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Uimhir 20 de 1930.
ACHT AIRGID, 1930.
CUID I.
Cain Ioncuim.
Cáin Ioncuim agus for-cháin in aghaidh na bliana 1930-31.
1.—(1) In aghaidh na bliana dar tosach an 6adh lá d'Abrán, 1930, éileofar Cáin Ioncuim do réir thrí scillinge fén bpúnt.
(2) In aghaidh na bliana dar tosach an 6adh lá d'Abrán, 1930, éileofar for-cháin do réir na rátaí céanna gur dá réir do héilíodh í in aghaidh na bliana dar thosach an 6adh lá d'Abrán, 1929.
(3) Na forálacha reachtúla agus na forálacha eile a bhí i bhfeidhm ar feadh na bliana dar thosach an 6adh lá d'Abrán, 1929, i dtaobh cánach ioncuim agus for-chánach, beidh éifeacht acu uile agus fé seach, fé réir forálacha Chuid II den Acht Airgid, 1929 (Uimh. 32 de 1929) agus forálacha an Achta so, i dtaobh na cánach ioncuim agus na for-chánach a héileofar mar adubhradh in aghaidh na bliana dar tosach an 6adh lá d'Abrán, 1930.
Faoiseamh i dtaobh cailliuintí áirithe.
2.—(1) I gcás cailiuint do thárlachtaint do dhuine ar bith in aghaidh na bliana dar chríoch an 5adh lá d'Abrán, 1928, no in aghaidh na bliana dar chríoch an 5adh lá d'Abrán, 1929, in aon chéird, gairm, no slí bheatha do bhí ar siúl aige, ina aonar no i bpáirtnéireacht, féadfa sé na laigheaduithe seo leanas d'éileamh:—
(a) ar cháinmheas ar bith a déanfar air in aghaidh na bliana dar críoch an 5adh lá d'Abrán, 1931, i dtaobh proifítí ón gcéird, ón ngairm, no ón slí bheatha chéanna,—trian na cailliúna glan (má b'ann di) do thárla i rith an dá bhlian dar chríoch an 5adh lá d'Abrán, 1929;
(b) ar cháinmheas ar bith a déanfar air in aghaidh na bliana dar críoch an 5adh lá d'Abrán, 1932, i dtaobh proifití ón gcéird, ón ngairm, no ón slí bheatha chéanna,—trian na cailliúna (má b'ann di) do thárla i rith na bliana dar chríoch an 5adh lá d'Abrán, 1929.
(2) Chun crícheanna an fho-ailt sin roimhe seo is do réir na Rialacha bhaineann le Cásanna I agus II de Sceideal D den Income Tax Act, 1918, a háireofar an chailliuint do thárla do dhuine bheidh i dteideal laigheadú ar bith d'éileamh fén bhfo-alt san, agus ní lomhálfar laigheadú ar bith mar gheall ar aon chuid de chailliuint gur lomháladh faoiseamh ina taobh fé alt 34 den Acht san no fé aon fhoráil eile de sna hAchtanna Cánach Ioncuim.
Indlighteacht Bhord Soláthair an Leictreachais chun Cáin Ioncuim d'íoc.
3.—(1) Chun deire do chur le hamhrus dearbhuítear agus achtuítear leis seo nách ionann agus nárbh ionann aon uair riamh Bord Soláthair an Leictreachais agus an Stát ná brainse ná roinn de Rialtas an Stáit chun a shocrú ce'ca dlightear no ná dlightear go gcáinmheasfaí an Bord san chun cánach ioncuim agus go n-íocfadh sé cáin ioncuim.
(2) Is do réir na suirbhéireacht agus na luacháil do rinneadh fé sna hAchtanna Luachála déanfar amach an luach bliantúil gur ina thaobh a bheidh cáin le héileamh fé Sceidil A agus B den Income Tax Act, 1918, ar thionóntachán no ar ionoighreachta ar bith a bheidh in aon-tseilbh no fé aon-chúram no i seilbh Bhord Soláthair an Leictreachais agus a bheidh saor de thurus na huaire óna cháinmheas chun ráta dhealbhais.
An cáinmheas in aghaidh na bliana 1930-31 do choigeartú i gcásanna áirithe.
4.—(1) Má dheineann duine ar bith do cuireadh fé cháinmheas agus fé mhuirear cánach in aghaidh na bliana dar chríoch an 5adh lá d'Abrán, 1930, i dtaobh ioncuim do tháinig no d'fhás as urrúis lasmuich de Shaorstát Éireann no as stuic, as scaireanna no as cíosa sa Bhreatain Mhóir no i dTuaisceart Éireann, a chruthú chun sástacht na gCoimisinéirí Ioncuim, sa tslí foráltar leis an alt so, go raibh suim iomlán an ioncuim do cháinmheasadh amhlaidh breis agus fiche per cent. ni ba mhó ná suim iomlán an ioncuim do tháinig no d'fhás chuige dáiríribh in aghaidh na bliana dar chríoch an 5adh lá d'Abrán, 1931, as urrúis lasmuich de Shaorstát Éireann agus as stuic, as scaireanna no as cíosa sa Bhreatain Mhóir no i dTuaisceart Éireann, beidh sé i dteideal, ar a iarraidh sin do sa tslí foráltar anso ina dhiaidh seo, a fháil go ndéanfaí an cáinmheas do rinneadh air in aghaidh na bliana dar chríoch an 5adh lá d'Abrán, 1931, fé sna Rialacha (lasmuich de Rialacha 3 agus 4) a bhaineann le Cás III. de Sceideal D den Income Tax Act, 1918, do choigeartú go dtí suim a háireofar:—
(a) ar mhéid iomlán an ioncuim do tháinig no d'fhás chuige dáiríribh sa bhliain dar chríoch an 5adh lá d'Abrán, 1931, as urrúis lasmuich de Shaorstát Éireann agus as stuic, as scaireanna no as cíosanna sa Bhreatain Mhóir no i dTuaisceart Éireann; agus
(b) ar mhéid an ioncuim eile go léir a bhí aige agus is ioncháinmheasta fé sna Rialacha (lasmuich de Rialacha 3 agus 4) a bhaineann le Cás III. de Sceideal D den Income Tax Act, 1918, agus do tháinig no d'fhás dáiríribh in aghaidh na bliana dar chríoch an 5adh lá d'Abrán, 1930, no in aghaidh na bliana dar chríoch an 5adh lá d'Abrán, 1931, pe'ca aca is mó.
(2) Duine iarrfaidh coigeartú cáinmheasa fén alt so beidh sé i dteideal aisíoc d'fháil i pé cuid den cháin d'íoc sé is ionann agus an deifríocht idir méid na cánach do híocadh amhlaidh agus an méid do bheadh iníoctha dá mba fén bhfo-alt san roimhe seo d'áireofaí an cáinmheas ar dtúis.
(3) Is ar an 30adh lá de Mheán Fhomhair, 1931, no roimhe sin a déanfar gach iarratas fén alt so agus is i scríbhinn agus chun an chigire chánach a déanfar é agus beidh na Coimisinéirí Ioncuim i dteideal glaoch ar pé fianaisc is dó leo is gá chun a chur ar a gcumas a mbreith do thabhairt ar an iarratas san.
(4) Duine ar bith a dhéanfaidh iarratas fén alt so agus a bheidh mí-shásta le breith na gCoimisinéirí Ioncuim air, beidh sé i dteideal, ar fhógra do thabhairt uaidh i scríbhinn don chigire chánach laistigh de lá is fiche tar éis an bhreith sin do chur in úil do, a éileamh go gcuirfí a iarratas fé bhráid na gCoimisinéirí Speisialta.
