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Uimhir 16 de 1943.
ACHT AIRGEADAIS, 1943.
[An tionntódh oifigeamhail.]
CUID I.
Cain Ioncuim.
Cáin ioncuim agus forcháin in aghaidh na bliana 1943-44.
1.—(1) Eileofar cáin ioncuim in aghaidh na bliana dar tosach an 6adh lá d'Abrán, 1943, do réir seacht scillinge agus reul fén bpunt.
(2) Eileofar forcháin (seachas forcháin bhreise) in aghaidh na bliana dar tosach an 6adh lá d'Abrán, 1943, ar ioncum aon phearsan ar mó ná míle agus cúig céad punt iomlán a ioncuim o gach taobh, agus is ar na rátaí ar a n-éilítear í in aghaidh na bliana dar tosach an 6adh lá d'Abrán, 1942 a héileofar amhlaídh í.
(3) I gcás ioncum iomlán, do réir bhrí ailt 5 den Acht Airgeadais, 1941 (Uimh. 14 de 1941), aon phearsan in aghaidh na bliana dar tosach an 6adh lá d'Abrán, 1943, do bheith níos mó ná míle agus cúig céad punt agus aon bhrabús den tsórt a luaidhtear san alt san 5 do bheith ina chuid de, déanfar diúité breise forchánach (dá ngairmtear forcháin bhreise san alt so) d'éileamh in aghaidh na bliana san dar tosach an 6adh lá d'Abrán, 1943, do réir seacht scillinge agus reul fén bpunt alos an oiread den ioncum san agus is ionchurtha fé de bhuadh fo-ailt (1) den alt san 5 arna mhodhnú agus arna thonasc trí na forálacha ina dhiaidh seo den alt so.
(4) Na forálacha reachtúla agus na forálacha eile do bhí i bhfeidhm an 5adh lá d'Abrán, 1943, i dtaobh cánach ioncuim agus forchánach (lena n-áirmhítear forcháin bhreise), beidh éifeacht aca uile agus fé seach, fé réir forálacha an Achta so, i dtaobh na cánach ioncuim agus na forchánach (lena n-áirmhítear forcháin bhreise) a héileofar mar adubhradh in aghaidh na bliana dar tosach an 6adh lá d'Abrán, 1943.
(5) Le linn Cuid II den Acht Airgeadais, 1941 (Uimh. 14 de 1941), do bheith á tonasc (de bhuadh an fho-ailt deiridh sin roimhe seo den alt so) leis an bhforcháin bhreise a héileofar mar adubhradh in aghaidh na bliana dar tosach an 6adh lá d'Abrán, 1943, beidh éifeacht ag an gCuid sin II i dteanta agus fé réir na modnuithe seo leanas, sé sin le rá:—
(a) cuirfear an abairt “an 6adh lá d'Abrán, 1943” in ionad na habairte “an 6adh lá d'Abrán, 1941” i ngach áit ina bhfuil an abairt sin sa Chuid sin II;
(b) i mír (b) d'fho-alt (3) d'alt 7 den Acht san, cuirfear an abairt “an 5adh lá d'Abrán, 1944” in ionad na habairte “an 5adh lá d'Abrán, 1942” agus cuirfear an focal “seacht” in ionad an fhocail “cúig” agus cuirfear an abairt “an 5adh lá d'Abrán, 1943” in ionad na habairte “an 5adh lá d'Abrán, 1941”.
Alt 3 den Acht Airgeadais, 1941, dá leasú.
2.—(1) Ní údaróidh éinní atá in alt 3 den Acht Airgeadais, 1941 (Uimh. 14 de 1941), go ndeonfaí fén alt san do phearsain ar bith in aghaidh aon bhliana cáinmheasa áirithe faoiseamh de mhéid do bhéarfadh iomlán an mhéid chánach ioncuim agus forchánach (más ann) agus cánach ioncuim eachtraighe is iníoctha ag an bpearsain sin alos aon choda dá ioncum d'eirigh i dtír lena mbaineann an t-alt san 3 (agus an t-iomlán san do dhéanamh amach tar éis aon fhaoiseamh chun a bhfuil teideal aige sa tír sin d'asbhaint) do bheith fé bhun an mhéid chánach ioncuim agus forchánach (más ann) dob iníoctha ag an bpearsain sin alos na coda san dá ioncum dá mba sa Stát d'eireodh an chuid sin dá ioncum.
(2) San alt so tá leis an abairt “cáin ioncuim eachtrach” an bhrí atá léi san alt san 3 den Acht Airgeadais, 1941 (Uimh. 14 de 1941).
Liúntas alos inneallra bheidh as úsáid go sealadach.
3.—Na forálacha de na hAchtanna Cánach Ioncuim a bhaineann leis an asbhaint atá le lomháil in aghaidh luacha laghduithe mar gheall ar chaitheamh agus cumailt beidh éifeacht aca fé is dá mbeadh ar na tagairtí atá ionta do luach laghduithe mar gheall ar chaitheamh agus cumailt aon inneallra no gléasra i rith na bliana tagairtí do luach laghduithe mar gheall ar aon inneallra no gléasra do bheith as úsáid go sealadach aon tráth i rith na bliana de dhruim tosca is inleagtha, go díreach no go neadhíreach, ar an bpráinn náisiúnta atá ann fé láthair (ar a n-áirmhítear tosca mhairfidh tar éis deireadh do bheith leis an bpráinn sin).
Caillteanais d'áireamh i gcásanna áirithe.
4.—(1) Chun crícheanna ailt 34 (a bhaineann le faoiseamh alos caillteanas áirithe) den Income Tax Act, 1918, déanfar méid aon chaillteanais a thárlóidh i dtrádáil d'áireamh, i ngach cás (ach san fé réir forálacha an chéad fho-ailt eile den alt so), sa tslí ina ndéantar an brabús no an gnóthachan a déantar no thagann ón trádáil d'áireamh fén Riail a bhaineann le Cás I de Sceideal D den Acht san agus fé na Rialacha bhaineann le Cásanna I agus II den Sceideal san.
(2) Ní sháróidh forálacha an fho-ailt sin roimhe seo den alt so forálacha míre (2) (a bhaineann le caillteanais chuideachtana árachais a mbíonn gnó árachais saoil ar siúl aca) de Riail 15 de na Rialacha bhaineann le Cásanna I agus II de Sceideal D den Income Tax Act, 1918, ná ní dhéanfaidh deifir do na forálacha san.
Riaill 11 de na Rialacha bhaineann le Cásanna I agus II de Sceideal D dá leasú.
5.—Déanfar mír (2) de Riail 11 do cuireadh, trí alt 13 den Acht Airgid, 1929 (Uimh. 32 de 1929), in ionad Rialach 11 de na Rialacha bhaineann le Cásanna I agus II de Sceideal D den Income Tax Act, 1918, do léiriú agus beidh éifeacht aici, maidir le cásanna ina dtárlóidh an t-athrú dá dtagartar sa mhír sin tar éis an 5adh lá d'Abrán, 1943, fé is go mbeadh na focail “twelve months after the change took place” curtha in ionad na bhfocal “three months after the change took place” atá anois sa mhír sin.
Leathnú ar shaoirsí maidir le hArachas Sláinte Náisiúnta.
6.—(1) San alt so cialluíonn an abairt “an Cumann Aontuithe” Cumann an Arachais Náisiúnta ar Shláinte do bunuíodh de bhun ailt 3 den Acht um Arachas Sláinte Náisiúnta, 1933 (Uimh. 13 de 1933).
