of the said Order, shall be charged, levied and paid, as on and from the 28th day of February, 1980, at the rate of an amount equal to 40 per cent. of the chargeable value, in lieu of the rate specified in subparagraph 4 (3) (a) of the said Order.
Televisions.
72.—The duty of excise on televisions imposed by paragraph 5 (1) of the Imposition of Duties (No. 236) (Excise Duties on Motor Vehicles, Televisions and Gramophone Records) Order, 1979 (S.I. No. 57 of 1979), shall be charged, levied and paid, as on and from the 28th day of February, 1980, at the several rates specified in the Sixth Schedule to this Act in lieu of the several rates specified in the Table in paragraph 5 (2) of the said Order.
Gramophone records.
73.—The duty of excise on gramophone records imposed by paragraph 5 (1) of the Imposition of Duties (No. 236) (Excise Duties on Motor Vehicles, Televisions and Gramophone Records) Order, 1979 (S.I. No. 57 of 1979), shall be charged, levied and paid, as on and from the 28th day of February, 1980, at the rate of an amount equal to 40 per cent. of the chargeable value in lieu of the rate specified in paragraph 5 (2) (b) of the said Order.
Gaming machine licences.
74.—(1) In lieu of the duty of excise imposed by section 43 (6) of the Finance Act, 1975, there shall be charged, levied and paid, as on and from the 28th day of February, 1980, on the grant of a gaming machine licence a duty of excise at whichever of the following rates is appropriate having regard to the period for which the licence is to remain in force, that is to say, where the period for which the licence is to remain in force—
(a) does not exceed three months, £25 for each gaming machine to which the licence relates,
(b) exceeds three months but does not exceed six months, £50 for each gaming machine to which the licence relates,
(c) exceeds six months but does not exceed nine months, £75 for each gaming machine to which the licence relates.
(d) exceeds nine months, £100 for each gaming machine to which the licence relates.
(2) Section 43 of the said Finance Act. 1975, shall be amended by the insertion of the following paragraphs after paragraph (a) of subsection (7):
“(aa) A gaming machine licence granted on or after the 28th day of February, 1980, may, pursuant to a request contained in the application therefor, be expressed to relate only to Saturdays, Sundays and holidays in the period specified in the licence for which it is to remain in force and, where a licence is so expressed—
(i) the duty of excise imposed by the subsection (6) of this section shall, as on and from the 28th day of February, 1980, be charged, levied and paid on the grant of the licence at whichever of the following rates is appropriate having regard to the period for which the licence is to remain in force, that is to say, where the period for which the licence is to remain in force—
(A) does not exceed three months, £16.50 for each gaming machine to which the licence relates,
(B) exceeds three months but does not exceed six months, £33 for each gaming machine to which the licence relates,
(C) exceeds six months but does not exceed nine months, £49.50 for each gaming machine to which the licence relates,
(D) exceeds nine months, £66 for each gaming machine to which the licence relates,
(ii) the licence shall be deemed, for the purposes of subsections (3) and (10) (b) of this section, not to be in force on days in the period aforesaid other than Saturdays, Sundays and holidays.
(aaa) Paragraph (a) of this subsection shall not apply or have effect in relation to gaming machine licences granted on or after the 28th day of February, 1980.”.
Mechanical lighters.
75.—(1) In this section—
“mechanical lighter” means any mechanical, chemical, electrical or similar article of a portable nature which is complete or substantially complete and is intended to provide a means of ignition whether by spark, flame or otherwise;
“licensed manufacturer” means a manufacturer who is the holder of a licence for the time being in force under subsection (5) (a) of this section;
“manufacture” means the making or assembling in the State of mechanical lighters and “manufacturer” shall be construed accordingly.
(2) (a) There shall be charged, levied and paid on mechanical lighters which are manufactured in the State and sent out from the premises of a manufacturer, and on mechanical lighters which are imported into the State, on and from the 28th day of February, 1980, a duty of excise at the rate of £0.20 for each lighter.
(b) The duty of excise imposed by paragraph (a) of this subsection shall not be charged, levied or paid on any mechanical lighter which is shown to the satisfaction of the Revenue Commissioners to be constructed solely for the purposes of igniting gas for domestic use.
(3) The Revenue Commissioners may, subject to compliance with such conditions for securing payment of the duty as they may think fit to impose, permit payment of the duty imposed by this section to be deferred to a day not later than the fifteenth day of the month following that in which the said duty is charged.
(4) The Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose—
(a) repay or remit the duty imposed by this section on mechanical lighters that are shown to their satisfaction—
(i) to have been destroyed or become unfit for use by unavoidable accident before removal from a licensed manufacturer's premises, or
(ii) to have been received back, prior to use, at the place of manufacture as being defective, or to have been received back, after use, at the place of manufacture for repair and are, in either case, subsequently redelivered, exported or destroyed under arrangements approved of by them,
(b) authorise the removal from the premises of a licensed manufacturer without payment of excise duty of mechanical lighters for exportation or shipment as stores or for warehousing for exportation or shipment as stores.
(5) (a) A person shall not manufacture mechanical lighters unless he is the holder of a licence issued under this subsection and has entered the premises to which the licence relates under paragraph (b) of this subsection.
(b) A licensed manufacturer shall make proper entry with the proper officer of Customs and Excise in accordance with the provisions of regulations under subsection (6) of this section of all premises intended to be used by him in the carrying on of his business as a manufacturer.
(c) An officer of Customs and Excise may, at all reasonable times, enter premises on which the manufacture of mechanical lighters is reasonably believed by the officer to be carried on and may there make such search and investigation and take such samples of mechanical lighters and partially manufactured mechanical lighters as the officer shall think proper, and may inspect and take copies of or extracts from any books or other documents there found reasonably believed by the officer to relate to the manufacture of mechanical lighters.
(d) Any person who resists, obstructs or impedes an officer of Customs and Excise in the exercise of any power conferred on him by this subsection shall be guilty of an offence and shall be liable on conviction to an excise penalty of £500.
(6) (a) The Revenue Commissioners may make regulations for the purpose of giving full effect to the provisions of this section.
(b) In particular, but without prejudice to the generality of paragraph (a) of this subsection, regulations under this subsection may—
(i) govern the importation, manufacture, storage and removal from storage of mechanical lighters,
(ii) prescribe the method of charging, securing and collecting the duty imposed by this section,
(iii) make provision in relation to the form, grant, duration and revocation of licences under subsection (5) of this section,
(iv) provide for the method of entry with the proper officer of Customs and Excise under subsection (5) (b) of this section,
(v) require a licensed manufacturer to keep in a specified manner, and to preserve for a specified period, such accounts and records relating to the purchase, receipt, sale, disposal or manufacture by him of mechanical lighters or parts thereof as may be specified and to keep for a specified period any other books or documents relating to any of the matters aforesaid and to allow an officer of Customs and Excise to inspect and take copies of such accounts and records and of any other books or documents kept by him relating to any of the matters aforesaid,
(vi) require a licensed manufacturer to furnish, at such times and in such form as may be specified, returns in relation to such matters as may be specified,
(vii) provide for the removal to and receipt by licensed manufacturers of mechanical lighters imported into or manufactured in the State without payment of the excise duty chargeable thereon.
(7) Where an officer of Customs and Excise finds that the number of mechanical lighters in the stock or possession of a licensed manufacturer is less than the recorded number which, according to records or other documents required to be kept by him in pursuance of regulations under subsection (6) of this section, ought to be in his stock or possession, then, except insofar as the deficiency is explained to the satisfaction of the Revenue Commissioners, mechanical lighters to the number of the deficiency shall be deemed to have been sent out for home use from the premises of the licensed manufacturer on the day on which the deficiency first came to the notice of the officer.
(8) Any person who contravenes or fails to comply with any of the provisions of this section or of regulations under subsection (6) of this section shall, without prejudice to any other penalty to which he may be liable, be guilty of an offence and shall be liable on conviction to a penalty, under the law relating to customs or the law relating to excise (as the case may be), of £500 and any articles in respect of which the offence was committed shall be liable to forfeiture.
(9) (a) The provisions of the Customs Acts and of any instrument relating to duties of customs made under statute shall, with any necessary modifications, apply in relation to the duty imposed by this section on mechanical lighters imported into the State as they apply in relation to duties of customs.
(b) The provisions of the statutes which relate to the duties of excise and the management thereof and of any instrument relating to duties of excise made under statute shall, with any necessary modifications, apply in relation to the duty imposed by this section on mechanical lighters manufactured in the State as they apply to duties of excise.
(c) Where in relation to the duty of excise imposed by this section there is a provision in this section corresponding to provision of the Customs Acts or of any instrument relating to duties of customs made under statute (insofar as imported goods are concerned) or to a provision of the statutes which relate to the duties of excise or of any instrument relating to the duties of excise made under statute (insofar as goods manufactured in the State are concerned), the latter provisions shall not apply in relation to the duty of excise imposed by this section.
(10) The duty of excise imposed by this section is hereby placed under the care and management of the Revenue Commissioners.
(11) This section, so far as it relates to the duty of excise imposed by this section on dutiable goods imported into the State, shall be construed together with the Customs Acts and, so far as it relates to the duty of excise imposed by this section on dutiable goods manufactured in the State, shall be construed together with the statutes which relate to the duties of excise and the management of those duties.
Increase of duties on certain intoxicating liquor licences.
76.—(1) The duties of excise imposed by section 43 of the Finance (1909-10) Act, 1910, on the licences for the manufacture or sale of intoxicating liquor specified in the First Schedule to that Act and the duty of excise imposed by section 10 (3) of the Finance Act, 1940, on a licence to be taken out annually by every person who makes cider or perry for sale shall, as respects any such licence granted on or after the 1st day of July, 1980, in respect of periods expiring on days subsequent to the 30th day of September, 1980, be charged, levied and paid on each such licence at the rate specified in column (4) of Part I of the Seventh Schedule to this Act at the reference number at which that licence is mentioned in column (2) of that Schedule in lieu of the rate specified in the enactment mentioned in column (3) of the said Part I at that reference number; and no reduction, remission, abatement or repayment shall be allowed or made in respect of any such licence but any duty paid in error on any such licence may be repaid.
(2) Section 48 of the Finance (1909-10) Act, 1910, is hereby amended by the substitution of the following provisos for the provisos to subsection (1) (inserted by section 17 (5) of the Finance Act, 1960):
“Provided that the duty payable in pursuance of this subsection shall not exceed £50 as respects any statement of purchases during the calendar year 1980, or any subsequent calendar year, or, in the case of a club which is discontinued on or after the date of the passing of this Act, as respects the statement of purchases up to the day of discontinuance, and
Provided also that the secretary of a club shall be deemed to have complied with the provisions of this section with regard to any particular period as aforesaid if he pays the sum of £50 to the proper officer of Customs and Excise in respect of that period”.
(3) Section 10 of the Intoxicating Liquor Act, 1927, is hereby repealed as respects licences referred to in that section taken out or granted after the passing of this Act in respect of periods expiring on days subsequent to the 30th day of September, 1980.
Increase of duties on certain other licences.
77.—(1) In this section and in Part IV of the Seventh Schedule to this Act “licence” shall be construed as including permit and certificate.
(2) The duty of excise on a firearm certificate imposed by section 18 (2) of the Finance Act, 1964, shall, in the case of any such certificate coming into force, whether by way of grant or renewal, on or after the 1st day of August, 1980, be charged, levied and paid at the rates specified in Part II of the Seventh Schedule to this Act in lieu of the rates specified in the Fifth Schedule to the Finance Act, 1966, as amended by the Imposition of Duties (No. 199) (Excise Duties) (Firearms Certificates) Order, 1972 (S.I. No. 162 of 1972).
(3) The duty of excise imposed by section 17 of the Finance Act, 1956, on gaming licences issued under section 19 of the Gaming and Lotteries Act, 1956, shall be charged, levied and paid on such licences issued on or after the date of the passing of this Act at the rates specified in Part III of the Seventh Schedule to this Act in lieu of the rates specified in section 42 (2) of the Finance Act, 1975.
(4) The duty of excise in respect of a licence mentioned in column (2) of Part IV of the Seventh Schedule to this Act at any reference number imposed by the enactment specified in column (3) of the said Part IV at that reference number shall be charged, levied and paid, as on and from the date specified in column (4) of the said Part IV at that reference number at the rate specified in column (5) of the said Part IV at that reference number in lieu of the rate specified in the said enactment.
(5) The duty of excise on Refreshment House licences, imposed by section 1 of the Refreshment Houses (Ireland) Act, 1860, shall be charged, levied and paid, as on and from the 1st day of April, 1981, at the rate of £50 in lieu of the several rates specified in section 9 of the Revenue (No. 2) Act, 1861.
(6) No reduction, remission, abatement or repayment of duty shall be allowed or made in respect of any licence to which this section or section 74 of this Act relates provided that any duty which has been paid in error may be repaid.
Excise duty on public dancing license, occasional licence, special exemption order and authorisation to a club.
78.—(1) In this section “licence” includes order and authorisation.
(2) There shall be charged, levied and paid on every public dancing licence granted under section 2 of the Public Dance Halls Act, 1935, a duty of excise of—
in case the licence is for a defined period not exceeding one month | £15 |
in any other case | £100 |
(3) There shall be charged, levied and paid on every occasional licence granted under section 11 or 13 of the Intoxicating Liquor Act, 1962, a duty of excise of £25.
(4) There shall be charged, levied and paid on every special exemption order granted under section 5 of the Intoxicating Liquor Act, 1927, or section 13 of the Intoxicating Liquor Act, 1962, a duty of excise of £25.
(5) There shall be charged, levied and paid on every authorisation granted to a club under section 21 of the Intoxicating Liquor (General) Act, 1924, or section 14 of the Intoxicating Liquor Act, 1962, a duty of excise of £25.
(6) The duty imposed by this section on a licence shall be paid and collected by means of stamps equal in value to the amount of such duty impressed on or affixed to the notice in writing of the application for the licence given to the appropriate District Court Clerk and the Stamp Duties Management Act, 1891, shall apply to such duty and stamps.
(7) Notwithstanding anything to the contrary contained in any Act, a licence which is liable to a duty imposed by this section shall not be granted unless the notice in writing referred to in subsection (6) of this section in relation to the application for the licence has been duly stamped in accordance with that subsection.
(8) Any amount paid in respect of a duty of excise under this section in relation to a licence may be repaid by the Revenue Commissioners—
(a) if the application for the licence is withdrawn before the determination of the court proceedings in relation to it,
(b) if the licence is not granted, or
(c) if the amount is paid in error.
(9) This section shall have effect in relation to licences granted on or after the date of the passing of this Act in respect of dates subsequent to the 30th day of September, 1980.
Confirmation of Orders.
79.—The Orders mentioned in the Table to this section are hereby confirmed—
TABLE
S.I. No. 57 of 1979 | Imposition of Duties (No. 236) (Excise Duties on Motor Vehicles, Televisions and Gramophone Records) Order, 1979. |
S.I. No. 67 of 1979 | Imposition of Duties (No. 237) (Beer) Order, 1979. |
S.I. No. 152 of 1979 | Imposition of Duties (No. 239) (Agricultural Produce) (Cattle and Milk) Order, 1979. |
S.I. No. 153 of 1979 | Imposition of Duties (No. 240) (Agricultural Produce) (Cereals and Sugar Beet) Order, 1979. |
S.I. No. 250 of 1979 | Imposition of Duties (No. 242) (Agricultural Produce) (Amendment) Order, 1979. |
S.I. No. 296 of 1979 | Imposition of Duties (No. 243) (Excise Duty on Tobacco Products) Order, 1979. |
S.I. No. 415 of 1979 | Imposition of Duties (No. 244) (Excise Duties on Spirits, Beer and Hydrocarbon Oils) Order, 1979. |
S.I. No. 416 of 1979 | Imposition of Duties (No. 245) (Excise Duties on Wine and Made Wine) Order, 1979. |
PART III
Value-Added Tax
Increase of rate of tax on certain goods and services.
80.—As respects goods supplied or imported, or services supplied, on or after the 1st day of May, 1980—
(a) section 11 (1) (inserted by the Value-Added Tax (Amendment) Act, 1978) of the Value-Added Tax Act, 1972, shall have effect as if the following paragraph were substituted for paragraph (c):
“(c) 25 per cent. of the amount on which tax is chargeable in relation to the supply of any goods or services, other than goods or services on which tax is chargeable at either of the rates specified in paragraphs (a) and (b) or which are mentioned in the First Schedule, but including radio receiving sets that are of the domestic or portable type or that are of a type suitable for use in road vehicles, and gramophones, radio-gramophones and record players.”, and
(b) section 49 of the Finance Act, 1979, shall have effect as if “the rate of value-added tax on radio receiving sets that are of the domestic or portable type or that are of a type suitable for use in road vehicles, and on gramophones, radio-gramophones and record players, shall be increased from 10 per cent. of the amount or value, as the case may be, in respect of which tax is chargeable on those goods to 20 per cent. of that amount or value and, accordingly,” were deleted.
Amendment of section 8 of Value-Added Tax Act, 1972.
81.—With effect as on and from the 1st day of May, 1980, section 8 of the Value-Added Tax Act, 1972 (inserted by the Value-Added Tax (Amendment) Act, 1978), is hereby amended—
(a) by the substitution of the following paragraph for paragraph (e) of subsection (3):
“(e) a person, other than a person to whom paragraph (a), (b), (c) or (d) applies, for whose supply of taxable goods and services the total consideration has not exceeded and is not likely to exceed £3,000 in any period consisting of 6 consecutive taxable periods”, and
(b) by the insertion in subsection (4), after “(3) (b) (iii)” of “, (3) (e)” and the substitution of “any one” for “either” where it occurs in that subsection and the subsection as so amended is set out in the Table to this section.
TABLE
(4) Where, by virtue of subsection (3) or (6), a person has not been a taxable person and a change of circumstances occurs which continues beyond the end of the taxable period next after the taxable period or the period referred to in subsection (3) (b) (iii), (3) (e) or (9), as the case may be, during which such change occurs whereby he can no longer be deemed, for the purposes of this Act, not to be a taxable person by virtue of any one of those subsections, he shall be deemed, for those purposes, to be a taxable person immediately after the end of the first mentioned taxable period.
Amendment First Schedule to Value-Added Tax Act, 1972.
82.—With effect as on and from the 1st day of July, 1980, the First Schedule to the Value-Added Tax Act, 1972 (inserted by the Value-Added Tax (Amendment) Act, 1978) is hereby amended by the substitution of the following paragraph for paragraph (xv):
“(xv) the acceptance of bets subject to the duty of excise imposed by section 24 of the Finance Act, 1926, and of bets where the event which is the subject of the bet is either a horse race or a greyhound race and the bet is entered into during the meeting at which such race takes place and at the place at which such meeting is held;”.
PART IV
Capital Acquisitions Tax
Amendment of section 19 of Capital Acquisitions Tax Act, 1976.
83.—Section 19 of the Capital Acquisitions Tax Act, 1976, shall, as respects a gift or inheritance taken on or after the 1st day of April, 1980, have effect as if “£150,000” were substituted for “£100,000” in each place where it occurs.
Amendment of section 35 of Capital Acquisitions Tax Act, 1976.
84.—Section 35 of the Capital Acquisitions Tax Act, 1976, shall, as respects a gift taken on or after the 28th day of February, 1974, or an inheritance taken on or after the 1st day of April, 1975, have effect as if after “therefor” in subsection (7) there were inserted “unless—
(a) the latter person is the donee or successor referred to in paragraph (a) of subsection (1) and the interest taken by him is a limited interest, or
(b) in the case referred to in paragraph (b) of the said subsection (1), the latter person is the transferee and the interest taken by the remainderman is a limited interest”.
PART V
Stamp Duties
Conveyance or transfer on sale limit on stamp duty in respect of certain transactions between bodies corporate.
85.—(1) The following section shall be substituted for section 19 of the Finance Act, 1952:
“19.—(1) Stamp duty chargeable under or by reference to the heading ‘Conveyance or Transfer on sale’ in the First Schedule to the Stamp Act, 1891, on any instrument to which this section applies shall not exceed fifty pence.
(2) This section applies to any instrument as respects which it is shown to the satisfaction of the Revenue Commissioners that the effect thereof was to convey or transfer a beneficial interest in property from one body corporate to another, and that at the time of the execution of the instrument the bodies in question were associated, that is to say, one was the beneficial owner of not less than ninety per cent. of the issued share capital of the other, or a third such body was the beneficial owner of not less than ninety per cent. of the issued share capital of each and that this ownership was ownership either directly or through another body corporate or other bodies corporate, or partly directly and partly through another body corporate or other bodies corporate, and subsections (5) to (10) of section 156 of the Corporation Tax Act, 1976, shall apply for the purposes of this section with the substitution of—
(a) references to body corporate for references to company,
(b) references to bodies corporate for references to companies, and
(c) references to issued share capital for references to ordinary share capital.
(3) This section shall not apply to an instrument such as aforesaid unless it is also shown to the satisfaction of the Revenue Commissioners that the instrument was not executed in pursuance of or in connection with an arrangement whereunder—
(a) the consideration, or any part of the consideration, for the conveyance or transfer was to be provided or received, directly or indirectly by a person, other than a body corporate which at the time of the execution of the instrument was associated within the meaning of subsection (2) of this section with either the transferor or the transferee (which in this section mean, respectively, the body from whom and the body to whom the beneficial interest was conveyed or transferred), or
(b) the said interest was previously conveyed or transferred, directly or indirectly, by such a person, or
(c) the transferor and the transferee were to cease to be associated within the meaning of subsection (2) of this section by reason of a change in the percentage of the issued share capital of the transferee in the beneficial ownership, within the meaning of that subsection, of the transferor or a third body corporate,
and, without prejudice to the generality of paragraph (a) of this subsection, an arrangement shall be treated as within that paragraph if it is one whereunder the transferor or the transferee, or a body corporate associated with either as there mentioned, was to be enabled to provide any of the consideration, or was to part with any of it, by or in consequence of the carrying out of a transaction or transactions involving, or any of them involving, a payment or other disposition by a person other than a body corporate so associated.
(4) An instrument to which this section applies and which is stamped with an amount of duty less than the amount which, but for the provisions of this section, would be chargeable thereon shall be deemed not to be duly stamped unless the Revenue Commissioners have expressed their opinion thereon in accordance with section 12 of the Stamp Act, 1891.
(5) (a) The Revenue Commissioners may, for the purposes of this section, require the delivery to them of a statutory declaration in such form as they may direct made, as they may direct, by a responsible officer of a body corporate or by a solicitor of the Courts of Justice or by both and of such further evidence, if any, as they may require.
(b) The powers conferred on the Revenue Commissioners by paragraph (a) of this subsection shall be in addition to and not in substitution for the powers conferred on them by section 12 of the Stamp Act, 1891.
(6) If—
(a) where any claim for relief from duty under this section has been allowed, it is subsequently found that any declaration or other evidence furnished in support of the claim was untrue in any material particular,
or
(b) the transferor and transferee cease to be associated within the meaning of subsection (2) of this section within a period of two years from the date of the conveyance or transfer,
then the instrument shall, notwithstanding that it may have been stamped already and irrespective of whether or not it has been stamped with a particular stamp denoting that it is duly stamped in accordance with subsection (4) of this section, again become chargeable with stamp duty at the rate which would have been charged in the first instance if this section had not applied to the instrument and an amount equal to the duty again so chargeable shall forthwith be a debt due from the transferor and transferee jointly and severally to the Minister for Finance for the benefit of the Central Fund and be payable to the Revenue Commissioners and the said amount shall be recoverable in any court of competent jurisdiction and subsection (2) (inserted by the Finance Act, 1979) of section 69 of the Finance Act, 1973, shall apply as if the duty was the stamp duty referred to in that subsection and the date of the conveyance was a date one month after the date of the transaction referred to in that subsection, and with any other necessary modifications.”.
(2) This section shall not have effect with respect to any instrument executed before the date of the passing of this Act.
Stamp duties on course bets.
86.—(1) In this section “quarter” means a period of three months ending on 31st day of March, 30th day of June, 30th day of September or 31st day of December.
(2) (a) (i) The Racing Board shall, within 30 days from the end of the quarter ending on the 30th day of September, 1980, and within 30 days from the end of each quarter thereafter, deliver to the Revenue Commissioners a statement showing the amount arrived at by deducting from the aggregate amount of course bets entered into during that quarter the aggregate amount of course bets in respect of which a repayment or remission has been made during that quarter under section 27 (3) of the Racing Board and Racecourses Act, 1945.
(ii) In this paragraph “course bet” has the same meaning as it has in the Racing Board and Racecourses Act, 1945, and any reference to the amount of a course bet shall be construed as a reference to the amount of such bet as defined by section 27 (2) of that Act.
(b) (i) Bord na gCon shall, within 30 days from the end of the quarter ending on the 30th day of September, 1980, and within 30 days from the end of each quarter thereafter, deliver to the Revenue Commissioners a statement showing the amount arrived at by deducting from the aggregate amount of course bets entered into during that quarter the aggregate amount of course bets in respect of which a repayment or remission has been made during that quarter under section 32 (3) of the Greyhound Industry Act, 1958.
(ii) In this paragraph “course bet” has the same meaning as it has in the Greyhound Industry Act, 1958, and any reference to the amount of a course bet shall be construed as a reference to the amount of such bet as defined by section 32 (2) of that Act.
(3) There shall be charged on every statement delivered in pursuance of subsection (2) of this section a stamp duty at the rate of 1.5 per cent. of the amount so arrived at therein.
(4) There shall be delivered to the Revenue Commissioners by the Racing Board or Bord na gCon, as the case may be, such particulars as the Revenue Commissioners may deem necessary in relation to any statement required to be delivered by this section.
(5) (a) The duty charged by subsection (3) of this section upon a statement delivered pursuant to subsection (2) (a) of this section shall be paid by the Racing Board upon delivery of the statement.
(b) The duty charged by subsection (3) of this section upon a statement delivered pursuant to subsection (2) (b) of this section shall be paid by Bord na gCon upon delivery of the statement.
(6) In the case of failure to deliver any statement required by subsection (2) of this section within the time specified in that subsection or of failure to pay the duty chargeable on any such statement on the delivery thereof, the Racing Board or Bord na gCon, as the case may be, shall be liable to pay, in addition to the duty, interest thereon at the rate of 15 per cent. per annum from the expiration of the quarter to which the statement relates until the day on which the duty is paid.
(7) The delivery of any statement required by subsection (2) of this section may be enforced by the Revenue Commissioners under section 47 of the Succession Duty Act, 1853, in all respects as if such statement were such account as is mentioned in that section and the failure to deliver such statement were such default as is mentioned in that section.
Revocation of Order.
87.—The Imposition of Duties (No. 241) (Limit on Stamp Duty in respect of Certain Transactions between Bodies Corporate) Order, 1979 (S.I. No. 244 of 1979), is hereby revoked with respect to instruments executed on or after the date of the passing of this Act.
PART VI
Miscellaneous
Capital Services Redemption Account.
88.—(1) In this section—
“the principal section” means section 22 of the Finance Act, 1950;
“the 1979 amending section” means section 57 of the Finance Act, 1979;
“the thirtieth additional annuity” means the sum charged on the Central Fund under subsection (4) of this section;
“the Minister,” “the Account” and “capital services” have the same meanings respectively as they have in the principal section.
(2) In relation to the twenty-nine successive financial years commencing with the financial year ending on the 31st day of December, 1980, subsection (4) of the 1979 amending section shall have effect with the substitution of “£18,018,754” for “£18,381,262”.
(3) Subsection (6) of the 1979 amending section shall have effect with the substitution of “£11,374,372” for “£11,832,415”.
(4) A sum of £20,397,734 to redeem borrowings, and interest thereon, in respect of capital services shall be charged annually on the Central Fund or the growing produce thereof in the thirty successive financial years commencing with the financial year ending on the 31st day of December, 1980.
(5) The thirtieth additional annuity shall be paid into the Account in such manner and at such times in the relevant financial year as the Minister may determine.
(6) Any amount of the thirtieth additional annuity, not exceeding £13,130,462 in any financial year, may be applied towards defraying the interest on the public debt.
(7) The balance of the thirtieth additional annuity shall be applied in any one or more of the ways specified in subsection (6) of the principal section.
Amendment of section 47 (disclosure of certain information by Revenue Commissioners to certain persons) of Finance Act, 1978.
89.—Section 47 of the Finance Act, 1978, is hereby amended by the substitution for subsection (1) of the following subsection:
“(1) This section applies to any charge imposed on public monies, being a charge for the purposes of relief under the Rates on Agricultural Land (Relief) Acts, 1939 to 1978, and any subsequent enactment, together with which those Acts may be cited.”.
Increase of excise duties on licences for mechanically propelled vehicles.
90.—(1) Section 94 of the Finance Act, 1973, is hereby amended by—
(a) the substitution of “£5” for “£1” in paragraph (a) of subsection (2), and
(b) the substitution of “£10” for “£5” in paragraph (b) of subsection (2).
(2) This section shall have effect—
(a) as respects licences under section 1 of the Finance (Excise Duties) (Vehicles) Act, 1952, taken out for periods beginning on or after the 1st day of April, 1980, in respect of specified vehicles (within the meaning of the said section 94), and
(b) as respects other mechanically propelled vehicles to which the said section 94 applies and in respect of which licences under the said section 1 are taken out for periods beginning on or after the said 1st day of April, 1980.
Amendment of Finance (Excise Duties) (Vehicles) Act, 1952.
91.—The Finance (Excise Duties) (Vehicles) Act, 1952, is hereby amended—
(a) as respects licences under that Act for periods beginning on or after the 1st day of April, 1980—
(i) in section 1 (2) (b), by the substitution of “£10 or less” for “five pounds or less” (inserted by the Finance Act, 1966) and
(ii) in paragraph 4 of Part I of the Schedule—
(I) by the substitution of “£10” for “25p” in subparagraph (a),
(II) by the substitution of “£10” for “£1” (inserted by the Finance Act, 1973) in subparagraph (b), and
(III) by the substitution of “£10” for “£5” (inserted by the Finance Act, 1973) in subparagraph (c), and
(b) with effect as on and from the 1st day of April, 1980, by the substitution in section 4 (1A) (inserted by the Finance Act, 1961) of the following paragraphs for paragraphs (a) and (b):
“(a) three pounds if the period of the licence is one year, and
(b) three pounds for each year of the period of the licence if that period is two or more years.”.
Increase of excise duties on vehicle trade licences.
92.—Section 15 (2) of the Finance Act, 1922, shall, as applied by section 3 of the Finance (Excise Duties) (Vehicles) Act, 1952, and notwithstanding the terms of the latter section, have effect, as respects licences to which the said section 15 (2) applies taken out on or after the 1st day of January, 1981, as if—
(a) “£100” were substituted for “thirty-seven pounds ten shillings” (inserted by the said Finance (Excise Duties) (Vehicles) Act, 1952) in paragraph (a),
(b) “£20” were substituted for “seven pounds ten shillings” (inserted by the said Finance (Excise Duties) (Vehicles) Act, 1952) in paragraphs (a) and (b), and
(c) “£4” were substituted for “one pound ten shillings” (inserted by the said Finance (Excise Duties) (Vehicles) Act, 1952) in paragraph (b).
Interest on death duties.
93.—(1) Notwithstanding section 18 of the Finance Act, 1896, section 9 of the Finance Act, 1912, section 30 of the Finance Act, 1919, or section 32 of the Finance Act, 1971, simple interest at the rate of 15 per cent. per annum, without deduction of income tax, shall be payable on any death duties outstanding after the date of the passing of this Act:
Provided that, in any case where such duties are being paid by instalments, the said interest shall be payable thereon at the rate of 9 per cent. per annum in lieu of the rate aforesaid.
(2) This section shall be construed together with the Finance Act, 1894, and the enactments amending or extending that Act.
Repeals.
94.—Each enactment specified in column (2) of the Eighth Schedule to this Act is hereby repealed to the extent specified in column (3) of that Schedule.
Care and management of taxes and duties.
95.—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.
96.—(1) This Act may be cited as the Finance Act, 1980.
(2) Part I of this Act (so far as relating to income tax) shall be construed together with the Income Tax Acts and (so far as relating to corporation tax) shall be construed together with the Corporation Tax Acts and (so far as relating to capital gains tax) shall be construed together with the Capital Gains Tax Acts.
(3) Part II of this Act, so far as it relates to customs, shall be construed together with the Customs Acts and the said Part II, so far as it relates to duties of excise, shall be construed together with the statutes which relate to the duties of excise and to the management of those duties.
(4) Part III of this Act shall be construed together with the Value-Added Tax Acts, 1972 to 1979, and may be cited together therewith as the Value-Added Tax Acts, 1972 to 1980.
(5) Part IV of this Act shall be construed together with the Capital Acquisitions Tax Act, 1976, and the enactments amending or extending that Act.
(6) Part V of this Act shall be construed together with the Stamp Act, 1891, and the enactments amending or extending that Act.
(7) Part I and section 89 of this Act shall, save as is otherwise expressly provided therein, be deemed to have come into force and shall take effect as on and from the 6th day of April, 1980.
(8) Any reference in this Act to any other enactment shall, except so far as the context otherwise requires, be construed as a reference to that enactment as amended by or under any other enactment including this Act.
FIRST SCHEDULE
Amendment of Enactments
PART I
Amendments Consequential on Changes in Personal Reliefs
Section 4.
1. Section 141 (1A) of the Income Tax Act, 1967, is hereby amended—
(a) by the substitution in paragraph (a) of “£195” for “£218”,
and
(b) by the substitution in paragraphs (b) and (c) of “£390” for “£320” in each place where it occurs.
2. Section 3 of the Finance Act, 1969, is hereby amended by the substitution in subsection (1) of “£330” for “£165”.
PART II
Provisions in respect of Certain Retirement Benefits, etc.
Section 10.
“SCHEDULE 3
Reliefs in Respect of Tax Charged on Payments on Retirement, Etc.
Preliminary
1. Relief shall be allowed in accordance with the following provisions of this Schedule in respect of tax chargeable by virtue of section 114, where a claim is duly made in accordance with section 115.
2. A claimant shall not be entitled to relief under this Schedule in respect of any income the tax on which he is entitled to charge against any other person, or to deduct, retain, or satisfy out of any payment which he is liable to make to any other person.
Relief by reduction of sums chargeable
3. In computing the charge to tax in respect of a payment chargeable to tax under section 114, there shall be deducted from the payment a sum equal to the amount (if any) by which the standard capital superannuation benefit for the office or employment in respect of which the payment is made exceeds £6,000.
4. In this Schedule ‘the standard capital superannuation benefit’, in relation to an office or employment, means a sum arrived at as follows, that is to say—
(a) there shall be ascertained the average for one year of the holder's emoluments of the office or employment for the last three years of his service before the relevant date (or for the whole period of his service if less than three years);
(b) one-twentieth of the amount ascertained at (a) shall be multiplied by the whole number of complete years of the service of the holder in the office or employment; and
(c) there shall be deducted from the product at (b) a sum equal to the amount, or, as the case may be, to the value at the relevant date, of any lump sum (not chargeable to tax) received or receivable by the holder in respect of the office or employment in pursuance of any such scheme or fund as is referred to in section 115 (1) (d).
5. Where tax is chargeable under section 114 in respect of two or more payments to which paragraph 3 applies, being payments made to or in respect of the same person in respect of the same office or employment or in respect of different offices or employments held under the same employer or under associated employers, then—
(a) paragraph 3 shall apply as if those payments were a single payment of an amount equal to their aggregate amount and, where they are made in respect of different offices or employments, as if the standard capital superannuation benefit were an amount equal to the sum of the standard capital superannuation benefits for those offices or employments;
(b) where the payments are treated as income of different years of assessment, the relief to be granted under that paragraph in respect of a payment chargeable for any year of assessment shall be the amount by which the relief computed in accordance with the foregoing provision in respect of that payment and any payments chargeable for previous years of assessment exceeds the relief in respect of the last-mentioned payments;
and where the standard capital superannuation benefit for an office or employment in respect of which two or more of the payments are made is not the same in relation to each of those payments, it shall be treated for the purposes of this paragraph as equal to the higher or highest of those benefits.
6. (a) In computing the charge to tax in respect of a payment chargeable to tax under section 114 in the case of a claimant, if the claimant has not previously made a claim under section 115 and the relevant capital sum (if any), in relation to the office or employment in respect of which the payment is made, received or receivable by him did not exceed £4,000, section 115 (3) and paragraph (3) shall apply to that payment as if each reference to £6,000 where a reference to £6,000 increased by the amount by which £4,000 exceeds that relevant capital sum.
(b) In this paragraph ‘the relevant capital sum in relation to an office or employment’ means the amount or value at the relevant date of any lump sum (not chargeable to tax), or, if there is more than one such lump sum, the aggregate of such amounts or values, received or receivable by the claimant in pursuance of any such scheme or fund as is referred to in section 115 (1) (d) in respect of the office or employment.
7. In computing the charge to tax in respect of a payment chargeable to tax under section 114, being a payment made in respect of an office or employment in which the service of the holder includes foreign service there shall be deducted from the payment (in addition to any deduction allowed under the foregoing provisions of this Schedule) a sum which bears to the amount which would be chargeable to tax apart from this paragraph the same proportion as the length of the foreign service bears to the length of the service before the relevant date.
Relief by reduction of tax
8. In the case of any payment in respect of which tax is chargeable under section 114, relief shall be allowed by way of deduction from the tax chargeable by virtue of that section of an amount equal to the amount determined by the formula—
A − (P × | T __ ) I |
where—
A is the amount of tax which would be chargeable apart from this paragraph in respect of the total income of the holder or past holder of the office or employment for the year of assessment of which the payment is treated as income after deducting from that amount of tax the amount of tax which would be so chargeable if the payment had not been made;
P is the amount of the said payment after deducting any relief applicable thereto under the foregoing provisions of this Schedule;
T is the aggregate of the amounts of tax chargeable in respect of the total income of the holder or past holder of the office or employment for the five years of assessment immediately preceding the year of assessment of which the payment is treated as income before taking account of any relief provided by section 361 of the Income Tax Act, 1967;
I is the aggregate of the taxable incomes of the holder or past holder of the office or employment for the said five years of assessment.
9. Where tax is chargeable under section 114 in respect of two or more payments to or in respect of the same person in respect of the same office or employment and is so chargeable for the same year of assessment, those payments shall be treated for the purposes of paragraph 8 as a single payment of an amount equal to their aggregate amount.
10. Where tax is chargeable under section 114 in respect of two or more payments to or in respect of the same person in respect of different offices or employments and is so chargeable for the same year of assessment, paragraphs 8 and 9 shall apply as if those payments were made in respect of the same office or employment.
Supplemental
11. Any reference in the foregoing provisions of this Schedule to a payment in respect of which tax is chargeable under section 114 is a reference to so much of that payment as is chargeable to tax after deduction of the relief applicable thereto under section 115 (3).
12. In this Schedule ‘the relevant date’ means, in relation to a payment not being a payment in commutation of annual or other periodical payments, the date of the termination or change in respect of which it is made and, in relation to a payment in commutation of annual or other periodical payments, the date of the termination or change in respect of which those payments would have been made.
13. In this Schedule ‘foreign service’, in relation to an office or employment, means service such that—
(a) tax was not chargeable in respect of the emoluments of the office or employment, or
(b) the office or employment being an office or employment within Schedule E, tax under that Schedule was not chargeable in respect of the whole of the emoluments thereof, or
(c) the office or employment being regarded as a possession in a place out of the State within the meaning of Case III of Schedule D, tax in respect of the income arising therefrom did not fall to be computed in accordance with section 76 (1).
14. Any reference in this Schedule to the amount of tax to which a person is or would be chargeable is a reference to the amount of tax to which he is or would be chargeable either by assessment or by deduction.”.
PART III
Amendments Consequential on Provisions Relating to the Taxation of Married Persons
Section 19.
1. The Income Tax Act, 1967, is hereby amended in accordance with the following provisions of this paragraph:
(a) in section 82 (3), for the second sentence there shall be substituted:
“In this subsection and in subsection (4), the reference to profits or gains arising to a wife shall be construed as including only profits or gains which are deemed to be income of the husband by virtue of section 194 (1) and the reference to profits or gains arising to a husband shall be construed correspondingly.”.
(b) in section 139, for “the higher deduction under section 138 (1)” in paragraph (b) of the proviso to subsection (1) and in subsection (4), there shall be substituted “a deduction mentioned in section 138 (a)”,
(c) in section 145 (2), after “married man” there shall be inserted “who is assessed to tax in accordance with the provisions of section 194”,
(d) in section 183 (7) for “193 (6)” there shall be substituted “197 (6)”,
(e) in section 307 (2) (a) (i), after “other income of the individual” there shall be inserted “and, in a case where the individual is or, being a wife, her husband is assessed to tax in accordance with the provisions of section 194”,
(f) in Column 1 of Schedule 15, there shall be deleted “Section 193 (5)” and “Section 198”.
2. Section 12 of the Finance Act, 1967, is hereby amended in accordance with the following provisions of this paragraph:
(a) in subsection (1), in the definition of “dependant”, for “the higher deduction under section 138 (1)” there shall be substituted “a deduction mentioned in section 138 (a),” and
(b) in subsection (3) (a), after “with her husband” there shall be inserted “and he is assessed to tax in accordance with the provisions of section 194 of the Income Tax Act, 1967,”.
3. Section 3 (1) (a) of the Finance Act, 1969, is hereby amended by the substitution of the following subparagraph for subparagraph (ii):
“(ii) that, being a husband who, for the relevant year of assessment, is assessed to tax in accordance with the provisions of section 194 of the Income Tax Act, 1967, his wife was, throughout that year, totally incapacitated by physical or mental infirmity, and”.
4. The Finance Act, 1974, is hereby amended in accordance with the following provisions of this paragraph:
(a) in section 8 (1), after “living with him”, in each place where it occurs, there shall be inserted “and he is assessed to tax in accordance with the provisions of section 194 of the Income Tax Act, 1967”, and
(b) in section 28 (6), for “193” there shall be substituted “197 (6)”.
5. Subsections (6) and (8) of section 3 of the Finance Act, 1969, section 3 of the Finance Act, 1978, and section 7 (2) (b) of the Finance Act, 1979, are hereby repealed.
6. Section 11 (3) of the Finance Act, 1976, is hereby amended by the substitution of “Chapter I of Part IX” for “section 192”.
SECOND SCHEDULE
Rates of Excise Duty on Spirits
Section 65.
Description of Spirits | Rate of Duty |
Spirits of any description not mentioned hereinafter and imported mixtures and preparations containing spirits | £17.079 per litre of alcohol in the spirits |
Imported perfumed spirits entered in such manner as to indicate that the strength is not to be tested | £15.542 per litre |
Imported liqueurs, cordials, mixtures and other preparations in bottle entered in such manner as to indicate that the strength is not to be tested | £13.151 per litre |
THIRD SCHEDULE
Rates of Excise Duty on Tobacco Products
Section 66.
Description of Product | Rate of Duty |
Cigarettes | £12.10 per thousand together with an amount equal to 21.8 per cent. of the price at which the cigarettes are sold by retail. |
Cigars | £23.273 per kilogram |
Cavendish or negrohead | £23.518 per kilogram |
Hard pressed tobacco | £15.041 per kilogram |
Other pipe tobacco | £18.906 per kilogram |
Other smoking or chewing tobacco | £19.639 per kilogram |
FOURTH SCHEDULE
PART I
Rates of Excise Duty on Wine
Section 67.
