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Uimhir 16 de 1981
AN tACHT AIRGEADAIS, 1981
[An tiontú oifigiúil]
CUID I
Cáin Ioncaim, Cáin Acmhainne agus Cáin Chorparáide
Caibidil I
Cáin Ioncaim
Leasú ar na forálacha a bhaineann le díolúine ó cháin ioncaim.
1.—Maidir leis an mbliain 1981-82 agus blianta measúnachta dá éis sin, leasaítear leis seo an tAcht Airgeadais, 1980—
(a) in alt 1—
(i) i mír (b) d'fho-alt (1), trí “suim is ionann agus dhá oiread an mhéid shonraithe” a chur in ionad “£5,000”, agus
(ii) i bhfo-alt (2), trí “£4,000” a chur in ionad “£3,400” agus trí “£2,000” a chur in ionad “£1,700”,
agus
(b) in alt 2—
(i) i bhfo-alt (3), trí “suim is ionann agus dhá oiread an mhéid shonraithe” a chur in ionad “£10,000”, agus
(ii) i bhfo-alt (6), trí “£4,600” a chur in ionad “£4,000”, trí “£5,600” a chur in ionad “£5,000”, trí “£2,300” a chur in ionad “£2,000” agus trí “£2,800” a chur in ionad “£2,500”,
agus tá an mhír sin (b) agus na fo-ailt sin (2), (3) agus (6), arna leasú amhlaidh, leagtha amach sa Tábla a ghabhann leis an alt seo.
AN TÁBLA (b) go ndéanfaidh pearsa aonair éileamh chuige sin, go dtabharfaidh sé tuairisceán san fhoirm fhorordaithe ar a ioncam iomlán don bhliain sin agus go gcruthóidh sé nach mó é ná suim is ionann agus dhá oiread an mhéid shonraithe, beidh teideal aige go ndéanfaí an méid cánach ioncaim is iníoctha i leith a ioncaim iomláin don bhliain sin dá mba mhó an méid sin, mura mbeadh forálacha an fho-ailt seo, ná suim is ionann agus 60 faoin gcéad den mhéid ar mó a ioncam iomlán ná an méid sonraithe, a laghdú go dtí an tsuim sin. |
(2) San alt seo ciallaíonn “an méid sonraithe”—
(a) i gcás ina mbeadh teideal ag an bpearsa aonair, ar leith ón alt seo, chun asbhaint a shonraítear in alt 138 (a) den Acht Cánach Ioncaim, 1967, £4,000, agus
(b) in aon chás eile, £2,000.
(3) I gcás ina gcruthóidh pearsa aonair lena mbaineann an t-alt seo nach mó ná suim is ionann agus dhá oiread an mhéid shonraithe a ioncam iomlán do bhliain mheasúnachta lena mbaineann an t-alt seo, beidh teideal aige go ndéanfaí an méid cánach ioncaim is iníoctha i leith a ioncaim iomláin don bhliain sin, dá mba mhó an méid sin, mura mbeadh forálacha an fho-ailt seo, ná suim is ionann agus 60 faoin gcéad den mhéid ar mó a ioncam iomlán ná an méid sonraithe, a laghdú go dtí an tsuim sin.
(6) San alt seo ciallaíonn “an méid sonraithe”—
(a) i gcás ina mbeadh teideal ag an bpearsa aonair, ar leith ón alt seo, chun asbhaint a shonraítear i mír (a) den alt sin 138, £4,600:
Ar choinníoll, má bhí an phearsa aonair nó a chéile cúig bliana is seachtó d'aois nó os a chionn tráth ar bith i rith na bliana measúnachta, go gciallaíonn “an méid sonraithe”£5,600;
(b) in aon chás eile, £2,300:
Ar choinníoll, má bhí an phearsa aonair cúig bliana is seachtó d'aois nó os a chionn tráth ar bith i rith na bliana measúnachta, go gciallaíonn “an méid sonraithe”£2,800.
Faoisimh phearsanta.
2.—(1) I gcás ina mbeidh asbhaint le déanamh as ioncam iomlán pearsan aonair don bhliain 1981-82 nó d'aon bhliain mheasúnachta dá éis sin i leith faoiseamh a mbeidh an phearsa aonair ina theideal faoi fhoráil a luaitear i gcolún (1) den Tábla a ghabhann leis an bhfo-alt seo agus gur mhéid a shonraítear i gcolún (2) den Tábla sin méid na hasbhainte mura mbeadh an t-alt seo, is é méid na hasbhainte, in ionad an mhéid a shonraítear sa cholún sin (2), an méid a shonraítear i gcolún (3) den Tábla sin os coinne lua an mhéid sin sa cholún sin (2).
AN TÁBLA | ||
An fhoráil reachtúil | An méid a bheidh le baint as ioncam iomlán do 1980-81 | An méid a bheidh le baint as ioncam iomlán do 1981-82 agus do bhlianta dá éis sin |
(1) | (2) | (3) |
£ | £ | |
alt 138A (liúntas breise do bhaintreacha agus do dhaoine eile maidir le leanaí) ... ... | 500 | 650 |
alt 138B | ||
(liúntas fostaí) ... | 400 | 600 |
alt 141 | ||
(leanbh éagumasaithe) | 390 | 500 |
alt 3 | ||
(coimeádaí tí ag tabhairt aire do dhuine éagumasaithe) ... | 330 | 500 |
alt 11 | ||
(dall) ... ... | 330 | 400 |
(an dá chéile dall) ... | 660 | 1,000 |
(2) Beidh éifeacht le halt 4 den Acht Airgeadais, 1980, faoi réir fhorálacha an ailt seo.
(3) Beidh éifeacht leis an gCéad Sceideal chun fo-alt (1) a fhorlíonadh.
Athrú ar na rátaí cánach ioncaim.
3.—Leasaítear leis seo alt 8 den Acht Airgeadais, 1980, maidir leis an mbliain 1981-82 agus blianta measúnachta dá éis sin, 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 £4,500 eile | ... | ... | 35 faoin gcéad | an ráta caighdeánach | |
An chéad £2,000 eile | ... | ... | 45 faoin gcéad | ||
An chéad £2,000 eile | ... | ... | 55 faoin gcéad | na hard-rátaí | |
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 £9,000 eile | ... | ... | 35 faoin gcéad | an ráta caighdeánach | |
An chéad £4,000 eile | ... | ... | 45 faoin gcéad | ||
An chéad £4,000 eile | ... | ... | 55 faoin gcéad | na hard-rátaí | |
An fuílleach | ... | ... | ... | 60 faoin gcéad | |
”
Leasú ar alt 128 (pionóis) den Acht Cánach Ioncaim, 1967.
4.—Leasaítear leis seo alt 128 den Acht Cánach Ioncaim, 1967—
(a) i bhfo-alt (2), trí “Maidir leis na pionóis uile mar gheall ar mhainneachtain aon fhoráil i rialacháin faoin gCaibidil seo a chomhlíonadh,” a chur in ionad “Maidir leis na pionóis uile faoin alt seo,”,
(b) i bhfo-alt (3)—
(i) tríd an mír seo a leanas a chur in ionad mhír (a):
“(a) ina mainneoidh aon duine aon fhoráil i rialacháin faoin gCaibidil seo a chomhlíonadh,”,
agus
(ii) tríd an mír seo a leanas a chur in ionad mhír (c):
“(c) go leanfaidh an duine sin, ar feadh tréimhse breise dhá lá nó níos mó, ag mainneachtain an fhoráil a chomhlíonadh,”,
agus
(c) i mír (a) d'fho-alt (4)—
(i) trí “, nó nár thug an cosantóir leatháin phá a shonrófar nó taifid nó doiciméid eile ar aird nó nár tharchuir sé cáin a shonrófar chuig an mbailitheoir nó nach ndearna sé asbhaint nó aisíoc cánach a shonrófar,” a chur isteach i ndiaidh “deimhniú a shonrófar”, agus
(ii) trí “, nó nár thug sé na leatháin phá sin nó na taifid nó na doiciméid eile ar aird nó nár tharchuir sé an cháin sin chuig an mbailitheoir, nó nach ndearna sé an asbhaint nó an t-aisíoc cánach sin,” a chur isteach i ndiaidh “an deimhniú sin isteach”,
agus tá an fo-alt sin (2), agus an mhír sin (a) d'fho-alt (4), arna leasú amhlaidh, leagtha amach sa Tábla a ghabhann leis an alt seo.
AN TÁBLA (2) Maidir leis na pionóis uile mar gheall ar mhainneachtain aon fhoráil i rialacháin faoin gCaibidil seo a chomhlíonadh, féadfar, gan dochar d'aon mhodh gnóthaithe eile, imeachtaí dlí a bhunú dá lorg agus iad a ghnóthú go hachomair amhail mar dhéantar i gcás imeachtaí achomaire chun aon fhíneáil nó pionós faoi aon Acht a bhaineann leis an mál a ghnóthú. (a) beidh deimhniú a bheidh sínithe ag oifigeach do na Coimisinéirí Ioncaim á dheimhniú go ndearna sé taifid iomchuí na gCoimisinéirí Ioncaim a iniúchadh agus go ndealraíonn sé uathu nach bhfuarthas ón gcosantóir tuairisceán, ráiteas, fógra nó deimhniú a shonrófar, nó nár thug an cosantóir leatháin phá a shonrófar nó taifid nó doiciméid eile ar aird nó nár tharchuir sé cáin a shonrófar chuig an mbailitheoir nó nach ndearna sé asbhaint nó aisíoc cánach a shonrófar, i rith tréimhse a shonrófar, ina fhianaise, nó go gcruthófar a mhalairt, nár chuir an cosantóir an tuairisceán, an ráiteas, an fógra nó an deimhniú sin isteach, nó nár thug sé na leatháin phá sin nó na taifid nó na doiciméid eile ar aird, nó nár tharchuir sé an cháin sin chuig an mbailitheoir, nó nach ndearna sé an asbhaint nó an t-aisíoc cánach sin, i rith na tréimhse sin, |
Leasú ar alt 198 (cionroinnt i gcásanna measúnachtaí ar leithligh) den Acht Cánach Ioncaim, 1967.
5.—Leasaítear leis seo alt 198 (1) den Acht Cánach Ioncaim, 1967 (a cuireadh isteach leis an Acht Airgeadais, 1980) tríd an mír seo a leanas a chur isteach i ndiaidh mhír (a):
“(aa) aon laghdú cánach ioncaim a bheidh le déanamh faoi alt 1 (1) (b) nó 2 (3) den Acht Airgeadais, 1980, leithroinnfear é ar an bhfearchéile agus ar an mbanchéile i gcomhréir leis na méideanna cánach ioncaim a bheadh, murach an t-alt sin 1 (1) (b) nó 2 (3), iníoctha ag an bhfearchéile agus ag an mbanchéile,”.
Srian le faoiseamh faoi alt 496 (aisíoc i leith ús a íocadh) den Acht Cánach Ioncaim, 1967.
6.—(1) San alt seo—
ciallaíonn “íocaíocht iomchuí” aon suim arna híoc an 6ú lá d'Aibreán, 1981, nó dá éis, ag an Aire Comhshaoil le pearsa aonair faoi scéim á fhoráil fóirdheontas morgáiste speisialta a íoc le húinéirí-áititheoirí céaduaire tithe áirithe;
ciallaíonn “iasacht shonraithe nó iasachtaí sonraithe” iasacht nó iasachtaí a ndéantar íocaíocht iomchuí ina leith;
ciallaíonn “aisíoc cánach iomchuí”, i ndáil le pearsa aonair, faoi réir fho-alt (3), an méid cánach a bheadh, ar leith ón alt seo, le haisíoc leis an bpearsa aonair faoi fhorálacha (dá ngairtear “na forálacha iomchuí” ina dhiaidh seo san alt seo) d'alt 496 den Acht Cánach Ioncaim, 1967, do bhliain mheasúnachta ar an méid úis a d'íoc an phearsa aonair ar iasacht shonraithe nó ar iasachtaí sonraithe sa bhliain mheasúnachta.
(2) Más rud é, d'aon bhliain mheasúnachta, i gcás pearsan aonair, go mbeadh aisíoc cánach iomchuí le déanamh, déanfar an t-aisíoc cánach iomchuí sin a laghdú an méid a chinnfear de réir na foirmle atá leagtha amach sa Tábla a ghabhann leis an bhfo-alt seo, agus d'ainneoin aon fhorálacha eile de na hAchtanna Cánach Ioncaim, déanfar méid na cánach arna laghdú amhlaidh, agus ní dhéanfar aon mhéid eile cánach, a aisíoc faoi na forálacha iomchuí leis an bpearsa aonair ar an méid úis a d'íoc sé sa bhliain mheasúnachta ar iasacht shonraithe nó ar iasachtaí sonraithe.
AN TÁBLA
(R+S) | -P |
i gcás—
arb é R an t-aisíoc cánach iomchuí,
arb é S méid comhiomlán aon íocaíochtaí iomchuí a tugadh don phearsa aonair sa bhliain mheasúnachta nó méid aon íocaíochta iomchuí a tugadh don phearsa aonair i gcás nár tugadh ach íocaíocht amháin den sórt sin sa bhliain mheasúnachta, agus
arb é P—
(a) méid is ionann agus (R+S), nó
(b) méid aon íocaíochta, nó méid comhiomlán aon íocaíochtaí i gcás inar tugadh níos mó ná íocaíocht amháin, a thug an phearsa aonair sa bhliain mheasúnachta i modh aisíoca phríomhshuim aon iasachta sonraithe nó iasachtaí sonraithe, nó i modh íoca úis ar aon iasacht shonraithe nó iasachtaí sonraithe,
cibé ceann acu is lú.
(3) Chun críocha an ailt seo, i gcás pearsa aonair a d'íoc ús eile i mbliain mheasúnachta i dteannta an úis ar iasacht shonraithe nó ar iasachtaí sonraithe, is é méid an aisíoca cánach iomchuí méid a chinnfear de réir na foirmle—
A-B
i gcás—
arb é A an méid cánach a bheadh, ar leith ón alt seo, le haisíoc leis an bpearsa aonair don bhliain mheasúnachta faoi na forálacha iomchuí ar an ús go léir a d'íoc sé sa bhliain mheasúnachta, agus
arb é B an méid cánach a bheadh le haisíoc leis an bpearsa aonair don bhliain mheasúnachta faoi na forálacha iomchuí más rud é nár íoc sé aon ús ar iasacht shonraithe nó ar iasachtaí sonraithe sa bhliain mheasúnachta.
(4) I gcás ina ndéanfar íocaíocht iomchuí maidir le haon tréimhse, measfar, chun críocha an ailt seo, gur sa bhliain mheasúnachta ar chuid di an tréimhse sin a rinneadh an íocaíocht iomchuí sin:
Ar choinníoll, i gcás an tréimhse a bheith go páirteach i mbliain mheasúnachta amháin agus go páirteach i mbliain mheasúnachta eile, go ndéanfar méid na híocaíochta iomchuí a rinneadh i leith na tréimhse sin a chionroinnt ar gach bliain mheasúnachta sa chomhréir atá idir an chuid den tréimhse i ngach bliain mheasúnachta agus iomlán na tréimhse agus measfar, chun críocha an ailt seo, maidir leis an méid a cionroinneadh amhlaidh ar bhliain mheasúnachta, gur sa bhliain mheasúnachta sin a íocadh é.
Leasú ar alt 17 (cáin a bhaint as íocaíochtaí le fochonraitheoirí sa tionscal foirgníochta) den Acht Airgeadais, 1970.
7.—Leasaítear leis seo alt 17 (2) (a cuireadh isteach leis an Acht Airgeadais, 1976) den Acht Airgeadais, 1970, maidir le híocaíochtaí arna ndéanamh ar dháta an Achta seo a rith, nó dá éis, tríd an méid seo a leanas a chur in ionad mhír (b)—
“(b) duine a sheolann gnó ar cuid de foirgnimh a thógáil nó ábhair le húsáid, cibé acu a úsáidtear nó nach n-úsáidtear iad, in oibríochtaí foirgníochta, a mhonarú, a chóireáil nó a theibeadh, nó
(bb) duine a bhfuil baint aige le cuideachta a sheolann gnó den sórt a luaitear i mír (b) (agus duine a áireamh chun críocha na míre seo mar dhuine a bhfuil baint aige léi amhlaidh dá n-áireofaí baint a bheith aige léi amhlaidh chun críocha alt 16 den Acht Airgeadais (Forálacha Ilghnéitheacha), 1968), nó”.
Leasú ar alt 7 (faoiseamh in aghaidh caiteachais áirithe ar áitreabh cónaithe) den Acht Airgeadais, 1979.
8.—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 1981-82, ionann is dá gcuirfí—
(a) “1981-82” in ionad “1979-80” i bhfo-alt (1) agus an coinníoll seo a leanas leis an bhfo-alt sin:
“Ar choinníoll freisin i gcás gur fearchéile an t-éilitheoir a mheasúnaítear i leith cánach de réir fhorálacha alt 194 den Acht Cánach Ioncaim, 1967, go mbeidh éifeacht leis an bhfo-alt seo ionann is dá gcuirfí ‘£900’in ionad ‘£450’”,
agus
(b) (i) “an tréimhse dar thosach an 6ú lá d'Aibreán, 1981, agus dar críoch an 5ú lá d'Aibreán, 1982” in ionad “an tréimhse dar thosach an 6ú lá d'Aibreán, 1979, agus dar críoch an 5ú lá d'Aibreán, 1980” sa mhíniú ar “tréimhse cháilitheach” i mír 1 den Sceideal sin, agus
(ii) “1981-82” in ionad “1979-80” i mír 4 (1) den Sceideal sin.
Leasú ar na forálacha a bhaineann le teorainneacha ama áirithe.
9.—Beidh éifeacht leis na forálacha a shonraítear anseo thíos, maidir leis an mbliain 1981-82 agus blianta measúnachta dá éis sin, ionann is dá gcuirfí:
(a) “de na ceithre mhí is fiche” in ionad “den dá mhí dhéag” i mír (II) den choinníoll a ghabhann le fo-alt (3) d'alt 81 (cánachas ar chíosanna faoi ghearr-léasanna) den Acht Cánach Ioncaim, 1967,
(b) “de cheithre mhí is fiche” in ionad “de dhá mhí dhéag” i mír (b) d'fho-alt (1) d'alt 111 (foras measúnachta) den Acht Cánach Ioncaim, 1967,
(c) “de cheithre mhí is fiche” in ionad “de dhá mhí dhéag” i bhfo-alt (2) d'alt 553 (cearta mianraí a lamháil d'úinéir i leith costas) den Acht Cánach Ioncaim, 1967,
(d) “de cheithre mhí is fiche” in ionad “de dhá mhí dhéag” i bhfo-alt (2) d'alt 23 (obair ar siúl le linn scoir) den Acht Airgeadais, 1970,
(e) “ceithre mhí is fiche in ionad “dhá mhí dhéag” sna coinníollacha a ghabhann le fo-ailt (1) agus (2) d'alt 11 (cáin ioncaim a mhuirearú ar shuimeanna ó shócmhainní mianraí sceidealta a dhíol) den Acht Airgeadais (Cánachas ar Bhrabúis Mhianach Áirithe), 1974.
Caibidil II
Cánachas ar Bhrabúis Feirmeoireachta
Meán a thógáil ar bhrabúis feirme.
10.—Leasaítear leis seo an tAcht Airgeadais, 1974, tríd an alt seo a leanas a chur isteach i ndiaidh alt 20A (a cuireadh isteach leis an Acht Airgeadais, 1978):
“20B.—(1) I gcás measúnacht i leith brabúis nó gnóchain ó fheirmeoireacht a bheith déanta ar phearsa aonair, seachas pearsa aonair lena mbaineann alt 16, d'aon bhliain mheasúnachta (arb í an bhliain 1981-82 nó aon bhliain mheasúnachta dá éis sin í), féadfaidh sé, ar fhógra sa chéill sin a thabhairt i scríbhinn don chigire laistigh de 30 lá tar éis dáta an fhógra faoin measúnacht, a roghnú go muirearófar cáin air don bhliain sin i leith na mbrabús nó na ngnóchan sin de réir fhorálacha fho-alt (2), agus beidh feidhm ag forálacha uile na nAchtanna Cánach Ioncaim (lena n-áirítear, go háirithe, na forálacha a bhaineann le hachomhairc in aghaidh measúnachtaí agus íocaíochtaí ar cuntas) i ndáil leis an measúnacht sin ionann is dá mba fhógra achomhairc in aghaidh na measúnachta faoi alt 416 den Acht Cánach Ioncaim, 1967, an fógra a tugadh don chigire, agus leasófar an mheasúnacht sin de réir mar is gá chun éifeacht a thabhairt don roghnú a rinne an phearsa aonair amhlaidh:
Ar choinníoll nach mbeidh feidhm ag an bhfo-alt seo maidir le haon bhliain mheasúnachta más rud é, maidir le ceachtar den dá bhliain mheasúnachta díreach roimhe sin, nár muirearaíodh an phearsa aonair i leith cánach i ndáil le brabúis nó gnóchain ó fheirmeoireacht de réir fhorálacha alt 58 (1) den Acht Cánach Ioncaim, 1967.
(2) (a) Déanfar pearsa aonair atá le muirearú i leith cánach do bhliain mheasúnachta i ndáil le brabúis nó gnóchain ó fheirmeoireacht de réir fhorálacha an fho-ailt seo a mhuirearú amhlaidh faoi Chás I de Sceideal D ar mhéid iomlán na mbrabús nó na ngnóchan sin a chinnfear ar mheán cothrom cóir de bhrabúis nó de ghnóchain na pearsan aonair ó fheirmeoireacht i ngach ceann de na trí bliana dar chríoch an dáta sin sa bhliain díreach roimh an mbliain mheasúnachta ar anuas go dtí í a dhéantar cuntais amach de ghnáth, nó i gcás nár ghnách cuntais a dhéanamh amach, an 5ú lá d'Aibreán díreach roimh an mbliain mheasúnachta.
(b) Déanfar aon bhrabúis nó gnóchain a d'eascair chuig pearsa aonair nó aon chaillteanas a thabhaigh sé sna trí bliana sin ag seoladh feirmeoireachta a chomhiomlánú chun críocha an fho-ailt seo:
Ar choinníoll nach mbainfidh an mhír seo le caillteanas a tabhaíodh roimh an 6ú lá d'Aibreán, 1981, agus nach ndéanfar an caillteanas sin a chomhiomlánú le brabúis nó gnóchain chun críocha an fho-ailt seo.
(3) I gcás ina ndéanfaidh pearsa aonair, maidir le bliain mheasúnachta, roghnú go cuí de réir fho-alt (1), déanfar, faoi réir fho-alt (4), cáin a mhuirearú air don bhliain sin agus do gach bliain mheasúnachta dá éis sin, i ndáil le brabúis nó gnóchain ó fheirmeoireacht, de réir fhorálacha fho-alt (2):
Ar choinníoll nach mbeidh feidhm ag an bhfo-alt seo d'aon bhliain mheasúnachta arb amhlaidh don phearsa aonair lena linn—
(a) gur pearsa aonair é lena mbaineann alt 16, nó
(b) nach bhfuil sé, de bhua alt 15 (3), inmhuirearaithe i leith cánach ar bhrabúis nó gnóchain ó fheirmeoireacht.
(4) Más amhlaidh, do bhliain mheasúnachta, go bhfuil pearsa aonair, de bhua fho-alt (3), inmhuirearaithe i leith cánach i ndáil le brabúis nó gnóchain ó fheirmeoireacht de réir fhorálacha fho-alt (2) agus go raibh sé inmhuirearaithe amhlaidh do gach ceann de na trí bliana measúnachta díreach roimh an mbliain mheasúnachta, féadfaidh sé, trí fhógra i scríbhinn a thabhairt don chigire laistigh de shé mhí roimh an 6ú lá d'Iúil sa bhliain mheasúnachta sin, a roghnú go muirearófar cáin air don bhliain mheasúnachta sin de réir fhorálacha alt 58 den Acht Cánach Ioncaim, 1967:
Ar choinníoll mura mbeidh feidhm, d'aon bhliain mheasúnachta, i gcás pearsan aonair, ag fo-alt (3) de bhíthin mhír (a) den choinníoll a ghabhann leis an bhfo-alt sin (3), go measfar teideal a bheith aige roghnú a dhéanamh agus an roghnú sin a bheith déanta aige go cuí, maidir leis an mbliain mheasúnachta sin, de réir an fho-ailt seo.
(5) I gcás ina ndéanfaidh pearsa aonair roghnú go cuí, nó ina measfar roghnú a bheith déanta aige de réir fho-alt (4), maidir le bliain mheasúnachta—
(a) muirearófar cáin air don bhliain sin agus do gach bliain mheasúnachta dá éis sin de réir fhorálacha alt 58 den Acht Cánach Ioncaim, 1967, agus
(b) déanfar cibé measúnacht nó measúnachtaí, más ann, is gá chun a áirithiú nach lú méid na mbrabús nó na ngnóchan ó fheirmeoireacht ar a ndéantar é a mhuirearú do gach ceann den dá bhliain mheasúnachta díreach roimh an mbliain roimh an mbliain mheasúnachta, a ndearna nó a meastar go ndearna an phearsa aonair roghnú ina leith de réir fho-alt (4), ná an méid ar a ndéantar é a mhuirearú de bhua fho-alt (3) de réir fhorálacha fho-alt (2) don bhliain sin roimh an mbliain mheasúnachta.
(6) Le linn bheith á chinneadh, d'aon bhliain mheasúnachta, cé na liúntais chaipitiúla, na liúntais chothromaíochta nó na muirir chothromaíochta a bheidh le tabhairt do phearsa aonair nó le cur air le linn trádáil feirmeoireachta a bheith á cur faoi cháin de réir fhorálacha fho-alt (2), measfar é a bheith inmhuirearaithe don bhliain mheasúnachta sin i ndáil le brabúis nó gnóchain na trádála sin de réir fhorálacha alt 58 (1) den Acht Cánach Ioncaim, 1967.
(7) Ní dhéanfaidh aon ní san alt seo dochar d'oibriú alt 58 (5) den Acht Cánach Ioncaim, 1967, ná ní chuirfidh srian leis, in aon chás ina ndéanfar trádáil feirmeoireachta a dhíscor go buan.
(8) I gcás ina ndéanfar, d'aon bhliain mheasúnachta, caillteanas a chomhiomlánú le brabúis nó gnóchain de réir fho-alt (2) (b), agus gur mó méid an chaillteanais sin ná na brabúis nó na gnóchain sin, measfar chun críocha Chaibidil I de Chuid XIX den Acht Cánach Ioncaim, 1967, gur caillteanas trian den anbharr sin a tabhaíodh sa trádáil feirmeoireachta sa bhliain deiridh de na trí bliana a bhfuil an phearsa aonair le cur faoi mhuirear cánach i leith mheánmhéid na mbrabús nó na ngnóchan lena linn don bhliain mheasúnachta sin, agus ní bheidh aon chaillteanas a bheidh arna chomhiomlánú amhlaidh i dteideal faoisimh faoi aon fhoráil de na hAchtanna Cánach Ioncaim, ar leith ón bhfo-alt seo.
(9) Measfar maidir le brabúis nó gnóchain pearsan aonair ó fheirmeoireacht, a bhfuil cáin le muirearú air ina leith d'aon bhliain mheasúnachta de bhua fho-alt (3) de réir fhorálacha fho-alt (2), gur brabúis nó gnóchain iad a rinne an phearsa aonair sin ó fheirmeoireacht le linn a ioncam iomlán don bhliain sin a bheith á chinneadh chun críocha uile na nAchtanna Cánach Ioncaim, ar leith ón alt seo, agus beidh feidhm ag aon fhorálacha de na hAchtanna sin a bhaineann le haon tuairisceán, cuntas (lena n-áirítear clár comhardaithe), ráiteas, dearbhú, leabhar, liosta nó doiciméad eile a sheachadadh nó aon sonraí a thabhairt, ionann is dá mba nár achtaíodh an t-alt seo.”.
Leasú ar alt 334 (tailte atá ar úinéireacht agus á n-áitiú, agus ceirdeanna atá á seoladh, ag carthanais) den Acht Cánach Ioncaim, 1967.
11.—Leasaítear leis seo alt 334 den Acht Cánach Ioncaim, 1967, maidir leis an mbliain 1974-75 agus blianta measúnachta dá éis sin, tríd an bhfo-alt seo a leanas a chur isteach i ndiaidh fho-alt (2):
“(2A) Beidh feidhm ag fo-alt (1) (c) maidir leis na brabúis ó thrádáil feirmeoireachta arna seoladh ag carthanas ionann is dá scriosfaí na focail i ndiaidh ‘chun críocha an charthanais amháin'.”.
Leasú ar alt 477 (am le cáin a íoc) den Acht Cánach Ioncaim, 1967.
