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Number 14 of 1982
FINANCE ACT, 1982
ARRANGEMENT OF SECTIONS
Income Tax, Resource Tax, Corporation Tax and Capital Gains Tax
Income Tax
Taxation of Farming Profits
Resource Tax
Income Tax and Corporation Tax
Amendment of provisions relating to relief in respect of increase in stock values. | |
Application of section 31 (building societies) of Corporation Tax Act, 1976, for year 1982-83. |
Corporation Tax
Reduction of corporation tax in relation to interest on certain loans to farmers. |
Tax on Chargeable Gains
Corporation Tax: Assurance Companies
Corporation Tax: Relief in respect of Increase in Employment
Profit Sharing Schemes
The period of retention, the release date and the appropriate percentage. | |
Anti-avoidance and Anti-evasion
Customs and Excise
Value-Added Tax
Stamp Duties
Amendment of section 41 (stamp duty on bills of exchange and promissory notes) of Finance Act, 1970. | |
Capital Acquisitions Tax
Miscellaneous
Amendment of Enactments
Amendments Consequential on Changes in Rates of Corporation Tax
Application of sections 182 and 184 (relief in respect of certain losses and capital allowances) of Corporation Tax Act, 1976
Amendment of Chapter VI (Corporation Tax: Relief in Relation to Certain Income of Manufacturing Companies) of Finance Act, 1980
Profit Sharing Schemes
Approval of Schemes
Conditions as to the Shares
Individuals Ineligible to Participate
Provisions as to the Trust Instrument
Interpretation
Stamp Duty on Instruments
Acts Referred to | |
1931, No. 8 | |
1932, No. 24 | |
Assurance Companies Act, 1909 | 1909, c. 49 |
1931, No. 27 | |
1976, No. 8 | |
1975, No. 20 | |
1978, No. 33 | |
1971, No. 24 | |
1936, No. 37 | |
1976, No. 7 | |
Customs Consolidation Act, 1876 | 1876, c. 36 |
1926, No. 18 | |
Excise Management Act, 1827 | 1827, c. 53 |
Finance Act, 1902 | 1902, c. 7 |
Finance Act, 1920 | 1920, c. 18 |
1926, No. 35 | |
1950, No. 18 | |
1952, No. 14 | |
1961, No. 23 | |
1968, No. 33 | |
1969, No. 21 | |
1970, No. 14 | |
1971, No. 23 | |
1972, No. 19 | |
1973, No. 19 | |
1974, No. 27 | |
1975, No. 6 | |
1976, No. 16 | |
1977, No. 18 | |
1978, No. 21 | |
1979, No. 11 | |
1980, No. 14 | |
1981, No. 16 | |
1981, No. 28 | |
1952, No. 24 | |
1968, No. 7 | |
1976, No. 30 | |
1966, No. 21 | |
1981, No. 37 | |
1967, No. 6 | |
1981, No. 14 | |
1936, No. 45 | |
1963, No. 28 | |
1924, No. 48 | |
1934, No. 43 | |
1964, No. 10 | |
1935, No. 2 | |
1967, No. 21 | |
Roads Act, 1920 | 1920, c. 72 |
1961, No. 24 | |
1981, No. 1 | |
Succession Duty Act, 1853 | 1853, c. 51 |
Stamp Act, 1891 | 1891, c. 39 |
1972, No. 22 | |
1978, No. 34 | |
Number 14 of 1982
FINANCE ACT, 1982
PART I
Income Tax, Resource Tax, Corporation Tax and Capital Gains Tax
Chapter I
Income Tax
Amendment of provisions relating to exemption from income tax.
1.—As respects the year 1982-83 and subsequent years of assessment, the Finance Act, 1980, is hereby amended—
(a) in subsection (2) of section 1, by the substitution of “£4,400” for “£4,000” and of “£2,200” for “£2,000”, and
(b) in subsection (6) of section 2, by the substitution of “£5,000” for “£4,600”, of “£6,000” for “£5,600”, of “£2,500” for “£2,300” and of “£3,000” for “£2,800”,
and the said subsections (2) and (6), as so amended, are set out in the Table to this section.
TABLE
(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, £4,400, and
(b) in any other case, £2,200.
(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, £5,000:
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 £6,000;
(b) in any other case, £2,500:
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 £3,000.
Personal reliefs.
2.—(1) Where a deduction falls to be made from the total income of an individual for the year 1982-83 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 1981-82 | Amount to be deducted from total income for 1982-83 and subsequent years | |
(1) | (2) | (3) | |
£ | £ | ||
(married man) | 2.230 | } | 2.900 |
(man married in the year of assessment) | 2.345 | ||
(widowed person) | 1.185 | 1.950 | |
(widow bereaved in the year of assessment) | 2.230 | 2.900 | |
(single person) | 1.115 | 1.450 | |
(additional allowance for widows and others in respect of children) | |||
(widowed person) | 650 | 950 | |
(others) | 650 | 1.450 | |
(employee allowance) | 600 | 600 | |
(housekeeper taking care of children) | 165 | Nil | |
(relative taking care of unmarried person's brother or sister) | 165 | Nil | |
(child) | 195 | 100 | |
(incapacitated child) | 500 | 500 | |
(dependent relative) | 95 | 110 | |
(housekeeper taking care of incapacitated person) | 500 | 700 | |
(blind person) | 400 | 500 | |
(both spouses blind) | 1,000 | 1,200 | |
(age allowance, single or windowed person) | 80 | 100 | |
(age allowance, married man) | 180 | 200 | |
(2) Section 6 of the Finance Act, 1974, section 6 of the Finance Act, 1978, section 3 of the Finance Act, 1979, section 4 of the Finance Act, 1980, and section 2 of the Finance Act, 1981, shall have effect subject to the provisions of this section.
(3) The First Schedule shall have effect for the purpose of supplementing subsection (1).
Alteration of rates of income tax.
3.—Section 8 of the Finance Act, 1980, is hereby amended, as respects the year 1982-83 and subsequent years of assessment, by the substitution of the following Table for the Table to the said section:
“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 £3,000 | 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 £6,000 | 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. | ||
”
Benefit of use of a car.
4.—(1) This section shall have effect in relation to income tax for the year 1982-83 and subsequent years of assessment.
(2) (a) In relation to a person chargeable to tax in respect of an employment, this section shall have effect for a year of assessment in relation to a car which, by reason of the employment, is made available (without a transfer of the property in it) to him and it is in that year available for his private use.
(b) In relation to a car in respect of which this section has effect for a year of assessment—
(i) Chapter III of Part V of the Income Tax Act, 1967, shall not have effect for that year in relation to the expense incurred in connection with the provision of the car, and
(ii) for that year, there shall be treated as emoluments of the employment by reason of which the car is made available, and accordingly chargeable to income tax, the amount, if any, by which the cash equivalent of the benefit of the car for the year exceeds the aggregate for the year of the amounts which the employee is required to make good and actually makes good to the employer in respect of any part of the costs of providing or running the car:
Provided that any part of such aggregate in respect of which the said cash equivalent is reduced under subsection (3) (a) shall be disregarded for the purposes of this subparagraph.
(3) (a) The cash equivalent of the benefit of a car for a year of assessment shall be 20 per cent. of the original market value of the car, but shall be reduced—
(i) where no part of the cost, for that year, of the fuel used in the course of the private use of the car by the employee is borne directly or indirectly by the employer, by 3 per cent. of the original market value of the car,
(ii) where no part of the cost, for that year, of the insurance of the car is borne directly or indirectly by the employer, by 2 per cent. of the original market value of the car,
(iii) where no part of the cost, for that year, of repair and servicing of the car is borne directly or indirectly by the employer, by 2 per cent. of the original market value of the car, and
(iv) where no part of the excise duty, for that year, on the licence under section 1 of the Finance (Excise Duties) (Vehicles) Act, 1952, relating to the car is borne directly or indirectly by the employer, by ½ per cent. of the original market value of the car.
(b) Where a car in respect of which this section has effect in relation to a person for a year of assessment is made available to him for part only of that year, the cash equivalent of the benefit of that car as respects that person for that year shall be an amount which bears to the full amount of the cash equivalent of the said car for that year (ascertained under paragraph (a)) the same proportion as that part of the year bears to the said year.
(4) (a) Where, in relation to a person, the business mileage for a year of assessment exceeds 10,000, the cash equivalent of the benefit of the car for that year, instead of being the amount ascertained under subsection (3), shall be the percentage of that amount applicable to that business mileage under the Table to this subsection.
(b) In the Table to this subsection any percentage shown in column (3) is that applicable to any business mileage for a year of assessment which
(i) exceeds the lower limit shown in column (1), and
(ii) does not exceed the upper limit (if any) shown in column (2),
opposite the mention of that percentage in column (3).
TABLE
Business mileage | Percentage | |
lower limit | upper limit | |
(1) | (2) | (3) |
Miles | Miles | |
10,000 | 11,000 | 95 per cent. |
11,000 | 12,000 | 90 per cent. |
12,000 | 13,000 | 85 per cent. |
13,000 | 14,000 | 80 per cent. |
14,000 | 15,000 | 75 per cent. |
15,000 | 16,000 | 70 per cent. |
16,000 | 17,000 | 65 per cent. |
17,000 | 18,000 | 60 per cent. |
18,000 | 19,000 | 55 per cent. |
19,000 | 20,000 | 50 per cent. |
20,000 | 21,000 | 45 per cent. |
21,000 | 22,000 | 40 per cent. |
22,000 | 23,000 | 30 per cent. |
23,000 | 24,000 | 20 per cent. |
24,000 | 25,000 | 10 per cent. |
25,000 | — | Nil |
(5) (a) Where any amount is to be treated as emoluments of an employment under subsection (2) (b) (ii) for a year of assessment, it shall be the duty of the person who is chargeable to tax in respect of that amount to deliver in writing to the inspector, not later than thirty days after the end of that year, particulars of the car, of its original market value, and of the business mileage and private mileage for the year of assessment.
(b) If, in relation to a year of assessment—
(i) a person makes default in the delivery of particulars in relation to the original market value of a car in respect of which this section has effect in relation to him or in relation to his business mileage or his private mileage for the year, or
(ii) the inspector is not satisfied with the particulars which have been delivered by the person,
then the original market value or business mileage or private mileage which is to be taken into account for the purpose of computing the amount of the tax to which that person is to be charged shall be such value or mileage, as the case may be, as, according to the best of the inspector's judgment, ought to be so taken into account:
Provided that, in the absence of sufficient evidence to the contrary, the business mileage for a year of assessment in relation to a person shall be determined by deducting 5,000 from the total number of miles travelled in that year by that person in a car or cars in respect of which this section has effect in relation to him.
(c) The inspector, in making a computation for the purposes of an assessment or of the Income Tax (Employments) Regulations, 1960 (S.I. No. 28 of 1960), before the end of the year of assessment to which the computation relates, in relation to a person in relation to whom this section has effect for that year of assessment, shall make an estimate of that person's business mileage for the purpose of the computation, and the provisions of section 528 of the Income Tax Act, 1967, shall, with any necessary modifications, have effect in relation to the estimate so made as it has in relation to an estimate made under that section.
(d) A value or mileage taken into account under paragraph (b) may be amended by the Appeal Commissioners or the Circuit Court on the hearing or the rehearing of an appeal against an assessment in respect of the employment in the performance of the duties of which the business mileage is done.
(6) (a) This subsection applies to any car in the case of which the inspector is satisfied (whether on a claim under this subsection or otherwise) that it has for any year been included in a car pool for the use of the employees of one or more employers.
(b) A car is to be treated as having been so included for a year if—
(i) in that year it was made available to, and actually used by, more than one of those employees and, in the case of each of them, it was made available to him by reason of his employment but it was not in that year ordinarily used by any one of them to the exclusion of the others; and
(ii) in the case of each of them any private use of the car made by him in that year was merely incidental to his other use of it in the year; and
(iii) it was in that year not normally kept overnight on or in the vicinity of any residential premises where any of the employees was residing, except while being kept overnight on premises occupied by the person making the car available to them.
(c) Where this subsection applies to a car, then for the year in question the car is to be treated under this section as not having been available for the private use of any of the employees.
(d) A claim under this subsection in respect of a car for any year may be made by any one of the employees mentioned in paragraph (b) (i) above (they being referred to in paragraph (e) as “the employees concerned”) or by the employer on behalf of all of them.
(e) (i) Any person who is aggrieved by a decision of the inspector on any question arising under this subsection may, by notice in writing to that effect given to the inspector within two months from the date on which notice of the decision is given to him, make an application to have his claim for relief heard and determined by the Appeal Commissioners.
(ii) Where an application is made under subparagraph (i), the Appeal Commissioners shall hear and determine the claim in like manner as an appeal made to them against an assessment and all the provisions of the Income Tax Acts relating to such an appeal (including the provisions relating to the rehearing of an appeal and to the statement of a case for the opinion of the High Court on a point of law) shall apply accordingly with any necessary modifications.
(iii) On an appeal against the decision of the inspector on a claim under this section all the employees concerned may take part in the proceedings, and the determination of the Appeal Commissioners or the Circuit Court, as the case may be, shall be binding on all those employees, whether or not they have taken part in the proceedings.
(iv) Where an appeal against the decision of the inspector on a claim under this subsection has been determined, no appeal against the inspector's decision on any other such claim in respect of the same car while in the same car pool and the same year shall be entertained.
(7) Section 178(1) of the Income Tax Act, 1967, is hereby amended by the insertion after paragraph (aa) of the following paragraph:
“(aaa) particulars of any car, within the meaning of section 4 of the Finance Act, 1982, made available to those persons by reason of that employment;”.
(8) Schedule 15 to the Income Tax Act, 1967, is hereby amended by the insertion in column (1) thereof of “Finance Act, 1982, section 4”.
(9) (a) In this section—
“business mileage for a year of assessment”, in relation to a person, means the total number of whole miles travelled in the year in the course of business use by that person of a car or cars in respect of which this section has effect in relation to that person;
“business use”, in relation to a car in respect of which this section has effect in relation to a person, means travelling in the car which that person is necessarily obliged to do in the performance of the duties of his employment;
“car” means any mechanically propelled road vehicle constructed or adapted for the carriage of passengers other than a vehicle of a type not commonly used as a private vehicle and unsuitable to be so used;
“employment” means an office or employment of profit such that any emoluments (within the meaning of section 111 of the Income Tax Act, 1967) thereof would fall to be charged to tax and related expressions shall be construed accordingly;
“private use”, in relation to a car, means use of the car other than business use.
(b) For the purposes of this section—
(i) (I) a car made available in any year to an employee by reason of his employment is deemed to be available in that year for his private use unless the terms on which the car is so made available prohibit such use and no such use is made of the car in that year;
(II) a car made available to an employee by his employer or by a person connected with the employer is deemed to be made available to him by reason of his employment (unless the employer is an individual and it can be shown that the car was made so available in the normal course of his domestic, family or personal relationships);
(III) a car shall be treated as available to a person and for his private use if it is available to a member or members of his family or household;
(IV) references to a person's family or household are references to his spouse, his sons and daughters and their spouses, his parents and his servants, dependants and guests;
(ii) in relation to a car in respect of which this section has effect expenditure in respect of any costs borne by a person connected with the employer shall be treated as borne by the employer;
(iii) a person shall be regarded as connected with another person if he would be so regarded under section 16(3) of the Finance (Miscellaneous Provisions) Act, 1968, for the purposes of Part IV of that Act;
(iv) the original market value of a car is the price (including any duty of customs, duty of excise, or value-added tax, chargeable on the car) which it might reasonably have been expected to fetch if sold in the State singly in a retail sale in the open market immediately before the date of its first registration in the State under section 6 of the Roads Act, 1920, or under corresponding earlier legislation, or elsewhere under the corresponding legislation of any country or territory.
Allowance for rent paid by certain tenants.
5.—(1) The Income Tax Act, 1967, is hereby amended by the insertion after section 142 of the following section:
“142A.—(1) In this section—
‘residential premises’ means property held under a tenancy, being—
(a) a building or part of a building used or suitable for use as a dwelling, and
(b) land which the occupier of a building or part of a building used as a dwelling has for his own occupation and enjoyment with the said building or part as its garden or grounds of an ornamental nature;
‘rent’ includes any periodical payment in the nature of rent made in return for a special possession of residential premises, or for the use, occupation or enjoyment of residential premises, but does not include so much of any rent or payment as—
(a) is paid or made to defray the cost of maintenance of or repairs to residential premises for which in the absence of agreement to the contrary the tenant would be liable,
(b) relates to the provision of goods or services,
(c) relates to any right or benefit other than the bare right to use, occupy and enjoy residential premises, or
(d) is the subject of a right of reimbursement or a subsidy from any source enjoyed by the person making the payment, unless such reimbursement or subsidy cannot be obtained;
‘tenancy’ includes any contract, agreement or licence, under or in respect of which rent is paid, but does not include—
(a) a tenancy which, apart from any statutory extension, is a tenancy for a freehold estate or interest or for a definite period of 50 years or more,
(b) a tenancy in relation to which the person beneficially entitled to the rent is a Minister of the Government, the Commissioners of Public Works in Ireland, or a housing authority for the purposes of the Housing Act, 1966, or
(c) a tenancy in relation to which an agreement or provision exists under which the rent paid or part of it is or may be treated as consideration or part consideration, in whatever form, for the creation of a further or greater estate, tenancy or interest in the residential premises concerned or in any other property.
(2) (a) In relation to income tax for 1983-84 and each subsequent year of assessment, if an individual (referred to in this section as ‘a claimant’) proves that—
(i) at any time during the year of assessment he was of the age of sixty-five years or upwards, and
(ii) in the year ending on the 31st day of December prior to that year of assessment, he has made a payment on account of rent in respect of residential premises which, during the period in respect of which the payment was made, was his only or main residence,
he shall be entitled to a deduction of an amount equal to the aggregate of all such payments proved to be so made, or to the relevant limit, whichever is the lesser:
Provided that in the case of a claimant who is a husband assessed to tax for the year of assessment in accordance with the provisions of section 194, any payments made by his spouse, in respect of which she would have been entitled to relief under this section if she were assessed to tax for the year of assessment in accordance with the provisions of section 193 (apart from the proviso thereto), shall be deemed to have been made by the claimant.
(b) In this subsection ‘the relevant limit’ means—
(i) in the case of a claimant who is entitled to a deduction under section 138 (a), £1,000, and
(ii) in any other case, £500.
(3) (a) Where a payment is made partly on account of rent and partly on account of anything which is not rent, such apportionment of the payment shall be made as is necessary in order to determine for the purposes of this section the amount paid on account of rent.
(b) Any apportionment required by this subsection shall be made by the inspector according to the best of his knowledge and judgment.
(c) (i) Any person who is aggrieved by a decision of the inspector on any question arising under this subsection may, by notice in writing to that effect given to the inspector within thirty days from the date on which notice of the decision is given to him, make an application claiming relief against the decision and the claim shall be heard and determined by the Appeal Commissioners.
(ii) Where an application is made under subparagraph (i), the Appeal Commissioners shall hear and determine the claim in like manner as an appeal made to them against an assessment and all the provisions of the Income Tax Acts relating to such an appeal (including the provisions relating to the rehearing of an appeal and to the statement of a case for the opinion of the High Court on a point of law) shall apply accordingly with any necessary modifications.
(4) Where a payment on account of rent is made in respect of any period, that payment shall be deemed for the purposes of this section to be made in the year into which the period falls:
Provided that if the period falls partly into one year and partly into another year, the amount of the payment made in respect of that period shall be apportioned to each year in the proportion which the part of the period falling into that year bears to the whole of the period and the amount so apportioned to a year shall be deemed, for the purposes of this section, to be paid in that year.
(5) (a) Any claim for relief under this section in respect of a payment on account of rent shall be accompanied by—
(i) a certificate and statement in a form (being a form prescribed by the Revenue Commissioners) signed by the claimant setting forth—
(A) the name, address and income tax reference number of the claimant,
(B) the name and address of the person or body of persons beneficially entitled to the rent under the tenancy under which the rent was paid,
(C) the postal address of the premises in respect of which the rent was paid, and
(D) full particulars of the tenancy under which the rent was paid,
and
(ii) in respect of each payment on account of rent in respect of which relief is claimed a receipt or acknowledgement given pursuant to the provisions of subsection (6).
(b) Failure to furnish any of the particulars mentioned in paragraph (a) (i) or failure to furnish a receipt or acknowledgement mentioned in paragraph (a) (ii) shall be grounds for refusal of the claim:
Provided that—
(i) the inspector may waive the requirement at paragraph (a) (i) (B) on receipt of satisfactory proof that the claimant's inability to comply therewith is bona fide, and
(ii) the inspector may waive the requirement at paragraph (a) (ii) on receipt of satisfactory proof of the total rent paid in the relevant period and on being furnished with the name and address of the person or body of persons to whom it was paid.
(c) (i) Any person who is aggrieved by a decision of the inspector on any question arising under this subsection may, by notice in writing to that effect given to the inspector within thirty days from the date on which notice of the decision is given to him, make an application to have his claim for relief heard and determined by the Appeal Commissioners.
(ii) Where an application is made under subparagraph (i), the Appeal Commissioners shall hear and determine the claim in like manner as an appeal made to them against an assessment to tax and all the provisions of the Income Tax Acts relating to such an appeal (including the provisions relating to the rehearing of an appeal and to the statement of a case for the opinion of the High Court on a point of law) shall apply accordingly with any necessary modifications.
(6) (a) Where at any time after the passing of this Act a payment is made on account of rent by a person (hereafter in this subsection referred to as ‘the tenant’) who is entitled to relief under this section or who has reason to believe that he may be so entitled and at the time of such payment the tenant requests a receipt or acknowledgement of the payment, the person or body of persons beneficially entitled to the rent shall, within 7 days from the date of the payment, give to the tenant a receipt or acknowledgement of that payment and, thereafter, in respect of any subsequent payment on account of rent to which that person or body of persons is beneficially entitled and which is made by the tenant, the person or body of persons shall, within 7 days from the date of the payment, give to the tenant a receipt or acknowledgement of the payment, whether requested to do so or not.
(b) Any receipt or acknowledgement given pursuant to this subsection shall be in writing and shall contain—
(i) the name and address of the tenant,
(ii) the name and address of the person or body of persons giving the receipt or acknowledgement, and
(iii) the amount of the payment and the period in respect of which it is paid.
(7) (a) The Revenue Commissioners may make regulations, for the purpose of giving effect to this section, with respect to the allowance granted by this section, or to any matter ancillary or incidental thereto, or, in particular and without prejudice to the generality of the foregoing, to provide for—
(i) the proof by a claimant of payment on account of rent,
(ii) the disclosure of information by a person in receipt of a payment on account of rent,
(iii) the maintenance of records and the production to and inspection by persons authorised by the Revenue Commissioners of such records and the taking by such persons of copies of, or of extracts from, such records,
(iv) for appeals with respect to matters arising under the regulations which would not otherwise be the subject of an appeal.
(b) Every regulation made under this section shall be laid before Dáil Éireann as soon as may be after it is made and, if a resolution annulling the regulation is passed by Dáil Éireann within the next twenty-one days on which Dáil Éireann has sat after the regulation is laid before it, the regulation shall be annulled accordingly, but without prejudice to the validity of anything previously done thereunder.
(8) Any deduction under this section shall be in substitution for, and not in addition to, any deduction to which the individual might be entitled in respect of the same payments under any other provision of the Income Tax Acts.”.
(2) The Income Tax Act, 1967, is hereby further amended—
(a) in section 198(1)(a), by the insertion in subparagraph (iv) after “sections” of “142A,”, and
(b) in Schedule 15, by the insertion in column (1) of “section 142A or Regulations thereunder”.
Special allowance in respect of P.R.S.I. for 1982-83.
6.—(1) In this section—
“insurable employment” has the meaning assigned to it by section 2 (1) of the Social Welfare (Consolidation) Act, 1981;
“specified emoluments” means emoluments within the meaning of section 111(4) of the Income Tax Act, 1967, which arise to a specified employed contributor from an insurable employment;
“specified employed contributor” means a person who is an employed contributor for the purposes of the Social Welfare (Consolidation) Act, 1981, but does not include a person—
(a) who is an employed contributor for those purposes by reason only of sect ion 65 (1) of that Act,
(b) in whose case section 10(7) of that Act has effect, or
(c) to whom Article 7 of the Social Welfare (Modifications of Insurance) Regulations, 1979 (S.I. No. 87 of 1979), applies.
(2) For the purpose of ascertaining the amount of the income on which an individual (being an individual who is a specified employed contributor) is to be charged to income tax for the year 1982-83 in a case where the total income of the individual for the said year consists of or includes specified emoluments (including in a case where the individual is a husband who is assessed to tax in accordance with the provisions of section 194 of the Income Tax Act, 1967, any specified emoluments of his wife which are deemed to be income of his by that section for the purposes referred to in that section)—
(i) a deduction of £312 shall be made from so much, if any, of the specified emoluments (but not including, in the case where the individual is a husband assessed as aforesaid, the specified emoluments, if any, of his wife) as arise to the individual, and
(ii) in the case where the individual is a husband assessed as aforesaid, a deduction of £312 shall be made from so much, if any, of the specified emoluments as arise to his wife.
(3) Any deduction to be made under this section from specified emoluments shall be given in priority to any deduction to be made under section 138B of the Income Tax Act, 1967, from those emoluments.
(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 a deduction under this section.
Amendment of ection 152 (life insurance relief—general provisions) of Income Tax Act, 1967.
7.—In relation to income tax for the year 1982-83 and subsequent years of assessment, section 152 of the Income Tax Act, 1967, is hereby amended by the insertion of the following subsection after subsection (1):
“(1A) (a) In this subsection—
‘policy of insurance’ includes a provision or arrangement for the purpose of securing a deferred annuity;
‘premium’ includes such a sum as is referred to in section 143(1)(b);
‘special terms’, in relation to a policy of insurance, means terms or conditions which, by reason of special circumstances concerning the health of the insured person, are less favourable as to the amounts of the premiums payable than those which would otherwise be available from the same insurer.
(b) Where the aggregate amount of the premiums paid on a policy of insurance containing special terms is in excess of the aggregate amount of the premiums which would have been payable on the policy of insurance if it did not contain special terms and were in all other respects unchanged—
(i) relief shall be given under sections 143 and 151 in respect of the amount of the excess without regard to the provisions of subsection (1), and
(ii) in determining the amount of any other relief to be given under those sections, apart from relief in respect of the excess, subsection (1) shall have effect as if the excess had not been paid.”.
Restriction of relief in respect of interest paid on certain loans at a reduced rate.
8.—(1) (a) In this section—
“employee”, in relation to an employer, means an individual employed by the said employer in an employment to which Chapter III of Part V of the Income Tax Act, 1967, applies including, in a case where the employer is a body corporate, a director, within the meaning of that Chapter, of the body corporate;
“employer”, in relation to an individual, means—
(i) a person of whom the individual or his spouse is an employee,
(ii) a person of whom the individual becomes an employee subsequent to the making of a loan by the person to the individual, and while any part of the loan, or of another loan replacing it, is outstanding,
(iii) a person connected with a person referred to in paragraph (i) or (ii);
“loan” includes any form of credit, and references to a loan include references to any other loan applied directly or indirectly towards the replacement of another loan;
“preferential loan” means a loan, in respect of which no interest is payable or interest is payable at a preferential rate, made directly or indirectly to an individual or his spouse by a person who in relation to the individual is an employer;
“preferential rate” means a rate less than the specified rate;
“the specified rate” means—
(i) subject to paragraph (ii) of this definition, the rate of 12 per cent. per annum or such other rate (if any) as stands prescribed by the Minister for Finance by regulations, or
(ii) in a case where—
(I) a preferential loan is made to an employee by an employer,
(II) the making of loans, for a stated term of years at a rate of interest which does not vary for the duration of the loan, forms part of the trade of the employer, and
(III) the rate of interest at which the employer in the course of his trade at the time the preferential loan is or was made makes or made loans at arm's length to persons, other than employees, for the purposes of purchasing a dwelling-house for occupation by the borrower as a residence is less than 12 per cent. per annum,
the first-mentioned rate in subparagraph (III).
(b) For the purposes of this section a person shall be regarded as connected with another person if he would be so regarded for the purposes of section 8 of the Finance Act, 1978.
(c) In this section a reference to a loan being made by a person includes a reference to a person assuming the rights and liabilities of the person who originally made the loan and to a person arranging, guaranteeing or in any way facilitating a loan or the continuation of a loan already in existence.
(2) Where an individual has, at any time during a year of assessment, being the year 1982-83 or any subsequent year of assessment, a preferential loan or loans made directly or indirectly to him by a person who, at the time the loan is made, is, or at a time subsequent to the making of the loan, becomes, an employer in relation to the individual, the individual shall, subject to the provisions of subsection (4), be regarded for the purposes of section 110 of the Income Tax Act, 1967, or, in a case where profits or gains from an employment with that person would be chargeable to tax under Case III of Schedule D, for the purposes of a charge to tax under the said Case III, as having received in that year of assessment as a perquisite of an office or employment with that person a sum equal to—
(a) if no interest is payable on the preferential loan or loans, the amount of interest which would have been payable in that year, if interest had been payable on the loan or loans at the specified rate, or
(b) if interest is paid or payable at a preferential rate or rates, the difference between the aggregate amount of interest paid or payable in that year and the amount of interest which would have been payable in that year, if interest had been payable on the loan or loans at the specified rate,
and the individual or, in the case of an individual who is a wife whose husband is chargeable to tax for the year of assessment in accordance with the provisions of section 194 of the Income Tax Act, 1967, the husband of the individual, shall be charged to tax accordingly.
(3) Where an individual has a loan made to him directly or indirectly in the year 1982-83 or any subsequent year of assessment, by a person who, at the time the loan is made or at a time subsequent to the making of the loan, is or becomes an employer in relation to the individual and the loan or any interest payable on the loan is released or written off, in whole or in part, the individual shall be deemed for the purposes of section 110 of the Income Tax Act, 1967, or in a case where profits or gains from an employment with that person would be chargeable to tax under Case III of Schedule D for the purposes of a charge to tax under the said Case III, to have received in the year of assessment in which the release or writing off took place as a perquisite of an office or employment with that person a sum equal to that which is released or written off and the individual or, in the case of an individual who is a wife whose husband is chargeable to tax for the year of assessment in accordance with the provisions of section 194 of the Income Tax Act, 1967, the husband of the individual shall be charged to tax accordingly.
(4) Where for any year of assessment a sum is chargeable to tax under subsection (2) in respect of a preferential loan or loans or under subsection (3) in respect of an amount of interest written off or released, the individual to whom the loan or loans were made shall be deemed, for the purposes of sections 76 (1) and 496 of, and paragraph 1 (2) of Part III of Schedule 6 to, the Income Tax Act, 1967, to have paid in the year of assessment an amount or additional amount of interest, as the case may be, on the loan or loans equal to the said sum or the individual by whom the interest written off or released was payable shall be deemed for the said purposes to have paid in the year of assessment the interest released or written off.
(5) This section shall not apply to a loan made by an employer, being an individual, and shown to have been made in the normal course of his domestic, family or personal relationships.
(6) Section 178 (1) of the Income Tax Act, 1967, is hereby amended by the substitution for paragraph (aa) of the following paragraph—
“(aa) particulars of any preferential loan, within the meaning of section 8 of the Finance Act, 1982, which is made, released or written off by him, in whole or in part, and particulars of any interest released, written off or refunded by him in whole or in part and which was payable or paid on a preferential loan; and”.
(7) Any amount chargeable to tax by virtue of this section shall not be emoluments for the purpose of section 138B of the Income Tax Act, 1967.
(8) Section 10 of the Finance Act, 1979, shall not apply or have effect in relation to the year 1982-83 or any subsequent year of assessment.
(9) Every regulation made under this section shall be laid before Dáil Éireann as soon as may be after it is made and, if a resolution annulling the regulation is passed by Dáil Éireann within the next twenty-one days on which Dáil Éireann has sat after the regulation is laid before it, the regulation shall be annulled accordingly, but without prejudice to the validity of anything previously done thereunder.
Veterans of War of Independence.
9.—(1) In this section—
“military service” means the performance of duty as a member of an organisation to which Part II of the Army Pensions Act, 1932, applies, but includes military service within the meaning of that Part of that Act, military service within the meaning of the Military Service Pensions Act, 1924, and service in the Forces within the meaning of the Military Service Pensions Act, 1934;
“relevant legislation” means the Army Pensions Acts, 1923 to 1980, the Military Service Pensions Acts, 1924 to 1964, the Connaught Rangers (Pensions) Acts, 1936 to 1964, any Act passed before or after the passing of this Act amending any of those Acts and any regulation (in so far as it affects a pension, allowance, benefit or gratuity under any of those Acts or any Act so passed) made before or after such passing under the Pensions (Increase) Act, 1964, or under any of those Acts or any such Act so passed;
“relevant military service” means military service during any part of a period referred to in section 5 (2) of the Army Pensions Act, 1932, or, in the case of a qualified person within the meaning of the Connaught Rangers (Pensions) Act, 1936, the circumstances referred to in paragraphs (a), (b) and (c) of section 2 of that Act;
“veteran of the War of Independence” means a person who—
(a) was a member of an organisation to which Part II of the Army Pensions Act, 1932, applies, or a qualified person within the meaning of the Connaught Rangers (Pensions) Act, 1936, and
(b) was engaged in relevant military service.
(2) A pension, allowance, benefit or gratuity, in so far as it is related to the relevant military service of a veteran of the War of Independence, or to an event which happened during or in consequence of such relevant military service, which is paid under the relevant legislation—
(a) to such veteran or
(b) to the wife or widow or to a child or other dependant or partial dependant of such veteran,
shall be exempt from tax and shall not be reckoned in computing income for the purposes of the Income Tax Acts.
(3) This section shall have effect for the year 1980-81 and subsequent years of assessment.
Amendment of section 485 (recovery by sheriff or country registrar) of Income Tax Act, 1967.
10.—Section 485 (5) of the Income Tax Act, 1967, is hereby amended, with effect as on and from the date of the passing of this Act—
(a) by the substitution in paragraphs (a) and (b) of “£15,000” for “£2,000” (inserted by the Finance Act, 1972), and
(b) by the substitution in paragraphs (b) and (c) of “£2,500” for “£250” (inserted by the Finance Act, 1972),
and the said paragraphs, as so amended, are set out in the Table to this section.
TABLE
(a) if the sum certified in the certificate to be in default exceeds £15,000, to charge and (where appropriate) to add to that sum and (in any case) to levy under the certificate such fees and expenses, calculated according to the scales appointed by the Minister for Justice under paragraph (a) of subsection (1) of section 14 of the Enforcement of Court Orders Act, 1926, and for the time being in force, as he would be entitled so to charge or add and to levy if the certificate were an execution order within the meaning of the Enforcement of Court Orders Act, 1926, (in this section referred to as an “execution order”) of the High Court,
(b) if the sum certified in the certificate to be in default exceeds £2,500 but does not exceed £15,000, to charge and (where appropriate) to add to that sum and (in any case) to levy under the certificate such fees and expenses, calculated according to the said scales, as he would be entitled so to charge or add and to levy if the certificate were an execution order of the Circuit Court, and
(c) if the sum certified in the certificate to be in default does not exceed £2,500, to charge and (where appropriate) to add to that sum and (in any case) to levy under the certificate such fees and expenses, calculated according to the said scales, as he would be entitled so to charge or add and to levy if the certificate were an execution order of the District Court.
Amendment of section 486 (power of Collector and authorised officers to sue) of Income Tax Act, 1967.
11.—Section 486 of the Income Tax Act, 1967, is hereby amended, with effect as on and from the date of the passing of this Act—
(a) by the substitution in subsection (1) of “£15,000” for “£2,000” (inserted by the Finance Act, 1972), and
(b) by the substitution in subsection (2) of “£2,500” for “£250” (inserted by the Finance Act, 1972),
and the said subsections (1) and (2), as so amended, are set out in the Table to this section.
TABLE
(1) Where the amount due (whether before or after the passing of this Act) in respect of income tax does not exceed £15,000, the Collector or other officer of the Revenue Commissioners, duly authorised to collect the said tax may sue in his own name in the Circuit Court for the said amount so due as a debt due to the Minister for Finance.
(2) Where the amount so due does not exceed £2,500, the Collector or other officer of the Revenue Commissioners duly authorised to collect the said tax may sue in his own name in the District Court for the said amount so due as a debt due to the Minister for Finance.
Amendment of section 7 (relief for certain expenditure on residential premises) of Finance Act, 1979.
12.—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 1982-83, as if—
(a) “1982-83” 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) in paragraph 1 of that Schedule—
(i) “the period commencing on the 6th day of April, 1982, and ending on the 5th day of April, 1983” 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”, and
(ii) “the 5th day of April, 1982” were substituted for “the 5th day of April, 1979” in the definition of “residential premises”,
and
(c) in paragraph 4 (1) of that Schedule, “1982-83” were substituted for “1979-80”.
Chapter II
Taxation of Farming Profits
Farming: provision relating to relief in respect of increase in stock values.
13.—(1) Where, in computing profits from the trade of farming for an accounting period, a deduction allowed by virtue of section 12 of the Finance Act, 1976, has effect for the year 1982-83—
(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 “less 20 per cent, of its trading profits for that period” were deleted,
(b) the said section 12 shall have effect as if subsection (2) (c) (inserted by the Finance Act, 1979) had not been enacted, and
(c) the amount of the said deduction shall, subject to the provisions of subparagraph (i) of the said section 31 (4) (a), be eleven-tenths of the amount of the deduction for that accounting period computed in accordance with paragraphs (a) and (b) of this subsection.
(2) Where a deduction falls to be made under subsection (2) of section 31A (inserted by the Finance Act, 1976) of the Finance Act, 1975, in relation to the trade of farming for an accounting period which ends on or after the 6th day of April, 1981, the amount of the said deduction shall, subject to the provisions of subsection (4) (a) (i) of the said section 31A, be eleven-tenths of the amount which would otherwise be the amount of the deduction.
(3) Where this section has had effect in computing the profits of a trade of farming for an accounting period and a decrease in stock value is, in accordance with section 31A (7) of the Finance Act, 1975, or section 12 (5) of the Finance Act, 1976, to be treated as a trading receipt of that trade of farming for a subsequent accounting period, the amount of the said decrease shall, for the purpose of ascertaining the amount to be so treated, be deemed to be an amount equal to eleven-tenths of that decrease:
Provided that the amount by which a decrease in stock value for an accounting period is to be increased under this subsection shall not exceed the amount determined by the formula—
(A − B) − (C − D)
where:
A is the aggregate amount of the deductions, in respect of which either subsection (1) (c) or subsection (2), as may be appropriate, had effect and as increased under that subsection, which were made in computing the profits of the trade of farming for preceding accounting periods,
B is the aggregate amount of the deductions included in A before they were increased under the provisions of either subsection (1) (c) or subsection (2),
C is the aggregate amount of the decreases in trading stock, in respect of which this subsection had effect and as increased under this subsection, which were treated as trading receipts of the trade of farming for preceding accounting periods, and
D is the aggregate amount of the decreases included in C before they were increased under the provisions of this subsection.
Amendment of section 477 (time for payment of tax) of Income Tax Act, 1967.
14.—Section 477 of the Income Tax Act, 1967, shall have effect as if in subsection (2) (inserted by the Finance Act, 1980)—
(a) “1982-83” were substituted for “1980-81” in paragraph (a), and
(b) “1982” were substituted for “1980”, and “1983” were substituted for “1981”, in each place where they occur, in paragraph (b).
Amendment of section 21A (credit for rates) of Finance Act, 1974.
15.—As respects assessments for the year 1982-83, section 21A (inserted by the Finance Act, 1978) of the Finance Act, 1974, shall apply as if the following paragraphs were substituted for paragraphs (a) and (b) of subsection (1):
“(a) the amount of tax so chargeable for the year 1982-83 shall be reduced by one-half of the rates payable for the local financial year preceding that year of assessment;
(b) in computing the said profits or gains for the year 1982-83, the sum to be deducted in respect of the rates payable for the local financial year preceding that year of assessment shall not exceed one-half of the sum which, but for this paragraph, would be so deducted and, apart from the first-mentioned sum, no other sum shall be deducted in respect of rates:”.
Amendment of section 22 (farming: allowances for capital expenditure on construction of building and other works) of Finance Act, 1974.
16.—Section 22 (inserted by the Corporation Tax Act, 1976) of the Finance Act, 1974, is hereby amended, as respects any capital expenditure incurred on or after the 6th day of April, 1982—
(a) 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 farm buildings (excluding a building or part of a building used as a dwelling), 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.”,
and
(b) by the deletion of subsection (4).
Chapter III
Resource Tax
Provisions relating to cesser of resources tax.
17.—(1) Notwithstanding anything in Chapter IV of Part I of the Finance Act, 1980—
(a) no assessment to resource tax shall be made, on or after the passing of this Act, in respect of the year 1980-81,
(b) where an appeal has been made against an assessment to resource tax for that year but the appeal has not been determined, the assessment shall be discharged,
(c) where an assessment to resource tax for that year has become final and conclusive, the tax payable in respect of the assessment shall be remitted, and
(d) any resource tax paid in respect of an assessment for that year shall be repaid.
(2) For the purposes of the repayment of resource tax pursuant to subsection (1) (d), resource tax shall be deemed to be income tax.
Chapter IV
Income Tax and Corporation Tax
Exemption of employment payments and grants.
18.—(1) A payment or grant to which this section applies shall be disregarded for all the purposes of the Tax Acts.
(2) This section applies to any payment or grant made, whether before or after the passing of this Act, being—
(a) a payment to an employer under the Employers' Employment Contribution Scheme in respect of a person employed by him, or
(b) an employment grant under section 2 of the Industrial Development (No. 2) Act, 1981.
Relief for expenditure on significant buildings.
19.—(1) (a) In this section—
“approved building” means a building to which subsection (4) applies;
“authorised person” means:—
(a) an inspector or other officer of the Revenue Commissioners authorised by them in writing for the purposes of this section, or
(b) a person nominated by the Commissioners of Public Works in Ireland, authorised by them in writing for the purposes of this section;
“chargeable period” has the meaning assigned to it by paragraph 1(2) of the First Schedule to the Corporation Tax Act, 1976;
“qualifying expenditure” means expenditure incurred on the repair, maintenance or restoration of an approved building or on the maintenance or restoration of any land occupied or enjoyed with an approved building as part of its garden or grounds of an ornamental nature.
(b) For the purposes of this section expenditure shall not be regarded as having been incurred in so far as any sum in respect of, or by reference to, the work to which it relates has been or is to be received directly or indirectly by the person making a claim in respect thereof under subsection (2) from the State, from any public or local authority, from any other person or under any contract of insurance or by way of compensation or otherwise.
(2) Subject to the provisions of this section, where a person, having made a claim in that behalf, proves that he has incurred, on or after the 6th day of April, 1982, in a chargeable period, qualifying expenditure in respect of an approved building owned or occupied by him, all the provisions of the Tax Acts shall apply as if the amount of the qualifying expenditure were a loss sustained in the chargeable period in a trade carried on by the person separate from any trade actually carried on by that person.
(3) No relief shall be allowed under this section for expenditure in respect of which relief may be claimed under any other provision of the Tax Acts.
(4) (a) This subsection applies to a building in the State which, on application to them in that behalf by a person who owns or occupies the building, is determined—
(i) by the Commissioners of Public Works in Ireland, to be a building which is intrinsically of significant scientific, historical, architectural or aesthetic interest, and
(ii) by the Revenue Commissioners, to be a building to which reasonable access is afforded to the public.
(b) Without prejudice to the generality of the requirement that reasonable access be afforded to the public, access to a building shall not be regarded as being reasonable access afforded to the public unless—
(i) access to the whole or a substantial part of the building is afforded at the same time, and
(ii) subject to temporary closure necessary for the purposes of the repair, maintenance or restoration of the building, access is so afforded for not less than thirty days in any year and on each such day access is afforded in a reasonable manner and at reasonable times for a period, or periods in the aggregate, of not less than four hours, and
(iii) the price, if any, paid by the public in return for that access is, in the opinion of the Revenue Commissioners, reasonable in amount and does not operate to preclude the public from seeking access to the building.
(c) Where under paragraph (a) the Commissioners of Public Works in Ireland make a determination in relation to a building and, by reason of any alteration made to the building, or any deterioration of the building, subsequent to the determination being made, the Commissioners of Public Works in Ireland consider that the building is no longer a building which is intrinsically of significant scientific, historical, architectural or aesthetic interest, the Commissioners of Public Works in Ireland may, by notice in writing given to the owner or occupier of the building, revoke the determination with effect from the date on which they consider that the building ceased to be a building which is intrinsically of significant scientific, historical, architectural or aesthetic interest, and this subsection shall cease to apply to the building from that date.
(d) Where under paragraph (a) the Revenue Commissioners make a determination in relation to a building, and reasonable access to the building ceases to be afforded to the public, the Revenue Commissioners may, by notice in writing given to the owner or occupier of the building, revoke the determination with effect from the date on which they consider that such access so ceased, and
(i) this subsection shall cease to apply to the building from that date, and
(ii) if relief has been given under this section in respect of qualifying expenditure incurred in relation to that building in the period of five years ending on the date from which the revocation has effect, that relief shall be withdrawn and there shall be made all such assessments or additional assessments as are necessary to give effect to the provisions of this subsection.
(5) (a) Where a person makes a claim under subsection (2), an authorised person may, at any reasonable time, enter the building in respect of which the qualifying expenditure has been incurred for the purpose of inspecting the building, or of examining the work in respect-of which the expenditure to which the claim relates was incurred.
(b) Whenever an authorised person exercises any power conferred on him by this subsection, he shall, on request, produce his authorisation for the purposes of this section to any person concerned.
(c) Any person who obstructs or interferes with an authorised person in the course of exercising a power conferred on him by this subsection shall be guilty of an offence and shall be liable, on summary conviction, to a fine not exceeding £500.
(6) Any claim for relief under this section—
(a) shall be made in such form as the Revenue Commissioners may from time to time prescribe, and
(b) shall be accompanied by such statements in writing as regards the expenditure for which relief is claimed, including statements by persons to whom payments were made, as may be indicated by the prescribed form.
Business entertainment expenses.
20.—(1) In respect of any expenses incurred on or after the 26th day of March, 1982, 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, or
(c) allowed under Rule 3 of Schedule 2 to the Income Tax Act, 1967.
(2) (a) Where any asset is used or is provided for use, wholly or partly, for the purpose of providing business entertainment, no allowance under any of the specified provisions shall be made for the year 1982-83 or any subsequent year of assessment or for any accounting period of a company which ends on or after the 6th day of April, 1982, 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 said business entertainment.
(b) In this subsection “the 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.
(3) The expenses to which subsection (1) applies include, in the case of any person, any sum paid by him to, or on behalf of, or placed by him at the disposal of, a member of his staff for the purpose of defraying expenses incurred or to be incurred by him in providing business entertainment.
(4) For the purposes of this section “business entertainment” means entertainment (including the provision of accommodation, food and drink or any other form of hospitality in any circumstances whatsoever) provided directly or indirectly, by—
(a) any person (hereinafter referred to as “the first-mentioned person”), or
(b) any person who is a member of the first-mentioned person's staff, or
(c) any person providing or performing any service for the first-mentioned person, the entertainment being entertainment that is provided in the course of, or is incidental to, the provision or performance of the service,
in connection with a trade, carried on by the first-mentioned person but does not include anything provided by him for bona fide members of his staff unless its provision for them is incidental to its provision also for others.
(5) This section shall apply in relation to the provision of a gift as it applies in relation to the provision of entertainment.
(6) In this section—
a reference to expenses incurred in, or to the use of an asset for, providing entertainment includes a reference to expenses incurred in, or to the use of an asset for, providing anything incidental thereto;
a reference to a trade includes a reference to a business, profession or employment;
a reference to the members of a person's staff is a reference to persons employed by that person, directors of a company or persons engaged in the management thereof being for this purpose deemed to be persons employed by it.
(7) (a) The provisions of section 24 (1A) of the Finance Act, 1973, shall not apply or have effect in respect of any expenses incurred on or after the 26th day of March, 1982.
(b) The provisions of section 24 of the Finance Act, 1973 (apart from the provisions of subsection (1A)) shall not apply or have effect for the year 1982-83 or any subsequent year of assessment or for any accounting period of a company which ends on or after the 6th day of April, 1982.
(8) (a) Where, by reason of the provision or performance of a service, an amount is paid or payable to a person referred to in subsection (4) (c), so much of the amount as is equal to the cost of any business entertainment that is provided in the course of, or is incidental to the provision or performance of, the service shall be deemed to be incurred in providing business entertainment.
(b) The cost of any business entertainment shall be determined by the inspector according to the best of his knowledge and judgment.
(c) A determination made under paragraph (b) may be amended by the Appeal Commissioners or by the Circuit Court on the hearing, or the rehearing, of an appeal against any deduction (including a case where no deduction is granted) granted on the basis of the determination.
Restriction of relief for interest.
21.—(1) In this section and in sections 22 and 23—
“dependent relative” means, in relation to an individual, any of the persons mentioned in paragraphs (a) or (b) of section 142 (1) of the Income Tax Act, 1967, in respect of whom the individual is entitled to a deduction under that section;
“loan” means any loan or advance or any other arrangement whatsoever by virtue of which interest is paid or payable;
“the operative date” means the 25th day of March, 1982;
“the principal sections” means sections 76 (1) and 496 of, and paragraph 1 (2) of Part III of Schedule 6 to, the Income Tax Act, 1967;
“qualifying loan” means, in relation to an individual, a loan which without having been used for any other purpose, is used by the individual solely for the purpose of defraying money employed in the purchase, repair, development or improvement of a qualifying residence or in paying off another loan used for such purpose;
“qualifying residence” means, in relation to an individual, a residential premises situated in the State, or in Northern Ireland or Great Britain, which is used—
(a) as the sole or main residence of the individual, or
(b) as the sole or main residence of a former or separated spouse of his, or
(c) as the sole or main residence of a person who in relation to the individual is a dependent relative and is, where the residential premises is provided by the individual, provided rent-free and without any other consideration;
“residential premises” means—
(a) a building or part of a building used, or suitable for use, as a dwelling, and
(b) land which the occupier of a building or part of a building used as a dwelling has for his own occupation and enjoyment with the said building or part as its garden or grounds of an ornamental nature;
“separated” means separated under an order of a court of competent jurisdiction or by deed of separation or in such circumstances that the separation is likely to be permanent.
(2) Subject, as regards paragraph (a), to the provisions of subsection (9), the principal sections shall not apply to—
(a) any interest paid or payable on a loan made after the operative date, or
(b) interest paid or payable on or after the 6th day of April, 1985, on a loan made on or before the operative date:
Provided that this subsection shall not apply to interest paid or payable by an individual on a loan which, in relation to the individual, is a qualifying loan.
(3) (a) Notwithstanding the provisions of subsection (2), the principal sections shall apply—
(i) as respects the year of assessment 1982-83, 1983-84 or 1984-85, to the amount or the aggregate amount of any interest paid or payable on a loan or loans made after the operative date, and
(ii) as respects the year of assessment 1985-86 or any subsequent year of assessment, to the amount or the aggregate amount of any interest paid or payable on a loan or loans made at any time,
to the extent that the amount of the loan or the aggregate amount of the loans on which such interest is paid or payable in a year of assessment does not exceed the specified limit for the year of assessment and, if the said amount or the said aggregate amount on which interest is paid or payable on the loan or loans exceeds the specified limit for the year of assessment, the principal sections shall apply only to so much of that interest as bears to the whole of that interest the same proportion as that part of the said amount or the said aggregate amount which does not exceed the specified limit bears to the whole of the said amount or the said aggregate amount.
(b) In this subsection “specified limit”, in relation to a year of assessment, means—
(i) in the case of a husband who is assessed to tax for the year of assessment in accordance with the provisions of section 194 of the Income Tax Act, 1967, £5,000,
(ii) in the case of a widowed person, £3,600, or
(iii) in any other case, £2,500.
(4) A loan shall be deemed, for the purposes of this section and sections 22 and 23, to have been made on the date on which a binding contract for the making of the loan was entered into:
Provided that—
(a) a loan which, without being used for any other purpose, is used solely for the purpose of paying off another loan shall be deemed to have been made on the date that the other loan was deemed to have been made, and
(b) a loan which is a qualifying loan shall be deemed to have been made on the date on which a written commitment was given by the person making the loan to advance the loan in a specified amount in respect of a specified qualifying residence if the loan is used for a purpose specified in the definition of “qualifying loan” in subsection (1) within six months from that date or within such longer period as the Revenue Commissioners may allow as being appropriate to the circumstances of the case, and
(c) where an alteration is made in the terms under which a loan is made (other than an alteration in the rate of interest or the period over which the loan is repayable made in the ordinary course of business in relation to all loans of the same class) or the amount of the loan is increased or any amount of the loan which has been repaid is re-advanced under the same contract as that under which the original advance was made—
(i) in relation to any interest or additional interest paid or payable, by virtue of the alteration, increase or re-advancement, in the period of twelve months commencing with the date of such alteration, increase or re-advancement, the loan shall be deemed to have been made on that date, and
(ii) in relation to any interest whatsoever, paid or payable on the loan after the end of that period of twelve months, including interest on the original amount of the loan, the increased amount or the amount readvanced, the loan shall be deemed to have been made on the date mentioned in subparagraph (i).
(5) Notwithstanding anything in this section, a loan shall not be a qualifying loan in relation to an individual if it is used for the purpose of defraying money applied in the—
(a) purchase of a residential premises or any interest therein from a person who is the spouse of the purchaser, or
(b) purchase of a residential premises or any interest therein if, at any time after the operative date, that premises or interest was disposed of by the purchaser or by his spouse or if any interest which is reversionary to the interest purchased was so disposed of after that date, or
(c) purchase, repair, development or improvement of a residential premises and the person who, directly or indirectly, received the money is connected with the individual and it appears that the purchase price of the premises substantially exceeds the value of what is acquired or, as the case may be, the cost of the repair, development or improvement substantially exceeds the value of the work done:
Provided that the provisions of paragraphs (a) and (b) of this subsection shall not apply in the case of a husband and wife who are separated.
(6) Where an individual acquires a new sole or main residence but does not dispose of his previous sole or main residence and he shows to the satisfaction of the inspector that it was his intention, at the time of acquisition of the new sole or main residence, to dispose of his previous sole or main residence and that he has taken and continues to take all reasonable steps necessary to dispose of it, the previous sole or main residence shall be treated as a qualifying residence, in relation to the individual, for the period of twelve months commencing with the date of the acquisition of the new sole or main residence.
(7) (a) Where any interest paid on a loan used for a purpose mentioned in the definition of “qualifying loan” by persons as the personal representatives of a deceased person or as trustees of a settlement made by the will of a deceased person would, on the assumptions stated in paragraph (b), be eligible for relief under the principal sections and, in a case where the condition stated in that paragraph applies, that condition is satisfied, that interest shall be so eligible notwithstanding the preceding provisions of this section.
(b) For the purposes of paragraph (a) it shall be assumed that the deceased would have survived and been the borrower; and if, at his death, the residential premises was used as his sole or main residence, it shall be further assumed that he would have continued so to use it and the following condition shall then apply, namely, that the residential premises was, at the time the interest was paid, used as the sole or main residence of the deceased's widow or widower or of any dependent relative of the deceased.
(c) In this subsection “personal representatives” has the meaning assigned to it by section 450 of the Income Tax Act, 1967.
(8) The provisions of this section shall not apply to interest on money borrowed to pay death duties.
(9) For the purposes of giving relief under the principal sections in respect of interest paid before the 6th day of April, 1985, on a loan made before the 6th day of April, 1982, this section shall apply as if—
(a) the definition of “qualifying residence” were deleted and
(b) the reference in the definition of “qualifying loan” to a qualifying residence were a reference to a residential premises.
(10) For the purposes of this section, a person shall be regarded as connected with another person if he would be so regarded under section 16 (3) of the Finance (Miscellaneous Provisions) Act, 1968, for the purposes of Part IV of that Act.
Restriction of relief for interest on overdrafts.
22.—(1) Notwithstanding anything in section 21 (2) (b), no relief shall be given under the principal sections in respect of interest—
(a) paid or payable after the operative date on an overdraft which was not in existence on that date, or
(b) paid or payable on or after the 6th day of April, 1983, on an overdraft which was in existence on the operative date.
(2) A loan made on or before the 5th day of April, 1983, replacing an overdraft referred to in subsection (1) (b) shall, for the purposes of sections 21 and 23, be deemed—
(a) to the extent to which it does not exceed the amount of the overdraft on the operative date, to be a separate loan made on the operative date, and
(b) to the extent of the excess, to be a separate loan made after the operative date.
(3) For the year 1982-83 the amount of interest on an overdraft eligible for relief under the principal sections shall not exceed the amount of interest which would have been payable for that year on the amount of the overdraft on the operative date at the rate at which interest on that amount was chargeable on that date.
(4) For the purposes of sections 21 and 23, any amount paid in repayment of a loan made on or before the 5th day of April, 1983, shall be deemed to be made in repayment of any amount of the separate loan to which subsection (2) (b) refers in priority to any amount of the separate loan to which subsection (2) (a) refers.
(5) (a) For the purposes of this section and section 23 a loan shall be regarded as replacing an overdraft if it is used solely for the purpose of discharging that overdraft or an overdraft or loan replacing or discharging that overdraft.
(b) In this section and in section 23 “overdraft” means a debt incurred by overdrawing an account or by debiting the account of any person as the holder of a credit card or under similar arrangements.
Restriction of relief for interest paid by companies.
23.—(1) In this section “relevant interest” means the excess of the amount of interest paid by a company on a loan over so much of that interest as bears to the full amount thereof the same proportion as £2,500 (or, if it is smaller, the amount of the loan) bears to the amount of the loan:
Provided that in the case of a company that has one or more associated companies within the meaning of section 102 of the Corporation Tax Act, 1976, the reference to £2,500 shall be deemed to be a reference to £2,500 divided by one plus the number of those associated companies.
(2) References in subsection (1) to the amount of a loan, shall, if there are more loans than one, be deemed to be references to the aggregate amount of the loans.
(3) In relation to—
(a) relevant interest paid on all loans made after the operative date,
(b) all relevant interest paid on or after the 6th day of April, 1985,
(c) interest—
(i) paid after the operative date on an overdraft which was not in existence on that date,
(ii) paid on or after the 6th day of April, 1983, on an overdraft which was in existence on the operative date, and
(d) interest on an overdraft referred to in paragraph (c) (ii) where that interest is paid in the year ending on the 5th day of April, 1983, in so far as the amount of the interest exceeds the amount of the interest which would have been payable for that year on the amount of the overdraft on the operative date at the rate at which interest on that amount was chargeable on the operative date,
section 10 of the Corporation Tax Act, 1976, shall have effect as if the following subsection were substituted for subsection (6)—
“(6) Subject to subsection (7), interest shall not be treated as a charge on income.”.
Amendment of provisions relating to relief in respect of increase in stock values.
24.—(1) Section 31A (inserted by the Finance Act, 1976) of the Finance Act, 1975, is hereby amended by the substitution of “1982” for “1981”—
(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.
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(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, 1982.
(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, 1982, 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, 1982, 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, 1982,
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, 1982, 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 substitution of “or any subsequent year of assessment” for “, 1980-81 or 1981-82” (inserted by the Finance Act, 1981) in paragraph (c) (inserted by the Finance Act, 1979) of subsection (2),
(b) by the substitution in subsection (3) of “1982-83” for “1981-82” (inserted by the Finance Act, 1981), and
(c) by the substitution of “1982” for “1981” (inserted by the Finance Act, 1981) 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.
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(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 any subsequent year of assessment, 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 1982-83.
(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, 1982, 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, 1982, 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, 1982,
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, 1982, 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, 1982:
Application of section 31 (buildings societies) of Corporation Tax Act, 1976, for year 1982-83.
25.—(1) Save as is otherwise provided for in subsection (2), section 40 (1) of the Finance Act, 1977 (as extended by section 52 of the Finance Act, 1980), shall have effect in relation to the year 1982-83 as it has effect in relation to the years 1980-81 and 1981-82.
(2) The Revenue Commissioners and any building society approved of for the purposes of this section by the Minister for Finance may, as respects the year 1982-83, enter into arrangements of the kind referred to in section 31 of the Corporation Tax Act, 1976, but modified, to such extent as shall be directed by the Minister for Finance, in so far as they relate to the sums on which tax is to be calculated in part at the standard rate and in part at a reduced rate.
(3) The Minister for Finance shall approve, for the purposes of this section, of any building society (within the meaning of section 31 of the Corporation Tax Act, 1976) if, in relation to that society, the Minister for the Environment gives a certificate stating that the society has, during the financial year 1982, maintained at levels and for periods agreed with him the rate or rates of interest charged by it on loans granted by it to individuals for the purposes of the purchase, construction or improvement of dwelling-houses to be used for the sole purpose of owner-occupation by those individuals.
Chapter V
Corporation Tax
Rates of corporation tax.
26.—(1) For the financial year 1982 and each subsequent financial year—
(a) sections 15, 17 (1) (a) and 18 of the Finance Act, 1977, shall not have effect, and
(b) corporation tax shall, accordingly, be charged under section 1 (1) of the Corporation Tax Act, 1976, at the rate of 50 per cent., under section 28 (1) of that Act at the rate of 40 per cent. and under section 79 (1) of that Act at the rate of 35 per cent.
(2) The Second Schedule shall have effect for the purpose of supplementing subsection (1).
Payment of corporation tax an interest thereon.
27.—(1) Section 6 (4) of the Corporation Tax Act, 1976, is hereby amended as respects accounting periods ending on or after the 6th day of April, 1981—
(a) in subparagraph (i) of paragraph (a), by the substitution of “six” for “nine”,
(b) in subparagraph (ii) of paragraph (a), by the substitution of “nine” for “twelve” (inserted by the Finance Act, 1981),
(c) in subparagraph (ii) of paragraph (b), by the substitution of “six” for “three” (inserted by the Finance Act, 1981), and
(d) in the proviso to paragraph (b), by the substitution of “six” for “nine”,
and the said subparagraphs and the said proviso, as so amended, are set out in the Table to this subsection.
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(i) the first instalment within six months from the end of the accounting period or, if it is later, within two months from the making of the assessment; and
(ii) the second instalment within nine months from the end of the accounting period or, if it is later, within two months from the making of the assessment.