Description of Wine | Rate of Duty |
Still: | |
Of an actual alcoholic strength by volume not exceeding 15% vol | £1.10 per litre |
Of an actual alcoholic strength by volume exceeding 15% vol but not exceeding 18% vol | £1.53 per litre |
Of an actual alcoholic strength by volume exceeding 18% vol but not exceeding 22% vol | £1.96 per litre |
Sparkling | £2.18 per litre |
Wine whether still or sparkling of an actual alcoholic strength by volume exceeding 22% vol: | |
An additional duty for every 1% vol or fraction of 1% vol above 22% vol | £0.17 per litre |
PART II
Rates of Excise Duty on Made Wine
Description of Made Wine | Rate of Duty |
Still: | |
Of an actual alcoholic strength by volume not exceeding 15% vol | £1.01 per litre |
Of an actual alcoholic strength by volume exceeding 15% vol but not exceeding 18% vol | £1.38 per litre |
Of an actual alcoholic strength by volume exceeding 18% vol but not exceeding 22% vol | £1.69 per litre |
Sparkling | £1.89 per litre |
Whether still or sparkling of an actual alcoholic strength by volume exceeding 22% vol: | |
An additional duty for every 1% vol or fraction of 1% vol above 22% vol | £0.17 per litre |
FIFTH SCHEDULE
Rates of Excise Duty on Cider and Perry
Section 68.
Description of Cider and Perry | Rate of Duty |
Of an actual alcoholic strength by volume not exceeding 6% vol | £0.39 the gallon |
Of an actual alcoholic strength by volume exceeding 6% vol but not exceeding 8.7% vol | £1.80 the gallon |
Of an actual alcoholic strength by volume exceeding 8.7% vol | £4.59 the gallon |
SIXTH SCHEDULE
Rates of Excise Duty on Televisions
Section 72.
Description of Televisions | Rate of Duty |
Colour televisions: | |
with a screen the maximum dimension of which does not exceed seventeen inches | £51 the television |
with a screen the maximum dimension of which exceeds seventeen inches and does not exceed twenty-four inches | £64 the television |
with a screen the maximum dimension of which exceeds twenty-four inches | £79 the television |
Monochrome televisions: | |
with a screen the maximum dimension of which does not exceed seventeen inches | £16 the television |
with a screen the maximum dimension of which exceeds seventeen inches | £25 the television |
SEVENTH SCHEDULE
Rates of Excise Duty on Certain Licences
PART I
Intoxicating Liquor Licences
Section 76.
(1) | (2) | (3) | (4) |
Reference Number | Description of Licence | Enactment | Duty |
Manufacturers' Licences | |||
Licence to be taken out annually by: | |||
1. | Distiller of spirits | Section 44 (1) of Finance Act, 1977. | £100 |
2. | Rectifier or compounder of spirits | £50 | |
3. | Brewer of beer for sale | Section 44 (2) of Finance Act, 1977. | £100 |
4. | Maker for sale of sweets | Section 43 of and Part A of First Schedule to Finance (1909-10) Act, 1910. | £50 |
5. | Maker of cider or perry for sale | Section 10 (3) of Finance Act, 1940. | £2.50 |
Wholesale Dealers' Licences | |||
Licence to be taken out annually by: | |||
6. | Wholesale dealer in spirits | Section 43 of and Part B of First Schedule to Finance (1909-10) Act, 1910. | £50 |
7. | Wholesale dealer in beer | Section 43 of and Part B of First Schedule to Finance (1909-10) Act, 1910. | £50 |
8. | Wholesale dealer in wine | Section 43 of and Part B of First Schedule to Finance (1909-10) Act, 1910. | £50 |
9. | Wholesale dealer in spirits of wine | Section 9 (1) of Finance Act, 1911. | £50 |
Retailers' On-Licences | |||
Licence to be taken out annually by: | |||
10. | Retailer of spirits | Section 17 (2) of Finance Act, 1960. | £50 |
11. | Retailer of beer | Section 17 (2) of Finance Act, 1960. | £50 |
12. | Retailer of wine | Section 17 (2) of Finance Act, 1960. | £50 |
13. | Retailer of sweets | Section 17 (2) of Finance Act, 1960. | £50 |
Retailers' Off-Licences | |||
Licence to be taken out annually by: | |||
14. | Retailer of spirits | Section 17 (2) of Finance Act, 1960. | £50 |
15. | Retailer of beer | Section 17 (2) of Finance Act, 1960. | £50 |
16. | Retailer of cider | Section 17 (2) of Finance Act, 1960. | £25 |
17. | Retailer of wine | Section 17 (2) of Finance Act, 1960. | £50 |
18. | Retailer of sweets | Section 17 (2) of Finance Act, 1960. | £50 |
Passenger Vessel Licences | |||
19. | Licence to be taken out annually in respect of a passenger vessel by the master or other person belonging to the vessel nominated by the owner of the vessel. | Section 17 (4) of Finance Act, 1960. | £50 |
20. | Licence to be taken out in respect of a passenger vessel by the master or other person belonging to the vessel nominated by the owner of the vessel, and to be in force for one day only. | Section 17 (4) of Finance Act, 1960. | £10 |
Railway Restaurant Car Licences | |||
21. | Licence to be taken out annually in respect of a railway restaurant car by the railway company or other person owning the car. | Section 43 of and Part E of First Schedule to Finance (1909-10) Act, 1910. | £50 |
Passenger Aircraft Licences | |||
22. | Licence to be taken out annually by an air transport concern in respect of an aircraft in flight owned or hired by that concern. | Section 43 of and Part G (inserted by section 8 of Finance Act, 1943) of First Schedule to Finance (1909-10) Act, 1910. | £50 |
PART II
Firearm Certificates
Section 77 (2).
Description of Certificate | Rate of Duty |
1. For a firearm certificate for a pistol, including an air pistol, or revolver | £10.00 |
2. For a firearm certificate for a rifle, including a miniature rifle | £10.00 |
3. For a firearm certificate for an airgun, including an air rifle | £10.00 |
4. For a firearm certificate for a prohibited weapon | £1.00 |
5. For a firearm certificate for a shot-gun to which the provisions of section 12 of the Firearms Act, 1964, apply | £1.50 |
6. For any other firearm certificate— | |
For one such certificate | £6.50 |
Where two or more such certificates are granted to the same person (not necessarily at the same time) and expire on the same date— | |
For the first such certificate | £6.50 |
For the second and every subsequent such certificate | £1.50 |
PART III
Gaming Licences
Section 77 (3).
Description of Licence | Rate of Duty |
Where the period for which the licence is to be issued as specified in the certificate under the Gaming and Lotteries Act, 1956, authorising the issue of the licence— | |
(a) does not exceed three months | £50 |
(b) exceeds three months but does not exceed six months | £100 |
(c) exceeds six months but does not exceed nine months | £150 |
(d) exceeds nine months | £200 |
PART IV
Other Licences
Section 77 (4).
(1) | (2) | (3) | (4) | (5) |
Reference Number | Description of licence | Enactment imposing the duty | Operative date | Duty |
1 | Auctioneer's licence | 6th day of July, 1980 | £100 | |
2 | Auction permit | 6th day of July, 1980 | £100 | |
3 | House agent's licence | 6th day of July, 1980 | £50 | |
4 | Bookmaker's licence | 1st day of December, 1980 | £100 | |
5 | Bookmaker's premises registration certificate | 1st day of December, 1980 | £100 | |
6 | Hydrocarbon oil refiner's licence | Section 1 (4) of Finance (Miscellaneous Provisions) Act, 1935 | 1st day of February, 1981 | £50 |
7 | Match manufacturer's licence | Section 3 (2) of Finance (New Duties) Act, 1916 | 1st day of April, 1981 | £50 |
8 | Methylated spirits maker's licence | Section 27 of Revenue Act, 1889 | 1st day of October, 1980 | £50 |
9 | Methylated spirits retailer's licence | Section 27 of Revenue Act, 1889 | 1st day of October, 1980 | £2.50 |
10 | Moneylender's licence | Section 18 (1) of Finance Act, 1933 | 1st day of August, 1980 | £100 |
11 | Pawnbroker's licence | 1st day of August, 1980 | £100 | |
12 | Table waters manufacturer's licence | Section 9 of Finance Act, 1916 | 1st day of May, 1981 | £25 |
13 | Tobacco products manufacturer's licence | Section 10 (1) of Finance (Excise duty on Tobacco Products) Act, 1977 | 1st day of January, 1981 | £50 |
14 | Tyre manufacturer's licence | Paragraph 5 of Emergency Imposition of Duties (No. 66) Order, 1935 (S.R. & O., No. 81 of 1935) | 13th day of April, 1981 | £50 |
EIGHTH SCHEDULE
Enactments Repealed
Section 94.
(1) | (2) | (3) |
Number and Year | Short Title | Extent of Repeal |
No. 20 of 1932 | Subsections (1), (2), (3), (4) and (6) of section 37. | |
No. 31 of 1936 | Paragraphs (c) and (h) of section 18. | |
No. 15 of 1946 | In paragraphs (a) and (b) of section 18, the words “of customs or”. |
Acts Referred to | |
1971, No. 26 | |
1973, No. 27 | |
1976, No. 8 | |
1975, No. 20 | |
1936, No. 37 | |
1976, No. 7 | |
Finance Act, 1894 | 1894, c. 30 |
Finance Act, 1896 | 1896, c. 28 |
Finance (1909-10) Act, 1910 | 1910, c. 8 |
Finance Act, 1911 | 1911, c. 48 |
Finance Act, 1912 | 1912, c. 8 |
Finance Act, 1916 | 1916, c. 24 |
Finance Act, 1919 | 1919, c. 32 |
Finance Act, 1922 | 1922, c. 17 |
1926, No. 35 | |
1931, No. 31 | |
1932, No. 20 | |
1933, No. 15 | |
1936, No. 31 | |
1940, No. 14 | |
1943, No. 16 | |
1946, No. 15 | |
1947, No. 15 | |
1950, No. 18 | |
1952, No. 14 | |
1956, No. 22 | |
1960, No. 19 | |
1961, No. 23 | |
1964, No. 15 | |
1965, No. 22 | |
1966, No. 17 | |
1967, No. 17 | |
1969, No. 21 | |
1970, No. 14 | |
1971, No. 23 | |
1973, No. 19 | |
1974, No. 27 | |
1975, No. 6 | |
1976, No. 16 | |
1977, No. 18 | |
1978, No. 21 | |
1979, No. 11 | |
1952, No. 24 | |
1977, No. 32 | |
1935, No. 7 | |
1968, No. 7 | |
Finance (New Duties) Act, 1916 | 1916, c. 11 |
1964, No. 1 | |
1956, No. 2 | |
1958, No. 12 | |
1967, No. 6 | |
1927, No. 15 | |
1962, No. 21 | |
1924, No. 62 | |
1924, No. 48 | |
1934, No. 43 | |
1940, No. 31 | |
1935, No. 2 | |
1945, No. 16 | |
Refreshment Houses (Ireland) Act, 1860 | 1860, c. 107 |
Revenue Act, 1889 | 1889, c. 42 |
Revenue (No. 2) Act, 1861 | 1861, c. 91 |
Stamp Act, 1891 | 1891, c. 39 |
Stamp Duties Management Act, 1891 | 1891, c. 38 |
Succession Duty Act, 1853 | 1853, c. 51 |
Towns Improvement (Ireland) Act, 1854 | 1854, c. 103 |
1972, No. 22 | |
1978, No. 34 | |
Uimhir 14 de 1980
AN tACHT AIRGEADAIS, 1980
[An tiontú oifigiúil]
CUID I
Cáin Ioncaim, Forcháin, Cáin Acmhainne, Cáin Chorparáide agus Cáin Ghnóchan CAIPITIÚIL
Caibidil I
Cáin Ioncaim
Díolúine ó cháin ioncaim.
1.—(1) Más rud é, maidir leis an mbliain 1980-81, nó aon bhliain mheasúnachta dá éis sin—
(a) go ndéanfaidh pearsa aonair éileamh chuige sin, go dtabharfaidh sé tuairisceán san fhoirm fhorordaithe ar a ioncam iomlán don bhliain sin agus go gcruthóidh sé nach mó é ná an méid sonraithe, beidh teideal aige chun díolúine ó cháin ioncaim, nó
(b) go ndéanfaidh pearsa aonair éileamh chuige sin, go dtabharfaidh sé tuairisceán san fhoirm fhorordaithe ar a ioncam iomlán don bhliain sin agus go gcruthóidh sé nach mó é ná £5,000, beidh teideal aige go ndéanfaí an méid cánach ioncaim is iníoctha i leith a ioncaim iomláin don bhliain sin dá mba mhó an méid sin, mura mbeadh forálacha an fho-ailt seo, ná suim is ionann agus 60 faoin gcéad den mhéid ar mó a ioncam iomlán ná an méid sonraithe, a laghdú go dtí an tsuim sin.
(2) San alt seo ciallaíonn “an méid sonraithe”—
(a) i gcás ina mbeadh teideal ag an bpearsa aonair, ar leith ón alt seo, chun asbhainte a shonraítear in alt 138 (a) den Acht Cánach Ioncaim, 1967, £3,400, agus
(b) in aon chás eile, £1,700.
Díolúine aoise.
2.—(1) Baineann an t-alt seo, don bhliain 1980-81 nó d'aon bhliain mheasúnachta dá éis sin, le pearsa aonair a dhéanfaidh éileamh chuige sin, a thabharfaidh tuairisceán san fhoirm fhorordaithe ar a ioncam iomlán don bhliain sin agus a chruthóidh go raibh sé féin nó, i gcás a mbeadh an phearsa aonair, ar leith ón alt seo, i dteideal asbhainte a shonraítear in alt 138 (a) den Acht Cánach Ioncaim, 1967, a chéile, tráth éigin i rith na bliana measúnachta, cúig bliana is seasca d'aois nó os a chionn.
(2) I gcás ina gcruthóidh pearsa aonair lena mbaineann an t-alt seo nach mó a ioncam iomlán do bhliain mheasúnachta lena mbaineann an t-alt seo ná an méid sonraithe, beidh teideal aige chun díolúine ó cháin ioncaim don bhliain sin.
(3) I gcás ina gcruthóidh pearsa aonair lena mbaineann an t-alt seo nach mó ná £10,000 a ioncam iomlán do bhliain mheasúnachta lena mbaineann an t-alt seo, beidh teideal aige go ndéanfaí an méid cánach ioncaim is iníoctha i leith a ioncaim iomláin don bhliain sin, dá mba mhó an méid sin, mura mbeadh forálacha an fho-ailt seo, ná suim is ionann agus 60 faoin gcéad den mhéid ar mó a ioncam iomlán ná an méid sonraithe, a laghdú go dtí an tsuim sin.
(4) Beidh feidhm i ndáil le díolúine ó cháin, nó le haon laghdú ar cháin, faoin alt seo nó faoi alt 1 ag na forálacha sin go léir de na hAchtanna Cánach Ioncaim a bhfuil feidhm acu i ndáil leis na hasbhaintí a shonraítear in ailt 138 go 143 den Acht Cánach Ioncaim, 1967.
(5) Ní bheidh feidhm ná éifeacht le halt 7 den Acht Airgeadais, 1977, i ndáil leis an mbliain 1980-81 ná le haon bhliain mheasúnachta dá éis sin.
(6) San alt seo ciallaíonn “an méid sonraithe”—
(a) i gcás ina mbeadh teideal ag an bpearsa aonair, ar leith ón alt seo, chun asbhainte a shonraítear i mír (a) den alt sin 138, £4,000:
Ar choinníoll, má bhí an phearsa aonair nó a chéile cúig bliana is seachtó d'aois nó os a chionn tráth ar bith i rith na bliana measúnachta, go gciallaíonn “an méid sonraithe” £5,000;
(b) in aon chás eile, £2,000:
Ar choinníoll, má bhí an phearsa aonair cúig bliana is seachtó d'aois nó os a chionn tráth ar bith i rith na bliana measúnachta, go gciallaíonn “an méid sonraithe” £2,500.
(7) San alt seo agus in alt 1 tá le “ioncam iomlán” an bhrí chéanna atá leis in alt 1 den Acht Cánach Ioncaim, 1967, ach folaíonn sé ioncam a eascraíonn lasmuigh den Stát nach bhfuil inchurtha faoi cháin.
Leasú ar Chuid VI (idirdhealú agus céimniú cánach trí fhaoisimh) den Acht Cánach Ioncaim, 1967.
3.—Maidir leis an mbliain 1980-81 agus blianta measúnachta dá éis sin, leasaítear leis seo Cuid VI den Acht Cánach Ioncaim, 1967, trí na hailt seo a leanas a chur in ionad ailt 138 agus 138A:
138.—Is iad na hasbhaintí a shonraítear san alt seo chun méid ioncaim inchánach (de réir bhrí alt 137) pearsan aonair do bhliain mheasúnachta a fhionnadh—
(a) i gcás ar fearchéile an t-éilitheoir—
(i) a mheasúnaítear i leith cánach don bhliain mheasúnachta de réir fhorálacha alt 194, nó
(ii) a chruthóidh nach gcónaíonn a bhanchéile leis ach go bhfuil sí á cothabháil go hiomlán nó go formhór aige don bhliain mheasúnachta agus nach bhfuil sé i dteideal, le linn a ioncam a ríomh chun críocha cánach don bhliain sin, aon asbhaint a dhéanamh i leith na suimeanna a d'íoc sé chun a bhanchéile a chothabháil,
asbhaint £2,230:
Ar choinníoll, dá mbeadh an fearchéile i dteideal, mura mbeadh an coinníoll seo, asbhaint £2,230 faoin bhforáil sin roimhe seo, go mbeidh teideal aige, má chruthaíonn sé gur sa bhliain mheasúnachta sin a pósadh é, chun asbhaint £2,345 in ionad asbhaint £2,230,
(b) i gcás arb éard é an t-éilitheoir sa bhliain mheasúnachta—
(i) baintreach fir nó mná, asbhaint £1,185, nó
(ii) baintreach mná ar sa bhliain mheasúnachta sin a d'éag a fearchéile, asbhaint £2,230, agus
(c) in aon chás eile, asbhaint £1,115.
138A.—Má chruthaíonn an t-éilitheoir maidir le haon bhliain mheasúnachta—
(a) gur duine é nach bhfuil teideal aige chun asbhainte a luaitear i mír (a) nó i mír (b) (ii) d'alt 138, agus
(b) go bhfuil teideal aige, don bhliain mheasúnachta sin, chun asbhainte faoi alt 141 maidir le leanbh a chónaíonn leis,
beidh sé i dteideal asbhaint £500:
Ar choinníoll nach mbeidh feidhm ag an alt seo maidir le haon bhliain mheasúnachta i gcás fearchéile nó banchéile má chónaíonn an banchéile lena fearchéile.
138B.—(1) Más rud é, maidir le haon bhliain mheasúnachta, go gcruthóidh an t-éilitheoir gur díolaíochtaí a ioncam iomlán don bhliain nó gur cuid den ioncam sin díolaíochtaí (lena n-áiritear, i gcás ar fearchéile an t-éilitheoir a mheasúnaítear i leith cánach de réir fhorálacha alt 194, aon díolaíochtaí de chuid a bhanchéile a meastar leis an alt sin gur ioncam dá chuidsean iad chun na gcríocha dá dtagraítear san alt sin)—
(a) déanfar asbhaint £400 as an méid sin, más ann, de na díolaíochtaí (ach, i gcás ar fearchéile an t-éilitheoir a mheasúnaítear mar a dúradh, gan díolaíochtaí, más ann, de chuid a bhanchéile a áireamh) a eascraíonn chuig an éilitheoir, agus
(b) i gcás ar fearchéile an t-éilitheoir a mheasúnaítear mar a dúradh, déanfar asbhaint £400 as an méid sin, más ann, de na díolaíochtaí a eascraíonn chuig a bhanchéile.
(2) San alt seo—
ciallaíonn “díolaíochtaí” díolaíochtaí lena mbaineann Caibidil IV de Chuid V, nó a gcuirtear an Chaibidil sin IV i mbaint leo, ach ní fholaíonn sé—
(a) díolaíochtaí a íocadh, go díreach nó go neamhdhíreach, ag comhlacht corpraithe (nó ag aon duine a measfaí baint a bheith aige le comhlacht corpraithe chun críocha Chuid IV den Acht Airgeadais (Forálacha Ilghnéitheacha), 1968) le stiúrthóir dílseánach an chomhlachta chorpraithe nó le céile stiúrthóra dhílseánaigh den sórt sin nó le leanbh dá chuid, agus
(b) díolaíochtaí a íocadh, go díreach nó go neamhdhíreach, ag pearsa aonair (nó ag comhpháirtíocht ar páirtí inti an phearsa aonair) le céile na pearsan aonair nó le leanbh dá chuid;
tá le “stiúrthóir dílseánach” an bhrí a shanntar dó le halt 226 den Acht Cánach Ioncaim, 1967.”.
Faoisimh phearsanta.
4.—(1) I gcás ina mbeidh asbhaint le déanamh as ioncam iomlán pearsan aonair don bhliain 1980-81 nó d'aon bhliain mheasúnachta dá éis sin i leith faoiseamh a mbeidh an phearsa aonair ina theideal faoi fhoráil a luaitear i gcolún (1) den Tábla a ghabhann leis an bhfo-alt seo agus gur mhéid a shonraítear i gcolún (2) den Tábla sin méid na hasbhainte mura mbeadh an t-alt seo, is é méid na hasbhainte, in ionad an mhéid a shonraítear sa cholún sin (2), an méid a shonraítear i gcolún (3) den Tábla sin os coinne lua an mhéid sin sa cholún sin (2).
AN TÁBLA | |||||
An fhoráil reachtúil | An méid a bheidh le baint as ioncam iomlán do 1979-80 | An méid a bheidh le baint as ioncam iomlán do 1980-81 agus do bhlianta dá éis sin. | |||
(1) | (2) | (3) | |||
alt 138A | £ | £ | |||
(liúntas breise do bhaintreacha agus do dhaoine eile maidir le leanaí) | 250 | 500 | |||
alt 141 |
|
| |||
(leanbh) | ... | ... | ... | 218 | 195 |
(leanbh éagumasaithe) | 320 | 390 | |||
|
| ||||
alt 3 |
|
| |||
(bean tí ag tabhairt aire do |
|
| |||
dhuine éagumasaithe) | ... | 165 | 330 | ||
|
| ||||
alt 11 |
|
| |||
(dall) | ... | ... | ... | 165 | 330 |
(an dá chéile dall) | ... | 330 | 660 | ||
(2) Beidh éifeacht le halt 6 den Acht Airgeadais, 1974, agus le halt 3 den Acht Airgeadais, 1979, faoi réir fhorálacha an ailt seo.
(3) Beidh éifeacht le Cuid I den Chéad Sceideal chun fo-alt (1) a fhorlíonadh.
Leasú ar na forálacha a bhaineann le faoiseamh do dhaill.
5.—Leasaítear leis seo alt 11 den Acht Airgeadais, 1971—
(a) tríd an bhfo-alt seo a leanas a chur in ionad fho-ailt (2) agus (3):
“(2) Faoi réir fhorálacha an ailt seo, aon phearsa aonair a dhéanfaidh éileamh chuige sin, a thabharfaidh tuairisceán san fhoirm fhorordaithe ar a ioncam iomlán agus a chruthóidh, sa tslí a fhorordaítear leis na hAchtanna Cánach Ioncaim—
(a) gur dhall é an bhliain mheasúnachta go léir nó aon chuid di, nó
(b) go measúnaítear é i leith cánach don bhliain de réir fhorálacha alt 194 den Acht Cánach Ioncaim, 1967, agus gur dhall a bhanchéile an bhliain go léir nó aon chuid di,
beidh sé, le linn méid a ioncaim inchánach a bheith á ríomh, i dteideal go ndéanfaí asbhaint £330 as a ioncam iomlán:
Ar choinníoll, i gcás ina mbeidh feidhm ag mír (b) agus go gcruthóidh an t-éilitheoir thairis sin gur dhall é an bhliain sin go léir nó aon chuid di, go mbeidh sé i dteideal asbhaint £660 in ionad asbhaint £330.”,
agus
(b) trí fho-ailt (6) agus (8) a scriosadh.
Faoiseamh i leith préimheanna árachais saoil agus íocaíochtaí áirithe eile.
6.—(1) Leasaítear leis seo alt 143 den Acht Cánach Ioncaim, 1967:
(a) trí “a chéile” a chur in ionad “a bhanchéile” i mír (b) d'fho-alt (2),
(b) trí “, i gcás ina measúnaítear an fearchéile i leith cánach de réir fhorálacha alt 194,” a chur isteach i ndiaidh “an asbhaint chéanna” i bhfo-alt (6),
agus tá an mhír sin (b) agus an fo-alt sin (6), arna leasú amhlaidh, leagtha amach sa Tábla a ghabhann leis an bhfo-alt seo.
AN TÁBLA (b) gur ar shaol an éilitheora nó ar shaol a chéile atá an t-árachas, nó, cibé acu é, an bhlianacht iarchurtha, tógtha amach; agus |
(6) I gcás ina n-íocfaidh banchéile préimh as a hioncam féin ar leithligh i leith árachais ar a saol féin nó ar shaol a fearchéile, nó i leith conartha le haghaidh blianachta iarchurtha ar a saol féin nó ar shaol a fearchéile, déanfar an asbhaint chéanna, i gcás ina measúnaítear an fearchéile i leith cánach de réir fhorálacha alt 194, agus dhéanfaí dá mba é a bhí sa phréimh, préimh a d'íoc a fearchéile i leith árachais ar a shaol féin nó i leith conartha le haghaidh blianachta iarchurtha ar a shaol féin, agus beidh éifeacht dá réir sin ag an alt seo.
(2) Leasaítear leis seo alt 152 (1) den Acht Cánach Ioncaim, 1967, tríd an gcoinníoll seo a leanas a chur leis:
“Ar choinníoll freisin, i gcás ar fearchéile an t-éilitheoir a mheasúnaítear i leith cánach de réir fhorálacha alt 194, go mbeidh éifeacht leis an bhfo-alt seo ionann is dá gcuirfí ‘£2,000’ in ionad ‘£1,000’.”.
Leasú ar na forálacha a bhaineann le faoiseamh i leith úis.
7.—(1) Leasaítear leis seo alt 496 den Acht Cánach Ioncaim, 1967—
(a) tríd an bhfo-alt seo a leanas a chur isteach i ndiaidh fho-alt (2):
“(2A) I ndáil le haon ús a íocfar i leith aon tréimhse dar tosach an 6ú lá d'Aibreán, 1980, nó aon lá dá éis, d'ainneoin fhorálacha fho-alt (1), ní dhéanfar aon aisíoc cánach faoin alt seo in aghaidh aon bhliain mheasúnachta—
(a) i gcás fearchéile, a mheasúnaítear i leith cánach don bhliain mheasúnachta de réir fhorálacha alt 194, ar bhreis an úis ar £4,800,
(b) i gcás baintreach fir nó mná, ar bhreis an úis ar £3,500, nó
(c) in aon chás eile, ar bhreis an úis ar £2,400.”;
(b) tríd an bhfo-alt seo a leanas a chur isteach i ndiaidh fho-alt (3):
“(3A) I gcás, maidir le hús a íocadh i leith aon tréimhse dar tosach an 6ú lá d'Aibreán, 1980, nó aon lá dá éis, ina n-éileoidh duine faoiseamh de bhua breis agus foráil amháin díobh seo a leanas, is é sin le rá, an t-alt seo, alt 76 (1) (c) agus mír 1 (2) de Chuid III de Sceideal 6, ní thabharfar faoiseamh don duine sin i leith na coda (más ann) de mhéid comhiomlán an úis a d'íoc sé is mó ná an méid iomchuí a shonraítear i bhfo-alt (2A) i ndáil leis an mbliain mheasúnachta 1980-81 agus blianta measúnachta dá éis sin.”:
agus
(c) i bhfo-alt (4), trí “fho-ailt (2) agus (2A)” a chur in ionad “fho-ailt (2)”.
(2) Maidir le hús bliantúil i leith aon tréimhse dar tosach an 6ú lá d'Aibreán, 1980, nó aon lá dá éis, ní bheidh feidhm ag alt 76 (1) (c) den Acht Cánach Ioncaim, 1967, ná ag mír 1 (2) de Chuid III de Sceideal 6 a ghabhann leis an Acht sin, d'aon bhliain mheasúnachta—
(a) i gcás fearchéile a mheasúnaítear i leith cánach don bhliain mheasúnachta sin de réir fhorálacha alt 194 den Acht Cánach Ioncaim, 1967, maidir le breis an úis ar an méid a shonraítear i mír (a) d'alt 496 (2A) den Acht sin,
(b) i gcás baintreach fir nó mná, maidir le breis an úis ar an méid a shonraítear i mír (b) den alt sin 496 (2A), nó
(c) in aon chás eile, maidir le breis an úis ar an méid a shonraítear i mír (c) den alt sin 496 (2A).
(3) (a) Leasaítear leis seo alt 38 den Acht Airgeadais, 1974—
(i) tríd an bhfo-alt seo a leanas a chur in ionad fho-alt (1):
“(1) Maidir le daoine bainteacha, glacfar gurb é atá sa tagairt in alt 496 den Acht Cánach Ioncaim, 1967, agus in ailt 44 agus 52 d'aon suim, tagairt i gcás gach duine den sórt sin, don chomhréir den tsuim sin atá idir an t-ús a d'íoc an duine sin agus comhiomlán an úis a d'íoc na daoine bainteacha go léir.”
agus
(ii) tríd an méid seo a leanas a chur in ionad “1968.” i bhfo-alt (2):
“1968:
Ar choinníoll, i gcás ina measúnaítear fearchéile agus banchéile i leith cánach ioncaim do bhliain mheasúnachta de réir fhorálacha alt 193 den Acht Cánach Ioncaim, 1967, nach daoine bainteacha iad chun críocha an fho-ailt seo don bhliain mheasúnachta sin.”.
(b) Beidh éifeacht le halt 9 den Acht Airgeadais, 1979, don bhliain 1980-81 agus do bhlianta measúnachta dá éis sin ionann is dá scriosfaí mír (b) sa Tábla.
(4) Leasaítear leis seo alt 10 den Acht Airgeadais, 1979, maidir leis an mbliain 1980-81 agus le blianta measúnachta dá éis sin, tríd an míniú seo a leanas a chur in ionad an mhínithe ar “A” i bhfo-alt (2):
“arb é A—
(i) i gcás fearchéile a mheasúnaítear i leith cánach de réir fhorálacha alt 194 den Acht Cánach Ioncaim, 1967, £4,800,
(ii) i gcás baintreach fir nó mná, £3,500, nó
(iii) in aon chás eile, £2,400.”.
Cáin ioncaim a mhuirearú don bhliain 1980-81 agus blianta dá éis sin.
8.—I gcás inar pearsa aonair (seachas pearsa aonair a bheidh ag gníomhú i gcáil mhuiníneach nó ionadaíoch) duine ar a muirearófar cáin ioncaim don bhliain 1980-81 nó d'aon bhliain mheasúnachta dá éis sin, déanfar, d'ainneoin aon ní sna hAchtanna Cánach Ioncaim ach faoi réir alt 5 (3) den Acht Airgeadais, 1974, cáin a mhuirearú air ar a ioncam inchánach—
(a) i gcás ina measúnaítear é i leith cánach seachas de réir fhorálacha alt 194 den Acht Cánach Ioncaim, 1967, de réir na rátaí a shonraítear i gCuid I den Tábla a ghabhann leis an alt seo, nó
(b) i gcás ina measúnaítear é i leith cánach de réir fhorálacha alt 194, de réir na rátaí a shonraítear i gCuid II den Tábla sin,
agus tabharfar, faoi seach,
(i) ar gach ceann den chéad dá ráta i ngach Cuid den Tábla sin, agus
(ii) ar na rátaí eile i ngach Cuid den Tábla sin an tuairisc a shonraítear i gcolún (3), i ngach Cuid den Tábla os coinne lua an ráta nó na rátaí, de réir mar bheidh, i gcolún (2) den Chuid sin.
AN TÁBLA
CUID I
An chuid den ioncam inchánach | An ráta cánach | Tuairisc an ráta | |||
(1) | (2) | (3) | |||
An chéad £1,000 | ... | ... | ... | 25 faoin gcéad | an ráta laghdaithe |
An chéad £4,000 eile | ... | ... | 35 faoin gcéad | an ráta caighdeánach | |
An chéad £2,000 eile | ... | ... | 45 faoin gcéad | na hard-rátaí | |
An chéad £2,000 eile | ... | ... | 55 faoin gcéad | ||
An fuílleach | ... | ... | ... | 60 faoin gcéad | |
CUID II
An chuid den ioncam inchánach | An ráta cánach | Tuairisc an ráta | |||
(1) | (2) | (3) | |||
An chéad £2,000 | ... | ... | ... | 25 faoin gcéad | an ráta laghdaithe |
An chéad £8,000 eile | ... | ... | 35 faoin gcéad | an ráta caighdeánach | |
An chéad £4,000 eile | ... | ... | 45 faoin gcéad | na hard-rátaí | |
An chéad £4,000 eile | ... | ... | 55 faoin gcéad | ||
An fuílleach | ... | ... | ... | 60 faoin gcéad | |
Leasú ar alt 3 (“na hAchtanna Cánach Ioncaim”) den Acht Cánach Ioncaim, 1967.
9.—Leasaítear leis seo alt 3 den Acht Cánach Ioncaim, 1967, trí “San Acht seo agus in achtachán ar bith” a chur in ionad “In achtachán ar bith” agus tá an t-alt sin, arna leasú amhlaidh, leagtha amach sa Tábla a ghabhann leis an alt seo.
AN TÁBLA 3. San Acht seo agus in achtachán ar bith a rithfear tar éis an Achta seo ciallóidh “na hAchtanna Cánach Ioncaim” an tAcht seo agus gach achtachán eile a bhaineann le cáin ioncaim. |
Leasú ar alt 115 (díolúintí agus faoisimh i leith cánach ar íocaíochtaí áirithe ar dhuine d'éirí, nó a dhíchur, as oifig nó fostaíocht) den Acht Cánach Ioncaim, 1967.
10.—(1) Leasaítear leis seo alt 115 den Acht Cánach Ioncaim, 1967—
(a) tríd an bhfo-alt seo a leanas a chur in ionád fho-alt (2):
“(2) Ní mhuirearófar cáin de bhua alt 114 i leith íocaíochta i leith oifige nó fostaíochta inar fholaigh seirbhís an tsealbhóra seirbhís choigríche má b’éard í an tseirbhís choigríche—
(a) in aon chás, trí cheathrú cuid den tréimhse iomlán seirbhíse anuas go dtí an dáta iomchuí, nó
(b) i gcás inar mhó ná deich mbliana an tréimhse seirbhíse anuas go dtí an dáta iomchuí, iomlán na ndeich mbliana deiridh, nó
(c) i gcás inar mhó ná fiche bliain an tréimhse seirbhíse anuas go dtí an dáta iomchuí, leath na tréimhse sin lena n-áirítear aon deich gcinn den fhiche bliain deiridh.”,
(b) trí “£,6000” a chur in ionad “£3,000” sa dá áit ina bhfuil sé i bhfo-alt (3),
(c) trí “, ‘íocaíocht chúitimh mar gheall ar chailliúint oifige”’ i bhfo-alt (7) a scriosadh,
agus tá na fo-ailt sin (3) agus (7), arna leasú amhlaidh, leagtha amach sa Tábla a ghabhann leis an alt seo.
(2) Cuirfear an Sceideal atá leagtha amach i gCuid II den Chéad Sceideal in ionad Sceideal 3 a ghabhann leis an Acht Cánach Ioncaim, 1967.
AN TÁBLA (3) Ní mhuirearófar cáin de bhua alt 114 i leith íocaíocht nach mó ná £6,000, agus i gcás íocaíochta de bhreis ar an méid sin ní mhuirearófar í ach i leith na breise: Ar choinníoll, i gcás ina ndéanfar dhá íocaíocht nó níos mó a mbeidh cáin inmhuirir ina leith de bhua an ailt seo, nó a mbeadh cáin inmhuirir ina leith ar leithligh ó na forálacha sin roimhe seo den fho-alt seo, leis an duine céanna nó i leith an duine chéanna i leith na hoifige nó na fostaíochta céanna, nó i leith oifigí nó fostaíochtaí éagsúla faoin bhfostóir céanna nó faoi fhostóirí comhpháirte, go mbeidh feidhm ag an bhfo-alt seo amhail agus dá mba aon íocaíocht amháin de mhéid ab ionann agus an méid comhiomlán sin na híocaíochtaí sin; agus go ndéanfar méid aon íocaíochta ar leith ar arb inmhuirir cáin a chinneadh mar a leanas, is é sin le rá— (a) i gcás ina n-áireofar na híocaíochtaí mar ioncam do bhlianta measúnachta éagsúla, bainfear an tsuim sin £6,000 as íocaíocht a áirítear mar ioncam bliana roimhe sin i dtosaíocht ar aon íocaíocht a áiríodh mar ioncam bliana níos déanaí, agus (b) faoi réir na nithe a dúradh, déanfar an tsuim sin a asbhaint go rátúil as na híocaíochtaí de réir a méideanna faoi seach. (7) San alt seo tá le “an dáta iomchuí” agus “seirbhís choigríche” na bríonna céanna atá leo i Sceideal 3, agus folaíonn tagairtí d'fhostóir nó do dhuine a rialaíonn fostóir nó a rialaítear ag fostóir tagairtí dá chomharbaí. |
Leasú ar alt 336 (ceardchumainn) den Acht Cánach Ioncaim, 1967.
11.—Leasaítear leis seo alt 336 den Acht Cánach Ioncaim, 1967, maidir leis an mbliain 1980-81 agus blianta measúnachta dá éis sin, trí “£2,000” a chur in ionad “£600” agus trí “£750” a chur in ionad “£450” (a cuireadh isteach leis an Acht Airgeadais, 1973), agus tá an t-alt sin (ar leith ón dara mír), arna leasú amhlaidh, leagtha amach sa Tábla a ghabhann leis an alt seo.
AN TÁBLA 336. Aon cheardchumann cláraithe atá coiscthe, le reacht nó ag a rialacha, ó shuim níos mó ná £2,000 mar shuim chomhlán, nó £750 sa bhliain ar mhodh blianachta, a árachú do dhuine ar bith, beidh sé i dteideal díolúine ó cháin faoi Sceideal C, D agus F i leith an úis agus na ndíbhinní dá chuid is infheidhmithe agus a fheidhmítear chun críche sochair choigiltis agus chuige sin amháin. |
Leasú ar alt 340 (pinsin mhíleata, agus pinsin, aiscí agus liúntais eile) den Acht Cánach Ioncaim, 1967.
12.—Leasaítear leis seo alt 340 (2) den Acht Cánach Ioncaim, 1967, tríd an mír seo a leanas a chur isteach i ndiaidh mhír (f):
“(ff) pinsean nó liúntas is iníoctha faoi aon cheann de na hAchtanna seo a leanas:
An tAcht um na Connaught Rangers (Pinsin), 1936
An tAcht Arm-Phinsean, 1971, arna leathnú le halt 11 den Acht Arm-Phinsean, 1973.”.
Leasú ar alt 344 (díolúine i leith úis ar thaiscí áirithe) den Acht Cánach Ioncaim, 1967.
13.—Maidir leis an mbliain 1980-81 agus blianta measúnachta dá éis sin, leasaítear leis seo alt 344 den Acht Cánach Ioncaim, 1967, trí na fo-ailt seo a leanas a chur in ionad fho-ailt (1) agus (2):
“(1) Má bhíonn, nó más rud é go mbeadh mura mbeadh an t-alt seo, ar áireamh ioncam iomlán pearsan aonair don bhliain mheasúnachta, aon suimeanna (dá ngairtear ‘na suimeanna sin’ san alt seo) a íocadh nó a creidiúnaíodh i leith úis—
(a) ar airgead a taisceadh i mbanc taisce iontaobhais nó i mBanc Taisce an Phoist, nó
(b) ar airgead a taisceadh in aon cheann de na bainc thráchtála,
déanfar neamhshuim de na suimeanna sin chun críocha uile na nAchtanna Cánach Ioncaim mura mó, nó sa mhéid nach mó, na suimeanna sin—
(i) i gcás suimeanna in ionannas úis ar thaiscí a luaitear i mír (a), ná £150, nó
(ii) i gcás suimeanna in ionannas úis ar thaiscí a luaitear i mír (b), ná £70:
Ar choinníoll nach mó ná £150 na suimeanna iomlána a ndéanfar neamhshuim díobh amhlaidh:
Ar choinníoll freisin go mbeidh feidhm ag forálacha an Achta seo maidir le pearsa aonair do thabhairt tuairisceáin ar a ioncam iomlán ionann is dá mba nár achtaíodh an t-alt seo.
(2) Chun críocha fho-alt (1), maidir leis an gceist ar mó nó cá mhéid is mó ná £150 nó £70, cibé acu é, na suimeanna sin, déanfar, i gcás ina measfar, de bhua alt 194, gur ioncam de chuid a fearchéile ioncam mná, í a chinneadh ar leithligh maidir leis an bpáirt dá ioncam is ioncam dá chuid de bhua an ailt sin agus an pháirt is ioncam dá chuid ar leith ón alt sin.”.
Leasú ar alt 477 (am le cáin a íoc) den Acht Cánach Ioncaim, 1967, agus ar alt 20 (ús ar cháin ioncaim agus ar fhorcháin i gcásanna calaoise nó faillí) den Acht Airgeadais, 1971.
14.—(1) Leasaítear leis seo alt 477 den Acht Cánach Ioncaim, 1967, maidir leis an mbliain 1980-81 agus blianta measúnachta dá éis sin, trí na fo-ailt seo a leanas a chur in ionad fho-ailt (1), (2), (2A) agus (2B):
“(1) Faoi réir fhorálacha an ailt seo, aon cháin a bheidh ar áireamh i measúnacht d'aon bhliain mheasúnachta beidh sí iníoctha an 1ú lá nó roimh an 1ú lá de Dheireadh Fómhair an bhliain sin, ach amháin go measfar, i gcás cáin a bheidh ar áireamh i measúnacht d'aon bhliain mheasúnachta a dhéanfar an 1ú lá nó tar éis an 1ú lá de Dheireadh Fómhair an bhliain sin, go mbeidh an cháin sin dlite agus iníoctha an chéad lá tar éis an lae a dhéanfar an mheasúnacht.
(2) (a) Baineann an fo-alt seo, maidir le measúnachtaí don bhliain 1980-81, le cáin is iomchuí do na brabúis nó na gnóchain ó fheirmeoireacht de réir bhrí Chaibidil II den Acht Airgeadais, 1974, a bheidh in aon mheasúnacht den sórt sin a dhéanfar ar phearsa aonair seachas pearsa aonair lena mbaineann alt 16 den Acht sin.