12.—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) “1981-82” a chur in ionad “1980-81” i mír (a), agus
(b) “1981” a chur in ionad “1980”, agus “1982” a chur in ionad “1981”, gach áit a bhfuil siad, i mír (b).
Feirmeoireacht: foráil a bhaineann le faoiseamh i ndáil le méadú ar stocluachanna.
13.—(1) Más rud é, le linn brabúis ó thrádáil feirmeoireachta a bheith á ríomh, go mbeidh éifeacht don bhliain 1981-82 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”, agus
(b) beidh éifeacht leis an alt sin 12 ionann is dá mba nár achtaíodh fo-alt (2) (c) (a cuireadh isteach leis an Acht Airgeadais, 1979).
(2) 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 d'aon tréimhse chuntasaíochta dar críoch an 6ú lá d'Aibreán, 1980, nó aon lá dá éis, beidh feidhm agus éifeacht leis an alt sin 31A maidir leis an tréimhse chuntasaíochta sin ionann is dá scriosfaí “lúide 20 faoin gcéad dá hioncam trádála don tréimhse sin” i bhfo-alt (4) (a).
Caibidil III
Cáin Acmhainne
Cáin acmhainne do scor.
14.—D'ainneoin aon ní i gCaibidil IV de Chuid I den Acht Airgeadais, 1980, ní dhéanfar aon mheasúnacht i leith cánach acmhainne maidir leis an mbliain 1981-82 ná aon bhliain mheasúnachta dá éis sin.
Caibidil IV
Cáin Chorparáide
Am le cáin chorparáide a íoc.
15.—(1) Leasaítear leis seo alt 6 (4) den Acht Cánach Corparáide, 1976, maidir le tréimhsí cuntasaíochta dar críoch an 6ú lá d'Aibreán, 1980, nó aon lá dá éis—
(a) i bhfomhír (ii) de mhír (a), trí “de dhá mhí dhéag” a chur in ionad “de chúig mhí dhéag”, agus
(b) i bhfomhír (ii) de mhír (b), trí “de cibé eatramh ó dheireadh na tréimhse cuntasaíochta sin is lú de thrí mhí ná an t-eatramh” a chur in ionad “den eatramh ó dheireadh na tréimhse cuntasaíochta sin mar an t-eatramh a bhí”,
agus tá na fomhíreanna sin, arna leasú amhlaidh, leagtha amach sa Tábla a ghabhann leis an bhfo-alt seo.
AN TÁBLA
(ii) an dara tráthchuid laistigh de dhá mhí dhéag 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 thrí 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: (2) Dá mbeadh d'éifeacht le fo-alt (1), mura mbeadh an fo-alt seo, a cheangal go mbeadh 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 sin, le híoc laistigh de thréimhse dar críoch dáta is luaithe ná dáta an Achta seo a rith, beidh an dara 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 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. |
Leasú ar alt 143 (tuairisceán ar bhrabúis) den Acht Cánach Corparáide, 1976.
16.—Leasaítear leis seo alt 143 den Acht Cánach Corparáide, 1976, trí na fo-ailt seo a leanas a chur in ionad fho-ailt (1) agus (2):
“(1) Féadfar a cheangal ar chuideachta trí fhógra a sheirbheálfaidh cigire nó oifigeach eile do na Coimisinéirí Ioncaim uirthi tuairisceán a sheachadadh don oifigeach laistigh den am a bheidh luaite san fhógra—
(a) ar bhrabúis na cuideachta arna ríomh de réir an Achta seo—
(i) ina sonrófar an t-ioncam a cuireadh i gcuntas le linn na brabúis sin a bheith á ríomh, agus an méid ó gach bunadh,
(ii) ina dtabharfar sonraí na ndiúscairtí go léir as ar eascair gnóchain inmhuirearaithe nó caillteanais inlamhála faoi fhorálacha na nAchtanna um Cháin Ghnóchan Caipitiúil agus an Achta seo agus sonraí na ngnóchan inmhuirearaithe sin nó na gcaillteanas inlamhála sin, agus
(iii) ina dtabharfar sonraí na muirear go léir ar ioncam a bheidh le hasbhaint in aghaidh na mbrabús sin chun cáin chorparáide a mheasúnú,
agus
(b) ar na dáiltí a fuair an chuideachta ó chuideachtaí a chónaíonn sa Stát agus ar na creidmheasaí cánach a bhfuil an chuideachta ina dteideal i leith na ndáiltí sin.
(2) Féadfaidh fógra faoin alt seo a cheangal go dtabharfar tuairisceán ar bhrabúis a d'eascair in aon tréimhse a raibh an chuideachta laistigh de réim cánach corparáide ar a feadh mar aon le sonraí i dtaobh dáiltí a fuarthas sa tréimhse sin ó chuideachtaí a chónaíonn sa Stát agus i dtaobh creidmheasaí cánach a bhfuil an chuideachta ina dteideal i leith na ndáiltí sin.”.
Leasú ar Chaibidil VI (cuideachtaí monaraíochta) de Chuid I den Acht Airgeadais, 1980.
17.—Maidir le haon tréimhse chuntasaíochta iomchuí de réir bhrí alt 38 den Acht Airgeadais, 1980, leasaítear leis seo Caibidil VI de Chuid I den Acht sin—
(a) trí na fo-alt seo a leanas a chur isteach in alt 39 i ndiaidh fho-alt (1):
“(1A) Sa mhíniú ar ‘earraí’i bhfo-alt (1) áireofar—
(a) iasc a táirgeadh sa Stát ar fheirm éisc, agus
(b) beacáin shaothraithe a saothraíodh sa Stát,
i gcúrsa trádála ag an gcuideachta arb í an chuideachta í a éilíonn, i ndáil leis an tréimhse chuntasaíochta iomchuí, faoiseamh faoin gCaibidil seo i ndáil leis an trádáil agus forléireofar tagairtí sa Chaibidil seo do mhonarú—
(i) i ndáil le hiasc, mar thagairtí a fholaíonn tagairtí do tháirgeadh, agus
(ii) i ndáil le beacáin, mar thagairtí a fholaíonn tagairtí do shaothrú,
agus déanfar focail sa Chaibidil seo atá gaolmhar leis an bhfocal ‘monarú’a fhorléiriú dá réir sin.
(1B) Beidh feidhm ag na forálacha seo a leanas, chun críche faoisimh faoin gCaibidil seo, i ndáil le cuideachta a sheolann trádáil arb éard í nó ar cuid di longa a dheisiú—
(a) measfar gur monarú earraí laistigh den Stát deisiúcháin a dhéantar laistigh den Stát ar long, agus
(b) measfar gur méid is infhaighte ó dhíol earraí aon mhéid is infhaighte mar íocaíocht ar dheisiúcháin den sórt sin a dhéanamh amhlaidh.
(1C) (a) San fho-alt seo ciallaíonn ‘seirbhísí innealtóireachta’ seirbhísí deartha agus pleanála ar sa Stát a dhéantar an obair a ghabhann lena dtabhairt i ndáil le hoibreacha innealtóireachta ceimicí, sibhialta, leictrí, nó meicniúla, a dhéantar lasmuigh de chríocha Bhallstáit na gComhphobal Eorpach.
(b) I gcás cuideachta a bheith ag seoladh trádála arb éard í nó ar cuid di seirbhísí innealtóireachta a thabhairt, beidh feidhm ag na forálacha seo a leanas chun críche faoisimh faoin gCaibidil seo—
(i) measfar gur monarú earraí laistigh den Stát seirbhísí den sórt sin a thabhairt laistigh den Stát, agus
(ii) measfar gur méid is infhaighte ó dhíol earraí aon mhéid is infhaighte mar íocaíocht ar sheirbhísí den sórt sin a thabhairt amhlaidh.
(1D) Féadfaidh an cigire, le fógra i scríbhinn, a cheangal ar chuideachta a mbeidh faoiseamh ó cháin á éileamh aici de bhua fho-alt (1B) nó (1C), cibé acu é, cibé faisnéis nó sonraí a thabhairt dó is gá chun éifeacht a thabhairt don fho-alt sin, agus beidh éifeacht le halt 41 (2) ionann is dá mba chuid de na hábhair a gceanglaítear leis an bhfo-alt sin cruthúnas a thabhairt orthu an fhaisnéis nó na sonraí a bheidh sonraithe i bhfógra faoin bhfo-alt seo.”,
agus
(b) tríd an alt seo a leanas a chur isteach i ndiaidh alt 39:
“Faoiseamh i ndáil le hioncam ó oibríochtaí trádála áirithe a sheoltar in Aerfort na Sionna. | 39A.—(1) San alt seo— tá le ‘an t-aerfort’ an bhrí chéanna atá leis san Acht Aerphoirt Neamhchustam, 1947; ciallaíonn ‘cuideachta’ aon chuideachta a sheolann trádáil; ciallaíonn ‘Conradh CEE’ an Conradh ag bunú Chomhphobal Eacnamaíochta na hEorpa, a síníodh sa Róimh an 25ú lá de Mhárta, 1957; ciallaíonn ‘an tAire’ an tAire Airgeadais; ciallaíonn ‘cuideachta cháilithe’ cuideachta ar san aerfort a sheoltar a trádáil go léir nó cuid di; ciallaíonn ‘oibríochtaí trádála iomchuí’ oibríochtaí trádála a bheidh sonraithe i ndeimhniú arna thabhairt ag an Aire faoi fho-alt (2); ciallaíonn ‘oibríocht trádála’ aon oibríocht trádála nach éard í, ar leith ón alt seo, monarú earraí chun críche na Caibidle seo ach ar cuideachta cháilithe a sheolann í. (2) Faoi réir fho-ailt (5) agus (6), féadfaidh an tAire deimhniú a thabhairt á dheimhniú gur oibríochtaí trádála iomchuí chun críche an ailt seo, le héifeacht ó dháta a bheidh sonraithe sa deimhniú, na hoibríochtaí trádála sin de chuid cuideachta cáilithe a bheidh sonraithe sa deimhniú, agus aon deimhniú a thabharfar amhlaidh, mura ndéanfar é a chúlghairm faoi fho-alt (4), fanfaidh sé i bhfeidhm go dtí an 31 ú lá de Nollaig, 2000: Ar choinníoll— (a) nach ndéanfar aon oibríochtaí trádála ar thug an tAire deimhniú ina leith faoi alt 70 (2) den Acht Cánach Corparáide, 1976 (nó deimhniú arb ionann éifeacht dó agus deimhniú arna thabhairt faoin alt sin) a dheimhniú mar oibríochtaí trádála iomchuí mura deimhin leis an Aire gur as infheistíocht bhunaidh a d'eascair na hoibríochtaí sin; agus (b) le linn dó bheith á chinneadh cad is infheistíocht bhunaidh ann chun críocha an choinníll seo, go dtabharfaidh an tAire aird ar na prionsabail a bheidh á bhfeidhmiú de thuras na huaire ag Coimisiún na gComhphobal Eorpach de réir na gcumhachtaí a dhílsítear dó le hAirteagail 92 go 94 de Chonradh CEE. (3) Féadfar deimhniú faoi fho-alt (2) a thabhairt gan coinníollacha nó faoi réir cibé coinníollacha is oiriúnach leis an Aire agus a shonróidh sé ann. (4) Más rud é, i gcás cuideachta ar tugadh deimhniú faoi fho-alt (2) ina leith— (a) go scoirfidh trádáil na cuideachta nó go dtiocfaidh sí chun bheith á seoladh go hiomlán lasmuigh den aerfort, nó (b) gur deimhin leis an Aire gur mhainnigh an chuideachta aon choinníoll ar tugadh an deimhniú faoina réir a chomhlíonadh, féadfaidh an tAire, le fógra i scríbhinn a sheirbheálfar leis an bpost cláraithe ar an gcuideachta, an deimhniú a chúlghairm le héifeacht ó cibé dáta a shonrófar san fhógra. (5) Ní dheimhneoidh an tAire, faoi fho-alt (2), gur oibríocht trádála iomchuí oibríocht trádála áirithe mura mbeidh sí á seoladh laistigh den aerfort agus go bhfuil sí laistigh de cheann amháin nó níos mó de na haicmí oibríochta trádála seo a leanas— (a) deisiú nó cothabháil aerárthaí, (b) oibríochtaí trádála arb é tuairim an Aire ina dtaobh, tar éis comhairle a ghlacadh leis an Aire Iompair, go gcuireann siad le húsáid nó le forbairt an aerfoirt, (c) oibríochtaí trádála a ghabhann le haon cheann de na hoibríochtaí sin a thuairiscítear sna míreanna sin roimhe seo nó le haon oibríocht arb éard í, ar leith ón alt seo, earraí a mhonarú. (6) Ní dheimhneoidh an tAire, faoi fho-alt (2), gur oibríocht trádála iomchuí aon cheann de na hoibríochtaí trádála seo a leanas— (a) seirbhísí a thabhairt— (i) do phaisinéirí ag dul ar bord nó ag teacht ó bhord aerárthaí, lena n-áirítear seirbhísí óstán, lónadóireachta, sóinseála airgid nó iompair (seachas aeriompar), nó (ii) i ndáil le tuirlingt, imeacht, luchtú nó díluchtú aerárthaí, (b) oibriú seirbhíse aeriompair sceidealta, (c) miondíol, (d) díol tráchtearraí intomhailte chun aerárthaí a bhreoslú nó lena loingsiú mar stórais aerárthaí. (7) I gcás cuideachta cháilithe ag seoladh oibríochtaí trádála iomchuí, beidh feidhm ag na forálacha seo a leanas chun críche faoisimh faoin gCaibidil seo— (a) measfar gur monarú earraí laistigh den Stát na hoibríochtaí trádála iomchuí, agus (b) measfar gur méid is infhaighte ó dhíol earraí aon mhéid is infhaighte mar íocaíocht as aon ní a dhíol, nó as aon seirbhísí a thabhairt, i gcúrsa na n-oibríochtaí trádála iomchuí. (8) (a) I gcás caoga fostaí lánaimsire nó níos mó a bheith ag cuideachta cháilithe ag deireadh aon tréimhse chuntasaíochta iomchuí, ní mó comhiomlán na méideanna go léir d'fhaoiseamh iomchuí faoin gCaibidil seo a mbeidh an chuideachta ina dteideal in aghaidh na dtréimhsí cuntasaíochta iomchuí go léir ná méid a chinnfear de réir na bprionsabal a bheidh á bhfeidhmiú de thuras na huaire ag Coimisiún na gComhphobal Eorpach faoi na cumhachtaí a dhílsítear dó le hAirteagail 92 go 94 de Chonradh CEE, agus déanfar cibé measúnachtaí breise nó cibé coigeartuithe ar mheasúnachtaí is gá in aon chás chun éifeacht a thabhairt don fho-alt seo. (b) San fho-alt seo— ciallaíonn ‘fostaithe lánaimsire', i ndáil le cuideachta cháilithe, fostaithe atá ar fostú ag an gcuideachta ar fhoras lánaimsire i ndáil le hoibríochtaí trádála iomchuí agus arb é atá i ndualgais a bhfostaíochta dualgais de chineál gur gá dóibh bunús a gcuid ama go léir a chaitheamh i seirbhís na cuideachta; ciallaíonn ‘faoiseamh iomchuí faoin gCaibidil seo’ an faoiseamh faoin gCaibidil seo nach mbeadh cuideachta cháilithe ina theideal mura mbeadh forálacha fho-alt (7). (9) (a) Féadfaidh na Coimisinéirí Ioncaim rialacháin a dhéanamh chun éifeacht a thabhairt d'fho-alt (8) (a) agus chun socrú a dhéanamh maidir le haon nithe cumhalda nó iarmhartacha. (b) Gach rialachán a dhéanfar faoi mhír (a) leagfar é faoi bhráid Dháil Éireann a luaithe is feidir 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. (10) Féadfaidh an cigire, le fógra i scríbhinn, a cheangal ar chuideachta a mbeidh faoiseamh ó cháin á éileamh aici de bhua an ailt seo cibé faisnéis nó sonraí a thabhairt dó is gá chun éifeacht a thabhairt don alt seo, agus beidh éifeacht le halt 41 (2) ionann is dá mba chuid de na hábhair a gceanglaítear leis an bhfo-alt sin cruthúnas a thabhairt orthu an fhaisnéis nó na sonraí a bheidh sonraithe i bhfógra faoin alt seo.”. |
Caibidil V
Cáin Ioncaim agus Cáin Chorparáide
Íocaíochtaí as Ciste Fóirdheontas Sealadach na bhFostóirí a bheith díolmhaithe.
18.—(1) Ní thabharfar aird chun críocha uile na nAchtanna Cánach ar íocaíocht lena mbaineann an t-alt seo.
(2) Baineann an t-alt seo le haon íocaíocht arna thabhairt, roimh dháta an Achta seo a rith nó dá éis, d'fhostóir maidir le duine ar fostú aige, ar íocaíocht í as an gciste dá ngairtear Ciste Fóirdheontas Sealadach na bhFostóirí a bunaíodh an 28ú lá de Lúnasa, 1980, agus atá á riaradh ag coiste atá ionadaitheach do Chomhar Ceardchumann na hÉireann, do Chumann Cónaidhme na bhFostóirí, agus do Chónaidhm Thionscail na hÉireann.
Leasú ar alt 34 (díolúine ó cháin ar ioncam as ríchíosanna paitinne) den Acht Airgeadais, 1973.
19.—Leasaítear leis seo alt 34 (3) den Acht Airgeadais, 1973, trí “aireagán is ábhar do phaitinn cháilitheach” a chur in ionad “aireagán is ábhar do phaitinn”, agus tá an t-alt sin 34 (3), arna leasú amhlaidh, leagtha amach sa Tábla a ghabhann leis an alt seo.
AN TÁBLA (3) Más rud é, faoi alt 92 d'Acht na bPaitinní, 1964, nó faoi aon fhorálacha comhréire i ndlí aon tíre eile, go mbeidh aireagán is ábhar do phaitinn cháilitheach á dhéanamh, á úsáid, á fheidhmiú nó á dhíol ag an Stát nó le haghaidh seirbhís an Stáit nó ag rialtas na tíre lena mbaineann nó le haghaidh seirbhís an rialtais sin, beidh éifeacht ag forálacha an ailt seo ionann is dá mba gur de bhun ceadúnas a rinneadh, a úsáideadh, a feidhmíodh, nó a díoladh an t-aireagán sin agus gur ioncam as paitinn cháilitheach aon suimeanna a íocadh ina leith sin. |
Leasú ar na forálacha a bhaineann le faoiseamh maidir le méadú ar stocluachanna.
20.—(1) Leasaítear leis seo alt 31A (a cuireadh isteach leis an Acht Airgeadais, 1976) den Acht Airgeadais, 1975, trí “1981” a chur in ionad “1980”—
(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, 1981, 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, 1981, 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, 1981, 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, 1981, 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, 1981, 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 “, 1980-81 nó 1981-82” a chur in ionad “nó 198081” (a cuireadh isteach leis an Acht Airgeadais, 1980) i mír (c) (a cuireadh isteach leis an Acht Airgeadais, 1979) d'fho-alt (2),
(b) trí “1981-82” a chur in ionad “1980-81” (a cuireadh isteach leis an Acht Airgeadais, 1980) i bhfo-alt (3), agus
(c) trí “1981” a chur in ionad “1980” (a cuireadh isteach leis an Acht Airgeadais, 1980) 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 alt seo.
AN TÁBLA (c) I gcás a mbeidh éifeacht don bhliain 1979-80, 1980-81 nó 1981-82 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 mhéid 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 1981-82.
(5) Le linn ioncam trádála duine a bheith á ríomh do thréimhse chuntasaíochta ina mbeidh laghdú ar stocluach agus dar críoch dáta sa tréimhse ón 6ú lá d'Aibreán, 1976, go dtí an 5ú lá d'Aibreán, 1981, 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, 1981, nó aon lá dá éis, áireofar mar fháltas trádála de chuid na trádála don tréimhse chuntasaíochta sin an méid (más ann) ar mó A ná comhiomlán B agus C
i gcás—
arb é A méid comhiomlán na laghduithe ar stocluach an duine sna tréimhsí cuntasaíochta go léir dar chríoch an 6ú lá d'Aibreán, 1981, 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, 1981, 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, 1981, nó aon lá dá éis:
Leathnú ar alt 67 (dáiltí chun pearsana aonair neamhchónaitheacha) den Acht Cánach Corparáide, 1976.
21.—Beidh feidhm ag alt 67 den Acht Cánach Corparáide, 1976, fara aon mhodhnuithe is gá, i ndáil le dáileadh lena mbaineann alt 64 den Acht sin, is dáileadh a dhéantar an 6ú lá d'Aibreán, 1978, nó dá éis, agus a fhaigheann cuideachta nach bhfuil cónaí uirthi sa Stát mar atá feidhm aige i ndáil le dáileadh a bheidh á fháil ag pearsa aonair.
Leasú ar alt 152 (forálacha maidir le cáin faoi alt 151) den Acht Cánach Corparáide, 1976.
22.—Leasaítear leis seo alt 152 den Acht Cánach Corparáide, 1976, maidir le haon mheasúnacht i leith cánach ioncaim a dhéanfar ar dháta an Achta seo a rith nó dá éis, tríd an bhfo-alt seo a leanas a chur isteach i ndiaidh fho-alt (3):
“(4) Ní bheidh feidhm ag alt 551 (1) den Acht Cánach Ioncaim, 1967, má dhéantar, de bhua alt 98 (4), aon cháin a measúnaíodh faoi alt 151 a urscaoileadh nó a aisíoc.”.
Caibidil VI
Cáin Ioncaim agus Cáin Chorparáide: Faoiseamh i leith Caiteachais Chaipitiúil Áirithe
Asbhaint i leith caiteachais áirithe ar chóiríocht chónaithe chíosa a fhoirgniú.
23.—(1) (a) San alt seo—
ciallaíonn “deimhniú um chostas réasúnach” deimhniú arna thabhairt ag an Aire Comhshaoil chun críocha an ailt seo, á rá go bhfeictear dó gur méid réasúnach, an tráth a mbeidh an deimhniú á thabhairt agus ar bhonn na faisnéise a bheidh ar fáil aige an tráth sin, an méid a bheidh sonraithe sa deimhniú i ndáil le costas foirgnithe an tí lena mbaineann an deimhniú, agus beidh feidhm, fara cibé modhnuithe is gá, ag alt 18 d'Acht na dTithe (Forálacha Ilghnéitheacha), 1979, maidir le deimhniú um chostas réasúnach ionann is dá mba dheimhniú um luach réasúnach é;
tá le “deimhniú um luach réasúnach” an bhrí a shanntar dó le halt 18 d'Acht na dTithe (Forálacha Ilghnéitheacha), 1979;
folaíonn “teach” aon fhoirgneamh nó cuid d'fhoirgneamh a úsáidtear nó atá oiriúnach lena úsáid mar theaghais agus aon fhotheach, clós, gairdín nó talamh eile a chomhghabhann leis nó a theachtar de ghnáth ina theannta;
tá le “léas”, “léasaí”, “léasóir” agus “préimh” na bríonna a shanntar dóibh le Caibidil VI de Chuid IV den Acht Cánach Ioncaim, 1967;
ciallaíonn “léas cáilitheach”, i ndáil le teach, léas ar an teach arb éard í an chomaoin maidir lena dheonú—
(i) íocaíochtaí tréimhsiúla amháin ar méideanna iad go léir, nó a bhfuil sé le háireamh gur méideanna iad go léir, i modh cíosa chun críocha Chaibidil VI de Chuid IV den Acht Cánach Ioncaim, 1967, nó
(ii) íocaíochtaí den chineál a luaitear i mír (i) mar aon le híocaíocht i modh préimhe nach mó ná 10 faoin gcéad de chostas iomchuí an tí:
Ar choinníoll nach léas cáilitheach an léas má bhíonn aon fhorálacha i dtéarmaí an léasa a chuirfidh ar chumas an léasaí nó aon duine eile, go díreach nó go neamhdhíreach, aon leas a fháil sa teach tráth ar bith ar chomaoin is lú ná an chomaoin a bhféadfaí bheith ag súil go dtabharfaí í an tráth sin chun an leas a fháil dá mba ar neamhthuilleamaí ar an margadh oscailte a dhéanfaí na caibidlí chun an leas sin a fháil;
ciallaíonn “tréimhse cháilitheach” an tréimhse dar tosach an 29ú lá d'Eanáir, 1981, agus dar críoch an 31ú lá de Mhárta, 1984;
ciallaíonn “áitreabh cáilitheach” teach—
(i) a úsáidtear ar fad mar theaghais, agus
(ii) arb amhlaidh dá achar urláir iomlán—
(I) nach lú é ná 30 méadar cearnach ná nach mó é ná 75 mhéadar chearnacha i gcás ar árasán nó teaghasán leithleach lánscartha i bhfoirgneamh dhá stór nó níos mó ar airde an teach, nó
(II) nach lú é ná 35 mhéadar chearnacha ná nach mó é ná 125 mhéadar chearnacha in aon chás eile, agus
(iii) a bhfuil deimhniú um chostas réasúnach i bhfeidhm ina leith nach lú an méid a shonraítear ann i leith costas foirgnithe an tí lena mbaineann an deimhniú ná an caiteachas a tabhaíodh iarbhír ar an bhfoirgniú sin nó, i gcás ar teach nua é a cuireadh ar fáil lena dhíol, deimhniú um luach réasúnach nach lú an méid atá curtha síos ann mar luach réasúnach don teach lena mbaineann an deimhniú ná an glanphraghas a íocadh ar an teach ar deonaíodh an deimhniú ina leith ar é a dhíol, agus
(iv) atá, gan é a bheith úsáidte, ligthe den chéad uair go huile faoi léas cáilitheach agus atá fós dá éis sin á ligean faoi léas den sórt sin ar feadh a mbeidh fágtha den tréimhse iomchuí (ach amháin tréimhsí réasúnacha de neamhúsáid shealadach ón am a mbeidh deireadh le léas cáilitheach amháin go gcuirfear tús le léas eile dá shórt);
ciallaíonn “costas iomchuí”, i ndáil le teach, faoi réir fho-alt (3), méid is ionann agus comhiomlán na nithe seo a leanas—
(i) an caiteachas a tabhaíodh ag fáil aon talamh ar a bhfuil an teach foirgnithe nó ag fáil aon chearta sa talamh nó thar an talamh sin, agus
(ii) an caiteachas a tabhaíodh iarbhír ag foirgniú an tí;
ciallaíonn “tréimhse iomchuí”, i ndáil le háitreabh cáilitheach, an tréimhse deich mbliana dar tosach dáta chéadligean an áitribh faoi léas cáilitheach;
ciallaíonn “achar urláir iomlán” an t-achar urláir iomlán i dteach arna thomhas ar an modh dá dtagraítear in alt 4 (2) (b) d'Acht na dTithe (Forálacha Ilghnéitheacha), 1979.
(b) (i) D'fhonn a chinneadh, i ndáil le haon éileamh faoi fho-alt (2), an le linn na tréimhse cáilithí a tabhaíodh caiteachas, agus cé mhéad den chaiteachas a tabhaíodh le linn na tréimhse sin, ag foirgniú áitribh cháilithigh, ní dhéanfar ach cibé méid den chaiteachas sin a chinnfidh an cigire, de réir mar is fearr is eol dó agus a mheasfaidh sé, gur inchurtha go cuí é i leith obair ag foirgniú an áitribh a rinneadh iarbhír le linn na tréimhse cáilithí, a áireamh mar chaiteachas a tabhaíodh le linn na tréimhse sin.
(ii) Más rud é, de bhua fho-alt (4), go n-áireofar sa chaiteachas ag foirgniú aon áitribh caiteachas ag forbairt aon talún, beidh éifeacht le fomhír (i), fara aon mhodhnuithe is gá, ionann is dá mba thagairtí d'fhorbairt na talún sin na tagairtí ann d'fhoirgniú aon áitribh.
(iii) Maidir le haon mhéid ar a mbeidh cinnte ag an gcigire de bhua fhomhír (i) nó (ii), féadfaidh na Coimisinéirí Achomhairc nó an Chúirt Chuarda é a leasú ar achomharc in aghaidh an chinnidh sin a éisteacht nó a athéisteacht.
(c) Chun críocha an ailt seo, seachas chun na gcríocha a luaitear i mír (b) (i), measfar maidir le caiteachas a tabhaíodh ag foirgniú áitribh cháilithigh, gur caiteachas é a tabhaíodh ar dháta chéadligean an áitribh faoi léas cáilitheach.
(d) Measfar chun críocha an ailt seo baint a bheith ag duine le duine eile dá measfaí sin faoi chun críocha alt 16 den Acht Airgeadais (Forálacha Ilghnéitheacha), 1968.
