Off On Dualscroll
Turn Dualscroll on to scroll both language versions together.
Uimhir 21.
ACHT AIRGID, 1923.
Cáin ioncuim agus barra-cháin i gcóir 1923-24
1.—(1) I gcóir na bliana dar tosach an 6adh lá d'Abrán, 1923, éileofar cáin ioncuim do réir chúig scillinge fén bpunt, agus éileofar barra-cháin i gcóir na bliana san do réir na rátaí gur dá réir a héilíodh í i gcóir na bliana dar thosach an 6adh lá d'Abrán, 1922, fén dlí a bhí i bhfeidhm an uair sin i Saorstát Éireann no sa líomatáiste gurb é sin anois é.
(2) Na forálacha reachtúla agus na forálacha eile a bhí i bhfeidhm i Saorstát Éireann no sa líomatáiste gurb é sin anois é i rith na bliana dar thosach an 6adh lá d'Abrán, 1922, i dtaobh na cánach ioncuim agus na barra-chánach, beidh éifeacht acu i dtaobh na cánach ioncuim agus na barra-chánach a éileofar mar adubhradh i gcóir na bliana dar tosach an 6adh lá d'Abrán, 1923, éifeacht a bheidh fé réir na n-oiriúnuithe agus na n-atharuithe a dineadh no a déanfar ar na forálacha san leis no fén Acht um Oiriúnú Achtanna, 1922 (Uimh. 2 de 1922), agus fé réir forálacha Acht na gCánach Dúbalta (Faoiseamh), 1923 (Uimh. 8 de 1923), agus fé réir forálacha an Achta so.
(3) An luach le n-ar glacadh mar luach bliana d'aon mhaoin chun críche na cánach ioncuim fé Sceidil A agus B i gcóir na bliana dar thosach an 6adh lá d'Abrán, 1922, áireofar é, fé réir forálacha an Achta so, mar an luach bliana don mhaoin sin chun na críche céanna i gcóir na bliana dar tosach an 6adh lá d'Abrán, 1923.
Ceartú barrachánach i gcásanna áirithe.
2.—(1) Ar a iarraidh sin d'éinne ar ar féidir barra-cháin do chur i gcóir na bliana dar tosach an 6adh lá d'Abrán, 1923, féadfidh na Coimisinéirí Speisialta, in ainneoin éinní atá in alt 5 den Acht Cánach Ioncuim, 1918, ceartú do dhéanamh, tré aisioc cánach no ar aon tslí eile, i dtreo go luíodófar méid na barra-chánach atá le n'íoc ag an duine sin i gcóir na bliana san go dtí an méid a bheadh le n'íoc dá mbeadh feidhm dlí ag forálacha an Achta so ar feadh na bliana dar thosach an 6adh lá d'Abrán, 1922, agus dá mbeadh lán-fheidhm agus lán-éifeacht. i dtaobh cánach ioncuim i gcóir na bliana dar thosach an 6adh lá d'Abrán, 1922, ag na hoiriúnuithe a dineadh ar na hAchtanna Cánach Ioncuim leis an Acht um Oiriúnú Achtanna, 1922 (Uimh. 2 de 1922), no le haon Ordú a dhin an Ard-Chomhairle, no a dhéanfid ina dhiaidh seo, fé fhorálacha an Achta san.
(2) Na forálacha atá sna hAchtanna Cánach Ioncuim i dtaobh míniú cúise do dhéanamh i dtaobh puínte dlí, bainfid le hiarrataisí i dtaobh ceartú barra-chánach fén alt so.
Beidh ús ar chairteacha coigiltis saor ó cháin ioncuim.
3.—Má thugann an t-Aire Airgid amach aon chairt choigiltis a thabharfidh dá ceannathóir, de bhua suim áirithe d'íoc láithreach, teideal chun suim is mó ná san d'fháil tar éis tréimhse áirithe, suim a bheidh có-dhéanta den tsuim sin do céad-íocadh agus den ús a fhásfidh as an suim sin, ní féadfar cáin ioncuim do chur ar an bhfás úis sin faid ná raghaidh an méid de sna cairteacha san a bheidh ar seilbh ag an té is sealbhóir de thuras na huaire don chairt, faid ná ragha sé thar an méid a bheidh údaruithe a bheith ar seilbh an duine sin de thuras na huaire fé rialacháin a dhin an t-Aire Airgid.
Eileofar cáin ioncuim ar Stoc a thug an Rialtas Briotáineach amach saor o cháin.
4.—In ainneoin aon fhorála atá in aon Acht a dhin Páirlimint Ríochta Aontuithe na Breataine Móire agus na hÉireann a bhí ann le déanaí, an t-ús a bheidh ar na hurúsanna uile a tugadh amach ag Rialtas na Ríochta Aontuithe roimh-ráite fé choiníoll an t-ús ortha do bheith saor o cháin ioncuim beidh sé, ón gcéad lá de Dheire Foghmhair, 1923, fé fhiachas ná cánach ioncuim a bheidh á héileamh de thuras na huaire i Saorstát Éireann ach beidh an fiachas san fé réir aon tsocrú chun faoisimh a bheidh déanta de thuras na huaire le Rialtas na Breataine Móire do réir no de bhua Acht na gCánach Dúbalta (Faoiseamh), 1923 (Uimh. 8 de 1923), no ar aon tslí eile.
Leasú ar Alt 187 den Acht Cánach Ioncuim, 1918.
5.—(1) I bhfo-alt 1 d'Alt 187 den Acht Cánach Ioncuim, 1918, ciallóidh an focal “purchase annuity” an chéad bhliainchíos no an bliain-chíos bunaidh is iníoctha roimh aon fhuascailt no luíodú reachtúil do dhéanamh.
(2) I bhfo-alt 1 d'Alt 187 den Acht Cánach Ioncuim, 1918, ní bhainfidh na focail “the respective surveys and valuations time to time in force for the purpose of poor rates” le luach bliana gnóthaí a ráitear in Uimh. III. de Sceideal A, agus, chun crícheanna Sceidil A, déanfar na gnóthaí sin do mheas i gcóir cánach agus do chur fé cháin fé Sceideal D do réir na rialacha a bhaineann le Sceideal D sa mhéid ná fuilid buiniscionn le rialacha na hUimh. III. sin de Sceideal A.
Dualgas fostathóra i dtaobh aánach is iníoctha agá fostaithe.
6.—(1) I gcás aon duine ar fostú do thabhairt faillí in íoc aon chánach ioncuim fé Sceideal D no E atá amuich air agu iníoctha aige i gcóir aon bhliana, féadfaidh na Coimisinéir, Ioncuim, aon uair tar éis tréimhse ráithe do bheith caithte ón gcéad lá a bhí an cháin ioncuim sin amuich ar an duine agus iníoctha aige, féadfid fógra do thabhairt dá bhfostathóir á chur ar an bhfostathóir sin an méid cánach ioncuim atá i riaráiste mar sin do bhaint as aon luach saothair is iníoctha aige leis an duine ar fostú aige.
(2) Ar fháil an fhógra san do bainfidh an fostathóir as an luach saothair sin, pé suim no suimeanna, gan a n-iomlán do bheith níos mó ná iomlán na cánach ioncuim atá i riaráiste mar sin, agus ar pé uaire agus ar pé cuma, a ordóidh na Coimisinéirí Ioncuim, agus na suimeanna a bhainfe sé as an luach saothair mar sin íocfa sé iad láithreach le hArd-Chuntasóir an Ioncuim.
(3) Má dhineann aon fhostathóir oba no faillí ar íoc aon tsuime no suimeanna den tsórt san le hArd-Chuntasóir an Ioncuim laistigh den am a luadhfar sa bhfógra san beidh an fostathóir sin freagarthach in íoc na suime no na suimeanna san chó maith is dá mba air féin a gearrfí an céanna go cuibhe, agus chun an céanna d'fháil uaidh féadfar imeachta do bhunú ar aon tslí dá bhfuil leagtha amach san Acht Cánach Ioncuim, 1918, agus sna slite sin áirítear na Coimisinéirí Speisialta do thabhairt a mbarántais don Bhailitheoir gur ina Cheanntar Bailitheoireachta atá árus gnótha no maoin an fhostathóra san suidhte, á ordú dho gabháil do dhéanamh ar earraí agus ar mhaoin an fhostathóra san, agus ní cosc ar fháil na suime no na suimeanna san le himeachta no le gabháil earraí an fostathóir do thabhairt faillí sa tsuim no sna suimeanna san do chimeád ón duine ar fostú.
(4) Aon fhostathóir a dhéanfidh faillí no oba ar fhorálacha an ailt seo do chó-líona beidh sé i mbaol na fineála atá gearrtha amach le halt 107 den Acht Cánach Ioncuim, 1918, don té a dhéanfaidh faillí no oba ar liost, faisnéis no ráiteas a thabhairt uaidh, agus féadfar an fhineáil sin do bhaint de gan dochar d'aon leigheas eile a foráltar leis an Acht Cánach Ioncuim, 1918, no an Acht so.
(5) Más cólucht daoine an fostathóir beidh feidhm ag forálacha fo-altanna 2 agus 4 d'alt 105 agus ag iomlán ailt 106 den Acht Cánach Ioncuim, 1918, i dtaobh éinní is gá a dhéanamh fén Acht so.
(6) Ní dhéanfidh éinní san Acht so deifir d'fhorálacha Riail 11, Sceideal E, den Acht Cánach Ioncuim, 1918, ná d'fhorálacha Riail 7, Sceideal E, den Acht céanna mar a leasuíodh é le hAlt 18 (3) den Acht Airgid, 1922.
