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Uimhir 18 de 1950.
AN tACHT AIRGEADAIS, 1950.
(An tiontó oifigiúil).
CUID I.
Cain Ioncaim.
Cáin ioncaim agus forcháin don bhliain 1950-51.
1.—(1) Muirearófar cáin ioncaim don bhliain dar tosach an 6ú lá d'Aibreán, 1950, do réir sé scillinge agus sé pingne sa phunt.
(2) Muirearófar forcháin don bhliain dar tosach an 6ú lá d'Aibreán, 1950, ar ioncam aon duine ar mó ná mile agus chúig chéad punt iomlán a ioncaim ó gach bunadh, agus is do réir na rátaí ar dá réir a muirearaítear í don bhliain dar tosach an 6ú lá d'Aibreán, 1949, a muirearófar amhlaidh í.
(3) Faoi réir forál an Achta seo, beidh éifeacht, maidir leis an gcáin ioncaim agus leis an bhforcháin a muirearófar mar adúradh don bhliain dar tosach an 6ú lá d'Aibreán, 1950, ag na forála ar leithligh, reachtúil agus eile, a bhí i bhfeidhm an 5ú lá d'Aibreán, 1950, maidir le cáin ioncaim agus forcháin.
Alt 3 den Acht Airgeadais, 1925, a leasú.
2.—Déantar leis seo alt 3 (a bhaineas le díolmhadh pinsean agus aiscí míleata áirithe) den Acht Airgeadais, 1925 (Uimh. 28 de 1925), a leasú tríd an bhfo-alt seo a leanas a chur isteach ann in ionad fo-ailt (2) atá anois (de bhuaidh ailt 3 den Acht Airgeadais, 1946 (Uimh. 15 de 1946)) san alt sin 3:—
“(2) Folóidh na pinsin chréachta agus míthreora lena mbaineann alt 16 den Finance Act, 1919, agus measfar gur fholaíodar riamh, (a) gach pinsean créachta agus míthreora, agus gach méadú ar na pinsin sin, a deonadh faoi na hAchta Arm-Phinsean, 1923 go 1949, agus (b) gach aisce i leith créachta nó míthreora a deonadh amhlaidh, agus forléireofar an t-alt sin 16 agus beidh éifeacht aige dá réir sin.”
Alt 8 den Acht Airgeadais, 1932, a leathnú.
3.—I gcás méid liúntais lenar bhain alt 8 (a bhaineas le díolmhadh liúntas áirithe faoi na hAchta Arm-Phinsean, 1923 agus 1927) den Acht Airgeadais, 1932 (Uimh. 20 de 1932), sar ar ritheadh an tAcht Arm-Phinsean (Méadú), 1949 (Uimh. 28 de 1949), a mhéadú de bhuaidh ailt 4 den Acht Arm-Phinsean (Méadú), 1949, adúradh, beidh feidhm ag an alt sin 8 den Acht Airgeadais, 1932, agus measfar feidhm a bheith riamh aige, maidir le hiomlán an liúntais sin arna mhéadú amhlaidh.
Liuntais a dhíolmhadh: Acht Socruithe na nGríobhthach, 1923, agus an tAcht Arm-Phinsean, 1937.
4.—(1) Beidh ioncam lena mbaineann an t-alt seo díolmhaithe ó cháin ioncaim (lena n-áirítear forcháin) agus ní háireofar é nuair a bheas ioncam á ríomh chun críocha na nAcht Cánach Ioncaim.
(2) Baineann an t-alt seo—
(a) le haon tsuim bliantúil is iníoctha faoi alt l d'Acht Socruithe na nGríobhthach, 1923 (Uimh. 5 de 1923), agus
(b) le haon liúntas is iníoctha faoi alt 3 den Acht Arm-Phinsean, 1937 (Uimh. 15 de 1937).
CUID II.
Custaim agus Mal.
Deireadh le rátaí fábhair dleacht custam ar thobac neamonaraithe.
5.—Scoirfidh alt 15 den Acht Airgeadais, 1949 (Uimh. 13 de 1949), d'éifeacht a bheith aige amhail ar an 31ú lá d'Iúil, 1950, agus ón lá sin amach, ach amháin maidir le—
(a) tobac neamonaraithe a bheas i mbanna-stóras ar an dáta sin, agus
(b) tobac neamonaraithe a gcruthófar ina thaobh chun sástachta na gCoimisinéirí Ioncaim gur ceannaíodh an tobac sin roimh an dáta sin chun é d'allmhuiriú isteach sa Stát.
Dleacht shiamsa —siamsa a n-úsáidtear na fáltais as chun críocha oideachais, daoncharadais, nó cárthannachta.
6.—Déantar leis seo fo-alt (4) d'alt 10 den Acht Airgeadais, 1943 (Uimh. 16 de 1943), a leasú maidir le siamsaí a comófar an 1ú lá de Lúnasa, 1950, nó dá éis, tríd an bhfocal “caoga” a cur in ionad an fhocail “tríocha.”
Dleacht shiamsa—siamsa ar iomrascáil amaitéarach atá ann.
7.—Ní déanfar dleacht shiamsa do réir bhrí ailt 1, agus is inmhuirir faoi alt 1, den Finance (New Duties) Act, 1916, arna leasú le hachtacháin iardain, a mhuirearú ná a thobhach ar íocaíochta chun dul isteach go dtí aon tsiamsa a gcruthófar ina thaobh chun sástachta na gCoimisinéirí Ioncaim é a bheith arna chur ar bun ag Comhlachas Iomrascála Amaitéaraí na hÉireann nó ag club atá cleamhnaithe leis an gcomhlachas sin nó atá go díreach faoin na rialú agus gurb é amháin atá sa tsiamsa taispeántas iomrascála nach ndéantar aige, ná i ndáil leis, aon airgead a dhámhachtain ná d'íoc le haon duine de na rannpháirtithe nó de na hiomaitheoirí, pé acu mar dhuais, mar luach saothair, nó ar shlí eile é.
Ceadúnais mheasadóirí— díolúine.
8.—(1) Ar an 6ú lá d'Iúil, 1950, agus dá éis, féadfaidh duine a bheas údaraithe chun ceantanna a sheoladh—
(a) de bhuaidh ceadúnais cheantálaí a deonadh faoi alt 8 den Acht um Cheantálaithe agus Luachálaithe Tithe, 1947 (Uimh. 10 de 1947), agus a bheas i bhfeidhm de thuras na huaire, nó
(b) de bhuaidh ceada cheantála a deonadh faoi alt 9 den Acht sin agus a bheas i bhfeidhm de thuras na huaire,
gníomhú mar mheasadóir do réir bhrí an Appraisers Licences Act, 1806, gan bheith ceadúnaithe faoin Acht sin.
(2) Beidh alt 7 den Appraisers Licences Act, 1806, arna athghairm amhail ar an 6ú lá d'Iúil, 1950, agus ón lá sin amach.
Rialacháin maidir le baeradróma, aerárthaí, etc.
9.—(1) Féadfaidh an tAire Airgeadais, le rialacháin, pé socrú a dhéanamh is dóigh leis a bheith riachtanach nó fóirstineach chun aon chríche nó gach críche acu seo a leanas:—
(a) feidhm a thabhairt, faoi réir pé modhnuithe is iomchuí leis, d'aon cheann d'fhorála na nAcht Custam i gcás aeradróm agus i gcás aerárthaí agus daoine, earraí, postanna, stóranna agus bagáiste a hiomprófar iontu, a díbharcófar nó a díluchtófar astu nó a barcófar nó a luchtófar orthu;
(b) oiriúnú nó modhnú a dhéanamh ar aon cheann d'fhorála na reacht a bhaineas leis na dleachta máil agus le bainistí na ndleacht sin i gcás aeradróm agus i gcás aerárthaí agus daoine, earraí, postanna, stóranna agus bagáiste a hiomprófar orthu, a díbharcofar nó a díluchtófar astu nó a barcófar nó a luchtófar orthu;
(c) smuglaeracht d'aer a chosc;
(d) forála Choinbhinsiúin Chicago, a mhéid a bhainid leis na Custaim, a chur i gcrích.
Sa bhfo-alt seo, tá leis an abairt “Coinbhinsiún Chicago” an bhrí atá léi i gCuid II den Acht Aerloingseoireachta agus Aeriompair, 1946 (Uimh. 23 de 1946), arna leasú le halt 9 den Acht Aerloingseoireachta agus Aeriompair, 1950 (Uimh. 4 de 1950).
(2) Má sháraíonn duine ar bith, trí ghníomh nó neamhghníomh, aon rialachán faoin alt seo, beidh sé, i dteannta aon phionóis eile a dlífear a chur air, ciontach i gcion i gcoinne na nAcht Custam agus ar a chiontú ann go hachomair dlífear fíneáil Chustam nach mó ná céad punt a chur air agus féadfar é a choinneáil nó imeachta a bhunú ina choinne trí thoghairm.
(3) Aon earraí a mbeidh cion faoin alt seo déanta ina leith, forghéillfear iad maraon leis na haerárthaí, na longa, na báid, na feithiclí, na hainmhithe agus na nithe eile go léir a húsáideadh á n-iompar.
(4) Ar an chéad rialacháin faoin alt seo a dhéanamh chun na críocha a sonraítear i mír (d) d'fho-alt (1) den alt seo, scoirfidh rialacháin 61 agus 63 de na Rialacháin um Aer Loingseoireacht (Ginearálta), 1930 (R. & O. R., Uimh. 26 de 1930), d'éifeacht a bheith acu,
CUID III.
Dleachta Bais.
An Coinbhinsiún atá leagtha amach sa Chéad Sceideal a dhaingniú.
10.—(1) Déantar leis seo an coinbhinsiún atá leagtha amach sa Chéad Sceideal a ghabhas leis an Acht seo agus a rinneadh an 13ú lá de Mheán Fómhair, 1949, idir an Rialtas agus Rialtas Stát Aontaithe Mheirice (dá ngairmtear an Coinbhinsiún san alt seo) a dhaingniú agus beidh feidhm dlí aige.
(2) Ní bheidh éifeacht ag fo-alt (4) d'alt 7 den Finance Act, 1894 (a dhéanas socrú le haghaidh faoisimh i leith dleachta is iníoctha i dtír choigríche) maidir le cáin eastáit atá inmhuirir faoi dhlithe Stát Aontaithe Mheirice agus lena mbaineann forála an Choinbhinsiúin.
CUID IV.
Cain Bhrabus Corparaide.
Díolúintí áirithe ó cháin bhrabús corparáide do leanúint í bhfeidhm.
11.—(1) Déanfar na díolúintí ó cháin bhrabús corparáide a sonraítear i bhfo-alt (1) d'alt 33 den Acht Airgeadais, 1929 (Uimh. 32 de 1929), arna leasú le halt 30 den Acht Airgeadais, 1931 (Uimh. 31 de 1931), le mír (b) d'fho-alt (1) d'alt 47 den Acht Airgeadais, 1932 (Uimh. 20 de 1932), agus le fo-alt (2) den alt seo, a thabhairt in aghaidh na tréimhse dar tosach an lú lá d'Eanáir, 1950, agus dar críoch an 31ú lá de Nollaig, 1952.
(2) Déantar leis seo fo-alt (1) d'alt 33 den Acht Airgeadais, 1929, arna leasú le halt 30 den Acht Airgeadais, 1931, agus le mír (b) d'fho-alt (1) d'alt 4 den Acht Airgeadais, 1932, a leasú tuilleadh tríd an bhfocal agus an mhír seo a leanas a chur isteach i ndeireadh an fho-ailt sin:—
“ná
(f) i gcás cuideachtan a sheolas gnóthas iarnróid, le haon bhrabúis de chuid na cuideachtan sin.”
CUID V.
Faoiseamh o Chanachas Dubalta: Cain Ioncaim, Forchain Agus Cain Bhrabus Corparaide.
An Coinbhinsiún atá leagtha amach sa Dara Sceideal a dhaingniú.
12.—(1) Déantar leis seo an coinbhinsiún atá leagtha amach i gCuid I den Dara Sceideal a ghabhas leis an Acht seo agus a rinneadh an 13ú lá de Mheán Fómhair, 1949, idir an Rialtas agus Rialtas Stát Aontaithe Mheirice (dá ngairmtear an Coinbhinsiún san alt seo) a dhaingniú agus beidh feidhm dlí aige.
(2) Chun éifeacht a thabhairt don Choinbhinsiún, beidh éifeacht ag na forála atá leagtha amach i gCuid II den Dara Sceideal a ghabhas leis an Acht seo.
(3) Déanfar na cionranna is gá chun éifeacht a thabhairt do théarmaí an Choinbhinsiúin maidir le cáin bhrabús corparáide i gcás tréimhsí cuntasaíochta a thosnós roimh an lú lá d'Aibreán sa bhliain a bheas éifeacht i gcéadóir ag an gCoinbhinsiún agus a chríochnós ar an dáta sin nó dá éis, agus is i gcomhréir leis an méid mí nó codán de mhí a bheas sa chuid den tréimhse chuntasaíochta iomchuí roimh an lú lá d'Aibreán adúradh agus a bheas sa chuid eile den tréimhse chuntasaíochta iomchuí sin faoi seach a déanfar aon chionroinnt den tsórt sin.
(4) Féadfaidh na Coimisinéirí Ioncaim ó am go ham rialacháin a dhéanamh maidir le deonadh na bhfaoiseamh a sonraítear sa Choinbhinsiún agus féadfaid, go sonrach, socrú a dhéanamh leis na rialacháin sin—
(a) chun a áirithiú nach raghaidh aon fhaoisimh den tsórt sin, ó chánachas a forchuirtear le dlithe Stát Aontaithe Mheirice agus a ndéantar socrú dhóibh sa Choinbhinsiún, chun sochair do phearsain nach mbeidh teideal acu chucu, agus
(b) chun a údarú, i gcásanna ina ndearnadh, d'fhonn téarmaí an Chonbhinsiúin a chomhlíonadh, cáin is inbhainte as aon íocaíocht tréimhsiúil áirithe d'fhágaint gan baint, agus ina bhfionnfar nach bhfuil feidhm ag an gCoinbhinsiún maidir leis an íocaíocht sin, an cháin a ghnóthú trí mheasúnú ar an bpearsa ag a mbeidh teideal chun na híocaíochta nó trí asbhaint a dhéanamh as íocaíochta iardain.
Foráil maidir le díbhinní.
13.—(1) Baineann an talt seo le haon díbhinn a bheas iníoctha tar éis an tAcht seo a rith, agus is díbhinn a n-údaraítear, le Riail 20 de na Rialacha Ginearálta, cáin a bhaint aisti.
(2) San alt seo—
ciallaíonn an abairt “an chuideachta” comhlucht daoine a íocas díbhinn lena mbaineann an talt seo;
ciallaíonn an abairt “faoiseamh ó chánachas dúbalta” aon chreidmheas i leith cánach (seachas cáin ioncaim Bhreataineach) is iníoctha in aon chríocha lasmuigh den Stát agus is inlamhálta i gcoinne cánach ioncaim Eireannaí de bhuaidh aon chomhaontuithe eadarnáisiúnta ag a bhfuil feidhm dlí, lena n-áirítear aon chreidmheas den tsórt sin a cuireadh san áireamh maidir le haon díbhinní is inghlactha ag an gcuideachta;
ciallaíonn an abairt “an ráta Éireannach laghdaithe” an ráta cánach ioncaim Eireannaí is iníoctha go díreach nó trí asbhaint ag an gcuideachta tar éis faoiseamh ó chánachas dúbalta a chur san áireamh.
(3) (i) D'ainneoin aon ní sna hAchta Cánach Ioncaim, ní déanfar aon fhaoiseamh ná aisíocaíocht, i leith na cánach a bainfear nó a húdaraítear a bhaint as aon díbhinn lena mbaineann an t-alt seo, a lamháil, i gcás ina dtugtar faoiseamh ó chánachas dúbalta, do réir ráta is mó ná an ráta Éireannach laghdaithe.
(ii) Má bhíonn an ráta Éireannach laghdaithe le ríomh maidir le díbhinn, beidh ar áireamh sna sonraí atá le tabhairt ag an gcuideachta sa ráiteas a ceangaltar a thabhairt le halt 13 den Acht Airgeadais, 1925 (Uimh. 28 de 1925), agus le halt 5 den Acht Airgeadais, 1940 (Uimh. 14 de 1940), sonraí ar an ráta Éireannach laghdaithe (i dteannta na sonraí a ceangaltar a thabhairt lasmuigh den alt seo).
(4) I gcás inar híocadh díbhinn roimh an Acht seo a rith, agus ina mbeadh aon fhaoiseamh ó chánachas dúbalta le cur san áireamh maidir leis an díbhinn sin dá mba gur bhain an t-alt seo léi, cuirfear an faoiseamh sin san áireamh, a mhéid is féidir é, nuair a bheas an ráta Éireannach laghdaithe á chinneadh maidir leis an gcéad díbhinn lena mbaineann an t-alt seo agus is iníoctha ag an gcuideachta, agus aon chuid den fhaoiseamh sin nach féidir a chur san áireamh amhlaidh cuirfear san áireamh í, a mhéid is féidir é, maidir leis an gcéad díbhinn ina dhiaidh sin, agus mar sin de.
(5) I gcás an t-iomlán nó aon chuid d'aon íocaíocht bhliantúil a bheith iníoctha as díbhinn lena mbaineann an t-alt seo agus faoiseamh ó chánachas dúbalta do bhaint leis an ráta faoisimh nó aisíocaíochta is inlamhálta i leith na cánach a baintear nó a húdaraítear a bhaint as an díbhinn, measfar an íocaíocht bhliantúil, nó an chuid sin di, pé acu é, a bheith arna híoc as brabúis nó gnóthachain nár cuireadh faoi mhuirear cánach agus beidh feidhm dá réir sin ag Riail 21 de na Rialacha Ginearálta, ach an cháin is inghnóthuithe faoin Riail sin ón bpearsa a dhéanfas an íocaíocht laghdófar í méid is comhionann le cáin ar an íocaíocht nó ar an gcuid den íocaíocht do réir an ráta Éireannaigh laghdaithe is infheidhme maidir leis an díbhinn.
An ráta Éireannach laghdaithe a chinneadh.
14.—(1) San alt seo, tá leis na habairtí “an ráta Éireannach laghdaithe,” “faoiseamh ó chánachas dúbalta” agus “an chuideachta” an bhrí atá leo san alt deiridh roimhe seo agus ciallaíonn an focal “díbhinn” díbhinn lena mbaineann an t-alt sin.
(2) Is tuigthe gurb é is ráta Éireannach laghdaithe maidir le haon díbhinn an ráta a gheibhtear trí—
(a) an ráta faoisimh ó chánachas dúbalta don tréimhse dá n-íoctar an díbhinn a bhaint ó
(b) an ráta cánach a húdaraítear a bhaint as an díbhinn le Riail 20 de na Rialacha Ginearálta.
(3) Faoi réir aon choigeartuithe a ceangaltar le fo-alt (4) den alt deiridh roimhe seo nó le fo-alt (4) den alt seo, is tuigthe gurb é is ráta faoisimh ó chánachas dúbalta don tréimhse dá n-íoctar an díbhinn—
(a) i gcás díbhinne a híoctar do thréimhse a thiteas go hiomlán laistigh d'aon bhliain mheasúnuithe, an ráta a gheibhtear tríd an bhfaoiseamh ó chánachas dúbalta don bhliain mheasúnuithe sin a roinnt ar shuim is comhionann le hiomlán ioncaim na cuideachtan arna ríomh chun críocha cánach ioncaim don bhliain sin lúide méid aon ioncaim a bhfuil an chuideachta i dteideal, ar shlí seachas faoi Riail 20 de na Rialacha Ginearálta, an cháin ioncaim air a mhuirearú i gcoinne aon phearsan eile;
(b) i gcás díbhinne a híoctar do thréimhse a bhfuil cuid di i mbliain mheasúnuithe amháin agus cuid eile dhi i mbliain mheasúnuithe nó i mblianta measúnuithe eile, an ráta a gheibhtear trí chinneadh a dhéanamh, maidir le gach bliain acu sin—
(i) ar an ráta a bheadh infheidhme dá mba in aghaidh tréimhse a tháinig go hiomlán laistigh den bhliain sin a híocfaí an díbhinn sin, agus
(ii) ar an bpáirt den ráta sin a bhfuil idir í agus an ráta sin an coibhneas céanna atá idir an chuid a thiteas laistigh den bhliain sin, den tréimhse dá n-íoctar an díbhinn, agus iomlán na tréimhse,
agus ansin na páirteanna a cinnfear amhlaidh a chomhshuimiú.
(4) Má bhíonn aon ní a bhaineas le ríomh an ráta faoisimh ó chánachas dúbalta gan bheith cinnte go hiomlán an t-am a bheas an ráta Éireannach laghdaithe le cinneadh maidir le haon díbhinn, déanfar an ráta faoisimh ó chánachas dúbalta a mheas do réir an eolais is fearr a bheas ar fáil san am, agus, má fionntar dá éis sin go raibh an ráta a measadh amhlaidh iomarcach nó easnamhach, déanfar an coigeartú iomchuí nuair a beifear ag cinneadh an ráta Éireannaigh laghdaithe is infheidhme maidir leis an gcéad díbhinn iardain a bhféadfar an coigeartú a dhéanamh ina leith, agus déanfar é trí laghdú nó, do réir mar bheas, méadú ar an ráta faoisimh ó chánachas dúbalta, arna ríomh chun críocha na díbhinne iardain sin i gcomhréir leis an bhfo-alt roimhe seo, do réir ráta a mbeidh idir é agus an iomarcaidh nó an t-easnamh, sa ráta is infheidhme maidir leis an díbhinn chéadluaite, an coibhneas céanna a bheas idir méid iomlán na díbhinne ceadluaite agus méid iomlán na díbhinne iardain sin.
(5) I gcás ina n-áirítear sa bhfaoiseamh ó chánachas dúbalta d'aon bhliain mheasúnuithe aon chreidmheas a cuireadh san áireamh chun go gcinnfí an ráta Éireannach laghdaithe is infheidhme maidir le haon díbhinní a fuair an chuideachta, is tuigthe gurb é méid atá sa chreidmheas sin suim na méideanna a gheibhtear trí fheidhm a thabhairt maidir le gach díbhinn acu sin don ráta is comhionann leis an mbreis atá ag an ráta cánach a húdaraítear a bhaint as an díbhinn sin, le Riail 20 de na Rialacha Ginearálta, ar an ráta Éireannach laghdaithe is infheidhme maidir leis an díbhinn sin.