(2) I gcás ina gcruthóidh duine, tar éis dó éileamh a dhéanamh chuige sin, gur thabhaigh sé caiteachas ag foirgniú áitribh cháilithigh, beidh teideal aige, le linn méid aon bharrachais nó easnaimh i ndáil leis an gcíos ón áitreabh sin a bheith á ríomh chun críocha fho-alt (4) d'alt 81 den Acht Cánach Ioncaim, 1967, chun cibé méid (más ann) den chaiteachas a asbhaint a bheidh le háireamh faoi aon cheann d'fhorálacha an ailt seo mar chaiteachas a thabhaigh sé sa tréimhse cháilitheach agus beidh feidhm ag forálacha uile Chaibidil VI de Chuid IV den Acht sin ionann is dá mba asbhaint arna húdarú ag forálacha fho-alt (5) den alt sin 81 an asbhaint sin:
Ar choinníoll, i gcás nach méid i modh cíosa, nó nach n-áirítear gur méid i modh cíosa, chun críocha an ailt sin 81, aon phréimh nó suim eile is iníoctha, go díreach nó go neamhdhíreach, faoi léas cáilitheach, nó ar dhóigh eile faoi na téarmaí ar faoina réir a deonaíodh an léas, leis an léasóir nó le haon duine a bhfuil baint aige leis an léasóir nó chun tairbhe don léasóir nó don duine sin, nó aon chuid den phréimh nó den tsuim sin, go measfar, chun críocha an fho-ailt seo, go mbeidh an caiteachas a bheidh le háireamh mar chaiteachas a tabhaíodh sa tréimhse cháilitheach ag foirgniú an áitribh cháilithigh lena mbaineann an léas cáilitheach, arna laghdú cibé méid díobh seo a leanas is lú—
(a) méid na préimhe nó na suime sin, nó, de réir mar a bheidh, an chuid sin den phréimh nó den tsuim sin, agus
(b) an méid a mbeidh idir é agus an méid a luaitear i mír (a), an chomhréir chéanna atá idir an méid den chaiteachas a tabhaíodh iarbhír ag foirgniú an áitribh cháilithigh agus atá le háireamh faoi fho-alt (1) (b) mar chaiteachas a tabhaíodh sa tréimhse cháilitheach agus an caiteachas go léir a tabhaíodh ar an bhfoirgniú sin.
(3) (a) Más cuid d'fhoirgneamh áitreabh cáilitheach nó más ceann é de líon foirgneamh i bhforbairt aonair, nó más cuid é d'fhoirgneamh ar ceann é féin de líon foirgneamh i bhforbairt aonair, déanfar cibé cionroinnt is gá—
(i) ar an gcaiteachas a tabhaíodh ag foirgniú an fhoirgnimh nó na bhfoirgneamh sin, agus
(ii) ar an méid arb é an costas iomchuí é i ndáil leis an bhfoirgneamh nó leis na foirgnimh sin dá mba áitreabh cáilitheach aonair an foirgneamh nó na foirgnimh, cibé acu é—
chun a chinneadh cad é an caiteachas a tabhaíodh ag foirgniú an áitribh cháilithigh agus cad é an costas iomchuí i ndáil leis an áitreabh cáilitheach.
(b) Is é an cigire a dhéanfaidh, de réir mar is fearr is eol dó agus a mheasfaidh sé, aon chionroinnt a cheanglaítear a dhéanamh de réir na míre seo.
(c) Maidir le cionroinnt faoi mhír (a), féadfaidh na Coimisinéirí Achomhairc nó an Chúirt Chuarda é a leasú ar achomharc in aghaidh aon asbhaint a deonaíodh ar fhoras na cionroinnte a éisteacht nó a athéisteacht.
(4) San alt seo forléireofar tagairtí d'fhoirgniú aon áitribh mar thagairtí a fholaíonn tagairtí d'fhorbairt na talún ar a bhfuil an t-áitreabh foirgnithe nó a úsáidtear ag soláthar gairdíní, faichí, deiseanna rochtana nó aosáidí i ndáil leis an áitreabh agus, gan dochar do ghinearáltacht a bhfuil anseo thuas, mar thagairtí a fholaíonn, go háirithe—
(a) aon fhoirgneamh ar an talamh a scartáil nó a dhíchóimeáil,
(b) láithreáin a ghlanadh, uachtar na talún a aistriú, tochailt, tollánú agus tolladh, bunsraitheanna a leagan, scafall a thógáil, láithreáin a aisiriú, tírdhreachú, agus bóithre agus oibreacha rochtana eile a sholáthar,
(c) ballaí, soláthar cumhachta, siltean, sláintíocht agus soláthar uisce, agus
(d) aon fhothithe nó foirgnimh nó déanmhais eile a fhoirgniú lena n-úsáid ag áititheoirí an áitribh nó lena n-úsáid ag soláthar aosáidí do na háititheoirí.
(5) I gcás ar áitreabh cáilitheach teach agus go dtarlóidh ceachtar de na teagmhais seo a leanas aon uair le linn na tréimhse iomchuí i ndáil leis an áitreabh:
(a) go scoirfidh an teach de bheith ina áitreabh cáilitheach, nó
(b) go n-aistreoidh an úinéireacht ar leas an léasóra sa teach go dtí aon duine eile ach nach scoirfidh an teach de bheith ina áitreabh cáilitheach,
measfar, maidir leis an duine a fuair asbhaint, nó a bhí i dteideal asbhaint a fháil, faoi fho-alt (2) sular tharla an teagmhas, i leith caiteachas a tabhaíodh ag foirgniú an áitribh cháilithigh, go bhfuair sé an lá roimh lá an teagmhais, méid i modh cíosa ón áitreabh cáilitheach is ionann agus méid na hasbhainte.
(6) (a) I gcás an teagmhas a luaitear i bhfo-alt (5) (b) tarlú sa tréimhse iomchuí i ndáil le teach is áitreabh cáilitheach, measfar, maidir leis an duine a n-aistreoidh úinéireacht leas an léasóra sa teach sin chuige, gur thabhaigh sé sa tréimhse cháilitheach méid caiteachais ag foirgniú an tí sin is ionann agus an méid a mheasfar, faoi aon cheann d'fhorálacha an ailt seo ar leith ón gcoinníoll a ghabhann le fo-alt (2), a thabhaigh an léasóir sin sa tréimhse cháilitheach ag foirgniú an tí sin:
Ar choinníoll, i gcás duine a cheannóidh teach den sórt sin, nach mó an méid a mheasfar amhlaidh a thabhaigh sé ná an praghas iomchuí a d'íoc sé ar an díol.
(b) Chun críocha an fho-ailt seo agus fho-alt (7), is é an praghas iomchuí a d'íoc duine ar theach a dhíol an méid a bhfuil idir é agus an glanphraghas a d'íoc sé ar an díol sin an chomhréir chéanna atá idir méid an chaiteachais a tabhaíodh iarbhír ag foirgniú an tí a measfar faoi fho-alt (1) (b) gur chaiteachas é a tabhaíodh sa tréimhse cháilitheach agus an costas iomchuí i ndáil leis an teach sin.
(7) (a) Faoi réir mhír (b), i gcás ina dtabhófar caiteachas ag foirg niú tí agus go ndíolfar an teach sula n-úsáidfear é, measfar, chun críocha an ailt seo, maidir leis an duine a cheannóidh an teach, gur thabhaigh sé sa tréimhse cháilitheach caiteachas ag foirgniú an tí is ionann agus méid an chaiteachais sin a measfar faoi fho-alt (1) (b) gur chaiteachas é a tabhaíodh sa tréimhse cháilitheach nó an praghas iomchuí a d'íoc sé ar an díol, cibé acu is ísle:
Ar choinníoll, má dhíoltar an teach breis agus uair amháin sula n-úsáidfear é, nach mbeidh éifeacht le forálacha an fho-ailt seo ach amháin i ndáil leis an gceann deiridh de na díola sin.
(b) I gcás caiteachas a bheith tabhaithe ag foirgniú tí ag duine a sheolann trádáil nó cuid de thrádáil arb éard í, ó thaobh a hiomláine nó aon choda di, foirgnimh a fhoirgniú lena ndíol agus, sula n-úsáidfear an teach, go ndíolfar é i gcúrsa na trádála sin, nó, de réir mar a bheidh, i gcúrsa na coda sin den trádáil sin, measfar, chun críocha an ailt seo, maidir leis an duine a cheannóidh an teach gur thabhaigh sé sa tréimhse cháilitheach, caiteachas ag foirgniú an tí is ionann agus an praghas iomchuí a d'íoc sé ar an díol sin (dá ngairtear “an chéad díol” dá éis seo sa mhír seo) agus, i ndáil le haon díol nó díola dá éis sin maidir leis an teach sula n-úsáidfear an teach, beidh éifeacht le mír (a) ionann is dá mba thagairt don phraghas iomchuí sin a íocadh ar an gcéad díol an tagairt do mhéid an chaiteachais a measfar gur chaiteachas é a tabhaíodh sa tréimhse cháilitheach.
(8) Ní áitreabh cáilitheach teach má bhíonn sé á áitiú mar theaghais ag aon duine a bhfuil baint aige leis an duine ag a bhfuil teideal, i ndáil leis an gcaiteachas a tabhaíodh ag foirgniú an tí, chun asbhaint faoi fho-alt (2), agus nach téarmaí iad téarmaí an léasa cháilithigh i ndáil leis an teach a bhféadfaí bheith ag súil go mbeidís sa léas dá mba ar neamhthuilleamaí a dhéanfaí na caibidlí le haghaidh an léasa.
(9) Ní áitreabh cáilitheach teach—
(a) mura gcomhlíonfaidh sé cibé coinníollacha, más ann, a chinnfidh an tAire Comhshaoil ó am go ham chun críocha alt 4 d'Acht na dTithe (Forálacha Ilghnéitheacha), 1979, i ndáil le caighdeáin fhoirgnithe tithe agus soláthar uisce, séarachais agus seirbhísí eile ann, agus
(b) mura gceadófar do dhaoine arna n-údarú i scríbhinn ag an Aire Comhshaoil chun críocha an ailt seo é a iniúchadh gach tráth réasúnach ar a n-údarás a thabhairt ar aird má iarrann an duine lena mbaineann é sin orthu.
(10) Beidh éifeacht le mír 5 de Sceideal 1 a ghabhann leis an Acht um Cháin Ghnóchan Caipitiúil, 1975, ionann is dá mba liúntas caipitiúil asbhaint faoi fho-alt (2) agus ionann is dá mba mhuirear cothromaíochta aon mhéid i modh cíosa a mheasfar a bheith faighte ag duine faoi fho-alt (5).
(11) Féadfar achomharc a dhéanamh chun na gCoimisinéirí Achomhairc maidir le haon cheist faoin alt seo nó faoi alt 24, seachas ceist ar féidir achomharc a dhéanamh maidir léi faoi alt 18 d'Acht na dTithe (Forálacha Ilghnéitheacha), 1979, sa tslí chéanna ina bhféadfaí achomharc a dhéanamh in aghaidh measúnacht i leith cánach ioncaim nó cánach corparáide agus beidh feidhm agus éifeacht dá réir sin leis na forálacha de na hAchtanna Cánach a bhaineann le hachomhairc.
Forálacha d'fhorlíonadh alt 23.
24.—(1) Baineann an t-alt seo le caiteachas a tabhaíodh chun dhá theach nó níos mó a dhéanamh d'fhoirgneamh nach raibh á úsáid mar theaghais, nó a bhí á úsáid mar theaghais aonair, roimh an athchóiriú.
(2) Maidir le caiteachas lena mbaineann an t-alt seo, beidh feidhm ag alt 23, fara aon mhodhnuithe is gá, ionann is dá mba rud é gur ag foirgniú na dtithe a tabhaíodh iarbhír an caiteachas a tabhaíodh chun dhá theach nó níos mó a dhéanamh den fhoirgneamh agus ionann is dá mba rud é—
(a) i mír (ii) den mhíniú ar “léas cáilitheach”, gur thagairt do mhargadhluach tí tráth an athchóirithe a bheith críochnaithe an tagairt do chostas iomchuí an tí:
Ar choinníoll, maidir le teach is cuid d'fhoirgneamh agus nach indíolta é ar leith ón bhfoirgneamh ar cuid de é, go n-áireofar, chun críocha na míre seo, gurb é margadhluach an tí tráth an athchóirithe a bheith críochnaithe méid a mbeidh idir é agus margadhluach an fhoirgnimh an tráth sin an chomhréir chéanna atá idir achar urláir iomlán an tí agus achar urláir iomlán an fhoirgnimh,
(b) i mír (iv) den mhíniú ar “áitreabh cáilitheach” go gcuirfí “tar éis an caiteachas a thabhú ar an athchóiriú” isteach i ndiaidh “gan a bheith úsáidte”,
(c) go scriosfaí an míniú ar “costas iomchuí” agus fo-ailt (6) (b) agus (7) (b),
(d) go scriosfaí na tagairtí i bhfo-alt (3) den alt sin do chostas iomchuí,
(e) maidir leis na tagairtí i bhfo-ailt (6) (a) agus (7) (a) don phraghas iomchuí a íocadh ar an díol, gur thagairtí iad—
(i) don ghlanphraghas a íocadh ar an díol, nó
(ii) i gcás nach mbeidh ach cuid den chaiteachas lena mbaineann an t-alt seo le háireamh, chun críocha fho-alt (2) den alt sin, mar chaiteachas a tabhaíodh sa tréimhse cháilitheach, don mhéid a mbeidh idir é agus an glanphraghas a dúradh an chomhréir chéanna atá idir an chuid sin agus iomlán an chaiteachais sin,
(f) maidir leis na tagairtí i bhfo-alt (7) (a) do theach a bheith á úsáid, gur thagairtí iad don teach a bheith á úsáid tar éis an caiteachas a thabhú ar an athchóiriú, agus
(g) i bhfo-alt (9) (a), go gcuirfí “alt 5” in ionad “alt 4”.
(3) Ní bheidh feidhm ag an alt seo i gcás athchóiriú mura mbeidh cead pleanála maidir leis an athchóiriú tugtha faoi na hAchtanna Rialtais Áitiúil (Pleanáil agus Forbairt), 1963 agus 1976.
Liúntas i leith caiteachais áirithe ar charrchlóis ilstóir a fhoirgniú.
25.—(1) San alt seo—
ciallaíonn “carrchlós ilstóir” foirgneamh nó déanmhas a bhfuil trí stór nó níos mó ann agus a úsáidtear go hiomlán chun spás loctha d'fheithiclí inneallghluaiste a sholáthar do dhaoine den phobal i gcoitinne, gan tosaíocht a bheith ag aon aicme áirithe daoine, ar tháille iomchuí a íoc;
ciallaíonn “caiteachas iomchuí” caiteachas caipitiúil arna thabhú an 29ú lá d'Eanáir, 1981, nó dá éis, agus roimh an lú lá d'Aibreán, 1984, ag foirgniú carrchlóis ilstóir.
(2) Bainfidh forálacha uile na nAchtanna Cánach (seachas alt 25 den Acht Airgeadais, 1978) a bhaineann le liúntais a thabhairt nó muirir a ghearradh i leith caiteachas caipitiúil a tabhaíodh ag foirgniú foirgnimh nó déanmhais thionscail, le caiteachas iomchuí ionann is dá mba chaiteachas é a tabhaíodh ag foirgniú foirgnimh nó déanmhais a bhfuil liúntas le tabhairt ina leith chun críocha cánach ioncaim nó cánach corparáide, de réir mar a bheidh, faoi Chaibidil II de Chuid XV nó faoi Chaibidil I de Chuid XVI den Acht Cánach Ioncaim, 1967, mar gheall ar é a úsáid chun críche a shonraítear in alt 255 (1) (a) den Acht sin.
Liúntas i leith caiteachais chaipitiúil áirithe ar bhóithre, droichid, etc.
26.—(1) San alt seo—
tá le “tréimhse inmhuirearaithe” agus le “tréimhse inmhuirearaithe nó a bonn-tréimhse” na bríonna a shanntar dóibh le mír 1 (2) den Chéad Sceideal a ghabhann leis an Acht Cánach Corparáide, 1976;
ciallaíonn “tréimhse cháilitheach” an tréimhse dar tosach an 29ú lá d'Eanáir, 1981, agus dar críoch an 31ú lá de Mhárta, 1984;
ciallaíonn “comhaontú iomchuí” comhaontú idir údarás bóithre agus duine eile faoi alt 9 den Acht Rialtais Áitiúil (Dola-Bhóithre), 1979, a dtabhaíonn an duine eile sin caiteachas iomchuí dá bhua;
ciallaíonn “caiteachas iomchuí” caiteachas caipitiúil a thabhóidh duine sa tréimhse cháilitheach de bhua comhaontú iomchuí, ach ní fholaíonn sé aon chaiteachas a mbeidh teideal ag aon duine ina leith chun asbhainte, faoisimh nó liúntais faoi aon cheann d'fhorálacha na nAchtanna Cánach seachas an t-alt seo;
ciallaíonn “ioncam iomchuí” ioncam a eascróidh chun duine de bhua comhaontú iomchuí;
tá le “údarás bóithre” an bhrí a shanntar dó leis an Acht Rialtais Áitiúil (Dola-Bhóithre), 1979.
(2) I gcás ina gcruthóidh duine, tar éis dó éileamh a dhéanamh chuige sin, maidir le tréimhse inmhuirearaithe, go raibh ioncam iomchuí infhaighte aige sa tréimhse inmhuirearaithe sin nó ina bonn-tréimhse agus gur thabhaigh sé caiteachas iomchuí, beidh teideal aige, faoi réir fho-alt (3), d'fhonn an méid (más ann) ioncaim iomchuí a fhionnadh a mbeidh cáin le muirearú air ina leith don tréimhse inmhuirearaithe agus chuige sin amháin, chun liúntas is ionann agus leath an chaiteachais iomchuí:
Ar choinníoll nach mó comhiomlán na liúntas go léir a tugadh don duine sin faoin alt seo i ndáil le haon chaiteachas iomchuí ná méid is ionann agus leath an chaiteachais sin.
(3) I gcás nach féidir lánéifeacht a thabhairt do liúntas a mbeidh teideal ag duine chuige faoin alt seo d'aon tréimhse inmhuirearaithe mar gheall ar easpa nó easnamh san ioncam iomchuí, ansin (fad a bheidh ioncam iomchuí ag an duine), déanfar an méid a bheidh gan lamháil a thabhairt anonn go dtí an tréimhse inmhuirearaithe dár gcionn agus déileálfar, chun críocha an ailt seo, lena n-áirítear aon fheidhmiú eile ar an bhfo-alt seo, leis an méid a bheidh tugtha anonn amhlaidh, mar mhéid liúntais chomhréire don tréimhse sin.
(4) Féadfar achomharc a dhéanamh chun na gCoimisinéirí Achomhairc ar aon cheist faoin alt seo sa tslí chéanna ina bhféadfaí achomharc a dhéanamh in aghaidh measúnacht i leith cánach ioncaim nó cánach corparáide agus beidh feidhm agus éifeacht dá réir sin leis na forálacha de na hAchtanna Cánach a bhaineann le hachomhairc.
Leasú ar alt 254 (liúntas foirgníochta tionscail) den Acht Cánach Ioncaim, 1967.
27.—Leasaítear leis seo alt 254 (1) (a cuireadh isteach leis an Acht Cánach Corparáide, 1976) den Acht Cánach Ioncaim, 1967—
(a) tríd an mír seo a leanas a chur in ionad mhír (b):
“(b) An léasaí dá dtagraítear i mír (a) is léasaí é a áitíonn an foirgneamh nó an déanmhas ar tabhaíodh an caiteachas á fhoirgniú agus a áitíonn é amhlaidh—
(i) faoi léas iomchuí, nó
(ii) maidir le caiteachas den sórt sin arna thabhú tar éis an 28ú lá d'Eanáir, 1981, faoi léas ar léas frithdhílse ina leith léas iomchuí arna dheonú don Údarás Forbartha Tionscail, do Chuideachta Forbartha Aerfort Neamhchustam na Sionna Teoranta nó d'Údarás na Gaeltachta.”,
(b) tríd an míniú seo a leanas a chur in ionad an mhínithe ar “tréimhse inmhuirearaithe iomchuí” i mír (c):
“ciallaíonn ‘tréimhse inmhuirearaithe iomchuí', i ndáil le haon duine a thabhaigh caiteachas ag foirgniú foirgnimh nó déanmhais, an tréimhse inmhuirearaithe a bhaineann leis an gcaiteachas nó, más déanaí í, an tréimhse inmhuirearaithe a bhaineann leis an teagmhas (a measfar gur teagmhas é de réir bhrí mhír 1 (2) (b) den Chéad Sceideal a ghabhann leis an Acht Cánach Corparáide, 1976), i gcás arb éard é an teagmhas sin—
(i) tosú na tionóntachta i gcás inarb éard í an chéad úsáid a baineadh as an bhfoirgneamh nó as an déanmhas úsáid ag duine atá á áitiú de bhua tionóntachta ar leas frithdhílse an leas iomchuí ina leith, nó
(ii) i gcás lena mbaineann mír (b) (ii), tosú na tionóntachta ar leas frithdhílse an leas iomchuí ina leith;”,
agus
(c) tríd an míniú seo a leanas a chur isteach i mír (c) tar éis na mínithe ar “léas” agus “léasaí”:
“ciallaíonn ‘léas iomchuí’ léas ar leas frithdhílse an leas iomchuí ina leith;”.
Caibidil VII
Brabúis nó Gnóchain ó Dhéileáil i dTalamh nó ó Fhorbairt Talún
Leasú ar alt 17 (muirear faoi Chás I de Sceideal D a leathnú chun baint le brabúis áirithe ó dhéileáil i dtalamh nó ó fhorbairt talún) den Acht Airgeadais (Forálacha Ilghnéitheacha), 1908.
28.—I ndáil leis na brabúis nó na gnóchain nó na caillteanais a ríomh chun críocha cánach ioncaim nó cánach corparáide d'aon tréimhse dar críoch an 6ú lá d'Aibreán, 1981, nó aon lá dá éis, leasaítear leis seo alt 17 den Acht Airgeadais (Forálacha Ilghnéitheacha), 1968, tríd an bhfo-alt seo a leanas a chur in ionad fho-alt (1)—
“(1) (a) I gcás ina n-áireofaí, ar leith ón alt seo, nár ghníomhaíochtaí a sheoltar i gcúrsa trádála faoi réim Sceideal D gníomhaíochtaí uile, nó cuid de ghníomhaíochtaí, gnó déileála i dtalamh nó forbartha talún ach go n-áireofaí amhlaidh iad dá ndéileálfaí le gach diúscairt leasa i dtalamh a bhí ar áireamh na ngníomhaíochtaí sin (lena n-áirítear diúscairt leasa i dtalamh arb éard é, ar leith ón alt seo, diúscairt ar an leas iomlán sa talamh a bhí faighte ag an duine a raibh an gnó á sheoladh aige) mar dhiúscairt a chomhlíonann an dá choinníoll a shonraítear i mír (b), measfar gur trádáil atá go hiomlán faoi réim Sceideal D an gnó nó, de réir mar a bheidh, gur cuid de thrádáil den sórt sin é agus déanfar dá réir sin na brabúis nó na gnóchain ón gcéanna a mhuirearú i leith cánach faoi Chás I de Sceideal D.
(b) Is iad na coinníollacha dá dtagraítear i mír (a):
(i) gur dhiúscairt ar an leas iomlán sa talamh a bhí faighte ag an duine a raibh an gnó á sheoladh aige an diúscairt, agus
(ii) gur i gcúrsa an ghnó a bhí an duine sin tar éis an leas a diúscraíodh a fháil.”.
Forálacha a bhaineann le hidirbhearta i dtalamh.
29.—(1) Achtaítear an t-alt seo chun daoine a bhfuil baint acu le déileáil i dtalamh nó le forbairt talún a chosc ar cháin a sheachaint.
(2) (a) I ndáil leis na brabúis nó na gnóchain nó na caillteanais a ríomh chun críocha cánach ioncaim nó cánach corparáide d'aon tréimhse dar críoch an 6ú lá d'Aibreán, 1981, nó aon lá dá éis, leasaítear leis seo Cuid IV den Acht Airgeadais (Forálacha Ilghnéitheacha), 1968, tríd an alt seo a leanas a chur in ionad alt 18:
“Brabúis nó gnóchain ó dhéileáil i dtalamh nó ó fhorbairt talún a ríomh faoi Chás I de Sceideal D. | 18.—(1) I gcás inar trádáil nó ina measfar gur trádáil faoi réim Sceideal D, nó inar cuid nó ina measfar gur cuid de thrádail den sórt sin gnó déileála i dtalamh nó forbartha talún, beidh éifeacht, faoi réir na bhforálacha ina dhiaidh seo den alt seo, leis na forálacha is infheidhme ar Chás I den Sceideal sin maidir le brabúis nó gnóchain an ghnó a ríomh. (2) (a) Aon chomaoin, seachas cíos nó méid a áirítear mar chíos faoi alt 83 den Acht Cánach Ioncaim, 1967, i leith leas in aon talamh nó i gcuid d'aon talamh a dhiúscairt, áireofar í mar chomaoin i leith stoc trádála a dhiúscairt agus cuirfear i gcuntas í dá réir sin mar fháltas trádála. (b) Aon leas in aon talamh a theachtann duine atá ag seoladh trádála (dá ngairtear an trádálaí anseo feasta san alt seo) agus a ndearna stoc trádála de chuid na trádála de leanfaidh sé dá éis sin, go dtí go ndíscoirfear den trádáil, de bheith ina stoc trádála den sórt sin. (c) I gcás inar ar shlí seachas ar chomaoin i modh airgid nó luach airgid a fuair an trádálaí leas in aon talamh measfar, faoi réir mhír (d), gur cheannaigh sé an leas ar chomaoin ab ionann agus margadhluach an leasa an tráth a fuair sé é. (d) Más rud é, an tráth a fuarthas an leas in aon talamh, nach raibh an trádáil tosaithe nó nach raibh an leas leithreasaithe mar stoc trádála an tráth sin, measfar gur cheannaigh an trádálaí an leas ar chomaoin ab ionann agus a mhargadhluach tráth a leithreasaithe mar stoc trádála. (e) Cuirfear i gcuntas mar fháltas trádála aon chomaoin (seachas fáltais faoi réim alt 81 (1) (b) den Acht Cánach Ioncaim, 1967, ar inmhuirearaithe, de bhua an ailt sin, na brabúis nó na gnóchain astu i leith cánach faoi Chás V de Sceideal D) i leith an trádálaí do dheonú aon chirt i ndáil le forbairt aon talún. (3) Ní chuirfear i gcuntas aon suim (dá ngairtear an tsuim iomchuí anseo feasta san fho-alt seo) a íoctar nó is iníoctha tráth ar bith ag an trádálaí mar chomaoin as ceart aon duine chun blianachta nó íocaíochta bliantúla eile a fhorghéilleadh nó a ghéilleadh mura rud é— (a) gur eascair an bhlianacht nó an íocaíocht bhliantúil eile— (i) faoi dhiúscairt thiomnach, nó (ii) faoi dhliteanas a tabhaíodh— (I) ar chomaoin luachmhar leordhóthanach a gceanglaítear í go léir a chur i gcuntas le linn ioncam an duine dár tugadh an chomaoin sin a bheith á ríomh chun críocha cánach ioncaim nó cánach corparáide, nó (II) ar chomaoin a tugadh do dhuine— (A) nach ndearna tráth ar bith gnó a sheoladh ag déileáil i dtalamh nó ag forbairt talún, ar trádáil nó cuid de thrádáil é, nó a measfar gur trádáil nó gur cuid de thrádáil é, agus (B) nach bhfuil, agus nach raibh tráth ar bith, baint aige le haon duine díobh seo a leanas— (aa) an trádálaí, (bb) duine a bhfuil nó a raibh tráth ar bith baint aige leis an trádálaí, agus (cc) aon duine eile a theachtann nó a theacht, i gcúrsa gnó ag déileáil i dtalamh nó ag forbairt talún ar trádáil nó cuid de thrádáil é nó a measfar gur trádáil nó gur cuid de thrádáil é, leas i dtalamh ar ar muirearaíodh nó ar ar forchoimeádadh an bhlianacht nó an íocaíocht bhliantúil eile, nó (b) go gceanglaítear an tsuim iomchuí a chur i gcuntas le linn na brabúis nó na gnóchain ó thrádáil déileála i dtalamh nó forbartha talún a sheolann an duine lenarb iníoctha an tsuim iomchuí a bheith á ríomh chun críocha cánach ioncaim nó cánach corparáide. (4) I gcás— (a) suim (dá ngairtear an tsuim sin anseo feasta san fho-alt seo) a bheith iníoctha— (i) ag duine (dá ngairtear an duine iomchuí anseo feasta san fho-alt seo) nach é an trádálaí é, (ii) mar chomaoin as ceart aon duine chun blianachta nó íocaíochta bliantúla eile a fhorghéilleadh nó a ghéilleadh, agus (b) nach gceanglaítear an tsuim sin a chur i gcuntas le linn na brabúis nó na gnóchain ó thrádáil déileála i dtalamh nó forbartha talún a sheolann an duine lenarb iníoctha an tsuim sin a bheith á ríomh chun críocha cánach ioncaim nó cánach corparáide, agus (c) an trádálaí do thabhú caiteachais (dá ngairtear an costas anseo feasta san fho-alt seo) ag fáil aon leasa i dtalamh ar a ndearnadh an bhlianacht nó an íocaíocht bhliantúil eile a fhorchoimeád nó a mhuirearú, ansin— (I) déileáfar leis an trádálaí mar dhuine a chaith, ag fáil an leasa sin, méid is ionann agus an méid a chaithfí dá mbeadh an ceart gan forghéilleadh ná géilleadh, agus (II) déileálfar chun críocha fho-alt (3) le hanbharr an chostais ar an méid a chinnfear de réir fhomhír (I) mar shuim ab iníoctha ag an trádálaí mar chomaoin as an gceart sin a fhorghéilleadh nó a ghéilleadh, agus chun críocha an fho-ailt seo déanfar gach uile chionroinnt agus luacháil a dhealraíonn don chigire nó, ar achomharc, do na Coimisinéirí Achomhairc, a bheith cóir réasúnach: Ar choinníoll nach mbeidh feidhm ag an bhfo-alt seo má bhíonn an duine iomchuí ag seoladh trádála ag déileáil i dtalamh nó ag forbairt talún agus go n-íocfaidh sé an tsuim sin le linn dó bheith ag seoladh na trádála sin.”. |
(b) Aon fhoráil d'alt 18 den Acht Airgeadais (Forálacha Ilghnéitheacha), 1968, ag a bhfuil feidhm i ndáil le ríomh na mbrabús nó na ngnóchan nó na gcaillteanas d'aon tréimhse dar críoch lá roimh an 6ú lá d'Aibreán, 1981, ach atá, de bhíthin an ailt seo gan feidhm i ndáil le ríomh na mbrabús nó na ngnóchan nó na gcaillteanas d'aon tréimhse dar críoch an dáta sin nó aon lá dá éis, ní bheidh feidhm aici, go háirithe, i ndáil le luach stoc trádála de chuid trádála i dtosach aon tréimhse dar críoch an dáta sin nó aon lá dá éis a chinneadh.