(ii) in respect of any subsequent accounting period, within such an interval from the end of that accounting period as is six months less than the interval between the end of the first accounting period for which the company was within the charge to corporation tax and the date on or before which the second instalment of corporation tax for that first accounting period would have become payable if the assessment for that accounting period had been made on the day immediately following the end of that accounting period:
Provided that in no case shall the second instalment of corporation tax assessed for an accounting period become payable before the expiration of six months from the end of the accounting period for which it is assessed or before the expiration of two months from the making of the assessment.
(2) If subsection (1) would, but for this subsection, have effect so as to require that the first or second instalment of corporation tax assessed for an accounting period which, apart from subsection (1), would fall to be paid within a period ending on or after the date of the passing of this Act, should fall to be paid within a period ending on a date earlier than the date of such passing, that instalment shall, notwithstanding subsection (1), fall to be paid within a period ending on the date of such passing.
(3) Subsection (1) shall not have effect in relation to the first or second instalment of corporation tax assessed for an accounting period which, apart from that subsection, would fall to be paid within a period ending before the date of the passing of this Act.
(4) (a) Section 550 of the Income Tax Act, 1967, shall, in so far as it applies for the purposes of corporation tax, by virtue of section 145 (3) of the Corporation Tax Act, 1976, have effect as if in subsection (2) “one month” were substituted for “two months” (inserted by the Finance Act, 1971).
(b) Paragraph (a) shall not apply as respects interest on corporation tax charged by an assessment made before the date of the passing of this Act.
Reduction of corporation tax in relation to interest on certain loans to farmers.
28.—(1) In this section—
“participating bank” means the Bank of Ireland or Allied Irish Banks Limited;
“qualifying farmer” means a farmer who has been accepted as eligible for inclusion in the specified scheme;
“relevant accounting period” means an accounting period or part of an accounting period falling within the period from the 1st day of April, 1982, to the 31st day of March, 1986;
“relief from interest”, in relation to a relevant accounting period of a participating bank, means the amount by which B exceeds A where—
A is the amount of interest paid by qualifying farmers to that bank during that period in respect of loans the rate of interest on which falls to be reduced under the specified scheme, and
B is the amount of interest which would have fallen to be paid by those farmers to that bank during the said period in respect of the said loans if that interest had not been reduced under the specified scheme;
“the specified scheme” means the scheme known as the Reduced Interest Scheme for Farmers in Severe Financial Difficulty introduced by the Minister for Agriculture on the 1st day of April, 1982, in association with certain banks and The Agricultural Credit Corporation Limited.
(2) Subject to subsection (3), where a participating bank claims and proves that relief from interest was allowed by it during a relevant accounting period, the corporation tax payable by that bank for the accounting period which coincides with or includes the relevant accounting period shall be reduced by an amount determined by the formula
C − D ____ 2 |
where—
C is the amount of the relief from interest allowed by the participating bank during the relevant accounting period, and
D is the amount of corporation tax which, under sections 1 (1) and 6 (3) of the Corporation Tax Act, 1976, would be chargeable for the accounting period which coincides with or includes the relevant accounting period on an amount of profits equal to C.
(3) (a) A reduction, under subsection (2), of corporation tax pay able by a participating bank shall be made in respect only of relief from interest which has been certified by the Minister for Agriculture to be relief from interest allowed in accordance with the conditions and regulations of the specified scheme.
(b) If any relief from interest (hereafter in this paragraph referred to as “disallowed relief”) allowed by a participating bank has been certified by the Minister for Agriculture to be relief from interest allowed in accordance with the conditions and regulations of the specified scheme and is subsequently certified by the Minister for Agriculture to be relief from interest which did not fall to be allowed in accordance with those conditions and regulations, the participating bank shall not be entitled in respect of the disallowed relief to any reduction under subsection (2) of corporation tax payable by it and, if any such reduction has been made in respect of any such disallowed relief, there shall be made such additional assessments or adjustments of assessments as may be required to recover that reduction.
Chapter VI
Tax on Chargeable Gains
Interpretation (Chapter VI).
29.—In this Chapter—
“the Principal Act” means the Capital Gains Tax Act, 1975;
“the Act of 1978” means the Capital Gains Tax (Amendment) Act, 1978.
Rates of charge.
30.—(1) Section 3 of the Principal Act is hereby amended, as respects chargeable gains accruing on disposals made on or after the 26th day of March, 1982, by the substitution for subsection (3) (inserted by the Act of 1978) of the following subsections:
“(3) Except as otherwise provided for by the Capital Gains Tax Acts, the rate of capital gains tax in respect of chargeable gains accruing to a person on the disposal of an asset shall be—
(a) 60 per cent. where his period of ownership of the asset is not more than one year,
(b) 50 per cent. where his period of ownership of the asset is more than one year but not more than three years,
(c) in any other case, 40 per cent.,
and any reference in those Acts to the rate specified in this section shall be construed accordingly.
(4) In subsection (3) ‘period of ownership’, in relation to a person making a disposal of an asset, means his period of continuous ownership of the asset, in the same capacity, ending with the date of such disposal, and, for the purposes of this definition, a period of ownership shall be determined without regard to the provisions of section 3 (2) of the Capital Gains Tax (Amendment) Act, 1978, and, where the asset was acquired by the person on the death of his spouse so that his period of ownership would, apart from this subsection, be treated as having commenced on the date of that death, his period of ownership shall be deemed to be extended to include his spouse's period of continuous ownership ending on that date.”.
(2) Section 4 of the Act of 1978 shall not apply as respects chargeable gains accruing on disposals made on or after the 26th day of March, 1982.
(3) Subject to section 40, section 5 (1) of the Principal Act shall apply subject to the provisions of section 3 (3) of that Act and of paragraph 7 of Schedule 1 to the Act of 1978.
Corporation tax on chargeable gains of companies.
31.—(1) Section 13 of the Corporation Tax Act, 1976, is hereby amended, as respects accounting periods ending after the 31st day of December, 1981, by the substitution for subsection (1) of the following subsections:
“(1) Subject to the provisions of this section, the amount to be included in respect of chargeable gains in a company's total profits for any accounting period shall be determined in accordance with subsection (1B) after taking into account the provisions of subsection (1A).
(1A) Where, for an accounting period, chargeable gains accrue to a company, an amount of capital gains tax shall be calculated as if, notwithstanding any provision to the contrary in the Corporation Tax Acts, capital gains tax fell to be charged on the company in respect of those gains in accordance with the provisions of the Capital Gains Tax Acts, and as if accounting periods were years of assessment:
Provided that, in calculating the said amount of capital gains tax, section 5 (1) of the Capital Gains Tax Act, 1975, shall have effect as if the reference therein to deducting allowable losses were a reference to deducting relevant allowable losses and section 132 (2) shall have effect for the purpose of determining the period of ownership of an asset in relation to a disposal by the company for the purposes of section 3 (3) of the Capital Gains Tax Act, 1975, if it would have effect in relation to that disposal for the purposes of section 3 of the Capital Gains Tax (Amendment) Act, 1978.
(1B) The amount referred to in subsection (1) shall be an amount which, if it (before making any deduction therefrom) were charged to corporation tax as profits of the company arising in the accounting period at the rate specified in section 1 (1), would produce an amount of corporation tax equal to the amount of capital gains tax calculated for that accounting period in accordance with subsection (1A):
Provided that, where part of the accounting period falls in one financial year and the other part in the succeeding financial year and different rates of corporation tax are in force under section 1 (1) for each of those years, the amount of capital gains tax calculated for that accounting period in accordance with subsection (1A) shall be apportioned between those parts and this subsection shall have effect accordingly in relation to the portion referable to each part.
(1C) In subsection (1A)—
‘chargeable gains’ does not include chargeable gains accruing on relevant disposals within the meaning of section 36 of the Finance Act, 1982;
‘relevant allowable losses’ means any allowable losses accruing to the company in the accounting period and any allowable losses previously accruing to the company while it has been within the charge to corporation tax so far as they have not been allowed as a deduction from chargeable gains accruing in any previous accounting period.”.
(2) Section 16 (3) of the Finance Act, 1977, shall not have effect as respects accounting periods to which subsection (1) applies.
Increase in exemption for individuals.
32.—Subsection (4) (inserted by the Finance Act, 1980) of section 13 and subsections (1) and (2) of section 16 of the Principal Act and paragraph 8 of Schedule 1 to the Act of 1978 are hereby amended, as respects the year 1982-83 and subsequent years of assessment, by the substitution of “£2,000” for “£500”, in each place where it occurs, and the said provisions, as so amended, are set out in the Table to this section.
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(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 £2,000 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 £2,000 mentioned therein were increased by an amount equal to the difference between the first-mentioned amount and £2,000.
16.—(1) An individual shall not be chargeable to capital gains tax for a year of assessment if the amount on which he is chargeable to capital gains tax under section 5 (1) for that year does not exceed £2,000.
(2) If the amount on which an individual is chargeable to capital gains tax under section 5 (1) for a year of assessment exceeds £2,000 only the excess of that amount over £2,000 shall be charged to capital gains tax for that year.
8. For the purposes of subsection (2) of section 16 (gains of £2,000 and under) of the Principal Act, where, on the assumption that that subsection did not apply, an individual would be chargeable under the Capital Gains Tax Acts at more than one rate of tax for a year of assessment, the relief to be given under that subsection in respect of the first £2,000 of chargeable gains shall be given—
(a) if he would be so chargeable at two different rates, in respect of the chargeable gains which would be so chargeable at the higher of those rates and, so far as relief cannot be so given, in respect of the chargeable gains which would be so chargeable at the lower of those rates, and
(b) if he would be so chargeable at three or more rates, in respect of the chargeable gains which would be so chargeable at the highest of those rates and, so far as relief cannot be so given, in respect of the chargeable gains which would be so chargeable at the next highest of those rates, and so on.
Amendment of section 5 (amount chargeable and time of payment) of Principal Act.
33.—Section 5 of the Principal Act is hereby amended, as respects chargeable gains accruing on disposals made after the passing of this Act, by the insertion after subsection (2) of the following subsection:
“(3) (a) Notwithstanding subsections (1) and (2) and section 3 (2), any capital gains tax payable in respect of a chargeable gain which, on a disposal, accrues to a person who is not resident or ordinarily resident in the State at the time at which the disposal is made may be assessed and charged before the end of the year of assessment in which the chargeable gain accrues and the tax so assessed and charged shall be payable at or before the expiration of a period of three months beginning with the time at which the disposal is made, or at the expiration of a period of two months beginning with the date of making the assessment, whichever is the later.
(b) In computing the amount of capital gains tax payable under paragraph (a), the provisions of subsection (1) shall apply, with any necessary modifications, as regards the deduction of any allowable losses which accrued to the person mentioned in paragraph (a) prior to the date of making of the assessment mentioned in that paragraph.”.
Disposal of certain assets.
34.—(1) As respects any payment, after the passing of this Act, of consideration for acquiring an asset to which paragraph 11 of Schedule 4 to the Principal Act applies, that Schedule is hereby amended by the substitution for that paragraph of the following paragraph:
“Disposal of certain assets
11.—(1) This paragraph shall apply to assets that are—
(a) land in the State;
(b) minerals in the State or any rights, interests or other assets in relation to mining or minerals or the searching for minerals;
(c) exploration or exploitation rights in a designated area;
(d) shares in a company deriving their value or the greater part of their value directly or indirectly from assets specified in clause (a), (b) or (c) other than shares quoted on a stock exchange; and
(e) goodwill of a trade carried on in the State.
(2) Upon payment of the consideration for acquiring an asset to which this paragraph applies, the person by or through whom any such payment is made shall deduct there out a sum representing an amount of capital gains tax equal to 15 per cent. of the said payment and the person to whom the payment is made shall allow such deduction upon receipt of the residue of the payment and the person making the deduction shall, on proof of payment to the Revenue Commissioners of the amount so deducted, be acquitted and discharged of so much money as is represented by the deduction as if that sum had been actually paid to the person making the disposal:
Provided that where the person disposing of the asset produces to the person acquiring the asset a certificate issued under subparagraph (6) in relation to the disposal, no such deduction shall be made.
(3) Where any such payment as aforesaid is made by or on behalf of any person, that person shall forthwith deliver to the Revenue Commissioners an account of the payment, and of the amount deducted therefrom, and the inspector shall, notwithstanding any other provision of the Capital Gains Tax Acts, assess and charge that person to capital gains tax for the year of assessment in which the payment was made on the amount of the payment at the rate of 15 per cent.
(4) The inspector may, where, in relation to any such payment as aforesaid, any person has made default in delivering an account required by this paragraph, or where he is not satisfied with the account, estimate the amount of the payment to the best of his judgment and, notwithstanding section 5 (1), assess and charge that person to capital gains tax for the year of assessment in which the payment was made on the amount so estimated at the rate of 15 per cent.
(5) Where the amount of capital gains tax assessed and charged under subparagraph (3) or (4) is paid, appropriate relief shall, on a claim being made in that behalf, be given to the person chargeable in respect of the gain on the disposal, whether by discharge or repayment or otherwise.
(6) A person chargeable to capital gains tax on the disposal of an asset to which this paragraph applies may apply to the inspector for a certificate that tax should not be deducted from the consideration for the disposal of the asset and that the person acquiring the asset should not be required to give notice to the Revenue Commissioners in accordance with subparagraph (7) (a), and, if the inspector is satisfied that the person making the application is the person making the disposal and that—
(a) he is ordinarily resident in the State, or
(b) no amount of capital gains tax is payable in respect of the disposal, or
(c) the capital gains tax chargeable for the year of assessment for which he is chargeable in respect of the disposal of the asset and the tax chargeable on any gain accruing in any earlier year of assessment (not being a year ending earlier than the 6th day of April, 1974) on a previous disposal of the asset has been paid,
the inspector shall issue the certificate to the person making the application and shall issue a copy of the certificate to the person acquiring the asset.
(7) (a) Where—
(i) after the passing of the Finance Act, 1982, a person acquires an asset to which this paragraph applies, and
(ii) the consideration for acquiring the asset is of such a kind that the deduction mentioned in subparagraph (2) cannot be made thereout, and
(iii) the person disposing of the asset does not, within two months after the time at which the acquisition is made, produce to him a certificate under subpararaph (6) in relation to the disposal,
the person acquiring the asset shall give notice to the Revenue Commissioners of the acquisition not later than three months after the time at which the acquisition is made (or within such longer period as the Revenue Commissioners may, by notice in writing, allow) and the notice to be so given by that person to the Revenue Commissioners shall contain particulars of—
(I) the asset acquired,
(II) the consideration for acquiring the asset,
(III) the market value of the asset, estimated to the best of that person's knowledge and belief, and
(IV) the name and address of the person making the disposal,
and the Revenue Commissioners shall acknowledge receipt of that notice.
(b) Where—
(i) a person acquiring an asset, who is required to give notice under clause (a) and to whom the person disposing of the asset does not produce a certificate under subparagraph (6), does not comply with the requirement to give that notice, and
(ii) a chargeable gain accrues on the disposal of the asset, and
(iii) an amount of capital gains tax assessed in respect of that disposal is not paid within twelve months from the date when the tax becomes payable, and
(iv) the asset is not an asset to which paragraph 18 applies,
the person so acquiring the asset may, by an assessment made not later than two years from the date when the tax became payable, be assessed and charged (in the name of the person disposing of the asset to him) to capital gains tax on an amount not exceeding the amount of the chargeable gain so accruing, and not exceeding such an amount of chargeable gains as would, if charged at the rate provided in section 3 (3), result in liability to an amount of capital gains tax equal to the said amount of capital gains tax which was not paid.
(c) A person paying any amount of tax in pursuance of clause (b) shall be entitled to recover a sum of that amount from the person disposing of that asset to him as a simple contract debt in any court of competent jurisdiction.
(d) This subparagraph shall apply in relation to the acquisition of an asset by two or more persons with any necessary modifications and subject to the proviso that each such person shall be liable to be assessed and charged in respect only of such part of the amount of capital gains tax payable by those persons by virtue of clause (b) as bears to the whole of such tax the same proportion as the part of the asset acquired by that person bears to the whole of the asset.
(8) This paragraph shall not apply where the consideration on a disposal does not exceed the sum of fifty thousand pounds:
Provided that if an asset owned at one time by one person, being an asset to which this paragraph would, but for this subparagraph, apply, is disposed of by that person in parts—
(a) to the same person, or
(b) to persons who are acting in concert or who are, in the terms of section 33, connected persons,
whether on the same or different occasions, the several disposals shall for the purposes of this subparagraph, but not for any other purpose, be treated as a single disposal.
(9) Notwithstanding subsections (2) and (3) of section 5, where an amount of capital gains tax is assessed and charged pursuant to this paragraph, such amount shall be due and payable on the day next after the day on which the assessment is made.
(10) In this paragraph ‘exploration or exploitation rights’, ‘designated area’ and ‘shares’ have the same meanings as in section 4 (8).
(11) This paragraph shall apply only in relation to disposals and acquisitions occurring on or after the 5th day of August, 1975.”.
(2) The said paragraph 11 (other than subparagraph (7)), as inserted by subsection (1), shall apply, with the modifications specified in subsection (3), to any consideration paid on or after the 26th day of March, 1982, but before the passing of this Act, being consideration for a disposal to which the provisions of the Financial Resolution in relation to capital gains tax passed by Dáil Éireann on the 25th day of March, 1982, apply.
(3) The modifications mentioned in subsection (2) are as follows:
(a) Where, by virtue of any obligation imposed by the Financial Resolution mentioned in that subsection, a sum representing an amount of capital gains tax fell to be deducted under subparagraph (2) of the said paragraph 11 by the person by or through whom a payment of consideration was made, the inspector may, notwithstanding any other provision of the Capital Gains Tax Acts, assess and charge that person, for the year of assessment in which the amount of consideration was paid, to capital gains tax—
(i) of an amount equal to the amount deducted, in a case where a sum representing an amount of capital gains tax was so deducted, and
(ii) in any other case, of an amount equal to 15 per cent. of the consideration.
(b) Where relief falls to be given under subparagraph (5) of the said paragraph 11 in respect of an amount of capital gains tax which was assessed and charged under subparagraph (3) or (4) of that paragraph, or under the preceding provisions of this subsection, and which was paid, that relief shall be given—
(i) by repayment, where no amount of capital gains tax is payable in respect of the gain on the disposal, or
(ii) where an amount of capital gains tax is payable in respect of the gain on the disposal—
(I) by repayment of any amount by which the amount so assessed, charged and paid exceeds the amount of capital gains tax payable in respect of that gain, or
(II) in any other case, by set-off against the amount of capital gains tax payable in respect of that gain.
(c) Where, by virtue of such an obligation as is mentioned in paragraph (a) of this subsection, an amount of capital gains tax was paid as a condition for the issue of a certificate under subparagraph (6) of the said paragraph 11, paragraph (b) of this subsection shall, with any necessary modifications, have effect to give relief for that payment as it has effect to give relief for the amount of capital gains tax first mentioned therein.
Amendment of section 90 (distributions made out of capital profits of companies) of Corporation Tax Act, 1976.
35.—Section 90 of the Corporation Tax Act, 1976, is hereby amended by the addition to subsection (4) (as amended by the Act of 1978) of the following proviso:
“Provided that where those chargeable gains accrued—
(a) on or after the 28th day of January, 1982, in the case of chargeable gains accruing on a relevant disposal within the meaning of section 36 of the Finance Act, 1982 or
(b) on or after the 26th day of March, 1982, in any other case,
the tax charged under subsection (2) shall, instead of being reduced as aforesaid, be reduced by an amount equal to the tax credit which would so apply in respect of that distribution.”.
Chargeable gains on disposals of development land.
36.—(1) In this section and in sections 37 to 40—
“compulsory disposal” means a disposal to an authority possessing compulsory purchase powers, which is made pursuant to the exercise of those powers or the giving of formal notice of intention to exercise those powers, other than a disposal to which the provisions of section 29 of the Local Government (Planning and Development) Act, 1963, apply;
“current use value”—
(a) in relation to land at any particular time, means the amount which would be the market value of the land at that time if the market value were calculated on the assumption that it was at that time, and would remain, unlawful to carry out any development (within the meaning of section 3 of the Act of 1963) in relation to the land other than development of a minor nature, and
(b) in relation to shares in a company (being shares deriving their value or the greater part of their value directly or indirectly from land, other than shares quoted on a stock exchange) at any particular time, means the amount which would be the market value of the shares at that time if the market value were calculated on the same assumption, in relation to the land from which the shares derive value as aforesaid, as is mentioned in paragraph (a),
and, in this definition—
(i) “the Act of 1963” means the Local Government (Planning and Development) Act, 1963,
(ii) “development of a minor nature” means development (not being development by a local authority or a statutory undertaker) which, under or by virtue of section 4 of the Act of 1963, is exempted development for the purposes of the Local Government (Planning and Development) Acts, 1963 and 1976, and
(iii) “statutory undertaker” has the meaning assigned to it by section 2 of the Act of 1963;
“development land” means land in the State the consideration for the disposal of which, or the market value of which at the time at which the disposal is made, exceeds the current use value of that land at the time at which the disposal is made, and includes shares deriving their value or the greater part of their value directly or indirectly from such land, other than shares quoted on a Stock Exchange;
“relevant disposal” means a disposal of development land made on or after the 28th day of January, 1982.
(2) As respects chargeable gains accruing on relevant disposals made before the 26th day of March, 1982, section 3(3) of the Principal Act shall have effect as if the rate of capital gains tax specified therein were 45 per cent. or, in the case of such a relevant disposal which is a compulsory disposal, as if that rate were 40 per cent.
(3) As respects chargeable gains accruing on relevant disposals made on or after the 26th day of March, 1982, section 3(3) of the Principal Act (as amended by this Act) shall have effect as if, in lieu of the rates of capital gains tax specified in paragraphs (a), (b) and (c) of that subsection, the following rates of capital gains tax applied:
(a) 60 per cent. where the period of ownership of the asset by the person making the disposal is not more than one year,
(b) (i) 50 per cent. where his period of ownership of the asset is more than one year, or
(ii) in the case of such a relevant disposal which is a compulsory disposal by a person whose period of ownership of the asset is more than three years, 40 per cent.
(4) Notwithstanding any provision to the contrary in the Corporation Tax Acts, a company shall not be chargeable to corporation tax in respect of chargeable gains accruing to it on relevant disposals and, accordingly—
(a) such gains shall not be regarded as profits of the company for the purposes of corporation tax, and
(b) in respect of those gains, the company shall be chargeable to capital gains tax under the provisions of the Capital Gains Tax Acts.
(5) Sections 134, 137, 138 and 139 of the Corporation Tax Act, 1976, shall apply, with any necessary modifications, in relation to capital gains tax to which a company is chargeable on chargeable gains accruing to it on a relevant disposal as they apply in relation to corporation tax on chargeable gains and references in those sections to corporation tax shall be construed as including references to capital gains tax.
(6) Where a company which is or has been a member of a group of companies within the meaning of section 129 of the Corporation Tax Act, 1976, makes a relevant disposal of an asset which, as a result of a disposal which was not a relevant disposal, it had acquired from another member of that group at a time when both were members of the group, the amount of the chargeable gain accruing on the relevant disposal, and the capital gains tax thereon, shall be computed as if all members of the group for the time being were the same person, and as if the acquisition or provision of the asset by the group, so taken as a single person, had been the acquisition or provision of it by the member disposing of it:
Provided that, where, under section 131 (2) or 135 of the Corporation Tax Act, 1976, a member of the group (hereafter in this proviso referred to as “the first-mentioned member”) had been treated as having acquired or reacquired the asset at a time later than the original acquisition or provision of the asset by the first-mentioned member or by another member of the group, as the case may be, this subsection shall have effect as if the reference therein to the acquisition or provision of the asset by the group were a reference to its acquisition or reacquisition so treated as having been made by the first-mentioned member.
(7) Section 132 of the Corporation Tax Act, 1976, shall not apply in relation to a relevant disposal by a company which is a member of a group of companies where the company acquired the asset so disposed of from another member of the group as a result of a relevant disposal.
Exclusion of certain disposals.
37.—Section 36 (other than subsection (1)) and sections 38 to 40 shall not apply to a relevant disposal made by an individual in any year of assessment if the total consideration in respect of all relevant disposals made by that individual in that year does not exceed £15,000.
Restriction of indexation relief in relation to relevant disposals.
38.—For the purposes of computing the chargeable gain accruing to a person on a relevant disposal, the adjustment of sums allowable as deductions from the consideration for the disposal, which under section 3 (1) of the Act of 1978 would otherwise be made, shall be made only to—
(a) such part of the amount or value of the consideration, in money or money's worth, given by him or on his behalf wholly and exclusively for the acquisition of the asset, together with the incidental costs to him of the acquisition, or
(b) in the case of an asset to which section 3 (2) of the Act of 1978 applies, such part of the market value of the asset on the 6th day of April, 1974,
as, where paragraph (a) applies, is equal to the current use value of the asset at the date of the acquisition together with such proportion of the incidental costs to him of the acquisition as would be referable to such value, or as, where paragraph (b) applies, is equal to the current use value of the asset on the 6th day of April, 1974.
Amendment of provisions regarding replacement of assets.
39.—(1) Consideration obtained for a relevant disposal shall not be regarded for the purposes of relief under section 28 of the Principal Act as having been obtained for the disposal of old assets within the meaning of that section.
(2) Section 5 of the Act of 1978 shall not apply to a relevant disposal.
(3) Subsections (1) and (2) shall not apply to a relevant disposal made by a body of persons established for the sole purpose of promoting athletic or amateur games or sports, being a disposal which is made in relation to such of the activities of that body as are directed to that purpose.
Restriction of relief for losses etc. in relation to relevant disposals.
40.—(1) Notwithstanding any provision to the contrary in the Capital Gains Tax Acts, any losses accruing on disposals which are not relevant disposals shall not, in the computation of a person's liability to capital gains tax in respect of chargeable gains accruing on relevant disposals, be deducted from the amount of those chargeable gains.
(2) In the computation of the amount on which, under section 5 of the Principal Act, capital gains tax falls to be charged on chargeable gains accruing on relevant disposals, any allowable losses accruing on relevant disposals may be deducted in accordance with the said section 5 but, in so far as they are so deducted, they shall not be treated as relevant allowable losses within the meaning of subsection (1C) of section 13 of the Corporation Tax Act, 1976, for the purposes of the calculation required to be made under subsection (1A) of that section, and, for the purposes of this subsection, any necessary assessments or additional assessments, as may be appropriate, may be made.
(3) Section 25 of the Corporation Tax Act, 1976, is hereby amended by the insertion after subsection (7) of the following subsection:
“(8) (a) In this subsection ‘relevant profits’ means gains accruing on relevant disposals within the meaning of section 36 of the Finance Act, 1982.
(b) Where a company which is resident in the State makes a distribution in part out of relevant profits and in part out of other profits, the distribution shall be treated for the purposes of this subsection as if it consisted of two distributions respectively made out of relevant profits and other profits.
(c) Where, on or after the 28th day of January, 1982, a company (hereafter in this paragraph referred to as ‘the recipient company’) receives a distribution from another company (hereafter in this paragraph referred to as ‘the distributing company’) and—
(i) the distribution is made by the distributing company out of relevant profits (or out of a distribution received by the distributing company which, under this subsection, is deemed to be relevant profits of that company), and
(ii) the two companies are members of a group of companies within the meaning of section 107 (5),
then—
(I) the distribution shall be deemed for the purposes of this subsection to be relevant profits of the recipient company, and
(II) the aggregate of the amount or value of the distribution and the tax credit in respect of it shall, notwithstanding the provisions of section 24, be regarded as not being franked investment income of the recipient company for the purposes of subsection (1).”.
Extension of section 19 (Government and other securities) of Principal Act.
41.—Section 19 of the Principal Act shall apply in relation to—
(a) securities issued by the Housing Finance Agency under section 10 of the Housing Finance Agency Act, 1981, and
(b) securities issued by Bord Gáis Éireann under section 23 of the Gas Act, 1976,
as it applies to the forms of security specified in paragraph (d) of the said section 19.
Chapter VII
Corporation Tax: Assurance Companies
Taxation of certain profits of assurance companies.
42.—The Corporation Tax Act, 1976, is hereby amended, as respects accounting periods ending after the 31st day of December, 1981—
(a) in section 36 (3), by the substitution for paragraph (a) of the following paragraph:
“(a) ‘unrelieved income’ means income which has not been excluded from charge to tax by virtue of any provision and against which no relief has been allowed by deduction or set-off, and for this purpose any deduction from, or set-off against, profits shall be treated as having been made from or against income which has not been so excluded from charge to tax to the extent of that income and, in so far as such deduction or set-off cannot be so treated by reason of a want or deficiency of such income, it shall be treated as having been made from or against chargeable gains;”,
and
(b) by the deletion of section 37.
Chapter VIII
Corporation Tax: Relief in respect of Increase in Employment
Interpretation (Chapter VIII).
43.—In this Chapter—
“base period” has the meaning assigned to it by section 44;
“contribution week”, “employed contributor” and “employment contributions” have the same meanings as in the Social Welfare (Consolidation) Act, 1981;
“relevant period” means an accounting period or part of an accounting period of a company falling within the year ending on the 30th day of June, 1983;
“trade” means trade or profession.
Base period.
44.—For the purposes of this Chapter the base period in relation to a trade means the year ending on the 30th day of June, 1982, or, if it is shorter, the period from the date on which the trade was first carried on to the 30th day of June, 1982, and the base period shall be applicable in relation to the trade whether or not during the whole or part of the base period the trade was carried on by a person other than the company by which it is carried on in the relevant period or separate parts of the trade were carried on by different persons.
Deduction in computing trading income.
45.—(1) Where a company which carried on a trade in the State on the 1st day of January, 1982, claims and proves that the number (hereafter in this section referred to as “the first number”) of employment contributions payable by the company in a relevant period in respect of all employed contributors who are employed in that period for substantially the whole of their time in the course of the trade exceeds the number (hereafter in this section referred to as “the second number”) determined in accordance with the provisions of subsection (2) then, in computing the income from the trade for an accounting period which coincides with or includes the relevant period, the company shall be entitled to deduct an amount calculated by multiplying £10 by the excess of the first number over the second number.
(2) For the purposes of subsection (1) the second number shall be determined by the formula
A × | B __ C |
where—
A is the number of employment contributions payable in the base period in respect of all employed contributors who were employed in that period for substantially the whole of their time in the course of the trade,
B is the number of contribution weeks in the relevant period, and
C is the number of contribution weeks in the base period.
Apportionments arising from transfer of part of trade.
46.—Where, on or after the 1st day of July, 1981, any change takes, or has taken, place whereby part of a trade is, or was, transferred to any person, the number of employment contributions payable in respect of employed contributors shall be apportioned for the purposes of sections 45 and 47 and every such apportionment shall be made in such manner as the Revenue Commissioners consider just having regard to all the circumstances.
Determination of number of employment contributions.
47.—For the purposes of this Chapter the number of employment contributions payable in respect of an employed contributor in any period shall be equal to the number of contribution weeks in that period for which the appropriate contribution or contributions in respect of that employed contributor was or were paid or would have been paid but for section 10 (1) (c) of the Social Welfare (Consolidation) Act, 1981.
Succession to trade.
48.—Where a company succeeds to a trade or part of a trade carried on by another company, the first-mentioned company shall, for the purposes of this Chapter, be deemed to have carried on the trade or part of the trade from the date on which the other company commenced to carry on the trade.
Claims.
49.—A company shall not be entitled to a deduction by virtue of this Chapter in computing its trading income for an accounting period unless it makes a claim for the deduction before the date on which the assessment for the accounting period becomes final and conclusive.
Chapter IX
Profit Sharing Schemes
Interpretation (Chapter IX).
50.—(1) In this Chapter and in the Third Schedule—
“the appropriate percentage”, in relation to any shares, shall be construed in accordance with section 52 (8);
“approved scheme” shall be construed in accordance with section 51 (2);
“the company concerned” has the meaning assigned to it by paragraph 1 (1) of the Third Schedule;
“group scheme” and, in relation to such a scheme, “participating company” have the meanings assigned by paragraph 1 (2) of that Schedule;
“initial market value”, in relation to any shares, shall be construed in accordance with section 51 (4);
“locked-in value”, in relation to any shares, shall be construed in accordance with section 53 (2);
“market value”, in relation to any shares, has the meaning assigned to it by section 49 of the Capital Gains Tax Act, 1975;
“ordinary share capital” has the meaning assigned to it by section 155 of the Corporation Tax Act, 1976;
“participant” shall be construed in accordance with section 51 (2) (a);
“the period of retention” has the meaning assigned to it by section 52 (5);
“the release date” has the meaning assigned to it by section 52 (7);
“shares” includes stock;
“the trust instrument”, in relation to an approved scheme, means the instrument referred to in paragraph 1 (3) (c) of the Third Schedule;
“the trustees”, in relation to an approved scheme or a participant's shares, means the body of persons for the establishment of which the scheme must provide as mentioned in paragraph 1 (3) of the Third Schedule.
(2) Any provision of this Chapter with respect to—
(a) the order in which any of a participant's shares, are to be treated as disposed of for the purposes of this Chapter, or
(b) the shares in relation to which an event is to be treated as occurring for any such purpose,
shall have effect notwithstanding any direction given to the trustees with respect to shares of a particular description or to shares appropriated to the participant at a particular time.
(3) For the purposes of capital gains tax—
(a) no deduction shall be made from the consideration for the disposal of any shares by reason only that an amount determined under this Chapter is chargeable to income tax;
(b) any charge to income tax by virtue of section 54 shall be disregarded in determining whether a distribution is a capital distribution within the meaning of paragraph 1 of Schedule 2 to the Capital Gains Tax Act, 1975; and
(c) nothing in any such provision as is referred to in subsection (2) shall affect the rules applicable to the computation of a gain accruing on a part disposal of a holding of shares or other securities which were acquired at different times.
Approved profit sharing schemes: appropriated shares.
51.—(1) The provisions of this section apply where, after the 5th day of April, 1982, the trustees of a profit sharing scheme which has been approved of in accordance with Part I of the Third Schedule appropriate shares—
(a) which have previously been acquired by the trustees, and
(b) as to which the conditions in Part II of that Schedule are fulfilled,
to an individual who participates in the scheme.
(2) In this Chapter references to an approved scheme are references to a scheme approved of as mentioned in subsection (1); and in relation to such a scheme—
(a) any reference to a participant is a reference to an individual to whom the trustees of the scheme have appropriated shares; and
(b) subject to section 55, any reference to a participant's shares is a reference to the shares which have been appropriated to him by the trustees of an approved scheme.
(3) Notwithstanding anything in the Income Tax Acts, a charge to tax shall not be made on any individual in respect of the receipt of a right to receive the beneficial interest in shares passing or to be passed to him by virtue of such an appropriation of shares as is mentioned in subsection (1).
(4) Any reference in this Chapter to the initial market value of any of a participant's shares is a reference to the market value of those shares determined—
(a) except where paragraph (b) applies, on the date on which the shares were appropriated to him; and
(b) if the Revenue Commissioners and the trustees of the scheme agree in writing, on or by reference to such earlier date or dates as may be provided for in the agreement.
(5) Notwithstanding anything in the approved scheme concerned or in the trust instrument or in section 52, for the purposes of capital gains tax a participant shall be treated as absolutely entitled to his shares as against the trustees.
(6) Where the trustees of an approved scheme acquire any shares as to which the conditions in Part II of the Third Schedule to this Act are fulfilled and, within the period of eighteen months beginning with the date of their acquisition, those shares are appropriated in accordance with the scheme—
(a) section 13 of the Finance Act, 1976, shall not apply to income consisting of dividends on those shares received by the trustees; and
(b) any gain accruing to the trustees on the appropriation of those shares shall not be a chargeable gain;
and, for the purpose of determining whether any shares are appropriated within that period of eighteen months, shares which were acquired at an earlier time shall be taken to be appropriated before shares of the same class which were acquired at a later time.
(7) The Revenue Commissioners may by notice in writing require any person to furnish to them, within such time as they may direct (but not being less than thirty days), such information as they think necessary for the purposes of their functions under this Chapter, including, in particular, information to enable them—
(a) to determine whether to approve of a scheme or withdraw an approval already given; and
(b) to determine the liability to tax, including capital gains tax, of any participant in an approved scheme.
(8) Schedule 15 of the Income Tax Act, 1967, is hereby amended by the insertion in column 2 of “Finance Act, 1982, section 51 (7)”.
The period of retention, the release date and the appropriate percentage.
52.—(1) No scheme shall be approved of as mentioned in section 51 (1) unless the Revenue Commissioners are satisfied that, whether under the terms of the scheme or otherwise, every participant in the scheme is bound in contract with the company concerned—
(a) to permit his shares to remain in the hands of the trustees throughout the period of retention;
(b) not to assign, charge or otherwise dispose of his beneficial interest in his shares during that period;
(c) if he directs the trustees to transfer the ownership of his shares to him at any time before the release date, to pay to the trustees before the transfer takes place a sum equal to income tax at the standard rate on the appropriate percentage of the locked-in value of the shares at the time of the direction; and
(d) not to direct the trustees to dispose of his shares at any time before the release date in any other way except by sale for the best consideration in money that can reasonably be obtained at the time of the sale.
(2) No obligation placed on the participant by virtue of subsection (1) (c) shall be construed as binding his personal representatives to pay any sum to the trustees.
(3) Any obligation imposed on a participant by virtue of subsection (1) shall not prevent the participant from—
(a) directing the trustees to accept an offer for any of his shares (in this paragraph referred to as “the original shares”), if the acceptance or agreement will result in a new holding, as defined in paragraph 2 (1) (b) of Schedule 2 to the Capital Gains Tax Act, 1975, being equated with the original shares for the purposes of capital gains tax; or
(b) directing the trustees to agree to a transaction affecting his shares or such of them as are of a particular class, if the transaction would be entered into pursuant to a compromise, arrangement or scheme applicable to or affecting—
(i) all the ordinary share capital of the company in question or, as the case may be, all the shares of the class in question; or
(ii) all the shares, or shares of the class in question, which are held by a class of shareholders identified otherwise than by reference to their employment or their participation in an approved scheme; or
(c) directing the trustees to accept an offer of cash, with or without other assets, for his shares if the offer forms part of a general offer which is made to holders of shares of the same class as his or of shares in the same company and which is made in the first instance on a condition such that if it is satisfied the person making the offer will have control of that company, within the meaning of section 158 of the Corporation Tax Act, 1976; or
(d) agreeing, after the expiry of the period of retention, to sell the beneficial interest in his shares to the trustees for the same consideration as, in accordance with subsection (1) (d), would be required to be obtained for the shares themselves.
(4) If, in breach of his obligation under subsection (1) (b), a participant assigns, charges or otherwise disposes of the beneficial interest in any of his shares, then, as respects those shares, he shall be; treated for the purposes of this Chapter as if, at the time they were appropriated to him, he was ineligible to participate in the scheme and section 56 shall apply accordingly.
(5) In this Chapter “the period of retention”, in relation to any of a participant's shares, means the period beginning on the date on which they are appropriated to him and ending on the second anniversary of that date or, if it is earlier—
(a) the date on which the participant ceases to be an employee or director of a relevant company by reason of injury or disability or on account of his being dismissed by reason of redundancy, within the meaning of the Redundancy Payments Act, 1967;
(b) the date on which the participant reaches pensionable age, as defined in section 2 of the Social Welfare (Consolidation) Act, 1981; or
(c) the date of the participant's death.
(6) In subsection (5) (a) “relevant company” means the company concerned or, if the scheme in question is a group scheme, a participating company, and in the application of subsection (5) (a) to a participant in a group scheme, the participant shall not be treated as ceasing to be an employee or director of a relevant company until such time as he is no longer an employee or director of any of the participating companies.
(7) In this Chapter “the release date”, in relation to any of a participant's shares, means the seventh anniversary of the date on which the shares were appropriated to him.
(8) Subject to section 56 (4), for the purposes of provisions of this Chapter charging an individual to income tax under Schedule E by reason of the occurrence of an event relating to any of his shares, any reference to “the appropriate percentage” in relation to those shares shall be determined according to the time of that event, as follows:—
(a) if the event occurs before the fourth anniversary of the date on which the shares were appropriated to the participant and paragraph (c) (i) does not apply, the appropriate percentage is 100 per cent.;
(b) if the event occurs on or after the fourth anniversary and before the fifth anniversary of the date on which the shares were appropriated to the participant and paragraph (c)(i) does not apply, the appropriate percentage is 75 per cent.;
(c) if—
(i) in a case where the participant—
(I) ceases to be an employee or director of a relevant company as mentioned in subsection (5) (a), or
(II) reaches pensionable age, as defined in section 2 of the Social Welfare (Consolidation) Act, 1981,
the event occurs before the sixth anniversary of the date on which the shares were appropriated to him, or
(ii) in any other case, the event occurs on or after the fifth anniversary of that date and before the sixth anniversary of it,
the appropriate percentage is 50 per cent.; and
(d) if the event occurs on or after the sixth anniversary and before the seventh anniversary of the date on which the shares were appropriated to the participant, the appropriate percentage is 25per cent.
Disposal of scheme shares.
53.—(1) If the trustees dispose of any of a participant's shares at any time before the release date or, if it is earlier, the date of the participant's death, then, subject to subsections (3) and (4), the participant shall be chargeable to income tax under Schedule E for the year of assessment in which the disposal takes place on the appropriate percentage of the locked-in value of the shares at the time of the disposal.
(2) Subject to sections 55 and 56 (6), any reference in this Chapter to the locked-in value of any of a participant's shares at any time shall be construed as follows:
(a) if prior to that time the participant has become chargeable to income tax by virtue of section 54 on a percentage of the amount or value of any capital receipt (within the meaning of that section) which is referable to those shares, the locked-in value of the shares is the amount by which their initial market value exceeds the amount or value of that capital receipt or, if there has been more than one such receipt, the aggregate of them; and
(b) in any other case, the locked-in value of the shares is their initial market value.
(3) Subject to subsection (4), if, on a disposal of shares falling within subsection (1), the proceeds of the disposal are less than the locked- in value of the shares at the time of the disposal, subsection (1) shall have effect as if that locked-in value were reduced to an amount equal to the proceeds of the disposal.
(4) If, at any time prior to the disposal of any of a participant's shares, a payment was made to the trustees to enable them to exercise rights arising under a rights issue, then, subject to subsection (5), subsections (1) and (3) shall have effect as if the proceeds of the disposal were reduced by an amount equal to that proportion of that payment or, if there was more than one, of the aggregate of those payments which, immediately before the disposal, the market value of the shares disposed of bore to the market value of all the participant's shares held by the trustees at that time.
(5) For the purposes of subsection (4)—
(a) no account shall be taken of any payment to the trustees if or to the extent that it consists of the proceeds of a disposal of rights arising under a rights issue; and
(b) in relation to a particular disposal, the amount of the payment or, as the case may be, of the aggregate of the payments referred to in that subsection shall be taken to be reduced by an amount equal to the total of the reduction (if any) previously made under that subsection in relation to earlier disposals;
and any reference in subsection (4) or paragraph (a) to the rights arising under a rights issue is a reference to rights conferred in respect of a participant's shares, being rights to be allotted, on payment, other shares in the same company.
(6) Where the disposal referred to in subsection (1) is made from a holding of shares which were appropriated to the participant at different times, then, in determining for the purposes of this Chapter—
(a) the initial market value and the locked-in value of each of those shares, and
(b) the percentage which is the appropriate percentage in relation to each of those shares,
the disposal shall be treated as being of shares which were appropriated earlier before those which were appropriated later.
(7) If at any time the participant's beneficial interest in any of his shares is disposed of, the shares in question shall be treated for the purposes of this Chapter as having been disposed of at that time by the trustees for (subject to subsection (8)) the like consideration as was obtained for the disposal of the beneficial interest, and for the purpose of this subsection there is no disposal of the participant's beneficial interest if and at the time when that interest becomes vested in any person on the insolvency of the participant or otherwise by operation of the law of the State.
(8) If—
(a) a disposal of shares falling within subsection (1) is a transfer to which section 52 (1) (c) applies, or
(b) the Revenue Commissioners are of opinion that any other disposal falling within that subsection is not at arm's length and accordingly direct that this subsection shall apply, or
(c) a disposal of shares falling within that subsection is one which is treated as taking place by virtue of subsection (7) and takes place within the period of retention,
then for the purposes of this Chapter the proceeds of the disposal shall be taken to be equal to the market value of the shares at the time of the disposal.
(9) In subsection (5) “shares”, in the context of shares allotted or to be allotted on a rights issue, includes securities and rights of any description.
Capital receipts in respect of scheme shares.
54.—(1) Subject to the provisions of this section if, in respect of or by reference to any of a participant's shares, the trustees become or the participant becomes entitled, before the release date, to receive any money or money's worth (in this section referred to as a “capital receipt”), the participant shall be chargeable to income tax under Schedule E for the year of assessment in which the entitlement arises on the appropriate percentage (determined as at the time when the trustees become or the participant becomes so entitled) of the amount or value of the receipt.
(2) Money or money's worth is not a capital receipt for the purposes of this section if or, as the case may be, to the extent that—
(a) it constitutes income in the hands of the recipient for the purposes of income tax;
(b) it consists of the proceeds of a disposal falling within section 53; or
(c) it consists of new shares within the meaning of section 55.
(3) If, pursuant to a direction given by or on behalf of the participant or any person in whom the beneficial interest in the participant's shares is for the time being vested, the trustees—
(a) dispose of some of the rights arising under a rights issue, as defined in section 53 (5), and
(b) use the proceeds of that disposal to exercise other such rights,
the money or money's worth which constitutes the proceeds of that disposal is not a capital receipt for the purposes of this section.
(4) If, apart from this subsection, the amount or value of a capital receipt would exceed the sum which, immediately before the entitlement to the receipt arose, was the locked-in value of the shares to which the receipt is referable, subsection (1) shall have effect as if the amount or value of the receipt were equal to that locked-in value.
(5) Subsection (1) does not apply in relation to a receipt if the entitlement to it arises after the death of the participant to whose shares it is referable.
(6) Subsection (1) does not apply in relation to any receipt the amount or value of which (after any reduction under subsection (4)) does not exceed £10.
Company reconstructions, amalgamations etc.
55.—(1) This section applies where there occurs in relation to any of a participant's shares (in this section referred to as “the original holding”) a transaction (in this section referred to as a “company reconstruction”) which results in a new holding, as defined in paragraph 2 (1) (b) of Schedule 2 to the Capital Gains Tax Act, 1975, being equated with the original holding for the purposes of capital gains tax.
(2) (a) Where shares are issued, as part of a company reconstruction, in circumstances such that section 85 (1) of the Corporation Tax Act, 1976, applies, those shares shall be treated for the purposes of this section as not forming part of the new holding.
(b) Nothing in this Chapter shall affect the application of section 84 (2) (c) or 86 (1) of the Corporation Tax Act, 1976.
(3) In this section—
“new shares” means shares comprised in the new holding which were issued in respect of, or otherwise represent, shares comprised in the original holding;
“the corresponding shares”, in relation to any new shares, means those shares in respect of which the new shares were issued or which the new shares otherwise represent.
(4) Subject to the following provisions of this section, references in this Chapter to a participant's shares shall be construed, after the time of the company reconstruction, as being or, as the case may be, as including, references to any new shares, and for the purposes of this Chapter—
(a) a company reconstruction shall be treated as not involving a disposal of shares comprised in the original holding;
(b) the date on which any new shares are to be treated as having been appropriated to the participant shall be that on which the corresponding shares were appropriated; and
(c) the conditions in Part II of the Third Schedule shall be treated as fulfilled with respect to any new shares if they were (or were treated as) fulfilled with respect to the corresponding shares.
(5) In relation to shares comprised in the new holding, section 53 (2) shall apply as if the references in that subsection to the initial market value of the shares were references to their locked-in value immediately after the company reconstruction, which shall be deter mined by—
(a) ascertaining the aggregate amount of locked-in value immediately before the reconstruction of those shares comprised in the original holding which had at that time the same locked-in value; and
(b) distributing that amount pro rata among—
(i) such of those shares as remain in the new holding, and
(ii) any new shares in relation to which those shares are the corresponding shares,
according to their market value immediately after the date of the reconstruction, and paragraph (a) of that subsection shall apply only to capital receipts after the date of the reconstruction.
(6) For the purposes of this Chapter if, as part of a company reconstruction, trustees become entitled to a capital receipt, within the meaning of section 54, their entitlement to the capital receipt shall be taken to arise before the new holding comes into being and, for the purposes of subsection (5), before the date on which the locked- in value of any shares comprised in the original holding falls to be ascertained.
(7) In the context of a new holding, any reference in this section to shares includes securities and rights of any description which form part of the new holding for the purposes of paragraph 2 (1) (b) of Schedule 2 to the Capital Gains Tax Act, 1975.
Excess or unauthorised shares.
56.—(1) If the total of the initial market values of all the shares which are appropriated to an individual in any one year of assessment (whether under a single approved scheme or under two or more such schemes) exceeds £1,000, subsections (4) to (7) shall apply to the excess shares, that is to say, any share which caused that limit to be exceeded and any share appropriated after that limit was exceeded.
(2) For the purposes of subsection (1), if a number of shares is appropriated to an individual at the same time under two or more approved schemes, the same proportion of the shares appropriated at that time under each scheme shall be regarded as being appropriated before the limit of £1,000 is exceeded.
(3) If the trustees of an approved scheme appropriate shares to an individual at a time when he is ineligible to participate in the scheme by virtue of Part III of the Third Schedule, the following provisions of this section shall apply in relation to those shares, and in those provisions those shares are referred to as “unauthorised shares”.
(4) For the purposes of any provision of this Chapter charging an individual to income tax under Schedule E by reason of the occurrence of an event relating to any of his shares—
(a) the appropriate percentage in relation to excess shares or unauthorised shares shall in every case be 100 per cent.; and
(b) without prejudice to section 53 (6), the event shall be treated as relating to shares which are not excess shares or unauthorised shares before shares which are.
(5) Excess shares or unauthorised shares which have not been disposed of before the release date or, if it is earlier, the date of the death of the participant whose shares they are shall be treated for the purposes of this Chapter as having been disposed of by the trustees immediately before the release date or, as the case may require, the date of the participant's death, for a consideration equal to their market value at that time.
(6) The locked-in value at any time of any excess shares or unauthorised shares shall be their market value at that time.
(7) Where there has been a company reconstruction to which section 55 applies, a new share (within the meaning of that section) shall be treated as an excess share or unauthorised share if the corresponding share (within the meaning of that section) or, if there was more than one corresponding share, each of them was an excess share or an unauthorised share.
Assessment of trustees in respect of sums received.
57.—Where in connection with a direction to transfer the ownership of a participant's shares to which paragraph (c) of section 52 (1) applies, the trustees receive such a sum as is referred to in that paragraph—
(a) the trustees shall be chargeable to tax under Case IV of Schedule D in an amount equal to the appropriate percentage of the locked-in value of the shares at the time of the direction, and
(b) the amount on which the participant is to be charged to tax as a result of the transfer shall be deemed to be an amount from which tax has been deducted at the standard rate pursuant to the provisions of section 434 of the Income Tax Act, 1967.
Schedule D deduction of payments to trustees.
58.—(1) As respects any accounting period, any sum expended in that accounting period by the company concerned in making a payment or payments to the trustees of an approved scheme shall be included—
(a) in the sums to be deducted in computing for the purposes of Schedule D the profits or gains for that accounting period of a trade carried on by that company, or
(b) if that company is an investment company within the meaning of section 15 of the Corporation Tax Act, 1976, or a company in the case of which that section applies by virtue of section 33 of that Act, in the sums to be deducted under section 15 (1) of that Act as expenses of management in computing the profits of the company for that accounting period for the purposes of corporation tax,
if, and only if, one of the conditions in subsection (2) is fulfilled:
Provided that no deduction shall be allowed under this section or under any other provision of the Tax Acts in respect of so much of any sum or the aggregate amount of any sums so expended in that accounting period as exceeds 20 per cent. of the company's—
(i) trading income for that accounting period, in the case of a company to which paragraph (a) applies, or
(ii) income for that accounting period, in the case of a company to which paragraph (b) applies, after taking into account any sums which, apart from this section, are to be deducted under section 15 (1) of the Corporation Tax Act, 1976, as expenses of management in computing the profits of the company for the purposes of corporation tax.
(2) The conditions referred to in subsection (1) are—
(a) that before the expiry of the relevant period the sum in question is applied by the trustees in the acquisition of shares for appropriation to individuals who are eligible to participate in the scheme by virtue of their being or having been employees or directors of the company making the payment, and
(b) that the sum is necessary to meet the reasonable expenses of the trustees in administering the scheme.
(3) In subsection (1) “trading income”, in relation to any trade, means the income from the trade computed in accordance with the rules applicable to Case I of Schedule D before any deduction under this Chapter and after any set-off or reduction of income by virtue of section 16 or 18 of the Corporation Tax Act, 1976, and after any deduction or addition by virtue of section 14 of that Act, and after any deduction or addition by virtue of section 31A of the Finance Act, 1975.
(4) In subsection (2) (a) “the relevant period” means the period of nine months beginning on the day following the end of the period of account in which the sum in question is charged as an expense of the company incurring the expenditure or such longer period as the Revenue Commissioners may allow by notice in writing given to that company.
(5) For the purposes of this section, the trustees of an approved scheme shall be taken to apply sums paid to them in the order in which the sums are received by them.
Chapter X
Anti-avoidance and Anti-evasion
Interest on unpaid taxes in cases of fraud or neglect.
59.—(1) This section applies to interest chargeable under—
(a) sections 20 (2) and 50 (2) of the Finance Act, 1971, and
(b) section 145 (4) of the Corporation Tax Act, 1976.
(2) Where any interest to which this section applies is chargeable for any month commencing on or after the 1st day of November, 1982, or any part of such a month, in respect of tax due to be paid or remitted whether before, on or after such date, such interest shall be chargeable at the rate of 2 per cent. for each month or part of a month instead of at the rate of 1.25 per cent. mentioned in section 46 (2) of the Finance Act, 1978.
(3) In this section “tax” means income tax, sur-tax, capital gains tax, corporation profits tax or corporation tax, as may be appropriate.
Amendment of certain provisions of Tax Acts relating to penalties.
60.—(1) Where, after the passing of this Act (but with respect to any year of assessment, or, as the case may be, accounting period, whether ending before or ending after such passing), an act or omission occurs in respect of which a person would, but for this subsection, have incurred the penalty or penalties provided for in any provision of the Tax Acts specified in column (2) of the Table to this subsection at any reference number, the person shall, in lieu of the penalty or penalties so provided for, be liable to the penalty specified in column (3) of the said Table at that reference number and that provision shall be construed and have effect accordingly.
TABLE
Reference Number | Provision of the Tax Acts | Penalty |
(1) | (2) | (3) |
1. | Section 128(1) of the Income Tax Act, 1967 | £800 |
2. | Section 128(1A) of the Income Tax Act, 1967 | £500 |
3. | Section 173(6) of the Income Tax Act, 1967 | £800 |
4. | Section 426(3) of the Income Tax Act, 1967 | £500 |
5. | Section 500(1) of the Income Tax Act, 1967 | £500 |
6. | Section 500(2) of the Income Tax Act, 1967 | £800 |
7. | Section 6(5) of the Finance Act, 1968 | £800 |
8. | Section 64(9) of the Corporation Tax Act, 1976 | £800 |
9. | Section 34(4) of the Finance Act, 1976 | £800 |
10. | Section 31(5) of the Finance Act, 1979 | £800 |
11. | Section 45(8) of the Finance Act, 1980 | £800 |
(2) In relation to acts or omissions to which subsection (1) applies, the Income Tax Act, 1967, is hereby amended—
(a) in section 128—
(i) in subsection (1), by the deletion of “, to gether with, in the case of a continuing non-compliance, a penalty of the like amount for every day on which the noncompliance is continued”, and
(ii) by the deletion of subsection (3),
(b) in section 173—
(i) in subsection (6), by the deletion of “, together with, in the case of a continuing non-compliance, a penalty of the like amount for every day on which the noncompliance is continued”, and
(ii) by the deletion of subsection (8),
(c) in section 426 (3), by the substitution for “forfeit a sum not exceeding” of “be liable to a penalty of”, and
(d) in section 500—
(i) in subsection (1), by the deletion of “and, if the failure continues after judgment has been given by the court before which proceedings for the penalty have been commenced, to a further penalty of £10 for each day on which the failure so continues”, and
(ii) in subsection (2), by the substitution for “first of the penalties” of “penalty”.
Purchase of shares by financial concerns and persons exempted from tax.
61.—Section 371 of the Income Tax Act, 1967, shall, as respects dividends paid on or after the 26th day of March, 1982, have effect as if, in subsections (1) and (2), “ten” were substituted for “six”, in each place where it occurs.
Amendment of section 9 (consideration) of Capital Gains Tax Act, 1975.
62.—Section 9 of the Capital Gains Tax Act, 1975, is hereby amended by the insertion after subsection (2) of the following subsections:
“(3) Notwithstanding subsection (1) and paragraph 2 (2) of Schedule 2, where, on or after the 24th day of June, 1982, a company, otherwise than by way of a bargain made at arm's length, allots shares in the company (hereafter in this subsection referred to as ‘the new shares’) to a person who is connected with the company, the consideration which the person gives or becomes liable to give for the new shares shall, for the purposes of the Capital Gains Tax Acts, be deemed to be an amount (including a nil amount) equal to the lesser of—
(a) the amount or value of the consideration given by him for the new shares, and
(b) the amount by which the market value of the shares in the company which he held immediately after the allotment of the new shares exceeds the market value of the shares in the company which he held immediately before the allotment or, if he held no such shares immediately before the allotment, the market value of the new shares immediately after the allotment.
(4) In subsection (3) ‘shares’ includes stock, debentures and any interests to which paragraph 5 (2) of Schedule 2 applies and also includes any option in relation to such shares, and references therein to an allotment of shares shall be construed accordingly.”.
Restriction of Schedule 2 (companies and shareholders) of Capital Gains Tax Act, 1975.
63.—(1) Neither paragraph 4 nor paragraph 5 of Schedule 2 to the Capital Gains Tax Act, 1975, shall apply to the issue, on or after the 24th day of June, 1982, by a company of shares in the company—
(a) by way of such an exchange as is referred to in the said paragraph 4, or
(b) under such a scheme of reconstruction or amalgamation as is referred to in the said paragraph 5,
unless it is shown that the exchange, reconstruction or amalgamation is effected for bona fide commercial reasons and does not form part of any arrangement or scheme of which the main purpose, or one of the main purposes, is avoidance of liability to tax.
(2) In subsection (1) “shares” has the same meaning as in section 62.
PART II
Customs and Excise
Interpretation (Part II).
64.—In this Part “the Order of 1975” means the Imposition of Duties (No. 221) (Excise Duties) Order, 1975 (S.I. No. 307 of 1975).
Duty on foreign travel.
65.—(1) In this section—
“aircraft” means an aircraft suitable for the carriage of more than fifteen passengers;
“carrier” means a person (being a person who performs the carriage of persons by ship or by aircraft) who as a principal makes an agreement for the carriage of a person by ship or by aircraft either with the person to be so carried or with a person (not being a person who performs the carriage of persons by ship or by aircraft) acting on the latter's behalf;
“passenger ticket” means a document, relating to the carriage of one or more persons, issued on foot of a Contract wholly or partly in respect of carriage;
“ship” means any sea-going vessel suitable for the carriage of more than fifty passengers and includes hovercraft;
“the United Kingdom” means Northern Ireland, Great Britain and the Isle of Man.
(2) (a) There shall be charged, levied and paid a duty of excise on the issue in the State on or after the 1st day of September, 1982, of each and every passenger ticket relating wholly or partly to carriage by a ship or an aircraft on a voyage or a flight, as the case may be, commencing in the State to a destination, other than Northern Ireland, outside the State.
(b) The duty of excise imposed by paragraph (a) of this subsection shall be paid at such time or times and in such manner as may be specified by regulations made by the Revenue Commissioners.
(3) (a) In this subsection “person” shall not include a person in respect of whose carriage no charge is levied.
(b) The rates at which the duty of excise imposed by subsection (2) of this section shall be paid shall be—
(i) £3 for each person whose carriage is authorised by a passenger ticket relating to carriage by an aircraft on a flight to a destination (other than a destination in Northern Ireland) outside the State,
(ii) £3 for each person whose carriage is authorised by a passenger ticket relating to carriage by a ship on a voyage to a destination (other than a destination in the United Kingdom) outside the State,
(iii) £2 for each person whose carriage is authorised by a passenger ticket relating to carriage by a ship on a voyage to a destination in Great Britain or the Isle of Man.
(4) (a) A carrier shall be liable for payment of the duty of excise imposed by subsection (2) of this section in respect of passenger tickets issued by him or issued by another person (not being a carrier) on his behalf.
(b) Where a passenger ticket is issued by a person other than a person specified in paragraph (a) of this subsection, the person who, in relation to the voyage or the flight on which the person holding the said ticket is carried, is the carrier shall be liable for payment of the duty of excise imposed by subsection (2) of this section.
(5) Notwithstanding the provisions of subsection (2) of this section and subject to any regulations for the time being in force under this section, the duty of excise imposed thereby shall not be charged in respect of a passenger ticket—
(a) relating to a person in respect of whose carriage no charge is levied, or
(b) for the carriage of a person by an aircraft or a ship on a flight or a voyage, as the case may be, on which the aircraft or ship is exclusively employed for State or military purposes, or
(c) relating to a person under the age of two years, or
(d) relating to a person who, because of physical disablement or infirmity, is transported in a wheelchair or on a stretcher, or
(e) for the carriage of a person, suffering from serious physical or mental disablement or infirmity, by an aircraft on a flight, other than a scheduled flight, to an internationally recognised place of religious pilgrimage.
(6) Where a person liable for payment of the duty of excise imposed by subsection (2) of this section neither pays the said duty of excise in accordance with that subsection nor secures the payment thereof in accordance with subsection (7) of this section, he shall be guilty of an offence and shall be liable on summary conviction to an excise penalty of £800.
(7) Notwithstanding the provisions of subsection (2) of this section, the Revenue Commissioners may, subject to compliance with such conditions for securing payment of the duty of excise imposed by the said subsection (2) as they may think fit to impose, permit payment of the said duty of excise to be deferred for such time as they may appoint by regulations.