(7) Aon fhostathóir a íocfidh leis an Ard-Chuntasóir, no leis an mBailitheoir gur ina Cheanntar Bailitheoireachta a luíonn a árus gnótha no a mhaoin, aon tsuim chánach ioncuim den tsórt san éileofar le fógra den tsórt san o sna Coimisinéirí Ioncuim mar adubhradh, beidh sé saor agus scaoilte o íoc an méid airgid a bhí san íocaíocht san chó maith is dá n-íocfadh sé an tsuim airgid sin mar luach saothair leis an nduine sin ar fostú aige.
Chun cáin ioncuim d'fháil.
7.—(1) Aon uair a dhéanfidh éinne (dá ngairmtear “faillitheoir” san alt so) faillí ar íoc aon tsuime a gearrfar air i dtaobh cánach ioncuim, agus (i gcás cáinmheasa fé Sceideal A) in ainneoin gan an faillitheoir do bheith ainmnithe sa cháinmheas, féadfidh an Bailitheoir gur cóir do an tsuim nár íocadh do bhailiú deimhniú do thabhairt amach d'Fho-Shirriamh na Contae ina gcomhnuíonn an faillitheoir no ina bhfuil áit ghnótha aige no (nuair is ar thailte no ar thionóntacháin a bhíonn an cháin gan íoc mar mhuirear) ina luíonn na tailte agus na tionóntacháin, deimhniú ar mhéid na suime nár íocadh agus ar an té na bhfuil an céanna iontogtha air agus ar na tailte agus na tionóntacháin (más ann dóibh) ar a bhfuil muirear na suime.
(2) Láithreach tar éis aon deimhniú d'fháil den tsórt a luaidhtear sa bhfo-alt roimhe seo díreoidh an Fo-Shirriamh ar thógaint na suime a deimhnítear ann do bheith gan íoc, tré ghábháil do dhéanamh ar gach cuid no aon chuid de sna hearraí, de sna hainmhithe agus den mhaoin eile atá ina bháillíocht agus is leis an bhfaillitheoir agus (nuair is ar thailte no ar thionóntacháin a bhíonn an cháin gan íoc mar mhuirear) ar gach cuid no aon chuid de sna hearraí, de sna hainmhithe agus den mhaoin eile a gheobhfar ar na tailte no na tionóntacháin sin, agus chun na gcrícheanna san beidh ag an bhFo-Shirriamh (i dteanta na gceart, na gcomhacht agus na ndualgaisí a bronntar air leis an alt so) na ceartanna, na comhachtanna agus na dualgaisí uile sin a bheidh aige de thurus na huaire do réir dlí maidir le feidhmiú rit fieri facias sa mhéid na beid buiniscionn leis na ceartanna, na comhachtanna agus na dualgaisí breise a bronntar air leis an alt so.
(3) An báille, no aon duine eile a fostófar ag Fo-Shirriamh chun feidhmiúchán do dhéanamh fé aon deimhniú den tsórt a luaidhtear san alt so, beidh sé de dhualgas air, chó luath agus ragha sé isteach agus roimh ghabháil do dhéanamh do, barántas an údaráis sin ón bhFo-Shirriamh do thaisbeáint, nuair a iarrfar air é, don bhfaillitheoir no pé duine eile a dheabhróidh a bheith i seilbh na dtailte agus an áitribh ina raghaidh an báille no an duine eile sin, agus nuair iarrfar í, fíor-chóip den údarás san do thabhairt don bhfaillitheóir no don duine eile a dheabhróidh a bheith i seilbh mar adubhradh.
(4) Gach Fo-Shirriamh 'na ndéanfar fé n'údarás feidhmiúchán ar earraí, ar ainmhithe no ar mhaoin eile fé aon deimhniú den tsórt san roimh-ráite, beidh sé de dhualgas air féachaint chuige go ndéanfar amach, laistigh d'ocht n-uaire is dachad a’ chluig cuntas ina n-áireofar gach maoin a gabhadh agus, más féidir é, sara n-aistreofar éinní, féachaint chuige go dtabharfar don bhfaillitheoir, no don duine eile a dheabhruigh a bheith i seilbh na maoine sin, dúbláid don chuntas san agus í sighnithe ag an bhFo-Shirriamh no ag duine ag gníomhú thar a cheann.
(5) Aon Fho-Shirriamh a thógfidh aon earraí, ainmhithe no maoin eile i bhfeidhmiúchán fé aon deimhniú den tsórt san roimh-ráite, beidh sé dleathach do na hearraí, na hainmhithe no an mhaoin eile sin do dhíol ar cheant phuiblí aon tráth tar éis deire tréimhse cheithre huaire fichead a chluig tar éis do an céanna do thógaint i bhfeidhmiúchán, ach san do dhéanamh gan aon mhoill mhí-réasúnta, agus ní gá don bhFo-Shirriamh a fhoillsiú ná a chraobhscaoile gur díolachán ag Fo-Shirriamh an díolachán san na díolachán earraí, ainmhithe ná maoine a tógadh i bhfeidhmiúchán.
(6) Aon Fho-Shirriamh a thógfidh earraí, ainmhithe no maoin eile i bhfeidhmiúchán fé aon deimhniú den tsórt san roimh-ráite féadfa sé na hearraí, na hainmhithe agus an mhaoin sin do dhíol ar cheant phuiblí in aon áit no áiteanna is tairbhí ina bhféadfar, dar leis, na hearraí, na hainmhithe agus an mhaoin sin do dhíol pe'ca laistigh no lasmuich dá bháillíocht é, agus pe'ca laistigh no lasmuich de theoranta críche Shaorstáit Éireann é, agus féadfa sé na hearraí, na hainmhithe agus an mhaoin sin no aon chuid díobh d'aistriú no féachaint chuige go n-aistreofar an céanna ón áit inar gabhadh an céanna go dtí an áit no na háiteanna díolacháin sin.
(7) Gach earra, ainmhí agus maoin eile a thógfidh aon Fho-Shirriamh i bhfeidhmiúchán fé aon deimhniú den tsórt san roimhráite, féadfidh an Fo-Shirriamh iad do chur, go dtí go ndíolfar iad, i bpóna, i stór agus i gcimeád i pé áit no áiteanna is oiriúnach leis, pe'ca laistigh no lasmuich dá bháillíocht atáid no laistigh no lasmuich de theoranta críche Shaorstáit Éireann, cé ná beidh sé ceaptha ná údaruithe do réir dlí an áit no na háiteann a san d'úsáid mar phónaí.
(8) Pé cás ina ndéanfidh an Fo-Shirriamh, no ina ndéanfar le n'ordú, aon earraí, ainmhithe no maoin eile d'aistriú fén alt so go dtí áit lasmuich dá bháillíocht, tógfidh an Fo-Shirriamh i dteanta méid na cánach a bheidh luaidhte sa deimhniú fé n-ar gabhadh na hearraí, na hainmhithe agus an mhaoin sin, agus méid gach éilimh eile a bheidh iontóghta do réir no de bhua an ailt seo tógfa sé méid na gcostas uile a chuirfe sé suas—
(a) le linn no i dtaobh aistriú na n-earraí, na n-ainmhithe agus na maoine sin ó sna háiteanna inar gabhadh iad go dtí gach áit (maraon le háit an díolacháin) ’na n-aistreofar na hearraí, na hainmhithe agus an mhaoin sin chuige roimh iad do dhíol;
(b) le linn no i dtaobh na hearraí, na hainmhithe agus an mhaoin sin do chur i stór, i bpóna agus i dtaisce (maraon le beatha agus uisce do thabhairt do sna hainmhithe sin) idir aimsir na gabhála agus aimsir an díolacháin;
(c) le linn no i dtaobh díolachán agus aon iarracht ar dhíolachán na n-earraí na n-ainmhithe no na maoine sin nách díolachán ná iarracht ar dhíolachán laistigh de bháillíocht an Fho-Shirriaimh.
Féadfidh an Fo-Shirriamh gach costas agus caiteachas den tsórt atá luaidhte sa bhfo-alt so do bhaint as sochar díolachán na n-earraí, na n-ainmhithe agus na maoine mar chéad mhuirear ar an sochar san.
(9) Is é an Fo-Shirriamh is aon bhreitheamh ar ce'ca áit no áiteanna is tairbhí ná bhféadfar aon earraí, ainmhithe no maoin eile a thóg sé i bhfeidhmiúchán do dhíol, agus ní luífidh aon aicsean i gcoinnibh aon Fho-Shirriaimh i dtaobh é do dhíol aon earraí, ainmhithe no maoin den tsórt san roimh-ráite lasmuich dá bháillíocht.
(10) Gach duine a dhéanfidh tar éis rithte an Achta so aon earraí, ainmhithe no maoin eile a thógfidh Fo-Shirriamh i bhfeidhmiúchán fé aon deimhniú den tsórt san roimh-ráite do cheannach go macánta ar dhíolachán a cuirfar ar siúl ag Fo-Shirriamh no fé n'údarás, beidh dea-theideal éifeachtúil aige i gcoinnibh gach n-aon chun na n-earraí, na n-ainmhithe agus na maoine a cheannóidh sé mar sin in ainneoin aon neamhéifeachta no nea-rialtachta i no mar gheall ar ghabháil no díolachán na n-earraí, na n-ainmhithe no na maoine sin, agus pe'ca is fíor no nách ea go raibh a fhios aige no gur cheart do a fhios do bheith aige no go bhféadfadh sé a fhios de bheith aige no go bhfuair sé aon tsaghas fógra gur díolachán ag Fo-Shirriamh no fé n'údarás an díolachán san.