(3) Leasaítear leis seo Cuid IV den Acht Airgeadais (Forálacha Ilghnéitheacha), 1968, trí na hailt seo a leanas a chur in ionad ailt 20, 21 agus 22:
“Muirearófar cáin faoi Chás IV ar ghnóchain ó dhiúscairtí áirithe talún. | 20.—(1) Ní bhainfidh an t-alt seo— (a) le gnóchan a réadaíodh roimh an 6ú lá d'Aibreán, 1981, ná (b) le gnóchan a fhaibhreoidh chuig pearsa aonair agus atá, de bhua alt 25 (áit chónaí phríobháideach) den Acht um Cháin Ghnóchan Caipitiúil, 1975, díolmhaithe ó cháin ghnóchan caipitiúil, nó a bheadh díolmhaithe amhlaidh mura mbeadh forálacha fho-alt (10) den alt sin. (2) San alt seo agus in alt 21— ciallaíonn ‘méid caipitiúil’ aon mhéid, in airgead nó i luach airgid, nach bhfuil, ar leith ón alt seo, le háireamh in aon ríomh ioncaim chun críocha na nAchtanna Cánach, agus forléireofar dá réir sin abairtí eile ina bhfuil an focal ‘caipitiúil'; ciallaíonn ‘tréimhse inmhuirearaithe’ tréimhse chuntasaíochta de chuid cuideachta nó bliain mheasúnachta; folaíonn ‘talamh’ aon leas i dtalamh agus folaíonn tagairtí don talamh tagairtí don talamh go léir nó d'aon chuid den talamh; folaíonn ‘scair’ stoc; folaíonn tagairtí do mhaoin a dhíorthaíonn a luach ó thalamh tagairtí— (i) d'aon scairshealbhaíocht i gcuideachta, nó d'aon leas comhpháirtíochta, nó d'aon leas i maoin shocraithe, a dhíorthaíonn a luach nó an chuid is mó dá luach go díreach nó go neamhdhíreach ó thalamh, agus (ii) d'aon rogha, toiliú nó lánchosc a dhéanann difear do dhiúscairt talún. (3) Beidh feidhm ag an alt seo in aon chás— (a) ina ndéanfar talamh, nó aon mhaoin a dhíorthaíonn a luach ó thalamh, a fháil d'aon toisc nó de phríomhthoisc chun gnóchan a réadú ó dhiúscairt na talún, (b) ina dteachtar talamh mar stoc trádála, nó (c) ina bhforbraíonn cuideachta talamh d'aon toisc nó de phríomhthoisc chun gnóchan a réadú ón talamh a dhiúscairt tar éis a fhorbartha, agus ina mbeidh aon ghnóchan de chineál caipitiúil ó dhiúscairt na talún á fháil— (i) ag an duine atá ag fáil na talún nó á theachtadh nó á fhorbairt, nó ag duine a bhfuil baint aige leis an duine sin, nó (ii) i gcás comhshocraíocht nó scéim a bheith déanta maidir leis an talamh ar féidir dá cionn an gnóchan a réadú go díreach nó go neamhdhíreach trí aon idirbheart, nó trí aon sraith idirbhearta, ag aon duine is páirtí sa chomhshocraíocht nó sa scéim, nó a bhfuil baint aige leis an gcéanna, agus beidh feidhm ag an bhfo-alt seo cibé acu is don duine sin féin nó d'aon duine eile a gheobhaidh an duine sin an gnóchan sin. (4) I gcás ina mbeidh feidhm ag an alt seo, déileálfar, chun críocha uile na nAchtanna Cánach, le méid iomlán aon ghnóchain den sórt a luaitear i bhfo-alt (3)— (a) mar ioncam a eascraíonn an tráth a réadaítear an gnóchan agus arb éard é brabúis nó gnóchain is inmhuirearaithe i leith cánach faoi Chás IV de Sceideal D don tréimhse inmhuirearaithe ina réadaítear an gnóchan, agus (b) faoi réir na bhforálacha seo a leanas den alt seo, mar ioncam de chuid an duine a réadaíonn an gnóchan. (5) Chun críocha an ailt seo déileálfar le talamh mar thalamh a diúscraíodh má dhéantar, trí aon idirbheart amháin nó níos mó, nó trí aon chomhshocraíocht nó scéim, cibé acu a bhaineann sin leis an talamh nó leis an maoin a dhíorthaíonn a luach ón talamh, an mhaoin sa talamh, nó rialú ar an talamh, a dhiúscairt go héifeachtúil, agus déanfar tagairtí i bhfo-alt (3) do thalamh agus do mhaoin a fháil nó a fhorbairt d'aon toisc nó de phríomhthoisc chun gnóchan a réadú ó dhiúscairt na talún a fhorléiriú dá réir sin. (6) Chun críocha an ailt seo— (a) i gcás a ndéanfaidh duine, trí dhíol roimh am nó ar shlí eile, deis a thabhairt go díreach nó go neamhdhíreach, do dhuine eile gnóchan a réadú, déileálfar le gnóchan an duine eile sin mar ghnóchan a fuair an chéad duine a luaitear san fho-alt seo dó, agus (b) féadfar a mheas gur comhshocraíocht nó scéim aonair aon líon idirbheart má bhíonn comh-aidhm le sonrú iontu, nó má bhíonn leorfhianaise eile ar fáil maidir le comh-aidhm. (7) Le linn an t-alt seo a chur chun feidhme tabharfar aird ar aon mhodh, díreach nó neamhdhíreach— (a) trína ndéantar aon mhaoin nó ceart a aistriú nó a tharchur chuig duine eile, nó (b) trína ndéantar luach aon mhaoine nó aon chirt a mhéadú nó a laghdú, agus, dá réir sin, féadfar déileáil le hócáid aistrithe nó tarchurtha aon mhaoine nó cirt, ar mhodh ar bith, agus leis an ócáid a dtiocfaidh méadú ar luach aon mhaoine nó cirt, mar ócáid ar a dtiocfaidh cáin chun bheith inmhuirearaithe faoin alt seo. (8) Bainfidh fo-alt (7) go háirithe— (a) le díola, conarthaí agus idirbhearta eile a dhéanfar seachas ar lánchomaoin nó ar bhreis agus lánchomaoin, (b) le haon mhodh trína ndéantar aon mhaoin nó ceart, nó an rialú ar aon mhaoin nó ceart, a aistriú nó a tharchur chuig aon duine trí shannadh a dhéanamh— (i) ar scairchaipiteal nó cearta eile i gcuideachta, (ii) ar chearta i gcomhpháirtíocht, nó (iii) ar leas i maoin shocraithe, (c) le haon rogha nó toiliú nó lánchosc a bhunú a dhéanann difear do dhiúscairt aon mhaoine nó aon chirt, agus leis an gcomaoin a tugadh ar an rogha, nó as an toiliú a thabhairt nó as an lánchosc a fhuascailt, agus (d) le diúscairt aon mhaoine nó aon chirt ar aon chuideachta, comhpháirtíocht nó iontaobhas a fhoirceannadh, a dhíscaoileadh nó a thabhairt chun críche. (9) Chun críocha an ailt seo glacfar le cibé modh chun gnóchan a ríomh is cóir agus is réasúnach sna himthosca, agus tabharfar aird ar an luach a gheofar as an talamh a dhiúscairt, agus ní lamhálfar ach cibé caiteachais is inchurtha i leith na talún a diúscraíodh, agus le linn an fo-alt seo a chur chun feidhme— (a) i gcás ina bhfaighfear leas i dtalamh agus go gcoimeádfar an frithdhílse ar é a dhiúscairt, féadfar aird a thabhairt ar an modh ina ndéantar na brabúis nó na gnóchain faoi Chás I de Sceideal D de chuid duine a dhéileálann i dtalamh a ríomh i gcás den sórt sin, agus (b) féadfar aird a thabhairt ar na coigeartuithe a bheidh le déanamh le linn brabúis nó gnóchain den sórt sin a bheith á ríomh faoi alt 84 (2) agus 85 (4) den Acht Cánach Ioncaim, 1967. (10) Ní bhainfidh fo-alt (3) (c) le cibé cion d'aon ghnóchan is inchurtha go cóir i leith na tréimhse, más ann, sular ceapadh an rún an talamh a fhorbairt, agus nach dtiocfadh faoi réim mhír (a) nó (b) den fho-alt sin; agus le linn an fo-alt seo a chur chun feidhme tabharfar aird ar an gcaoi a ndéileáiltear faoi Chás I de Sceideal D le duine a leithreasaíonn talamh mar stoc trádála. (11) Maidir leis an ngnóchan go léir nó aon chuid den ghnóchan a fhaibhríonn chun aon duine, más ó luach, nó ó áiméar chun gnóchan a réadú, arna chur ar fáil go díreach nó go neamhdhíreach ag duine éigin eile (cibé acu a cuireadh nó nár cuireadh sin ar a dheis don chéad duine a luaitear san fho-alt seo), a dhíorthaíonn sé, beidh feidhm ag fo-alt (4) (b) maidir leis an ngnóchan nó leis an gcuid sin de, ach an duine eile sin a chur in ionad an duine a réadaigh an gnóchan. (12) I gcás diúscairt scaireanna a bheith i gceist— (a) i gcuideachta a theachtann talamh mar stoc trádála, nó (b) i gcuideachta ar léi go díreach nó go neamhdhíreach 90 faoin gcéad nó níos mó de ghnáth-scairchaipiteal cuideachta eile a theachtann talamh mar stoc trádála, agus go ndéanfaidh cuideachta na talún a theachtadh an talamh go léir atá ar teachtadh amhlaidh a dhiúscairt i ngnáth-chúrsa na trádála agus chun a áirithiú gur chuig an gcuideachta sin a eascróidh gach áiméar chun brabúis i leith na talún, ansin, d'ainneoin fho-alt (3) (i), ní bhainfidh an t-alt seo le haon ghnóchan ar mhaoin a dhíorthaíonn luach ón talamh sin (ach sin gan dochar d'aon dliteanas faoi fho-alt (3) (ii)). (13) Le linn bheith á fhionnadh chun críocha an ailt seo cad iad intinní aon duine, ní cinntitheach d'aidhmeanna agus do chumhachtaí aon chuideachta, comhpháirtithe nó iontaobhaithe mar a bheidh sin leagtha amach in aon mheabhrán comhlachais nó airteagail chomhlachais nó in aon doiciméad eile. (14) Chun a fhionnadh an ndíorthaíonn agus cá mhéad a dhíorthaíonn luach aon mhaoine nó cirt ó aon mhaoin nó ceart eile, féadfar luach a rianú trí aon uimhir cuideachtaí, comhpháirtíochtaí agus iontaobhais agus déanfar an mhaoin a bheidh ar teachtadh ag aon chuideachta, comhpháirtíocht nó iontaobhas a chur i leith na scairshealbhóirí, na gcomhpháirtithe nó na dtairbhithe ag gach céim ar cibé slí is cóir agus is réasúnach. (15) Le linn an t-alt seo a chur chun feidhme— (a) féadfar aon chaiteachas nó fáltas nó comaoin nó aon mhéid eile a chionroinnt ar cibé modh is cóir agus is réasúnach, agus (b) déanfar gach uile luacháil is gá chun éifeacht a thabhairt d'fhorálacha an ailt. (16) Chun críocha an ailt seo, féadfar a mheas, maidir le comhpháirtithe, nó iontaobhaithe maoine socraithe, nó ionadaithe pearsanta, gur daoine iad ar leithligh ó na pearsana aonair nó ó na daoine eile ar comhpháirtithe nó iontaobhaithe nó ionadaithe pearsanta iad de thuras na huaire. (17) Bainfidh an t-alt seo le duine, cibé acu a chónaíonn sé sa Stát nó nach gcónaíonn, más sa Stát atá an talamh go léir nó aon chuid den talamh atá i gceist. |
Forálacha d'fhorlíonadh alt 20. | 21.—(1) (a) I gcás ina ndéanfar duine (dá ngairtear an chéad duine a luaitear anseo feasta san fho-alt seo) a mheasúnú i leith cánach faoi alt 20 agus go n-eascraíonn an mheasúnacht sin i leith cánach de dhroim agus de thairbhe comaoin is infhaighte ag duine eile (dá ngairtear an dara duine a luaitear anseo feasta san fho-alt seo)— (i) beidh an chéad duine a luaitear i dteideal aon chuid den cháin sin a d'íoc an chéad duine a luaitear a ghnóthú ón dara duine a luaitear, agus (ii) má bhíonn aon chuid den cháin sin gan íoc ar shé mhí a bheith caite ón dáta ar tháinig sí chun bheith dlite agus iníoctha, beidh sí inghnóthaithe ón dara duine a luaitear amhail is dá mba eisean an duine a measúnaíodh amhlaidh, ach sin gan dochar don cheart chun an cháin a ghnóthú ón gcéad duine a luaitear, agus chun críocha fhomhír (i), cuirfidh an cigire, má iarrtar air é, deimhniú ar fáil ina sonrófar méid an ioncaim ar íocadh cáin ina leith, agus méid na cánach a íocadh amhlaidh; agus beidh an deimhniú ina fhianaise, nó go gcruthófar a mhalairt, ar aon fhíorais a bheidh luaite ann. (b) Chun críocha an fho-ailt seo, aon mhéid a ndéileáiltear leis de bhua alt 20 mar ioncam duine déileálfar leis, d'ainneoin aon fhoráil eile de chuid na nAchtanna Cánach, ionann is dá mba é an chuid is airde dá ioncam é. (2) Má dhealraíonn sé do na Coimisinéirí Ioncaim nach bhfuil cónaí sa Stát ar aon duine atá i dteideal aon chomaoin nó méid eile is inmhuirearaithe i leith cánach faoi alt 20, féadfaidh siad a ordú go mbainfidh alt 434 den Acht Cánach Ioncaim, 1967 (ús, etc., nach iníoctha as brabúis chánaithe) le haon íocaíocht is cuid den mhéid sin ionann is dá mba íocaíocht bhliantúil arna muirearú le cáin faoi Sceideal D an íocaíocht, ach sin gan dochar don chinneadh críochnaitheach maidir le dliteanas an duine sin, lena n-áirítear aon dliteanas faoi fho-alt (1) (a) (ii). (3) Beidh éifeacht le halt 20 faoi réir aon fhoráil de na hAchtanna Cánach faoina measfar ioncam a bheith ina ioncam de chuid duine áirithe. (4) Más rud é, de bhua alt 20 (3) (c), go ndéanfar aon duine a mhuirearú i leith cánach ar ghnóchan a réadú, agus go ndeachaigh ríomh an ghnóchain ar aghaidh, de bhua fho-alt (10) den alt sin, ar an mbonn go ndearnadh an talamh nó maoin éigin eile a leithreasú aon uair mar stoc trádála, déileálfar leis an talamh nó leis an maoin eile sin ar an mbonn sin freisin chun críocha mhír 15 de Sceideal 1 a ghabhann leis an Acht um Cháin Ghnóchan Caipitiúil, 1975 (leithreasú isteach i stoc trádála agus amach as). (5) Más rud é, de bhua alt 20 (11), maidir leis an duine a ndéanfar cáin a mhuirearú ina leith gur duine é seachas an duine dá bhfuarthas an méid caipitiúil nó an duine a réadaigh an gnóchan, agus go mbeidh an cháin íoctha, ansin, chun críocha mhíreanna 2 agus 4 de Sceideal 1 a ghabhann leis an Acht um Cháin Ghnóchan Caipitiúil, 1975 (brabúis is inchánach mar ioncam a bheith eisiata ó cháin ar ghnóchain chaipitiúla), measfar maidir leis an duine dá bhfuarthas an méid caipitiúil nó an duine a réadaigh an gnóchan, de réir mar is iomchuí, gurb airsean a muirearaíodh an cháin a íocadh amhlaidh. |
Cumhacht faisnéis a fháil. | 22.—(1) Féadfaidh an cigire le fógra i scríbhinn a chur de cheangal ar aon duine cibé sonraí a mheasfaidh an cigire is gá chun críocha ailt 20 agus 21 a chur ar fáil dó laistigh de cibé tréimhse (nach lú ná 30 lá) a bheidh sonraithe san fhógra. (2) Áireofar ar na sonraí nach foláir do dhuine a sholáthar faoin alt seo, má chuirtear de cheangal air le fógra sin a dhéanamh, sonraí— (a) i dtaobh idirbhearta nó comhshocraíochtaí a bhfuil, nó a raibh, sé ag gníomhú thar ceann daoine eile ina leith, agus (b) i dtaobh idirbhearta nó comhshocraíochtaí ba chóir, i dtuairim an chigire, a scrúdú go cuí chun críocha ailt 20 agus 21 d'ainneoin nach n-eascraíonn, i dtuairim an duine dár tugadh an fógra, aon dliteanas i leith cánach faoi na hailt sin, agus (c) i dtaobh cé acu atá nó nach bhfuil aon pháirt glactha nó á glacadh ag an duine dár tugadh an fógra in aon idirbhearta nó comhshocraíochtaí de chineál a bheidh sonraithe san fhógra agus, má tá, cén pháirt í agus cé na hidirbhearta nó na comhshocraíochtaí iad. (3) D'ainneoin aon ní i bhfo-alt (2) ní mheasfar chun críocha fho-alt (2) (c) páirt a bheith glactha ag aturnae in aon idirbheart nó comhshocraíochtaí de bhíthin amháin gur thug sé comhairle ghairmiúil do chliant i ndáil leis an idirbheart nó leis na comhshocraíochtaí, ná ní féidir iallach a chur air faoin alt seo, i ndáil le haon ní a rinne sé thar ceann cliaint, aon rud a dhéanamh, ach amháin le toiliú a chliaint, seachas a rá go bhfuil nó go raibh sé ag gníomhú thar ceann cliaint, agus ainm agus seoladh a chliaint a thabhairt.”. |
(4) Leasaítear leis seo Sceideal 15 a ghabhann leis an Acht Cánach Ioncaim, 1967, trí “An tAcht Airgeadais (Forálacha Ilghnéitheacha), 1968, alt 22” a chur isteach i gcolún 2.
CUID II
Custaim agus Mál
Léiriú (Cuid II).
30.—Sa Chuid seo—
ciallaíonn “Acht 1980” an tAcht Airgeadais, 1980;
ciallaíonn “Ordú 1975” an tOrdú d'Fhorchur Dleachtanna (Uimh. 221) (Dleachtanna Máil), 1975 (I.R. Uimh. 307 de 1975).
Beoir.
31.—(1) Déanfar an dleacht máil ar bheoir a fhorchuirtear le mír 7 (1) d'Ordú 1975 a mhuirearú, a thobhach agus a íoc, amhail ar an agus ón 29ú lá d'Eanáir, 1981, de réir £112.266, i gcás na beorach go léir arna grúdú sa Stát, ar gach 36 ghalún foirte de shaindlús 1,055 chéim, agus, i gcás na beorach go léir arna hallmhairiú, ar gach 36 ghalún beorach a raibh saindlús 1,055 chéim ina foirt roimh ghiosáil, in ionad an ráta a luaitear in alt 64 (1) d'Acht 1980.
(2) Faoi réir mhír 5 den Ordú d'Fhorchur Dleachtanna (Uimh. 250) (Beoir), 1981 (I.R. Uimh. 10 de 1981), déanfar an aistarraingt ar bheoir dá bhforáiltear i mír 7 (3) d'Ordú 1975 a ríomh, maidir le beoir a suífear chun sástacht na gCoimisinéirí Ioncaim gur íocadh dleacht uirthi de réir an ráta a luaitear i bhfo-alt (1) den alt seo, de réir shaindlús bunaidh na beorach, de réir £112.266 ar gach 36 ghalún beorach ar 1,055 chéim a saindlús bunaidh.
Táirgí tobac.
32.—(1) San alt seo agus sa Dara Sceideal a ghabhann leis an Acht seo tá le “toitíní”, “todóga”, “cavendish nó negrohead”, “tobac cruafháiscthe”, “tobac píopa eile”, “tobac chun a chaite ina dheatach”, “tobac chun a choganta” agus “táirgí tobac” na bríonna céanna atá leo san Acht Airgeadais (Dleacht Máil ar Tháirgí Tobac), 1977, arna leasú leis an Ordú d'Fhorchur Dleachtanna (Uimh. 243) (Dleacht Máil ar Tháirgí Tobac), 1979 (I.R. Uimh. 296 de 1979).
(2) Déanfar an dleacht máil ar tháirgí tobac a fhorchuirtear le halt 2 den Acht Airgeadais (Dleacht Máil ar Tháirgí Tobac), 1977, a mhuirearú, a thobhach agus a íoc, amhail ar an agus ón 29ú lá d'Eanáir, 1981, de réir na rátaí leithleacha a shonraítear sa Dara Sceideal a ghabhann leis an Acht seo in ionad na rátaí leithleacha a shonraítear sa Tríú Sceideal a ghabhann le hAcht 1980.
(3) Leasófar mír 10 (4) d'Ordú 1975, arna leasú leis an Ordú d'Fhorchur Dleachtanna (Uimh. 243) (Dleacht Máil ar Tháirgí Tobac), 1979, trí “£1.97 an cileagram ar gach cileagram” a chur in ionad “£0.99 an cileagram ar gach cileagram”.
Biotáille.
33.—(1) San alt seo ciallaíonn “alcól” alcól eitileach íon.
(2) Déanfar an dleacht máil ar bhiotáille a fhorchuirtear le mír 4 (2) d'Ordú 1975 a mhuirearú, a thobhach agus a íoc, amhail ar an agus ón 29ú lá d'Eanáir, 1981, de réir na rátaí leithleacha a shonraítear sa Tríú Sceideal a ghabhann leis an Acht seo in ionad na rátaí leithleacha a shonraítear sa Dara Sceideal a ghabhann le hAcht 1980.
(3) Ní oibreoidh aon ní san alt seo chun faoiseamh a thabhairt ón dleacht máil bhreise i leith biotáille neamhaibí a fhorchuirtear le mír 4 (2) d'Ordú 1975 agus leis an tríú colún den Chéad Sceideal a ghabhann leis an Ordú sin arna leasú le mír 4 (2) den Ordú d'Fhorchur Dleachtanna (Uimh. 244) (Dleachtanna Máil ar Bhiotáille, Beoir agus Olaí Hidreacarbóin), 1979 (I.R. Uimh. 415 de 1979), agus leis an tríú colún den Chéad Sceideal a ghabhann leis an Ordú sin, ná chun dochar ná difear a dhéanamh don chéanna.
(4) Má chruthaíonn aon duine chun sástacht na gCoimisinéirí Ioncaim gur milleadh biotáille ar ar íoc sé dleacht máil nó gur éirigh sí neamhoiriúnach lena tomhailt, féadfaidh an duine, le cead na gCoimisinéirí Ioncaim agus faoi réir cibé coinníollacha is cuí leo a fhorchur, an bhiotáille a dhíothú agus, ar chruthúnas go ndearnadh an díothú sin chun sástacht na gCoimisinéirí Ioncaim, féadfaidh siad, faoi réir cibé coinníollacha a chomhalladh is cuí leo a fhorchur, aon dleacht máil a íocadh ar an mbiotáille sin a aisíoc leis an duine sin.
Fíon agus fíon déanta.
34.—(1) Sa Cheathrú Sceideal a ghabhann leis an Acht seo—
ciallaíonn “an neart alcólach iarbhír de réir toirte” an líon toirteanna d'alcól íon atá, ag teocht 20°C, i 100 toirt den táirge ag an teocht sin;
ciallaíonn “% toirte” an neart alcólach de réir toirte.
(2) Déanfar an dleacht máil ar fhíon a fhorchuirtear le mír 5 (2) d'Ordú 1975 a mhuirearú, a thobhach agus a íoc, amhail ar an agus ón 29ú lá d'Eanáir, 1981, de réir na rátaí leithleacha a shonraítear i gCuid I den Cheathrú Sceideal a ghabhann leis an Acht seo in ionad na rátaí leithleacha a shonraítear i gCuid I den Cheathrú Sceideal a ghabhann le hAcht 1980.
(3) Déanfar an dleacht máil ar fhíon déanta a fhorchuirtear le mír 6 (2) d'Ordú 1975 a mhuirearú, a thobhach agus a íoc, amhail ar an agus ón 29ú lá d'Eanáir, 1981, de réir ná rátaí leithleacha a shonraítear i gCuid II den Cheathrú Sceideal a ghabhann leis an Acht seo in ionad na rátaí leithleacha a shonraítear i gCuid II den Cheathrú Sceideal a ghabhann le hAcht 1980.
Hidreacarbóin.
35.—(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 29ú lá d'Eanáir, 1981, de réir £16.53 an heictilítear in ionad an ráta a shonraítear in alt 70 (2) d'Acht 1980.
(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 29ú lá d'Eanáir, 1981, de réir £10.88 an heictilítear in ionad an ráta a shonraítear in alt 70 (3) d'Acht 1980.
(3) Amhail ar an agus ón 29ú lá d'Eanáir, 1981, 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 inlamháilte agus ar ar íocadh de réir £10.88 an heictilítear an dleacht máil a luaitear i bhfo-alt (2) den alt seo, £9.09 an heictilítear in ionad an ráta ab inlamháilte díreach roimh an 29ú lá d'Eanáir, 1981.
(4) 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 29ú lá d'Eanáir, 1981, de réir £0.40 an galún in ionad an ráta a shonraítear in alt 70 (14) d'Acht 1980.
(5) (a) San fho-alt seo—
ciallaíonn “ola hidreacarbóin” ola hidreacarbóin arna seachadadh an lú lá de Mheitheamh, 1981, nó dá éis, agus ar ar íocadh an dleacht máil a fhorchuirtear le mír 12 d'Ordú 1975;
ciallaíonn “bád iascaireachta mara” bád iascaireachta mara—
(i) atá cláraithe de réir an Ordaithe um Loingeas Cheannaíochta (Clárú, Leitreáil agus Uimhriú Bád Iascaigh) (Rialacháin), 1927 (R. & O.R., Uimh. 105 de 1927), agus
(ii) atá cláraithe faoin Acht Loingis Thráchtála, 1955;
ní fholaíonn “iascaireacht mhara” duánacht mhara.
(b) Má shuíonn úinéir nó máistir báid iascaireachta mara chun sástacht na gCoimisinéirí Ioncaim gur úsáideadh ola hidreacarbóin lena dó in inneall an bháid sin agus í ag gabháil d'iascaireacht mhara, féadfaidh na Coimisinéirí Ioncaim, faoi réir cibé coinníollacha is cuí leo a fhorchur, dleacht máil a aisíoc de réir £0.44 an heictilítear ar an ola a úsáideadh amhlaidh.