(5) Ní bheidh dul thar an mbreith do bhéarfaidh na Coimisinéirí Speisialta ar iarratas a cuirfear fé n-a mbráid fén bhfo-alt san roimhe seo.
Bailitheoir nua do leanúint d'imeachta ar feitheamh.
5.—(1) Más rud é go ndearna bailitheoir, do ceapadh go cuibhe chun cáin ioncuim ar bith do bhailiú, imeachta do bhunú fé alt 11 den Acht Airgid, 1924 (Uimh. 27 de 1924), no leanúint díobh fén alt so, sé sin, imeachta ar bith do cuireadh ar siúl fé fho-alt (1) no fé fho-alt (2) den alt san 11 chun an cháin sin do bhaint amach agus, le linn na himeachta san do bheith ar feitheamh, go scuirfidh an bailitheoir sin, ar réasún ar bith, de bheith mar bhailitheoir do ceapadh amhlaidh chun an cháin sin do bhailiú, beidh deire láithreach le ceart an bhailitheora san chun leanúint de sna himeachta san agus an bailitheoir a ceapfar go cuibhe chun an cháin sin do bhailiú i ndiaidh an bhailitheora do scuir amhlaidh beidh sé i dteideal, más mian leis é, teacht chun bheith, agus bheith, ina pháirtí sna himeachta san in ionad an bhailitheora do scuir amhlaidh agus beidh sé i dteideal leanúint de sna himeachta san dá réir sin.
(2) San alt so foluíonn an focal “bailitheoir” oifigeach do sna Coimisinéirí Ioncuim agus údarás cuibhe aige chun cáin ioncuim do bhailiú.
CUID II.
Custuim agus Mal.
Diuitéthe breise ar fhíon.
6.—(1) In ionad na ndiuitéthe custum atá ar fhíon fé láthair, déanfar (fé réir forálacha an Achta so) na diuitéthe custum so leanas d'éileamh, do ghearra, agus d'íoc an 2adh lá de Mheitheamh, 1930, agus as san amach, ar gach fíon a hiomportálfar isteach i Saorstát Éireann, sé sin le rá:—
Fíon— | £ | s. | d. | |||||
Nách mó ná 25 gráid a bhiotáille phromhtha, an galún | 3 | 0 | ||||||
Gur mó ná 25 gráid ach nách mó ná 30 grád a | ||||||||
bhiotáille phromhtha, an galún | ... | ... | 5 | 0 | ||||
Gur mó ná 30 grád ach nách mó ná 42 ghrád a | ||||||||
bhiotáille phromhtha, an galún | ... | ... | 12 | 0 | ||||
Agus in aghaidh gach gráid no cuid de ghrád thar an méid is aoirde a héilítear thuas, diuité breise, an | ||||||||
galún | ... | ... | ... | ... | ... | 1 | 0 | |
Fíon drithleach sa bhuideul, diuité breise, an galún | 12 | 6 | ||||||
Fíon nea-dhrithleach nách mó ná 25 gráid a bhiotaille phromhtha sa bhuideul, | ||||||||
diuité breise, an galún | ... | 2 | 0 | |||||
Fíon nea-dhrithleach gur mó ná 25 gráid a bhiotáille | ||||||||
phromhtha sa bhuideul, diuité breise, an galún | ... | 4 | 0 | |||||
(2) Bainfidh forálacha alt 8 den Finance Act, 1919, leis na diuitéthe forchuirtear leis an alt so ach go mbeidh an abairt “Saorstát Éireann” in ionad na habairte “Great Britain and Ireland.”
(3) Chun crícheanna an ailt seo tuigfear gur fíon drithleach a hiomportáladh sa bhuideul fíon do rinneadh drithleach no fiuchúil agus a buideuladh i mbanna-stóras agus ar a sheachada chun a ólta i Saorstát Éireann éileofar an diuité forchuirtear ar fhíon drithleach leis an alt so.
(4) San alt so foluíonn an focal “fíon” dríodar fíona.
Diuitéthe nua iomportála do bhuanú.
7.—(1) Na diuitéthe nua iomportála do céad-fhorchuireadh le halt 12 den Finance (No. 2) Act, 1915, agus do buanuíodh (fé réir an diuité ar phlátaí ceoil agus ar ghléasanna eile ath-sheinnte ceoil agus an diuité ar scannán fholamh gan pictiuir air agus an diuité ar ghluaisteáin (ar a n-áirítear mótar-rothair agus mótarrothair thréanacha) agus ar chabhartha dhóibh agus ar fhíor-choda dhíobh nách buinn d'eisceacht) go dtí an 1adh lá de Bhealtaine, 1930, le halt 21 den Acht Airgid, 1929 (Uimh. 32 de 1929), leanfar d'iad d'éileamh, do ghearra agus d'íoc an 1adh lá san de Bhealtaine, 1930, agus ón lá san go dtí an 1adh lá de Bhealtaine, 1931, lé réir na n-eisceacht roimhráite.
(2) Pé uair is deimhin leis na Coimisinéirí Ioncuim gur cabhair chun oideachais aon scannán cinematografach áirithe a hiomportálfar isteach i Saorstát Éireann, déanfid, fé réir chólíona pé coiníollacha is oiriúnach leo d'fhorchur, an scannán san do leigint saor o íoc an diuité, ar scannáin chinematografacha, a háirítear ar na diuitéthe a buanítear leis an alt so.
(3) Bainfidh forálacha alt 8 den Finance Act, 1919, leis na diuitéthe buanuítear leis an alt so ach go mbeidh an abairt “Saorstát Éireann” in ionad na habairte “Great Britain and Ireland.”
Na diuitéthe breise ar thorthaí tiormuithe do bhuanú.
8.—(1) Na diuitethe breise, ar thorthaí tiormuithe, do céadfhorchuireadh le halt 8 den Finance (No. 2) Act, 1915, agus do buanuíodh go dtí an 1adh lá de Lúnasa, 1930, le halt 22 den Acht Airgid, 1929 (Uimh. 32 de 1929), leanfar d'iad d'éileamh, do ghearra agus d'íoc an 1adh lá san de Lúnasa, 1930, agus ón lá san go dtí an 1adh lá de Lúnasa, 1931.
(2) Bainfidh forálacha alt 8 den Finance Act, 1919, leis na diuitéthe buanuítear leis an alt so ach go mbeidh an abairt “Saorstát Éireann” in ionad na habairte “Great Britain and Ireland.”
Saoirse o dhiuité ar throscán.
9.—I gcás in ar deimhin leis na Coimisinéirí Ioncuim, maidir le haon bhall troscáin (seachas creat leapan) no aon fhíor-chuid d'aon bhall troscáin (seachas creat leapan) do bheadh mara mbeadh an t-alt so ionchurtha fén diuité forchuirtear le halt 18 den Acht Airgid, 1925 (Uimh. 28 de 1925), ná fuil sa mhéid adhmaid atá sa bhall no sa bhfíor-chuid sin ach cuid shuarach d'iomlán an bhaill no na fíor-choda san, féadfaidh na Coimisinéirí Ioncuim, fé réir chólíona pé coiníollacha is oiriúnach leo d'fhorchur, a cheadú go n-iomportálfar an ball no an fhíor-chuid sin gan an diuité sin d'íoc no aon diuité den tsórt san do híocadh ar a iomportáil d'aisíoc.
Saoirse d'fheithiclí inneallghluaiste áirithe o dhiuité.
10.—Ní bheidh diuité ar bith iníoctha fé alt 13 den Finance Act, 1920, mar a leasuítear é leis an Acht Airgid, 1926 (Uimh. 35 de 1926), ar fheithicil inneall-ghluaiste ná húsáidtear ach chun báid tárrthála agus a bhfearas d'aistriú (tré n-a n-iompar no tré n-a dtarac).