(2) An tsaoirse do bheirtear le fo-alt (5) d'alt 39 den Income Tax Act, 1918, do chumainn cheaduithe do réir bhrí Coda I den National Insurance Act, 1911, sroichfe sí chun an Chumainn Aontuithe agus bainfidh leis agus is tuigthe í do shroichint chun an Chumainn sin agus do bhaint leis amhail o dháta a bhunuithe.
(3) An tsaoirse do bheirtear leis an bhfo-alt san (5) d'alt 39 den Income Tax Act, 1918, do Choimisinéirí Arachais na hÉireann maidir le haon ioncum a thagadh as cistí ar bith a bhí ar seilbh aca, no féna n-urláimh no a mbainistighe, fé réim no chun crícheanna an National Insurance Act, 1911, sroichfe sí chun an Aire Riaghaltais Aiteamhail agus Sláinte Poiblidhe agus bainfidh leis maidir le haon ioncum a thagann as cistí ar bith atá ar seilbh aige, no féna urláimh no a bhainistighe, chun crícheanna na nAchtanna um Arachas Sláinte Náisiúnta, 1911 go 1942, agus is tuigthe í do bhaint leis agus do shroichint chuige amhlaidh amhail ón dáta ar ar scuireadh na Coimisinéirí sin agus ar ar haistríodh a bhfeidhmeanna chun an Aire sin leis an Ordú um Choimisinéirí Arachais na hÉireann (Aistriú Feidhmeanna), 1933.
Deimhnithe muirir de chuid Chorparáid an Cháirde Thalmhaíochta, Teoranta.
7.—Chun deireadh chur le hamhrais, dearbhuítear agus achtuítear leis seo go léireofar an abairt “deimhnithe muirir” agus go mbeidh éifeacht aici agus gur tuigthe éifeacht do bheith riamh aici, i ngach áit ina bhfuil sí i bhfo-ailt (1), (2) agus (3) d'alt 2 no i bhfo-alt (1) d'alt 37 den Acht Airgid 1929 (Uimh. 32 de 1929), mar abairt fholuíonn deimhnithe muirir arna dtabhairt amach ag Corparáid an Cháirde Thalmhaíochta, Teoranta, tar éis dáta an Achta Cáirde Talmhaíochta, 1929 (Uimh. 30 de 1929), do rith chó maith le deimhnithe muirir do thug an Chorparáid sin amach roimh dháta an Achta san do rith.
CUID II.
Custuim agus Mal.
Ceadúnaís aer-árthach paisnéirí.
8.—Leasuítear leis seo an Chéad Sceideal a ghabhann leis an Finance (1909-10) Act, 1910, trí na forálacha so leanas do chur isteach ann ina dheireadh, agus léireofar Cuid II den Acht san agus beidh éifeacht aici dá réir sin, sé sin le rá:—
“G. Passenger Aircraft Licences.
Licence granted under section 29 of the Intoxicating Liquor Act, 1943 (No. 7 of 1943) for the sale of intoxicating liquor on an aircraft in flight, to be taken out annually—
Duty of one pound (£1).
Provision Applicable to Passenger Aircraft Licences.
For the purposes of giving jurisdiction, any sale of intoxicating liquor on an aircraft shall be deemed to have taken place either where it has actually taken place or in any place in which the aircraft may be found.”
Tobac do dhíol in aer-árthach.
9.—(1) Beidh feidhm agus éifeacht ag alt 12 (a bhaineann le tobac do dhíol i gcarráistí iarnróid fé cheadúnas mháil) den Revenue Act, 1884, maidir le haer-árthaighe agus dílseánaigh aerárthach fé mar atá feidhm agus éifeacht aige maidir le carráistí iarnróid agus cuideachtana iarnróid.
(2) Chun dlínse do thabhairt, is tuigthe, i gcás aon tobac in aer-árthach, é dhíol san áit inar díoladh é iarbhfír no d'eile in áit ar bith ina bhfuighfear an t-aer-árthach.
Leasuithe ar an diúité siamsa.
10.—(1) San alt so—
cialluíonn an abairt “diúité siamsa” an diúité máil dá ngairmtear “entertainments duty” in alt 1 den Finance (New Duties) Act, 1916, arna leasú le hachtacháin ina dhiaidh sin, agus is inéilithe fén alt san,
cialluíonn an focal “fáltais”, maidir le siamsa, iomlán na n-íocaíocht as dul isteach chun an tsiamsa,
cialluíonn an focal “costais”, maidir le siamsa, iomlán an airgid a caithfear alos an tsiamsa, pé duine sholáthróidh an t-airgead san no pé áit as a soláthrófar é,
cialluíonn an abairt “sochar glan”, maidir le siamsa, an méid a bheidh ag fáltais an tsiamsa ar chostais an tsiamsa.
(2) Ní déanfar, an 1adh lá de Lúnasa, 1943, ná dá éis, diúité siamsa d'éileamh ná do ghearradh ar íocaíochta as dul isteach chun aon tsiamsa a gcuirfear ina luighe ar na Coimisinéirí Ioncuim ina thaobh—
(a) gan aon chostas do bhaint leis an siamsa, agus gur chun crícheanna oideachais no daoncharadais no carthannachta iomlán na bhfáltas as an siamsa agus gur chuca san a húsáidfear é, no
(b) gur siamsa oideachasúil ar fad an siamsa, no
(c) (i) an siamsa do bheith á chur ar siúl ag Connradh na Gaedhilge no é bheith á chur ar siúl ag cumann no eagras éigin eile a gcuirfear ina luighe ar na Coimisinéirí Ioncuim ina thaobh gurb é a phríomhchuspóir úsáid na Gaedhilge do leathnú, agus
(ii) i gceachtar cás gur chun úsáid na Gaedhilge do leathnú iomlán an tsochair ghlain as an siamsa agus gur chuige sin a húsáidfear é.
(3) Gach ceist no aighneas i dtaobh siamsa do bheith no gan é bheith ina shiamsa oideachasúil ar fad do réir bhrí míre (b) den fho-alt deiridh sin roimhe seo den alt so isé an tAire Oideachais do bhéarfaidh breith air agus ní bheidh dul thar a bhreith-sean air.
(4) Aon uair a cuirfear ina luighe ar na Coimisinéirí Ioncuim i dtaobh iomlán an tsochair ghlain as siamsa comórfar an 1adh lá de Lúnasa, 1943, no dá éis gur chun crícheanna oideachais no daoncharadais no carthannachta é agus gur chuca a húsáidfear é agus nár mhó costais an tsiamsa ná tríocha fén gcéad d'fháltais an tsiamsa, déanfaidh na Coimisinéirí Ioncuim an diúité siamsa i leith an tsiamsa san do mhaitheamh no an diúité sin a bheidh íoctha ina leith d'aisíoc.
(5) I gcás duine do chur sreatha siamsaí ar siúl san aon áit amháin agus chun an aon chríche amháin, is tuigthe, maidir lena dhéanamh amach cadé an céadchodán de na fáltais as na siamsaí sin a sheasuíonn do chostais, oiread de na siamsaí sin a comórfar i rith pé tréimhse ama chinnfidh na Coimisinéirí Ioncuim do bheith ina n-aon tsiamsa amháin.
(6) Chun deireadh chur le hamhrais, dearbhuítear agus achtuítear leis seo i dtaobh na bhfocal “dul isteach go dtí aon dáil rinnce no damhsa” i bhfo-alt (2) d'alt 25 den Acht Airgid, 1932 (Uimh. 20 de 1932), go bhfoluíd, agus gur fholuíodar riamh, dul isteach go dtí dáil rinnce no damhsa chun rinnce do dhéanamh no páirt do ghlacadh ar shlí eilé sa dáil rinnce no sa damhsa san chó maith le dul isteach go dtí an dáil rinnce no an damhsa san chun bheith ag féachaint air.