(c) Ach amháin i gcás ina gceadóidh na Coimisinéirí Ioncaim a mhalairt, is maidir le hola hidreacarbóin a úsáideadh laistigh de thréimhse trí mhí a dhéanfar iarratas ar dhleacht a aisíoc faoin bhfo-alt seo agus déanfar é tráth nach déanaí ná sé mhí tar éis deireadh na tréimhse sin.
Teilifíseáin.
36.—Déanfar an dleacht máil ar theilifíseáin a fhorchuirtear le mír 5 (1) den Ordú d'Fhorchur Dleachtanna (Uimh. 236) (Dleachtanna Máil ar Mhótarfheithiclí, Teilifíseáin agus Ceirníní Gramafóin), 1979 (I.R. Uimh. 57 de 1979), a mhuirearú, a thobhach agus a íoc, amhail ar an agus ón 29ú lá d'Eanáir, 1981, de réir na rátaí leithleacha a shonraítear sa Chúigiú Sceideal a ghabhann leis an Acht seo in ionad na rátaí leithleacha a shonraítear sa Séú Sceideal a ghabhann le hAcht 1980.
Leasú ar an dleacht ar uiscí boird.
37.—(1) Leasaítear leis seo mír 9 d'Ordú 1975—
(a) tríd an bhfomhír seo a leanas a chur in ionad fhomhír (2):
“(2) Chomh maith le haon dleacht eile is inmhuirearaithe, muirearófar, toibheofar agus íocfar dleacht máil de réir £0.372 an galún ar uiscí boird a rinneadh sa Stát agus a chuirtear amach, ar díol nó lena ndíol nó eile, ó áitreabh an mhonaróra nó a dhíoltar chun a gcaite in áitreabh an mhonaróra, agus ar uiscí boird a allmhairítear isteach sa Stát.”,
(b) tríd an bhfomhír seo a leanas a chur in ionad fhomhír (3):
“(3) San ordú seo folaíonn ‘uiscí boird’ aon uiscí aeraithe agus aon deochanna (lena n-áirítear síoróipí nó leachtanna eile nach bhfuil sé ceaptha iad a chaitheamh ach i bhfoirm chaolaithe) a chuirtear ar díol i mbuidéil, i gcannaí, i gcascaí nó i gcoimeádáin nó gabhdáin dúnta eile seachas—
(a) leacht ar bith ar gá ceadúnas máil chun é a mhiondíol,
(b) bainne agus táirgí bainne, le blastanas nó gan bhlastanas,
(c) anraithí agus bratanna, agus
(d) súnna torthaí agus glasraí nach mbeidh, i dtuairim na gCoimisinéirí Ioncaim, a gcáil bhunaidh caillte acu trí uisce nó substaintí eile a chur leo lena milsiú, lena leasú nó le haghaidh críocha eile.”.
(2) Leasaítear leis seo alt 69 d'Acht 1980 tríd an mír seo a leanas a chur in ionad mhír (a) d'fho-alt (3):
“(a) Faoi réir na míreanna ina dhiaidh seo den fho-alt seo, lamhálfar, an lú lá de Mhárta, 1981, agus dá éis, do gach monaróir uiscí boird a íocfaidh an dleacht máil orthu a fhorchuirtear le mír 9 (2) d'Ordú 1975, arna leasú, lacáiste sa dleacht mar a leanas i ndáil le gach áitreabh ina monaraíonn sé na huiscí boird:
An Ráta Lacáiste | |
Más í cainníocht a mhonaraigh sé san áitreabh agus ar ar íoc sé an dleacht aon bhliain dar tosach an lú lá de Mhárta, cainníocht nach mó ná 40,000 galún ...
|
£0.16 an galún ar gach galún de. |
is mó ná 40,000 galún agus is lú ná 120,000 galún ... |
£0.16 an galún ar gach galún den chéad 40,000 galún agus £0.08 an galún ar gach galún eile. |
is 120,000 galún nó níos mó | £0.16 an galún ar gach galún den chéad 40,000 galún agus £0.08 an galún ar gach galún den chéad 80,000 galún ina dhiaidh sin.”. |
(3) Beidh éifeacht leis an alt seo amhail ar an agus ón lú lá de Mheitheamh, 1981.
Athrú ar an ráta dleachta ar cheadúnas Tithe Urúcháin.
38.—(1) Déanfar an dleacht máil ar cheadúnais Tithe Úrúcháin, a fhorchuirtear le halt 1 den Refreshment Houses (Ireland) Act, 1860, a mhuirearú, a thobhach agus a íoc de réir £10 in ionad an ráta a shonraítear in alt 77 (5) d'Acht 1980.
(2) Beidh éifeacht leis an alt seo, agus measfar go raibh éifeacht leis, amhail ar an agus ón lú lá d'Aibreán, 1981, agus féadfar aon dleacht máil os cionn £10 a íocadh faoin alt sin 77 (5) i leith aon cheadúnas Tithe Úrúcháin a eisíodh an lá sin nó dá éis a aisíoc.
Ordú a dhaingniú.
39.—Daingnítear leis seo an tOrdú d'Fhorchur Dleachtanna (Uimh. 246) (Beoir), 1980 (I.R. Uimh. 49 de 1980).
Méadú ar na dleachtanna máil ar cheadúnais d'fheithiclí inneallghluaiste.
40.—Leasaítear leis seo alt 94 den Acht Airgeadais, 1973 (Uimh. 19 de 1973), trí na míreanna seo a leanas a chur in ionad mhír (b) d'fho-alt (2):
“(b) £16.50 maidir le feithicil nach mó ná 16 each-chumhacht, a bhfuil tacsaiméadar feistithe inti agus a úsáidtear go dlea thach mar fheithicil seirbhíse sráide de réir bhrí an Achta um Thrácht ar Bhóithre, 1961, nó chun críocha a ghabhann leis an úsáid sin agus ní chun aon chríche eile;
(c) £20 maidir le haon fheithicil eile (nach feithicil í nach inmhuirearaithe agus nach intobhaigh an dleacht máil sin ina leith ná feithicil lena mbaineann mír (d) den fho-alt seo);
(d) £10 maidir le feithicil is mó ná 16 each-chumhacht, a bhfuil tacsaiméadar feistithe inti agus a úsáidtear go dleathach mar fheithicil seirbhíse sráide de réir bhrí an Achta um Thrácht ar Bhóithre, 1961, nó chun críocha a ghabhann leis an úsáid sin agus ní chun aon chríche eile.”.
(2) Beidh éifeacht leis an alt seo—
(a) maidir le ceadúnais faoi alt 1 den Acht Airgeadais (Dleachta Máil) (Feithiclí), 1952, a bhainfear amach in aghaidh tréimhsí dar tosach an lú lá de Mhárta, 1981, nó aon lá dá éis, maidir le feithiclí sonraithe (de réir bhrí an ailt sin 94) lena mbaineann míreanna (b) agus (c) (a chuirtear isteach leis an alt seo) den fho-alt sin (2), agus
(b) maidir le feithiclí inneallghluaiste eile lena mbaineann míreanna (c) agus (d) (a chuirtear isteach leis an alt seo) den fho-alt sin (2) agus a mbeidh ceadúnais ina leith faoin alt sin 1 bainte amach in aghaidh tréimhsí dar tosach an lú lá sin de Mhárta, 1981, nó aon lá dá éis.
(3) Déanfar na haisíocaíochtaí iomchuí ag féachaint d'fhorálacha na bhfo-alt sin roimhe den alt seo agus is de réir cibé treoracha a thabharfaidh an tAire Comhshaoil a dhéanfar na haisíocaíochtaí.
Leasú ar an Acht Airgeadais (Dleachta Máil) (Feithiclí), 1952.
41.—Leasaítear leis seo alt 1 (2) (b) den Acht Airgeadais (Dleachta Máil) (Feithiclí), 1952, maidir le ceadúnais faoin Acht sin in aghaidh tréimhsí dar tosach an lú lá de Mhárta, 1981, nó aon lá dá éis, trí “fiche punt nó níos lú” a chur in ionad “£10 nó níos lú” (a cuireadh isteach le hAcht 1980).
CUID III
Cáin Bhreisluacha
An Príomh-Acht.
42.—Sa Chuid seo ciallaíonn “an Príomh-Acht” an tAcht Cánach Breisluacha, 1972.
Leasú ar alt 1 (léiriú) den Phríomh-Acht.
43.—Leasaítear leis seo alt 1 (1) den Phríomh-Acht, le héifeacht amhail ar an agus ón lú lá de Shamhain, 1972, tríd an méid seo a leanas a chur isteach sa mhíniú ar “forbairt” tar éis “dá réir sin”—
“, agus
sa mhíniú seo folaíonn ‘foirgneamh', i ndáil le hidirbheart, aon déanmhas réamhdhéanta nó déanmhas dá shamhail a sásaítear na coinníollacha seo a leanas ina leith:
(a) maidir leis an déanmhas—
(i) go mbeidh díon docht agus balla docht amháin nó níos mó air agus, ach amháin i gcás déanmhas a úsáidtear chun plandaí a shaothrú, urlár ann,
(ii) go mbeidh sé ceaptha chun go bhféadfaidh daoine dul isteach ann, agus gluaiseacht go héasca laistigh de,
(iii) gur le haghaidh críche é nach gá dó a bheith gluaisteach ná iniompair chuige, agus
(iv) nach mbeidh aon chabhracha ag baint leis ná ann chun é a dhéanamh gluaisteach nó iniompair,
agus
(b) (i) nach mbeidh sa chomhaontú maidir leis an idirbheart ná in aon chomhaontú eile idir na páirtithe sa chomhaontú sin foráil i dtaobh an déanmhas a dhéanamh gluaisteach nó iniompair nó an déanmhas a bhogadh nó a athshuíomh tar éis a thógtha, agus
(ii) go ndéanfaidh an duine dá ndearnadh an déanmhas a fhoirgniú, a leathnú, a athrú nó a athfhoirgniú dearbhú a shíniú agus a sheachadadh, tráth an idirbhirt, ar an duine a rinne an déanmhas a fhoirgniú, a leathnú, a athrú nó a athfhoirgniú, á rá go bhfuil ar intinn aige an déanmhas a choinneáil ar an láthair ar a bhfuil sé suite an tráth áirithe sin”.
Leasú ar alt 12 (asbhaint i leith cáin a iompraíodh nó a íocadh) den Phríomh-Acht.
44.—Leasaítear leis seo alt 12 (2) den Phríomh-Acht trí “aisíocfar an bhreis leis an duine inchánach de réir alt 20 (1)” a chur in ionad “aisíocfar an bhreis leis an duine inchánach”.
Leasú ar alt 20 (aisíoc cánach) den Phríomh-Acht.
45.—Leasaítear leis seo alt 20 den Phríomh-Acht tríd an bhfo-alt seo a leanas a chur in ionad fho-alt (1):
“(1) Más rud é, i ndáil le tuairisceán a thaiscfear faoi alt 19 nó le héileamh a dhéanfar de réir rialachán, go suífear chun sástacht na gCoimisinéirí Ioncaim, maidir le haon tréimhse inchánach, gur mó an méid cánach, más ann, a íocadh iarbhír leis an Ard-Bhailitheoir de réir alt 19 mar aon leis an méid cánach, más ann, a bhí cáilithe i leith asbhaint faoi alt 12 ná an cháin, más ann, ab iníoctha go cuí dá mba rud é nach ndearnadh aon asbhaint faoin alt sin 12, aisíocfaidh siad méid na breise lúide aon suimeanna a aisíocadh roimhe sin faoin bhfo-alt seo nó a aisíocadh faoi alt 12 agus féadfaidh siad aon ús a bheidh íoctha faoi alt 21 a áireamh sa mhéid a aisíocfar.”.
CUID IV
Cáin Fháltas Caipitiúil
Faoiseamh i leith socraíochtaí áirithe um pósadh.
46.—(1) Leasaítear leis seo Cuid I den Dara Sceideal a ghabhann leis an Acht um Cháin Fháltas Caipitiúil, 1976, tríd an mír seo a leanas a chur isteach i ndiaidh mhír 9:
“10. (a) Sa mhír seo ciallaíonn ‘diúscairt shonraithe' diúscairt—
(i) ar dáta roimh an lú lá d'Aibreán, 1975, is dáta di,
(ii) ar seanathair nó seanmháthair don deontaí nó don chomharba i ndáil léi, an diúscróir, agus
(iii) ar sainíodh gurbh é pósadh tuismitheoirí an deontaí nó an chomharba an chomaoin ar dháta na diúscartha.
(b) Más rud é, ar scor do leas teoranta a raibh teideal seilbhe chuige ag tuismitheoir an deontaí nó an chomharba, go nglacfaidh an deontaí nó an comharba bronntanas nó oidhreacht faoi dhiúscairt shonraithe, ansin, chun an cháin is iníoctha ar an mbronntanas nó ar an oidhreacht a ríomh, measfar gaol linbh a bheith ag an deontaí nó ag an gcomharba leis an diúscróir.”.
(2) D'ainneoin fhorálacha alt 46 den Acht um Cháin Fháltas Caipitiúil, 1976, ní iníoctha ús ar aon aisíoc cánach a eascróidh de bhua an ailt seo i gcás an cháin sin a bheith íoctha roimh dháta an Achta seo a rith.
CUID V
Dleachtanna Stampa
Leasú ar alt 58 (treoir maidir le dleacht i gcásanna áirithe) den Stamp Act, 1891.
47.—Leasaítear leis seo alt 58 den Stamp Act, 1891, maidir le hionstraimí arna bhforghníomhú ar dháta an Achta seo a rith nó dá éis, trí na fo-ailt seo a leanas a chur isteach i ndiaidh fho-alt (6):
“(7) (a) The consideration moving from the sub-purchaser shall, in a case to which subsection (4), (5) or (6) applies, be ascertained without regard to the value of any covenant, power, condition or arrangement relating to the subject matter of the conveyance which was not in the contract for sale entered into by the original seller and also without regard to any consideration the duty on which or on any part of which would be charged in accordance with subsection (2) or (3) of section 56.
(b) In paragraph (a) ‘the original seller’ means, in relation to a case to which subsection (4) applies, the person from whom the property is conveyed to the subpurchaser and, in relation to a case to which subsection (5) or (6) applies, the original seller referred to in the said subsection (5) or (6), as the case may be.
(8) Paragraph 4 of the Heading ‘Conveyance or Transfer on sale of any property other than stocks or marketable securities' (inserted by the Finance Act, 1975) in the First Schedule to this Act shall not apply to determine the stamp duty to be charged on any conveyance referred to in subsection (4), (5) or (6).
(9) A conveyance in respect of which subsection (7) has effect shall be deemed to be a conveyance operating as a voluntary disposition inter vivos for the purposes of section 74 of the Finance (1909-10) Act, 1910.”.
Leasú ar alt 49 (ionstraimí áirithe a bheith díolmhaithe ó dhleacht stampa) den Acht Airgeadais, 1969.
48.—(1) Leasaítear leis seo alt 49 den Acht Airgeadais, 1969, tríd an bhfo-alt seo a leanas a chur isteach i ndiaidh fho-alt (2) (a cuireadh isteach leis an Acht Airgeadais, 1976):
“(2A) D'ainneoin fho-alt (2) den alt seo, beidh éifeacht le fo-alt (1) den alt seo i ndáil le hionstraim, má shuitear, ach (ar leith ón bhfo-alt sin (2)) ar an gcoinníoll amháin go suífear, chun sástacht na gCoimisinéirí Ioncaim—
(a) go bhfuil deimhniú um luach réasúnach faoi alt 18 d'Acht na dTithe (Forálacha Ilghnéitheacha), 1979, i bhfeidhm maidir leis an teach lena mbaineann an ionstraim, agus
(b) gur dheimhnigh an tAire Comhshaoil go bhfuil sé sásta, ar bhonn na faisnéise a bhí ar fáil aige le linn dó bheith ag deimhniú amhlaidh, nach bhfuil ná nach mbeidh achar urláir iomlán an tí sin arna thomhas ar an modh a luaitear in alt 4 (2) (b)den Acht sin níos mó ná an t-achar urláir iomlán uasta atá sonraithe i rialacháin faoin alt sin 4 (2) (b) ná nach bhfuil ná nach mbeidh sé níos lú ná an t-achar urláir iomlán íosta atá sonraithe amhlaidh.”.
Leasú ar alt 41 (dleacht stampa ar bhillí malairte agus ar nótaí geallúna) den Acht Airgeadais, 1970.
49.—(1) Leasaítear leis seo alt 41 den Acht Airgeadais, 1970, trí “3p” a chur in ionad “pingin nua” i bhfo-alt (1) agus in ionad “pingne in airgead reatha nua” i bhfo-alt (3).
(2) Beidh éifeacht leis an alt seo maidir le billí malairte agus nótaí gealltanais arna dtarraingt ar dháta an Achta seo a rith nó aon lá dá éis.
Orduithe a chúlghairm.
50.—(1) Cúlghairtear leis seo an tOrdú d'Fhorchur Dleachtanna (Uimh. 248) (Dleacht Stampa ar Bhillí Malairte agus ar Nótaí Gealltanais), 1980 (I.R. Uimh. 136 de 1980), maidir le billí malairte agus nótaí gealltanais arna dtarraingt ar dháta an Achta seo a rith nó aon lá dá éis.
(2) Cúlghairtear leis seo na hOrduithe seo a leanas maidir le hionstraimí arna bhforghníomhú ar dháta an Achta seo a rith nó aon lá dá éis:
(a) an tOrdú d'Fhorchur Dleachtanna (Uimh. 247) (Dleacht Stampa ar Thíolacais d'Fho-Cheannaitheoirí), 1980 (I.R. Uimh. 123 de 1980),
(b) an tOrdú d'Fhorchur Dleachtanna (Uimh. 249) (Ionstraimí Áirithe a Dhíolmhú ó Dhleacht Stampa), 1980 (I.R. Uimh. 317 de 1980).
CUID VI
Ilghnéitheach
An Cuntas Fuascailte Seirbhísí Caipitiúla.
51.—(1) San alt seo—
ciallaíonn “an príomh-alt” alt 22 den Acht Airgeadais, 1950;
ciallaíonn “alt leasaitheach 1980” alt 88 den Acht Airgeadais, 1980;
ciallaíonn “an t-aonú 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, 1981, beidh éifeacht le fo-alt (4) d'alt leasaitheach 1980 ach “£24,070,491” a chur in ionad “£20,397,734”.
(3) Beidh éifeacht le fo-alt (6) d'alt leasaitheach 1980 ach “£15,194,542” a chur in ionad “£13,130,462”.
(4) Déanfar suim £29,870,308 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 1981.
(5) Déanfar an t-aonú 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 aonú blianacht bhreise is tríocha, nach mó ná£19,228,162 aon bhliain airgeadais áirithe, a úsáid chun an t-ús ar an bhfiach poiblí a íoc.
(7) Déanfar iarmhéid an aonú blianacht bhreise is tríocha a úsáid in aon cheann nó níos mó de na slite a shonraítear i bhfo-alt (6) den phríomh-alt.
Faisnéis a nochtadh don Ombudsman.
52.—Maidir le haon oibleagáid rúndacht a choimeád nó le haon srian eile le faisnéis (lena n-áirítear doiciméid) a nochtadh nó a thabhairt ar aird, is faisnéis a fuair na Coimisinéirí Ioncaim nó a fuair aon duine thar a gceann nó a tugadh dóibh nó do dhuine den sórt sin chun críocha cánachais, ní bhainfidh sí le faisnéis (lena n-áirítear doiciméid) a nochtadh nó a thabhairt ar aird don Ombudsman chun críocha scrúdaithe nó imscrúdaithe ag an Ombudsman, faoin Acht Ombudsman, 1980, ar aon ghníomh (de réir bhrí an Achta Ombudsman, 1980) a rinne na Coimisinéirí Ioncaim nó a rinneadh thar a gceann, is gníomh den sórt sin a rinneadh i bhfeidhmiú feidhmeanna riaracháin maidir le haon cháin nó dleacht faoi chúram agus faoi bhainistí na gCoimisinéirí Ioncaim.
Cúram agus bainistí cánacha agus dleachtanna.
53.—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.
54.—(1) Féadfar an tAcht Airgeadais, 1981, 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.
(3) Déanfar Cuid II den Acht seo, a mhéid a bhaineann sí le custaim, a fhorléiriú i dteannta na nAchtanna Custam agus déanfar an Chuid sin II, a mhéid a bhaineann sí le dleachtanna máil, a fhorléiriú i dteannta na reachtanna a bhaineann leis na dleachtanna máil agus le bainistí na ndleachtanna sin.
(4) Forléireofar Cuid III den Acht seo i dteannta na nAchtanna Cánach Breisluacha, 1972 go 1980, agus féadfar na hAchtanna Cánach Breisluacha, 1972 go 1981, a ghairm díobh le chéile.
(5) Forléireofar Cuid IV den Acht seo i dteannta an Achta um Cháin Fháltas Caipitiúil, 1976, agus na n-achtachán ag leasú nó ag leathnú an Achta sin.
(6) Forléireofar Cuid V den Acht seo i dteannta an Stamp Act, 1891, agus na n-achtachán ag leasú nó ag leathnú an Achta sin.
(7) Ach amháin mar a fhoráiltear a mhalairt go sainráite i gCuid I den Acht seo, measfar gur tháinig an Chuid sin i bhfeidhm agus glacfaidh sí éifeacht amhail ar an agus ón 6ú lá d'Aibreán, 1981.
(8) Ach amháin a mhéid a éilíonn an comhthéacs a mhalairt, forléireofar aon tagairt san Acht seo d'aon achtachán eile mar thagairt don achtachán sin arna leasú le haon achtachán eile, lena n-áirítear an tAcht seo, nó faoi.
AN CHÉAD SCEIDEAL
Leasú ar Achtacháin
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 138A, in ionad “£500” cuirfear “£650”,
(b) in alt 138B(1), in ionad “£400” gach áit a bhfuil sé, cuirfear “£600”,
(c) in alt 141(1A), i míreanna (b) agus (c), in ionad “£390” gach áit a bhfuil sé, cuirfear “£500”.
2. Leasaítear leis seo alt 3 den Acht Airgeadais, 1969, trí “£500” a chur in ionad “£330” i bhfo-alt (1).
3. Leasaítear leis seo alt 11 den Acht Airgeadais, 1971, trí “£400” a chur in ionad “£330” gach áit a bhfuil sé agus trí “£1,000” a chur in ionad “£660” i bhfo-alt (2).
AN DARA SCEIDEAL
Na Rátaí Dleachta Máil ar Tháirgí Tobac
An Cineál Táirge | An Ráta Dleachta | ||||||
Toitíní | ... | ... | ... | ... | ... | ... | £15.30 an míle mar aon le méid is ionann agus 22.4 faoin gcéad den phraghas ar a miondíoltar na toitíní |
Todóga | ... | ... | ... | ... | ... | £28.614 an cileagram | |
Cavendish nó negrohead | ... | ... | ... | £28.915 an cileagram | |||
Tobac cruafháiscthe | ... | ... | ... | ... | £18.492 an cileagram | ||
Tobac píopa eile | ... | ... | ... | ... | £23.244 an cileagram | ||
Tobac eile chun a chaite ina dheatach nó chun a choganta | ... | ... | ... | ... | ... | £24.146 an cileagram | |
AN TRÍÚ SCEIDEAL
Na Rátaí Dleachta Máil ar Bhiotáille
An Cineál Biotáille | An Ráta Dleachta |
Aon chineál biotáille nach luaitear anseo ina dhiaidh seo agus meascáin agus ullmhóidí a allmhaireofar ina bhfuil biotáille |
£20.922 an lítear alcóil sa bhiotáille |
Biotáille chumhraithe a allmhaireofar agus a bheidh taifeadta i slí a léireoidh nach bhfuil an neart le tástáil ... ... | £19.039 an lítear |
Licéir, coirdéil, meascáin agus ullmhóidí eile sa bhuidéal a allmhaireofar agus a bheidh taifeadta i slí a léireoidh nach bhfuil an neart le tástáil ... ... ... ... ... | £16.110 an lítear |
AN CEATHRÚ SCEIDEAL
CUID I
Na Rátaí Dleachta Máil ar Fhíon
An Cineál Fíona | An Ráta Dleachta |
Neamhdhrithleach: | |
Nach mó ná 15% toirte a neart alcólach iarbhír de réir toirte | £1.40 an lítear |
Ar mó ná 15% toirte ach nach mó ná 18% toirte a neart alcólach iarbhír de réir toirte ... ... ... ... ... | £1.98 an lítear |
Ar mó ná 18% toirte ach nach mó ná 22% toirte a neart alcólach iarbhír de réir toirte ... ... ... ... ... | £2.56 an lítear |
Drithleach ... ... ... ... ... ... ... | £2.78 an lítear |
Fíon, drithleach nó neamhdhrithleach, ar mó ná 22% toirte a neart alcólach iarbhír de réir toirte: | |
Dleacht bhreise in aghaidh gach 1% toirte nó gach codán de 1% toirte os cionn 22% toirte ... ... ... ... ... | £0.20 an lítear |
CUID II
Na Rátaí Dleachta Máil ar Fhíon Déanta
An Cineál Fíona Dhéanta | An Ráta Dleachta |
Neamhdhrithleach: | |
Nach mó ná 15% toirte a neart alcólach iarbhír de réir toirte | £1.31 an lítear |
Ar mó ná 15% toirte ach nach mó ná 18% toirte a neart a neart alcólach iarbhír de réir toirte ... ... ... ... ... | £1.83 an lítear |
Ar mó ná 18% toirte ach nach mó ná 22% toirte a neart alcólach iarbhír de réir toirte ... ... ... ... ... | £2.29 an lítear |
Drithleach ... ... ... ... ... ... ... | £2.49 an lítear |
Drithleach nó neamhdhrithleach, ar mó ná 22% toirte a neart alcólach iarbhír de réir toirte: | |
Dleacht bhreise in aghaidh gach 1% toirte nó gach codán de 1% toirte os cionn 22% toirte ... ... ... ... ... | £0.20 an lítear |
AN CÚIGIÚ SCEIDEAL
Na Rátaí Dleachta Máil ar Theilifíseáin
An Cineál Teilifíseán | An Ráta Dleachta |
Teilifíseáin daite: | |
le scáileán nach mó ná seacht n-orlach déag a thoise uasta ... | £57 an teilifíseán |
le scáileán ar mó ná seacht n-orlach déag agus nach mó ná ceithre orlach is fiche a thoise uasta ... ... ... | £72 an teilifíseán |
le scáileán ar mó ná ceithre orlach is fiche a thoise uasta ... | £89 an teilifíseán |
Teilifíseáin mhonocróim: | |
le scáileán nach mó ná seacht n-orlach déag a thoise uasta ... | £18 an teilifíseán |
le scáileán ar mó ná seacht n-orlach déag a thoise uasta ... | £28 an teilifíseán |
Na hAchtanna dá dTagraítear | |
Finance (1909-10) Act, 1910 | 1910, c. 8 |
An tAcht Airgeadais (Cánachas ar Bhrabúis Mhianach Áirithe), 1974 | |
Na hAchtanna Rialtais Áitiúil (Pleánáil agus Forbairt), 1963 agus 1976 | |
Refreshment Houses (Ireland) Act, 1860 | 1860, c. 107 |
Stamp Act, 1891 | 1891 c. 39 |
Number 16 of 1981
FINANCE ACT, 1981
ARRANGEMENT OF SECTIONS
Income Tax, Resource Tax And Corporation Tax
Income tax
Chapter II
Taxation of farming profits
Amendment of section 477 (time for payment of tax) of Income Tax Act, 1967. |
Farming: provision relating to relief in respect of increase in stock values. |
Chapter III
Resource Tax
Chapter IV
Corporation Tax
Amendment of section 143 (return of profits) of Corporation Tax Act, 1976. | |
Amendment of Chapter VI (manufacturing companies) of Part I of Finance Act, 1980. |
Chapter V
Income Tax and Corporation Tax
Chapter VI
Income Tax and Corporation Tax: Relief for Certain Capital Expenditure
Chapter VII
Profits or Gains from Dealing in or Developing Land
Customs and Excise
Increase of excise duties on licences for mechanically propelled vehicles. | |
Value-Added Tax
Amendment of section 12 (deduction for tax borne or paid) of Principal Act. | |
Capital Acquisitions Tax
Stamp Duties
Miscellaneous
Amendment of Enactments
Rates of Excise Duty on Tobacco Products
Rates of Excise Duty on Spirits
Part I
Rates of Excise Duty on Wine
Part II
Rates of Excise Duty on Made Wine
Rates of Excise Duty on Televisions
Acts Referred to | |
1976, No. 8 | |
1975, No. 20 | |
1976, No. 7 | |
1947, No. 5 | |
Finance (1909-10) Act, 1910 | 1910, c. 8 |
1950, No. 18 | |
1969, No. 21 | |
1970, No. 14 | |
1971, No. 23 | |
1973, No. 19 | |
1974, No. 27 | |
1975, No. 6 | |
1976, No. 16 | |
1977, No. 18 | |
1978, No. 21 | |
1979, No. 11 | |
1980, No. 14 | |
1952, No. 24 | |
1977, No. 32 | |
1968, No. 7 | |
1974, No. 17 | |
1979, No. 27 | |
1967, No. 6 | |
Local Government (Planning and Development) Acts, 1963 and 1976 | |
1979, No. 34 | |
1955, No. 29 | |
1980, No. 26 | |
1964, No. 12 | |
Refreshment Houses (Ireland) Act, 1860 | 1860, c. 107 |
1961, No. 24 | |
Stamp Act, 1891 | 1891, c. 39 |
1972, No. 22 | |
Number 16 of 1981
FINANCE ACT, 1981
PART I
Income Tax, Resource Tax and Corporation Tax
Chapter I
Income Tax
Amendment of provisions relating to exemption from income tax.