Lacáiste sa diuité ar fheithiclí inneallghluaiste áirithe.
11.—(1) Má chruthuíonn duine ar bith chun sástacht an Aire Rialtais Áitiúla agus Sláinte Puiblí gur íoc sé diuité in aghaidh na bliana no aon choda den bhliain dar thosach an 1adh lá d'Eanar, 1931, no in aghaidh aon bhliana no aon choda d'aon bhliain ina dhiaidh sin, fé alt 13 den Finance Act, 1920, mar a leasuítear é leis an Acht Airgid, 1926 (Uimh. 35 de 1926), ar fheithicil inneallghluaiste le n-a mbaineann an t-alt so, beidh sé i dteideal aisíoc cúig is fiche per cent. den diuité do híocadh amhlaidh.
(2) Baineann an t-alt so le gach feithicil inneall-ghluaiste—
(a) is feithicil inneall-ghluaiste le n-a mbaineann mír 6 den Triú Sceideal a ghabhann leis an Acht Airgid, 1926 (Uimh. 35 de 1926), ach nách carráiste ar tuarastal do réir bhrí alt 4 den Customs and Inland Revenue Act, 1888, agus
(b) go ndearnadh a hinneall roimh an 1adh lá d'Eanar, 1926, agus
(c) do bhí cláruithe i Saorstát Éireann an 30adh lá d'Abrán, 1930.
An Hawkers Act, 1888, do leasú.
12.—(1) Athghairmtear leis seo an méid d'alt 2 den Hawkers Act, 1888, le n-a mínítear brí an fhocail “hawker” san Acht san agus ina ionad san achtuítear leis seo go léireofar an focal “hawker,” i ngach áit ina bhfuil sé san Acht san, mar fhocal a chialluíonn agus a fholuíonn na daoine seo leanas agus beidh éifeacht ag an Acht san dá réir sin, sé sin le rá:—
(a) duine ar bith a thaistealann le capall no le beithíoch eile ag iompar no ag tarrac ualaigh no le feithicil inneallghluaiste agus a théigheann o áit go háit no go tithe fear eile ag iompar earraí no áirnéise no áirnéise ceannaíochta ar bith chun a ndíolta no a malairtithe, no á dtaisbeáint chun a ndíolta no a malairtithe, no ag taisbeáint somplaí no pátrún d'aon earraí no áirnéis no áirnéis cheannaíochta chun a seachadtha ina dhiaidh sin, agus
(b) duine ar bith a thaistealann le capall no le beithíoch eile ag iompar no ag tarrac ualaigh no le feithicil inneallghluaiste agus é ag iompar earraí no áirnéise no áirnéise ceannaíochta ar bith (seachas earraí no áirnéis no áirnéis cheannaíochta a hiomprófar chun a seachadtha do cheannuitheoir do réir ordú a tugadh roimhe sin) agus a dhíolann no a mhalairtíonn, no a thaisbeánann chun a díolta no a malairtithe, aon earra no áirnéis no áirnéis cheannaíochta acu san ag tigh aon duine eile, agus
(c) duine ar bith a thaistealann ar aon chóir ghluaiseachta go haon áit ná fuil gnáth-chomhnaí air ná gnó ar siúl aige ann agus a dhíolann no a mhalairtíonn, no a thaisbeánann chun a ndíolta no a malairtithe, ann aon earraí no áirnéis no áirnéis cheannaíochta in no as aon fheithicil no in no ag aon tigh, siopa, seomra, both. stalla no áit eile ar bith a bhíonn ar cíos no in úsáid aige chuige sin.
(2) D'ainneoin éinní atá sa Hawkers Act, 1888, isé diuité a híocfar ar cheadúnas mháil do bhéarfar amach fé alt 3 den Acht san do dhuine is hácaer de bhua mír (a) no mír (b) d'fho-alt (1) den alt so agus a thaistealann le feithicil inneall-ghluaiste, no do dhuine is hácaer de bhua mír (c) den fho-alt san, ná deich bpúint, agus ní tuigfear duine ar bith den tsórt san do bheith ceadúnuithe go cuibhe fén Acht san de bhrí gur thóg sé amach ceadúnas fén Acht san ar ar híocadh diuité ba lú ná deich bpúint agus dá bhrí sin amháin.
(3) Athghairmtear leis seo fo-alt (3) d'alt 3 den Hawkers Act, 1888, agus ina ionad san achtuítear leis seo nách gá do dhuine ar bith acu so leanas ceadúnas do thógaint amach fén Acht san, sé sin le rá:—
(a) duine ar bith a dhíolann earraí no áirnéis no áirnéis cheannaíochta le daoine is deighleálaithe sna nithe sin agus a cheannuíonn chun díol arís, no a iarrann orduithe ar na nithe sin ar na daoine sin;
(b) fíor-oibritheoir no fíor-dhéantóir aon earraí no áirnéise no áirnéise ceannaíochta agus a chlann, a phríntísigh agus a sheirbhísigh atá in éintigheas leis, más earraí no áirnéis no áirnéis cheannaíochta dheineann an fíoroibritheoir no an fíor-dhéantóir sin, agus iad san amháin, na nithe dhíolaid no ar a n-iarraid orduithe;
(c) duine ar bith ná díolann ach tora feirmeoireachta (pe'ca tora ainmhithe no tora fáis é) do fásadh, do tógadh, no do saothruíodh ar thalamh ar seilbh ag an duine sin no ag fostóir no ag máistir an duine sin no ag céile no ag tuismitheoir an duine sin no ag duine clainne no ag gaol eile leis;
(d) duine ar bith a dhíolann feoil, iasc, torthaí, glasraí, arán, bainne, gual, móin, no connadh agus ná díolann aon earraí eile.
(4) Má dheineann duine cionta fé fho-alt (1) d'alt 6 den Hawkers Act, 1888, agus go mbeidh an gníomh gurb é an cionta é de shaghas gurb é an ceadúnas ceart do réir bhrí an fho-ailt sin ná ceadúnas go ndiuité máil de dheich bpúint, raghaidh an duine sin fé fhíneail chaogad púnt mar bhreis ar aon phionós eile (seachas an fhíneail de dheich bpúint a luaidhtear sa bhfo-alt san) a dlightear a chur air.
(5) Tiocfaidh an t-alt so i ngníomh an 1adh lá de Lúnasa, 1930.
Diuité ar cheadúnaisí iasachtóirí airgid.
13.—(1) Eileofar, gearrfar agus íocfar ar gach ceadúnas (dá ngairmtear ceadúnas iasachtóra airgid san alt so), chun gníomhú agus gnó do dhéanamh mar iasachtóir airgid, do bhéarfar amach fé aon Acht do ritheadh no a rithfear i rith na bliana airgeadais dar tosach an 1adh lá d'Abrán, 1930, diuité máil do réir na rátaí seo leanas, sé sin le rá:—
(a) ar cheadúnas iasachtóra airgid a raghaidh in éag an 31adh lá d'Iúl, 1931—deich bpúint;
(b) ar cheadúnas iasachtóra airgid a raghaidh in éag an 31adh lá d'Iúl bliain ar bith, ach an bhliain 1931, agus a tógfar amach laistigh de shé mhí roimh an dul in éag san—deich bpúint;
(c) ar aon cheadúnas iasachtóra airgid eile—cúig púint déag.