(7) Déantar leis seo fo-alt (5) d'alt 1 den Finance (New Duties) Act, 1916, d'athghairm amhail ar an 1adh lá de Lúnasa, 1943, agus ón lá san amach.
Comhacht chun diúité d'aisíoc no do mhaitheamh i gcásanna áirithe
11.—(1) Más deimhin leis na Coimisinéirí Ioncuim, i dtaobh aon earra indiúité do hiomportáladh roimh dháta an Achta so do rith no a hiomportálfar dá éis sin,—
(a) gur híocadh go cuibhe an diúité custum dob iníoctha ar an earra san le linn í d'iomportáil, agus
(b) go bhféadfaí go dleathach, ach ná dearnadh, ceadúnas do dheonadh d'iomportálaidhe na hearra san roimh í iomportáil chun an earra san d'iomportáil gan an diúité sin d'íoc no ar mhéid ba lugha ná méid iomlán an diúité sin d'íoc, agus
(c) gurb amhlaidh bhí—
(i) i gcás gurb é fé ndear gan an ceadúnas san do dheonadh amhlaidh ná teip i bpáirt an iomportálaidhe sin maidir le hiarratas cuibhe (gus na scríbhinní uile is gá no is cóir) do dhéanamh ag lorg an cheadúnais sin roimh an earra san d'iomportáil, nach aon fhaillighe ná mainneachtain inmhilleáin i bpáirt an iomportálaidhe sin ba chúis leis an teip sin, no
(ii) i gcás gan aon teip den tsórt san do bheith ann i bpáirt an iomportálaidhe sin, nach aon fhaillighe ná mainneachtain inmhilleáin i bpáirt an iomportálaidhe sin fé ndear gan an ceadúnas san do dheonadh amhlaidh,
féadfaidh na Coimisinéirí Ioncuim, más dóich leo as a gcomhairle féin gur cóir san do dhéanamh agus más deimhin leo é bheith ceart sa chás, aisíoc do dhéanamh leis an iomportálaidhe sin san oiread (pé aca an t-iomlán no cuid é) den diúité sin a bheidh íoctha aige amhlaidh ná beadh iníoctha dá ndeontaí an ceadúnas san roimh an earra san d'iomportáil.
(2) Aon uair a cuirfear ina luighe ar na Coimisinéirí Ioncuim gur thárla milleadh no léar-chailliúint d'earra indiúité tar éis í d'iomportáil ach roimh an oifigeach custum do thógaint chuntais ina taobh, féadfaidh na Coimisinéirí an diúité custum is inéilithe ar an earra san ar í d'iomportáil do mhaitheamh no, má bhíonn sé íoctha cheana, é d'aisíoc.
CUID III.
Cain Bhrabuis Chorparaide.
Alt 47 den Acht Airgid, 1932, dá leasú.
12.—Déanfar mír (a) d'fho-alt (1) d'alt 47 den Acht Airgid, 1932 (Uimh. 20 de 1932), do léiriú agus beidh éifeacht aici maidir le gach tréimhse chuntasaíochta, arna críochnú roimh dháta-an Achta so do rith no dá éis, fé is dá ndéantaí na focail “which by its constitution is precluded from distributing any profits amongst its members” atá anois sa mhír sin do scrios aisti agus na focail “which was immediately before the fifth day of May, 1943, precluded by its constitution from distributing any profits amongst its members and remains continuously so precluded from that date” do chur isteach sa mhír sin in ionad na bhfocal san a scriosfaí aisti amhlaidh.
Leasú ar fhorálacha áirithe bhaineann le brabúis d'áireamh.
13.—(1) Déantar leis seo na hachtacháin seo leanas, sé sin le rá:—
(a) mír (b) d'fho-alt (2) d'alt 39 den Acht Airgeadais, 1941 (Uimh. 14 de 1941), arna leasú le fo-alt (1) d'alt 16 den Acht Airgeadais, 1942 (Uimh. 14 de 1942), agus
(b) mír (a) d'fho-alt (2) den alt san 16 den Acht Airgeadais, 1942, agus
(c) mír (b) d'fho-alt (3) d'alt 41 den Acht Airgeadais, 1941 (Uimh. 14 de 1941), arna leasú le fo-alt (1) d'alt 17 den Acht Airgeadais, 1942 (Uimh. 14 de 1942), agus
(d) fo-alt (2) den alt san 17 den Acht Airgeadais, 1942,
do leasú fé seach, chun na críche luaidhtear sa chéad fho-alt eile den alt so, tríd an abairt “naoi fén gcéad sa bhliain” do chur in ionad na habairte “seacht go leith fén gcéad sa bhliain”, i ngach áit ina bhfuil an abairt deiridh sin sna hachtacháin sin fé seach, agus tríd an abairt. “deich go leith fén gcéad sa bhliain.” do chur in ionad na habairte “naoi fén gcéad sa bhliain” i ngach áit ina bhfuil an abairt deiridh sin sna hachtacháin sin fé seach.
(2) Ní bheidh éifeacht ag na leasuithe iomdha déantar leis an bhfo-alt san roimhe seo den alt so ach amháin maidir le haon áireamh, chun crícheanna cánach brabúis chorparáide bhreise, déanfar fé threoir na mbrabús so leanas, sé sin le rá:—
(a) brabús eireoidh no d'eirigh i dtréimhse chuntasaíochta dar tosach an 1adh lá d'Eanar, 1943, no dáta dá éis sin, agus
(b) brabús eireoidh no d'eirigh sa chuid i ndiaidh an 31adh lá de Mhí na Nodlag, 1942, de thréimhse chuntasaíochta dar tosach dáta roimh an 1adh lá d'Eanar, 1943, agus dar críoch an lá san no dáta dá éis.
(3) Déanfar gach cionroinnt is gá chun crícheanna na bhforálacha san roimhe seo den alt so maidir le tréimhse chuntasaíochta dar tosach dáta roimh an 1adh lá d'Eanar, 1943, agus dar críoch an lá san no dáta dá éis, agus is amhlaidh a déanfar gach cionroinnt den tsórt san do réir faideanna fé seach na coda den tréimhse chuntasaíochta san roimh an 1adh lá d'Eanar, 1943, agus na coda dhi i ndiaidh an 31adh lá de Mhí na Nodlag, 1942.
(4) Léighfear agus léireofar an t-alt so i dteanta Coda V den Finance Act, 1920, arna leasú no arna leathnú le hachtacháin ina dhiaidh sin, agus, go sonnrach, léighfear agus léireofar é i dteanta Coda V den Acht Airgeadais, 1941 (Uimh. 14 de 1941), agus Coda IV den Acht Airgeadais, 1942 (Uimh. 14 de 1942).
CUID IV.
Diuitethe Stampa.
Diúité stampa ar leithlithe agus aistrithe deontacha áirithe.
14.—Athghairmtear leis seo fo-alt (6) d'alt 74 (a bhaineann le diúité stampa ar leithlithe agus aistrithe deontacha inter vivos) den Finance (1909-10) Act, 1910, agus ina ionad san achtuítear leis seo ná beidh feidhm ná éifeacht ag fo-ailt (1) go (5) den alt san 74 agus gur tuigthe ná raibh feidhm ná éifeacht riamh aca maidir le leithlithe no aistrithe d'aon aicme aca so leanas (pé aca luaidhtear no ná luaidhtear sa leithliú no san aistriú na tosca ar dá mbuadh is d'aon aicme den tsórt san an leithliú no an t-aistriú), sé sin le rá, leithliú no aistriú—
(a) a déantar ar chomaoin nóiminiúil chun aisíoc réimhíoca no iasachta d'urrú, no
(b) a déantar chun ceapadh iontaobhaidhe nua no scur iontaobhaidhe (pé aca ráite no tuigthe don iontaobhas) do thabhairt in éifeacht, no
(c) ná déantar aon leas tairbheach sa mhaoin a leithlítear no a haistrítear do thabhairt fé, no
(d) a déantar chun tairbheora ag iontaobhaidhe no duine eile i bhfeidhmeannas iontaobhais fé iontaobhas ar bith pé aca ráite no tuigthe dhó, no
(e) is deimhne dí-eantáillithe ná teoranuíonn aon eastát nua seachas eastát i mbith-dhílse i neach dí-eantáillithe na maoine.