1.—As respects the year 1981-82 and subsequent years of assessment, the Finance Act, 1980, is hereby amended—
(a) in section 1—
(i) in paragraph (b) of subsection (1), by the substitution of “a sum equal to twice the specified amount” for “£5,000”, and
(ii) in subsection (2), by the substitution of “£4,000” for “£3,400” and of “£2,000” for “£1,700”,
and
(b) in section 2—
(i) in subsection (3), by the substitution of “a sum equal to twice the specified amount” for “£10,000”, and
(ii) in subsection (6), by the substitution of “£4,600” for “£4,000”, of “£5,600” for “£5,000”, of “£2,300” for “£2,000” and of “£2,800” for “£2,500”, and the said paragraph (b) and the said subsections (2), (3) and (6), as so amended, are set out in the Table to this section.
TABLE
(b) an individual makes a claim for the purpose, makes a return in the prescribed form of his total income for that year and proves that it does not exceed a sum equal to twice the specified amount, he shall be entitled to have the amount of income tax payable in respect of his total income for that year, if that amount would, but for the provisions of this subsection, exceed a sum equal to 60 per cent. of the amount by which his total income exceeds the specified amount, reduced to that sum.
(2) In this section “the specified amount” means—
(a) in a case where the individual would, apart from this section, be entitled to a deduction specified in section 138 (a) of the Income Tax Act, 1967, £4,000, and
(b) in any other case, £2,000.
(3) Where an individual to whom this section applies proves that his total income for a year of assessment for which this section applies does not exceed a sum equal to twice the specified amount, he shall be entitled to have the amount of income tax payable in respect of his total income for that year, if that amount would, but for the provisions of this subsection, exceed a sum equal to 60 per cent, of the amount by which his total income exceeds the specified amount, reduced to that sum.
(6) In this section “the specified amount” means—
(a) in a case where the individual would, apart from this section, be entitled to a deduction specified in paragraph (a) of the said section 138, £4,600:
Provided that, if at any time during the year of assessment either the individual or his spouse was of the age of seventy-five years or upwards, “the specified amount” means £5,600;
(b) in any other case, £2,300:
Provided that, if at any time during the year of assessment the individual was of the age of seventy-five years or upwards, “the specified amount” means £2,800.
Personal reliefs.
2.—(1) Where a deduction falls to be made from the total income of an individual for the year 1981-82 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 1980-81 | Amount to be deducted from total income for 1981-82 and subsequent years |
(1) | (2) | (3) |
£ | £ | |
(additional allowance for widows and others in respect of children) | 500 | 650 |
(employee allowance) | 400 | 600 |
(incapacitated child) | 390 | 500 |
(housekeeper taking care of incapacitated person) | 330 | 500 |
(blind person) | 330 | 400 |
(both spouses blind) | 660 | 1,000 |
(2) Section 4 of the Finance Act, 1980, 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 1981-82 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 £4,500 | 35 per cent. | the standard rate |
The next £2,000 | 45 percent. | 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 £9,000 | 35 per cent. | the standard rate |
The next £4,000 | 45 percent. | the higher rates |
The next £4,000 | 55 per cent. | |
The remainder | 60 per cent. |
”
Amendment of section 128 (penalties) of Income Tax Act, 1967.
4.—Section 128 of the Income Tax Act, 1967, is hereby amended—
(a) in subsection (2), by the substitution for “All penalties under this section” of “All penalties for failure to comply with any provision of regulations under this Chapter”,
(b) in subsection (3)—
(i) by the substitution of the following paragraph for paragraph (a):
“(a) a person fails to comply with any provision of regulations under this Chapter,”,
and
(ii) by the substitution of the following paragraph for paragraph (c):
“(c) such person continues, during a further period of two or more days, to fail to comply with the provision,”,
and
(c) in paragraph (a) of subsection (4)—
(i) by the insertion after “defendant” where it first occurs of “or stated wages sheets or other records or documents were not produced by the defendant or the defendant did not remit stated tax to the collector or did not make a stated deduction or repayment of tax”, and
(ii) by the insertion after “or certificate” at the end of the paragraph of “or did not produce those wages sheets or other records or documents or did not remit that tax to the collector or did not make that deduction or repayment of tax”,
and the said subsection (2) and the said paragraph (a) of subsection (4), as so amended, are set out in the Table to this section.
TABLE
(2) All penalties for failure to comply with any provision of regulations under this Chapter may, without prejudice to any other method of recovery, be proceeded for and recovered summarily in the same manner as in summary proceedings for recovery of any fine or penalty under any Act relating to the excise.
(a) a certificate signed by an officer of the Revenue Commissioners which certifies that he has inspected the relevant records of the Revenue Commissioners and that it appears from them that, during a stated period, a stated return, statement, notification or certificate was not received from the defendant or stated wages sheets or other records or documents were not produced by the defendant or the defendant did not remit stated tax to the collector or did not make a stated deduction or repayment of tax shall be evidence until the contrary is proved that the defendant did not during that period send that return, statement, notification or certificate or did not produce those wages sheets or other records or documents or did not remit that tax to the collector or did not make that deduction or repayment of tax,
Amendment of section 198 (apportionment in cases of separate assessments) of Income Tax Act, 1967.
5.—Section 198 (1) of the Income Tax Act, 1967 (inserted by the Finance Act, 1980) is hereby amended by the insertion, after paragraph (a), of the following paragraph:
“(aa) any reduction of income tax which falls to be made under section 1 (1) (b) or 2 (3) of the Finance Act, 1980, shall be allocated to the husband and the wife in proportion to the amounts of income tax which, but for the said section 1 (1) (b) or 2 (3), would have been payable by the husband 5 and by the wife,”.
Restriction of relief under section 496 (repayment for interest paid) of Income Tax Act, 1967.
6.—(1) In this section—
“relevant payment” means any sum paid on or after the 6th day of April, 1981, by the Minister for the Environment to an individual under a scheme providing for the payment of a special mortgage subsidy to first-time owner-occupiers of certain houses;
“specified loan or loans” means a loan or loans in relation to which a relevant payment is made;
“relevant tax repayment”, in relation to an individual, means, subject to subsection (3), the amount of tax which, apart from this section, would fall to be repaid to the individual under the provisions (hereafter in this section referred to as “the relevant provisions”) of section 496 of the Income Tax Act, 1967, for a year of assessment on the amount of interest paid on a specified loan or loans by the individual in the year of assessment.
(2) Where, for any year of assessment, in the case of an individual, a relevant tax repayment would fall to be made, that relevant tax repayment shall be reduced by the amount determined by the formula set out in the Table to this subsection, and notwithstanding any other provisions of the Income Tax Acts, the amount of tax as so reduced, and no other amount of tax, shall be repaid under the relevant provisions to the individual on the amount of interest paid by him in the year of assessment on a specified loan or loans.
TABLE
(R + S) − P
where—
R is the relevant tax repayment,
S is the aggregate amount of any relevant payments made to the individual in the year of assessment or the amount of any relevant payment made to the individual where only one such payment was made in the year of assessment, and
P is—
(a) an amount equal to (R + S), or
(b) the amount of any payment, or the aggregate amount of any payments where more than one payment was made, made by the individual in the year of assessment by way of repayment of the principal of any specified loan or loans or by way of payment of interest on any specified loan or loans,
whichever is the less.
(3) For the purposes of this section, in the case of an individual who, in the year of assessment, in addition to interest on a specified loan or loans, has paid other interest, the amount of the relevant tax repayment shall be the amount determined by the formula—
A − B
where—
A is the amount of tax which, apart from this section, would fall to be repaid to the individual for the year of assessment under the relevant provisions on all interest paid by him in the year of assessment, and
B is the amount of tax which would fall to be repaid to the individual for the year of assessment under the relevant provisions if no interest on a specified loan or loans had been paid by him in the year of assessment.
(4) Where a relevant payment is made in respect of any period, that relevant payment shall be deemed for the purposes of this section to be made in the year of assessment into which the period falls:
Provided that where the period falls partly into one year of assessment and partly into another year of assessment, the amount of the relevant payment made in respect of that period shall be apportioned to each year of assessment in the proportion which the part of the period falling into each year of assessment bears to the whole of the period and the amount so apportioned to a year of assessment shall be deemed, for the purposes of this section, to be paid in that year of assessment.
Amendment of section 17 (tax deductions from payments to sub-contractors in the construction industry) of Finance Act, 1970.
7.—Section 17 (2) (inserted by the Finance Act, 1976) of the Finance Act, 1970, is hereby amended, as respects payments made on or after the date of the passing of this Act, by the substitution for paragraph (b) of—
“(b) a person carrying on a business which includes the erection of buildings or the manufacture, treatment or extraction of materials for use, whether used or not, in construction operations, or
(bb) a person who is connected with a company carrying on such a business as is mentioned in paragraph (b) (a person being regarded for the purposes of this paragraph as being so connected if he would be regarded for the purposes of section 16 of the Finance (Miscellaneous Provisions) Act, 1968, as being so connected), or”.
Amendment of section 7 (relief for certain expenditure on residential premises) of Finance Act, 1979.
8.—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 1981–82, as if—
(a) “1981–82” were substituted for “1979–80” in subsection (1), and the following proviso were added to the said subsection:
“Provided also that in a case where the claimant is a husband who is assessed to tax in accordance with the provisions of section 194 of the Income Tax Act, 1967, this subsection shall have effect as if ‘£900’ were substituted for ‘£450’”,
and
(b) (i) “the period commencing on the 6th day of April, 1981, and ending on the 5th day of April, 1982” were substituted for “the period commencing on the 6th day of April, 1979, and ending on the 5th day of April, 1980” in the definition of “qualifying period” in paragraph 1 of that Schedule, and
(ii) “1981–82” were substituted for “1979–80” in paragraph 4 (1) of that Schedule.
Amendment of provisions relating to certain time limits.
9.—The provisions specified hereunder shall, as respects the year 1981–82 and subsequent years of assessment, have effect as if “twenty-four” were substituted for “twelve” in each place where it occurs:
(a) paragraph (II) of the proviso to subsection (3) of section 81 (taxation of rents under short leases) of the Income Tax Act, 1967,
(b) paragraph (b) of subsection (1) of section 111 (basis of assessment) of the Income Tax Act, 1967,
(c) subsection (2) of section 553 (allowance to owner of mineral rights for expenses) of the Income Tax Act, 1967,
(d) subsection (2) of section 23 (work in progress at discontinuance) of the Finance Act, 1970,
(e) the provisos to subsections (1) and (2) of section 11 (charge to income tax on sums received from sale of scheduled mineral assets) of the Finance (Taxation of Profits of Certain Mines) Act, 1974.
Chapter II
Taxation of farming profits
Averaging of farm profits.
10.—The Finance Act, 1974, is hereby amended by the insertion of the following section after section 20A (inserted by the Finance Act, 1978):
“20B.—(1) Where an assessment in respect of profits or gains from farming is made on an individual, other than an individual to whom section 16 applies, for any year of assessment (being the year 1981-82 or any subsequent year of assessment), he may upon giving, within 30 days after the date of the notice of assessment, notice in writing to that effect to the inspector, elect to be charged to tax for that year in respect of those profits or gains in accordance with the provisions of subsection (2), and all the provisions of the Income Tax Acts (including, in particular, the provisions relating to appeals against assessments and payments on account) shall apply in relation to the said assessment as if the notice given to the inspector were a notice of appeal against the assessment under section 416 of the Income Tax Act, 1967, and the said assessment shall be amended as necessary so as to give effect to the election so made by the individual:
Provided that this subsection shall not apply as respects any year of assessment where for either of the two immediately preceding years of assessment the individual was not charged to tax in respect of profits or gains from farming in accordance with the provisions of section 58 (1) of the Income Tax Act, 1967.
(2) (a) An individual who is to be charged to tax for a year of assessment in respect of profits or gains from farming in accordance with the provisions of this subsection shall be so charged under Case I of Schedule D on the full amount of those profits or gains determined upon a fair and just average of the profits or gains from farming of the individual in each of the three years ending on that date in the year immediately preceding the year of assessment to which it has been customary to make up accounts, or where it has not been customary to make up accounts, on the 5th day of April immediately preceding the year of assessment.
(b) Any profits or gains arising to and any loss sustained by the individual in the said three years in the carrying on of farming shall be aggregated for the purposes of this subsection:
Provided that this paragraph shall not apply to a loss sustained prior to the 6th day of April, 1981, and the said loss shall not be aggregated with profits or gains for the purposes of this subsection.
(3) Where, as respects a year of assessment, an individual duly elects in accordance with subsection (1), he shall, subject to subsection (4), be charged to tax for that year and for each subsequent year of assessment, in respect of profits or gains from farming, in accordance with the provisions of subsection (2):
Provided that this subsection shall not apply for any year of assessment in which the individual—
(a) is an individual to whom section 16 applies, or
(b) is not, by virtue of section 15 (3), chargeable to tax on profits or gains from farming.
(4) Where, for a year of assessment, an individual is, by virtue of subsection (3), chargeable to tax in respect of profits or gains from farming in accordance with the provisions of subsection (2) and he was so chargeable for each of the three years of assessment immediately preceding the year of assessment, he may, by notice in writing given to the inspector within six months before the 6th day of July in the said year of assessment, elect to be charged to tax for that year of assessment in accordance with the provisions of section 58 of the Income Tax Act, 1967:
Provided that where, for any year of assessment, in the case of an individual, subsection (3) does not apply by reason of paragraph (a) of the proviso to the said subsection (3), he shall be deemed to be entitled to elect and to have duly elected, as respects that year of assessment, in accordance with this subsection.
(5) Where, as respects a year of assessment, an individual duly elects or is deemed to have elected in accordance with subsection (4)—
(a) he shall be charged to tax for that year and for each subsequent year of assessment in accordance with the provisions of section 58 of the Income Tax Act, 1967, and
(b) there shall be made such assessment or assessments, if any, as may be necessary to secure that the amount of profits or gains from farming on which he is charged for each of the two years of assessment immediately preceding the year preceding the year of assessment, as respects which the individual elects or is deemed to have elected in accordance with subsection (4), shall be not less than the amount on which he is charged by virtue of subsection (3) in accordance with the provisions of subsection (2) for the said year preceding the year of assessment.
(6) In determining, for any year of assessment, what capital allowances, balancing allowances or balancing charges fall to be made to or on an individual in taxing a trade of farming in accordance with the provisions of subsection (2), he shall be deemed to be chargeable for that year of assessment in respect of the profits or gains of the said trade in accordance with the provisions of section 58 (1) of the Income Tax Act, 1967.
(7) Nothing in this section shall prejudice or restrict the operation of section 58 (5) of the Income Tax Act, 1967, in any case where a trade of farming is permanently discontinued.
(8) Where, for any year of assessment, a loss is aggregated with profits or gains in accordance with subsection (2) (b), and the amount of the said loss is in excess of the said profits or gains, one-third of the amount of such excess shall be deemed for the purposes of Chapter I of Part XIX of the Income Tax Act, 1967, to be a loss sustained in the trade of farming in the final year of the three years on the average of the profits or gains of which the individual is to be charged to tax for that year of assessment, and any loss so aggregated shall not be eligible for relief under any provision of the Income Tax Acts, apart from this subsection.
(9) The profits or gains from farming of an individual, on which he is to be charged to tax for any year of assessment by virtue of subsection (3) in accordance with the provisions of subsection (2), shall be deemed to be the profits or gains from farming of that individual in determining his total income for that year for all the purposes of the Income Tax Acts, apart from this section, and any provisions of those Acts relating to the delivery of any return, account (including balance sheet), statement, declaration, book, list or other document or the furnishing of any particulars shall apply as if this section had not been enacted.”.
Amendment of section 334 (lands owned and occupied, and trades carried on, by charities) of Income Tax Act, 1967.
11.—Section 334 of the Income Tax Act, 1967, is hereby amended, as respects the year 1974-75 and subsequent years of assessment, by the insertion after subsection (2) of the following subsection:
“(2A) Subsection (1) (c) shall apply in respect of the profits of a trade of farming carried on by a charity as if the words after ‘solely to the purposes of the charity’ were deleted.”.
Amendment of section 477 (time for payment of tax) of Income Tax Act, 1967.
12.—Section 477 of the Income Tax Act, 1967, shall have effect as if in subsection (2) (inserted by the Finance Act, 1980)—
(a) “1981-82” were substituted for “1980-81” in paragraph (a), and
(b) “1981” were substituted for “1980”, and “1982” were substituted for “1981”, in each place where they occur, in paragraph (b).
Farming: provision relating to relief in respect of increase in stock values.
13.—(1) Where, in computing profits from the trade of farming, a deduction allowed by virtue of section 12 of the Finance Act, 1976, has effect for the year 1981-82—
(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, and
(b) the said section 12 shall have effect as if subsection (2) (c) (inserted by the Finance Act, 1979) had not been enacted.
(2) Where a deduction falls to be made under subsection (2) of section 31A (inserted by the Finance Act, 1976) of the Finance Act, 1975, in relation to the trade of farming for any accounting period which ends on or after the 6th day of April, 1980, the said section 31A shall apply and have effect as respects that accounting period as if in subsection (4) (a) “less 20 per cent. of its trading income for that period” were deleted.
Chapter III
Resource Tax
Cesser of resource tax.
14.—Notwithstanding anything in Chapter IV of Part I of the Finance Act, 1980, no assessment to resource tax shall be made in respect of the year 1981-82 or any subsequent year of assessment.
Chapter IV
Corporation tax
Time for payment of corporation tax.
15.—(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, 1980—
(a) in subparagraph (ii) of paragraph (a), by the substitution of “twelve” for “fifteen”, and
(b) in subparagraph (ii) of paragraph (b), by the substitution of “such an interval from the end of that accounting period as is three months less than the interval” for “the like interval from the end of such accounting period as there was”,
and the said subparagraphs, as so amended, are set out in the Table to this subsection.
TABLE
(ii) the second instalment within twelve 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 three 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:
(2) If subsection (1) would, but for this subsection, have effect so as to require that the 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 second 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 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.
Amendment of section 143 (return of profits) of Corporation Tax Act, 1976.
16.—Section 143 of the Corporation Tax Act, 1976, is hereby amended by the substitution of the following subsections for subsections (1) and (2):
“(1) A company may be required by a notice served on it by an inspector or other officer of the Revenue Commissioners to deliver to the officer within the time limited by the notice a return of—
(a) the profits of the company computed in accordance with this Act—
(i) specifying the income taken into account in computing those profits, with the amount from each source,
(ii) giving particulars of all disposals giving rise to chargeable gains or allowable losses under the provisions of the Capital Gains Tax Acts and this Act and particulars of those chargeable gains or allowable losses, and
(iii) giving particulars of all charges on income to be deducted against those profits for the purpose of the assessment to corporation tax,
and
(b) the distributions received by the company from companies resident in the State and the tax credits to which the company is entitled in respect of those distributions.
(2) A notice under this section may require a return of profits arising in any period during which the company was within the charge to corporation tax together with particulars of distributions received in that period from companies resident in the State and of tax credits to which the company is entitled in respect of those distributions.”.
Amendment of Chapter VI (manufacturing companies) of Part I of Finance Act, 1980.
17.—As respects any relevant accounting period within the meaning of section 38 of that Act, Chapter VI of Part I of the Finance Act, 1980, is hereby amended—
(a) by the insertion in section 39 after subsection (1) of the following subsections:
“(1A) The definition of ‘goods’ contained in subsection (1) shall include—
(a) fish produced within the State on a fish farm, and
(b) cultivated mushrooms cultivated within the State,
in the course of a trade by the company which, in relation to the relevant accounting period, is the company claiming relief under this Chapter in relation to the trade and references in this Chapter to ‘manufactured’ shall be construed—
(i) in relation to fish, as including references to produced, and
(ii) in relation to mushrooms, as including references to cultivated,
and words in this Chapter cognate to ‘manufactured’ shall be construed accordingly.
(1B) The following provisions shall apply, for the purpose of relief under this Chapter, in relation to a company that carries on a trade which consists of or includes the repairing of ships—
(a) repairs carried out within the State to a ship shall be regarded as the manufacture within the State of goods, and
(b) any amount receivable in payment for such repairs so carried out shall be regarded as an amount receivable from the sale of goods.
(1C) (a) In this subsection ‘engineering services’ means design and planning services the work on the rendering of which is carried out in the State in connection with chemical, civil, electrical or mechanical engineering works executed outside the territories of the Member States of the European Communities.
(b) Where a company carries on a trade which consists of or includes the rendering of engineering services, the following provisions shall apply for the purpose of relief under this Chapter—
(i) the rendering within the State of such services shall be regarded as the manufacture within the State of goods, and
(ii) any amount receivable in payment for such services so rendered shall be regarded as an amount receivable from the sale of goods.
(1D) The inspector may by notice in writing require a company claiming relief from tax by virtue of subsection (1B) or (1C), as the case may be, to furnish him with such information or particulars as may be necessary for the purpose of giving effect to that subsection, and section 41(2) shall have effect as if the matters of which proof is required thereby included the information or particulars specified in a notice under this subsection.”,
and
(b) by the insertion after section 39 of the following section:
“Relief in relation to income from certain trading operations carried on in Shannon Airport.
39A.—(1) In this section—
‘the airport’ has the same meaning as in the Customs-free Airport Act, 1947;
‘company’ means any company carrying on a trade;
‘the EEC Treaty’ means the Treaty establishing the European Economic Community, signed at Rome on the 25th day of March, 1957;
‘the Minister’ means the Minister for Finance;
‘qualified company’ means a company the whole or part of the trade of which is carried on within the airport;
‘relevant trading operations’ means trading operations specified in a certificate given by the Minister under subsection (2);
‘trading operation’ means any trading operation which, apart from this section, is not the manufacture of goods for the purpose of this Chapter but is carried on by a qualified company.
(2) Subject to subsections (5) and (6), the Minister may give a certificate certifying that such trading operations of a qualified company as are specified in the certificate are, with effect from a date to be specified in the certificate, relevant trading operations for the purpose of this section, and any certificate so given shall, unless it is revoked under subsection (4), remain in force until the 31st day of December, 2000:
Provided that—
(a) any trading operations in respect of which the Minister has given a certificate under section 70(2) of the Corporation Tax Act, 1976, (or a certificate which has effect as if it were a certificate given under that section) shall not be certified as relevant trading operations unless the Minister is satisfied that those operations arise from an initial investment; and
(b) in determining what constitutes an initial investment for the purposes of this proviso the Minister shall have regard to the principles for the time being applied by the Commission of the European Communities in accordance with the powers vested in it by Articles 92 to 94 of the EEC Treaty.
(3) A certificate under subsection (2) may be given either without conditions or subject to such conditions as the Minister considers proper and specifies therein.
(4) Where, in the case of a company in relation to which a certificate under subsection (2) has been given—
(a) the trade of the company ceases or becomes carried on wholly outside the airport, or
(b) the Minister is satisfied that the company has failed to comply with any condition subject to which the certificate was given,
the Minister may, by notice in writing served by registered post on the company, revoke the certificate with effect from such date as may be specified in the notice.
(5) The Minister shall not certify, under subsection (2), that a trading operation is a relevant trading operation unless it is carried on within the airport and falls within one or more of the following classes of trading operations—
(a) the repair or maintenance of aircraft,
(b) trading operations in regard to which the Minister is of opinion, after consultation with the Minister for Transport, that they contribute to the use or development of the airport,
(c) trading operations which are ancillary to any of those operations described in the foregoing paragraphs or to any operation consisting, apart from this section, of the manufacture of goods.
(6) The Minister shall not certify, under subsection (2), that any of the following trading operations is a relevant trading operation—
(a) the rendering of—
(i) services to embarking or disembarking aircraft passengers, including hotel, catering, money-changing or transport (other than air transport) services, or
(ii) services in connection with the landing, departure, loading or unloading of aircraft,
(b) the operation of a scheduled air transport service,
(c) selling by retail,
(d) the sale of consumable commodities for the fuelling of aircraft or for shipment as aircraft stores.
(7) In the case of a qualified company carrying on relevant trading operations, the following provisions shall apply for the purpose of relief under this Chapter—
(a) the relevant trading operations shall be regarded as the manufacture within the State of goods, and
(b) any amount receivable in payment for anything sold, or any services rendered, in the course of the relevant trading operations shall be regarded as an amount receivable from the sale of goods.
(8) (a) Where at the end of any relevant accounting period a qualified company has fifty or more full-time employees, the aggregate of all amounts of relevant relief under this Chapter to which the company is entitled for all relevant accounting periods shall not exceed an amount determined in accordance with the principles for the time being applied by the Commission of the European Communities under the powers vested in it by Articles 92 to 94 of the EEC Treaty, and there shall be made such additional assessments or adjustments of assessments as may be required in any case in order to give effect to this subsection.
(b) In this subsection—
‘full-time employees’ means, in relation to a qualified company, employees who are employed by the company on a full-time basis in relation to relevant trading operations and the duties of whose employment are such that they are required to devote substantially the whole of their time to the service of the company;
‘relevant relief under this Chapter’ means the relief under this Chapter to which a qualified company would not be entitled but for the provisions of subsection (7).
(9) (a) The Revenue Commissioners may make regulations for the purposes of giving effect to subsection (8) (a) and to provide for any ancillary or consequential matters.
(b) Every regulation made under paragraph (a) 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.
(10) The inspector may by notice in writing require a company claiming relief from tax by virtue of this section to furnish him with such information or particulars as may be necessary for the purpose of giving effect to this section, and section 41(2) shall have effect as if the matters of which proof is required thereby included the information or particulars specified in a notice under this section.”.
Chapter V
Income Tax And Corporation Tax
Exemption of payments out of Employers' Temporary Subvention Fund.
18.—(1) A payment to which this section applies shall be disregarded for all the purposes of the Tax Acts.
(2) This section applies to any payment made, whether before or after the passing of this Act, to an employer in respect of a person employed by him, being a payment out of the fund known as the Employers' Temporary Subvention Fund which was established on the 28th day of August, 1980, and is administered by a committee representative of the Irish Congress of Trade Unions, the Federated Union of Employers and the Confederation of Irish Industry.
Amendment of section 34 (exemption from tax of income from patent royalties) of Finance Act, 1973.
19.—Section 34 (3) of the Finance Act, 1973, is hereby amended by the substitution of “an invention which is the subject of a qualifying patent” for “an invention which is the subject of a patent”, and the said section 34 (3), as so amended, is set out in the Table to this section.
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(3) Where, under section 92 of the Patents Act, 1964, or any corresponding provisions of the law of any other country, an invention which is the subject of a qualifying patent is made, used, exercised or vended by or for the service of the State or the government of the country concerned, the provisions of this section shall have effect as if the making, user, exercise or vending of the invention had taken place in pursuance of a licence and any sums paid in respect thereof were income from a qualifying patent.
Amendment of provisions relating to relief in respect of increase in stock values.
20.—(1) Section 31A (inserted by the Finance Act, 1976) of the Finance Act, 1975, is hereby amended by the substitution of “1981” for “1980”—
(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, 1981.
(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, 1981, 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, 1981, 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, 1981,
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, 1981, 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 “, 1980-81 or 1981-82” for “or 1980-81” (inserted by the Finance Act, 1980) in paragraph (c) (inserted by the Finance Act, 1979) of subsection (2),
(b) by the substitution in subsection (3) of “1981-82” for “1980-81” (inserted by the Finance Act, 1980), and
(c) by the substitution of “1981” for “1980” (inserted by the Finance Act, 1980) 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, 1980-81 or 1981-82, 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 1981-82.
(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, 1981, 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, 1981, 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, 1981,
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, 1981, 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, 1981:
Extension of section 67 (distributions to non-resident individuals) of Corporation Tax Act, 1976.