(2) Má cruthuítear chun sástacht na gCoimisinéirí Ioncuim go bhfuil ceadúnas máil i bhfeidhm chun gnó geall-bhrócaera do dhéanamh in áitreabh ar bith dá bhfuil ceadúnas no ceadúnaisí iasachtóra airgid tógtha amach ag an duine no ag na daoine atá i mbun an ghnótha san, déanfaidh na Coimisinéirí Ioncuim—
(a) i gcás gan ach aon cheadúnas iasachtóra airgid amháin den tsórt san do bheith tógtha amach amhlaidh, leath an diuité ar an gceadúnas san do mhaitheamh no, i gcás an diuité bheith íoctha, leath an diuité d'aisíoc, agus
(b) i gcás dhá cheadúnas iasachtóra airgid den tsórt san no níos mó do bheith tógtha amach amhlaidh, leath an diuité ar pé ceann de sna ceadúnaisí sin is túisce do tógadh amach do mhaitheamh no, i gcás an diuité do bheith íoctha, leath an diuité d'aisíoc.
Diuité ar cheadúnaisí díolta géim.
14.—(1) Gach éinne dhéanfaidh, fé aon Acht do ritheadh no a rithfear i rith na bliana airgeadais dar tosach an 1adh lá d'Abrán, 1930, ceadúnas díolta géim do thógaint amach no d'athnuachaint, éileofar agus gearrfar air agus íocfa sé, ar na hócáidí a luaidhtear anso ina dhiaidh seo, diuité mail de thrí púint ar gach ceadúnas a tógfar amach no a hathnuadhfar amhlaidh.
(2) An diuité forchuirtear leis an alt so ar aon cheadúnas den tsórt san roimhráite éileofar, gearrfar, agus íocfar é nuair a tógfar amach an ceadúnas san agus fós ar dhéanamh gach athnuachainte ar an gceadúnas san agus íocfar agus baileofar é tré stampaí thaisbeánfaidh méid an diuité sin do mhúnlú ar na ceadúnaisí agus ar na hathnuachaintí sin, agus bainfidh an Stamp Duties Management Act, 1891, leis an diuité agus leis na stampaí sin.
(3) Léireofar alt 58 den Local Government (Ireland) Act, 1898, agus an Tríú Sceideal a ghabhann leis an Acht san agus beidh éifeacht acu fé is dá ndeintí an diuité forchuirtear leis an alt so do chur le líon agus ar líon na ndiuitéthe luaidhtear sa Tríú Sceideal a ghabhann leis an Acht san.
(4) Ní déanfar ceadúnas díolta géim is ionchurtha fén diuité forchuirtear leis an alt so ná aon athnuachaint ar cheadúnas den tsórt san do thabhairt amach mara mbeidh ná go dtí go mbeidh an ceadúnas no an athnuachaint sin stampálta go cuibhe fén alt so in aghaidh an diuité sin
CUID III.
Ilghneitheach agus Generalta.
Diuité stampa ar instruimidí do rinneadh fé Acht na dTailte Stáit (Tithe Oibre), 1930.
15.—(1) Instruimid ar bith do rinneadh fé Acht na dTailte Stáit (Tithe Oibre), 1930 (Uimh. 9 de 1930), agus do séaladh le séala oifigiúil an Aire Rialtais Áitiúla agus Sláinte Puiblí no údaráis áitiúla do réir bhrí an Achta san, ní dlighfear, de dhruim an séala san do bheith curtha uirthi agus dá dhruim sin amháin, í chur fé aon diuité stampa is aoirde ná dá mb' instruimid í ná beadh ach fé láimh.
(2) Tuigfear an t-alt so do theacht i bhfeidhm an 15adh lá d'Abrán, 1930, agus éifeacht do bheith aige an lá san agus as san amach.
Saoirse o dhiuité stampa ar orduithe muirir áirithe.
16.—(1) Beidh ordú muirir do dhein Coimisinéirí na nOibreacha Puiblí in Éirinn fé alt 9 d'Acht na dTithe (Gaeltacht), 1929 (Uimh. 41 de 1929), saor o dhiuité stampa ar bith is inéilithe fén Stamp Act, 1891, no fé aon Acht le n-a leasuítear an tAcht san.
(2) Tuigfear an t-alt so do theacht i bhfeidhm an 20adh lá de Mhí na Nodlag, 1929, agus éifeacht do bheith aige an lá san agus as san amach.
Airgead Stáit do shúncáil.
17.—(1) Féadfaidh an tAire Airgid o am go ham, fé mar agus nuair is oiriúnach leis é, airgead ar bith a bheidh i gcreidiúint do Chuntas an Stát-Chiste de thurus na huaire do shúncáil in aon bhannaí, billí, nótaí, no urrúis eile do bhéarfar amach ag Rialtas Ríocht Aontuithe na Breataine Móire agus Thuaiscirt Éireann no thar a cheann agus a bheidh dlite laistigh de bhliain o am a gceannuithe agus go mbeidh oblagáid díreach an Rialtais sin ag gabháil leo maidir le colann agus ús.
(2) Féadfaidh an tAire Airgid urrús ar bith a cheannóidh no a ghlacfa sé fén alt so do chimeád go dtí go mbeidh sé dlite no féadfaidh, más oiriúnach agus nuair is oiriúnach leis é, airgead do dhéanamh den urrús san tré n-a dhíol no ar aon tslí eile sara mbeidh sé dlite.
(3) Íocfar isteach sa Stát-Chiste an sochar glan a thiocfaidh as airgead do dhéanamh (tré n-a theacht dlite, tré n-a dhíol no ar aon tslí eile) d'urrús ar bith do ghlac no do cheannuigh an tAire Airgid fén alt so agus fós gach ús no íocaíocht i bhfuirm úis do gheobhaidh an tAire sin ar aon urrús den tsórt san.
Stoc Cúitimh d'fhuascailt.
18.—(1) Féadfaidh an tAire Airgid o am go ham, fé mar agus nuair is dó leis gur ceart é, urrús ar bith do tugadh amach fé alt 13 den Acht um Dhíobháil do Mhaoin (Cúiteamh), 1923 (Uimh. 15 de 1923), d'fhuascailt tré shuim is có-ionann le n-a agha-luach ainmnithe maraon leis an ús fáis air d'íoc le sealbhóir cláruithe an urrúis sin, ach ní fuasclófar aon urrús den tsórt san amhlaidh gan toil a shealbhóra chláruithe.
(2) Chun críche an ailt seo tuigfear ús ar urrúis do tugadh amach fén alt san 13 den Acht um Dhíobháil do Mhaoin (Cúiteamh), 1923, do bheith ag fás o lá go lá.
(3) An chomhacht a bronntar leis an alt so ar an Aire Airgid chun urrúis d'fhuascailt is i dteanta agus ní hin ionad aon mhodha eile bheidh údaruithe no orduithe do réir dlí de thurus na huaire chun na hurrúis sin d'fhuascailt a bheidh sí.
Ciste Bhanc Taisce an Phuist.
19.—(1) Má chítear don Aire Airgid an t-ús d'fhás i rith aon bhliana cuntais (pe'ca chríochnuigh sé roimh an Acht so do rith no dá éis sin), as na hurrúis do bhí i gcreidiúint do Chiste Bhanc Taisce an Phuist, do bheith níos mó ná iomlán an úis do híocadh le taisceoirí no do cuireadh i gcreidiúint dóibh i rith na bliana cuntais sin do réir na nAcht a bhaineann le Banc Taisce an Phuist maraon leis na costaisí fé n-a ndeaghthas an bhliain cuntais sin i bhfeidhmiú na nAcht san, féadfaidh an tAire sin, an chéad bhliain airgeadais tar éis na bliana cuntais sin no (i gcás bliana cuntais do chríochnuigh roimh an Acht so do rith) an chéad bhliain airgeadais tar éis na bliana deiridh de sna blianta cuntais sin, leithreasú do dhéanamh don Stát-Chiste ar iomlán no ar chuid ar bith den bhreis sin a bheidh fágtha tar éis pé suim (nách lú ná deich per cent. di) do bhaint aisti is dó leis an Aire sin is ceart do chimeád sa Chiste sin mar sholáthar in aghaidh laigheadú ar luach na n-urrús a bheidh i gcreidiúint don Chiste sin.