(6) Chun críocha an ailt seo, aon díbhinn nach mbeidh sainráite í a bheith á híoc in aghaidh tréimhse sonraithe measfar í a bheith á híoc in aghaidh na tréimhse deiridh a ndearnadh cuntais na cuideachtan suas ina leith agus a chríochnaigh sar a raibh an díbhinn iníoctha.
Forléiriú na Coda seo den Acht seo:
15.—Déanfar an Chuid seo den Acht seo agus an Dara Sceideal a ghabhas leis an Acht seo, a mhéid a bhainid le cáin ioncaim (lena n-áirítear forcháin), a léamh agus d'fhorléiriú i dteannta na nAcht Cánach Ioncaim, agus déanfar, a mhéid a bhainid le cáin bhrabús corparáide, iad a léamh agus d'fhorléiriú i dteannta Coda V den Finance Act, 1920, arna leasú nó arna leathnú le hachtacháin iardain.
CUID VI.
Dleachta Stampa.
Eisceadh ó fheidhm alt 24 agus 25 den Acht Airgeadais, 1949.
16.—(1) Faoi réir fo-ailt (2) den alt seo, ní bheidh feidhm, agus measfar nach raibh feidhm riamh, ag ailt 24 agus 25 den Acht Airgeadais, 1949 (Uimh. 13 de 1949), i gcás léasa ó údarás áitiúil faoi fhorála Acht Tithe an Lucht Oibre, 1890 go 1931, nó Acht na Sclábhaithe, 1883 go 1941, nó aon Acht ag leasú nó ag leathnú na nAcht sin, ná i gcás léasa ó chumann atá cláraithe faoi Achta na gCumann Tionscail agus Soláthair, 1893 go 1936, agus a tugadh, do réir scéime chun tithe a sholáthar le haghaidh a chomhaltaí, do chomhalta nó don chomhalta sin agus do chéile an chomhalta sin, agus má híocadh aon mhéid dleachta roimh an Acht seo a rith i leith aon léasa den tsórt sin de-bhreis ar an méid is inmhuirir faoi mhír (3) den mhírcheann “Lease or Tack” sa Chéad Sceideal a ghabhas leis an Stamp Act, 1891, arna leasú le hachtacháin iardain seachas an tAcht Airgeadais, 1949, féadfar é d'aisíoc.
(2) Beidh feidhm ag fo-alt (1) den alt seo i gcás (agus sa chás sin amháin)—
(a) maidir le halt 24 den Acht Airgeadais, 1949—ina mbeidh sa léas ráiteas ón léasaí á dheimhniú an phearsa a thiocfas i dteideal an leasa thairbhiúil uile i leas an léasaí faoin léas (nó, má thagann níos mó ná pearsa amháin i dteideal leasa thairbhiúil ann, gach pearsa faoi leith dhíobh) a bheith ina pearsa d'aicme shonraithe de na haicmí atá leagtha amach i míreanna (a) go (f) d'fho-alt (4) d'alt 24 den Acht Airgeadais, 1949, agus
(b) maidir le halt 25 den Acht Airgeadais, 1949—ina mbeidh ráiteas mar adúradh sa léas nó inar deimhin leis na Coimisinéirí Ioncaim go bhféadfadh ráiteas mar adúradh a bheith go cuí ann.
Dleachta stampa ar ionstraimí áirithe i gcás laghdú cíosa.
17.—(1) Aon uair agus a mhinice a déanfar an cíos is iníoctha de thuras na huaire i leith aon léasa a forghníomhaíodh i gcéadóir ar an 3ú lá de Bhealtaine, 1950, nó dá éis sin, a laghdú ar an dáta sin nó dá éis i gcomaoin aon airgead, stoc nó urrús do dhul chun an léasóra nó chun aon phearsan eile, ansin, an ionstraim (dá ngairmtear an ionstraim sin sna fo-ailt ina dhiaidh seo den alt seo) trína ndéanfar ar an dáta sin nó dá éis admháil go bhfuarthas an chomaoin as an laghdú (nó, má bhíonn an chomaoin iníoctha ina tráthchoda, go bhfuarthas an tráthchuid ar tar éis a híoctha a thiocfas an laghdú in éifeacht) nó taifeadadh go díreach nó go neamhdhíreach gur laghdaíodh an cíos, déanfar, d'ainneoin aon ní in aon Acht eile, í a chur faoi mhuirear na dleachta stampa céanna, agus beidh sí faoi réir forál an Stamp Act, 1891 (arna leasú le hachtacháin iardain), amhail is dá mb'é a bheadh inti, in ionad í a bheith ina hionstraim den tsórt sin,—
(a) léas ar thailte, tionóntáin nó oidhreachtáin a rinneadh i gcomaoin an chíosa a laghdaíodh mar adúradh agus comaoin an laghduithe, agus a tugadh ar feadh téarma éiginnte agus gurbh í an phearsa ag a raibh teideal tairbhiúil, ar dháta an laghdú ar an gcíos a theacht in éifeacht, chun leasa an léasaí sa mhaoin as a n-eisíonn an cíos arna laghdú amhlaidh, ba léasaí faoi, nó
(b) sa chás a sonraítear i bhfo-alt (2) den alt seo, léas den tsórt dá dtagartar sa mhír roimhe seo agus ráiteas ann den tsórt dá dtagartar i bhfo-alt (4) d'alt 24 den Acht Airgeadais, 1949 (Uimh. 13 de 1949).
(2) Is é cás dá dtagartar i mír (b) d'fho-alt (1) den alt seo cás ina mbeidh san ionstraim sin ráiteas, ón bpearsa ag a mbeidh teideal, ar dháta an laghdú ar an gcíos a theacht in éifeacht, chun an leasa thairbhiúil i leas an léasaí sa mhaoin as a n-eisíonn an cíos arna laghdú amhlaidh, á rá go bhfuil sé in aicme de na haicmí a sonraítear i míreanna (a) go (f) d'fho-alt (4) d'alt 24 den Acht Airgeadais, 1949, nó, má bhí teideal den tsórt sin ag dhá phearsa nó níos mó, ina mbeidh san ionstraim sin ráiteas ó gach pearsa acu mar adúradh.
(3) (a) Má forghníomhaítear an ionstraim sin roimh an Acht seo a rith, measfar, chun críocha an Achta seo, í d'fhorghníomhú i gcéadóir ar dháta an Achta seo a rith, agus muirearófar uirthi dá réir sin an dleacht stampa a sonraítear i bhfo-alt (1) den alt seo.
(b) Má forghníomhaítear an ionstraim sin roimh an Acht seo a rith, beidh éifeacht ag forála míre (a) den fho-alt seo maidir léi, d'ainneoin í a bheith, roimh an Acht seo a rith, arna stampáil le stampa áirithe á chur in iúl nach bhfuil aon dleacht inmhuirir uirthi nó go bhfuil sí stampálta go cuí.
(c) D'ainneoin aon cheann de na forála roimhe seo den fho-alt seo, ní bheidh iomlán na dleachta stampa is inmhuirir ar an ionstraim sin, má forghníomhaítear í roimh an Acht seo a rith, níos mó ná an méid a muirearófaí uirthi dá mba tar éis an tAcht seo a rith a forghníomhófaí í iarbhír.
(d) Más rud é, ar thríocha lá a bheith caite tar éis an tAcht seo a rith, nach mbeidh an ionstraim sin, i gcas í d'fhorghníomhú roimh an Acht seo a rith, stampálta leis an dleacht stampa a bheas muirearaithe uirthi de bhuaidh an Achta seo, beidh suim is comhionann le dhá oiread méid na dleachta stampa neamhíoctha dlite ansin mar fhiach don Aire Airgeadais chun tairbhe an Phríomh-Chiste ón bpearsa ag a raibh an teideal tairbhiúil, ar dháta an laghdú ar an gcíos a theacht in éifeacht, chun leasa an léasaí sa mhaoin as a n-eisíonn an cíos arna laghdú amhlaidh nó, i gcás teideal den tsórt sin a bheith ag dhá phearsa nó níos mó, ó na pearsain sin i gcomhpháirt agus ar leithligh agus féadfar an tsuim sin a ghnóthú ar agra an Ard-Aighne in aon chúirt dlínse inniúla.
(e) Féadfaidh na Coimisinéirí Ioncaim, más oiriúnach leo, aon tsuim is inghnóthuithe faoi fhorála míre (d) den fho-alt seo a mhaolú nó a loghadh.
Admhála áirithe a dhíolmhadh ó dhleacht stampa.
18. Ní bheidh dleacht stampa inmhuirir ar aon admháil a bhéarfar ar aon íocaíocht phinsin faoi Achta na bPinsean Sean-Aoise, 1908 go 1948.
Comhaontuithe maidir le dleacht stampa ar pholasaithé arachais thionscail.
19.—(1) I gcás inar dóigh leis na Coimisinéirí Ioncaim aon chomhlucht daoine a sheolas gnó árachais thionscail a bheith ag seoladh an ghnótha sin ar mhodh nach féidir nó nach fóirstineach a cheangal go ndéanfaí na dleachta stampa is inmhuirir ar pholasaithe a eisíos an comhlucht sin i gcúrsa an ghnótha sin a mhuirearú agus d'íoc ar na polasaithe sin, féadfaidh na Coimisinéirí Ioncaim comhaontú a dhéanamh leis an gcomhlucht sin chun cuntais thréimhsiúla a sheachadadh do na Coimisinéirí Ioncaim ina dtabharfar na sonraí a hiarrfar i dtaobh na bpolasaithe a eisíos an comhlucht amhlaidh.
(2) Beidh an comhaontú i pé foirm, agus beidh pé téarmaí agus coinníollacha ann, is cuí leis na Coimisinéirí Ioncaim.
(3) Má bítear tar éis comhaontú a dhéanamh faoin alt seo idir na Coimisinéirí Ioncaim agus aon chomhlucht daoine, ansin, aon pholasaí a dhéanfas an comhlucht sin, i rith na tréimhse a bheas an comhaontú i bhfeidhm, d'eisiúint i gcúrsa a ghnótha árachais thionscail agus ina mbeidh ráiteas gur híocadh nó go n-íocfar an dleacht stampa iomchuí leis na Coimisinéirí Ioncaim do réir forál an ailt seo, ní bheidh sé inchurtha faoi mhuirear aon dleachta stampa ach, ina ionad sin agus i modh imshocraíochta, muirearófar, i leith na bpolasaithe á heiseofar i rith na tréimhse lena mbainfidh aon chuntas den tsórt a luaitear i bhfo-alt (1) den alt seo, dleacht stampa de mhéid is comhionann le comhshuim na méideanna dleachta stampa a bheadh, mura mbeadh forála an ailt seo, inmhuirir ar na polasaithe sin, agus íocfar an dleacht stampa is inmhuirir faoin bhfo-alt seo i modh imshocraíochta mar adúradh ón gcomhlucht leis na Coimisinéirí Ioncaim ar an gcuntas a sheachadadh.
(4) Má mhainníonn comhlucht aon chuntas a sheachadadh is gá do réir aon chomhaontuithe den tsórt sin, nó an dleacht d'íoc is iníoctha ar aon chuntas den tsórt sin a sheachadadh, dlífear fíneáil nach mó ná caoga punt a chur ar an gcomhlucht in aghaidh gach lae a leanfas an mhainneachtaint agus fairis sin, i dteannta an dleacht d'íoc, dlífid ús, a bheas inghnóthuithe amhail is dá mba chuid den dleacht é, d'íoc ar an dleacht do réir chúig faoin gcéad sa bhliain ón dáta a thosnaigh an mhainneachtaint.
(5) San alt seo, tá leis an abairt “gnó árachais thionscail” an bhrí atá léi san Acht Arachais, 1936 (Uimh. 45 de 1936).
CUID VII.
Ilghneitheach agus Ginearalta.
Cuntas na Malairte Coigríche.
20.—(1) San alt seo, tá leis na habairtí “an tAire,” “an Cuntas”, “malairt choigríche,” agus “urrús coigríche” agus leis na focail “ór” agus “urrús” na bríonna atá leo faoi seach in alt 49 den Acht Airgeadais, 1941 (Uimh. 14 de 1941).
(2) Féadfaidh an tAire aon mhalairt choigríche ar teachtadh de thuras na huaire chun creidiúna an Chuntais d'infheistiú tríd an malairt choigríche sin a chur ar taisce ús-thorthach le foras bancaeireachta nó trí urrúis a cheannach a bheas eisithe nó ráthaithe ag Rialtas na tíre ina mbeidh an mhalairt sin ar teachtadh.
(3) Déanfar ioncam a thiocfas as aon infheistíocht faoi fho-alt (2) den alt seo a theachtadh chun creidiúna an Chuntais.
(4) Féadfaidh an tAire, más cuí leis, aon tsuim d'íoc isteach sa Chuntas a gheobhas sé i leith na nglanfháltas as aon ór, malairt choigríche nó urrús coigríche a dhíol nó a dhiúscairt thar a cheann nó faoi ordachán uaidh nó faoina údarás do réir aon fhorála arna déanamh le reacht nó faoi reacht.
(5) Déanfar gach ceann de na tagairtí i bhfo-alt 10 d'alt 49 den Acht Airgeadais, 1941, do na forála roimhe sin den alt sin d'fhorléiriú mar thagairtí a fholaíos tagairt do na forála roimhe seo den alt seo.
(6) Measfar fo-ailt (1) go (5) den alt seo a theacht i ngníomh ar an gCuntas a bhunú.
An Ciste Forbartha Idirlinne.
21.—(1) Is é dáta is déanaí chun an Ciste Forbartha Idirlinne d'fhorceannadh ná an 31ú lá de Mhárta, 1951, in ionad an dáta, an 31ú lá de Mhárta, 1950, a hordaíodh in alt 29 den Acht Airgeadais, 1949 (Uimh 13 de 1949).
(2) Íocfar isteach sa Chiste Forbartha Idirlinne, as airgead a sholáthrós an tOireachtas, sa bhliain airgeadais dar críoch an 31ú lá de Mhárta, 1951, suim nach mó ná dhá mhilliún punt.
(3) Measfar fo-alt (1) den alt seo a theacht i ngníomh an 31ú lá de Mhárta, 1950.
An Cuntas Fuascailte Seirbhísí Caipitiúla.
22.—(1) San alt seo—
ciallaíonn an abairt “an tAire” an tAire Airgeadais;
ciallaíonn an abairt “an Cuntas” an Cuntas Fuascailte Seirbhísí Caipitiúla a bunófar de bhun fo-ailt (2) den alt seo;
ciallaíonn an abairt “an bhlianacht” an tsuim a muirearófar ar an bPríomh-Chiste faoi fho-alt (3) den alt seo;
ciallaíonn an abairt “seirbhísí caipitiúla” seirbhísí vótálta a n-íocfar astu trí iasachta.
(2) Bunófar cuntas faoi rialú an Aire dá ngairmfear an Cuntas Fuascailte Seirbhísí Caipitiúla.
(3) Déanfar suim £655,432 chun fuascailte iasacht maraon le hús ar an gcéanna, i leith seirbhísí caipitiúla, a mhuirearú go bliantúil ar an bPríomh-Chiste nó a thoradh fáis sna tríocha bliain airgeadais as a chéile a thosnós leis an mbliain airgeadais dar críoch an 31ú lá de Mhárta, 1951.
(4) Íocfar an bhlianacht isteach sa Chuntas ina tráthchoda comhionanna leathbhliantúla.
(5) Féadfar aon mhéid den bhlianacht, nach mó na £423,979 in aon bhliain airgeadais, d'úsáid chun an t-ús ar an bhfiach poiblí d'íoc.
(6) Déanfar iarmhéid na blianachta d'úsáid in aon tslí nó slite acu seo a leanas:
(a) chun stoc rialtais a cheannach lena chealú,
(b) chun airleacain mhodha agus mheán nó isachta sealadacha eile a gheobhas an Stát-Chiste d'aisíoc,
(c) é d'íoc isteach i bPríomh-Chuntas Cúltaca Chiste Chúltaca na gCairteacha Coigiltis,
(d) in aon tslí eile do ghlanadh an príomh-dhliteanais i leith an fhéich phoiblí,
(e) é d'infheistú in urrúis rialtais nó in aon tslí eile inar féidir airgead Bhanc Taisce an Phoist d'infheistiú.
(7) Féadfar infheistíochta a bheas ar teachtadh don Chuntas a dhíol nó a dhiúscairt ar shlí eile agus déanfar glan-fháltais an díola nó an diúscartha d'úsaid in aon tslí nó slite dá sonraítear i bhfo-alt (6) den alt seo.
(8) Déanfar an t-ioncam as aon infheistíocht a bheas ar teachtadh don Chuntas d'úsáid in aon tslí nó slite dá sonraítear i bhfo-alt (6) den alt seo.
(9) A luaithe is féidir tar éis gach bliana airgeadais, ullmhófar cuntas ar an gCuntas i leith na bliana sin agus iniúchóidh an tArd-Reachtaire Cuntas agus Ciste é agus leagfaidh an tAire faoi bhráid gach Tí den Oireachtas é.
Airgead d'aistriú as an Ród-Chiste go dtí an Stát-Chiste.
23.—D'fhonn airgead a sholáthar faoi chomhair muirear ginearálta a thitfeas ar an bPríomh-Chiste, déanfar suim trí chéad míle punt d'aistriú go dtí an Stát-Chiste agus d'íoc leis as an Ród-Chiste pé tráth nó trátha sa bhliain airgeadais dar críoch an 31ú lá de Mhárta, 1951, agus i pé slí, a ordós an tAire Airgeadais.
Cúram agus bainistí cánach agus dleacht.
24.—Cuirtear faoi chúram agus bainistí na gCoimisinéirí Ioncaim leis seo na cánacha agus na dleachta uile a forchuirtear leis an Acht seo.
Gearrtheideal, forléiriú agus tosach feidhme.
25.—(1) Féadfar an tAcht Airgeadais, 1950, a ghairm den Acht seo.
(2) Forléireofar Cuid I den Acht seo i dteannta na nAcht Cánach Ioncaim.
(3) Déanfar Cuid II den Acht seo, a mhéid a bhaineas sí le dleachta custam, d'fhorléiriú i dteannta na nAcht Custam agus, a mhéid a bhaineas sí le dleachta máil, forléireofar í i dteannta na Reacht a bhaineas leis na dleachta máil agus le bainistí na ndleacht sin.
(4) Forléireofar Cuid VI den Acht seo i dteannta an Stamp Act, 1891, agus i dteannta na n-achtachán a leasaíos nó a leathnaíos an tAcht sin.
(5) Measfar Cuid I den Acht seo a theacht i bhfeidhm an 6ú lá d'Aibreán, 1950, agus beidh éifeacht aici amhail ar an lá sin agus uaidh sin amach.
AN CHEAD SCEIDEAL.
COINBHINSIUN IDIR RIALTAS NA hÉIREANN AGUS RIALTAS STAT AONTAITHE MHEIRICE CHUN CANACHAS DUBALTA A SHEACHAINT AGUS COSC A CHUR LE hIOMGHABHAIL FIOSCACH I LEITH CANACHA AR EASTAIT DAOINE MARBHA.
Tá Rialtas na hÉireann agus Rialtas Stát Aontaithe Mheirice,
D'fhonn Coinbhinsiún a dhéanamh chun cánachas dúbalta a sheachaint agus cosc a chur le hiomghabháil fioscach i leith cánacha ar eastáit daoine marbha,
Tar éis na daoine seo a leanas a cheapadh mar Lánchumhachtóirí uathu chun na críche sin:
Rialtas na hÉireann:
Pádraig Mac Giollagáin, Aire Airgeadais;
Seán Mac Giolla Bhrighde, Aire Gnóthaí Eachtracha;
agus
Rialtas Stát Aontaithe Mheirice:
George A. Garrett, Toscaire Urghnáthach agus Aire Lánchumhachtach Stát Aontaithe Mheirice i mBaile Atha Cliath;
Noch do rinne, ar iad do thaispeáint a lánchumhacht faoi seach, a fríth i bhfoirm mhaith chuí, comhaontú mar leanas:—
Airteagal I.
(1) Is iad cánacha is ábhar don Choinbhinsiún seo:
(a) I Stáit Aontaithe Mheirice, cáin eastáit na Cónaidhme, agus
(b) in Éirinn, an dleacht eastáit a forchuirtear san críocha sin.
(2) Bainfidh an Coinbhinsiún seo freisin le haon chánacha eile a bheas go substainteach i gcosúlacht leis na cánacha sin agus a fhorchuirfeas ceachtar Páirtí Conarthach tar éis dáta sínithe an Choinbhinsiúin seo.
AIRTEAGAL II.
(1) Sa Choinbhinsiún seo, mura n-éilí an comhthéacs a mhalairt:
(a) ciallaíonn an téarma “na Stáit Aontaithe” Stáit Aontaithe Mheirice agus, nuair a húsáidtear é i gcéill gheografach, ciallaíonn sé na Stáit, Críocha Alasca agus Hawaii, agus Ceantar Columbia;
(b) ciallaíonn an téarma “Éire” Poblacht na hÉireann;
(c) ciallaíonn an téarma “críocha,” nuair a húsáidtear é maidir le ceachtar de na Páirtithe Conarthacha, na Stáit Aontaithe nó Éire, do réir mar éilíos an comhthéacs;
(d) ciallaíonn an téarma “cáin” an dleacht eastáit a forchuirtear in Éirinn nó cáin eastáit Chónaidhm na Stát Aontaithe, do réir mar éilíos an comhthéacs.
(2) Nuair a bheas feidhm á tabhairt d'fhorála an Choinbhinsiúin seo ag ceann de na Páirtithe Conarthacha, aon téarma nach mínítear ar shlí eile beidh leis, mura n-éilí an comhthéacs a mhalairt, an bhrí atá leis faoi na dlithe de chuid an Pháirtí Chonarthaigh sin a bhaineas leis na cánacha is ábhar don Choinbhinsiún seo.
Airteagal III.
(1) Chun críocha an Choinbhinsiúin seo, déanfar an cheist i dtaobh éagach a bheith ina shainchónaí in aon chuid de chríocha cheann de na Páirtithe Conarthacha tráth a bháis a chinneadh do réir an dlí a bheas i bhfeidhm sna críocha sin.