21.—Section 67 of the Corporation Tax Act, 1976, shall, with any necessary modifications, apply in relation to a distribution to which section 64 of that Act applies, which is made on or after the 6th day of April, 1978, and which is received by a company that is not resident in the State as it applies in relation to a distribution received by an individual.
Amendment of section 152 (provisions as to tax under section 151) of Corporation Tax Act, 1976.
22.—Section 152 of the Corporation Tax Act, 1976, is hereby amended, as respects any assessment to income tax which is made on or after the date of the passing of this Act, by the insertion after subsection (3) of the following subsection:
“(4) Section 551 (1) of the Income Tax Act, 1967, shall not apply where, by virtue of section 98 (4), there is any discharge or repayment of tax assessed under section 151.”.
Chapter VI
Income Tax and Corporation Tax: Relief for Certain Capital Expenditure
Deduction for certain expenditure on construction of rented residential accommodation.
23.—(1) (a) In this section—
“certificate of reasonable cost” means a certificate granted by the Minister for the Environment for the purposes of this section, stating that the amount specified in the certificate in relation to the cost of construction of the house to which the certificate relates appears to him at the time of the granting of the certificate and on the basis of the information available to him at that time to be reasonable, and section 18 of the Housing (Miscellaneous Provisions) Act, 1979, shall, with any necessary modifications, apply to a certificate of reasonable cost as if it were a certificate of reasonable value;
“certificate of reasonable value” has the meaning assigned to it by section 18 of the Housing (Miscellaneous Provisions) Act, 1979;
“house” includes any building or part of a building used or suitable for use as a dwelling and any out-office, yard, garden or other land appurtenant thereto or usually enjoyed therewith;
“lease”, “lessee”, “lessor” and “premium” have the meanings assigned to them by Chapter VI of Part IV of the Income Tax Act, 1967;
“qualifying lease”, in relation to a house, means a lease of the house the consideration for the grant of which consists—
(i) solely of periodic payments all of which are, or fall to be treated as, amounts by way of rent for the purposes of Chapter VI of Part IV of the Income Tax Act, 1967, or
(ii) of payments of the kind mentioned in paragraph (i) together with a payment by way of premium which does not exceed 10 per cent. of the relevant cost of the house:
Provided that the lease shall not be a qualifying lease if the terms of the lease contain any provisions enabling the lessee or any other person, directly or indirectly, at any time to acquire any interest in the house for a consideration which is less than that which might be expected to be given at that time for the acquisition of the interest if the negotiations for that acquisition were conducted in the open market at arm's length;
“qualifying period” means the period commencing on the 29th day of January, 1981, and ending on the 31st day of March, 1984;
“qualifying premises” means a house—
(i) which is used solely as a dwelling, and
(ii) the total floor area of which—
(I) is not less than 30 square metres and not more than 75 square metres in the case where the house is a separate self-contained flat or maisonette in a building of two or more storeys, or
(II) is not less than 35 square metres and not more than 125 square metres in any other case, and
(iii) in respect of which there is in force either a certificate of reasonable cost the amount specified in which in respect of the cost of construction of the house to which the certificate relates is not less than the expenditure actually incurred on such construction or, if it is a new house provided for sale, a certificate of reasonable value wherein the amount for which the house to which the certificate relates is stated to represent reasonable value is not less than the net price paid for the house on the sale in respect of which the certificate is granted, and
(iv) which, without having been used, is first let in its entirety under a qualifying lease and thereafter throughout the remainder of the relevant period (save for reasonable periods of temporary disuse between the ending of one qualifying lease and the commencement of another such lease) continues to be let under such a lease;
“relevant cost”, in relation to a house, means, subject to subsection (3), an amount equal to the aggregate of—
(i) the expenditure incurred on the acquisition of, or of rights in or over, any land on which the house is constructed, and
(ii) the expenditure actually incurred on the construction of the house;
“relevant period”, in relation to a qualifying premises, means the period of ten years beginning with the date of the first letting of the premises under a qualifying lease;
“total floor area” means the total floor area of a house measured in the manner referred to in section 4 (2) (b) of the Housing (Miscellaneous Provisions) Act, 1979.
(b) (i) For the purposes of determining, in relation to any claim under subsection (2), whether and to what extent expenditure incurred on the construction of a qualifying premises is incurred during the qualifying period, only such an amount of that expenditure as is determined by
the inspector, according to the best of his knowledge and judgment, to be properly attributable to work on the construction of the premises which was actually carried out during the qualifying period shall be treated as having been incurred during that period.
(ii) Where, by virtue of subsection (4), expenditure on the construction of any premises includes expenditure on the development of any land, subparagraph (i) shall have effect, with any necessary modifications, as if the references therein to the construction of any premises were references to the development of such land.
(iii) Any amount which, by virtue of subparagraph (i) or (ii), is determined by the inspector may be amended by the Appeal Commissioners or by the Circuit Court on the hearing, or the rehearing, of an appeal against that determination.
(c) For the purposes of this section, other than for the purposes mentioned in paragraph (b) (i), expenditure incurred on the construction of a qualifying premises shall be deemed to have been incurred on the date of the first letting of the premises under a qualifying lease.
(d) A person shall be regarded for the purposes of this section as connected with another person if he would be so regarded for the purposes of section 16 of the Finance (Miscellaneous Provisions) Act, 1968.
(2) Where a person, having made a claim in that behalf, proves that he has incurred expenditure on the construction of a qualifying premises, he shall be entitled, in computing for the purposes of subsection (4) of section 81 of the Income Tax Act, 1967, the amount of a surplus or deficiency in respect of the rent from the said premises, to a deduction of so much (if any) of the expenditure as falls to be treated under any of the provisions of this section as having been incurred by him in the qualifying period and all the provisions of Chapter VI of Part IV of the said Act shall apply as if the said deduction were a deduction authorised by the provisions of subsection (5) of the said section 81:
Provided that where any premium or other sum which is payable, directly or indirectly, under a qualifying lease, or otherwise under the terms subject to which the lease is granted, to or for the benefit of the lessor or to or for the benefit of any person connected with the lessor, or any part of such premium or sum, is not, or is not treated as, an amount by way of rent for the purposes of the said section 81, the expenditure falling to be treated as having been incurred in the qualifying period on the construction of the qualifying premises to which the qualifying lease relates shall be deemed, for the purposes of this subsection, to be reduced by the lesser of—
(a) the amount of the said premium or sum, or as the case may be, the said part of such premium or sum, and
(b) the amount which bears to the amount mentioned in paragraph (a) the same proportion as the amount of the expenditure actually incurred on the construction of the qualifying premises which falls to be treated under subsection (1) (b) as having been incurred in the qualifying period bears to the whole of the expenditure incurred on the said construction.
(3) (a) Where a qualifying premises forms part of a building or is one of a number of buildings in a single development, or forms part of a building which is itself one of a number of buildings in a single development, there shall be made such apportionment as is necessary—
(i) of the expenditure incurred on the construction of the said building or buildings, and
(ii) of the amount which would be the relevant cost in relation to the said building or buildings if the building or buildings, as the case may be, were a single qualifying premises,
for the purposes of determining the expenditure incurred on the construction of the qualifying premises and the relevant cost in relation to the qualifying premises.
(b) Any apportionment required by this paragraph shall be made by the inspector according to the best of his knowledge and judgment.
(c) An apportionment made under paragraph (a) may be amended by the Appeal Commissioners or by the Circuit Court on the hearing, or the rehearing, of an appeal against any deduction granted on the basis of the apportionment.
(4) In this section references to the construction of any premises shall be construed as including references to the development of the land on which the premises are constructed or which is used in the provision of gardens, grounds, access or amenities in relation to the premises and, without prejudice to the generality of the foregoing, as including, in particular—
(a) demolition or dismantling of any building on the land,
(b) site clearance, earth moving, excavation, tunnelling and boring, laying of foundations, erection of scaffolding, site restoration, landscaping and the provision of roadways and other access works,
(c) walls, power-supply, drainage, sanitation and water supply, and
(d) the construction of any outhouses or other buildings or structures for use by the occupants of the premises or for use in the provision of amenities for the occupants.
(5) Where a house is a qualifying premises and at any time during the relevant period in relation to the premises either of the following events occurs:
(a) the house ceases to be a qualifying premises, or
(b) the ownership of the lessor's interest in the house passes to any other person but the house does not cease to be a qualifying premises,
the person who, before the occurrence of the event, received or was entitled to receive a deduction under subsection (2) in respect of expenditure incurred on the construction of the qualifying premises shall be deemed to have received on the day before the day of the occurrence an amount by way of rent from the qualifying premises equal to the amount of the deduction.
(6) (a) Where the event mentioned in subsection (5) (b) occurs in the relevant period in relation to a house which is a qualifying premises, the person to whom the ownership of the lessor's interest in the said house passes shall be treated as having incurred in the qualifying period an amount of expenditure on the construction of the said house equal to the amount which, under any of the provisions of this section apart from the proviso to subsection (2), the said lessor was treated as having incurred in the qualifying period on the construction of the said house:
Provided that, in the case of a person who purchases such a house, the amount so treated as having been incurred by him shall not exceed the relevant price paid by him on the sale.
(b) For the purposes of this subsection and subsection (7), the relevant price paid by a person on the sale of a house is the amount which bears to the net price paid by him on that sale the same proportion as the amount of the expenditure actually incurred on the construction of the house which falls to be treated under subsection (1) (b) as having been incurred in the qualifying period bears to the relevant cost in relation to that house.
(7) (a) Subject to paragraph (b), where expenditure is incurred on the construction of a house and before the house is used it is sold, the person who buys the house shall be treated for the purposes of this section as having incurred in the qualifying period expenditure on the construction of the house equal to the amount of such expenditure which falls to be treated under subsection (1) (b) as having been incurred in the qualifying period or the relevant price paid by him on the sale, whichever is the lower:
Provided that where the house is sold more than once before it is used, the provisions of this subsection shall have effect only in relation to the last of those sales.
(b) Where expenditure is incurred on the construction of a house by a person carrying on a trade or part of a trade which consists, as to the whole or any part thereof, of the construction of buildings with a view to their sale and the house, before it is used, is sold in the course of that trade or, as the case may be, that part of that trade, the person who buys the house shall be treated, for the purposes of this section, as having incurred in the qualifying period expenditure on the construction of the house equal to the relevant price paid by him on the said sale (hereafter in this paragraph referred to as “the first sale”) and, in relation to any subsequent sale or sales of the house before the house is used, paragraph (a) shall have effect as if the reference to the amount of expenditure which falls to be treated as having been incurred in the qualifying period were a reference to the said relevant price paid on the first sale.
(8) A house shall not be a qualifying premises if it is occupied as a dwelling by any person who is connected with the person who is entitled, in relation to the expenditure incurred on the construction of the house, to a deduction under subsection (2), and the terms of the qualifying lease in relation to the house are not such as might have been expected to be included in the lease if the negotiations for the lease had been at arm's length.
(9) A house shall not be a qualifying premises unless—
(a) it complies with such conditions, if any, as may be determined by the Minister for the Environment from time to time for the purposes of section 4 of the Housing (Miscellaneous Provisions) Act, 1979, in relation to standards of construction of houses and the provision of water, sewerage and other services therein, and
(b) persons authorised in writing by the Minister for the Environment for the purposes of this section are permitted to inspect it at all reasonable times upon production, if so requested by a person affected, of their authorisations.
(10) Paragraph 5 of Schedule 1 to the Capital Gains Tax Act, 1975, shall have effect as if a deduction under subsection (2) were a capital allowance and as if any amount by way of rent deemed to have been received by a person under subsection (5) were a balancing charge.
(11) An appeal to the Appeal Commissioners shall lie on any question arising under this section or under section 24, other than a question on which an appeal lies under section 18 of the Housing (Miscellaneous Provisions) Act, 1979, in like manner as an appeal would lie against an assessment to income tax or corporation tax and the provisions of the Tax Acts relating to appeals shall apply and have effect accordingly.
Provisions supplementary to section 23.
24.—(1) This section applies to expenditure incurred on the conversion into two or more houses of a building which, prior to the conversion, had not been in use as a dwelling or had been in use as a single dwelling.
(2) As respects expenditure to which this section applies, section 23 shall, with any necessary modifications, apply as if the expenditure incurred on the conversion of the building into two or more houses had actually been incurred on the construction of the houses and as if—
(a) in paragraph (ii) of the definition of “qualifying lease”, the reference to the relevant cost of a house were a reference to the market value of the house at the time the conversion is completed:
Provided that, in the case of a house which is a part of a building and which is not saleable apart from the building of which it is a part, the market value of the house at the time the conversion is completed shall, for the purposes of this paragraph, be taken to be an amount which bears to the market value of the building at that time the same proportion as the total floor area of the house bears to the total floor area of the building,
(b) in paragraph (iv) of the definition of “qualifying premises”, “subsequent to the incurring of the expenditure on the conversion” were inserted after “without having been used”,
(c) the definition of “relevant cost” and subsections (6) (b) and (7) (b) were deleted,
(d) the references in subsection (3) of that section to relevant cost were deleted,
(e) the references in subsections (6) (a) and (7) (a) to the relevant price paid on the sale were references to—
(i) the net price paid on the sale, or
(ii) in case only a part of the expenditure to which this section applies falls to be treated, for the purposes of subsection (2) of that section, as having been incurred in the qualifying period, the amount which bears to the said net price the same proportion as that part bears to the whole of that expenditure,
(f) the references in subsection (7) (a) to a house being used were references to the house being used subsequent to the incurring of the expenditure on the conversion, and
(g) in subsection (9) (a), “section 5” were substituted for “section 4”.
(3) This section shall not apply in the case of a conversion unless planning permission in respect of the conversion has been granted under the Local Government (Planning and Development) Acts, 1963 and 1976.
Allowance for certain expenditure on construction of multi-storey carparks.
25.—(1) In this section—
“multi-storey car-park” means a building or structure consisting of three or more storeys wholly in use for the purpose of providing, for members of the public generally without preference for any particular class of person, upon payment of an appropriate charge, parking space for mechanically propelled vehicles;
“relevant expenditure” means capital expenditure incurred on or after the 29th day of January, 1981, and before the 1st day of April, 1984, on the construction of a multi-storey car-park.
(2) All the provisions of the Tax Acts (other than section 25 of the Finance Act, 1978) relating to the making of allowances or charges in respect of capital expenditure on the construction of an industrial building or structure shall apply to relevant expenditure as if it were expenditure incurred on the construction of a building or structure in respect of which an allowance falls to be made for the purposes of income tax or corporation tax, as the case may be, under Chapter II of Part XV or under Chapter I of Part XVI of the Income Tax Act, 1967, by reason of its use for a purpose specified in section 255 (1) (a) of that Act.
Allowance for certain capital expenditure on roads, bridges, etc.
26.—(1) In this section—
“chargeable period” and “chargeable period or its basis period” have the meanings assigned to them by paragraph 1 (2) of the First Schedule to the Corporation Tax Act, 1976;
“qualifying period” means the period commencing on the 29th day of January, 1981, and ending on the 31st day of March, 1984;
“relevant agreement” means an agreement between a road authority and another person under section 9 of the Local Government (Toll Roads) Act, 1979, by virtue of which that other person incurs relevant expenditure;
“relevant expenditure” means capital expenditure incurred by a person during the qualifying period by virtue of a relevant agreement, but does not include any expenditure in respect of which any person is entitled to a deduction, relief or allowance under any provision of the Tax Acts other than this section;
“relevant income” means income which arises to a person by virtue of a relevant agreement;
“road authority” has the meaning assigned to it by the Local Government (Toll Roads) Act, 1979.
(2) Where a person, having made a claim in that behalf, proves, as respects a chargeable period, that relevant income was receivable by him in that chargeable period or its basis period and that he has incurred relevant expenditure, he shall, subject to subsection (3), be entitled, for the purpose only of ascertaining the amount (if any) of relevant income on which he is to be charged to tax for the chargeable period, to an allowance equal to one-half of the relevant expenditure:
Provided that the aggregate amount of all allowances made to that person under this section in relation to any relevant expenditure shall not exceed an amount equal to one-half of that expenditure.
(3) Where an allowance to which a person is entitled under this section cannot be given full effect for any chargeable period by reason of a want or deficiency of relevant income, then (so long as the person has relevant income), the amount unallowed shall be carried forward to the succeeding chargeable period and the amount so carried forward shall be treated for the purposes of this section, including any further application of this subsection, as the amount of a corresponding allowance for that period.
(4) An appeal to the Appeal Commissioners shall lie on any question arising under this section in like manner as an appeal would lie against an assessment to income tax or corporation tax and the provisions of the Tax Acts relating to appeals shall apply and have effect accordingly.
Amendment of section 254 (industrial building allowance) of Income Tax Act, 1967.
27.—Section 254 (1) (inserted by the Corporation Tax Act, 1976) of the Income Tax Act, 1967, is hereby amended—
(a) by the substitution for paragraph (b) of the following paragraph:
“(b) The lessee referred to in paragraph (a) is a lessee occupying the building or structure on the construction of which the expenditure was incurred and who so occupies it—
(i) under a relevant lease, or
(ii) as respects such expenditure incurred after the 28th day of January, 1981, under a lease to which a relevant lease granted to the Industrial Development Authority, the Shannon Free Airport Development Company Limited or Údarás na Gaeltachta is reversionary.”,
(b) by the substitution for the definition of “appropriate chargeable period” in paragraph (c) of the following definition:
“‘appropriate chargeable period’ means, in relation to any person who has incurred expenditure on the construction of a building or structure, the chargeable period related to the expenditure or, if it is later, the chargeable period related to the event (which shall be regarded as an event within the meaning of paragraph 1 (2) (b) of the First Schedule to the Corporation Tax Act, 1976), such event being—
(i) the commencement of the tenancy in a case in which the first use to which the building or structure is put is a use by a person occupying it by virtue of a tenancy to which the relevant interest is reversionary, or
(ii) in a case to which paragraph (b) (ii) refers, the commencement of the tenancy to which the relevant interest is reversionary;”,
and
(c) by the insertion in paragraph (c) after the definitions of “lease” and “lessee” of the following definition:
“‘relevant lease’ means a lease to which the relevant interest is reversionary;”.
Chapter VII
Profits or Gains from Dealing in or Developing Land
Amendment of section 17 (extension of charge under Case I of Schedule D to certain profits from dealing in or developing land) of Finance (Miscellaneous Provisions) Act, 1968.
28.—In relation to the computation for the purposes of income tax or corporation tax of the profits or gains or losses of any period ending on or after the 6th day of April, 1981, section 17 of the Finance (Miscellaneous Provisions) Act, 1968, is hereby amended by the substitution of the following subsection for subsection (1)—
“(1) (a) Where, apart from this section, all or some of the activities of a business of dealing in or developing land would not be regarded as activities carried on in the course of a trade within Schedule D but would be so regarded if every disposal of an interest in land included among such activities (including a disposal of an interest in land which, apart from this section, is a disposal of the full interest in the land which the person carrying on the business had acquired) were treated as fulfilling both of the conditions specified in paragraph (b), the business shall be deemed to be wholly a trade within Schedule D or, as the case may be, part of such a trade and the profits or gains thereof shall be charged to tax under Case I of Schedule D accordingly.
(b) The conditions referred to in paragraph (a) are:
(i) that the disposal was a disposal of the full interest in the land which the person carrying on the business had acquired, and
(ii) that the interest disposed of had been acquired by such person in the course of the business.”.
Provisions relating to transactions in land.
29.—(1) This section is enacted to prevent the avoidance of tax by persons concerned with dealing in or developing land.
(2) (a) In relation to the computation for the purposes of income tax or corporation tax of the profits or gains or losses of any period ending on or after the 6th day of April, 1981, Part IV of the Finance (Miscellaneous Provisions) Act, 1968, is hereby amended by the substitution of the following section for section 18:
“Computation under Case I of Schedule D of profits or gains from dealing in or developing land.
18.—(1) Where a business of dealing in or developing land is, or is to be regarded as, a trade within Schedule D or a part of such a trade, the provisions applicable to Case I of that Schedule shall, as respects the computation of the profits or gains of the business, have effect subject to the subsequent provisions of this section.
(2) (a) Any consideration other than rent or an amount treated as rent under section 83 of the Income Tax Act, 1967, for the disposal of an interest in any land, or in a part of any land, shall be treated as a consideration for the disposal of trading stock and shall accordingly be taken into account as a trading receipt.
(b) Any interest in any land which is held by a person carrying on a trade (hereafter in this section referred to as the trader) and which has become trading stock of the trade shall thereafter, until the discontinuance of the trade, continue to be such trading stock.
(c) Where the trader has acquired an interest in any land otherwise than for consideration in money or money's worth, he shall, subject to paragraph (d), be deemed to have purchased the interest for a consideration equal to its market value at the time of acquisition.
(d) Where at the time of acquisition of an interest in any land the trade had not been commenced or the interest was not then appropriated as trading stock, the trader shall be deemed to have purchased the interest for a consideration equal to its market value at the time of its appropriation as trading stock.
(e) Any consideration (other than receipts falling within section 81 (1) (b) of the Income Tax Act, 1967, the profits or gains arising from which are, by virtue of that section, chargeable to tax under Case V of Schedule D) for the granting by the trader of any right in relation to the development of any land shall be taken into account as a trading receipt.
(3) Account shall not be taken of any sum (hereafter in this subsection referred to as the relevant sum) which is paid or is payable at any time by the trader as consideration for the forfeiture or surrender of the right of any person to an annuity or other annual payment unless—
(a) the annuity or other annual payment arises under—
(i) a testamentary disposition, or
(ii) a liability incurred for—
(I) valuable and sufficient consideration all of which is required to be brought into account in computing for the purposes of income tax or corporation tax the income of the person to whom that consideration is given, or
(II) consideration given to a person who—
(A) has not at any time carried on a business of dealing in or developing land which is, or is to be regarded as, a trade or a part of a trade, and
(B) is not and was not at any time connected with any of the following persons—
(aa) the trader,
(bb) a person who is or was at any time connected with the trader, and
(cc) any other person who, in the course of a business of dealing in or developing land which is, or is to be regarded as, a trade or a part of a trade, holds or held an interest in land upon which the annuity or other annual payment was charged or reserved,
or
(b) the relevant sum is required to be brought into account in computing for the purposes of income tax or corporation tax the profits or gains of a trade of dealing in or developing land carried on by the person to whom the relevant sum is payable.
(4) Where—
(a) a sum (hereafter in this subsection referred to as the said sum) is payable—
(i) by a person (hereafter in this subsection referred to as the relevant person) who is not the trader,
(ii) as consideration for the forfeiture or surrender of the right of any person to an annuity or other annual payment, and
(b) the said sum is not required to be brought into account in computing for the purposes of income tax or corporation tax the profits or gains of a trade of dealing in or developing land carried on by the person to whom the said sum is payable, and
(c) the trader incurs expenditure (hereafter in this subsection referred to as the cost) in acquiring any interest in land upon which the annuity or other annual payment had been reserved or charged,
then—
(I) the trader shall be treated as having expended in acquiring that interest an amount equal to the amount which would have been expended if the right had not been forfeited or surrendered, and
(II) the excess of the cost over the amount determined in accordance with subparagraph (I) shall be treated for the purposes of subsection (3) as having been payable by the trader as consideration for the forfeiture or surrender of that right,
and for the purposes of this subsection all such apportionments and valuations shall be made as appear to the inspector or, on appeal, to the Appeal Commissioners, to be just and reasonable:
Provided that this subsection shall not apply where the relevant person carries on a trade of dealing in or developing land and pays the said sum in the course of carrying on that trade.”.
(b) Any provision of section 18 of the Finance (Miscellaneous Provisions) Act, 1968, which applies in relation to the computation of the profits or gains or losses of any period ending before the 6th day of April, 1981, but which, by reason of this section, does not apply in relation to the computation of the profits or gains or losses of any period ending on or after that date, shall, in particular, not apply in relation to the determination of the value of the trading stock of a trade at the commencement of any period ending on or after that date.
(3) Part IV of the Finance (Miscellaneous Provisions) Act, 1968, is hereby amended by the substitution of the following sections for sections 20, 21 and 22:
“Tax to be charged under Case IV on gains from certain disposals of land.
20.—(1) This section shall not apply to—
(a) a gain realised before the 6th day of April, 1981, or
(b) a gain accruing to an individual which, by virtue of section 25 (private residence) of the Capital Gains Tax Act, 1975, is exempt from capital gains tax, or which would be so exempt but for the provisions of subsection (10) of that section.
(2) In this section and in section 21—
‘capital amount’ means any amount, in money or money's worth, which, apart from this section, does not fall to be included in any computation of income for the purposes of the Tax Acts, and other expressions which include the word ‘capital’ shall be construed accordingly;
‘chargeable period’ means an accounting period of a company or a year of assessment;
‘land’ includes any interest in land and references to the land include references to all or any part of the land;
‘share’ includes stock;
references to property deriving its value from land include references to—
(i) any shareholding in a company, or any partnership interest, or any interest in settled property, deriving its value or the greater part of its value directly or indirectly from land, and
(ii) any option, consent or embargo affecting the disposition of land.
(3) This section shall apply in any case where—
(a) land, or any property deriving its value from land, is acquired with the sole or main object of realising a gain from disposing of the land,
(b) land is held as trading stock, or
(c) land is developed by a company with the sole or main object of realising a gain from disposing of the land when developed,
and any gain of a capital nature is obtained from the disposal of the land—
(i) by the person acquiring, holding or developing the land, or by a person connected with that person, or
(ii) where any arrangement or scheme is effected as respects the land which enables the gain to be realised directly or indirectly by any transaction, or by any series of transactions, by any person who is a party to, or concerned in, the arrangement or scheme,
and this subsection shall apply whether the said gain is obtained by any such person for himself or for any other person.
(4) Where this section applies, the whole of any such gain as is mentioned in subsection (3) shall, for all the purposes of the Tax Acts, be treated—
(a) as being income which arises at the time when the gain is realised and which constitutes profits or gains chargeable to tax under Case IV of Schedule D for the chargeable period in which the gain is realised, and
(b) subject to the following provisions of this section, as being income of the person by whom the gain is realised.
(5) For the purposes of this section land shall be treated as disposed of if, by any one or more transactions, or by any arrangement or scheme, whether concerning the land or property deriving its value from the land, the property in the land, or control over the land, is effectually disposed of, and references in subsection (3) to the acquisition or development of land or property with the sole or main object of realising a gain from disposing of the land shall be construed accordingly.
(6) For the purposes of this section—
(a) where, whether by a premature sale or otherwise, a person directly or indirectly makes available to another person the opportunity of realising a gain, the gain of that other person shall be treated as having been obtained for him by the person first mentioned in this subsection, and
(b) any number of transactions may be regarded as constituting a single arrangement or scheme if a common purpose is discerned in them, or if there is other sufficient evidence of a common purpose.
(7) In applying this section account shall be taken of any method, direct or indirect, by which—
(a) any property or right is transferred or transmitted to another person, or
(b) the value of any property or right is enhanced or diminished,
and, accordingly, the occasion of the transfer or transmission of any property or right, by whatever method, and the occasion when the value of any property or right is enhanced, may be treated as an occasion on which tax becomes chargeable under this section.
(8) Subsection (7) shall apply in particular—
(a) to sales, contracts and other transactions made otherwise than for full consideration or for more than full consideration,
(b) to any method by which any property or right, or the control of any property or right, is transferred or transmitted to any person by assigning—
(i) share capital or other rights in a company,
(ii) rights in a partnership, or
(iii) an interest in settled property,
(c) to the creation of any option or consent or embargo affecting the disposition of any property or right, and to the consideration given for the option, or for the giving of the consent or the release of the embargo, and
(d) to the disposal of any property or right on the winding up, dissolution or termination of any company, partnership or trust.
(9) For the purposes of this section such method of computing a gain shall be adopted as is just and reasonable in the circumstances, taking into account the value of what is obtained for disposing of the land, and allowing only such expenses as are attributable to the land disposed of, and in applying this subsection—
(a) where an interest in land is acquired and the reversion is retained on disposal, account may be taken of the way in which the profits or gains under Case I of Schedule D of a person dealing in land are computed in such a case, and
(b) account may be taken of the adjustments to be made in computing such profits or gains under section 84 (2) and 85 (4) of the Income Tax Act, 1967.
(10) Subsection (3) (c) shall not apply to so much of any gain as is fairly attributable to the period, if any, before the intention to develop the land was formed, and which would not fall under paragraph (a) or (b) of that subsection; and in applying this subsection account shall be taken of the treatment under Case I of Schedule D of a person who appropriates land as trading stock.
(11) If all or any part of the gain accruing to any person is derived from value, or an opportunity of realising a gain, provided directly or indirectly by some other person (whether or not put at the disposal of the person first mentioned in this subsection), subsection (4) (b) shall apply to the gain, or that part of it, with the substitution of that other person for the person by whom the gain was realised.