(2) Féadfaidh an tAire Airgid, an bhliain airgeadais dar tosach an 1adh lá d'Abrán, 1931, no aon bhliain airgeadais ina dhiaidh sin, iomlán aon tsuime, no cuid ar bith d'aon tsuim, do leithreasú don Stát-Chiste (i dteanta aon leithreasuithe fén bhfo-alt san roimhe seo) go bhféadfadh sé, ach ná dearna sé, a leithreasú fén alt so aon bhliain airgeadais roimhe sin.
(3) San alt so cialluíonn an abairt “bliain chuntais” tréimhse bhliana dar críoch aon 31adh lá de Mhí na Nodlag.
Diuitéthe báis do ghlana tré urrúis áirithe d'aistriú.
20.—(1) Féadfaidh an tAire Airgid, le rialacháin, a shocrú go nglacfar in íoc aon diuité bháis, fé réir pé teoranta agus coiníollacha a bheidh orduithe leis na rialacháin sin, urrús ar bith do thug sé no a thabharfa sé amach (roimh an Acht so do rith no dá éis sin) i rith na bliana airgeadais dar críoch an 31adh lá de Mhárta, 1931, chun airgead ar bith d'fháil ar iasacht, agus pé uair a déanfar aon rialacháin den tsórt san i dtaobh aon urrúis den tsórt san féadfaidh duine ar bith ar a mbeidh suim ar bith dlite ar scór aon diuité bháis, féadfa sé, do réir agus fé réir forálacha na rialachán san, an tsuim sin no aon chuid di d'íoc tré aistriú do dhéanamh go dtí pé cuntas leis an Aire Airgid a bheidh orduithe leis na rialacháin sin (agus dá ngairmtear an cuntas san san alt so), ar pé méid den urrús san is có-ionann luach, ar dháta an aistrithe sin, leis an suim sin no leis an gcuid sin di (pe'ca aca é) a bheidh le n'íoc amhlaidh.
(2) Féadfar urrúis a haistreofar go dtí an cuntas san fén alt so do chimeád sa chuntas san no do dhíol no do chur ar nea-mbrí, no féadfar deighleáil leo ar aon tslí eile, fé mar ordóidh an tAire Airgid, agus féadfaidh an tAire sin, le rialacháin, a shocrú cadé an tslí ina gcimeádfar, ina ndíolfar no ina gcuirfear ar nea-mbrí na hurrúis sin amhlaidh no ina ndeighleálfar leo ar aon tslí eile.
(3) Glacfaidh na Coimisinéirí Ioncuim le haistriú urrúis go dtí an cuntas san fén alt so agus dá réir mar ní is ionann agus suim is có-ionann le luach an urrúis sin ar dháta an aistrithe sin d'íoc leo in airgead tirim.
(4) Íocfaidh an tAire Airgid leis na Coimisinéirí Ioncuim amach as an gcuntas san an méid is fiú ar dháta a aistrithe gach urrús a haistreofar go dtí an cuntas san fén alt so.
(5) Déanfar gach suim a híocfar mar ús ar urrúis, no i bhfuascailt urrús, a haistreofar fén alt so go dtí an cuntas san agus a bheidh á gcimeád ann de thurus na huaire agus fós gach suim a thiocfaidh as an Aire Airgid do dhíol urrús a haistreofar go dtí an cuntas san fén alt so no as a dheighleáil leo ar aon tslí eile d'íoc isteach sa chuntas san agus cuirfear iad (sa mhéid gur gá é) chun no mar chabhair chun íocaíochtaí d'íoc a cheanglann an t-alt so ar an Aire sin d'íoc leis na Coimisinéirí Ioncuim amach as an gcuntas san, agus aon iarmhéid de sna suimeanna san a bheidh sa chuntas san o am go ham agus nách gá an uair sin, dar leis an Aire, chun na híocaíochtaí sin d'íoc leis na Coimisinéirí Ioncuim íocfar isteach sa Stát-Chiste é, fé mar agus nuair ordóidh an tAire sin é, in aisíoc airgid do roimh-íocadh isteach sa chuntas san as an bPrímh-Chiste no as a thora fáis.
(6) Bhéarfar amach as an bPrímh-Chiste no as a thora fáis, don chuntas san, pé suimeanna is gá chun go n-íocfaidh an tAire Airgid leis na Coimisinéirí Ioncuim fén alt so, amach as an gcuntas san, aon íocaíochtaí ná híocfar fén bhfo-alt san roimhe seo den alt so, agus cuirfear de mhuirear ar an bPrímh-Chiste agus ar a thora fáis pé méid, de sna suimeanna do bhéarfar amach amhlaidh, ná húdaruítear leis an alt so é d'íoc tré iasacht d'fháil don Aire sin.
(7) Chun soláthar do dhéanamh, i bpáirt no go hiomlán, le haghaidh pé méid de sna suimeanna go n-údaruítear leis an alt so iad do thabhairt amach as an bPrímh-Chiste no as a thora fáis is có-ionann le nocha-a-trí go leith per cent. d'ainm-luach na n-urrús a haistreofar go dtí an cuntas san fén alt so, féadfaidh an tAire airgead d'fháil ar iasacht tré pé urrúis is oiriúnach leis do thabhairt amach.
(8) Íocfar isteach sa Stát-Chiste gach suim do gheobhaidh an tAire Airgid ar iasacht fén bhfo-alt san roimhe seo den alt so agus is ar an bPrímh-Chiste no ar a thora fáis a bheidh muirear agus íoc colna agus úis gach urrúis do bhéarfar amach fén bhfo-alt san.
(9) Chun crícheanna an ailt seo—
(a) isé an méid is fiú ar dháta a aistrithe aon urrús a haistreofar go dtí an cuntas san fén alt so ná a agha-luach ainmnithe maraon le hús ar bith air a bheidh dlite chun a íoctha ar dháta an aistrithe sin ach a bheidh gan íoc an uair sin, tar éis suim aon úis air a bheidh ionfhálta ag an aistritheoir tar éis an dáta san do bhaint as, agus
(b) tuigfear ús ar aon urrús den tsórt san do bheith ag fás o lá go lá.
Cúram agus bainistí cánacha.
21.—Cuirfear fé chúram agus fé bhainistí na gCoimisinéirí Ioncuim leis seo gach cáin agus diuité forchuirtear no buanuítear leis an Acht so.
Gearr-theideal, léiriú agus tosach feidhme.
22.—(1) Féadfar an tAcht Airgid, 1930, do ghairm den Acht so.
(2) Léireofar Cuid I den Acht so i dteanta na nAchtanna Cánach Ioncuim agus léireofar Cuid II den Acht so, sa mhéid go mbaineann sí le diuitéthe custum, i dteanta na nAchtanna Custum agus, sa mhéid go mbaineann sí le diuitéthe máil, léireofar í i dteanta na Reachtanna Briotáineacha agus na nAchtanna den Oireachtas a bhaineann leis na diuitéthe máil agus le bainistí na ndiuitéthe sin.
(3) Ach amháin mar a foráltar go soiléir a mhalairt, tuigfear Cuid I den Acht so do theacht i bhfeidhm an 6adh lá d'Abrán, 1930, agus éifeacht do bheith aige an lá san agus as san amach.
Number 20 of 1930.
FINANCE ACT, 1930.
ARRANGEMENT OF SECTIONS
INCOME TAX.
Section | |
CUSTOMS AND EXCISE.
Exemption from duty of certain mechanically propelled vehicles. | |
MISCELLANEOUS AND GENERAL.