(11) Ní dhéanfa sé dochar ná difríocht do chomhacht ná d'údarás Fo-Shirriaimh chun aon earraí, ainmhithe no maoin eile a thógfa sé i bhfeidhmiúchán fé aon deimhniú den tsórt san roimh-ráite do dhíol, na hearraí, na hainmhithe nó an mhaoin sin do bheith as cimeád an Fho-Shirriaimh no aon chur isteach do dhéanamh in aon tslí ar a chimeád ortha aon tráth no tráthanna idir aimsir na gabhála agus an aimsir 'na ndíolfar na hearraí, na hainmhithe agus an mhaoin sin.
(12) Ní luífidh aon aicsean i gcóinnibh Fo-Shirriaimh i dtaobh ná mar gheall ar é do dhul no do bhrise isteach in aon tailte, in aon tigh, in aon chlós no in aon áitreabh eile chun tógaint i bhfeidhmiúchán fé aon deimhniú den tsórt san roimh-ráite do dhéanamh ar aon earraí, ainmhithe no maoin eile a bhí no d'fhéadfadh a bheith ar na tailte sin no sa tigh, sa chlós no san áitreabh san, ná fós i dtaobh ná mar gheall ar aon díobháil a dineadh do sna tailte, don tigh no don áitreabh san leis an dul isteach no leis an mbrise isteach san no le n-a linn: Ar choiníoll gur dhin an Fo-Shirriamh, sarar bhris sé isteach in aon tigh comhnuithe no foirgneamh eile, iarrachtaí réasúnta ar dhul isteach go síochánta agus gan fóiréigean: Ar choiníoll fós, in aon chás in ar bhris an Fo-Shirriamh isteach agus in ar chuaidh sé isteach in áitreabh aon duine seachas an faillitheoir a bhí ainmhithe sa doimhniú, go bhfuair sé ann no air aon earraí, ainmhithe no maoin eile leis an bhfaillitheoir no go raibh cúis réasúnta aige chun a chreidiúint go raibh earraí, ainmhithe no maoin éigin eile den tsórt san ann no air.
(13) Ní luífidh aon aicsean i gcoinnibh aon Fho-Shirriaimh, agus ní chuirfe sé é féin fé aon phionós, i dtaobh ná mar gheall ar gur dhin sé, fé aon deimhniú den tsórt san roimh-ráite, níos mó no níos lú earraí, ainmhithe no maoine eile do ghabháil no do dhíol ná mar a bheadh no d'fhéadfadh a bheith dóthanach chun iomlán ná cánach a bhí luaidhte sa deimhniú san d'íoc chó maith le gach táille, éileamh agus costas do bhí iontógtha do réir no de bhua an deimhnithe sin.
(14) Ní bhainfidh na fo-altanna san uile, (3) go (13) den alt so, ach le haon deimhniú den tsórt san roimh-ráite a bhaineann le Cáin Ioncuim i gcóir na bliana dar tosach an 6adh lá d'Abrán, 1923, no i gcóir aon bhliana roimhe sin.
Féadfar ús, dividenda agus bliainchíosanna áirithe d'éileamh fé Sceideal D.
8.—(1) I gcás aon ús, dividenda, bliain-chíosanna no scaranna de bhliain-chíosanna, le n-a mbaineann an t-alt so, no na profidí a ghabhann le haon ús, dividenda, no bliain-chíosanna den tsórt san, do bheith ionchurtha fé cháin ioncuim fé Rialacha Sceideal C den Acht Cánach Ioncuim, 1918, agus gan aon cháinmheas do bheith déanta ortha i gcóir aon bhliana fén Sceideal san, féadfar cáin ioncuim do chur agus cáinmheas do dhéanamh ar an ús, na dividenda, na bliain-chíosanna, na scaranna de bhliain-chíosanna no na profidí sin agus an té a bhí i dteideal an t-ús, na dividenda, no na híocaíochta bhliantúla eile sin d'fháil beidh an cháin ioncuim sin iníoctha aige i gcóir na bliana san fén gCás cóir i Sceideal D.
(2) Baineann an t-alt so le gach ús, dividendum, bliain-chíos agus scar de bhliain-chíos is iníoctha as aon ioncum puiblí is le Saorstát Éireann no as aon ioncum puiblí is leis an mBreatain Mhóir no le Tuaisceart Éireann no leis an mBreatain Mhóir agus Tuaisceart Éireann.
Saoirse o cháin ag Ioncum Dearcaisí sa Bhreatain Mhóir agus i dTuaisceart Éireann.
9.—Deonfar saoirse—
(a) o cháin i gcóir na bliana dar tosach an 6adh lá d'Abrán, 1923, fé Sceideal A den Acht Cánach Ioncuim, 1918, ar chíosanna agus profidí aon tailimh, tionóntachán, ionoighreachtaí, no oigreachtaí is le haon ospideul, scoil phuiblí no tigh déirce, sa Bhreatain Mhóir no i dTuaisceart Éireann, no atá dílsithe in iontaobhaithe sa Bhreatain Mhóir no i dTuaisceart Éireann chun crícheanna déirciúla, sa mhéid go gcuirtar an céanna chun crícheanna déirciúla amháin;
Ach in ainneoin aon tsaoirse den tsórt san do lomháil, ní déanfar glana amach ná atharú ar aon cháinmheas ar na maointe fé seach ach beidh sé i bhfeidhm agus tógfar é;
(b) o cháin i gcóir na bliana dar tosach an 6adh lá d'Abrán, 1923, fé Sceideal C den Acht Cánach Ioncuim, 1918, ar aon ús, bliain-chíosanna, dividenda no scaranna de bhliain-chíosanna, agus ó cháin i gcóir na bliana chéanna fé Sceideal D den Acht chéanna ar aon ús bhliantúil no íocaíocht bhliantúil eile atá ina chuid d'ioncum aon chólucht daoine no iontaobhacht sa Bhreatain Mhóir no i dTuaisceart Éireann chun crícheanna déirciúla amháin no is féidir a chur chun crícheanna déirciúla amháin do réir na rialacha no na rialáchán a bunuíodh le hAcht Páirliminte, cairt, aithne, dintiúir iontaobhachta no uacht sa Bhreatain Mhóir no i dTuaisceart Éireann, agus sa mhéid go gcuirtar an céanna chun crícheanna déirciúla amháin;
(c) o cháin i gcóir na bliana dar tosach an 6adh lá d'Abrán, 1923, fé Sceideal C den Acht Cánach Ioncuim, 1918, ar aon ús, bliain-chíosanna, dividenda no scaranna de bhliain-chíosanna atá in ainm iontaobhaithe sa Bhreatain Mhóir no i dTuaisceart Éireann, agus nách féidir a chur ach chun deisiú do dhéanamh ar árd-eaglais, coláiste, eaglais, no séipeul, no ar fhoirgneamh ná húsaidtear ach chun Dia d'adhra ann, agus sa mhéid go gcuirtear an céanna chun na gcrícheanna san:
Ach ní bhainfidh an tAlt so ach le cás gur leis an ospideul, scoil phuiblí no tigh déirce sin na tailte, tionóntacháin, ionoighreachtaí no oighreachtaí roimh-ráite, no go rabhadar dílsithe sna iontaobhaithe sin, ar an 5adh lá d'Abrán, 1923, no le cás inar dtáinig an t-ús, na bliain-chíosanna, na dividenda, na scaranna de bhliain-chíosanna, an t-ús bhliantúil no na híocaíochta bliantúla eile as súncála no maoin eile a bhí ar seilbh ag an gcólucht daoine no ag an iontaobhacht no ag na hiontaobhaithe sin, no a bhí fé réir na rialacha no na rialachán san, ar an 5adh lá d'Abrán, 1923.
Cáin ar Ioncuim o dhividenda coigríche.
10.—(1) In aon chás in ar cuireadh fé chúram éinne i Saorstát Éireann chun iad d'íoc le héinne i Saorstát Éireann aon ús, dividenda, no íocaíochtanna bliantúla eile is iníoctha as aon Ioncum Puiblí seachas Ioncum Puiblí Shaorstáit Éireann no is iníoctha mar gheall ar stuic, cistí, scaranna no urrúsanna aon chuideachtan, cumainn, fionntair no gnótha choigríche beidh comhacht ag na Coimisinéirí Ioncuim chun an duine sin, inar cuireadh déanamh na híocaíochta san ar a chúram d'fhuascailt ón oblagáid a bheidh air an cháin d'íoc ar an íocaíocht san agus a cuireadh air le hUimh. 1 de sna Rialacha Generálta a bhaineann le Sceideal C, agus le hUimh. 7 de sna Rialacha Ilghnéitheacha a bhaineann le Sceideal D den Acht Cánach Ioncuim, 1918.
(2) Nuair a bheidh an fhuascailt roimh-ráite acu á dheona beidh comhacht ag na Coimisinéirí Ioncuim aon choiníollacha d'ordú a chífar dóibh is gá a ordú chun deimhin do dhéanamh de go ngearrfar agus go n-íocfar aon cháin is inghearrtha agus is iníoctha mar gheall ar an ús, na dividenda no na híocaíochtanna bliantúla eile sin, fé fhorálacha an Achta Chánach Ioncuim, 1918, agus fé sna hAchtanna le n-ar dineadh an céanna do bhuanú agus do leasú.