Deimhnithe féichiúnais áirithe do shaoradh o dhiúité stampa.
15.—(1) San alt so cialluíonn an abairt “deimhniú féichiúnais” scríbhinn, pé aca séaluithe dhi le séala oifigiúil an Aire Airgeadais no sighnithe ag an Aire sin no ag duine dá oifigigh go n-údarás aige uaidh chuige sin, trína ndéanann an tAire sin no aon oifigeach den tsórt san go n-údarás aige amhlaidh a dheimhniú (go follas no go foluitheach) cadé méid féichiúnas an Stáit no féichiúnas chiste phuiblí de chuid an Stáit maidir le airgead no urrúis no maidir le airgead agus urrúis do tógadh ar iasacht o dhuine áirithe ag an Aire sin agus é ag feidhmiú comhachta bronntar air le reacht.
(2) Ní bheidh aon deimhniú féichiúnais ná aon chó-aontú, admháil, bille malairte, nóta geallúna, morgáiste, banna, cumhnant, ná ionstruim is cuid no páirt de dheimhniú féichiúnais agus a bhaineann leis an eadarbheart lena mbaineann an deimhniú san ná i gcás deimhnithe fhéichiúnais fé dháta is túisce ná dáta an Achta so do rith, ní raibh sé riamh ionchurtha fé aon diúite stampa in aon chor, agus ní bheidh cosc ar aon deimhniú féichiúnais ná aon ionstruim den tsórt san réamhráite is cuid no páirt de dheimhniú féichiúnais a thabhairt i bhfianaise no a chur ar fáil chun críche ar bith de bhíthin amháin gan aon diúité stampa do bheith íoctha ina thaobh.
Diúitéthe stampa ar dheimhnithe muirir de chuid Chorparáid an Cháirde Thalmhaíochta, Teoranta.
16.—Chun deireadh chur le hamhrais, dearbhuítear agus achtuítear leis seo go ndéanfar an abairt “deimhniú muirir” i ngach áit ina bhfuil sí i bhfo-alt (1) d'alt 5 den Acht Airgid (Diúitéthe Custum agus Stampa), 1929 (Uimh. 5 de 1929), do léiriú agus go mbeidh éifeacht aici agus gur tuigthe, amhail o dháta an Achta Cáirde Talmhaíochta, 1929 (Uimh. 30 de 1929), do rith, éifeacht do bheith riamh aici mar abairt fholuíonn deimhnithe muirir arna dtabhairt amach ag Corparáid an Cháirde Thalmhaíochta, Teoranta, tar éis dáta an Achta Cáirde Talmhaíochta, 1929, adubhradh, do rith, chó maith le deimhnithe muirir do thug an Chorparáid sin amach roimh dháta an Achta san do rith.
CUID V.
Ilghneitheach agus Generalta.
Ciste na gCairteacha Coigiltis (Có-ionannú Us-mhuirir) d'athbhunú.
17.—(1) San alt so—
cialluíonn an abairt “an tAire” an tAire Airgeadais,
cialluíonn an abairt “an Príomh-alt” alt 34 den Acht Airgid, 1929 (Uimh. 32 de 1929);
cialluíonn an abairt “an Ciste” Ciste na gCairteacha Coigiltis (Có-ionannú Us-mhuirir) do bunuíodh de bhun an Phríomh-ailt;
tá leis an abairt “cairteacha coigiltis” an bhrí ceaptar di le fo-alt (5) den Phríomh-alt chun crícheanna an ailt sin;
i gcás ina gceaduíonn an có-théacs é, léireofar tagairtí d'airgead a bheidh i gcreidiúnas do Chuntas agus beidh éifeacht aca mar thagairtí fholuíonn tagairtí do shuncála bheidh de thurus na huaire ina gcuid den Chuntas san.
(2) Isé gairmfear feasta den Chiste ná Cúl-Chiste na gCairteacha Coigiltis in ionad na hainme bheirtear dó leis an bPríomh-alt, agus is tuigthe éifeacht do bheith ag an athrú ainme sin amhail ar an 1adh lá d'Abrán, 1943, agus ón lá san amach.
(3) Beidh an Ciste códhéanta agus is tuigthe é bheith códhéanta riamh, amhail ar an 1adh lá d'Abrán, 1943, agus dá éis, de dhá chuntas, a dtabharfar ar cheann aca agus a ngairmtear de san alt so an Cúl-chuntas Colna agus a dtabharfar ar an gceann eile agus a ngairmtear de san alt so an Cúl-chuntas Uis.
(4) Beidh feidhm agus éifeacht ag na forálacha so leanas maidir leis an gCiste do shuncáil de bhun fo-ailt (2) den Phríomh-alt agus maidir le suncála eile is cuid den Chiste, sé sin le rá:—
(a) déanfar suncála d'airgead a bheidh i gcreidiúnas don Chúl-chuntas Colna do chur i gcrcidiúnas don Chuntas san;
(b) déanfar suncála d'airgead a bheidh i gcreidiúnas don Chúl-chuntas Uis do chur i gcreidiúnas don Chuntas san;
(c) déanfar ioncum a thiocfaidh as suncála bheidh i gcreidiúnas don Chúl-chuntas Colna do chur i gcreidiúnas don Chuntas san;
(d) déanfar ioncum a thiocfaidh as suncála bheidh i gcreidiúnas don Chúl-chuntas Uis do chur i gcreidiúnas don Chuntas san;
(e) aon uair is gá, do réir no fé réim an ailt seo no ar shlí eile do réir dlí, airgead d'íoc amach as an gCúl-chuntas Colna no as gCúl-chuntas Uis, is dleathach go ndíolfaí pé méid (más ann), de na suncála bheidh i gcreidiúnas an uair sin don Chuntas as ar gá amhlaidh an íocaíocht san do dhéanamh, is leor chun an íocaíocht san do dhéanamh;
(f) an tagairt atá i bhfo-alt (2) den Phríomh-alt d'iarmhéidí bheidh i gcreidiúnas don Chiste léireofar í agus beidh éifeacht aici mar thagairt fholuíonn tagairt d'iarmhéidí bheidh i grceidúnas do cheachtar de na Cuntais dá mbeidh an Ciste códhéanta, agus an tagairt atá sa bhfo-alt san d'íocaíochta as an gCiste a húdaruítear leis an bPríomh-alt léireofar í agus beidh éifeacht aici mar thagairt fholuíonn tagairt d'íocaíochta a húdaruítear leis an alt so as an gCiste no as ceachtar de na Cuntais sin dá mbeidh sé códhéanta.
(5) Is dleathach don Aire, má mheasann agus a mhinice mheasfaidh san do bheith ceart, pé suimeanna mheasfaidh is ceart alos airgid a bheidh faighte ag an Stát-Chiste as díol cairteacha coigiltis do thabhairt amach agus d'íoc as an bPrímh-Chiste no as a thoradh fáis isteach sa Chiste, agus déanfar an t-airgead uile a híocfar isteach sa Chiste amhlaidh do chur i gcreidiúnas don Chúl-chuntas Colna.