(8) Whenever it is shown to the satisfaction of the Revenue Commissioners that the duty of excise imposed by subsection (2) of this section was charged or paid—
(a) in error, or
(b) in respect of a passenger ticket which was not used,
the said duty of excise may, subject to such conditions as the Revenue Commissioners may think fit to impose, be remitted or repaid, as the case may be.
(9) (a) An officer of Customs and Excise may, at all reasonable times, enter premises or go on board an aircraft or a ship in which passenger tickets in respect of which the duty of excise imposed by this section is or was chargeable or books or other documents relating to the issue of such passenger tickets are reasonably believed by the officer to be kept and may inspect and take copies of or extracts from—
(i) any such passenger tickets there found, or
(ii) any such books or other documents there found and reasonably believed by the officer to relate to the issue of such passenger tickets.
(b) A person who resists, obstructs or impedes an officer of Customs and Excise in the exercise of a power conferred on him by this subsection shall be guilty of an offence and shall be liable on summary conviction to an excise penalty of £500.
(10) (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) prescribe the method of charging, securing and collecting the duty of excise imposed by subsection (2) of this section,
(ii) require a person liable for payment of the duty of excise imposed by subsection (2) of this section, or a person acting on his behalf, or any other person who issues passenger tickets, to keep in a specified manner and to preserve for a specified period such accounts and records as may be specified and to keep for a specified period any other books or documents (including passenger tickets or portions thereof and copies of such tickets or portions) as may be specified and to allow an officer of Customs and Excise to inspect and take copies of or extracts from such accounts, records, books and documents,
(iii) require a person liable for payment of the duty of excise imposed by subsection (2) of this section or a person acting on his behalf, to furnish at such times and in such form as may be specified returns in relation to such matters as may be specified,
(iv) make such provision as the Revenue Commissioners consider necessary for the establishment and maintenance of a register of persons liable for payment of the duty of excise imposed by subsection (2) of this section and for the entry therein of the names and addresses of such persons and of any other particulars they consider necessary and for requiring such persons to apply to the Revenue Commissioners for registration in such register,
(v) provide, either generally or in relation to a specified class, or specified classes, of persons, that any one or more of the provisions of subsection (5) of this section shall not apply unless such conditions as may be specified in the regulations are complied with and specify different conditions in relation to different such provisions of the said subsection (5).
(c) A person who contravenes or fails to comply with a regulation under this subsection shall be guilty of an offence and shall be liable on summary conviction to an excise penalty of £500.
(11) Where a contract is or was entered into before the 1st day of September, 1982, in respect of carriage in relation to which a passenger ticket is issued on or after that date, a person responsible for the performance of the carriage under the contract may, in the absence of agreement to the contrary, recover, as an addition to the contract price, a sum equal to any amount paid by him in respect of the issue of the said passenger ticket on account of the duty of excise imposed by subsection (2) of this section.
(12) 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 as they apply to duties of excise.
Hydrocarbons.
66.—(1) 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 26th day of March, 1982, at the rate of £18.85 per hectolitre in lieu of the rate specified in section 6 (1) of the Finance (No. 2) Act, 1981.
(2) 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 26th day of March, 1982, at the rate of £13.20 per hectolitre in lieu of the rate specified in section 6.(2) of the Finance (No. 2) Act, 1981.
(3) As on and from the 26th day of March, 1982, the rate of any repayment allowed under paragraph 12 (11) of the Order of 1975 in respect of hydrocarbon oil on which such repayment is allowable and on which the excise duty mentioned in subsection (2) of this section was paid at the rate of £13.20 per hectolitre shall be £11.41 per hectolitre in lieu of the rate allowable immediately before the 26th day of March, 1982.
(4) Notwithstanding the provisions of section 70 (11) of the Finance Act, 1980, the amount of any repayment under paragraph 4 of the Imposition of Duties (No. 232) (Hydrocarbon Oils) Order, 1977 (S.I. No. 279 of 1977), on hydrocarbon oil used as specified in the said paragraph 4 during the period from the 1st day of December, 1981, to the 31st day of December, 1982, shall be the amount of excise duty paid on the quantity of oil so used.
(5) With effect as on and from the 26th day of March, 1982, the following paragraph shall be substituted for paragraph 11 (4) of the Order of 1975:
“(4) A drawback equal to the amount of the duty shown, to the satisfaction of the Revenue Commissioners, to have been paid by reason of the operation of this paragraph in respect of the mineral hydrocarbon light oil in question shall be allowed on the exportation from the State or the shipment or deposit in a bonded warehouse for use as ship's stores of any mineral hydrocarbon light oil (including such oil which is shown, to the satisfaction of the Revenue Commissioners, to be contained in any goods) chargeable with the said duty.”.
(6) With effect as on and from the 26th day of March, 1982, the following paragraph shall be substituted for paragraph 12 (2) of the Order of 1975:
“(2) A drawback equal to the amount of the duty shown, to the satisfaction of the Revenue Commissioners, to have been paid by reason of the operation of this paragraph in respect of the hydrocarbon oil in question shall be allowed on the exportation from the State or the shipment or deposit in a bonded warehouse for use as ship's stores of any hydrocarbon oil (including such oil which is shown, to the satisfaction of the Revenue Commissioners, to be contained in any goods) chargeable with the said duty.”.
(7) The duty of excise on gaseous hydrocarbons in liquid form imposed by section 41 (1) of the Finance Act, 1976, shall be charged, levied and paid, as on and from the 26th day of March, 1982, at the rate of £0.56 per gallon in lieu of the rate specified in section 6 (4) of the Finance (No. 2) Act, 1981.
Reduction of duty on motor vehicle parts and accessories and tyres.
67.—(1) The Order of 1975 is hereby amended—
(a) by the substitution in column (2) of the Fifth Schedule at reference number 2—
(i) with effect as on and from the 1st day of October, 1982, of “33 per cent.” for “37.5%”,
(ii) with effect as on and from the 1st day of February, 1983, of “29 per cent.” for “33 per cent.” (inserted by this section), and
(iii) with effect as on and from the 1st day of June, 1983, of “25 per cent.” for “29 per cent.” (inserted by this section),
and
(b) with effect as on and from the 1st day of October, 1982, by the substitution in subparagraph (3) of paragraph 15 of “10 per cent.” for “15 per cent.”.
(2) With effect as on and from the 1st day of October, 1982, the Emergency Imposition of Duties (No. 66) Order, 1935 (S.R. & O., No. 18 of 1935), is hereby amended by the substitution in paragraph 6 of “five per cent.” for “seven and one-half per cent.”.
Reduction of duty on public dancing licences.
68.—(1) Section 78 of the Finance Act, 1980, is hereby amended by the substitution of the following subsection for subsection (2):
“(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 | £10 |
in any other case | £75.”. |
(2) This section shall have effect in relation to public dancing licences granted under the Public Dance Halls Act, 1935, on or after the date of the passing of this Act in respect of dates subsequent to the 30th day of September, 1982.
Amendment of certain enactments relating to bookmakers.
69.—(1) The Finance Act, 1926, is hereby amended—
(a) in section 24, by the substitution of the following subsection for subsection (4):
“(4) Every person who fails or neglects to pay, within such period as may be prescribed by the Revenue Commissioners, any sum payable by him in respect of the duty imposed by this section shall be guilty of an offence and shall be liable on summary conviction to an excise penalty of £800.”,
(b) in section 25, by the substitution of the following subsection for subsection (2):
“(2) Every person who contravenes or fails to comply with a regulation made under this section shall be guilty of an offence and shall be liable on summary conviction to an excise penalty of £800.”,
and
(c) in section 26, by the substitution of the following subsection for subsection (2):
“(2) Every person who resists, obstructs, or impedes an officer of Customs and Excise in the exercise of any right or power conferred on such officer by this section or refuses without lawful and sufficient excuse to produce any document which he is required by such officer under this section to produce shall be guilty of an offence and shall be liable on summary conviction to an excise penalty of £500.”.
(2) Section 2 of the Betting Act, 1931, is hereby amended by the substitution of the following subsection for subsection (2):
“(2) Every person who carries on business or acts as a bookmaker in contravention of this section and every person who holds himself out or represents himself to be a bookmaker or a licensed bookmaker in contravention of this section shall be guilty of an offence and shall be liable on summary conviction to an excise penalty of £800.”.
Amendment of section 78 (power to mitigate penalty) of Excise Management Act, 1827.
70.—Section 78 of the Excise Management Act, 1827, is hereby amended by the substitution of “one half” for “one fourth part”.
Increase of excise duties on licences for mechanically propelled vehicles.
71.—(1) In this section “the Act” means the Finance (Excise Duties) (Vehicles) Act, 1952.
(2) Section 1 (2) (b) of the Act shall, as respects licences under section 1 of the Act for periods beginning on or after the 1st day of May, 1982, be amended by the substitution of “£30 or less” for “twenty pounds or less” (inserted by the Finance Act, 1981).
(3) The Act shall, as respects licences under section 1 of the Act taken out for periods beginning on or after the 1st day of May, 1982, be amended by the substitution in paragraph 1 of Part I of the Schedule thereto of “£4”, “£10”, “£16”, “£24”, “£30”, “£5”, “£25”, “£19” and “£6” for “£2”, “£5”, “£8”, “£12”, “£15”, “£2.50”, “£12.50”, “£9.50”, and “£3”, respectively.
(4) (a) Subject to paragraphs (b) and (c) of this subsection, the Act is, as respects licences under section 1 of the Act taken out for periods beginning on or after the 1st day of May, 1982, hereby amended by the substitution in Part I of the Schedule thereto (as amended by section 8 of the Finance (No. 2) Act, 1981) of the following subparagraph for subparagraph (d) of paragraph 6:
“(d) other vehicles to which this paragraph applies—
not exceeding 8 horse-power | £5 for each unit or part of a unit of horse-power |
exceeding 8 horse-power and not exceeding 12 horse-power | £7 for each unit or part of a unit of horse-power |
exceeding 12 horse-power and not exceeding 16 horse-power | £8 for each unit or part of a unit of horse-power |
exceeding 16 horse-power and not exceeding 20 horse-power | £10 for each unit or part of a unit of horse-power |
exceeding 20 horse-power | £11 for each unit or part of a unit of horse-power |
electrically propelled | £30”. |
(b) Paragraph (a) of this subsection shall not have effect in relation to any vehicle—
(i) which is used as a small public service vehicle within the meaning of the Road Traffic Act, 1961, and for no other purpose,
(ii) which is fitted with a taximeter and is lawfully used as a street service vehicle within the meaning of the said Road Traffic Act, 1961, or for purposes incidental to such user and for no other purpose, or
(iii) which is used as a hearse and for no other purpose.
(c) Paragraph (a) of this subsection shall not have effect in relation to vehicles specified in Article 3 of the Imposition of Duties (No. 170) (Excise Duties) (Vehicles) Order, 1968 (S.I. No. 68 of 1968), as amended by the Imposition of Duties (No. 216) (Excise Duties) (Vehicles) Order, 1975 (S.I. No. 5 of 1975).
(5) The Act is, as respects licences under section 1 of the Act taken out for periods beginning on or after the 1st day of May, 1982, in respect of a vehicle—
(a) which is used as a small public service vehicle within the meaning of the Road Traffic Act, 1961, and for no other purpose, or
(b) which is fitted with a taximeter and is lawfully used as a street service vehicle within the meaning of the said Road Traffic Act, 1961, or for purposes incidental to such user and for no other purpose,
hereby amended by the substitution in Part I of the Schedule thereto of the following subparagraph for subparagraph (d) of paragraph 6:
“(d) other vehicles to which this paragraph applies—
not exceeding 8 horse-power | £24 |
exceeding 8 horse-power but not exceeding 9 horse-power | £27 |
exceeding 9 horse-power but not exceeding 10 horse-power | £30 |
exceeding 10 horse-power but not exceeding 11 horse-power | £33 |
exceeding 11 horse-power but not exceeding 12 horse-power | £36 |
exceeding 12 horse-power but not exceeding 13 horse-power | £39 |
exceeding 13 horse-power but not exceeding 14 horse-power | £42 |
exceeding 14 horse-power but not exceeding 15 horse-power | £45 |
exceeding 15 horse-power | £50”. |
Amendment of certain provisions relating to penalties for offences in relation to licensing and registration of motor vehicles.
72.—(1) Where, after the passing of this Act, an act or omission occurs in respect of which a person would, but for this subsection, have incurred the penalty provided for or in any provision specified in column (2) of the Table to this subsection at any reference number of an Act specified in that column at that reference number, the person shall, in lieu of the penalty so provided for, be liable to the penalty specified in column (3) of the said Table at that reference number and that provision shall be construed and have effect accordingly.
TABLE
Reference Number | Provision of Act | Penalty |
(1) | (2) | (3) |
1 | Section 12 (4) of the Roads Act, 1920 | A penalty not exceeding £200 |
2 | Section 13 (1) of the Roads Act, 1920 | An excise penalty of £200 or an excise penalty equal to three times the amount of the duty payable in respect of the vehicle or vehicles, whichever is the greater |
3 | Section 13 (2) of the Roads Act, 1920 | A fine not exceeding £200 or to imprisonment for a term not exceeding 6 months |
4 | Section 13 (4) of the Roads Act, 1920 | A fine not exceeding £200 or to imprisonment for a term not exceeding 6 months |
5 | Section 2 (2) of the Finance (Excise Duties) (Vehicles) Act, 1952 | An excise penalty of (whichever is the greater) £200 or three times the difference between the duty paid and duty at the higher rate |
6 | Section 76 of the Finance Act, 1976 | A fine not exceeding £200 |
(2) Section 6 of the Roads Act, 1920 is hereby amended by the deletion of subsection (2).
Confirmation of Orders.
73.—The Orders mentioned in the Table to this section are hereby confirmed.
TABLE
S.I. No. 10 of 1981 | Imposition of Duties (No. 250) (Beer) Order, 1981 |
S.I. No. 219 of 1981 | Imposition of Duties (No. 251) (Excise Duty on Wine) Order, 1981 |
S.I. No. 367 of 1981 | Imposition of Duties (No. 255) (Hydrocarbon Oils) Order, 1981 |
S.I. No. 404 of 1981 | Imposition of Duties (No. 256) (Excise Duty on Hydrocarbon Oils) Order, 1981 |
S.I No. 48 of 1982 | Imposition of Duties (No. 259) (Excise Duties) Order, 1982 |
S.I. No. 49 of 1982 | Imposition of Duties (No. 260) (Excise Duty on Video Players) Order, 1982 |
PART III
Value-Added Tax
Interpretation (Part III).
74.—In this Part—
“the Principal Act” means the Value-Added Tax Act, 1972;
“the Act of 1976” means the Finance Act, 1976;
“the Act of 1978” means the Value-Added Tax (Amendment) Act, 1978;
“the Act of 1981” means the Finance (No. 2) Act, 1981.
Amendment of section 3 (delivery of goods) of Principal Act.
75.—Section 3 of the Principal Act is hereby amended by the substitution of the following subsection for subsection (3):
“(3) (a) The supply by auction of livestock, live horses, live greyhounds, vegetables, fruit, flowers, poultry, eggs or fish shall be deemed, for the purposes of this Act, to constitute a supply of the goods to and simultaneously by the auctioneer.
(b) The supply through an agent of livestock, live horses or live greyhounds shall be deemed, for the purposes of this Act, to constitute a supply of the goods to and simultaneously by the agent.”.
Amendment of section 5 (rendering of services) of Principal Act.
76.—Section 5 of the Principal Act is hereby amended by the insertion after subsection (4) of the following subsection—
“(4A) Where services are supplied by a person and the person is not legally entitled to recover consideration in respect of or in relation to such supply but moneys are received in respect of or in relation to such supply, the services in question shall be deemed, for the purposes of this Act, to have been supplied for consideration and the moneys received shall be deemed to be consideration that the person who supplied the services in question became entitled to receive in respect of or in relation to the supply of those services.”.
Amendment of section 8 (accountable Persons) of Principal Act.
77.—Section 8 of the Principal Act is hereby amended—
(a) by the substitution in subsection (3) (inserted by the Act of 1978) of the following paragraph for paragraph (b):
“(b) a person whose supplies of taxable goods or services consist exclusively of—
(i) supplies to taxable persons and persons to whom section 13 (3) applies of fish (not further processed than gutted, salted and frozen) which he has caught in the course of a sea-fishing business, or
(ii) supplies of the kind specified in subparagraph (i) and of either or both of the following, that is to say:
(I) supplies of machinery, plant or equipment which have been used by him in the course of a sea-fishing business, and
(II) supplies of other goods and services the total consideration for which has not exceeded and is not likely to exceed £15,000 in any continuous period of 12 months.”,
(b) by the insertion after subsection (3) of the following subsection:
“(3A) Where a person who supplies services consisting of the training of horses for racing, the consideration for which has exceeded £15,000 in any continuous period of 12 months, would, but for the supply of such services, be a farmer, he shall be deemed to be a taxable person only in respect of the supply of those services and, in the absence of an election, shall, in relation to the supply of any of the goods and services specified in paragraph (a) and subparagraphs (i) and (iii) of paragraph (b) of the definition of ‘farmer’ in subsection (9) (inserted by the Act of 1978), be deemed not to be a taxable person.”,
and
(c) by the substitution in subsection (9) for the definition of “farmer” of the following definition:
“‘farmer’ means a person who engages in at least one Annex A activity and—
(a) whose supplies consist exclusively of either or both of the following, that is to say:
(i) supplies of agricultural produce, or
(ii) supplies of agricultural services, or
(b) whose supplies consist exclusively of either or both of the supplies specified in paragraph (a) and of one or more of the following, that is to say:
(i) supplies of machinery, plant or equipment which has been used by him for the purposes of an Annex A activity,
(ii) supplies of services consisting of the training of horses for racing the total consideration for which has not exceeded and is not likely to exceed £15,000 in any continuous period of 12 months, or
(iii) supplies of goods and services, other than those referred to in subparagraphs (i) and (ii) or paragraph (a), the total consideration for which has not exceeded and is not likely to exceed £15,000 in any continuous period of 12 months.”.
Amendment of section 10 (amount on which tax is chargeable) of Principal Act.
78.—Section 10 (inserted by the Act of 1978) of the Principal Act is hereby amended by the insertion of the following subsection after subsection (4):
“(4A) Where goods chargeable with a duty of excise are supplied while warehoused, and before payment of the duty, to an unregistered person, the amount on which tax is chargeable in respect of the supply shall be increased by an amount equal to the amount of duty that would be payable in relation to the goods if the duty had become due at the time of the supply.”.
Amendment of section 11 (rates of tax) of Principal Act.
79.—(1) Section 11 of the Principal Act is hereby amended—
(a) in subsection (1) (inserted by the Act of 1978)—
(i) in paragraph (a), by the substitution of “18 per cent.” for “15 per cent.” (inserted by the Act of 1981),
(ii) in paragraph (b), by the substitution of “(xva)” for “(xv)”, and
(iii) in paragraph (c) (inserted by the Finance Act, 1980), by the substitution of “30 per cent.” for “25 per cent.” (inserted by the Act of 1981),
(b) in subsection (2)—
(i) in paragraph (b) (inserted by the Act of 1978), by the substitution of “16.67 per cent.” for “20 per cent.” (inserted by the Act of 1981), and
(ii) in paragraph (c) (inserted by the Act of 1981), by the substitution of “16.67 per cent.” for “20 per cent.”, and
(iii) by the insertion after the said paragraph (c) of the following paragraphs:
“(d) On the supply by an auctioneer, solicitor, estate agent or other agent of services directly related to the supply of immovable goods used for the purposes of an Annex A activity tax shall be chargeable at the rate specified in subsection (1) (a) on 16.67 per cent. of the total amount on which tax is chargeable and at the rate of zero per cent. on the balance of the said total amount.
(e) On the supply of farm accountancy services or farm management services tax shall be chargeable at the rate specified in subsection (1) (a) on 16.67 per cent. of the total amount on which tax is chargeable and at the rate of zero per cent. on the balance of the said total amount.”.
(2) This section other than subsection (1) (b) (iii) shall have, and be deemed to have had, effect as on and from the 1st day of May, 1982.
Amendment of section 12 (deduction for tax borne or paid) of Principal Act.
80.—Section 12 of the Principal Act is hereby amended—
(a) in subsection (1) (inserted by the Act of 1978), by the substitution of the following paragraph for paragraph (b):
“(b) in respect of goods imported by him in the period, the tax paid by him or deferred as established from the relevant customs documents kept by him in accordance with section 16 (3),”,
and
(b) in subsection (3) (inserted by the Act of 1978), in subparagraph (v) of paragraph (a), by the insertion after “his business” of “or for activities in relation to which he is, in accordance with section 8 (3A), deemed not to be a taxable person”.
Amendment of section 12A (special provisions for tax invoiced by flat-rate farmers) of Principal Act.
81.—(1) Section 12A of the Principal Act (inserted by the Act of 1978) is hereby amended—
(a) in subsection (1), by the substitution of “1.8 per cent.” for “1.5 per cent.” (inserted by the Act of 1981), and
(b) by the substitution of the following subsection for subsection (2)—
“(2) In this Act ‘flat-rate farmer’ means a farmer who is not a taxable person and, in relation to the supplies specified in the definition of ‘farmer’ in section 8(9), includes a person who in accordance with section 8 (3A), is deemed not to be a taxable person.”.
(2) Subsection (1)(a) of this section shall have, and be deemed to have had, effect as on and from the 1st day of May, 1982.
Amendment of section 13 (remission of tax on goods exported etc.) of Principal Act.
82.—Section 13 of the Principal Act (inserted by the Act of 1978) is hereby amended by the deletion of subsections (4) and (5).
Amendment of section 14 (determination of tax due by reference to cash receipts) of Principal Act.
83.—Section 14 of the Principal Act (inserted by the Act of 1978) is hereby amended by the insertion in subsection (1) (b) after “of taxable services” of “(including services which, if they were supplied in such taxable period, would be taxable services)”.
Amendment of section 15 (charge of tax on imported goods) of Principal Act.
84.—(1) Section 15 (inserted by the Act of 1978) of the Principal Act is hereby amended by—
(a) the substitution in subsection (2) of “(xva)” for “(xv)”, and
(b) the insertion after subsection (6) of the following subsection:
“(6A) Regulation 26 of the Value-Added Tax Regulations, 1979 (S.I. No. 63 of 1979), is hereby revoked and tax charged under section 2 (1) (b) shall, in accordance with the provisions of the Customs Consolidation Act, 1876, and of other law in force in the State relating to customs, as applied to tax by subsection (6) and regulations thereunder, be paid in the manner and at the time that it would have been payable if that regulation had not been made.”.
(2) Subsection (1)(a) shall have, and be deemed to have had, effect as on and from the 1st day of May, 1982.
Amendment of section 16 (duty to keep records) of Principal Act.
85.—Section 16 of the Principal Act is hereby amended:
(a) in subsection (2), by the insertion after “such business” of “and, in respect of goods imported by him, copies, stamped on behalf of the Revenue Commissioners, of the relevant customs entries”, and
(b) in subsection (3)—
(i) by the deletion of “and invoices”,
(ii) by the insertion after “any books” of “invoices, copies, stamped on behalf of the Revenue Commissioners, of customs entries”, and
(iii) by the insertion after “the supply of goods or services” of “, or the importation of goods,”,
and the said subsections (other than the proviso to subsection (3)), as so amended, are set out in the Table to this section.
TABLE
(2) Every person, other than a taxable person, who supplied goods or services in the course or furtherance of any business shall keep all invoices issued to him in connection with the supply of goods or services to him for the purpose of such business and, in respect of goods imported by him, copies, stamped on behalf of the Revenue Commissioners, of the relevant customs entries.
(3) Records kept by a person pursuant to this section and any books, invoices, copies, stamped on behalf of the Revenue Commissioners, of customs entries, credit notes, debit notes, receipts, accounts, vouchers, bank statements or other documents whatsoever which relate to the supply of goods or services, or the importation of goods, by the person and are in the power, possession or procurement of the person, and in the case of any such book, invoice, credit note, debit note, receipt, account, voucher or other document which has been issued by the person to another person, any copy thereof which is in the power, possession or procurement of the person shall be retained in his power, possession or procurement for a period of six years from the date of the latest transaction to which the records or invoices or any of the other documents relate:
Amendment of section 26 (penalties generally) of Principal Act.
86.—Section 26 of the Principal Act is hereby amended—
(a) by the substitution of the following subsection for subsection (1):
“(1) A person who does not comply with section 9 (2), 11 (7), 12A, 16, 17, 18 (2) or 19 or any provision of regulations in regard to any matter to which the foregoing sections relate shall be liable to a penalty of £800.”,
(b) in subsection (2), by the substitution of “£500” for “£20”,
(c) in subsection (2A) (inserted by the Act of 1978), by the substitution of “£500” for “£20”,
(d) in subsection (3), by the substitution of “£500” for “£20”,
(e) in subsection (3A) (inserted by the Finance Act, 1973), by the substitution of “£800” for “£100”, and
(f) by the deletion of subsection (5).
Amendment of First Schedule to Principal Act.
87.—The First Schedule to the Principal Act (inserted by the Act of 1978) is hereby amended—
(a) by the deletion of paragraph (viii),
(b) by the substitution of the following subparagraph for subparagraph (b) of paragraph (ix):
“(b) the collection of insurance premiums,”,
and
(c) by the substitution of the following paragraph for paragraph (x):
“(x) services supplied in the course of their profession by veterinary surgeons;”.
Amendment of Second Schedule to Principal Act.
88.—(1) The Second Schedule (inserted by the Act of 1976) to the Principal Act is hereby amended—
(a) by the substitution of the following subparagraph for subparagraph (b) of paragraph (i) (inserted by the Act of 1978):
“(b) by a registered person within the customs-free airport to another registered person within the customs-free airport;”,
and
(b) by the insertion after paragraph (xv) (inserted by the Finance Act, 1973) of the following paragraph:
“(xva) printed books and booklets including atlases but not including newspapers, periodicals, brochures, catalogues, programmes, books of stationery, cheque books, diaries, albums, books of stamps, of tickets or of coupons;”.
(2) This section, other than subsection (1)(a), shall have, and be deemed to have had, effect as on and from the 1st day of May, 1982.
Amendment of Third Schedule to Principal Act.
89.—(1) Part I of the Third Schedule (inserted by the Act of 1976) to the Principal Act is hereby amended—
(a) by the substitution of the following paragraph for paragraph (vii):
“(vii) printed books and booklets other than—
(I) those specified in paragraph (xva) of the Second Schedule to which section 11 applies, and
(II) books of stationery, cheque books, diaries, albums and books of stamps, of tickets or of coupons;”,
(b) by the insertion in paragraph (x) after subparagraph (r) of the following subparagraph:
“(rr) timber joinery; and doors, door frames, window frames, window panels, staircases and roofing trusses of any material,”,
and
(c) by the substitution of the following paragraphs for paragraph (xxxi) (inserted by the Act of 1978):
“(xxxi) gramophone records;
(xxxii) furniture, including sections and parts thereof and furniture in kit form, of the following descriptions, that is to say—
(a) beds, including cots and cradles, but not including baby carriages,
(b) chairs, stools, kneelers, couches, and similar goods,
(c) tables, dressing tables, wardrobes, chests of drawers, tallboys, presses, lockers, desks, and similar goods,
(d) cabinets, including cabinets specially constructed for radios, record players, speakers and television sets,
(e) playpens, safety screens, shelves, shelving and shelving units, serving trolleys, hat and coat stands, and similar stands,
but not including furniture constructed or adapted for the playing of games or for physical exercise, musical instruments, ornaments, lamps, ash trays, log boxes, coal scuttles and other hearth furniture or furniture which incorporates or is fitted with any machine or appliance;
(xxxiii) (a) floor coverings, blinds, curtains including curtain materials and parts and accessories for the manufacture of curtains, and similar furnishings, but not including wall or ceiling coverings,
(b) blankets, mattresses, sheets, pillows and other articles of bed clothing, towels and towelling material,
(c) carpet wool and canvas,
(d) fabrics, padding materials, trimming materials, webbing and springs and springing material of a kind normally used in the manufacture of furniture, and
(e) curtain rails, tracks and pelmets including parts, accessories and curtain cord, parts and accessories for blinds, stair nosings and carpet grips;
(xxxiv) coffins and other goods of a kind commonly used to hold the remains of the dead including materials and accessories commonly used in the manufacture of such goods and not commonly used for any other purposes.”.
(2) This section shall have, and be deemed to have had, effect as and from the 1st day of May, 1982.
Relief for hotels etc.
90.—(1) In this section “qualifying service” means a service consisting of the supply, for the benefit of persons not resident in the State, under an agreement made before the 1st day of January, 1982, of sleeping accommodation, with or without board, or of motor cars upon hire, boats upon hire or entertainment, at charges fixed at the time of the making of the agreement, to persons carrying on the business of travel agent, tour operator or the hiring out of motor cars or boats.
(2) In respect of the taxable periods commencing on the 1st day of May, 1982, the 1st day of July, 1982, the 1st day of September, 1982, and the 1st day of November, 1982, notwithstanding the provisions of section 11 of the Principal Act (as amended by this Act), tax shall, in relation to the supply of a qualifying service, be, and be deemed to have been, chargeable, at the rate of 15 per cent.
PART IV
Stamp Duties
Levy on banks.
91.—(1) In this section,
“assessable amount” means the amount arrived at by dividing the specified amount by three and deducting £5,000,000 from the quotient;
“bank” means a person who, on the 1st day of April, 1982, was the holder of a licence granted under section 9 of the Central Bank Act, 1971;
“returns”, in relation to a bank, means the monthly bank returns furnished to the Central Bank of Ireland by the bank in respect of the assets and liabilities of the bank as on the 30th day of September, 1981, the 21st day of October, 1981, and the 18th day of November, 1981;
“specified amount” means—
(a) in the case of an associated bank, the amount obtained by deducting the aggregate of the sums shown in the returns of that bank in respect of Item 7 in Appendix II of the returns as an adjustment of current accounts for cheques in transit from the aggregate of the sums shown in the returns in respect of current accounts and deposit accounts by whomsoever held at offices in the State of the bank and shown as liabilities of the bank in such returns;
(b) in the case of any other bank, the amount obtained by deducting the aggregate of the sums shown in the analysis of selected liabilities in the returns of that bank as due to banks (including banks that are not banks within the meaning of subsection (1) of this section) in respect of current accounts, deposit accounts, other accounts and secured loans from the aggregate of the sums shown in the returns in respect of current accounts, deposit accounts, other accounts and secured loans by whomsoever held at offices in the State of the bank and shown as liabilities of the bank in such returns.
(2) A bank shall, not later than the 15th day of September, 1982, deliver to the Revenue Commissioners a statement in writing showing the assessable amount for that bank, the specified amount for that bank and the sums referred to in the definition of “specified amount” in subsection (1) of this section by reference to which that specified amount was calculated.
(3) There shall be charged on every statement delivered in pursuance of subsection (2) of this section a stamp duty of an amount equal to the sum of the following:
(a) 0.2 per cent. of that part of the assessable amount shown therein that does not exceed £100,000,000, and
(b) 0.35 per cent. of that part of the assessable amount shown therein that exceeds £100,000,000:
Provided that in any case where the assessable amount shown in the statement does not exceed £100,000,000 stamp duty of an amount equal to 0.2 per cent. of the assessable amount shown therein shall be charged.
(4) The duty charged by subsection (3) of this section upon a statement delivered by a bank pursuant to subsection (2) of this section shall be paid by the bank upon delivery of the statement.
(5) There shall be furnished to the Revenue Commissioners by a bank such particulars as the Revenue Commissioners may deem necessary in relation to any statement required by this section to be delivered by the bank.
(6) In the case of failure by a bank to deliver any statement required by subsection (2) of this section within the time provided for in that subsection or of failure to pay the duty chargeable on any such statement on the delivery thereof, the bank shall, from the date of the passing of this Act until the day on which the duty is paid, be liable to pay, by way of penalty, in addition to the duty, interest thereon at the rate of 15 per cent. per annum and also from the 15th day of September, 1982, by way of further penalty, a sum equal to 1 per cent. of the duty for each day the duty remains unpaid and each penalty shall be recoverable in the same manner as if the penalty were part of the duty.
(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.
(8) The stamp duty charged by this section shall not be allowed as a deduction for the purposes of the computation of any tax or duty payable by the bank.
Levy on certain premiums of insurance.
92.—(1) In this section—
“assessable amount”, in relation to a quarter, means the gross amount received by an insurer by way of premiums in that quarter in respect of business carried on by the insurer in the State on or after the 1st day of August, 1982, but without having regard to an excluded amount;
“excluded amount” means—
(a) an amount received in the course or by way of re-insurance;
(b) a premium received in respect of business in the following classes of the Annex to First Council Directive 73/239/EEC of 24 July 1973 (OJ No. L228, 16/8/1973), namely, 5, 6, 7, 11 and 12, in classes 1 and 10 insofar as they relate to the insurance of passengers in marine and aviation vehicles and carriers liability insurance, respectively, and in class 14 insofar as it relates to export credit;
(c) a premium received in respect of business in class VII of the Annex to First Council Directive 79/267/EEC of 5 March 1979 (OJ No. L 63,13/3/1979);
“insurer” means a person who is the holder of an assurance licence under the Insurance Act, 1936, or is the holder of an authorisation within the meaning of the European Communities (Non-Life Insurance) Regulations, 1976 (S.I. No. 115 of 1976), or who carries on the business of insurance in compliance with the provisions of the Assurance Companies Act, 1909;
“premium” has the same meaning as in the Insurance Act, 1936;
“quarter” means a period of three months ending on the 31st day of March, the 30th day of June, the 30th day of September or the 31st day of December.
(2) An insurer shall, within 30 days from the end of the quarter ending on the 30th day of September, 1982, and within 30 days from the end of each quarter thereafter, deliver to the Revenue Commissioners a statement in writing showing the assessable amount for that insurer in respect of that quarter.
(3) There shall be charged on every statement delivered in pursuance of subsection (2) of this section a stamp duty of an amount equal to one per cent. of the assessable amount shown therein.
(4) The duty charged by subsection (3) of this section upon a statement delivered by an insurer pursuant to subsection (2) of this section shall be paid by the insurer upon delivery of the statement.
(5) There shall be furnished to the Revenue Commissioners by an insurer such particulars as the Revenue Commissioners may deem necessary in relation to any statement required by this section to be delivered by the insurer.
(6) In the case of failure by an insurer to deliver any statement required by subsection (2) of this section within the time specified in that subsection or of failure by an insurer to pay any duty chargeable on any such statement on the delivery thereof, the insurer 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.
Exemption of certain instruments from stamp duty.
93.—(1) In this section “property” means agricultural land and includes such farm buildings and farm houses as are of a character appropriate to the property.
(2) Stamp duty shall not, subject to section 4 of the Stamp Act, 1891, be charged on any instrument to which this section applies.
(3) This section applies to an instrument, being a conveyance or transfer operating as a voluntary disposition inter vivos, where the instrument contains a certificate by the party to whom the property is being conveyed or transferred to the effect that the person becoming entitled to the entire beneficial interest in the property (or, where more than one person becomes entitled to a beneficial interest therein, each of them) is a qualified person.
(4) In this section “qualified person” means a person in respect of whom it is shown to the satisfaction of the Revenue Commissioners—
(a) that he was under the age of 35 years on the date on which the relevant instrument was executed, and
(b) either—
(i) that he is the holder of a certificate issued by—
(I) An Chomhairle Oiliúna Talmhaíochta certifying that he has satisfactorily completed an agricultural training course of a duration of not less than 100 hours, or
(II) the Farm Apprenticeship Board certifying that he has satisfactorily completed the course under the Farmer Apprenticeship Scheme of the Board or the course under the Trainee Farmer Scheme of the Board, or
(III) the Minister for Agriculture or a committee of agriculture established under the Agriculture Act, 1931, being a certificate issued before the 1st day of December, 1980, and certifying that he has satisfactorily completed a course equivalent to that referred to in paragraph (b) (i) (I) of this subsection,
or
(ii) that he is the holder of a university degree, or equivalent university qualification, in agriculture,
and
(c) that the property will be used for the purposes of agriculture.
(5) This section shall have effect with respect to any instrument executed after the date of the passing of this Act and before the expiration of two years after that date.
Amendment of First Schedule to Stamp Act, 1891.
94.—(1) In this section “the First Schedule” means the First Schedule, as amended by the Finance Act, 1970, and subsequent enactments, to the Stamp Act, 1891.
(2) The First Schedule (other than the Heading “CONVEYANCE or TRANSFER on sale, of any stocks or marketable securities.”, the Heading “CONVEYANCE or TRANSFER on sale of any property other than stocks or marketable securities.”, the Heading “LEASE” and the Heading “POLICY OF LIFE INSURANCE”), sections 56, 59, 62 and 106 of the Stamp Act, 1891, section 9 of the Finance Act, 1902, section 42 of the Finance Act, 1920, and section 30 of the Finance Act, 1961, are hereby amended by the substitution of “£5” for “fifty pence” in each place where it occurs.
(3) The Heading set out in Part I of the Fourth Schedule to this Act is hereby substituted for the Heading “DUPLICATE or COUNTERPART of any instrument chargeable with any duty.” in the First Schedule.
(4) (a) The Headings set out in Part II of the Fourth Schedule to this Act are hereby substituted for the Headings “POLICY OF LIFE INSURANCE.” and “POLICY OF LIFE INSURANCE made for a period not exceeding two years” in the First Schedule.
(b) (i) The following shall be exempt from all stamp duties:
(I) cover notes, slips and other instruments usually made in anticipation of the issue of a formal policy, not being instruments relating to life insurance;
(II) instruments embodying alterations of the terms or conditions of any policy of insurance other than life insurance;
and an instrument exempted by virtue of subparagraph (i) (I) of this paragraph shall not be taken for the purposes of the Stamp Act, 1891, to be a policy of insurance.
(ii) An instrument shall not be charged with duty exceeding £1 by reason only that it contains or relates to two or more distinct matters each falling within the Heading “POLICY of INSURANCE other than Life Insurance” (inserted by this subsection).
(5) The paragraph set out in Part III of the Fourth Schedule to this Act is hereby substituted for paragraph (4) of the Heading “CONVEYANCE or TRANSFER on sale of any property other than stocks or marketable securities.” in the First Schedule.
(6) (a) Subject to paragraph (b) of this subsection, this section shall come into operation on the date of the passing of this Act.
(b) Subsection (4) of this section shall come into operation on the 1st day of August, 1982.
(c) The said subsection (4) shall not have effect with respect to any instrument referred to therein executed before the said 1st day of August, 1982, and the other provisions of this section shall not have effect with respect to any instrument executed before the date of the passing of this Act.
Amendment of section 41 (stamp duty on bills of exchange and promissory notes) of Finance Act, 1970.
95.—(1) Section 41 of the Finance Act, 1970, is hereby amended by the substitution of “5p” for “3p” (inserted by the Finance Act, 1981) in both places where it occurs.
(2) The Imposition of Duties (No. 252) (Stamp Duty on Bills of Exchange and Promissory Notes) Order, 1981 (S.I. No. 271 of 1981), is hereby revoked.
(3) This section shall have effect with respect to bills of exchange and promissory notes drawn on or after the date of the passing of this Act.
Amendment of section 19 (conveyance or transfer on sale — limit on stamp duty in respect of certain transactions between bodies corporate) of Finance Act, 1952.
96.—(1) Section 19 (inserted by the Finance Act, 1980) of the Finance Act, 1952, is hereby amended by the substitution of the following subsection for subsection (1):
“(1) Stamp duty chargeable under or by reference to the heading ‘Conveyance or Transfer on Sale of any property other than stocks or marketable securities’ in the First Schedule to the Stamp Act, 1891, on any instrument to which this section applies shall be charged at the rate of £1 for every £50 or fractional part of £50 of the amount or value of the consideration for the sale, or, in the case of a conveyance or transfer operating as a voluntary disposition inter vivos, of the value of the property conveyed or transferred.”.
(2) The Imposition of Duties (No. 253) (Limit on Stamp Duty in respect of Certain Transactions between Bodies Corporate) Order, 1981 (S.I. No. 272 of 1981), is hereby revoked.
(3) This section shall not have effect with respect to any instrument executed before the date of the passing of this Act.
PART V
Capital Acquisitions Tax
Interpretation (Part V).
97.—In this Part “the Principal Act” means the Capital Acquisitions Tax Act, 1976.
Exemption of certain benefits.
98.—Where a gift or an inheritance is taken, by direction of the disponer, free of tax on or after the date of the passing of this Act, the benefit taken shall be deemed to include the amount of tax chargeable on such gift or inheritance but not the amount of tax chargeable on such tax.
Amendment of section 5 (gift deemed to be taken) of Principal Act.
99.—Section 5 (6) of the Principal Act shall, as respects a gift or inheritance deemed to be taken on or after the 2nd day of June, 1982, have effect as if—
(a) in paragraph (a), “, before the 28th day of February, 1974,” were deleted, and
(b) in paragraph (b), “prior to the 28th day of February, 1974” were deleted.
Amendment of section 19 (value of agricultural property) of Principal Act.
100.—Section 19 of the Principal Act shall, as respects a gift or inheritance taken on after the 1st day of April, 1982, have effect as if “£200,000” were substituted for “£150,000” (inserted by the Finance Act, 1980) in each place where it occurs.
Amendment of section 36 (delivery of returns) of Principal Act.
101.—(1) Section 36 of the Principal Act is hereby amended by the substitution of the following subsection for subsection (3) (inserted by the Finance Act, 1978)—
“(3) Subsection (2) applies to a gift where—
(a) the taxable value of such gift, so far as it is a taxable gift, exceeds an amount which is 80 per cent. of the lowest value upon which, at the date of such gift, tax becomes chargeable in respect of a gift taken by the donee of such gift from the disponer thereof,
(b) the taxable value of such gift, so far as it is a taxable gift, falls to be aggregated with gifts taken by the donee of such gift, either on or before the date of such gift, from any disponer and thereby increases the total taxable value of all taxable gifts so aggregated taken by such donee from any disponer from an amount which is less than or equal to the amount specified in paragraph (a) to an amount which exceeds the amount so specified,
(c) the taxable value of such gift, so far as it is a taxable gift, falls to be aggregated with gifts taken by the donee of such gift, either on or before the date of such gift, from any disponer and thereby increases the total taxable value of all taxable gifts so aggregated taken by such donee from any disponer from an amount which is greater than the amount specified in paragraph (a), or
(d) the donee is required by notice in writing by the Commissioners to deliver a return,
and for the purposes of this subsection, a reference to a gift or to a taxable gift includes a reference to a part of a gift or to a part of a taxable gift, as the case may be.”.
(2) This section shall have effect in relation to gifts taken on or after the 2nd day of June, 1982.
Amendment of Second Schedule to Principal Act.
102.—(1) The Second Schedule to the Principal Act is hereby amended—
(a) in Part I—
(i) by the substitution of the following paragraphs for paragraphs 3, 4 and 7:
“3. Subject to the provisions of paragraph 6, the tax chargeable on the taxable value of a taxable gift or a taxable inheritance, in the case where the donee or successor has taken no other taxable gift or taxable inheritance on or after the 2nd day of June, 1982, to which the same appropriate Table applied, shall be computed at the rate or rates of tax applicable to that taxable value under that appropriate Table.
4. Subject to the provisions of paragraph 6, the tax chargeable on the taxable value of a taxable gift or a taxable inheritance, in the case where the donee or successor has previously taken one or more taxable gifts or taxable inheritances on or after the 2nd day of June, 1982, to which the same appropriate Table applied, shall be computed at the rate or rates of tax applicable under that appropriate Table to such part of the aggregate of—
(a) that taxable value; and
(b) the taxable values of all such previous taxable gifts and taxable inheritances,
as is the highest part of that aggregate and is equal to that taxable value.
7. For the purposes of this Schedule, all gifts and inheritances taken by a donee or successor from one disponer, or several disponers, on the same day shall count as one where the same appropriate Table applies to all such gifts and inheritances, and to ascertain the amount of tax payable on one gift or inheritance of several so taken on the same day, the amount of tax computed under this Schedule as being payable on all such gifts or inheritances taken on that day, and counted as one, shall be apportioned rateably, according to the taxable values of the several taxable gifts and taxable inheritances so taken on the same day.”, and
(ii) by the insertion after paragraph 10 (inserted by the Finance Act, 1981) of the following paragraph:
“11. For the purposes of this Schedule, a reference to a gift or an inheritance, or to a taxable gift or a taxable inheritance, includes a reference to a part of a gift or an inheritance, or to a part of a taxable gift or a taxable inheritance, as the case may be.”,
and
(b) in paragraph 1 of Part I and in Part II, by the insertion of “or disponers” after “disponer”, in each place where it occurs.
(2) This section shall have effect in relation to gifts and inheritances taken on or after the 2nd day of June, 1982.
PART VI
Miscellaneous
Capital Services Redemption Account.
103.—(1) In this section—
“the principal section” means section 22 of the Finance Act, 1950;
“the 1981 amending section” means section 51 of the Finance Act, 1981;
“the thirty-second 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, 1982, subsection (4) of the 1981 amending section shall have effect with the substitution of “£29,731,201” for “£29,870,308”.
(3) Subsection (6) of the 1981 amending section shall have effect with the substitution of “£18,767,875” for “£19,228,162”.
(4) A sum of £35,938,852 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, 1982.
(5) The thirty-second 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 thirty-second additional annuity, not exceeding £23,134,615 in any financial year, may be applied towards defraying the interest on the public debt.
(7) The balance of the thirty-second additional annuity shall be applied in any one or more of the ways specified in subsection (6) of the principal section.
Care and management of taxes and duties.
104.—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.
105.—(1) This Act may be cited as the Finance Act, 1982.
(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 relating to customs) shall be construed together with the Customs Acts and (so far as relating 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 1981, and may be cited together therewith as the Value-Added Tax Acts, 1972 to 1982.
(5) Part IV of this Act shall be construed together with the Stamp Act, 1891, and the enactments amending or extending that Act.
(6) Part V of this Act shall be construed together with the Capital Acquisitions Tax Act, 1976, and the enactments amending or extending that Act.
(7) Part I 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, 1982.
(8) Part III of this Act shall, save as is otherwise expressly provided therein, come into force as on and from the 1st day of September, 1982.
(9) 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
Amendments Consequential on Changes in Personal Reliefs
1. The Income Tax Act, 1967, is hereby amended in accordance with the following provisions:
(a) in section 138—
(i) in paragraph (a), by the substitution of “£2,900” for “£2,230” where it first occurs and by the deletion of the proviso thereto,
(ii) in paragraph (b), by the substitution of “£1,950” for “£1,185” and of “£2,900” for “£2,230”, and
(iii) in paragraph (c), by the substitution of “£1,450” for “£1,115”,
(b) in section 138A—
(i) by the substitution for “he shall be entitled to a deduction of £650” of “he shall be entitled, if he is an individual to whom paragraph (b) (i) of section 138 applies, to a deduction of £950 or, if he is an individual to whom paragraph (c) of section 138 applies, to a deduction of £1,450”, and
(ii) by the substitution for “her husband” of “her husband, or in the case of a man and woman who are living together as man and wife”,
(c) sections 139 and 140 shall not apply or have effect,
(d) in section 141, in subsection (1A), by the substitution of “£100” for “£195”,
(e) in section 142, in subsection (1), by the substitution of “£110” for “£95” in each place where it occurs.
2. Section 3 of the Finance Act, 1969, is hereby amended, in subsection (1), by the substitution of “£700” for “£500”.
3. Section 11 of the Finance Act, 1971, is hereby amended, in subsection (2), by the substitution of “£500” for “£400” in each place where it occurs and of “£1,200” for “£1,000”.
4. Section 8 of the Finance Act, 1974, is hereby amended, in subsection (1), by the substitution of “£200” for “£180” and of “£100” for “£80”.
SECOND SCHEDULE
Amendments Consequential on Changes in Rates of Corporation Tax
Part I
Application of sections 182 and 184 (relief in respect of certain losses and capital allowances) of Corporation Tax Act, 1976
1. Section 19(3) of the Finance Act, 1977, shall not have effect for any accounting period falling wholly after the 31st day of December, 1981.
2. Where part of an accounting period falls in the financial year 1981 and the other part falls in the financial year 1982, the two parts of the accounting period shall be treated, for the purposes of sections 182 and 184 of the Corporation Tax Act, 1976, section 19(3) of the Finance Act, 1977, and paragraph 1 as if they were separate accounting periods.
3. Where, under paragraph 2, a part of an accounting period is treated as a separate accounting period, the corporation tax charged for the part which is so treated shall, for the purposes of the said section 184, be taken to be the corporation tax that would be charged if that part were a separate accounting period.
Part II
Amendment of Chapter VI (Corporation Tax: Relief in Relation to Certain Income of Manufacturing Companies) of Finance Act, 1980
1. Section 41 (2) of the Finance Act, 1980, is hereby amended as respects any accounting period falling wholly after the 31st day of December, 1981, by the substitution of “four-fifths” for “seven-ninths”.
2. As respects any accounting period which falls partly in the financial year 1981 and partly in the financial year 1982, section 41 (2) of the Finance Act, 1980, shall have effect as if for the words from “shall be reduced by seven-ninths” to the end of the subsection there were substituted the following:
“shall be reduced—
(a) by seven-ninths in so far as it is corporation tax charged on profits which, under section 6 (3) of the Corporation Tax Act, 1976, are apportioned to the financial year 1981, and
(b) by four-fifths in so far as it is corporation tax charged on profits which, under the said section 6 (3), are apportioned to the financial year 1982,
and the corporation tax referable to the income from the sale of those goods—
(i) shall, for the purposes of paragraph (a), be such an amount as bears to the part of the relevant corporation tax charged on profits which, under the said section 6 (3), are apportioned to the financial year 1981 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, and
(ii) shall, for the purposes of paragraph (b), be such an amount as bears to the part of the relevant corporation tax charged on profits which, under the said section 6 (3), are apportioned to the financial year 1982 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. Sections 47 (2) and 48 (2) of the Finance Act, 1980, are hereby amended as respects any accounting period falling wholly after the 31st day of December, 1981—
(a) in paragraph (i) of section 47 (2), by the substitution of “5”/4 for “9”/7,
(b) in paragraph (ii) of the said section 47 (2), by the substitution of “1”/4 for “2”/7, and
(c) in paragraph (ii) of section 48 (2), by the substitution of “1”/4 for “2”/7
4. Where by virtue of paragraph 2 of Part I a part of an accounting period is treated as a separate accounting period for the purposes of sections 182 and 184 of the Corporation Tax Act, 1976, that part shall also be treated as a separate accounting period for the purposes of paragraph 3 of this Part and for the purposes of sections 47 (2) and 48 (2) of the Finance Act, 1980, and the corporation tax charged for a part of an accounting period which is so treated shall, for the purposes of the said sections 47 (2) and 48 (2), be taken to be the corporation tax that would be charged if that part were a separate accounting period.
THIRD SCHEDULE
Profit Sharing Schemes
Part I
Approval of Schemes
1.—(1) On the application of a body corporate (in this Schedule referred to as “the company concerned”) which has established a profit sharing scheme which complies with subparagraphs (3) and (4), the Revenue Commissioners, subject to section 52 of this Act, shall approve of the scheme—
(a) if they are satisfied as mentioned in paragraph 2, and
(b) unless it appears to them that there are features of the scheme which are neither essential nor reasonably incidental to the purpose of providing for employees and directors benefits in the nature of interests in shares.
(2) Where the company concerned has control of another company or companies, the scheme may be expressed to extend to all or any of the companies of which it has control; and in this Schedule a scheme which is expressed so to extend is referred to as a “group scheme” and, in relation to a group scheme, the expression “participating company” means the company concerned or a company of which for the time being the company concerned has control and to which for the time being the scheme is expressed to extend.
(3) The scheme must provide for the establishment of a body of persons resident in the State (in this Schedule referred to as “the trustees”)—
(a) who, out of moneys paid to them by the company concerned or, in the case of a group scheme, a participating company, are required by the scheme to acquire shares in respect of which the conditions in Part II of this Schedule are fulfilled;
(b) who are under a duty to appropriate shares acquired by them to individuals who participate in the scheme, not being individuals who are ineligible by virtue of Part III of this Schedule; and
(c) whose functions with respect to shares held by them are regulated by a trust which is constituted under the law of the State and the terms of which are embodied in an instrument which complies with the provisions of Part IV of this Schedule.
(4) The scheme must provide that the total of the initial market values of the shares appropriated to any one participant in a year of assessment will not exceed £1,000.
(5) An application under subparagraph (1) shall be made in writing and contain such particulars and be supported by such evidence as the Revenue Commissioners may require.
2.—(1) The Revenue Commissioners must be satisfied that at any time every person who—
(a) is then a full-time employee or director of the company concerned or, in the case of a group scheme, a participating company, and
(b) has been such an employee or director at all times during a qualifying period, not exceeding five years, ending at that time, and
(c) is chargeable to tax in respect of his office or employment under Schedule E,
will then be eligible, subject to Part III of this Schedule, to participate in the scheme on similar terms.
(2) For the purposes of subparagraph (1), the fact that the number of shares to be appropriated to the participants in a scheme varies by reference to the levels of their remuneration, the length of their service or similar factors shall not be regarded as meaning that the participants are not eligible to participate in the scheme on similar terms.
3.—(1) If, at any time after the Revenue Commissioners have approved of a scheme—
(a) a participant is in breach of any of his obligations under paragraphs (a), (c) and (d) of section 52 (1),
(b) there is, with respect to the operation of the scheme, any contravention of any provision of Chapter IX of Part I of this Act, the scheme itself or the terms of the trust referred to in paragraph 1 (3) (c),
(c) any shares of a class of which shares have been appropriated to participants receive different treatment in any respect from the other shares of that class, in particular, different treatment in respect of—
(i) the dividend payable,
(ii) repayment,
(iii) the restrictions attaching to the shares, or
(iv) any offer of substituted or additional shares, securities or rights of any description in respect of the shares,
or
(d) the Revenue Commissioners cease to be satisfied as mentioned in paragraph 2,
they may, subject to subparagraph (3), withdraw the approval with effect from that time or from such later time as they may specify.
(2) If, at any time after the Revenue Commissioners have approved of a scheme, an alteration is made in the scheme or the terms of the trust referred to in paragraph 1 (3) (c), the approval shall not have effect after the date of the alteration unless they have approved of the alteration.
(3) It shall not be a ground for withdrawal of approval of a scheme that shares which have been newly issued receive, in respect of dividends payable with respect to a period beginning before the date on which the shares were issued, treatment which is less favourable than that accorded to shares issued before that date.
4.—(1) If the company concerned is aggrieved by—
(a) the failure of the Revenue Commissioners to approve of a scheme,
(b) the failure of the Revenue Commissioners to approve of an alteration as mentioned in paragraph 3 (2), or
(c) the withdrawal of approval,
the company may, by notice in writing given to the Revenue Commissioners within thirty days from the date on which it is notified of their decision, make an application to have its claim for relief heard and determined by the Appeal Commissioners.
(2) Where an application is made under subparagraph (1), the Appeal Commissioners shall hear and determine the claim in like manner as an appeal made to them against an assessment and all the provisions of the Income Tax Acts relating to such an appeal (including the provisions relating to the rehearing of an appeal and to the statement of a case for the opinion of the High Court on a point of law) shall apply accordingly with any necessary modifications.
Part II
Conditions as to the Shares
5. The shares must form part of the ordinary share capital of—
(a) the company concerned;
(b) a company which has control of the company concerned; or
(c) a company which either is or has control of a company which—
(i) is a member of a consortium owning either the company concerned or a company having control of that company; and
(ii) beneficially owns not less than three-twentieths of the ordinary share capital of the company so owned.
6. The shares must be—
(a) shares of a class quoted on a recognised stock exchange;
(b) shares in a company which is not under the control of another company; or
(c) shares in a company which is under the control of a company (other than a company which is or would if resident in the State be a close company within the meaning of section 94 of the Corporation Tax Act, 1976) whose shares are quoted on a recognised stock exchange.
7. The shares must be—
(a) fully paid up;
(b) not redeemable; and
(c) not subject to any restrictions other than restrictions which attach to all shares of the same class.
8. Except where the shares are in a company whose ordinary share capital, at the time of the acquisition of the shares by the trustees, consists of shares of one class only, the majority of the issued shares of the same class must be held by persons other than—
(a) persons who acquired their shares in pursuance of a right conferred on them or an opportunity afforded to them as a director or employee of the company concerned or any other company and not in pursuance of an offer to the public;
(b) trustees holding shares on behalf of persons who acquired their beneficial interests in the shares in pursuance of such a right or opportunity as is mentioned in subparagraph (a); and
(c) in a case where the shares fall within paragraph 6 (c) and do not fall within paragraph 6 (a), companies which have control of the company whose shares are in question or of which that company is an associated company within the meaning of section 102 of the Corporation Tax Act, 1976.
Part III
Individuals Ineligible to Participate
9. An individual shall not be eligible to have shares appropriated to him under the scheme at any time unless he is at that time or was within the preceding eighteen months a director or employee of the company concerned or, if the scheme is a group scheme, a participating company.
10. An individual shall not be eligible to have shares appropriated to him under the scheme at any time in a year of assessment if in that year of assessment shares have been appropriated to him under another approved scheme established by the company concerned or by—
(a) a company which controls or is controlled by that company or which is controlled by a company which also controls that company, or
(b) a company which is a member of a consortium owning that company or which is owned in part by that company as a member of a consortium.
11.—(1) An individual shall not be eligible to have shares appropriated to him under the scheme at any time if at that time he has, or at any time within the preceding twelve months he had, a material interest in a close company which is—
(a) the company whose shares are to be appropriated; or
(b) a company which has control of that company or is a member of a consortium which owns that company.
(2) Subparagraph (1) shall apply in relation to a company which would be a close company but for—
(a) section 94 (1) (a) of the Corporation Tax Act, 1976; or
(b) section 95 of the Corporation Tax Act, 1976.
(3) (a) In this paragraph “close company” has the meaning assigned to it by section 94 of the Corporation Tax Act, 1976.
(b) For the purpose of this paragraph—
(i) section 97 (6) of the Corporation Tax Act, 1976, shall have effect, with the substitution of a reference to 15 per cent. for any reference therein to 5 per cent., for the purpose of determining whether a person has or had a material interest in a company, and
(ii) section 103 (3) of the Corporation Tax Act, 1976, shall have effect—
(I) in a case where the scheme in question is a group scheme, with the substitution of a reference to all the participating companies for the first reference to the company in paragraph (ii) of the proviso to that subsection, and
(II) with the substitution of a reference to 15 per cent. for the reference in that paragraph to 5 per cent.
Part IV
Provisions as to the Trust Instrument
12. The trust instrument shall provide that, as soon as practicable after any shares have been appropriated to a participant, the trustees will give him notice in writing of the appropriation—
(a) specifying the number and description of those shares; and
(b) stating their initial market value.
13.—(1) The trust instrument must contain a provision prohibiting the trustees from disposing of any shares, except as mentioned in paragraphs (a), (b) or (c) of section 52 (3), during the period of retention (whether by transfer to the participant or otherwise).
(2) The trust instrument must contain a provision prohibiting the trustees from disposing of any shares after the end of the period of retention and before the release date except—
(a) pursuant to a direction given by or on behalf of the participant or any person in whom the beneficial interest in his shares is for the time being vested; and
(b) by a transaction which would not involve a breach of the participant's obligation under paragraph (c) or paragraph (d) of section 52 (1).
14. The trust instrument must contain a provision requiring the trustees—
(a) subject to any such direction as is referred to in section 54 (3), to pay over to the participant any money or money's worth received by them in respect of, or by reference to, any of his shares, other than money consisting of a sum referred to in section 52 (1) (c) or money's worth consisting of new shares within the meaning of section 55; and
(b) to deal only pursuant to a direction given by or on behalf of the participant (or any such person as is referred to in paragraph 13 (2) (a)) with any right conferred in respect of any of his shares to be allotted other shares, securities or rights of any description.
15. The trust instrument must impose an obligation on the trustees—
(a) to maintain such records as may be necessary to enable the trustees to carry out their obligations under Chapter IX of Part I of this Act; and
(b) where the participant becomes liable to income tax under Schedule E by reason of the occurrence of any event, to inform him of any facts relevant to determining that liability.
Part V
Interpretation
16. In this Schedule “control” shall be construed in accordance with section 102 of the Corporation Tax Act, 1976.
17. For the purposes of this Schedule a company is a member of a consortium owning another company if it is one of not more than five companies which between them beneficially own not less than three-quarters of the other company's ordinary share capital and each of which beneficially owns not less than one-twentieth of that capital.
FOURTH SCHEDULE
Stamp Duty on Instruments
Part I
DUPLICATE or COUNTERPART of any instrument chargeable with any duty. | |
Where such duty does not amount to £5.00 | The same duty as the original instrument. |
In any other case | £5.00 |
Part II
POLICY OF LIFE INSURANCE. | |
Where the sum insured exceeds £50 but does not exceed £1,000: | |
For every full sum of £100, and also for any fractional part of £100, of the amount insured | 10p. |
Exceeds £1,000: | |
For every full sum of £1,000, and also for any fractional part of £1,000, of the amount insured | £1.00 |
POLICY OF LIFE INSURANCE made for a period not exceeding two years | 10p. |
POLICY OF INSURANCE other than Life Insurance. | |
Where there is one premium only and the amount thereof equals or exceeds £15 or, where there is more than one premium and the total amount payable in respect thereof in any period of 12 months equals or exceeds £15 | £1.00. |
Part III
(4) Where in the case of a conveyance or transfer on sale or in the case of a conveyance or transfer operating as a voluntary disposition inter vivos the consideration for the sale or the value of the property exceeds one thousand pounds and the instrument contains a certificate by the party to whom the property is being conveyed or transferred to the effect that the person becoming entitled to the entire beneficial interest in the property (or, where more than one person becomes entitled to a beneficial interest therein, each of them) is related to the person or each of the persons immediately theretofore entitled to the entire beneficial interest in the property in one or other of the following ways, that is to say, as a lineal descendant, parent, grand-parent, step-parent, husband or wife, brother or sister of a parent or brother or sister, or lineal descendant of a parent, husband or wife or brother or sister:—
A duty of an amount equal to one-half of the amount of the ad valorem stamp duty which, but for the provisions of this paragraph, would be chargeable under this Heading.