(3) Is leor leitir fé láimh Rúnaí no Rúnaí Chonganta na gCoimisinéirí Ioncuim, no foillsiú fógra sa chéill sin san Iris Oifigiúil á rá go bhfuil na Coimisinéirí Ioncuim tar éis gach comhacht no aon chomhacht dá mbronntar orra leis seo d'fheidhmiú, is leor san mar fhianaise ar an méid sin do bheith déanta aca.
(4) Nuair a fuasclófar fé sna comhachtanna a bronntar ar na Coimisinéirí Ioncuim leis an alt so, an duine 'nar cuireadh de chúram air an t-ús, na dividenda, no na híocaíochtanna bliantúla eile d'íoc, nuair a fuasclófar é o íoc na cánach a bheidh ar na nithe sin beidh an cháin sin inghearrtha agus ionmhuirir fén gcás ceart i Sceideal D, ar an duine a bheidh i dteideal an t-ús, na dividenda, no na híocaíochtanna bliantúla eile sin d'fháil, agus beidh sí iníoctha ag an duine sin.
(5) Cuirfar le Riail 1 de sna Rialacha i dtaobh úis, dividenda, agus íocaíochtanna bliantúla eile 'na ndintar fé Sceideal C den Acht Cánach Ioncuim, 1918, a n-íoc do chur ar chúram daoine seachas Banc Shasana, Banc na hÉireann, agus Coimisinéirí na bhFiacha Náisiúnta, na focail seo a leanas:—
“Deifreofar sna cuntaisí roimh-ráite idir chuntaisí fé leith gach duine de sna daoine a bheidh i dteideal na dividenda d'fháil, agus beidh ainm agus seola gach duine de sna daoine sin ionta agus mion-innste ar na méideanna is iníoctha agus ar an ioncum puiblí gur as atá gach méid fé leith iníoctha.”
(6) Déanfar Riail 7 de sna Rialacha Ilghnéitheacha a bhaineann le Sceideal D den Acht Cánach Ioncuim, 1918, do léigheamh gach tráth feasta fé mar a déanfí, le linn Riail 7 san d'achtú, an tuille a luaidhtear sa bhfo-alt deiridh sin do chur le Riail l de sna Rialacha i dtaobh úis, dividenda, no íocaíochtanna bhliantúla eile 'na gcuirtar a n-íoc ar chúram daoine seachas Banc Shasana, Banc na hÉireann, agus Coimisinéirí na bhFiacha Náisiúnta.
Gearra agus muirearáil cánach ioncuim maidir le hoifigí puiblí.
11.—(1) Na comhachta agus na dualgaisí a bhaineann le cáin ioncuim do ghearra agus do mhuirearáil maidir le hoifigí agus fostaíochtanna sochair in aon cheann de Thithibh an Oireachtais no in aon Chúirt no roinn phuiblí no oifig agus atá á bhfeidhmiú agus á gcó-líona go dtí so ag coimisinéirí a ceapadh go speisialta fé alt 69 den Acht Cánach Ioncuim, 1918, feidhmeofar agus có-líonfar iad feasta, ach amháin mar a údarófar ina dhiaidh seo anso, ag na Coimisinéirí chun crícheanna speisialta na nAchtanna Cánach Ioncuim (dá ngairmtear “Coimisinéirí Speisialta” ina dhiaidh seo anso) agus gach luadh no tagairt dá bhfuil in aon reacht do Choimisinéirí a ceapadh go speisialta fé alt 69 sin léireofar é agus beidh éifeacht aige mar luadh no tagairt do sna Coimisinéirí Speisialta.
(2) Na comhachta agus na dualgaisí maidir le cáin ioncuim atá á bhfeidhmiú agus á gcó-líona go dtí so ag cáinmheastóirí in aon chúirt no oifig dar ceapadh Coimisinéirí go speisialta fé alt 69 den Acht Cánach Ioncuim, 1918, feidhmeofar agus có-líonfar iad feasta, ach amháin mar a údarófar ina dhiaidh seo anso, ag Cigire Cánach no oifigeach eile a ceapfar chuige sin ag na Coimisinéirí Ioncuim agus gach luadh no tagairt dá bhfuil in aon reacht do sna cáinmheastóirí roimh-ráite léireofar é agus beidh éifeacht aige mar luadh no tagairt don Chigire Cánach no don oifigeach eile a ceapfar amhlaidh mar adubhradh.
(3) Má shocruíonn an tAire Airgid ná fuil sé oiriúnach, de dheascaibh nithe fé leith a bhaineann le haon oifig phuiblí áirithe, na comhachta agus na dualgaisí a luaidhtear sna fo-ailt deiridh sin no aon cheann no breis de sna comhachta agus de sna dualgaisí sin do bheith á bhféidhmiú agus á gcó-líona i dtaobh na hoifige sin ag na hoifigigh 'na n-aistrítear an céanna chúcha roimhe seo anso, ceapfidh na Coimisinéirí Ioncuim pé oifigigh no daoine a mholfidh an tAire Airgid chun na comhachta agus na dualgaisí sin d'fheidhmiú i dtaobh na hoifige sin.
(4) Sa mhéid ná tagaid le forálacha an ailt seo scuirfidh Ailt 69 agus 117 den Acht Cánach Ioncuim, 1918, d'éifeacht do bheith acu.
Oiriúnuithe ar Achtanna áirithe
12.—(1) Léireófar Alt 27 den Acht Airgid, 1920, agus Alt 28 den Acht Airgid, 1921 (a bhaineann le faoiseamh sa Ríocht Aontuithe o Cháin Ioncuim Tiarnais) agus beidh éifeacht acu fé mar a bheadh—
(a) na focail “Saorstát Éireann” in ionad na bhfocal “United Kingdom” i ngach áit ina bhfuil na focail sin in aon cheann de sna hailt sin, agus
(b) na focail “an Bhreatain Mhóir agus Tuaisceart Éireann” in ionad an fhocail “Dominion” i ngach áit ina bhfuil an focal san in aon cheann de sna hailt sin.
(2) Beidh ag alt 27 san den Acht Airgid, 1920, agus ag alt 28 san den Acht Airgid, 1921, mar a leasuítear iad leis an bhfo-alt deiridh sin, éifeacht, fé réir forálacha aon Ordú atá déanta cheana no a déanfar ina dhiaidh seo ag Seanascal Shaorstáit Éireann ar chomhairle Ard-Chomhairle Shaorstáit Éireann fén Acht Cánach Dúbalta (Faoiseamh), 1923 (Uimh. 8 de 1923), agus, i gcás aon choinblioctha idir fhorálacha altanna 27 agus 28 san no aon ailt díobh agus forálacha aon Ordú den tsórt san roimh-ráite, is iad forálacha an Orduithe sin a sheasóidh.
(3) Nuair a bhainfidh le Saorstát Éireann aon Acht a dhin Páirlimint Ríocht Aontuithe na Breataine Móire agus na hÉireann a bhí ann le déanaí agus a bhaineann le cáin ioncuim no le n-a gcuirtar na hAchtanna Cánach Ioncuim i mbaint, léireofar na focail “foreign” “foreign state” agus “abroad” fé seach mar fhocail a fholuíonn gach áit lasmuich de Shaorstát Éireann no lasmuich den líomatáiste gurb é Saorstát Éireann anois é, fé mar a éileoidh an cás.
(4) Cuirfar le mír (a) de Chlás 1 de Sceideal D den Acht Cánach Ioncuim, 1918, an fho-mhír seo a leanas:
“(iv.) chun éinne, pe'ca saoránach de Shaorstát Éireann é no nách ea, bíodh ná comhnuíonn sé i Saorstát Éireann, as díolachán aon earraí no áirnéise a dhin an duine sin, go hiomlán no go leathrannach, i Saorstát Éireann,”
(5) Chun an mheánacht a luaidhtear i Rialacha 1 agus 2 de sna Rialacha a bhaineann le Cás 5 i Sceideal D den Acht Cánach Ioncuim, 1918, do dhéanamh amach, tuigfar an Bhreatain Mhór agus Tuaisceart Éireann do bheith lasmuich de Shaorstát Éireann ar feadh iomláine na dtrí mblian a áireofar sa mheánacht san.
(6) Déanfar Riail 2 de sna Rialacha a bhaineann le Cás IV. agus Riail 3 de sna Rialacha a bhaineann le Cás V. i Sceideal D den Acht Cánach Ioncuim, 1918, do léiriú agus beidh éifeacht aca fé mar a bheadh an focal “saoránach de Shaorstát Éireann” in ionad an fhocail “British subject.”
(7) Léireofar Riail 7 de sna Rialacha Generálta de Sceideal A, B, C, D, agus E den Acht Cánach Ioncuim, 1918, agus beidh éifeacht aca fé mar a bheadh—
(a) an focal “saoránach de Shaorstát Éireann” in ionad an fhocail “British subject,” agus
(b) na focail “Saorstát Éireann” in ionad na bhfocal “British, Indian, Dominion or Colonial.”
Diúité ar thé.
13.—(1) An diúité custuim do réir ocht bpingne an púnt mar atá iníoctha anois ar thé a tugtar isteach i Saorstát Éireann leanfar d'é do mhuirearáil, do thógaint agus d'íoc ar an té go léir a tabharfar isteach i Saorstát Éireann go dtí an 1adh lá de Lúnasa, 1924.
(2) Bainfidh forálacha ailt 8 den Acht Airgid, 1919, leis an diúité a luaidhtear san alt so tar éis an focal “Saorstát Éireann” do chur in ionad an fhocail “Great Britain and Ireland.”