(2) I gcás duine d'fháil bháis agus é ina shainchónaí in aon chuid de chríocha Pháirtí Chonarthaigh, ansin, maidir le situs aon chearta nó leas, dlíthúil nó cothromais, in aon cheann nó ar aon cheann de na haicmí maoine seo a leanas is cuid, chun críocha cánach, d'eastát an duine sin nó a aistríos, chun críocha cánach, ar é d'fháil bháis, déanfar, chun cáin ioncaim d'fhorchur agus chun críocha an chreidmheasa atá le lamháil faoi Airteagal V, é a chinneadh go heisiach do réir na rialacha seo a leanas, ach i gcásanna nach dtagann faoi na rialacha sin déanfar situs aon cheart nó leas den tsórt sin a chinneadh, chun na gcríocha sin, do réir an dlí maidir le cáin a bheas i bhfeidhm i gcríocha an Pháirtí Chonarthaigh eile:
(a) I gcás maoine do-chorruithe measfar a láthair suímh a bheith san áit ina bhfuil an mhaoin sin;
(b) I gcás maoine tadhaill so-chorruithe (seachas maoin dá ndéantar socrú sainráite anseo ina dhiadh seo) agus nótaí bainc nó nótaí airgid reatha, cineálacha eile airgid reatha a haitheantar mar dhlí-thairiscint in áit a n-eisithe, billí malairte intráchta agus nótaí geallúna intráchta, measfar a láthair suímh a bheith san áit ina bhfuil an mhaoin, na nótaí, an t-airgead reatha nó na doiciméid sin tráth a bháis, nó, más in transitu dóibh, ag an gceann scríbe;
(c) I gcás fiacha, urraithe nó neamhurraithe, seachas na foirmeacha fiachais dá ndéantar socrú sainráíte anseo, measfar a láthair suímh a bheith san áit ina raibh an t-éagach ina shainchónaí tráth a bháis;
(d) I gcás scaireanna nó stoic i gcorparáid seachas corparáid bhardasach nó rialtasach (lena n-áirítear scaireanna nó stoc ar teachtadh ag ainmní i gcás an únaeracht tairbhiúil a bheith fianaithe le scruith-dheimhnithe nó ar shlí eile), measfar a láthair suímh a bheith san áit ina ndearnadh, nó ar faoina dlithe a rinneadh, an chorparáid sin a chruthnú nó d'eagrú; ach, más faoi dhlithe Ríocht Aontaithe na Breataine Móire agus Thuaisceart Éireann nó faoi dhlithe Thuaisceart Éireann a cruthnaíodh nó a heagraíodh an chorparáid sin, agus má meastar faoi dhlithe na Ríochta Aontaithe nó Thuaisceart Éireann agus faoi dhlithe na hÉireann gur sócmhainní a bhfuil a láthair suímh in Éirinn scaireanna nó stoc na corparáide sin nuair a bhíd cláraithe ar chraobh-chlár leis an gcorparáid sin a coimeádtar in Éirinn, measfar gur sócmhainní a bhfuil a láthair suímh in Éirinn na scaireanna nó an stoc sin;
(e) I gcás airgid is iníoctha faoi pholasaí árachais ar shaol an éagaigh, measfar a láthair suímh a bheith san áit ina raibh an t-éagach ina shainchónaí tráth a bháis;
(f) I gcás long agus aerárthaí agus scaireanna iontu, measfar a láthair suímh a bheith ag áit chláruithe nó doiciméaduithe na loinge nó an aerárthaigh;
(g) I gcás cáilmheasa mar shócmhainn cheirde nó ghnótha, nó ghairme, measfar a láthair suímh a bheith san áit ina mbítear ag gabháil don cheird, don ghnó nó don ghairm lena mbaineann sé;
(h) I gcás paitinní, trádmharcanna, agus dearacht, measfar a láthair suímh a bheith san áit ina bhfuilid cláraithe;
(i) I gcás cóipchirt, díolúíntí, agus cearta nó ceadúnas chun aon ábhar cóipchirt, paitinn, trádmharc nó dearacht d'úsáid, measfar a láthair suímh a bheith san áit ina bhfuil na cearta a éiríos astu infheidhmithe;
(j) I gcás ceart nó cúiseanna caingin ex delicto atá ar marthain chun tairbhe eastáit éagaigh, measfar a láthair suímh a bheith san áit inar éirigh na cearta nó na cúiseanna caingin sin;
(k) I gcás fiacha breithiúnais, measfar a láthair suímh a bheith san áit ina dtaifeadtar an breithiúnas:
ar choinníoll, má dhéanfadh Páirtí Conarthach cáin d'fhorchur, lasmuigh den mhír seo, ar aon mhaoin a bhfuil a láthair suímh i gcríocha an Pháirtí sin, nach mbeidh feidhm ag an mír seo maidir leis an maoin sin mura rud é, de bhíthin a feidhme nó ar chúis eile, go ndéanann an Páirtí Conarthach eile, nó go ndéanfadh mura mbeadh díolúine sonrach éigin, cáin d'fhorchur ar an maoin sin.
Airteagal IV.
(1) Nuair a beifear ag cinneadh an mhéid ar a bhfuil cáin le ríomh, lamhálfar asbhaintí ceadaithe do réir an dlí a bheas i bhfeidhm sna críocha ina bhforchuirtear an cháin.
(2) I gcás Páirtí Conarthach d'fhorchur cánach ar dhuine d'fháil bháis nach raibh tráth a bháis ina shainchónaí in aon chuid de chríocha an Pháirtí Chonarthaigh sin ach a bhí ina shainchónaí i gcuid éigin de chríocha an Pháirtí Chonarthaigh eile, ní tabharfar aon aird, le linn méid nó ráta na cánach sin a chinneadh, ar mhaoin a bhfuil a láthair suímh lasmuigh de na críocha céadluaite: ar choinníoll nach mbeidh feidhm ag an mír seo maidir le cáin a forchuirtear—
(a) Sna Stáit Aontaithe i gcás saoránach de chuid na Stát Aontaithe d'fháil bháis agus é ina shainchónaí in aon chuid d'Éirinn; nó
(b) In Éirinn i gcás maoin d'aistriú faoi dhiúscairt atá faoi réim dlí na hÉireann.
Airteagal V.
(1) I gcás ina ndéanfaidh Páirtí Conarthach cáin d'fhorchur toisc éagach a bheith ina shainchónaí i gcuid éigin dá chríocha nó toisc gur náisiúnach dá chuid é, lamhálfaidh an Páirtí sin, i gcoinne an mhéid dá cháin (arna ríomh ar shlí eile) is inchurtha i leith maoine a bhfuil a láthair suímh i gcríocha an Pháirtí Chonarthaigh eile, creidmheas (nach mó ná méid na cánach is inchurtha i leith na maoine sin amhlaidh) is comhionann leis an oiread is inchurtha i leith na maoine sin den cháin a forchuirtear i gcríocha an Pháirtí eile sin; ach ní bheidh feidhm ag an mír seo maidir le haon mhaoin den tsórt a luaitear i mír (2) den Airteagal seo.
(2) I gcás ina ndéanfaidh gach Páirtí Conarthach faoi leith cáin d'fhorchur toisc éagach a bheith ina shainchónaí i gcuid éigin dá chríocha, lamhálfaidh gach Páirtí faoi leith, i gcoinne an mhéid dá cháin (arna ríomh ar shlí eíle) is inchurtha i leith maoine a bhfuil a láthair suímh, nó a meastar faoi mhír (2) d'Airteagal III a láthair suímh a bheith,
(a) i gcríocha an dá Pháirtí, nó
(b) lasmuigh de chríocha an dá Pháirtí,
creidmheas a mbeidh idir é agus an méid dá cháin is inchurtha i leith na maoine sin amhlaidh nó idir é agus an méid de cháin an Pháirtí eile is inchurtha i leith na maoine céanna, pé acu sin is lú, an cothrom céanna a bheas idir an méid céadluaite agus suim an dá mhéid.
(3) I gcás ina ndéanfaidh Éire dleacht d'fhorchur ar mhaoin a aistríos faoi dhiúscairt atá faoi réim dhlí na hÉireann, lamhálfaidh an Páirtí sin creidmheas de shamhail an chreidmheasa a foráltar le mír (1) den Airteagal seo.
(4) Chun críocha an Airteagail seo, déanfar an méid de cháin Pháirtí Chonarthaigh is inchurtha i leith aon mhaoine d'fhionnadh tar éis aird a thabhairt ar aon chreidmheas nó liúntas nó faoiseamh, nó aon loghadh nó laghdú i leith cánach, seachas i leith cánach is iníoctha i gcríocha an Pháirtí Chonarthaigh eile; agus más rud é, i gcás maoine a bhfuil a láthair suímh lasmuigh de chríocha an dá Pháirtí, go lamhálfaidh Páirtí Conarthach i gcoinne a chánach creidmheas maidir le cáin is iníoctha sa tír ina bhfuil láthair suímh na maoine, cuirfear an creidmheas sin san áireamh nuair a beifear ag fionnadh, chun críocha míre (2) den Airteagal seo, an mhéid de cháin an Pháirtí sin is inchurtha i leith na maoine.
Airteagal VI.
(1) Aon éileamh ar chreidmheas nó ar aisíoc cánach a bheas bunaithe ar fhorála an Choinbhinsiúin seo, déanfar é laistigh de shé bliana ó dháta báis an éagaigh ar i leith a eastáit a bheas an t-éileamh á dhéanamh, nó, i gcás leasa frithdhílse ina n-iarchuirtear íoc na cánach go dtí dáta an leasa a theacht chun seilbhe nó dáta dá éis sin, laistigh de shé bliana ón dáta sin.
(2) Déanfar aon aisíoc den tsórt sin gan ús d'íoc ar an tsuim a haisíocfar amhlaidh, ach amháin sa mhéid a híocadh ús ar an tsuim a haisíocadh amhlaidh nuair a híocadh an cháin.
Airteagal VII.
(1) Déanfaidh údaráis chánachais na bPáirtithe Conarthacha pé eolas (is eolas a bheas ar fáil faoi dhlithe cánachais na bPáirtithe Conarthacha faoi seach) a mhalaírtiú is gá chun forála an Choinbhinsiúin seo a chur i gcrích nó chun calaois a chosc nó forála reachtúla a riaradh i gcoinne seachanta dlíthiúla maidir leis na cánacha is ábhar don Choinbhinsiún seo. Aon eolas a malairteofar amhlaidh coimeádfar ina rún é agus ní nochtfar é d'aon duine seachas na daoine a mbeidh baint acu le measúnú agus bailiú na gcánach is ábhar don Choinbhinsiún seo. Ní malairteofar aon eolas a nochtfadh aon rún ceirde nó aon phróis cheirde.
(2) Mar a húsáidtear é san Airteagal seo, ciallaíonn an téarma “údaráis chánachais,” i gcás na Stát Aontaithe, an Coimisinéir Ioncaim Intíre nó a ionadaí údaraithe; i gcás na hÉireann, na Coimisinéirí Ioncaim nó a n-ionadaí údaraithe.
Airteagal VIII.
(1) Daingneofar an Coinbhinsiún seo agus malairteofar na hionstraimí daingniúcháin i Washington, Ceantar Columbia, a luaithe is féidir.
(2) Tiocfaidh an Coinbhinsiún seo i bhfeidhm ar dháta na ndaingniúchán a mhalairtiú agus ní bheidh éifeacht aige ach amháin
(a) maidir le heastáit daoine a gheobhas bás ar an dáta sin nó dá éis; agus
(b) maidir le heastát aon duine a fuair bás roimh an dáta sin agus tar éis lá deiridh na bliana caileandair díreach roimh an dáta sin agus a roghnóidh a ionadaí pearsanta, i pé slí a hordófar, go gcuirfear forála an Choinbhinsiúin seo i bhfeidhm maidir leis an eastát sin.
Airteagal IX.
(1) Fanfaidh an Coinbhinsiún seo i bhfeidhm go ceann trí bliana ar a laghad tar éis dáta a theachta i bhfeidhm.
(2) Más rud é, laistigh de shé mhí ar a laghad roimh dheireadh na tréimhse trí mblian sin, nach mbeidh ceachtar de na Páirtithe Conarthacha tar éis fógra i scríbhínn, a thabhairt, trí mheáin taidhleoireachta go bhfuil ar intinn aige an Coinbhinsiún seo d'fhorceannadh, fanfaidh an Coinbhinsiún i bhfeidhm tar éis na tréimhse trí mblian sin go dtí go mbeidh ceachtar de na Páirtithe Conarthacha tar éis fógra i scríbhinn a thabhairt go bhfuil sin ar intinn aige, agus sa chás sin ní bheidh éifeacht ag an gCoinbhinsiún seo maidir le heastáit daoine a gheobhas bás ar an dáta (nach luaithe ná an seascadú lá tar éis dáta an fhógra sin) a sonrófar sa bhfógra sin nó i ndiaidh an dáta sin, nó, mura sonraítear aon dáta, ar an seascadú lá nó i ndiaidh an seascadú lae tar éis an fhógra sin.
DA FHIANU SIN tá na Lánchumhachtóirí thuas-ainmnithe tar éis an Coinbhinsiún seo a shíniú agus a séalaí a ghreamú dhe.
Arna dhéanamh i mBaile Atha Cliath, i ndúblach, an 13ú lá seo de Mhéan Fómhair, 1949.
Thar ceann Rialtas na hÉireann:
(Sínithe) PADRAIG MAC GIOLLAGAIN
SEAN MAC GIOLLA BHRIGHDE
Thar ceann Rialtas Stát Aontaithe Mheirice:
(Sínithe) GEORGE A. GARRETT.
AN DARA SCEIDEAL.
FAOISEAMH COMHARAIOCHTA O CHANACHAS DUBALTA I LEITH CANACH IONCAIM, FORCHANACH AGUS CANACH BRABUS CORPARAIDE NA hÉIREANN AGUS I LEITH CANACH IONCAIM CHONAIDHM NA STAT AONTAITHE, LENA nAIRITEAR FORCHANACHA.
Cuid I.
COINBHINSIUN IDIR RIALTAS NA hÉIREANN AGUS RIALTAS STAT AONTAITHE MHEIRICE CHUN CANACHAS DUBALTA A SHEACHAINT AGUS COSC A CHUR LE hIOMGHABHAIL FIOSCACH I LEITH CANACHA AR IONCAM.
Tá Rialtas na hÉireann agus Rialtas Stát Aontaithe Mheirice,
D'fhonn Coinbhinsiún a dhéanamh chun cánachas dúbalta a sheachaint agus cosc a chur le hiomghabháil fioscach i leith cánacha ar ioncam,
Tar éis na daoine seo a leanas a cheapadh mar Lánchumhachtóirí uathu chun na críche sin:
Rialtas na hÉireann:
Pádraig Mac Giollagáin, Aire Airgeadais;
Seán Mac Giolla Bhrighde, Aire Gnóthaí Eachtracha;
Rialtas Stát Aontaithe Mheirice:
George A. Garrett, Toscaire Urghnáthach agus Aire Lánchumhachtach Stát Aontaithe Mheirice i mBaile Atha Cliath;
Noch do rinne, ar iad do thaispeáint a lánchumhacht faoi seach, a fríth i bhfoirm mhaith chuí, comhaontú mar leanas:
Airteagal I.
(1) Is iad cánacha is ábhar don Choinbhinsiún seo:
(a) I Stáit Aontaithe Mheirice:
Cánacha ioncaim na Cónaidhme, lena n-áirítear forchánacha (dá ngairmtear cáin na Stát Aontaithe anseo feasta).
(b) In Éirinn:
An cháin ioncaim (lena n-áirítear forcháin) agus an cháin bhrabús corparáide (dá ngairmtear cáin Éireannach anseo feasta).
(2) Bainfidh an Coinbhinsiún seo freisin le haon chánacha eile a bheas go substainteach i gcosúlacht leis na cánacha sin agus a fhorchuirfeas ceachtar. Páirtí Conarthach tar éis dáta sínithe an Choinbhinsiúin seo.
Airteagal II.
(1) Sa Choinbhinsiún seo, mura n-éilí an comhthéacs a mhalairt—
(a) ciallaíonn an téarma “na Stáit Aontaithe” Stáit Aontaithe Mheirice agus, nuair a húsáidtear é i gcéill gheografach, ciallaíonn sé na Stáit, Críocha Alasca agus Hawaii, agus Ceantar Columbia.
(b) Ciallaíonn an téarma “Éire” Poblacht na hÉireann agus tá brí chomhréire leis an téarma “Éireannach.”
(c) Ciallaíonn an téarma “críocha cheann de na Páirtithe Conarthacha” agus “Críocha an Pháirtí Chonarthaigh eile” na Stáit Aontaithe nó Éire do réir mar éilíos an comhthéacs.
(d) Ciallaíonn an téarma “corparáid de chuid na Stát Aontaithe” corparáid, comhlachas nó entitas eile dá samhail sin a cruthnaíodh nó a heagraíodh sna Stáit Aontaithe nó faoi dhlithe na Stát Aontaithe.
(e) Ciallaíonn an téarma “corparáid Éireannach” aon chineál pearsan dlitheanaí a cruthnaíodh faoi dhlithe na hÉireann.
(f) Ciallaíonn na téarmaí “corparáid de chuid Phairtí Chonarthaigh” agus “corparáid de chuid an Pháirtí Chonarthaigh eile” corparáid de chuid na Stát Aontaithe nó corparáid Éireannach do réir mar éilíos an comhthéacs.
(g) Ciallaíonn an téarma “cónaitheoir in Éirinn” aon phearsa (seachas saoránach de chuid na Stát Aontaithe nó corparáid de chuid na Stát Aontaithe) a bhfuil cónaí air in Éirinn chun críocha cánach Eireannaí agus nach bhfuil cónaí air sna Stáit Aontaithe chun críocha cánach na Stát Aontaithe. Is tuígthe gur in Éirinn atá cónaí ar chorparáid más in Éirinn a bainistítear agus a rialaítear a gnó.
(h) Ciallaíonn an téarma “conaitheoir sna Stáit Aontaithe” aon duine a bhfuil cónaí air sna Stáit Aontaithe chun críocha cánach na Stát Aontaithe agus nach bhfuil cónaí air in Éirinn chun críocha cánach Eireannaí, agus aon chorparáid de chuid na Stát Aontaithe agus aon chomhpháirtíocht a cruthnaíodh nó a heagraíodh sna Stáit Aontaithe, nó faoi dhlithe na Stát Aontaithe, is corparáid nó comhpháirtíocht nach bhfuil cónaí uirthi in Éirinn chun críocha cánach Eireannaí.
(i) Ciallaíonn an téarma “fiontar Éireannach” fiontar nó gnóthas tionscail nó tráchtála a sheolas cónaitheoir in Éirinn.
(j) Ciallaíonn an téarma “fiontar de chuid na Stát Aontaithe” fiontar nó gnóthas tionscail nó tráchtála a sheolas cónaitheoir sna Stáit Aontaithe.
(k) Ciallaíonn na téarmaí “fiontar cheann de na Páirtithe Conarthacha” agus “fiontar de chuid an Pháirtí Chonarthaigh eile” fiontar de chuid na Stát Aontaithe nó fiontar Éireannach, do réir mar éilíos an comhthéacs.
(l) Ciallaíonn an téarma “buan-bhunachas”, nuair a húsáidtear é maidir le fiontar cheann de na Páirtithe Conarthacha, brainse, bainistíocht, monarcha nó áit sheasta eile ghnótha, ach ní fholaíonn sé gníomhaireacht mura bhfuil ag an ngníomhaire, agus mura bhfeidhmíonn sé de ghnáth, údarás, ginearálta chun conartha d'iomairliú agus a chríochnú thar ceann an fhiontar sin nó mura bhfuil stoc marsantais aige as a líonann sé orduithe go rialta thar a cheann. Ní measfar buan-bhunachas a bheith ag fiontar cheann de na Páirtithe Conarthacha i gcríocha an Pháirtí Chonarthaigh eile ar an aon-chúis go bhfuil deighleála gnótha á ndéanamh aige i gcríocha an Pháirtí Chonarthaigh eile sin trí ghníomhaire coimisiúin nó brócaer bona fide ag gníomhú dhó i ngnáth-chúrsa a ghnótha sa cháil sin. Má bhíonn áit sheasta ghnótha ar cothabháil ag fiontar cheann de na Páirtithe Conarthacha i gcríocha an Pháirtí Chonarthaigh eile go heisiach chun earraí nó marsantas a cheannach, ní bhéarfaidh sin amháin gur buan-bhunachas leis an bhfiontar sin an áit sheasta ghnótha sin. Má bhíonn ag gabháil le corparáid cheann de na Páirtithe Conarthacha fo-chorparáid is corparáid de chuid an Pháirtí Chonarthaigh eile nó atá ag gabháil do cheird nó gnó i gcríocha an Pháirtí Chonarthaigh eile sin (pé acu trí bhuanbhunachas é nó ar shlí eile) ní bhéarfaidh sin amháin gur buan-bhunachas leis an gcorparáid bhunaidh an fhochorparáid sin.
(2) Chun críocha Airteagal VI, VII, VIII, IX agus XIV, ní measfar cónaitheoir in Éirinn a bheith ag gabháil do cheird nó gnó sna Stáit Aontaithe in aon bhliain inchánach mura bhfuil buan-bhunachas ag an gcónaitheoir sin agus a láthair suímh sna Stáit Aontaithe sa bhliain inchánach sin. Cuirfidh Éire an prionsapal céanna i bhfeidhm, mutatis mutandis, i gcás cónaitheora sna Stáit Aontaithe.
(3) Nuair a bheas feidhm á tabhairt d'fhorála an Choinbhinsiúin seo ag ceann de na Páirtithe Conarthacha, aon téarma nach mínítear ar shí eile beidh leis, mura n-éilí an comhthéacs a mhalairt, an bhrí atá leis faoi na dlithe de chuid an Pháirtí Chonarthaigh sin a bhaineas leis na cánacha is ábhar don Choinbhinsiún seo.
Airteagal III.
(1) Ní bheidh fiontar Éireannach faoi réir cánach na Stát Aontaithe i leith a bhrabús tionscail nó tráchtála mura bhfuil sé ag gabháil do cheird nó gnó sna Stáit Aontaithe trí bhuan-bhunachas a bhfuil a láthair suímh ansin. Má bhíonn sé ag gabháil do cheird nó gnó amhlaidh, féadfar cáin na Stát Aontaithe d'fhorchur ar ioncam uile an fhiontair sin as gach bunadh sna Stáit Aontaithe.
(2) Ní bheidh fiontar de chuid na Stát Aontaithe faoi réir cánach Eireannaí i leith a bhrabús tionscaíl nó tráchtála mura bhfuil sé ag gabháil do cheird nó gnó in Éirinn trí bhuan-bhunachas a bhfuil a láthair suímh ansin. Má bhíonn sé ag gabháil do cheird nó gnó amhlaidh, féadfar cáin Éireannach d'fhorchur ar ioncam uile an fhiontair sin ó gach bunadh in Éirinn.