(6) Beidh feidhm agus éifeacht ag na forálacha so leanas maidir leis an gCúl-chuntas Colna, sé sin le rá:—
(a) déanfar an tsuim de thrí chéad míle punt (agus suncála sheasuíonn don tsuim sin d'áireamh) do haistríodh chun an Chiste agus do híocadh leis de bhun míre (b) d'fho-alt (3) d'alt 60 d'Acht an Bhainc Cheannais, 1942 (Uimh. 22 de 1942), do chur i gcreidiúnas don Chúl-chuntas Colna, agus is tuigthe í chur i gcreidiúnas amhlaidh an 1adh lá d'Abrán, 1943;
(b) íocfar leis an gCiste agus aistreofar chuige agus cuirfear i gcreidiúnas don Chúl-chuntas Colna an t-airgead agus na suncála uile (más ann) ordóidh an tAire o am go ham, i bhfeidhmiú na gcomhacht a bheidh tugtha dhó chuige sin le dlí, d'íoc agus d'aistriú agus do chur i gcreidiúnas amhlaidh;
(c) déanfar an t-airgead a bheidh o am go ham i gcreidiúnas don Chúl-chuntas Colna do choimeád mar chúl i gcoinnibh na freagarthachta i gcolainn aon airgid a bheidh tógtha ar iasacht ar urrús cairteacha coigiltis:
(d) aon uair agus a mhinice chífear don Aire an t-airgead a bheidh i gcreidiúnas don Chúl-chuntas Colna do bheith níos mó ná an méid a bheidh ag teastáil do réir réasúin mar chúl i gcoinnibh na freagarthachta i gcolainn aon airgid a bheidh tógtha ar iasacht agus a bheidh gan aisíoc an uair sin ar urrús cairteacha coigiltis, féadfaidh an tAire, má mheasann san do bheith ceart, a ordú go n-aistreofar agus go n-íocfar as an gCúl-chuntas Colna isteach sa Stát-Chiste, chun no mar chabhair chun aisíoctha suimeana bheidh íoctha as an bPrímh-Chiste no as a thoradh fáis in aisíoc colann aon airgid a bheidh tógtha ar iasacht ar urrús cairteacha coigiltis, pé méid (pé aca an t-iomlán no cuid é) a mheasfaidh an tAire do bheith ceart den bhreis a bheidh ag an airgead a bheidh an uair sin i gcreidiúnas don Chúl-chuntas Colna ar an méid a chífear dó do bheith ag teastáil do réir réasúin mar adubhradh.
(7) Beidh feidhm agus éifeacht ag na forálacha so leanas maidir leis an gCúl-Chuntas Uis, sé sin le rá:—
(a) déanfar na suncála agus an t-airgead do bhí i gcreidiúnas don Chiste díreach roimh an 1adh lá d'Abrán, 1943, do chur i gcreidiúnas don Chúl-chuntas Uis, agus is tuigthe iad do chur i gcreidiúnas don Chuntas san ar an dáta san;
(b) déanfar an t-airgead uile do híocadh no a híocfar leis an gCiste fé fho-alt (1) den Phríomh-alt tar éis an 1adh lá d'Abrán, 1943, do chur i gcreidiúnas don Chúl-chuntas Uis;
(c) beidh feidhm agus éifeacht ag fo-alt (3) den Phríomh-alt, amhail ar an 1adh lá d'Abrán, 1943, agus ón lá san amach, maidir leis an gCúl-chuntas Uis amháin agus dá réir sin, na tagairtí atá sa bhfo-alt san don Chiste léireofar iad agus beidh éifeacht aca mar thagairtí don Chúlchuntas Uis agus is tuigthe an éifeacht san do bheith aca amhail ar an dáta san agus dá éis.
(8) Ní dhéanfaidh éinní atá san alt so dochar ná deifir d'aon tagairt don Chiste atá in aon Acht do ritheadh tar éis an Príomh-alt d'achtú agus roimh an alt so d'achtú agus, dá réir sin, leanfaidh gach tagairt den tsórt san d'éifeacht do bheith aici fé is ná hachtófaí an t-alt so.
Ré príosúntachta mar gheall ar gan cáin no diúité d'íoc.
18.—I gcás cúirt dlínse inniúla dá ordú (pé aca roimh dháta an Acht so do rith no dá éis sin é) duine do chur i bpríosún mar gheall ar neamh-íoc suime airgid do bhí no bheidh dlite don Aire Airgeadais chun tairbhe an Phrímh-Chiste maidir le haon cháín no diúité fé chúram agus bainistighe na gCoimisinéirí Ioncuim, údaruítear, leis seo, do na Coimisineirí Ioncuim agus ceangaltar ortha, a ordú, ar an Acht so do rith no i gceann sé mí o dháta an orduithe á ordú an duine sin do chur i bpríosún (pé aca is déanaighe), an duine sin do scaoileadh saor as príosún pé aca bheidh an tsuim ar mar gheall a neamh-íoc a horduíodh an duine sin do chur i bpríosún íoctha no ná beidh.
Airgead d'aistriú ón Ród-Chiste chun an Stát-Chiste.
19.—D'fhonn airgead do sholáthar chun éilithe generálta thuitfidh ar an bPrímh-Chiste d'íoc, déanfar suim céad míle punt d'aistriú agus d'íoc as an Ród-Chiste isteach an Stát-Chiste pé tráth no trátha sa bhliain airgeadais dar críoch an 31adh lá de Mhárta, 1944, agus pé slí ordóidh an tAire Airgeadais.
Cúram agus bainistighe cánacha agus diúitéthe.
20.—Cuirtear fé chúram agus fé bhainistighe na gCoimisinéirí Ioncuim leis seo na cánacha agus na diúitéthe uile forchuirtear leis an Acht so.
Gearr-theideal, léiriú, agus tosach feidhme.
21.—(1) Féadfar an tAcht Airgeadais, 1943, do ghairm den Acht so.
(2) Léireofar Cuid I den Acht so i dteannta na nAchtanna Cánach Ioncuim agus léireofar Cuid II den Acht so, sa mhéid go mbaineann sí le diúitéthe custum, i dteannta na nAchtanna Custum agus, sa mhéid go mbaineann sí le diúitéthe máil, i dteannta na reachtanna bhaineann leis na diúitéthe máil agus le bainistighe na ndiúitéthe sin.
(3) Is tuigthe Cuid I den Acht so do theacht i bhfeidhm an 6adh lá d'Abrán, 1943, agus beidh éifeacht aici amhail ar an lá san agus ón lá san amach.
Number 16 of 1943.
FINANCE ACT, 1943.
ARRANGEMENT OF SECTIONS
Income Tax.
Customs and Excise.
Corporation Profits Tax.
Amendment of certain provisions relating to computation of profits. |
Stamp Duties.
Exemption of certain certificates of indebtedness from stamp duty. | |
Stamp duties on certificates of charge issued by The Agricultural Credit Corporation, Limited. |
Miscellaneous and General.
Re-constitution of the Savings Certificates (Interest Charge Equalisation) Fund. | |
Acts Referred to | |
No. 14 of 1941 | |
No. 32 of 1929 | |
No. 13 of 1933 | |
No. 30 of 1929 | |
No. 7 of 1943 | |
No. 20 of 1932 | |
No. 14 of 1942 | |
No. 5 of 1929 | |
No. 22 of 1942 | |
Number 16 of 1943.
FINANCE ACT, 1943.
PART I.
Income Tax.
Income tax and sur-tax for the year 1943-44.
1.—(1) Income tax shall be charged for the year beginning on the 6th day of April, 1943, at the rate of seven shillings and sixpence in the pound.
(2) Sur-tax (other than excess sur-tax) for the year beginning on the 6th day of April, 1943, shall be charged in respect of the income of any individual the total of which from all sources exceeds one thousand five hundred pounds and shall be so charged at the same rates as those at which it is charged for the year beginning on the 6th day of April, 1942.