Leanfar de dhiúitéthe Custuim áirithe.
14.—(1) Na diúitéthe breise ar thorthaí tiormuithe a céadghearradh le halt 8 den Acht Airgid (Uimh. 2), 1915, agus atá iníoctha anois i Saorstát Éireann, leanfar d'iad do mhuirearáil do thógaint agus d'íoc suas go dtí an 1adh lá de Lúnasa, 1924.
(2) Na diúitéthe iompuirt nua do céad-ghearradh le halt 12 den Acht Airgid (Uimh. 2), 1915, agus atá iníoctha anois i Saorstát Éireann, leanfar d'íad do mhuirearáil, do thógaint agus d'íoc go dtí an 1adh lá de Bhealtaine, 1924.
(3) Bainfidh forálacha ailt 8 den Acht Airgid, 1919, leis na diúitéthe a luaidhtear san alt so tar éis an focal “Saorstát Éireann” do chur in ionad an fhocail “Great Britain and Ireland.”
Leanfar de chánacha agus diúitéthe an Sceidil.
15.—(1) Na cánacha agus na diúitéthe a áirítear sa Sceideal a ghabhann leis an Acht so, leanfar d'iad do mhuirearáil, do thógaint, do ghearra agus d'íoc i Saorstát Éireann go dtí go n-achtóidh an tOireachtas a mhalairt agus gan dochar do sna forálacha reachtúla atá ann fé láthair i dtaobh ais-tarraicí, aisíocanna agus liúntaisí.
(2) I rith na tréimhse a thosnóidh ar dháta rithte an Achta so agus a chríochnóidh an 30adh Abrán, 1924, féadfar Clóroform agus Aetéir Sulfurach do sheachada d'aon ospideul puiblí, a usáideann an céanna chun crícheanna Leighis agus Máinliaghais, gan cáin d'íoc sna cásanna san ina gceadóidh na Coimisinéirí Ioncuim é agus fé pé coiníollacha maidir le cruthúnas urraíocht agus mar sin a leagfidh na Coimisinéirí Ioncuim amach chun an tIoncuim do chosaint.
(3) Na forálacha reachtúla agus na fórálacha eile go léir a bhí i bhfeidhm ar an 31adh lá de Mhárta, 1923, i Saorstát Éireann maidir leis na cánacha agus na diúitéthe sin fé seach, go dtí go n-achtóidh an tOireachtas a mhalairt bainfid leis na cánacha agus na diúitéthe sin, fé réir na n-oiriúnuithe agus na n-atharuithe atá déanta cheana no a déanfar ina dhiaidh seo ar na forálacha san leis an Acht um Oiriúnú Achtanna, 1922 (Uimh. 2 de 1922), no fé.
(4) Leanfidh forálacha alt 8 den Acht Airgid, 1919, de bheith ag baint le pé cinn de sna cánacha agus de sna diúitéthe a luaidhtear san alt so agus le n-ar bhain an céanna ar an 31adh lá de Mhárta, 1923, ach go gcuirfar an focal “Saorstát Éireann” in ionad an fhocail “Great Britain and Ireland” san alt san.
Baint amach cánacha agus diúitéthe atá fé chúram na gCoimisinéirí Ioncuim.
16.—Gach imeacht chun aon cháin no diúité do bhaint amach agus atá anois fé chúram agus fé bhainistí na gCoimisinéirí Ioncuim, no chun aon fhíneáil, pionós no cailliúint do bhaint amach a tharraig éinne air féin mar gheall ar aon cháin no diúité den tsórt san (mara mbeidh údarás do réir dlí leis an gcéanna do bhunú ar sheirbheáil na gCoimisinéirí Ioncuim no duine dá n-oifigigh no ar sheirbheáil Oifigigh Síochána), bunófar é ar sheirbheáil Ard-Aturnae Shaorstáit Éireann.
Oiriúnú ar alt 38 d'Acht na Stampa-Dhiúitéthe (Éirinn), 1842
17.—(1) Ní bhainfidh Alt 3 den Acht um Oiriúnú Achtanna, 1922 (Uimh. 2 de 1922) (a bhaineann le brí na hainme “Ireland” i Reachta Briotáineacha) le halt 38 d'Acht na Stampa-Dhiúitéthe (Éirinn), 1842 (a thugann saoirse o dhiúité leagáide do leagáidí do dhéarcaisí in Éirinn).
(2) Léireofar alt 38 san d'Acht na Stampa-Dhiúitéthe (Éirinn), 1842, agus beidh éifeacht aige fé mar a bheadh—
(a) na focail “Saorstát Éireann” in ionad an fhocail “Ireland” sa chéad áit ina bhfuil an focal san in alt 38 san; agus
(b) na focail “Saorstát Éireann no Tuaisceart Éireann” in ionad an fhocail “Ireland” sa dara áit agus sa tríú háit ina bhfuil an focal san in alt 38 san.
(3) Ní leanfidh an t-alt so i bhfeidhm ach an fhaid is deimhin leis an Aire Airgid saoirse o dhiúité do bheith á thabhairt i dTuaisceart Éireann, do réir na dlí i bhfeidhm i dTuaisceart Éireann, de shórt na saoirse o dhiúité i Saorstát Éireann a tugtar le halt 38 san fé mar a leasuítear leis an alt so é.
Oiriúnú ar achtacháin a bhaineann le bannaí.
18.—(1) Gach foráil, a iarrann go raghfí fé bhanna agus atá in aon Acht le n-a mbaineann an t-alt so, is leor de chó-líona uirri dul fé bhanna leis na Coimisinéirí Ioncuim, agus gach luadh no tagairt atá in aon Acht le na mbaineann an t-alt so do bhanna fé n-a raghfí, fé aon Acht den tsórt san no dá réir, léireofar é agus beidh éifeacht aige mar is dá mbeadh ann luadh no tagairt do bhanna a bheadh mar é agus 'na raghfí fé leis na Coimisinéirí Ioncuim.
(2) Gach banna fé n-ar chuathas go dtí so no fé n-a raghfar ina dhiaidh seo, fé aon Acht le n-a mbaineann an t-alt so no dá réir, féadfar é do chur i bhfeidhm le haon imeachta no meádhoin eile, a bunófar ag na Coimisinéirí Ioncuim no ar sheirbheáil na gCoimisinéirí Ioncuim, de shórt na n-imeachta no na meádhon eile le n-a bhféadfí a leithéid eile sin de bhanna d'fheidhmiú roimh an 6adh lá de Mhí na Nodlag, 1922.
(3) Bainfidh an t-alt so le gach Acht do dhin Páirlimint Ríocht Aontuithe na Breataine Móire agus na hÉireann a bhí ann le déanaí, agus a bhí i bhfeidhm i Saorstát Éireann an 31adh lá de Mhárta, 1923, agus a bhain le haon chuid de sna cánacha agus de sna diúitéthe a luaidhtear san Acht so no sa Sceideal a ghabhann leis seo no le bainistí aon chánacha agus diúitéthe dhíobh san.
Leasú ar Alt 13 d'Acht na Stampaí, 1891.
19.—Ní luífidh athchomharc, fé alt 13 d'Acht na Stampaí, 1891 (pe'ca fé mar a céad-achtuíodh é no mar a dineadh, le haon achtachán eile, é do chur i mbaint), i dtaobh aon cheist a bhaineann le luach aon mhaoine agus, in ionad an athchomhairc sin, éinne ná beidh sásta le haon bhreith áirithe a thabharfidh na Coimisinéirí Ioncuim i dtaobh luach aon mhaoine chun críche cáinmheasa fén Acht san féadfa sé athchomharc a dhéanamh i gcoinnibh na breithe sin ar a gcuma a orduítear le hAilt 33 agus 34 den Acht Airgid (1909-10), 1910; agus bainfidh le hathchomharc fén alt so oiread de Chuid I. den Acht san agus bhaineann le hathchomhairc.
Leasú ar an Acht um Oiriúnú Achtanna, 1922.
20.—Gach Ordú a dineadh fén Acht um Oiriúnú Achtanna, 1922 (Uimh. 2 de 1922), ag Ard-Chomhairle Shaorstáit Éireann chun atharú no oiriúnú do dhéanamh ar aon Reacht Briotáineach (fé mar a mínítear leis an Acht san é) a bhaineann le haon cheann de sna cánacha agus de sna diúitéthe a luaidhtear san Acht so no sa Sceideal a ghabhann leis seo no le bainistí aon chánacha agus diúitéthe den tsórt san, tiocfa sé i ngníomh agus in éifeacht ón dáta adeirtar san Ordú san in ainneoin an dáta san do theacht roimh dháta an Orduithe, agus mara luaidhtear aon dáta den tsórt san ann tiocfidh an tOrdú san i ngníomh agus in éifeacht o dháta an Orduithe.
Tabhairt amach urrúsanna saor o cháin.
21.—(1) Aon urrús 'na bhfuil comhacht ag an Aire Airgid é do thabhairt amach chun aon airgead no iasacht do sholáthar, féadfar é do thabhairt amach fé choiníoll ná féadfar colann ná ús an urrúis sin do chur fé aon cháin i Saorstát Éireann má tespeántar, ar an gcuma a ordóidh an tAire Airgid, go bhfuil tairfe únaereacht an urrúis sin ag duine no daoine ná comhnuíonn de ghnáth i Saorstát Éireann, agus beidh gach urrús a tabharfar amach fén gcoiníoll san saor o cháin dá réir sin.