(b) Beidh cáin lena mbaineann an fo-alt seo, in ionad í a bheith iníoctha an 1ú lá nó roimh an 1ú lá de Dheireadh Fómhair, 1980, nó cibé dáta eile a shonraítear i bhfo-alt (1), iníoctha i dhá thráthchuid chomhionanna, an chéad tráthchuid an 1ú lá nó roimh an 1ú lá de Dheireadh Fómhair, 1980, nó cibé dáta eile atá ráite agus an dara tráthchuid an 1ú lá nó roimh an 1ú lá d'Eanáir, 1981, agus beidh feidhm ag forálacha an Achta seo i dtaobh gnóthú cánach maidir le gach tráthchuid den cháin mar atá feidhm acu maidir le méid iomlán na cánach:
Ar choinníoll, i gcás nach ndéanfar an mheasúnacht go dtí tar éis an 1ú lá d'Eanáir, 1981, nach mbeidh éifeacht leis an bhfo-alt seo agus go mbeidh an cháin dlite agus iníoctha mar a fhoráiltear i bhfo-alt (1).”.
(2) Beidh éifeacht le halt 20 (2) den Acht Airgeadais, 1971, i ndáil le haon mheasúnacht i leith cánach don bhliain 1980-81 nó aon bhliain mheasúnachta dá éis sin ionann is dá gcuirfí “de Dheireadh Fómhair” in ionad “d'Eanáir”.
Leasú ar alt 7 (faoiseamh in aghaidh caiteachais áirithe ar áitreabh cónaithe) den Acht Airgeadais, 1979.
15.—Beidh éifeacht le halt 7 den Acht Airgeadais, 1979, agus leis an Dara Sceideal a ghabhann leis an Achta sin, chun méid an ioncaim a fhionnadh a mbeidh cáin ioncaim le muirearú ar dhuine ina leith don bhliain 1980-81, ionann is dá ndéanfaí—
(a) “1980-81” a chur in ionad “1979-80” i bhfo-alt (1) agus an coinníoll seo a leanas a chur leis an bhfo-alt sin,
“Ar choinníoll freisin, i gcás ar fearchéile an t-éilitheoir a mheasúnaítear i leith cánach de réir fhorálacha alt 194 den Acht Cánach Ioncaim, 1967, go mbeidh éifeacht leis an bhfo-alt seo ionann is dá gcuirfí ‘£900’ in ionad ‘£450’”, agus
(b) (i) “an tréimhse dar thosach an 6ú lá d'Aibreán, 1980, agus dar críoch an 5ú lá d'Aibreán, 1981” a chur in ionad “an tréimhse dar thosach an 6ú lá d'Aibreán, 1979, agus dar críoch an 5ú lá d'Aibreán, 1980” sa mhíniú ar “tréimhse cháilitheach” i mír 1 den Sceideal sin, agus
(ii) “1980-81” a chur in ionad “1979-80” i mír 4 (1) den Sceideal sin.
Alt 11 (mar a dhéileálfar chun críocha cánach le sochair áirithe is iníoctha faoi na hAchtanna Leasa Shóisialaigh, 1952 go 1979, agus faoi na hAchtanna Árachais (Breac-Dhífhostaíocht), 1942 go 1978) den Acht Airgeadais, 1979, do scor.
16.—Ní bheidh feidhm ná éifeacht le halt 11 den Acht Airgeadais, 1979, i ndáil leis an mbliain 1980-81 nó aon bhliain mheasúnachta dá éis sin.
Leasú ar fhorálacha a bhaineann le teorainneacha ama áirithe.
17.—(1) Beidh éifeacht le halt 296 den Acht Cánach Ioncaim, 1967, maidir leis an mbliain 1980-81 agus blianta measúnachta dá éis sin ionann is dá gcuirfí “dhá bhliain ar a dhéanaí tar éis deireadh na bliana measúnachta” in ionad “bliain ar a dhéanaí tar éis deireadh na bliana measúnachta” sa choinníoll a ghabhann le fo-alt (1).
(2) Beidh éifeacht leis na forálacha a shonraítear i gCuid I den Tábla a ghabhann leis an alt seo, maidir leis an mbliain 1980-81 agus blianta measúnachta dá éis sin, ionann is dá gcuirfí “cheithre mhí is fiche” in ionad “dhá mhí dhéag” gach áit a bhfuil sé.
(3) Beidh éifeacht leis na forálacha a shonraítear i gCuid II den Tábla a ghabhann leis an alt seo, maidir le tréimhse inmhuirearaithe dar críoch an 6ú lá d'Aibreán, 1980, nó aon lá dá éis, ionann is dá gcuirfí “cheithre mhí is fiche” in ionad “dhá mhí dhéag” gach áit a bhfuil sé.
AN TÁBLA CUID I (a) Fo-ailt (3) agus (4) d'alt 58 (foras measúnachta, Cásanna I agus II de Sceideal D) den Acht Cánach Ioncaim, 1967. (b) Fo-alt (7) (b) d'alt 72 (liúntais chaipitiúla agus muirir chothromaíochta i gcásanna comhpháirtíochta) den Acht Cánach Ioncaim, 1967. (c) Mír (ii) den choinníoll a ghabhann le fo-alt (1) d'alt 77 (bonn measúnachta, Cás III de Sceideal D) den Acht Cánach Ioncaim, 1967. CUID II (a) Fo-alt (5) d'alt 241 (caitheamh agus cuimilt innealra, ghléasra, etc.,) den Acht Cánach Ioncaim, 1967. (b) Fomhíreanna (i) agus (ii) d'fho-alt (3) (d) d'alt 244 (liúntas i leith taighde eolaíochta) den Acht Cánach Ioncaim, 1967. (c) Fo-alt (4) d'alt 245 (liúntas i leith forbartha mianadóireachta) den Acht Cánach Ioncaim, 1967. |
Caibidil II
Cánachas ar Dhaoine Pósta
Leasú ar Chuid IX den Acht Cánach Ioncaim, 1967.
18.—Maidir le measúnachtaí i leith cánach ioncaim don bhliain 1980-81 agus d'aon bhliain mheasúnachta dá éis sin, leasaítear leis seo Cuid IX den Acht Cánach Ioncaim, 1967, tríd an gcaibidil seo a leanas a chur in ionad Chaibidil I:
“Caibidil I
Forálacha Speisialta maidir le Daoine Pósta
192.—(1) Chun críocha cánach ioncaim measfar banchéile a bheith ina cónaí lena fearchéile mura rud é—
(a) go bhfuil siad idirscartha faoi ordú ó chúirt dlínse inniúla nó le gníomhas idirscartha, nó
(b) go bhfuil siad idirscartha iarbhír in imthosca inar dóigh don idirscaradh a bheith buan.
(2) (a) Sa Chaibidil seo folaíonn tagairtí d'ioncam banchéile tagairtí d'aon suim a bheadh, ar leith ón gCaibidil seo, le háireamh le linn a hioncam iomlán a bheith á ríomh, agus beidh éifeacht le forálacha na Caibidle seo i ndáil le haon suim den sórt sin d'ainneoin go gceanglaíonn achtachán éigin (lena n-áirítear, ach amháin a mhéid a fhoráiltear a mhalairt go sainráite, achtachán a rithfear tar éis an tAcht seo a rith) nach n-áireofaí an tsuim mar ioncam de chuid aon duine seachas ise.
(b) Sna hAchtanna Cánach Ioncaim aon tagairt do dhuine a rinne rogha go cuí go ndéanfaí é a mheasúnú i leith cánach de réir fhorálacha ailt áirithe folaíonn sí tagairt do dhuine a mheastar a rinne rogha go ndéanfaí é a mheasúnú i leith cánach de réir fhorálacha an ailt sin agus aon tagairt d'fhearchéile a mheasúnaítear i leith cánach de réir fhorálacha alt 194 do bhliain mheasúnachta folaíonn sí tagairt do chás ina ndéantar é féin agus a bhanchéile a mheasúnú i leith cánach, don bhliain sin, de réir fhorálacha alt 197.
(3) Sa Chaibidil seo ciallaíonn ‘an cigire’, i ndáil le fógra, aon chigire a bhféadfadh an duine a bheadh ag tabhairt an fhógra a mheas le réasún gur dóigh dó baint a bheith aige le hábhar an fhógra nó a dhearbhóidh go bhfuil sé ullamh ar an bhfógra a ghlacadh.
(4) Aon fhógra a cheanglaítear a sheirbheáil faoi aon alt sa Chaibidil seo, féadfar é a sheirbheáil leis an bpost.
193.—In aon chás ina measfar banchéile a bheith ina cónaí lena fearchéile, déanfar cáin ioncaim a mheasúnú, a mhuirearú agus a ghnóthú, ach amháin mar a fhoráiltear a mhalairt leis na hAchtanna Cánach Ioncaim, ar ioncam an fhearchéile agus ar ioncam an bhanchéile faoi is dá mbeadh siad gan a bheith pósta:
Ar choinníoll, i gcás éifeacht a bheith le rogha faoi alt 195 i ndáil le fearchéile agus banchéile do bhliain mheasúnachta, nach mbeidh éifeacht leis an alt seo i ndáil leis an bhfearchéile sin agus leis an mbanchéile sin don bhliain mheasúnachta sin.
194.—(1) Más rud é, i gcás fearchéile agus banchéile, go mbeidh éifeacht maidir le bliain mheasúnachta le rogha faoi alt 195 go measúnófaí i leith cánach iad de réir fhorálacha an ailt seo—
(a) déanfar an fearchéile a mheasúnú agus a mhuirearú i leith cánach, ní amháin i leith a ioncam iomlán (más ann) don bhliain sin, ach freisin i leith ioncam iomlán a bhanchéile (más ann) d'aon chuid den bhliain mheasúnachta sin a mbeidh sí ina cónaí leis lena linn, agus, chun na críche sin agus chun críocha uile na nAchtanna Cánach Ioncaim, measfar gur ioncam dá chuidsean an t-ioncam deiridh sin a luadh;
(b) ní dhéanfaidh forálacha an ailt seo difear don cheist i dtaobh cé acu a bheidh aon ioncam de chuid an bhanchéile inchurtha faoi cháin d'aon bhliain mheasúnachta agus, má bhíonn, cad a mheastar is méid dó chun críocha cánach; agus
(c) aon cháin a bheidh le measúnú i leith aon ioncam a meastar, faoin alt seo, gur ioncam é de chuid fhearchéile mná, beidh sí, in ionad í a bheith inmheasúnaithe uirthise, nó ar a hiontaobhaithe, a caomhnóir nó a cúramaí, nó ar a seiceadóirí nó ar a riarthóirí, inmheasúnaithe airsean nó, sna cásanna iomchuí, ar a sheiceadóirí nó ar a riarthóirí.
(2) Aon fhaoiseamh ó cháin ioncaim a údaraítear, le haon fhoráil de na hAchtanna Cánach Ioncaim, a dheonú d'fhearchéile faoi threoir ioncam nó brabúis nó gnóchain nó caillteanais a bhanchéile nó faoi threoir aon íocaíocht a rinne sí, ní dheonófar d'fhearchéile é maidir le bliain mheasúnachta ach amháin i gcás é a bheith measúnaithe i leith cánach don bhliain sin de réir fhorálacha an ailt seo.
195.—(1) Féadfaidh fearchéile agus a bhanchéile, i gcás an banchéile a bheith ina cónaí leis an bhfearchéile, aon tráth le linn bliana measúnachta, trí fhógra i scríbhinn a thabharfar don chigire, rogha a dhéanamh go comhpháirteach go ndéanfaí iad a mheasúnú i leith cánach don bhliain mheasúnachta sin de réir fhorálacha alt 194, agus i gcás ina ndéanfar rogha den sórt sin déanfar ioncam an fhearchéile agus ioncam an bhanchéile a mheasúnú i leith cánach don bhliain sin de réir na bhforálacha sin.
(2) I gcás ina ndéanfar rogha faoi fho-alt (1) maidir le bliain mheasúnachta, beidh éifeacht leis an rogha maidir leis an mbliain sin agus le gach bliain mheasúnachta dá éis sin.
(3) D'ainneoin fho-ailt (1) agus (2), féadfaidh an fearchéile nó an banchéile, i ndáil le bliain mheasúnachta, trí fhógra i scríbhinn a thabharfar don chigire roimh dheireadh na bliana, an rogha a tharraingt siar i leith na bliana sin agus, air sin, ní bheidh éifeacht leis an rogha maidir leis an mbliain sin ná le haon bhliain mheasúnachta dá éis sin.
(4) (a) Measfar rogha a bheith déanta go cuí ag fearchéile agus ag a bhanchéile, i gcás an banchéile a bheith ina cónaí lena fearchéile agus i gcás nach mbeidh rogha faoi fho-alt (1) déanta acu maidir le bliain mheasúnachta (ná le haon bhliain mheasúnachta roimhe sin) go ndéanfaí iad a mheasúnú i leith cánach de réir fhorálacha alt 194 don bhliain sin mura rud é, roimh dheireadh na bliana sin, go dtabharfaidh ceachtar díobh fógra i scríbhinn don chigire gur mian leis nó léi go ndéanfaí iad a mheasúnú i leith cánach don bhliain sin mar dhuine singil de réir fhorálacha alt 193.
(b) I gcás fógra faoi mhír (a) a bheith tugtha go cuí ag fearchéile nó ag a bhanchéile, ní bheidh éifeacht leis an mír sin i ndáil leis an bhfearchéile agus leis an mbanchéile sin maidir leis an mbliain mheasúnachta ar tugadh an fógra ina leith ná le haon bhliain mheasúnachta dá éis sin go dtí an bhliain mheasúnachta ina ndéanfaidh an duine a thug an fógra é a tharraingt siar trí fhógra eile i scríbhinn a thabhairt don chigire.
196.—(1) I gcás—
(a) measúnacht i leith cánach ioncaim (dá ngairtear ‘an mheasúnacht bhunaidh’ san alt seo) a bheith déanta d'aon bhliain mheasúnachta ar fhear, nó ar iontaobhaí, caomhnóir nó cúramaí fir, nó ar sheiceadóirí nó riarthóirí fir,
(b) arb é tuairim na gCoimisinéirí Ioncaim, dá mba go raibh iarratas ar mheasúnacht ar leithligh faoi alt 197 i bhfeidhm i leith na bliana measúnachta sin, go mbeadh measúnacht i leith an ioncaim chéanna nó i leith coda de le déanamh ar bhean arb í banchéile an fhir sin í nó arbh í a bhanchéile í an bhliain mheasúnachta sin nó ar iontaobhaí, ar chaomhnóir nó ar chúramaí na mná sin, nó ar sheiceadóirí nó ar riarthóirí na mná sin, agus
(c) an méid go léir nó cuid den mhéid is iníoctha faoin measúnacht bhunaidh a bheith fós gan íoc ar ocht lá is fiche a bheith caite ón am a raibh sé dlite.
féadfaidh na Coimisinéirí Ioncaim fógra a thabhairt di, nó, i gcás í a bheith marbh, dá seiceadóirí nó dá riarthóirí, nó, i gcás ina bhféadfaí measúnacht den sórt dá dtagraítear i mír (b) a dhéanamh, sna himthosca dá dtagraítear sa mhír sin, ar a hiontaobhaí, ar a caomhnóir nó ar a cúramaí, féadfaidh siad fógra a thabhairt di-se nó dá hiontaobhaí, dá caomhnóir nó dá cúramaí, is fógra—
(i) ina luafar sonraí na measúnachta bunaidh agus sonraí faoin méid a fágadh gan íoc faoin measúnacht sin, agus
(ii) ina luafar sonraí na measúnachta, de réir mar is fearr a mheasann siad, a bheadh le déanamh mar a dúradh,
agus á cheangal ar an duine dá dtabharfar an fógra an méid a íoc a bheadh le híoc faoin measúnacht is deireanaí atá luaite dá mbeadh sé de réir na sonraí sin, nó an méid a íoc a fágadh gan íoc faoin measúnacht bhunaidh, cibé méid díobh is lú.
(2) Leanfaidh na hiarmhairtí céanna maidir leis na nithe seo a leanas—
(a) forchur dliteanais chun cáin, le hús nó gan ús, a íoc agus a ghnóthú,
(b) tosaíocht don cháin i bhféimheacht nó le linn eastát duine éagtha a bheith á riar,
(c) achomhairc chun na gCoimisinéirí Achomhairc, athéiseacht na n-achomharc sin agus sonrú cásanna chun tuairim na hArd-Chúirte a fháil, agus
(d) titim an dliteanais a forchuireadh, faoi dheoidh,
as fógra a thabhairt faoi fho-alt (1) do bhean, nó dá hiontaobhaí, dá caomhnóir, nó dá cúramaí, nó dá seiceadóirí nó dá riarthóirí, is a leanfadh as measúnacht den sórt a luaitear i bhfo-alt (1) (b) a dhéanamh uirthi, nó ar a hiontaobhaí, ar a caomhnóir nó ar a cúramaí, nó ar a seiceadóirí nó a riarthóirí, de réir mar bheidh, ar measúnacht í—
(i) a rinneadh an lá a tugadh an fógra,
(ii) a mhuirearaigh an méid céanna cánach a ceanglaíodh leis an bhfógra a íoc,
(iii) a bhí le déanamh ag an údarás, agus a rinne an t-údarás, a rinne an mheasúnacht bhunaidh, agus
(iv) a rinne an t-údarás sin de réir mar is fearr a mheas sé nó siad,
agus beidh éifeacht dá réir sin, fara cibé oiriúnuithe is gá, leis na forálacha den Acht seo a bhaineann leis na nithe a shonraítear i míreanna (a) go (d).
(3) I gcás ina dtabharfar fógra faoi fho-alt (1), scoirfidh cáin go feadh an méid a cheanglaítear a íoc leis an bhfógra de bheith inghnóthaithe faoin measúnacht bhunaidh agus, i gcás ús a bheith ag gabháil leis an gcáin a muirearaiodh leis an measúnacht bhunaidh faoi alt 550, déanfar cibé coigeartú ar an méid is iníoctha faoin alt sin i ndáil leis an measúnacht sin, agus déanfar cibé méideanna a íocadh roimhe sin faoin alt sin ina leith sin a aisíoc, is gá chun a áirithiú gur mar a chéile don tsuim iomlán, más ann, a íocadh nó is iníoctha faoin alt sin i ndáil leis an measúnacht agus don tsuim a bheadh ann dá mba rud é nár muirearaíodh riamh an méid a scoirfidh de bheith inghnóthaithe.
(4) I gcás ina laghdófar an méid is iníoctha faoi fhógra faoi fho-alt (1) mar thoradh ar achomharc nó ar chás a shonrú chun tuairim na hArd-Chúirte a fháil—
(a) cuirfidh na Coimisinéirí Ioncaim faoi deara, más rud é, ag féachaint don toradh sin, gur deimhin leo go raibh an mheasúnacht bhunaidh iomarcach, cibé faoiseamh a thabhairt i modh aisíoca nó eile a mheasfaidh siad a bheith cóir; ach
(b) faoi réir aon fhaoiseamh a thabharfar amhlaidh, beidh suim is ionann agus an laghdú ar an méid is iníoctha faoin bhfógra inghnóthaithe arís faoin measúnacht bhunaidh.
(5) Beidh ag na Coimisinéirí Ioncaim agus ag an gcigire nó ag an oifigeach cuí eile na cumhachtaí céanna chun faisnéis a fháil d'fhonn fógra faoi fho-alt (1) a thabhairt, agus chun críocha eile i ndáil le fógra den sórt sin, a bheadh acu d'fhonn measúnacht a dhéanamh den sórt a luaitear i bhfo-alt (1) (b) agus chun críocha eile i ndáil le measúnacht den sórt sin, dá mba rud é gur comhlíonadh na coinníollacha a bhí riachtanach chun an mheasúnacht sin a dhéanamh.
(6) I gcás bean d'fháil bháis ar bhanchéile í a bhí, aon tráth roimh a bás, ina cónaí lena fearchéile, féadfaidh seisean, nó i gcás é a bheith marbh, féadfaidh a sheiceadóirí nó a riarthóirí, tráth nach déanaí ná dhá mhí tar éis an dáta ar a ndeonófar probháid nó litreacha riaracháin i leith a heastáit nó, le toiliú a seiceadóirí nó a riarthóirí, aon dáta is déanaí ná sin, fógra i scríbhinn a thabhairt dá seiceadóirí nó dá riarthóirí agus don chigire á dhearbhú, a mhéid a cheadaíonn an t-alt seo é, go séanann seisean nó siadsan freagracht maidir le cáin ioncaim neamhíoctha i leith gach uile ioncam dá cuidse d'aon bhliain mheasúnachta nó d'aon chuid de bhliain mheasúnachta, arb éard í bliain mheasúnachta nó cuid de bhliain mheasúnachta ar measadh ina leith gur ioncam dá chuidsean aon ioncam dá cuidse agus ar measúnaíodh i leith cánach faoi alt 194 i ndáil leis an ioncam sin é.
(7) Ní mheasfar gur fógra bailí fógra a thabharfar de bhun fho-alt (6) don chigire mura sonróidh sé ainmneacha agus seoltaí seiceadóirí nó riarthóirí na mná..
(8) I gcás fógra faoi fho-alt (6) a bheith tugtha do sheiceadóirí nó do riarthóirí mná agus don chigire—
(a) is é dualgas na gCoimisinéirí Ioncaim agus na gCoimisinéirí Achomhairc cibé cumhachtaí a fheidhmiú a bheidh siad i dteideal a fheidhmiú an tráth sin nó tráth dá éis sin faoi fho-ailt (1) go (5) i ndáil le haon mheasúnacht a rinneadh ar an dáta nó roimh an dáta a mbeidh críoch le tabhairt an fhógra sin, ar measúnacht í i leith aon chuid den ioncam lena mbaineann an fógra sin, agus
(b) na measúnachtaí (más ann) i leith cánach, a dhéanfar tar éis an dáta sin, is é a bheidh iontu, i ngach slí agus go háirithe maidir leis na daoine is inmheasúnaithe agus leis an gcáin is iníoctha, na measúnachtaí sin a bheadh le déanamh dá mba rud é—
(i) go raibh iarratas ar mheasúnacht ar leithligh faoi alt 197 i bhfeidhm i leith na bliana measúnachta atá i gceist, agus
(ii) gur dá réir sin a rinneadh gach uile mheasúnacht a rinneadh roimhe sin.
197.—(1) I gcás éifeacht i ndáil le bliain mheasúnachta a bheith le rogha ag fearchéile agus ag banchéile go ndéanfaí iad a mheasúnú i leith cánach de réir fhorálacha alt 194, agus, i ndáil leis an mbliain mheasúnachta sin, go ndéanfaidh an fearchéile nó an banchéile iarratas chun na críche faoin alt seo i cibé slí agus foirm a fhorordóidh na Coimisinéirí Ioncaim, déanfar cáin ioncaim don bhliain sin a mheasúnú, a mhuirearú agus a ghnóthú ar ioncam an fhearchéile agus ar ioncam an bhanchéile ionann is dá mba nach raibh siad pósta agus beidh feidhm, ach amháin mar a fhoráiltear a mhalairt leis an Acht seo, ag forálacha uile an Achta seo maidir leis an méasúnú, leis an muirearú agus leis an ngnóthú cánach, ionann is dá mba nach raibh siad pósta ach amháin—
(a) gurb ionann na hasbhaintí iomlána as ioncam iomlán a lamháiltear don fhearchéile agus don bhanchéile mar fhaoisimh phearsanta agus na hasbhaintí a dhéanfaí dá mbeadh an t-iarratas gan éifeacht a bheith leis maidir leis an mbliain sin,
(b) gurb ionann an cháin iomlán is iníoctha ag an bhfearchéile agus ag an mbanchéile don bhliain sin agus an cháin iomlán a bheadh iníoctha acu dá mbeadh an t-iarratas gan éifeacht a bheith leis maidir leis an mbliain sin, agus
(c) go mbeidh éifeacht leis na forálacha atá leagtha amach in alt 198.
(2) Féadfar iarratas faoin alt seo maidir le bliain mheasúnachta a dhéanamh—
(a) i gcás daoine a phósfaidh i rith na bliana sin, roimh an 6ú lá d'Iúil an bhliain dar gcionn, agus
(b) in aon chás eile, laistigh de 6 mhí roimh an 6ú lá d'Iúil an bhliain sin.
(3) I gcás ina ndéanfar iarratas faoi fho-alt (1), beidh éifeacht leis an bhfo-alt sin ní amháin maidir leis an mbliain mheasúnachta a ndéanfar an t-iarratas ina leith, ach freisin maidir le gach bliain mheasúnachta dá éis sin:
Ar choinníoll, i ndáil le bliain mheasúnachta dá éis sin, go bhféadfaidh an duine a rinne an t-iarratas, trí fhógra i scríbhinn a thabharfar don chigire roimh an 6ú lá d'Iúil an bhliain sin, an rogha sin a tharraingt siar, agus, air sin, ní bheidh éifeacht le fo-alt (1) maidir leis an mbliain mheasúnachta ar i ndáil léi a tugadh an fógra ná le haon bhliain mheasúnachta dá éis sin.
(4) Féadfaidh an fearchéile nó an banchéile tuairisceán a thabhairt, chun críocha an ailt seo, ar ioncaim iomlána an fhear chéile agus an bhanchéile ach, mura mbeidh aon tuairisceán den sórt sin chun sástacht na gCoimisinéirí Ioncaim, féadfaidh siad a cheangal ar an mbanchéile nó ar an bhfearchéile, de réir mar bheidh, tuairisceán a thabhairt.
(5) Féadfaidh na Coimisinéirí Ioncaim le fógra a cheangal go dtabharfar tuairisceáin chun críocha an ailt seo tráth ar bith.
(6) San alt seo agus in alt 198 ciallaíonn ‘faoisimh phearsanta’ faoiseamh:
(a) faoi ailt 138 go 145 agus 151 agus 152,
(b) faoi alt 12 den Acht Airgeadais, 1967,
(c) faoi alt 3 den Acht Airgeadais, 1969,
(d) faoi alt 11 den Acht Airgeadais, 1971,
(e) faoi alt 8 den Acht Airgeadais, 1974, agus
(f) faoi alt 7 den Acht Airgeadais, 1979.
198.—(1) Más rud é, de bhun iarratas faoi alt 197, go measúnófar fearchéile agus banchéile i leith cánach do bhliain mheasúnachta de réir fhorálacha an ailt sin—
(a) faoi réir fho-alt (2), féadfar an sochar ó na faoisimh phearsanta a thabhairt mar laghdú ar an méid cánach a bheidh le híoc, nó trí aon bhreis chánach a íocadh a aisíoc, nó ar an dá mhodh sin, de réir mar is gá sa chás, agus leithroinnfear é ar an bhfearchéile agus ar an mbanchéile—
(i) sa mhéid gur ó fhaoiseamh dó faoi ailt 138 agus 141 (seachas fo-alt (2)), faoi alt 11 den Acht Airgeadais, 1971, agus faoi alt 8 den Acht Airgeadais, 1974, sa chomhréir leath má leath,
(ii) sa mhéid gur ó fhaoiseamh dó faoi alt 138B, ar an bhfearchéile nó ar an mbanchéile de réir mar is díolaíochtaí de chuid an fhearchéile nó de chuid an bhanchéile na díolaíochtaí as a ndearnadh an asbhaint faoin alt sin,
(iii) sa mhéid gur ó fhaoiseamh dó i leith leanbh faoi alt 141 (2) nó faoiseamh i leith gaol cleithiúnach faoi alt 142, ar an bhfearchéile nó ar an mbanchéile de réir mar a dhéanann seisean nó sise an leanbh nó an gaol a chothabháil,
(iv) sa mhéid gur ó fhaoiseamh dó faoi ailt 143, 145, 151 agus 152, ar an bhfearchéile nó ar an mbanchéile de réir mar is eisean nó ise a rinne an íocaíocht ar dá bharr an faoiseamh,
(v) sa mhéid gur ó fhaoiseamh dó faoi alt 12 den Acht Airgeadais, 1967, sa chomhréir inar íoc siad an caiteachas ar dá bharr an faoiseamh,
(vi) sa mhéid gur ó fhaoiseamh dó faoi alt 3 den Acht Airgeadais, 1969, sa chomhréir ina n-íocann siad an costas a bhaineann le fostú an duine a dtugtar an faoiseamh ina leith,
(vii) sa mhéid gur ó fhaoiseamh dó faoi alt 7 den Acht Airgeadais, 1979, sa chomhréir inar thabhaigh siad an caiteachas ar dá bharr an faoiseamh,
(b) faoi réir fho-alt (3), beidh feidhm ag alt 8 den Acht Airgeadais, 1980, maidir leis an mbliain sin, i ndáil le gach duine de na céilí lena mbaineann, ionann is dá mba éard í an chuid den ioncam inchánach a shonraítear i gCuid II den Tábla a ghabhann leis an alt sin agus atá le muirearú i leith cánach de réir aon cheann de na rátaí a shonraítear ann (seachas an ráta a shainítear a bheith inmhuirearaithe ar fhuílleach an ioncaim inchánach) leath den chuid a shonraítear amhlaidh.
(2) I gcás inar mó méid an fhaoisimh a leithroinnfear ar an bhfearchéile faoi fho-alt (1) (a) ná an cháin ioncaim is inmhuirearaithe ar ioncam an fhearchéile don bhliain mheasúnachta, úsáidfear an t-iarmhéid chun an cháin ioncaim is inmhuirearaithe ar ioncam an bhanchéile don bhliain sin a laghdú, agus i gcás inar mó méid an fhaoisimh a leithroinnfear ar an mbanchéile faoin mír sin ná an cháin ioncaim is inmhuirearaithe ar a hioncam don bhliain mheasúnachta, úsáidfear an t-iarmhéid chun an cháin ioncaim is inmhuirearaithe ar ioncam an fhearchéile don bhliain sin a laghdú.
(3) I gcás inar lú an chuid d'ioncam inchánach céile is inmhuirearaithe i leith cánach de réir fho-alt (1) (b) de réir ráta áirithe a shonraítear i gCuid II den Tábla a ghabhann le halt 8 den Acht Airgeadais, 1980, ná an chuid d'ioncam inchánach an chéile eile agus inar lú í ná an chuid d'ioncam inchánach a shonraítear i gcolún (1) den Chuid sin (dá ngairtear ‘an chuid iomchuí’ dó anseo ina dhiaidh seo) a bhfuil an céile céadluaite inchurtha faoi mhuirear cánach amhlaidh ina leith de réir an ráta sin, déanfar an chuid d'ioncam inchánach an chéile eile atá, de bhua an fho-ailt sin, le cur faoi mhuirear cánach de réir an ráta sin a mhéadú an méid ar lú ná an chuid iomchuí ioncam inchánach an chéile chéadluaite is inchurtha faoi mhuirear cánach de réir an ráta sin.”.
Leasuithe iarmhartacha.
19.—Beidh éifeacht le Cuid III den Chéad Sceideal, maidir leis an mbliain 1980-81 agus blianta measúnachta dá éis sin, chun an Chaibidil seo a fhorlíonadh.
Toirmeasc ar aisíocaíochtaí cánach áirithe do 1979-80 agus do bhlianta roimhe sin.
20.—(1) San alt seo ciallaíonn “bliain iomchuí” an bhliain 1979-80 nó aon bhliain mheasúnachta roimhe sin.
(2) D'ainneoin aon ní sna hAchtanna Cánach Ioncaim, sna rialacháin fúthu nó in aon mheasúnacht arna déanamh (roimh dháta an Achta seo a rith nó dá éis) de réir na nAchtanna sin nó na rialachán sin, ní dhéanfar aon aisíoc cánach le duine ná ní lamhálfar aon chreidmheas dó maidir le haon ró-íocaíocht cánach (a íocadh trí asbhaint nó ar dhóigh eile) a d'fhulaing sé maidir le haon bhliain iomchuí, ar ró-íocaíocht í a tharla de bhua ioncam an duine sin agus ioncam a chéile a chomhshuimiú, mura rud é, roimh thosach na bliana iomchuí sin, go raibh imeachtaí dlí tionscanta aige chun a dhearbhú gurbh fhorálacha míbhunreachtúla na forálacha de na hAchtanna Cánach Ioncaim a airbheartaíonn an comhshuimiú sin a údarú.
Measúnachtaí do 1979-80 agus do bhlianta roimhe sin arna ndéanamh tar éis dáta an Achta a rith.
21.—(1) San alt seo—
folaíonn “measúnacht” measúnacht bhreise;
ciallaíonn “measúnacht lena mbaineann an t-alt seo” measúnacht i leith cánach a dhéanfar, ar dháta an Achta seo a rith nó dá éis, ar phearsa aonair do bhliain iomchuí;
ciallaíonn “bliain iomchuí” an bhliain 1979-80 nó aon bhliain mheasúnachta roimhe sin;
ciallaíonn “an ráta iomchuí”, maidir le haon cheann de na blianta 1974-75 go 1979-80, an ráta is airde de na hard-rátaí a bhí i bhfeidhm don bhliain mheasúnachta sin agus, maidir le haon bhliain iomchuí eile, an ráta ar cóimhéid le comhshuim an ráta chaighdeánaigh cánach ioncaim don bhliain sin agus an ráta is airde ar dá réir a bhí forcháin inmhuirearaithe don bhliain sin;
ciallaíonn “an cháin iomchuí”, i ndáil le pearsa aonair, an méid cánach do bhliain iomchuí—
(a) ab iníoctha ag an bpearsa aonair don bhliain sin, nó
(b) i gcás ar banchéile an phearsa aonair ar measadh go raibh sí ina cónaí lena fearchéile an bhliain sin, ab iníoctha don bhliain sin ag fearchéile na pearsan aonair,
dá mba rud é go raibh measúnacht maidir le hioncam iomlán na pearsan aonair agus a chéile don bhliain sin déanta an 6ú lá de Dheireadh Fómhair an bhliain sin ar an bpearsa aonair nó ar fhearchéile na pearsan aonair, de réir mar a bheidh, ar measúnacht í a rinneadh ar fhoras agus de réir an chleachtais a bhí i bhfeidhm an tráth sin;
ciallaíonn “cáin” cáin ioncaim nó forcháin nó cáin ioncaim agus forcháin de réir mar a éilíonn an comhthéacs.
(2) Más rud é, maidir le bliain iomchuí, go mbeidh measúnacht lena mbaineann an t-alt seo le déanamh ar phearsa aonair (is fearchéile ar measadh go raibh a bhanchéile ina cónaí leis an bhliain iomchuí nó is banchéile ar measadh go raibh sí ina cónaí lena fearchéile an bhliain sin) agus, dá dhroim sin, gur lú comhshuim na cánach, ab iníoctha don bhliain iomchuí sin ag an bpearsa aonair agus ag céile na pearsan aonair, ná méid na cánach iomchuí i ndáil leis an bpearsa aonair don bhliain iomchuí sin, beidh feidhm ag forálacha fho-alt (3) i ndáil leis an measúnacht sin.
(3) I gcás feidhm a bheith ag forálacha an fho-ailt seo i ndáil le measúnacht do bhliain iomchuí, ansin, d'ainneoin aon ní sna hAchtanna Cánach Ioncaim ach faoi réir fhorálacha fho-alt (4)—
(a) déanfar méid an ioncaim a mbeidh cáin le muirearú ar an bpearsa aonair ina leith a fhionnadh ar an bhforas nach raibh alt 138 den Acht Cánach Ioncaim, 1967, i bhfeidhm agus nach raibh éifeacht leis don bhliain sin.
(b) déanfar an mheasúnacht ar an bhforas go mbeidh cáin le muirearú ar an bpearsa aonair i leith a ioncaim inchánach don bhliain de réir an ráta iomchuí, agus
(c) i gcás ar duine pósta an phearsa aonair ar a mbeidh an mheasúnacht le déanamh, déanfar an mheasúnacht ar an bhforas nach bhfuil sé pósta agus déanfar cibé measúnachtaí nó cibé coigeartuithe ar mheasúnachtaí is gá chun a áirithiú go muirearófar cáin ar an bpearsa aonair agus ar a chéile don bhliain iomchuí ar gach slí faoi is dá mba nach raibh siad pósta:
Ar choinníoll nach n-áireofar gur ioncam de chuid aon duine eile aon ioncam i measúnacht arna déanamh ar fhearchéile ar measadh, roimh an 12ú lá de Dheireadh Fómhair, 1979, de réir an chleachtais a bhí i bhfeidhm tráth na measúnachta a dhéanamh, gurbh ioncam dá chuidsean é.
(4) I gcás feidhm a bheith ag forálacha fho-alt (3) i ndáil le haon mheasúnacht ar phearsa aonair do bhliain iomchuí, tabharfar cibé faoiseamh, más ann, ó cháin is gá chun a áirithiú nach mó méid comhiomlán na cánach is iníoctha ag an bpearsa aonair agus ag a chéile don bhliain sin ná an cháin iomchuí don bhliain sin, agus, i gcás measúnachtaí lena mbaineann an t-alt seo a bheith arna ndéanamh ar an bhfearchéile agus ar a chéile, déanfar an faoiseamh a bheidh le tabhairt faoin bhfo-alt seo a chionroinnt eatarthu ar cibé slí a bheidh cóir réasúnach.
Caibidil III
Cánachas ar Bhrabúis Feirmeoireachta
Leathnú ar an muirear cánach ar bhrabúis feirmeoireachta.
22.—Maidir leis an mbliain 1980-81 agus blianta measúnachta dá éis sin—
(a) leasaítear leis seo alt 15 (brabúis feirmeoireachta le muirearú faoi Sceideal D) den Acht Airgeadais, 1974, trí “£40” a chur in ionad “£50” i bhfo-alt (3), agus
(b) leasaítear leis seo alt 19 (teorainn leis an méid cánach a mhuirearófar i gcásanna áirithe) den Acht sin a dúradh (a cuireadh isteach leis an Acht Airgeadais, 1978)—
(i) trí “£39” a chur in ionad “£49” sa mhíniú ar V i bhfo-alt (1), agus
(ii) trí “£49” a chur in ionad “£59” i bhfo-alt (2),
agus tá an fo-alt sin (3) (ar leith ón gcoinníoll), an míniú sin agus an fo-alt sin (2), arna leasú amhlaidh, leagtha amach sa Tábla a ghabhann leis an alt seo.
AN TÁBLA (3) Ní bheidh feidhm ag fo-alt (1), maidir le haon bhliain mheasúnachta, i gcás pearsa aonair a shuífidh nár £40 nó níos mó luacháil inrátaithe na talún feirmeoireachta go léir a bhí ar áitiú aige aon tráth i rith na bliana measúnachta sin. Arb é V 1 nó, más mó ná sin é, an uimhir is ionann agus an méid ar mó luacháil inrátaithe na talún feirmeoireachta a bhí ar áitiú aige an bhliain sin ná £39. (2) Ní bheidh feidhm ag an alt seo in aon chás inar mó ná £49 luacháil inrátaithe na talún feirmeoireachta a áitíonn an phearsa aonair aon tráth le linn na bliana measúnachta. |
Feidhm alt 20A (bonn roghnach measúnachta) den Acht Airgeadais, 1974, maidir le 1980-81.
23.—Beidh éifeacht maidir leis an mbliain 1980-81 le halt 20A (a cuireadh isteach leis an Acht Airgeadais, 1978) den Acht Airgeadais, 1974, ionann is dá gcuirfí—
(a) “1980-81” in ionad “1978-79” gach áit a bhfuil sé,
(b) “alt 22 den Acht Airgeadais, 1980” in ionad “alt 13 den Acht Airgeadais, 1978” i mír (a) (ii), agus
(c) “1980” in ionad “1978” i mír (a) (II).
Ailt 20 (bonn measúnachta) agus 21 (bonn barúlach measúnachta) den Acht Airgeadais, 1974, do scor.
24.—Ní bheidh feidhm ná éifeacht le hailt 20 agus 21 (a cuireadh isteach leis an Acht Airgeadais, 1978) den Acht Airgeadais, 1974, i ndáil leis an mbliain 1980-81 ná le haon bhliain mheasúnachta dá éis sin.
Feidhm alt 28 (brabúis feirmeoireachta: srian le liúntais phearsanta) den Acht Airgeadais, 1974.
25.—(1) In aon chás ina mbeidh feidhm ag alt 28 den Acht Airgeadais, 1974, maidir le haon bhliain mheasúnachta i ndáil le pearsa aonair—
(a) más é atá, de réir bhrí an ailt sin, san ioncam eile de chuid na pearsan aonair ioncam de chuid a chéile, measúnófar an phearsa aonair agus a chéile i leith cánach don bhliain sin de réir fhorálacha alt 193 den Acht Cánach Ioncaim, 1967, agus ní bheidh éifeacht leis an gcoinníoll a ghabhann leis an alt sin 193,
(b) má dhéanann an phearsa aonair éileamh maidir leis an mbliain mheasúnachta faoi alt 1 nó 2 den Acht Airgeadais, 1980, forléireofar “an méid sonraithe” i ngach ceann de na hailt sin, i ndáil leis an bpearsa aonair don bhliain mheasúnachta sin, mar ní a chiallaíonn an méid a bheidh sonraithe amhlaidh arna laghdú an méid a laghdófaí é de bhua an ailt sin 28 dá mba éard é an méid sonraithe méid comhiomlán na n-asbhaintí a bheadh le déanamh as ioncam iomlán na pearsan aonair lena mbaineann maidir le faoisimh phearsanta a d'éiligh sé don bhliain mheasúnachta sin.
(2) San alt seo tá an chiall chéanna le “faoisimh phearsanta” atá leis in alt 197 den Acht Cánach Ioncaim, 1967.
Feirmeoireacht: foráil a bhaineann le liúntais chaipitiúla.
26.—(1) San alt seo—
tá an bhrí chéanna le “feirmeoireacht” atá leis i gCaibidil II de Chuid I den Acht Airgeadais, 1974;
ciallaíonn “innealra nó gléasra sonraithe” innealra nó gléasra atá á úsáid nó a bheartaítear a úsáid chun críocha trádáil feirmeoireachta ach ní fholaíonn sé innealra fosaidh agus gléasra fosaidh atá deartha lena úsáid go heisiatach i bhfoirgneamh feirme agus atá á úsáid nó a bheartaítear a úsáid i bhfoirgneamh den sórt sin;
ciallaíonn “forálacha sonraithe” alt 251 den Acht Cánach Ioncaim, 1967, alt 11 den Acht Airgeadais, 1967, agus alt 26 den Acht Airgeadais, 1971.
(2) Nuair a bheifear á chinneadh cad ina na liúntais chaipitiúla a bheidh le tabhairt do dhuine d'aon tréimhse inmhuirearaithe dar tosach an 6ú lá d'Aibreán, 1980, nó aon lá dá éis, le linn trádáil feirmeoireachta a bheith á cur faoi cháin—
(a) i gcás ina mbeidh comhiomlán na liúntas caipitiúil a bheadh le tabhairt don duine maidir leis an tréimhse inmhuirearaithe dá mbeadh na forálacha sonraithe gan feidhm ná éifeacht a bheith leo maidir leis an tréimhse inmhuirearaithe sin i ndáil le hinnealra nó gléasra sonraithe, nó i ndáil leis an gcaiteachas ar iad a sholáthar ar cóimhéid le 30 faoin gcéad, nó os cionn 30 faoin gcéad, de mhéid na mbrabús nó na ngnóchan ó fheirmeoireacht ar a bhfuil an duine inchurtha faoi cháin maidir leis an tréimhse inmhuirearaithe sin, ní bheidh feidhm ná éifeacht, don tréimhse inmhuirearaithe sin, leis na forálacha sonraithe sin i gcás an duine sin i ndáil le hinnealra nó gléasra sonraithe, agus
(b) in aon chás eile ní rachaidh méid nó méid comhiomlán—
(i) aon liúntas caipitiúil nó liúntais chaipitiúla a thabharfar faoi aon cheann de na forálacha sonraithe, agus
(ii) aon mhéid nó méideanna a dhéanfar aon liúntas caipitiúil nó liúntais chaipitiúla a mhéadú faoi aon cheann de na forálacha sonraithe, thar an méid uasta a áiritheoidh nach mbeidh comhiomlán na liúntas caipitiúil a bheidh le tabhairt don duine maidir leis an tréimhse inmhuirearaithe le linn an trádáil feirmeoireachta a bheith á cur faoi cháin níos mó ná 30 faoin gcéad de na brabúis nó na gnóchain ó fheirmeoireacht ar a mbeidh an duine inchurtha faoi cháin maidir leis an tréimhse inmhuirearaithe.