(3) Where the total income, within the meaning of section 5 of the Finance Act, 1941 (No. 14 of 1941), of any individual for the year beginning on the 6th day of April, 1943, exceeds one thousand five hundred pounds and includes any such profits as are mentioned in the said section 5, an additional duty of sur-tax (in this section referred to as excess sur-tax) shall be charged for the said year beginning on the 6th day of April, 1943, at the rate of seven shillings and sixpence in the pound in respect of so much of the said income as is made chargeable therewith by sub-section (1) of the said section 5 as modified and applied by the subsequent provisions of this section.
(4) The several statutory and other provisions which were in force on the 5th day of April, 1943, in relation to income tax and sur-tax (including excess sur-tax) shall, subject to the provisions of this Act, have effect in relation to the income tax and sur-tax (including excess sur-tax) to be charged as aforesaid for the year beginning on the 6th day of April, 1943.
(5) In the application (by virtue of the next preceding sub-section of this section) of Part II of the Finance Act, 1941 (No. 14 of 1941), to the excess sur-tax to be charged as aforesaid for the year beginning on the 6th day of April, 1943, the said Part II shall have effect with and subject to the following modifications, that is to say:—
(a) the expression “the 6th day of April, 1943” shall be substituted for the expression “the 6th day of April, 1941,” wherever that expression occurs in the said Part II;
(b) in paragraph (b) of sub-section (3) of section 7 of the said Act, the expression “the 5th day of April, 1944,” shall be substituted for the expression “the 5th day of April, 1942,” and the word “seven” shall be substituted for the word “five” and the expression “the 5th day of April, 1943,” shall be substituted for the expression “the 5th day of April, 1941”.
Amendment of section 3 of the Finance Act, 1941.
2.—(1) Nothing contained in section 3 of the Finance Act, 1941 (No. 14 of 1941), shall authorise the granting of relief under that section to any individual in respect of any year of assessment to such an extent as would reduce the aggregate of the amount of income tax, sur-tax (if any), and external income tax payable by such individual in respect of any part of his income arising in a country to which the said section 3 applies (such aggregate being computed after deduction of any relief to which he may be entitled in the said country) below the amount of income tax and sur-tax (if any) which would be payable by such individual in respect of the said part of his income if that part of his income had arisen in the State.
(2) In this section the expression “external income tax” has the same meaning as it has in the said section 3 of the Finance Act, 1941 (No. 14 of 1941).
Allowance in respect of machinery temporarily out of use.
3.—The provisions of the Income Tax Acts relating to the deduction to be allowed in respect of diminished value by reason of wear and tear shall have effect as if the references therein to diminished value by reason of wear and tear during the year of any machinery or plant included references to diminished value by reason of any machinery or plant having been temporarily out of use at any time during the year through circumstances attributable, directly or indirectly, to the present national emergency (including circumstances continuing after the termination of that emergency).
Computation of losses in certain cases.
4.—(1) For the purposes of section 34 (which relates to relief in respect of certain losses) of the Income Tax Act, 1918, the amount of a loss sustained in a trade shall, in all cases (but subject to the provisions of the next following sub-section of this section) be computed in like manner as the profits or gains arising or accruing from the trade are computed under the Rule applicable to Case I of Schedule D of the said Act and the Rules applicable to Cases I and II of that Schedule.
(2) The provisions of the foregoing sub-section of this section shall not override or affect the provisions of paragraph (2) (which relates to losses of assurance companies carrying on life assurance business) of Rule 15 of the Rules applicable to Cases I and II of Schedule D of the Income Tax Act, 1918.
Amendment of Rule 11 of the Rules applicable to Cases I and II of Schedule D.
5.—Paragraph (2) of Rule 11 substituted by section 13 of the Finance Act, 1929 (No. 32 of 1929), for Rule 11 of the Rules applicable to Cases I and II of Schedule D of the Income Tax Act, 1918, shall, in relation to cases in which the change referred to in the said paragraph occurs after the 5th day of April, 1943, be construed and have effect as if the words “twelve months after the change took place” were substituted for the words “three months after the change took place” now contained in the said paragraph.
Extension of exemptions in relation to National Health Insurance.
6.—(1) In this section the expression “the Unified Society” means Cumann an Arachais Náisiúnta ar Shláinte established in pursuance of section 3 of the National Health Insurance Act, 1933 (No. 13 of 1933).
(2) The exemption conferred by sub-section (5) of section 39 of the Income Tax Act, 1918, on approved societies within the meaning of Part I of the National Insurance Act, 1911, shall extend and apply to the Unified Society and shall be deemed to have extended and applied to that Society as from the date of its establishment.
(3) The exemption conferred by the said sub-section (5) of section 39 of the Income Tax Act, 1918, on the Irish Insurance Commissioners in respect of any income derived from any funds held by them, or under their control or management, under or for the purposes of the National Insurance Act, 1911, shall extend and apply to the Minister for Local Government and Public Health in respect of any income derived from any funds held by him, or under his control or management, for the purposes of the National Health Insurance Acts, 1911 to 1942, and shall be deemed to have so applied and extended as from the dissolution of the said Commissioners and the transfer of their functions to the said Minister by the Irish Insurance Commissioners (Transfer of Functions) Order, 1933.
Certificates of charge of The Agricultural Credit Corporation, Limited.
7.—In order to remove doubts, it is hereby declared and enacted that the expression “certificates of charge” wherever it occurs in sub-sections (1), (2), and (3) of section 2 or in sub-section (1) of section 37 of the Finance Act, 1929 (No. 32 of 1929), shall be construed and have effect and be deemed always to have had effect as including certificates of charge issued by The Agricultural Credit Corporation, Limited, after the passing of the Agricultural Credit Act, 1929 (No. 30 of 1929), as well as certificates of charge issued by the said Corporation before the passing of that Act.
PART II.
Customs and Excise.
Passenger aircraft licences.
8.—The First Schedule to the Finance (1909-10) Act, 1910, is hereby amended by the insertion therein at the end thereof of the following provisions, and Part II of that Act shall be construed and have effect accordingly, that is to say:—
“G. Passenger Aircraft Licences.
Licence granted under section 29 of the Intoxicating Liquor Act, 1943 (No. 7 of 1943) for the sale of intoxicating liquor on an aircraft in flight, to be taken out annually—
Duty of one pound (£1).
Provision Applicable to Passenger Aircraft Licences.
For the purposes of giving jurisdiction, any sale of intoxicating liquor on an aircraft shall be deemed to have taken place either where it has actually taken place or in any place in which the aircraft may be found.”
Sale of tobacco on aircraft.
9.—(1) Section 12 (which relates to the sale of tobacco in railway carriages under excise licence) of the Revenue Act, 1884, shall apply and have effect in relation to aircraft and the proprietors of aircraft in like manner as it applies and has effect in relation to railway carriages and railway companies.
(2) For the purpose of giving jurisdiction, any sale of tobacco on an aircraft shall be deemed to have taken place either where it has actually taken place or in any place in which the aircraft may be found.
Amendments of entertainments duty.
10.—(1) In this section—
the expression “entertainments duty” means the excise duty referred to by that name in and chargeable under section 1 of the Finance (New Duties) Act, 1916, as amended by subsequent enactments.
the word “takings” means, in relation to an entertainment, the total of the payments for admission to the entertainment,
the word “expenses” means, in relation to an entertainment, the total of the moneys expended in respect of the entertainment irrespective of the person by whom or source from which such moneys are provided,
the expression “net proceeds” means, in relation to an entertainment, the amount by which the takings in respect of the entertainment exceed the expenses in respect thereof.