Uimhir 14 de 1982
AN tACHT AIRGEADAIS, 1982
[An tiontú oifigiúil]
CUID I
Cáin Ioncaim, Cáin Acmhainne, Cáin Chorparáide agus Cáin Ghnóchan Caipitiúil
Caibidil I
Cáin Ioncaim
Leasú ar fhorálacha a bhaineann le díolúine ó cháin ioncaim.
1.—Maidir leis an mbliain 1982-83 agus blianta measúnachta dá éis, leasaítear leis seo an tAcht Airgeadais, 1980—
(a) trí “£4,400” a chur in ionad “£4,000” agus “£2,200” a chur in ionad “£2,000”, i bhfo-alt (2) d'alt 1, agus
(b) trí “£5,000” a chur in ionad “£4,600”, “£6,000” a chur in ionad “£5,600”, “£2,500” a chur in ionad “£2,300” agus “£3,000” a chur in ionad “£2,800”, i bhfo-alt (6) d'alt 2,
agus tá na fo-ailt sin (2) agus (6), arna leasú amhlaidh, leagtha amach sa Tábla a ghabhann leis an alt seo.
AN TÁBLA |
(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, £4,400, agus (b) in aon chás eile, £2,200. (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, £5,000: 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” £6,000; (b) in aon chás eile, £2,500: Ar chonníoll, 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” £3,000. |
Faoisimh phearsanta.
2—(1) I gcás ina mbeidh asbhaint le déanamh as ioncam iomlán pearsan aonair don bhliain 1982-83 nó d'aon bhliain mheasúnachta dá éis 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 1981-82 | An méid a bheidh le baint as ioncam iomlán do 1982-83 agus do bhlianta dá éis |
(1) | (2) | (3) |
£ | £ | |
alt 138 | ||
(fear pósta) | 2,230 | 2,900 |
(fear a pósadh sa bhliain mheasúnachta) | 2,345 | |
(baintreach fir nó mná) | 1,185 | 1,950 |
(baintreach mná ar sa bhliain mheasúnachta a d'éag a fearchéile) | 2,230 | 2,900 |
(duine singil) | 1,115 | 1,450 |
alt 138A | ||
(liúntas breise do bhaintreacha agus do dhaoine eile maidir le leanaí) | ||
(baintreach fir nó mná) | 650 | 950 |
(daoine eile) | 650 | 1,450 |
alt 138B | ||
(liúntas fostaí) | 600 | 600 |
alt 139 | ||
(bean tí ag tabhairt aire do leanaí) | 165 | Neamhní |
alt 140 | ||
(gaol ag tabhairt aire do dheartháir nó do dheirfiúr duine neamhphósta) | 165 | Neamhní |
alt 141 | ||
(leanbh) | 195 | 100 |
(leanbh éagumasaithe) | 500 | 500 |
alt 142 | ||
(gaol cleithiúnach) | 95 | 110 |
alt 3 | ||
(bean tí ag tabhairt aire do dhuine éagumasaithe) | 500 | 700 |
alt 11 | ||
(dall) | 400 | 500 |
(an dá chéile dall) | 1,000 | 1,200 |
alt 8 | ||
(liúntas aoise, duine singil nó baintreach fir nó mná) | 80 | 100 |
(liúntas aoise, fear pósta) | 180 | 200 |
(2) Beidh éifeacht le halt 6 den Acht Airgeadais, 1974, le halt 6 den Acht Airgeadais, 1978, le halt 3 den Acht Airgeadais, 1979, le halt 4 den Acht Airgeadais, 1980, agus le halt 2 den Acht Airgeadais, 1981, faoi réir fhorálacha an ailt seo.
(3) Beidh éifeacht leis an gCéad Sceideal d'fhorlíonadh fho-alt (1).
Athrú ar na rátaí cánach ioncaim.
3.—Leasaítear leis seo alt 8 den Acht Airgeadais, 1980, maidir leis an mbliain 1982-83 agus blianta measúnachta dá éis, tríd an Tábla seo a leanas a chur in ionad an Tábla a ghabhann leis an alt 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 £3,000 | 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 £6,000 | 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 | |
”
Tairbhe úsáide cairr.
4.—(1) Beidh éifeacht leis an alt seo i ndáil le cáin ioncaim don bhliain 1982-83 agus blianta measúnachta dá éis.
(2) (a) I ndáil le duine is inmhuirearaithe i leith cánach maidir le fostaíocht, beidh éifeacht leis an alt seo do bhliain mheasúnachta i ndáil le carr a bheidh curtha ar fáil dó de bhíthin na fostaíochta (gan an mhaoin ann a aistriú) agus a bheidh ar fáil dó an bhliain sin lena úsáid go príobháideach.
(b) I ndáil le carr a mbeidh éifeacht leis an alt seo ina leith do bhliain mheasúnachta—
(i) ní bheidh éifeacht le Caibidil III de Chuid V den Acht Cánach Ioncaim, 1967, don bhliain sin i ndáil leis an gcaiteachas a tabhaíodh ag soláthar an chairr, agus
(ii) don bhliain sin, déileálfar mar dhíolaíochtaí de chuid na fostaíochta ar ina leith a cuireadh an carr ar fáil, agus ar inmhuirearaithe iad dá réir sin i leith cánach ioncaim, leis an méid, más ann, ar mó coibhéis airgid thairbhe an chairr don bhliain ná comhiomlán na méideanna don bhliain a cheanglaítear ar an bhfostaí a íoc leis an bhfostóir agus a íocann sé leis iarbhír i leith aon chuid de na costais chun an carr a sholáthar nó a choinneáil ar an mbóthar:
Ar choinníoll go ndéanfar neamhshuim, chun críocha na fomhíre seo, d'aon chuid den chomhiomlán sin a mbeidh an choibhéis airgid sin laghdaithe ina leith faoi fho-alt 3 (a).
(3) (a) Is í coibhéis airgid thairbhe cairr do bhliain mheasúnachta 20 faoin gcéad de mhargadhluach bunaidh an chairr, ach laghdófar í—
(i) i gcás nach é an fostóir a íocann go díreach nó go neamhdhíreach aon chuid de chostas an bhreosla a úsáidtear an bhliain sin le linn don fhostaí a bheith ag úsáid an chairr go príobháideach, 3 faoin gcéad de mhargadhluach bunaidh an chairr,
(ii) i gcás nach é an fostóir a íocann go díreach nó go neamhdhíreach aon chuid de chostas an árachais ar an gcarr an bhliain sin, 2 faoin gcéad de mhargadhluach bunaidh an chairr,
(iii) i gcás nach é an fostóir a íocann go díreach nó go neamhdhíreach aon chuid de chostas deisithe agus seirbhísithe an chairr an bhliain sin, 2 faoin gcéad de mhargadhluach bunaidh an chairr, agus
(iv) i gcás nach é an fostóir a íocann go díreach nó go neamhdhíreach aon chuid den dleacht máil an bhliain sin ar an gceadúnas faoi alt 1 den Acht Airgeadais (Dleachta Máil) (Feithiclí), 1952, i ndáil leis an gcarr, ½ faoin gcéad de mhargadhluach bunaidh an chairr.
(b) Más rud é, maidir le carr a mbeidh éifeacht leis an alt seo ina leith i ndáil le duine do bhliain mheasúnachta, nach mbeidh an carr sin ar fáil don duine sin ach ar feadh cuid den bhliain sin, is é a bheidh i gcoibhéis airgid thairbhe an chairr sin i leith an duine sin don bhliain sin méid a bhfuil idir é agus méid iomlán choibhéis airgid an chairr sin don bhliain sin (arna fhionnadh faoi mhír (a)) an chomhréir chéanna atá idir an chuid sin den bhliain agus an bhliain sin.
(4) (a) Más rud é, i ndáil le duine, gur mó ná 10,000 an míleáiste gnó do bhliain mheasúnachta, is é a bheidh i gcoibhéis airgid thairbhe an chairr don bhliain sin, mar mhalairt ar an méid a bheidh fionnta faoi fho-alt (3), an céatadán den mhéid sin is infheidhme maidir leis an míleáiste gnó sin faoin Tábla a ghabhann leis an bhfo-alt seo.
(b) Sa Tábla a ghabhann leis an bhfo-alt seo aon chéatadán a thaispeántar i gcolún (3) is é an céatadán é is infheidhme maidir le haon mhíleáiste gnó do bhliain mheasúnachta,
(i) is mó ná an íosteorainn a thaispeántar i gcolún (1), agus
(ii) nach mó ná an uasteorainn (más ann) a thaispeántar i gcolún (2),
os coinne lua an chéatadáin sin i gcolún (3).
AN TÁBLA | ||
An míleáiste gnó | An céatadán | |
íosteorainn | uasteorainn | |
(1) | (2) | (3) |
Mílte | Mílte | |
10,000 | 11,000 | 95 faoin gcéad |
11,000 | 12,000 | 90 faoin gcéad |
12,000 | 13,000 | 85 faoin gcéad |
13,000 | 14,000 | 80 faoin gcéad |
14,000 | 15,000 | 75 faoin gcéad |
15,000 | 16,000 | 70 faoin gcéad |
16,000 | 17,000 | 65 faoin gcéad |
17,000 | 18,000 | 60 faoin gcéad |
18,000 | 19,000 | 55 faoin gcéad |
19,000 | 20,000 | 50 faoin gcéad |
20,000 | 21,000 | 45 faoin gcéad |
21,000 | 22,000 | 40 faoin gcéad |
22,000 | 23,000 | 30 faoin gcéad |
23,000 | 24,000 | 20 faoin gcéad |
24,000 | 25,000 | 10 faoin gcéad |
25,000 | -- | Neamhní |
(5) (a) I gcás ina mbeifear le déileáil le haon mhéid mar dhíolaíochtaí fostaíochta faoi fho-alt (2) (b) (ii) do bhliain mheasúnachta, beidh de dhualgas ar an duine a bheidh inmhuirearaithe i leith cánach maidir leis an méid sin sonraí faoin gcarr, faoina mhargadhluach bunaidh, agus faoin míleáiste gnó agus faoin míleáiste príobháideach don bhliain mheasúnachta a sheachadadh i scríbhinn ar an gcigire tráth nach déanaí ná tríocha lá tar éis dheireadh na bliana sin.
(b) Más rud é, i ndáil le bliain mheasúnachta—
(i) go mainneoidh duine sonraí a sheachadadh i ndáil le margadhluach bunaidh cairr a mbeidh éifeacht leis an alt seo ina leith i ndáil leis an duine sin nó i ndáil lena mhíleáiste gnó nó lena mhíleáiste príobháideach don bhliain, nó
(ii) nach mbeidh an cigire sásta leis na sonraí a bheidh seachadta ag an duine,
ansin, is é a bheidh sa mhargadhluach bunaidh nó sa mhíleáiste gnó nó sa mhíleáiste príobháideach a bheidh le tabhairt i gcuntas chun méid na cánach a mbeidh an duine sin le muirearú ina leith a ríomh, cibé luach nó míleáiste, de réir mar a bheidh, a ba chóir a thabhairt i gcuntas amhlaidh de réir lánbhreithiúnas an chigire:
Ar choinníoll, mura mbeidh dóthain fianaise dá mhalairt ar fáil, go ndéanfar an míleáiste gnó do bhliain mheasúnachta i ndáil le duine a chinneadh trí 5,000 a bhaint as líon iomlán na mílte a thaistil an duine sin an bhliain sin i gcarr nó i gcarranna a bhfuil éifeacht leis an alt seo ina leith i ndáil leis an duine sin.
(c) Nuair a bheidh ríomh á dhéanamh ag an gcigire chun críocha measúnachta nó chun críocha na Rialachán Cánach Ioncaim (Fostaíochtaí), 1960 (I.R. Uimh. 28 de 1960) déanfaidh sé, roimh dheireadh na bliana measúnachta lena mbaineann an ríomh, i ndáil le duine a mbeidh éifeacht leis an alt seo i ndáil leis don bhliain mheasúnachta sin, meastachán ar mhíleáiste gnó an duine sin chun críche an ríomha, agus beidh éifeacht le forálacha alt 528 den Acht Cánach Ioncaim, 1967, fara aon mhodhnuithe is gá, i ndáil leis an meastachán a dhéanfar amhlaidh amhail mar atá éifeacht leis i ndáil le meastachán a dhéanfar faoin alt sin.
(d) Féadfaidh na Coimisinéirí Achomhairc nó an Chúirt Chuarda luach nó míleáiste a tugadh i gcuntas faoi mhír (b) a leasú tráth bheidh éisteacht nó athéisteacht á dhéanamh ar achomharc in aghaidh measúnachta i leith na fostaíochta arbh i gcomhlíonadh dualgais na fostaíochta sin a rinneadh an míleáiste gnó.
(6) (a) Baineann an fo-alt seo le haon charr ar deimhin leis an gcigire ina leith (cibé acu ar éileamh faoin bhfo-alt seo nó ar shlí eile) go raibh an carr sin, d'aon bhliain, ar áireamh i gcarrlinn chun a úsáide ag fostaithe de chuid fostóra amháin nó níos mó.
(b) Déileálfar le carr mar charr a bhí ar áireamh amhlaidh do bhliain más rud é—
(i) an bhliain sin gur cuireadh ar fáil é do bhreis agus fostaí amháin de na fostaithe sin, agus gur úsáid siad é iarbhír, agus, i gcás gach duine díobh, gur cuireadh ar fáil dó é de bharr a chuid fostaíochta ach nach ndearna aon duine díobh é a úsáid de ghnáth an bhliain sin d'eisiamh na ndaoine eile; agus
(ii) i gcás gach duine díobh nach raibh aon úsáid phríobháideach a bhain sé as an gcarr an bhliain sin ach ag gabháil leis an úsáid eile a bhain sé as an bhliain sin; agus
(iii) nach raibh sé á choinneáil go rialta thar oíche an bhliain sin ar aon áitreabh cónaithe, nó cóngarach d'aon áitreabh cónaithe, mar a raibh aon duine de na fostaithe ina chónaí, ach amháin fad a bhí sé á choinneáil thar oíche ar áitreabh a bhí á áitiú ag an duine a bhí ag cur an chairr ar fáil dóibh.
(c) I gcás ina mbaineann an fo-alt seo le carr, ansin, don bhliain i gceist, déileálfar faoin alt seo leis an gcarr mar charr nach raibh ar fáil chun a úsáide go príobháideach ag aon duine de na fostaithe.
(d) Féadfaidh aon duine de na fostaithe a luaitear i mír (b) (i) thuas (“na fostaithe lena mbaineann” a ghairtear díobh i mír (e) nó féadfaidh an fostóir thar a gceann go léir éileamh a dhéanamh faoin bhfo-alt seo maidir le carr d'aon bhliain.
(e) (i) Aon duine arb éagóir leis cinneadh ón gcigire maidir le haon cheist faoin bhfo-alt seo féadfaidh sé, trí fhógra i scríbhinn chuige sin a thabhairt don chigire laistigh de dhá mhí ón dáta ar tugadh fógra faoin gcinneadh dó, iarratas a dhéanamh go ndéanfadh na Coimisinéirí Achomhairc a éileamh ar fhaoiseamh a éisteacht agus a chinneadh.
(ii) I gcás ina ndéanfar iarratas faoi fhomhír (i), déanfaidh na Coimisinéirí Achomhairc an t-éileamh a éisteacht agus a chinneadh amhail mar a dhéantar le hachomharc chucu in aghaidh measúnachta agus beidh feidhm dá réir sin, fara aon mhodhnuithe is gá, ag forálacha uile na nAchtanna Cánach Ioncaim a bhaineann le hachomharc den sórt sin (lena n-áirítear na forálacha a bhaineann le hathéisteacht achomhairc agus le sonrú cáis chun tuairim na hArd-Chúirte a fháil ar phonc dlí).
(iii) Ar achomharc a dhéanamh in aghaidh chinneadh an chigire maidir le héileamh faoin alt seo féadfaidh na fostaithe uile lena mbaineann páirt a ghlacadh sna himeachtaí, agus beidh cinneadh na gComisinéirí Achomhairc nó na Cúirte Cuarda, de réir mar a bheidh, ina cheangal ar na fostaithe sin go huile, cibé acu ar ghlac siad páirt sna himeachtaí nó nár ghlac.
(iv) I gcás cinneadh a bheith déanta ar achomharc in aghaidh chinneadh an chigire maidir le héileamh faoin bhfo-alt seo, ní thabharfar aird ar aon achomharc in aghaidh chinneadh an chigire maidir le haon éileamh eile den sórt sin i leith an chairr chéanna fad is sa charrlinn chéanna agus sa bhliain chéanna dó.
(7) Leasaítear leis seo alt 178 (1) den Acht Cánach Ioncaim, 1967, tríd an mír seo a leanas a chur isteach i ndiaidh mhír (aa):
“(aaa) sonraí maidir le haon charr, de réir bhrí alt 4 den Acht Airgeadais, 1982, a bheidh curtha ar fáil do na daoine sin de bharr na fostaíochta sin;”.
(8) Leasaítear leis seo Sceideal 15 a ghabhann leis an Acht Cánach Ioncaim, 1967, trí “An tAcht Airgeadais, 1982, alt 4” a chur isteach i gcolún (1) den Sceideal sin.
(9) (a) San alt seo—
ciallaíonn “míleáiste gnó do bhliain mheasúnachta”, i ndáil le duine, an líon iomlán de shlánmhílte a thaistil an duine sin an bhliain sin fad a bhí úsáid ghnó á bhaint aige as carr nó carranna a bhfuil éifeacht leis an alt seo ina leith i ndáil leis an duine sin;
ciallaíonn “úsáid ghnó”, i ndáil le carr a bhfuil éifeacht leis an alt seo ina leith i ndáil le duine, taisteal is éigean don duine sin a dhéanamh sa charr le linn dó bheith ag comhlíonadh dualgais a fhostaíochta;
ciallaíonn “carr” aon fheithicil inneallghluaiste bóthair atá déanta nó oiriúnaithe chun paisinéirí a iompar seachas feithicil de chineál nach n-úsáidtear go coitianta mar fheithicil phríobháideach agus atá mí-oiriúnach lena húsáid amhlaidh;
ciallaíonn “fostaíocht” oifig nó fostaíocht shochair de chineál a mbeadh aon díolaíochtaí a ghabhann léi (de réir bhrí alt 111 den Acht Cánach Ioncaim, 1967) le muirearú i leith cánach agus forléireofar abairtí gaolmhara dá réir sin;
ciallaíonn “úsáid phríobháideach”, i ndáil le carr, úsáid an chairr seachas úsáid ghnó.
(b) Chun críocha an ailt seo—
(i) (I) carr a bheidh curtha ar fáil d'fhostaí aon bhliain de bharr a chuid fostaíochta measfar é a bheith ar fáil an bhliain sin dá úsáid phríobháideach mura dtoirmisceoidh na téarmaí ar a mbeidh an carr curtha ar fáil amhlaidh an úsáid sin agus nach mbaintear aon úsáid den sórt sin as an gcarr an bhliain sin;
(II) carr a bheidh curtha ar fáil d'fhostaí ag a fhostóir nó ag duine a bhfuil baint aige leis an bhfostóir measfar é a bheith curtha ar fáil dó de bharr a chuid fostaíochta (mura rud é gur pearsa aonair an fostóir agus gur féidir a shuíomh gur cuireadh an carr ar fáil amhlaidh i gcúrsa rialta a chaidreamh baile, teaghlaigh nó pearsanta);
(III) déileálfar le carr mar charr a bheidh ar fáil do dhuine agus dá úsáid phríobháideach féin má bhíonn sé ar fáil ag duine nó daoine dá theaghlach nó dá líon tí;
(IV) tagairtí do theaghlach nó do líon tí duine is tagairtí iad dá chéile, dá chlann mhac agus iníonacha agus a gcéilí, dá thuismitheoirí agus dá sheirbhísigh, dá chleithiúnaithe agus dá aíonna;
(ii) i ndáil le carr a bhfuil éifeacht leis an alt seo ina leith déileálfar le caiteachas i leith aon chostais a thit ar dhuine a bhfuil baint aige leis an bhfostóir mar chaiteachas a thit ar an bhfostóir;
(iii) áireofar baint a bheith ag duine le duine eile dá n-áireofaí baint a bheith aige leis faoi alt 16 (3) den Acht Airgeadais (Forálacha Ilghnéitheacha), 1968, chun críocha Chuid IV den Acht sin;
(iv) is é is margadhluach bunaidh cairr ann an praghas (lena n-áirítear aon dleacht custam, dleacht máil, nó cáin bhreisluacha is inmhuirearaithe ar an gcarr) a bhféadfaí le réasún a bheith ag súil leis air dá mba sa Stát a dhíolfaí é, ina aonar, ar miondíol ar an margadh oscailte, díreach roimh dháta a chéadchláraithe sa Stát faoi alt 6 den Roads Act, 1920, nó faoi reachtaíocht chomhréireach níos luaithe, nó in áit eile faoi reachtaíocht chomhréireach aon tíre nó críche.
Liúntas maidir le cíos a íocann tionóntaí áirithe.
5.—(1) Leasaítear leis seo an tAcht Cánach Ioncaim, 1967, tríd an alt seo a leanas a chur isteach i ndiaidh alt 142:
“142A.—(1) San alt seo—
ciallaíonn ‘áitreabh cónaithe’ maoin a shealbhaítear faoi thionóntacht—
(a) is foirgneamh nó cuid d'fhoirgneamh a úsáidtear nó atá oiriúnach lena úsáid mar theaghais, agus
(b) is talamh atá ag áititheoir foirgnimh nó coda d'fhoirgneamh a úsáidtear mar theaghais lena áitiú agus lena theachtadh é féin i dteannta an fhoirgnimh nó na coda sin mar ghairdín nó mar thailte a ghabhann leis ar de chineál ornáideach iad;
folaíonn ‘cíos’ aon íocaíocht thréimhsiúil ar mhodh cíosa a dhéanfar in éiric seilbh speisialta a fháil ar áitreabh cónaithe, nó chun áitreabh cónaithe a úsáid, a áitiú nó a theachtadh, ach ní fholaíonn sé an riar sin d'aon chíos nó íocaíocht—
(a) a íoctar nó a dhéantar chun costas na cothabhála nó an deisiúcháin ar an áitreabh cónaithe a íoc a mbeadh an tionónta, cheal comhaontú dá mhalairt, faoi dhliteanas ina leith,
(b) a bhaineann le hearraí nó seirbhísí a chur ar fáil,
(c) a bhaineann le haon cheart nó tairbhe seachas an ceart ainmniúil áitreabh cónaithe a úsáid, a áitiú agus a theachtadh, nó
(d) is ábhar do cheart aisíocaíochta nó d'fhóirdheontas ó aon bhunadh a theachtann an duine atá ag déanamh na híocaíochta, mura rud é nach féidir an aisíocaíocht ná an fóirdheontas sin a fháil;
folaíonn ‘tionóntacht’ aon chonradh, comhaontú nó ceadúnas faoina n-íoctar cíos nó a n-íoctar cíos ina leith, ach ní fholaíonn sé—
(a) tionóntacht arb éard í, ar leith ó aon fhadú reachtúil, tionóntacht i gcomhair eastáit nó leasa ruílse nó ar feadh tréimhse chinnte 50 bliain nó níos mó,
(b) tionóntacht arb Aire de chuid an Rialtais, Coimisinéirí na nOibreacha Poiblí in Éirinn, nó údarás tithíochta chun críocha Acht na dTithe, 1966, an duine ag a bhfuil teideal tairbhiúil chun an chíosa i ndáil léi, nó
(c) tionóntacht a bhfuil comhaontú nó foráil ar marthain i ndáil léi faoina ndéileáiltear nó faoina bhféadtar déileáil leis an gcíos a íoctar, nó le cuid de, mar chomaoin nó mar pháirtchomaoin, i cibé foirm, chun eastát, tionóntacht nó leas breise nó níos mó a chruthú san áitreabh cónaithe lena mbaineann nó in aon mhaoin eile.
(2) (a) I ndáil le cáin ioncaim do 1983-84 agus gach bliain mheasúnachta dá éis, má chruthaíonn pearsa aonair (dá ngairtear ‘éilitheoir’ san alt seo)—
(i) go raibh sé cúig bliana is seasca d'aois nó os a chionn tráth ar bith le linn na bliana measúnachta, agus
(ii) sa bhliain dar chríoch an 31ú lá de Nollaig roimh an mbliain mheasúnachta sin go ndearna sé íoc aíocht i gcuntas cíosa i leith áitribh chónaithe arbh é a aon-áit nó a phríomh-áit chónaithe é i gcaitheamh na tréimhse a ndearnadh an íocaíocht ina leith,
beidh sé i dteideal asbhainte ar cóimhéid le comhiomlán na n-íocaíochtaí sin uile a cruthaíodh a bheith déanta amhlaidh, nó leis an teorainn iomchuí, cibé acu is lú:
Ar choinníoll, i gcás gur fearchéile an t-éilitheoir a mheasúnaítear i leith cánach don bhliain mheasúnachta de réir fhorálacha alt 194, go measfar gurb é an t-éilitheoir a rinne aon íocaíochtaí a rinne a chéile, agus ar íocaíochtaí iad a mbeadh sí i dteideal faoisimh faoin alt seo ina leith dá measúnófaí í, i leith cánach don bhliain mheasúnachta de réir fhorálacha alt 193 (ar leith ón gcoinníoll a ghabhann leis).
(b) San fho-alt seo ciallaíonn ‘an teorainn iomchuí'—
(i) i gcás éilitheoir atá i dteideal asbhainte faoi alt 138 (a), £1,000, agus
(ii) in aon chás eile, £500.
(3) (a) I gcás ina ndéanfar íocaíocht go páirteach i gcuntas cíosa agus go páirteach i gcuntas aon ní nach cíos, déanfar cibé cionroinnt ar an íocaíocht de réir mar is gá chun an méid a íocadh i gcuntas cíosa a chinneadh chun críocha an ailt seo.
(b) Is é an cigire a dhéanfaidh aon chionroinnt a cheanglaítear leis an bhfo-alt seo agus déanfaidh sé é de réir mar is fearr is eol dó agus a mheasann sé.
(c) (i) Aon duine arb éagóir leis cinneadh ón gcigire maidir le haon cheist faoin bhfo-alt seo féadfaidh sé, trí fhógra i scríbhinn chuige sin a thabhairt don chigire laistigh de thríocha lá ón dáta ar tugadh fógra faoin gcinneadh dó, iarratas a dhéanamh ag éileamh faoisimh in aghaidh an chinnidh agus déanfaidh na Coimisinéirí Achomhairc an t-éileamh a éisteacht agus a chinneadh.
(ii) I gcas ina ndéanfar iarratas faoi fhomhír (i), déanfaidh na Coimisinéirí Achomhairc an t-éileamh a éisteacht agus a chinneadh amhail mar a dhéantar le hachomharc chucu in aghaidh measúnachta agus beidh feidhm dá réir sin, fara aon mhodhnuithe is gá, ag forálacha uile na nAchtanna Cánach Ioncaim a bhaineann le hachomharc den sórt sin (lena n-áirítear na forálacha a bhaineann le hathéisteacht achomhairc agus le sonrú cáis chun tuairim na hArd-Chúirte a fháil ar phonc dlí).
(4) I gcás ina ndéanfar íocaíocht i gcuntas cíosa maidir le haon tréimhse measfar, chun críocha an ailt seo, gur sa bhliain ar chuid di an tréimhse sin a rinneadh an íocaíocht sin:
Ar choinníoll, i gcás an tréimhse a bheith go páirteach i mbliain amháin agus go páirteach i mbliain eile, go ndéanfar méid na híocaíochta a rinneadh i leith na tréimhse sin a chionroinnt ar gach bliain sa chomhréir atá idir an chuid den tréimhse i ngach bliain agus iomlán na tréimhse agus measfar, chun críocha an ailt seo, maidir leis an méid a cionroinneadh amhlaidh ar bhliain, gur sa bhliain sin a íocadh é.
(5) (a) Ag gabháil le haon éileamh ar fhaoiseamh faoin alt seo maidir le híocaíocht i gcuntas cíosa beidh—
(i) deimhniú agus ráiteas i bhfoirm (is foirm a bheidh forordaithe ag na Coimisinéirí Ioncaim) arna síniú ag an éilitheoir ina dtabharfar—
(A) ainm, seoladh agus uimhir thagartha cánach ioncaim an éilitheora,
(B) ainm agus seoladh an duine nó an chomhlachta daoine ag a bhfuil teideal tairbhiúil chun an chíosa faoin tionóntacht faoinar íocadh an cíos,
(C) seoladh poist an áitribh ar íocadh an cíos ina leith, agus
(D) sonraí iomlána na tionóntachta faoinar íocadh an cíos,
agus
(ii) maidir le gach íocaíocht i gcuntas cíosa a n-éilítear faoiseamh ina leith, admháil nó cúiteántas de bhun fhorálacha fho-alt (6),
(b) Má mhainnítear aon cheann de na sonraí a luaitear i mír (a) (i) a thabhairt nó má mhainnítear admháil nó cúiteántas a luaitear i mír (a) (ii) a thabhairt, is foras é sin chun diúltú don éileamh:
Ar choinníoll—
(i) go bhféadfaidh an cigire an ceanglas ag mír (a) (i) (B) a tharscaoileadh ar chruthúnas sásúil a fháil gur go bona fide a sháraigh ar an éilitheoir an ceanglas sin a chomhlíonadh, agus
(ii) go bhféadfaidh an cigire an ceanglas ag mír (a) (ii) a tharscaoileadh ar chruthúnas sásúil a fháil faoin gcíos iomlán a íocadh sa tréimhse iomchuí agus ar ainm agus seoladh an duine nó an chomhlachta daoine lenar íocadh é a bheith tugtha dó.
(c) (i) Aon duine arb éagóir leis cinneadh ón gcigire maidir le haon cheist faoin bhfo-alt seo féadfaidh sé, trí fhógra i scríbhinn chuige sin a thabhairt don chigire laistigh de thríocha lá ón dáta ar tugadh fógra faoin gcinneadh dó, iarratas a dhéanamh, le go ndéanfadh na Coimisinéirí Achomhairc a éileamh ar fhaoiseamh a éisteacht agus a chinneadh.
(ii) I gcás ina ndéanfar iarratas faoi fhomhír (i), déanfaidh na Coimisinéirí Achomhairc an t-éileamh a éisteacht agus a chinneadh amhail mar a dhéantar le hachomharc chucu in aghaidh measúnachta i leith cánach agus beidh feidhm dá réir sin, fara aon mhodhnuithe is gá, ag forálacha uile na nAchtanna Cánach Ioncaim a bhaineann le hachomharc den sórt sin (lena n-áirítear na forálacha a bhaineann le hathéisteacht achomhairc agus le sonrú cáis chun tuairim na hArd-Chúirte a fháil ar phonc dlí).
(6) (a) Má tharlaíonn, tráth ar bith tar éis dáta an Achta seo a rith, go ndéanfaidh duine (dá ngairtear ‘an tionónta’ anseo feasta san fho-alt seo), atá i dteideal faoisimh faoin alt seo nó a bhfuil cúis aige chun a chreidiúint go bhféadfadh sé a bheith i dteideal amhlaidh, íocaíocht i gcuntas cíosa agus go n-iarrfaidh an tionónta, tráth na híocaíochta sin, admháil nó cúiteántas ar an íocaíocht, tabharfaidh an duine nó an comhlacht daoine ag a mbeidh teideal tairbhiúil chun an chíosa, laistigh de 7 lá ó dháta na híocaíochta, admháil nó cúiteántas ar an íocaíocht sin don tionónta agus, ón tráth sin amach maidir le haon íocaíocht iardain i gcuntas cíosa a mbeidh teideal tairbhiúil ag an duine nó ag an gcomhlacht daoine chuige agus ar íocaíocht í a dhéanfaidh an tionónta, tabharfaidh an duine nó an comhlacht daoine, laistigh de 7 lá ó dháta na híocaíochta, admháil nó cúiteántas ar an íocaíocht don tionónta, cibé acu a iarrfar air sin a dhéanamh nó nach n-iarrfar.
(b) Is i scríbhinn a bheidh aon admháil nó cúiteántas a thabharfar de bhun an fho-ailt seo agus is é a bheidh ann—
(i) ainm agus seoladh an tionónta,
(ii) ainm agus seoladh an duine nó an chomhlachta daoine atá ag tabhairt na hadmhála nó an chúiteántais, agus
(iii) méid na híocaíochta agus an tréimhse ar ina leith atá sí á híoc.
(7) (a) Féadfaidh na Coimisinéirí Ioncaim rialacháin a dhéanamh, d'fhonn éifeacht a thabhairt don alt seo, maidir leis an lamháltas a thugtar leis an alt seo, nó d'aon ní atá cumhalda nó teagmhasach leis, nó, go háirithe agus gan dochar do ghinearáltacht a bhfuil ansin roimhe seo, chun foráil dóibh seo a leanas—
(i) an cruthúnas ó éilitheoir ar íocaíocht i gcuntas cíosa,
(ii) nochtadh faisnéise ag duine a fhaigheann íocaíocht i gcuntas cíosa,
(iii) coinneáil taifead agus na taifid sin a thabhairt ar aird do dhaoine atá údaraithe ag na Coimisinéirí Ioncaim, na daoine sin d'iniúchadh na dtaifead sin agus iad do dhéanamh cóipeanna díobh nó de shleachta astu,
(iv) achomhairc maidir le hábhair a eascraíonn faoi na rialacháin nach ábhair d'achomharc a bheadh iontu ar dhóigh ar bith eile.
(b) Gach rialachán a dhéanfar faoin alt seo leagfar é faoi bhráid Dháil Éireann a luaithe is féidir tar éis a dhéanta agus, má dhéanann Dáil Éireann laistigh den lá is fiche a shuífidh Dáil Éireann tar éis an rialachán a leagan faoina bráid rún a rith ag neamhniú an rialacháin beidh an rialachán ar neamhní dá réir sin, ach sin gan dochar do bhailíocht aon ní a rinneadh roimhe sin faoin rialachán.
(8) Aon asbhaint faoin alt seo is asbhaint í in ionad, agus ní asbhaint í i dteannta, aon asbhainte a bhféadfadh an phearsa aonair a bheith ina teideal maidir leis na híocaíochtaí céanna faoi aon fhoráil eile de na hAchtanna Cánach Ioncaim.”.
(2) Déantar leis seo an tAcht Cánach Ioncaim, 1967, a leasú tuilleadh—
(a) in alt 198 (1) (a), trí “142A,” a chur isteach i bhfomhír (iv) i ndiaidh “ailt”, agus
(b) i Sceideal 15, trí “alt 142A nó Rialacháin faoi” a chur isteach i gcolún (1).
Liúntas speisialta i leith A.S.P.C. do 1982-83.
6.—(1) San alt seo—
tá le “fostaíocht inárachaithe” an bhrí a shanntar dó le halt 2 (1) den Acht Leasa Shóisialaigh (Comhdhlúthú), 1981;
ciallaíonn “díolaíochtaí sonraithe” díolaíochtaí de réir bhrí alt 111 (4) den Acht Cánach Ioncaim, 1967, a eascraíonn chuig ranníocóir fostaithe sonraithe ó fhostaíocht inárachaithe;
ciallaíonn “ranníocóir fostaithe sonraithe” duine is ranníocóir fostaithe chun críocha an Achta Leasa Shóisialaigh (Comhdhlúthú), 1981, ach ní fholaíonn sé duine—
(a) is ranníocóir fostaithe chun na gcríoch sin de bhíthin alt 65 (1) den Acht sin agus dá bhíthin sin amháin,
(b) a bhfuil éifeacht le halt 10 (7) den Acht sin ina chás, nó
(c) lena mbaineann Airteagal 7 de na Rialacháin Leasa Shóisial aigh (Modhnuithe ar Árachas), 1979 (I.R. Uimh. 87 de 1979).
(2) D'fhonn a fhionnadh cad é méid an ioncaim ar a mbeidh pearsa aonair (ar pearsa aonair is ranníocóir fostaithe sonraithe é) le muirearú i leith cánach ioncaim don bhliain 1982-83 i gcás arb éard é ioncam iomlán, nó ar cuid d'ioncam iomlán, na pearsan aonair don bhliain sin díolaíochtaí sonraithe (lena n-áirítear, i gcás ar fearchéile an phearsa aonair a mheasúnaítear i leith cánach de réir fhorálacha alt 194 den Acht Cánach Ioncaim, 1967, aon díolaíochtaí sonraithe de chuid a bhanchéile a meastar gur ioncam dá chuidsean iad de réir an ailt sin chun na gcríoch dá dtagraítear san alt sin)—
(i) déanfar £312 a asbhaint ó cibé méid, más ann, de na díolaíochtaí sonraithe (ach, i gcás ar fearchéile an phearsa aonair a mheasúnaítear mar a dúradh, gan na díolaíochtaí sonraithe, más ann, de chuid a bhanchéile a chur san áireamh) a eascróidh chuig an bpearsa aonair, agus
(ii) i gcás ar fearchéile an phearsa aonair a mheasúnaítear mar a dúradh, déanfar £312 a asbhaint ó cibé méid, más ann, de na díolaíochtaí sonraithe a eascróidh chuig a bhanchéile.
(3) Aon asbhaint a bheidh le déanamh faoin alt seo ó dhíolaíochtaí sonraithe tabharfar tosaíocht di ar aon asbhaint a bheidh le déanamh ó na díolaíochtaí sin faoi alt 138B den Acht Cánach Ioncaim, 1967.
(4) Na forálacha sin uile de na hAchtanna Cánach Ioncaim ag a bhfuil feidhm i ndáil leis na hasbhaintí a shonraítear in ailt 138 go 143 den Acht Cánach Ioncaim, 1967, beidh feidhm acu i ndáil le hasbhaint faoin alt seo.
Leasú ar alt 152 (faoiseamh árachais saoil—forálacha ginearálta) den Acht Cánach Ioncaim, 1967.
7.—I ndáil le cáin ioncaim don bhliain 1982-83 agus do bhlianta measúnachta dá éis, leasaítear leis seo alt 152 den Acht Cánach Ioncaim, 1967, tríd an bhfo-alt seo a leanas a chur isteach i ndiaidh fho-alt (1):
“(1A) (a) San fho-alt seo—
folaíonn ‘polasaí árachais’ foráil nó comhshocraíocht d'fhonn blianacht iarchurtha a áirithiú;
folaíonn ‘préimh’ cibé suim dá dtagraítear in alt 143 (1) (b);
ciallaíonn ‘téarmaí speisialta', i ndáil le polasaí árachais, téarmaí nó coinníollacha nach bhfuil, mar gheall ar imthosca speisialta a bhaineann le sláinte an duine árachaithe, chomh fabhrach, maidir le méideanna na bpréimheanna is iníoctha, leo sin a bheadh ar fáil, mura mbeadh sin, ón árachóir céanna.
(b) I gcás ar mó comhiomlán na bpréimheanna a bheidh íoctha ar pholasaí árachais ina bhfuil téarmaí speisialta ná méid comhiomlán na bpréimheanna ab iníoctha ar an bpolasaí árachais mura mbeadh téarmaí speisialta ann agus dá mbeadh sé gan athrú ar gach dóigh eile—
(i) tabharfar faoiseamh faoi ailt 143 agus 151 i leith mhéid na breise gan féachaint d'fhorálacha fho-alt (1), agus
(ii) nuair a bheidh méid aon fhaoisimh eile a bheidh le tabhairt faoi na hailt sin, seachas faoiseamh i leith na breise, á chinneadh, beidh éifeacht le fo-alt (1) amhail is dá mba rud é nár íocadh an bhreis.”.
Srian le faoiseamh i leith ús a íocadh ar iasachtaí áirithe de réir ráta laghdaithe.
8.—(1) (a) San alt seo—
ciallaíonn “fostaí”, i ndáil le fostóir, pearsa aonair atá fostaithe ag an bhfostóir sin i bhfostaíocht lena mbaineann Caibidil III de Chuid V den Acht Cánach Ioncaim, 1967, lena n-áirítear, i gcás inar comhlacht corpraithe an fostóir, stiúrthóir, de réir bhrí na Caibidle sin, ar an gcomhlacht corpraithe;
ciallaíonn “fostóir”, i ndáil le pearsa aonair—
(i) duine ar fostaí dó an phearsa aonair nó céile na pearsan aonair,
(ii) duine a dtiocfaidh an phearsa aonair chun bheith ina fhostaí dó tar éis don duine iasacht a thabhairt don phearsa aonair agus fad a bheidh aon chuid den iasacht, nó d'iasacht eile ina hionad, gan aisíoc,
(iii) duine a bhfuil baint aige le duine dá dtagraítear i mír (i) nó (ii);
folaíonn “iasacht” aon chineál creidmheasa agus folaíonn tagairtí d'iasacht tagairtí d'aon iasacht eile a mbaintear feidhm aisti go díreach nó go neamhdhíreach chun ionad iasachta eile a ghlacadh;
ciallaíonn “iasacht tosaíochta” iasacht, nach iníoctha aon ús ina leith nó ar iníoctha ús ina leith de réir ráta tosaíochta, a thugann duine go díreach nó go neamhdhíreach do phearsa aonair nó do chéile na pearsan aonair, ar duine é is fostóir i ndáil leis an bpearsa aonair;
ciallaíonn “ráta tosaíochta” ráta is lú ná an ráta sonraithe;
ciallaíonn “an ráta sonraithe”—
(i) faoi réir mhír (ii) den mhíniú seo, an ráta 12 faoin gcéad sa bhliain nó cibé ráta eile (más ann) a bheidh forordaithe ag an Aire Airgeadais le rialacháin, nó
(ii) i gcás—
(I) ina dtugann fostóir iasacht tosaíochta d'fhostaí,
(II) inar cuid de thrádáil an fhostóra iasachtaí a thabhairt, ar feadh téarma ainmnithe blianta, ar ráta úis nach n-athraíonn feadh ré na hiasachta, agus
(III) inar ráta is lú ná 12 faoin gcéad sa bhliain an ráta úis ar a dtugann nó ar ar thug an fostóir, i gcúrsa a thrádála an tráth ar tugadh an iasacht tosaíochta, iasachtaí ar neamhthuilleamaí do dhaoine, seachas fostaithe, chun teach cónaithe a cheannach lena áitiú ag an iasachtaí mar áit chónaithe,
an chéad ráta a luaitear i bhfomhír (III).
(b) Chun críocha an ailt seo measfar baint a bheith ag duine le duine eile dá measfaí baint a bheith aige leis chun críocha alt 8 den Acht Airgeadais, 1978.
(c) San alt seo folaíonn tagairt d'iasacht a bheith á tabhairt ag duine tagairt do dhuine a ghabhann air féin cearta agus dliteanais an duine a thug an iasacht i gcéaduair agus tagairt do dhuine a shocraíonn, a ráthaíonn nó a éascaíonn ar bhealach ar bith iasacht nó buanú iasachta atá ann cheana féin.
(2) Más rud é, tráth ar bith le linn bliana measúnachta arb í an bhliain 1982-83 nó aon bhliain mheasúnachta dá éis í, go dtabharfaidh duine iasacht nó iasachtaí tosaíochta go díreach nó go neamhdhíreach do phearsa aonair agus gur duine é atá, tráth na hiasachta a thabhairt, nó a thiocfaidh chun bheith tráth éigin tar éis na hiasachta a thabhairt, ina fhostóir i ndáil leis an bpearsa aonair, ansin, faoi réir fhorálacha fho-alt (4), áireofar chun críocha alt 110 den Acht Cánach Ioncaim, 1967, nó, i gcás ina mbeadh brabúis nó gnóchain ó fhostaíocht leis an duine sin inmhuirearaithe i leith cánach faoi Chás III de Sceideal D, chun na gcríoch a bhaineann le muirearú i leith cánach faoin gCás sin III, suim a bheith faighte ag an bpearsa aonair sa bhliain mheasúnachta sin mar pheircis oifige nó fostaíochta leis an duine sin arb ionann di agus—
(a) mura bhfuil aon ús iníoctha ar an iasacht nó ar na hiasachtaí tosaíochta, an méid úis ab iníoctha sa bhliain sin, dá mbeadh ús iníoctha ar an iasacht nó ar na hiasachtaí de réir an ráta shonraithe, nó
(b) má íoctar nó más iníoctha ús de réir ráta nó rátaí tosaíochta, an difríocht idir an méid comhiomlán úis a íoctar nó is iníoctha sa bhliain sin agus an méid úis ab iníoctha sa bhliain sin dá mbeadh ús iníoctha ar an iasacht nó ar na hiasachtaí de réir an ráta shonraithe,
agus déanfar an phearsa aonair nó, i gcás pearsa aonair is banchéile a bhfuil a fearchéile inmhuirearaithe i leith cánach don bhliain mheasúnachta de réir fhorálacha alt 194 den Acht Cánach Ioncaim, 1967, déanfar fearchéile na pearsan aonair, a mhuirearú i leith cánach dá réir sin.
(3) Más rud é, sa bhliain 1982-83 nó in aon bhliain mheasúnachta dá éis, go dtabharfaidh duine iasacht go díreach nó go neamhdhíreach do phearsa aonair agus gur duine é atá, tráth na hiasachta a thabhairt, nó a thiocfaidh chun bheith tráth éigin tar éis na hiasachta a thabhairt, ina fhostóir i ndáil leis an bpearsa aonair, agus go ndéanfar an iasacht nó aon ús is iníoctha ar an iasacht a urscaoileadh nó a dhíscríobh, go hiomlán nó go páirteach, measfar, chun críocha alt 110 den Acht Cánach Ioncaim, 1967, nó, i gcás ina mbeadh brabúis nó gnóchain ó fhostaíocht leis an duine sin inmhuirearaithe i leith cánach faoi Chás III de Sceideal D chun na gcríoch a bhaineann le muirearú i leith cánach faoin gCás sin III, suim a bheith faighte ag an bpearsa aonair sa bhliain mheasúnachta inar tharla an t-urscaoileadh nó an díscríobh, mar pheircis oifige nó fostaíochta leis an duine sin, arb ionann di agus an tsuim a dhéantar a urscaoileadh nó a dhíscríobh agus déanfar an phearsa aonair nó, i gcás pearsa aonair is banchéile a bhfuil a fearchéile inmhuirearaithe i leith cánach don bhliain mheasúnachta de réir fhorálacha alt 194 den Acht Cánach Ioncaim, 1967, déanfar fearchéile na pearsan aonair, a mhuirearú i leith cánach dá réir sin.
(4) Más rud é, d'aon bhliain mheasúnachta, go bhfuil suim inmhuirearaithe i leith cánach faoi fho-alt (2) i leith iasachta nó iasachtaí tosaíochta nó faoi fho-alt (3) i leith méid úis a dhéantar a dhíscríobh nó a urscaoileadh measfar, chun críocha ailt 76 (1) agus 496 den Acht Cánach Ioncaim, 1967, agus mhír 1 (2) de Chuid III de Sceideal 6 a ghabhann leis an Acht sin, gur íoc an phearsa aonair dár tugadh an iasacht nó na hiasachtaí, sa bhliain mheasúnachta, méid nó méid breise úis, cibé acu é, is ionann agus an tsuim sin, ar an iasacht nó ar na hiasachtaí nó measfar chun na gcríoch sin gur íoc an phearsa aonair arbh aige ab iníoctha an t-ús a dhéantar a dhíscríobh nó a urscaoileadh, sa bhliain mheasúnachta, an t-ús a dhéantar a urscaoileadh nó a dhíscríobh.
(5) Ní bheidh feidhm ag an alt seo maidir le hiasacht a thabharfaidh fostóir, ar pearsa aonair é, agus a suífear gur i gcúrsa rialta a chaidreamh baile, teaghlaigh nó pearsanta a tugadh é.
(6) Leasaítear leis seo alt 178 (1) den Acht Cánach Ioncaim, 1967, tríd an mír seo a leanas a chur in ionad mhír (aa)—
“(aa) sonraí a bhaineann le haon iasacht tosaíochta, de réir bhrí alt 8 den Acht Airgeadais, 1982, atá tugtha, urscaoilte nó díscríofa aige, go hiomlán nó go páirteach, agus sonraí a bhaineann le haon ús atá urscaoilte, díscríofa nó aisíoctha aige go hiomlán nó go páirteach agus ab iníoctha nó a íocadh ar iasacht tosaíochta; agus”.
(7) Ní díolaíochtaí chun críche alt 138B den Acht Cánach Ioncaim, 1967, aon mhéid is inmhuirearaithe i leith cánach de bhua an ailt seo.
(8) Ní bheidh feidhm ná éifeacht le halt 10 den Acht Airgeadais, 1979, i ndáil leis an mbliain 1982-83 nó aon bhliain mheasúnachta dá éis.
(9) Gach rialachán a dhéanfar faoin alt seo leagfar é faoi bhráid Dháil Éireann a luaithe is féidir tar éis a dhéanta agus, má dhéanann Dáil Éireann laistigh den lá is fiche a shuífidh Dáil Éireann tar éis an rialachán a leagan faoina bráid rún a rith ag neamhniú an rialacháin, beidh an rialachán ar neamhní dá réir sin, ach sin gan dochar do bhailíocht aon ní a rinneadh roimhe sin faoin rialachán.
Athlaochra Chogadh na Saoirse.
9.—(1) San alt seo—
ciallaíonn “seirbhís mhíleata” comhlíonadh dualgais mar chomhalta d'eagraíocht lena mbaineann Cuid II den Acht Arm-Phinsean, 1932, ach folaíonn sé seirbhís mhíleata de réir bhrí na Coda sin den Acht sin, seirbhís mhíleata de réir bhrí Acht na bPinsean Seirbhíse Míleata, 1924, agus seirbhís sna Fórsaí de réir bhrí Acht na bPinsean Seirbhíse Míleata, 1934;
ciallaíonn “reachtaíocht iomchuí” na hAchtanna Arm-Phinsean, 1923 go 1980, Achtanna na bPinsean Seirbhíse Míleata, 1924 go 1964, na hAchtanna um na Connaught Rangers (Pinsin), 1936 go 1964, aon Acht arna rith roimh dháta an Achta seo a rith nó dá éis do leasú aon cheann de na hAchtanna sin agus aon rialachán (a mhéid a dhéanann sé difear do phinsean, liúntas, sochar nó aisce faoi aon cheann de na hAchtanna sin nó faoi aon Acht arna rith amhlaidh) arna dhéanamh roimh dháta an Achta seo a rith nó dá éis faoi Acht na bPinsean (Méadú), 1964, nó faoi aon cheann de na hAchtanna sin nó faoi aon Acht den sórt sin arna rith amhlaidh;
ciallaíonn “seirbhís mhíleata iomchuí” seirbhís mhíleata i rith aon choda de thréimhse dá dtagraítear in alt 5 (2) den Acht Arm-Phinsean, 1932, nó, i gcás duine cháilithe de réir bhrí an Achta um na Connaught Rangers (Pinsin), 1936, na himthosca dá dtagraítear i míreanna (a), (b) agus (c) d'alt 2 den Acht sin;
ciallaíonn “athlaoch Chogadh na Saoirse”—
(a) duine a bhí ina chomhalta d'eagraíocht lena mbaineann Cuid II den Acht Arm-Phinsean, 1932, nó duine cáilithe de réir bhrí an Achta um na Connaught Rangers (Pinsin), 1936, agus
(b) duine a raibh gabháil aige le seirbhís mhíleata iomchuí.
(2) Aon phinsean, liúntas, sochar nó aisce, a mhéid a bhaineann sé le seirbhís mhíleata iomchuí athlaoch Chogadh na Saoirse, nó le teagmhas a tharla le linn nó de dhroim na seirbhíse míleata iomchuí sin, a íoctar faoin reachtaíocht iomchuí—
(a) leis an athlaoch sin, nó
(b) le banchéile nó baintreach nó leanbh nó cleithiúnaí nó páirtchleithiúnaí an athlaoich sin,
beidh sé díolmhaithe ó cháin agus ní áireofar é nuair a bheidh ioncam chun críocha na nAchtanna Cánach Ioncaim á ríomh.
(3) Beidh éifeacht leis an alt seo don bhliain 1980-81 agus do bhlianta measúnachta dá éis.
Leasú ar alt 485 (gnóthú ag an sirriam nó ag an gcláraitheoir contae) den Acht Cánach Ioncaim, 1967.
10.—Leasaítear leis seo alt 485 (5) den Acht Cánach Ioncaim, 1967, le héifeacht amhail ar agus ó dháta an Achta seo a rith—
(a) trí “£15,000” a chur in ionad “£2,000” (a cuireadh isteach leis an Acht Airgeadais, 1972) i míreanna (a) agus (b), agus
(b) trí “£2,500” a chur in ionad “£250” (a cuireadh isteach leis an Acht Airgeadais, 1972) i míreanna (b) agus (c),
agus tá na míreanna sin, arna leasú amhlaidh, leagtha amach sa Tábla a ghabhann leis an ait seo.
AN TÁBLA |
(a) más mó ná £15,000 an tsuim a dheimhneofar sa deimhniú a bheith gan íoc, cibé táillí agus costais, arna ríomh de réir na scálaí a bheidh ceaptha ag an Aire Dlí agus Cirt faoi mhír (a) d'fho-alt (1) d'alt 14 den Acht um Fheidhmiú Orduithe Cúirte, 1926, agus a bheidh i bhfeidhm de thuras na huaire, a mhuirearú agus (i gcás inar iomchuí é) a chur leis an tsuim sin agus (in aon chás) a thobhach faoin deimhniú, is táillí agus costais a bheadh teideal aige a mhuirearú nó a chur leis an tsuim sin agus a thobhach amhlaidh dá mba ordú forghníomhaithe de réir bhrí an Achta um Fheidhmiú Orduithe Cúirte, 1926, (dá ngairtear “ordú forghníomhaithe” san alt seo) ón Ard-Chúirt an deimhniú, (b) más mó ná £2,500 ach nach mó ná £15,000 an tsuim a dheimhneofar sa deimhniú a bheith gan íoc, cibé táillí agus costais, arna ríomh de réir na scálaí sin, a mhuirearú agus (i gcás inar iomchuí é), a chur leis an tsuim sin agus (in aon chás) a thobhach faoin deimhniú, is a bheadh sé i dteideal a mhuirearú nó a chur leis an tsuim sin agus a thobhach amhlaidh dá mba ordú forghníomhaithe ón gCúirt Chuarda an deimhniú, agus (c) mura mó ná £2,500 an tsuim a dheimhneofar sa deimhniú a bheith gan íoc, cibé táillí agus costais arna ríomh de réir na scálaí sin, a mhuirearú agus (i gcás inar iomchuí é) a chur leis an tsuim sin agus (in aon chás) a thobhach faoin deimhniú a bheadh sé i dteideal a mhuirearú nó a chur leis an tsuim sin agus a thobhach amhlaidh dá mba ordú forghníomhaithe ón gCúirt Dúiche an deimhniú. |
Leasú ar alt 486 (cumhacht ag an mBailitheoir agus ag oifigigh údaraithe agra a dhéanamh) den Acht Cánach Ioncaim, 1967.
11.—Leasaítear leis seo alt 486 den Acht Cánach Ioncaim, 1967, le héifeacht amhail ar agus ó dháta an Achta seo a rith—
(a) trí “£15,000” a chur in ionad “£2,000” (a cuireadh isteach leis an Acht Airgeadais, 1972) i bhfo-alt (1), agus
(b) trí “£2,500” a chur in ionad “£250” (a cuireadh isteach leis an Acht Airgeadais, 1972) i bhfo-alt (2),
agus tá na fo-ailt sin (1) agus (2), arna leasú amhlaidh, leagtha amach sa Tábla a ghabhann leis an alt seo.
AN TÁBLA |
(1) I gcás nach mó ná £15,000 an méid atá dlite (cibé acu roimh dháta an Achta seo a rith nó dá éis) maidir le cáin ioncaim, féadfaidh an Bailitheoir nó an t-oifigeach eile do na Coimisinéirí Ioncaim, a bheidh údaraithe go cuí chun an cháin sin a bhailiú agra a dhéanamh ina ainm féin sa Chúirt Chuarda i leith an mhéid sin a dúradh atá dlite amhlaidh mar fhiach atá dlite don Aire Airgeadais. (2) I gcás nach mó ná £2,500 an méid atá dlite amhlaidh, féadfaidh an Bailitheoir nó an t-oifigeach eile do na Coimisinéirí Ioncaim a bheidh údaraithe go cuí an cháin sin a bhailiú agra a dhéanamh ina ainm féin sa Chúirt Dúiche i leith an méid sin a dúradh atá dlite amhlaidh mar fhiach atá dlite don Aire Airgeadais. |
Leasú ar alt 7 (faoiseamh in aghaidh caiteachais áirithe ar áitreabh cónaithe) den Acht Airgeadais, 1979.
12.—Beidh éifeacht le halt 7 den Acht Airgeadais, 1979, agus leis an Dara Sceideal a ghabhann leis an Acht sin, chun méid an ioncaim a fhionnadh a mbeidh cáin ioncaim le muirearú ar dhuine ina leith don bhliain 1982-83, ionann is dá ndéanfaí—
(a) “1982-83” 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 gur fearchéile a mheasúnaítear i leith cánach de réir fhorálacha alt 194 den Acht Cánach Ioncaim, 1967, an t-éilitheoir, go mbeidh éifeacht leis an bhfo-alt seo ionann is dá gcuirfí ‘£900’ in ionad ‘£450”',
agus
(b) i mír 1 den Sceideal sin—
(i) “an tréimhse dar thosach an 6ú lá d'Aibreán, 1982, agus dar críoch an 5ú lá d'Aibreán, 1983” 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”, agus
(ii) “an 5ú lá d'Aibreán, 1982” a chur in ionad “an 5ú lá d'Aibreán, 1979” sa mhíniú ar “áitreabh cónaithe”,
agus
(c) “1982-83” a chur in ionad “1979-80” i mír 4 (1) den Sceideal sin.
Caibidil II
Cánachas ar Bhrabúis Feirmeoireachta
Feirmeoireacht: foráil a bhaineann le faoiseamh maidir le méadú ar luachanna stoic.
13.—(1) Más rud é, le linn brabúis ó thrádáil na feirmeoireachta do thréimhse chuntasaíochta a bheith á ríomh, go mbeidh éifeacht maidir leis an mbliain 1982-83 le hasbhaint a lamháiltear de bhua alt 12 den Acht Airgeadais, 1976—
(a) beidh feidhm agus éifeacht le halt 31 (4) (a) den Acht Airgeadais, 1975 (arna chur chun feidhme le halt 12 (2) (a) den Acht Airgeadais, 1976) ionann is dá scriosfaí “lúide 20% dá brabúis trádála don tréimhse sin”,
(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), agus
(c) is é a bheidh i méid na hasbhainte sin, faoi réir fhorálacha fhomhír (i) den alt sin 31 (4) (a), a haon déag de dheichithe de mhéid na hasbhainte don tréimhse chuntasaíochta sin arna ríomh de réir mhíreanna (a) agus (b) den fho-alt seo.
(2) Má bhíonn asbhaint le déanamh faoi fho-alt (2) d'alt 31A (a cuireadh isteach leis an Acht Airgeadais, 1976) den Acht Airgeadais, 1975, i ndáil le trádáil na feirmeoireachta do thréimhse chuntasaíochta dar críoch an 6ú lá d'Aibreán, 1981, nó aon lá dá éis, is é a bheidh i méid na hasbhainte sin, faoi réir fhorálacha fho-alt (4) (a) (i) den alt sin 31A, a haon déag de dheichithe den mhéid arbh é méid na hasbhainte é murach sin.
(3) I gcás ina raibh éifeacht leis an alt seo le linn na brabúis ó thrádáil na feirmeoireachta do thréimhse chuntasaíochta a bheith á ríomh agus ina mbeifear, de réir alt 31A (7) den Acht Airgeadais, 1975, nó de réir alt 12 (5) den Acht Airgeadais, 1976, le déileáil le laghdú ar luach stoic mar fháltas trádála ó thrádáil na feirmeoireachta sin do thréimhse chuntasaíochta iardain, measfar, chun an méid a mbeifear le déileáil leis amhlaidh a fhionnadh, gurb éard é méid an laghdaithe sin méid is ionann agus a haon déag de dheichithe den laghdú sin:
Ar choinníoll nach mó an méid a mbeidh laghdú ar luach stoic do thréimhse chuntasaíochta le méadú faoin bhfo-alt seo ná an méid a chinnfear de réir na foirmle—
(A - B) - (C - D)
i gcás:
arb é A méid comhiomlán na n-asbhaintí, a raibh éifeacht le fo-alt (1) (c) nó fo-alt (2), mar is iomchuí, ina leith agus iad arna méadú faoin bhfo-alt sin, arbh asbhaintí iad a rinneadh le linn na brabúis ó thrádáil na feirmeoireachta do thréimhsí cuntasaíochta roimhe sin a bheith á ríomh,
arb é B méid comhiomlán na n-asbhaintí a áiríodh in A sular méadaíodh iad faoi fhorálacha fho-alt (1) (c) nó fho-alt (2),
arb é C méid comhiomlán na laghduithe ar stoc trádála, a raibh éifeacht leis an bhfo-alt seo ina leith agus iad arna méadú faoin bhfo-alt seo, ar déileáladh leo mar fháltais trádála ó thrádáil na feirmeoireachta do thréimhsí cuntasaíochta roimhe sin, agus
arb é D méid comhiomlán na laghduithe a áiríodh i C sular méadaíodh iad faoi fhorálacha an fho-ailt seo.
Leasú ar alt 477 (am le cáin a íoc) den Acht Cánach Ioncaim, 1967.
14.—Beidh éifeacht le halt 477 den Acht Cánach Ioncaim, 1967, ionann is dá ndéanfaí i bhfo-alt (2) (a cuireadh isteach leis an Acht Airgeadais, 1980)—
(a) “1982-83” a chur in ionad “1980-81” i mír (a), agus
(b) “1982” a chur in ionad “1980” agus “1983” a chur in ionad “1981” gach áit ina bhfuil siad i mír (b).
Leasú ar alt 21A (creidmheas i leith rátaí) den Acht Airgeadais, 1974.