Stamp duty on instruments made under State Lands (Workhouses) Act, 1930. | |
Discharge of death duties by transfer of certain securities. | |
Acts Referred to | |
No. 32 of 1929 | |
No. 28 of 1925 | |
No. 35 of 1926 | |
No. 9 of 1930 | |
No. 41 of 1929 | |
No. 15 of 1923 | |
No. 27 of 1924 | |
Number 20 of 1930.
FINANCE ACT, 1930.
PART I.
Income Tax.
Income tax and sur-tax for the year 1930-31.
1.—(1) Income tax shall be charged for the year beginning on the 6th day of April, 1930, at the rate of three shillings in the pound.
(2) Sur-tax shall be charged for the year beginning on the 3th day of April, 1930, at the same rates as those at which it was charged for the year beginning on the 8th day of April, 1929.
(3) The several statutory and other provisions which were in force during the year beginning on the 6th day of April, 1929, in relation to income tax and sur-tax shall, subject to the provisions of Part II of the Finance Act, 1929 (No. 32 of 1929) and 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, 1930.
Relief in respect of certain losses.
2.—(1) Where any person has in any trade, profession, or vocation carried on by him either solely or in partnership sustained a loss for the year ending on the 5th day of April, 1928, or the year ending on the 5th day of April, 1929, he may claim the following deductions:—
(a) from any assessment made upon him for the year ending on the 5th day of April 1931, in respect of profits from the same trade, profession, or vocation, one-third of the net loss (if any) sustained in the two years ending on the 5th day of April, 1929;
(b) from any assessment made upon him for the year ending on the 5th day of April, 1932, in respect of profits from the same trade, profession, or vocation, one-third of the loss (if any) sustained in the year ending on the 5th day of April, 1929.
(2) For the purposes of the foregoing sub-section the loss sustained by a person entitled to claim any deduction under the said sub-section shall be computed in accordance with the Rules applicable to Cases I and II of Schedule D of the Income Tax Act, 1918, and no deduction shall be allowed for any part of a loss in respect of which relief has been allowed under section 34 of the said Act or under any other provision of the Income Tax Acts.
Liability of Electricity Supply Board for Income Tax.
3.—(1) In order to remove doubts it is hereby declared and enacted that for the purpose of determining liability for assessment to and payment of income tax, the Electricity Supply Board is not and never was the State or a branch or department of the Government of the State.
(2) The annual value with reference to which tax is to be charged under Schedules A and B of the Income Tax Act, 1918, in respect of any tenement or hereditament in the exclusive possession or control or the occupation of the Electricity Supply Board and for the time being exempt from assessment to poor rate shall be ascertained according to the surveys and valuations made under the Valuation Acts.
Adjustment of assessment for year 1930-31 in certain cases.
4.—(1) If any person, who was assessed and charged to tax for the year ending on the 5th day of April, 1930, in respect of income arising or accruing from securities outside Saorstát Eireann or from stocks, shares or rents in Great Britain or Northern Ireland, proves to the satisfaction of the Revenue Commissioners in the manner provided by this section that the aggregate amount of the income so assessed was greater by more than twenty per cent. than the aggregate amount of the income actually arising or accruing to him for the year ending on the 5th day of April, 1931, from securities outside Saorstát Eireann and from stocks, shares or rents in Great Britain or Northern Ireland, he shall be entitled, on making application in the manner hereinafter provided, to have the assessment made upon him for the year ending on the 5th day of April, 1931, under the Rules (other than Rules 3 and 4) applicable to Case III. of Schedule D of the Income Tax Act, 1918, adjusted to a sum to be computed on:—
(a) the aggregate amount of his income actually arising or accruing in the year ending on the 5th day of April, 1931, from securities outside Saorstát Eireann and from stocks, shares or rents in Great Britain or Northern Ireland; and
(b) the amount of all his other income assessable under the Rules (other than Rules 3 and 4) applicable to Case III. of Schedule D of the Income Tax Act, 1918, actually arising or accruing for the year ending on the 5th day of April, 1930, or the year ending on the 5th day of April, 1931, whichever is the greater.
(2) A person who makes application under this section for adjustment of an assessment shall be entitled to repayment of such part of the tax paid by him as is equal to the difference between the amount of tax so paid and the amount which would have been payable if the assessment had in the first instance been computed under the foregoing sub-section.
(3) Every application under this section shall be made on or before the 30th day of September, 1931, and shall be made in writing to the inspector of taxes, and the Revenue Commissioners shall be entitled to call for such evidence as they may deem necessary to enable them to give their decision on such application.
(4) Any person who makes an application under this section and is dissatisfied with the decision of the Revenue Commissioners thereon shall be entitled, on giving notice in writing to the inspector of taxes within twenty-one days after the notification of such decision to him, to require that his application be referred to the Special Commissioners.
(5) The determination of the Special Commissioners on an application referred to them under the foregoing sub-section shall be final and conclusive.
Continuance by new collector of pending proceedings.
5.—(1) Where a collector duly appointed to collect any income tax has instituted under section 11 of the Finance Act, 1924 (No. 27 of 1924), or continued under this section any proceedings brought under sub-section (1) or sub-section (2) of the said section 11 for the recovery of such tax and, while such proceedings are pending, such collector ceases for any reason to be the collector so appointed to collect such tax, the right of such collector to continue such proceedings shall forthwith terminate and the collector duly appointed to collect such tax in succession to the collector so ceasing shall, if he so desires, be entitled to become and be a party to such proceedings in the place of the collector so ceasing and be entitled to continue such proceedings accordingly.
(2) In this section the word “collector” includes an officer of the Revenue Commissioners duly authorised to collect income tax.
PART II.
Customs and Excise.
Additional duties on wine.
6.—(1) In lieu of the present customs duties in respect of wine, there shall (subject to the provisions of this Act) be charged, levied, and paid as on and from the 2nd day of June, 1930, the following customs duties on all wine imported into Saorstát Eireann, that is to say:—
Wine— | £ | s. | d. |
Not exceeding 25 degrees of proof spirit, the gallon | 3 | 0 | |
Exceeding 25 but not exceeding 30 degrees of proof spirit, the gallon | 5 | 0 | |
Exceeding 30 but not exceeding 42 degrees of proof spirit, the gallon | 12 | 0 | |
And for every degree or fraction of a degree beyond the highest above charged, an additional duty, the gallon | 1 | 0 | |
Sparkling wine in bottle, an additional duty, the gallon | 12 | 6 | |
Still wine not exceeding 25 degrees of proof spirit in bottle, an additional duty, the gallon | 2 | 0 | |
Still wine exceeding 25 degrees of proof spirit in bottle, an additional duty, the gallon | 4 | 0 |
(2) The provisions of section 8 of the Finance Act, 1919, shall apply to the duties imposed by this section with the substitution of the expression “Saorstát Éireann” for the expression “Great Britain and Ireland.”
(3) For the purposes of this section wine rendered sparkling or effervescent and bottled in a bonded warehouse shall be deemed to be sparkling wine imported in bottle, and upon delivery for home consumption shall be charged with the duty imposed on sparkling wine by this section.
(4) In this section the word “wine” includes the lees of wine.
Continuance of new import duties.
7.—(1) The new import duties which were first imposed by section 12 of the Finance (No. 2) Act, 1915, and were (with the exception of the duty on records and other means of reproducing music, the duty on blank film on which no picture has been impressed and the duty on motor cars (including motor bicycles and motor tricycles) and accessories and component parts thereof other than tyres) continued up to the 1st day of May, 1930, by section 21 of the Finance Act, 1929 (No. 32 of 1929), shall, with the exceptions aforesaid, continue to be charged, levied, and paid on and from the said 1st day of May, 1930, up to the 1st day of May, 1931.