(3) I gcás fiontar cheann de na Páirtithe Conarthacha a bheith ag gabháil do cheird nó gnó i gcríocha an Pháirtí Chonarthaigh eile trí bhuan-bhunachas a bhfuil a láthair suímh sna críocha sin, cuirfear i leith an bhuan-bhuanachais sin na brabúis tionscail nó tráchtála a mbeadh súil go saothródh sé iad dá mba fiontar neamhspleách é a bhí ag gabháil do na gníomhachta céanna nó gníomhachta dá samhail faoi na coinníollacha céanna nó coinníollacha dá samhail agus a bhí ag deighleáil, ar raon láimhe uaidh, leis an bhfiontar ar buan-bhunachas de é, agus measfar, faoi réir dlí an Pháirtí Chonarthaigh eile sin, gur ioncam as bunaidh laistigh de chríocha an Pháirtí Chonarthaigh eile sin na brabúis a cuirfear i leith an bhuan-bhunachais sin amhlaidh.
(4) Nuair a beifear á chinneadh cad iad na brabúis tionscail nó tráchtála as bunaidh laistigh de chríocha cheann de na Páirtithe Conarthacha a fuair fiontar de chuid an Pháirtí Chonarthaigh eile, ní measfar aon bhrabúis a theacht as ceannach earraí nó marsantais laistigh de chríocha an chéad Pháirtí Chonarthaigh sin a bheas déanta ag an bhfiontar sin agus as an gceannach sin amháin.
Airteagal IV.
Má dhéanann fiontar cheann de na Páirtithe Conarthacha, de bhíthin é a bheith páirteach i mbainistí, rialú nó caipiteal fiontair de chuid an Pháirtí Chonarthaigh eile, coinníollacha, ina gcaidreamh tráchtála nó airgeadais, a shocrú leis an bhfiontar deiridh sin nó d'fhorchur air, agus go mbeidh na coinníollacha sin difriúil leis na coinníollacha a déanfaí le fiontar neamhspleách, ansin, aon bhrabúis d'fhaibhreodh sa ghnáth-shlí chun ceann de na fiontair ach nár fhaibhrigh amhlaidh de bhíthin na gcoinníollacha sin, féadfar iad d'áireamh ar bhrabúis an fhiontair sin agus cáin a chur orthu dá réir sin.
Airteagal V.
(1) D'ainneoin forál Airteagal III agus IV den Choinbhinsiún seo, na brabúis a gheobhas duine is cónaitheoir in Éirinn, nó a gheobhas corparáid Éireannach, as oibriú long a bheas doiciméadaithe nó aerarthaí a bheas cláraithe faoi dhlithe na hÉireann, beid díolmhaithe ó cháin na Stát Aontaithe.
(2) D'ainneoin forál Airteagal III agus IV den Choinbhinsiúin seo, na brabúis a gheobhas saoránach de na Stáit Aontaithe nach gcónaíonn in Éirinn, nó a gheobhas corparáid de chuid na Stát Aontaithe, as oibriú long a bheas doiciméadaithe nó aerárthaí a bheas cláraithe faoi dhlithe na Stát Aontaithe, beid díolmhaithe ó cháin Éireannach.
(3) Ní measfar go ndéanann an tAirteagal seo difir don chomhshocraíocht idir Éire agus na Stáit Aontaithe, lena ndéantar socrú chun díolmhadh comharaíochta ó cháin ioncaim a bheith ag brabúis loingseoireachta, a rinneadh idir Rialtas na Stát Aontaithe agus, Rialtas na hÉireann trí mhalairtiú Nótaí dar dáta Lúnasa 24, 1933 agus Eanáir 8, 1934.
Airteagal VI.
(1) Ní mó ná 15 faoin gcéad ráta cánach na Stát Aontaithe ar dhíbhinní, ó chorparáid de chuid na Stát Aontaithe, a gheobhas cónaitheoir in Éirinn atá faoi réir cánach Eireannaí maidir leis na díbhinní sin agus nach bhfuil ag gabháil do cheird ná gnó sna Stáit Aontaithe: ar choinníoll nach mó ná chúig faoin gcéad an ráta cánach sin más é atá sa chónaitheoir sin corparáid a rialaíos go díreach nó go neamhdhíreach 95 faoin gcéad ar a laghad den chumhacht vótála go léir sa chorparáid a íocas an díbhinn agus nach bhfaightear thar 25 faoin gcéad d'ioncam comhlán chorparáid íoctha na díbhinne as ús agus díbhinní, seachas ús agus díbhinní ó na fo-chorparáidí féin. Ní bheidh feidhm ag an laghdú sin sa ráta go dtí chúig faoin gcéad má bhíonn caidreamh an dá chorparáid arna chomhshocrú nó á chothabháil go príomha d'fhonn an ráta laghdaithe sin d'fháil.
(2) Aon díbhinní as bunaidh in Éirinn a gheobhas duine (a) is cónaitheoir sna Stát Aontaithe, (b) atá faoi réir cánach na Stát Aontaithe maidir leis na díbhinní sin, agus (c) nach bhfuil ag gabháil do cheird ná gnó in Éirinn, beid díolmhaithe ó fhorcháin Éireannach.
(3) Féadfaidh ceachtar de na Páirtithe Conarthacha an tAirteagal seo d'fhorceannadh trí fhógra scríofa á fhorceannadh a thabhairt don Pháirtí Conarthach eile, trí mheáin taidhleoireachta, an tríochadú lá de Mheitheamh, nó roimhe sin, in aon bhliain chaileandair tar éis na bliana caileandair a malairteofar na hionstraimí daingniúcháin, agus sa chás sin scoirfidh mír (1) de seo d'éifeacht a bheith aici maidir le cáin na Stát Aontaithe ar an gcéad lá d'Eanáir agus dá éis sin agus scoirfidh mír (2) de seo d'éifeacht a bheith aici maidir le cáin Éireannach ar an séú lá d'Aibreán agus dá éis sin sa chéad bhliain chaileandair i ndiaidh na bliana caileandair a bhéarfar an fógra sin.
Airteagal VII.
(1) Aon ús (ar bhannaí, urrúis, nótaí, bintiúir, nó aon tsaghas eile fiachaís), as bunaidh sna Stáit Aontaithe, a gheobhas cónaitheoir in Éirinn atá faoi réir cánach Eireannaí maidir leis an ús sin agus nach bhfuil ag gabháil do cheird ná gnó sna Stáit Aontaithe, beidh sé díolmhaithe ó cháin na Stát Aontaithe; ach ní bheidh feidhm ag an díolúine sin maidir le hús den tsórt sin arna íoc ag corparáid de chuid na Stát Aontaithe le corparáid a bhfuil a cónaí in Éirinn agus a rialaíos, go díreach nó go neamhdhíreach, níos mó ná 50 faoin gcéad den chumhacht vótála go léir i gcorparáid íoctha an úis.
(2) Aon ús (ar bhannaí, urrúis, nótaí, bintiúir, nó aon tsaghas eile fiachais), as bunaidh in Éirinn, a gheobhas cónaitheoir sna Stát Aontaithe atá faoi réir cánach na Stát Aontaithe agus nach bhfuil ag gabháil do cheird ná gnó in Éirinn, beidh sé díolmhaithe ó cháin Éireannach; ach ní bheidh feidhm ag an díolúine sin maidir le hús den tsórt sin arna íoc ag corparáid a bhfuil a cónaí in Éirinn le corparáid de chuid na Stát Aontaithe a rialaíos, go díreach nó go neamhdhíreach, níos mó ná 50 faoin gcéad den chumhacht vótála go léir i gcorparáid íoctha an úis.
Airteagal VIII.
(1) Aon rí-chíosa agus suimeanna eile a híocfar mar chomaoin as úsáid a dhéanamh, nó as é a bheith de phríbhléid úsáid a dhéanamh, de chóipchirt, paitinní, dearachta, próiseanna agus foirmlí rúnda, trádmharcanna agus maoin eile dá samhail sin, agus a bheas á bhfáil as bunaidh sna Stáit Aontaithe ag cónaitheoir in Éirinn atá faoi réir cánach Eireannaí maidir leis na rí-chíosa nó na suimeanna eile sin agus nach bhfuil ag gabháil do cheird ná gnó sna Stáit Aontaithe, beid díolmhaithe ó cháin na Stát Aontaithe.
(2) Aon rí-chíosa agus suimeanna eile a híocfar mar chomaoin as úsáid a dhéanamh, nó as é a bheith de phríbhléid úsáid a dhéanamh de chóipchirt, paitinní, dearachta, próiseanna agus foirmlí rúnda, trádmharcanna agus maoin eile dá samhail sin, agus a bheas á bhfáil as bunaidh in Éirinn ag cónaitheoir sna Stát Aontaithe atá faoi réir cánach na Stát Aontaithe maidir leis na rí-chíosa nó na suimeanna eile sin agus nach bhfuil ag gabháil do cheird ná gnó in Éirinn, beid díolmhaithe ó cháin Éireannach.
(3) Chun críocha an Airteagail seo measfar go bhfolaíonn an téarma “rí-chíosa” cíosóireachta i leith scannán pictiúirí reatha.
Airteagal IX.
(1) Ní mó ná 15 faoin gcéad ráta cánach na Stát Aontaithe ar rí-chíosa, i leith mianaigh nó coiréil d'oibriú nó i leith ábhar maoine nádúrtha a bhaint ar shlí eile, agus ar chíosóireachta, as maoin réadach nó as leas i maoin réadach, a bheas á bhfáil as bunaidh sna Stáit Aontaithe ag cónaitheoir in Éirinn atá faoi réir cánach Eireannaí maidir leis na rí-chíosa agus na cíosóireachta sin agus nach bhfuil ag gabháil do cheird ná gnó sna Stáit Aontaithe: ar choinníoll go bhféad faidh aon chónaitheoir den tsórt sin a ghlacadh de roghain bheith faoi réir cánach na Stát Aontaithe in aghaidh aon bhliana áirithe amhail is dá mbeadh an cónaitheoir sin ina chónaí agus ag gabháil do cheird nó gnó sna Stáit Aontaithe.
(2) Aon rí-chíosa, i leith mianaigh nó coiréil d'oibriú nó i leith ábhar maoine nádúrtha a bhaint ar shlí eile, agus aon chíosóireachta, as maoin réadach nó as leas i maoin réadach, a bheas á bhfáil as bunaidh in Éirinn ag duine (a) is cónaitheoir sna Stát Aontaithe, (b) atá faoi réir cánach na Stát Aontaithe maidir leis na rí-chíosa agus na cíosóireachta sin, agus (c) nach bhfuil ag gabháil do cheird ná gnó in Éirinn, beid díolmhaithe ó fhorcháin Éireannach.
Airteagal X.
(1) Aon tuarastal, páigh, luach saothair dá samhail sin, nó pinsean, a íocfas Rialtas Stát Aontaithe Mheíríce le duine (seachas saoránach d'Éirinn nach saoránach de na Stát Aontaithe freisin) i leith seirbhísí a rinneadh do na Stáit Aontaithe i gcomhlíonadh feidhmeanna rialtais, beidh sé díolmhaithe ó cháin Éireannach.
(2) Aon tuarastal, páigh, luach saothair dá samhail sin, nó pinsean, a íocfas Rialtas na hÉireann le duine (seachas saoránach de na Stáit Aontaithe nach saoránach d'Éirinn freisin) i leith seirbhísí a rinneadh d'Éirinn i gcomhlíonadh feidhmeanna rialtais, beidh sé díolmhaithe ó cháin na Stát Aontaithe.
(3) Ní bheidh feidhm ag forála an Airteagail seo maidir le híocaíochta i leith seirbhísí a rinneadh i ndáil le haon cheird nó gnó a sheolas ceachtar de na Páirtithe Conarthacha le haghaidh brabúis.
Airteagal XI.
(1) Beidh duine is cónaitheoir in Éirinn díolmhaithe ó cháin na Stát Aontaithe ar chúiteamh i seirbhísí pearsanta (lena n-áirítear seirbhísí gairmiúla) a rinneadh i rith na bliana inchánach, laistigh de na Stáit Aontaithe, más rud é (a) go bhfuil sé tar éis tréimhse nó tréimhsí nach mó san iomlán ná 183 lá a chaitheamh sna Stáit Aontaithe i rith na bliana inchánach sin, agus (b) gur le haghaidh nó thar ceann pearsan a chónaíos in Éirinn a rinneadh na seirbhísí sin.
(2) Beidh duine is cónaitheoir sna Stát Aontaithe díolmhaithe ó cháin Éireannach ar bhrabúis, sochair oifige, nó luach saothair eile i leith seirbhíse pearsanta (lena n-áirítear seirbhísí gairmiúla) a rinneadh in Éirinn, in aon bhliain mheasúnuithe, más rud é (a) go bhfuil sé tar éis tréimhse nó tréimhsí nach mó san iomlán ná 183 lá a chaitheamh in Éirinn i rith na bliana measúnuithe sin, agus (b) gur le haghaidh nó thar ceann pearsan a chónaíos sna Stáit Aontaithe a rinneadh na seirbhísí sin.
Airteagal XII.
(1) Aon phinsean (seachas pinsean lena mbaineann Airteagal X) agus aon bhlianacht saoil, as bunaidh sna Stáit Aontaithe, a gheobhas duine is cónaitheoir in Éirinn, beidh sé díolmhaithe ó cháin na Stát Aontaithe.
(2) Aon phinsean (seachas pinsean lena mbaineann Airteagal X) agus aon bhlianacht saoil, as bunaidh in Éirinn, a gheobhas duine is cónaitheoir sna Stát Aontaithe, beidh sé díolmhaithe ó cháin Éireannach.
(3) Ciallaíonn an téarma “blianacht saoil” suim áirithe is iníoctha go tréimsiúil ag tráthanna áirithe, ar feadh saoil nó ar feadh tréimhse sonraithe nó tréimhse infhionnta, faoi oblagáid chun na híocaíochta a dhéanamh i gcomaoin airgid a híocadh.
Airteagal XIII.
(1) Faoi réir ailt 131 de Chód Ioncaim Intíre na Stát Aontaithe mar bheas éifeacht aige an lá a bheas an Coinbhinsiún seo tar éis teacht in éifeacht, lamhálfar cáin Éireannach mar chreidmheas i gcoinne cánach na Stát Aontaithe. Chuige sin, measfar fáltaí díbhinne d'íoc corparáid is cónaitheoir in Éirinn a bheith tar éis an cháin ioncaim Éireannach d'íoc is iomchuí don díbhinn sin má roghnaíonn an fáltaí sin méid na cánach ioncaim Eireannaí sin d'áireamh ar a ioncam comhlán chun críocha cánach na Stát Aontaithe. Chun críocha an Airteagail seo amháin, aon ioncam, as bunaidh sa Riocht Aontaithe, a gheobhas duine a chónaíos in Éirinn, measfar gur ioncam as bunaidh in Éirinn é má tá an t-ioncam sin gan bheith faoi réir cánach ioncaim na Ríochta Aontaithe.
(2) Faoi réir pé forál (nach ndéanfaidh difir dá phrionsapal ginearálta seo) a hachtófar in Éirinn, déanfar cáin de chuid na Stát Aontaithe. is iníoctha i leith ioncaim as bunaidh sna Stáit Aontaithe, a lamháil mar chreidmheas i gcoinne aon chánach Eireannaí is iníoctha i leith an ioncaim sin. I gcás inar gnáth-dhíbhinn d'íoc corparáid de chuid na Stát Aontaithe an t-ioncam sin, áireofar sa chreidhmeas sin (i dteannta aon chánach ioncaim de chuid na Stát Aontaithe a baineadh as an díbhinn sin nó a forchuireadh uirthi) an cháin ioncaim de chuid na Stát Aontaithe a forchuireadh ar an gcorparáid sin i leith a brabús, agus i gcás inar díbhinn í a híocadh ar scaireanna tosaíochta rannpháirteacha, agus a ionadaíos díbhinn do réir an ráta shocair chun a bhfuil teideal ag na scaireanna maraon le rannpháirteachas breise i mbrabúis, déanfar an cháin sin ar bhrabúis d'áireamh chomh maith, sa mhéid go bhfuil breis ag an díbhinn ar an ráta socair sin.
(3) Chun críocha an Airteagail seo, measfar, maidir le cúiteamh, brabúis, sochar oifige agus luach saothair eile as seirbhísí pearsanta (lena n-áirítear seirbhísí gairmiúla), gur ioncam iad as bunaidh laistigh de chríocha an Pháirtí Chonarthaigh ina ndearnadh na seirbhísí sin.
Airteagal XIV.
Beidh cónaitheoir in Éirinn nach bhfuil ag gabháil do cheird ná gnó sna Stáit Aontaithe díolmhaithe ó cháin na Stát Aontaithe ar ghnóthachain as sócmhainní caipitiúla a dhíol nó a mhalairtiú.
Airteagal XV.
(1) Aon díbhinní agus ús a íocfas corparáid Éireannach an chéad lá d'Eanáir, nó dá éis, sa bhliain chaileandair a malairteofar na hionstraimí daingniúcháin, beid díolmhaithe ó cháin na Stát Aontaithe ach amháin nuair is saoránach de na Stáit Aontaithe nó cónaitheoir sna Stáit Aontaithe nó corparáid de chuid na Stát Aontaithe an fáltaí.
(2) Aon díbhinní agus ús a íocfas corparáíd de chuid na Stát Aontaithe, an 6ú lá d'Aibreán, nó dá éis, sa chéad bhliain mheasúnuithe a sonraítear in Airteagal XXII (2) (b) (i) den Choinbhinsiún seo, beid díolmhaithe ó cháin Éireannach ach amháin nuair is cónaitheoir in Éirinn an fáltaí.
Airteagal XVI.
Beidh corparáid Éireannach díolmhaithe ó cháin na Stát Aontaithe ar a tuilleamh, a brabúis, a hioncam nó a barrachas, carnaithe nó neamh-dháilithe, más daoine is cónaitheoirí in Éirinn a rialaíos go díreach nó go neamhdhíreach, ar feadh leath deiridh na bliana inchánach, níos mó ná 50 faoin gcéad den chumhacht vótála go léir sa chorparáid sin.
Airteagal XVII.
(1) An dliteanas, i leith cánach ioncaim na Stát Aontaithe d'aon bhliain inchánach a thosnaigh roimh an 1ú Eanáir, 1936, atá ar aon duine (seachas saoránach de na Stáit Aontaithe) a chónaíos in Éirinn, nó ar aon chorparáid Éireannach, agus a bheas gan íoc ar dháta an Choinbhinsiúin seo a shíniú, féadfar é a choigeartú ar fhoras a bheas chun sástachta Choimisinéir Ioncaim Intíre na Stát Aontaithe: ar choinníoll nach mbeidh an méid a bheas le híoc chun an dliteanas sin a ghlanadh níos mó ná méid an dliteanais a cinnfí dá mbeadh—
(a) Acht Ioncaim na Stát Aontaithe, 1936, ach amháin i gcás corparáide Eireannaí ina raibh níos mó ná 50 faoin gcéad den chumhacht vótála go léir dá rialú go díreach nó go neamhdhíreach, ar feadh leath deíridh na bliana inchánach, ag saoránaigh de na Stáit Aontaithe, nó cónaitheoirí sna Stáit Aontaithe, agus
(b) Airteagail XV agus XVI den Choinbhinsiún seo, in éifeacht don bhliain sin. Mura raibh an cáin-íocóir ag gabháil, do réir bhrí an Achta Ioncaim sin, do cheird nó gnó sna Stáit Aontaithe agus mura raibh oifig ná áit ghnótha aige ann i rith na bliana inchánach, ní bheidh an méid úis agus pionós níos mó ná 50 faoin gcéad de mhéid na cánach ar ríomhadh an t-ús agus na pionóis sin ina leith.
(2) An cháin ioncaim de chuid na Stát Aontaithe a bheas, ar dháta an Choinbhinsiúin seo a shíniú, gan íoc i leith aon bhliana inchánach i thosnaigh tar éis an t-aonú lá tríochad de Nollaig, 1935, agus roimh an gcéad lá d'Eanáir sa bhliain chaileandair a malairteofar na hionstraimí daingniúcháin, í gcás duine a chónaíos in Éirinn, nó i gcás aon chorparáide Eireannaí, cínnfear í amhail is dá mbeadh forála Airteagal XV agus XVI den Choinbhinsiún seo in éifeacht don bhliain inchánach sin.
(3) Ní bheidh feidhm ag forála míre (1) den Arteagal seo—
(a) mura gcomhadaí an cáin-íocóir leis an gCoimisinéir Ioncaim Intíre, ar nó roimh an aonú lá tríochad de Nollaig sa dara bliain chaileandair i ndiaidh na bliana caileandair a malairteofar na hionstraimí daingniúcháin, iarratas á iarraidh an dliteanas sin i leith cánach a choigeartú amhlaidh agus mura dtuga sé pé eolas a iarrfas an Coimisinéir; ná
(b) in aon chás ina bhfuil an Coimisinéir sásta gur calaois le hintinn an cháin d'iomghabháil is cúis le haon easnamh cánach.
Airteagal XVIII.
Aon ollamh nó múinteoir as críocha cheann de na Páirtithe Conarthacha a bhéarfas cuairt ar chríocha an Pháirtí Chonarthaigh eile chun bheith ag múinteoireacht, ar feadh treimhse nach sia ná dhá bhliain, in ollscoil, coláiste, scoil nó foras oideachais eile i gcríocha an Pháirtí Chonarthaigh eile sin, déanfaidh an Páirtí Conarthach eile é á dhíolmhadh ó cháin ar a luach saothair as an múinteoireacht sin don tréimse sin.
Airteagal XIX.
Aon mhac léinn nó príntíseach gnótha ó chríocha cheann de na Páirtithe Conarthacha a bheas ag fáil oideachais nó tréineála lánaimsire i gcríocha an Pháirtí Chonarthaigh eile, déanfaidh an Páirtí Conarthach eile sin é a dhíolmhadh ó cháin ar íocaíochta a bhéarfar dó ó phearsain laistigh de chríocha an chéad Pháirtí Chonarthaigh sin chun críocha a chothabhála, a oideachais nó a thréineála.
Airteagal XX.
(1) Déanfaidh údaráis chánachais na bPáirtithe Conarthacha pé eolas (is eolas a bheas ar fáil faoi dhlithe cánachais na bPáirtithe Conarthacha faoi seach) a mhalairtiú is gá chun forála an Choinbhinsiúin seo a chur i gcrích nó chun calaois a chosc nó forála reachtúla a riaradh i gcoinne seachanta dlíthiúla maidir leis na cánacha is ábhar don Choinbhinsiún seo. Aon eolas a malairteofar amhlaidh, coimeádfar ina rún é agus ní nochtfar é d'aon duine seachas na daoine a mbeidh baint acu le measúnú agus bailiú na gcánach is ábhar don Choinbhinsiún seo. Ní malairteofar aon eolas a nochtfadh aon rún ceirde ná aon phróis cheirde.