15.—Maidir le measúnachtaí don bhliain 1982-83, beidh feidhm ag alt 21A (a cuireadh isteach leis an Acht Airgeadais, 1978) den Acht Airgeadais, 1974, ionann is dá gcuirfí na míreanna seo a leanas in ionad mhíreanna (a) agus (b) d'fho-alt (1):
“(a) déanfar an méid cánach is inmhuirearaithe amhlaidh don bhliain 1982-83 a laghdú leath na rátaí ab iníoctha don bhliain airgeadais áitiúil roimh an mbliain mheasúnachta sin;
(b) le linn na brabúis nó na gnóchain sin don bhliain 1982-83 a bheith á ríomh, ní mó an tsuim a bheidh le hasbhaint i leith na rátaí ab iníoctha don bhliain airgeadais áitiúil roimh an mbliain mheasúnachta sin ná leath na suime a dhéanfaí a asbhaint amhlaidh murach an mhír seo agus, ar leith ón gcéad suim a luaitear, ní asbhainfear aon suim eile i leith rátaí:”.
Leasú ar alt 22 (feirmeoireacht: liúntais maidir le caiteachas caipitiúil ag déanamh foirgneamh agus oibreacha eile) den Acht Airgeadais, 1974.
16.—Leasaítear leis seo alt 22 (a cuireadh isteach leis an Acht Cánach Corparáide, 1976) den Acht Airgeadais, 1974, maidir le haon chaiteachas caipitiúil a thabhófar an 6ú lá d'Aibreán, 1982, nó dá éis—
(a) tríd an bhfo-alt seo a leanas a chur in ionad fho-alt (2):
“(2) I gcás ina 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 foirgneamh feirme (seachas foirgneamh nó cuid d'fhoirgneamh a úsáidtear mar theaghais), 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 síos-scríofa (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 mbeidh an liúntas le tabhairt dó nuair a bheidh a éileamh ar an liúntas á dhéanamh aige agus, i ndáil le cás ina raibh éifeacht leis an gcoinníoll seo, go ndéanfar aon tagairt sna hAchtanna Cánach do liúntas foirgneamh feirme arna thabhairt faoin alt seo a fhorléiriú mar thagairt don liúntas sin arna mhéadú faoin gcoinníoll seo, agus
(b) nach mó an liúntas foirgneamh feirme uasta a thabharfar faoin alt seo in aghaidh aon tréimhse inmhuirearaithe ná trí dheichiú den chaiteachas caipitiúil lena mbaineann an liúntas foirgneamh feirme sin.”,
agus
(b) trí fho-alt (4) a scriosadh.
Caibidil III
Cáin Acmhainne
Forálacha a bhaineann le cáin acmhainne do scor.
17.—(1) D'ainneoin aon ní i gCaibidil IV de Chuid I den Acht Airgeadais, 1980—
(a) ní dhéanfar aon mheasúnacht i leith cánach acmhainne, ar dháta an Achta seo a rith nó dá éis, maidir leis an mbliain 1980-81,
(b) i gcás ina mbeidh achomharc déanta in aghaidh measúnachta i leith cánach acmhainne don bhliain sin ach nach mbeidh cinneadh déanta ar an achomharc, déanfar an mheasúnacht a urscaoileadh.
(c) i gcás inar measúnacht chríochnaitheach dhochloíte measúnacht i leith cánach acmhainne don bhliain sin, déanfar an cháin is iníoctha maidir leis an measúnacht a mhaitheamh, agus
(d) déanfar aon cháin acmhainne a bheidh íoctha maidir le measúnacht don bhliain sin a aisíoc.
(2) Chun na gcríoch a bhaineann le haisíoc cánach acmhainne de bhun fho-alt (1) (d), measfar gur cáin ioncaim í an cháin acmhainne.
Caibidil IV
Cáin Ioncaim agus Cáin Chorparáide
Díolúine ag íocaíochtaí agus deontais fostaíochta.
18.—(1) Ní thabharfar aird chun críocha uile na nAchtanna Cánach ar íocaíocht nó ar dheontas lena mbaineann an t-alt seo.
(2) Baineann an t-alt seo le haon íocaíocht a dhéantar nó aon deontas a thugtar, cibé acu roimh dháta an Achta seo a rith nó dá éis, arb éard é—
(a) íocaíocht le fostóir faoin Scéim Ranníocaí Fostaíochta Fostóirí i leith duine atá ar fostú aige, nó
(b) deontas fostaíochta faoi alt 2 den Acht um Fhorbairt Tionscail (Uimh. 2), 1981.
Faoiseamh i leith caiteachais ar fhoirgnimh shuntasacha.
19.—(1) (a) San alt seo—
ciallaíonn “foirgneamh formheasta” foirgneamh lena mbaineann fo-alt (4);
ciallaíonn “duine údaraithe”:—
(a) cigire nó oifigeach eile do na Coimisinéirí Ioncaim atá údaraithe acu i scríbhinn chun críocha an ailt seo, nó
(b) duine atá ainmnithe ag Coimisinéirí na nOibreacha Poiblí in Éirinn agus atá údaraithe acu i scríbhinn chun críocha an ailt seo;
tá le “tréimhse inmhuirearaithe” an bhrí a shanntar dó le mír 1 (2) den Chéad Sceideal a ghabhann leis an Acht Cánach Corparáide, 1976;
ciallaíonn “caiteachas cáilitheach” caiteachas a thabhaítear ar dheisiú, ar chothabháil nó ar aisiriú foirgnimh fhormheasta nó ar chothabháil nó ar aisiriú aon talamh atá á háitiú nó á teachtadh le foirgneamh formheasta mar chuid dá ghairdín nó dá thailte ar de chineál ornáideach iad.
(b) Chun críocha an ailt seo ní mheasfar gur tabhaíodh caiteachas a mhéid a bheidh aon suim i leith, nó faoi threoir, na hoibre lena mbaineann sé faighte nó le fáil go díreach nó go neamhdhíreach ag an duine a bheidh ag déanamh éilimh ina leith faoi fho-alt (2) ón Stát, ó aon údarás poiblí nó áitiúil, ó aon duine eile nó faoi aon chonradh árachais nó ar mhodh cúitimh nó eile.
(2) Faoi réir fhorálacha an ailt seo, i gcás ina gcruthóidh duine, tar éis dó éileamh a dhéanamh chuige sin, gur thabhaigh sé, an 6ú lá d'Aibreán, 1982, nó dá éis, i dtréimhse inmhuirearaithe, caiteachas cáilitheach i leith foirgnimh fhormheasta atá ar úinéireacht nó á áitiú aige, beidh feidhm ag forálacha uile na nAchtanna Cánach amhail is dá mba éard é méid an chaiteachais cháilithigh caillteanas a bhain dó sa tréimhse inmhuirearaithe i dtrádáil a bhí á seoladh ag an duine ar leithligh ó aon trádáil a bhí á seoladh iarbhír ag an duine sin.
(3) Ní cheadófar faoiseamh ar bith faoin alt seo i ndáil le caiteachas a bhféadfar faoiseamh a éileamh ina leith faoi aon fhoráil eile de na hAchtanna Cánach.
(4) (a) Baineann an fo-alt seo le foirgneamh sa Stát ar foirgneamh é a mbeidh, tar éis iarratas a dhéanamh chucu chuige sin ag duine a bhfuil an foirgneamh ar úinéireacht nó á áitiú aige—
(i) cinneadh déanta ag Coimisinéirí na nOibreacha Poiblí in Éirinn gur foirgneamh é is díol suntais ann féin ó thaobh eolaíochta, staire, ailtireachta nó maisiúlachta, agus
(ii) cinneadh déanta ag na Coimisinéirí Ioncaim gur foirgneamh é a bhfuil rochtain réasúnach ag an bpobal air.
(b) Gan dochar do ghinearáltacht an cheanglais i dtaobh rochtain réasúnach a bheith ag an bpobal, ní mheasfar gur rochtain réasúnach ag an bpobal rochtain ar fhoirgneamh mura rud é—
(i) go mbeidh rochtain an tráth céanna ar an bhfoirgneamh go hiomlán nó ar mhórchuid de, agus
(ii) faoi réir aon dúnadh sealadach is gá chun an foirgneamh a dheisiú, a chothabháil nó a aisiriú, go mbeidh rochtain air amhlaidh ar feadh tríocha lá ar a laghad in aon bhliain agus ar gach lá mar sin go mbeidh rochtain air ar shlí réasúnach agus ag tráthanna réasúnacha ar feadh tréimhse, nó tréimhsí nach lú san iomlán ná ceithre huaire a chloig, agus
(iii) gur dóigh leis na Coimisinéirí Ioncaim gur praghas de mhéid réasúnach an praghas, más aon phraghas é, a íocann an pobal as an rochtain sin agus nach praghas é a oibríonn chun an pobal a chosc ó rochtain ar an bhfoirgneamh a lorg.
(c) I gcás ina ndéanfaidh Coimisinéirí na nOibreacha Poiblí in Éirinn cinneadh i ndáil le foirgneamh faoi mhír (a) agus, de bharr aon athrú a rinneadh ar an bhfoirgneamh, nó aon mheathlú ar an bhfoirgneamh, tar éis an cinneadh a dhéanamh, go measfaidh Coimisinéirí na nOibreacha Poiblí in Éirinn nach foirgneamh é an foirgneamh ar díol suntais ann féin é a thuilleadh ó thaobh eolaíochta, staire, ailtireachta nó maisiúlachta, féadfaidh Coimisinéirí na nOibreacha Poiblí in Éirinn, trí fhógra i scríbhinn a thabhairt d'úinéir nó d'áititheoir an fhoirgnimh, an cinneadh a chúlghairm le héifeacht ón dáta a measfaidh siad gur scoir an foirgneamh de bheith ina fhoirgneamh ar díol suntais ann féin é ó thaobh eolaíochta, staire, ailtireachta nó maisiúlachta, agus scoirfidh an fo-alt seo d'fheidhm a bheith aige maidir leis an bhfoirgneamh ón dáta sin.
(d) I gcás ina ndéanfaidh na Coimisinéirí Ioncaim cinneadh i ndáil le foirgneamh faoi mhír (a), agus go scoirfear de rochtain réasúnach ar an bhfoirgneamh a bheith ag an bpobal, féadfaidh na Coimisinéirí Ioncaim, trí fhógra i scríbhinn a thabhairt d'úinéir nó d'áititheoir an fhoirgnimh, an cinneadh a chúlghairm le héifeacht ón dáta a measfaidh siad gur scoir an rochtain sin amhlaidh, agus
(i) scoirfidh an fo-alt seo d'fheidhm a bheith aige maidir leis an bhfoirgneamh ón dáta sin, agus
(ii) má bhíonn faoiseamh tugtha faoin alt seo i leith caiteachas cáilitheach a tabhaíodh i ndáil leis an bhfoirgneamh sin sa tréimhse cúig bliana dar críoch an dáta óna bhfuil éifeacht ag an gcúlghairm, déanfar an faoiseamh sin a tharraingt siar agus déanfar na measúnachtaí nó na measúnachtaí breise sin uile is gá chun éifeacht a thabhairt d'fhorálacha an fho-ailt seo.
(5) (a) I gcás ina ndéanfaidh duine éileamh faoi fho-alt (2), féadfaidh duine údaraithe, aon tráth réasúnach, dul isteach san fhoirgneamh ar ina leith a tabhaíodh an caiteachas cáilitheach chun an foirgneamh a iniúchadh nó chun an obair a scrúdú ar ina leith a tabhaíodh an caiteachas lena mbaineann an t-éileamh.
(b) Cibé uair a fheidhmeoidh duine údaraithe aon chumhacht a thugtar dó leis an bhfo-alt seo, déanfaidh sé, má iarrtar air é, a údarás chun críocha an ailt seo a thabhairt ar aird d'aon duine lena mbaineann.
(c) Aon duine a choiscfidh nó a bhacfaidh duine údaraithe agus é ag feidhmiú cumhachta a thugtar dó leis an bhfo-alt seo beidh sé ciontach i gcion agus dlífear, ar é a chiontú go hachomair, fíneáil nach mó ná £500 a chur air.
(6) Aon éileamh ar fhaoiseamh faoin alt seo—
(a) is i cibé foirm a fhorordóidh na Coimisinéirí Ioncaim ó am go ham a dhéanfar é, agus
(b) beidh ag gabháil leis cibé ráitis i scríbhinn maidir leis an gcaiteachas ar a bhfuil faoiseamh á éileamh, lena n-áirítear ráitis ó dhaoine lena ndearnadh íocaíochtaí, a shonrófar leis an bhfoirm fhorordaithe.
Caiteachais fialachta gnó.
20.—(1) Maidir le haon chaiteachais a tabhaíodh nó a thabhófar an 26ú lá de Mhárta, 1982, nó dá éis, ag soláthar fialachta gnó, ní dhéanfar aon suim—
(a) a asbhaint le linn méid na mbrabús nó na ngnóchan is inmhuirearaithe i leith cánach faoi Sceideal D a bheith á ríomh, ná
(b) a áireamh le linn aon chaiteachais bhainistí a bheith á ríomh a bhféadfar asbhaint a éileamh ina leith faoi alt 15 nó 33 den Acht Cánach Corparáide, 1976, ná.
(c) a lamháil faoi Riail 3 de Sceideal 2 a ghabhann leis an Acht Cánach Ioncaim, 1967.
(2) (a) I gcás aon sócmhainn a úsáid nó a bheith curtha ar fáil lena húsáid, go hiomlán nó go páirteach, chun fialacht ghnó a sholáthar, ní thabharfar aon liúntas faoi aon cheann de na forálacha sonraithe don bhliain 1982-83 ná d'aon bhliain mheasúnachta dá éis ná d'aon tréimhse chuntasaíochta de chuid cuideachta dar críoch an 6ú lá d'Aibreán, 1982, nó aon lá dá éis, maidir le húsáid na sócmhainne nó maidir leis an gcaiteachas a tabhaíodh ag soláthar na sócmhainne a mhéid is gur le haghaidh na fialachta gnó sin a úsáidtear nó a úsáidfear í.
(b) San fho-alt seo ciallaíonn “na 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.
(3) I gcás aon duine folaíonn na caiteachais lena mbaineann fo-alt (1) aon suim a d'íoc sé le comhalta dá fhoireann nó thar ceann an chomhalta sin nó a chuir sé ar chur an chomhalta sin chun caiteachais a íoc a thabhaigh nó a thabhóidh sé ag soláthar fialachta gnó.
(4) Chun críocha an ailt seo ciallaíonn “fialacht ghnó” fialacht (lena n-áirítear cóiríocht, bia agus deoch nó aon chineál eile oinigh a sholáthar in aon chúinsí ar bith) arna soláthar go díreach nó go neamhdhíreach—
(a) ag aon duine (dá ngairtear “an chéad duine a luaitear” anseo feasta), nó
(b) ag aon duine is comhalta d'fhoireann an chéad duine a luaitear, nó
(c) ag aon duine a sholáthraíonn nó a thugann aon seirbhís don chéad duine a luaitear i gcás ar fialacht í an fhialacht a sholáthraítear le linn an tseirbhís a bheith á soláthar nó á tabhairt nó i gcás ar fialacht í atá teagmhasach le soláthar nó tabhairt na seirbhíse sin.
i ndáil le trádáil a sheolann an chéad duine a luaitear ach ní fholaíonn sé aon ní a sholáthraíonn sé do chomhaltaí bona fide dá fhoireann mura rud é go ngabhann a sholáthar dóibhsean lena sholáthar do dhaoine eile freisin.
(5) Beidh feidhm ag an alt seo i ndáil le bronntanas a sholáthar mar atá feidhm aige i ndáil le fialacht a sholáthar.
(6) San alt seo—
folaíonn tagairt do chaiteachais a tabhaíodh ag soláthar fialachta nó d'úsáid sócmhainne chun an fhialacht sin a sholáthar, tagairt do chaiteachais a tabhaíodh ag soláthar aon ní atá teagmhasach leis sin nó tagairt d'úsáid sócmhainne chun an ní sin a sholáthar;
folaíonn tagairt do thrádáil tagairt do ghnó, do ghairm nó d'fhostaíocht;
maidir le tagairt a dhéantar do chomhaltaí d'fhoireann duine is tagairt í do dhaoine atá fostaithe ag an duine sin, ach chun na críche seo measfar gur daoine atá fostaithe ag cuideachta stiúrthóirí na cuideachta nó daoine atá ag gabháil do bhainistí na cuideachta.
(7) (a) Ní bheidh feidhm ná éifeacht le forálacha alt 24 (1A) den Acht Airgeadais, 1973, maidir le haon chaiteachais a tabhaíodh nó a thabhófar an 26ú lá de Mhárta, 1982, nó dá éis.
(b) Ní bheidh feidhm ná éifeacht le forálacha alt 24 den Acht Airgeadais, 1973 (seachas forálacha fho-alt (1A)) don bhliain 1982-83 ná d'aon bhliain mheasúnachta dá éis ná d'aon tréimhse chuntasaíochta de chuid cuideachta dar críoch an 6ú lá d'Aibreán, 1982, nó aon lá dá éis.
(8) (a) Más rud é, de bharr seirbhís a sholáthar nó a thabhairt, go n-íoctar nó gurb iníoctha aon mhéid le duine dá dtagraítear i bhfo-alt (4) (c), measfar gur tabhaíodh ag soláthar fialachta gnó cibé riar den mhéid is ionann agus costas aon fhialachta gnó a sholáthraítear i gcúrsa na seirbhíse nó atá teagmhasach le soláthar nó tabhairt na seirbhíse sin.
(b) Is é an cigire, de réir mar is fearr is eol dó agus a mheasann sé, a chinnfidh costas aon fhialachta gnó.
(c) Féadfaidh na Coimisinéirí Achomhairc nó an Chúirt Chuarda cinneadh a rinneadh faoi mhír (b) a leasú ar éisteacht, nó ar athéisteacht, achomhairc in aghaidh aon asbhainte (lena n-áirítear cás nach ndeonaítear aon asbhaint ina leith) a deonaíodh de bhonn an chinnidh.
Srian le faoiseamh i leith úis.
21.—(1) San alt seo agus in ailt 22 agus 23—
ciallaíonn “gaol cleithiúnach”, i ndáil le pearsa aonair, aon duine de na daoine a luaitear i míreanna (a) nó (b) d'alt 142 (1) den Acht Cánach Ioncaim, 1967, a bhfuil an phearsa aonair i dteideal asbhainte ina leith faoin alt sin;
ciallaíonn “iasacht” aon iasacht nó airleacan nó aon chomhshocraíocht ar bith eile ar dá bua a íoctar nó is iníoctha ús;
ciallaíonn “an dáta feidhme” an 25ú lá de Mhárta, 1982;
ciallaíonn “na príomh-ailt” ailt 76 (1) agus 496 den Acht Cánach Ioncaim, 1967 agus mír 1 (2) de Chuid III de Sceideal 6 a ghabhann leis an Acht sin;
ciallaíonn “iasacht cháilitheach”, i ndáil le pearsa aonair, iasacht, gan úsáid a bheith bainte aisti chun aon chríche eile, a úsáideann an phearsa aonair d'aontoisc ag íoc airgid as a mbaintear leas chun áit chónaithe cháilitheach a cheannach, a dheisiú, a fhorbairt nó a fheabhsú nó chun íoc as iasacht eile a úsáidtear chun na críche sin;
ciallaíonn “áit chónaithe cháilitheach”, i ndáil le pearsa aonair, áitreabh cónaithe sa Stát nó i dTuaisceart Éireann nó sa Bhreatain Mhór, a úsáidtear—
(a) mar aon-áit nó mar phríomh-áit chónaithe don phearsa aonair, nó
(b) mar aon-áit nó mar phríomh-áit chónaithe d'iarchéile nó do chéile idirscartha dá chuid, nó
(c) mar aon-áit nó mar phríomh-áit chónaithe do dhuine ar gaol cleithiúnach é i ndáil leis an bpearsa aonair agus, i gcás inarb é an phearsa aonair a sholáthraíonn an t-áitreabh cónaithe, go soláthraítear é saor ó chíos agus gan comaoin ar bith eile;
ciallaíonn “áitreabh cónaithe”—
(a) foirgneamh nó cuid d'fhoirgneamh a úsáidtear, nó atá oiriúnach lena úsáid, mar theaghais, agus
(b) talamh a úsáideann áititheoir foirgnimh nó coda d'fhoirgneamh mar theaghais lena áitiú agus lena theachtadh é féin i dteannta an fhoirgnimh nó na coda sin mar ghairdín nó mar thailte a ghabhann leis ar de chineál ornáideach iad;
ciallaíonn “idirscartha” idirscartha faoi ordú ó chúirt dlínse inniúla nó le gníomhas idirscartha nó in imthosca ar dóigh don idirscaradh a bheith buan.
(2) Faoi réir fhorálacha fho-alt (9), maidir le mír (a), ní bheidh feidhm ag na príomh-ailt—
(a) maidir le haon ús a íocadh nó is iníoctha ar iasacht a tugadh tar éis an dáta feidhme, ná
(b) maidir le hús a íocadh nó is iníoctha an 6ú lá d'Aibreán, 1985, nó dá éis, ar iasacht a tugadh ar an dáta feidhme nó roimh an dáta sin:
Ar choinníoll nach mbeidh feidhm ag an bhfo-alt seo maidir le hús a íocadh nó is iníoctha ag pearsa aonair ar iasacht is iasacht cháilitheach i ndáil leis an bpearsa aonair.
(3) (a) D'ainneoin fhorálacha fho-alt (2), beidh feidhm ag na príomh-ailt—
(i) i gcás na bliana measúnachta 1982-83, 1983-84 nó 1984-85, maidir le méid nó le méid comhiomlán aon úis a íocadh nó is iníoctha ar iasacht nó ar iasachtaí a tugadh tar éis an dáta feidhme, agus
(ii) i gcás na bliana measúnachta 1985-86 nó aon bhliain mheasúnachta dá éis, maidir le méid nó le méid comhiomlán aon úis a íocadh nó is iníoctha ar iasacht nó ar iasachtaí a tugadh tráth ar bith,
a mhéid nach mó ná an teorainn shonraithe don bhliain mheasúnachta méid na hiasachta nó méid comhiomlán na n-iasachtaí ar ar íocadh nó ar arb iníoctha an t-ús sin i mbliain mheasúnachta agus, más mó ná an teorainn shonraithe don bhliain mheasúnachta an méid sin nó an méid comhiomlán sin ar ar íocadh nó ar arb iníoctha ús ar an iasacht nó ar na hiasachtaí, ní bheidh feidhm ag na príomh-ailt ach amháin maidir le cibé riar den ús sin a bhfuil idir é agus iomlán an úis sin an chomhréir chéanna atá idir an chuid sin den mhéid sin nó den mhéid comhiomlán sin nach mó ná an teorainn shonraithe agus iomlán an mhéid sin nó an mhéid chomhiomláin sin.
(b) San fho-alt seo ciallaíonn “teorainn shonraithe”, i ndáil le bliain mheasúnachta—
(i) i gcás fearchéile a mheasúnaítear i leith cánach don bhliain mheasúnachta de réir fhorálacha alt 194 den Acht Cánach Ioncaim, 1967, £5,000,
(ii) i gcás baintreach fir nó mná, £3,600, nó
(iii) in aon chás eile, £2,500.
(4) Measfar, chun críocha an ailt seo agus ailt 22 agus 23, iasacht a bheith tugtha ar an dáta ar a ndearnadh conradh ceangailteach i ndáil leis an iasacht a thabhairt:
Ar choinníoll—
(a) maidir le hiasacht, gan úsáid a bheith bainte aisti chun aon chríche eile, a úsáidtear d'aontoisc chun íoc as iasacht eile go measfar í a bheith tugtha an dáta a measadh an iasacht eile a bheith tugtha, agus
(b) go measfar iasacht, is iasacht cháilitheach, a bheith tugtha an dáta ar ar thug an duine a raibh an iasacht á tabhairt aige geallúint i scríbhinn chun an iasacht, agus méid sonraithe inti, a airleacan maidir le háit chónaithe cháilitheach shonraithe má úsáidtear an iasacht chun críche a shonraítear sa mhíniú ar “iasacht cháilitheach” i bhfo-alt (1) laistigh de shé mhí ón dáta sin nó laistigh de cibé tréimhse is faide ná sin a cheadóidh na Coimisinéirí Ioncaim mar thréimhse is iomchuí d'imthosca an cháis, agus
(c) i gcás ina ndéanfar athrú sna téarmaí faoina dtugtar iasacht (seachas athrú sa ráta úis, nó sa tréimhse a bhfuil iasacht inaisíoctha thairsti, a dhéanfar i ngnáthchúrsa gnó i ndáil leis na hiasachtaí uile den aicme chéanna) nó ina méadófar méid na hiasachta nó ina ndéanfar aon mhéid den iasacht a bheidh aisíoctha a athairleacan faoin gconradh céanna a ndearnadh an t-airleacan bunaidh faoi—
(i) i ndáil le haon ús nó ús breise a íocadh nó is iníoctha, de bhua an athraithe, an mhéadaithe nó an athairleacain, sa tréimhse dhá mhí dhéag dar tosach dáta an athraithe, an mhéadaithe nó an athairleacain sin, go measfar an iasacht a bheith tugtha ar an dáta sin, agus
(ii) i ndáil le haon ús de chineál ar bith a íocadh nó is iníoctha ar an iasacht tar éis dheireadh na tréimhse dhá mhí dhéag sin, lena n-áirítear ús ar mhéid bunaidh na hiasachta, ar an méid méadaithe nó ar an méid a athairleacadh, go measfar an iasacht a bheith tugtha ar an dáta a luaitear i bhfomhír (i).
(5) D'ainneoin aon ní san alt seo, ní iasacht cháilitheach iasacht i ndáil le pearsa aonair má úsáidtear í chun airgead a íoc ar baineadh feidhm as—
(a) chun áitreabh cónaithe nó aon leas ann a cheannach ó dhuine is céile an cheannaitheora, nó
(b) chun áitreabh cónaithe nó aon leas ann a cheannach más rud é, tráth ar bith tar éis an dáta feidhme, go ndearna an ceannaitheoir nó a chéile an t-áitreabh sin nó an leas sin a dhiúscairt nó má rinneadh aon leas is leas frithdhílse don leas a ceannaíodh a dhiúscairt amhlaidh tar éis an dáta sin, nó
(c) chun áitreabh cónaithe a cheannach, a dheisiú, a fhorbairt nó a fheabhsú agus go bhfuil baint ag an duine a fuair an t-airgead go díreach nó go neamhdhíreach leis an bpearsa aonair agus go ndealraíonn sé gur mó go mór praghas ceannaigh an áitribh ná luach gach a bhfuarthas nó, de réir mar a bheidh, gur mó go mór costas an deisithe, na forbartha nó an fheabhsaithe ná luach na hoibre a rinneadh:
Ar choinníoll nach mbeidh feidhm ag forálacha mhíreanna (a) agus (b) den fho-alt seo i gcás fearchéile agus banchéile atá idirscartha.
(6) I gcás ina bhfaighidh pearsa aonair aon-áit chónaithe nua nó príomh-áit chónaithe nua ach nach ndiúscróidh sé an aon-áit chónaithe nó an phríomh-áit chónaithe a bhí aige roimhe sin agus go suífidh sé chun sástacht an chigire go raibh ar intinn aige, an tráth a fuair sé an aon-áit chónaithe nua nó an phríomh-áit chónaithe nua, diúscairt a dhéanamh ar an aon-áit chónaithe nó ar an bpríomh-áit chónaithe a bhí aige roimhe sin agus go bhfuil gach beart réasúnach is gá chun í a dhiúscairt glactha agus á ghlacadh aige, déileálfar leis an aon-áit chónaithe nó leis an bpríomh-áit chónaithe a bhí aige roimhe sin mar áit chónaithe cháilitheach, i ndáil leis an bpearsa aonair, go ceann tréimhse dhá mhí dhéag dar tosach an dáta a fuarthas an aon-áit chónaithe nua nó an phríomh-áit chónaithe nua.
(7) (a) I gcás ina mbeadh, ar an toimhdeanna a shonraítear i mír (b), aon ús a íocadh ar iasacht a d'úsáid daoine chun críche a luaitear sa mhíniú ar “iasacht cháilitheach” mar ionadaithe pearsanta duine éagtha nó mar iontaobhaithe socraíochta a rinneadh le huacht duine éagtha, cáilithe le haghaidh faoisimh faoi na príomh-ailt agus go mbeidh, i gcás feidhm a bheith ag an gcoinníoll a shonraítear sa mhír sin, an coinníoll sin comhlíonta, beidh an t-ús sin cáilithe amhlaidh d'ainneoin na bhforálacha sin roimhe seo den alt seo.
(b) Chun críocha mhír (a) toimhdeofar go mba mharthanach don duine éagtha agus gurbh eisean an t-iasachtaí; agus más rud é, tráth a bháis, go raibh an t-áitreabh cónaithe á úsáid aige mar aon-áit chónaithe nó mar phríomh-áit chónaithe, toimhdeofar freisin go mbeadh sé fós á úsáid aige amhlaidh agus beidh feidhm ansin ag an gcoinníoll seo a leanas, eadhon, go raibh an t-áitreabh cónaithe á úsáid, an tráth a íocadh an t-ús, mar aon-áit chónaithe nó mar phríomh-áit chónaithe ag baintreach nó baintreach fir an duine éagtha nó ag aon ghaol cleithiúnach leis an duine éagtha.
(c) San fho-alt seo tá le “ionadaithe pearsanta” an bhrí a shanntar dó le halt 450 den Acht Cánach Ioncaim, 1967.
(8) Ní bheidh feidhm ag forálacha an ailt seo maidir le hús ar airgead a fuarthas ar iasacht chun dleachtanna báis a íoc.
(9) D'fhonn faoiseamh a thabhairt faoi na príomh-ailt i leith ús arna íoc roimh an 6ú lá d'Aibreán, 1985, ar iasacht a tugadh roimh an 6ú lá d'Aibreán, 1982, beidh feidhm ag an alt seo—
(a) ionann is dá scriosfaí an míniú ar “áit chónaithe cháilitheach” agus
(b) ionann is dá mba thagairt d'áitreabh cónaithe an tagairt sa mhíniú ar “iasacht cháilitheach” d'áit chónaithe cháilitheach
(10) Chun críocha an ailt seo, measfar baint a bheith ag duine le duine eile dá measfaí baint a bheith aige leis faoi alt 16 (3) den Acht Airgeadais (Forálacha Ilghnéitheacha), 1968, chun críocha Chuid IV den Acht sin.
Srian le faoiseamh i leith ús ar rótharraingtí.
22.—(1) D'ainneoin aon ní in alt 21 (2) (b), ní thabharfar faoiseamh ar bith faoi na príomh-ailt i leith ús—
(a) a íocfar nó is iníoctha tar éis an dáta feidhme ar rótharraingt nach raibh ar marthain ar an dáta sin, nó
(b) a íocfar nó is iníoctha an 6ú lá d'Aibreán, 1983, nó dá éis, ar rótharraingt a bhí ar marthain ar an dáta feidhme.
(2) Iasacht a bheidh tugtha an 5ú lá d'Aibreán, 1983, nó roimhe, in ionad rótharraingt dá dtagraítear i bhfo-alt (1) (b), measfar, chun críocha ailt 21 agus 23—
(a) sa mhéid nach mó í ná méid na rótharraingte ar an dáta feidhme, gur iasacht ar leithligh í a bheidh tugtha ar an dáta feidhme, agus
(b) go feadh méid na breise, gur iasacht ar leithligh í a bheidh tugtha tar éis an dáta feidhme.
(3) Don bhliain 1982-83 ní bheidh méid an úis ar rótharraingt atá cáilithe le haghaidh faoisimh faoi na príomh-ailt níos mó ná méid an úis ab iníoctha don bhliain sin ar mhéid na rótharraingte ar an dáta feidhme de réir an ráta ar arbh iníoctha ús ar an méid sin ar an dáta sin.
(4) Chun críocha ailt 21 agus 23, aon mhéid a bheidh íoctha mar aisíoc ar iasacht a tugadh an 5ú lá d'Aibreán, 1983, nó roimhe sin, measfar gur íocadh é mar aisíoc ar aon mhéid den iasacht ar leithligh dá dtagraíonn fo-alt (2) (b) agus tosaíocht aige ar aon mhéid den iasacht ar leithligh dá dtagraíonn fo-alt (2) (a).
(5) (a) Chun críocha an ailt seo agus alt 23, áireofar iasacht a bheith curtha in ionad rótharraingte má úsáidtear í d'aontoisc d'urscaoileadh na rótharraingte sin nó d'urscaoileadh rótharraingt nó iasacht a cuireadh in ionad na rótharraingte sin nó a d'urscaoil í.
(b) San alt seo agus in alt 23 ciallaíonn “rótharraingt” fiach a thabhaítear trí chuntas a rótharraingt nó trí chuntas aon duine a fhéichiúnú mar shealbhóir cárta creidmheasa nó faoi chomhshocraíochtaí dá shamhail.
Srian le faoiseamh i leith ús a d'íoc cuideachtaí.
23.—(1) San alt seo ciallaíonn “ús iomchuí” an bhreis atá ag méid an úis a d'íoc cuideachta ar iasacht ar an méid sin den ús sin a bhfuil idir é agus méid iomlán an úis an chomhréir chéanna atá idir £2,500 (nó, más lú é, méid na hiasachta) agus méid na hiasachta:
Ar choinníoll, i gcás cuideachta a bhfuil cuideachta chomhlachaithe amháin nó níos mó aici de réir bhrí alt 102 den Acht Cánach Corparáide, 1976, go measfar gur tagairt do £2,500 arna roinnt ar aon móide líon na gcuideachtaí comhlachaithe sin an tagairt do £2,500.
(2) Maidir leis na tagairtí i bhfo-alt (1) do mhéid iasachta, measfar, má tá níos mó ná iasacht amháin ann, gur tagairtí iad do mhéid comhiomlán na n-iasachtaí.
(3) I ndáil—
(a) le hús iomchuí a íocfar ar na hiasachtaí go léir a thabharfar tar éis an dáta feidhme,
(b) leis an ús iomchuí go léir a íocfar an 6ú lá d'Aibreán, 1985, nó aon lá dá éis,
(c) le hús—
(i) a íocfar tar éis an dáta feidhme ar rótharraingt nach raibh ar marthain ar an dáta sin,
(ii) a íocfar an 6ú lá d'Aibreán, 1983, nó aon lá dá éis, ar rótharraingt a bhí ar marthain ar an dáta feidhme, agus
(d) le hús ar rótharraingt dá dtagraítear i mír (c) (ii), i gcás ar sa bhliain dar críoch an 5ú lá d'Aibreán, 1983, a bheidh an t-ús sin íoctha sa mhéid gur mó méid an úis ná méid an úis ab iníoctha don bhliain sin ar mhéid na rótharraingte ar an dáta feidhme de réir an ráta ar arbh inmhuirearaithe ús ar an méid sin ar an dáta feidhme,
beidh éifeacht le halt 10 den Acht Cánach Corparáide, 1976, ionann is dá gcuirfí an fo-alt seo a leanas in ionad fho-alt (6)—
“(6) Faoi réir fho-alt (7), ní dhéileálfar le hús mar mhuirear ar ioncam.”.
Leasú ar na forálacha a bhaineann le faoiseamh maidir le méadú ar stocluachanna.
24.—(1) Leasaítear leis seo alt 31A (a cuireadh isteach leis an Acht Airgeadais, 1976) den Acht Airgeadais, 1975, trí “1982” a chur in ionad “1981”—
(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, 1982, nó aon lá dá éis sin. (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, 1982, 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, 1982, 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, 1982, 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, 1982, 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 d'aon bhliain mheasúnachta dá éis” a chur in ionad “, 1980-81 nó 1981-82” (a cuireadh isteach leis an Acht Airgeadais, 1981) i mír (c) (a cuireadh isteach leis an Acht Airgeadais, 1979) d'fho-alt (2),
(b) trí “1982-83” a chur in ionad “1981-82” (a cuireadh isteach leis an Acht Airgeadais, 1981) i bhfo-alt (3), agus
(c) trí “1982” a chur in ionad “1981” (a cuireadh isteach leis an Acht Airgeadais, 1981) 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 d'aon bhliain mheasúnachta dá éis 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 mír 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 1982-83. (5) Le linn ioncam trádála duine a bheith á ríomh do thréimhse chuntasaíochta ina mheidh laghdú ar stocluach agus dar críoch dáta sa tréimhse ón 6ú lá d'Aibreán, 1976, go dtí an 5ú lá d'Aibreán, 1982, 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, 1982, nó aon la 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, 1982, 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, 1982, 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, 1982, nó aon lá dá éis: |
Feidhm alt 31 (cumainn fhoirgníochta) den Acht Cánach Corparáide, 1976, don bhliain 1982-83.
25.—(1) Ach amháin mar a fhoráiltear a mhalairt i bhfo-alt (2), beidh éifeacht le halt 40 (1) den Acht Airgeadais, 1977 (arna leathnú le halt 52 den Acht Airgeadais, 1980) i ndáil leis an mbliain 1982-83 amhail mar atá éifeacht leis i ndáil leis na blianta 1980-81 agus 198182.
(2) Féadfaidh na Coimisinéirí Ioncaim agus aon chumann foirgníochta arna cheadú chun críocha an ailt seo ag an Aire Airgeadais, maidir leis an mbliain 1982-83, páirt a ghabháil i gcomhshocraíochtaí den chineál dá dtagraítear in alt 31 den Acht Cánach Corparáide, 1976, ach iad sin modhnaithe a mhéid a ordóidh an tAire Airgeadais, sa mhéid go mbaineann siad leis na suimeanna ar a mbeidh cáin le ríomh go páirteach de réir an ráta chaighdeánaigh agus go páirteach de réir ráta laghdaithe.
(3) Ceadóidh an tAire Airgeadais, chun críocha an ailt seo, aon chumann foirgníochta (de réir bhrí alt 31 den Acht Cánach Corparáide, 1976) más rud é, i ndáil leis an gcumann sin, go dtabharfaidh an tAire Comhshaoil deimhniú á rá gur choinnnigh an cumann, le linn na bliana airgeadais 1982, ar leibhéil agus ar feadh tréimhsí a comhaontaíodh leis an Aire, an ráta nó na rátaí úis a mhuirearaigh an cumann sin ar iasachtaí a thug sé do phearsana aonair chun tithe cónaithe atá le húsáid d'aontoisc le haghaidh úinéir-áitiú ag na pearsana aonair sin, a cheannach, a fhoirgniú nó a fheabhsú.
Caibidil V
Cáin Chorparáide
Rátaí cánach corparáide.
26.—(1) Maidir leis an mbliain airgeadais 1982 agus gach bliain airgeadais dá éis—
(a) ní bheidh éifeacht le hailt 15, 17 (1) (a) agus 18 den Acht Airgeadais, 1977, agus
(b) muirearófar cáin chorparáide dá réir sin de réir 50 faoin gcéad faoi alt 1 (1) den Acht Cánach Corparáide, 1976, de réir 40 faoin gcéad faoi alt 28 (1) den Acht sin agus de réir 35 faoin gcéad faoi alt 79 (1) den Acht sin.
(2) Beidh éifeacht leis an Dara Sceideal d'fhorlíonadh fho-alt (1).
Íoc cánach corparáide agus úis uirthi.
27.—(1) Leasaítear leis seo alt 6 (4) den Acht Cánach Corparáide, 1976, maidir le tréimhsí cuntasaíochta dar críoch an 6ú lá d'Aibreán, 1981, nó aon lá dá éis—
(a) i bhfomhír (i) de mhír (a) trí “de shé mhí” a chur in ionad “de naoi mí”,
(b) i bhfomhír (ii) de mhír (a), trí “de naoi mí” a chur in ionad “de dhá mhí dhéag” (a cuireadh isteach leis an Acht Airgeadais, 1981),
(c) i bhfomhír (ii) de mhír (b), trí “de shé mhí” a chur in ionad “de thrí mhí” (a cuireadh isteach leis an Acht Airgeadais, 1981), agus
(d) sa choinníoll a ghabhann le mír (b), trí “sé mhí” a chur in ionad “naoi mí”,
agus tá na fomhíreanna sin agus an coinníoll sin, arna leasú amhlaidh, leagtha amach sa Tábla a ghabhann leis an bhfo-alt seo.
AN TÁBLA |
(i) an chéad tráthchuid laistigh de shé mhí ó dheireadh na tréimhse cuntasaíochta, nó más déanaí é, laistigh de dhá mhí ó thráth na measúnachta a dhéanamh; agus (ii) an dara tráthchuid laistigh de naoi mí ó dheireadh na tréimhse cuntasaíochta nó, más déanaí é, laistigh de dhá mhí ó thráth na measúnachta a dhéanamh. (ii) maidir le haon tréimhse chuntasaíochta dá éis sin, laistigh de cibé eatramh ó dheireadh na tréimhse cuntasaíochta sin is lú de shé mhí ná an t-eatramh idir deireadh na chéad tréimhse cuntasaíochta a bhí an chuideachta laistigh de réim cánach corparáide agus an dáta a bheadh nó sula mbeadh an dara tráthchuid den cháin chorparáide don chéad tréimhse chuntasaíochta sin le híoc dá mba go ndearnadh an mheasúnacht don tréimhse chuntasaíochta sin an lá díreach i ndiaidh deireadh na tréimhse cuntasaíochta sin: Ar choinníoll nach mbeidh in aon chás an dara tráthchuid de cháin chorparáide a measúnaíodh do thréimhse chuntasaíochta iníoctha sula mbeidh sé mhí caite ó dheireadh na tréimhse cuntasaíochta dár measúnaíodh í nó sula mbeidh dhá mhí caite ó thráth na measúnachta a dhéanamh. |
(2) Dá mbeadh d'éifeacht le fo-alt (1), mura mbeadh an fo-alt seo, a cheangal go mbeadh an chéad nó an dara tráthchuid de cháin chorparáide arna measúnú do thréimhse chuntasaíochta ar thráthchuid í a bheadh, ar leith ó fho-alt (1), le híoc laistigh de thréimhse dar críoch dáta an Achta seo a rith nó dáta dá éis, le híoc laistigh de thréimhse dar críoch dáta is luaithe ná dáta an Achta seo a rith, beidh an tráthchuid sin, d'ainneoin fho-alt (1), le híoc laistigh de thréimhse dar críoch dáta an Achta seo a rith.
(3) Ní bheidh éifeacht le fo-alt (1) i ndáil leis an gcéad nó an dara tráthchuid de cháin chorparáide arna measúnú do thréimhse chuntasaíochta ar thráthchuid í a bheadh, ar leith ón bhfo-alt sin, le híoc laistigh de thréimhse dar críoch dáta roimh dháta an Achta seo a rith.
(4) (a) Beidh éifeacht le halt 550 den Acht Cánach Ioncaim, 1967, sa mhéid go bhfuil feidhm aige chun críocha cánach corparáide de bhua alt 145 (3) den Acht Cánach Corparáide, 1976, ionann is dá gcuirfí “mí” in ionad “dhá mhí” (a cuireadh isteach leis an Acht Airgeadais, 1971) i bhfo-alt (2).
(b) Ní bheidh feidhm ag mír (a) maidir le hús ar cháin chorparáide arna measúnú le measúnacht a rinneadh roimh dháta an Achta seo a rith.
Laghdú ar cháin chorparáide i ndáil le hús ar iasachtaí áirithe d'fheirmeoirí.
28.—(1) San alt seo—
ciallaíonn “banc rannpháirteach” Banc na hÉireann nó Bainc-Aontas Éireann Teoranta;
ciallaíonn “feirmeoir cáilitheach” feirmeoir a bhfuil glactha leis mar fheirmeoir atá cáilithe le bheith san áireamh sa scéim shonraithe;
ciallaíonn “tréimhse chuntasaíochta iomchuí” tréimhse chuntasaíochta nó cuid de thréimhse chuntasaíochta sa tréimhse ón lú lá d'Aibreán, 1982, go dtí an 31ú lá de Mhárta, 1986;
ciallaíonn “faoiseamh ó ús”, i ndáil le tréimhse chuntasaíochta iomchuí de chuid bainc rannpháirtigh, an méid ar mó B ná A i gcás—
arb é A méid an úis a d'íoc feirmeoirí cáilitheacha leis an mbanc sin i gcaitheamh na tréimhse sin i ndáil le hiasachtaí a bhfuil an ráta úis ina leith le laghdú faoin scéim shonraithe, agus
arb é B méid an úis a bheadh le híoc ag na feirmeoirí sin leis an mbanc sin i gcaitheamh na tréimhse sin i ndáil leis na hiasachtaí sin murach an t-ús sin a bheith laghdaithe faoin scéim shonraithe;
ciallaíonn “an scéim shonraithe” an scéim ar a dtugtar an Scéim um Ús Laghdaithe d'Fheirmeoirí i nGéarbhroid Airgid a thug an tAire Talmhaíochta isteach an 1ú lá d'Aibreán, 1982, i gcomhar le bainc áirithe agus le Corparáid an Chairde Talmhaíochta Teoranta.
(2) Faoi réir fho-alt (3), i gcás ina n-éileoidh banc rannpháirteach, agus ina gcruthóidh sé, gur lamháil sé faoiseamh ó ús le linn tréimhse cuntasaíochta iomchuí, déanfar an cháin chorparáide is iníoctha ag an mbanc sin don tréimhse chuntasaíochta atá comhthráthach leis an tréimhse chuntasaíochta iomchuí, nó ar cuid di an tréimhse chuntasaíochta iomchuí, a laghdú méid a chinnfear de réir na foirmle
C-D ____ 2 |
i gcás—
arb é C méid an fhaoisimh ó ús a lamháil an banc rannpháirteach le linn na tréimhse cuntasaíochta iomchuí, agus
arb é D méid na cánach corparáide ab inmhuirearaithe, faoi ailt 1 (1) agus 6 (3) den Acht Cánach Corparáide, 1976, don tréimhse chuntasaíochta atá comhthráthach leis an tréimhse chuntasaíochta iomchuí, nó ar cuid di an tréimhse chuntasaíochta iomchuí, ar bhrabúis ar cóimhéid le C.
(3) (a) Ní dhéanfar laghdú, faoi fho-alt (2), ar cháin chorparáide is iníoctha ag banc rannpháirteach ach amháin i ndáil le faoiseamh ó ús a mbeidh sé deimhnithe ag an Aire Talmhaíochta gur faoiseamh ó ús é a lamháladh de réir choinníollacha agus rialacháin na scéime sonraithe.
(b) Maidir le haon fhaoiseamh ó ús (dá ngairtear “faoiseamh dílamháilte” anseo feasta sa mhír seo) a lamháil banc rannpháirteach a mbeidh sé deimhnithe ag an Aire Talmhaíochta gur faoiseamh ó ús é a lamháladh de réir choinníollacha agus rialacháin na scéime sonraithe agus go ndeimhneoidh an tAire Talmhaíochta ina dhiaidh sin gur faoiseamh ó ús é nach raibh le lamháil de réir na gcoinníollacha agus na rialachán sin, ní bheidh teideal ag an mbanc rannpháirteach, maidir leis an bhfaoiseamh dílamháilte, aon laghdú faoi fho-alt (2) a fháil ar an gcáin chorparáide is iníoctha aige agus, má bhíonn aon laghdú den sórt sin déanta i ndáil le haon fhaoiseamh dílamháilte den sórt sin, déanfar cibé measúnachtaí breise nó cibé coigeartuithe ar mheasúnachtaí is gá chun an laghdú sin a ghnóthú.
Caibidil VI
Cáin ar Ghnóchain Inmhuirearaithe
Léiriú (Caibidil VI).
29.—Sa Chaibidil seo—
ciallaíonn “an Príomh-Acht” an tAcht um Cháin Ghnóchan Caipitiúil, 1975;
ciallaíonn “Acht 1978” an tAcht um Cháin Ghnóchan Caipitiúil (Leasú), 1978.
Rátaí muirir.
30.—(1) Leasaítear leis seo alt 3 den Phríomh-Acht, maidir le gnóchain inmhuirearaithe a fhaibhríonn as diúscairtí a dhéanfar an 26ú lá de Mhárta, 1982, nó aon lá dá éis, trí na fo-ailt seo a leanas a chur in ionad fho-alt (3) (a cuireadh isteach le hAcht 1978):
“(3) Ach amháin mar a fhoráiltear a mhalairt leis na hAchtanna um Cháin Ghnóchan Caipitiúil, is é a bheidh sa ráta cánach gnóchan caipitiúil i leith gnóchain inmhuirearaithe a fhaibhríonn chuig duine as sócmhainn a dhiúscairt—
(a) 60 faoin gcéad i gcás nach mó ná bliain a thréimhse úinéireachta ar an tsócmhainn,
(b) 50 faoin gcéad i gcás ar mó ná bliain ach nach mó ná trí bliana a thréimhse úinéireachta ar an tsócmhainn,
(c) in aon chás eile, 40 faoin gcéad,
agus déanfar aon tagairt sna hAchtanna sin don ráta a shonraítear san alt seo a fhorléiriú dá réir sin.
(4) I bhfo-alt (3), ciallaíonn ‘tréimhse úinéireachta’, i ndáil le duine a dhiúscraíonn sócmhainn, a thréimhse úinéireachta leanúnaí ar an tsócmhainn, sa cháil chéanna, dar críoch dáta na diúscartha sin agus, chun críocha an mhínithe seo, cinnfear tréimhse úinéireachta gan féachaint d'fhorálacha alt 3 (2) den Acht um Cháin Ghnóchan Caipitiúil (Leasú), 1978, agus, i gcás an duine d'fháil na sócmhainne ar bhás a chéile sa tslí go ndéileálfaí lena thréimhse úinéireachta, ar leith ón bhfo-alt seo, mar thréimhse a thosaigh ar dháta an bháis sin, measfar a thréimhse úinéireachta a bheith fadaithe sa tslí go n-áireofaí inti tréimhse úinéireachta leanúnaí a chéile dar críoch an dáta sin.”.
(2) Ní bheidh feidhm ag alt 4 d'Acht 1978 maidir le gnóchain inmhuirearaithe a fhaibhríonn as diúscairtí a rinneadh an 26ú lá de Mhárta, 1982, nó aon lá dá éis.
(3) Faoi réir alt 40, beidh feidhm ag alt 5 (1) den Phríomh-Acht faoi réir fhorálacha alt 3 (3) den Acht sin agus mhír 7 de Sceideal 1 a ghabhann le hAcht 1978.
Cáin chorparáide ar ghnóchain inmhuirearaithe cuideachtaí.
31.—(1) Leasaítear leis seo alt 13 den Acht Cánach Corparáide, 1976, maidir le tréimhsí cuntasaíochta dar críoch tráth ar bith tar éis an 31ú lá de Nollaig, 1981, trí na fo-ailt seo a leanas a chur in ionad fho-alt (1):
“(1) Faoi réir fhorálacha an ailt seo, déanfar an méid a bheidh le háireamh maidir le gnóchain inmhuirearaithe i mbrabúis iomlána cuideachta d'aon tréimhse chuntasaíochta a chinneadh de réir fho-alt (1B) tar éis forálacha fho-alt (1A) a thabhairt i gcuntas.
(1A) Más rud é, maidir le tréimhse chuntasaíochta, go bhfaibhreoidh gnóchain inmhuirearaithe chuig cuideachta, déanfar méid cánach gnóchan caipitiúil a ríomh ionann is dá mba rud é, d'ainneoin aon fhoráil dá mhalairt sna hAchtanna Cánach Corparáide, go raibh cáin ghnóchan caipitiúil le muirearú ar an gcuideachta i leith na ngnóchan sin de réir fhorálacha na nAchtanna um Cháin Ghnóchan Caipitiúil, agus ionann is dá mba bhlianta measúnachta iad na tréimhsí cuntasaíochta:
Ar choinníoll, le linn an méid sin cánach gnóchan caipitiúil a bheith á ríomh, go mbeidh éifeacht le halt 5 (1) den Acht um Cháin Ghnóchan Caipitiúil, 1975, ionann is dá mba thagairt do chaillteanais inlamhála iomchuí a asbhaint an tagairt san alt sin do chaillteanais inlamhála a asbhaint agus go mbeidh éifeacht le halt 132 (2) d'fhonn tréimhse úinéireachta sócmhainne a chinneadh i ndáil le diúscairt ag an gcuideachta chun críocha alt 3 (3) den Acht um Cháin Ghnóchan Caipitiúil, 1975, dá mbeadh éifeacht leis i ndáil leis an diúscairt sin chun críocha alt 3 den Acht um Cháin Ghnóchan Caipitiúil (Leasú), 1978.
(1B) An méid dá dtagraítear i bhfo-alt (1) is méid é a thabharfadh, dá ndéanfaí é a mhuirearú (sula ndéanfaí aon asbhaint as) i leith cánach corparáide mar bhrabúis a eascraíonn chuig an gcuideachta sa tréimhse chuntasaíochta de réir an ráta a shonraítear in alt 1 (1), méid cánach corparáide is ionann agus méid na cánach gnóchan caipitiúil arna ríomh don tréimhse chuntasaíochta sin de réir fho-alt (1A):
Ar choinníoll, i gcás gur i mbliain airgeadais amháin do chuid den tréimhse chuntasaíochta agus gur sa bhliain airgeadais díreach ina dhiaidh sin don chuid eile agus go mbeidh rátaí éagsúla cánach corparáide i bhfeidhm faoi alt 1 (1) do gach ceann de na blianta sin, go ndéanfar méid na cánach gnóchan caipitiúil arna ríomh don tréimhse chuntasaíochta sin de réir fho-alt (1A) a chionroinnt idir na codanna sin agus go mbeidh éifeacht dá réir sin leis an bhfo-alt seo i ndáil leis an gcion is inchurtha i leith gach coda.
(1C) I bhfo-alt (1A)—
ní fholaíonn ‘gnóchain inmhuirearaithe’ gnóchain inmhuirearaithe a fhaibhríonn as diúscairtí iomchuí de réir bhrí alt 36 den Acht Airgeadais, 1982;
ciallaíonn ‘caillteanais inlamhála iomchuí’ aon chaillteanais inlamhála a fhaibhríonn chuig an gcuideachta sa tréimhse chuntasaíochta agus aon chaillteanais inlamhála a d'fhaibhrigh roimhe sin chuig an gcuideachta le linn di bheith laistigh de réim cánach corparáide a mhéid nár lamháladh iad mar asbhaint ó ghnóchain inmhuirearaithe a d'fhaibhrigh in aon tréimhse chuntasaíochta roimhe sin.”.
(2) Ní bheidh éifeacht le halt 16 (3) den Acht Airgeadais, 1977, maidir le tréimhsí cuntasaíochta lena mbaineann fo-alt (1).
Méadú ar an díolúine do phearsana aonair.
32.—Leasaítear leis seo fo-alt (4) (a cuireadh isteach leis an Acht Airgeadais, 1980) d'alt 13 agus fo-ailt (1) agus (2) d'alt 16 den Phríomh-Acht agus mír 8 de Sceideal 1 a ghabhann le hAcht 1978, maidir leis an mbliain 1982-83 agus blianta measúnachta dá éis, trí “£2,000” a chur in ionad “£500” gach áit a bhfuil sé, agus tá na forálacha sin, arna leasú amhlaidh, leagtha amach sa Tábla a ghabhann leis an alt seo.
AN TÁBLA |
(4) Más rud é, ar leith ó fho-alt (1), gur lú ná £2,000 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 £2,000 a luaitear ann a mhéadú méid is ionann agus an difríocht idir an méid céadluaite agus £2,000. 16.—(1) Ní bheidh pearsa aonair inmhuirearaithe i leith cánach gnóchan caipitiúil do bhliain mheasúnachta mura mó ná £2,000 an méid a mbeidh cáin ghnóchan caipitiúil inmhuirearaithe air ina leith faoi alt 5(1) don bhliain sin. (2) Más mó ná £2,000 an méid a mbeidh cáin ghnóchan caipitiúil inmhuirearaithe ar phearsa aonair ina leith faoi alt 5 (1) do bhliain mheasúnachta, ní mhuirearófar cáin ghnóchan caipitiúil don bhliain sin ach ar an mbreis a bheidh sa mhéid sin ar £2,000. 8. Chun críocha fho-alt (2) d'alt 16 (gnóchain £2,000 agus faoina bhun) den Phríomh-Acht, más rud é, ar an toimhde nach raibh feidhm ag an bhfo-alt sin, go mbeadh pearsa aonair inmhuirearaithe faoi na hAchtanna um Cháin Ghnóchan Caipitiúil de réir breis agus ráta amháin do bhliain mheasúnachta, tabharfar an faoíseamh a bheidh le tabhairt faoin bhfo-alt sin i leith an chéad £2,000 de ghnóchain inmhuirearaithe. (a) i gcás ar de réir dhá ráta éagsúla a bheadh sé inmhuirearaithe amhlaidh, i leith na ngnóchan inmhuirearaithe ab inmhuirearaithe amhlaidh de réir an ráta is airde de na rátaí sin agus, a mhéid nach féidir faoiseamh a thabhairt amhlaidh, i leith na ngnóchan inmhuirearaithe ab inmhuirearaithe amhlaidh de réir an ráta is ísle de na rátaí sin, agus (b) i gcás ar de réir trí ráta nó níos mó a bheadh sé inmhuirearaithe, i leith na ngnóchan inmhuirearaithe ab inmhuirearaithe amhlaidh de réir an ráta is airde de na rátaí sin agus, a mhéid nach féidir faoiseamh a thabhairt amhlaidh, i leith na ngnóchan inmhuirearaithe ab inmhuirearaithe amhlaidh de réir an chéad ráta eile is airde de na rátaí sin, agus mar sin de. |
Leasú ar alt 5 (an méid is inmhuirearaithe agus tráth an íoca) den Phríomh-Acht.
33.—Leasaítear leis seo alt 5 den Phríomh-Acht, maidir le gnóchain inmhuirearaithe a fhaibhríonn as diúscairtí a dhéanfar tar éis dáta an Achta seo a rith, tríd an bhfo-alt seo a leanas a chur isteach i ndiaidh fho-alt (2):
“(3) (a) D'ainneoin fho-ailt (1) agus (2) agus alt 3 (2), aon cháin ghnóchan caipitiúil is iníoctha i leith gnóchan inmhuirearaithe a fhaibhríonn, ar dhiúscairt a dhéanamh, chuig duine nach bhfuil cónaí ná gnáthchónaí air sa Stát an tráth a dhéanfar an diúscairt, féadfar í a mheasúnú agus a mhuirearú roimh dheireadh na bliana measúnachta ina bhfaibhríonn an gnóchan inmhuirear aithe agus beidh an cháin a mheasúnófar agus a mhuirearófar amhlaidh iníoctha nuair a bheidh nó sula mbeidh tréimhse trí mhí, dar tosach an tráth a dhéanfar an diúscairt, caite nó nuair a bheidh tréimhse dhá mhí, dar tosach dáta déanta na measúnachta, caite, cibé acu is déanaí.
(b) Le linn méid na cánach gnóchan caipitiúil is iníoctha faoi mhír (a) a bheith á ríomh, beidh feidhm ag forálacha fho-alt (1), fara aon mhodhnuithe is gá, maidir le haon chaillteanais inlamhála a asbhaint ar chaillteanais iad a d'fhaibhrigh chuig an duine a luaitear i mír (a) roimh an dáta a ndearnadh an mheasúnacht a luaitear sa mhír sin.”.
Diúscairt sócmhainní áirithe.
34.—(1) Maidir le haon chomaoin a íoc, tar éis dháta an Achta seo a rith, chun sócmhainn lena mbaineann mír 11 de Sceideal 4 a ghabhann leis an bPríomh-Acht a fháil, leasaítear leis seo an Sceideal sin tríd an mír seo a leanas a chur in ionad na míre sin:
“Diúscairt sócmhainní áirithe
11.—(1) Bainfidh an mhír seo le sócmhainní—
(a) is talamh sa Stát;
(b) is mianraí sa Stát nó aon chearta, leasanna nó sócmhainní eile i ndáil le mianadóireacht nó mianraí nó le cuardach mianraí;
(c) is cearta taiscealaíochta nó saothraithe i limistéar ainmnithe;
(d) is scaireanna i gcuideachta a ndíorthaíonn a luach nó formhór a luacha go díreach nó go neamhdhíreach ó shócmhainní a shonraítear i gclásal (a), (b) nó (c) seachas scaireanna a luaitear ar stocmhargadh; agus
(e) is cáilmheas a bhaineann le trádáil a sheoltar sa Stát.
(2) Ar an gcomaoin a íoc chun sócmhainn lena mbaineann an mhír seo a fháil, déanfaidh an duine a dhéanfaidh nó trína ndéanfar aon íocaíocht den sórt sin suim a bhaint aisti a fhreagraíonn do mhéid cánach gnóchan caipitiúil is ionann agus 15 faoin gcéad den íocaíocht sin agus lamhálfaidh an duine a fuair an íocaíocht sin an asbhaint sin ar iarmhar na híocaíochta a fháil agus beidh an duine a dhéanfaidh an asbhaint, ar a chruthú gur íocadh an méid a asbhaineadh amhlaidh leis na Coimisinéirí Ioncaim, saortha agus urscaoilte i leith an oiread sin airgid dá bhfreagraíonn an asbhaint, amhail is dá mba gur íocadh iarbhír an tsuim sin leis an duine a rinne an diúscairt:
Ar choinníoll, i gcás ina ndéanfaidh an duine a dhiúscair an tsócmhainn deimhniú a eisíodh faoi fhomhír (6) i ndáil leis an diúscairt a thabhairt ar aird don duine a fuair an tsócmhainn, nach ndéanfar aon asbhaint den sórt sin.
(3) I gcás aon íocaíocht den sórt sin a dúradh a bheith déanta ag aon duine nó thar a cheann, seachadfaidh an duine sin láithreach ar na Coimisinéirí Ioncaim cuntas ar an íocaíocht, agus ar an méid a baineadh aisti, agus déanfaidh an cigire, d'ainneoin aon fhoráil eile de na hAchtanna um Cháin Ghnóchan Caipitiúil cáin ghnóchan caipitiúil a mheasúnú agus a mhuirearú ar an duine sin don bhliain mheasúnachta ina ndearnadh an íocaíocht i leith méid na híocaíochta de réir ráta 15 faoin gcéad.