(2) Whenever the Revenue Commissioners are satisfied that any cinematograph film imported into Saorstát Eireann is of an educational character they shall, subject to compliance with such conditions as they think fit to impose, exempt such film from the payment of the duty on cinematograph films included in the duties continued by this section.
(3) The provisions of section 8 of the Finance Act, 1919, shall apply to the duties continued by this section with the substitution of the expression “Saorstát Eireann” for the expression “Great Britain and Ireland.”
Continuance of additional duties on dried fruit.
8.—(1) The additional duties on dried fruits which were first imposed by section 8 of the Finance (No. 2) Act, 1915, and were continued up to the 1st day of August, 1930, by section 22 of the Finance Act, 1929 (No. 32 of 1929), shall continue to be charged, levied, and paid on and from the said 1st day of August, 1930, up to the 1st day of August, 1931.
(2) The provisions of section 8 of the Finance Act, 1919, shall apply to the duties continued by this section with the substitution of the expression “Saorstát Eireann” for the expression “Great Britain and Ireland.”
Exemption from duty on furniture.
9.—Where the Revenue Commissioners are satisfied, in respect of any article of furniture (other than a bedstead) or any component part of any article of furniture (other than a bedstead) which but for this section would be chargeable with the duty imposed by section 18 of the Finance Act, 1925 (No. 28 of 1925), that the quantity of wood contained in such article or component part forms only an inconsiderable portion of the whole of such, article or component part, the Revenue Commissioners may, subject to compliance with such conditions as they think fit to impose, permit such article or component part to be imported without payment of the said duty or repay any such duty paid on importation.
Exemption from duty of certain mechanically propelled vehicles.
10.—No duty shall be payable under section 13 of the Finance Act, 1920, as amended by the Finance Act, 1926 (No. 35 of 1926), in respect of a mechanically propelled vehicle which is used solely for the transport (whether by carriage or traction) of lifeboats and their gear.
Rebate of duty on certain mechanically propelled vehicles.
11.—(1) If any person proves to the satisfaction of the Minister for Local Government and Public Health that he has paid in respect of the whole or any part of the year commencing on the 1st day of January, 1931, or any subsequent year duty under section 13 of the Finance Act, 1920, as amended by the Finance Act, 1926 (No. 35 of 1926) in respect of a mechanically propelled vehicle to which this section applies he shall be entitled to repayment of twenty-five per cent. of the duty so paid.
(2) This section applies to every mechanically propelled vehicle—
(a) which is a mechanically propelled vehicle to which paragraph 6 of the Third Schedule to the Finance Act, 1926 (No. 35 of 1926), applies but is not a hackney carriage within the meaning of section 4 of the Customs and Inland Revenue Act, 1888, and
(b) the engine of which was constructed before the 1st day of January, 1926, and
(c) which was registered in Saorstát Eireann on the 30th day of April, 1930.
Amendment of Hawkers Act, 1888.
12.—(1) So much of section 2 of the Hawkers Act, 1888, as defines the meaning of the word “hawker” in that Act is hereby repealed and in lieu thereof it is hereby enacted that the word “hawker” wherever it occurs in the said Act shall be construed as meaning and including the following persons and the said Act shall have effect accordingly, that is to say:—
(a) any person who travels either with a horse or other beast bearing or drawing burden or with a mechanically propelled vehicle and goes from place to place or to other men's houses carrying to sell or barter or exposing for sale or barter any goods, wares, or merchandise, or exposing samples or patterns of any goods, wares, or merchandise to be afterwards delivered, and
(b) any person who travels either with a horse or other beast bearing or drawing burden or with a mechanically propelled vehicle carrying with him any goods, wares, or merchandise (other than goods, wares, or merchandise carried for delivery to a purchaser in pursuance of a previous order) and sells or barters, or exposes for sale or barter any of such goods, wares, or merchandise at any other person's house, and
(c) any person who travels by any means of locomotion to any place in which he does not usually reside or carry on business and there sells or barters or exposes for sale or barter any goods, wares, or merchandise either in or from any vehicle or in or at any house, shop, room, booth, stall, or other place whatever hired or used by him for that purpose,
(2) Notwithstanding anything contained in the Hawkers Act, 1888, the duty to be paid on an excise licence issued under section 3 of the said Act to a person who is a hawker by virtue of paragraph (a) or paragraph (b) of sub-section (1) of this section and travels with a mechanically propelled vehicle or a person who is a hawker by virtue of paragraph (c) of the said sub-section shall be ten pounds, and no such person shall be deemed to be duly licensed under the said Act by reason only of his having taken out a licence under the said Act on which a less duty than ten pounds was paid.
(3) Sub-section (3) of section 3 of the Hawkers Act, 1888, is hereby repealed and in lieu thereof it is hereby enacted that it shall not be necessary for a licence to be taken out under the said Act by any of the following persons, that is to say:—
(a) by any person selling or seeking orders for goods, wares, or merchandise to or from persons who are dealers therein and who buy to sell again;
(b) by the real worker or maker of any goods, wares, or merchandise, and his children, apprentices and servants residing in the same house with him selling or seeking orders only for goods, wares, or merchandise made by such real worker or maker;
(c) by any person selling only farm produce (whether animal or vegetable) grown, raised, or produced on land occupied by such person or by the employer or master of such person or by the wife, husband, parent, child, or other relative of such person;
(d) by any person selling meat, fish, fruit, vegetables, bread, milk, coal, peat, or firewood and no other goods.
(4) Where a person commits an offence under sub-section (1) of section 6 of the Hawkers Act, 1888, and the act constituting the offence is of such character that the proper licence within the meaning of that sub-section is a licence in respect of which the excise duty is ten pounds, such person shall incur a fine of fifty pounds over and above any other penalty (other than the fine of ten pounds mentioned in the said sub-section) to which he may be liable.
(5) This section shall come into operation on the 1st day of August, 1930.
Duty on moneylenders' licences.
13.—(1) There shall be charged, levied, and paid for and upon every licence (in this section referred to as a moneylender's licence) to act and carry on business as a moneylender issued under any Act passed or to be passed during the financial year beginning on the 1st day of April, 1930, an excise duty at the following rates, that is to say:—
(a) on a moneylender's licence expiring on the 31st day of July, 1931—ten pounds;
(b) on a moneylender's licence expiring on the 31st day of July in any year, other than the year 1931, and taken out within six months before such expiry—ten pounds;
(c) on any other moneylender's licence—fifteen pounds.
(2) Where it is proved to the satisfaction of the Revenue Commissioners that there is in force an excise licence to carry on the business of a pawnbroker at any premises in respect of which one or more moneylender's licences is or are taken out by the individual or individuals carrying on such business the Revenue Commissioners shall—
(a) where only one such moneylender's licence is so taken out, remit or, if the duty has been paid, repay one-half of the duty on such licence, and
(b) where two or more such moneylender's licences are so taken out, remit or if the duty has been paid repay one-half of the duty on such one of such licences as is first taken out.
Duty on game-dealers' licences.
14.—(1) There shall be charged, levied, and paid on the occasions hereinafter mentioned on and by every person who, under any Act passed or to be passed during the financial year beginning on the 1st day of April, 1930, takes out or renews a licence for the sale of game an excise duty of three pounds in respect of every licence so taken out or renewed.
(2) The duty imposed by this section in respect of any such licence as aforesaid shall be charged, levied, and paid at the time of taking out such licence and also on every renewal of such licence and shall be paid and collected by means of stamps denoting the amount of such duty impressed on such licences and renewals, and the Stamp Duties Management Act, 1891, shall apply to such duty and stamps.