Feirmeoireacht: liúntais maidir le caiteachas caipitiúil ag déanamh foirgneamh agus oibreacha eile.
27.—Maidir le caiteachas a tabhaíodh an 6ú lá d'Aibreán, 1980, nó dá éis, leasaítear leis seo alt 22 (a cuireadh isteach leis an Acht Cánach Corparáide, 1976) den Acht Airgeadais, 1974, tríd an bhfo-alt seo a leanas a chur in ionad fho-alt (2):
“(2) I gcás a dtabhóidh duine lena mbaineann an t-alt seo, le trádáil a sheoladh ag feirmeoireacht ar thalamh atá ar áitiú aige, aon chaiteachas caipitiúil ag déanamh tithe feirme, foirgnimh feirme, iostáin, fálta nó oibreacha eile, tabharfar dó le linn tréimhse síos-scríofa deich mbliana dar tosach an tréimhse inmhuirearaithe a bhaineann leis an gcaiteachas sin, liúntais síosscríofa (dá ngairtear ‘liúntais foirgneamh feirme’ san alt seo) i leith an chaiteachais sin agus tabharfar na liúntais sin le linn an trádáil a bheith á cur faoi cháin:
Ar choinníoll—
(a) go ndéanfar, faoi réir mhír (b), an liúntas foirgneamh feirme a bheidh le deonú in aghaidh aon tréimhse inmhuirearaithe a mhéadú cibé méid a shonróidh an duine a bhfuil an liúntas le tabhairt dó le linn a éileamh ar an liúntas a bheith á dhéanamh aige agus, i ndáil le cás ina raibh éifeacht leis an gcoinníoll seo, forléireofar aon tagairt sna hAchtanna Cánach do liúntas foirgneamh feirme a tugadh faoin alt seo mar thagairt don liúntas sin arna mhéadú faoin gcoinníoll seo, agus
(b) nach rachaidh an liúntas foirgneamh feirme uasta a bheidh le thabhairt faoin alt seo in aghaidh aon tréimhse inmhuirearaithe thar thrí dheichiú cuid den chaiteachas caipitiúil lena mbaineann an liúntas foirgneamh feirme sin.”.
Feirmeoireacht: foráil a bhaineann le faoiseamh maidir le méadú ar luachanna stoic.
28.—(1) Más rud é, le linn brabúis ón trádáil feirmeoireachta a bheith á ríomh, go mbeidh éifeacht maidir leis an mbliain 1980-81 le hasbhaint a lamháiltear de bhua alt 12 den Acht Airgeadais, 1976—
(a) beidh feidhm ag alt 31 (4) (a) den Acht Airgeadais, 1975 (arna fheidhmiú le halt 12 (2) (a) den Acht Airgeadais, 1976) agus beidh éifeacht leis ionann is dá mba thagairt do 10 faoin gcéad an tagairt do 20 faoin gcéad, agus
(b) beidh éifeacht leis an alt sin 12 ionann is dá mba nár achtaíodh fo-alt (2) (c) (a cuireadh isteach leis an Acht Airgeadais, 1979).
(2) I gcás asbhaint a bheith le déanamh faoi alt 31 A (2) (a cuireadh isteach leis an Acht Airgeadais, 1976) den Acht Airgeadais, 1975, i ndáil leis an trádáil feirmeoireachta, beidh éifeacht leis an alt sin 31A maidir le haon tréimhse chuntasaíochta dar críoch an 6ú lá d'Aibreán, 1979, nó aon lá dá éis, ionann is—
(i) dá mba thagairt do 10 faoin gcéad an tagairt do 20 faoin gcéad i bhfo-alt (4) (a), agus
(ii) dá mba nár achtaíodh mír (iii) (a cuireadh isteach leis an Acht Airgeadais, 1979) den choinníoll a ghabhann leis an bhfo-alt sin (4) (a).
(3) (a) San fho-alt seo—
tá le “tréimhse chuntasaíochta” an bhrí chéanna atá leis in alt 12 den Acht Airgeadais, 1976;
tá le “feirmeoireacht” an bhrí chéanna atá leis i gCaibidil II de Chuid I den Acht Airgeadais, 1974;
tá le “duine” an bhrí chéanna atá leis in alt 12 den Acht Airgeadais, 1976;
ciallaíonn “stoc lena mbaineann an fo-alt seo” beostoc is cuid de stoc trádála thrádáil feirmeoireachta a dhiúscraítear go héigeantach faoi aon reacht a bhaineann le galair i mbeostoc a scriosadh nó a rialú;
tá le “stoc trádála” an bhrí chéanna atá leis in alt 31 den Acht Airgeadais, 1975.
(b) Más rud é—
(i) go ndéanfaidh aon duine a sheolann trádáil feirmeoireachta aon stoc lena mbaineann an fo-alt seo a dhiúscairt i dtréimhse chuntasaíochta, agus
(ii) ar leith ó fhóralacha an fho-ailt seo, gur mó luach stoc trádála na trádála feirmeoireachta sin i dtosach na tréimhse cuntasaíochta ná luach an stoic thrádála i ndeireadh na tréimhse cuntasaíochta, feadfaidh an duine a roghnú trí fhógra i scríbhinn a thabharfar don chigire tráth nach déanaí ná bliain tar éis deireadh na tréimhse cuntasaíochta, go ndéanfar, chun críche alt 31 den Acht Airgeadais, 1975, agus an Tríú Sceideal a ghabhann leis an Acht sin, agus alt 12 den Acht Airgeadais, 1976—
(I) luach stoc trádála na trádála feirmeoireachta i ndeireadh na tréimhse cuntasaíochta, agus
(II) luach an stoic thrádála sin i dtosach na tréimhse cuntasaíochta díreach ina dhiaidh sin,
a ríomh ionann is dá mba rud é nár diúscraíodh an stoc sin lena mbaineann an fo-alt seo:
Ar choinníoll—
(A) nach bhforléireofar an fo-alt seo mar ní a chumasódh gur mhó luach stoic thrádála i ndeireadh tréimhse chuntasaíochta nó i dtosach tréimhse chuntasaíochta díreach ina dhiaidh sin ná luach an stoic thrádála i dtosach na tréimhse cuntasaíochta céadluaite.
(B) nach ndéanfaidh aon ní san fho-alt seo difear d'fhorálacha alt 12 (8) (a cuireadh isteach leis an Acht Airgeadais, 1977) den Acht Airgeadais, 1976, agus
(C) nach mbeidh éifeacht leis an bhfo-alt seo i ndáil le haon bhliain mheasúnachta roimh an mbliain 1980-81.
Leasú ar na forálacha a bhaineann le talamh feirmeoireachta a bheith ar áitiú ag pearsana aonair agus talamh feirmeoireachta a mheas a bheith ar áitiú amhlaidh.
29.—Maidir leis an mbliain 1980-81 agus blianta measúnachta dá éis sin, leasaítear leis seo alt 17 den Acht Airgeadais, 1974—
(a) tríd an gcoinníoll seo a leanas a chur le fo-alt (1):
“Ar choinníoll nach measfar talamh feirmeoireachta a bheith ar áitiú ag pearsa aonair toisc gur talamh feirmeoireachta é arb í a bhanchéile an t-úinéir tairbhiúil air, má bhíonn an phearsa aonair sin gan úsáid na talún feirmeoireachta sin a bheith aige agus gurb amhlaidh dá bhanchéile—
(i) go bhfuil úsáid na talún feirmeoireachta sin aici, nó
(ii) go bhfuil sí inchurtha faoi cháin faoi Chás V de Sceideal D ar íocaíochtaí a fuarthas maidir le háitiú na talún feirmeoireachta sin agus nach lú na híocaíochtaí sin ná na híocaíochtaí a d'fhéadfaí a fháil, ag féachaint do luachanna na huaire, maidir leis an talamh sin ar an bhforas gur ar neamhthuilleamaí a rinneadh na caibidlí le haghaidh na n-íocaíochtaí.”
(b) tríd an bhfo-alt seo a leanas a chur leis:
“(8) Le linn bheith á chinneadh chun críocha alt 15 (3) agus alt 30 (1) den Acht Airgeadais, 1980, maidir le luacháil inrátaithe na talún feirmeoireachta go léir a bhí ar áitiú ag pearsa aonair, an raibh sí, aon tráth le linn bliana measúnachta, ar cóimhéid le méid áirithe nó ar mhó ná an méid sin í i gcás talamh feirmeoireachta a bheith ar úinéireacht go tairbhiúil ag pearsa aonair i gcomhpháirt le haon duine nó daoine eile, measfar, i ndáil leis an talamh feirmeoireachta a bhí ar úinéireacht amhlaidh, d'ainneoin na bhforálacha sin roimhe seo den alt seo, an phearsa aonair a bheith ag áitiú talamh feirmeoireachta arb é a luacháil inrátaithe cóimhéid luacháil inrátaithe iomlán na talún feirmeoireachta a bhí ar úinéireacht amhlaidh.”.
Caibidil IV
Cáin Acmhainne
Cáin acmhainne a mhuirearú.
30.—(1) Baineann an t-alt seo le haon duine (seachas comhlacht daoine, nó iontaobhas, a bunaíodh chun críocha carthanúla amháin) a áitíonn nó a mheastar a áitíonn, tráth ar bith le linn bliana measúnachta (arb í an bhliain 1980-81 nó aon bhliain mheasúnachta dá éis sin í) talamh feirmeoireachta arb é a luacháil inrátaithe £70 nó níos mó.
(2) Muirearófar cáin, ar a dtabharfar cáin acmhainne, ar aon duine lena mbaineann an t-alt seo maidir le haon bhliain mheasúnachta, agus muirearófar í de réir £3.50 in aghaidh gach £1 de luacháil inrátaithe na talún feirmeoireachta a áitíonn an duine sin an bhliain sin.
Faoiseamh marghanach.
31.—(1) Más rud é, maidir le haon bhliain mheasúnachta, go mbeidh cáin acmhainne inmhuirearaithe ar thalamh feirmeoireachta a áitíonn duine, ní mó méid na cánach acmhainne is inmhuirearaithe amhlaidh ná an méid a chinnfear de réir na foirmle—
T × | V __ 10 |
|
i gcás—
arb é T méid na cánach acmhainne a bheadh, mura mbeadh forálacha an ailt seo, iníoctha ag an duine maidir leis an mbliain mheasúnachta sin, agus
arb é V 1 nó, más mó ná sin é, an uimhir is ionann agus an méid ar mó luacháil inrátaithe na talún feirmeoireachta a áitíonn an duine an bhliain mheasúnachta ná £69.
(2) Ní bheidh feidhm ag an alt seo in aon chás inar mó ná £79 luacháil inrátaithe na talún feirmeoireachta a áitíonn duine aon tráth le linn na bliana measúnachta.
Cáin acmhainne a dhílamháil chun críocha na nAchtanna Cánach.
32.—Ní lamhálfar cáin acmhainne le linn aon ioncam, brabúis nó gnóchain a bheith á ríomh chun aon cheann de chríocha na nAchtanna Cánach.
An dáta chun cáin acmhainne a íoc.
33.—Cáin acmhainne a bheidh i measúnacht d'aon bhliain mheasúnachta beidh sí iníoctha an lú lá nó roimh an lú lá de Dheireadh Fómhair an bhliain sin ach amháin go measfar maidir le cáin acmhainne a áirítear i measúnacht d'aon bhliain a dhéanfar an lú lá de Dheireadh Fómhair nó tar éis an lae sin go mbeidh sí dlite agus iníoctha an lá díreach tar éis an lae ar a ndéanfar an mheasúnacht.
Cáin acmhainne a mheasúnú agus a bhailiú.
34.—(1) Is cigirí cánach a cheapfar faoi alt 161 den Acht Cánach Ioncaim, 1967, nó cibé oifigigh eile a bheidh ceaptha ag na Coimisinéirí Ioncaim chuige sin a dhéanfaidh measúnachtaí faoin gCaibidil seo.
(2) Baileoidh agus toibheoidh an tArd-Bhailitheoir a bheidh ceaptha de thuras na huaire faoi alt 162 den Acht Cánach Ioncaim, 1967, cáin acmhainne a mhuirearófar ó am go ham sna measúnachtaí go léir a dhéanfar faoi fhorálacha na Caibidle seo.
Forálacha cánach ioncaim a fheidhmiú maidir le cáin acmhainne agus cumhacht chun tuairisceáin, etc., a chomhcheangal.
35.—(1) Na forálacha go léir de na hAchtanna Cánach Ioncaim a bhaineann le cáin ioncaim a mheasúnú, a bhailiú agus a ghnóthú, le hachomhairc in aghaidh measúnachtaí agus le cásanna a bheidh le sonrú chun tuairim na hArd-Chúirte a fháil, beidh feidhm acu, faoi réir aon mhodhnuithe is gá, i ndáil le cáin acmhainne mar atá feidhm acu i ndáil le cáin ioncaim is inmhuirearaithe faoi Sceideal D.
(2) Féadfar aon tuairisceán nó measúnacht nó doiciméad eile a bhaineann le cáin acmhainne a chomhcheangal le haon tuairisceán, measúnacht nó doiciméad a bhaineann le hioncam nó le cáin ioncaim nó le cáin chorparáide.
Áitiú talún feirmeoireachta chun críocha cánach acmhainne.
36.—Chun críocha na Coda seo déanfar aon cheist i dtaobh luacháil inrátaithe thalamh feirmeoireachta a bheidh ar áitiú ag duine aon tráth áirithe nó i dtaobh luacháil inrátaithe thalamh feirmeoireachta a bheidh ar áitiú ag duine ar feadh bliana measúnachta a chinneadh ar an modh céanna agus ar an bhforas céanna ar a gcinnfí í i gcás pearsan aonair chun críocha Chaibidil II de Chuid I den Acht Airgeadais, 1974, agus sa Chuid seo beidh le “talamh feirmeoireachta” an bhrí a shanntar dó leis an gCaibidil sin agus forléireofar “áitiú” de réir an bhrí a shanntar dó leis an gCaibidil sin:
Ar choinníoll, le linn méid an mhuirir chánach a bheith á chinneadh in aon chás d'aon bhliain mheasúnachta faoi alt 30 (2)—
(a) más rud é—
(i) maidir leis an mbliain mheasúnachta sin go mbeidh duine inchurtha faoi cháin ioncaim nó faoi cháin chorparáide faoi Chás V de Sceideal D i leith brabúis nó gnóchain ó aon chíos nó aon fháltais i leith aon éasúint i ndáil le haon chuid den talamh feirmeoireachta atá ar áitiú aige, agus
(ii) nach lú an cíos sin nó na fáltais sin, ag féachaint do luachanna na huaire, ná an méid a d'fhéadfaí a fháil ar an bhforas gur ar neamhthuilleamaí a rinneadh na caibidlí le haghaidh an chíosa nó na bhfáltas,
nach mbeidh feidhm ag an alt sin 30 (2) don bhliain mheasúnachta sin maidir le luacháil inrátaithe na coda den talamh feirmeoireachta as a n-eascraíonn na brabúis nó na gnóchain sin is inmhuirearaithe amhlaidh faoi Chás V de Sceideal D,
(b) i ndáil le haon talamh feirmeoireachta atá, nó a mheastar a bheith, ar áitiú ag duine i gcomhpháirt le haon duine nó daoine eile, nach gcuirfear san áireamh don bhliain mheasúnachta sin ach an chuid sin de luacháil inrátaithe na talún feirmeoireachta atá ar áitiú amhlaidh i gcomhpháirt a mbeidh idir í agus an luacháil inrátaithe sin an chomhréir chéanna atá idir a scairsean de bhrabúis nó de chaillteanais na comhpháirtíochta, ar iad a chionroinnt de réir théarmaí an chomhaontaithe i dtaobh pháirtiú na mbrabús nó na gcaillteanas sin, agus brabúis nó caillteanais sin na comhpháirtíochta.
Caibidil V
Cáin Chorparáide
Leasú ar Chaibidil IV (cuideachtaí monaraíochta) de Chuid I den Acht Airgeadais, 1977.
37.—(1) Leasaítear leis seo Caibidil IV de Chuid I den Acht Airgeadais, 1977—
(a) in alt 20—
(i) trí “1980” a chur in ionad “1979” sa mhíniú ar “tréimhse iomchuí”, agus
(ii) trí “, do 1979 nó do 1980” a chur in ionad “nó do 1979” agus trí “, 1979 nó 1980” a chur ionad “nó 1979” sa mhíniú ar “tréimhse de chuid 1977”,
agus tá na mínithe sin, arna leasú amhlaidh, leagtha amach sa Tábla a ghabhann leis an mír seo.
AN TÁBLA ciallaíonn “tréimhse iomchuí” tréimhse chuntasaíochta nó cuid de thréimhse chuntasaíochta de chuid cuideachta ar sa tréimhse ón lú lá d'Eanáir, 1977, go dtí an 31ú lá de Nollaig, 1980, di; ciallaíonn “tréimhse de chuid 1977” tréimhse chuntasaíochta nó cuid de thréimhse chuntasaíochta de chuid cuideachta ar sa bhliain airgeadais 1977 di agus ciallaíonn aon abairt chomhréire ina bhfuil tagairt do 1978, do 1979 nó do 1980 agus na focail “tréimhse de chuid” roimpi tréimhse chuntasaíochta nó cuid de thréimhse chuntasaíochta de chuid cuideachta ar sa bhliain 1978, 1979 nó 1980, cibé acu é, di; (b) tríd an alt seo a leanas a chur in ionad alt 23 (a cuireadh isteach leis an Acht Airgeadais, 1978): |
“An chuid chomhréire de bhliain chaighdeánach. | 23.—I gcás ar giorra ná dhá mhí dhéag tréimhse de chuid 1977, tréimhse de chuid 1978, tréimhse de chuid 1979 nó tréimhse de chuid 1980, is í an chuid chomhréire den bhliain chaighdeánach i ndáil le trádáil shonraithe an chuid dar tosach tráth dhá mhí dhéag, ceithre mhí is fiche, sé mhí is tríocha nó ocht mí is daichead, de réir mar a bheidh, roimh an dáta dar tosach an tréimhse sin agus dar críoch tráth dhá mhí dhéag, ceithre mhí is fiche, sé mhí is tríocha nó ocht mí is daichead, de réir mar a bheidh, roimh an dáta dar críoch an tréimhse sin.”, |
(c) in alt 24 (a cuireadh isteach leis an Acht Airgeadais, 1978)—
(i) tríd an bhfo-alt seo a leanas a chur in ionad fho-alt (3):
“(3) Beidh feidhm ag forálacha fho-alt (2), ach amháin mír (c) de, faoi réir fhorálacha fho-ailt (4), (5), (6) agus (7), i ndáil le tréimhse de chuid 1978, tréimhse de chuid 1979 agus tréimhse de chuid 1980 mar atá feidhm acu i ndáil le tréimhse de chuid 1977.”,
(ii) tríd an mír seo a leanas a chur isteach i bhfo-alt (4) i ndiaidh mhír (b):
“(c) I ndáil le tréimhse de chuid 1980—
(i) forléireofar gach tagairt i bhfo-alt (2) do 1977 mar thagairt do 1980, agus
(ii) forléireofar an tagairt i bhfo-alt (2) (d) do 103 faoin gcéad mar thagairt do 112 faoin gcéad.”, agus
(iii) tríd an bhfo-alt seo a leanas a chur isteach i ndiaidh fho-alt (6):
“(7) I ndáil le tréimhse de chuid 1980, féadfaidh cuideachta a roghnú, i ndáil leis an trádáil shonraithe a sheolann sí—
(a) go ndéileálfar leis an mbliain airgeadais 1977 mar an mbliain chaighdeánach i ndáil leis an trádáil sin chun críocha fho-alt (2) (d), nó
(b) go ndéileálfar amhlaidh leis an mbliain airgeadais 1978, nó
(c) go ndéileálfar amhlaidh leis an mbliain airgeadais 1979,
agus
(i) i gcás a ndéanfar an roghnú dá dtagraítear i mír (a), bainfidh forálacha fho-alt (4) (c) (ii) leis an gcuideachta ionann is dá mba thagairt do 109 faoin gcéad an tagairt do 112 faoin gcéad,
(ii) i gcás a ndéanfar an roghnú dá dtagraítear i mír (b), bainfidh forálacha fho-alt (4) (c) (ii) leis an gcuideachta ionann is dá mba thagairt do 106 faoin gcéad an tagairt do 112 faoin gcéad,
(iii) i gcás a ndéanfar an roghnú dá dtagraítear i mír (c), ní bhainfidh forálacha fho-alt (4) (c) (ii) leis an gcuideachta.”,
(d) in alt 24A (a cuireadh isteach leis an Acht Airgeadais, 1978), tríd an bhfo-alt seo a leanas a chur isteach i ndiaidh fho-alt (3):
“(4) I ndáil le tréimhse de chuid 1980 de chuid cuideachta lena mbaineann an t-alt seo—
(a) beidh feidhm ag forálacha alt 24 (2), ach amháin mír (c) de, mar atá feidhm acu i ndáil le tréimhse de chuid 1977 de chuid cuideachta lena mbaineann alt 24 ach sin fara na modhnuithe—
(i) go bhforléireofar gach tagairt in alt 24 (2) do 1977 mar thagairt do 1980, agus
(ii) go bhforléireofar an tagairt in alt 24 (2) (d) do 103 faoin gcéad mar thagairt do 112 faoin gcéad más í an bhliain airgeadais 1976 an bhliain chaighdeánach i ndáil leis an trádáil shonraithe a sheolann an chuideachta, go bhforléireofar í mar thagairt do 109 faoin gcéad más í an bhliain airgeadais 1977 an bhliain chaighdeánach sin i ndáil leis an trádáil sin agus go bhforléireofar í mar thagairt do 106 faoin gcéad más í an bhliain airgeadais 1978 an bhliain chaighdeánach sin i ndáil leis an trádáil sin,
(b) más rud é, mura mbeadh an mhír seo, gurbh í an bhliain airgeadais 1976 an bhliain chaighdeánach i ndáil leis an trádáil shonraithe a sheolann an chuideachta, féadfaidh an chuideachta a roghnú go ndéileálfar leis an mbliain airgeadais 1977, leis an mbliain airgeadais 1978 nó leis an mbliain airgeadais 1979 mar an mbliain chaighdeánach chun críocha an ailt sin 24 (2) (d) i ndáil leis an trádáil sin,
(c) más rud é, mura mbeadh an mhír seo, gurbh í an bhliain airgeadais 1977 an bhliain chaighdeánach i ndáil leis an trádáil shonraithe a sheolann an chuideachta, féadfaidh an chuideachta a roghnú go ndéileálfar leis an mbliain airgeadais 1978 nó leis an mbliain airgeadais 1979 mar an mbliain chaighdeánach chun críocha an ailt sin 24 (2) (d) i ndáil leis an trádáil sin, agus
(d) más rud é, mura mbeadh an mhír seo, gurbh í an bhliain airgeadais 1978 an bhliain chaighdeánach i ndáil leis an trádáil shonraithe a sheolann an chuideachta, féadaidh an chuideachta a roghnú go ndéileálfar leis an mbliain airgeadais 1979 mar an mbliain chaighdeánach chun críocha an ailt sin 24 (2) (d) i ndáil leis an trádáil sin.”,
(e) in alt 24B (a cuireadh isteach leis an Acht Airgeadais, 1978), tríd an bhfo-alt seo a leanas a chur isteach i ndiaidh fho-alt (2):
“(3) I ndáil le tréimhse de chuid 1980 de chuid cuideachta lena mbaineann an t-alt seo—
(a) beidh feidhm ag forálacha alt 24 (2), ach amháin mír (c) de, mar atá feidhm acu i ndáil le tréimhse de chuid 1977 de chuid cuideachta lena mbaineann forálacha alt 24 ach sin fara na modhnuithe a shonraítear in alt 24A (4) (a), agus
(b) beidh feidhm ag míreanna (b), (c) agus (d) d'alt 24A (4) chun críocha an ailt seo mar atá feidhm acu chun críocha an ailt sin.”,
(f) tríd an alt seo a leanas a chur isteach i ndiaidh alt 24B:
“An ráta cánach corparáide do chuideachtaí monaraíochta áirithe a thosóidh ag trádáil i 1979. | 24C.—(1) Baineann an t-alt seo le cuideachta— |
(a) a thosóidh ag seoladh trádála sa bhliain airgeadais 1979, agus | |
(b) nach cuideachta í lena mbaineann forálacha alt 24, 24A nó 24B. | |
(2) (a) Beidh feidhm ag forálacha alt 24 (2), ach amháin mír (c) de, i ndáil le tréimhse de chuid 1980 de chuid cuideachta lena mbaineann forálacha an ailt seo mar atá feidhm acu i ndáil le tréimhse de chuid 1977 de chuid cuideachta lena mbaineann forálacha alt 24 ach sin fara na modhnuithe a shonraítear in alt 24A (4) (a). | |
(b) Beidh feidhm ag míreanna (b), (c) agus (d) d'alt 24A (4) chun críocha an ailt seo mar atá feidhm acu chun críocha an ailt sin.”, |
agus
(g) i bhfo-alt (3) (a cuireadh isteach leis an Acht Airgeadais, 1978) d'alt 29—
(i) trí “, leis an tréimhse de chuid 1979 ná leis an tréimhse de chuid 1980” a chur in ionad “ná leis an tréimhse de chuid 1979” i mír (a) agus trí “, leis an tréimhse de chuid 1979 nó leis an tréimhse de chuid 1980” a chur in ionad “nó leis an tréimhse de chuid 1979” i mír (b), agus
(ii) trí “1980-81” a chur in ionad “1979-80” i mír (b),
agus tá an fo-alt sin (3), arna leasú amhlaidh, leagtha amach sa Tábla a ghabhann leis an mír seo.
AN TÁBLA (3) I gcás cáin chorparáide a mhuirearú, maidir le tréimhse chuntasaíochta, de réir 25 faoin gcéad ar ioncam cuideachta nó ar chuid dá hioncam— (a) ní bheidh éifeacht le forálacha alt 28 den Acht Cánach Corparáide, 1976, maidir leis an tréimhse de chuid 1977, leis an tréimhse de chuid 1978, leis an tréimhse de chuid 1979 ná leis an tréimhse de chuid 1980 atá comhthráthach leis an tréimhse chuntasaíochta sin, nó a fholaíonn an tréimhse chuntasaíochta sin, agus (b) beidh éifeacht le hailt 182 (3) agus 184 (3) den Acht sin maidir leis an tréimhse de chuid 1977, leis an tréimhse de chuid 1978, leis an tréimhse de chuid 1979 nó leis an tréimhse de chuid 1980 atá comhthráthach leis an tréimhse chuntasaíochta sin, nó a fholaíonn an tréimhse chuntasaíochta sin, ionann is dá mba 25 faoin gcéad an ráta caighdeánach do gach ceann de na blianta ó 1976-77 go 1980-81. |
(2) An tagairt atá in alt 30 den Acht Airgeadais, 1977, d'alt 24 den Acht sin—
(a) folaíonn sí tagairt d'alt 24C den Acht sin, agus
(b) chun críocha aon éilimh a dhéanfar an 6ú lá de Bhealtaine, 1980, nó dá éis, faoi alt 24A nó 24B den Acht sin, folaíonn sí, agus measfar gur fholaigh sí riamh, tagairtí do na hailt sin 24A agus 24B.
Caibidil VI
Cáin Chorparáide: Faoiseamh i ndáil le hIoncam Áirithe de chuid Cuideachtaí Monaraíochta
Mínithe.
38.—Sa Chaibidil seo—
ciallaíonn “marsantas” earraí seachas earraí de réir bhrí alt 39;
ciallaíonn “tréimhse chuntasaíochta iomchuí” tréimhse chuntasaíochta nó cuid de thréimhse chuntasaíochta de chuid cuideachta ar sa tréimhse ón 1ú lá d'Eanáir, 1981, go dtí an 31ú lá de Nollaig, 2000, di;
ciallaíonn “faoiseamh faoin gCaibidil seo” an laghdú ar cháin chorparáide dá bhforáiltear in alt 41(2).
An bhrí atá le “earraí”.
39.—(1) Sa Chaibidil seo ciallaíonn “earraí” earraí a mhonaraigh an chuideachta sa Stát i gcúrsa trádála, arb í an chuideachta í a éilíonn, i ndáil leis an tréimhse chuntasaíochta iomchuí, faoiseamh faoin gCaibidil seo i ndáil leis an trádáil:
Ar choinníoll—
(a) i gcás dhá chuideachta a bheith ann a ndéanann ceann acu earraí a mhonarú agus an ceann eile iad a dhíol i gcúrsa a trádála, agus
(b) gur fochuideachta 90 faoin gcéad ceann de na cuideachtaí den chuideachta eile nó gur fochuideachtaí 90 faoin gcéad iad araon de thríú cuideachta,
ansin, maidir le haon earraí a mhonaraigh ceann de na cuideachtaí sa Stát, go measfar, ar an gcuideachta eile dá ndíol i gcúrsa a trádála, gur mhonaraigh an chuideachta eile sin iad sa Stát.
(2) I gcás cuideachta a bheith ag seoladh trádála arb éard í nó ar a n-áirítear seirbhísí a dhéanamh do dhuine eile trí thráchtearraí nó ábhair de chuid an duine sin a chur faoi aon phróis mhonaraíochta, beidh feidhm ag na forálacha seo a leanas chun críche faoiseamh faoin gCaibidil seo—
(a) measfar gur monarú earraí sa Stát na seirbhísí sin a dhéanamh sa Stát,
(b) measfar gur méid is infhaighte ó dhíol earraí aon mhéid is infhaighte mar íocaíocht as seirbhísí a rinneadh amhlaidh, agus
(c) féadfaidh an cigire, trí fhógra i scríbhinn, a cheangal ar chuideachta a mbeidh faoiseamh ó cháin á éileamh aici de bhua an fho-ailt seo cibé faisnéis nó sonraí a thabhairt dó is gá chun éifeacht a thabhairt don fho-alt seo, agus beidh éifeacht le halt 41(2) ionann is dá mbeadh an fhaisnéis nó na sonraí a bheidh sonraithe i bhfógra faoin bhfo-alt seo ar áireamh na n-ábhar a gceanglaítear leis an bhfo-alt sin cruthúnas a thabhairt ina dtaobh.
(3) (a) Ní fholóidh an míniú ar “earraí” i bhfo-alt (1) earraí a dhíolfar leis an ngníomhaireacht idirghabhála agus, chun críocha an eisiata sin, measfar, maidir le díol earraí le duine seachas an ghníomhaireacht idirghabhála, gur díol leis an ngníomhaireacht idirghabhála é má dhíoltar, agus a mhéid a dhíolfar, na hearraí sin faoi dheoidh leis an ngníomhaireacht idirghabhála.
(b) I mír (a) ciallaíonn “an ghníomhaireacht idirghabhála” an tAire Talmhaíochta le linn dó bheith ag feidhmiú nó ag comhlíonadh aon chumhacht nó aon fheidhm a thugtar dó le Rialachán 3 de Rialacháin na gComhphobal Eorpach (Comhbheartas Talmhaíochta) (Idirghabháil Mhargaidh), 1973 (I.R. Uimh. 24 de 1973), agus aon duine eile le linn dó bheith ag feidhmiú nó ag comhlíonadh aon chumhacht nó aon fheidhm den sórt céanna in aon Bhallstát de Chomhphobal Eacnamaíochta na hEorpa.
(4) Ní fholóidh an míniú ar “earraí” i bhfo-alt (1) earraí a bhíonn á miondíol ag an gcuideachta a bhfuil faoiseamh á éileamh aici faoin gCaibidil seo:
Ar choinníoll go measfar, chun críocha an eisiata seo, nach ar miondíol a dhíoltar earraí má dhíoltar iad—
(a) le duine a sheolann trádáil ag díol earraí den aicme lena mbaineann na hearraí a dhíoltar leis amhlaidh, nó
(b) le duine a úsáideann earraí den aicme sin chun críocha thrádáil a sheolann sé, nó
(c) le duine, seachas pearsa aonair, a úsáideann earraí den aicme sin chun críocha ghnóthas a sheolann sé.
Cionroinnt.
40.—Chun críocha na Caibidle seo, i gcás nach bhfuil i dtréimhse chuntasaíochta iomchuí ach cuid de thréimhse chuntasaíochta cuideachta, déanfar na méideanna go léir is inchurtha i leith na tréimhse cuntasaíochta a chionroinnt, ar fhoras na comhréire atá idir fad na tréimhse cuntasaíochta iomchuí agus fad tréimhse chuntasaíochta na cuideachta, d'fhonn aon mhéid a fhionnadh a cheanglaítear a chur san áireamh maidir leis an tréimhse chuntasaíochta iomchuí.
Bonn faoisimh ó cháin chorparáide.
41.—(1) Chun críocha an ailt seo ciallaíonn “cáin chorparáide iomchuí” an cháin chorparáide a bheadh, ar leith ón alt seo agus ailt 58, 182 agus 184 den Acht Cánach Corparáide, 1976, inmhuirearaithe maidir leis an tréimhse chuntasaíochta iomchuí gan an cháin chorparáide a áireamh is inmhuirearaithe ar an gcuid de bhrabúis na cuideachta is inchurtha i leith gnóchain inmhuirearaithe don tréimhse sin; agus glacfar gurb í an chuid sin an méid a tugadh isteach i mbrabúis na cuideachta don tréimhse sin chun críocha cánach corparáide i leith gnóchain inmhuirearaithe roimh aon asbhaint a dhéanamh maidir le muirir ar ioncam, caiteachais bhainistí nó méideanna eile a fhéadfar a bhaint as brabúis lena ngabhann breis agus tuairisc amháin nó a fhéadfar a fhritháireamh ina gcoinne nó a mheas go laghdaíonn siad na brabúis sin.
(2) I gcás ina n-éileoidh cuideachta a sheolann trádáil arb éard í nó ar cuid di earraí a mhonarú agus go gcruthóidh sí, maidir le tréimhse chuntasaíochta iomchuí, go raibh, i gcaitheamh na tréimhse sin, aon mhéid infhaighte i leith díol earraí i gcúrsa na trádála, déanfar cáin chorparáide is iníoctha ag an gcuideachta don tréimhse sin, a mhéid is inchurtha í i leith an ioncaim ó dhíol na n-earraí sin, a laghdú seacht naoú; agus is é a bheidh sa cháin chorparáide is inchurtha i leith an ioncaim ó dhíol na n-earraí sin an méid a mbeidh idir é agus an cháin chorparáide iomchuí an chomhréir chéanna a bheidh idir an t-ioncam ó dhíol na n-earraí sin agus an t-ioncam iomlán a cuireadh faoi mhuirear cánach corparáide maidir leis an tréimhse chuntasaíochta iomchuí.
(3) Chun críocha fho-alt (2) glacfar gurb éard é “an t-ioncam ó dhíol na n-earraí sin” an tsuim sin a mbeidh idir í agus méid ioncam na cuideachta don tréimhse chuntasaíochta iomchuí ó earraí agus marsantas a dhíol i gcúrsa na trádála a luaitear san fho-alt sin an chomhréir chéanna a bheidh idir an méid is infhaighte ag an gcuideachta sa tréimhse chuntasaíochta iomchuí ó earraí a dhíol i gcúrsa na trádála agus an méid iomlán is infhaighte ag an gcuideachta sa tréimhse chuntasaíochta iomchuí ó earraí agus marsantas a dhíol i gcúrsa na trádála.
(4) Chun críocha fho-alt (3) is é a bheidh in “ioncam na cuideachta don tréimhse chuntasaíochta iomchuí ó earraí agus marsantas a dhíol i gcúrsa na trádála a luaitear san fho-alt sin”, i gcás gur ó dhíolacháin earraí agus marsantais amháin a dhíorthaíonn an t-ioncam ón trádáil, méid ioncam na cuideachta ón trádáil nó, in aon chás eile, cibé méid den ioncam ón trádáil is dealraitheach don chigire nó, ar achomharc, do na Coimisinéirí Achomhairc, a bheith cóir réasúnach.
(5) (a) Chun críocha na Caibidle seo, an méid is infhaighte ag cuideachta i dtréimhse chuntasaíochta iomchuí ó earraí nó marsantas a dhíol—
(i) measfar é a bheith arna laghdú méid aon dleachta a d'íoc an chuideachta nó is iníoctha aici i leith na n-earraí nó an mharsantais nó i leith na n-ábhar a úsáideadh á monarú, agus
(ii) ní áireofar ann aon mhéid i leith cáin bhreisluacha is inmhuirearaithe ar na hearraí nó an marsantas a dhíol.
(b) Féadfaidh an cigire, trí fhógra i scríbhinn, a cheangal ar chuideachta a mbeidh faoiseamh faoin gCaibidil seo á éileamh aici cibé faisnéis nó sonraí a thabhairt dó is gá chun éifeacht a thabhairt don fho-alt seo, agus beidh éifeacht le fo-alt (2) ionann is dá mbeadh an fhaisnéis nó na sonraí a bheidh sonraithe i bhfógra faoin bhfo-alt seo ar áireamh na n-ábhar a gceanglaítear leis an bhfo-alt sin cruthúnas a thabhairt ina dtaobh.
(6) I ndáil le cás ar oibríochtaí trádála díolmhaithe de réir bhrí Chuid V den Acht Cánach Corparáide, 1976, cuid den trádáil a luaitear i bhfo-alt (2)—
(a) beidh éifeacht le halt 71 den Acht sin ionann is dá bhfolódh na tagairtí ann don “Acht seo” tagairtí don Chaibidil seo, agus
(b) ní thabharfar aird chun críocha na Caibidle seo ar na méideanna go léir is infhaighte ó earraí nó marsantas a dhíol i gcúrsa na n-oibríochtaí trádála díolmhaithe sin.
(7) I ndáil le cás ina mbeidh an trádáil a luaitear i bhfo-alt (2) á seoladh ag cumann talmhaíochta nó cumann iascaigh de réir bhrí alt 18 den Acht Airgeadais, 1978, ní thabharfar aird chun críocha na Caibidle seo ar na méideanna go léir is infhaighte ag an gcumann ó earraí nó marsantas a dhíol, ar méideanna iad is infhaighte amhlaidh de bhua idirbhearta díolmhaithe de réir bhrí an ailt sin.
(8) Ní bheidh cuideachta i dteideal faoiseamh faoin gCaibidil seo i ndáil le trádáil maidir le tréimhse chuntasaíochta iomchuí mura ndéanfaidh sí faoiseamh a éileamh faoi fho-alt (2) roimh an dáta a thiocfaidh an mheasúnacht don tréimhse chuntasaíochta atá comhthráthach leis an tréimhse chuntasaíochta iomchuí, nó ar cuid di an tréimhse sin, chun bheith ina measúnacht chríochnaitheach dhochlóite.
Forálacha a bhaineann le faoiseamh faoi Chuid IV (brabúis ó earraí áirithe a onnmhairiú) den Acht Cánach Corparáide, 1976.
42.—(1) Ach amháin mar a fhoráiltear i bhfo-ailt (2) agus (3) ní thabharfar faoiseamh ó cháin chorparáide faoi Chuid IV den Acht Cánach Corparáide, 1976, maidir le haon tréimhse chuntasaíochta nó cuid de thréimhse chuntasaíochta ar tar éis an 31ú lá de Nollaig, 1980, di.
(2) (a) Faoi réir fho-alt (4), ní choiscfidh forálacha fho-alt (1) faoiseamh a thabhairt faoi Chuid IV den Acht Cánach Corparáide, 1976, do chuideachta i ndáil le trádáil a sheolann sí i gcás ina ndearna an chuideachta, i gcúrsa na trádála, aon earraí de réir bhrí Chuid IV den Acht Cánach Corparáide, 1976, a onnmhairiú as an Stát aon tráth roimh an 1ú lá d'Eanáir, 1981.
(b) Faoi réir fho-alt (4), i gcás—
(i) a dtiocfaidh cuideachta (dá ngairtear “an chuideachta chomharbais” ina dhiaidh seo sa mhír seo) i gcomharbas ar thrádáil nó ar chuid de thrádáil a bhí, an 1ú lá d'Eanáir, 1981, nó dá éis, á seoladh ag cuideachta eile (dá ngairtear “an chuideachta bhunaidh” ina dhiaidh seo sa mhír seo),
(ii) go ndearna an chuideachta bhunaidh éileamh, nó go bhféadfadh sí éileamh a dhéanamh, ar fhaoiseamh, de bhua mhír (a) nó fho-alt (3), i ndáil leis an trádáil nó leis an gcuid den trádáil faoi Chuid IV den Acht Cánach Corparáide, 1976, agus
(iii) nach raibh scortha ag an gcuideachta bhunaidh de bhua fho-alt (4) de bheith i dteideal faoiseamh a éileamh faoin gCuid sin IV i ndáil leis an trádáil nó leis an gcuid den trádáil,
ansin, bainfidh forálacha na Coda sin IV leis an gcuideachta chomharbais ionann is dá mba éard iad an chuideachta bhunaidh agus an chuideachta chomharbais an chuideachta bhunaidh agus an chuideachta chomharbais, faoi seach, de réir bhrí alt 62 (3) den Acht sin.
(c) I gcás—
(i) a dtiocfaidh cuideachta eile (dá ngairtear “an dara cuideachta chomharbais” ina dhiaidh seo sa mhír seo), tar éis an chomharbais a thuairiscítear i mír (b) (I), i gcomharbas ar thrádáil nó ar chuid de thrádáil de chuid na cuideachta dá ngairtear “an chuideachta chomharbais” sa mhír sin (b) agus dá ngairtear “an chéad chuideachta chomharbais” ina dhiaidh seo sa mhír seo, agus
(ii) gurb éard í an trádáil sin nó an chuid sin de thrádáil trádáil nó cuid de thrádáil lenar bhain an mhír sin (b),
ansin, beidh feidhm ag an mír sin (b) fara aon mhodhnuithe is gá ionann is dá mba í an chéad chuideachta chomharbais an chuideachta dá ngairtear “an chuideachta bhunaidh” sa mhír sin (b), agus ionann is dá mba í an dara cuideachta chomharbais an chuideachta dá ngairtear “an chuideachta chomharbais” sa mhír sin (b), agus mar sin de maidir le haon chomharbais eile den sórt sin ina dhiaidh sin.