(2) Mar a húsáidtear é san Airteagal seo, ciallaíonn an téarma “údaráis chánachais”, i gcás na Stát Aontaithe, an Coimisinéir Ioncaim Intíre nó a ionadaí údaraithe agus, i gcás na hÉireann, na Coimisinéirí Ioncaim nó a n-ionadaí údaraithe.
Airteagal XXI.
(1) Faid a bheas náisiúnaigh cheann de na Páirtithe Conarthacha ina gcónaí i gcríocha an Pháirtí Chonarthaigh eile, ní déanfar, sna críocha sin, iad a chur faoi chánacha seachas mar, ná thar mar, a cuirtear ar náisiúnaigh an Pháirtí Chonarthaigh eile sin a chónaíos ina chríocha.
(2) Ciallaíonn an téarma “náisiúnaigh”, mar a húsáidtear é san Airteagal seo—
(a) Maidir le hEirínn, gach saoránach d'Éirinn; agus
(b) Maidir leis na Stáit Aontaithe, saoránaigh de na Stáit Aontaithe;
agus folaíonn sé gach pearsa dhlíthiúil, comhpháirtíocht agus comhlachas a gheibheann a stáideas sa cháil sin ó na dlithe, nó a cruthnaíodh nó a heagraíodh faoi na dlithe, atá i bhfeidhm in aon chríocha de chuid na bPáirtithe Conarthacha lena mbaineann an Coinbhinsiún seo.
Airteagal XXII.
(1) Déanfar an Coinbhinsiún seo a dhaingniú agus na hionstraimí daingniúcháin a mhalairtiú i Washington, Ceantar Columbia, a luaithe is féidir.
(2) Ar na daingniúcháin a mhalairtiú, beidh éifeacht ag an gCoinbhinsiún seo—
(a) maidir le cáin na Stát Aontaithe, do na blianta inchánach a thosnós ar an gcéad lá d'Eanáir, nó dá éis, sa bhliain chaileandair a malairteofar na hionstraimí daingniúcháin;
(b) (i) maidir le cáin ioncaim Éireannach, don bhliain mheasúnuithe a thosnós ar an 6ú lá d'Aibreán sa bhliain chaileandair a malairteofar na hionstraimí daingniúcháin agus blianta dá éis sin;
(ii) maidir le forcháin Éireannach, don bhliain mheasúnuithe a thosnós ar an 6ú lá d'Aibreán díreach roimh an mbliain chaileandair a malairteofar na hionstraimí daingniúcháin, agus blianta dá éis sin; agus
(iii) maidir le cáin bhrabús corparáide Éireannach, d'aon tréimhse chuntasaíochta inmhuirir a thosnós ar an gcéad lá d'Aibreán, nó dá éis, sa bhliain chaileandair a malairteofar na hionstraimí daingniúcháin, agus don chuid neamhchaite d'aon tréimhse chuntasaíochta inmhuirir a bheas ar rith ar an dáta sin.
Airteagal XXIII.
(1) Leanfaidh an Coinbhinsiún seo d'éifeacht a bheith aige ar feadh tréimhse éiginnte ach féadfaidh ceachtar de na Páirtithe Conarthacha, ar nó roimh an 30ú lá de Mheitheamh in aon bhliain chaileandair i ndiaidh na bliana caileandair a malairteofar na hionstraimí daingniúcháin, fógra forceannta a thabhairt, trí mheáin taidhleoireachta, don Pháirtí Conarthach eile, agus má déantar amhlaidh scoirfidh an Coinbhinsiún seo d'éifeacht a bheith aige—
(a) maidir le cáin na Stát Aontaithe, do na blianta inchánach a thosnós ar an gcéad lá d'Eanáir, nó dá éis, sa bhliain chaileandair díreach i ndiaidh na bliana caileandair a bhéarfar an fógra sin;
(b) (i) maidir le cáin ioncaim Éireannach, d'aon bhliain mheasúnuithe a thosnós an 6ú lá d'Aibreán, nó dá éis, sa bhliain chaileandair díreach i ndiaidh na bliana caileandair a bhéarfar an fógra sin; (ii) maidir le forcháin Éireannach, d'aon bhliain mheasúnuithe a thosnós an 6ú lá d'Aibreán, nó dá éis, sa bhliain chaileandair a bhéarfar an fógra sin; agus (iii) maidir le cáin bhrabús corparáide Éireannach d'aon tréimhse chuntasaíochta inmhuirir a thosnós ar an gcéad lá d'Aibreán, nó dá éis, sa bhliain chaileandair díreach i ndiaidh na bliana caileandair a bhéarfar an fógra sin agus don chuid neamhchaite d'aon tréimhse chuntasaíochta inmhuirir a bheas ar rith ar an dáta sin.
(2) Má foirceanntar an Coinbhinsiún seo nó aon Airteagal de, ní bheidh d'éifeacht aige sin go n-athbheofar aon chonradh ná comshocraíocht a cealaítear leis an gCoinbhinsiún seo nó le conartha a rinneadh roimhe seo idir na Páirtithe Conarthacha.
DA FHIANU SIN tá na Lánchumhachtóirí thuas-ainmnithe tar éis an Coinbhinsiún seo a shíniú agus a séalaí a ghreamú dhe.
Arna dhéanamh i mBaile Atha Cliath, i ndúblach, an tríú lá déag seo de Mheán Fómhair, 1949.
Thar ceann Rialtas na hÉireann:
P. MAC GIOLLAGÁIN
SEÁN MAC GIOLLA BHRIGHDE.
Thar Ceann Rialtas Stát Aontaithe Mheirice:
GEORGE A. GARRETT.
CUID II.
FORALA MAIDIR LE FAOISEAMH O CHAIN IONCAIM (LENA nAIRITEAR FORCHAIN) AGUS O CHAIN BHRABUS CORP-ARAIDE I BHFOIRM CHREIDMHEASA I LEITH CANACH NA STAT AONTAITHE.
Leiriu.
1. Sa Chuid seo den Sceideal—
ciallaíonn an abairt “an Coinbhinsiún” an coinbhinsiún atá leagtha amach i gCuid I den Sceideal seo;
folaíonn an abairt “cáin ioncaim” forcháin ach amháin mar a n-éilíonn an comhthéacs a mhalairt;
ciallaíonn an abairt “ioncam”, maidir le cáin bhrabús corparáide, brabúis;
ciallaíonn an abairt “na cánacha Eireannacha” cáin ioncaim (lena n-áirítear forcháin) agus cáin bhrabús corparáide;
tá leis an abairt “cáin na Stát Aontaithe” an bhrí atá léi in Airteagal I den Choinbhinsiún.
Ginearalta.
2.—(1) Faoi réir forál na Coda seo den Sceideal seo, más rud é, faoin gCoinbhinsiún, go mbeidh creidmheas le lamháil i gcoinne aon cheann de na cánacha Eireannacha is inmhuirir i leith aon ioncaim, déanfar méid na gcánach Éireannach is inmhuirir amhlaidh a laghdú méid an chreidmheasa.
(2) Aon chreidmheas a lamhálfar, úsáidfear ar dtús é chun laghdú a dhéanamh ar mhéid aon chánach brabús corparáide is inmhuirir i leith an ioncaim agus, sa mhéid nach féidir é d'úsáid amhlaidh, chun laghdú a dhéanamh ar an gcáin ioncaim is inmhuirir ina leith sin.
(3) Ní údaraíonn aon ní sa mhír seo creidmheas a lamháil i gcoinne aon chánach Eireannaí nach bhfuil creidmheas inlamhálta ina coinne faoin gCoinbhinsiún.
Ceanglais maidir le corpru agus conai.
3.—(1) Ní lamhálfar creidmheas i gcoinne cánach brabús corparáide mura bhfuil an chuideachta, a bhfuil an cháin bhrabús corparáide inmhuirir i leith a hioncaim, corpraithe le dlithe, nó faoi dhlithe, an Stáit.
(2) Ní lamhálfar creidmheas i gcoinne cánach ioncaim d'aon bhliain mheasúnuithe mura bhfuil an phearsa, a bhfuil an cháin inmhuirir i leith a ioncaim, ina chónaí sa Stát don bhliain sin.
Teora leis an gCreidmheas iomlan—cain bhrabus corparaide.
4. An méid creidmheasa a lamhálfar i gcoinne cánach brabús corparáide do cháin na Stát Aontaithe i leith aon ioncaim, ní raghaidh sé thar an gcáin bhrabús corparáide is inchurtha i leith an ioncaim sin.
Teora leis an gcreidmheas iomlan—cain ioncaim.
5.—(1) An méid creidmheasa a lamhálfar i gcoinne cánach ioncaim do cháin na Stát Aontaithe i leith aon ioncaim, ní raghaidh sé thar an tsuim a gheofaí trí mhéid an ioncaim sin a ríomh do réir na nAcht Cánach Ioncaim (lena n-áirítear an tAcht seo) agus trína chur ansin faoi mhuirear cánach ioncaim don bhliain mheasúnuithe a bhfuil creidmheas le lamháil ina haghaidh, ach sin do réir an ráta seo a leanas, is é sin le rá—
(a) i gcás pearsan a bhfuil cáin ioncaim, ach nach bhfuil forcháin, inmhuirir ar a ioncam, ráta a fionnfar tríd an gcáin ioncaim is iníoctha ag an bpearsa sin don bhliain sin a roinnt ar mhéid iomlán ioncaim na pearsan sin don bhliain sin;
(b) i gcás pearsan a bhfuil forcháin inmhuirir ar a ioncam, suim na rátaí seo a leanas—
(i) an ráta dob iomchuí ina chás dá mbeadh cáin ioncaim, ach nach mbeadh forcháin, inmhuirir ar a ioncam; agus
(ii) an ráta a fionnfar tríd an bhforcháin is iníoctha aige don bhliain sin a roinnt ar mhéid a ioncaim iomlán don bhliain sin;
Ar choinníoll, más rud é, faoin gCoinbhinsiún, nach bhfuil creidmheas le lamháil i gcoinne forchánach don bhliain, go ríomhfar an ráta i ngach cás mar ríomhtar é i gcás pearsan a bhfuil cáin ioncaim, ach nach bhfuil forcháin, inmhuirir ar a n-ioncam, agus más rud é, faoin gCoinbhinsiún, nach bhfuil creidmheas le lamháil ach amháin i gcoinne forchánach don bhliain, gurb é ráta a bheas ann an ráta a fionnfar tríd an bhforcháin is iníoctha ag an bpearsa áirithe don bhliain a roinnt ar mhéid a ioncaim iomláin don bhliain.
(2) Chun an ráta sin a chinneadh, déanfar an cháin is iníoctha ag aon phearsa d'aon bhliain a ríomh gan aird ar aon fhaoíseamh i leith préimheanna árachais saoil agus gan aon laghdú ar an gcéanna i leith aon chreidmheasa a lamháladh nó atá le lamháil faoin gCoinbhinsiún, ach measfar í a bheith arna laghdú méid aon chánach atá an phearsa áirithe i dteideal, ar shlí seachas faoi Riail 20 de na Rialacha Ginearálta, a mhuirearú i gcoinne aon phearsan eile, agus measfar ioncam iomlán aon phearsan a bheith arna laghdú méid aon ioncaim a bhfuil an phearsa sin i dteideal cáin ioncaim a mhuirearú air mar adúradh.
(3) I gcás ina mbeidh creidmheas i leith cánach na Stát Aontaithe le lamháil i leith aon ioncaim agus go mbeadh, mura mbeadh forála na fo-mhíre seo, aon fhaoiseamh le lamháil i leith an ioncaim sin faoi fhorála ailt 3 den Acht Airgeadais, 1941 (Uimh. 14 de 1941), arna leasú le halt 2 den Acht Airgeadais, 1943 (Uimh. 16 de 1943), ní lamhálfar an faoiseamh sin.
6. Gan dochar d'fhorála na míre deiridh roimhe seo, ní raghaidh an creidmheas iomlán a lamhálfar do phearsa i gcoinne cánach ioncaim d'aon bhliain mheasúnuithe thar an gcáin ioncaim iomlán is iníoctha ag an bpearsa áirithe don bhliain mheasúnuithe sin, lúide aon cháin atá an phearsa sin i dteideal, seachas faoi Riail 20 de na Rialacha Ginearálta, a mhuirearú i gcoinne aon phearsan eile.
Eifeacht liuntais no creidmheasa ar riomh ioncaim.
7.—(1) Faoi réir forál na míre seo, i gcás ina mbeidh creidmheas in aghaidh cánach na Stát Aontaithe le lamháil i gcoinne aon cheann de na cánacha Éireannacha i leith aon ioncaim, ní déanfar aon asbhaint in aghaidh cánach na Stát Aontaithe (pé acu i leith an ioncaim sin nó aon ioncaim eile é) nuair a bheas méid an ioncaim sin á ríomh chun críocha cánach brabús corparáide.
(2) Má bhíonn díbhinn ar áireamh san ioncam agus más rud é, faoin gCoinbhinsiún, go mbeidh cáin de chuid na Stát Aontaithe, nach inmhuirir go díreach ná trí asbhaint i leith na díbhinne, le cur i gcuntas nuair a beifear á bhreithniú an bhfuil aon chreidmheas le lamháil, agus má tá, cad é an méid é, i gcoinne na gcánach Éireannach i leith na díbhinne, déanfar, chun críocha cánach brabús corparáide, méid an ioncaim d'áireamh amhail is dá mbeadh sé arna mhéadú an méid de cháin na Stat Aontaithe, nach inmhuirir amhlaidh, a bheas le cur i gcuntas agus méid na creidiúna á ríomh.
(3) D'ainneoin aon ní sna forála roimhe seo den mhír seo, i gcás nach féidir cuid de cháin na Stát Aontaithe i leith an ioncaim (lena n-áirítear aon cháin den tsórt sin a bheas, faoi fho-mhír (2) den mhír seo, le háireamh mar ní a mhéadaíos méid an ioncaim) a lamháil mar chreidmheas i gcoinne aon cheann de na cánacha Éireannacha, déanfar, chun críocha cánach brabús corparáide, méid an ioncaim d'áireamh amhail is dá mbeadh sé arna laghdú an chuid sin den cháin sin na Stát Aontaithe.
8.—(1) I gcás ina mbeidh creidmheas in aghaidh cánach na Stát Aontaithe le lamháil i gcoinne aon cheann de na cánacha Éireannacha i leith aon ioncaim, beidh éifeacht ag na forála seo a leanas den mhír seo maidir le méid an ioncaim sin a ríomh chun críocha cánach ioncaim.
(2) I gcás ina mbeidh an cháin ioncaim is iníoctha ag brath ar an méid a fuarthas sa Stát, déanfar an méid sin d'áireamh amhail is dá mbeadh sé arna mhéadú méid an chreidmheasa is inlamhálta i gcoinne cánach ioncaim.
(3) I gcás nach mbeidh feidhm ag an bhfo-mhír dheiridh roimhe seo—
(a) ní déanfar aon asbhaint i leith cánach na Stát Aontaithe (pé acu i leith an ioncaim chéanna nó aon ioncaim eile é); agus
(b) má bhíonn díbhinn ar áireamh san ioncam agus más rud é, faoin gCoinbhinsiún, go mbeidh cáin de chuid na Stát Aontaithe, nach inmhuirir go díreach ná trí asbhaint i leith na díbhinne, le cur i gcuntas nuair a beifear á bhreithniú an bhfuil aon chreidmheas le lamháil, agus, má tá, cad é an méid é, i gcoinne na gcánach Éireannach i leith na díbhinne, áireofar méid an ioncaim amhail is dá mbeadh sé arna mhéadú an méid de cháin na Stát Aontaithe, nach inmhuirir amhlaidh, a bheas le cur i gcuntas agus méid an chreidmheasa á ríomh; ach
(c) d'ainneoin aon ní sna forála roimhe seo den fho-mhír seo, i gcás ina mbeidh aon chuid de cháin na Stát Aontaithe i leith an ioncaim (lena n-áirítear aon cháin den tsórt sin a bheas, faoi chlásal (b) den fho-mhír seo, le háireamh mar ní a mhéadaíos méid an ioncaim) le lamháil mar chreidmheas i gcoinne cánach brabús corparáide, nó nach féidir í a lamháil mar chreidmheas i gcoinne aon cheann de na cánacha Éireannacha, déanfar, chun críocha cánach ioncaim, méid an ioncaim d'áireamh amhail is dá mbeadh sé arna laghdú an chuid sin de cháin sin na na Stát Aontaithe.
(4) Maidir le hioncam iomlán pearsan a ríomh chun an ráta a chinneadh a luaitear i mír 5 den Chuid seo den Sceideal seo, beidh éifeacht ag na forála sin roimhe seo den mhír seo faoi réir na modhnuithe seo a leanas—
(a) in ionad na tagairte i bhfo-mhír (2) do mhéid an chreidmheasa is inlamhálta i gcoinne cánach ioncaim, cuirfear tagairt do mhéid cánach na Stát Aontaithe i leith an ioncaim (agus, i gcás díbhinne, gan áireamh a dhéanamh ar cháin na Stát Aontaithe, nach inmhuirir go díreach ná trí asbhaint i leith na díbhinne), agus
(b) ní bheidh feidhm ag clásail (b) agus (c) d'fho-mhír (3),
agus, faoi réir na modhnuithe sin, beidh éifeacht acu maidir leis an ioncam go léir a bhfuil creidmheas le lamháil ina chás in aghaidh cánach Stát Aontaithe.
Forala speisialta maidir le dibhinni.
9. Más rud é, i gcás aon díbhinne, go mbeidh cáin de chuid na Stát Aontaithe, nach inmhuirir go díreach ná trí asbhaint i leith na díbhinne, le cur san áireamh, faoin gCoinbhinsiún, nuair a beifear á bhreithniú an bhfuil aon chreidmheas le lamháil agus, má tá, cad é an méid é, i gcoinne na gcánach Éireannach i leith na díbhinne, is í cáin de chuid na Stát Aontaithe, nach inmhuirir amhlaidh, a cuirfear san áireamh ná an cháin a thiteas ar an gcomhlucht corpraithe a íocas an díbhinn i leith na mbrabús iomchuí, sa mhéid go bhfuil sí inchurtha le ceart i leith na cionúireachta de na brabúis iomchuí is ionann agus an díbhinn.
Is iad na brabúis iomchuí—
(a) má híoctar an díbhinn in aghaidh tréimhse sonraithe, brabúis na tréimhse sin;
(b) mura n-íoctar an díbhinn in aghaidh tréimhse sonraithe ach go n-íoctar í as brabúis sonraithe, na brabúis sin;
(c) mura n-íoctar an díbhinn in aghaidh tréimhse sonraithe ná as brabúis sonraithe, brabúis na tréimhse deiridh dár hullmhaíodh cuntais an chomhluchta chorpraithe agus a chríochnaigh sar a raibh an díbhinn iníoctha:
Ar choinníoll, má tharlann, i gcás a thiocfas faoi fho-mhír (a) nó fo-mhír (c) den mhír seo, go mbeidh an díbhinn iomlán níos mó ná a mbeidh ar fáil le dáiliú de bhrabúis na tréimhse a luaitear sa bhfomhír sin (a) nó sa bhfo-mhír sin (c), pé acu é, gurb iad is brabúis iomchuí brabúis na tréimhse sin móide an oiread a bheas ar fáil le dáiliú de bhrabúis tréimhsí roimhe sin (seachas brabúis a dáileadh roimhe sin nó a háiríodh roimhe sin mar bhrabúis iomchuí chun críocha na mírc seo) agus is comhionann leis an mbarrachas; agus chun críocha an choinníll seo cuirfear san áireamh ar dtús brabúis na tréimhse is déanaí roimhe sin, ansin brabúis na tréimhse i déanaí roimhe sin arís, agus mar sin de.
10.—I gcás—
(a) ina bhforálann an Coinbhinsiún go bhfuil, maidir le díbhinní d'aicmí áirithe, agus nach bhfuil, maidir le díbhinní d'aicmí eile, cáin na Stát Aontaithe, nach inmhuirir go díreach ná trí asbhaint i leith díbhinní, le cur san áireamh nuair a beifear á bhreithniú an bhfuil aon chreidmheas le lamháil, agus, má tá, cad é an méid é, i gcoinne na gcánach Éireannach i leith na ndíbhinní; agus
(b) ina n-íocfar díbhinn nach d'aicme a bhforálann an Coinbhinsiún amhlaidh ina taobh,
ansin, má híoctar an díbhinn le cuideachta a rialaíos, go díreach nó go neamhdhíreach, méid nach lú ná leath na cumhachta vótála i gcuideachta íoctha na díbhinne, lamhálfar creidmheas amhail is dá mba dhíbhinn í d'aicme a bhforálann an Coinbhinsiún amhlaidh ina taobh.
Ilghneitheach.
11. Ní lamhálfar creidmheas faoin gCoinbhinsiún i gcoinne na gcánach Éireannach is inmhuirir i leith aon ioncaim le haon phearsa, más é rogha na pearsan áirithe nach lamhálfaí creidmheas i leith an ioncaim sin.
12. Más rud é, faoin gCoinbhinsiún, gur féidir faoiseamh a thabhairt sa Stát nó sna Stáit Aontaithe i leith aon ioncaim agus go ndealraíonn sé, maidir leis an measúnú le haghaidh cánach ioncaím nó cánach brabús corparáide a rinneadh i leith an ioncaim, nach i leith a mhéid iomláin a rinneadh é nó go bhfuil sé neamhchruinn ag féachaint don chreidmheas, más ann, atá le tabhairt faoin gCoinbhinsiún, féadfar aon mheasúnuithe breise a dhéanamh is gá chun a áirithiú go ndéanfar méid iomlán an ioncaim a mheasúnú agus go dtabharfar an creidmheas cuí, más ann, ina leith, agus i gcás an t-ioncam a chur ar iontaoibh aon phearsan sa Stát chun a íoctha, féadfar aon mheasúnú breise den tsórt sin i leith cánach ioncaim a dhéanamh ar fháltaí an ioncaim faoi Chás VI de Sceideal D.
13.—(1) Faoi réir forál míre 14 den Chuid seo den Sceideal seo, aon éileamh a déanfar ar liúntas i bhfoirm chreidmheasa in aghaidh cánach na Stát Aontaithe i leith aon ioncaim, cuirfear i scríbhinn é go dtí an cigire cánach tráth nach déanaí ná sé bliana ó dheireadh na bliana measúnuithe iomchuí, agus, má dhéanann an cigire cánach agóid i gcoinne aon éilimh den tsórt sin, éistfear agus cinnfear í ag na Coimisinéirí Speisialta amhail is dá mb'achomharc chucu é i gcoinne measúnuithe i leith cánach ioncaim, agus beidh feidhm dá réir sin, leis na modhnuithe is gá, ag na forála de na hAchta Cánach Ioncaim a bhaineas le hathéisteacht achomhairc nó le sonrú cáis le haghaidh tuairime na hArd-Chúirte ar phointe dlí.