(2) Ní bhainfidh forálacha Alt 34 den Acht Airgid, 1917, agus Alt 42 den Acht Airgid, 1918 (le n-a bhforáltar stuic agus bannaí áirithe a thugann an Ciste án Briotáineach amach do ghlaca in íoc diúitéthe báis) le cás aon éilimh ar dhiúitéthe báis a eireoidh i Saorstát Éireann as bás a thárlóidh ar an 1adh lá d'Abrán, 1924, no dá éis:
Ach i gcás diúitéthe báis do bheith iníoctha sa Bhreatain Mhóir no i dTuaisceart Éireann chó maith le i Saorstát Éireann mar gheall ar mhaoin a fágfar le linn báis a thárlóidh roimh an 1adh lá d'Abrán, 1924, ní bhainfidh alt 34 san den Acht Airgid, 1917, agus alt 42 san den Acht Airgid, 1918, ach leis an bhfarasbár de sna stuic agus de sna hurrúsanna san a fhanfidh tar éis oiread den ghabháltas a chur chun íoctha diúitéthe báis sa Bhreatain Mhóir no i dTuaisceart Éireann agus is féidir a chur chuige sin, agus i ngach cás den tsórt san beidh teideal ag na Coimisinéirí Ioncuim chun oiread eolais d'fháil o lucht na stoc no na mbannaí do thairisgint in íoc diúitéthe báis, agus a chuirfidh ar a gcumas a shocrú an mór é an farasbár roimh-ráite.
Gearr-Theideal agus dáta tús feidhme an Achta so.
22.—(1) Féadfar an tAcht Airgid, 1923, do ghairm den Acht so.
(2) Tuigfar oiread den Acht so agus bhaineann le cáin ioncuim no le barra-cháin do theacht i bhfeidhm agus éifeacht do bheith aige ón 6adh lá d'Abrán, 1923, agus tuigfar oiread den Acht so agus bhaineann le haon cháin eile no le haon diúité do theacht i bhfeidhm agus éifeacht do bheith aige ón 1adh lá d'Abrán, 1923.
SCEIDEAL.
Na diúitéthe Custum.
Na diúitéthe Máil.
Na diúitéthe is iníoctha i bhfuirm Stampaí, ar a n-áirítear diúitéthe is iníoctha ar bhás no ina thaobh
Diúité Corparáide.
Cáin Phrofidí Corparáide.
Diúité Cearta Minearálta.
Diúité Feithiclí Mótair.
Number 21.
FINANCE ACT, 1923.
ARRANGEMENT OF SECTIONS
Acts Referred to | |
No. 2 of 1922 | |
No. 8 of 1923 | |
Number 21.
FINANCE ACT, 1923.
Income tax and super-tax for 1923-24.
1.—(1) Income tax shall be charged for the year beginning on the 6th day of April, 1923, at the rate of five shillings in the pound, and super-tax shall be charged for that year at the same rates as those at which it was charged for the year beginning on the 6th day of April, 1922, under the law then in force in Saorstát Eireann or in the area now comprised therein.
(2) The several statutory and other provisions which were in force in Saorstát Eireann or in the area now comprised therein during the year beginning on the 6th day of April, 1922, in relation to income tax and super-tax shall, subject to the adaptations and modifications made or to be made in such provisions by or under the Adaptation of Enactments Act, 1922 (No. 2 of 1922), and subject to the provisions of the Double Taxation (Relief) Act, 1923 (No. 8 of 1923), and subject to the provisions of this Act, have effect in relation to the income tax and super-tax to be charged as aforesaid for the year beginning on the 6th day of April, 1923.
(3) The annual value of any property which has been adopted for the purpose of income tax under Schedules A and B for the year beginning on the 6th day of April, 1922, shall, subject to the provisions of this Act, be taken as the annual value of that property for the same purpose for the year beginning on the 6th day of April, 1923.
Adjustment of super-tax in certain cases.
2.—(1) Notwithstanding anything contained in section 5 of the Income Tax Act, 1918, the Special Commissioners may, on application made by any person chargeable with super-tax for the year beginning on the 6th day of April, 1923, make such an adjustment, by repayment of tax or otherwise, as will reduce the amount of super-tax payable by that person for that year to the amount which would have been payable if the provisions of this Act had had the force of law during the year beginning on the 6th day of April, 1922, and the adaptations of the Income Tax Acts made by the Adaptation of Enactments Act, 1922 (No. 2 of 1922), or by any Order made or hereafter to be made by the Executive Council under the provisions of that Act, had had full force and effect with reference to income tax for the year beginning on the 6th day of April, 1922.
(2) The provisions of the Income Tax Acts relating to the statement of a case on a point of law shall apply to applications for adjustment of super-tax under this section.
Exemption of interest on savings certificates from income tax.
3.—If the Minister for Finance shall issue any savings certificate under which the purchaser, by virtue of an immediate payment of a specified sum, becomes entitled after a specified period to receive a larger sum consisting of the said sum originally paid and accumulated interest thereon, such accumulated interest shall not be liable to income tax so long as the amount of such certificates held by the person who is for the time being the holder of the certificate does not exceed the amount which such person is for the time being authorised to hold under regulations made by the Minister for Finance.
Income tax to be charged on British Government Stock issued free of tax.
4.—Notwithstanding any provision contained in any Act of the Parliament of the late United Kingdom of Great Britain and Ireland, the interest on all securities issued by the Government of the United Kingdom aforesaid subject to the condition that the interest thereon should be exempt from income tax, shall as and from the first day of October, 1923, be liable to the income tax for the time being charged in Saorstát Eireann, but subject to any arrangement for relief which may for the time being exist with the Government of Great Britain under or by virtue of the Double Taxation (Relief) Act, 1923 (No. 8 of 1923), or otherwise.
Amendment of Section 187 of Income Tax Act 1918.
5.—(1) In sub-section 1 of Section 187 of the Income Tax Act, 1918, the expression “purchase annuity” shall mean the first or original annuity payable before any redemption or statutory reduction.
(2) In sub-section 1 of Section 187 of the Income Tax Act, 1918, the words “the respective surveys and valuations from time to time in force for the purposes of poor rates” shall not apply to the annual value of concerns contained in No. III. of Schedule A, and such concerns shall, for the purposes of Schedule A, be assessed and charged under Schedule D in accordance with the rules applicable to Schedule D so far as the same are not inconsistent with the rules of the said No. III. of Schedule A.
Duty of employer in relation to tax payable by his employees.
6.—(1) Where any employed person has omitted to make payment of any income tax under Schedule D or E due and payable by him for any year, the Revenue Commissioners may give notice to the employer of such person at any time after a period of three months has elapsed since such income tax became due and payable, requiring such employer to deduct the amount of income tax so in arrear from any remuneration payable by him to such employed person.
(2) On receipt of such notice the employer shall deduct such sum or sums, not exceeding in the aggregate the total amount of income tax so in arrear, at such times, and in such manner, as the Revenue Commissioners may direct and shall forthwith pay over the amounts so deducted to the Accountant General of Revenue.
(3) If any employer refuses or neglects to pay over to the Accountant General of Revenue any such sum or sums within the time specified in such notice, such employer shall be liable to pay such sum or sums as if the same had been duly assessed upon him, and proceedings for the recovery thereof may be taken in any manner prescribed by the Income Tax Act, 1918, including the issue by the Special Commissioners of their warrant to the Collector in whose Collection the business premises or property of the said employer are situated, requiring him to distrain the said employer by his goods and chattels, and failure on the part of the employer to deduct any such sum or sums from the employed person shall not be any bar to the recovery of such sum or sums by proceedings or distraint.
(4) Any employer who neglects or refuses to comply with the provisions of this section shall be liable to the penalty imposed by section 107 of the Income Tax Act, 1918, upon a person who neglects or refuses to deliver a list, declaration or statement, and such penalty shall be recoverable without prejudice to any other remedy provided by the Income Tax Act, 1918, or this Act.
(5) Where the employer is a body of persons the provisions of sub-sections 2 and 4 of section 105 and the whole of section 106 of the Income Tax Act, 1918, shall apply in relation to anything required to be done under this Act.
(6) Nothing in this section shall affect the provisions of Rule 11, Schedule E, of the Income Tax Act, 1918, or of Rule 7, Schedule E, of the same Act, as amended by Section 18 (3) of the Finance Act, 1922.
(7) An employer who pays over to the Accountant General or to the Collector in whose Collection his business premises or property are situated, any such sum of income tax as is required by any such notice from the Revenue Commissioners as aforesaid, shall be acquitted and discharged of so much money as is represented by such payment as if that sum of money had actually been paid as remuneration to the employed person.
Recovery of income tax.
7.—(1) Whenever any person (in this section called a “defaulter”) makes default in paying any sum which may be levied upon him in respect of income tax, and notwithstanding (in the case of a Schedule A assessment) that the defaulter is not named in the assessment of the tax, the Collector by whom the sum so in default is collectable may issue a certificate to the Under-Sheriff of the County in which the defaulter resides or has a place of business or (when the tax in default is charged on lands or tenements) in which the lands and tenements are situate, certifying the amount of the sum so in default and the person upon whom the same is leviable and the lands and tenements (if any) on which the sum is charged.
(2) Immediately upon receipt of any such certificate as is mentioned in the foregoing sub-section, the Under-Sheriff shall proceed to levy the sum therein certified to be in default by seizing all or any of the goods, animals and other chattels within his bailiwick belonging to the defaulter and (when the tax in default is charged on lands or tenements) all or any goods, animals and other chattels which may be found on such lands or tenements, and for such purposes the Under-Sheriff shall (in addition to the rights, powers and duties conferred on him by this section) have all such rights, powers and duties as are for the time being vested in him by law in relation to the execution of a writ of fieri facias so far as the same are not inconsistent with the additional rights, powers and duties conferred on him by this section.