(3) Faoi réir fho-alt (4), ní bhainfidh forálacha fho-alt (1) le cuideachta, i ndáil le trádáil a sheolann sí nach mbaineann fo-alt (2) léi, más rud é, maidir leis an trádáil, go mbeidh forchinntiú i scríbhinn tugtha ag duine a bheidh údaraithe go cuí ag an Aire Airgeadais chun bheith ina ghníomhaire dó chun na críche sin á rá go mbainfeadh forálacha na nAchtanna Cánach, lena n-áirítear Cuid IV den Acht Cánach Corparáide, 1976, leis an trádáil ionann is dá mba nár achtaíodh fo-alt (1):
Ar choinníoll—
(a) nach dtabharfar aon fhorchinntiú den sórt sin mura deimhin leis an Aire Airgeadais, nó lena ghníomhaire cuí-údaraithe a dúradh, go dtugann, nó go dtabharfadh, an trádáil a sheolann nó a sheolfaidh an chuideachta cabhair thathagach i ndáil le forbairt réigiúnach nó forbairt náisiúnta,
(b) go dtabharfar aon fhorchinntiú den sórt sin i cibé foirm agus modh agus faoi réir cibé coinníollacha a ordóidh an tAire Airgeadais,
(c) nach dtabharfar aon fhorchinntiú den sórt sin ar dháta is déanaí ná an 31ú lá de Nollaig, 1980, agus
(d) i gcás forchinntiú i scríbhinn a bheith tugtha ar dháta nach déanaí ná an 31ú lá de Nollaig, 1980, ag duine a bheidh údaraithe go cuí ag an Rialtas chun bheith ina ghníomhaire dóibh chun na críche sin agus gurb ionann éifeacht don fhorchinntiú sin agus don fhorchinntiú a chéadluaitear san fho-alt seo, go mbeidh éifeacht leis an bhfo-alt seo ionann is dá mba éard é an forchinntiú a tugadh amhlaidh an forchinntiú a céadluadh amhlaidh agus ionann is dá mba gur comhlíonadh ar gach dóigh na forálacha den fho-alt seo a bhaineann le forchinntithe a thabhairt.
(4) Cuideachta a éileoidh faoiseamh faoin gCaibidil seo i ndáil le trádáil a bhaineann le tréimhse chuntasaíochta iomchuí ní bheidh sé i dteideal de bhua fho-alt (2) nó (3) faoiseamh a éileamh i ndáil leis an trádáil faoi Chuid IV den Acht Cánach Corparáide, 1976, maidir le haon tréimhse chuntasaíochta nó cuid de thréimhse chuntasaíochta ar tar éis an lae díreach roimh dháta tosaigh na tréimhse chuntasaíochta iomchuí sin di.
(5) (a) Leasaítear leis seo alt 58 den Acht Cánach Corparáide, 1976, maidir le tréimhsí cuntasaíochta dar críoch an 1ú lá d'Eanáir, 1981, nó aon lá dá éis, tríd an bhfo-alt seo a leanas a chur in ionad fho-alt (10):
“(10) Chun críocha an ailt seo ciallaíonn ‘cáin chorparáide iomchuí’ an cháin chorparáide a bheadh, ar leith ón alt seo, ailt 182 (faoiseamh maidir le caillteanais neamhfhaoisimh agus liúntais chaipitiúla a tugadh ar aghaidh ón mbliain 1975-76) agus 184 (faoiseamh i leith caillteanas cánach brabús corparáide) agus alt 41 den Acht Airgeadais, 1980, inmhuirearaithe don tréimhse chuntasaíochta iomchuí gan an cháin chorparáide is inmhuirearaithe ar an gcuid de bhrabúis na cuideachta is inchurtha i leith gnóchain inmhuirearaithe don tréimhse sin a áireamh; agus glacfar gurb í an chuid sin an méid a tugadh isteach i mbrabúis na cuideachta don tréimhse sin chun críocha cánach corparáide i leith gnóchain inmhuirearaithe roimh aon asbhaint a dhéanamh maidir le muirir ar ioncam, caiteachais bhainistí nó méideanna eile a fhéadfar a bhaint as brabúis lena ngabhann breis agus tuairisc amháin nó a fhéadfar a fhritháireamh ina gcoinne nó a mheas go laghdaíonn siad na brabúis sin.”.
(b) Beidh feidhm ag mír (a) i ndáil le haon éileamh a dhéanfar an 6ú lá de Bhealtaine, 1980, nó dá éis, ar fhaoiseamh ó cháin chorparáide faoi Chuid IV den Acht Cánach Corp aráide, 1976, maidir le haon tréimhse chuntasaíochta iomchuí de réir bhrí na Coda sin dar críoch aon lá roimh an lú lá d'Eanáir, 1981, mar atá feidhm aici maidir le tréimhsí cuntasaíochta dar críoch an dáta sin nó dáta dá éis, fara an modhnú go mbeidh, i ndáil le cásanna ina mbeidh éifeacht le halt 186 den Acht sin maidir leis an tréimhse chuntasaíochta iomchuí a bhfuil an t-éileamh á dhéanamh ina leith, éifeacht le fo-alt (10) (a cuireadh isteach le mír (a)) d'alt 58 den Acht sin ionann is dá bhfolódh na tagairtí ann d'ailt 182 agus 184 den Acht sin tagairt don alt sin 186.
(6) Leasaítear leis seo alt 64 den Acht Cánach Corparáide, 1976, maidir le tréimhsí cuntasaíochta dar críoch an lú lá d'Eanáir, 1981, nó aon lá dá éis—
(a) i bhfo-alt (2), sa mhíniú ar A, trí “(seachas a hioncam ó dhíol earraí de réir bhrí alt 41 den Acht Airgeadais, 1980)” a chur isteach i ndiaidh “ar dhliteanas na cuideachta i leith cánach corparáide ar a hioncam” agus tá an míniú sin, arna leasú amhlaidh, leagtha amach sa Tábla a ghabhann leis an mír seo.
AN TÁBLA arb é A méid a dhéanfar amach tríd an gcodán |
D _____ 100-D | a fheidhmiú ar mhéid ioncaim indáilte na |
cuideachta don tréimhse chuntasaíochta, gan dáiltí a fuair an chuideachta sa tréimhse sin a áireamh, i gcás arb é D an ráta caighdeánach faoin gcéad don bhliain mheasúnachta ina ndearnadh an dáileadh iomchuí arna laghdú i gcomhréir leis an laghdú faoi alt 58 ar dhliteanas na cuideachta i leith cánach corparáide ar a hioncam (seachas a hioncam ó dhíol earraí de réir bhrí alt 41 den Acht Airgeadais, 1980) don tréimhse chuntasaíochta, faoi réir mhír (c) den choinníoll a ghabhann le halt 182 (3) (faoiseamh eatramhach do chaillteanais chánach ioncaim, etc.) agus mhír (iii) den choinníoll a ghabhann le halt 184 (3) (faoiseamh i leith caillteanas cánach brabús corparáide),
agus
(b) tríd an bhfo-alt seo a leanas a chur isteach i ndiaidh fho-alt (4):
“(4A) I gcás ioncam indáilte cuideachta do thréimhse chuntasaíochta a bheith le cinneadh chun críocha an ailt seo i ndáil le dáileadh a rinne an chuideachta don tréimhse chuntasaíochta sin (dá ngairtear ‘an dáileadh céadluaite’ san fho-alt seo) bainfear as an gcomhiomlán a luaitear i bhfo-alt (4) comhiomlán na méideanna seo a leanas—
(a) méid ioncam na cuideachta a bheidh, i ndáil leis an dáileadh céadluaite, le cur i gcuntas sa mhíniú ar A in alt 45 (1) den Acht Airgeadais, 1980 (roimh aon laghdú faoi alt 47 (2) (i) nó 48 (2) (i) den Acht sin), mar ioncam de chuid na cuideachta don tréimhse chuntasaíochta iomchuí (de réir bhrí Chaibidil VI de Chuid I den Acht sin) atá comhthráthach leis an tréimhse chuntasaíochta sin nó ar cuid den tréimhse sin í lúide méid na cánach corparáide a bheidh le cur i gcuntas sa mhíniú ar B san alt sin 45 (1) maidir leis an méid sin d'ioncam na cuideachta, agus
(b) méid is ionann agus na dáiltí a fuair an chuideachta sa tréimhse chuntasaíochta ar dáiltí iomchuí iad de réir bhrí alt 45 den Acht Airgeadais, 1980, agus a bheidh le háireamh sa mhíniú ar E i bhfo-alt (1) den alt sin i ndáil leis an dáileadh céadluaite.”.
Foralacha a bhaineann le hoibríochtaí trádála díolmhaithe faoi Chuid V (brabúis ó thrádáil in Aerfort na Sionna) den Acht Cánach Corparáide, 1976.
43.—(1) Ach amháin mar a fhoráiltear i bhfo-ailt (2) agus (3), ní oibríocht trádála dhíolmhaithe chun críocha Chuid V den Acht Cánach Corparáide, 1976, aon oibríocht trádála de chuid aon chuideachta a sheolfar an lú lá d'Eanáir, 1981, nó dá éis.
(2) Faoi réir fho-alt (4), más rud é, de bhua deimhniú a tugadh faoi alt 70 (2) den Acht Cánach Corparáide, 1976, nó deimhniú a bhfuil éifeacht leis ionann is dá mba gur tugadh é amhlaidh, gur oibríochtaí trádála díolmhaithe de réir bhrí an ailt sin, an 31ú lá de Nollaig, 1980, aon oibríochtaí trádála de chuid cuideachta, ansin ní chuirfidh forálacha fho-alt (1) cosc le feidhm a bheith ag an gCuid sin V den Acht sin ar na hoibríochtaí trádála sin.
(3) I gcás aon oibríochtaí trádála de chuid cuideachta do thosú an 1ú lá d'Eanáir, 1981, nó dá éis, agus, mura mbeadh forálacha fho-alt (1), go dtabharfaí deimhniú faoi alt 70 (2) den Acht Cánach Corparáide, 1976, á dheimhniú gur oibríochtaí trádála díolmhaithe chun críocha Chuid V den Acht sin na hoibríochtaí trádála sin, ansin féadfaidh an tAire Airgeadais deimhniú den sórt dá bhforáiltear san alt sin a thabhairt i ndáil leis na hoibríochtaí trádála sin má bhíonn, maidir leis na hoibríochtaí trádála sin, forchinntiú i scríbhinn tugtha ag duine arna údarú go cuí ag an Aire Airgeadais chun bheith ina ghníomhaire dó chun na críche sin á rá go mbainfeadh forálacha na nAchtanna Cánach, lena n-áirítear Cuid V den Acht Cánach Corparáide, 1976, leis na hoibríochtaí trádála sin ionann is dá mba nár achtaíodh fo-alt (1); agus, faoi réir fho-alt (4), i gcás deimhniú den sórt sin a thabhairt, ní chuirfidh forálacha fho-alt (1) cosc le feidhm a bheith ag an gCuid sin V ar na hoibríochtaí trádála sin:
Ar choinníoll—
(a) nach dtabharfar aon fhorchinntiú den sórt sin mura deimhin leis an Aire Airgeadais, nó lena ghníomhaire cuí-údaraithe a dúradh, go dtugann, nó go dtabharfadh, na hoibríochtaí trádála cabhair thathagach i ndáil le forbairt réigiúnach nó forbairt náisiúnta,
(b) go dtabharfar aon fhorchinntiú den sórt sin i cibé foirm agus modh agus faoi réir cibé coinníollacha a ordóidh an tAire Airgeadais, agus
(c) nach dtabharfar aon fhorchinntiú den sórt sin ar dháta is déanaí ná an 31ú lá de Nollaig, 1980.
(4) I gcás ina n-éileoidh cuideachta faoiseamh faoin gCaibidil seo i ndáil le trádáil maidir le tréimhse chuntasaíochta iomchuí arb é a bhí sa trádáil lena linn oibríochtaí trádála díolmhaithe a shonraítear i ndeimhniú a luaitear i bhfo-alt (2) nó (3), ansin, scoirfidh na hoibríochtaí trádála sin de bheith ina n-oibríochtaí trádála díolmhaithe chun críocha Chuid V den Acht Cánach Corparáide, 1976, a mhéid a sheoltar iad an chéad lá den tréimhse chuntasaíochta iomchuí sin nó dá éis.
Idirbhearta idir daoine comhlachaithe.
44.—(1) I gcás cuideachta a mbeidh éileamh ar fhaoiseamh faoin gCaibidil seo á dhéanamh aici (dá ngairtear “an ceannaitheoir” ina dhiaidh seo san fho-alt seo) do dhéanamh ceannach ó dhuine eile (dá ngairtear “an díoltóir” ina dhiaidh seo san fho-alt seo), agus
(a) go mbeidh rialú ag an díoltóir ar an gceannaitheoir nó, i gcás ar comhlacht corpraithe nó comhpháirtíocht an díoltóir, go mbeidh rialú ag an gceannaitheoir ar an díoltóir nó go mbeidh rialú ag duine éigin eile ar an díoltóir agus ar an gceannaitheoir araon, agus
(b) gur lú an praghas san idirbheart ná an praghas ba dhóigh a gheofaí dá mba pháirtithe neamhspleácha ag déileáil ar neamhthuilleamaí na páirtithe san idirbheart,
ansin, déanfar ioncam nó caillteanais an cheannaitheora agus an díoltóra a ríomh, chun aon chríche de chuid na nAchtanna Cánach, ionann is dá mba éard é an praghas san idirbheart an praghas a gheofaí dá mba idirbheart idir daoine neamhspleácha ag déileáil mar a dúradh an t-idirbheart.
(2) I gcás cuideachta a mbeidh éileamh ar fhaoiseamh faoin gCaibidil seo á dhéanamh aici (dá ngairtear “an díoltóir” ina dhiaidh seo san fho-alt seo) do dhíol earraí le duine eile (dá ngairtear “an ceannaitheoir” ina dhiaidh seo san fho-alt seo) agus—
(a) go mbeidh rialú ag an gceannaitheoir ar an díoltóir nó, i gcás ar comhlacht corpraithe nó comhphairtíocht an ceannaitheoir, go mbeidh rialú ag an díoltóir ar an gceannaitheoir nó go mbeidh rialú ag duine éigin eile ar an díoltóir agus ar an gceannaitheoir araon, agus
(b) gur mó an praghas ar a ndíolfar na hearraí ná an praghas ba dhóigh a gheofaí orthu dá mba pháirtithe neamhspleácha ag déileáil ar neamhthuilleamaí na páirtithe san idirbheart,
ansin, déanfar ioncam nó caillteanais an cheannaitheora agus an díoltóra a ríomh, chun aon chríche de chuid na nAchtanna Cánach, ionann is dá ndíolfadh an díoltóir na hearraí leis an gceannaitheoir ar an bpraghas a gheofaí orthu dá mba idirbheart idir daoine neamhspleácha ag déileáil mar a dúradh an t-idirbheart.
(3) Chun críocha fho-alt (2) measfar cuideachta do dhíol earraí i gcás a n-áireofar agus a mhéid a áireofar, chun críocha na Caibidle seo, gur méid is infhaighte ó earraí a dhíol aon mhéid is infhaighte aici mar íocaíocht as aon ghníomhaíocht trádála agus forléireofar “díoltóir” agus “ceannaitheoir” dá réir sin.
(4) San alt seo tá le “rialú” an bhrí a shanntar dó le halt 158 den Acht Cánach Corparáide, 1976.
(5) Féadfaidh an cigire, trí fhógra i scríbhinn, a cheangal ar chuideachta a mbeidh faoiseamh faoin gCaibidil seo á éileamh aici, cibé faisnéis nó sonraí a thabhairt dó is gá chun críocha an ailt seo, agus beidh éifeacht le halt 41 (2) ionann is dá mbeadh an fhaisnéis nó na sonraí a bheidh sonraithe i bhfógra faoin alt seo ar áireamh na n-ábhar a gceanglaítear leis an bhfo-alt sin cruthúnas a thabhairt ina dtaobh.
Dáiltí.
45.—(1) Chun críocha an ailt seo is dáileadh iomchuí dáileadh a dhéanfaidh cuideachta más é an 1ú lá d'Eanáir, 1981, nó aon lá dá éis (dá ngairtear “an lá iomchuí” ina dhiaidh seo san alt seo) a dhéanfar é, agus mura mó méid iomlán na ndáiltí a dhéanfaidh an chuideachta an lá sin ná méid (dá ngairtear “méid an bhunchiste” ina dhiaidh seo san alt seo) a chinnfear de réir na foirmle
(A - B) + (C - D) + E - F
i gcás, faoi réir ailt 46 go 49—
arb é A an méid d'ioncam na cuideachta a mbeidh an cháin chorparáide ina leith laghdaithe faoi alt 41 don tréimhse chuntasaíochta iomchuí dheiridh de chuid na cuideachta a chríochnaigh roimh an lá iomchuí:
Ar choinníoll, i gcás nach dáileadh a dhearbhaigh an chuideachta ag cruinniú ginearálta a tionóladh mar chruinniú ginearálta bliantúil an dáileadh, go mbeidh éifeacht leis an míniú seo ionann is dá mba thagairt do thréimhse chuntasaíochta iomchuí na cuideachta ina ndearnadh an dáileadh an tagairt atá ann don tréimhse chuntasaíochta iomchuí dheiridh a chríochnaigh roimh an lá iomchuí,
arb é B méid na cánach corparáide arna laghdú faoi alt 41, i leith an méid ioncaim a luaitear sa mhíniú ar A,
arb é C comhiomlán na méideanna d'ioncam na cuideachta a mbeidh an cháin chorparáide ina leith laghdaithe faoi alt 41 do thréimhsí cuntasaíochta iomchuí uile na cuideachta roimh an tréimhse chuntasaíochta iomchuí atá le cur i gcuntas sa mhíniú ar A,
arb é D comhiomlán na méideanna den cháin chorparáide, arna laghdú faoi alt 41, i leith na méideanna ioncaim a áirítear sa mhéid comhiomlán a ríomhtar de réir an mhínithe ar C,
arb é E méid comhiomlán na ndáiltí iomchuí a fuair an chuideachta aon uair roimh an lá iomchuí:
Ar choinníoll nach n-áireofar dáileadh iomchuí sa mhíniú seo más éard é an dáileadh, mar aon leis an gcreidmheas cánach a mbeidh teideal chuige ag an gcuideachta ina leith, ioncam infheistíochta frainceáilte a dtugtar faoiseamh ina aghaidh faoi alt 15 (4), 25 nó 26 den Acht Cánach Corparáide, 1976, agus ar faoiseamh é nár tarraingíodh siar dá éis sin faoi fhorálacha na n-alt sin, agus
arb é F méid comhiomlán na ndáiltí iomchuí a rinne an chuideachta aon lá is luaithe ná an lá iomchuí.
(2) Más rud é i ndáil le cuideachta gur mó ná nialas méid an bhunchiste ach gur lú é ná méid iomlán na ndáiltí a rinne an chuideachta an lá iomchuí, déileálfar le dáileadh a rinne an chuideachta an lá sin ionann is dá mba dhá dháileadh a bhí ann, is é sin le rá,
(a) dáileadh iomchuí is ionann agus cibé méid a mbeidh idir é agus méid iomlán an dáilte an chomhréir chéanna atá idir méid an bhunchiste agus méid iomlán na ndáiltí a rinneadh amhlaidh an lá sin, agus
(b) dáileadh ar leith nach dáileadh iomchuí agus arb éard é iarmhéid an dáilte.
(3) Is é a bheidh sa chreidmheas cánach a mbeidh teideal chuige ag faighteoir dáilte iomchuí ina leith, d'ainneoin alt 88 (2) den Acht Cánach Corparáide, 1976, méid is ionann agus an t-ochtú cuid déag de mhéid an dáilte iomchuí.
(4) I ndáil le dáileadh iomchuí, beidh éifeacht le halt 83 (4) (a) den Acht Cánach Corparáide, 1976, ionann is dá gcuirfí “leis an naoú cuid déag den mhéid sin,” in ionad “leis an gcáin ioncaim de réir an ráta chaighdeánaigh don bhliain sin ar an méid sin,”.
(5) Déanfar an creidmheas cánach (más ann) a mbeidh teideal chuige ag faighteoir dáilte lena mbaineann fo-alt (2) (b) i leith an dáilte a ríomh de réir fhorálacha na nAchtanna Cánach Corparáide seachas fo-alt (3).
(6) I ndáil le dáileadh iomchuí (lena n-áirítear cuid de dháileadh a ndéileáiltear leis faoi fho-alt (2) mar dháileadh iomchuí) a rinne cuideachta, bainfidh ailt 5 agus 83 (5) den Acht Cánach Corparáide, 1976, leis an gcuideachta ionas go dtaispeánfaidh na ráitis dá bhforáiltear leis na hailt sin, maidir le gach dáileadh den sórt sin, i dteannta na sonraí a cheanglaítear a thabhairt ar leith on bhfo-alt seo. gur dáileadh iomchuí de réir bhrí an ailt seo an dáileadh.
(7) Más rud é, ar chuideachta d'éileamh faoisimh faoin gCaibidil seo i ndáil le trádáil d'aon tréimhse chuntasaíochta iomchuí, gur dealraitheach don chigire, nó, ar achomharc, do na Coimisinéirí Achomhairc, nuair a chuirtear an faoiseamh sin i gcuntas, gurb amhlaidh do mhéid an bhunchiste i ndáil le haon dáileadh (lena n-áirítear cuid de dháileadh lena mbaineann fo-alt 2 (b)) a rinne an chuideachta lá iomchuí gur mó méid an chreidmheasa chánach ar taispeánadh faighteoir an dáilte a bheith ina theideal sa ráiteas a bhí i gceangal nó ag gabháil le haon bharántas nó seic nó ordú eile a luaitear in alt 5 den Acht Cánach Corparáide, 1976, nó in aon ráiteas a luaitear in alt 83 (5) den Acht sin, ná méid an chreidmheasa cánach a bhfuil teideal chuige ag an bhfaighteoir sin faoi fhorálacha an ailt seo, ansin déanfar aon fhaoiseamh faoin gCaibidil seo a mbeadh teideal chuige ag an gcuideachta ar dhóigh eile i leith na trádála don tréimhse chuntasaíochta iomchuí a laghdú de mhéid na breise a bheidh ag an gcreidmheas cánach ar taispeánadh amhlaidh an faighteoir a bheith ina theideal ar an méid a mbeidh sé ina theideal faoi fhorálacha an ailt seo, agus déanfar cibé measúnachtaí breise nó coigeartuithe ar mheasúnachtaí a bheidh ag teastáil in aon chás chun éifeacht a thabhairt don fho-alt seo:
Ar choinníoll—
(a) nach dtabharfar aon aird ar an laghdú faoisimh faoin gCaibidil seo de bhua an fho-ailt seo le linn aon mhéid a bheidh le cur i gcuntas a bheith á chinneadh—
(i) sa mhíniú ar B nó D i bhfo-alt (1),
(ii) i mír (b) den choinníoll a ghabhann le fo-alt (3) d'alt 182 den Acht Cánach Corparáide, 1976, nó
(iii) i mír (iiA) den choinníoll a ghabhann le fo-alt (3) (b) d'alt 184 den Acht sin, agus
(b) nach mbeidh feidhm ag forálacha an fho-ailt seo más deimhin leis an gcigire, nó ar achomharc, leis na Coimisinéirí Achomhairc, go mbeadh sé cóir réasúnach, mar gheall ar an gcuideachta do cheartú an ráitis a bhí i gceangal nó ag gabháil leis an mbarántas nó an seic nó an ordú iomchuí eile a luaitear in alt 5 den Acht Cánach Corparáide, 1976, nó an ráitis a luaitear in alt 83 (5) den Acht sin, nó ar aon chúis leormhaith eile, nach mbeadh feidhm acu.
(8) Féadfaidh an cigire trí fhógra i scríbhinn a cheangal ar chuideachta cibé faisnéis nó sonraí a thabhairt dó is gá chun críocha an ailt seo agus mura gcomhlíonfaidh an chuideachta ceanglais an fhógra dlífear pionós £100 a chur uirthi.
Mar a dhéileálfar le hasbhaintí áirithe i ndáil le dáiltí iomchuí.
46.—(1) San alt seo ciallaíonn “asbhaint iomchuí”, i ndáil le tréimhse chuntasaíochta iomchuí de chuid cuideachta, aon mhéid a lamhálfar mar asbhaint in aghaidh brábúis iomlána na cuideachta sa tréimhse sin maidir le—
(a) muirir ar ioncam.
(b) grúp-fhaoiseamh.
(c) aon liúntas maidir le caiteachas caipitiúil dá dtugar éifeacht don tréimhse sin faoi alt 14 (6) den Acht Cánach Corparáide, 1976.
(d) aon chaillteanas a ndéileáiltear leis na brabúis don tréimhse sin ina leith mar bhrabúis atá arna laghdú faoi alt 16 (2) den Acht sin, nó
(e) méideanna eile a fhéadfar, faoi na hAchtanna Cánach Corparáide, a bhaint as brabúis lena ngabhann breis agus tuairisc amháin nó a fhéadfar a fhritháireamh ina gcoinne nó a mheas go laghdaíonn siad na brabúis sin.
(2) Más rud é, maidir le haon tréimhse chuntasaíochta iomchuí de chuid cuideachta—
(a) go mbeidh an cháin chorparáide is inchurtha i leith ioncam na cuideachta ó dhíol earraí le laghdú faoi alt 41, agus
(b) gur lamháladh asbhaint iomchuí in aghaidh na mbrabús iomlán le linn an cháin chorparáide is inmhuirearaithe a bheith á ríomh.
ansin, déanfar an méid d'ioncam na cuideachta a bheidh le cur i gcuntas sa mhíniú ar A nó C in alt 45 (1) maidir leis an tréimhse chuntasaíochta iomchuí sin a laghdú méid is ionann agus an chuid sin den asbhaint iomchuí a mbeidh idir í agus an t-iomlán an chomhréir chéanna atá idir méid ioncam na cuideachta as earraí a dhíol agus an t-ioncam iomlán a cuireadh faoi mhuirear cánach corparáide don tréimhse chuntasaíochta iomchuí.
Forálacha maidir le faoiseamh i leith caillteanas áirithe agus liúntais chaipitiúla a tugadh anall ó 1975-76.
47.—(1) Leasaítear leis seo alt 182 den Acht Cánach Corparáide, 1976—
(a) tríd an míniú seo a leanas a chur in ionad an mhínithe ar “cáin chorparáide iomchuí” i bhfo-alt (1):
“tá le ‘cáin chorparáide iomchuí’, i ndáil le tréimhse chuntasaíochta, an bhrí a shanntar dó i bhfo-alt (10) (a cuireadh isteach leis an Acht Airgeadais, 1980) d'alt 58 ach ‘don tréimhse chuntasaíochta’ a chur in ionad ‘don tréimhse chuntasaíochta iomchuí’.”,
agus
(b) sa choinníoll a ghabhann le fo-alt (3), tríd an mír seo a leanas a chur isteach i ndiaidh mhír (b):
“(bb) i gcás a ndéanfar an cháin chorparáide is iníoctha ag an gcuideachta do thréimhse chuntasaíochta a laghdú de bhua éileamh faoi alt 41 (2) (bonn faoisimh ó cháin chorparáide: cuideachtaí monaraíochta) den Acht Airgeadais, 1980, go ndéanfar an faoiseamh a bheidh le tabhairt faoin alt seo i leith na tréimhse cuntasaíochta a laghdú ar aon-choibhneas leis an laghdú a dhéanfar amhlaidh ar an gcáin chorparáide is iníochtha ag an gcuideachta i leith na tréimhse cuntasaíochta a mhéid is inchurtha í i leith an ioncaim ón trádáil; agus gurb í an cháin chorparáide is inchurtha i leith an ioncaim ón trádáil an méid a luaitear i mír (b);”.
(2) Más rud é, maidir le haon tréimhse chuntasaíochta de chuid cuideachta atá comhthráthach le tréimhse chuntasaíochta iomchuí nó ar cuid di tréimhse chuntasaíochta iomchuí—
(a) go mbeidh an cháin chorparáide is inchurtha i leith ioncam na cuideachta ó dhíol earraí i gcúrsa trádála don tréimhse chuntasaíochta iomchuí le laghdú faoi alt 41, agus
(b) go lamháiltear faoiseamh laghdaithe faoi alt 182 den Acht Cánach Corparáide, 1976, maidir leis an tréimhse chuntasaíochta de réir fhorálacha mhír (b) den choinníoll a ghabhann le fo-alt (3) den alt sin 182.
ansin—
(i) déanfar an méid d'ioncam na cuideachta a bheidh, ar leith ón mír seo, le cur i gcuntas sa mhíniú ar A nó C in alt 45 (1) maidir leis an tréimhse chuntasaíochta iomchuí a laghdú méid a chinnfear de réir na foirmle
G × | 9 __ 7 | × | H __ J |
i gcás—
arb é G méid an laghdaithe san fhaoiseamh maidir leis an trádáil don tréimhse chuntasaíochta faoi fhorálacha na míre sin (b) den choinníoll sin,
arb é H ioncam na tréimhse cuntasaíochta de réir bhrí alt 28 (8) den Acht Cánach Corparáide, 1976, agus
arb é J an cháin chorparáide iomchuí don tréimhse chuntasaíochta de réir bhrí an ailt sin 182,
agus
(ii) déanfar méid na cánach corparáide (arna laghdú faoi alt 41) a bheidh, ar leith ón mír seo, le cur i gcuntas sa mhíniú ar B nó D in alt 45 (1) maidir leis an tréimhse chuntasaíochta iomchuí a laghdú méid a chinnfear de réir na foirmle
G × | 2 __ 7 |
i gcás an míniú céanna a bheith le G atá leis i mír (i).
Forálacha a bhaineann le faoiseamh i leith caillteanas cánach brabús corparáide áirithe.
48.—(1) Leasaítear leis seo fo-alt (3) d'alt 184 den Acht Cánach Corparáide, 1976—
(a) i mír (b), trí na mínithe seo a leanas a chur in ionad na mínithe ar A agus B:
“arb é A an bhreis a bheidh ag méid na cánach corparáide is inmhuirearaithe, ar leith ó ailt 58 (foras faoisimh ó cháin chorparáide do bhrabúis onnmhairí), agus 182, ón alt seo agus ó alt 41 den Acht Airgeadais, 1980, don tréimhse chuntasaíochta ar mhéid arna ríomh trí ráta is ionann agus an ráta caighdeánach don bhliain mheasúnachta inar chríochnaigh an tréimhse chuntasaíochta a fheidhmiú ar mhéid ioncam na cuideachta don tréimhse chuntasaíochta, agus
arb é B an bhreis a bheidh ag méid na cánach corparáide ab inmhuirearaithe, ar leith ó ailt 58 agus 182, ón alt seo agus ó alt 41 den Acht Airgeadais, 1980, don tréimhse chuntasaíochta dá ndéanfaí méid ioncam na cuideachta don tréimhse chuntasaíochta a laghdú an méid iomchuí ar mhéid arna ríomh trí ráta is ionann agus an ráta caighdeánach don bhliain mheasúnachta inar chríochnaigh an tréimhse chuntasaíochta a fheidhmiú ar mhéid ioncam na cuideachta don tréimhse chuntasaíochta arna laghdú an méid iomchuí:”,
agus
(b) sa choinníoll a ghabhann le mír (b), trí “agus” a scriosadh i mír (ii) agus tríd an méid seo a leanas a chur in ionad mhír (iii) agus na míre díreach ina diaidh:
“(iiA) i gcás a ndéanfar an cháin chorparáide is iníoctha ag cuideachta do thréimhse chuntasaíochta a laghdú de bhua éileamh faoi alt 41 (2) den Acht Airgeadais, 1980, go ndéanfar an méid faoisimh a bheidh le lamháil faoi na forálacha sin roimhe seo den alt seo a laghdú sa choibhneas céanna atá idir an méid a laghdaítear amhlaidh an cháin chorparáide is inchurtha i leith an ioncaim as earraí a dhíol (de réir bhrí an ailt sin 41) don tréimhse chuntasaíochta sin agus an cháin chorparáide iomchuí; agus
(iii) go measfar, chun críocha alt 64, maidir le méid aon laghdú a dhéanfar do thréimhse chuntasaíochta faoi mhír (i) nó (ii) den choinníoll seo, gur laghdú é ar an méid faoisimh a lamháiltear faoi alt 58,
agus chun críocha an choinníll seo—
(I) tá le ‘cáin chorparáide is inchurtha i leith an ioncaim is inchurtha síos don bhreis’ agus le ‘cáin chorparáide is inchurtha i leith an ioncaim ó dhíol earraí a onnmhairíodh’ na bríonna a shanntar dóibh in alt 58, agus
(II) tá le ‘cáin chorparáide iomchuí’ an bhrí a shanntar dó in alt 182.”.
(2) Más rud é, maidir le haon tréimhse chuntasaíochta de chuid cuideachta atá comhthráthach le tréimhse chuntasaíochta iomchuí nó ar cuid di tréimhse chuntasaíochta iomchuí—
(a) go mbeidh an cháin chorparáide is inchurtha i leith ioncam na cuideachta ó dhíol earraí i gcúrsa na trádála don tréimhse chuntasaíochta iomchuí le laghdu faoi alt 41, agus
(b) go lamhálfar faoiseamh laghdaithe faoi alt 184 den Acht Cánach Corparáide, 1976, maidir leis an tréimhse chuntasaíochta de réir fhorálacha mhír (iiA) den choinníoll a ghabhann le fo-alt (3) (b) den alt sin 184,
ansin—
(i) déanfar an méid d'ioncam na cuideachta a bheidh, ar leith ón mír seo, le cur i gcuntas sa mhíniú ar A nó C in alt 45(1) maidir leis an tréimhse chuntasaíochta iomchuí a laghdú méid a chinnfear de réir na foirmle
K × | L __ M | × | N __ P |
i gcás—
arb é K méid an fhaoisimh don tréimhse chuntasaíochta faoin alt sin 184 roimh aon laghdú san fhaoiseamh sin faoi fhorálacha an choinníll a ghabhann le fo-alt (3) (b) den alt sin,
arb é L ioncam na tréimhse cuntasaíochta de réir bhrí alt 28 (8) den Acht Cánach Corparáide, 1976,
arb é M an cháin chorparáide iomchuí de réir bhrí alt 182 den Acht Cánach Corparáide, 1976, i ndáil leis an tréimhse chuntasaíochta,
arb é N an t-ioncam ó dhíol earraí, de réir bhrí alt 41, don tréimhse chuntasaíochta iomchuí, agus
arb é P an t-ioncam iomlán a cuireadh faoi mhuirear cánach corparáide don tréimhse chuntasaíochta,
agus
(ii) déanfar méid na cánach corparáide (arna laghdú faoi alt 41) a bheidh, ar leith ón mír seo, le cur i gcuntas sa mhíniú ar B nó D in alt 45 (1) maidir leis an tréimhse chuntasaíochta iomchuí a laghdú méid a chinnfear de réir na foirmle
Q × | 2 __ 7 |
i gcás arb é Q méid an laghdaithe san fhaoiseamh don tréimhse chuntasaíochta faoi fhorálacha na míre sin (iiA) den choinníoll sin.
Díbhinní agus dáiltí eile de réir ráta chomhláin nó de mhéid comhlán.
49.—(1) I gcás ina ndéanfaidh cuideachta dáileadh iomchuí de réir bhrí alt 45, lena n-áirítear cuid de dháileadh a ndéileáiltear leis faoi alt 45 (2) mar dháileadh iomchuí, maidir le haon cheart nó oibleagáid lena mbaineann alt 178 den Acht Cánach Corparáide, 1976, déanfaidh an chuideachta dáileadh forlíontach ar cóimhéid leis an mbreis atá ag méid an chreidmheasa cánach ag a mbeadh feidhm maidir leis an dáileadh iomchuí dá mba nár achtaíodh alt 45 (3) ar mhéid an chreidmheasa cánach a bhaineann, de réir an ailt sin 45 (3), leis an dáileadh iomchuí.
(2) I gcás gur dáileadh iomchuí de réir bhrí fho-alt (1) nó (2) (a) d'alt 45 dáileadh forlíontach iomlán, nó cuid de dháileadh forlíontach, faoi fho-alt (1) agus gur cuideachta faighteoir an dáilte iomchuí sin, ansin, d'fhonn a chinneadh cé acu agus cá mhéid is dáileadh iomchuí dáileadh a rinne an chuideachta sin, is é a bheidh sa dháileadh forlíontach iomlán nó sa chuid de dháileadh forlíontach (cibé acu é) méid a bheidh le cur i gcuntas faoin míniú ar E san fhoirmle san alt sin i ndáil leis an dáileadh sin a rinne an chuideachta sin.
(3) D'ainneoin fhorálacha alt 88 den Acht Cánach Corparáide, 1976, ní bheidh faighteoir dáilte fhorlíontaigh faoi fho-alt (1) i dteideal creidmheasa cánach ina leith.
(4) I ndáil le haon dáileadh forlíontach de réir bhrí fho-alt (1), bainfidh alt 5 den Acht Cánach Corparáide, 1976, leis an gcuideachta ionas go dtaispeánfaidh an ráiteas a cheanglaítear leis an alt sin, i dteanna na sonraí a cheanglaítear a thabhairt ar leith ón alt seo, méid leithleach an dáilte fhorlíontaigh sin.
Oibríochtaí mianadóireachta agus foirgníochta a eisiamh.
50.—(1) Chun críocha faoisimh faoin gCaibidil seo ní fholóidh ioncam ó dhíol earraí ioncam—
(a) ó aon oibríochtaí mianadóireachta chun aon mhianra sceidealta, cumasc mianrúil nó substaint mhianrúil de réir bhrí alt 2 den Acht Forbairte Minearál, 1940, a fháil, cibé acu trí oibriú faoi thalamh nó ar uachtar na talún, nó
(b) ó aon oibríochtaí foirgníochta de réir bhrí alt 17 den Acht Airgeadais, 1970 (a cuireadh isteach leis an Acht Airgeadais, 1976).
(2) I gcás cuideachta a bheith ag seoladh trádála arb éard í nó ar cuid di monarú earraí agus go seolfaidh sí, i gcúrsa na trádála, aon oibríochtaí mianadóireachta de réir bhrí fho-alt (1) (a) óna bhfaigheann sí aon mhianra sceidealta, cumasc mianrúil nó substaint mhianrúil den chineál dá dtagraítear san fho-alt sin agus i gcás nach ndíolann an chuideachta aon mhianra, cumasc nó substaint den sórt sin i gcúrsa na trádála ach gurb éard iad na hábhair go léir nó cuid de na hábhair a úsáidtear ag monarú na n-earraí sin nó go gcorpraítear oiread ar bith iad sna hearraí i gcúrsa a monaraithe, ansin, maidir le cuid den ioncam a bheadh, ar leith ón bhfo-alt seo, ina ioncam ó dhíol earraí chun críocha alt 41, measfar, chun críocha fho-alt (1), gur ioncam é ó na hoibríochtaí mianadóireachta sin, agus is é a bheidh sa chuid sin, chun críocha an fho-ailt sin, cibé méid is dealraitheach don chigire nó, ar achomharc, do na Coimisinéirí Achomhairc, a bheith cóir réasúnach.
(3) I gcás ina bhfolóidh an méid is infhaighte ó dhíol earraí comaoin as aon oibríochtaí foirgníochta mar a shainítear i bhfo-alt (1) (b) a chur i gcrích i ndáil leis na hearraí sin, ansin, maidir le cuid den ioncam a bheadh, ar leith ón bhfo-alt seo, ina ioncam ó dhíol earraí chun críocha alt 41, measfar, chun críocha fho-alt (1), gur ioncam é ó na hoibríochtaí foirgníochta sin, agus is é a bheidh sa chuid sin, chun críocha an fho-ailt sin, cibé méid is dealraitheach don chigire nó, ar achomharc, do na Coimisinéirí Achomhairc, a bheith cóir réasúnach.
Achomhairc.
51.—Féadfar achomharc a dhéanamh chun na gCoimisinéirí Achomhairc ar aon cheist faoin gCaibidil seo sa tslí chéanna ina bhféadfaí achomharc a dhéanamh in aghaidh measúnachta cánach corparáide agus beidh feidhm agus éifeacht dá réir sin leis na forálacha de na hAchtanna Cánach a bhaineann le hachomhairc.
Caibidil VII
Cáin Ioncaim agus Cáin Chorparáide
Leasú ar alt 40 (feidhm alt 31 (cumainn fhoirgníochta) den Acht Cánach Corparáide, 1976, maidir le blianta measúnachta áirithe) den Acht Airgeadais, 1977.
52.—Leasaítear leis seo alt 40 den Acht Airgeadais, 1977, trí “na sé bliana measúnachta” a chur in ionad “na gceithre bliana measúnachta” agus “na sé bliana sin” a chur in ionad “na gceithre bliana sin” (a cuireadh isteach leis an Acht Airgeadais, 1978) i bhfo-alt (1), agus tá an fo-alt sin (1), arna leasú amhlaidh, leagtha amach sa Tábla a ghabhann leis an alt seo.
AN TÁBLA (1) D'ainneoin an choinníll a ghabhann le halt 31 (1) den Acht Cánach Corparáide, 1976, aon chomhshocraíochtaí a rinne na Coimisinéirí Ioncaim agus aon chumann foirgníochta maidir leis an mbliain mheasúnachta 1975-76, a mhéid a fhorálann siad go n-íocfaí méid in ionannas cánach ioncaim arna ríomh go páirteach de réir an ráta chaighdeánaigh agus go páirteach de réir ráta laghdaithe, féadfar, fara aon mhodhnuithe is gá, iad a bhuanú go ceann na sé bliana measúnachta díreach dá éis sin chun an méid in ionannas cánach ioncaim dá dtagraítear i mír (a) den alt sin 31 (1) a chinneadh i ndáil leis an gcumann foirgníochta sin, agus beidh éifeacht leis an alt sin i ndáil le haon chomhshocraíochtaí a bheidh buanaithe amhlaidh go ceann na sé bliana sin. |
Leasú ar na forálacha a bhaineann le faoiseamh i leith méadú ar stocluachanna.
53.—(1) Leasaítear leis seo alt 31A (a cuireadh isteach leis an Acht Airgeadais, 1976) den Acht Airgeadais, 1975, trí “1980” a chur in ionad “1979”—
(a) i mír (iv) (a cuireadh isteach leis an Acht Airgeadais, 1979) den choinníoll (a cuireadh isteach leis an Acht Airgeadais, 1977) a ghabhann le fo-alt (4) (a),
(b) i bhfo-alt (7) (a cuireadh isteach leis an Acht Airgeadais, 1977), agus.
(c) i bhfo-alt (9) (a cuireadh isteach leis an Acht Airgeadais, 1977) gach áit a bhfuil sé,
agus tá an mhír sin, an fo-alt sin (7) (seachas an coinníoll) agus an fo-alt sin (9) (seachas an coinníoll), arna leasú amhlaidh, leagtha amach sa Tábla a ghabhann leis an bhfo-alt seo.