(2) As on and from the 1st day of August, 1943, entertainments duty shall not be charged or levied on payments for admission to any entertainment in respect of which it is shown to the satisfaction of the Revenue Commissioners—
(a) that no expenses are incurred in respect of the entertainment and that the whole of the takings in respect thereof are devoted and will be applied to educational, philanthropic, or charitable purposes, or
(b) that the entertainment is wholly of an educational character, or
(c) that—
(i) the entertainment either is promoted by the Gaelic League or is promoted by some other society or organisation in respect of which it is shown to the satisfaction of the Revenue Commissioners that its primary object is the extension of the use of the Irish language, and
(ii) in either case the whole of the net proceeds of the entertainment are devoted and will be applied to the extension of the use of the Irish language.
(3) Every question or dispute as to whether an entertainment is or is not wholly of an educational character within the meaning of paragraph (b) of the next preceding sub-section of this section shall be decided by the Minister for Education whose decision thereon shall be final.
(4) Whenever it is shown to the satisfaction of the Revenue Commissioners that the whole of the net proceeds of an entertainment held on or after the 1st day of August, 1943, are devoted and will be applied to educational, philanthropic, or charitable purposes and that the expenses in respect of the entertainment did not exceed thirty per cent. of the takings in respect thereof, the Revenue Commissioners shall remit the entertainments duty in respect of that entertainment or repay the said duty paid in respect thereof.
(5) Where a series of entertainments are promoted by a person at the same place and for the same purpose, such of those entertainments as are held during such period of time as the Revenue Commissioners determine shall be regarded as one entertainment for the purpose of calculating the percentage of the takings in respect of those entertainments which is represented by the expenses in respect thereof.
(6) In order to remove doubts, it is hereby declared and enacted that, in sub-section (2) of section 25 of the Finance Act, 1932 (No. 20 of 1932), the words “admission to any ball or dance” include, and always did include, admission to a ball or dance for the purpose of dancing or otherwise taking part in such ball or dance as well as admission to such ball or dance as a spectator thereof.
(7) Sub-section (5) of section 1 of the Finance (New Duties) Act, 1916, is hereby repealed as on and from the 1st day of August, 1943.
Power to refund or remit duty in certain circumstances.
11.—(1) Where the Revenue Commissioners are satisfied, in respect of any dutiable article imported either before or after the passing of this Act,—
(a) that the customs duty chargeable on such article at importation was duly paid, and
(b) that a licence to import, such article either without payment of such duty or on payment of less than the full amount of such duty could lawfully have been granted to the importer of such article before the importation thereof, but was not so granted, and
(c) that—
(i) if the fact that such licence was not so granted was due to the failure of such importer to make due application (with all necessary or proper documents) for such licence before the importation of such article, such failure was not due to any culpable negligence or default on the part of such importer, or
(ii) if there was no such failure by such importer, the fact that such licence was not so granted was not due to any culpable negligence or default on the part of such importer,
the Revenue Commissioners may, if they in their discretion think proper so to do and are satisfied that the circumstances justify it, refund to such importer so much (whether the whole or a part) of the said duty so paid by him as would not have been payable if such licence had been granted before the importation of such article.
(2) Whenever it is shown to the satisfaction of the Revenue Commissioners that a dutiable article has been destroyed or irretrievably lost after it has been imported but before account of it has been taken by the customs officer, the Revenue Commissioners may remit or, if already paid, refund the customs duty chargeable on such article on importation.
PART III.
Corporation Profits Tax.
Amendment of section 47 of the Finance Act, 1932.
12.—Paragraph (a) of sub-section (1) of section 47 of the Finance Act, 1932 (No. 20 of 1932), shall, in respect of every accounting period, whether ending before or after the passing of this Act, be construed and have effect as if the words “which by its constitution is precluded from distributing any profits amongst its members” now contained in the said paragraph were deleted therefrom and the words “which was immediately before the fifth day of May, 1943, precluded by its constitution from distributing any profits amongst its members and remains continuously so precluded from that date” were inserted in the said paragraph in lieu of the said words deleted therefrom.
Amendment of certain provisions relating to computation of profits.
13.—(1) The following enactments, that is to say:—
(a) paragraph (b) of sub-section (2) of section 39 of the Finance Act, 1941 (No. 14 of 1941), as amended by sub-section (1) of section 16 of the Finance Act, 1942 (No. 14 of 1942), and
(b) paragraph (a) of sub-section (2) of the said section 16 of the Finance Act, 1942, and
(c) paragraph (b) of sub-section (3) of section 41 of the Finance Act, 1941 (No. 14 of 1941), as amended by sub-section (1) of section 17 of the Finance Act, 1942 (No. 14 of 1942), and
(d) sub-section (2) of the said section 17 of the Finance Act, 1942,
are hereby severally amended, for the purpose mentioned in the next following sub-section of this section, by the substitution of the expression “the rate of nine per cent. per annum” for the expression “the rate of seven and one-half per cent. per annum” wherever the latter expression occurs in the said enactments respectively, and by the substitution of the expression “the rate of ten and one-half per cent. per annum” for the expression “the rate of nine per cent. per annum” wherever the latter expression occurs in the said enactments respectively.
(2) The several amendments made by the foregoing sub-section of this section shall have effect only in relation to any computation for the purposes of excess corporation profits tax made by reference to the following profits, that is to say:—
(a) profits which arise or have arisen in an accounting period beginning on or after the 1st day of January. 1943, and
(b) profits which arise or have arisen in the part subsequent to the 31st day of December, 1942, of an accounting period beginning before and ending on or after the 1st day of January, 1943.
(3) All such apportionments shall be made as may be requisite for the purposes of the foregoing provisions of this section in respect of an accounting period beginning before and ending on or after the 1st day of January, 1943, and every such apportionment shall be made in proportion to the respective lengths of the part of such accounting period prior to the 1st day of January, 1943, and the part thereof subsequent to the 31st day of December, 1942.
(4) This section shall be read and construed together with Part V of the Finance Act, 1920, as amended or extended by subsequent enactments and in particular, shall be read and construed together with Part V of the Finance Act, 1941 (No. 14 of 1941), and Part IV of the Finance Act, 1942 (No. 14 of 1942).
PART IV.
Stamp Duties.
Stamp duty on certain voluntary conveyances and transfers.
14.—Sub-section (6) of section 74 (which relates to stamp duty on voluntary conveyances and transfers inter vivos) of the Finance (1909-10) Act, 1910, is hereby repealed and in lieu thereof it is hereby enacted that sub-sections (1) to (5) of the said section 74 shall not apply or have effect and shall be deemed never to have applied or had effect in relation to conveyances or transfers coming within any of the following classes (whether the circumstances by virtue of which the conveyance or transfer comes within any such class are or are not stated in the conveyance or transfer), that is to say, a conveyance or transfer—
(a) made for nominal consideration for the purpose of securing the repayment of an advance or loan, or
(b) made for effectuating the appointment of a new trustee or the retirement of a trustee (whether the trust is expressed or implied), or
(c) under which no beneficial interest passes in the property conveyed or transferred, or
(d) made to a beneficiary by a trustee or other person in a fiduciary capacity under any trust whether expressed or implied, or
(e) which is a disentailing assurance not limiting any new estate other than an estate in fee simple in the person disentailing the property.
Exemption of certain certificates of indebtedness from stamp duty.
15.—(1) In this section the expression “certificate of indebtedness” means a document, whether sealed with the official seal of the Minister for Finance or signed by that Minister or by one of his officers authorised in that behalf by him, whereby the said Minister or any such officer so authorised certifies (either expressly or impliedly) the amount of the indebtedness of the State or of a public fund of the State in respect of moneys or securities or both moneys and securities borrowed from a particular person by the said Minister in exercise of a power conferred on him by statute.