(3) It shall be the duty of the bailiff or other person employed by an Under-Sheriff to levy execution under any such certificate as is mentioned in this section, immediately upon entry and before seizure, to produce on demand to the defaulter or other the person in apparent possession of the lands and premises upon which such bailiff or other person shall enter, the warrant of this authority from the Under-Sheriff, and on the like demand to deliver a true copy thereof to the defaulter or other person in such apparent possession as aforesaid.
(4) It shall be the duty of every Under-Sheriff under whose authority execution shall be levied upon goods, animals, or other chattels under any such certificate as aforesaid to cause an itemised inventory of the chattels seized to be made out within forty-eight hours of seizure and, if practicable, before any removal, to cause to be furnished to the defaulter or other the person in apparent possession of such chattels a duplicate of such inventory signed by the Under-Sheriff or by a person acting on his behalf.
(5) It shall be lawful for any Under-Sheriff who shall take any goods, animals or other chattels in execution under any such certificate as aforesaid to sell by public auction such goods, animals or other chattels at any time after the expiration of a period of twenty-four hours after he shall have taken the same in execution, but so that he shall not allow any unreasonable delay to occur, and it shall not be necessary for the Under-Sheriff to publish or announce that any such sale is a sale by an Under-Sheriff or is a sale of goods, animals or chattels taken in execution.
(6) Any Under-Sheriff who shall have taken goods, animals or other chattels in execution under any such certificate as aforesaid may sell such goods, animals and chattels by public auction at such place or places, whether within or outside his bailiwick, and whether within or outside the territorial boundaries of Saorstát Eireann in which in his opinion such goods, animals and chattels can be sold to the best advantage, and may remove such goods, animals and chattels or any of them or cause same to be removed from the place where same were seized to such place or places of sale.
(7) All goods, animals and other chattels taken in execution by any Under-Sheriff under any such certificate as aforesaid may, pending the sale thereof, be impounded, stored and kept by the Under-Sheriff in such place or places whether within or outside his bailiwick and whether within or outside the territorial boundaries of Saorstát Eireann as he shall think fit, and notwithstanding that such place or places is or are not appointed or authorised by law to be used as pounds.
(8) Wherever any goods, animals or other chattels shall be removed under this section by or by order of the Under-Sheriff to any place outside his bailiwick, the Under-Sheriff shall in addition to the amount of the tax stated in the certificate under which such goods, animals and chattels were seized and of all other charges leviable under or by virtue of this section, levy for the amount of all costs incurred by him—
(a) in or about the removal of such goods, animals and chattels from the places at which they were seized to every place (including the place of sale) to which such goods, animals and chattels are removed before the sale thereof;
(b) in or about the storing, impounding and preservation of such goods, animals and chattels (including the feeding and watering of such animals) between the time of seizure and the time of sale;
(c) in or about the sale and any attempted sale of such goods, animals or chattels other than a sale or attempted sale within the bailiwick of the Under-Sheriff.
All such costs and expenses as are mentioned in this sub-section may be deducted by the Under-Sheriff from the proceeds of the sale of the goods, animals and chattels as a first charge thereon.
(9) The Under-Sheriff shall be sole judge of the place or places at which any goods, animals or other chattels taken in execution by him can be sold to the best advantage and no action shall lie against any Under-Sheriff on account of his having sold any such goods, animals or chattels as aforesaid outside his bailiwick.
(10) Every person who after the passing of this Act shall in good faith purchase at a sale held by or under the authority of an Under-Sheriff any goods, animals or other chattels taken in execution by such Under-Sheriff under any such certificate as aforesaid, shall acquire a good title valid against all persons to the goods, animals and chattels so purchased notwithstanding any invalidity or irregularity in or about the seizure or sale of such goods, animals or chattels, and whether he knows or ought or could have known or is affected with any kind of notice that the sale is a sale by or under the authority of an Under-Sheriff or not.
(11) The power and authority of an Under-Sheriff to sell any goods, animals or other chattels taken in execution by him under any such certificate as aforesaid shall not be prejudiced or affected by reason of such goods, animals or chattels having been out of the custody of the Under-Sheriff or by reason of his custody thereof having been by any means interrupted at any time or times between the time of the seizure and the time of the actual sale of such goods, animals or chattels.
(12) No action shall lie against an Under-Sheriff for or on account of his having entered or broken into any lands, house, close or other premises for the purpose of taking into execution under any such certificate as aforesaid any goods, animals or other chattels which were or might be on or in such lands, house, close or premises, or for or on account of any injury occasioned to such lands, house or premises by or in the course of such entry or breaking in: Provided always that before breaking into any dwelling house or other building the Under-Sheriff shall have made reasonable efforts to enter peaceably and without violence: Provided also that in any case where the Under-Sheriff shall break and enter the premises of a person other than the defaulter named in the certificate, he shall either have found some goods, animals or other chattels of the defaulter therein or thereon or shall have had reasonable grounds for believing that there were some such goods, animals or chattels therein or thereon.
(13) No action shall lie against, and no penalty shall be incurred by, any Under-Sheriff in the absence of fraud, malice or gross negligence, for or on account of his having seized or sold under any such certificate as aforesaid more or less goods, animals or other chattels than would or might be sufficient or meet the full amount of the tax stated in such certificate and all fees, charges and expenses leviable under or by virtue of such certificate.
(14) Sub-sections (3) to (13) inclusive of this section shall only apply to any such certificate as aforesaid which relates to Income Tax for the year beginning on the 6th day of April, 1923, or any previous year.
Certain interest, dividends and annuities, may be charged under Schedule D.
8.—(1) Where any interest, dividends, annuities or shares of annuities to which this section applies or the profits attached to any such interest, dividends or annuities fall to be charged under the Rules of Schedule C of the Income Tax Act, 1918, but are in fact not assessed for any year under that Schedule, such interest, dividends, annuities, shares of annuities or profits may be charged and assessed on and shall be payable by the person entitled to receive such interest, dividends, or other annual payments for that year under the appropriate Case of Schedule D.
(2) This section applies to all interest, dividends, annuities and shares of annuities payable out of any public revenue of Saorstát Eireann or out of any public revenue of Great Britain or of Northern Ireland or of Great Britain and Northern Ireland.
Exemption of Income of Charities in Great Britain and Northern Ireland.
9.—Exemption shall be granted—
(a) from tax for the year beginning on the 6th day of April, 1923, under Schedule A of the Income Tax Act, 1918, in respect of the rents and profits of any land, tenements, hereditaments, or heritages belonging to any hospital, public school or almshouse, in Great Britain or Northern Ireland, or vested in trustees in Great Britain or Northern Ireland for charitable purposes, so far as the same are applied to charitable purposes only;
Provided that any assessment upon the respective properties shall not be vacated or altered, but shall be in force and levied, notwithstanding the allowance of any such exemption;
(b) from tax for the year beginning on the 6th day of April, 1923, under Schedule C of the Income Tax Act, 1918, in respect of any interest, annuities, dividends or shares of annuities, and from tax for the same year under Schedule D of the same Act, in respect of any yearly interest or other annual payment, forming part of the income of any body of persons or trust in Great Britain or Northern Ireland for charitable purposes only, or which, according to the rules or regulations established by Act of Parliament, charter, decree, deed of trust, or will in Great Britain or Northern Ireland are applicable to charitable purposes only; and so far as the same are applied to charitable purposes only.
(c) from tax for the year beginning on the 6th day of April, 1923, under Schedule C of the Income Tax Act, 1918, in respect of any interest, annuities, dividends or shares of annuities, in (the names of trustees in Great Britain or Northern Ireland, and applicable solely towards the repairs of any cathedral, college, church, or chapel, or any building used solely for the purpose of divine worship, and so far as the same are applied to those purposes:
Provided that this Section shall only apply where the lands, tenements, hereditaments, or heritages aforesaid belonged to such hospital, public school, or almshouse, or were vested in such trustees, on the 5th day of April, 1923, or where the interest, annuities, dividends, shares of annuities, yearly interest or other annual payments arise from investments or other property which were held by such body of persons, trust or trustees, or were subject to such rules or regulations, on the 5th day of April, 1923.
Tax on Income from foreign dividends.
10.—(1) When any interest, dividends, or other annual payments payable out of any Public Revenue other than that of Saorstát Eireann, or in respect of the stocks, funds, shares or securities of any foreign company, society, adventure or concern, are intrusted to any person in Saorstát Eireann for payment to any person in Saorstát Eireann, the Revenue Commissioners shall have power to relieve the person so intrusted with payment from the obligation to pay the tax thereon imposed on him by No. 1 of the General Rules applicable to Schedule C, and by No. 7 of the Miscellaneous Rules applicable to Schedule D of the Income Tax Act, 1918.
(2) When granting the relief aforesaid the Revenue Commissioners shall have power to prescribe any conditions which may appear to them to be necessary to ensure the assessment and payment of any tax assessable and payable in respect of such interest, dividends or other annual payments, under the provisions of the Income Tax Act, 1918, and the Acts continuing and amending the same.
(3) A letter signed by the Secretary or Assistant Secretary of the Revenue Commissioners, or the publication of a notice to that effect in the Iris Oifigiúil, stating that the Revenue Commissioners have exercised all or any of the powers hereby conferred on them, shall be sufficient evidence that they have done so.