(2) Sa mhír seo, ciallaíonn an abairt “an bhliain mheasúnuithe iomchuí”, maidir le creidmheas in aghaidh cánach na Stát Aontaithe i leith aon ioncaim, an bhliain mheasúnuithe a bhfuil cáin ioncaim le muirearú ar an ioncam sin, nó a mbeadh cáin ioncaim le muirearú uirthi dá mbeadh aon cháin ioncaim inmhuirir ina leith.
14. Má tharlann aon chreidmheas, a bheirtear faoin gCoinbhinsiún, a bheith iomarcach nó neamhdhóthaineach de dhroim aon choigeartuithe ar mhéid aon chánach is iníoctha sa Stát nó sna Stáit Aontaithe, ansin, aon ní sna hAchta Cánach Ioncaim, nó sna hachtacháin a bhaineas le cáin bhrabús corporáide, a theorannaíos an t-am chun measúnuithe nó éilithe ar fhaoisimh a dhéanamh, ní bheidh feidhm aige maidir le haon mheasúnú nó éileamh a thiocfas den choigeartú agus is measúnú nó éileamh a déanfar tráth nach déanaí ná sé bliana ón uair a rinneadh gach measúnú, coigeartú agus cinneadh eile den tsórt sin ba ghá chun a chinneadh an bhfuil aon chreidmheas le tabhairt, agus, má tá, cad é an méid é.
Number 18 of 1950.
FINANCE ACT, 1950.
ARRANGEMENT OF SECTIONS
Income Tax.
Section | |
Exemption of allowances: Griffith Settlement Act, 1923, and Army Pensions Act, 1937. |
Customs and Excise.
Cesser of preferential rates of customs duties on unmanufactured tobacco. | |
Entertainments duty—entertainment consisting of amateur wrestling. | |
Death Duties.
Corporation Profits Tax.
Continuance of certain exemptions from corporation profits tax. |
Relief of Double Taxation: Income Tax, Sur-Tax and Corporation Profits Tax.
Stamp Duties.
Exception from application of sections 24 and 25 of Finance Act, 1949. | |
Stamp duties on certain instruments in cases of reduction of rent. | |
Agreements as to stamp duty on industrial assurance policies. |
Miscellaneous and General.
Convention between the Government of Ireland and the Government of the United States of America for the avoidance of double taxation and the prevention of fisal evasion with respect to taxes on the estates of deceased persons
Reciprocal relief of double taxation in respect of Irish Income Tax, Sur Tax and Corporation Profits Tax and United States Federal Income Taxes, Including Sur Taxes
Acts Referred to | |
No. 28 of 1925 | |
No. 15 of 1946 | |
No. 20 of 1932 | |
No. 28 of 1949 | |
No. 5 of 1923 | |
No. 15 of 1937 | |
No. 13 of 1949 | |
No. 16 of 1943 | |
No. 10 of 1947 | |
No. 23 of 1946 | |
No. 4 of 1950 | |
No. 32 of 1929 | |
No. 31 of 1931 | |
No. 20 of 1932 | |
No. 28 of 1925 | |
No. 14 of 1940 | |
No. 13 of 1949 | |
No. 13 of 1949 | |
No. 45 of 1936 | |
No. 14 of 1941 | |
No. 13 of 1949 | |
No. 14 of 1941 | |
No. 16 of 1943 | |
Number 18 of 1950.
FINANCE ACT, 1950.
PART I.
Income Tax.
Income tax and sur-tax for the year 1950-51.
1.—(1) Income tax shall be charged for the year beginning on the 6th day of April, 1950, at the rate of six shillings and six pence in the pound.
(2) Sur-tax for the year beginning on the 6th day of April, 1950, shall be charged in respect of the income of any individual the total of which from all sources exceeds one thousand five hundred pounds and shall be so charged at the same rates as those at which it is charged for the year beginning on the 6th day of April, 1949.
(3) The several statutory and other provisions which were in force on the 5th day of April, 1950, in relation to income tax and sur-tax shall, subject to the provisions of this Act, have effect in relation to the income tax and sur-tax to be charged as aforesaid for the year beginning on the 6th day of April, 1950.
Amendment of section 3 of the Finance Act, 1925.
2.—Section 3 (which relates to exemption of certain military pensions and gratuities) of the Finance Act, 1925 (No. 28 of 1925), is hereby amended by the insertion therein of the following subsection in lieu of subsection (2) now (by virtue of section 3 of the Finance Act, 1946 (No. 15 of 1946)) contained in the said section 3:—
“(2) The wounds and disabilities pensions to which section 16 of the Finance Act, 1919, applies shall include and be deemed always to have included (a) all wound and disability pensions, and all increases in such pensions, granted under the Army Pensions Acts, 1923 to 1949, and (b) all gratuities in respect of wounds or disabilities similarly granted, and the said section 16 shall be construed and have effect accordingly.”
Extension of section 8 of the Finance Act, 1932.
3.—Where the amount of an allowance to which section 8 (which relates to the exemption of certain allowances under the Army Pensions Acts, 1923 and 1927) of the Finance Act, 1932 (No. 20 of 1932), applied before the passing of the Army Pensions (Increase) Act, 1949 (No. 28 of 1949), has been increased by virtue of section 4 of the said Army Pensions (Increase) Act, 1949, the said section 8 of the Finance Act, 1932, shall apply, and be deemed always to have applied, to the whole of such allowance as so increased in amount.
Exemption of allowances: Griffith Settlement Act, 1923, and Army Pensions Act, 1937.
4.—(1) Income to which this section applies shall be exempt from income tax (including sur-tax) and shall not be reckoned in computing income for the purposes of the Income Tax Acts.
(2) This section applies to—
(a) any yearly sum payable under section 1 of the Griffith Settlement Act, 1923 (No. 5 of 1923), and
(b) any allowance payable under section 3 of the Army Pensions Act, 1937 (No. 15 of 1937).
PART II.
Customs and Excise.
Cesser of preferential rates of customs duties on unmanufactured tobacco.
5.—Section 15 of the Finance Act, 1949 (No. 13 of 1949), shall cease to have effect as on and from the 31st day of July, 1950, except in relation to—
(a) unmanufactured tobacco in a bonded warehouse on that date, and
(b) unmanufactured tobacco as respects which it is shown to the satisfaction of the Revenue Commissioners that such tobacco was purchased before that date for the purpose of being imported into the State.
Entertainments duty—entertainment proceeds of which are for educational, philanthropic, or charitable purposes.
6.—Subsection (4) of section 10 of the Finance Act, 1943 (No. 16 of 1943), is hereby amended, as respects entertainments held on or after the 1st day of August, 1950, by the substitution of the words “fifty per cent.” for the words “thirty per cent.”
Entertainments duty—entertainment consisting of amateur wrestling.
7.—Entertainments duty within the meaning of and chargeable under section 1 of the Finance (New Duties) Act, 1916, as amended by subsequent enactments shall not be charged or levied on payments for admission to any entertainment in respect of which it is proved to the satisfaction of the Revenue Commissioners that the entertainment is promoted by the Irish Amateur Wrestling Association or by a club affiliated to or under the direct control of that association, and that the entertainment consists solely of an exhibition of the sport of wrestling at or in connection with which no money is awarded or paid to any of the participants or contestants whether as a prize, remuneration, or otherwise.
Appraisers' licences—exemption.
8.—(1) On and after the 6th day of July, 1950, a person who is authorised to conduct auctions by virtue of—
(a) an auctioneer's licence granted under section 8 of the Auctioneers and House Agents Act, 1947 (No. 10 of 1947), and for the time being in force, or
(b) an auction permit granted under section 9 of that Act and for the time being in force,
may act as an appraiser within the meaning of the Appraisers Licences Act, 1806, without being licensed under that Act.
(2) Section 7 of the Appraisers Licences Act, 1806, shall be repealed as on and from the 6th day of July, 1950.
Regulations in relation to aerodromes, aircraft, etc.
9.—(1) The Minister for Finance may by regulations make such provision as appears to him to be requisite or expedient for all or any of the following purposes:—
(a) applying any of the provisions of the Customs Acts, subject to such modifications as he considers appropriate, in relation to aerodromes and to aircraft and persons, goods, mails, stores and baggage carried therein, disembarked or unladen therefrom or embarked or laden thereon;
(b) adapting or modifying any of the provisions of the statutes which relate to the duties of excise and the management of those duties in relation to aerodromes and to aircraft and persons, goods, mails, stores and baggage carried therein, disembarked or unladen therefrom or embarked or laden thereon;
(c) preventing smuggling by air;
(d) carrying out, in so far as they relate to the Customs, the provisions of the Chicago Convention.
In this subsection, the expression “the Chicago Convention” has the same meaning as it has in Part II of the Air Navigation and Transport Act, 1946 (No. 23 of 1946), as amended by section 9 of the Air Navigation and Transport Act, 1950 (No. 4 of 1950).
(2) If any person contravenes, whether by act or omission, any regulation under this section, he shall, in addition to any other penalty to which he may be liable, be guilty of an offence against the Customs Acts and shall be liable on summary conviction thereof to a Customs penalty not exceeding one hundred pounds, and he may either be detained or proceeded against by summons.
(3) Any goods in respect of which an offence under this section may have been committed, together with all aircraft, ships, boats, vehicles, animals and other things used in their conveyance, shall be forfeited.
(4) On the making of the first regulations under this section for the purposes specified in paragraph (d) of subsection (1) of this section, regulations 61 and 63 of the Air Navigation (General) Regulations, 1930 (S.R. & O., No. 26 of 1930), shall cease to have effect.
PART III.
Death Duties.
Confirmation of Convention set forth in First Schedule.
10.—(1) The convention set forth in the First Schedule to this Act and concluded on the 13th day of September, 1949, between the Government and the Government of the United States of America (in this section referred to as the Convention) is hereby confirmed and shall have the force of law.
(2) Subsection (4) of section 7 of the Finance Act, 1894 (which provides for relief in respect of duty payable in a foreign country) shall not have effect in relation to estate tax chargeable under the laws of the United States of America to which the provisions of the Convention apply.
PART IV.
Corporation Profits Tax.
Continuance of certain exemptions from corporation profits tax.
11.—(1) The exemptions from corporation profits tax specified in subsection (1) of section 33 of the Finance Act, 1929 (No. 32 of 1929), as amended by section 30 of the Finance Act, 1931 (No. 31 of 1931), paragraph (b) of subsection (1) of section 47 of the Finance Act, 1932 (No. 20 of 1932), and subsection (2) of this section shall be given in respect of the period beginning on the 1st day of January, 1950, and ending on the 31st day of December, 1952.
(2) Subsection (1) of section 33 of the Finance Act, 1929, as amended by section 30 of the Finance Act, 1931, and paragraph (b) of subsection (1) of section 47 of the Finance Act, 1932, is hereby further amended by the insertion at the end of that subsection of the following word and paragraph:—
“or
(f) in the case of a company which carries on a railway undertaking, to any profits of that company.”
PART V.
Relief of Double Taxation: Income Tax, Sur-Tax and Corporation Profits Tax.
Confirmation of Convention set forth in Second Schedule:
12.—(1) The convention set forth in Part I of the Second Schedule to this Act and concluded on the 13th day of September, 1949, between the Government and the Government of the United States of America (in this section referred to as the Convention) is hereby confirmed and shall have the force of law.
(2) For the purpose of giving effect to the Convention, the provisions set forth in Part II of the Second Schedule to this Act shall have effect.
(3) The necessary apportionments shall be made for the purpose of giving effect to the terms of the Convention as respects corporation profits tax in the case of accounting periods beginning before the 1st day of April in the year in which the Convention first has effect and ending on or after that date, and any such apportionment shall be made in proportion to the number of months or fractions of months in the part of the relevant accounting period before the said 1st day of April and in the remaining part of the said relevant accounting period respectively.
(4) The Revenue Commissioners may from time to time make regulations in relation to the granting of the reliefs specified in the Convention and may, in particular, by those regulations provide—
(a) for securing that no such reliefs from taxation imposed by the laws of the United States of America as are provided for in the Convention shall enure to the benefit of persons not entitled thereto, and
(b) for authorising, in cases where tax deductible from any periodical payment has, in order to comply with the terms of the Convention, not been deducted and it is discovered that the Convention does not apply to that payment, the recovery of the tax by assessment on the person entitled to the payment or by deduction from subsequent payments.
Provision as to dividends.
13.—(1) This section applies to any dividend payable after the passing of this Act, being a dividend from which deduction of tax is authorised by Rule 20 of the General Rules.
(2) In this section—
the expression “the company” means a body of persons paying a dividend to which this section applies;
the expression “double taxation relief” means any credit for tax (other than British income tax) payable in any territory outside the State, which is allowable against Irish income tax by virtue of any international agreement having the force of law, including any such credit which has been taken into account in relation to any dividends receivable by the company;
the expression “the reduced Irish rate” means the rate of Irish income tax payable directly or by deduction by the company after taking double taxation relief into account.
(3) (i) Notwithstanding anything in the Income Tax Acts, no relief or repayment in respect of the tax deducted or authorised to be deducted from any dividend to which this section applies shall, in a case in which there is double taxation relief, be allowed at a rate exceeding the reduced Irish rate.
(ii) Where the reduced Irish rate falls to be computed in relation to a dividend, the particulars to be given by the company in the statement required by section 13 of the Finance Act, 1925 (No. 28 of 1925), and section 5 of the Finance Act, 1940 (No. 14 of 1940), shall (in addition to the particulars required to be given apart from this section) include particulars of the reduced Irish rate.
(4) Where a dividend has been paid before the passing of this Act, and any double taxation relief would have fallen to be taken into account in relation to that dividend if this section had applied thereto, that relief shall be taken into account as far as possible in determining the reduced Irish rate in relation to the first dividend payable by the company to which this section applies, and any part of that relief which cannot be so taken into account shall as far as possible be taken into account in relation to the next succeeding dividend, and so on.
(5) Where the whole or any part of any annual payment is payable out of a dividend to which this section applies, and the rate of relief or repayment allowable in respect of the tax deducted or authorised to be deducted from the dividend is affected by double taxation relief, the annual payment, or that part thereof, as the case may be, shall be deemed to be paid out of profits or gains not brought into charge to tax and Rule 21 of the General Rules shall apply accordingly, but the tax recoverable under the said Rule from the person making the payment shall be reduced by an amount equal to tax on the payment or part of the payment at the reduced Irish rate applicable to the dividend.
Determination of reduced Irish rate.
14.—(1) In this section, the expressions “the reduced Irish rate”, “double taxation relief” and “the company” have the same meaning as in the last preceding section and the word “dividend” means a dividend to which that section applies.
(2) The reduced Irish rate in relation to any dividend shall be taken to be the rate which is produced by deducting—
(a) the rate of double taxation relief for the period for which the dividend is paid, from
(b) the rate of tax authorised to be deducted from the dividend by Rule 20 of the General Rules.
(3) Subject to any adjustment which is required by subsection (4) of the last preceding section or by subsection (4) of this section, the rate of double taxation relief for the period for which the dividend is paid shall be taken to be—
(a) in the case of a dividend paid for a period which falls wholly within any year of assessment, the rate which is produced by dividing the double taxation relief for that year of assessment by a sum consisting of the total income of the company as computed for income tax purposes for that year reduced by the amount of any income the income tax upon which the company is entitled, otherwise than under Rule 20 of the General Rules, to charge against any other person;
(b) in the case of a dividend paid for a period which falls partly within one year of assessment and partly within another year of assessment or other years of assessment, the rate which is produced by determining, in relation to each of those years,—
(i) the rate which would have been applicable if the dividend had been paid for a period falling wholly within that year, and
(ii) the portion of that rate which bears the same proportion to that rate as the part of the period for which the dividend is paid which falls within that year bears to the whole period,
and then aggregating the portions so determined.
(4) Where any matter affecting the calculation of the rate of double taxation relief has not been fully determined at the time when the reduced Irish rate falls to be determined in relation to any dividend, the rate of double taxation relief shall be estimated according to the best of the information available at the time, and, if it is subsequently found that the rate so estimated was excessive or deficient, the appropriate adjustment shall be made in determining the reduced Irish rate applicable to the next subsequent dividend on the occasion of which it is practicable to make the adjustment, and shall be made by reducing or, as the case may be, increasing the rate of double taxation relief, as calculated for the purposes of that subsequent dividend in accordance with the foregoing subsection, by a rate which bears the same proportion to the excess or deficiency in the rate applicable to the first-mentioned dividend as the total amount of the first-mentioned dividend bears to the total amount of that subsequent dividend.
(5) Where the double taxation relief for any year of assessment includes any credit which has been taken into account for the purposes of determining the reduced Irish rate applicable to any dividends received by the company, the amount of that credit shall be taken to be the sum of the amounts which are produced by applying to each such dividend the rate which represents the excess of the rate of tax authorised to be deducted from that dividend by Rule 20 of the General Rules over the reduced Irish rate applicable to that dividend.
(6) For the purposes of this section, a dividend which is not expressed to be paid for any specified period shall be deemed to be paid for the last period for which accounts of the company were made up which ended before the dividend became payable.
Construction of this Part of this Act.
15.—This Part of this Act and the Second Schedule to this Act shall, so far as they relate to income tax (including sur-tax), be read and construed together with the Income Tax Acts and shall, so far as they relate to corporation profits tax, be read and construed together with Part V of the Finance Act, 1920, as amended or extended by subsequent enactments.
PART VI.
Stamp Duties.
Exception from application of sections 24 and 25 of Finance Act, 1949.
16.—(1) Subject to subsection (2) of this section, sections 24 and 25 of the Finance Act, 1949 (No. 13 of 1949), shall not apply and shall be deemed never to have applied in the case of a lease by a local authority under the provisions of the Housing of the Working Classes Acts, 1890 to 1931, or the Labourers Acts, 1883 to 1941, or any Acts amending or extending those Acts, or of a lease by a society registered under the Industrial and Provident Societies Acts, 1893 to 1936, and made, in accordance with a scheme for the provision of houses for its members, to a member or to such member and the spouse of the member, and any amount of duty paid before the passing of this Act in respect of any such lease in excess of the amount chargeable under paragraph (3) of the heading “Lease or Tack” in the First Schedule to the Stamp Act, 1891, as amended by subsequent enactments other than the Finance Act, 1949, may be repaid.
(2) Subsection (1) of this section shall apply if, but only if—
(a) as respects section 24 of the Finance Act, 1949—the lease contains a statement by the lessee certifying that the person who becomes entitled to the entire beneficial interest in the lessee's interest under the lease (or, where more than one person becomes entitled to a beneficial interest therein, each of them) is a person falling within a specified one of the classes set out in paragraphs (a) to (f) of subsection (4) of section 24 of the Finance Act, 1949, and
(b) as respects section 25 of the Finance Act, 1949—either the lease contains a statement such as aforesaid or the Revenue Commissioners are satisfied that it could properly have contained such a statement as aforesaid.
Stamp duties on certain instruments in cases of reduction of rent.
17.—(1) Whenever and so often as the rent for the time being payable in respect of any lease first executed on or after the 3rd day of May, 1950, is reduced on or after that date in consideration of any money, stock or security moving either to the lessor or to any other person, the instrument (in the subsequent subsections of this section referred to as the said instrument) on or after that date acknowledging the receipt of the consideration for the reduction (or, where the consideration is payable by instalments, of the instalment after payment of which the reduction becomes effective) or recording directly or indirectly that the rent has been reduced shall, notwithstanding anything in any other Act, be charged with the same stamp duty, and be subject to the provisions of the Stamp Act, 1891 (as amended by subsequent enactments), as if, instead of being such instrument, it were—
(a) a lease of lands, tenements or hereditaments which had been made in consideration of the rent reduced as aforesaid and the consideration for the reduction, and for an indefinite term, and under which the person beneficially entitled at the date of the taking effect of the reduction of the rent to the lessee's interest in the property out of which the rent so reduced issues was the lessee, or
(b) in the case specified in subsection (2) of this section, a lease such as is referred to in the foregoing paragraph and containing such a statement as is referred to in subsection (4) of section 24 of the Finance Act, 1949 (No. 13 of 1949).
(2) The case referred to in paragraph (b) of subsection (1) of this section is that in which the said instrument contains a statement, by the person entitled at the date of the taking effect of the reduction of the rent to the beneficial interest in the lessee's interest in the property out of which the rent so reduced issues, that he is within one of the classes specified in paragraphs (a) to (f) of subsection (4) of section 24 of the Finance Act, 1949, or, where two or more persons were so entitled, contains a statement by each of them such as aforesaid.
(3) (a) The said instrument, if executed before the passing of this Act, shall be deemed for the purposes of this Act to have been first executed on the passing of this Act, and shall be charged with the stamp duty specified in subsection (1) of this section accordingly.
(b) the provisions of paragraph (a) of this subsection shall have effect in relation to the said instrument, if executed before the passing of this Act, notwithstanding that, before such passing, it may have been stamped with a particular stamp denoting either that it is not chargeable with any duty or is duly stamped.
(c) Notwithstanding any of the foregoing provisions of this subsection, the total stamp duty chargeable on the said instrument, if executed before the passing of this Act, shall not exceed the amount with which it would have been charged if it had in fact been executed after the passing of this Act.
(d) Where, at the expiration of thirty days after the passing of this Act, the said instrument, if executed before such passing, is not stamped with the stamp duty charged thereon by virtue of this Act, a sum equal to twice the unpaid stamp duty shall thereupon be a debt due to the Minister for Finance for the benefit of the Central Fund by the person beneficially entitled at the date of the taking effect of the reduction of the rent to the lessee's interest in the property out of which the rent so reduced issues or, where two or more persons were so entitled, by those persons jointly and severally, and the said sum shall be recoverable at the suit of the Attorney General in any court of competent jurisdiction.
(e) The Revenue Commissioners may, if they think fit, mitigate or remit any sum recoverable under the provisions of paragraph (d) of this subsection.
Exemption from stamp duty of certain receipts.
18.—Stamp duty shall not be chargeable on any receipt given for any payment of a pension under the Old Age Pensions Acts, 1908 to 1948.
Agreements as to stamp duty on industrial assurance policies.
19.—(1) Where, in the opinion of the Revenue Commissioners, any body of persons carrying on industrial assurance business so carries on that business as to render it impracticable or inexpedient to require that the stamp duties chargeable on policies issued by the body in the course of that business should be charged and paid thereon, the Revenue Commissioners may enter into an agreement with that body for the delivery to the Revenue Commissioners of periodical accounts giving such particulars as may be required of the policies so issued by the body.