(2) Neither a certificate of indebtedness nor any agreement, receipt, bill of exchange, promissory note, mortgage, bond, covenant, or other instrument embodied or contained in a certificate of indebtedness and relating to the transaction to which such certificate relates shall be or, in the case of a certificate of indebtedness bearing date before the date of the passing of this Act, ever have been liable to any stamp duty whatsoever, and no certificate of indebtedness and no such instrument as aforesaid embodied or contained in a certificate of indebtedness shall be prevented from being given in evidence or being made available for any purpose merely by reason of the fact that no stamp duty had been paid in respect thereof.
Stamp duties on certificates of charge issued by The Agricultural Credit Corporation, Limited.
16.—In order to remove doubts, it is hereby declared and enacted that the expression “certificate of charge” where it occurs in sub-section (1) of section 5 of the Finance (Customs and Stamp Duties) Act, 1929 (No. 5 of 1929), shall be construed and have effect and be deemed as from the passing of the Agricultural Credit Act, 1929 (No. 30 of 1929), always to have had effect as including certificates of charge issued by The Agricultural Credit Corporation, Limited, after the passing of the said Agricultural Credit Act, 1929, as well as certificates of charge issued by the said Corporation before the passing of that Act.
PART V.
Miscellaneous and General.
Re-constitution of the Savings Certificates (Interest Charge Equalisation) Fund.
17.—(1) In this section—
the expression “the Minister” means the Minister for Finance; the expression “the Principal Section” means section 34 of the Finance Act, 1929 (No. 32 of 1929);
the expression “the Fund” means the Savings Certificates (Interest Charge Equalisation) Fund set up in pursuance of the Principal Section;
the expression “savings certificates” has the meaning given to it by sub-section (5) of the Principal Section for the purposes of that section;
references to moneys standing to the credit of an Account shall, where the context so permits, be construed and have effect as including investments for the time being included in that Account.
(2) The Fund shall henceforth be known as the Savings Certificates Reserve Fund in lieu of the name given to it by the Principal Section, and that change of name shall be deemed to have had effect as on and from the 1st day of April, 1943.
(3) The Fund shall comprise and be deemed to have comprised, as on and, from the 1st day of April, 1943, two accounts, whereof one shall be known and is in this section referred to as the Principal Reserve Account and the other shall be known and is in this section referred to as the Interest Reserve Account.
(4) The following provisions shall apply and have effect in relation to the investment of the Fund in pursuance of sub-section (2) of the Principal Section and in relation to other investments included in the Fund, that is to say:—
(a) investments of moneys standing to the credit of the Principal Reserve Account shall be placed to the credit of that Account;
(b) investments of moneys standing to the credit of the Interest Reserve Account shall be placed to the credit of that Account;
(c) income arising from investments standing to the credit of the Principal Reserve Account shall be placed to the credit of that Account;
(d) income arising from investments standing to the credit of the Interest Reserve Account shall be placed to the credit of that Account;
(e) whenever moneys are required by or under this section or otherwise by law to be paid out of the Principal Reserve Account or out of the Interest Reserve Account, it shall be lawful to sell so much (if any) of the investments then standing to the credit of the Account out of which such payment is so required to be made as shall be requisite for making that payment;
(f) the reference in sub-section (2) of the Principal Section to balances standing to the credit of the Fund shall be construed and have effect as including balances standing to the credit of either of the Accounts comprised in the Fund and the reference in the said sub-section to payments out of the Fund authorised by the Principal Section shall be construed and have effect as including payments authorised by this section out of the Fund or either of the said Accounts comprised therein.
(5) It shall be lawful for the Minister, if and so often as he so thinks proper, to issue and pay from the Central Fund or the growing produce thereof into the Fund such sums as he may think proper in respect of moneys received by the Exchequer from the sales of savings certificates, and all moneys so paid into the Fund shall be placed to the credit of the Principal Reserve Account.
(6) The following provisions shall apply and have effect in relation to the Principal Reserve Account, that is to say:—
(a) the sum of three hundred thousand pounds (including investments representing that sum) which was transferred and paid to the Fund in pursuance of paragraph (b) of sub-section (3) of section 60 of the Central Bank Act, 1942 (No. 22 of 1942), shall be placed to the credit of the Principal Reserve Account and shall be deemed to have been so placed on the 1st day of April, 1943;
(b) there shall be paid and transferred to the Fund and placed to the credit of the Principal Reserve Account all such (if any) moneys and investments as the Minister shall, from time to time, in exercise of powers in that behalf conferred on him by law direct to be so paid, transferred, and placed;
(c) the moneys from time to time standing to the credit of the Principal Reserve Account shall be held as a reserve against the liability for the principal of moneys borrowed on the security of savings certificates;
(d) whenever and so often as it appears to the Minister that the moneys standing to the credit of the Principal Reserve Account exceed the amount reasonably required as a reserve against the liability in respect of the principal of moneys borrowed and then outstanding on the security of savings certificates, the Minister may, if he so thinks proper, direct that there shall be transferred and paid from the Principal Reserve Account to the Exchequer, for or towards the reimbursement of sums paid out of the Central Fund or the growing produce thereof on foot of the repayment of the principal of moneys borrowed on the security of savings certificates, so much (whether the whole or a part) as the Minister shall think proper of the excess of the moneys then standing to the credit of the Principal Reserve Account over the amount appearing to him to be reasonably required as aforesaid.
(7) The following provisions shall apply and have effect in relation to the Interest Reserve Account, that is to say:—
(a) the investments and moneys standing to the credit of the Fund immediately before the 1st day of April, 1943, shall be credited to the Interest Reserve Account and shall be deemed to have been placed to the credit of that Account on the said date;
(b) all moneys paid to the Fund under sub-section (1) of the Principal Section after the 1st day of April, 1943, shall be placed to the credit of the Interest Reserve Account;
(c) sub-section (3) of the Principal Section shall, as on and from the 1st day of April, 1943, apply and have effect in relation only to the Interest Reserve Account, and accordingly the references in the said sub-section to the Fund shall be construed and have effect as references to the Interest Reserve Account and shall be deemed to have had such effect as on and from the said date.
(8) Nothing in this section shall prejudice or affect any reference to the Fund which is contained in any Act passed after the enactment of the Principal Section and before the enactment of this section, and accordingly every such reference shall continue to have effect as if this section had not been enacted.
Duration of imprisonment for non-payment of a tax or duty.
18.—Where any person was or shall be committed to prison (whether before or after the passing of this Act) by a court of competent jurisdiction for non-payment of a sum of money due to the Minister for Finance for the benefit of the Central Fund in respect of any tax or duty under the care and management of the Revenue Commissioners, the Revenue Commissioners are hereby authorised and required on the passing of this Act or at the expiration of six months from the date of the committal of such person to prison (whichever is the later) to order the discharge of such person from prison whether the sum for the nonpayment of which such person was so committed shall or shall not have been paid.
Transfer of money from the Road Fund to the Exchequer.
19.—With a view to providing moneys to meet general charges which will fall upon the Central Fund, the sum of one hundred thousand pounds shall be transferred and paid from the Road Fund to the Exchequer at such time or times in the financial year ending on the 31st day of March, 1944, and in such manner as the Minister for Finance shall direct.
Care and management of taxes and duties.
20.—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.
21.—(1) This Act may be cited as the Finance Act, 1943.
(2) Part I of this Act shall be construed together with the Income Tax Acts, and Part II of this Act, so far as it relates to duties of customs, shall be construed together with the Customs Acts and, so far as it relates to duties of excise, shall be construed together with the statutes which relate to the duties of excise and the management of those duties.
(3) Part I of this Act shall be deemed to come into force on and shall take effect as on and from the 6th day of April, 1943.