(4) Féadfaidh an cigire, i gcás aon duine do mhainniú, i ndáil le haon íocaíocht den sórt sin a dúradh, cuntas mar a éilítear leis an mír seo a sheachadadh, nó i gcás nach mbeidh sé sásta leis an gcuntas, méid na híocaíochta a mheas go feadh a bhreithiúnais agus, d'ainneoin alt 5 (1), féadfaidh sé cáin ghnóchan caipitiúil a mheasúnú agus a mhuirearú ar an duine sin don bhliain mheasúnachta ina ndearnadh an íocaíocht i leith an méid a measadh amhlaidh de réir ráta 15 faoin gcéad.
(5) I gcás ina n-íocfar méid na cánach gnóchan caipitiúil a measúnaíodh agus a muirearaíodh faoi fhomhír (3) nó (4), tabharfar faoiseamh mar is iomchuí, ar éileamh a bheith déanta chuige sin, don duine is inmhuirearaithe i leith an ghnóchain as an diúscairt, trí urscaoileadh nó aisíoc nó eile.
(6) Féadfaidh duine is inmhuirearaithe i leith cánach gnóchan caipitiúil ar aon sócmhainn a dhiúscairt lena mbaineann an mhír seo deimhniú a iarraidh ar an gcigire nach cóir cáin a bhaint as an gcomaoin i leith diúscairt na sócmhainne agus nach cóir a cheangal ar an duine a fuair an tsócmhainn fógra a thabhairt do na Coimisinéirí Ioncaim de réir fhomhír (7) (a) agus, más deimhin leis an gcigire gurb é an duine céanna a rinne an diúscairt a rinne an t-iarratas agus—
(a) go bhfuil gnáthchónaí air sa Stát, nó
(b) nach iníoctha aon mhéid cánach gnóchan caipitiúil i leith na diúscartha, nó
(c) gur íocadh an cháin ghnóchan caipitiúil ab inmhuirearaithe don bhliain mheasúnachta dá bhfuil sé inmhuirearaithe i leith diúscairt na sócmhainne agus an cháin ab inmhuirearaithe ar aon ghnóchan a d'fhaibhrigh aon bhliain mheasúnachta roimhe sin (nach bliain a chríochnaigh níos luaithe ná an 6ú lá d'Aibreán, 1974) i leith diúscairt a rinneadh roimhe sin ar an tsócmhainn,
eiseoidh an cigire an deimhniú chuig an duine a rinne an t-iarratas agus eiseoidh sé cóip den deimhniú chuig an duine a fuair an tsócmhainn.
(7) (a) Más rud é—
(i) go bhfaighidh duine, tar éis dháta an Achta Airgeadais, 1982, a rith, sócmhainn lena mbaineann an mhír seo, agus
(ii) gur de chineál í an chomaoin as an tsócmhainn a fháil nach féidir an asbhaint a luaitear i bhfomhír (2) a dhéanamh aisti, agus
(iii) nach ndéanfaidh an duine a bheidh ag diúscairt na sócmhainne, laistigh de dhá mhí i ndiaidh dháta na fála, deimhniú faoi fhomhír (6) i ndáil leis an diúscairt a thabhairt ar aird dó,
tabharfaidh an duine a bheidh ag fáil na sócmhainne fógra do na Coimisinéirí Ioncaim i dtaobh na fála tráth nach déanaí ná trí mhí i ndiaidh dháta na fála (nó laistigh de cibé tréimhse is faide ná sin a cheadóidh na Coimisinéirí Ioncaim le fógra i scríbhinn) agus ní mór sonraí i dtaobh na nithe seo a leanas a bheith san fhógra a bheidh le tabhairt amhlaidh ag an duine sin do na Coimisinéirí Ioncaim—
(I) an tsócmhainn a fuarthas,
(II) an chomaoin as an tsócmhainn a fháil,
(III) margadhluach na sócmhainne, arna mheas de réir mar is fearr is eol don duine sin agus mar a chreideann sé, agus
(IV) ainm agus seoladh an duine a rinne an diúscairt,
agus cuirfidh na Coimisinéirí Ioncaim in iúl go bhfuair siad an fógra sin.
(b) I gcás—
(i) ina mainneoidh duine a bheidh ag fáil sócmhainne, ar duine é a gceanglaítear air fógra a thabhairt faoi chlásal (a) ach nach mbeidh deimhniú faoi fhomhír (6) tugtha ar aird dó ag an duine a bheidh ag diúscairt na sócmhainne, an ceanglas a chomhlíonadh i dtaobh an fógra sin a thabhairt, agus
(ii) go bhfaibhreoidh gnóchan inmhuirearaithe as diúscairt na sócmhainne, agus
(iii) nach ndéanfar méid cánach gnóchan caipitiúil arna measúnú i leith na diúscartha sin a íoc laistigh de dhá mhí dhéag ón dáta a dtiocfaidh an cháin chun bheith iníoctha, agus
(iv) nach sócmhainn lena mbaineann mír 18 an tsócmhainn,
féadfar, trí mheasúnacht a dhéanfar tráth nach déanaí ná dhá bhliain ón dáta ar tháinig an cháin chun bheith iníoctha, cáin ghnóchan caipitiúil a mheasúnú agus a mhuirearú ar an duine a bheidh ag fáil na sócmhainne amhlaidh (in ainm an duine a bheidh ag diúscairt na sócmhainne chuige) i leith méid nach mó ná méid an ghnóchain inmhuirearaithe a fhaibhreoidh amhlaidh, agus nach mó ná cibé méid de ghnóchain inmhuirearaithe a d'fhágfadh, dá ndéanfaí iad a mhuirearú de réir an ráta dá bhforáiltear in alt 3 (3), dliteanas i leith méid cánach gnóchan caipitiúil ab ionann agus an méid cánach gnóchan caipitiúil nár íocadh.
(c) Duine a bheidh ag íoc aon mhéid cánach de bhun chlásal (b) beidh sé i dteideal a chóimhéid de shuim a ghnóthú ón duine a bheidh ag diúscairt na sócmhainne sin chuige mar fhiach conartha shimplí in aon chúirt dlínse inniúla.
(d) I gcás dhá dhuine nó níos mó d'fháil sócmhainne beidh feidhm ag an bhfomhír seo fara aon mhodhnuithe is gá agus faoi réir an choinníll nach ndlífear gach duine acu sin a mheasúnú agus a mhuirearú ach amháin i leith na coda sin de mhéid na cánach gnóchan caipitiúil is iníoctha ag na daoine sin de bhua chlásal (b) a bhfuil idir í agus iomlán na cánach sin an chomhréir chéanna atá idir an chuid den tsócmhainn a fuair an duine sin agus iomlán na sócmhainne.
(8) Ní bheidh feidhm ag an mír seo i gcás nach mó ná caoga míle punt comaoin na diúscartha:
Ar choinníoll, i gcás sócmhainn a bhí tráth ar úinéireacht ag duine áirithe, is sócmhainn lena mbainfeadh an mhír seo mura mbeadh an fhomhír seo, agus go ndiúscróidh an duine sin í ina codanna—
(a) chuig an duine céanna, nó
(b) chuig daoine atá ag gníomhú de chomhbheart nó ar daoine iad a bhfuil baint acu le chéile i dtéarmaí alt 33,
cibé acu ar an ócáid chéanna nó ar ócáidí éagsúla, go n-áireofar, chun críocha na fomhíre seo ach ní chun aon chríche eile, gur aon diúscairt amháin na diúscairtí éagsúla.
(9) D'ainneoin fho-ailt (2) agus (3) d'alt 5, i gcás méid áirithe cánach gnóchan caipitiúil a mheasúnú agus a mhuirearú de bhun na míre seo, beidh an méid sin dlite agus iníoctha an lá tar éis an lae a dhéanfar an mheasúnacht.
(10) Sa mhír seo tá le ‘cearta taiscealaíochta agus saothraithe', ‘limistéar ainmnithe’ agus ‘scaireanna’ na bríonna céanna atá leo in alt 4 (8).
(11) Ní bheidh feidhm ag an mír seo ach amháin i ndáil le diúscairtí agus fálacha dar dáta an 5ú lá de Lúnasa, 1975, nó aon lá dá éis.”.
(2) Beidh feidhm, fara na modhnuithe a shonraítear i bhfo-alt (3), ag an mír sin 11 (seachas fomhír (7)), mar a cuireadh isteach le fo-alt (1), maidir le haon chomaoin a íocfar an 26ú lá de Mhárta, 1982, nó aon lá dá éis, ach roimh dháta an Achta seo a rith, is comaoin i leith diúscairt lena mbaineann forálacha an Rúin Airgeadais i ndáil le cáin ghnóchan caipitiúil a rith Dáil Éireann an 25ú lá de Mhárta, 1982.
(3) Is iad seo a leanas na modhnuithe a luaitear i bhfo-alt (2):
(a) Más rud é, de bhua aon oibleagáid a forchuireadh leis an Rún Airgeadais a luaitear san fho-alt sin, go raibh suim a bhí ag freagairt do mhéid cánach gnóchan caipitiúil le hasbhaint faoi fhomhír (2) den mhír sin 11 ag an duine a d'íoc nó trínar íocadh comaoin, féadfaidh an cigire, d'ainneoin aon fhoráil eile de na hAchtanna um Cháin Ghnóchan Caipitiúil, an duine sin a mheasúnú agus a mhuirearú, don bhliain mheasúnachta inar íocadh méid na comaoine, i leith cánach gnóchan caipitiúil arb é is méid di—
(i) méid is ionann agus an méid a asbhaineadh, i gcás inar asbhaineadh suim a bhí ag freagairt do mhéid cánach gnóchan caipitiúil, agus
(ii) in aon chás eile, méid is ionann agus 15 faoin gcéad den chomaoin.
(b) I gcás faoiseamh a bheith le tabhairt faoi fhomhír (5) den mhír sin 11 i leith méid cánach gnóchan caipitiúil a measúnaíodh agus a muirearaíodh faoi fhomhír (3) nó (4) den mhír sin, nó faoi na forálacha sin roimhe seo den fho-alt seo, agus a bheidh íoctha, tabharfar an faoiseamh sin—
(i) trí aisíoc, i gcás nach mbeidh aon mhéid cánach gnóchan caipitiúil iníoctha i leith an ghnóchain as an diúscairt, nó
(ii) i gcás ina mbeidh méid cánach gnóchan caipitiúil iníoctha i leith an ghnóchain as an diúscairt—
(I) trí aisíoc a dhéanamh ar aon mhéid ar mó an méid a measúnaíodh, a muirearaíodh agus a íocadh amhlaidh ná méid na cánach gnóchan caipitiúil is iníoctha i leith an ghnóchain sin, nó
(II) in aon chás eile, trí fhritháireamh a dhéanamh in aghaidh méid na cánach gnóchan caipitiúil is iníoctha i leith an ghnóchain sin.
(c) Más rud é, de bhua oibleagáid den chineál a luaitear i mír (a) den fho-alt seo, gur íocadh méid cánach gnóchan caipitiúil mar choinníoll chun deimhniú faoi fhomhír (6) den mhír sin 11 a eisiúint, beidh éifeacht le mír (b) den fho-alt seo, fara aon mhodhnuithe is gá, chun faoiseamh a thabhairt i leith na híocaíochta sin amhail mar atá éifeacht léi chun faoiseamh a thabhairt i leith méid na cánach gnóchan caipitiúil a chéadluaitear inti.
Leasú ar alt 90 (dáiltí as brabúis chaipitiúla cuideachtaí) den Acht Cánach Corparáide, 1976.
35.—Leasaítear leis seo alt 90 den Acht Cánach Corparáide, 1976, tríd an gcoinníoll seo a leanas a chur le fo-alt (4) (arna leasú le hAcht 1978):
“Ar choinníoll, má tharla do na gnóchain inmhuirearaithe sin faibhriú—
(a) an 28ú lá d'Eanáir, 1982, nó aon lá dá éis, i gcás gnóchain inmhuirearaithe a fhaibhríonn as diúscairt iomchuí de réir bhrí alt 36 den Acht Airgeadais, 1982, nó
(b) an 26ú lá de Mhárta, 1982, nó aon lá dá éis, in aon chás eile,
go ndéanfar an cháin a muirearaíodh faoi fho-alt (2), in ionad í a laghdú mar a dúradh roimhe seo, a laghdú méid is ionann agus an creidmheas cánach ag a mbeadh feidhm i leith an dáilte sin.”.
Gnóchain inmhuirearaithe ar dhiúscairtí talún forbraíochta.
36.—(1) San alt seo agus in ailt 37 go 40—
ciallaíonn “diúscairt éigeantach” diúscairt chuig údarás ag a bhfuil cumhachtaí ceannaigh éigeantaigh agus a dhéanfar de bhun fheidhmiú na gcumhachtaí sin nó de bhun fógra foirmiúil a thabhairt go bhfuil ar intinn na cumhachtaí sin a fheidhmiú, seachas diúscairt lena mbaineann forálacha alt 29 den Acht Rialtais Áitiúil (Pleanáil agus Forbairt), 1963;
ciallaíonn “luach úsáide reatha”—
(a) i ndáil le talamh aon tráth áirithe, an méid arbh éard é margadhluach na talún an tráth sin dá ndéanfaí an margadhluach a ríomh ar an toimhde go raibh sé an tráth sin, agus go mbeadh sé, neamhdhleathach aon fhorbairt (de réir bhrí alt 3 d'Acht 1963) a dhéanamh i ndáil leis an talamh, seachas forbairt nach bhfuil inti ach mionfhorbairt, agus
(b) i ndáil le scaireanna i gcuideachta (is scaireanna a ndíorthaíonn, go díreach nó go neamhdhíreach, a luach nó an chuid is mó dá luach ó thalamh, seachas scaireanna a luaitear ar stocmhargadh) aon tráth áirithe, an méid arbh éard é margadhluach na scaireanna an tráth sin dá ndéanfaí an margadhluach a ríomh ar an toimhde chéanna, i ndáil leis an talamh óna ndíorthaíonn na scaireanna a luach mar a dúradh, amhail mar atá luaite i mír (a),
agus, sa mhíniú seo—
(i) ciallaíonn “Acht 1963” an tAcht Rialtais Áitiúil (Pleanáil agus Forbairt), 1963,
(ii) ciallaíonn “mionfhorbairt” forbairt (nach forbairt ag údarás áitiúil nó ag gnóthaire reachtúil) is forbairt dhíolmhaithe, chun críocha na nAchtanna Rialtais Áitiúil (Pleanáil agus Forbairt), 1963 agus 1976, faoi réim nó de bhua alt 4 d'Acht 1963, agus
(iii) tá le “gnóthaire reachtúil” an bhrí a shanntar dó le halt 2 d'Acht 1963;
ciallaíonn “talamh forbraíochta” talamh sa Stát ar mó an chomaoin as í a dhiúscairt, nó ar mó a margadhluach tráth na diúscartha a dhéanamh, ná luach úsáide reatha na talún sin tráth na diúscartha a dhéanamh, agus folaíonn sé scaireanna a ndíorthaíonn, go díreach nó go neamhdhíreach, a luach nó an chuid is mó dá luach ón talamh sin, seachas scaireanna a luaitear ar Stocmhargadh;
ciallaíonn “diúscairt iomchuí” diúscairt ar thalamh forbraíochta a dhéanfar an 28ú lá d'Eanáir, 1982, nó aon lá dá éis.
(2) Maidir le gnóchain inmhuirearaithe a fhaibhreoidh as diúscairtí iomchuí a rinneadh roimh an 26ú lá de Mhárta, 1982, beidh éifeacht le halt 3 (3) den Phríomh-Acht ionann is dá mba 45 faoin gcéad an ráta cánach gnóchan caipitiúil a shonraítear ann nó, i gcás diúscairt iomchuí den sórt sin ar diúscairt éigeantach í, ionann is dá mba 40 faoin gcéad an ráta sin.
(3) Maidir le gnóchain inmhuirearaithe a fhaibhreoidh as diúscairtí iomchuí a dhéanfar an 26ú lá de Mhárta, 1982, nó aon lá dá éis, beidh éifeacht le halt 3 (3) den Phríomh-Acht (arna leasú leis an Acht seo) ionann is dá mbeadh feidhm ag na rátaí cánach gnóchan caipitiúil seo a leanas in ionad na rátaí cánach gnóchan caipitiúil a shonraítear i míreanna (a), (b) agus (c) den fho-alt sin:
(a) 60 faoin gcéad i gcás nach mó ná bliain tréimhse úinéireachta na sócmhainne ag an duine a bheidh ag déanamh na diúscartha,
(b) (i) 50 faoin gcéad i gcás ar mó ná bliain a thréimhse úinéireachta ar an tsócmhainn, nó
(ii) i gcás diúscairt iomchuí den sórt sin ar diúscairt éigeantach í ag duine ar mó ná trí bliana a thréimhse úinéireachta ar an tsócmhainn, 40 faoin gcéad.
(4) D'ainneoin aon fhoráil dá mhalairt sna hAchtanna Cánach Corparáide, ní bheidh cáin chorparáide inmhuirearaithe ar chuideachta i leith gnóchain inmhuirearaithe a fhaibhreoidh chuici as diúscairtí iomchuí agus, dá réir sin—
(a) ní áireofar na gnóchain sin mar bhrabúis de chuid na cuideachta chun críocha cánach corparáide, agus
(b) i leith na ngnóchan sin, beidh cáin ghnóchan caipitiúil inmhuirearaithe ar an gcuideachta faoi fhorálacha na nAchtanna um Cháin Ghnóchan Caipitiúil.
(5) Beidh feidhm ag ailt 134, 137, 138 agus 139 den Acht Cánach Corparáide, 1976, fara aon mhodhnuithe is gá, i ndáil le cáin ghnóchan caipitiúil is inmhuirearaithe ar chuideachta i leith gnóchan inmhuirearaithe a fhaibhreoidh chuici as diúscairt iomchuí amhail mar atá feidhm acu i ndáil le cáin chorparáide ar ghnóchain inmhuirearaithe agus déanfar tagairtí sna hailt sin do cháin chorparáide a fhorléiriú mar thagairtí a fholaíonn tagairtí do cháin ghnóchan caipitiúil.
(6) I gcás ina ndéanfaidh cuideachta atá nó a bhí ina comhalta de ghrúpa cuideachtaí de réir bhrí alt 129 den Acht Cánach Corparáide, 1976, diúscairt iomchuí ar shócmhainn a bhí, de thoradh diúscartha nár dhiúscairt iomchuí, faighte aici ó chomhalta eile den ghrúpa sin tráth a raibh siad araon ina gcomhaltaí den ghrúpa, déanfar méid an ghnóchain inmhuirearaithe a fhaibhreoidh as an diúscairt iomchuí, agus an cháin ghnóchan caipitiúil ar an gcéanna, a ríomh ionann is dá mba é an duine céanna comhaltaí uile an ghrúpa de thuras na huaire, agus ionann is dá mba éard é fáil nó soláthar na sócmhainne ag an ngrúpa, ar iad a áireamh amhlaidh mar dhuine amháin, fáil nó soláthar na sócmhainne ag an gcomhalta a dhiúscair í:
Ar choinníoll, más rud é, faoi alt 131 (2) nó 135 den Acht Cánach Corparáide, 1976, gur áiríodh an tsócmhainn a bheith faighte nó athfhaighte ag comhalta den ghrúpa (dá ngairtear “an chéad chomhalta a luaitear” anseo feasta sa choinníoll seo) tráth is déanaí ná tráth fála nó soláthair bunaidh na sócmhainne ag an gcéad chomhalta a luaitear nó ag comhalta eile den ghrúpa, de réir mar a bheidh, go mbeidh éifeacht leis an bhfo-alt seo ionann is dá mba é a bhí sa tagairt ann d'fháil nó do sholáthar na sócmhainne ag an ngrúpa tagairt dá fáil nó dá hathfháil arna háireamh amhlaidh mar fháil nó athfháil a rinne an chéad chomhalta a luaitear.
(7) Ní bheidh feidhm ag alt 132 den Acht Cánach Corparáide, 1976, maidir le diúscairt iomchuí ag cuideachta atá ina comhalta de ghrúpa cuideachtaí i gcás ina bhfuair an chuideachta an tsócmhainn atá á diúscairt amhlaidh ó chomhalta eile den ghrúpa de thoradh diúscartha iomchuí.
Diúscairtí áirithe a eisiamh.
37.—Ní bheidh feidhm ag alt 36 (seachas fo-alt (1)) ná ag ailt 38 go 40 maidir le diúscairt iomchuí a dhéanfaidh pearsa aonair in aon bhliain mheasúnachta mura mó ná £15,000 an chomaoin iomlán i leith na ndiúscairtí iomchuí uile a rinne an phearsa aonair sin an bhliain sin.
Srian le treoirfhaoiseamh i ndáil le diúscairtí iomchuí.
38.—Chun an gnóchan inmhuirearaithe a ríomh a d'fhaibhrigh chuig duine as diúscairt iomchuí a dhéanamh, ní dhéanfar an coigeartú ar shuimeanna is inlamhála mar asbhaintí as an gcomaoin i leith na diúscartha, a dhéanfaí thairis sin faoi alt 3 (1) d'Acht 1978, ach amháin—
(a) ar cibé cuid de mhéid nó de luach na comaoine, in airgead nó i luach airgid, a thug sé féin nó a tugadh thar a cheann go hiomlán agus go heisiatach chun an tsócmhainn a fháil, mar aon leis na costais theagmhasacha a bhain dó ag fáil na sócmhainne, nó
(b) i gcás sócmhainn lena mbaineann alt 3 (2) d'Acht 1978, ar cibé cuid de mhargadhluach na sócmhainne an 6ú lá d'Aibreán, 1974,
atá, i gcás feidhm a bheith ag mír (a), ar cóimhéid le luach úsáide reatha na sócmhainne ar dháta na fála mar aon le cibe comhréir de na costais theagmhasacha a bhain dó ag fáil na sócmhainne ab inchurtha i leith an luacha sin nó atá, i gcás feidhm a bheith ag mír (b), ar cóimhéid le luach úsáide reatha na sócmhainne an 6ú lá d'Aibreán, 1974.
Leasú ar na forálacha a bhaineann le sócmhainní a athshuíomh.
39.—(1) Ní áireofar, chun críocha faoisimh faoi alt 28 den Phríomh-Acht, comaoin a fuarthas i ndáil le diúscairt iomchuí mar chomaoin a fuarthas as sean-sócmhainní, de réir bhrí an ailt sin, a dhiúscairt.
(2) Ní bheidh feidhm ag alt 5 d'Acht 1978 maidir le diúscairt iomchuí.
(3) Ní bheidh feidhm ag fo-ailt (1) agus (2) maidir le diúscairt iomchuí arna déanamh ag comhlacht daoine a bunaíodh d'aontoisc chun cluichí nó spórtanna lúthchleasa nó amaitéaracha a chur ar aghaidh, agus ar diúscairt í a dhéanfar i ndáil leis na gníomhaíochtaí sin de chuid an chomhlachta sin atá dírithe chun na críche sin.
Srian le faoiseamh i leith caillteanas etc. i ndáil le diúscairtí iomchuí.
40.—(1) D'ainneoin aon fhoráil dá mhalairt sna hAchtanna um Cháin Ghnóchan Caipitiúil ní dheanfar, le linn dliteanas duine i leith cánach gnóchan caipitiúil maidir le gnóchain inmhuirearaithe a fhaibhreoidh as diúscairtí iomchuí a bheith á ríomh, aon chaillteanais a fhaibhreoidh as diúscairtí nach diúscairtí iomchuí a asbhaint ó mhéid na ngnóchan inmhuirearaithe sin.
(2) Nuair a bheidh an méid á ríomh ar a mbeidh cáin ghnóchan caipitiúil le muirearú faoi alt 5 den Phríomh-Acht ar ghnóchain inmhuirearaithe a fhaibhreoidh as diúscairtí iomchuí, féadfar aon chaillteanais inlamhála a fhaibhreoidh as diúscairtí iomchuí a asbhaint de réir an ailt sin 5 ach, sa mhéid go ndéanfar iad a asbhaint amhlaidh, ní dhéileálfar leo mar chaillteanais inlamhála iomchuí de réir bhrí fho-alt (1C) d'alt 13 den Acht Cánach Corparáide, 1976, chun críocha an ríomh a cheanglaítear a dhéanamh faoi fho-alt (1A) den alt sin agus, chun críocha an fho-ailt seo, féadfar aon choigeartuithe is gá, nó aon choigeartuithe breise is gá, a dhéanamh de réir mar is iomchuí.
(3) Leasaítear leis seo alt 25 den Acht Cánach Corparáide, 1976, tríd an bhfo-alt seo a leanas a chur isteach i ndiaidh fho-alt (7):
“(8) (a) San fho-alt seo ciallaíonn ‘brabúis iomchuí’ gnóchain a fhaibhreoidh as diúscairtí iomchuí de réir bhrí alt 36 den Acht Airgeadais, 1982.
(b) I gcás ina ndéanfaidh cuideachta a chónaíonn sa Stát dáileadh go páirteach as brabúis iomchuí agus go páirteach as brabúis eile, déileálfar leis an dáileadh chun críocha an fho-ailt seo amhail is dá mba dhá dháileadh é a rinneadh, faoi seach, as brabúis iomchuí agus as brabúis eile.
(c) I gcás ina bhfaighidh cuideachta (dá ngairtear ‘an chuideachta is faighteoir’ anseo feasta sa mhír seo) dáileadh ó chuideachta eile (dá ngairtear ‘an chuideachta is dáilteoir' anseo feasta sa mhír seo) an 28ú lá d'Eanáir, 1982, nó aon lá dá éis, agus—
(i) gur as brabúis iomchuí (nó as dáileadh a fuair an chuideachta is dáilteoir agus a meastar, faoin bhfo-alt seo, gur brabúis iomchuí de chuid na cuideachta sin é) a dhéanfaidh an chuideachta is dáilteoir an dáileadh, agus
(ii) gur comhaltaí iad an dá chuideachta de ghrúpa cuideachtaí de réir bhrí alt 107 (5),
ansin—
(I) measfar chun críocha an fho-ailt seo gur brabúis iomchuí de chuid na cuideachta is faighteoir an dáileadh, agus
(II) d'ainneoin fhorálacha alt 24, áireofar nach ioncam infheistíochta frainceáilte de chuid na cuideachta is faighteoir, chun críocha fho-alt (1), comhiomlán mhéid nó luach an dáilte agus an chreidmheasa cánach ina leith.”.
Leathnú ar alt 19 (urrúis Rialtais agus urrúis eile) den Phríomh-Acht.
41.—Beidh feidhm ag alt 19 den Phríomh-Acht—
(a) i ndáil le hurrúis arna n-eisiúint ag an nGníomhaireacht Airgeadais do Thithe faoi alt 10 den Acht um Ghníomhaireacht Airgeadais do Thithe, 1981, agus
(b) i ndáil le hurrúis arna n-eisiúint ag Bord Gáis Éireann faoi alt 23 den Acht Gáis, 1976,
amhail mar atá feidhm aige maidir leis na cineálacha urrúis a shonraítear i mír (d) den alt sin 19.
Caibidil VII
Cáin Chorparáide: Cuideachtaí Árachais
Cánachas ar bhrabúis áirithe de chuid cuideachtaí árachais.
42.—Leasaítear leis seo an tAcht Cánach Corparáide, 1976, maidir le tréimhsí cuntasaíochta dar críoch lá ar bith tar éis an 31ú lá de Nollaig, 1981—
(a) in alt 36(3), tríd an mír seo a leanas a chur in ionad mhír (a):
“(a) ciallaíonn ‘ioncam neamhfhaoisimh’ ioncam nár eisiadh ó mhuirear cánach de bhua aon fhorála agus nár lamháladh aon fhaoiseamh ina aghaidh trí asbhaint nó fritháireamh, agus chun na críche sin déileálfar le haon asbhaint as brabúis nó fritháireamh in aghaidh brabús mar asbhaint nó fritháireamh a rinneadh as ioncam, nó in aghaidh ioncaim, nár eisiadh amhlaidh ó mhuirear cánach go feadh méid an ioncaim sin agus, sa mhéid nach féidir déileáil amhlaidh leis an asbhaint sin ná leis an bhfritháireamh sin mar gheall ar easpa nó easnamh ioncaim den sórt sin, déileálfar leis mar asbhaint nó fritháireamh a rinneadh as gnóchain inmhuirearaithe nó ina n-aghaidh;”,
agus
(b) trí alt 37 a scriosadh.
Caibidil VIII
Cáin Chorparáide: Faoiseamh maidir le Méadú ar Fhostaíocht
Léiriú (Caibidil VIII).
43.—Sa Chaibidil seo—
tá le “buntréimhse” an bhrí a shanntar dó le halt 44;
tá le “seachtain ranníoca”, “ranníocóir fostaithe” agus “ranniocaí fostaíochta” na bríonna céanna atá leo san Acht Leasa Shóisialaigh (Comhdhlúthú), 1981;
ciallaíonn “tréimhse iomchuí” tréimhse chuntasaíochta nó cuid de thréimhse chuntasaíochta cuideachta sa bhliain dar críoch an 30ú lá de Mheitheamh, 1983;
ciallaíonn “trádáil” trádáil nó gairm.
Buntréimhse.
44.—Chun críocha na Caibidle seo ciallaíonn an bhuntréimhse i ndáil le trádáil an bhliain dar críoch an 30ú lá de Mheitheamh, 1982, nó, más giorra ná sin í, an tréimhse ón dáta a seoladh an trádáil i gcéaduair go dtí an 30ú lá de Mheitheamh, 1982, agus beidh feidhm ag an mbuntréimhse i ndáil leis an trádáil cibé acu a bhí nó nach raibh an trádáil á seoladh, le linn na buntréimhse go léir nó le linn coda di, ag duine seachas ag an gcuideachta a bheidh á seoladh sa tréimhse iomchuí nó cibé acu a bhí nó nach raibh codanna leithleacha den trádáil á seoladh ag daoine éagsúla.
Asbhaint le linn ioncam trádála a bheith á ríomh.
45.—(1) I gcás ina n-éileoidh agus ina gcruthóidh cuideachta a bhí ag seoladh trádála sa Stát an 1ú lá d'Eanáir, 1982, gur mó an uimhir (dá ngairtear “an chéad uimhir” anseo feasta san alt seo) de ranníocaí fostaíochta is iníoctha ag an gcuideachta i dtréimhse iomchuí i leith na ranníocóirí fostaithe uile atá fostaithe ar feadh bunús a gcuid ama go léir i gcúrsa na trádála sa tréimhse sin ná an uimhir (dá ngairtear “an dara huimhir” anseo feasta san alt seo) a chinnfear de réir fhorálacha fho-alt (2), ansin, le linn an t-ioncam ón trádáil a bheith á ríomh do thréimhse chuntasaíochta atá comhthráthach leis an tréimhse iomchuí nó ar cuid di an tréimhse iomchuí, beidh an chuideachta i dteideal méid a asbhaint a ríomhfar trí £10 a iolrú ar an mbreis atá ag an gcéad uimhir ar an dara huimhir.
(2) Chun críocha fho-alt (1) cinnfear an dara huimhir de réir na foirmle
A × | B __ |
C |
i gcás—
arb é A an uimhir de ranníocaí fostaíochta is iníoctha sa bhuntréimhse i leith na ranníocóirí fostaithe uile a bhí fostaithe ar feadh bunús a gcuid ama go léir i gcúrsa na trádála sa tréimhse sin,
arb é B an uimhir seachtainí ranníoca sa tréimhse iomchuí, agus
arb é C an uimhir seachtainí ranníoca sa bhuntréimhse.
Cionroinntí de dhroim cuid den trádáil a aistriú.
46.—I gcás ina dtarlaíonn nó inar tharla aon athrú, an 1ú lá d'Iúil, 1981, nó aon lá dá éis, trína ndéantar, nó trína ndearnadh, cuid de thrádáil a aistriú chuig aon duine, déanfar an uimhir de ranníocaí fostaíochta is iníoctha i leith ranníocóirí fostaithe a chionroinnt chun críocha ailt 45 agus 47 agus déanfar gach cionroinnt den sórt sin ar cibé slí a mheasfaidh na Coimisinéirí Ioncaim is cóir ag féachaint do na himthosca go léir.
An uimhir de ranníocaí fostaíochta a chinneadh.
47.—Chun críocha na Caibidle seo is é a bheidh san uimhir de ranníocaí fostaíochta is iníoctha i leith ranníocóra fhostaithe in aon tréimhse uimhir is ionann agus an uimhir seachtainí ranníoca sa tréimhse sin a ndearnadh nó a ndéanfaí, mura mbeadh alt 10(1) (c) den Acht Leasa Shóisialaigh (Comhdhlúthú), 1981, an ranníoc nó na ranníocaí iomchuí i leith an ranníocóra fhostaithe sin a íoc ina leith.
Comharbas ar thrádáil.
48.—I gcás ina dtiocfaidh cuideachta i gcomharbas ar thrádáil nó ar chuid de thrádáil atá á seoladh ag cuideachta eile measfar, chun críocha na Caibidle seo, go raibh an trádáil nó an chuid den trádáil á seoladh ag an gcéad chuideachta a luaitear ón dáta a thosaigh an chuideachta eile ar an trádáil a sheoladh.
Éilimh.
49.—Ní bheidh cuideachta i dteideal asbhainte de bhua na Caibidle seo le linn a hioncam trádála do thréimhse chuntasaíochta a bheith á ríomh mura ndéanfaidh sí éileamh ar an asbhaint roimh an dáta a dtiocfaidh an mheasúnacht don tréimhse chuntasaíochta chun bheith ina measúnacht chríochnaitheach dhochloíte.
Caibidil IX
Scéimeanna Brabús-Roinnte
Léiriú (Caibidil IX).
50.—(1) Sa Chaibidil seo agus sa Tríú Sceideal—
forléireofar “an céatadán iomchuí”, i ndáil le haon scaireanna, de réir alt 52(8);
forléireofar “scéim cheadaithe” de réir alt 51(2);
tá le “an chuideachta lena mbaineann” an bhrí a shanntar dó le mír 1(1) den Tríú Sceideal;
tá le “grúp-scéim” agus, i ndáil le scéim den sórt sin, tá le “cuideachta rannpháirteach” na bríonna a shanntar le mír 1(2) den Sceideal sin;
forléireofar “margadhluach tosaigh”, i ndáil le haon scaireanna, de réir alt 51(4);
forléireofar “luach iata”, i ndáil le haon scaireanna, de réir alt 53(2);
tá le “margadhluach”, i ndáil le haon scaireanna, an bhrí a shanntar dó le halt 49 den Acht um Cháin Ghnóchan Caipitiúil, 1975;
tá le “gnáth-scairchaipiteal” an bhrí a shanntar dó le halt 155 den Acht Cánach Corparáide, 1976;
forléireofar “rannpháirtí” de réir alt 51(2) (a);
tá le “an tréimhse choinneála” an bhrí a shanntar dó le halt 52(5);
tá le “an dáta scaoilte” an bhrí a shanntar dó le halt 52(7);
folaíonn “scaireanna” stoc;
ciallaíonn “an ionstraim iontaobhais”, i ndáil le scéim cheadaithe, an ionstraim dá dtagraítear i mír 1(3) (c) den Tríú Sceideal;
ciallaíonn “na hiontaobhaithe”, i ndáil le scéim cheadaithe nó scaireanna rannpháirtí, an comhlacht daoine nach foláir don scéim foráil a dhéanamh i leith a bhunaithe de réir mar a luaitear i mír 1(3) den Tríú Sceideal.
(2) Aon fhoráil den Chaibidil seo—
(a) maidir leis an ord ina mbeifear le déileáil le haon scaireanna de chuid rannpháirtí mar scaireanna a diúscraíodh chun críocha na Caibidle seo, nó
(b) maidir leis na scaireanna a mbeifear le déileáil le teagmhas mar theagmhas a tharla i ndáil leo chun aon chríche den sórt sin,
beidh éifeacht léi d'ainneoin aon ordachán a bheidh tugtha do na hiontaobhaithe maidir le scaireanna de thuairisc áirithe nó maidir le scaireanna a bheidh leithreasaithe chuig an rannpháirtí ag tráth áirithe.
(3) Chun críocha cánach gnóchan caipitiúil—
(a) ní dhéanfar aon asbhaint ón gcomaoin i ndáil le diúscairt aon scaireanna de bhíthin amháin go bhfuil méid a chinnfear faoin gCaibidil seo inmhuirearaithe i leith cánach ioncaim;
(b) déanfar neamhshuim d'aon mhuirear i leith cánach ioncaim de bhua alt 54 nuair a bheifear á chinneadh an dáileadh caipitil de réir bhrí mhír 1 de Sceideal 2 a ghabhann leis an Acht um Cháin Ghnóchan Caipitiúil, 1975, dáileadh; agus
(c) ní dhéanfaidh aon ní in aon fhoráil den chineál dá dtagraítear i bhfo-alt (2) difear do na rialacha is infheidhme maidir le ríomh gnóchain a fhaibhreoidh as páirt-diúscairt a dhéanamh ar shealbhán scaireanna nó urrúis eile a fuarthas tráthanna éagsúla.
Scéimeanna brabús-roinnte ceadaithe: scaireanna leithreasaithe.
51.—(1) Beidh feidhm ag forálacha an ailt seo más rud é, tar éis an 5ú lá d'Aibreán, 1982, go ndéanfaidh iontaobhaithe scéime brabúsroinnte, a bheidh ceadaithe de réir Chuid I den Tríú Sceideal, leithreasú ar scaireanna—
(a) a bheidh faighte roimhe sin ag na hiontaobhaithe, agus
(b) a mbeidh na coinníollacha i gCuid II den Sceideal sin comhlíonta ina leith,
chuig pearsa aonair atá rannpháirteach sa scéim.
(2) Na tagairtí do scéim cheadaithe sa Chaibidil seo is tagairtí iad do scéim arna ceadú amhail mar a luaitear i bhfo-alt (1); agus i ndáil le scéim den sórt sin—
(a) aon tagairt do rannpháirtí is tagairt í do phearsa aonair a ndearna iontaobhaithe na scéime scaireanna a leithreasú chuige; agus
(b) faoi réir alt 55, aon tagairt do scaireanna rannpháirtí is tagairt í do na scaireanna a bheidh leithreasaithe chuige ag iontaobhaithe scéime ceadaithe.
(3) D'ainneoin aon ní sna hAchtanna Cánach Ioncaim, ní mhuirearófar cáin ar aon phearsa aonair maidir le ceart a bheidh faighte aige chun leas tairbhiúil a fháil i scaireanna a aistreoidh nó a bheidh le haistriú chuige de bhua leithreasú scaireanna den chineál a luaitear i bhfo-alt (1).
(4) Aon tagairt sa Chaibidil seo do mhargadhluach tosaigh aon scaireanna de chuid rannpháirtí is tagairt í do mhargadhluach na scaireanna sin arna chinneadh—
(a) ach amháin i gcás feidhm a bheith ag mír (b), ar an dáta a leithreasaíodh na scaireanna chuige; agus
(b) má chomhaontaíonn na Coimisinéirí Ioncaim agus iontaobhaithe na scéime i scríbhinn, ar cibé dáta nó dátaí nó faoi threoir cibé dáta nó dátaí, is luaithe ná sin dá bhforálfar sa chomhaontú.
(5) D'ainneoin aon ní sa scéim cheadaithe lena mbaineann nó san ionstraim iontaobhais nó in alt 52, chun críocha cánach gnóchan caipitiúil, déileálfar le rannpháirtí mar dhuine a bhfuil teideal iomlán aige chuig a chuid scaireanna amhail in aghaidh na n-iontaobhaithe.
(6) I gcás ina bhfaighidh iontaobhaithe scéime ceadaithe aon scaireanna a mbeidh na coinníollacha i gCuid II den Tríú Sceideal a ghabhann leis an Acht seo comhlíonta ina leith agus go ndéanfar, laistigh den tréimhse ocht mí dhéag dar tosach dáta a bhfála, na scaireanna sin a leithreasú de réir na scéime—
(a) ní bheidh feidhm ag alt 13 den Acht Airgeadais, 1976, maidir le hioncam arb éard é díbhinní ar na scaireanna sin a fuair na hiontaobhaithe; agus
(b) ní gnóchan inmhuirearaithe aon ghnóchan a fhaibhreoidh chuig na hiontaobhaithe as na scaireanna sin a leithreasú;
agus, chun a chinneadh an bhfuil leithreasú déanta ar aon scaireanna sa tréimhse ocht mí dhéag sin, is tuigthe maidir le scaireanna a fuarthas níos luaithe gur scaireanna iad a bheidh leithreasaithe roimh scaireanna den aicme chéanna a fuarthas níos déanaí.
(7) Féadfaidh na Coimisinéirí Ioncaim le fógra i scríbhinn a cheangal ar aon duine cibé faisnéis a mheasfaidh siad is gá chun críocha a bhfeidhmeanna faoin gCaibidil seo a thabhairt dóibh, laistigh de cibé tréimhse ama a ordóidh siad (ach gan í bheith níos lú ná tríocha lá), lena n-áirítear, go háirithe, faisnéis chun a chumasú dóibh—
(a) cinneadh a dhéanamh i dtaobh scéim a cheadú nó i dtaobh ceadú a bheidh tugtha cheana féin a tharraingt siar; agus
(b) cinneadh a dhéanamh i dtaobh dliteanas aon rannpháirtí i scéim cheadaithe i leith cánach. lena n-áirítear cáin ghnochan caipitiúil.
(8) Leasaítear leis seo Sceideal 15 a ghabhann leis an Acht Cánach Ioncaim, 1967, trí “an tAcht Airgeadais, 1982, alt 51(7)” a chur isteach i gcolún 2.
An tréimhse choinneála, an dáta scaoilte agus an céatadán iomchuí.
52.—(1) Ní dhéanfar aon scéim a cheadú mar a luaitear in alt 51(1) mura deimhin leis na Coimisinéirí Ioncaim go bhfuil gach rannpháirtí sa scéim, cibé acu faoi théarmaí na scéime nó ar shlí eile, faoi cheangal conartha leis an gcuideachta lena mbaineann—
(a) ligean dá chuid scaireanna fanacht i lámha na n-iontaobhaithe i gcaitheamh na tréimhse coinneála;
(b) gan a leas tairbhiúil ina chuid scaireanna a shannadh, a mhuirearú ná a dhiúscairt ar shlí eile le linn na tréimhse sin;
(c) má ordaíonn sé do na hiontaobhaithe úinéireacht ar a chuid scaireanna a aistriú chuige tráth ar bith roimh an dáta scaoilte, suim is ionann agus an cháin ioncaim de réir an ráta chaighdeánaigh ar an gcéatadán iomchuí de luach iata na scaireanna tráth an ordaithe a íoc leis na hiontaobhaithe sula ndéanfar an t-aistriú; agus
(d) gan ordú a thabhairt do na hiontaobhaithe a chuid scaireanna a dhiúscairt tráth ar bith roimh an dáta scaoilte ar shlí ar bith seachas trína ndíol ar an gcomaoin airgid is fearr a fhéadfar le réasún a fháil tráth an díola.
(2) Ní dhéanfar aon oibleagáid a chuirtear ar an rannpháirtí de bhua fho-alt (1) (c) a fhorléiriú mar oibleagáid a chuireann de cheangal ar a ionadaithe pearsanta aon suim a íoc leis na hiontaobhaithe.
(3) Aon oibleagáid a fhorchuirtear ar rannpháirtí de bhua fho-alt (1) ní choiscfidh sí ar an rannpháirtí—
(a) ordú a thabhairt do na hiontaobhaithe glacadh le tairiscint ar aon scaireanna dá chuid (dá ngairtear “na scaireanna bunaidh” sa mhír seo) más é toradh an ghlactha nó an chomhaontaithe go gcuirfear sealbhán nua, mar a mhínítear sin i mír 2 (1) (b) de Sceideal 2 a ghabhann leis an Acht um Cháin Ghnóchan Caipitiúil, 1975, ar comhréim leis na scaireanna bunaidh chun críocha cánach gnóchan caipitiúil; nó
(b) ordú a thabhairt do na hiontaobhaithe comhaontú le hidirbheart ba dhifear dá scaireanna nó do cibé cuid díobh is d'aicme áirithe, dá mba idirbheart é a dhéanfaí de bhun comhréitigh, comhshocraíochta nó scéime is infheidhme nó ba dhifear—
(i) i gcás gnáth-scairchaipiteal uile na cuideachta áirithe nó, de réir mar a bheidh, na scaireanna uile den aicme áirithe; nó
(ii) i gcás na scaireanna uile, nó na scaireanna den aicme áirithe, atá á sealbhú ag aicme scairshealbhóirí a shonraítear ar shlí eile seachas faoi threoir a bhfostaíochta nó faoi threoir a rannpháirteachais i scéim cheadaithe; nó
(c) ordú a thabhairt do na hiontaobhaithe glacadh le tairiscint airgid, i dteannta nó d'uireasa sócmhainní eile, ar a chuid scaireanna más cuid í an tairiscint de thairiscint ghinearálta a thabharfar do shealbhóirí ar scaireanna den aicme chéanna lena scaireannasan nó ar scaireanna sa chuideachta chéanna agus ar tairiscint í a thabharfar sa chéad ásc ar choinníoll a fhágfaidh, má chomhlíontar é, go mbeidh rialú na cuideachta, de réir bhrí alt 158 den Acht Cánach Corparáide, 1976, ag an duine a dhéanfaidh an tairiscint; nó
(d) toiliú, ar an tréimhse choinneála a bheith caite, an leas tairbhiúil ina chuid scaireanna a dhíol leis na hiontaobhaithe ar an gcomaoin chéanna ba ghá a fháil ar na scaireanna féin, de réir fho-alt (1) (d).
(4) Má dhéanann rannpháirtí an leas tairbhiúil in aon scaireanna dá chuid a shannadh, a mhuirearú nó a dhiúscairt ar shlí eile de shárú ar a oibleagáid faoi fho-alt (1) (b), ansin, maidir leis na scaireanna sin, déileálfar leis an rannpháirtí chun críocha na Caibidle seo ionann is dá mba nach raibh sé, an tráth a leithreasaíodh chuige iad, cáilithe le bheith rannpháirteach sa scéim agus beidh feidhm dá réir sin ag alt 56.
(5) Sa Chaibidil seo ciallaíonn “an tréimhse choinneála”, i ndáil le haon scaireanna de chuid rannpháirtí, an tréimhse dar tosach an dáta a ndéanfar iad a leithreasú chuige agus dar críoch comhaireamh dhá bhliain an dáta sin, nó, más luaithe é—
(a) an dáta a scoirfidh an rannpháirtí de bheith ina fhostaí nó ina stiúrthóir de chuid cuideachta iomchuí mar gheall ar dhíobháil nó míchumas nó de bharr é a bheith briste as a phost mar gheall ar iomarcaíocht, de réir bhrí an Achta um Íocaíochtaí Iomarcaíochta, 1967;
(b) an dáta a sroichfidh an rannpháirtí aois inphinsin, mar a mhínítear sin in alt 2 den Acht Leasa Shóisialaigh (Comhdhlúthú), 1981; nó
(c) an dáta a bhfaighidh an rannpháirtí bás.
(6) I bhfo-alt (5) (a) ciallaíonn “cuideachta iomchuí” an chuideachta lena mbaineann nó, más grúp-scéim an scéim áirithe, cuideachta rannpháirteach, agus le linn fo-alt (5) (a) a bheith á fheidhmiú maidir le rannpháirtí i ngrúp-scéim, ní dhéileálfar leis an rannpháirtí mar dhuine a scoir de bheith ina fhostaí nó ina stiúrthóir de chuid cuideachta iomchuí go dtí cibé tráth nach fostaí ná stiúrthóir é a thuilleadh d'aon cheann de na cuideachtaí rannpháirteacha.
(7) Sa Chaibidil seo ciallaíonn “an dáta scaoilte”, i ndáil le haon scaireanna de chuid rannpháirtí, comhaireamh seacht mbliana an dáta a leithreasaíodh na scaireanna chuige.
(8) Faoi réir alt 56 (4), chun críocha fhorálacha na Caibidle seo lena muirearaítear cáin ioncaim ar phearsa aonair faoi Sceideal E de bhíthin teagmhas a bhaineann le haon scaireanna dá chuid tarlú, déanfar aon tagairt don “céatadán iomchuí” i ndáil leis na scaireanna sin a chinneadh de réir thráth an teagmhais sin, mar a leanas:—
(a) más roimh chomhaireamh ceithre bliana an dáta a leithreasaíodh na scaireanna chuig an rannpháirtí a tharlóidh an teagmhas agus mura mbeidh feidhm ag mír (c) (i), 100 faoin gcéad an céatadán iomchuí;
(b) más ar chomhaireamh ceithre bliana, nó dáta dá éis, agus roimh chomhaireamh cúig bliana an dáta a leithreasaíodh na scaireanna chuig an rannpháirtí a tharlóidh an teagmhas agus mura mbeidh feidhm ag mír (c) (i), 75 faoin gcéad an céatadán iomchuí;
(c) más rud é—
(i) i gcás—
(I) ina scoirfidh an rannpháirtí de bheith ina fhostaí nó ina stiúrthóir de chuid cuideachta iomchuí amhail mar a luaitear i bhfo-alt (5) (a), nó
(II) ina sroichfidh an rannpháirtí aois inphinsin, mar a mhínítear sin in alt 2 den Acht Leasa Shóisialaigh (Comhdhlúthú), 1981,
go dtarlóidh an teagmhas roimh chomhaireamh sé bliana an dáta a leithreasaíodh na scaireanna chuige, nó
(ii) in aon chás eile, go dtarlóidh an teagmhas ar chomhaireamh cúig bliana, nó dáta dá éis, agus roimh chomhaireamh sé bliana an dáta sin,
50 faoin gcéad an céatadán iomchuí; agus
(d) más ar chomhaireamh sé bliana nó dáta dá éis, agus roimh chomhaireamh seacht mbliana an dáta a leithreasaíodh na scaireanna chuig an rannpháirtí a tharlóidh an teagmhas, 25 faoin gcéad an céatadán iomchuí.
Scaireanna scéime a dhiúscairt.
53.—(1) Má dhéanann na hiontaobhaithe aon scaireanna de chuid rannpháirtí a dhiúscairt tráth ar bith roimh an dáta scaoilte nó, más luaithe é, dáta báis an rannpháirtí, ansin, faoi réir fho-ailt (3) agus (4), beidh an rannpháirtí inmhuirearaithe i leith cánach ioncaim faoi Sceideal E don bhliain mheasúnachta ina ndéanfar an diúscairt ar an gcéatadán iomchuí de luach iata na scaireanna tráth na diúscartha.
(2) Faoi réir ailt 55 agus 56(6), déanfar aon tagairt sa Chaibidil seo do luach iata aon scaireanna de chuid rannpháirtí tráth ar bith a fhorléiriú mar a leanas:
(a) más rud é, roimh an tráth sin, gur tháinig an rannpháirtí chun bheith inmhuirearaithe i leith cánach ioncaim de bhua alt 54 ar chéatadán de mhéid nó luach aon fháltas caipitil (de réir bhrí an ailt sin) is inchurtha i leith na scaireanna sin, is é a bheidh i luach iata na scaireanna an méid ar mó a margadhluach tosaigh ná méid nó luach an fháltais chaipitil sin nó, má bhí níos mó ná fáltas amháin den sórt sin ann, a gcomhiomláin sin; agus
(b) in aon chás eile, is é a bheidh i luach iata na scaireanna a margadhluach tosaigh.
(3) Faoi réir fho-alt (4), más rud é, ar dhiúscairt scaireanna a thagann faoi réim fho-alt (1) a dhéanamh, gur lú toradh na diúscartha ná luach iata na scaireanna tráth na diúscartha, beidh éifeacht le fo-alt (1) ionann is dá ndéanfaí an luach iata sin a laghdú go dtí méid is ionann agus toradh na diúscartha.
(4) Más rud é, aon tráth roimh aon scaireanna de chuid rannpháirtí a dhiúscairt, go ndearnadh íocaíocht leis na hiontaobhaithe chun a chumasú dóibh cearta de dhroim eisiúna de cheart a fheidhmiú, ansin, faoi réir fho-alt (5), beidh éifeacht le fo-ailt (1) agus (3) ionann is dá ndéanfaí toradh na diúscartha a laghdú méid is ionann agus an chomhréir sin den íocaíocht sin, nó, má bhí níos mó ná íocaíocht amháin ann, de chomhiomlán na n-íocaíochtaí sin, a bhí, díreach roimh an diúscairt, idir margadhluach na scaireanna a diúscraíodh agus margadhluach scaireanna uile an rannpháirtí a shealbhaigh na hiontaobhaithe an tráth sin.
(5) Chun críocha fho-alt (4)—
(a) ní thabharfar aird ar aon íocaíocht leis na hiontaobhaithe más é atá inti, nó sa mhéid gurb é atá inti, an toradh ó dhiúscairt cearta de dhroim eisiúna de cheart; agus
(b) i ndáil le diúscairt áirithe, is tuigthe gurb é a bheidh i méid na híocaíochta nó, de réir mar a bheidh, i méid comhiomlán na n-íocaíochtaí, dá dtagraítear san fho-alt sin, an méid sin arna laghdú méid is ionann agus an laghdú iomlán (más ann) a rinneadh roimhe sin faoin bhfo-alt sin i ndáil le diúscairtí is luaithe;
agus aon tagairt i bhfo-alt (4) nó i mír (a) do chearta de dhroim eisiúna de cheart is tagairt í do chearta a tugadh i leith scaireanna rannpháirtí arb é atá iontu cearta chun leithroinnt de scaireanna eile sa chuideachta chéanna a fháil ar íocaíocht a dhéanamh.
(6) I gcás ina ndéanfar an diúscairt dá dtagraítear i bhfo-alt (1) as sealbhán scaireanna a leithreasaíodh chuig an rannpháirtí tráthanna éagsúla, ansin, le linn—
(a) margadhluach tosaigh agus luach iata gach ceann de na scaireanna sin, agus
(b) an céatadán arb é atá ann an céatadán iomchuí i ndáil le gach ceann de na scaireanna sin,
a bheith á chinneadh chun críocha na Caibidle seo, déileálfar leis an diúscairt mar dhiúscairt ar scaireanna a leithreasaíodh níos luaithe roimh scaireanna a leithreasaíodh níos déanaí.
(7) Más rud é tráth ar bith go ndéanfar leas tairbhiúil an rannpháirtí in aon scaireanna dá chuid a dhiúscairt, déileálfar leis na scaireanna sin chun críocha na Caibidle seo mar scaireanna a dhiúscair na hiontaobhaithe an tráth sin ar chomaoin (faoi réir fho-alt (8)) de shamhail na comaoine a fuarthas as an leas tairbhiúil a dhiúscairt, agus chun críocha an fho-ailt seo níl aon diúscairt ar leas tairbhiúil an rannpháirtí ann, má thagann, agus an tráth a dtiocfaidh, an leas sin chun bheith dílsithe d'aon duine ar dhócmhainneacht an rannpháirtí nó, d'eile, trí oibriú dlí an Stáit.
(8) Más rud é—
(a) gur aistriú lena mbaineann alt 52(1) (c) diúscairt scaireanna a thagann faoi réim fho-alt (1), nó
(b) go bhfuil na Coimisinéirí Ioncaim den tuairim nach diúscairt ar neamhthuilleamaí aon diúscairt eile a thagann faoi réim an fho-ailt sin agus go n-ordóidh siad dá réir sin go mbeidh feidhm ag an bhfo-alt seo, nó
(c) go ndéileálfar le diúscairt scaireanna a thagann faoi réim an fho-ailt sin mar dhiúscairt a tharla de bhua fho-alt (7) agus gur sa tréimhse choinneála a tharlóidh sé,
ansin, chun críocha na Caibidle seo, is tuigthe gurb ionann toradh na diúscartha agus margadhluach na scaireanna tráth na diúscartha.
(9) I bhfo-alt (5) folaíonn “scaireanna”, ó thaobh scaireanna a leithroinneadh nó a leithroinnfear ar eisiúint de cheart, urrúis agus cearta de thuairisc ar bith.
Fáltais chaipitil i leith scaireanna scéime.
54.—(1) Faoi réir fhorálacha an ailt seo más rud é, i leith nó faoi threoir aon scaireanna de chuid rannpháirtí, go dtiocfaidh na hiontaobhaithe nó an rannpháirtí, roimh an dáta scaoilte, chun bheith i dteideal aon airgead nó luach airgid (dá ngairtear “fáltas caipitil” san alt seo) a fháil, beidh cáin ioncaim inmhuirearaithe ar an rannpháirtí faoi Sceideal E, don bhliain mheasúnachta ina n-eascróidh an teideal, ar an gcéatadán iomchuí (arna chinneadh amhail ag an tráth a dtiocfaidh na hiontaobhaithe nó an rannpháirtí chun bheith i dteideal amhlaidh) de mhéid nó de luach an fháltais.
(2) Ní fáltas caipitil chun críocha an ailt seo airgead ná luach airgid más rud é nó, de réir mar a bheidh, sa mhéid—
(a) gur ioncam i lámha an fhaighteora é chun críocha cánach ioncaim;
(b) gur toradh diúscartha é a thagann faoi réim alt 53; nó
(c) gur scaireanna nua é de réir bhrí alt 55.
(3) Más rud é, de bhun ordacháin a bheidh tugtha ag nó thar ceann an rannpháirtí nó aon duine a bhfuil an leas tairbhiúil i scaireanna an rannpháirtí dílsithe dó de thuras na huaire—
(a) go ndéanfaidh na hiontaobhaithe cuid de na cearta de dhroim eisiúna de cheart a dhiúscairt, mar a mhínítear sin in alt 53(5), agus
(b) go n-úsáidfidh na hiontaobhaithe toradh na diúscartha sin chun cearta eile den sórt sin a fheidhmiú,
ní fáltas caipitil chun críocha an ailt seo an t-airgead ná an luach airgid is toradh ar an diúscairt sin.
(4) Dá mba rud é, ar leith ón bhfo-alt seo, gur mhó méid nó luach fáltais chaipitil ná an tsuim arbh é a bhí inti, díreach sular eascair an teideal chuig an bhfáltas, luach iata na scaireanna arb inchurtha an fáltas ina leith, beidh éifeacht le fo-alt (1) amhail is dá mba ionann méid nó luach an fháltais agus an luach iata sin.
(5) Níl feidhm ag fo-alt (1) maidir le fáltas má eascraíonn an teideal chuige tar éis bhás an rannpháirtí arb inchurtha an fáltas i leith a chuid scaireanna.
(6) Níl feidhm ag fo-alt (1) maidir le haon fháltas nach mó ná £10 a mhéid nó a luach (tar éis aon laghdú faoi fho-alt (4) a dhéanamh).
Athchóiriú. cónascadh etc. cuideachtaí.
55.—(1) Tá feidhm ag an alt seo má tharlaíonn, i ndáil le haon scaireanna de chuid rannpháirtí (dá ngairtear “an sealbhán bunaidh” san alt seo), idirbheart (dá ngairtear “athchóiriú cuideachta” san alt seo) arb é is toradh dó sealbhán nua, amhail mar a mhínítear sin i mír 2(1) (b) de Sceideal 2 a ghabhann leis an Acht um Cháin Ghnóchan Caipitiúil, 1975, a chur ar comhréim leis an sealbhán bunaidh chun críocha cánach gnóchan caipitiúil.
(2) (a) I gcás ina n-eiseofar scaireanna, mar chuid d'athchóiriú cuideachta, in imthosca a fhágfaidh go mbeidh feidhm ag alt 85(1) den Acht Cánach Corparáide, 1976, déileálfar, chun críocha an ailt seo, leis na scaireanna sin mar scaireanna nach cuid den sealbhán nua.
(b) Ní dhéanfaidh aon ní sa Chaibidil seo difear d'fheidhmiú alt 84(2) (c) nó 86(1) den Acht Cánach Corparáide, 1976.
(3) San alt seo—
ciallaíonn “scaireanna nua” scaireanna sa sealbhán nua a eisíodh i leith scaireanna sa sealbhán bunaidh nó scaireanna atá ag freagairt ar shlí eile do na scaireanna sin;
ciallaíonn “na scaireanna comhréireacha”, i ndáil le haon scaireanna nua, na scaireanna sin ar eisíodh na scaireanna nua ina leith nó a bhfuil na scaireanna nua ag freagairt dóibh ar shlí eile.
(4) Faoi réir na bhforálacha sin ina dhiaidh seo den alt seo, déanfar tagairtí sa Chaibidil seo do scaireanna de chuid rannpháirtí a fhorléiriú, tar éis tráth athchóirithe na cuideachta, mar thagairtí nó, de réir mar a bheidh, mar thagairtí a fholaíonn tagairtí, d'aon scaireanna nua, agus chun críocha na Caibidle seo—
(a) déileálfar le hathchóiriú cuideachta mar athchóiriú nach dtugann diúscairt ar scaireanna sa sealbhán bunaidh i gceist;
(b) is é an dáta a ndéileálfar leis mar dháta ar ar leithreasaíodh aon scaireanna nua chuig an rannpháirtí an dáta a leithreasaíodh na scaireanna comhréireacha; agus
(c) déileálfar leis na coinníollacha i gCuid II den Tríú Sceideal mar choinníollacha a comhlíonadh maidir le haon scaireanna nua má comhlíonadh iad (nó má déileáladh leo mar scaireanna a comhlíonadh) maidir leis na scaireanna comhréireacha.
(5) I ndáil le scaireanna sa sealbhán nua, beidh feidhm ag alt 53(2) ionann is dá mba é a bhí sna tagairtí san fho-alt sin do mhargadhluach tosaigh na scaireanna tagairtí do luach iata na scaireanna sin díreach i ndiaidh athchóiriú na cuideachta, agus cinnfear é—
(a) trí fhionnadh a dhéanamh ar mhéid comhiomlán an luacha iata a bhí, díreach roimh an athchóiriú, ag na scaireanna sin sa sealbhán bunaidh a raibh an luach iata céanna acu an tráth sin; agus
(b) tríd an méid sin a dháileadh pro rata—
(i) ar cibé riar de na scaireanna sin a bheidh fós sa sealbhán nua, agus
(ii) ar aon scaireanna nua ar scaireanna comhréireacha i ndáil leo na scaireanna sin.
de réir a margadhluacha díreach tar éis dháta an athchóirithe, agus ní bheidh feidhm ag mír (a) den fho-alt sin ach amháin maidir le fáltais chaipitil tar éis dháta an athchóirithe.