(12) Where there is a disposal of shares in—
(a) a company which holds land as trading stock, or
(b) a company which owns directly or indirectly 90 per cent. or more of the ordinary share capital of another company which holds land as trading stock,
and all the land so held is disposed of in the normal course of its trade by the company which held it, and so as to procure that all opportunity of profit in respect of the land arises to that company, then, notwithstanding subsection (3) (i), this section shall not apply to any gain accruing to the holder of shares as being a gain on property deriving value from that land (but without prejudice to any liability under subsection (3) (ii)).
(13) In ascertaining for the purposes of this section, the intentions of any person, the objects and powers of any company, partners or trustees, as set out in any memorandum or articles of association or other document, shall not be conclusive.
(14) For the purposes of ascertaining whether and to what extent the value of any property or right is derived from any other property or right, value may be traced through any number of companies, partnerships and trusts, and the property held by any company, partnership or trust shall be attributed to the shareholders, partners or beneficiaries at each stage in such manner as is just and reasonable.
(15) In applying this section—
(a) any expenditure or receipt or consideration or other amount may be apportioned by such method as is just and reasonable, and
(b) all such valuations shall be made as may be necessary to give effect to the provisions of the section.
(16) For the purposes of this section partners, or the trustees of settled property, or personal representatives, may be regarded as persons distinct from the individuals or other persons who are for the time being partners or trustees or personal representatives.
(17) This section shall apply to a person, whether resident in the State or not, if all or any part of the land in question is situated in the State.
Provisions supplementary to section 20.
21.—(1) (a) Where a person (hereafter in this subsection referred to as the first-mentioned person) is assessed to tax under section 20 and that assessment to tax arises in consequence of and in respect of consideration receivable by another person (hereafter in this subsection referred to as the second-mentioned person)—
(i) the first-mentioned person shall be entitled to recover from the second-mentioned person any part of that tax which the first-mentioned person has paid, and
(ii) if any part of that tax remains unpaid at the expiration of six months from the date when it became due and payable, it shall be recoverable from the second-mentioned person as though he were the person so assessed, but without prejudice to the right to recover the tax from the first-mentioned person,
and for the purposes of subparagraph (i), the inspector shall on request furnish a certificate specifying the amount of income in respect of which tax has been paid, and the amount of tax so paid; and the certificate shall be evidence, until the contrary is proved, of any facts stated therein.
(b) For the purposes of this subsection any amount which by virtue of section 20 is treated as the income of a person shall, notwithstanding any other provision of the Tax Acts, be treated as the highest part of his income.
(2) If it appears to the Revenue Commissioners that any person entitled to any consideration or other amount chargeable to tax under section 20 is not resident in the State, they may direct that section 434 of the Income Tax Act, 1967 (interest, etc., not payable out of taxed profits), shall apply to any payment forming part of that amount as if the payment were an annual payment charged with tax under Schedule D, but without prejudice to the final determination of the liability of that person, including any liability under subsection (1) (a) (ii).
(3) Section 20 shall have effect subject to any provision of the Tax Acts deeming income to be income of a particular person.
(4) Where, by virtue of section 20 (3) (c), any person is charged to tax on the realisation of a gain, and, by virtue of subsection (10) of that section, the computation of the gain proceeded on the footing that the land or some other property was appropriated at any time as trading stock, that land or other property shall be treated on that footing also for the purposes of paragraph 15 of Schedule 1 to the Capital Gains Tax Act, 1975 (appropriations to and from stock in trade).
(5) Where, by virtue of section 20 (11), the person charged to tax is a person other than the person for whom the capital amount was obtained or the person by whom the gain was realised, and the tax has been paid, then, for the purposes of paragraphs 2 and 4 of Schedule 1 to the Capital Gains Tax Act, 1975 (profits taxable as income to be excluded from tax on capital gains), the person for whom the capital amount was obtained or the person by whom the gain was realised, as may be appropriate, shall be regarded as having been charged to the tax so paid.
Power to obtain information.
22.—(1) The inspector may by notice in writing require any person to furnish him within such time as may be specified in the notice (not being less than thirty days) with such particulars as the inspector thinks necessary for the purposes of sections 20 and 21.
(2) The particulars which a person is obliged to furnish under this section, if he is required by notice so to do, include particulars—
(a) as to transactions or arrangements with respect to which he is, or was, acting on behalf of others, and
(b) as to transactions or arrangements which, in the opinion of the inspector, should properly be examined for the purposes of sections 20 and 21 notwithstanding that, in the opinion of the person to whom the notice is given, no liability to tax arises under those sections, and
(c) as to whether the person to whom the notice is given has taken, or is taking, any, and if so what, part in any, and if so what, transactions or arrangements of a description specified in the notice.
(3) Notwithstanding anything in subsection (2) a solicitor shall not be deemed for the purposes of subsection (2) (c) to have taken part in any transaction or arrangements by reason only that he has given professional advice to a client in connection with the transaction or arrangements, and shall not, in relation to anything done by him on behalf of a client, be compellable under this section, except with the consent of his client, to do more than state that he is or was acting on behalf of a client, and give the name and address of his client.”.
(4) Schedule 15 to the Income Tax Act, 1967, is hereby amended by the insertion in column 2 thereof of “Finance (Miscellaneous Provisions) Act, 1968, section 22”.
PART II
Customs and Excise
Interpretation (Part II).
30.—In this Part—
“the Act of 1980” means the Finance Act, 1980;
“the Order of 1975” means the Imposition of Duties (No. 221) (Excise Duties) Order, 1975 (S.I. No. 307 of 1975).
Beer.
31.—(1) The duty of excise on beer imposed by paragraph 7 (1) of the Order of 1975 shall be charged, levied and paid, as on and from the 29th day of January, 1981, at the rate of £112.266 for, in the case of all beer brewed within the State, every 36 gallons of worts of a specific gravity of 1,055 degrees, and, in the case of all imported beer, every 36 gallons of beer of which the worts were before fermentation of a specific gravity of 1,055 degrees, in lieu of the rate mentioned in section 64 (1) of the Act of 1980.
(2) Subject to paragraph 5 of the Imposition of Duties (No. 250) (Beer) Order, 1981 (S.I. No. 10 of 1981), the drawback on beer provided for in paragraph 7 (3) of the Order of 1975 shall, as respects beer on which it is shown, to the satisfaction of the Revenue Commissioners, that duty at the rate mentioned in subsection (1) of this section has been paid, be calculated, according to the original specific gravity of the beer, at the rate of £112.266 on every 36 gallons of beer of which the original specific gravity was 1,055 degrees.
Tobacco products.
32.—(1) In this section and in the Second Schedule to this Act “cigarettes”, “cigars”, “cavendish or negrohead”, “hard pressed tobacco”, “other pipe tobacco”, “smoking tobacco”, “chewing tobacco” and “tobacco products” have the same meanings as they have in the Finance (Excise Duty on Tobacco Products) Act, 1977, as amended by the Imposition of Duties (No. 243) (Excise Duty on Tobacco Products) Order, 1979 (S.I. No. 296 of 1979).
(2) The duty of excise on tobacco products imposed by section 2 of the Finance (Excise Duty on Tobacco Products) Act, 1977, shall be charged, levied and paid, as on and from the 29th day of January, 1981, at the several rates specified in the Second Schedule to this Act in lieu of the several rates specified in the Third Schedule to the Act of 1980.
(3) Paragraph 10 (4) of the Order of 1975, as amended by the Imposition of Duties (No. 243) (Excise Duty on Tobacco Products) Order, 1979, shall be amended by the substitution for “£0.99 per kilogram for each kilogram” of “£1,97 per kilogram for each kilogram”.
Spirits.
33.—(1) In this section “alcohol” means pure ethyl alcohol.
(2) The duty of excise on spirits imposed by paragraph 4 (2) of the Order of 1975 shall be charged, levied and paid, as on and from the 29th day of January, 1981, at the several rates specified in the Third Schedule to this Act in lieu of the several rates specified in the Second Schedule to the Act of 1980.
(3) Nothing in this section shall operate to relieve from or to prejudice or affect the additional duty of excise in respect of immature spirits imposed by paragraph 4 (2) of the Order of 1975 and the third column of the First Schedule to that Order as amended by paragraph 4 (2) of the Imposition of Duties (No. 244) (Excise Duties on Spirits, Beer and Hydrocarbon Oils) Order, 1979 (S.I. No. 415 of 1979), and the third column of the First Schedule to that Order.
(4) If any person proves to the satisfaction of the Revenue Commissioners that spirits in respect of which a duty of excise has been paid by him have become spoilt or otherwise unfit for consumption, the person may, with the permission of the Revenue Commissioners and subject to such conditions as they may think fit to impose, destroy the spirits and, upon proof of such destruction to the satisfaction of the Revenue Commissioners, they may, subject to compliance with such conditions as they may think fit to impose, repay to such person any duty of excise paid on such spirits.
Wine and made wine.
34.—(1) In the Fourth Schedule to this Act—
“actual alcoholic strength by volume” means the number of volumes of pure alcohol contained at a temperature of 20°C in 100 volumes of the product at that temperature;
“% vol” means alcoholic strength by volume.
(2) The duty of excise on wine imposed by paragraph 5 (2) of the Order of 1975 shall be charged, levied and paid, as on and from the 29th day of January, 1981, at the several rates specified in Part I of the Fourth Schedule to this Act in lieu of the several rates specified in Part I of the Fourth Schedule to the Act of 1980.
(3) The duty of excise on made wine imposed by paragraph 6 (2) of the Order of 1975 shall be charged, levied and paid, as on and from the 29th day of January, 1981, at the several rates specified in Part II of the Fourth Schedule to this Act in lieu of the several rates specified in Part II of the Fourth Schedule to the Act of 1980.
Hydrocarbons.
35.—(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 29th day of January, 1981, at the rate of £16.53 per hectolitre in lieu of the rate specified in section 70 (2) of the Act of 1980.
(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 29th day of January, 1981, at the rate of £10.88 per hectolitre in lieu of the rate specified in section 70 (3) of the Act of 1980.
(3) As on and from the 29th day of January, 1981, 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 £10.88 per hectolitre shall be £9.09 per hectolitre in lieu of the rate allowable immediately before the 29th day of January, 1981.
(4) 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 29th day of January, 1981, at the rate of £0.40 per gallon in lieu of the rate specified in section 70(14) of the Act of 1980.
(5) (a) In this subsection—
“hydrocarbon oil” means hydrocarbon oil delivered on or after the 1st day of June, 1981, on which the excise duty imposed by paragraph 12 of the Order of 1975 has been paid;
“sea-fishing boat” means a sea-fishing boat which—
(i) is registered in accordance with the Merchant Shipping (Registry, Lettering and Numbering of Fishing Boats) (Regulations) Order, 1927 (S.R. & O., No. 105 of 1927), and
(ii) is registered under the Mercantile Marine Act, 1955;
“sea-fishing” does not include sea-angling.
(b) Where the owner or master of a sea-fishing boat shows to the satisfaction of the Revenue Commissioners that hydrocarbon oil was used for combustion in the engine of that boat while engaged in sea-fishing, the Revenue Commissioners may, subject to such conditions as they may think fit to impose, repay excise duty at the rate of £0.44 per hectolitre on the oil so used.
(c) Except where the Revenue Commissioners otherwise allow, an application for repayment of duty under this subsection shall be in respect of hydrocarbon oil used within a period of three months and shall be made not later than six months following the end of such period.
Televisions.
36.—The duty of excise on televisions imposed by paragraph 5(1) of the Imposition of Duties (No. 236) (Excise Duties on Motor Vehicles, Televisions and Gramophone Records) Order, 1979 (S.I. No. 57 of 1979), shall be charged, levied and paid, as on and from the 29th day of January, 1981, at the several rates specified in the Fifth Schedule to this Act in lieu of the several rates specified in the Sixth Schedule to the Act of 1980.
Amendment of duty on table waters.
37.—(1) Paragraph 9 of the Order of 1975 is hereby amended—
(a) by the substitution for subparagraph (2) of the following subparagraph:
“(2) In addition to any other duty which may be chargeable, there shall be charged, levied and paid upon table waters made in the State which are sent out, on or for sale or otherwise, from the premises of the manufacturer or sold for consumption on the premises of the manufacturer, and on table waters imported into the State, a duty of excise at the rate of £0.372 per gallon.”,
(b) by the substitution for subparagraph (3) of the following subparagraph:
“(3) In this Order ‘table waters’ includes any aerated waters and any beverages (including syrups or other liquors intended to be consumed only in a diluted form) put up for sale in bottles, cans, casks or other closed containers or receptacles other than—
(a) any liquor for the retail sale of which an excise licence is required,
(b) milk and milk products, whether or not flavoured,
(c) soups and broths, and
(d) fruit and vegetable juices which, in the opinion of the Revenue Commissioners, have not lost their original character through the addition of water or of other substances for sweetening, preservative or other purposes.”.
(2) Section 69 of the Act of 1980 is hereby amended by the substitution for paragraph (a) of subsection (3) of the following paragraph:
“(a) Subject to the subsequent paragraphs of this subsection, every manufacturer of table waters on which the duty of excise imposed by paragraph 9 (2) of the Order of 1975, as amended, is paid by him shall, on and after the 1st day of March, 1981, be allowed a rebate of the duty as follows in relation to each premises in which he manufactures the table waters:
Rate of Rebate | |
Where the quantity manufactured by him therein on which the duty has been paid by him in any year commencing on the 1st day of March does not exceed 40,000 gallons | |
£0.16 per gallon for each gallon thereof. | |
exceeds 40,000 gallons and is less than 120,000 gallons | |
£0.16 per gallon for each of the first 40,000 gallons and £0.08 per gallon for each other gallon. | |
is 120,000 gallons or more | £0.16 per gallon for each of the first 40,000 gallons and £0.08 per gallon for each of the next 80,000 gallons.”. |
(3) This section shall have effect as on and from the 1st day of June, 1981.
Alteration of rate of duty on Refreshment House licence.
38.—(1) The duty of excise on Refreshment House licences, imposed by section 1 of the Refreshment Houses (Ireland) Act, 1860, shall be charged, levied and paid at the rate of £10 in lieu of the rate specified in section 77(5) of the Act of 1980.
(2) This section shall have, and be deemed to have had, effect as on and from the 1st day of April, 1981, and any duty of excise paid in excess of £10 under the said section 77(5) in respect of any Refreshment House licence issued on or after such day may be repaid.
Confirmation of Order.
39.—The Imposition of Duties (No. 246) (Beer) Order, 1980 (S.I. No. 49 of 1980), is hereby confirmed.
Increase of excise duties on licences for mechanically propelled vehicles.
40.—(1) Section 94 of the Finance Act, 1973 (No. 19 of 1973), is hereby amended by the substitution of the following paragraphs for paragraph (b) of subsection (2):
“(b) £16.50 in relation to a vehicle which does not exceed 16 horse-power, is fitted with a taximeter and is lawfully used as a street service vehicle within the meaning of the Road Traffic Act, 1961, or for purposes incidental to such user and for no other purpose;
(c) £20 in relation to any other vehicle (not being a vehicle in respect of which the said duty of excise is not chargeable or leviable or a vehicle to which paragraph (d) of this subsection applies);
(d) £10 in relation to a vehicle which exceeds 16 horse-power, is fitted with a taximeter and is lawfully used as a street service vehicle within the meaning of the Road Traffic Act, 1961, or for purposes incidental to such user and for no other purpose.”.
(2) This section shall have effect—
(a) as respects licences under section 1 of the Finance (Excise Duties) (Vehicles) Act, 1952, taken out for periods beginning on or after the 1st day of March, 1981, in respect of specified vehicles (within the meaning of the said section 94) to which paragraphs (b) and (c) (inserted by this section) of the said subsection (2) apply, and
(b) as respects other mechanically propelled vehicles to which paragraphs (c) and (d) (inserted by this section) of the said subsection (2) apply and in respect of which licences under the said section 1 are taken out for periods beginning on or after the said 1st day of March, 1981.
(3) The appropriate repayments shall be made having regard to the provisions of the preceding subsections of this section and the repayments shall be made in accordance with such directions as may be given by the Minister for the Environment.
Amendment of Finance (Excise Duties) (Vehicles) Act, 1952.
41.—Section 1 (2)(b) of the Finance (Excise Duties) (Vehicles) Act, 1952, is, as respects licences under that Act for periods beginning on or after the 1st day of March, 1981, hereby amended by the substitution of “twenty pounds or less” for “ten pounds or less” (inserted by the Act of 1980).
PART III
Value-Added Tax
Principal Act.
42.—In this Part “the Principal Act” means the Value-Added Tax Act, 1972.
Amendment of section 1 (interpretation) of Principal Act.
43.—Section 1(1) of the Principal Act is hereby amended, with effect as on and from the 1st day of November, 1972, by the insertion in the definition of “development” after “correspondingly” of—
“, and
in this definition ‘building’ includes, in relation to a transaction, any prefabricated or like structure in respect of which the following conditions are satisfied:
(a) the structure—
(i) has a rigid roof and one or more rigid walls and, except in the case of a structure used for the cultivation of plants, a floor,
(ii) is designed so as to provide for human access to, and free movement in, its interior,
(iii) is for a purpose that does not require that it be mobile or portable, and
(iv) does not have or contain any aids to mobility or portability,
and
(b) (i) neither the agreement in respect of the transaction nor any other agreement between the parties to that agreement contains a provision relating to the rendering of the structure mobile or portable or the movement or re-location of the structure after its erection, and
(ii) the person for whom the structure is constructed, extended, altered or reconstructed signs and delivers, at the time of the transaction, to the person who constructed, extended, altered or reconstructed the structure a declaration of his intention to retain it on the site on which it is at that time located”.
Amendment of section 12 (deduction for tax borne or paid) of Principal Act.
44.—Section 12(2) of the Principal Act is hereby amended by the substitution of “refunded to the taxable person in accordance with section 20(1)” for “repaid to the taxable person”.
Amendment of section 20 (refund of tax) of Principal Act.
45.—Section 20 of the Principal Act is hereby amended by the substitution of the following subsection for subsection (1):
“(1) Where, in relation to a return lodged under section 19 or a claim made in accordance with regulations, it is shown to the satisfaction of the Revenue Commissioners that, as respects any taxable period, the amount of tax, if any, actually paid to the Collector-General in accordance with section 19 together with the amount of tax, if any, which qualified for deduction under section 12 exceeds the tax, if any, which would properly be payable if no deduction were made under the said section 12, they shall refund the amount of the excess less any sums previously refunded under this subsection or repaid under section 12 and may include in the amount refunded any interest which has been paid under section 21.”.
PART IV
Capital Acquisitions Tax
Relief in respect of certain marriage settlements.
46.—(1) Part 1 of the Second Schedule to the Capital Acquisitions Tax Act, 1976, is hereby amended by the insertion after paragraph 9 of the following paragraph:
“10. (a) In this paragraph ‘specified disposition’ means a disposition—
(i) the date of which is a date prior to the 1st day of April, 1975,
(ii) in relation to which the disponer is a grandparent of the donee or successor, and
(iii) in which the marriage of the parents of the donee or successor was, at the date of the disposition, expressed to be the consideration.
(b) Where, on the cesser of a limited interest to which a parent of the donee or successor was entitled in possession, the donee or successor takes a gift or an inheritance under a specified disposition, then, for the purpose of computing the tax payable on the gift or inheritance, the donee or successor shall be deemed to bear to the disponer the relationship of a child.”.
(2) Notwithstanding the provisions of section 46 of the Capital Acquisitions Tax Act, 1976, interest shall not be payable on any repayment of tax which arises by virtue of this section where such tax was paid prior to the date of the passing of this Act.
PART V
Stamp Duties
Amendement of section 58 (direction as to duty in certain cases) of Stamp Act, 1891.
47.—Section 58 of the Stamp Act, 1891, is hereby amended, with respect to instruments executed on or after the date of the passing of this Act, by the insertion after subsection (6) of the following subsections:
“(7) (a) The consideration moving from the sub-purchaser shall, in a case to which subsection (4), (5) or (6) applies, be ascertained without regard to the value of any covenant, power, condition or arrangement relating to the subject matter of the conveyance which was not in the contract for sale entered into by the original seller and also without regard to any consideration the duty on which or on any part of which would be charged in accordance with subsection (2) or (3) of section 56.
(b) In paragraph (a) ‘the original seller’ means, in relation to a case to which subsection (4) applies, the person from whom the property is conveyed to the subpurchaser and, in relation to a case to which subsection (5) or (6) applies, the original seller referred to in the said subsection (5) or (6), as the case may be.
(8) Pargraph 4 of the Heading ‘Conveyance or Transfer on sale of any property other than stocks or marketable securities’ (inserted by the Finance Act, 1975) in the First Schedule to this Act shall not apply to determine the stamp duty to be charged on any conveyance referred to in subsection (4), (5) or (6).
(9) A conveyance in respect of which subsection (7) has effect shall be deemed to be a conveyance operating as a voluntary disposition inter vivos for the purposes of section 74 of the Finance (1909-10) Act, 1910.”.
Amendment of section 49 (exemption of certain instruments from stamp duty) of Finance Act, 1969.
48.—(1) Section 49 of the Finance Act, 1969, is hereby amended by the insertion after subsection (2) (inserted by the Finance Act, 1976) of the following subsection:
“(2A) Notwithstanding subsection (2) of this section, subsection (1) of this section shall have effect in relation to an instrument if, but (apart from the said subsection (2)) only if, it is shown to the satisfaction of the Revenue Commissioners—
(a) that there is in force in respect of the house to which the instrument relates a certificate of reasonable value under section 18 of the Housing (Miscellaneous Provisions) Act, 1979, and
(b) that the Minister for the Environment has certified that he is satisfied, on the basis of the information available to him at the time of so certifying, that the total floor area of the said house measured in the manner referred to in section 4(2)(b) of that Act does not or will not exceed the maximum total floor area standing specified in regulations under the said section 4(2)(b) and is not or will not be less than the minimum total floor area standing so specified.”.
Amendment of section 41 (stamp duty on bills of exchange and promissory notes) of Finance Act, 1970.
49.—(1) Section 41 of the Finance Act, 1970, is hereby amended by the substitution of “3p” for “one new penny” in subsection (1) and for “one penny in new currency” in subsection (3).
(2) 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.
Revocation of Orders.
50.—(1) The Imposition of Duties (No. 248) (Stamp Duty on Bills of Exchange and Promissory Notes) Order, 1980 (S.I. No. 136 of 1980), is hereby revoked with respect to bills of exchange and promissory notes drawn on or after the date of the passing of this Act.
(2) The following Orders are hereby revoked with respect to instruments executed on or after the date of the passing of this Act:
(a) the Imposition of Duties (No. 247) (Stamp Duty on Conveyances to Sub-Purchasers) Order, 1980 (S.I. No. 123 of 1980),
(b) the Imposition of Duties (No. 249) (Exemption of Certain Instruments from Stamp Duty) Order, 1980 (S.I. No. 317 of 1980).
PART VI
Miscellaneous
Capital Services Redemption Account.
51.—(1) In this section—
“the principal section” means section 22 of the Finance Act, 1950;
“the 1980 amending section” means section 88 of the Finance Act, 1980;
“the thirty-first 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, 1981, subsection (4) of the 1980 amending section shall have effect with the substitution of “£24,070,491” for “£20,397,734”.
(3) Subsection (6) of the 1980 amending section shall have effect with the substitution of “£15,194,542” for “£13,130,462”.
(4) A sum of £29,870,308 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, 1981.
(5) The thirty-first 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-first additional annuity, not exceeding £19,228,162 in any financial year, may be applied towards defraying the interest on the public debt.
(7) The balance of the thirty-first additional annuity shall be applied in any one or more of the ways specified in subsection (6) of the principal section.
Disclosure of information to the Ombudsman.
52.—Any obligation to maintain secrecy or other restriction upon the disclosure or production of information (including documents) obtained by or furnished to the Revenue Commissioners, or any person on their behalf, for taxation purposes, shall not apply to the disclosure or production of information (including documents) to the Ombudsman for the purposes of an examination or investigation by the Ombudsman, under the Ombudsman Act, 1980, of any action (within the meaning of the Ombudsman Act, 1980) taken by or on behalf of the Revenue Commissioners, being such an action taken in the performance of administrative functions in respect of any tax or duty under the care and management of the Revenue Commissioners.
Care and management of taxes and duties.
53.—All taxes and duties imposed by this Act are hereby placed under the care and management of the Revenue Commissioners.
Short title, construction and commencement.
54.—(1) This Act may be cited as the Finance Act, 1981.
(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.
(3) Part II of this Act, so far as it relates to customs, shall be construed together with the Customs Acts and the said Part II, so far as it relates to duties of excise, shall be construed together with the statutes which relate to the duties of excise and to the management of those duties.
(4) Part III of this Act shall be construed together with the Value-Added Tax Acts, 1972 to 1980, and may be cited together therewith as the Value-Added Tax Acts, 1972 to 1981.
(5) Part IV of this Act shall be construed together with the Capital Acquisitions Tax Act, 1976, and the enactments amending or extending that Act.
(6) Part V of this Act shall be construed together with the Stamp Act, 1891, and the enactments amending or extending that Act.
(7) Part I 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, 1981.
(8) Any reference in this Act to any other enactment shall, except so far as the context otherwise requires, be construed as a reference to that enactment as amended by or under any other enactment including this Act.
FIRST SCHEDULE
Amendment of Enactments
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 138A, for “£500” there shall be substituted “£650”,
(b) in section 138B(1), for “£400” in each place where it occurs, there shall be substituted “£600”,
(c) in section 141(1A), in paragraphs (b) and (c), for “£390” in each place where it occurs, there shall be substituted “£500”.
2. Section 3 of the Finance Act, 1969, is hereby amended by the substitution in subsection (1) of “£500” for “£330”.
3. Section 11 of the Finance Act, 1971, is hereby amended by the substitution in subsection (2) of “£400” for “£330” in each place where it occurs and of “£1,000” for “£660”.
SECOND SCHEDULE
Rates of Excise Duty on Tobacco Products
Description of Product | Rate of Duty |
Cigarettes | £15.30 per thousand together with an amount equal to 22.4 per cent. of the price at which the cigarettes are sold by retail. |
Cigars | £28.614 per kilogram |
Cavendish or negrohead | £28.915 per kilogram |
Hard pressed tobacco | £18.492 per kilogram |
Other pipe tobacco | £23.244 per kilogram |
Other smoking or chewing tobacco | £24.146 per kilogram |
THIRD SCHEDULE
Rates of Excise Duty on Spirits
Description of Spirits | Rate of Duty |
Spirits of any description not mentioned hereinafter and imported mixtures and preparations containing spirits | £20.922 per litre of alcohol in the spirits |
Imported perfumed spirits entered in such manner as to indicate that the strength is not to be tested | £19.039 per litre |
Imported liqueurs, cordials, mixtures and other preparations in bottle entered in such manner as to indicate that the strength is not to be tested | £16.110 per litre |
FOURTH SCHEDULE
Rates of Excise Duty on Wine
PART I
Description of Wine | Rate of Duty |
Still: | |
Of an actual alcoholic strength by volume not exceeding 15% vol | £1.40 per litre |
Of an actual alcoholic strength by volume exceeding 15% vol but not exceeding 18% vol | £1.98 per litre |
Of an actual alcoholic strength by volume exceeding 18% vol but not exceeding 22% vol | £2.56 per litre |
Sparkling | £2.78 per litre |
Wine whether still or sparkling of an actual alcoholic strength by volume exceeding 22% vol: | |
An additional duty for every 1% vol or fraction of 1% vol above 22% vol | £0.20 per litre |
PART II
Rates of Excise Duty on Made Wine
Description of Made Wine | Rate of Duty |
Still: | |
Of an actual alcoholic strength by volume not exceeding 15% vol | £1.31per litre |
Of an actual alcoholic strength by volume exceeding 15% vol but not exceeding 18% vol | £1.83 per litre |
Of an actual alcoholic strength by volume exceeding 18% vol but not exceeding 22% vol | £2.29 per litre |
Sparkling | £2.49 per litre |
Whether still or sparkling of an actual alcoholic strength by volume exceeding 22% vol: | |
An additional duty for every 1% vol or fraction of 1% vol above 22% vol | £0.20 per litre |
FIFTH SCHEDULE
Rates of Excise Duty on Televisions
Description of Televisions | Rate of Duty |
Colour televisions: | |
with a screen the maximum dimension of which does not exceed seventeen inches | £57 the television |
with a screen the maximum dimension of which exceeds seventeen inches and does not exceed twenty-four inches | £72 the television |
with a screen the maximum dimension of which exceeds twenty-four inches | £89 the television |
Monochrome televisions: | |
with a screen the maximum dimension of which does not exceed seventeen inches | £18 the television |
with a screen the maximum dimension of which exceeds seventeen inches | £28 the television |