(3) Section 58 of the Local Government (Ireland) Act, 1898, and the Third Schedule to that Act shall be construed and have effect as if the duty imposed by this section were added to and included in the duties mentioned in the Third Schedule to the said Act.
(4) Neither a licence for the sale of game which is liable to the duty imposed by this section nor any renewal of such licence shall be issued unless and until such licence or renewal has been duly stamped under this section in respect of such duty.
PART III.
Miscellaneous and General.
Stamp duty on instruments made under State Lands (Workhouses) Act, 1930.
15.—(1) An instrument made under the State Lands (Workhouses) Act, 1930 (No. 9 of 1930) and sealed with the official seal of the Minister for Local Government and Public Health or of a local authority within the meaning of the said Act shall not, by reason only of such seal being affixed thereto, be rendered liable to any higher stamp duty than if it were an instrument under hand only.
(2) This section shall be deemed to have come into force on and shall have effect as on and from the 15th day of April, 1930.
Exemption from stamp duty on certain charging orders.
16.—(1) A charging order made by the Commissioners of Public Works in Ireland under section 9 of the Housing (Gaeltacht) Act, 1929 (No. 41 of 1929), shall be exempt from any stamp duty chargeable under the Stamp Act, 1891, or any Act amending the same.
(2) This section shall be deemed to have come into force on and shall have effect as on and from the 20th day of December, 1929.
Investment of State moneys.
17.—(1) The Minister for Finance may from time to time as and when he thinks fit invest any moneys for the time being standing to the credit of the Exchequer Account in any bonds, bills, notes, or other securities issued by or on behalf of the Government of the United Kingdom of Great Britain and Northern Ireland and maturing within twelve months from the acquisition thereof and carrying the direct obligation of the said Government in respect of both principal and interest.
(2) The Minister for Finance may hold any security purchased or taken by him under this section until it matures or may, if and when he thinks fit, realise such security by sale or otherwise before the maturity thereof.
(3) The net proceeds of the realisation (whether by maturity, sale or otherwise) of any security taken or purchased by the Minister for Finance under this section and also all interest or payments in the nature of interest received by the said Minister in respect of any such security shall be paid into the Exchequer.
Redemption of Compensation Stock.
18.—(1) The Minister for Finance may from time to time, as and when he thinks proper, redeem any security issued under section 13 of the Damage to Property (Compensation) Act, 1923 (No. 15 of 1923), by paying to the registered holder of such security a sum equal to the nominal face value thereof together with the accrued interest thereon, but no such security shall be so redeemed without the consent of the registered holder thereof.
(2) For the purpose of this section interest on securities issued under the said section 13 of the Damage to Property (Compensation) Act, 1923, shall be deemed to accrue from day to day.
(3) The power of redeeming securities conferred on the Minister for Finance by this section shall be in addition to and not in substitution for any other method of redeeming such securities for the time being authorised or prescribed by law.
Post Office Savings Bank Fund.
19.—(1) Where it appears to the Minister for Finance that the interest accrued during any year of account (whether ending before or after the passing of this Act) from the securities standing to the credit of the Post Office Savings Bank Fund exceeded the total of the interest paid or credited to depositors during such year of account in pursuance of the Acts relating to the Post Office Savings Bank and the expenses incurred in such year of account in the execution of those Acts, the said Minister may in the next financial year after such year of account or (in the case of a year of account which ended before the passing of this Act) in the next financial year after the last of such years of account, appropriate for the Exchequer the whole or any part of the amount of such excess remaining after deducting therefrom such sum (not being less than ten per cent. thereof) as he may think proper to preserve in the said Fund as a provision against depreciation in the value of the securities standing to the credit thereof.
(2) The Minister for Finance may, in the financial year beginning on the 1st day of April, 1931, or in any subsequent financial year, appropriate for the Exchequer (in addition to any appropriation under the foregoing sub-section) the whole or any part of any sum which could have been but was not appropriated by him under this section in any previous financial year.
(3) In this section the expression “year of account” means a period of twelve months ending on any 31st day of December.
Discharge of death duties by transfer of certain securities.
20.—(1) The Minister for Finance may by regulations provide that any security which is issued by him (whether before or after the passing of this Act) during the financial year ending on the 31st day of March, 1931, for the purpose of raising any money on loan shall, subject to such limitations and conditions as may be prescribed by such regulations, be accepted in payment of any death duty, and whenever any such regulations are made in relation to any such security any person from whom any sum is due on account of any death duty may, in accordance with and subject to the provisions of such regulations, pay that sum or any part thereof by means of the transfer to such account (in this section referred to as the said account) of the Minister for Finance as shall be prescribed by such regulations of so much of such security as is equal in value at the date of such transfer to the said sum or the said part thereof (as the case may be) to be so paid.
(2) Securities transferred to the said account under this section may be held in the said account or sold, cancelled, or otherwise dealt with as the Minister for Finance shall direct, and the said Minister may by regulations provide for the manner in which such securities are to be so held, sold, cancelled or otherwise dealt with.
(3) The transfer of a security to the said account under and in accordance with this section shall be accepted by the Revenue Commissioners as a cash payment to them of a sum equal to the value of such security at the date of such transfer.
(4) The Minister for Finance shall pay out of the said account to the Revenue Commissioners the value at the date of transfer of all securities transferred to the said account under this section.
(5) All sums paid by way of interest on or redemption of securities transferred under this section to, and for the time being held in, the said account and also all sums derived from the sale or other dealing by the Minister for Finance of or with securities transferred to the said account under this section shall be paid into the said account and shall be applied (so far as may be requisite) in or towards meeting payments which the said Minister is required by this section to make to the Revenue Commissioners out of the said account, and any balance of such sums from time to time standing in the said account and, in the opinion of the said Minister, not then required for meeting the said payments to the Revenue Commissioners shall, as and when the said Minister directs, be paid into the Exchequer in repayment of moneys advanced to the said account from the Central Fund or the growing produce thereof.
(6) There shall be issued out of the Central Fund or the growing produce thereof to the said account such sums as may be required to meet any payments under this section by the Minister for Finance to the Revenue Commissioners out of the said account which are not met under the foregoing sub-section of this section, and so much of the sums so issued as is not authorised by this section to be met by borrowing by the said Minister shall be charged on the Central Fund and the growing produce thereof.
(7) For the purpose of providing, wholly or partly, for so much of the sums authorised by this section to be issued out of the Central Fund or the growing produce thereof as is equal to ninety-three and one-half per cent. of the nominal value of the securities transferred to the said account under this section, the Minister may borrow money by means of the issue of such securities as he thinks proper.
(8) All sums borrowed by the Minister for Finance under the foregoing sub-section of this section shall be paid into the Exchequer and the principal and interest on all securities issued under that sub-section shall be charged on and payable out of the Central Fund or the growing produce thereof.
(9) For the purposes of this section—
(a) the value at the date of transfer of any security transferred to the said account under this section shall be the nominal face value thereof with the addition of any interest thereon accrued due at the date of such transfer but then remaining unpaid, after deducting the amount of any interest thereon which may be receivable by the transferor after that date, and
(b) interest on any such security shall be deemed to accrue from day to day.
Care and management of taxes.
21.—All taxes and duties imposed or continued by this Act are hereby placed under the care and management of the Revenue Commissioners.
Short title, construction and commencement.
22.—(1) This Act may be cited as the Finance Act, 1930.
(2) Part I of this Act shall be construed together with the Income Tax Acts, and Part II of this Act, so far as it relates to duties of customs shall be construed together with the Customs Acts, and so far as it relates to duties of excise shall be construed together with the British Statutes and Acts of the Oireachtas which relate to the duties of excise and the management of those duties.
(3) Part I of this Act shall, save as is otherwise expressly provided, be deemed to come into force on and shall take effect as on and from the 6th day of April, 1930.