(6) Chun críocha na Caibidle seo, má thagann iontaobhaithe, mar chuid d'athchóiriú cuideachta, chun bheith i dteideal fáltais chaipitil, de réir bhrí alt 54, is tuigthe a dteideal chuig an bhfáltas caipitil d'eascairt roimh theacht ann don sealbhán nua agus, chun críocha fho-alt (5), roimh an dáta ar a mbeidh luach iata aon scaireanna sa sealbhán bunaidh le fionnadh.
(7) Ó thaobh sealbháin nua de, aon tagairt san alt seo do scaireanna folaíonn sí urrúis agus cearta de thuairisc ar bith ar cuid den sealbhán nua iad chun críocha mhír (2) (1) (b) de Sceideal 2 a ghabhann leis an Acht um Cháin Ghnóchan Caipitiúil, 1975.
Scaireanna breise nó neamhúdaraithe.
56.—(1) Más mó ná £1,000 iomlán mhargadhluachanna tosaigh na scaireanna go léir a bheidh leithreasaithe chuig pearsa aonair aon bhliain mheasúnachta áirithe (cibé acu faoi scéim cheadaithe amháin nó faoi dhá scéim nó níos mó den sórt sin), beidh feidhm ag fo-ailt (4) go (7) maidir leis na scaireanna breise, is é sin le rá, aon scair ba chúis leis an teorainn sin a shárú agus aon scair a leithreasaíodh tar éis an teorainn sin a shárú.
(2) Chun críocha fho-alt (1), má dhéantar uimhir scaireanna a leithreasú chuig pearsa aonair an tráth céanna faoi dhá scéim cheadaithe nó níos mó, áireofar an chomhréir chéanna de na scaireanna a leithreasófar an tráth sin faoi gach scéim mar chomhréir a bheidh leithreasaithe sula mbeidh an teorainn £1,000 sáraithe.
(3) Má dhéanann iontaobhaithe scéime ceadaithe scaireanna a leithreasú chuig pearsa aonair tráth nach mbeidh sé cáilithe le bheith páirteach sa scéim de bhua Chuid III den Tríú Sceideal, beidh feidhm ag na forálacha sin ina dhiaidh seo den alt seo i ndáil leis na scaireanna sin, agus “scaireanna neamhúdaraithe” a ghairtear de na scaireanna sin sna forálacha sin.
(4) Chun críocha aon fhorála den Chaibidil seo lena muirearaítear cáin ioncaim ar phearsa aonair faoi Sceideal E de bhíthin teagmhas a bhaineann le haon scaireanna dá chuid tarlú—
(a) 100 faoin gcéad a bheidh, i ngach cás, sa chéatadán iomchuí i ndáil le scaireanna breise nó scaireanna neamhúdaraithe; agus
(b) gan dochar d'alt 53 (6), déileálfar leis an teagmhas mar theagmhas a bhaineann le scaireanna nach scaireanna breise ná scaireanna neamhúdaraithe roimh scaireanna ar scaireanna den sórt sin iad.
(5) Scaireanna breise nó scaireanna neamhúdaraithe nach mbeidh diúscartha roimh an dáta scaoilte nó, más luaithe é, roimh dháta báis an rannpháirtí ar leis iad, déileálfar leo chun críocha na Caibidle seo mar scaireanna a bheidh diúscartha ag na hiontaobhaithe díreach roimh an dáta scaoilte nó, de réir mar is gá, roimh dháta báis an rannpháirtí, ar chomaoin is ionann agus a margadhluach an tráth sin.
(6) Is é luach iata aon scaireanna breise nó aon scaireanna neamhúdaraithe, aon tráth, a margadhluach an tráth sin.
(7) I gcás athchóiriú cuideachta lena mbaineann alt 55 a bheith déanta, déileálfar le scair nua (de réir bhrí an ailt sin) mar scair bhreise nó mar scair neamhúdaraithe má ba scair bhreise nó scair neamhúdaraithe an scair chomhréireach (de réir bhrí an ailt sin) nó, má bhí níos mó ná scair chomhréireach amháin ann, gach scair díobh.
Iontaobhaithe a mheasúnú maidir le suimeanna a fuarthas.
57.—Más rud é, i ndáil le hordachán d'aistriú úinéireacht ar scaireanna de chuid rannpháirtí lena mbaineann mír (c) d'alt 52 (1), go bhfaighidh na hiontaobhaithe suim den chineál dá dtagraítear sa mhír sin—
(a) beidh na hiontaobhaithe inmhuirearaithe i leith cánach faoi Chás IV de Sceideal D maidir le méid is ionann agus an céatadán iomchuí de luach iata na scaireanna tráth an ordacháin, agus
(b) measfar, maidir leis an méid a mbeidh cáin inmhuirearaithe ar an rannpháirtí ina leith de thoradh an aistrithe, gur méid é as ar baineadh cáin de réir an ráta chaighdeánaigh de bhun fhorálacha alt 434 den Acht Cánach Ioncaim, 1967.
Íocaíochtaí le hiontaobhaithe a asbhaint de réir Sceideal D.
58.—(1) Maidir le haon tréimhse chuntasaíochta, aon suim a bheidh caite ag an gcuideachta lena mbaineann sa tréimhse chuntasaíochta sin ag déanamh íocaíochta nó íocaíochtaí le hiontaobhaithe scéime ceadaithe—
(a) áireofar í sna suimeanna a bheidh le hasbhaint le linn na brabúis nó na gnóchain don tréimhse chuntasaíochta sin ó thrádáil a sheolann an chuideachta sin a bheith á ríomh chun críocha Sceideal D, nó
(b) más cuideachta infheistíochta an chuideachta de réir bhrí alt 15 den Acht Cánach Corparáide, 1976, nó más cuideachta í a bhfuil feidhm ag an alt sin maidir léi de bhua alt 33 den Acht sin, áireofar í sna suimeanna a bheidh le hasbhaint faoi alt 15 (1) den Acht sin mar chaiteachais bhainistí le linn brabúis na cuideachta don tréimhse chuntasaíochta sin a bheith á ríomh chun críocha cánach corparáide,
má chomhlíontar, agus ar an gcoinníoll amháin go gcomhlíonfar, ceann amháin de na coinníollacha i bhfo-alt (2):
Ar choinníoll nach lamhálfar aon asbhaint faoin alt seo ná faoi aon fhoráil eile de na hAchtanna Cánach i leith cibé riar d'aon suim, nó de mhéid comhiomlán aon suimeanna, a caitheadh amhlaidh sa tréimhse chuntasaíochta sin is mó ná 20 faoin gcéad díobh seo a leanas—
(i) ioncam trádála na cuideachta don tréimhse chuntasaíochta sin, i gcás cuideachta lena mbaineann mír (a), nó
(ii) ioncam na cuideachta don tréimhse chuntasaíochta sin, i gcás cuideachta lena mbaineann mír (b), tar éis aon suimeanna a thabhairt i gcuntas a bheidh, ar leith ón alt seo, le hasbhaint faoi alt 15 (1) den Acht Cánach Corparáide, 1976, mar chaiteachais bhainistí le linn brabúis na cuideachta a bheith á ríomh chun críocha cánach corparáide.
(2) Is iad na coinníollacha dá dtagraítear i bhfo-alt (1)—
(a) go ndéanfaidh na hiontaobhaithe, roimh dheireadh na tréimhse iomchuí, an tsuim atá i gceist a chur chun feidhme chun scaireanna a fháil lena leithreasú chuig pearsana aonair atá cáilithe le bheith páirteach sa scéim mar gheall ar go bhfuil nó go raibh siad ina bhfostaithe nó ina stiúrthóirí de chuid na cuideachta a bhfuil an íocaíocht á déanamh aici, agus
(b) go bhfuil an tsuim riachtanach chun freastal do chaiteachais réasúnacha na n-iontaobhaithe a riaradh na scéime.
(3) I bhfo-alt (1) ciallaíonn “ioncam trádála”, i ndáil le haon trádáil, an t-ioncam ón trádáil arna ríomh de réir na rialacha is infheidhme maidir le Cás I de Sceideal D roimh aon asbhaint faoin gCaibidil seo agus tar éis aon fhritháireamh nó laghdú ar ioncam de bhua alt 16 nó 18 den Acht Cánach Corparáide, 1976, agus tar éis aon asbhaint nó breisiú de bhua alt 14 den Acht sin, agus tar éis aon asbhaint nó breisiú de bhua alt 31A den Acht Airgeadais, 1975.
(4) I bhfo-alt 2 (a) ciallaíonn “an tréimhse iomchuí” an tréimhse naoi mí dar tosach an lá i ndiaidh dheireadh na tréimhse cuntais ina ndéanfar an tsuim i gceist a mhuirearú mar chaiteachas de chuid na cuideachta a thabhaigh an caiteachas nó cibé tréimhse is faide ná sin a cheadóidh na Coimisinéirí Ioncaim le fógra i scríbhinn a thabharfar don chuideachta sin.
(5) Chun críocha an ailt seo is tuigthe go gcuireann iontaobhaithe scéime ceadaithe suimeanna a íocadh leo chun feidhme san ord ina bhfuair siad na suimeanna.
Caibidil X
Frithsheachaint agus Frithimghabháil
Ús ar chánacha neamhíoctha i gcásanna calaoise nó faillí.
59.—(1) Baineann an t-alt seo le hús is inmhuirearaithe—
(a) faoi ailt 20 (2) agus 50 (2) den Acht Airgeadais, 1971, agus
(b) faoi alt 145 (4) den Acht Cánach Corparáide, 1976.
(2) I gcás aon ús lena mbaineann an t-alt seo a bheith inmhuirearaithe d'aon mhí dar tosach an lú lá de Shamhain, 1982, nó aon lá dá éis, nó d'aon chuid de mhí den sórt sin, maidir le cáin a dhlitear a íoc nó a chur ar aghaidh ar an dáta sin nó roimhe nó dá éis, beidh an t-ús sin inmhuirearaithe de réir ráta 2 faoin gcéad do gach mí nó do gach cuid de mhí in ionad an ráta 1.25 faoin gcéad a luaitear in alt 46 (2) den Acht Airgeadais, 1978.
(3) San alt seo ciallaíonn “cáin” cáin ioncaim, forcháin, cáin ghnóchan caipitiúil, cáin bhrabús corparáide nó cáin chorparáide, de réir mar is iomchuí.
Leasú ar fhorálacha áirithe de na hAchtanna Cánach a bhaineann le pionóis.
60.—(1) Más rud é, tar éis dáta an Achta seo a rith (ach maidir le haon bhliain mheasúnachta nó, de réir mar a bheidh, aon tréimhse chuntasaíochta, dar críoch dáta roimh dháta an Achta seo a rith nó dáta ina dhiaidh sin) go dtarlóidh gníomh nó neamhghníomh a mbeadh, murach an fo-alt seo, an pionós nó na pionóis dá bhforáiltear in aon fhoráil de na hAchtanna Cánach a shonraítear i gcolún (2) den Tábla a ghabhann leis an bhfo-alt seo ag aon uimhir thagartha le cur ar dhuine ina leith, dlífear an pionós a shonraítear i gcolún (3) den Tábla sin ag an uimhir thagartha sin a chur ar an duine in ionad an phionóis nó na bpionós dá bhforáiltear amhlaidh agus forléireofar an fhoráil sin, agus beidh éifeacht léi, dá réir sin.
AN TÁBLA | ||
Uimhir Thagartha | An Fhoráil de na hAchtanna Cánach | An pionós |
(1) | (2) | (3) |
1. | Alt 128(1) den Acht Cánach Ioncaim, 1967 | £800 |
2. | Alt 128(1A) den Acht Cánach Ioncaim, 1967 | £500 |
3. | Alt 173(6) den Acht Cánach Ioncaim, 1967 | £800 |
4. | Alt 426(3) den Acht Cánach Ioncaim, 1967 | £500 |
5. | Alt 500(1) den Acht Cánach Ioncaim, 1967 | £500 |
6. | Alt 500(2) den Acht Cánach Ioncaim, 1967 | £800 |
7. | Alt 6(5) den Acht Airgeadais, 1968 | £800 |
8. | Alt 64(9) den Acht Cánach Corparáide, 1976 | £800 |
9. | Alt 34(4) den Acht Airgeadais, 1976 | £800 |
10. | Alt 31(5) den Acht Airgeadais, 1979 | £800 |
11. | Alt 45(8) den Acht Airgeadais, 1980 | £800 |
(2) I ndáil le gníomhartha nó neamhghníomhartha lena mbaineann fo-alt (1), leasaítear leis seo an tAcht Cánach Ioncaim, 1967—
(a) in alt 128—
(i) i bhfo-alt (1), trí “agus ina theannta sin, i gcás neamhchomhlíonadh leanúnaigh, a chóimhéid de phionós in aghaidh gach lae a leanfaidh an neamhchomhlíonadh” a scriosadh, agus
(ii) trí fho-alt (3) a scriosadh,
(b) in alt 173—
(i) i bhfo-alt (6), trí “agus ina theannta sin, i gcás neamhchomhlíonadh leanúnaigh, a chóimhéid de phionós in aghaidh gach lae a leanfaidh an neamhchomhlíonadh” a scriosadh, agus
(ii) trí fho-alt (8) a scriosadh,
(c) in alt 426(3), trí “dlífear pionós £500 a chur air” a chur in ionad “forghéillfidh sé suim nach mó ná £500”, agus
(d) in alt 500—
(i) i bhfo-alt (1), trí “agus, má leanann an mhainneachtain tar éis breithiúnas a bheith tugtha ag an gcúirt arb os a comhair a tionscnaíodh imeachtaí i leith an phionóis, pionós breise £10 in aghaidh gach lae a leanfaidh an mhainneachtain amhlaidh” a scriosadh, agus
(ii) i bhfo-alt (2), trí “sa phionós” a chur in ionad “sa chéad phionós acu sin”.
Gnóthais airgeadais agus daoine faoi dhíolúine ó cháin do cheannach scaireanna.
61.—Beidh éifeacht le halt 371 den Acht Cánach Ioncaim, 1967, maidir le díbhinní a íocfar an 26ú lá de Mhárta, 1982, nó aon lá dá éis, ionann is dá gcuirfí “deich mbliana” in ionad “sé bliana” gach áit a bhfuil sé i bhfo-ailt (1) agus (2).
Leasú ar alt 9 (comaoin) den Acht um Cháin Ghnóchan Caipitiúil, 1975.
62.—Leasaítear leis seo alt 9 den Acht um Cháin Ghnóchan Caipitiúil, 1975, trí na fo-ailt seo a leanas a chur isteach i ndiaidh fho-alt (2):
“(3) D'ainneoin fho-alt (1) agus mhír 2 (2) de Sceideal 2, i gcás ina ndéanfaidh cuideachta, an 24ú lá de Mheitheamh, 1982, nó aon lá dá éis, scaireanna sa chuideachta (dá ngairtear ‘na scaireanna nua’ anseo feasta san fho-alt seo) a leithroinnt, ar shlí seachas ar mhodh margán ar neamhthuilleamaí, ar dhuine atá bainteach leis an gcuideachta, measfar, chun críocha na nAchtanna um Cháin Ghnóchan Caipitiúil, gurb í an chomaoin a thabharfaidh an duine nó a dhlífidh sé a thabhairt i leith na scaireanna nua méid (lena n-áirítear méid nialais) is ionann agus cibé méid díobh seo a leanas is lú, eadhon—
(a) méid nó luach na comaoine a bheidh tugtha aige i leith na scaireanna nua, agus
(b) an méid ar mó margadhluach na scaireanna sa chuideachta a shealbhaigh sé díreach tar éis leithroinnt na scaireanna nua ná margadhluach na scaireanna sa chuideachta a shealbhaigh sé díreach roimh an leithroinnt nó, murar shealbhaigh sé aon scaireanna den sórt sin díreach roimh an leithroinnt, margadhluach na scaireanna nua díreach tar éis na leithroinnte.
(4) I bhfo-alt (3), folaíonn ‘scaireanna’ stoc, bintiúir agus aon leasanna lena mbaineann mír 5 (2) de Sceideal 2 agus folaíonn sé freisin aon rogha i ndáil leis na scaireanna sin, agus forléireofar dá réir sin na tagairtí ann do leithroinnt scaireanna.”.
Srian le Sceideal 2 (cuideachtaí agus scairshealbhóirí) a ghabhann leis an Acht um Cháin Ghnóchan Caipitiúil, 1975.
63.—(1) Ní bheidh feidhm ag mír 4 ná ag mír 5 de Sceideal 2 a ghabhann leis an Acht um Cháin Ghnóchan Caipitiúil, 1975, maidir leis an eisiúint a dhéanfaidh cuideachta, an 24ú lá de Mheitheamh, 1982, nó aon lá dá éis, ar scaireanna sa chuideachta—
(a) mar mhalartú den chineál dá dtagraítear sa mhír sin 4, nó
(b) faoi scéim athchóiriúcháin nó chónasctha den chineál dá dtagraítear sa mhír sin 5,
mura suífear go bhfuil an malartú, an t-athchóiriú nó an cónascadh á dhéanamh ar chúiseanna tráchtála bona fide agus nach cuid é d'aon chomhshocraíocht, nó scéim arb é an príomhchuspóir, nó ceann de na príomhchuspóirí, atá leis, dliteanas cánach a sheachaint.
(2) I bhfo-alt (1) tá le “scaireanna” an bhrí chéanna atá leis in alt 62.
CUID II
Custaim agus Mál
Léiriú (Cuid II).
64.—Sa Chuid seo ciallaíonn “Ordú 1975” an tOrdú d'Fhorchur Dleachtanna (Uimh. 221) (Dleachtanna Máil), 1975 (I.R. Uimh. 307 de 1975).
Dleacht ar thaisteal coigríche.
65.—(1) San alt seo—
ciallaíonn “aerárthach” aerárthach atá oiriúnach chun breis agus cúig phaisinéir déag a iompar;
ciallaíonn “iompróir” duine (is duine a bhíonn ag gabháil d'iompar daoine i longa nó in aerárthaí) a dhéanfaidh comhaontú, mar phríomhaí, chun duine a iompar i long nó in aerárthach leis an duine a bheidh le hiompar amhlaidh nó le duine (nach duine a bhíonn ag gabháil d'iompar daoine i longa nó in aerárthaí) a bheidh ag gníomhú thar ceann an duine dheiridh sin;
ciallaíonn “ticéad paisinéara” doiciméad, a bhaineann le hiompar duine amháin nó níos mó, arna eisiúint ar scór conartha a bhaineann go hiomlán nó go páirteach le hiompar;
ciallaíonn “long” aon soitheach farraige atá oiriúnach chun breis agus caoga paisinéir a iompar agus folaíonn sé sciorrárthach;
ciallaíonn “an Ríocht Aontaithe” Tuaisceart Éireann, an Bhreatain Mhór agus Oileán Mhanann.
(2) (a) Déanfar dleacht máil a mhuirearú, a thobhach agus a íoc ar gach uile thicéad paisinéara a eiseofar sa Stát an lú lá de Mheán Fómhair, 1982, nó aon lá dá éis, agus a bhainfidh go hiomlán nó go páirteach le hiompar i long nó in aerárthach ar thuras nó eitilt, de réir mar a bheidh, a thosóidh sa Stát agus ar ceann scríbe dó áit, seachas Tuaisceart Éireann, lasmuigh den Stát.
(b) Déanfar an dleacht máil a fhorchuirtear le mír (a) den fho-alt seo a íoc cibé tráth nó tráthanna agus ar cibé modh a bheidh sonraithe i rialacháin arna ndéanamh ag na Coimisinéirí Ioncaim.
(3) (a) San fho-alt seo ní fholóidh “duine” duine nach dtoibhítear aon mhuirear as é a iompar.
(b) Is iad seo a leanas na rátaí ar dá réir a íocfar an dleacht máil a fhorchuirtear le fo-alt (2) den alt seo—
(i) £3 in aghaidh gach duine a bhfuil a iompar údaraithe le ticéad paisinéara a bhaineann le hiompar in aerárthach ar eitilt go dtí ceann scríbe (seachas ceann scríbe i dTuaisceart Éireann) lasmuigh den Stát,
(ii) £3 in aghaidh gach duine a bhfuil a iompar údaraithe le ticeád paisinéara a bhaineann le hiompar i long ar thuras go dtí ceann scríbe (seachas ceann scríbe sa Ríocht Aontaithe) lasmuigh den Stát,
(iii) £2 in aghaidh gach duine a bhfuil a iompar údaraithe le ticéad paisinéara a bhaineann le hiompar i long ar thuras go dtí ceann scríbe sa Bhreatain Mhór nó ar Oileán Mhanann.
(4) (a) Dlífidh iompróir an dleacht máil a fhorchuirtear le fo-alt (2) den alt seo a íoc maidir le ticéid phaisinéirí arna n-eisiúint aige féin nó ag duine eile (nach iompróir) thar a cheann.
(b) I gcás ina ndéanfaidh duine seachas duine a shonraítear i mír (a) den fho-alt seo ticéad paisinéara a eisiúint, is é an duine is iompróir, i ndáil leis an turas nó an eitilt ar a n-iomprófar an duine ag a bhfuil an ticéad sin, a dhlífidh an dleacht máil a fhorchuirtear le fo-alt (2) den alt seo a íoc.
(5) D'ainneoin fhorálacha fho-alt (2) den alt seo agus faoi réir aon rialacháin a bheidh i bhfeidhm de thuras na huaire faoin alt seo, ní dhéanfar an dleacht máil a fhorchuirtear leis an bhfo-alt sin a mhuirearú maidir le ticéad paisinéara—
(a) a bhaineann le duine nach dtoibhítear aon mhuirear as é a iompar, nó
(b) chun duine a iompar in aerárthach nó i long, ar eitilt nó ar thuras, de réir mar a bheidh, ar a bhfuil an t-aerárthach nó an long in úsáid go heisiatach chun críocha Stáit nó míleata, nó
(c) a bhaineann le duine faoi bhun dhá bhliain d'aois, nó
(d) a bhaineann le duine a thugtar ó áit go háit i gcathaoir rothaí nó ar shínteán mar gheall ar mhíthreoir nó éiglíocht coirp, nó
(e) chun duine a bhfuil míthreoir nó éiglíocht coirp nó meabhrach tromaí air a iompar in aerárthach ar eitilt, nach eitilt sceidealta, go dtí ionad oilithreachta crábhaidh a bhfuil cáil idirnáisiúnta air.
(6) Duine a dhlífidh an dleacht máil a fhorchuirtear le fo-alt (2) den alt seo a íoc, ach nach ndéanfaidh an dleacht máil sin a íoc de réir an fho-ailt sin nó nach n-áiritheoidh go n-íocfar í de réir fho-alt (7) den alt seo, beidh sé ciontach i gcion agus dlífear, ar é a chiontú go hachomair, pionós máil £800 a chur air.
(7) D'ainneoin fhorálacha fho-alt (2) den alt seo, féadfaidh na Coimisinéirí Ioncaim, ach cibé coinníollacha a bheith comhlíonta is cuí leo a fhorchur chun a áirithiú go n-íocfar an dleacht máil a fhorchuirtear leis an bhfo-alt sin (2), cead a thabhairt íoc na dleachta máil sin a chur siar go ceann cibé tréimhse a cheapfaidh siad le rialacháin.
(8) Aon uair a shuífear chun sástacht na gCoimisinéirí Ioncaim gur muirearaíodh nó gur íocadh an dleacht máil a fhorchuirtear le fo-alt (2) den alt seo—
(a) trí dhearmad, nó
(b) maidir le ticéad paisinéara nár úsáideadh,
féadfar an dleacht máil sin a loghadh nó a aisíoc, de réir mar a bheidh, faoi réir cibé coinníollacha is cuí leis na Coimisinéirí Ioncaim a fhorchur.
(9) (a) Féadfaidh Oifigeach Custam agus Máil, gach tráth réasúnach, dul isteach in aon áitreabh nó dul ar bord aerárthaigh nó loinge a gcreidfidh an t-oifigeach le réasún go bhfuil ticéid phaisinéirí á gcoinneáil ann a bhfuil nó a raibh an dleacht máil a fhorchuirtear leis an alt seo inmhuirearaithe ina leith nó go bhfuil leabhair nó doiciméid eile a bhaineann le heisiúint ticéad paisinéirí den sórt sin á gcoinneáil ann agus féadfaidh sé na nithe seo a leanas a iniúchadh agus cóipeanna a dhéanamh díobh nó sleachta a thógáil astu, eadhon—
(i) aon ticéid phaisinéirí den sórt sin a gheofar ann, nó
(ii) aon leabhair nó doiciméid eile den sórt sin a gheofar ann a gcreidfidh an t-oifigeach le réasún baint a bheith acu le heisiúint ticéad paisinéirí den sórt sin.
(b) Aon duine a chomhracfaidh, a bhacfaidh nó a choiscfidh oifigeach Custam agus Máil, agus é ag feidhmiú cumhachta a thugtar dó leis an bhfo-alt seo, beidh sé ciontach i gcion agus dlífear, ar é a chiontú go hachomair, pionós máil £500 a chur air.
(10) (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) an modh a fhorordú ina muirearófar, ina n-áiritheofar agus ina mbaileofar an dleacht máil a fhorchuirtear le fo-alt (2) den alt seo,
(ii) a cheangal ar dhuine a dhlífidh an dleacht máil a fhorchuirtear le fo-alt (2) den alt seo a íoc, nó ar dhuine a bheidh ag gníomhú thar a cheann, nó ar aon duine eile a eiseoidh ticéid phaisinéirí, cibé cuntais agus taifid a bheidh sonraithe a choimeád ar mhodh sonraithe agus a chaomhnú go ceann tréimhse sonraithe agus aon leabhair nó doiciméid eile (lena n-áirítear ticéid phaisinéirí nó codanna den chéanna agus cóipeanna de na ticéid nó de na codanna sin) a bheidh sonraithe a choimeád go ceann tréimhse sonraithe agus a cheadú d'oifigeach Custam agus Máil na cuntais, na taifid, na leabhair agus na doiciméid sin a iniúchadh agus cóipeanna a dhéanamh díobh nó sleachta a thógáil astu,
(iii) a cheangal ar dhuine a dhlífidh an dleacht máil a fhorchuirtear le fo-alt (2) den alt seo a íoc, nó ar dhuine a bheidh ag gníomhú thar a cheann, tuairisceáin i ndáil le cibé nithe a bheidh sonraithe a thabhairt cibé tráthanna agus i cibé foirm a bheidh sonraithe,
(iv) cibé socrú a dhéanamh a mheasfaidh na Coimisinéirí Ioncaim is gá chun clár a bhunú agus a chothabháil de dhaoine a dhlífidh an dleacht máil a fhorchuirtear le fo-alt (2) den alt seo a íoc agus chun ainmneacha agus seoltaí na ndaoine sin, agus aon sonraí eile a mheasfaidh siad is gá, a thaifeadadh ann agus chun a cheangal ar na daoine sin iarratas a dhéanamh chun na gCoimisinéirí Ioncaim lena gclárú sa chlár sin.
(v) a fhoráil, i gcoitinne nó i ndáil le haicme shonraithe nó aicmí sonraithe daoine, nach mbeidh feidhm ag aon fhoráil amháin nó níos mó d'fhorálacha fho-alt (5) den alt seo mura mbeidh cibé coinníollacha a bheidh sonraithe sna rialacháin comhlíonta agus féadfaidh siad coinníollacha éagsúla a shonrú i ndáil le forálacha éagsúla den sórt sin den fho-alt sin (5).
(c) Duine a sháróidh nó nach gcomhlíonfaidh rialachán faoin bhfo-alt seo beidh sé ciontach i gcion agus dlífear, ar é a chiontú go hachomair, pionós máil £500 a chur air.
(11) I gcás ina ndéanfar nó ina ndearnadh conradh roimh an lú lá de Mheán Fómhair, 1982, maidir le hiompar a ndéanfar ticéad paisinéara a eisiúint i ndáil leis ar an dáta sin nó ar dháta dá éis, féadfaidh duine a bheidh freagrach as an iompar a chur i gcrích faoin gconradh, cheal comhaontú dá mhalairt, suim a ghnóthú, de bhreis ar an bpraghas conartha, is ionann agus aon mhéid a bheidh íoctha aige, i ndáil leis an ticéad paisinéara sin a eisiúint, i gcuntas na dleachta máil a fhorchuirtear le fo-alt (2) den alt seo.
(12) Beidh ag forálacha na reachtanna a bhaineann leis na dleachtanna máil agus le bainistí na ndleachtanna sin agus ag forálacha aon ionstraime a bhaineann le dleachtanna máil agus a rinneadh faoi reacht, feidhm, fara aon mhodhnuithe is gá, i ndáil leis an dleacht a fhorchuirtear leis an alt seo amhail mar atá feidhm acu maidir le dleachtanna máil.
Hidreacarbóin.
66.—(1) 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 26ú lá de Mhárta, 1982, de réir £18.85 an heictilítear in ionad an ráta a shonraítear in alt 6(1) den Acht Airgeadais (Uimh. 2), 1981.
(2) 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 26ú lá de Mhárta, 1982, de réir £13.20 an heictilítear in ionad an ráta a shonraítear in alt 6(2) den Acht Airgeadais (Uimh. 2), 1981.
(3) Amhail ar an agus ón 26ú lá de Mhárta, 1982, is é ráta aon aisíoca a lamháiltear faoi mhír 12(11) d'Ordú 1975 maidir le hola hidreacarbóin ar a bhfuil an t-aisíoc sin inlamhála agus ar ar íocadh de réir £13.20 an heictilítear an dleacht máil a luaitear i bhfo-alt (2) den alt seo, £11.41 an heictilítear in ionad an ráta ab inlamhála díreach roimh an 26ú lá de Mhárta, 1982.
(4) D'ainneoin fhorálacha alt 70(11) den Acht Airgeadais, 1980, is é méid aon aisíoca faoi mhír 4 den Ordú d'Fhorchur Dleachtanna (Uimh. 232) (Olaí Hidreacarbóin), 1977 (I.R. Uimh. 279 de 1977), ar ola hidreacarbóin a úsáidtear mar a shonraítear sa mhír sin 4 le linn na tréimhse ón lú lá de Nollaig, 1981, go dtí an 31ú lá de Nollaig, 1982, an méid dleachta máil a bheidh íoctha ar an gcainníocht ola a úsáideadh amhlaidh.
(5) Le héifeacht amhail ar an agus ón 26ú lá de Mhárta, 1982, cuirfear an mhír seo a leanas in ionad mhír 11(4) d'Ordú 1975:
“(4) Lamhálfar aistarraingt ar cóimhéid leis an méid dleachta a suífear, chun sástacht na gCoimisinéirí Ioncaim, gur íocadh é de bhíthin oibriú na míre seo i ndáil leis an ola éadrom hidreacarbóin mhianrach i gceist, tráth bheidh aon ola éadrom hidreacarbóin mhianrach (lena n-áirítear cibé ola a suífear, chun sástacht na gCoimisinéirí Ioncaim, í a bheith in aon earraí) is inmhuirearaithe leis an dleacht sin á honnmhairiú ón Stát nó á loingsiú nó á taisceadh i mbannastóras lena húsáid mar lón loinge.”.
(6) Le héifeacht amhail ar an agus ón 26ú lá de Mhárta, 1982, cuirfear an mhír seo a leanas in ionad mhír 12(2) d'Ordú 1975:
“(2) Lamhálfar aistarraingt ar cóimhéid leis an méid dleachta a suífear, chun sástacht na gCoimisinéirí Ioncaim, gur íocadh é de bhíthin oibriú na míre seo i ndáil leis an ola hidreacarbóin i gceist, tráth bheidh aon ola hidreacarbóin (lena n-áirítear cibé ola a suífear, chun sástacht na gCoimisinéirí Ioncaim, í a bheith in aon earraí) is inmhuirearaithe leis an dleacht sin á honnmhairiú ón Stát nó á loingsiú nó á taisceadh i mbannastóras le húsáid mar lón loinge.”.
(7) Déanfar an dleacht máil ar hidreacarbóin ghásacha i bhfoirm leachtach a fhorchuirtear le halt 41(1) den Acht Airgeadais, 1976, a mhuirearú, a thobhach agus a íoc, amhail ar an agus ón 26ú lá de Mhárta, 1982, de réir £0.56 an galún in ionad an ráta a shonraítear in alt 6(4) den Acht Airgeadais (Uimh. 2), 1981.
Laghdú ar an dleacht ar pháirteanna agus gabhálais agus boinn mhótarfheithiclí.
67.—(1) Leasaítear leis seo Ordú 1975—
(a) i gcolún (2) den Chúigiú Sceideal ag uimhir thagartha 2—
(i) trí “33 faoin gcéad” a chur in ionad “37.5%” le héifeacht amhail ar an agus ón lú lá de Dheireadh Fómhair, 1982,
(ii) trí “29 faoin gcéad” a chur in ionad “33 faoin gcéad” (a cuireadh isteach leis an alt seo) le héifeacht amhail ar an agus ón lú lá d'Fheabhra, 1983, agus
(iii) trí “25 faoin gcéad” a chur in ionad “29 faoin gcéad” (a cuireadh isteach leis an alt seo) le héifeacht amhail ar an agus ón lú lá de Mheitheamh, 1983,
agus
(b) trí “10 faoin gcéad” a chur in ionad “15 faoin gcéad” i bhfomhír (3) de mhír 15 le héifeacht amhail ar an agus ón lú lá de Dheireadh Fómhair, 1982.
(2) Leasaítear leis seo, le héifeacht amhail ar an agus ón lú lá de Dheireadh Fómhair, 1982, an tOrdú chun Diúitéthe do Ghearradh go Práinneach (Uimh. 66), 1935 (R. & O.R. Uimh. 18 de 1935) trí “cúig faoin gcéad” a chur in ionad “seacht go leith per cent” i mír 6.
Laghdú ar an dleacht ar cheadúnais rince phoiblí.
68.—(1) Leasaítear leis seo alt 78 den Acht Airgeadais, 1980, tríd an bhfo-alt seo a leanas a chur in ionad fho-alt (2):
“(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 ... ... ... ... ... ... | £10 |
in aon chás eile ... ... ... ... ... ... | £75.”. |
(2) Beidh éifeacht leis an alt seo i ndáil le ceadúnais rince phoiblí a dheonófar faoin Acht um Hallaí Rinnce Puiblí, 1935, ar dháta an Achta seo a rith, nó ar dháta dá éis, i leith dátaí tar éis an 30ú lá de Mheán Fómhair, 1982.
Leasú ar achtacháin áirithe a bhaineann le geall-ghlacadóirí.
69.—(1) Leasaítear leis seo an tAcht Airgid, 1926—
(a) in alt 24, tríd an bhfo-alt seo a leanas a chur in ionad fho-alt (4):
“(4) Gach duine a mhainneoidh nó a fhailleoidh aon suim is iníoctha aige i leith na dleachta a fhorchuirtear leis an alt seo a íoc laistigh de cibé tréimhse a fhorordóidh na Coimisinéirí Ioncaim, beidh sé ciontach i gcion agus dlífear, ar é a chiontú go hachomair, pionós máil £800 a chur air.”,
(b) in alt 25, tríd an bhfo-alt seo a leanas a chur in ionad fho-alt (2):
“(2) Gach duine a sháróidh nó nach gcomhlíonfaidh rialachán a dhéanfar faoin alt seo beidh sé ciontach i gcion agus dlífear, ar é a chiontú go hachomair, pionós máil £800 a chur air.”,
agus
(c) in alt 26, tríd an bhfo-alt seo a leanas a chur in ionad fho-alt (2):
“(2) Gach duine a chomhracfaidh, a bhacfaidh nó a choiscfidh oifigeach Custam agus Máil, agus é ag feidhmiú aon chirt nó cumhachta a thugtar don oifigeach sin leis an alt seo nó a dhiúltóidh, gan leorchúis dhlíthiúil, aon doiciméad a thabhairt ar aird a cheanglóidh an t-oifigeach sin air a thabhairt ar aird faoin alt seo, beidh sé ciontach i gcion agus dlífear, ar é a chiontú go hachomair, pionós máil £500 a chur air.”.
(2) Leasaítear leis seo alt 2 den Acht um Gheall-Chur, 1931, tríd an bhfo-alt seo a leanas a chur in ionad fho-alt (2):
“(2) Gach duine a sheolfaidh gnó nó a ghníomhóidh mar gheall-ghlacadóir contrártha don alt seo agus gach duine a thabharfaidh le tuiscint nó le fios gur geall-ghlacadóir nó geall-ghlacadóir ceadúnaithe é contrártha don alt seo, beidh sé ciontach i gcion agus dlífear, ar é a chiontú go hachomair, pionós máil £800 a chur air.”.
Leasú ar alt 78 (cumhacht chun pionós a mhaolú) den Excise Management Act, 1827.
70.—Leasaítear leis seo alt 78 den Excise Management Act, 1827, trí “one half” a chur in ionad “one fourth part”.
Méadú ar na dleachtanna máil ar cheadúnais d'fheithiclí inneallghluaiste.
71.—(1) San alt seo ciallaíonn “an tAcht” an tAcht Airgeadais, (Dleachta Máil) (Feithiclí), 1952.
(2) Leasófar alt 1(2) (b) den Acht, maidir le ceadúnais faoi alt 1 den Acht le haghaidh tréimhsí dar tosach an lú lá de Bhealtaine, 1982, nó aon lá dá éis, trí “£30 nó níos lú” a chur in ionad “fiche punt nó níos lú” (a cuireadh isteach leis an Acht Airgeadais, 1981).
(3) Leasófar an tAcht, maidir le ceadúnais faoi alt 1 den Acht a bhainfear amach le haghaidh tréimhsí dar tosach an lú lá de Bhealtaine, 1982, nó aon lá dá éis, trí “£4”, “£10”, “£16”, “£24”, “£30”, “£5”, “£25”, “£19” agus “£6” a chur in ionad “£2”, “£5”, “£8”, “£12”, “£15”, “£2.50”, “£12.50”, “£9.50” agus “£3”, faoi seach, i mír 1 de Chuid I den Sceideal a ghabhann leis an Acht sin.
(4) (a) Faoi réir mhíreanna (b) agus (c) den fho-alt seo, leasaítear an tAcht leis seo, maidir le ceadúnais faoi alt 1 den Acht a bhainfear amach le haghaidh tréimhsí dar tosach an lú lá de Bhealtaine, 1982, nó aon lá dá éis, tríd an bhfomhír seo a leanas a chur isteach i gCuid I den Sceideal a ghabhann leis an Acht sin (arna leasú le halt 8 den Acht Airgeadais (Uimh. 2), 1981) in ionad fhomhír (d) de mhír 6:
“(d) feithiclí eile lena mbaineann an mhír seo—
nach mo ná 8 n-each-chumhacht | £5 ar gach aonad, nó cuid d'aonad, each-chumhachta |
is mó ná 8 n-each-chumhacht ach nach mó ná 12 each-chumhacht | £7 ar gach aonad, nó cuid d'aonad, each-chumhachta |
is mó ná 12 each-chumhacht ach nach mó ná 16 each-chumhacht | £8 ar gach aonad, nó cuid d'aonad, each-chumhachta |
is mó ná 16 each-chumhacht ach nach mó ná 20 each-chumhacht | £10 ar gach aonad, nó cuid d'aonad, each-chumhachta |
is mó ná 20 each-chumhacht | £11 ar gach aonad, nó cuid d'aonad, each-chumhachta. |
a thiomáintear le leictreachas. | £30”. |
(b) Ní bheidh éifeacht le mír (a) den fho-alt seo i ndáil le haon fheithicil—
(i) a úsáidtear mar bheagfheithicil seirbhíse poiblí de réir bhrí an Achta um Thrácht ar Bhóithre, 1961, agus ní chun aon chríche eile,
(ii) a bhfuil tacsaiméadar feistithe inti agus a úsáidtear go dleathach mar fheithicil sráidseirbhíse de réir bhrí an Achta um Thrácht ar Bhóithre, 1961, sin a dúradh, nó chun críocha a ghabhann leis an úsáid sin agus ní chun aon chríche eile, nó
(iii) a úsáidtear mar eileatram agus ní chun aon chríche eile.
(c) Ní bheidh éifeacht le mír (a) den fho-alt seo i ndáil le feithiclí a shonraítear in Airteagal 3 den Ordú d'Fhorchur Dleachtanna (Uimh. 170) (Dleachtanna Máil) (Feithiclí), 1968 (I.R. Uimh. 68 de 1968), arna leasú leis an Ordú d'Fhorchur Dleachtanna (Uimh. 216) (Dleachtanna Máil) (Feithiclí), 1975 (I.R. Uimh. 5 de 1975).
(5) Leasaítear an tAcht leis seo, maidir le ceadúnais faoi alt 1 den Acht a bhainfear amach le haghaidh tréimhsí dar tosach an lú lá de Bhealtaine, 1982, nó aon lá dá éis, i ndáil le feithicil—
(a) a úsáidtear mar bheagfheithicil seirbhíse poiblí de réir bhrí an Achta um Thrácht ar Bhóithre, 1961, agus ní chun aon chríche eile, nó
(b) a bhfuil tacsaiméadar feistithe inti agus a úsáidtear go dleathach mar fheithicil sráidseirbhíse de réir bhrí an Achta um Thrácht ar Bhóithre, 1961, sin a dúradh, nó chun críocha a ghabhann leis an úsáid sin agus ní chun aon chríche eile,
tríd an bhfomhír seo a leanas a chur isteach i gCuid I den Sceideal a ghabhann leis an Acht sin in ionad fhomhír (d) de mhír 6:
“(d) feithiclí eile lena mbaineann an mhír seo—
nach mó ná 8 n-each-chumhacht ... ... | £24 |
is mó ná 8 n-each-chumhacht ach nach mó ná 9 n-each-chumhacht ... ... ... ... | £27 |
is mó ná 9 n-each-chumhacht ach nach mó ná 10 n-each-chumhacht ... ... ... ... | £30 |
is mó ná 10 n-each-chumhacht ach nach mó ná 11 each-chumhacht ... ... ... ... | £33 |
is mó ná 11 each-chumhacht ach nach mó ná 12 each-chumhacht ... ... ... ... ... | £36 |
is mó ná 12 each-chumhacht ach nach mó ná 13 each-chumhacht ... ... ... ... ... | £39 |
is mó ná 13 each-chumhacht ach nach mó ná 14 each-chumhacht ... ... ... ... ... | £42 |
is mó ná 14 each-chumhacht ach nach mó ná 15 each-chumhacht ... ... ... ... ... | £45 |
is mó ná 15 each-chumhacht ... ... ... | £50”. |
Leasú ar fhorálacha áirithe a bhaineann le pionóis do chíonta i ndáil le ceadúnú agus clárú mótarfheithiclí.
72.—(1) Más rud é, tar éis dháta an Achta seo a rith, go dtarlóidh gníomh nó neamhghníomh a mbeadh, murach an fo-alt seo, an pionós dá bhforáiltear in aon fhoráil a shonraítear i gcolún (2) den Tábla a ghabhann leis an bhfo-alt seo ag aon uimhir thagartha d'Acht a shonraítear sa cholún sin ag an uimhir thagartha sin le cur ar dhuine ina leith, dlífear an pionós a shonraítear i gcolún (3) den Tábla sin ag an uimhir thagartha sin a chur ar an duine in ionad an phionóis dá bhforáiltear amhlaidh agus forléireofar an fhoráil sin, agus beidh éifeacht léi, dá réir sin.
AN TÁBLA | ||
Uimhir Thagartha | An fhoráil den Acht | An pionós |
(1) | (2) | (3) |
1 | Alt 12 (4) den Roads Act, 1920 | Pionós nach mó ná £200 |
2 | Alt 13 (1) den Roads Act, 1920 | Pionós máil £200 nó pionós máil is ionann agus trí oiread mhéid na dleachta is iníoctha i leith na feithicle nó na bhfeithiclí, cibé acu is mó |
3 | Alt 13 (2) den Roads Act, 1920 | Fíneáil nach mó ná £200 nó príosúnacht ar feadh téarma nach faide ná 6 mhí |
4 | Alt 13 (4) den Roads Act, 1920 | Fíneáil nach mó ná £200 nó príosúnacht ar feadh téarma nach faide ná 6 mhí |
5 | Alt 2 (2) den Acht Airgeadais (Dleachta Máil) (Feithiclí), 1952 | Pionós máil £200 nó trí oiread na difríochta idir an dleacht a íocadh agus an dleacht de réir an ráta is airde (cibé acu is mó) |
6 | Fíneáil nach mó ná £200 | |
(2) Leasaítear leis seo alt 6 den Roads Act, 1920 trí fho-alt (2) a scriosadh.
Orduithe a dhaingniú.
73.—Daingnítear leis seo na hOrduithe a luaitear sa Tábla a ghabhann leis an alt seo.
AN TÁBLA | |
I.R. Uimh. 10 de 1981 | An tOrdú d'Fhorchur Dleachtanna (Uimh. 250) (Beoir), 1981 |
I.R. Uimh. 219 de 1981 | An tOrdú d'Fhorchur Dleachtanna (Uimh. 251) (Dleacht Máil ar Fhíon), 1981 |
I.R. Uimh. 367 de 1981 | An tOrdú d'Fhorchur Dleachtanna (Uimh. 255) (Olaí Hidreacarbóin), 1981 |
I.R. Uimh. 404 de 1981 | An tOrdú d'Fhorchur Dleachtanna (Uimh. 256) (Dleacht Máil ar Olaí Hidreacarbóin), 1981 |
I.R. Uimh. 48 de 1982 | An tOrdú d'Fhorchur Dleachtanna (Uimh. 259) (Dleachtanna Máil), 1982 |
I.R. Uimh. 49 de 1982 | An tOrdú d'Fhorchur Dleachtanna (Uimh. 260) (Dleacht Máil ar Fhís-Seinnteoirí), 1982 |
CUID III
Cáin Bhreisluacha
Léiriú (Cuid III).
74.—Sa Chuid seo—
ciallaíonn “an Príomh-Acht” an tAcht Cánach Breisluacha, 1972;
ciallaíonn “Acht 1976” an tAcht Airgeadais, 1976;
ciallaíonn “Acht 1978” an tAcht Cánach Breisluacha (Leasú), 1978;
ciallaíonn “Acht 1981” an tAcht Airgeadais (Uimh. 2), 1981.
Leasú ar alt 3 (seachadadh earraí) den Phríomh-Acht.
75.—Leasaítear leis seo alt 3 den Phríomh-Acht tríd an bhfo-alt seo a leanas a chur in ionad fho-alt (3):
“(3) (a) Measfar, chun críocha an Achta seo, gurb ionann beostoc, capaill bheo, cúnna beo, glasraí, torthaí, bláthanna, éanlaith chlóis, uibheacha nó iasc a sholáthar ar ceant, agus na hearraí a sholáthar don cheantálaí agus go comhuaineach ag an gceantálaí.
(b) Measfar, chun críocha an Achta seo, gurb ionann beostoc, capaill bheo nó cúnna beo a sholáthar trí ghníomhaire agus na hearraí a sholáthar don ghníomhaire agus go comhuaineach ag an ngníomhaire.”.
Leasú ar alt 5 (seirbhísí a dhéanamh) den Phríomh-Acht.
76.—Leasaítear leis seo alt 5 den Phríomh-Acht tríd an bhfo-alt seo a leanas a chur isteach i ndiaidh fho-alt (4)—
“(4A) I gcás ina soláthróidh duine seirbhísí agus nach mbeidh teideal dlí ag an duine comaoin a ghnóthú maidir nó i ndáil leis an soláthar sin ach go mbeidh airgead faighte maidir nó i ndáil leis an soláthar sin, measfar, chun críocha an Achta seo, na seirbhísí áirithe a bheith arna soláthar ar chomaoin agus measfar, maidir leis an airgead a bheidh faighte, gur comaoin é ar tháinig an duine a sholáthair na seirbhísí áirithe chun bheith ina teideal maidir le nó i ndáil le soláthar na seirbhísí sin.”.
Leasú ar alt 8 (daoine cuntasacha) den Phríomh-Acht.
77.—Leasaítear leis seo alt 8 den Phríomh-Acht—
(a) tríd an mír seo a leanas a chur in ionad mhír (b) i bhfo-alt (3) (a cuireadh isteach le hAcht 1978):
“(b) duine arb é a bheidh go heisiatach in earraí nó seirbhísí inchánach a sholáthróidh sé—
(i) soláthairtí éisc (gan de phróiseáil déanta orthu ach glanadh, sailleadh agus cuisniú), a ghabh sé i gcúrsa gnó iascaireachta mara, do dhaoine inchánach agus do dhaoine lena mbaineann alt 13 (3), nó
(ii) soláthairtí den chineál a shonraítear i bhfomhír (i) agus de cheachtar díobh seo a leanas, nó iad araon, is é sin le rá:
(I) soláthairtí innealra, gléasra nó trealaimh a d'úsáid sé i gcúrsa gnó iascaireachta mara, agus
(II) soláthairtí earraí agus seirbhísí eile nach ndeachaigh, agus nach dóigh go rachaidh, an chomaoin iomlán ina leith thar £15,000 in aon tréimhse leanúnach 12 mhí.”,
(b) tríd an bhfo-alt seo a leanas a chur isteach i ndiaidh fho-alt (3):
“(3A) Dá mba rud é, i gcás duine a sholáthraíonn seirbhísí arb éard iad capaill a thraenáil le haghaidh rásaíochta, ar mó an chomaoin ina leith ná £15,000 in aon tréimhse leanúnach 12 mhí, go mba fheirmeoir an duine sin mura mbeadh soláthar na seirbhísí sin, measfar nach duine inchánach é ach amháin maidir le soláthar na seirbhísí sin agus, cheal rogha, measfar nach duine inchánach é i ndáil le soláthar aon earraí nó seirbhísí a shonraítear i mír (a) agus i bhfomhíreanna (i) agus (iii) de mhír (b) den mhíniú ar ‘feirmeoir’ i bhfo-alt (9) (a cuireadh isteach le hAcht 1978).”,
agus
(c) tríd an míniú seo a leanas a chur in ionad an mhínithe ar “feirmeoir” i bhfo-alt (9):
“ciallaíonn ‘feirmeoir’ duine atá ag gabháil do ghníomhaíocht amháin ar a laghad de chuid Iarscríbhinn A agus—
(a) arb é atá go heisiatach ina chuid soláthairtí ceachtar díobh seo a leanas nó iad araon, is é sin le rá:
(i) soláthairtí toradh talmhaíochta, nó
(ii) soláthairtí seirbhísí talmhaíochta, nó
(b) arb é atá go heisiatach ina chuid soláthairtí ceachtar de na soláthairtí a shonraítear i mír (a), nó iad araon, agus ceann amháin nó níos mó díobh seo a leanas, is é sin le rá:
(i) soláthairtí innealra, gléasra nó trealaimh a d'úsáid sé chun críocha gníomhaíochta de chuid Iarscríbhinn A,
(ii) soláthairtí seirbhísí ard éard iad capaill a thraenáil le haghaidh rásaíochta nach ndeachaigh, agus nach dóigh go rachaidh, an chomaoin iomlán ina leith thar £15,000 in aon tréimhse leanúnach 12 mhí, nó
(iii) soláthairtí earraí agus seirbhísí, seachas iad sin dá dtagraítear i bhfomhíreanna (i) agus (ii) nó i mír (a), nach ndeachaigh, agus nach dóigh go rachaidh, an chomaoin iomlán ina leith thar £15,000 in aon tréimhse leanúnach 12 mhí.”.
Leasú ar alt 10 (an méid ar ar inmhuirearaithe cáin) den Phríomh-Acht.
78.—Leasaítear leis seo alt 10 (a cuireadh isteach le hAcht 1978) den Phríomh-Acht tríd an bhfo-alt seo a leanas a chur isteach i ndiaidh fho-alt (4):
“(4A) I gcás ina ndéanfar earraí ar ar inmhuirearaithe dleacht máil a sholáthar, le linn dóibh bheith i stóras agus roimh an dleacht a bheith íoctha do dhuine neamhchláraithe, déanfar an méid ar ar inmhuirearaithe cáin maidir leis an soláthar a mhéadú méid is ionann agus méid na dleachta ab iníoctha i ndáil leis na hearraí dá mba gur tháinig an dleacht chun bheith dlite tráth an tsoláthair.”
Leasú ar alt 11 (rátaí cánach) den Phríomh-Acht.
79.—(1) Leasaítear leis seo alt 11 den Phríomh-Acht—
(a) i bhfo-alt (1) (a cuireadh isteach le hAcht 1978)—
(i) i mír (a), trí “18 faoin gcéad” a chur in ionad “15 faoin gcéad” (a cuireadh isteach le hAcht 1981),
(ii) i mír (b), trí “(xva)” a chur in ionad “(xv)”, agus
(iii) i mír (c) (a cuireadh isteach leis an Acht Airgeadais, 1980) trí “30 faoin gcéad” a chur in ionad “25 faoin gcéad” (a cuireadh isteach le hAcht 1981),
(b) i bhfo-alt (2)—
(i) i mír (b) (a cuireadh isteach le hAcht 1978), trí “16.67 faoin gcéad” a chur in ionad “20 faoin gcéad” (a cuireadh isteach le hAcht 1981), agus
(ii) i mír (c) (a cuireadh isteach le hAcht 1981), trí “16.67 faoin gcéad” a chur in ionad “20 faoin gcéad”, agus
(iii) trí na míreanna seo a leanas a chur isteach i ndiaidh na míre sin (c):
“(d) Ar sheirbhísí arna soláthar ag ceantálaí, aturnae, gníomhaire eastáit nó gníomhaire eile, is seirbhísí a bhaineann go díreach le soláthar earraí dochorraithe a úsáideadh chun críocha gníomhaíochta de chuid Iarscríbhinn A, beidh cáin inmhuirearaithe de réir an ráta a shonraítear i bhfo-alt (1) (a) ar 16.67 faoin gcéad den mhéid iomlán ar ar inmhuirearaithe cáin agus de réir ráta nialas faoin gcéad ar iarmhéid an mhéid iomláin sin.
(e) Ar sheirbhísí cuntasaíochta feirme nó seirbhísí bainistí feirme a sholáthar beidh cáin inmhuirearaithe de réir an ráta a shonraítear i bhfo-alt (1) (a) ar 16.67 faoin gcéad den mhéid iomlán ar ar inmhuirearaithe cáin agus de réir ráta nialas faoin gcéad ar iarmhéid an mhéid iomláin sin.”.
(2) Beidh éifeacht leis an alt seo seachas fo-alt (1) (b) (iii), agus measfar éifeacht a bheith leis, amhail ar an agus ón lú lá de Bhealtaine, 1982.
Leasú ar alt 12 (asbhaint i leith cáin a iompraíodh nó a íocadh) den Phríomh-Acht.
80.—Leasaítear leis seo alt 12 den Phríomh-Acht—
(a) i bhfo-alt (1) (a cuireadh isteach le hAcht 1978), tríd an mír seo a leanas a chur in ionad mhír (b):
“(b) i leith earraí a d'allmhairigh sé sa tréimhse, an cháin a d'íoc sé nó a iarchuireadh mar a suíodh ó na doiciméid chustam iomchuí a choimeád sé de réir alt 16 (3),”,
agus
(b) i bhfo-alt (3) (a cuireadh isteach le hAcht 1978), i bhfomhír (v) de mhír (a), trí “nó do ghníomhaíochtaí a meastar, de réir alt 8 (3A), nach duine inchánach é i ndáil leo” a chur isteach i ndiaidh “críocha a ghnó”.
Leasú ar alt 12A (forálacha speisialta i leith cánach arna sonrasc ag feirmeoirí cothrom-ráta) den Phríomh-Acht.
81.—(1) Leasaítear leis seo alt 12A den Phríomh-Acht (a cuireadh isteach le hAcht 1978)—
(a) i bhfo-alt (1), trí “1.8 faoin gcéad” a chur in ionad “1.5 faoin gcéad” (a cuireadh isteach le hAcht 1981), agus
(b) tríd an bhfo-alt seo a leanas a chur in ionad fho-alt (2)—
“(2) San Acht seo ciallaíonn ‘feirmeoir cothrom-ráta' feirmeoir nach duine inchánach agus folaíonn sé, i ndáil leis na soláthairtí a shonraítear sa mhíniú ar ‘feirmeoir' in alt 8 (9), duine a meastar, de réir alt 8 (3A), nach duine inchánach é.”.
(2) Beidh éifeacht le fo-alt (1) (a) den alt seo, agus measfar éifeacht a bheith leis, amhail ar an agus ón lú lá de Bhealtaine, 1982.
Leasú ar alt 13 (loghadh cánach ar earraí a onnmhairítear, etc.) den Phríomh-Acht.
82.—Leasaítear leis seo alt 13 den Phríomh-Acht (a cuireadh isteach le hAcht 1978) trí fho-ailt (4) agus (5) a scriosadh.
Leasú ar alt 14 (an cháin a bheidh dlite a chinneadh faoi threoir fáltas airgid) den Phríomh-Acht.
83.—Leasaítear leis seo alt 14 den Phríomh-Acht (a cuireadh isteach le hAcht 1978) trí “(lena n-áirítear seirbhísí ar seirbhísí inchánach iad dá mba sa tréimhse inchánach sin a sholáthrófaí iad)” a chur isteach i ndiaidh “soláthar seirbhísí inchánach” i bhfo-alt (1) (b).
Leasú ar alt 15 (cáin a mhuirearú ar earraí allmhairithe) den Phríomh-Acht.
84.—(1) Leasaítear leis seo alt 15 (a cuireadh isteach le hAcht 1978) den Phríomh-Acht—
(a) trí “(xva)” a chur in ionad “(xv)” i bhfo-alt (2), agus
(b) tríd an bhfo-alt seo a leanas a chur isteach i ndiaidh fho-alt (6):
“(6A) Cúlghairtear leis seo Rialachán 26 de na Rialacháin Cánach Breisluacha, 1979 (I.R. Uimh. 63 de 1979), agus, de réir fhorálacha an Customs Consolidation Act, 1876, agus aon dlí eile ag a bhfuil feidhm sa Stát i ndáil le custaim, mar a chuirtear chun feidhme iad maidir le cáin le fo-alt (6) agus le rialacháin faoin bhfo-alt sin, déanfar cáin arna muirearú faoi alt 2 (1) (b) a íoc ar an modh agus an tráth ab iníoctha í dá mba nach ndearnadh an rialachán sin.”.
(2) Beidh éifeacht le fo-alt (1) (a), agus measfar éifeacht a bheith leis, amhail ar an agus ón lú lá de Bhealtaine, 1982.
Leasú ar alt 16 (dualgas taifid a choimeád) den Phríomh-Acht.
85.—Leasaítear leis seo alt 16 den Phríomh-Acht:
(a) i bhfo-alt (2), trí “agus, maidir le hearraí a d'allmhairigh sé cóipeanna, agus iad stampáilte thar ceann na gCoimisinéir Ioncaim, de na hiontrálacha custam iomchuí” a chur ist each i ndiaidh “chun críche an ghnó sin”, agus
(b) i bhfo-alt (3)—
(i) trí “agus sonraisc” a scriosadh,
(ii) trí “sonraisc, cóipeanna, agus iad stampáilte thar ceann na gCoimisinéirí Ioncaim, d'iontrálacha custam,” a chur isteach i ndiaidh “aon leabhar,”, agus
(iii) trí“, nó le hallmhairiú earraí,” a chur isteach i ndiaidh “soláthar earraí nó seirbhísí”,
agus tá na fo-ailt sin (seachas an coinníoll a ghabhann le fo-alt (3)), arna leasú amhlaidh, leagtha amach sa Tábla a ghabhann leis an alt seo.
AN TÁBLA |
(2) Gach duine, seachas duine cuntasach, a sholáthraíonn earraí nó seirbhísí i gcúrsa nó ag bisiú aon ghnó, coimeádfaidh sé na sonraisc go léir a eisíodh chuige i ndáil le soláthar earraí nó seirbhísí dó chun críche an ghnó sin agus, maidir le hearraí a d'allmhairigh sé, cóipeanna, agus iad stampáilte thar ceann na gCoimisinéirí Ioncaim, de na hiontrálacha custam iomchuí. (3) Taifid a choimeádfaidh duine de bhun an ailt seo agus aon leabhar, sonraisc, cóipeanna, agus iad stampáilte thar ceann na gCoimisinéirí Ioncaim, d'iontrálacha custam, nótaí sochair, nótaí dochair, admhálacha, cuntais, dearbháin, ráitis bainc nó doiciméid eile ar bith a bhaineann le soláthar earraí nó seirbhísí, nó le hallmhairiú earraí, ag an duine agus atá faoi urláimh, i seilbh nó ar fáil ag an duine agus, i gcás aon leabhar, sonrasc, nóta sochair, nóta dochair, admháil, cuntas, dearbhán nó doiciméad eile a d'eisigh an duine chun duine eile, aon chóip den chéanna atá faoi urláimh, i seilbh nó ar fáil ag an duine coimeádfar é faoi urláimh nó ar seilbh nó ar fáil ag an duine sin go ceann tréimhse sé bliana ó dháta an idirbhirt dheiridh lena mbaineann na taifid nó na sonraisc nó aon cheann de na doiciméid eile: |
Leasú ar alt 26 (pionóis i gcoitinne) den Phríomh-Acht.
86.—Leasaítear leis seo alt 26 den Phríomh-Acht—
(a) tríd an bhfo-alt seo a leanas a chur in ionad fho-alt (1):
“(1) Duine ar bith nach gcomhlíonfaidh alt 9 (2), 11 (7), 12A, 16, 17, 18 (2) nó 19 nó aon fhoráil de rialacháin maidir le haon ábhar lena mbaineann na hailt sin roimhe seo dlífear pionós £800 a chur air.”.
(b) i bhfo-alt (2), trí “£500” a chur in ionad “£20”,
(c) i bhfo-alt (2A) (a cuireadh isteach le hAcht 1978), trí “£500” a chur in ionad “£20”,
(d) i bhfo-alt (3), trí “£500” a chur in ionad “£20”,
(e) i bhfo-alt (3A) (a cuireadh isteach leis an Acht Airgeadais, 1973), trí “£800” a chur in ionad “£100”, agus
(f) trí fho-alt (5) a scriosadh.
Leasú ar an gCéad Sceideal a ghabhann leis an bPríomh-Acht.