AN TÁBLA (iv) nach lamhálfar asbhaint faoi fhorálacha an ailt seo le linn ioncam trádála cuideachta a bheith á ríomh d'aon tréimhse chuntasaíochta dar críoch an 6ú lá d'Aibreán, 1980, nó aon lá dá éis. |
(7) I gcás ar mó, i ndáil le tréimhse chuntasaíochta, stocluach oscailte cuideachta ná a stocluach dúnta, déanfar, más ar dháta roimh an 6ú lá d'Aibreán, 1980, do dheireadh na tréimhse cuntasaíochta, méid na breise (dá ngairtear “laghdú ar stocluach” na cuideachta san alt seo) a áireamh, le linn ioncam trádála na cuideachta a bheith á ríomh chun críocha cánach corparáide, mar fháltas trádála de chuid thrádáil na cuideachta don tréimhse chuntasaíochta sin:
(9) Le linn ioncam trádála cuideachta a bheith á ríomh chun críocha cánach corparáide d'aon tréimhse chuntasaíochta dar críoch an 6ú lá d'Aibreán, 1980, nó aon lá dá éis, a mbeidh laghdú ar stocluach, áireofar mar fháltas trádála de chuid thrádáil na cuideachta don tréimhse chuntasaíochta sin an méid (más ann) ar mó A ná comhiomlán B agus C
i gcás—
arb é A méid comhiomlán na laghduithe ar stocluach na cuideachta sna tréimhsí cuntasaíochta go léir dar chríoch an 6ú lá d'Aibreán, 1980, nó aon lá dá éis,
arb é B méid comhiomlán na méaduithe ar stocluach na cuideachta sna tréimhsí cuntasaíochta go léir dar chríoch an 6ú lá d'Aibreán, 1980, nó aon lá dá éis, agus
arb é C comhiomlán na méideanna a áireofar, faoin bhfo-alt seo, mar fháltais trádála de chuid thrádáil na cuideachta do thréimhsí cuntasaíochta roimhe sin:
(2) Leasaítear leis seo alt 12 den Acht Airgeadais, 1976—
(a) trí “nó 1980-81” a chur isteach i ndiaidh “1979-80” i mír (c) (a cuireadh isteach leis an Acht Airgeadais, 1979) d'fho-alt (2),
(b) trí “1980-81” a chur in ionad “1979-80” (a cuireadh isteach leis an Acht Airgeadais, 1979) i bhfo-alt (3), agus
(c) trí “1980” a chur in ionad “1979” gach áit a bhfuil sé i bhfo-alt (5) (a cuireadh isteach leis an Acht Airgeadais, 1978) agus i bhfo-alt (6) (a cuireadh isteach leis an Acht Airgeadais, 1977),
agus tá an mhír sin, an fo-alt sin (3), an fo-alt sin (5) (seachas an coinníoll) agus an fo-alt sin (6) (seachas an coinníoll), arna leasú amhlaidh, leagtha amach sa Tábla a ghabhann leis an bhfo-alt seo.
AN TÁBLA (c) I gcás a mbeidh éifeacht don bhliain 1979-80 nó 1980-81 le hasbhaint a cheadaítear de bhua an ailt seo le linn brabúis trádála duine ó thrádáil a bheith á ríomh do thréimhse chuntasaíochta, is é méid na hasbhainte, d'ainneoin aon fhoráil dá mhalairt, trí cheathrú den méid arbh é, ar leith ón alt seo, méid na hasbhainte don tréimhse chuntasaíochta sin é. |
(3) Aon asbhaint a lamhálfar de bhua an ailt seo le linn brabúis trádála duine do thréimhse chuntasaíochta a bheith á ríomh, ní bheidh éifeacht léi chun aon chríche de chuid na nAchtanna Cánach Ioncaim d'aon bhliain mheasúnachta roimh an mbliain 1974-75 nó tar éis na bliana 1980-81.
(5) Le linn ioncam trádála duine a bheith á ríomh do thréimhse chuntasaíochta ina mbeidh laghdú ar stocluach agus dar críoch dáta sa tréimhse ón 6ú lá d'Aibreán, 1976, go dtí an 5ú lá d'Aibreán, 1980, áireofar méid an laghdaithe sin mar fháltas trádála de chuid na trádála don tréimhse chuntasaíochta sin:
(6) Le linn ioncam trádála duine a bheith á ríomh d'aon tréimhse chuntasaíochta ina mbeidh laghdú ar stocluach agus dar críoch an 6ú lá d'Aibreán, 1980, nó aon lá dá éis, áireofar mar fháltas trádála de chuid na trádála don tréimhse chuntasaíochta sin an méid (más ann) ar mó A ná comhiomlán B agus C
i gcás—
arb é A méid comhiomlán na laghduithe ar stocluach an duine sna tréimhsí cuntasaíochta go léir dar chríoch an 6ú lá d'Aibreán, 1980, nó aon lá dá éis,
arb é B méid comhiomlán na méaduithe ar stocluach an duine sna tréimhsí cuntasaíochta go léir dar chríoch an 6ú lá d'Aibreán, 1980, nó aon lá dá éis, agus
arb é C comhiomlán na méideanna a áireofar mar fháltais trádála de chuid thrádáil an duine do thréimhsí cuntasaíochta roimhe sin dar chríoch an 6ú lá d'Aibreán, 1980, nó aon lá dá éis:
Leasú ar na forálacha a bhaineann le hachomhairc.
54.—(1) Beidh éifeacht le halt 416 (5) den Acht Cánach Ioncaim, 1967, ionann is dá gcuirfí “leis an gCuid seo” in ionad “le fo-ailt (7) agus (8)”.
(2) Beidh éifeacht le halt 421 den Acht Cánach Ioncaim, 1967, agus, maidir le mír (b), measfar go raibh éifeacht léi riamh, ionann is—
(a) dá gcuirfí an coinníoll seo a leanas le fo-alt (2):
“Ar choinníoll go gceadóidh na Coimisinéirí d'aon duine eile a bheidh ag feidhmiú ar son an achomharcóra pléideáil os a gcomhair i gcás ar deimhin leo gur chóir an cead sin a thabhairt.”,
(b) dá gcuirfí na fo-ailt seo a leanas leis:
“(5) Mura gceanglóidh imthosca an cháis a mhalairt—
(a) i gcás ar dóigh leis na Coimisinéirí, ar achomharc i gcoinne mheasúnacht lenar measúnaíodh méid is inchurtha faoi cháin, go ndearnadh an t-achomharcóir a ró-mhuirearú leis an measúnacht féadfaidh siad, nuair a bheidh an t-achomharc á chinneadh acu, gan ach an méid is inchurtha faoi cháin a laghdú,
(b) i gcás ar dóigh leis na Coimisinéirí, ar achomharc den sórt a dúradh, go bhfuil an t-achomharcóir muirearaithe go ceart leis an measúnacht, féadfaidh siad, nuair a bheidh an t-achomharc á chinneadh acu, a ordú go seasfaidh an méid is inchurtha faoi cháin, agus
(c) i gcás ar dóigh leis na Coimisinéirí, ar achomharc den sórt a dúradh, gur chóir méid is mó ná an méid sa mheasúnacht a mhuirearú ar an achomharcóir, féadfaidh siad an bhreis a mhuirearú tríd an méid is inchurtha faoi cháin, agus an méid sin amháin, a mhéadú.
(6) I gcás ina gcinnfidh na Coimisinéirí aon achomharc, tabharfaidh an cigire nó an t-oifigeach eile éifeacht do chinneadh na gCoimisinéirí agus air sin, más é an cinneadh go seasfaidh an mheasúnacht mar atá nó go bhfuil sí le leasú, beidh an fheidhm agus an éifeacht chéanna leis an measúnacht nó leis an measúnacht leasaithe de réir mar a bheidh, is a bheadh léi dá mba mheasúnacht í nár tugadh aon fhógra achomhairc ina leith.”.
Leasú ar na forálacha a bhaineann le cáin ioncaim a mhuirearú faoi na Sceidil.
55.—Cuirfear an t-alt seo a leanas in ionad alt 4 den Acht Cánach Ioncaim, 1967:
“4.—I gcás ina n-achtaíonn aon Acht go muirearófar cáin ioncaim d'aon bhliain de réir aon ráta nó rátaí áirithe, déanfar, faoi réir fhorálacha an Achta seo agus an Achta Cánach Corparáide, 1976, cáin de réir an ráta sin nó na rátaí sin, de réir mar is iomchuí, a mhuirearú don bhliain sin maidir leis an maoin, na brabúis nó na gnóchain go léir a thuairiscítear nó a áirítear faoi seach sna Sceidil atá sna hailt a dtugtar a n-uimhreacha thíos, is é sin le rá—
Sceideal C—Alt 47;
Sceideal D—Alt 52;
Sceideal E—Alt 109; agus
agus de réir na bhforálacha den Acht seo agus den Acht Cánach Corparáide, 1976, is infheidhme faoi seach maidir leis na Sceidil sin.”.
Leasú ar alt 24 (caiteachais fialachta gnó) den Acht Airgeadais, 1973.
56.—Leasaítear leis seo alt 24 den Acht Airgeadais, 1973—
(a) tríd an bhfo-alt seo a leanas a chur isteach i ndiaidh fho-alt (1)—
“(1A) Maidir le haon chaiteachais a tabhaíodh nó a thabhófar an 27ú lá d'Fheabhra, 1980, nó dá éis, ag soláthar fialachta gnó, ní dhéanfar aon suim—
(a) a asbhaint le linn méid na mbrabús nó na ngnóchan is inchurtha faoi cháin faoi Sceideal D a bheith á ríomh, ná
(b) a áireamh le linn aon chostais bhainistí a bheith á ríomh a bhféadfar asbhaint a éileamh ina leith faoi alt 15 nó 33 den Acht Cánach Corparáide, 1976,
is mó ná 50 faoin gcéad den tsuim a dhéanfaí, mura mbeadh an fo-alt seo, a asbhaint amhlaidh nó a áireamh amhlaidh.”,
(b) maidir leis an mbliain 1980-81 agus blianta measúnachta dá éis sin agus maidir le haon tréimhse chuntasaíochta de chuid cuideachta dar críoch an 6ú lá d'Aibreán, 1980, nó aon lá dá éis, tríd an bhfo-alt seo a leanas a chur in ionad fho-alt (3)—
“(3) (a) I gcás sócmhainn a úsáid nó a bheith curtha ar fáil lena húsáid, go hiomlán nó go páirteach, chun fialacht ghnó a sholáthar—
(i) más rud é nach go hiomlán, go heisiatach agus de riachtanas chun críocha trádála a leagadh amach nó a caitheadh nó a leagfar amach nó a chaithfear na caiteachais a tabhaíodh nó a thabhófar maidir leis an bhfialacht ghnó sin a sholáthar, ní cheadófar aon liúntas faoi na forálacha sonraithe maidir le húsáid na sócmhainne nó maidir leis an gcaiteachas a tabhaíodh ag soláthar na sócmhainne a mhéid is chun críocha na fialachta gnó sin a úsáidtear nó a úsáidfear í,
(ii) más rud é gur go hiomlán, go heisiatach agus de riachtanas chun críocha trádála a tabhaíodh nó a thabhófar na caiteachais a tabhaíodh nó a thabhófar maidir leis an bhfialacht ghnó a sholáthar, ní cheadófar aon liúntas faoi na forálacha sonraithe maidir le húsáid na sócmhainne nó maidir leis an gcaiteachas a tabhaíodh ag soláthar na sócmhainne a mhéid is gur chun críocha na fialachta gnó sin a úsáidtear nó a úsáidfear í ach amháin go feadh 50 faoin gcéad den liúntas a cheadófaí ar leith ón bhfomhír seo.
(b) San fho-alt seo ciallaíonn ‘forálacha sonraithe’ alt 241, Caibidil III de Chuid XIV, Caibidlí I agus III de Chuid XV agus Caibidlí II agus V de Chuid XVI den Acht Cánach Ioncaim, 1967, agus alt 22 den Acht Airgeadais, 1971.”,
agus
(c) trí “lena mbaineann fo-ailt (1) agus (1A)” a chur in ionad “lena mbaineann fo-alt (1)” i bhfo-alt (4).
Deimhnithe a úsáid in imeachtaí chun cáin nó pionóis a ghnóthú.
57.—(1) Leasaítear leis seo alt 488 (5) den Acht Cánach Ioncaim, 1967, tríd an bhfomhír seo a leanas a chur isteach i mír (a) i ndiaidh fhomhír (i):
“(ia) faoi fhorálacha alt 429 (4) (a cuireadh isteach le halt 19 den Acht Airgeadais, 1971), nó”.
(2) Leasaítear leis seo alt 500 den Acht Cánach Ioncaim, 1967, tríd an bhfo-alt seo a leanas a chur isteach i ndiaidh fho-alt (3):
“(4) In imeachtaí chun pionós a tabhaíodh faoin alt seo nó faoi alt 501 a ghnóthú—
(i) deimhniú a bheidh sínithe ag oifigeach de chuid na gCoimisinéirí Ioncaim á dheimhniú gur scrúdaigh sé a thaifid iomchuí agus go ndealraíonn sé uathu gur tugadh fógra nó proiceacht sainráite go cuí don chosantóir ar lá sainráite, is fianaise é nó go gcruthófar a mhalairt go bhfuair an duine sin an fógra nó an proiceacht sin sa ghnáth-chúrsa,
(ii) deimhniú a bheidh sínithe ag oifigeach de chuid na gCoimisinéirí Ioncaim á dheimhniú gur scrúdaigh sé a thaifid iomchuí agus go ndealraíonn sé uathu nach ndearna an cosantóir, le linn tréimhse sainráite, fógra nó proiceacht sainráite a chomhlíonadh, is fianaise é nó go gcruthófar a mhalairt nach ndearna an cosantóir, le linn na tréimhse sin, an fógra nó an proiceacht sin a chomhlíonadh,
(iii) deimhniú a bheidh sínithe ag oifigeach de chuid na gCoimisinéirí Ioncaim á dheimhniú gur scrúdaigh sé a thaifid iomchuí agus go ndealraíonn sé uathu gur mhainnigh an cosantóir, le linn tréimhse sainráite, gníomh sainráite a dhéanamh, sonraí sainráite a thabhairt nó cuntas sainráite a sheachadadh de réir aon cheann de na forálacha a shonraítear i gcolún 3 de Sceideal 15, is fianaise é nó go gcruthófar a mhalairt gur mhainnigh an cosantóir amhlaidh,
(iv) deimhniú a dhéanann deimhniú mar a fhoráiltear i bhfomhír (i), (ii) nó (iii) agus a airbheartaíonn a bheith sínithe ag oifigeach de chuid na gCoimisinéirí Ioncaim, féadfar é a thabhairt i bhfianaise gan chruthúnas agus measfar, nó go gcruthófar a mhalairt, gur shínigh an t-oifigeach sin é.”.
Leasú ar alt 265 (liúntais chothromaíochta agus muirir chothromaíochta) den Acht Cánach Ioncaim, 1967.
58.—Leasaítear leis seo alt 265 (4) den Acht Cánach Ioncaim, 1967, trí “iomlán na tréimhse iomchuí:
Ar choinníoll, i gcás ina dtabharfaí, mura mbeadh alt 264 (4) nó an coinníoll a ghabhann le mír 1 (5) den Chéad Sceideal a ghabhann leis an Acht Cánach Corparáide, 1976, liúntas síos-scríofa do dhuine i leith aon tréimhse inmhuirearaithe, go measfar, chun críocha an fho-ailt seo, an chuid den tréimhse iomchuí a áirítear sa tréimhse inmhuirearaithe sin nó ina bonn-tréimhse a bheith ar áireamh i dtréimhse inmhuirearaithe ar tugadh liúntas síos-scríofa do dhuine ina leith.”
a chur in ionad “iomlán na tréimhse iomchuí.”.
Caibidil VIII
Frithimghabháil
Leasú ar alt 516 (pionós mar gheall ar ráiteas bréagach chun liúntas a fháil) den Acht Cánach Ioncaim, 1967.
59.—I ndáil le cionta a dhéanfar tar éis an tAcht seo a rith, cuirfear an t-alt seo a leanas in ionad alt 516 den Acht Cánach Ioncaim, 1967:
“516.—Duine—
(a) a dhéanfaidh go feasach aon ráiteas bréagach nó uiríoll breágach—
(i) in aon tuairisceán nó ráiteas maidir le cáin, nó
(ii) chun aon liúntas, laghdú, lacáiste nó aisíoc cánach a fháil dó féin nó d'aon duine eile,
nó
(b) a chabhróidh agus a neartóidh nó a chuideoidh le duine eile, nó a ghríosóidh nó a aslóidh duine eile, go feasach agus go toiliúil—
(i) chun cuntas, tuairisceán, liosta, dearbhú nó ráiteas a bheidh bréagach nó calaoiseach a dhéanamh nó a sheachadadh maidir le maoin, brabúis nó gnóchain nó maidir le cáin, nó
(ii) chun dliteanas cánach a sheachaint go neamhdhleathach trí gan méid iomlán a ioncaim ó gach bunadh a nochtadh,
beidh sé ciontach i gcion agus dlífear, ar é a chiontú go hachomair, príosúnacht ar feadh téarma nach faide ná sé mhí a chur air.”.
Leasú ar alt 34 (doiciméid agus taifid a iniúchadh) den Acht Airgeadais, 1976.
60.—Leasaítear leis seo alt 34 den Acht Airgeadais, 1976, tríd an bhfo-alt seo a leanas a chur in ionad fho-alt (2):
“(2) (a) Féadfaidh oifigeach údaraithe, gach tráth réasúnach, dul isteach in aon áitreabh nó áit ina seoltar aon trádáil nó ina gcleachtar aon ghairm nó ina ndéantar aon ní i ndáil leis an trádáil nó leis an ngairm agus—
(i) féadfaidh sé a cheangal ar an duine a sheolann an trádáil nó a chleachtann an ghairm, nó ar aon duine san áitreabh nó san áit sin atá fostaithe ag an duine a sheolann an trádáil nó a chleachtann an ghairm, aon leabhair, taifid, cuntais nó doicméid eile a bhaineann leis an trádáil nó leis an ngairm a thabhairt ar aird agus féadfaidh sé aon leabhair, taifid, cuntais nó doiciméid eile den sórt sin a bhaineann leis an trádáil nó leis an ngairm a thabhairt as agus a choimeád go ceann cibé tréimhse is réasúnach lena scrúdú,
(ii) féadfaidh sé aon leabhair, taifid, cuntais nó doiciméid eile den sórt sin a scrúdú agus cóipeanna a dhéanamh de na leabhair, de na taifid, de na cuntais nó de na doiciméid eile sin nó sleachta a thógáil astu,
(iii) féadfaidh sé scrúdú a dhéanamh ar aon mhaoin a bheidh ar liosta in aon chláir chomhardaithe nó cláir stoic nó in aon ráitis eile den sórt sin,
(iv) féadfaidh sé a cheangal ar an duine a sheolann an trádáil nó a chleachtann an ghairm, nó ar aon duine san áitreabh nó san áit sin atá fostaithe ag an duine a sheolann an trádáil nó a chleachtann an ghairm, gach cúnamh réasúnach a thabhairt don oifigeach údaraithe.
(b) Ní fhorléireofar aon ní san fho-alt seo mar ní a cheanglaíonn ar aon duine a chleachtann gairm, nó ar aon duine atá fostaithe ag duine a chleachtann gairm, aon doiciméid a bhaineann le cliant a thabhairt ar aird d'oifigeach údaraithe, seachas cibé doiciméid—
(i) a bhaineann le táillí a íoc leis an duine a chleachtann an ghairm nó le hidirbhearta airgeadais eile de chuid an duine a chleachtann an ghairm, nó
(ii) a bhaineann ar dhóigh eile go hábhartha le dliteanas cánach an duine a chleachtann an ghairm,
agus, go háirithe, ní cheanglófar air aon fhaisnéis nó comhairle ghairmiúil de ghné rúnda a tugadh do chliant a nochtadh.”.
Caibidil IX
Cáin Ghnóchan Caipitiúil
Leasú ar na forálacha a bhaineann le daoine pósta san Acht um Cháin Ghnóchan Caipitiúil, 1975.
61.—Leasaítear leis seo an tAcht um Cháin Ghnóchan Caipitiúil, 1975, maidir leis an mbliain 1980-81 agus blianta measúnachta dá éis sin—
(a) in alt 2, tríd an bhfo-alt seo a leanas a chur in ionad fho-alt (3):
“(3) (a) Déanfar tagairtí san Acht seo do bhean phósta a chónaíonn lena fearchéile a fhorléiriú de réir fho-alt (1) d'alt 192 (a cuireadh isteach leis an Acht Airgeadais, 1980) den Acht Cánach Ioncaim, 1967,
(b) Chun críocha mhír (a), forléireofar an tagairt san fho-alt sin (1) a dúradh do bhanchéile mar thagairt do bhean phósta.”,
(b) in alt 13, tríd an bhfo-alt seo a leanas a chur in ionad fho-alt (4):
“(4) Más rud é, ar leith ó fho-alt (1), gur lú ná £500 an méid ar a mbeidh pearsa aonair inchurtha faoi cháin ghnóchan caipitiúil ina leith faoi alt 5 (1) do bhliain mheasúnachta (dá ngairtear “an méid céadluaite” ina dhiaidh seo san fho-alt seo), agus go bhfuil céile na pearsan aonair (ar bean phósta í a chónaíonn lena fearchéile, nó arb é an fearchéile sin é, aon tráth le linn na bliana measúnachta sin), ar leith ó fho-alt (1), inchurtha faoi cháin ghnóchan caipitiúil ar aon mhéid don bhliain sin, beidh éifeacht le halt 16 (1) i ndáil leis an gcéile ionann is dá ndéanfaí an tsuim £500 a luaitear ann a mhéadú méid is ionann agus an difríocht idir an méid céadluaite agus £500.”,
(c) in alt 25 (9A) (a cuireadh isteach leis an Acht Airgeadais, 1979), tríd an gcoinníoll seo a leanas a chur in ionad an choinníll a ghabhann le mír (b):
“Ar choinníoll nach bhféadfaidh níos mó ná teach cónaí (nó cuid de theach cónaí) amháin cáiliú le haghaidh faoisimh mar gur áit chónaí gaoil chleithiúnaigh de chuid an éilitheora é aon tráth áirithe.”, agus
(d) i mír 10 de Sceideal 4, tríd an bhfomhír seo a leanas a chur in ionad fhomhír (2):
“(2) Beidh feidhm ag alt 196 (forálacha speisialta maidir le cáin ar ioncam banchéile) (a cuireadh isteach leis an Acht Airgeadais, 1980) den Acht Cánach Ioncaim, 1967, fara aon mhodhnuithe is gá, i ndáil le cáin ghnóchan caipitiúil mar atá feidhm aige i ndáil le cáin ioncaim.”.
Tagairtí do sterling san Acht um Cháin Ghnóchan Caipitiúil, 1975, a scriosadh.
62.—Leasaítear leis seo an tAcht um Cháin Ghnóchan Caipitiúil, 1975, maidir leis an mbliain 1980-81 agus blianta measúnachta dá éis sin—
(a) in alt 7 (1), trí “agus sterling” a scriosadh i mír (b), agus
(b) in alt 46, trí “ná i sterling” i bhfo-alt (6) a scriosadh,
agus tá an mhír sin (b) agus an fo-alt sin (6), arna leasú amhlaidh, leagtha amach sa Tábla a ghabhann leis an alt seo.
AN TÁBLA (b) aon airgead reatha, seachas airgead reatha na hÉireann, agus (6) Ní bhainfidh an t-alt seo le fiach a bheidh dlite de bhanc i gcás nach in airgead reatha na hÉireann don fhiach sin agus arb ionannas dó suim chun creidmheasa duine i gcuntas sa bhanc murab ionannas é d'airgead reatha a fuair an sealbhóir le haghaidh caiteachais phearsanta lasmuigh den Stát aige féin nó ag a theaghlach nó ag a chleithiúnaithe (lena n-áirítear caiteachas ag cothabháil aon áite cónaí lasmuigh den Stát). |
CUID II
Custaim agus Mál
Léiriú (Cuid II).
63.—Sa Chuid seo ciallaíonn “Ordú 1975” an tOrdú d'Fhorchur Dleachtanna (Uimh. 221) (Dleachtanna Máil), 1975 (I.R. Uimh. 307 de 1975).
Beoir.
64.—(1) Déanfar an dleacht máil ar bheoir a fhorchuirtear le mír 7 (1) d'Ordú 1975 a mhuirearú, a thobhach agus a íoc, amhail ar an agus ón 28ú lá d'Fheabhra, 1980, de réir £90.121, i gcás na beorach go léir arna grúdú sa Stát, ar gach 36 ghalún foirte de shaindlús 1,055 chéim, agus, i gcás na beorach go léir arna hallmhairiú, ar gach 36 ghalún beorach a raibh saindlús 1,055 chéim ina foirt roimh ghiosáil, in ionad an ráta a luaitear in alt 39 (1) den Acht Airgeadais, 1979.
(2) Faoi réir mhír 4 den Ordú d'Fhorchur Dleachtanna (Uimh. 246) (Beoir), 1980 (I.R. Uimh. 49 de 1980), déanfar an aistarraingt ar bheoir dá bhforáiltear i mír 7 (3) d'Ordú 1975, a ríomh, maidir le beoir a suífear chun sástacht na gCoimisinéirí Ioncaim gur íocadh dleacht uirthi de réir an ráta a luaitear i bhfo-alt (1) den alt seo, de réir shaindlús bunaidh na beorach, de réir £90.121 ar gach 36 ghalún beorach ar 1,055 chéim a saindlús bunaidh in ionad an ráta a luaitear in alt 39 (2) den Acht Airgeadais, 1979.
Biotáille.
65.—(1) Déanfar an dleacht máil ar bhiotáille a fhorchuirtear le mír 4 (2) d'Ordú 1975 a mhuirearú, a thobhach agus a íoc, amhail ar an agus ón 28ú lá d'Fheabhra, 1980, de réir na rátaí leithleacha a shonraítear sa Dara Sceideal a ghabhann leis an Acht seo in ionad na rátaí leithleacha a shonraítear sa dara colún den Chéad Sceideal a ghabhann leis an Ordú d'Fhorchur Dleachtanna (Uimh. 244) (Dleachtanna Máil ar Bhiotáille, Beoir agus Olaí Hidreacarbóin), 1979 (I.R. Uimh. 415 de 1979).
(2) Ní oibreoidh aon ní san alt seo chun faoiseamh a thabhairt ón dleacht máil bhreise i leith biotáille neamhaibí a fhorchuirtear le mír 4 (2) d'Ordú 1975 agus a mhuirearaítear, a thoibhítear agus a íoctar de réir na rátaí leithleacha a shonraítear sa tríú colún den Chéad Sceideal a ghabhann leis an Ordú d'Fhorchur Dleachtanna (Uimh. 244) (Dleachtanna Máil ar Bhiotáille, Beoir agus Olaí Hidreacarbóin), 1979, ná chun dochar ná difear a dhéanamh don chéanna.
(3) Leasaítear leis seo mír 4 (3) d'Ordú 1975, amhail ar an agus ón 28ú lá d'Fheabhra, 1980, trí na clásail seo a leanas a chur in ionad chlásail (b) agus (c) di:
“(b) I gcás biotáille lena mbaineann an fhomhír seo a sheachadadh ó bhannastóras, féadfaidh na Coimisinéirí Ioncaim, faoi réir cibé coinníollacha a chomhlíonadh is cuí leo a fhorchur chun a áirithiú go n-íocfar an dleacht, a cheadú íoc na ndleachtanna sin a chur siar go dtí lá—
(i) nach déanaí, i gcás gur ar lá i mí na Nollag aon bhliain suas go dtí an 20ú lá den mhí sin agus an lá sin a áireamh a dhéantar an bhiotáille a sheachadadh amhlaidh, ná an lá deiridh den mhí sin an bhliain chéanna, nó
(ii) nach déanaí, i gcás ar bith eile, ná an lá deiridh den mhí i ndiaidh na míosa ina seachadtar an bhiotáille amhlaidh.
(c) I gcás biotáille lena mbaineann an fhomhír seo a sheachadadh ó bhannastóras an 21ú lá nó tar éis an 21ú lá i mí na Nollag aon bhliain, ní lamhálfar i leith na biotáille aon iarchur ar íoc na dleachta mar a fhoráiltear san fhomhír seo.”
(4) Sa Dara Sceideal a ghabhann leis an Acht seo ciallaíonn “alcól” alcól eitileach íon.
Tairgí Tobac.
66.—(1) San alt seo agus sa Tríú Sceideal a ghabhann leis an Acht seo—
ciallaíonn “Acht 1977” an tAcht Airgeadais (Dleacht Máil ar Tháirgí Tobac), 1977;
tá le “toitíní”, “todóga”, “cavendish nó negrohead”, “tobac cruafháiscthe”, “tobac píopa eile”, “tobac chun a chaite ina dheatach”, “tobac chun a choganta” agus “táirgí tobac” an bhrí chéanna atá leo in Acht 1977 arna leasú le hOrdú 1979;
ciallaíonn “Ordú 1979” an tOrdú d'Fhorchur Dleachtanna (Uimh. 243) (Dleacht Máil ar Tháirgí Tobac), 1979 (I.R. Uimh. 296 de 1979).
(2) Déanfar an dleacht máil ar tháirgí tobac a fhorchuirtear le halt 2 d'Acht 1977 a mhuirearú, a thobhach agus a íoc, amhail ar an agus ón 28ú lá d'Fheabhra, 1980, de réir na rátaí leithleacha a shonraítear sa Tríú Sceideal a ghabhann leis an Acht seo in ionad na rátaí leithleacha a shonraítear sa Cheathrú Sceideal a ghabhann leis an Acht Airgeadais, 1979 agus in Ordú 1979.
Fíon agus fíon déanta.
67.—(1) Déanfar an dleacht máil ar fhíon a fhorchuirtear le mír 5 (2) d'Ordú 1975 a mhuirearú, a thobhach agus a íoc, amhail ar an agus ón 28ú lá d'Fheabhra, 1980, de réir na rátaí leithleacha a shonraítear i gCuid I den Cheathrú Sceideal a ghabhann leis an Acht seo in ionad na rátaí leithleacha a shonraítear sa Chéad Sceideal a ghabhann leis an Ordú d'Fhorchur Dleachtanna (Uimh. 245) (Dleachtanna Máil ar Fhíon agus ar Fhíon Déanta), 1979 (I.R. Uimh. 416 de 1979).
(2) Déanfar an dleacht máil ar fhíon déanta a fhorchuirtear le mír 6 (2) d'Ordú 1975 a mhuirearú, a thobhach agus a íoc, amhail ar an agus ón 28ú lá d'Fheabhra, 1980, de réir na rátaí leithleacha a shonraítear i gCuid II den Cheathrú Sceideal a ghabhann leis an Acht seo in ionad na rátaí leithleacha a shonraítear sa Dara Sceideal a ghabhann leis an Ordú d'Fhorchur Dleachtanna (Uimh. 245) (Dleachtanna Máil ar Fhíon agus ar Fhíon Déanta), 1979.
(3) Sa Cheathrú Sceideal a ghabhann leis an Acht seo—
ciallaíonn “an neart alcólach iarbhír de réir toirte” an líon toirteanna d'alcól íon atá, ag teocht 20°C, i 100 toirt den táirge ag an teocht sin;
ciallaíonn “% toirte” an neart alcólach de réir toirte.
Leann úll agus leann piorraí.
68.—(1) Déanfar an dleacht máil ar leann úll agus ar leann piorraí a fhorchuirtear le mír 8 (2) d'Ordú 1975 a mhuirearú, a thobhach agus a íoc, amhail ar an agus ón 28ú lá d'Fheabhra, 1980, de réir na rátaí leithleacha a shonraítear sa Chúigiú Sceideal a ghabhann leis an Acht seo in ionad na rátaí a shonraítear sa Séú Sceideal a ghabhann leis an Acht Airgeadais, 1979.
(2) Sa Chúigiú Sceideal a ghabhann leis an Acht seo—
ciallaíonn “an neart alcólach iarbhír de réir toirte” an líon toirteanna d'alcól íon atá, ag teocht 20°C, i 100 toirt den táirge ag an teocht sin;
ciallaíonn “% toirte” an neart alcólach de réir toirte.
Uiscí boird.
69.—(1) Déanfar an dleacht máil ar uiscí boird a fhorchuirtear le mír 9 (2) d'Ordú 1975 a mhuirearú, a thobhach agus a íoc, amhail ar an agus ón 28ú lá d'Fheabhra, 1980, de réir £0.372 an galún in ionad an ráta a shonraítear sa mhír sin 9 (2).
(2) Ní lamhálfar an lacáiste sa dleacht máil dá bhforáiltear le halt 15 den Acht Airgeadais, 1960, d'aon mhonaróir uiscí boird i leith uiscí boird arna monarú aige an 1ú lá de Mhárta, 1980, nó dá éis.
(3) (a) Faoi réir na míreanna ina dhiaidh seo den fho-alt seo, lamhálfar, an 1ú lá de Mhárta, 1980, agus dá éis, do gach monaróir uiscí boird a íocfaidh an dleacht máil orthu a fhorchuirtear le mír 9 (2) d'Ordú 1975 lacáiste sa dleacht mar a leanas i ndáil le gach áitreabh ina monaraíonn sé na huiscí boird:
An Ráta Lacáiste | |
Más í cainníocht a mhonaraigh sé san áitreabh agus ar ar íoc sé an dleacht aon bhliain dar tosach an 1ú lá de Mhárta, cainníocht nach mó ná 20,000 galún ... | £0.124 an galún ar gach galún de. |
is mó ná 20,000 galún agus is lú ná 100,000 galún ... | £0.124 an galún ar gach galún den chéad 20,000 galún agus £0.062 an galún ar gach galún eile. |
is 100,000 galún nó níos mó ... ... ... ... | £0.124 an galún ar gach galún den chéad 20,000 galún agus £0.062 an galún ar gach galún den chéad 80,000 galún ina dhiaidh sin. |
(b) I gcás ina mbeadh, ar leith ón mír seo, lacáiste faoi mhír (a) den fho-alt seo le lamháil do mhonaróir i leith dhá áitreabh nó níos mó sa chontae-bhuirg nó sa bhuirg eile, sa cheantar uirbeach nó sa bhaile céanna, ní lamhálfar an lacáiste ach i leith ceann amháin de na háitribh.
(c) I gcás beirt daoine nó níos mó do mhonarú, duine i ndiaidh an duine eile, uiscí boird in aon áitreabh aon bhliain dar tosach an 1ú lá de Mhárta, ansin, maidir le gach duine de na daoine sin ach amháin an chéad duine—
(i) i gcás méid an lacáiste ab inlamháilte faoi mhír (a) den fho-alt seo ar chainníocht chomhiomlán na n-uiscí boird a monaraíodh san áitreabh an bhliain sin aige féin agus a réamhtheachtaí nó a réamhtheachtaithe sa ghnó an bhliain sin, á chur i gcás gur aon duine amháin a mhonaraigh na huiscí boird sin, a bheith níos mó ná méid comhiomlán an lacáiste ab inlamháilte don réamhtheachtaí nó do na réamhtheachtaithe sin i leith uiscí boird a monaraíodh san áitreabh an bhliain sin, ní lamhálfar dó, mar lacáiste faoi mhír (a) den fho-alt seo i leith uiscí boird a mhonaraigh sé san áitreabh an bhliain sin, suim is mó ná an bhreis, agus
(ii) in aon chás eile ní lamhálfar aon lacáiste den sórt sin dó.
(d) (i) I mír (b) den fho-alt seo ciallaíonn “baile” baile ar a bhfuil coimisinéirí faoin Towns Improvement (Ireland) Act, 1854, nó aon áit áta ainmnithe mar bhaile sa daonáireamh arb é an daonáireamh den sórt sin is deireannaí a foilsíodh é.
(ii) Má éiríonn ceist ar bith i dtaobh cad é an daonáireamh iomchuí aon tráth áirithe chun críocha na míre seo, féadfaidh an tAire Airgeadais é a dheimhniú dá réir sin, agus is deimhniú críochnaitheach an deimhniú.
(e) I gcás nach mbeadh feidhm ag mír (c) den fho-alt seo, ar leith ón mír seo, díreach toisc tréimhse a bheith idir tréimhsí monaraithe uiscí boird, beidh feidhm ag an mír sin.
Hidreacarbóin.
70.—(1) San alt seo—
ciallaíonn “Acht 1976” an tAcht Airgeadais, 1976;
ciallaíonn “Ordú 1978” an tOrdú d'Fhorchur Dleachtanna (Uimh. 234) (Dleachtanna Máil ar Olaí Hidreacarbóin agus ar Bheoir), 1978 (I.R. Uimh. 2 de 1978).
(2) Déanfar an dleacht máil ar ola éadrom hidreacarbóin mhianrach a fhorchuirtear le mír 11 (1) d'Ordú 1975 a mhuirearú, a thobhach agus a íoc, amhail ar an agus ón 28ú lá d'Fheabhra, 1980, de réir £13.54 an heictilítear in ionad an ráta a shonraítear i mír 3 d'Ordú 1978.
(3) Déanfar an dleacht máil ar ola hidreacarbóin a fhorchuirtear le mír 12 (1) d'Ordú 1975 a mhuirearú, a thobhach agus a íoc, amhail ar an agus ón 28ú lá d'Fheabhra, 1980, de réir £7.89 an heictilítear in ionad an ráta a shonraítear i mír 5 d'Ordú 1978.
(4) D'ainneoin chlásal (b) nó (c) de mhír 11 (5) d'Ordú 1975, déanfar an dleacht máil a fhorchuirtear leis an mír sin 11 (1) a mhuirearú, a thobhach agus a íoc de réir £1.53 an heictilítear, amhail ar an agus ón 28ú lá d'Fheabhra, 1980, ar ola éadrom hidreacarbóin mhianrach lena mbaineann an clásal sin (b) nó (c), in ionad an ráta a shonraítear in alt 40 (2) (a) d'Acht 1976, arna leasú le mír 4 d'Ordú 1978.
(5) D'ainneoin fhomhír (6) de mhír 12 d'Ordú 1975, déanfar an dleacht máil a fhorchuirtear le fomhír (1) den mhír sin 12 a mhuirearú, a thobhach agus a íoc de réir £1.53 an heictilítear, amhail ar an agus ón 28ú lá d'Fheabhra, 1980, ar ola hidreacarbóin lena mbaineann an fhomhír sin (6), in ionad an ráta a shonraítear in alt 40 (2) (b) d'Acht 1976 arna leasú le mír 4 d'Ordú 1978.
(6) Déanfar mír 11 (7) d'Ordú 1975, arna leasú le halt 40 (3) d'Acht 1976 agus le mír 4 d'Ordú 1978, a leasú, amhail ar an agus ón 28ú lá d'Fheabhra, 1980, trí “£1.53” a chur in ionad “£0.44”.
(7) Aon údarú a eisíodh roimh an 28ú lá d'Fheabhra, 1980, faoi fhorálacha mhír 11 (7) d'Ordú 1975, i ndáil le hearraí ar ar inmhuirearaithe an dleacht a forchuireadh le mír 11 (1) d'Ordú 1975 a allmhairiú nó a sheachadadh ó áitreabh scagaire ola hidreacarbóin nó ó bhannastóras, ar dhleacht máil de réir £0.44 an heictilítear is iníoctha faoi alt 40 (4) d'Acht 1976, arna leasú le mír 4 d'Ordú 1978, a íoc, measfar, a mhéid a bhaineann sé le hearraí arna n-allmhairiú nó arna seachadadh ar an dáta sin nó dá éis, go n-údaraíonn sé earraí den sórt sin a allmhairiú nó a sheachadadh ar dhleacht máil de réir £1.53 an heictilítear a íoc in ionad an dleacht máil réamhráite sin a íoc.
(8) Is de réir an ráta dleachta a íocadh lúide £1.53 an heictilítear in ionad an ráta a shonraítear in alt 40 (5) d'Acht 1976, arna leasú le mír 4 d'Ordú 1978, a bheidh na haisíocaíochtaí dleachta máil dá bhforáiltear i míreanna 11 (10) agus 12 (10) d'Ordú 1975, i gcás an dleacht a bheith inmhuirearaithe agus arna híoc tar éis an 27ú lá d'Fheabhra, 1980.
(9) Déanfar mír 12 (1) d'Ordú 1975, arna leasú le halt 40 (7) d'Acht 1976 agus le mír 5 d'Ordú 1978, a leasú amhail ar an agus ón 28ú lá d'Fheabhra, 1980, tríd an gcoinníoll seo a leanas a chur in ionad an choinníll a ghabhann léi:
“Ar choinníoll, áfach, go ndéanfar an dleacht máil sin a mhuirearú, a thobhach agus a íoc de réir £1.53 an heictilítear ar ola throm hidreacarbóin mhianrach de réir bhrí alt 7 (6) den Acht Airgid, 1933, arna cur amach nó arna hallmhairiú amhlaidh an 28ú lá d'Fheabhra, 1980, nó dá éis, in ionad an ráta is inmhuirearaithe faoin bhfomhír seo.”.
(10) Is é méid aon lacáiste a lamhálfar faoi mhír 12 (3) d'Ordú 1975, maidir le haon ola hidreacarbóin arna hallmhairiú nó arna seachadadh an 28ú lá d'Fheabhra, 1980, nó dá éis, méid na dleachta máil is inmhuirearaithe lúide méid arna ríomh de réir £1.53 an heictilítear in ionad an ráta a shonraítear in alt 40 (8) d'Acht 1976 arna leasú le mír 4 d'Ordú 1978.
(11) Is é méid aon aisíoca a lamhálfar faoi mhír 4 den Ordú d'Fhorchur Dleachtanna (Uimh. 232) (Olaí Hidreacarbóin), 1977 (I.R. Uimh. 279 de 1977), maidir le haon ola hidreacarbóin arna hallmhairiú nó arna seachadadh ó áitreabh scagaire ola hidreacarbóin nó ó bhannastóras an 28ú lá d'Fheabhra, 1980, nó dá éis, méid na dleachta máil a íocadh lúide méid arna ríomh de réir £0.44 an heictilítear.
(12) Déanfar míreanna 11 (1) agus 12 (1) d'Ordú 1975 agus alt 41 (1) d'Acht 1976 a leasú trí “a tháirgtear nó a mhonaraítear sa Stát” a chur in ionad “a dhéantar sa Stát” mar a bhfuil an abairt sin sna míreanna sin agus san alt sin, agus sna míreanna sin agus san alt sin forléireofar “monaróir” mar fhocal a fholaíonn táirgeoir.
(13) Amhail ar an agus ón 28ú lá d'Fheabhra, 1980, is é ráta aon aisíoca a lamhálfar faoi mhír 12 (11) d'Ordú 1975, arna leasú le mír 6 d'Ordú 1978, maidir le hola hidreacarbóin ar a bhfuil an t-aisíoc sin inlamháilte agus ar ar íocadh an dleacht máil a luaitear i bhfo-alt (3) den alt seo de réir £7.89 an heictilítear, £6.10 an heictilítear in ionad an ráta ab inlamháilte díreach roimh an 28ú lá d'Fheabhra, 1980.
(14) Déanfar an dleacht máil ar hidreacarbóin ghásacha i bhfoirm leachtach a fhorchuirtear le halt 41 (1) d'Acht 1976 a mhuirearú, a thobhach agus a íoc, amhail ar an agus ón 28ú lá d'Fheabhra, 1980, de réir £0.30 an galún in ionad an ráta a shonraítear i bhfo-alt (b) den alt sin 41 (1).