(2) The agreement shall be in such form and shall contain such terms and conditions as the Revenue Commissioners think proper.
(3) Where an agreement has been entered into under this section between the Revenue Commissioners and any body of persons, any policy which, during the period for which the agreement is in force, is issued by that body in the course of its industrial assurance business and which contains a statement that the appropriate stamp duty has been or will be paid to the Revenue Commissioners in accordance with the provisions of this section, shall not be chargeable with any stamp duty, but in lieu thereof and by way of composition there shall be charged, in respect of the policies issued during the period to which any such account as is mentioned in subsection (1) of this section relates, a stamp duty of an amount equal to the aggregate of the amounts of stamp duty which, but for the provisions of this section, would have been chargeable upon those policies, and the stamp duty chargeable under this subsection by way of such composition as aforesaid shall be paid by the body to the Revenue Commissioners on the delivery of the account.
(4) Where a body makes default in delivering any account required by any such agreement or in paying the duty payable on the delivery of any such account, the body shall be liable to a fine not exceeding fifty pounds for every day during which the default continues and shall also be liable to pay, in addition to the duty, interest thereon, which shall be recoverable in the same manner as if it were part thereof, at the rate of five per cent. per annum from the date when the default begins.
(5) In this section, the expression “industrial assurance business” has the same meaning as in the Insurance Act, 1936 (No. 45 of 1936).
PART VII.
Miscellaneous and General.
The Foreign Exchange Account.
20.—(1) In this section, the expressions “the Minister”, “the Account”, “foreign exchange” and “foreign security” and the words “gold” and “security” have the same meanings respectively as they have in section 49 of the Finance Act, 1941 (No. 14 of 1941).
(2) The Minister may invest any foreign exchange for the time being held for the credit of the Account by placing such exchange on interest-bearing deposit with a banking institution or purchasing securities which have been issued or guaranteed by the government of the country in which such exchange is held.
(3) Income arising from any investment under subsection (2) of this section shall be held for the credit of the Account.
(4) The Minister may, if he thinks proper, pay into the Account any sum received by him in respect of the net proceeds of any sale or disposal of any gold, foreign exchange or foreign security effected on his behalf or by his direction or authority in accordance with any provision made by or under statute.
(5) Each of the references in subsection (10) of section 49 of the Finance Act, 1941, to the foregoing provisions of that section shall be construed as including a reference to the foregoing provisions of this section.
(6) Subsections (1) to (5) of this section shall be deemed to have come into operation on the establishment of the Account.
Transition Development Fund.
21.—(1) The latest date for winding-up the Transition Development Fund shall be the 31st day of March, 1951, in lieu of the date, the 31st day of March, 1950, stipulated in section 29 of the Finance Act, 1949 (No. 13 of 1949).
(2) There shall be paid into the Transition Development Fund, out of moneys provided by the Oireachtas, in the financial year ending on the 31st day of March, 1951, a sum not exceeding two million pounds.
(3) Subsection (1) of this section shall be deemed to have come into operation on the 31st day of March, 1950.
Capital Services Redemption Account.
22.—(1) In this section—
the expression “the Minister” means the Minister for Finance;
the expression “the Account” means the Capital Services Redemption Account established pursuant to subsection (2) of this section;
the expression “the annuity” means the sum charged on the Central Fund under subsection (3) of this section;
the expression “capital services” means voted services which are to be met out of borrowings.
(2) There shall be established an account under the control of the Minister to be known as the Capital Services Redemption Account.
(3) A sum of £655,432 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 March, 1951.
(4) The annuity shall be paid into the Account in equal half-yearly instalments.
(5) Any amount of the annuity, not exceeding £423,979 in any financial year, may be applied towards defraying the interest on the public debt.
(6) The balance of the annuity shall be applied in any one or more of the following ways:
(a) application towards the purchase of government stock for cancellation,
(b) repayment of ways and means advances or other temporary borrowings of the Exchequer,
(c) payment into the Principal Reserve Account of the Savings Certificates Reserve Fund,
(d) application in any other way towards meeting the principal liability in respect of the public debt,
(e) investment in government securities or in any other manner in which moneys of the Post Office Savings Bank may be invested.
(7) Investments held for the Account may be sold or otherwise disposed of and the net proceeds of the sale or disposal shall be applied in any one or more of the ways specified in subsection (6) of this section.
(8) Income arising from any investment held for the Account shall be applied in any one or more of the ways specified in subsection (6) of this section.
(9) As soon as may be after each financial year, an account of the Account in respect of that year shall be prepared and shall be audited by the Comptroller and Auditor General and laid by the Minister before each House of the Oireachtas.
Transfer of money from the Road Fund to the Exchequer.
23.—With a view to providing moneys to meet general charges which will fall upon the Central Fund, the sum of three hundred thousand pounds shall be transferred and paid from the Road Fund to the Exchequer at such time or times in the financial year ending on the 31st day of March, 1951, and in such manner as the Minister for Finance shall direct.
Care and management of taxes and duties.
24.—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.
25.—(1) This Act may be cited as the Finance Act, 1950.
(2) Part I of this Act shall be construed together with the Income Tax Acts.
(3) Part II of this Act, so far as it relates to duties of customs, shall be construed together with the Customs Acts and, so far as it relates to duties of excise, shall be construed together with the Statutes which relate to the duties of excise and the management of those duties.
(4) Part VI of this Act shall be construed together with the Stamp Act, 1891, and the enactments amending or extending that Act.
(5) Part I of this Act shall be deemed to come into force on and shall take effect as on and from the 6th day of April, 1950.
FIRST SCHEDULE.
CONVENTION BETWEEN THE GOVERNMENT OF IRELAND AND THE GOVERNMENT OF THE UNITED STATES OF AMERICA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON THE ESTATES OF DECEASED PERSONS.
The Government of Ireland and the Government of the United States of America,
Desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on estates of deceased persons,
Have appointed for that purpose as their Plenipotentiaries:
The Government of Ireland:
Patrick McGilligan, Minister for Finance;
Seán MacBride, Minister for External Affairs;
and
The Government of the United States of America:
George A. Garrett, Envoy Extraordinary and Minister Plenipotentiary of the United States of America at Dublin;
Who, having exhibited their respective full powers, found in good and due form, have agreed as follows:—
Article I.
(1) The taxes which are the subject of the present Convention are:
(a) In the United States of America, the Federal estate tax, and
(b) In Ireland, the estate duty imposed in that territory.
(2) The present Convention shall also apply to any other taxes of a substantially similar character imposed by either Contracting Party subsequently to the date of signature of the present Convention.
Article II.
(1) In the present Convention, unless the context otherwise requires:
(a) The term “United States” means the United States of America, and when used in a geographical sense means the States, the Territories of Alaska and of Hawaii, and the District of Columbia.
(b) The term “Ireland” means the Republic of Ireland.
(c) The term “territory” when used in relation to one or the other Contracting Party means the United States or Ireland, as the context requires.
(d) The term “tax” means the estate duty imposed in Ireland or the United States Federal estate tax, as the context requires.
(2) In the application of the provisions of the present Convention by one of the Contracting Parties, any term not otherwise defined shall, unless the context otherwise requires, have the meaning which it has under the laws of that Contracting Party relating to the taxes which are the subject of the present Convention.
Article III.
(1) For the purposes of the present Convention, the question whether a decedent was domiciled in any part of the territory of one of the Contracting Parties at the time of his death shall be determined in accordance with the law in force in that territory.
(2) Where a person dies domiciled in any part of the territory of one Contracting Party, the situs of any rights or interests, legal or equitable, in or over any of the following classes of property which for the purposes of tax form part of the estate of such person or pass on his death, shall, for the purposes of the imposition of tax and for the purposes of the credit to be allowed under Article V, be determined exclusively in accordance with the following rules, but in cases not within such rules the situs of any such rights or interests shall be determined for those purposes in accordance with the law relating to tax in force in the territory of the other Contracting Party:
(a) Immovable property shall be deemed to be situated at the place where such property is located;
(b) Tangible movable property (other than such property for which specific provision is hereinafter made) and bank or currency notes, other forms of currency recognised as legal tender in the place of issue, negotiable bills of exchange and negotiable promissory notes, shall be deemed to be situated at the place where such property, notes, currency or documents are located at the time of death, or, if in transitu, at the place of destination;
(c) Debts, secured or unsecured, other than the forms of indebtedness for which specific provision is made herein, shall be deemed to be situated at the place where the decedent was domiciled at the time of death;
(d) Shares or stock in a corporation other than a municipal or governmental corporation (including shares or stock held by a nominee where the beneficial ownership is evidenced by scrip certificates or otherwise) shall be deemed to be situated at the place in or under the laws of which such corporation was created or organized; but, if such corporation was created or organized under the laws of the United Kingdom of Great Britain and Northern Ireland or under the laws of Northern Ireland, and if the shares or stock of such corporation when registered on a branch register of such corporation kept in Ireland are deemed under the laws of the United Kingdom or of Northern Ireland and of Ireland to be assets situated in Ireland, such shares or stock shall be deemed to be assets situated in Ireland;
(e) Moneys payable under a policy of assurance or insurance on the life of the decedent shall be deemed to be situated at the place where the decedent was domiciled at the time of death;
(f) Ships and aircraft and shares thereof shall be deemed to be situated at the place of registration or documentation of the ship or aircraft;
(g) Goodwill as a trade, business or professional asset shall be deemed to be situated at the place where the trade, business or profession to which it pertains is carried on;
(h) Patents, trade-marks and designs shall be deemed to be situated at the place where they are registered;
(i) Copyright, franchises, and rights or licences to use any copyrighted material, patent, trademark or design shall be deemed to be situated at the place where the rights arising therefrom are exercisable;
(j) Rights or causes of action ex delicto surviving for the benefit of an estate of a decedent shall be deemed to be situated at the place where such rights or causes of action arose;
(k) Judgment debts shall be deemed to be situated at the place where the judgment is recorded:
provided that if, apart from this paragraph, tax would be imposed by one Contracting Party on any property which is situated in its territory, this paragraph shall not apply to such property unless, by reason of its application or otherwise, tax is imposed or would but for some specific exemption be imposed thereon by the other Contracting Party.
Article IV.
(1) In determining the amount on which tax is to be computed, permitted deductions shall be allowed in accordance with the law in force in the territory in which the tax is imposed.
(2) Where tax is imposed by one Contracting Party on the death of a person who at the time of his death was not domiciled in any part of the territory of that Contracting Party but was domiciled in some part of the territory of the other Contracting Party, no account shall be taken in determining the amount or rate of such tax of property situated outside the former territory: provided that this paragraph shall not apply as respects tax imposed—
(a) In the United States in the case of a United States citizen dying domiciled in any part of Ireland; or
(b) In Ireland in the case of property passing under a disposition governed by the law of Ireland.
Article V.
(1) Where one Contracting Party imposes tax by reason of a decedent's being domiciled in some part of its territory or being its national, that party shall allow against so much of its tax (as otherwise computed) as is attributable to property situated in the territory of the other Contracting Party, a credit (not exceeding the amount of the tax so attributable) equal to so much of the tax imposed in the territory of such other Party as is attributable to such property; but this paragraph shall not apply as respects any such property as is mentioned in paragraph (2) of this Article.
(2) Where each Contracting Party imposes tax by reason of a decedent's being domiciled in some part of its territory, each Party shall allow against so much of its tax (as otherwise computed) as is attributable to property which is situated, or is deemed under paragraph (2) of Article III to be situated,
(a) in the territory of both Parties, or
(b) outside both territories,
a credit which bears the same proportion to the amount of its tax so attributable or to the amount of the other Party's tax attributable to the same property, whichever is the less, as the former amount bears to the sum of both amounts.
(3) Where Ireland imposes duty on property passing under a disposition governed by its law, that Party shall allow a credit similar to that provided by paragraph (1) of this Article.
(4) For the purposes of this Article, the amount of the tax of a Contracting Party attributable to any property shall be ascertained after taking into account any credit, allowance or relief, or any remission or reduction of tax, otherwise than in respect of tax payable in the territory of the other Contracting Party; and if, in respect of property situated outside the territories of both parties, a Contracting Party allows against its tax a credit for tax payable in the country where the property is situated, that credit shall be taken into account in ascertaining, for the purposes of paragraph (2) of this Article, the amount of the tax of that Party attributable to the property.
Article VI.
(1) Any claim for a credit or for a refund of tax founded on the provisions of the present Convention shall be made within six years from the date of the death of the decedent in respect of whose estate the claim is made, or, in the case of a reversionary interest where payment of tax is deferred until on or after the date on which the interest falls into possession, within six years from that date.
(2) Any such refund shall be made without payment of interest on the amount so refunded, save to the extent to which interest was paid on the amount so refunded when the tax was paid.
Article VII.
(1) The taxation authorities of the Contracting Parties shall exchange such information (being information available under the respective taxation laws of the Contracting Parties) as is necessary for carrying out the provisions of the present Convention or for the prevention of fraud or the administration of statutory provisions against legal avoidance in relation to the taxes which are the subject of the present Convention. Any information so exchanged shall be treated as secret and shall not be disclosed to any person other than those concerned with the assessment and collection of the taxes which are the subject of the present Convention. No information shall be exchanged which would disclose any trade secret or trade process.
(2) As used in this Article, the term “taxation authorities” means, in the case of the United States, the Commissioner of Internal Revenue or his authorized representative; in the case of Ireland, the Revenue Commissioners or their authorized representative.
Article VIII.
(1) The present Convention shall be ratified and the instruments of ratification shall be exchanged at Washington, District of Columbia, as soon as possible.
(2) The present Convention shall come into force on the date of exchange of ratifications and shall be effective only as to
(a) the estates of persons dying on or after such date; and
(b) the estate of any person dying before such date and after the last day of the calendar year immediately preceding such date whose personal representative elects, in such manner as may be prescribed, that the provisions of the present Convention shall be applied to such estate.
Article IX.
(1) The present Convention shall remain in force for not less than three years after the date of its coming into force.
(2) If not less than six months before the expiration of such period of three years, neither of the Contracting Parties shall have given to the other Contracting Party, through diplomatic channels, written notice of its intention to terminate the present Convention, the Convention shall remain in force after such period of three years until either of the Contracting Parties shall have given written notice of such intention, in which event the present Convention shall not be effective as to the estates of persons dying on or after the date (not being earlier than the sixtieth day after the date of such notice) specified in such notice, or, if no date is specified, on or after the sixtieth day after the date of such notice.
IN WITNESS WHEREOF the above-named Plenipotentiaries have signed the present Convention and have affixed thereto their seals.
Done at Dublin, in duplicate, this 13th day of September, 1949.
For the Government of Ireland:
(Signed) PATRICK McGILLIGAN
SEÁN MacBRIDE
For the Government of the United States of America:
(Signed) GEORGE A. GARRETT.
SECOND SCHEDULE.
RECIPROCAL RELIEF OF DOUBLE TAXATION IN RESPECT OF IRISH INCOME TAX, SUR TAX AND CORPORATION PROFITS TAX AND UNITED STATES FEDERAL INCOME TAXES, INCLUDING SUR TAXES.
Part I.
CONVENTION BETWEEN THE GOVERNMENT OF IRELAND AND THE GOVERNMENT OF THE UNITED STATES OF AMERICA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME.
The Government of Ireland and the Government of the United States of America,
Desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income,
Have appointed for that purpose as their Plenipotentiaries:
The Government of Ireland:
Patrick McGilligan, Minister for Finance;
Seán MacBride, Minister for External Affairs;
The Government of the United States of America:
George A. Garrett, Envoy Extraordinary and Minister Plenipotentiary of the United States of America at Dublin;
Who, having exhibited their respective full powers, found in good and due form, have agreed as follows:—
Article I.
(1) The taxes which are the subject of the present Convention are:—
(a) In the United States of America:
The Federal income taxes, including surtaxes (hereinafter referred to as United States tax).
(b) In Ireland:
The income tax (including surtax) and the corporation profits tax (hereinafter referred to as Irish tax).
(2) The present Convention shall also apply to any other taxes of a substantially similar character imposed by either Contracting Party subsequently to the date of signature of the present Convention.
Article II.
(1) In the present Convention, unless the context otherwise requires—
(a) The term “United States” means the United States of America, and when used in a geographical sense means the States, the Territories of Alaska and of Hawaii, and the District of Columbia.
(b) The term “Ireland” means the Republic of Ireland and the term “Irish” has a corresponding meaning.
(c) The terms “territory of one of the Contracting Parties” and “territory of the other Contracting Party” mean the United States or Ireland as the context requires.
(d) The term “United States corporation” means a corporation, association or other like entity created or organized in or under the laws of the United States.
(e) The term “Irish corporation” means any kind of juridical person created under the laws of Ireland.
(f) The terms “corporation of one Contracting Party” and “corporation of the other Contracting Party” mean a United States corporation or an Irish corporation as the context requires.
(g) The term “resident of Ireland” means any person (other than a citizen of the United States or a United States corporation) who is resident in Ireland for the purposes of Irish tax and not resident in the United States for the purposes of United States tax. A corporation is to be regarded as resident in Ireland if its business is managed and controlled in Ireland.
(h) The term “resident of the United States” means any individual who is resident in the United States for the purposes of United States tax and not resident in Ireland for the purposes of Irish tax, and any United States corporation and any partnership created or organized in or under the laws of the United States, being a corporation or partnership which is not resident in Ireland for the purposes of Irish tax.
(i) The term “Irish enterprise” means an industrial or commercial enterprise or undertaking carried on by a resident of Ireland.
(j) The term “United States enterprise” means an industrial or commercial enterprise or undertaking carried on by a resident of the United States.
(k) The terms “enterprise of one of the Contracting Parties” and “enterprise of the other Contracting Party” mean a United States enterprise or an Irish enterprise, as the context requires.
(l) The term “permanent establishment” when used with respect to an enterprise of one of the Contracting Parties means a branch, management, factory or other fixed place of business, but does not include an agency unless the agent has, and habitually exercises, a general authority to negotiate and conclude contracts on behalf of such enterprise or has a stock of merchandise from which he regularly fills orders on its behalf. An enterprise of one of the Contracting Parties shall not be deemed to have a permanent establishment in the territory of the other Contracting Party merely because it carries on business dealings in the territory of such other Contracting Party through a bona fide commission agent or broker acting in the ordinary course of his business as such. The fact that an enterprise of one of the Contracting Parties maintains in the territory of the other Contracting Party a fixed place of business exclusively for the purchase of goods or merchandise shall not of itself constitute such fixed place of business a permanent establishment of such enterprise. The fact that a corporation of one Contracting Party has a subsidiary corporation which is a corporation of the other Contracting Party or which is engaged in trade or business in the territory of such other Contracting Party (whether through a permanent establishment or otherwise) shall not of itself constitute that subsidiary corporation a permanent establishment of its parent corporation.
(2) For the purposes of Articles VI, VII, VIII, IX and XIV, a resident of Ireland shall not be deemed to be engaged in trade or business in the United States in any taxable year unless such resident has a permanent establishment situated therein in such taxable year. The same principle shall be applied, mutatis mutandis, by Ireland in the case of a resident of the United States.
(3) In the application of the provisions of the present Convention by one of the Contracting Parties any term not otherwise defined shall, unless the context otherwise requires, have the meaning which it has under the laws of that Contracting Party relating to the taxes which are the subject of the present Convention.
Article III.
(1) An Irish enterprise shall not be subject to United States tax in respect of its industrial or commercial profits unless it is engaged in trade or business in the United States through a permanent establishment situated therein. If it is so engaged, United States tax may be imposed upon the entire income of such enterprise from all sources within the United States.
(2) A United States enterprise shall not be subject to Irish tax in respect of its industrial or commercial profits unless it is engaged in trade or business in Ireland through a permanent establishment situated therein. If it is so engaged, Irish tax may be imposed upon the entire income of such enterprise from all sources within Ireland.
(3) Where an enterprise of one of the Contracting Parties is engaged in trade or business in the territory of the other Contracting Party through a permanent establishment situated therein, there shall be attributed to such permanent establishment the industrial or commercial profits which it might be expected to derive if it were an independent enterprise engaged in the same or similar activities under the same or similar conditions and dealing at arm's length with the enterprise of which it is a permanent establishment, and the profits so attributed shall, subject to the law of such other Contracting Party, be deemed to be income from sources within the territory of such other Contracting Party.
(4) In determining the industrial or commercial profits from sources within the territory of one of the Contracting Parties of an enterprise of the other Contracting Party, no profits shall be deemed to arise from the mere purchase of goods or merchandise within the territory of the former Contracting Party by such enterprise.
Article IV.
Where an enterprise of one of the Contracting Parties, by reason of its participation in the management, control or capital of an enterprise of the other Contracting Party, makes with or imposes on the latter, in their commercial or financial relations, conditions different from those which would be made with an independent enterprise, any profits which would normally have accrued to one of the enterprises but by reason of those conditions have not so accrued, may be included in the profits of that enterprise and taxed accordingly.
Article V.
(1) Notwithstanding the provisions of Articles III and IV of the present Convention, profits which an individual resident of Ireland or an Irish corporation derives from operating ships documented or aircraft registered under the laws of Ireland, shall be exempt from United States tax.
(2) Notwithstanding the provisions of Articles III and IV of the present Convention, profits which a citizen of the United States not resident in Ireland or a United States corporation derives from operating ships documented or aircraft registered under the laws of the United States, shall be exempt from Irish tax.
(3) This Article shall not be deemed to affect the arrangement between Ireland and the United States, providing for reciprocal exemption of shipping profits from income tax, effected between the Government of the United States and the Government of Ireland by exchange of Notes dated August 24, 1933, and January 8, 1934.
Article VI.
(1) The rate of United States tax on dividends derived from a United States corporation by a resident of Ireland who is subject to Irish tax on such dividends and not engaged in trade or business in the United States shall not exceed 15 per cent.: provided that such rate of tax shall not exceed five per cent. if such resident is a corporation controlling, directly or indirectly, at least 95 per cent. of the entire voting power in the corporation paying the dividend, and not more than 25 per cent. of the gross income of such paying corporation is derived from interest and dividends, other than interest and dividends received from its own subsidiary corporations. Such reduction of the rate to five per cent. shall not apply if the relationship of the two corporations has been arranged or is maintained primarily with the intention of securing such reduced rate.
(2) Dividends derived from sources within Ireland by an individual who is (a) a resident of the United States, (b) subject to United States tax with respect to such dividends, and (c) not engaged in trade or business in Ireland, shall be exempt from Irish surtax.