87.—Leasaítear leis seo an Chéad Sceideal (a cuireadh isteach le hAcht 1978) a ghabhann leis an bPríomh-Acht—
(a) trí mhír (viii) a scriosadh,
(b) tríd an bhfomhír seo a leanas a chur in ionad fhomhír (b) de mhír (ix):
“(b) bailiú préimheanna árachais,”,
agus
(c) tríd an mír seo a leanas a chur in ionad mhír (x):
“(x) seirbhísí a sholáthraíonn tréidlianna i gcúrsa a ngairme;”.
Leasú ar an Dara Sceideal a ghabhann leis an bPríomh-Acht.
88.—(1) Leasaítear leis seo an Dara Sceideal (a cuireadh isteach le hAcht 1976) a ghabhann leis an bPríomh-Acht—
(a) tríd an bhfomhír seo a leanas a chur in ionad fhomhír (b) de mhír (i) (a cuireadh isteach le hAcht 1978):
“(b) ag duine cláraithe laistigh den aerfort neamhchustam do dhuine cláraithe eile laistigh den aerfort neamhchustam;”,
agus
(b) tríd an mír seo a leanas a chur isteach i ndiaidh mhír (xv) (a cuireadh isteach leis an Acht Airgeadais, 1973):
“(xva) leabhair agus leabhráin chlóite lena n-áirítear atlasaí ach gan nuachtáin, tréimhseacháin, bróisiúir, catalóga, cláir, leabhair stáiseanóireachta, leabhair seiceanna, dialanna, albaim, leabhair stampaí, leabhair ticéad nó leabhair cúpón a áireamh;”.
(2) Beidh éifeacht leis an alt seo, seachas fo-alt (1) (a), agus measfar éifeacht a bheith leis, amhail ar an agus ón lú lá de Bhealtaine, 1982.
Leasú ar an Tríú Sceideal a ghabhann leis an bPríomh-Acht.
89.—(1) Leasaítear leis seo Cuid I den Tríú Sceideal (a cuireadh isteach le hAcht 1976) a ghabhann leis an bPríomh-Acht—
(a) tríd an mír seo a leanas a chur in ionad mhír (vii):
“(vii) leabhair agus leabhráin chlóite seachas—
(I) iad sin a shonraítear i mír (xva) den Dara Sceideal lena mbaineann alt 11, agus
(II) leabhair stáiseanóireachta, leabhair seiceanna, dialanna, albaim, agus leabhair stampaí, leabhair ticéad nó leabhair cúpón;”,
(b) tríd an bhfomhír seo a leanas a chur isteach i mír (x) i ndiaidh fhomhír (r):
“(rr) siúinéireacht adhmaid; agus doirse, frámaí dorais, frámaí fuinneoige, painéil fhuinneoige, staighrí agus trusanna dín d'ábhar ar bith,”.
agus
(c) trí na míreanna seo a leanas a chur in ionad mhír (xxxi) (a cuireadh isteach le hAcht 1978):
“(xxxi) ceirníní gramafóin;
(xxxii) troscán, lena n-áirítear codanna agus páirteanna den chéanna agus troscán le trealmhú, den chineál seo a leanas, is é sin le rá—
(a) leapacha, lena n-áirítear naíleapacha agus cliabháin, ach gan naíchóistí a áireamh,
(b) cathaoireacha, stólta, stólta urnaí, toilg, agus earraí dá samhail,
(c) boird, cláir mhaisiúcháin, vardrúis, cófraí tarraiceán, cófraí arda, cófraí, cóifríní, deasca, agus earraí dá samhail,
(d) caibinéid, lena n-áirítear caibinéid atá déanta go speisialta do raidiónna, do sheinnteoirí ceirníní, do challairí agus do theilifíseáin,
(e) cruibeanna súgartha, sciathbhrait sábhála, seilfeanna, ábhair seilfeanna agus seilfaonaid, tralaithe seirbheála, crochadáin hataí agus cótaí, agus crochadáin dá samhail,
ach gan na nithe seo a leanas a áireamh, eadhon, troscán atá déanta nó oiriúnaithe d'imirt cluichí nó cleachtadh coirp, gléasanna ceoil, ornáidí, lampaí, luaithreadáin, boscaí connaidh, buicéid ghuail agus troscán teallaigh eile nó troscán a bhfuil aon mheaisín nó fearas mar chuid de nó feistithe air;
(xxxiii) (a) brait urláir, dallóga, cuirtíní lena n-áirítear éadach cuirtíní agus páirteanna agus gabhálais chun cuirtíní a dhéanamh, agus feistis dá samhail ach gan brait bhalla nó síleála a áireamh,
(b) blaincéid, tochtanna, bráillíní, piliúir agus éadaí leapa eile, tuáillí agus éadach tuáillí,
(c) olann chairpéid agus canbhás,
(d) faibricí, ábhair stuála, ábhair chiúmhsóg, uigí agus spriongaí agus spriongábhar de chineál a úsáidtear de ghnáth i monarú troscáin, agus
(e) ráillí, rianta agus peilméid cuirtíní lena n-áirítear páirteanna, gabhálais agus corda cuirtíní, páirteanna agus gabhálais do dhallóga, corra staighre agus greamáin chairpéid;
(xxxiv) cónraí agus earraí eile de chineál a úsáidtear go coitianta do thaisí na marbh lena n-áirítear ábhair agus gabhálais a úsáidtear go coitianta i monarú na n-earraí sin agus nach n-úsáidtear go coitianta le haghaidh aon chríocha eile.”.
(2) Beidh éifeacht leis an alt seo, agus measfar éifeacht a bheith leis, amhail ar an agus ón lú lá de Bhealtaine, 1982.
Faoiseamh d'óstáin. etc.
90.—(1) San alt seo ciallaíonn “seirbhís cháilitheach” seirbhís ina soláthraítear, do dhaoine nach gcónaíonn sa Stát, faoi chomhaontú arna dhéanamh roimh an lú lá d'Eanáir, 1982, cóiríocht chodlata, i dteannta nó d'éagmais cothaithe, nó gluaisteáin ar fruiliú, báid ar fruiliú nó fialacht, ar tháillí arna socrú tráth déanta an chomhaontaithe, do dhaoine a bhfuil gnó ghníomhaire taistil, gnó tionscnóra turais nó gnó fruilithe gluaisteán nó bád á dhéanamh acu.
(2) Maidir leis na tréimhsí inchánach dar tosach an lú lá de Bhealtaine, 1982, an lú lá d'Iúil, 1982, an lú lá de Mheán Fómhair, 1982, agus an lú lá de Shamhain, 1982, d'ainneoin fhorálacha alt 11 den Phríomh-Acht (arna leasú leis an Acht seo), beidh, agus measfar go raibh, cáin inmhuirearaithe i ndáil le seirbhís cháilitheach a sholáthar de réir ráta 15 faoin gcéad.
CUID IV
Dleachtanna Stampa
Tobhach ar bhainc.
91.—(1) San alt seo,
ciallaíonn “méid inmheasúnaithe” an méid a gheofar tríd an méid sonraithe a roinnt ar a trí agus £5,000,000 a bhaint as an gcomhrann;
ciallaíonn “banc” duine ar shealbhóir é, an lú lá d'Aibreán. 1982, ar cheadúnas a deonaíodh faoi alt 9 d'Acht an Bhainc Ceannais, 1971;
ciallaíonn “tuairisceáin” i ndáil le banc, na tuairisceáin mhíosúla bainc a chuireann an banc ar fáil do Bhanc Ceannais na hÉireann maidir le sócmhainní agus dliteanais an bhainc amhail ar an 30ú lá de Mheán Fómhair, 1981, an 21ú lá de Dheireadh Fómhair, 1981, agus an 18ú lá de Shamhain, 1981;
ciallaíonn “méid sonraithe”—
(a) i gcás banc comhlachaithe, an méid a gheofar trí chomhiomlán na suimeanna a thaispeántar i dtuairisceáin an bhainc sin maidir le Mír 7 i bhFoscríbhinn II de na tuairisceáin mar choigeartú ar chuntais reatha le haghaidh seiceanna idirthurais a dhealú as comhiomlán na suimeanna a thaispeántar sna tuairisceáin maidir le cuntais reatha agus cuntais taisce atá ag daoine ar bith in oifigí an bhainc sa Stát agus ar suimeanna iad a thaispeántar mar dhliteanais de chuid an bhainc sna tuairisceáin sin;
(b) i gcás aon bhainc eile, an méid a gheofar trí chomhiomlán na suimeanna a thaispeántar san anailís ar dhliteanais roghnaithe i dtuairisceáin an bhainc sin mar shuimeanna a dhlitear do bhainc (lena n-áirítear bainc nach bainc de réir bhrí fho-alt (1) den alt seo) maidir le cuntais reatha, cuntais taisce, cuntais eile agus iasachtaí urraithe a dhealú as comhiomlán na suimeanna a thaispeántar sna tuairisceáin maidir le cuntais reatha, cuntais taisce, cuntais eile agus iasachtaí urraithe atá ag daoine ar bith in oifigí an bhainc sa Stát agus ar suimeanna iad a thaispeántar mar dhliteanais de chuid an bhainc sna tuairisceáin sin.
(2) Déanfaidh banc, tráth nach déanaí ná an 15ú lá de Mheán Fómhair, 1982, ráiteas i scríbhinn a sheachadadh ar na Coimisinéirí Ioncaim a thaispeánfaidh an méid inmheasúnaithe le haghaidh an bhainc sin, an méid sonraithe le haghaidh an bhainc sin, agus na suimeanna dá dtagraítear sa mhíniú ar “méid sonraithe” i bhfo-alt (1) den alt seo ar faoina dtreoir a ríomhadh an méid sonraithe sin.
(3) Ar gach ráiteas a sheachadfar de bhun fho-alt (2) den alt seo muirearófar dleacht stampa ar cóimhéid lena gcomhshuim seo a leanas:
(a) 0.2 faoin gcéad den chuid sin den mhéid inmheasúnaithe a thaispeántar ann nach mó ná £100,000,000, agus
(b) 0.35 faoin gcéad den chuid sin den mhéid inmheasúnaithe a thaispeántar ann is mó ná £100,000,000:
Ar choinníoll, in aon chás nach mó ná £100,000,000 an méid inmheasúnaithe a thaispeántar sa ráiteas, go muirearófar dleacht stampa ar cóimhéid le 0.2 faoin gcéad den mhéid inmheasúnaithe a thaispeántar ann.
(4) Déanfaidh an banc an dleacht a mhuirearófar le fo-alt (3) den alt seo ar ráiteas a sheachadfaidh banc de bhun fho-alt (2) den alt seo a íoc an tráth a sheachadfar an ráiteas.
(5) Tabharfaidh banc cibé sonraí do na Coimisinéirí Ioncaim a mheasfaidh na Coimisinéirí Ioncaim is gá i ndáil le haon ráiteas a cheanglaíonn an t-alt seo ar an mBanc a sheachadadh.
(6) I gcás ina mainneoidh banc aon ráiteas a cheanglaítear le fo-alt (2) den alt seo a sheachadadh laistigh den tréimhse ama dá bhforáiltear san fho-alt sin nó ina mainneoidh sé an dleacht is inmhuirearaithe ar aon ráiteas den sórt sin a íoc tráth a sheachadta, dlífidh an banc, amhail ó dháta an Achta seo a rith go dtí an lá a n-íocfar an dleacht, ús de réir 15 faoin gcéad sa bhliain a íoc uirthi, mar phionós, i dteannta na dleachta, agus ina theannta sin, dlífidh sé, mar phionós breise, ón 15ú lá de Mheán Fómhair, 1982, suim a íoc is ionann agus 1 faoin gcéad den dleacht in aghaidh gach lae a fhanfaidh an dleacht gan íoc agus beidh gach pionós inghnóthaithe sa tslí chéanna amhail is dá mba chuid den dleacht an pionós.
(7) Féadfaidh na Coimisinéirí Ioncaim seachadadh aon ráitis a cheanglaítear le fo-alt (2) den alt seo a fhorghníomhú faoi alt 47 den Succession Duty Act, 1853, ar gach cuma amhail is dá mba chuntas mar a luaitear san alt sin an ráiteas sin agus amhail is dá mba fhaillí mar a luaitear san alt sin an mhainneachtain faoin ráiteas sin a bheith gan seachadadh.
(8) Ní dhéanfar an dleacht stampa a mhuirearaítear leis an alt seo a lamháil mar asbhaint chun aon cháin nó dleacht is iníoctha ag an mbanc a ríomh.
Tobhach ar phréimheanna árachais áirithe.
92.—(1) San alt seo—
ciallaíonn “méid inmheasúnaithe”, i ndáil le ráithe, an t-ollmhéid a fuair árachóir ar mhodh préimheanna sa ráithe sin maidir le gnó arna sheoladh ag an árachóir sa Stát an 1ú lá de Lúnasa, 1982, nó aon lá dá éis, ach gan féachaint do mhéid eisiata;
ciallaíonn “méid eisiata”—
(a) méid a fuarthas i gcúrsa nó ar mhodh athárachú;
(b) préimh a fuarthas maidir le gnó sna haicmí seo a leanas den Iarscríbhinn a ghabhann leis an gCéad Treoir ón gComhairle, 73/239/CEE dar dáta 24 Iúil, 1973 (IO Uimh. L228. 16/8/1973), eadhon, 5, 6, 7, 11 agus 12 in aicmí 1 agus 10 sa mhéid go mbaineann siad le hárachú paisinéirí i bhfeithiclí muirí agus eitlíochta agus le hárachas dliteanais iompróra, faoi seach, agus in aicme 14 sa mhéid go mbaineann sí le creidmheas onnmhairiúcháin;
(c) préimh a fuarthas maidir le gnó in aicme VII den Iarscríbhinn a ghabhann leis an gCéad Treoir ón gComhairle, 79/267/CEE dar dáta 5 Márta 1979 (IO Uimh. L63, 13/3/1979);
ciallaíonn “árachóir” duine is sealbhóir ar cheadúnas árachais faoin Acht Árachais, 1936, nó is sealbhóir ar údarú de réir bhrí Rialacháin na gComhphobal Eorpach (Árachas Neamh-Shaoil), 1976 (I.R. Uimh. 115 de 1976), nó a sheolann gnó árachais i gcomhréir le forálacha an Assurance Companies Act, 1909;
tá le “préimh” an bhrí chéanna atá le “praemium” san Acht Árachais, 1936;
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) Déanfaidh árachóir, laistigh de 30 lá ó dheireadh na ráithe dar críoch an 30ú lá de Mheán Fómhair, 1982, agus laistigh de 30 lá ó dheireadh gach ráithe dá éis sin, ráiteas i scríbhinn a sheachadadh ar na Coimisinéirí Ioncaim a thaispeánfaidh an méid inmheasúnaithe le haghaidh an árachóra sin don ráithe sin.
(3) Ar gach ráiteas a sheachadfar de bhun fho-alt (2) den alt seo, muirearófar dleacht stampa ar cóimhéid le haon faoin gcéad den mhéid inmheasúnaithe a thaispeántar ann.
(4) Déanfaidh an t-árachóir an dleacht a mhuirearófar le fo-alt (3) den alt seo ar ráiteas a sheachadfaidh árachóir de bhun fho-alt (2) den alt seo a íoc an tráth a sheachadfar an ráiteas.
(5) Tabharfaidh árachóir cibé sonraí do na Coimisinéirí Ioncaim a mheasfaidh na Coimisinéirí Ioncaim is gá i ndáil le haon ráiteas a cheanglaíonn an t-alt seo ar an árachóir a sheachadadh.
(6) I gcás ina mainneoidh árachóir aon ráiteas a cheanglaítear le fo-alt (2) den alt seo a sheachadadh laistigh den tréimhse ama a shonraítear san fho-alt sin nó ina mainneoidh árachóir aon dleacht is inmhuirearaithe ar aon ráiteas den sórt sin a íoc tráth a sheachadta, dlífidh an t-árachóir, i dteannta na dleachta, ús de réir 15 faoin gcéad sa bhliain a íoc uirthi ó dheireadh na ráithe lena mbaineann an ráiteas go dtí an lá a n-íocfar an dleacht.
(7) Féadfaidh na Coimisinéirí Ioncaim seachadadh aon ráitis a cheanglaítear le fo-alt (2) den alt seo a fhorghníomhú faoi alt 47 den Succession Duty Act, 1853, ar gach cuma amhail is dá mba chuntas mar a luaitear san alt sin an ráiteas sin agus amhail is dá mba fhaillí mar a luaitear san alt sin an mhainneachtain faoin ráiteas sin a bheith gan seachadadh.
Ionstraimí áirithe a bheith díolmhaithe ó dhleacht stampa.
93.—(1) San alt seo ciallaíonn “maoin” talamh talmhaíochta agus folaíonn sé cibé foirgnimh feirme agus tithe feirme is de ghné is iomchuí don mhaoin.
(2) Faoi réir alt 4 den Stamp Act, 1891, ní mhuirearófar dleacht stampa ar aon ionstraim lena mbaineann an t-alt seo.
(3) Baineann an t-alt seo le hionstraim, arb éard í tíolacadh nó aistriú a oibríonn mar dhiúscairt shaorálach inter vivos, i gcás deimhniú a bheith san ionstraim ón bpáirtí chuig a bhfuil an mhaoin á tíolacadh nó á haistriú á rá gur duine cáilithe an duine atá ag teacht i dteideal leas tairbhiúil iomlán sa mhaoin (nó, i gcás níos mó ná duine amháin teacht i dteideal leasa thairbhiúil inti, gur duine cáilithe gach duine díobh).
(4) San alt seo ciallaíonn “duine cáilithe” duine a suífear maidir leis, chun sástacht na gCoimisinéirí Ioncaim—
(a) go raibh sé faoi bhun 35 bliana d'aois an dáta a forghníomhaíodh an ionstraim iomchuí, agus
(b) (i) gur duine é is sealbhóir ar dheimhniú arna eisiúint—
(I) ag an gComhairle Oiliúna Talmhaíochta á dheimhniú gur chríochnaigh sé go sásúil cúrsa oiliúna talmhaíochta a mhair 100 uair a chloig ar a laghad, nó
(II) ag an mBord Printíseachta Feirme á dheimhniú gur chríochnaigh sé go sásúil an cúrsa faoin Scéim Printíseachta d'Fheirmeoirí de chuid an Bhoird nó an cúrsa faoin Scéim d'Fheirmeoirí faoi Oiliúint de chuid an Bhoird, nó
(III) ag an Aire Talmhaíochta nó ag coiste talmhaíochta arna bhunú faoin Acht Talmhaíochta, 1931, ar dheimhniú é a eisíodh roimh an lú lá de Nollaig, 1980, agus a dheimhníonn gur chríochnaigh sé go sásúil cúrsa is ionann agus an cúrsa dá dtagraítear i mír (b) (i) (I) den fho-alt seo,
nó
(ii) gur duine é a bhfuil céim ollscoile, nó cáilíocht ollscoile mar í aige, sa talmhaíocht,
agus
(c) go n-úsáidfear an mhaoin chun críocha talmhaíochta.
(5) Beidh éifeacht leis an alt seo maidir le haon ionstraim a fhorghníomhófar tar éis dháta an Achta seo a rith agus sula mbeidh dhá bhliain caite ón dáta sin.
Leasú ar an gCéad Sceideal a ghabhann leis an Stamp Act, 1891.
94.—(1) San alt seo ciallaíonn “an Chéad Sceideal” an Chéad Sceideal, arna leasú leis an Acht Airgeadais, 1970, agus le hachtacháin dá éis, a ghabhann leis an Stamp Act, 1891.
(2) Leasaítear leis seo an Chéad Sceideal (seachas an Ceannteideal “CONVEYANCE or TRANSFER on sale of any stocks or marketable securities.”, an Ceannteideal “CONVEYANCE or TRANSFER on sale of any property other than stocks or marketable securities.”, an Ceannteideal “LEASE” agus an Ceannteideal “POLICY OF LIFE INSURANCE”), ailt 56, 59, 62 agus 106 den Stamp Act, 1891, alt 9 den Finance Act, 1902, agus alt 42 den Finance Act, 1920, trí “£5” a chur in ionad “fifty pence” gach áit a bhfuil sé agus leasaítear leis seo alt 30 den Acht Airgeadais, 1961, trí “£5” a chur in ionad “caoga pingin”.
(3) Cuirtear leis seo an Ceannteideal atá leagtha amach i gCuid I den Cheathrú Sceideal a ghabhann leis an Acht seo in ionad an Cheannteidil “DUPLICATE or COUNTERPART of any instrument chargeable with any duty.” sa Chéad Sceideal.
(4) (a) Cuirtear leis seo na Ceannteidil atá leagtha amach i gCuid II den Cheathrú Sceideal a ghabhann leis an Acht seo in ionad na gCeannteideal “POLICY OF LIFE INSURANCE.” agus “POLICY OF LIFE INSURANCE made for a period not exceeding two years” sa Chéad Sceideal.
(b) (i) Beidh siad seo a leanas díolmhaithe ó gach dleacht stampa:
(I) nótaí árachais, duillíní agus ionstraimí eile a dhéantar go hiondúil in oirchill polasaí foirmiúil a eisiúint, ach nach ionstraimí a bhaineann le hárachas saoil;
(II) ionstraimí ina ndéantar athruithe ar théarmaí nó coinníollacha aon pholasaí árachais seachas árachas saoil;
agus ní tuigthe, chun críocha an Stamp Act, 1891, gur polasaí árachais ionstraim a dhíolmhaítear de bhua fhomhír (i) (I) den mhír seo.
(ii) Ní mhuirearófar dleacht is mó ná £1 ar ionstraim de bhíthin amháin go bhfuil inti nó go mbaineann sí le dhá ábhar éagsúla nó níos mó a bhfuil gach ábhar acu faoi réim an Cheannteidil “POLICY of INSURANCE other than Life Insurance” (a cuireadh isteach leis an bhfo-alt seo).
(5) Cuirtear leis seo an mhír atá leagtha amach i gCuid III den Cheathrú Sceideal a ghabhann leis an Acht seo in ionad mhír (4) den Cheannteideal “CONVEYANCE or TRANSFER on sale of any property other than stocks or marketable securities.” sa Chéad Sceideal.
(6) (a) Faoi réir mhír (b) den fho-alt seo, tiocfaidh an t-alt seo i ngníomh ar dháta an Achta seo a rith.
(b) Tiocfaidh fo-alt (4) den alt seo i ngníomh an lú lá de Lúnasa, 1982.
(c) Ní bheidh éifeacht leis an bhfo-alt sin (4) maidir le haon ionstraim dá dtagraítear ann a forghníomhaíodh roimh an lú lá sin de Lúnasa, 1982, ná ní bheidh éifeacht le forálacha eile an ailt seo maidir le haon ionstraim a forghníomhaíodh roimh dháta an Achta seo a rith.
Leasú ar alt 41 (dleacht stampa ar bhillí malairte agus ar nótaí gealltanais) den Acht Airgeadais. 1970.
95.—(1) Leasaítear leis seo alt 41 den Acht Airgeadais, 1970, trí “5p” a chur in ionad “3p” (a cuireadh isteach leis an Acht Airgeadais, 1981) sa dá áit ina bhfuil sé.
(2) Cúlghairtear leis seo an tOrdú d'Fhorchur Dleachtanna (Uimh. 252) (Dleacht Stampa ar Bhillí Malairte agus ar Nótaí Gealltanais), 1981 (I.R. Uimh. 271 de 1981).
(3) Beidh éifeacht leis an alt seo maidir le billí malairte agus nótaí gealltanais a tharraingeofar ar dháta an Achta seo a rith nó aon lá dá éis.
Leasú ar alt 19 (tíolacadh nó aistriú ar dhíol — teorainn le dleacht stampa i leith idirbhearta áirithe idir comhlachtaí corpraithe) den Acht Airgeadais, 1952.
96.—(1) Leasaítear leis seo alt 19 (a cuireadh isteach leis an Acht Airgeadais, 1980) den Acht Airgeadais, 1952, tríd an bhfo-alt seo a leanas a chur in ionad fho-alt (1):
“(1) Déanfar dleacht stampa is inmhuirearaithe faoi réim nó faoi threoir an cheannteidil ‘Conveyance or Transfer on sale of any property other than stocks or marketable securities’ sa Chéad Sceideal a ghabhann leis an Stamp Act, 1891, ar aon ionstraim lena mbaineann an t-alt seo, a mhuirearú de réir £1 in aghaidh gach £50 nó cuid chodánach de £50 de mhéid nó luach chomaoin an díola, nó, i gcás tíolacadh nó aistriú a oibríonn mar dhiúscairt shaorálach inter vivos, de luach na maoine a thíolacfar nó a aistreofar.”.
(2) Cúlghairtear leis seo an tOrdú d'Fhorchur Dleachtanna (Uimh. 253) (Teorainn leis an Dleacht Stampa maidir le hIdirbhearta Áirithe idir Comhlachtaí Corpraithe), 1981 (I.R. Uimh. 272 de 1981).
(3) Ní bheidh éifeacht leis an alt seo maidir le haon ionstraim a forghníomhaíodh roimh dháta an Achta seo a rith.
CUID V
Cáin Fháltas Caipitiúil
Léiriú (Cuid V).
97.—Sa Chuid seo ciallaíonn “an Príomh-Acht” an tAcht um Cháin Fháltas Caipitiúil, 1976.
Sochair áirithe a bheith díolmhaithe.
98.—I gcás ina ndéanfar, ar threoir ón diúscróir, bronntanas nó oidhreacht a ghlacadh saor ó cháin ar dháta an Achta seo a rith nó dáta dá éis, measfar go n-áireofar ar an sochar a ghlacfar méid na cánach is inmhuirearaithe ar an mbronntanas nó ar an oidhreacht sin ach nach n-áireofar méid na cánach is inmhuirearaithe ar an gcáin sin.
Leasú ar alt 5 (measfar bronntanas a bheith glactha) den Phríomh-Acht.
99.—Beidh éifeacht le halt 5(6) den Phríomh-Acht, maidir le bronntanas nó oidhreacht a mheasfar a bheith glactha an 2ú lá de Mheitheamh, 1982, nó aon lá dá éis, ionann is dá ndéanfaí—
(a) i mír (a), “, roimh an 28ú lá d'Fheabhra, 1974,” a scriosadh, agus
(b) i mír (b), “roimh an 28ú lá d'Fheabhra, 1974,” a scriosadh.
Leasú ar alt 19 (luach maoine talmhaíochta) den Phríomh-Acht.
100.—Beidh éifeacht le halt 19 den Phríomh-Acht, maidir le bronntanas nó oidhreacht a ghlacfar an lú lá d'Aibreán, 1982, nó aon lá dá éis, ionann is dá gcuirfí “£200,000” in ionad “£150,000” (a cuireadh isteach leis an Acht Airgeadais, 1980) gach áit a bhfuil sé.
Leasú ar alt 36 (tuairisceáin a sheachadadh) den Phríomh-Acht.
101.—(1) Leasaítear leis seo alt 36 den Phríomh-Acht tríd an bhfo-alt seo a leanas a chur in ionad fho-alt (3) (a cuireadh isteach leis an Acht Airgeadais, 1978)—
“(3) Baineann fo-alt (2) le bronntanas—
(a) i gcás ar mó luach inchánach an bhronntanais sin, a mhéid is bronntanas inchánach é, ná méid is ionann agus 80 faoin gcéad den luach is ísle ar a mbeidh, ar dháta an bhronntanais sin, cáin inmhuirearaithe maidir le bronntanas a ghlac deontaí an bhronntanais sin ó dhiúscróir an bhronntanais,
(b) i gcás ina mbeidh luach inchánach an bhronntanais sin, a mhéid is bronntanas inchánach é, le comhiomlánú le bronntanais a ghlac deontaí an bhronntanais sin. ar dháta nó roimh dháta an bhronntanais sin, ó dhiúscróir ar bith agus go méadaíonn sé tríd sin luach inchánach iomlán na mbronntanas inchánach go léir a comhiomlánaíodh amhlaidh agus a ghlac an deontaí sin ó dhiúscróir ar bith ó mhéid is lú ná an méid, nó is comhionann leis an méid, a shonraítear i mír (a) go dtí méid is mó ná an méid a shonraítear amhlaidh,
(c) i gcás ina mbeidh luach inchánach an bhronntanais sin, a mhéid is bronntanas inchánach é, le comhiomlánú le bronntanais a ghlac deontaí an bhronntanais sin, ar dháta nó roimh dháta an bhronntanais sin, ó dhiúscróir ar bith agus go méadaíonn sé tríd sin luach inchánach iomlán na mbronntanas inchánach go léir a comhiomlánaíodh amhlaidh agus a ghlac an deontaí sin ó dhiúscróir ar bith ó mhéid is mó ná an méid a shonraítear i mír (a) nó
(d) i gcás na Coimisinéirí á cheangal trí fhógra i scríbhinn ar an deontaí tuairisceán a sheachadadh,
agus chun críocha an fho-ailt seo, folaíonn tagairt do bhronntanas nó do bhronntanas inchánach tagairt do chuid de bhronntanas nó do chuid de bhronntanas inchánach, de réir mar a bheidh.”.
(2) Beidh éifeacht leis an alt seo i ndáil le bronntanais a ghlacfar an 2ú lá de Mheitheamh, 1982, nó aon lá dá éis.
Leasú ar an Dara Sceideal a ghabhann leis an bPríomh-Acht.
102.—(1) Leasaítear leis seo an Dara Sceideal a ghabhann leis an bPríomh-Acht—
(a) i gCuid I—
(i) trí na míreanna seo a leanas a chur in ionad mhíreanna 3, 4 agus 7:
“3. Faoi réir fhorálacha mhír. 6, déanfar an cháin is inmhuirearaithe ar luach inchánach bronntanais inchánach nó oidhreachta inchánach, i gcás nach mbeidh aon bhronntanas inchánach eile nó aon oidhreacht inchánach eile, lenar bhain an Tábla iomchuí céanna, glactha ag an deontaí nó ag an gcomharba an 2ú lá de Mheitheamh, 1982, nó aon lá dá éis, a ríomh de réir an ráta nó na rátaí cánach is infheidhme ar an luach inchánach sin faoin Tábla iomchuí sin.
4. Faoi réir fhorálacha mhír 6, déanfar an cháin is inmhuirearaithe ar luach inchánach bronntanais inchánach nó oidhreachta inchánach, i gcás ina mbeidh an deontaí nó an comharba tar éis bronntanas inchánach amháin nó níos mó, nó oidhreacht inchánach amháin nó níos mó, lenar bhain an Tábla iomchuí céanna, a ghlacadh an 2ú lá de Mheitheamh, 1982, nó aon lá dá éis, a ríomh de réir an ráta nó na rátaí cánach is infheidhme faoin Tábla iomchuí sin ar an gcuid sin de chomhiomlán—
(a) an luacha inchánach sin; agus
(b) luachanna inchánach na mbronntanas inchánach agus na n-oidhreachtaí inchánach uile den sórt sin roimhe sin,
arb í an chuid is airde í den chomhiomlán sin agus is comhionann leis an luach inchánach sin.
7. Chun críocha an Sceidil seo, comhairfear mar aon ní amháin na bronntanais agus na hoidhreachtaí go léir a bheidh deontaí nó comharba tar éis a ghlacadh an lá céanna ó dhiúscróir amháin nó ó dhiúscróirí leithleacha i gcás ina mbainfidh an Tábla iomchuí céanna leis na bronntanais agus na hoidhreachtaí uile den sórt sin agus chun an méid cánach a fhionnadh is iníoctha ar bhronntanas amháin, nó ar oidhreacht amháin, de bhronntanais leithleacha nó d'oidhreachtaí leithleacha a glacadh amhlaidh an lá céanna, déanfar an méid cánach a bheidh ríofa faoin Sceideal seo mar mhéid cánach is iníoctha ar na bronntanais nó na hoidhreachtaí sin uile a glacadh an lá sin, agus a comhaireadh mar aon ní amháin, a chionroinnt go rátúil de réir luachanna inchánach na mbronntanas inchánach agus na m-oidhreachtaí leacha a glacadh amhlaidh an lá céanna.”,
agus
(ii) tríd an mír seo a leanas a chur isteach i ndiaidh mhír 10 (a cuireadh isteach leis an Acht Airgeadais, 1981):
“11. Chun críocha an Sceidil seo, folaionn tagairt do bhronntanas nó d'oidhreacht, nó do bhronntanas inchánach nó d'oidhreacht inchánach, tagairt do chuid de bhronntanas nó d'oidhreacht, nó do chuid de bhronntanas inchánach nó d'oidhreacht inchánach, de réir mar a bheidh.”,
agus
(b) i mír 1 de Chuid I agus i gCuid II, trí, “nó na diúscróirí” a chur isteach i ndiaidh “diúscróir” gach áit a bhfuil sé.
(2) Beidh éifeacht leis an alt seo i ndáil le bronntanais agus oidhreachtaí a ghlacfar an 2ú lá de Mheitheamh, 1982, nó aon lá dá éis.
CUID VI
Ilghnéitheach
An Cuntas Fuascailte Seirbhísí Caipitiúla.
103.—(1) San alt seo—
ciallaíonn “an príomh-alt” alt 22 den Acht Airgeadais, 1950;
ciallaíonn “alt leasaitheach 1981” alt 51 den Acht Airgeadais, 1981;
ciallaíonn “an dóú blianacht bhreise is tríocha” an tsuim a mhuirearófar 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, 1982, beidh éifeacht le fo-alt (4) d'alt leasaitheach 1981 ach “£29,731,201” a chur in ionad “£29,870,308”.
(3) Beidh éifeacht le fo-alt (6) d'alt leasaitheach 1981 ach “£18,767,875” a chur in ionad “£19,228,162”.
(4) Déanfar suim £35,938,852 chun iasachtaí, mar aon le hús ar an gcéanna, i leith seirbhísí caipitiúla a fhuascailt, 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, 1982.
(5) Déanfar an dóú blianacht bhreise is tríocha a íoc isteach sa Chuntas ar cibé modh agus cibé tráthanna sa bhliain airgeadais iomchuí a chinnfidh an tAire.
(6) Féadfar aon mhéid den dóú blianacht bhreise is tríocha, nach mó ná £23,134,615 aon bhliain airgeadais áirithe, a úsáid chun an t-ús ar an bhfiach poiblí a íoc.
(7) Déanfar iarmhéid an dóú blianacht bhreise is tríocha a úsáid in aon cheann nó níos mó de na slite a shonraítear i bhfo-alt (6) den phríomh-alt.
Cúram agus bainistí cánacha agus dleachtanna.
104.—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.
105.—(1) Féadfar an tAcht Airgeadais, 1982, 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 le custaim) a fhorléiriú i dteannta na nAchtanna Custam agus (a mhéid a bhaineann 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 1981, agus féadfar na hAchtanna Cánach Breisluacha, 1972 go 1982, a ghairm díobh le chéile.
(5) Forléireofar Cuid IV den Acht seo i dteannta an Stamp Act, 1891, agus na n-achtachán ag leasú nó ag leathnú an Achta sin.
(6) Forléireofar Cuid V den Acht seo i dteannta an Achta um Cháin Fháltas Caipitiúil, 1976, agus na n-achtachán ag leasú nó ag leathnú an Achta sin.
(7) Measfar gur tháinig Cuid I den Acht seo i bhfeidhm agus glacfaidh sí éifeacht, ach amháin mar a fhoráiltear a mhalairt go sainráite inti, amhail ar an agus ón 6ú lá d'Aibreán, 1982.
(8) Tiocfaidh Cuid III den Acht seo i bhfeidhm, ach amháin mar a fhoráiltear a mhalairt go sainráite inti, amhail ar an agus ón lú lá de Mheán Fómhair, 1982.
(9) 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
Leasuithe de dhroim Athruithe ar Fhaoisimh Phearsanta
1. Leasaítear leis seo an tAcht Cánach Ioncaim, 1967, de réir na bhforálacha seo a leanas:
(a) in alt 138—
(i) i mír (a), trí “£2,900” a chur in ionad “£2,230” sa chéad áit a bhfuil sé agus tríd an gcoinníoll a ghabhann leis an mír sin a scriosadh,
(ii) i mír (b), trí “£1,950” a chur in ionad “£1,185” agus trí “£2,900” a chur in ionad “£2,230”, agus
(iii) i mír (c), trí “£1,450” a chur in ionad “£1,115”,
(b) in alt 138A—
(i) trí “beidh sé i dteideal asbhaint £950, más pearsa aonair é lena mbaineann mír (b) (i) d'alt 138, nó beidh sé i dteideal asbhaint £1,450 más pearsa aonair é lena mbaineann mír (c) d'alt 138,” a chur in ionad “beidh sé i dteideal asbhaint £650”, agus
(ii) trí “lena fearchéile, nó i gcás fear agus bean a chónaíonn le chéile mar fhearchéile agus banchéile”, a chur in ionad “lena fearchéile”,
(c) ní bheidh feidhm ná éifeacht le hailt 139 agus 140,
(d) in alt 141, i bhfo-alt (1A), trí “£100” a chur in ionad “£195”,
(e) in alt 142, i bhfo-alt (1) trí “£110” a chur in ionad “£95”, gach áit a bhfuil sé.
2. Leasaítear leis seo alt 3 den Acht Airgeadais, 1969, trí “£700” a chur in ionad “£500” i bhfo-alt (1).
3. Leasaítear leis seo alt 11 den Acht Airgeadais, 1971, i bhfo-alt (2), trí “£500” a chur in ionad “£400” gach áit a bhfuil sé agus trí “£1,200” a chur in ionad “£1,000”.
4. Leasaítear leis seo alt 8 den Acht Airgeadais, 1974, i bhfo-alt (1), trí “£200” a chur in ionad “£180” agus trí “£100” a chur in ionad “£80”.
AN DARA SCEIDEAL
Leasuithe de Dhroim Athruithe ar Rátaí Cánach Corparáide
Cuid I
Feidhm ailt 182 agus 184 (faoiseamh maidir le caillteanais agus liúntais chaipitiúla áirithe) den Acht Cánach Corparáide, 1976
1. Ní bheidh éifeacht le halt 19 (3) den Acht Airgeadais, 1977, maidir le haon tréimhse chuntasaíochta ar tar éis an 31ú lá de Nollaig, 1981, di go hiomlán.
2. I gcás ar sa bhliain airgeadais 1981 do chuid de thréimhse chuntasaíochta agus gur sa bhliain airgeadais 1982 don chuid eile di, déileálfar, chun críocha ailt 182 agus 184 den Acht Cánach Corparáide, 1976, alt 19 (3) den Acht Airgeadais, 1977, agus mhír 1, leis an dá chuid den tréimhse chuntasaíochta ionann is dá mba thréimhsí cuntasaíochta ar leithligh iad.
3. I gcás ina ndéileálfar, faoi mhír 2, le cuid de thréimhse chuntasaíochta mar thréimhse chuntasaíochta ar leithligh, is tuigthe, chun críocha an ailt sin 184, gurb éard í an cháin chorparáide a mhuirearófar i leith na coda lena ndéileálfar amhlaidh an cháin chorparáide a mhuirearófaí dá mba thréimhse chuntasaíochta ar leithligh an chuid sin.
Cuid II
Leasú ar Chaibidil VI (Cáin Chorparáide: Faoiseamh i ndáil le hIoncam Áirithe de chuid Cuideachtaí Monaraíochta) den Acht Airgeadais, 1980
1. Leasaítear leis seo alt 41 (2) den Acht Airgeadais, 1980, maidir le haon tréimhse chuntasaíochta ar tar éis an 31ú lá de Nollaig, 1981, di go hiomlán, trí “ceithre chúigiú” a chur in ionad “seacht naoú”.
2. Maidir le haon tréimhse chuntasaíochta ar sa bhliain airgeadais 1981 do chuid di agus gur sa bhliain airgeadais 1982 don chuid eile di, beidh éifeacht le halt 41 (2) den Acht Airgeadais, 1980, ionann is dá gcuirfí an méid seo a leanas in ionad na bhfocal ó “a laghdú seacht naoú” go dú deireadh an fho-ailt:
“a laghdú—
(a) seacht naoú sa mhéid gur cáin chorparáide í arna muirearú ar bhrabúis a bheidh, faoi alt 6 (3) den Acht Cánach Corparáide, 1976, á gcionroinnt ar an mbliain airgeadais 1981, agus
(b) ceithre chúigiú sa mhéid gur cáin chorparáide í arna muirearú ar bhrabúis a bheidh, faoin alt sin 6 (3), á gcionroinnt ar an mbliain airgeadais 1982,
agus maidir leis an gcáin chorparáide is inchurtha i leith an ioncaim ó dhíol na n-earraí sin—
(i) is é a bheidh inti, chun críocha mhír (a), an méid a bhfuil idir é agus an chuid den cháin chorparáide iomchuí arna muirearú ar bhrabúis a bheidh, faoin alt sin 6 (3), á gcionroinnt ar an mbliain airgeadais 1981 an chomhréir chéanna atá 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, agus
(ii) is é a bheidh inti, chun críocha mhír (b), an méid a bhfuil idir é agus an chuid den cháin chorparáide iomchuí arna muirearú ar bhrabúis a bheidh, faoin alt sin 6 (3), á gcionroinnt ar an mbliain airgeadais 1982 an chomhréir chéanna atá 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. Leasaítear leis seo ailt 47 (2) agus 48 (2) den Acht Airgeadais, 1980, maidir le haon tréimhse chuntasaíochta ar tar éis an 31ú lá de Nollaig, 1981, di go hiomlán—
(a) i mír (i) d'alt 47 (2), trí | “5” ___ 4 | a chur in ionad | “9” ___ 7 | , |
(b) i mír (ii) den alt sin 47 (2), trí | “1” ___ 4 | a chur in ionad | “2” ___ 7 | , agus |
(c) i mír (ii) d'alt 48 (2), trí | “1” ___ 4 | a chur in ionad | “2” ___ 7 | . |
4. I gcás ina ndéileálfar, de bhua mhír 2 de Chuid I, le cuid de thréimhse chuntasaíochta mar thréimhse chuntasaíochta ar leithligh chun críocha ailt 182 agus 184 den Acht Cánach Corparáide, 1976, déileálfar leis an gcuid sin mar thréimhse chuntasaíochta ar leithligh freisin chun críocha mhír 3 den Chuid seo agus chun críocha ailt 47 (2) agus 48 (2) den Acht Airgeadais, 1980, agus is tuigthe, chun críocha na n-alt sin 47 (2) agus 48 (2), gurb éard í an cháin chorparáide a mhuirearófar i leith coda de thréimhse chuntasaíochta lena ndéileálfar amhlaidh an cháin chorparáide a mhuirearófaí dá mba thréimhse chuntasaíochta ar leithligh an chuid sin.
AN TRÍÚ SCEIDEAL
Scéimeanna Brabús-Roinnte
Cuid I
Scéimeanna a Cheadú
1.—(1) Ar iarratas ó chomhlacht corpraithe (dá ngairtear “an chuideachta lena mbaineann” sa Sceideal seo) a mbeidh scéim bhrabús-roinnte a chomhlíonann fomhíreanna (3) agus (4) bunaithe aige, ceadóidh na Coimisinéirí Ioncaim, faoi réir alt 52 den Acht seo, an scéim—
(a) má tá siad sásta amhail mar a luaitear i mír 2, agus
(b) mura ndealraíonn sé dóibh go bhfuil gnéithe den scéim nach bhfuil riachtanach chun sochair ar mhodh leasanna i scaireanna a sholáthar d'fhostaithe agus do stiúrthóirí ná nach bhfuil baint réasúnach acu leis an soláthar sin.
(2) I gcás rialú a bheith ag an gcuideachta lena mbaineann ar chuideachta nó cuideachtaí eile, féadfar a rá go sroicheann an scéim chuig gach ceann nó chuig aon cheann de na cuideachtaí ar a bhfuil rialú aici; agus sa Sceideal seo gairfear “grúp-scéim” de scéim a deir go sroicheann sí amhlaidh agus i ndáil le grúp-scéim, ciallaíonn an abairt “cuideachta rannpháirteach” an chuideachta lena mbaineann nó cuideachta a bhfuil rialú ag an gcuideachta lena mbaineann uirthi de thuras na huaire agus a ndeir an scéim go sroicheann sí chuici de thuras na huaire.
(3) Ní mór don scéim a fhoráil go mbunófar comhlacht daoine a bhfuil cónaí orthu sa Stát (dá ngairtear “na hiontaobhaithe” sa Sceideal seo) arb amhlaidh dóibh—
(a) go gceanglaíonn an scéim orthu scaireanna, a mbeidh na coinníollacha i gCuid II den Sceideal seo comhlíonta ina leith, a fháil as airgead a íocfaidh an chuideachta lena mbaineann leo nó, i gcás grúp-scéim, a íocfaidh cuideachta rannpháirteach leo;
(b) go bhfuil de dhualgas orthu scaireanna a bheidh faighte acu a leithreasú chuig pearsana aonair atá rannpháirteach sa scéim, i gcás nach pearsana aonair iad atá neamhcháilithe de bhua Chuid III den Sceideal seo; agus
(c) go bhfuil a gcuid feidhmeanna maidir leis na scaireanna a shealbhaíonn siad á rialáil ag iontaobhas atá comhdhéanta faoi dhlí an Stáit agus a bhfuil a théarmaí in ionstraim a chomhlíonann forálacha Chuid IV den Sceideal seo.
(4) Ní mór don scéim a fhoráil nach mbeidh iomlán mhargadhluachanna tosaigh na scaireanna a leithreasófar i mbliain mheasúnachta chuig aon rannpháirtí amháin níos mó ná £1,000.
(5) Is i scríbhinn a dhéanfar iarratas faoi fhomhír (1) agus beidh cibé sonraí ann, agus cibé fianaise mar thaca leis, a cheanglóidh na Coimisinéirí Ioncaim.
2.—(1) Duine, a dtarlaíonn dó—
(a) a bheith tráth ar bith ina fhostaí nó ina stiúrthóir lánaimsire de chuid na cuideachta lena mbaineann nó, i gcás grúpscéim, de chuid cuideachta rannpháirtí, agus
(b) a bheith ina fhostaí nó ina stiúrthóir den sórt sin gach uile thráth i gcaitheamh tréimhse cháilitheach nach faide ná cúig bliana dar críoch an tráth sin, agus
(c) a bheith inmhuirearaithe i leith cánach de réir Sceideal E maidir lena oifig nó lena fhostaíocht,
ní mór do na Coimisinéirí Ioncaim a bheith sásta go mbeidh an duine sin cáilithe an tráth sin faoi réir Chuid III den Sceideal seo le bheith rannpháirteach sa scéim ar théarmaí comhionanna.
(2) Chun críocha fhomhír (1), má bhíonn uimhir éagsúil scaireanna le leithreasú chuig rannpháirtithe i scéim ag féachaint do leibhéil a gcuid luach saothair, d'fhad a gcuid seirbhíse nó do dhálaí eile dá samhail, ní intuigthe as sin nach bhfuil na rannpháirtithe cáilithe le bheith rannpháirteach sa scéim ar théarmaí comhionanna.
3.—(1) Más rud é, tráth ar bith tar éis do na Coimisinéirí Ioncaim scéim a cheadú—
(a) go sáróidh rannpháirtí aon cheann dá oibleagáidí faoi mhíreanna (a), (c) agus (d) d'alt 52 (1),
(b) go sárófar, maidir le hoibriú na scéime, aon fhoráil de chuid Chaibidil IX de Chuid I den Acht seo, an scéim féin nó téarmaí an iontaobhais dá dtagraítear i mír 1 (3) (c),
(c) go gcuirtear a mhalairt de chóir ar dhóigh ar bith ar scaireanna d'aicme as ar leithreasaíodh scaireanna chuig rannpháirtithe i bhfarradh na scaireanna eile den aicme sin, go háirithe, a mhalairt de chóir maidir—
(i) leis an díbhinn is iníoctha,
(ii) le haisíoc,
(iii) leis na srianta a ghabhann leis na scaireanna, nó
(iv) le haon tairiscint scaireanna, urrús nó ceart ionaid nó breise, de chineál ar bith, i leith na scaireanna,
nó
(d) go scoirfidh na Coimisinéirí Ioncaim de bheith sásta amhail mar a luaitear i mír 2,
féadfaidh siad, faoi réir fhomhír (3), an ceadú a tharraingt siar le héifeacht ón tráth sin nó ó cibé tráth is déanaí ná sin a shonróidh siad.
(2) Más rud é, tráth ar bith tar éis do na Coimisinéirí Ioncaim scéim a cheadú, go ndéanfar athrú ar an scéim nó ar théarmaí an iontaobhais dá dtagraítear i mír 1 (3) (c), ní bheidh éifeacht leis an gceadú tar éis dáta an athraithe mura mbeidh an t-athrú ceadaithe acu.
(3) Ní foras é le ceadú do scéim a tharraingt siar go gcuirtear cóir ar scaireanna nua-eisithe, i leith díbhinní is iníoctha i leith tréimhse dar tosach dáta roimh an dáta a eisíodh na scaireanna, nach bhfuil chomh fabhrach leis an gcóir a chuirtear ar scaireanna a eisíodh roimh an dáta sin.
4. (1) Más éagóir é leis an gcuideachta lena mbaineann—
(a) nár cheadaigh na Coimisinéirí Ioncaim scéim,
(b) nár cheadaigh na Coimisinéirí Ioncaim athrú mar a luaitear i mír 3 (2), nó
(c) gur tarraingíodh siar ceadú,
féadfaidh an chuideachta, trí fhógra i scríbhinn a thabhairt dó na Coimisinéirí Ioncaim laistigh de thríocha lá ón dáta a gcuirfear a gcinneadh in iúl di, a iarraidh go ndéanfadh na Coimisinéirí Achomhairc a héileamh ar fhaoiseamh a éisteacht agus a chinneadh.
(2) I gcás ina ndéanfar iarratas faoi fhomhír (1), déanfaidh na Coimisinéirí Achomhairc an t-éileamh a éisteacht agus a chinneadh amhail mar a dhéantar le hachomharc chucu in aghaidh measúnachta agus beidh feidhm dá réir sin, fara aon mhodhnuithe is gá, ag na forálacha uile de na hAchtanna Cánach Ioncaim a bhaineann le hachomharc den sórt sin (lena n-áirítear na forálacha a bhaineann le hachomharc a athéisteacht agus le cás a shonrú chun tuairim na hArd-Chúirte a fháil ar phonc dlí).
Cuid II
Coinníollacha maidir leis na Scaireanna
5. Ní mór na scaireanna a bheith ina gcuid den ghnáth-scairchaipiteal—
(a) is leis an gcuideachta lena mbaineann;
(b) is le cuideachta a bhfuil rialú aici ar an gcuideachta lena mbaineann; nó
(c) is le cuideachta ar cuideachta í, nó ar cuideachta í a bhfuil rialú aici ar chuideachta—
(i) atá ina comhalta de chomheagras a bhfuil úinéireacht aige ar an gcuideachta lena mbaineann nó ar chuideachta a bhfuil rialú aici ar an gcuideachta sin; agus
(ii) a bhfuil úinéireacht thairbhiúil aici ar chuid nach lú ná trí fhichiú de ghnáth-scairchaipiteal na cuideachta atá ar úinéireacht amhlaidh.
6. Ní mór na scaireanna—
(a) a bheith ina scaireanna d'aicme a luaitear ar stocmhargadh aitheanta;
(b) a bheith ina scaireanna i gcuideachta nach bhfuil faoi rialú ag cuideachta eile; nó
(c) a bheith ina scaireanna i gcuideachta atá faoi rialú ag cuideachta (seachas cuideachta arb éard í, nó arbh éard í dá mbeadh cónaí uirthi sa Stát, dlúthchuideachta de réir bhrí alt 94 den Acht Cánach Corparáide, 1976) a ndéantar a cuid scaireanna a lua ar stocmhargadh aitheanta.
7. Ní mór na scaireanna—
(a) a bheith láníoctha;
(b) a bheith neamhinfhuascailte; agus
(c) gan a bheith faoi réir aon srianta seachas srianta a ghabhann leis na scaireanna go léir den aicme chéanna.
8. Ach amháin i gcás ar scaireanna iad i gcuideachta arb amhlaidh dá gnáth-scairchaipiteal, an tráth a bhfaighidh na hiontaobhaithe na scaireanna, go gcuimsíonn sé scaireanna d'aon aicme amháin, ní mór formhór na scaireanna eisithe den aicme chéanna a bheith á sealbhú ag daoine seachas—
(a) daoine a fuair a gcuid scaireanna de bhun ceart nó deis a tugadh dóibh mar stiúrthóir nó mar fhostaí de chuid na cuideachta lena mbaineann nó de chuid aon chuideachta eile agus ní de bhun tairisceana don phobal;
(b) iontaobhaithe a shealbhaíonn scaireanna thar ceann daoine a fuair a gcuid leasanna tairbhiúla sna scaireanna de bhun ceart nó deis den sórt a luaitear i bhfomhír (a); agus
(c) i gcás ina dtagann na scaireanna faoi réim mhír 6 (c) ach nach dtagann siad faoi réim mhír 6 (a), cuideachtaí a bhfuil rialú acu ar an gcuideachta a bhfuil a scaireanna i gceist nó cuideachtaí ar cuideachta chomhlachaithe dá gcuid an chuideachta sin de réir bhrí alt 102 den Acht Cánach Corparáide, 1976.
Cuid III
Pearsana Aonair nach bhfuil Cáilithe le bheith Rannpháirteach
9. Ní bheidh pearsa aonair cáilithe go leithreasófaí scaireanna chuige faoin scéim aon tráth áirithe mura bhfuil sé an tráth sin nó mura raibh sé laistigh den ocht mí dhéag roimhe sin ina stiúrthóir nó ina fhostaí de chuid na cuideachta lena mbaineann nó, más grúpscéim an scéim, de chuid cuideachta rannpháirtí.
10. Ní bheidh pearsa aonair cáilithe go leithreasófaí scaireanna chuige faoin scéim aon tráth áirithe i mbliain mheasúnachta más rud é go ndearnadh, an bhliain mheasúnachta sin, scaireanna a leithreasú chuige faoi scéim cheadaithe eile arna bunú ag an gcuideachta lena mbaineann nó—
(a) ag cuideachta a rialaíonn an chuideachta sin nó atá faoi rialú aici nó atá faoi rialú cuideachta a rialaíonn an chuideachta sin freisin, nó
(b) ag cuideachta ar comhalta í de chomheagras a bhfuil úinéireacht aige ar an gcuideachta sin nó a bhfuil úinéireacht go páirteach ag an gcuideachta sin uirthi mar chomhalta de chomheagras.
11.—(1) Ní bheidh pearsa aonair cáilithe go leithreasófaí scaireanna chuige faoin scéim aon tráth áirithe má bhíonn aige an tráth sin, nó má bhí aige aon tráth áirithe laistigh den dá mhí dhéag roimhe sin, leas ábhartha i ndlúthchuideachta arb éard í—
(a) an chuideachta a bhfuil a scaireanna le leithreasú; nó
(b) cuideachta a bhfuil rialú aici ar an gcuideachta sin nó atá ina comhalta de chomheagras a bhfuil úinéireacht aige ar an gcuideachta sin.
(2) Beidh feidhm ag fomhír (1) i ndáil le cuideachta ar dhlúthchuideachta a bheadh inti mura mbeadh—
(a) alt 94 (1) (a) den Acht Cánach Corparáide, 1976; nó
(3) (a) Sa mhír seo tá le “dlúthchuideachta” an bhrí a shanntar dó le halt 94 den Acht Cánach Corparáide, 1976.
(b) Chun críche na míre seo—
(i) beidh éifeacht le halt 97 (6) den Acht Cánach Corparáide, 1976, ach tagairt do 15 faoin gcéad a chur in ionad aon tagairt atá ann do 5 faoin gcéad, chun a chinneadh an bhfuil nó an raibh leas ábhartha ag duine i gcuideachta, agus
(ii) beidh éifeacht le halt 103 (3) den Acht Cánach Corparáide, 1976—
(I) i gcás inar grúp-scéim an scéim atá i gceist, ach tagairt do na cuideachtaí rannpháirteacha go léir a chur in ionad an chéad tagairt don chuideachta i mír (ii) den choinníoll a ghabhann leis an bhfo-alt sin, agus
(II) tagairt do 15 faoin gcéad a chur in ionad an tagairt atá sa mhír sin do 5 faoin gcéad.
Cuid IV
Forálacha Maidir leis an Ionstraim Iontaobhais
12. Forálfaidh an ionstraim iontaobhais go dtabharfaidh na hiontaobhaithe do rannpháirtí, a luaithe is féidir tar éis aon scaireanna a leithreasú chuige, fógra i scríbhinn i dtaobh an leithreasaithe—
(a) á shonrú cad é uimhir agus tuairisc na scaireanna sin; agus
(b) á rá cad é a margadhluach tosaigh.
13.—(1) Ní mór foráil a bheith san ionstraim iontaobhais á thoirmeasc ar na hiontaobhaithe aon scaireanna a dhiúscairt, ach amháin mar a luaitear i míreanna (a), (b) nó (c) d'alt 52 (3), le linn na tréimhse coinneála (cibé acu trína n-aistriú chuig an rannpháirtí nó ar shlí eile).
(2) Ní mór foráil a bheith san ionstraim iontaobhais á thoirmeasc ar na hiontaobhaithe aon scaireanna a dhiúscairt tar éis dheireadh na tréimhse coinneála agus roimh an dáta scaoilte ach amháin—
(a) de bhun ordachán arna thabhairt ag an rannpháirtí nó thar a cheann nó ag aon duine, nó thar ceann aon duine, a bhfuil an leas tairbhiúil ina chuid scaireanna dílsithe dó de thuras na huaire, agus
(b) le hidirbheart nach mbeadh sárú ar oibleagáid an rannpháirtí faoi mhír (c) nó mír (d) d'alt 52 (1) i gceist leis.
14. Ní mór foráil a bheith san ionstraim iontaobhais á cheangal ar na hiontaobhaithe—
(a) faoi réir aon ordachán den sórt dá dtagraítear in alt 54 (3), aon airgead nó luach airgid a bheidh faighte acu i leith nó faoi threoir aon scair de chuid rannpháirtí a íoc leis, seachas airgead arb éard é suim dá dtagraítear in alt 52 (1) (c) nó luach airgid arb éard é scaireanna nua de réir bhrí alt 55; agus
(b) gan déileáil, ach amháin de bhun ordachán arna thabhairt ag an rannpháirtí nó thar a cheann (nó ag aon duine nó thar ceann aon duine dá dtagraítear i mír 13 (2) (a)) le haon cheart a thugtar, maidir le haon scaireanna dá chuid, go ndéanfaí scaireanna, urrúis nó cearta eile d'aon tuairisc a leithroinnt chuige.
15. Ní mór don ionstraim iontaobhais é a chur d'oibleagáid ar na hiontaobhaithe—
(a) cibé taifid is gá a choimeád chun a chumasú do na hiontaobhaithe a n-oibleagáidí faoi Chaibidil IX de Chuid I den Acht seo a chur i gcrích; agus
(b) i gcás ina ndlífidh an rannpháirtí cáin ioncaim a íoc faoi Sceideal E mar gheall ar aon teagmhas tarlú, aon fhíricí a bhaineann le cinneadh an dliteanais sin a chur in iúl dó.
Cuid V
Léiriú
16. Sa Sceideal seo forléireofar “rialú” de réir alt 102 den Acht Cánach Corparáide, 1976.
17. Chun críocha an Sceidil seo is comhalta í cuideachta de chomheagras a bhfuil úinéireacht aige ar chuideachta eile más cuideachta í de chúig chuideachta ar a mhéid a bhfuil úinéireacht thairbhiúil acu ar thrí cheathrú ar a laghad de ghnáth-scairchaipiteal na cuideachta eile agus a bhfuil úinéireacht thairbhiúil ag gach cuideachta díobh ar an bhfichiú cuid ar a laghad den chaipiteal sin.
AN CEATHRÚ SCEIDEAL
Dleacht Stampa ar Ionstraimí
Cuid I
DUPLICATE or COUNTERPART of any instrument chargeable with any duty. | |
Where such duty does not amount to £5.00 | The same duty as the original instrument. |
In any other case | £5.00 |
Cuid II
POLICY OF LIFE INSURANCE. | |
Where the sum insured exceeds £50 but does not exceed £1,000: | |
For every full sum of £100, and also for any fractional part of £100, of the amount insured ... ... ... ... ... | 10p. |
Exceeds £1,000: | |
For every full sum of £1,000, and also for any fractional part of £1,000, of the amount insured ... ... ... ... ... | £1.00 |
POLICY OF LIFE INSURANCE made for a period not exceeding two years ... ... ... ... ... ... ... | 10p. |
POLICY OF INSURANCE other than Life Insurance. | |
Where there is one premium only and the amount thereof equals or exceeds £15 or, where there is more than one premium and the total amount payable in respect thereof in any period of 12 months equals or exceeds £15 ... ... ... ... ... | £1.00 |
Cuid III
(4) Where in the case of a conveyance or transfer on sale or in the case of a conveyance or transfer operating as a voluntary disposition inter vivos the consideration for the sale or the value of the property exceeds one thousand pounds and the instrument contains a certificate by the party to whom the property is being conveyed or transferred to the effect that the person becoming entitled to the entire beneficial interest in the property (or, where more than one person becomes entitled to a beneficial interest therein, each of them) is related to the person or each of the persons immediately theretofore entitled to the entire beneficial interest in the property in one or other of the following ways, that is to say, as a lineal descendant, parent, grandparent, step-parent, husband or wife, brother or sister of a parent or brother or sister, or lineal descendant of a parent, husband or wife or brother or sister:—
A duty of an amount equal to one-half of the amount of the ad valorem stamp duty which, but for the provisions of this paragraph, would be chargeable under this Heading.
Na hAchtanna dá dTagraítear | |
Assurance Companies Act, 1909 | 1909, c. 49 |
An tAcht um na Connaught Rangers (Pinsin), 1936 | |
Customs Consolidation Act, 1876 | 1876, c. 36 |
Excise Management Act, 1827 | 1827, c. 53 |
Finance Act, 1902 | 1902, c. 7 |
Finance Act, 1920 | 1920, c. 18 |
Roads Act, 1920 | 1920, c. 72 |
Succession Duty Act, 1853 | 1853, c. 51 |
Stamp Act, 1891 | 1891 c. 39 |