(15) Leasófar alt 42 (2) d'Acht 1976, amhail ar an agus ón 28ú lá d'Fheabhra, 1980, trí “£0.07” a chur in ionad “£0.02”.
Mótarfheithiclí.
71.—Déanfar an dleacht máil a fhorchuirtear le mír 4 (1) den Ordú d'Fhorchur Dleachtanna (Uimh. 236) (Dleachtanna Máil ar Mhótarfheithiclí, Teilifíseáin agus Ceirníní Gramafóin), 1979 (I.R. Uimh. 57 de 1979), ar mhótarfheithiclí earnáil A, de réir bhrí mhír 3 (a) den Ordú sin, a mhuirearú, a thobhach agus a íoc, amhail ar an agus ón 28ú lá d'Fheabhra, 1980, de réir ráta is ionann agus 40 faoin gcéad den luach inmhuirearaithe, in ionad an ráta a shonraítear i bhfomhír 4 (3) (a) den Ordú sin.
Teilifíseáin.
72.—Déanfar an dleacht máil ar theilfíseáin a fhorchuirtear le mír 5 (1) den Ordú d'Fhorchur Dleachtanna (Uimh. 236) (Dleachtanna Máil ar Mhótarfheithiclí, Teilifíseáin agus Ceirníní Gramafóin), 1979 (I.R. Uimh. 57 de 1979), a mhuirearú, a thobhach agus a íoc, amhail ar an agus ón 28ú lá d'Fheabhra, 1980, de réir na rátaí leithleacha a shonraítear sa Séú Sceideal a ghabhann leis an Acht seo in ionad na rátaí leithleacha a shonraítear sa Tábla i mír 5 (2) den Ordú sin.
Ceirníní gramafóin.
73.—Déanfar an dleacht máil ar cheirníní gramafóin a fhorchuirtear le mír 5 (1) den Ordú d'Fhorchur Dleachtanna (Uimh. 236) (Dleachtanna Máil ar Mhótarfheithiclí, Teilifíseáin agus Ceirníní Gramafóin), 1979 (I.R. Uimh. 57 de 1979), a mhuirearú, a thobhach agus a íoc, amhail ar an agus ón 28ú lá d'Fheabhra, 1980, de réir ráta is ionann agus 40 faoin gcéad den luach inmhuirearaithe in ionad an ráta a shonraítear i mír 5 (2) (b) den Ordú sin.
Ceadúnais mheaisín cearrbhachais.
74.—(1) In ionad na dleachta máil a fhorchuirtear le halt 43 (6) den Acht Airgeadais, 1975, déanfar, amhail ar an agus ón 28ú lá d'Fheabhra, 1980, ar cheadúnas meaisín cearrbhachais a dheonú, dleacht máil a mhuirearú, a thobhach agus a íoc de réir cibé ráta díobh seo a leanas is iomchuí ag féachaint don tréimhse a mbeidh an ceadúnas le fanacht i bhfeidhm ar a feadh, is é sin le rá, i gcás an tréimhse a mbeidh an ceadúnas le fanacht i bhfeidhm ar a feadh—
(a) gan a bheith níos faide ná trí mhí, £25 ar gach meaisín cearrbhachais lena mbaineann an ceadúnas,
(b) a bheith níos faide ná trí mhí ach gan a bheith níos faide ná sé mhí, £50 ar gach meaisín cearrbhachais lena mbaineann an ceadúnas,
(c) a bheith níos faide ná sé mhí ach gan a bheith níos faide ná naoi mí, £75 ar gach meaisín cearrbhachais lena mbaineann an ceadúnas,
(d) a bheith níos faide ná naoi mí, £100 ar gach meaisín cearrbhachais lena mbaineann an ceadúnas.
(2) Leasófar alt 43 den Acht Airgeadais, 1975, sin a dúradh, trí na míreanna seo a leanas a chur isteach i ndiaidh mhír (a) d'fho-alt (7):
“(aa) Féadfaidh ceadúnas meaisín cearrbhachais arna dheonú an 28ú lá d'Fheabhra, 1980, nó dá éis, é a bheith sainráite ann, de bhun iarraidh san iarratas ar an gceadúnas sin, nach mbainfidh sé ach le Sathairn, Domhnaigh agus laethanta saoire sa tréimhse a bheidh sonraithe sa cheadúnas agus a mbeidh sé le fanacht i bhfeidhm ar a feadh agus, i gcás ina mbeidh sin sainráite i gceadúnas—
(i) déanfar, amhail ar an agus ón 28ú lá d'Fheabhra, 1980, an dleacht máil a fhorchuirtear le fo-alt (6) den alt seo a mhuirearú, a thobhach agus a íoc ar an gceadúnas a dheonú de réir cibé ceann de na rátaí seo a leanas is iomchuí ag féachaint don tréimhse a mbeidh an ceadúnas le fanacht i bhfeidhm ar a feadh, is é sin le rá, i gcás an tréimhse a mbeidh an ceadúnas le fanacht i bhfeidhm ar a feadh—
(A) gan a bheith níos faide ná trí mhí, £16.50 ar gach meaisín cearrbhachais lena mbaineann an ceadúnas,
(B) a bheith níos faide ná trí mhí ach gan a bheith níos faide ná sé mhí, £33 ar gach meaisín cearrbhachais lena mbaineann an ceadúnas,
(C) a bheith níos faide ná sé mhí ach gan a bheith níos faide ná naoi mí, £49.50 ar gach meaisín cearrbhachais lena mbaineann an ceadúnas,
(D) a bheith níos faide ná naoi mí, £66 ar gach meaisín cearrbhachais lena mbaineann an ceadúnas,
(ii) measfar, chun críocha fho-ailt (3) agus (10) (b) den alt seo, nach mbeidh an ceadúnas i bhfeidhm laethanta sa tréimhse réamhráite seachas Sathairn, Domhnaigh agus laethanta saoire.
(aaa) Ní bheidh feidhm ná éifeacht le mír (a) den fho-alt seo i ndáil le ceadúnais mheaisín cearrbhachais arna ndeonú an 28ú lá d'Fheabhra, 1980, nó dá éis.”.
Lastóirí meicniúla.
75.—(1) San alt seo—
ciallaíonn “lastóir meicniúil” aon earra meicniúil, ceimiceach nó leictreach, nó aon earra dá shamhail, atá iniompair agus atá iomlán nó beagnach iomlán ann féin agus atá ceaptha chun modh adhainte a chur ar fáil le drithle nó le lasair nó ar dhóigh eile;
ciallaíonn “monaróir ceadúnaithe” monaróir is sealbhóir ar cheadúnas a bhfuil feidhm aige de thuras na huaire faoi fho-alt (5) (a) den alt seo;
ciallaíonn “monarú” lastóirí meicniúla a dhéanamh nó a chóimeáil sa Stát agus forléireofar “monaróir” dá réir sin.
(2) (a) Déanfar, amhail ar an agus ón 28ú lá d'Fheabhra, 1980, dleacht máil a mhuirearú, a thobhach agus a íoc ar lastóirí meicniúla a mhonaraítear sa Stát agus a chuirtear amach ó áitreabh monaróra agus ar lastóirí meicniúla a allmhairítear isteach sa Stát, de réir £0.20 ar gach lastóir.
(b) Ní dhéanfar an dleacht máil a fhorchuirtear le mír (a) den fho-alt seo a mhuirearú, a thobhach ná a íoc ar aon lastóir meicniúil a suífear chun sástacht na gCoimisinéirí Ioncaim gur d'aontoisc a rinneadh é chun gás a adhaint chun úsáide tís.
(3) Féadfaidh na Coimisinéirí Ioncaim, faoi réir cibé coinníollacha a chomhlíonadh is cuí leo a fhorchur lena áirithiú go n-íocfar an dleacht, a cheadú íoc na dleachta a fhorchuirtear leis an alt seo a chur siar go dtí lá nach déanaí ná an cúigiú lá déag den mhí i ndiaidh na míosa ina muirearaítear an dleacht sin.
(4) Féadfaidh na Coimisinéirí Ioncaim, faoi réir cibé coinníollacha a chomhlíonadh is cuí leo a fhorchur—
(a) an dleacht a fhorchuirtear leis an alt seo ar lastóirí meicniúla a aisíoc nó a loghadh i gcás ina suífear chun a sástachta—
(i) gur milleadh iad nó gur fágadh iad sa riocht nárbh fhéidir iad a úsáid mar gheall ar thionóisc dhosheachanta a tharla sular aistríodh iad as áitreabh monaróra cheadúnaithe, nó
(ii) go bhfuarthas ar ais iad, sular úsáideadh iad, san áit ar monaraíodh iad, mar go raibh siad lochtach, nó go bhfuarthas ar ais iad, tar éis iad a úsáid, san áit ar monaraíodh iad lena ndeisiú, agus go ndéanfar dá éis sin, i gceachtar cás, iad a athsheachadadh, a onnmhairiú nó a mhilleadh faoi chomhshocraíochtaí a cheadóidh siad,
(b) a údarú go ndéanfar lastóirí meicniúla a aistriú as áitreabh monaróra cheadúnaithe gan dleacht máil a íoc lena n-onnmhairiú nó lena loingsiú mar stórais nó lena stórasú lena n-onnmhairiú nó lena loingsiú mar stórais.
(5) (a) Ní mhonaróidh duine lastóirí meicniúla mura duine é a shealbhaíonn ceadúnas a eisíodh faoin bhfo-alt seo agus go mbeidh an t-áitreabh lena mbaineann an ceadúnas taifeadta aige faoi mhír (b) den fho-alt seo.
(b) Déanfaidh monaróir ceadúnaithe gach áitreabh atá beartaithe aige a úsáid ag seoladh a ghnó mar mhonaróir a thaifeadadh go cuí leis an oifigeach cuí Custam agus Máil de réir fhorálacha rialacháin faoi fho-alt (6) den alt seo.
(c) Féadfaidh oifigeach Custam agus Máil, gach tráth réasúnach, dul isteach in áitreabh a gcreidfidh an t-oifig each le réasún go bhfuil lastóirí meicniúla á monarú ann agus féadfaidh sé, san áitreabh sin, cibé cuardach agus imscrúdú a dhéanamh agus cibé samplaí a thógáil de lastóirí meicniúla agus de lastóirí meicniúla páirt-mhonaraithe is cuí leis an oifigeach, agus féadfaidh sé leabhair nó doiciméid eile a gheofar ann agus a gcreidfidh an t-oifigeach le réasún go mbaineann siad le monarú lastóirí meicniúla a iniúchadh agus cóipeanna a dhéanamh díobh nó sleachta a thógáil astu.
(d) Aon duine a chomhracfaidh, a bhacfaidh nó a choiscfidh oifigeach Custam agus Máil agus é ag feidhmiú aon chumhachta a thugtar dó leis an bhfo-alt seo, beidh sé ciontach i gcion agus dlífear ar é a chiontú pionós máil £500 a chur air.
(6) (a) Féadfaidh na Coimisinéirí Ioncaim rialacháin a dhéanamh chun lánéifeacht a thabhairt d'fhorálacha an ailt seo.
(b) Féadfar, go sonrach, ach gan dochar do ghinearáltacht mhír (a) den fho-alt seo, le rialacháin faoin bhfo-alt seo—
(i) rialú a dhéanamh maidir le lastóirí meicniúla a allmhairiú, a mhonarú, a stóráil agus a aistriú as stóras,
(ii) an modh a fhorordú ar a ndéanfar an dleacht a fhorchuirtear leis an alt seo a mhuirearú, a urrú agus a bhailiú,
(iii) foráil a dhéanamh i ndáil leis an bhfoirm a bheidh ar cheadúnais faoi fho-alt (5) den alt seo agus i ndáil lena ndeonú, lena ré agus lena gcúlghairm,
(iv) socrú a dhéanamh maidir leis an modh ar a ndéanfar taifeadadh leis an oifigeach cuí Custam agus Máil faoi fho-alt (5) (b) den alt seo,
(v) a cheangal ar mhonaróir ceadúnaithe cibé cuntais agus taifid a shonrófar i dtaobh lastóirí meicniúla nó páirteanna díobh a cheannaigh sé, a fuair sé, a dhíol sé, a dhiúscair sé nó a mhonaraigh sé a choinneáil ar mhodh sonraithe, agus a choimeád go ceann tréimhse sonraithe, agus aon leabhair nó doiciméid eile i dtaobh aon cheann de na nithe réamhráite a choimeád go ceann tréimhse sonraithe agus a cheadú d'oifigeach Custam agus Máil na cuntais agus na taifid sin a iniúchadh agus cóipeanna a dhéanamh díobh sin agus d'aon leabhair nó doiciméid eile a bheidh á gcoinneáil aige agus a bhaineann le haon cheann de na nithe réamhráite,
(vi) a cheangal ar mhonaróir ceadúnaithe tuairisceáin i ndáil le cibé ábhair a shonrófar a thabhairt cibé tráthanna agus i cibé foirm a shonrófar,
(vii) a shocrú go n-aistreofar chuig monaróirí ceadúnaithe agus go nglacfaidh na monaróirí ceadúnaithe lastóirí meicniúla a allmhairíodh isteach sa Stát nó a monaraíodh sa Stát gan an dleacht máil is inmhuirearaithe orthu a íoc.
(7) I gcás ina bhfaighidh oifigeach Custam agus Máil amach gur lú an líon de lastóirí meicniúla atá i stoc nó i seilbh monaróra cheadúnaithe ná an líon a taifeadadh agus a ba chóir, de réir na dtaifead nó na ndoiciméad eile a cheanglaítear air a choimeád de bhun rialacháin faoi fho-alt (6) den alt seo, a bheith ina stoc nó ina sheilbh aige, ansin, ach amháin a mhéid a thabharfar míniú ar an easnamh chun sástacht na gCoimisinéirí Ioncaim, measfar comhlíon an easnaimh de lastóirí meicniúla a bheith curtha amach le haghaidh úsáide baile as áitreabh an mhonaróra cheadúnaithe an lá a tháinig an t-easnamh i gcéaduair ar iúl an oifigigh.
(8) Aon duine a sháróidh nó nach gcomhlíonfaidh aon cheann d'fhorálacha an ailt seo nó de rialacháin faoi fho-alt (6) den alt seo, beidh sé, gan dochar d'aon phionós eile a dhlífear a chur air, ciontach i gcion agus dlífear, ar é a chiontú, pionós, faoin dlí a bhaineann le custaim nó faoin dlí a bhaineann le mál (de réir mar a bheidh), £500 a chur air agus dlífear aon earraí a ndearnadh an cion ina leith a fhorghéilleadh.
(9) (a) Beidh ag forálacha na nAchtanna Custam agus ag forálacha aon ionstraim a bhaineann le dleachtanna custam agus a rinneadh faoi reacht, feidhm, modhnaithe mar is gá, i ndáil leis an dleacht a fhorchuirtear leis an alt seo ar lastóirí meicniúla a allmhairítear isteach sa Stát mar atá feidhm acu i ndáil le dleachtanna custam.
(b) Beidh ag forálacha na reachtanna a bhaineann leis na dleachtanna máil agus le bainistí na ndleachtanna sin agus ag forálacha aon ionstraim a bhaineann le dleachtanna máil agus a rinneadh faoi reacht, feidhm, modhnaithe mar is gá, i ndáil leis an dleacht a fhorchuirtear leis an alt seo ar lastóirí meicniúla a monaraíodh sa Stát mar atá feidhm acu maidir le dleachtanna máil.
(c) Más rud é i ndáil leis an dleacht máil a fhorchuirtear leis an alt seo go mbeidh foráil san alt seo ag freagairt d'fhoráil de na hAchtanna Custam nó d'fhoráil aon ionstraim a bhaineann le dleachtanna custam agus a rinneadh faoi reacht (a mhéid is earraí a allmhairíodh atá i gceist) nó ag freagairt d'fhoráil de na reachtanna a bhaineann leis na dleachtanna máil nó d'fhoráil aon ionstraim a bhaineann leis na dleachtanna máil agus a rinneadh faoi reacht (a mhéid is earraí a monaraíodh sa Stát atá i gceist), ní bheidh feidhm ag na forálacha deiridh sin i ndáil leis an dleacht máil a fhorchuirtear leis an alt seo.
(10) Déantar leis seo an dleacht máil a fhorchuirtear leis an alt seo a chur faoi chúram agus faoi bhainistí na gCoimisinéirí Ioncaim.
(11) Déanfar an t-alt seo, a mhéid a bhaineann sé leis an dleacht máil a fhorchuirtear leis an alt seo ar earraí indleachta a allmhaireofar isteach sa Stát, a fhorléiriú i dteannta na nAchtanna Custam agus, a mhéid a bhaineann sé leis an dleacht máil a fhorchuirtear leis an alt seo ar earraí indleachta a monaraíodh sa Stát, a fhorléiriú i dteanna na reachtanna a bhaineann leis na dleachtanna máil agus le bainistí na ndleachtanna sin.
Méadú ar na dleachtanna ar cheadúnais deochanna meisciúla áirithe.
76.—(1) Na dleachtanna máil a fhorchuirtear le halt 43 den Finance (1909-10) Act, 1910, ar na ceadúnais chun deochanna meisciúla a shonraítear sa Chéad Sceideal a ghabhann leis an Acht sin a mhonarú nó a dhíol agus an dleacht máil a fhorchuirtear le halt 10 (3) den Acht Airgeadais, 1940, ar cheadúnas a dhéanann gach duine a dhéanann leann úll nó leann piorraí lena dhíol a bhaint amach in aghaidh na bliana, déanfar, maidir le haon cheadúnas den sórt sin a dheonófar an 1ú lá d'Iúil, 1980, nó dá éis, i leith tréimhsí a rachaidh in éag ar laethanta tar éis an 30ú lá de Mheán Fómhair, 1980, iad a mhuirearú, a thobhach agus a íoc ar gach ceadúnas den sórt sin de réir an ráta a shonraítear i gcolún (4) de Chuid I den Seachtú Sceideal a ghabhann leis an Acht seo ag an uimhir thagartha ag a bhfuil an ceadúnas sin luaite i gcolún (2) den Sceideal sin in ionad an ráta a shonraítear san achtachán a luaitear i gcolún (3) den Chuid sin I ag an uimhir thagartha sin; agus ní lamhálfar ná ní dhéanfar aon laghdú, logha, lacáiste ná aisíoc maidir le haon cheadúnas den sórt sin ach féadfar aon dleacht a íocadh i ndearmad ar aon cheadúnas den sórt sin a aisíoc.
(2) Leasaítear leis seo alt 48 den Finance (1909-10) Act, 1910, trí na coinníollacha seo a leanas a chur in ionad na gcoinníollacha a ghabhann le fo-alt (1) (a cuireadh isteach le halt 17(5) den Acht Airgeadais, 1960):
“Provided that the duty payable in pursuance of this subsection shall not exceed £50 as respects any statement of purchases during the calendar year 1980, or any subsequent calendar year, or, in the case of a club which is discontinued on or after the date of the passing of this Act, as respects the statement of purchases up to the day of discontinuance, and
Provided also that the secretary of a club shall be deemed to have complied with the provisions of this section with regard to any particular period as aforesaid if he pays the sum of £50 to the proper officer of Customs and Excise in respect of that period”.
(3) Aisghairtear leis seo alt 10 den Acht Deocha Meisciúla, 1927, maidir le ceadúnais dá dtagraítear san alt sin a bhainfear amach nó a dheonófar tar éis dáta an Achta seo a rith i leith tréimhsí a rachaidh in éag ar laethanta tar éis an 30ú lá de Mheán Fómhair, 1980.
Méadú ar na dleachtanna ar cheadúnais áirithe eile.
77.—(1) San alt seo agus i gCuid IV den Seachtú Sceideal a ghabhann leis an Acht seo, forléireofar “ceadúnas” mar ní a fholaíonn cead agus deimhniú.
(2) Déanfar an dleacht máil ar dheimhniú arm tine a fhorchuirtear le halt 18 (2) den Acht Airgeadais, 1964, i gcás aon deimhniú den sórt sin do theacht i bhfeidhm trí dheonú nó athnuachan, an 1ú lá de Lúnasa, 1980, nó dá éis, a mhuirearú, a thobhach agus a íoc de réir na rátaí a shonraítear i gCuid II den Seachtú Sceideal a ghabhann leis an Acht seo in ionad na rátaí a shonraítear sa Chúigiú Sceideal a ghabhann leis an Acht Airgeadais, 1966, arna leasú leis an Ordú d'Fhorchur Dleachtanna (Uimh. 199) (Dleachtanna Máil) (Deimhnithe Airm Tine), 1972 (I.R. Uimh. 162 de 1972).
(3) Déanfar an dleacht máil a fhorchuirtear le halt 17 den Acht Airgeadais, 1956, ar cheadúnais chearrbhachais faoi alt 19 den Acht um Chearrbhachas agus Crannchuir, 1956, a mhuirearú, a thobhach agus a íoc ar cheadúnais den sórt sin a eiseofar ar dháta an Achta seo a rith nó dá éis de réir na rátaí a shonraítear i gCuid III den Seachtú Sceideal a ghabhann leis an Acht seo in ionad na rátaí a shonraítear in alt 42 (2) den Acht Airgeadais, 1975.
(4) Déanfar an dleacht máil maidir le ceadúnas a luaitear i gcolún (2) de Chuid IV den Seachtú Sceideal a ghabhann leis an Acht seo ag aon uimhir thagartha a fhorchuirtear leis an achtachán a shonraítear i gcolún (3) den Chuid sin IV ag an uimhir thagartha sin a mhuirearú, a thobhach agus a íoc amhail ar an agus ón dáta a shonraítear i gcolún (4) den Chuid sin IV ag an uimhir thagartha sin de réir an ráta a shonraítear i gcolún (5) den Chuid sin IV ag an uimhir thagartha sin in ionad an ráta a shonraítear san achtachán sin.
(5) Déanfar an dleacht máil ar cheadúnais Tithe Úrúcháin, a fhorchuirtear le halt 1 den Refreshment Houses (Ireland) Act, 1860, a mhuirearú, a thobhach agus a íoc, amhail ar an agus ón lú lá d'Aibreán, 1981, de réir £50 in ionad na rátaí leithleacha a shonraítear in alt 9 den Revenue (No. 2) Act, 1861.
(6) Ní lamhálfar ná ní dhéanfar aon laghdú, logha, lacáiste ná aisíoc dleachta maidir le haon cheadúnas lena mbaineann an t-alt seo nó alt 74 den Acht seo ach féadfar aon dleacht a íocadh i ndearmad a aisíoc.
Dleacht máil ar cheadúnas rince phoiblí, ar cheadúnas ócáideach, ar ordú díolúine speisialta agus ar údarás do chlub.
78.—(1) San alt seo folaíonn “ceadúnas” ordú agus údarú.
(2) Muirearófar, toibheofar agus íocfar ar gach ceadúnas rince phoiblí a dheonófar faoi alt 2 den Acht um Hallaí Rinnce Puiblí, 1935, dleacht máil—
i gcás gur do thréimhse shonraithe nach faide ná | ||||||
mí an ceadúnas | ... | ... | ... | ... | ... | £15 |
in aon chás eile | ... | ... | ... | ... | ... | £100 |
(3) Muirearófar, toibheofar agus íocfar ar gach ceadúnas ócáideach a dheonófar faoi alt 11 nó 13 den Acht Deochanna Meisciúla, 1962, dleacht máil £25.
(4) Muirearófar, toibheofar agus íocfar ar gach ordú díolúine speisialta a dheonófar faoi alt 5 den Acht Deocha Meisciúla, 1927, nó faoi alt 13 den Acht Deochanna Meisciúla, 1962, dleacht máil £25.
(5) Muireofar, toibheofar agus íocfar ar gach údarú a dheonófar do chlub faoi alt 21 den Acht Deocha Meisciúla (Generálta), 1924, nó faoi alt 14 den Acht Deochanna Meisciúla, 1962, dleacht máil £25.
(6) Déanfar an dleacht a fhorchuirtear leis an alt seo ar cheadúnas a íoc agus a bhailiú trí stampaí ar comhluach le méid na dleachta sin a bheidh múnlaithe ar fhógra scríofa an iarratais ar cheadúnas a tugadh don Chléireach Cúirte Dúiche iomchuí nó greamaithe den fhógra sin agus bainfidh an Stamp Duties Management Act, 1891, leis an dleacht sin agus leis na stampaí sin.
(7) D'ainneoin aon ní dá mhalairt in aon Acht, ní dheonófar ceadúnas a dhlitear a chur faoi dhleacht a fhorchuirtear leis an alt seo mura mbeidh an fógra i scríbhinn dá dtagraítear i bhfo-alt (6) den alt seo i ndáil leis an iarratas ar an gceadúnas stampáilte go cuí de réir an fho-ailt sin.
(8) Féadfaidh na Coimisinéirí Ioncaim aon mhéid a íocadh i leith dleacht máil faoin alt seo i ndáil le ceadúnas a áisíoc—
(a) má tharraingítear siar an t-iarratas ar an gceadúnas sula gcinnfear na himeachtaí cúirte i ndáil leis,
(b) mura ndeonófar an ceadúnas, nó
(c) más i ndearmad a íocadh an méid.
(9) Beidh éifeacht leis an alt seo i ndáil le ceadúnais a dheonófar ar dháta an Achta seo a rith nó dá éis i leith dátaí tar éis an 30ú lá de Mheán Fómhair, 1980.
Orduithe a dhaingniú.
79.—Daingnítear leis seo na hOrduithe a luaitear sa Tábla a ghabhann leis an alt seo—
AN TÁBLA | |
I.R. Uimh. 57 de 1979 | An tOrdú d'Fhorchur Dleachtanna (Uimh. 236) (Dleachtanna Máil ar Mhótarfheithiclí, Teilifíseáin agus Ceirníní Gramafóin), 1979. |
I.R. Uimh. 67 de 1979 | An tOrdú d'Fhorchur Dleachtanna (Uimh. 237) (Beoir), 1979. |
I.R. Uimh. 152 de 1979 | An tOrdú d'Fhorchur Dleachtanna (Uimh. 239) (Táirge Talmhaíochta) (Bólacht agus Bainne), 1979. |
I.R. Uimh. 153 de 1979 | An tOrdú d'Fhorchur Dleachtanna (Uimh. 240) (Táirge Talmhaíochta) (Gránaigh agus Biatas Siúcra), 1979. |
I.R. Uimh. 250 de 1979 | An tOrdú d'Fhorchur Dleachtanna (Uimh. 242) (Táirge Talmhaíochta) (Leasú), 1979. |
I.R. Uimh. 296 de 1979 | An tOrdú d'Fhorchur Dleachtanna (Uimh. 243) (Dleachtanna Máil ar Tháirgí Tobac), 1979. |
I.R. Uimh. 415 de 1979 | An tOrdú d'Fhorchur Dleachtanna (Uimh. 244) (Dleachtanna Máil ar Bhiotáille, Beoir agus Olaí Hidreacarbóin), 1979. |
I.R. Uimh. 416 de 1979 | An tOrdú d'Fhorchur Dleachtanna (Uimh. 245) (Dleachtanna Máil ar Fhíon agus ar Fhíon Déanta), 1979. |
CUID III
Cáin Bhreisluacha
Méadú ar an ráta cánach ar earraí agus seirbhísí áirithe.
80.—Maidir le hearraí a sholáthrófar nó a allmhaireofar, nó seirbhísí a sholáthrófar, an 1ú lá de Bhealtaine, 1980, nó dá éis—
(a) beidh éifeacht le halt 11 (1) (a cuireadh isteach leis an Acht Cánach Breisluacha (Leasú), 1978) den Acht Cánach Breisluacha, 1972, ionann is dá gcuirfí an mhír seo a leanas in ionad mhír (c):
“(c) 25 faoin gcéad den mhéid ar ar inmhuirearaithe cáin i ndáil le soláthar aon earraí nó seirbhísí seachas earraí nó seirbhísí ar ar inmhuirearaithe cáin de réir cheachtar de na rátaí a shonraítear i míreanna (a) agus (b) nó atá luaite sa Chéad Sceideal, ach lena n-áirítear gléasanna glacadóireachta raidió ar de chineál tís nó de chineál iniompair iad nó ar de chineál iad atá oiriúnach lena n-úsáid i bhfeithiclí bóthair agus ar ghramafóin, radaghramafóin agus seinnteoirí ceirníní.”, agus
(b) beidh éifeacht le halt 49 den Acht Airgeadais, 1979, ionann is dá ndéanfaí na focail “an ráta cánach breisluacha ar ghléasanna glacadóireachta raidió ar de chineál tís nó de chineál iniompair iad nó ar de chineál iad atá oiriúnach lena n-úsáid i bhfeithiclí bóthair, agus ar ghramafóin, radaghramafóin agus seinnteoirí ceirníní, a mhéadú ó 10 faoin gcéad den méid nó den luach, cibé acu é, ar inmhuirearaithe cáin ar na hearraí sin ina leith go dtí 20 faoin gcéad den méid nó den luach sin agus, dá réir sin,” a scriosadh agus na focail “an Tríú Sceideal a ghabhann leis an Acht Cánach Breisluacha, 1972, a leasú” a chur in ionad na bhfocal “leasófar an Tríú Sceideal a ghabhann leis an Acht Cánach Breisluacha, 1972”
Leasú ar alt 8 den Acht Cánach Breisluacha, 1972.
81.—Déantar leis seo, le héifeacht amhail ar an agus ón 1ú lá de Bhealtaine, 1980, alt 8 den Acht Cánach Breisluacha, 1972 (a cuireadh isteach leis an Acht Cánach Breisluacha (Leasú), 1978), a leasú—
(a) tríd an mír seo a leanas a chur in ionad mhír (e) d'fho-alt (3):
“(e) duine, seachas duine lena mbaineann mír (a), (b), (c) nó (d), nach ndeachaigh, agus nach dóigh go rachaidh, an chomaoin iomlán i leith earraí agus seirbhísí inchánach arna soláthar aige thar £3,000 in aon tréimhse arb éard í 6 thréimhse inchánach chomhleanúnacha”, agus
(b) trí “, (3) (e)” a chur isteach i ndiaidh “(3) (b) (iii)” agus trí “aon cheann” a chur in ionad “ceachtar” i bhfo-alt (4) mar a bhfuil an focal sin san fho-alt sin agus tá an fo-alt, arna leasú amhlaidh, leagtha amach sa Tábla a ghabhann leis an alt seo.
AN TÁBLA (4) Más rud é, de bhua fho-alt (3) nó (6), nach raibh duine ina dhuine inchánach, agus go dtarlóidh athrú imthosca a leanfaidh thar dheireadh na tréimhse inchánach díreach i ndiaidh na tréimhse inchánach nó na tréimhse dá dtagraítear i bhfo-alt (3) (b) (iii), 3 (e) nó (9), cibé acu é, ina dtarlóidh an t-athrú sin agus gurb é a thiocfaidh de nach féidir a mheas a thuilleadh, chun críocha an Achta seo, nach duine inchánach é de bhua aon cheann de na fo-ailt sin, measfar, chun na gcríocha sin, gur duine inchánach é díreach tar éis deireadh na tréimhse inchánach sin is túisce a luaitear. |
Leasú ar an gCéad Sceideal a ghabhann leis an Acht Cánach Breisluacha, 1972.
82.—Leasaítear leis seo, le héifeacht amhail ar an agus ón 1ú lá d'Iúil, 1980, an Chéad Sceideal a ghabhann leis an Acht Cánach Breisluacha, 1972 (a cuireadh isteach leis an Acht Cánach Breisluacha (Leasú), 1978) tríd an mír seo a leanas a chur in ionad mhír (xv):
“(xv) glacadh geallta atá faoi réir na dleachta máil a forchuireadh le halt 24 den Acht Airgid, 1926, agus geallta i gcás inar rás capall nó rás cúnna an beart atá faoi réir an ghill agus gur ag an gcruinniú ag a mbeidh an rás sin ar siúl agus san áit ina mbeidh an cruinniú sin ar siúl a chuirfear an geall;”.
CUID IV
Cáin Fháltas Caipitiúil
83.—Beidh éifeacht le halt 19 den Acht um Cháin Fháltas Caipitiúil, 1976, maidir le bronntanas nó oidhreacht arna ghlacadh an 1ú lá d'Aibreán, 1980, nó dá éis, ionann is dá gcuirfí “£150,000” in ionad “£100,000” gach áit a bhfuil sé.
84.—Beidh éifeacht le halt 35 den Acht um Cháin Fháltas Caipitiúil, 1976, maidir le bronntanas arna ghlacadh an 28ú lá d'Fheabhra, 1974, nó dá éis, nó le hoidhreacht arna glacadh an 1ú lá d'Aibreán, 1975, nó dá éis, ionann is dá gcuirfí an méid seo a leanas isteach i ndiaidh “sa cháin” i bhfo-alt (7) “mura rud é—
(a) gurb é an duine deiridh sin an deontaí nó an comharba dá dtagraítear i mír (a) d'fho-alt (1) agus gur leas teoranta an leas atá glactha aige, nó
(b) sa chás dá dtagraítear i mír (b) den fho-alt sin (1), gurb é an duine deiridh sin an t-aistrí agus gur leas teoranta an leas atá glactha ag an bhfuíollaí”.
CUID V
Dleachtanna Stampa
Tíolacadh nó aistriú ar dhíol—teorainn le dleacht stampa i leith idirbhearta áirithe idir comhlachtaí corpraithe.
85.—(1) Cuirfear an t-alt seo a leanas in ionad alt 19 den Acht Airgeadais, 1952:
“19.—(1) Ní rachaidh dleacht stampa is inmhuirearaithe faoi réim nó faoi threoir an cheannteidil ‘Conveyance or Transfer on sale’ sa Chéad Sceideal a ghabhann leis an Stamp Act, 1891, ar aon ionstraim lena mbaineann an t-alt seo thar chaoga pingin.
(2) Baineann an t-alt seo le haon ionstraim a suífear ina leith chun sástacht na gCoimisinéirí Ioncaim gurbh é ab éifeacht di leas tairbhiúil i maoin a thíolacadh nó a aistriú ó chomhlacht corpraithe amháin go dtí comhlacht corpraithe eile, agus go raibh na comhlachtaí sin i gcomhlachas lena chéile an tráth a forghníomhaíodh an ionstraim, is é sin le rá, go raibh ceann acu ina úinéir tairbhiúil ar nócha faoin gcéad ar a laghad de scairchaipiteal eisithe an chinn eile, nó go raibh tríú comhlacht den sórt sin ina úinéir tairbhiúil ar nócha faoin gcéad ar a laghad de scairchaipiteal eisithe gach ceann díobh agus gurbh éard í an úinéireacht sin úinéireacht go díreach nó trí chomhlacht corpraithe eile nó trí chomhlachtaí corpraithe eile, nó i bpáirt go díreach agus i bpáirt trí chomhlacht corpraithe eile nó trí chomhlachtaí corpraithe eile, agus beidh feidhm ag fo-ailt (5) go (10) d'alt 156 den Acht Cánach Corparáide, 1976, chun críocha an ailt seo ach—
(a) tagairtí do chomhlacht corpraithe a chur in ionad tagairtí do chuideachta,
(b) tagairtí do chomhlachtaí corpraithe a chur in ionad tagairtí do chuideachtaí, agus
(c) tagairtí do scairchaipiteal eisithe a chur in ionad tagairtí do ghnáth-scairchaipiteal.
(3) Ní bhainfidh an t-alt seo le hionstraim den sórt a dúradh mura suífear chun sástacht na gCoimisinéirí Ioncaim nár forghníomhaíodh an ionstraim de bhun comhshocraíochta nó i ndáil le comhshocraíocht—
(a) faoina mbeadh an chomaoin, nó aon chuid den chomaoin, i leith an tíolactha nó an aistrithe le soláthar nó le glacadh, go díreach nó go neamhdhíreach ag duine, seachas comhlacht corpraithe a bhí, tráth na hionstraime a fhorghníomhú, i gcomhlachas de réir bhrí fho-alt (2) den alt seo leis an aistreoir nó leis an aistrí (rud a chiallaíonn, faoi seach, san alt seo, an comhlacht óna ndearnadh, agus an comhlacht chun a ndearnadh, an leas tairbhiúil a thíolacadh nó a aistriú), nó
(b) faoina ndearna duine den sórt sin an leas sin a thíolacadh nó a aistriú roimhe sin, go díreach nó go neamhdhíreach, nó
(c) faoina raibh an t-aistreoir agus an t-aistrí le scor de bheith i gcomhlachas lena chéile de réir bhrí fho-alt (2) den alt seo de bharr athrú sa chéatadán den scairchaipiteal eisithe de chuid an aistrí in úinéireacht thairbhiúil, de réir bhrí an fho-ailt sin, an aistreora nó tríú comhlacht corpraithe,
agus, gan dochar do ghinearáltacht mhír (a) den fho-alt seo, déileálfar le comhshocraíocht mar chomhshocraíocht atá faoi réim na míre sin más comhshocraíocht í faoina gcuirfí ar chumas an aistreora nó an aistrí, nó ar chumas comhlacht corpraithe i gcomhlachas le ceachtar díobh sin mar a luaitear ansin, aon chuid den chomaoin a sholáthar, nó scaradh le haon chuid den chom aoin, trí bhíthin nó de dhroim idirbheart nó idirbhearta a chur i gcrích a chuimseodh, nó a gcuimseodh aon cheann díobh, íocaíocht nó diúscairt eile ag duine seachas comhlacht corpraithe i gcomhlachas amhlaidh.
(4) Ionstraim lena mbaineann an t-alt seo agus a bhfuil méid dleachta stampáilte uirthi is lú ná an méid a bheadh, mura mbeadh forálacha an ailt seo, inmhuirearaithe uirthi, ní mheasfar í a bheith stampáilte go cuí mura mbeidh na Coimisinéirí Ioncaim tar éis a dtuairim a chur in iúl ina leith de réir alt 12 den Stamp Act, 1891.
(5) (a) Féadfaidh na Coimisinéirí Ioncaim, chun críocha an ailt seo, a chur faoi deara go seachadfar chucu dearbhú reachtúil i cibé foirm a ordóidh siad, is dearbhú a dhéanfar, de réir mar a ordóidh siad, ag oifigeach freagrach de chuid comhlachta corpraithe nó ag aturnae de chuid na gCúirteanna Breithiúnais nó acu araon mar aon le cibé fianaise bhreise, más ann, a éileoidh siad.
(b) Na cumhachtaí a thugtar do na Coimisinéirí Ioncaim le mír (a) den fho-alt seo, is cumhachtaí iad i dteannta agus ní cumhachtaí iad in ionad na gcumhachtaí a thugtar dóibh le halt 12 den Stamp Act, 1891.
(6) Más rud é—
(a) i gcás aon éileamh ar fhaoiseamh ó dhleacht faoin alt seo a bheith ceadaithe, go bhfaighfear amach dá éis sin go raibh aon dearbhú nó fianaise eile a tugadh i dtacaíocht leis an éileamh neamhfhírinneach in aon phonc ábhartha, nó
(b) go mbeidh scortha ag an aistreoir agus ag an aistrí de bheith i gcomhlachas lena chéile de réir bhrí fho-alt (2) den alt seo laistigh de dhá bhliain ó dháta an tíolacais nó an aistrithe,
ansin, d'ainneoin go bhféadfadh an ionstraim a bheith stampáilte cheana féin agus cibé acu a bheidh nó nach mbeidh sí stampáilte le stampa áirithe á thaispeáint go bhfuil sí stampáilte go cuí de réir fho-alt (4) den alt seo, tiocfaidh sí athuair chun bheith inmhuirearaithe le dleacht stampa de réir an ráta ab inmhuirearaithe ar an gcéad ásc dá mba nár bhain an t-alt seo leis an ionstraim agus beidh cóimhéid na dleachta is inmhuirearaithe amhlaidh athuair ina fhiach láithreach a bheidh dlite den aistreoir agus den aistrí, i gcomhpháirt agus go leithleach, don Aire Airgeadais chun tairbhe don Phríomh-Chiste agus beidh sé iníoctha leis na Coimisinéirí Ioncaim agus beidh an méid sin a dúradh inghnóthaithe in aon chúirt dlínse inniúla agus beidh feidhm ag fo-alt (2) (a cuireadh isteach leis an Acht Airgeadais, 1979) d'alt 69 den Acht Airgeadais, 1973, amhail is dá mba éard é an dleacht an dleacht stampa dá dtagraítear san fho-alt sin agus gurbh é dáta an tíolacais dáta mí amháin tar éis dáta an idirbhirt dá dtagraítear san fho-alt sin, agus é sin fara aon mhodhnuithe eile is gá.”.
(2) Ní bheidh éifeacht leis an alt seo maidir le haon ionstraim a forghníomhaíodh roimh dháta an Achta seo a rith.
Dleachtanna stampa ar gheallta cúrsa.
86.—(1) San alt seo ciallaíonn “ráithe” tréimhse trí mhí dar críoch an 31ú lá de Mhárta, an 30ú lá de Mheitheamh, an 30ú lá de Mheán Fómhair nó an 31ú lá de Nollaig.
(2) (a) (i) Déanfaidh an Bord Rásaíochta, laistigh de 30 lá ó dheireadh na ráithe dar críoch an 30ú lá de Mheán Fómhair, 1980, agus laistigh de 30 lá ó dheireadh gach ráithe dá éis sin, ráiteas a sheachadadh do na Coimisinéirí Ioncaim ina dtaispeánfar an méid a fionnadh nuair a baineadh as méid comhiomlán na ngeallta cúrsa a rinneadh le linn na ráithe sin méid comhiomlán na ngeallta cúrsa ar tugadh aisíoc nó logha ina leith le linn na ráithe sin faoi alt 27 (3) den Acht um Bord Rásaíochta agus Rás-Chúrsaí, 1945.
(ii) Sa mhír seo tá le “geall cúrsa” an bhrí chéanna atá leis san Acht um Bord Rásaíochta agus Rás-Chúrsaí, 1945, agus déanfar aon tagairt do mhéid gill chúrsa a fhorléiriú mar thagairt do mhéid an ghill sin mar a mhínítear sin le halt 27 (2) den Acht sin.
(b) (i) Déanfaidh Bord na gCon, laistigh de 30 lá ó dheireadh na ráithe dar críoch an 30ú lá de Mheán Fómhair, 1980, agus laistigh de 30 lá ó dheireadh gach ráithe dá éis sin, ráiteas a sheachadadh do na Coimisinéirí Ioncaim ina dtaispeánfar an méid a fionnadh nuair a baineadh as méid comhiomlán na ngeallta cúrsa a rinneadh le linn na ráithe sin méid comhiomlán na ngeallta cúrsa ar tugadh aisíoc nó logha ina leith le linn na ráithe sin faoi alt 32 (3) d'Acht Tionscail na gCon, 1958.
(ii) Sa mhír seo tá le “geall cúrsa” an bhrí chéanna atá le “cúrsa-gheall” in Acht Tionscail na gCon, 1958, agus déanfar aon tagairt do mhéid gill chúrsa a fhorléiriú mar thagairt do mhéid an ghill sin mar a mhínítear sin le halt 32 (2) den Acht sin.
(3) Muirearófar ar gach ráiteas a sheachadfar de bhun fho-alt (2) den alt seo dleacht stampa de réir 1.5 faoin gcéad den méid a fionnadh amhlaidh ann.