(3) Either of the Contracting Parties may terminate this Article by giving written notice of termination to the other Contracting Party, through diplomatic channels, on or before the thirtieth day of June in any calendar year after the calendar year in which the exchange of the instruments of ratification takes place and in such event paragraph (1) hereof shall cease to be effective as to United States tax on and after the first day of January, and paragraph (2) hereof shall cease to be effective as to Irish tax on and after the sixth day of April, in the calendar year next following that in which such notice is given.
Article VII.
(1) Interest (on bonds, securities, notes, debentures, or on any other form of indebtedness) derived from sources within the United States by a resident of Ireland who is subject to Irish tax on such interest and not engaged in trade or business in the United States, shall be exempt from United States tax; but such exemption shall not apply to such interest paid by a United States corporation to a corporation resident in Ireland controlling, directly or indirectly, more than 50 per cent. of the entire voting power in the paying corporation.
(2) Interest (on bonds, securities, notes, debentures or on any other form of indebtedness) derived from sources within Ireland by a resident of the United States who is subject to United States tax on such interest and not engaged in trade or business in Ireland, shall be exempt from Irish tax; but such exemption shall not apply to such interest paid by a corporation resident in Ireland to a United States corporation controlling, directly or indirectly, more than 50 per cent. of the entire voting power in the paying corporation.
Article VIII.
(1) Royalties and other amounts paid as consideration for the use of, or for the privilege of using, copyrights, patents, designs, secret processes and formulae, trademarks, and other like property, and derived from sources within the United States by a resident of Ireland who is subject to Irish tax on such royalties or other amounts and not engaged in trade or business in the United States, shall be exempt from United States tax.
(2) Royalties and other amounts paid as consideration for the use of, or for the privilege of using, copyrights, patents, designs, secret processes and formulae, trademarks, and other like property, and derived from sources within Ireland by a resident of the United States who is subject to United States tax on such royalties or other amounts and not engaged in trade or business in Ireland shall be exempt from Irish tax.
(3) For the purposes of this Article the term “royalties” shall be deemed to include rentals in respect of motion picture films.
Article IX.
(1) The rate of United States tax on royalties in respect of the operation of mines or quarries or of other extraction of natural resources, and on rentals from real property or from an interest in such property, derived from sources within the United States by a resident of Ireland who is subject to Irish tax with respect to such royalties or rentals and not engaged in trade or business in the United States, shall not exceed 15 per cent.: provided that any such resident may elect for any taxable year to be subject to United States tax as if such resident were engaged in trade or business in the United States.
(2) Royalties in respect of the operation of mines or quarries or of other extraction of natural resources, and rentals from real property or from an interest in such property, derived from sources within Ireland by an individual who is (a) a resident of the United States, (b) subject to United States tax with respect to such royalties and rentals, and (c) not engaged in trade or business in Ireland, shall be exempt from Irish surtax.
Article X.
(1) Any salary, wage, similar remuneration, or pension, paid by the Government of the United States to an individual (other than a citizen of Ireland who is not also a citizen of the United States) in respect of services rendered to the United States in the discharge of governmental functions, shall be exempt from Irish tax.
(2) Any salary, wage, similar remuneration, or pension, paid by the Government of Ireland to an individual (other than a citizen of the United States who is not also a citizen of Ireland) in respect of services rendered to Ireland in the discharge of governmental functions, shall be exempt from United States tax.
(3) The provisions of this Article shall not apply to payments in respect of services rendered in connection with any trade or business carried on by either of the Contracting Parties for purposes of profit.
Article XI.
(1) An individual who is a resident of Ireland shall be exempt from United States tax upon compensation for personal (including professional) services performed during the taxable year within the United States if (a) he is present within the United States for a period or periods not exceeding in the aggregate 183 days during such taxable year, and (b) such services are performed for or on behalf of a person resident in Ireland.
(2) An individual who is a resident of the United States shall be exempt from Irish tax upon profits, emoluments or other remuneration in respect of personal (including professional) services performed within Ireland in any year of assessment if (a) he is present within Ireland for a period or periods not exceeding in the aggregate 183 days during that year, and (b) such services are performed for or on behalf of a person resident in the United States.
Article XII.
(1) Any pension (other than a pension to which Article X applies), and any life annuity, derived from sources within the United States by an individual who is a resident of Ireland shall be exempt from United States tax.
(2) Any pension (other than a pension to which Article X applies), and any life annuity, derived from sources within Ireland by an individual who is a resident of the United States shall be exempt from Irish tax.
(3) The term “life annuity” means a stated sum payable periodically at stated times, during life or during life or during a specified or ascertainable period of time, under an obligation to make the payments in consideration of money paid.
Article XIII.
(1) Subject to section 131 of the United States Internal Revenue Code as in effect on the day on which this Convention shall have come into effect, Irish tax shall be allowed as a credit against United States tax. For this purpose, the recipient of a dividend paid by a corporation which is a resident of Ireland shall be deemed to have paid the Irish income tax appropriate to such dividend if such recipient elects to include in his gross income for the purposes of United States tax the amount of such Irish income tax. For the purposes only of this Article, income derived from sources in the United Kingdom by an individual who is resident in Ireland shall be deemed to be income from sources in Ireland if such income is not subject to United Kingdom income tax.
(2) Subject to such provisions (which shall not affect the general principle hereof) as may be enacted in Ireland, United States tax payable in respect of income from sources within the United States shall be allowed as a credit against any Irish tax payable in respect of that income. Where such income is an ordinary dividend paid by a United States corporation, such credit shall take into account (in addition to any United States income tax deducted from or imposed on such dividend) the United States income tax imposed on such corporation in respect of its profits, and where it is a dividend paid on participating preference shares and representing both a dividend at the fixed rate to which the shares are entitled and an additional participation in profits, such tax on profits shall likewise be taken into account in so far as the dividend exceeds such fixed rate.
(3) For the purposes of this Article, compensation, profits, emoluments and other remuneration for personal (including professional) services shall be deemed to be income from sources within the territory of the Contracting Party where such services are performed.
Article XIV.
A resident of Ireland not engaged in trade or business in the United States shall be exempt from United States tax on gains from the sale or exchange of capital assets.
Article XV.
(1) Dividends and interest paid, on or after the first day of January in the calendar year in which the exchange of instruments of ratification takes place, by an Irish corporation shall be exempt from United States tax except where the recipient is a citizen of or a resident in the United States or a United States corporation.
(2) Dividends and interest paid, on or after the 6th day of April of the first year of assessment specified in Article XXII (2) (b) (i) of this Convention, by a United States corporation shall be exempt from Irish tax except where the recipient is a resident of Ireland.
Article XVI.
An Irish corporation shall be exempt from United States tax on its accumulated or undistributed earnings, profits, income or surplus, if individuals who are residents of Ireland control, directly or indirectly, throughout the latter half of the taxable year, more than 50 per cent. of the entire voting power in such corporation.
Article XVII.
(1) The United States income tax liability for any taxable year beginning prior to January 1, 1936, of any individual (other than a citizen of the United States) resident in Ireland, or of any Irish corporation, remaining unpaid on the date of signature of the present Convention, may be adjusted on a basis satisfactory to the United States Commissioner of Internal Revenue: provided that the amount to be paid in settlement of such liability shall not exceed the amount of the liability which would have been determined if—
(a) the United States Revenue Act of 1936 (except in the case of an Irish corporation in which more than 50 per cent. of the entire voting power was controlled, directly or indirectly, throughout the latter half of the taxable year, by citizens or residents of the United States), and
(b) Articles XV and XVI of the present Convention, had been in effect for such year. If the taxpayer was not, within the meaning of such Revenue Act, engaged in trade or business in the United States and had no office or place of business therein during the taxable year, the amount of interest and penalties shall not exceed 50 per cent. of the amount of the tax with respect to which such interest and penalties have been computed.
(2) The United States income tax unpaid on the date of signature of the present Convention for any taxable year beginning after the thirty-first day of December, 1935, and prior to the first day of January in the calendar year in which the exchange of instruments of ratification takes place in the case of an individual resident of Ireland, or in the case of any Irish corporation shall be determined as if the provisions of Articles XV and XVI of the present Convention had been in effect for such taxable year.
(3) The provisions of paragraph (1) of this Article shall not apply—
(a) unless the taxpayer files with the Commissioner of Interna Revenue on or before the thirty-first day of December of the second calendar year following the calendar year in which the exchange of the instruments of ratification takes place a request that such tax liability be so adjusted and furnishes such information as the Commissioner may require; or
(b) in any case in which the Commissioner is satisfied that any deficiency in tax is due to fraud with intent to evade the tax.
Article XVIII.
A professor or teacher from the territory of one of the Contracting Parties who visits the territory of the other Contracting Party for the purpose of teaching, for a period not exceeding two years, at a university, college, school or other educational institution in the territory of such other Contracting Party shall be exempted by such other Contracting Party from tax on his remuneration for such teaching for such period.
Article XIX.
A student or business apprentice from the territory of one of the Contracting Parties who is receiving full-time education or training in the territory of the other Contracting Party shall be exempted by such other Contracting Party from tax on payments made to him by persons within the territory of the former Contracting Party for the purposes of his maintenance, education or training.
Article XX.
(1) The taxation authorities of the Contracting Parties shall exchange such information (being information available under the respective taxation laws of the Contracting Parties) as is necessary for carrying out the provisions of the present Convention or for the prevention of fraud or the administration of statutory provisions against legal avoidance in relation to the taxes which are the subject of the present Convention. Any information so exchanged shall be treated as secret and shall not be disclosed to any person other than those concerned with the assessment and collection of the taxes which are the subject of the present Convention. No information shall be exchanged which would disclose any trade secret or trade process.
(2) As used in this Article, the term “taxation authorities” means, in the case of the United States, the Commissioner of Internal Revenue or his authorized representative and, in the case of Ireland, the Revenue Commissioner or their authorized representative.
Article XXI.
(1) The nationals of one of the Contracting Parties shall not, while resident in the territory of the other Contracting Party, be subjected therein to other or more burdensome taxes than are the nationals of such other Contracting Party resident in its territory.
(2) The term “nationals” as used in this Article means—
(a) In relation to Ireland, all citizens of Ireland; and
(b) In relation to the United States, United States citizens;
and includes all legal persons, partnerships and associations deriving their status as such from, or created or organized under, the laws in force in any territory of the Contracting Parties to which the present Convention applies.
Article XXII.
(1) The present Convention shall be ratified and the instruments of ratification shall be exchanged at Washington, District of Columbia, as soon as possible.
(2) Upon exchange of ratifications, the present Convention shall have effect—
(a) as respects United States tax, for the taxable years beginning on or after the first day of January in the calendar year in which the exchange of instruments of ratification takes place;
(b) (i) as respects Irish income tax, for the year of assessment beginning on the 6th day of April in the calendar year in which the exchange of instruments of ratification takes place and subsequent years;
(ii) as respects Irish surtax, for the year of assessment beginning on the 6th day of April immediately preceding the calendar year in which the exchange of instruments of ratification takes place, and subsequent years; and
(iii) as respects Irish corporation profits tax, for any chargeable accounting period beginning on or after the first day of April in the calendar year in which the exchange of instruments of ratification takes place, and for the unexpired portion of any chargeable accounting period current at that date.
Article XXIII.
(1) The present Convention shall continue in effect indefinitely but either of the Contracting Parties may, on or before the 30th day of June in any calendar year following the calendar year in which the exchange of instruments of ratification takes place, give to the other Contracting Party, through diplomatic channels, notice of termination and, in such event, the present Convention shall cease to be effective—
(a) as respects United States tax, for the taxable years beginning on or after the first day of January in the calendar year next following that in which such notice is given;
(b) (i) as respects Irish income tax, for any year of assessment beginning on or after the 6th day of April in the calendar year next following that in which such notice is given; (ii) as respects Irish surtax, for any year of assessment beginning on or after the 6th day of April in the calendar year in which such notice is given; and (iii) as respects Irish corporation profits tax, for any chargeable accounting period beginning on or after the first day of April in the calendar year next following that in which such notice is given and for the unexpired portion of any chargeable accounting period current at that date.
(2) The termination of the present Convention or of any Article thereof shall not have the effect of reviving any treaty or arrangement abrogated by the present Convention or by treaties previously concluded between the Contracting Parties.
IN WITNESS WHEREOF the above-named Plenipotentiaries have signed the present Convention and have affixed thereto their seals.
Done at Dublin, in duplicate, this thirteenth day of September 1949.
For the Government of Ireland:
P. McGILLIGAN
SEÁN MacBRIDE
For the Government of the United States of America:
GEORGE A. GARRETT.
Part II.
PROVISIONS AS TO RELIEF FROM INCOME TAX (INCLUDING SUR-TAX) AND CORPORATION PROFITS TAX BY WAY OF CREDIT IN RESPECT OF UNITED STATES TAX.
Interpretation.
1. In this Part of the Schedule—
the expression “the Convention” means the convention set forth in Part I of this Schedule;
the expression “income tax” includes sur-tax except where the context otherwise requires;
the expression “income” in relation to corporation profits tax, means profits;
the expression “the Irish taxes” means income tax (including sur-tax) and corporation profits tax;
the expression “United States tax” has the same meaning as in Article I of the Convention.
General.
2.—(1) Subject to the provisions of this Part of this Schedule, where, under the Convention, credit is to be allowed against any of the Irish taxes chargeable in respect of any income, the amount of the Irish taxes so chargeable shall be reduced by the amount of the credit.
(2) The credit to be allowed shall be first applied in reducing the amount of any corporation profits tax chargeable in respect of the income and, so far as it cannot be so applied, in reducing the income tax chargeable in respect thereof.
(3) Nothing in this paragraph authorises the allowance of credit against any Irish tax against which credit is not allowable under the Convention.
Requirements as to incorporation and residence.
3.—(1) Credit shall not be allowed against corporation profits tax unless the company in respect of whose income the corporation profits tax is chargeable is incorporated by or under the laws of the State.
(2) Credit shall not be allowed against income tax for any year of assessment unless the person in respect of whose income the tax is chargeable is resident in the State for that year.
Limit on total credit—corporation profits tax.
4. The amount of the credit to be allowed against corporation profits tax for United States tax in respect of any income shall not exceed the corporation profits tax attributable to that income.
Limit on total credit—income tax.
5.—(1) The amount of the credit to be allowed against income tax for United States tax in respect of any income shall not exceed the sum which would be produced by computing the amount of that income in accordance with the Income Tax Acts (including this Act), and then charging it to income tax for the year of assessment for which the credit is to be allowed, but at the following rate, that is to say—
(a) in the case of a person whose income is chargeable to income tax but not to sur-tax, a rate ascertained by dividing the income tax payable by that person for that year by the amount of the total income of that person for that year;
(b) in the case of a person whose income is chargeable to sur-tax, the sum of the following rates—
(i) the rate which would have been the appropriate rate in his case if his income had been chargeable to income tax but not to sur-tax; and
(ii) the rate ascertained by dividing the sur-tax payable by him for that year by the amount of his total income for that year:
Provided that where, under the Convention, credit is not to be allowed against sur-tax for the year, the rate shall be calculated in all cases as in the case of persons whose incomes are chargeable to income tax but not to sur-tax, and where, under the Convention, credit is not to be allowed except against sur-tax for the year, the rate shall be that ascertained by dividing the sur-tax payable by the person in question for the year by the amount of his total income for the year.
(2) For the purpose of determining the said rate, the tax payable by any person for any year shall be computed without regard to any relief in respect of life assurance premiums and without any reduction thereof for any credit allowed or to be allowed under the Convention, but shall be deemed to be reduced by any tax which, otherwise than under Rule 20 of the General Rules, the person in question is entitled to charge against any other person, and the total income of any person shall be deemed to be reduced by the amount of any income the income tax upon which that person is entitled to charge as aforesaid.
(3) Where credit for United States tax falls to be allowed in respect of any income and any relief would, but for the provisions of this subparagraph, fall to be allowed in respect of that income under the provisions of section 3 of the Finance Act, 1941 (No. 14 of 1941), as amended by section 2 of the Finance Act, 1943 (No. 16 of 1943), the said relief shall not be allowed.
6. Without prejudice to the provisions of the last preceding paragraph, the total credit to be allowed to a person against income tax for any year of assessment shall not exceed the total income tax payable by the person in question for that year of assessment, less any tax which, otherwise than under Rule 20 of the General Rules, that person is entitled to charge against any other person.
Effect on computation of income of allowance of credit.
7.—(1) Subject to the provisions of this paragraph, where credit for United States tax falls to be allowed against any of the Irish taxes in respect of any income, no deduction for United States tax (whether in respect of that or any other income) shall be made in computing the amount of that income for the purposes of corporation profits tax.
(2) Where the income includes a dividend and, under the Convention, United States tax not chargeable directly or by deduction in respect of the dividend is to be taken into account in considering whether any, and if so what, credit is to be allowed against the Irish taxes in respect of the dividend, the amount of the income shall, for the purposes of corporation profits tax, be treated as increased by the amount of the United States tax not so chargeable which falls to be taken into account in computing the amount of the credit.
(3) Notwithstanding anything in the preceding provisions of this paragraph, where part of the United States tax in respect of the income (including any such tax which, under sub-paragraph (2) of this paragraph, falls to be treated as increasing the amount of the income) cannot be allowed as a credit against any of the Irish taxes, the amount of the income shall be treated for the purposes of corporation profits tax as reduced by that part of that United States tax.
8.—(1) Where credit for United States tax falls to be allowed against any of the Irish taxes in respect of any income, the following provisions of this paragraph shall have effect as respects the computation, for the purposes of income tax, of the amount of that income.
(2) Where the income tax payable depends on the amount received in the State, the said amount shall be treated as increased by the amount of the credit allowable against income tax.
(3) Where the last preceding sub-paragraph does not apply—
(a) no deduction shall be made for United States tax (whether in respect of the same or any other income); and
(b) where the income includes a dividend and under the Convention United States tax not chargeable directly or by deduction in respect of the dividend is to be taken into account in considering whether any, and if so what, credit is to be allowed against the Irish taxes in respect of the dividend, the amount of the income shall be treated as increased by the amount of the United States tax not so chargeable which falls to be taken into account in computing the amount of the credit; but
(c) notwithstanding anything in the preceding provisions of this sub-paragraph, where any part of the United States tax in respect of the income (including any such tax which, under clause (b) of this sub-paragraph, falls to be treated as increasing the amount of the income) either falls to be allowed as a credit against corporation profits tax, or cannot be allowed as a credit against any of the Irish taxes, the amount of the income shall be treated for the purposes of income tax as reduced by that part of that United States tax.
(4) In relation to the computation of the total income of a person for the purpose of determining the rate mentioned in paragraph 5 of this Part of this Schedule, the preceding provisions of this paragraph shall have effect subject to the following modifications—
(a) for the reference in sub-paragraph (2) to the amount of the credit allowable against income tax, there shall be substituted a reference to the amount of the United States tax in respect of the income (in the case of a dividend, United States tax not chargeable directly or by deduction in respect of the dividend being left out of account); and
(b) clauses (b) and (c) of sub-paragraph (3) shall not apply,
and subject to those modifications shall have effect in relation to all income in the case of which credit falls to be allowed for United States tax.
Special provisions as to Dividends.
9. Where, in the case of any dividend, United States tax not chargeable directly or by deduction in respect of the dividend is, under the Convention, to be taken into account in considering whether any, and if so what, credit is to be allowed against the Irish taxes in respect of the dividend, the United States tax not so chargeable which is to be taken into account shall be that borne by the body corporate paying the dividend upon the relevant profits in so far as it is properly attributable to the proportion of the relevant profits which is represented by the dividend.
The relevant profits are—
(a) if the dividend is paid for a specified period, the profits of that period;
(b) if the dividend is not paid for a specified period, but is paid out of specified profits, those profits;
(c) if the dividend is paid neither for a specified period nor out of specified profits, the profits of the last period for which accounts of the body corporate were made up which ended before the dividend became payable:
Provided that if, in a case falling under sub-paragraph (a) or subparagraph (c) of this paragraph, the total dividend exceeds the profits available for distribution of the period mentioned in the said subparagraph (a) or the said sub-paragraph (c), as the case may be, the relevant profits shall be the profits of that period plus so much of the profits available for distribution of preceding periods (other than profits previously distributed or previously treated as relevant for the purposes of this paragraph) as is equal to the excess; and for the purposes of this proviso the profits of the most recent preceding period shall first be taken into account, then the profits of the next most recent preceding period, and so on.
10.—Where—
(a) the Convention provides, in relation to dividends of some classes, but not in relation to dividends of other classes, that United States tax not chargeable directly or by deduction in respect of dividends is to be taken into account in considering whether any, and if so what, credit is to be allowed against the Irish taxes in respect of the dividends; and
(b) a dividend is paid which is not of a class in relation to which the Convention so provides,
then, if the dividend is paid to a company which controls, directly or indirectly, not less than one half of the voting power in the company paying the dividend, credit shall be allowed as if the dividend were a dividend of a class in relation to which the Convention so provides.
Miscellaneous.
11. Credit shall not be allowed under the Convention against the Irish taxes chargeable in respect of any income of any person if the person in question elects that credit shall not be allowed in respect of that income.
12. Where, under the Convention, relief may be given either in the State or in the United States in respect of any income and it appears that the assessment to income tax or to corporation profits tax made in respect of the income is not made in respect of the full amount thereof or is incorrect having regard to the credit, if any, which falls to be given under the Convention, any such additional assessments may be made as are necessary to ensure that the total amount of the income is assessed and the proper credit, if any, is given in respect thereof, and where the income is entrusted to any person in the State for payment, any such additional assessment to income tax may be made on the recipient of the income under Case VI of Schedule D.
13.—(1) Subject to the provisions of paragraph 14 of this Part of this Schedule, any claim for an allowance by way of credit for United States tax in respect of any income shall be made in writing to the inspector of taxes not later than six years from the end of the relevant year of assessment, and, if the inspector objects to any such claim, it shall be heard and determined by the Special Commissioners as if it were an appeal to them against an assessment to income tax and the provisions of the Income Tax Acts relating to the re-hearing of an appeal or the statement of a case for the opinion of the High Court on a point of law, shall, with the necessary modifications, apply accordingly.
(2) In this paragraph, the expression “the relevant year of assessment” means, in relation to credit for United States tax in respect of any income, the year of assessment for which that income falls to be charged to income tax or would fall so to be charged if any income tax were chargeable in respect thereof.
14. Where the amount of any credit given under the Convention is rendered excessive or insufficient by reason of any adjustment of the amount of any tax payable either in the State or in the United States, nothing in the Income Tax Acts or in the enactments relating to corporation profits tax limiting the time for the making of assessments or claims for relief shall apply to any assessment or claim to which the adjustment gives rise, being an assessment or claim made not later than six years from the time when all such assessments, adjustments and other determinations have been made, as are material in determining whether any, and if so what, credit falls to be given.