(4) Seachadfaidh an Bord Rásaíochta nó Bord na gCon, de réir mar a bheidh, do na Coimisinéirí Ioncaim, cibé sonraí a mheasfaidh na Coimisinéirí Ioncaim is gá i ndáil le haon ráiteas a cheanglaítear a sheachadadh leis an alt seo.
(5) (a) Íocfaidh an Bord Rásaíochta an dleacht a mhuirearaítear le fo-alt (3) den alt seo ar ráiteas a sheachadfar de bhun fho-alt (2) (a) den alt seo an tráth a sheachadfar an ráiteas.
(b) Íocfaidh Bord na gCon an dleacht a mhuirearaítear le fo-alt (3) den alt seo ar ráiteas a sheachadfar de bhun fho-alt (2) (b) den alt seo an tráth a sheachadfar an ráiteas.
(6) Má mhainnítear aon ráiteas a éilítear le fo-alt (2) den alt seo a sheachadadh laistigh den am a shonraítear san fho-alt sin nó má mhainnítear an dleacht a íoc is inmhuirearaithe ar aon ráiteas den sórt sin ar é a sheachadadh, dlífidh an Bord Rásaíochta nó Bord na gCon, de réir mar a bheidh, i dteannta na dleachta, ús uirthi a íoc de réir 15 faoin gcéad sa bhliain ó dheireadh na ráithe lena mbaineann an ráiteas go dtí an lá ar a n-íocfar an dleacht.
(7) Féadfaidh na Coimisinéirí Ioncaim seachadadh aon ráitis a éilítear le fo-alt (2) den alt seo a fhorghníomhú faoi alt 47 den Succession Duty Act, 1853, ar gach cuma ionann is dá mba chuntas den sórt a luaitear san alt sin an ráiteas sin agus gur mhainneachtain den sórt a luaitear san alt sin an mhainneachtain an ráiteas sin a sheachadadh.
Ordú a chúlghairm.
87.—Cúlghairtear leis seo an tOrdú d'Fhorchur Dleachtanna (Uimh. 241) (Teorainn leis an Dleacht Stampa maidir le hIdirbhearta Áirithe Idir Comhlachtaí Corpraithe), 1979 (I.R. Uimh. 244 de 1979), maidir le hionstraimí a fhorghníomhófar ar dháta an Achta seo a rith nó dá éis.
CUID VI
Ilghnéitheach
An Cuntas Fuascailte Seirbhísí Caipitiúla.
88.—(1) San alt seo—
ciallaíonn “an príomh-alt” alt 22 den Acht Airgeadais, 1950;
ciallaíonn “alt leasaitheach 1979” alt 57 den Acht Airgeadais, 1979;
ciallaíonn “an tríochadú blianacht bhreise” an tsuim a mhuirearaítear ar an bPríomh-Chiste faoi fho-alt (4) den alt seo;
tá le “an tAire”, “an Cuntas” agus “seirbhísí caipitiúla” na bríonna céanna faoi seach atá leo sa phríomh-alt.
(2) Maidir leis na naoi mbliana airgeadais is fiche comhleanúnacha dar tosach an bhliain airgeadais dar críoch an 31ú lá de Nollaig, 1980, beidh éifeacht le fo-alt (4) d'alt leasaitheach 1979 ach “£18,018,754” a chur in ionad “£18,381,262”.
(3) Beidh éifeacht le fo-alt (6) d'alt leasaitheach 1979 ach “£11,374,372” a chur in ionad “£11,832,415”.
(4) Déanfar suim £20,397,734 chun fuascailt a dhéanamh ar iasachtaí, agus ús ar na hiasachtaí sin, i leith seirbhísí caipitiúla, a mhuirearú go bliantúil ar an bPríomh-Chiste nó a thoradh fáis sna tríocha bliain airgeadais chomhleanúnach dar tosach an bhliain airgeadais dar críoch an 31ú lá de Nollaig, 1980.
(5) Déanfar an tríochadú blianacht bhreise a íoc isteach sa Chuntas ar cibé modh agus cibé tráthanna sa bhliain airgeadais iomchuí a chinnfidh an tAire.
(6) Feádfar aon mhéid den tríochadú blianacht bhreise, nach mó ná £13,130,462 in aon bhliain airgeadais áirithe, a úsáid chun an t-ús ar an bhfiach poiblí a íoc.
(7) Déanfar iarmhéid an tríochadú blianacht bhreise a úsáid in aon cheann nó níos mó de na slite a shonraítear i bhfo-alt (6) den phríomh-alt.
Leasú ar alt 47 (na Coimisinéirí Ioncaim do nochtadh faisnéise áirithe do dhaoine áirithe) den Acht Airgeadais, 1978.
89.—Leasaítear leis seo alt 47 den Acht Airgeadais, 1978, tríd an bhfo-alt seo a leanas a chur in ionad fho-alt (1):
“(1) Baineann an t-alt seo le haon mhuirear a fhorchuirtear ar airgead poiblí, is muirear le haghaidh faoisimh faoi na hAchtanna um Rátaí ar Thalamh Talmhaíochta (Faoiseamh), 1939 go 1978, agus aon achtachán dá éis sin, a bhféadfar na hAchtanna sin a lua ina theannta.”.
Méadú ar na dleachtanna máil ar cheadúnais d'fheithiclí inneallghluaiste.
90.—(1) Leasaítear leis seo alt 94 den Acht Airgeadais, 1973—
(a) trí “£5” a chur in ionad “£1” i mír (a) d'fho-alt (2), agus
(b) trí “£10” a chur in ionad “£5” i mír (b) d'fho-alt (2).
(2) Beidh éifeacht leis an alt seo—
(a) maidir le ceadúnais faoi alt 1 den Acht Airgeadais (Dleachta Máil) (Feithiclí), 1952, a bhainfear amach in aghaidh tréimhsí dar tosach an lú lá d'Aibreán, 1980, nó aon lá dá éis, i leith feithiclí sonraithe (de réir bhrí an ailt sin 94), agus
(b) maidir le feithiclí inneallghluaiste eile lena mbaineann an t-alt sin 94 agus a mbainfear ceadúnais amach ina leith faoin alt sin 1 in aghaidh tréimhsí dar tosach an lú lá sin d'Aibreán, 1980, nó aon lá dá éis.
Leasú ar an Acht Airgeadais (Dleachta Máil) (Feithiclí), 1952.
91.—Leasaítear leis seo an tAcht Airgeadais (Dleachta Máil) (Feithiclí), 1952—
(a) maidir le ceadúnais faoin Acht sin in aghaidh tréimhsí dar tosach an lú lá d'Aibreán, 1980, nó aon lá dá éis—
(i) in alt 1 (2) (b), trí “£10 nó níos lú” a chur in ionad “chúig phunt nó níos lú” (a cuireadh isteach leis an Acht Airgeadais, 1966) agus
(ii) i mír 4 de Chuid I den Sceideal—
(I) trí “£10” a chur in ionad “25p” i bhfomhír (a),
(II) trí “£10” a chur in ionad “£1” (a cuireadh isteach leis an Acht Airgeadais, 1973) i bhfomhír (b),
(III) trí “£10” a chur in ionad “£5” (a cuireadh isteach leis an Acht Airgeadais, 1973) i bhfomhír (c), agus
(b) le héifeacht amhail ar an agus ón lú lá d'Aibreán, 1980, trí na míreanna seo a leanas a chur in ionad mhíreanna (a) agus (b) in alt 4(IA) (a cuireadh isteach leis an Acht Airgeadais, 1961):
“(a) trí phunt más bliain tréimhse an cheadúnais, agus
(b) trí phunt in aghaidh gach bliain de thréimhse an cheadúnais más dhá bhliain nó níos mó an tréimhse sin.”.
Méadú ar na dleachtanna máil ar cheadúnais fheithiclí trádála.
92.—Beidh éifeacht le halt 15 (2) den Finance Act, 1922, arna chur chun feidhme le halt 3 den Acht Airgeadais (Dleachta Máil) (Feithiclí), 1952, agus d'ainneoin téarmaí an ailt deiridh sin, maidir le ceadúnais lena mbaineann an t-alt sin 15 (2) a bhainfear amach an lú lá d'Eanáir, 1981, nó dá éis, ionann is dá gcuirfí—
(a) “£100” in ionad “thirty-seven pounds ten shillings” (a cuireadh isteach leis an Acht Airgeadais (Dleachta Máil) (Feithiclí), 1952 a dúradh) i mír (a),
(b) “£20” in ionad “seven pounds ten shillings” (a cuireadh isteach leis an Acht Airgeadais (Dleachta Máil) (Feithiclí), 1952 a dúradh) i míreanna (a) agus (b), agus
(c) “£4” a chur in ionad “one pound ten shillings” (a cuireadh isteach leis an Acht Airgeadais (Dleachta Máil) (Feithiclí), 1952 a dúradh) i mír (b).
Ús ar dhleachtanna báis.
93.—(1) D'ainneoin alt 18 den Finance Act, 1896, alt 9 den Finance Act, 1912, alt 30 den Finance Act, 1919, nó alt 32 den Acht Airgeadais, 1971, beidh ús simplí de réir 15 faoin gcéad sa bhliain, gan cáin ioncaim a asbhaint, iníoctha ar aon dleachtanna báis a bheidh gan íoc tar éis dáta an Achta seo a rith:
Ar choinníoll, in aon chás ina mbeidh na dleachtanna sin á n-íoc ina dtráthchodanna, gur de réir 9 faoin gcéad sa bhliain a bheidh an t-ús sin iníoctha orthu in ionad an ráta réamhráite.
(2) Forléireofar an t-alt seo i dteannta an Finance Act, 1894, agus na n-achtachán ag leasú nó ag leathnú an Achta sin.
Aisghairm.
94.—Déantar leis seo gach achtachán a shonraítear i gcolún (2) den Ochtú Sceideal a ghabhann leis an Acht seo a aisghairm a mhéid a shonraítear i gcolún (3) den Sceideal sin.
Cúram agus bainistí cánacha agus dleachtanna.
95.—Déantar leis seo na cánacha agus na dleachtanna go léir a fhorchuirtear leis an Acht seo a chur faoi chúram agus faoi bhainistí na gCoimisinéirí Ioncaim.
Gearrtheideal, forléiriú agus tosach feidhme.
96.—(1) Féadfar an tAcht Airgeadais, 1980, a ghairm den Acht seo.
(2) Déanfar Cuid I den Acht seo (a mhéid a bhaineann le cáin ioncaim) a fhorléiriú i dteannta na nAchtanna Cánach Ioncaim agus (a mhéid a bhaineann le cáin chorparáide) a fhorléiriú i dteannta na nAchtanna Cánach Corparáide agus (a mhéid a bhaineann le cáin ghnóchan caipitiúil) a fhorléiriú i dteannta na nAchtanna um Cháin Ghnóchan Caipitiúil.
(3) Déanfar Cuid II den Acht seo, a mhéid a bhaineann sí le custaim, a fhorléiriú i dteannta na nAchtanna Custam, agus déanfar an Chuid sin II, a mhéid a bhaineann sí le dleachtanna máil, a fhorléiriú i dteannta na reachtanna a bhaineann leis na dleachtanna máil agus le bainistí na ndleachtanna sin.
(4) Forléireofar Cuid III den Acht seo i dteannta na nAchtanna Cánach Breisluacha, 1972 go 1979, agus féadfar na hAchtanna Cánach Breisluacha, 1972 go 1980, a ghairm díobh le chéile.
(5) Forléireofar Cuid IV den Acht seo i dteannta an Achta um Cháin Fháltas Caipitiúil, 1976, agus na n-achtachán ag leasú nó ag leathnú an Achta sin.
(6) Forléireofar Cuid V den Acht seo i dteannta an Stamp Act, 1891, agus na n-achtachán ag leasú nó ag leathnú an Achta sin.
(7) Measfar gur tháinig Cuid I agus alt 89 den Acht seo i bhfeidhm agus glacfaidh siad éifeacht, ach amháin mar a fhoráiltear a mhalairt go sainráite iontu, amháil ar an agus ón 6ú lá d'Aibreán, 1980.
(8) Ach amháin a mhéid a éilíonn an comhthéacs a mhalairt, forléireofar aon tagairt san Acht seo d'aon achtachán eile mar thagairt don achtachán sin arna leasú le haon achtachán eile, lena n-áirítear an tAcht seo, nó faoi.
AN CHÉAD SCEIDEAL
Leasú ar Achtacháin
CUID I
Leasuithe de dhroim Athruithe ar Fhaoisimh Phearsanta
1. Leasaítear leis seo alt 141 (1A) den Acht Cánach Ioncaim, 1967—
(a) trí “£195” a chur in ionad “£218” i mír (a),
agus
(b) trí “£390” a chur in ionad “£320” gach áit a bhfuil sé i míreanna (b) agus (c).
2. Leasaítear leis seo alt 3 den Acht Airgeadais, 1969, trí “£330” a chur in ionad “£165” i bhfo-alt (1).
CUID II
Forálacha maidir le Sochair Scoir Áirithe, etc.
“SCEIDEAL 3
Faoisimh maidir le Cáin a Mhuirearaítear ar Íocaíochtaí ar Scor, etc.
Réamhráiteach
1. Lamhálfar faoiseamh de réir na bhforálacha seo a leanas den Sceideal seo maidir le cáin is inmhuirearaithe de bhua alt 114, i gcás éileamh a dhéanamh go cuí de réir alt 115.
2. Ní bheidh éilitheoir i dteideal faoisimh faoin Sceideal seo maidir le haon ioncam a mbeidh sé i dteideal an cháin air a mhuirearú in aghaidh aon duine eile, nó í a bhaint, a choimeád nó a ghnóthú as aon íocaíocht a dhlíonn sé a dhéanamh le haon duine eile.
Faoiseamh trí shuimeanna is inmhuirearaithe a laghdú
3. Le linn an muirear i leith cánach i ndáil le híocaíocht is inchurtha faoi cháin faoi alt 114 a bheith á ríomh, bainfear as an íocaíocht suim is comhionann leis an méid (más aon mhéid é) atá de bhreis ar £6,000 ag an sochar aoisliúntais caipitiúil caighdeánach don oifig nó don fhostaíocht ar ina leith an íocaíocht.
4. Sa Sceideal seo ciallaíonn ‘an sochar aoisliúntais caipitiúil caighdeánach’, i ndáil le hoifig nó fostaíocht, suim a ríomhfar mar a leanas, is é sin le rá—
(a) déanfar amach an meánmhéid do bhliain amháin de dhíolaíochtaí oifige nó fostaíochta an tsealbhóra in aghaidh na dtrí bliana deiridh dá sheirbhís roimh an dáta iomchuí (nó in aghaidh tréimhse iomlán a sheirbhíse más giorra ná trí bliana í);
(b) déanfar an fichiú cuid den mhéid a dhéanfar amach ag (a) a iolrú ar an slánuimhir de bhlianta iomlána seirbhíse a thug an sealbhóir san oifig nó san fhostaíocht; agus
(c) bainfear as an toradh ag (b) suim is comhionann le méid, nó, de réir mar a bheidh, le luach, ar an dáta iomchuí, aon chnapshuim (nach inchurtha faoi cháin) atá faighte nó infhaighte ag an sealbhóir i leith na hoifige nó na fostaíochta de bhun aon scéim nó ciste den sórt dá dtagraítear in alt 115 (1) (d).
5. I gcás cáin a bheith inmhuirearaithe faoi alt 114 i leith dhá íocaíocht nó níos mó lena mbaineann mír 3, ar íocaíochtaí iad a rinneadh leis an duine céanna nó i leith an duine chéanna i ndáil leis an oifig nó leis an bhfostaíocht chéanna nó i ndáil le hoifigí nó fostaíochtaí éagsúla faoin bhfostóir céanna nó faoi fhostóirí comhlachaithe, ansin—
(a) beidh feidhm ag mír 3 ionann agus dá mba é a bhí sna híocaíochtaí sin aon íocaíocht amháin ar cóimhéid le méid comhiomlán na n-íocaíochtaí sin agus, i gcás iad a dhéanamh i leith oifigí nó fostaíochtaí éagsúla, ionann is dá mba é a bhí sa sochar aoisliúntais caipitiúil caighdeánach méid ar cóimhéid le suim na sochar aoisliúntais caipitiúil caighdéanach do na hoifigí nó do na fostaíochtaí sin;
(b) i gcás ina measfar gur ioncam do bhlianta measúnachta éagsúla na híocaíochtaí, is é an faoiseamh a bheidh le deonú faoin mír sin i leith íocaíocht is inmhuirearaithe i leith aon bhliain mheasúnachta an méid a bheidh de bhreis ag an bhfaoiseamh arna ríomh de réir na forála sin roimhe seo i leith na híocaíochta sin agus aon íocaíochtaí is inmhuirearaithe i leith blianta measúnachta roimhe sin ar an bhfaoiseamh i leith na n-íocaíochtaí is déanaí a luaitear; agus má tharlaíonn i gcás an sochar aoisliúntais caipitiúil caighdeánach d'oifig nó d'fhostaíocht ar ina leith a rinneadh dhá cheann nó níos mó de na híocaíochtaí nach é an sochar céanna é maidir le gach ceann de na híocaíochtaí sin, measfar chun críocha na míre seo é a bheith ar cóimhéid leis an gceann is mó de na sochair sin.
6. (a) Le linn an muirear i leith cánach maidir le híocaíocht is inchurtha faoi cháin faoi alt 114 a bheith á ríomh i gcás éilitheora, má bhíonn an t-éilitheoir gan éileamh a bheith déanta aige roimhe sin faoi alt 115 agus i gcás nár mhó ná £4,000 an tsuim chaipitil iomchuí (más aon suim í) i ndáil leis an oifig nó leis an bhfostaíocht ar ina leith a dhéantar an íocaíocht, nó a bhfuil an íocaíocht ina leith faighte nó infhaighte aige, bainfidh alt 115 (3) agus mír 3 leis an íocaíocht sin ionann agus dá mba éard í gach tagairt do £6,000 tagairt do £6,000 arna mhéadú an méid ar mó ná an tsuim chaipitil iomchuí sin £4,000.
(b) Sa mhír seo ciallaíonn ‘an tsuim chaipitil iomchuí i ndáil le hoifig nó le fostaíocht’ méid nó luach, ar an dáta iomchuí, aon chnapshuime (nach inchurtha faoi cháin), nó, má bhíonn níos mó ná cnapshuim amháin den sórt sin ann, comhiomlán na méideanna nó na luachanna sin atá faighte nó infhaighte ag an éilitheoir de bhun aon scéim nó ciste den sórt dá dtagraítear in alt 115 (1) (d) i leith na hoifige nó na fostaíochta.
7. Le linn an muirear i leith cánach maidir le híocaíocht is inchurtha faoi cháin faoi alt 114 a bheith á ríomh, ar íocaíocht í a rinneadh i leith oifig nó fostaíocht inar seirbhís choigríche cuid de sheirbhís an tsealbhóra, bainfear as an íocaíocht (i dteannta aon asbhaint a lamháiltear faoi na forálacha sin roimhe seo den Sceideal seo) suim a mbeidh idir í agus an méid ab inchurtha faoi cháin ar leith ón mír seo an chomhréir chéanna atá idir fad na seirbhíse coigríche agus fad na seirbhíse roimh an dáta iomchuí.
Faoiseamh trí cháin a laghdú
8. I gcás aon íocaíocht is inchurtha faoi cháin faoi alt 114, lamhálfar faoiseamh trí mhéid a bhaint as an gcáin is inmhuirearaithe de bhua an ailt sin is ionann agus an méid a chinnfear de réir na foirmle—
A -(P× | T __ I | ) |
i gcás—
arb é A an méid cánach ab inmhuirearaithe ar leith ón mír seo maidir le hioncam iomlán shealbhóir nó iarshealbhóir na hoifige nó na fostaíochta don bhliain mheasúnachta a n-áirítear gur ioncam dá cuid an íocaíocht tar éis an méid cánach ab inmhuirearaithe amhlaidh dá mba nach ndearnadh an íocaíocht a bhaint as an méid sin cánach;
arb é P méid na híocaíochta sin tar éis aon fhaoiseamh is infheidhme ina leith faoi na forálacha sin roimhe seo den Sceideal seo a asbhaint;
arb é T comhiomlán na méideanna cánach is inmhuirearaithe i leith ioncam iomlán shealbhóir nó iarshealbhóir na hoifige nó na fostaíochta ar feadh na gcúig bliana measúnachta díreach roimh an mbliain mheasúnachta a n-áirítear gur ioncam dá cuid an íocaíocht sula ndéantar aon fhaoiseamh dá bhforáiltear le halt 361 den Acht Cánach Ioncaim, 1967, a chur i gcuntas;
arb é I comhiomlán ioncam inchánach shealbhóir nó iarshealbhóir na hoifige nó na fostaíochta ar feadh na gcúig bliana measúnachta sin.
9. I gcás cáin a bheith inmhuirearaithe faoi alt 114 maidir le dhá íocaíocht nó níos mó a rinneadh leis an duine céanna nó i leith an duine chéanna i ndáil leis an oifig nó leis an bhfostaíocht chéanna agus go mbeidh sí inmhuirearaithe in aghaidh na bliana measúnachta céanna, áireofar chun críocha mhír 8 gur aon íocaíocht amháin na híocaíochtaí de mhéid is ionann agus a méid comhiomlán.
10. I gcás cáin a bheith imhuirearaithe faoi alt 114 maidir le dhá íocaíocht nó níos mó a rinneadh leis an duine céanna nó i leith an duine chéanna i ndáil le hoifigí nó fostaíochtaí éagsúla agus go mbeidh sí inmhuirearaithe amhlaidh in aghaidh na bliana measúnachta céanna, beidh feidhm ag míreanna 8 agus 9 amhail is dá mba i ndáil leis an oifig nó leis an bhfostaíocht chéanna a rinneadh na híocaíochtaí sin.
Forlíontach
11. Aon tagairt sna forálacha sin roimhe seo den Sceideal seo d'íocaíocht a bhfuil cáin inmhuirearaithe ina leith faoi alt 114 is tagairt í don oiread sin den íocaíocht sin is inchurtha faoi cháin tar éis an faoiseamh is infheidhme ina leith faoi alt 115 (3) a asbhaint.
12. Sa Sceideal seo ciallaíonn ‘an dáta iomchuí’, i ndáil le híocaíoch nach íocaíocht mar iomalartú ar íocaíochtaí bliantúla nó ar íocaíochta tréimhsiúla eile, dáta an fhoirceanta nó an athraithe ar ina leith a rinneadh í agus, i ndáil le híocaíocht mar iomalartú ar íocaíochtaí bliantúla nó ar íocaíochtaí tréimhsiúla eile, dáta an fhoirceanta nó an athraithe ar ina leith a dhéanfaí na híocaíochtaí sin.
13. Sa Sceideal seo ciallaíonn ‘seirbhís choigríche’, i ndáil le hoifig nó le fostaíocht, seirbhís de chineál a fhágann—
(a) nach raibh cáin inmhuirearaithe i leith díolaíochtaí na hoifige nó na fostaíochta, nó
(b) toisc gurbh oifig nó fostaíocht faoi Sceideal E an oifig nó an fhostaíocht, nach raibh cáin faoin Sceideal sin inmhuirearaithe i leith iomlán na ndíolaíochtaí ón gcéanna, nó
(c) toisc go meastar gur seilbh in áit lasmuigh den Stát de réir bhrí Chás III de Sceideal D an oifig nó an fhostaíocht, nach raibh cáin i leith an ioncaim ón gcéanna le ríomh de réir alt 76 (1).
14. Aon tagairt sa Sceideal seo don mhéid cánach is inmhuirearaithe nó ab inmhuirearaithe ar dhuine is tagairt í don mhéid cánach is inmhuirearaithe nó ab inmhuirearaithe air trí mheasúnacht nó trí asbhaint.”.
CUID III
Leasuithe de dhroim Forálacha a bhaineann le Cánachas ar Dhaoine Pósta
1. Leasaítear leis seo an tAcht Cánach Ioncaim, 1967, de réir na bhforálacha seo a leanas den mhír seo:
(a) in alt 82 (3), in ionad an dara habairt, cuirfear:
“San fho-alt seo agus i bhfo-alt (4), déanfar na tagairti do bhrabúis nó do ghnóchain a thagann chun banchéile a fhorléiriú mar thagairtí nach bhfolaíonn ach brabúis nó gnóchain a áirítear mar ioncam de chuid an fhearchéile de bhua alt 194 (1) agus déanfar an tagairt do bhrabúis nó do ghnóchain a thagann chun fearchéile a fhorléiriú dá réir sin.”,
(b) in alt 139, in ionad “an asbhaint níos airde faoi alt 138 (1)” i mír (b) den choinníoll a ghabhann le fo-alt (1) agus in ionad “na hasbhainte níos airde faoi alt 138 (1)” i bhfo-alt (4), cuirfear “asbhaint a luaitear in alt 138 (a)”,
(c) in alt 145 (2), i ndiaidh “fear pósta”, cuirfear isteach “a mheasúnaítear i leith cánach de réir fhorálacha alt 194”,
(d) in alt 183 (7) in ionad “193 (6)” cuirfear “197(6)”,
(e) in alt 307 (2) (a) (i), i ndiaidh “ioncam eile na pearsan aonair” cuirfear isteach “agus, i gcás ina bhfuil an phearsa aonair nó, i gcás gur banchéile í, a fearchéile, measúnaithe i leith cánach de réir fhorálacha alt 194”,
(f) i gColún 1 de Sceideal 15, scriosfar “alt 193 (5)” agus “alt 198”.
2. Leasaítear leis seo alt 12 den Acht Airgeadais, 1967, de réir na bhforálacha seo a leanas den mhír seo:
(a) i bhfo-alt (1), sa mhíniú ar “cleithiúnach”, in ionad “an asbhaint níos airde faoi alt 138 (1)” cuirfear “asbhaint a luaitear in alt 138 (a),” agus
(b) i bhfo-alt (3) (a), i ndiaidh “lena fearchéile” cuirfear isteach “agus go measúnaítear eisean i leith cánach de réir fhorálacha alt 194 den Acht Cánach Ioncaim, 1967,”.
3. Leasaítear leis seo alt 3 (1) (a) den Acht Airgeadais, 1969, tríd an bhfomhír seo a leanas a chur in ionad fhomhír (ii):
“(ii) go raibh a bhanchéile, agus eisean ina fhearchéile atá measúnaithe in aghaidh na bliana measúnachta iomchuí i leith cánach de réir fhorálacha alt 194 den Acht Cánach Ioncaim, 1967, faoi éagumas iomlán le héiglíocht choirp nó mheabhrach ar feadh na bliana sin, agus”.
4. Leasaítear leis seo an tAcht Airgeadais, 1974, de réir na bhforálacha seo a leanas den mhír seo:
(a) in alt 8 (1), trí “agus go bhfuil seisean measúnaithe i leith cánach de réir fhorálacha alt 194 den Acht Cánach Ioncaim, 1967” a chur isteach i ndiaidh “in aontíos leis” sa dá áit ina bhfuil sé, agus
(b) in alt 28 (6), trí “197(6)” a chur in ionad “193”.
5. Aisghairtear leis seo fo-ailt (6) agus (8) d'alt 3 den Acht Airgeadais, 1969, alt 3 den Acht Airgeadais, 1978, agus alt 7 (2) (b) den Acht Airgeadais, 1979.
6. Leasaítear leis seo alt 11(3) den Acht Airgeadais, 1976, trí “Chaibidil I de Chuid IX” a chur in ionad “alt 192”.
AN DARA SCEIDEAL
Na Rátaí Dleachta Máil ar Bhiotáille
An Cineál Biotáille | An Ráta Dleachta |
Aon chineál biotáille nach luaitear anseo ina dhiaidh seo agus meascáin agus ullmhóidí a allmhaireofar ina bhfuil biotáille |
£17.079 an lítear alcóil sa bhiotáille |
Biotáille chumhraithe a allmhaireofar agus a bheidh taifeadta i slí a léireoidh nach bhfuil an neart le tástáil. ... ... | £15.542 an lítear |
Licéir, coirdéil, meascáin agus ullmhóidí eile sa bhuidéal a allmhaireofar agus a bheidh taifeadta i slí a léireoidh nach bhfuil an neart le tástáil ... ... ... ... ... | £13.151 an lítear |
AN TRÍÚ SCEIDEAL
Na Rátaí Dleachta Máil ar Tháirgí Tobac
An Cineál Táirge | An Ráta Dleachta | ||||||
Toitíní | ... | ... | ... | ... | ... | ... | £12.10 an míle mar aon le méid is ionann agus 21.8 faoin gcéad den phraghas ar a miondíoltar na toitíní |
Todóga | ... | ... | ... | ... | ... | £23.273 an cileagram | |
Cavendish nó negrohead | ... | ... | ... | £23.518 an cileagram | |||
Tobac cruafháiscthe | ... | ... | ... | ... | £15.041 an cileagram | ||
Tobac píopa eile | ... | ... | ... | ... | £18.906 an cileagram | ||
Tobac eile chun a chaite ina dheatach nó |
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chun a choganta | ... | ... | ... | ... | ... | £19.639 an cileagram | |
AN CEATHRÚ SCEIDEAL
CUID I
Na Rátaí Dleachta Máil ar Fhíon
An Cineál Fíona | An Ráta Dleachta | |||||||
Neamhdhrithleach: |
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Nach mó ná 15% toirte a neart alcólach iarbhír de réir toirte | £1.10 an lítear | |||||||
Ar mó ná 15% toirte ach nach mó ná 18% toirte a neart |
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alcólach iarbhír de réir toirte | ... | ... | ... | ... | £1.53 an lítear | |||
Ar mó ná 18% toirte ach nach mó ná 22% toirte a neart |
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alcólach iarbhír de réir toirte | ... | ... | ... | ... | £1.96 an lítear | |||
Drithleach | ... | ... | ... | ... | ... | ... | ... | £2.18 an lítear |
Fíon, drithleach nó neamhdhrithleach, ar mó ná 22% toirte a neart alcólach iarbhír de réir toirte: |
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Dleacht bhreise in aghaidh gach 1% toirte nó gach codán de |
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1% toirte os cionn 22% toirte | ... | ... | ... | ... | £0.17 an lítear | |||
CUID II
Na Rátaí Dleachta Máil ar Fhíon Déanta
An Cineál Fíona Dhéanta | An Ráta Dleachta | |||||||
Neamhdhrithleach: |
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Nach mó ná 15% toirte a neart alcólach iarbhír de réir toirte | £1.01 an lítear | |||||||
Ar mó ná 15% toirte ach mó ná 18% toirte a neart alcólach |
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iarbhír de réir toirte | ... | ... | ... | ... | ... | £1.38 an lítear | ||
Ar mó ná 18% toirte ach nach mó ná 22% toirte a neart |
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alcólach iarbhír de réir toirte | ... | ... | ... | ... | £1.69 an lítear | |||
Drithleach | ... | ... | ... | ... | ... | ... | ... | £1.89 an lítear |
Drithleach nó neamhdhrithleach, ar mó ná 22% toirte a neart alcólach iarbhír de réir toirte: |
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Dleacht bhreise in aghaidh gach 1% toirte nó gach codán de |
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1% toirte os cionn 22% toirte. | ... | ... | ... | ... | £0.17 an lítear | |||
AN CÚIGIÚ SCEIDEAL
Na Rátaí Dleachta Máil ar Leann Úll agus Leann Piorraí
An Cineál Leanna Úll agus Leanna Piorraí | An Ráta Dleachta | |||||
Nach mó ná 6% toirte a neart alcólach iarbhír de réir toirte | ... | £0.39 an galún | ||||
Ar mó ná 6% toirte ach nach mó ná 8.7% toirte a neart alcólach |
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iarbhír de réir toirte | ... | ... | ... | ... | ... | £1.80 an galún |
Ar mó ná 8.7% toirte a neart alcólach iarbhír de réir toirte | ... | £4.59 an galún | ||||
AN SÉÚ SCEIDEAL
Na Rátaí Dleachta Máil ar Theilifíseáin
An Cineál Teilifíseán | An Ráta Dleachta | |||
Teilifíseáin daite: |
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le scáileán nach mó ná seacht n-orlach déag a thoise uasta | £51 an teilifíseán | |||
le scáileán is mó ná seacht n-orlach déag agus nach mó ná |
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ceithre orlach is fiche a thoise uasta | ... | ... | ... | £64 an teilifíseán |
le scáileán ar mó ná ceithre orlach is fiche a thoise uasta | ... | £79 an teilifíseán | ||
Teilifíseáin mhonacróim: |
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le scáileán nach mó ná seacht n-orlach déag a thoise uasta | £16 an teilifíseán | |||
le scáileán ar mó ná seacht n-orlach déag a thoise uasta | ... | £25 an teilifíseán | ||
AN SEACHTÚ SCEIDEAL
Na Rataí Dleachta Máil ar Cheadúnais Áirithe
CUID I
Ceadúnais Deochanna Meisciúla
(1) | (2) | (3) | (4) |
Uimhir Thagartha | An Cineál Ceadúnais | An tAchtachán | An Dleacht |
| Ceadúnais Monaróirí |
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Ceadúnas a bheidh le baint amach gach bliain ag: |
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1. | Driogaire biotáille | Alt 44 (1) den Acht Airgeadais, 1977. | £100 |
2. | Ceartaitheoirí nó cumascóirí biotáille | £50 | |
3. | Bríbhéir beorach chun a díola | Alt 44 (2) den Acht Airgeadais, 1977. | £100 |
4. | Déantóir milseán chun a ndíola | Alt 43 den Finance (1909-10) Act, 1910 agus Cuid A den Chéad Sceideal a ghabhann leis an Acht sin. | £50 |
5. | Déantóir leanna úll nó leanna piorraí chun a dhíola | Alt 10 (3) den Acht Airgeadais, 1940. | £2.50 |
Ceadúnais Mhórdhíoltóirí |
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Ceadúnas a bheidh le baint amach gach bliain ag: |
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6. | Mórdhíoltóir biotáille | Alt 43 den Finance (1909-10) Act, 1910 agus Cuid B den Chéad Sceideal a ghabhann leis an Acht sin. | £50 |
7. | Mórdhíoltóir beorach | Alt 43 den Finance (1909-10) Act, 1910 agus Cuid B den Chéad Sceideal a ghabhann leis an Acht sin. | £50 |
8. | Mórdhíoltóir fíona | Alt 43 den Finance (1909-10) Act, 1910 agus Cuid B den Chéad Sceideal a ghabhann leis an Acht sin. | £50 |
9. | Mórdhíoltóir biotáille fíona | Alt 9 (1) den Finance Act, 1911. | £50 |
Ar-Cheadúnais Mhiondíoltóirí |
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Ceadúnas a bheidh le baint amach gach bliain ag: |
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10. | Miondíoltóir biotáille | Alt 17 (2) den Acht Airgeadais, 1960. | £50 |
11. | Miondíoltóir beorach | Alt 17 (2) den Acht Airgeadais, 1960. | £50 |
12. | Miondíoltóir fíona | Alt 17 (2) den Acht Airgeadais, 1960. | £50 |
13. | Miondíoltóir milseán | Alt 17 (2) den Acht Airgeadais, 1960. | £50 |
Eis-Cheadúnais Mhiondíoltóirí |
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Ceadúnas a bheidh le baint amach gach bliain ag: |
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14. | Miondíoltóir biotáille | Alt 17 (2) den Acht Airgeadais, 1960. | £50 |
15. | Miondíoltóir beorach | Alt 17 (2) den Acht Airgeadais, 1960. | £50 |
16. | Miondíoltóir leanna úll | Alt 17 (2) den Acht Airgeadais, 1960. | £25 |
17. | Miondíoltóir fíona | Alt 17 (2) den Acht Airgeadais, 1960. | £50 |
18. | Miondíoltóir milseán | Alt 17 (2) den Acht Airgeadais, 1960. | £50 |
Ceadúnais Árthaí Paisinéirí |
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19. | Ceadúnas a bheidh le baint amach gach bliain maidir le hárthach paisinéirí ag an máistir nó ag duine eile a bhaineann leis an árthach agus a bheidh ainmnithe ag úinéir an árthaigh. | Alt 17 (4) den Acht Airgeadais, 1960. | £50 |
20. | Ceadúnas a bheidh le baint amach maidir le hárthach paisinéirí ag an máistir nó ag duine eile a bhaineann leis an árthach agus a bheidh ainmnithe ag úinéir an árthaigh, agus nach mbeidh i bhfeidhm ach ar feadh aon lá amháin. | Alt 17 (4) den Acht Airgeadais, 1960. | £10 |
Ceadúnais Charbad Bia Iarnróid |
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21. | Ceadúnas a bheidh le baint amach gach bliain maidir le carbad bia iarnróid ag an gcuideachta iarnróid nó ag duine eile ar leis an carbad. | Alt 43 den Finance (1909-10) Act, 1910 agus Cuid E den Chéad Sceideal a ghabhann leis an Acht sin. | £50 |
Ceadúnais Aerárthaí Paisinéirí |
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22. | Ceadúnas a bheidh le baint amach gach bliain ag gnólacht aeriompair maidir le hacrárthach ar eitilt is leis an ngnólacht sin nó atá fruilithe aige. | Alt 43 den Finance (1909-10) Act, 1910 agus Cuid G (a cuireadh isteach le halt 8 den Acht Airgeadais, 1943) den Chéad Sceideal a ghabhann leis an Acht sin. | £50 |
CUID II
Deimhnithe Airm Tine
An Cineál Deimhnithe | An Ráta Dleachta | ||||||||
1. Ar dheimhniú airm tine i leith piostail, lena n-áirítear aerphiostal, nó |
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gunnán | ... | ... | ... | ... | ... | ... | ... | ... | £10.00 |
2. Ar dheimhniú airm tine i leith raidhfil, lena n-áirítear mionraidhfil | £10.00 | ||||||||
3. Ar dheimhniú airm tine i leith aerghunna, lena n-áirítear aer-raidhfil | £10.00 | ||||||||
4. Ar dheimhniú airm tine i leith airm thoirmiscthe | ... | ... | ... | £1.00 | |||||
5. Ar dheimhniú airm tine i leith gunna gráin lena mbaineann forálacha |
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alt 12 d'Acht na Arm Tine, 1964 | ... | ... | ... | ... | ... | £1.50 | |||
6. Ar aon deimhniú airm tine eile— |
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Ar dheimhniú amháin den sórt sin | ... | ... | ... | ... | £6.50 | ||||
I gcás ina ndeonófar dhá dheimhniú nó níos mó den sórt sin don duine céanna (ní gá gurb é an tráth céanna é) agus go rachaidh siad in éag ar an dáta céanna— |
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Ar an gcéad deimhniú den sórt sin | ... | ... | ... | £6.50 | |||||
Ar an dara deimhniú den sórt sin agus gach deimhniú den |
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sórt sin ina dhiaidh sin | ... | ... | ... | ... | ... | £1.50 | |||
CUID III
Ceadúnais Chearrbhachais
An Cineál Ceadúnais | An Ráta Dleachta | |||||||
I gcás an tréimhse dá mbeidh an ceadúnas le heisiúint mar a bheidh sonraithe sa deimhniú faoin Acht um Chearrbhachas agus Crannchuir, 1956, á údarú an ceadúnas a eisiúint— |
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(a) gan a bheith níos faide ná trí mhí | ... | ... | ... | £50 | ||||
(b) a bheith níos faide ná trí mhí ach gan a bheith níos faide ná |
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sé mhí | ... | ... | ... | ... | ... | ... | ... | £100 |
(c) a bheith níos faide ná sé mhí ach gan a bheith níos faide ná |
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naoi mí | ... | ... | ... | ... | ... | ... | ... | £150 |
(d) a bheith níos faide ná naoi mí | ... | ... | ... | ... | £200 | |||
CUID IV
Ceadúnais Eile
(1) | (2) | (3) | (4) | (5) |
Uimhir Thagartha | An Cineál Ceadúnais | An tAchtachán lena bhforchuirtear an dleacht | An Dáta Feidhme | An Dleacht |
1. | Ceadúnas ceantálaí | Alt 11 den Acht Airgeadais 1947 | An 6ú lá d'Iúil, 1980 | £100 |
2. | Cead ceantála | Alt 12 den Acht Airgeadais 1947 | An 6ú lá d'Iúil, 1980 | £100 |
3. | Ceadúnas gníomhaire tithe | An 6ú lá d'Iúil, 1980 | £50 | |
4. | Ceadúnas geallghlacadóra | An 1ú lá de Nollaig, 1980 | £100 | |
5. | Deimhniú cláraitheachta áitribh gheallghlacadóra | An 1ú lá de Nollaig, 1980 | £100 | |
6. | Ceadúnas scagaire ola hidreacarbóin | Alt 1 (4) den Acht Airgid (Forálacha Ilghnéitheacha), 1935 | An 1ú lá d'Fheabhra, 1981 | £50 |
7. | Ceadúnas déantóra lasán | Alt 3 (2) den Finance (New Duties) Act, 1916 | An 1ú lá d'Aibreán, 1981 | £50 |
8. | Ceadúnas déantóra biotáille meitilí | Alt 27 den Revenue Act, 1889 | An 1ú lá de Dheireadh Fómhair, 1980. | £50 |
9. | Ceadúnas miondíoltóra biotáille meitilí | Alt 27 den Revenue Act, 1889 | An 1ú lá de Deireadh Fómhair, 1980 | £2.50 |
10. | Ceadúnas iasachtóra airgid | Alt 18 (1) den Acht Airgid, 1933 | An 1ú lá de Lúnasa, 1980 | £100 |
11. | Ceadúnas geallbhróicéara | An 1ú lá de Lúnasa, 1980 | £100 | |
12. | Ceadúnas déantóra uiscí boird | Alt 9 den Finance Act, 1916 | An 1ú lá de Bhealtaine, 1981 | £25 |
13. | Ceadúnas monaróra táirgí tobac | Alt 10 (1) den Acht Airgeadais (Dleacht Máil ar Tháirgí Tobac), 1977 | An 1ú lá d'Eanair, 1981 | £50 |
14. | Ceadúnas déantóra bonn | Mír 5 den Ordú chun Diúitéthe do Ghearradh go Práinneach (Uimh. 66), 1935 (R.& O.R., Uimh. 81 de 1935) | An 13ú lá d'Aibreán, 1981 | £50 |
AN tOCHTÚ SCEIDEAL
Na hAchtacháin a Aisghairtear
(1) | (2) | (3) |
Uimhir agus Bliain | Gearrtheideal | Méid na hAisghairme |
Fo-ailt (1), (2), (3), (4) agus (6) d'alt 37. | ||
Míreanna (c) agus (h) d'alt 18. | ||
Na focail “custam ná” i mír (a) agus “custam nó” i mír (b) d'alt 18. |
Na hAchtanna dá dTagraítear | |
An tAcht um na Connaught Rangers (Pinsin), 1936 | |
Finance Act, 1894 | 1894, c. 30 |
Finance Act, 1896 | 1896, c. 28 |
Finance (1909-10) Act, 1910 | 1910, c. 8 |
Finance Act, 1911 | 1911, c. 48 |
Finance Act, 1912 | 1912, c. 8 |
Finance Act, 1916 | 1916, c. 24 |
Finance Act, 1919 | 1919, c. 32 |
Finance Act, 1922 | 1922, c. 17 |