(4) When, under the powers conferred on the Revenue Commissioners by this section, the person intrusted with the payment of the interest, dividends, or other annual payments, is relieved from payment of the tax thereon, the said tax shall be assessable and chargeable, under the appropriate case of Schedule D, on, and shall be payable by the person entitled to receive such interest, dividends, or other annual payments.
(5) There shall be added to Rule 1 of the Rules as to interest, dividends, and other annual payments, with the payment of which persons other than the Bank of England, the Bank of Ireland, and the National Debt Commissioners are intrusted under Schedule C of the Income Tax Act, 1918, the following words:—
“The aforesaid accounts shall distinguish the separate accounts of each of the persons entitled to receive such dividends, and state the name and address of each of such persons, and give particulars of the amounts payable and of the public revenue out of which each separate amount is payable.”
(6) Rule 7 of the Miscellaneous Rules applicable to Schedule D of the Income Tax Act, 1918, shall at all times hereafter be read as if at the time of the enactment of the said Rule 7 the addition made by the foregoing sub-section had been made to Rule 1 of the Rules as to interest, dividends, or other annual payments, with payment of which persons other than the Bank of England, the Bank of Ireland, and the National Debt Commissioners are intrusted.
Assessment and charging of income tax in relation to public offices.
11.—(1) The powers and duties of assessing and charging income tax in relation to offices and employments of profit in either House of the Oireachtas or in any Court or public department or office heretofore exercised and performed by commissioners specially appointed under section 69 of the Income Tax Act, 1918, shall, save as is hereinafter authorised, henceforth be exercised and performed by the Commissioners for the special purposes of the Income Tax Acts (hereinafter referred to as “Special Commissioners”) and every mention or reference contained in any statute of or to Commissioners specially appointed under the said section 69 shall be construed and take effect as a mention of or reference to the Special Commissioners.
(2) The powers and duties in relation to income tax heretofore exercised and performed by assessors in any court or office for which Commissioners were specially appointed under section 69 of the Income Tax Act, 1918, shall, save as is hereinafter authorised henceforth be exercised and performed by an Inspector of Taxes or other officer appointed for the purpose by the Revenue Commissioners, and every mention or reference contained in any statute of or to the assessors aforesaid shall be construed and take effect as a mention of or reference to the Inspector of Taxes or other officer so appointed as aforesaid.
(3) If the Minister for Finance shall determine that, by reason of special circumstances existing in any particular public office, it is not expedient that the powers and duties mentioned in the foregoing sub-sections or any one or more of such powers and duties should be exercised and performed in relation to that office by the officers to whom the same are hereinbefore transferred, the Revenue Commissioners shall appoint such officers or persons as shall be approved of by the Minister for Finance to exercise such powers and duties in relation to that office.
(4) Sections 69 and 117 of the Income Tax Act, 1918, so far as the same are inconsistent with the provisions of this section shall cease to have effect.
Adaptations of certain Acts.
12.—(1) Section 27 of the Finance Act, 1920, and Section 28 of the Finance Act, 1921 (which relate to relief in the United Kingdom from Dominion Income Tax), shall be construed and take effect as if—
(a) the words “Saorstát Eireann” were substituted for the words “United Kingdom” wherever those words occur in either of the said sections, and
(b) the words “Great Britain and Northern Ireland” were substituted for the word “Dominion” wherever that word occurs in either of the said sections.
(2) The said section 27 of the Finance Act, 1920, and section 28 of the Finance Act, 1921, as adapted by the foregoing sub-section shall have effect subject to the provisions of any Order already made or hereafter to be made by the Governor-General of the Irish Free State on the advice of the Executive Council of Saorstát Eireann under the Double Taxation (Relief) Act, 1923 (No. 8 of 1923), and in the event of any conflict between the provisions of the said sections 27 and 28 or either of them and the provisions of any such Order as aforesaid, the provisions of such Order shall prevail.
(3) In the application to Saorstát Eireann of any Act of the Parliament of the late United Kingdom of Great Britain and Ireland which relates to income tax or to which the Income Tax Acts are applied, the expressions “foreign,” “foreign state” and “abroad” shall respectively be construed as including all places outside Saorstát Eireann or outside the area which is now comprised in Saorstát Eireann as the case may require.
(4) There shall be added to paragraph (a) of Clause 1 of Schedule D of the Income Tax Act, 1918, the following sub-paragraph:
“(iv.) to any person, whether a citizen of Saorstát Eireann or not, although not resident in Saorstát Eireann, from the sale of any goods, wares, or merchandise, manufactured or partly manufactured by such person in Saorstát Eireann.”
(5) For the purpose of computing the average mentioned in Rules 1 and 2 of the Rules applicable to Case 5 in Schedule D of the Income Tax Act, 1918, Great Britain and Northern Ireland shall be deemed to have been outside Saorstát Eireann during the whole of the three years included in such average.
(6) Rule 2 of the Rules applicable to Case IV. and Rule 3 of the Rules applicable to Case V. in Schedule D of the Income Tax Act, 1918, shall be construed and take effect as if the expression “citizen of Saorstát Eireann” was substituted for the expression “British subject.”
(7) Rule 7 of the General Rules of Schedules A, B, C, D, and E of the Income Tax Act, 1918, shall be construed and take effect as if—
(a) the expression “citizen of Saorstát Eireann” was substituted for the expression “British subject,” and
(b) the words “Saorstát Eireann” were substituted for the words “British, Indian, Dominion or Colonial.”
Duty on tea.
13.—(1) The customs duty at the rate of eightpence the pound as now payable on tea imported into Saorstát Eireann shall continue to be charged, levied and paid on all tea imported into Saorstát Eireann until the 1st day of August, 1924.
(2) The provisions of section 8 of the Finance Act, 1919, shall apply to the duty mentioned in this section with the substitution of the expression “Saorstát Eireann” for the expression “Great Britain and Ireland.”
Continuance of certain Customs duties.
14.—(1) The additional duties on dried fruits which were first imposed by section 8 of the Finance (No. 2) Act, 1915, and are now payable in Saorstát Eireann, shall continue to be charged, levied and paid up to the 1st day of August, 1924.
(2) The new import duties which were first imposed by section 12 of the Finance (No. 2) Act, 1915, and are now payable in Saorstát Eireann, shall continue to be charged, levied and paid up to the 1st day of May, 1924.
(3) The provisions of section 8 of the Finance Act, 1919, shall apply to the duties mentioned in this section with the substitution of the expression “Saorstát Eireann” for the expression “Great Britain and Ireland.”
Continuance of taxes and duties in Schedule.
15.—(1) The several taxes and duties specified in the Schedule to this Act shall, until the Oireachtas shall enact to the contrary, and subject to the existing statutory provisions as to drawbacks, repayments and allowances, continue to be charged, levied, raised, imposed and paid in Saorstát Eireann.
(2) During the period commencing on the date of the passing of this Act, and ending on the 30th April, 1924, Chloroform and Sulphuric Ether may be delivered to any public hospital using the same for Medical or Surgical purposes without payment of duty in such cases as the Revenue Commissioners may approve, and subject to such conditions as to proof security and otherwise as the Revenue Commissioners may impose for the purpose of protecting the Revenue.
(3) The several statutory and other provisions which were in force on the 31st day of March, 1923, in Saorstát Eireann in relation to the said taxes and duties respectively shall, subject to the adaptations and modifications already made or hereafter to be made in such provisions by or under the Adaptation of Enactments Act, 1922 (No. 2 of 1922), apply to the taxes and duties aforesaid until the Oireachtas shall enact to the contrary.
(4) The provisions of section 8 of the Finance Act, 1919, shall continue to apply to such of the taxes and duties mentioned in this section as the same applied to on the 31st day of March, 1923, but with the substitution in that section of the expression “Saorstát Eireann” for the expression “Great Britain and Ireland.”
Recovery of taxes and duties under the care of Revenue Commissioners.
16.—All proceedings for the recovery of any tax or duty now under the care and management of the Revenue Commissioners, or any fine, penalty or forfeiture incurred in connection with any such tax or duty shall (unless the same are authorised by law to be taken at the suit of the Revenue Commissioners or of one of their officers or of an Officer of the Peace) be taken at the suit of the Attorney-General of Saorstát Eireann.
Adaptation of section 38 of Stamp Duties (Ireland) Act, 1842.
17.—(1) Section 3 of the Adaptation of Enactments Act, 1922 (No. 2 of 1922) (which relates to the meaning of the name “Ireland” in British Statutes) shall not apply to section 38 of the Stamp Duties (Ireland) Act, 1842 (which exempts legacies to charities in Ireland from legacy duty).
(2) The said section 38 of the Stamp Duties (Ireland) Act, 1842, shall be construed and take effect as if—
(a) The words “Saorstát Eireann” were substituted for the word “Ireland” where that word firstly occurs in the said section 38; and
(b) the words “Saorstát Eireann or Northern Ireland” were substituted for the word “Ireland” where that word secondly and thirdly occurs in the said section 38.
(3) This section shall continue in force for so long only as the Minister for Finance is satisfied that by the law in force in Northern Ireland a like exemption is given from duty in Northern Ireland as is given by the said section 38 as amended by this section from duty in Saorstát Eireann.
Adaptation of enactments relating to bonds.
18.—(1) Every provision in any Act to which this section applies requiring a bond to be entered into shall be sufficiently complied with by entering into a bond with the Revenue Commissioners, and every mention or reference contained in any Act to which this section applies of or to a bond entered into, under or in pursuance of any such Act shall be construed and take effect as including a mention of or reference to a like bond entered into with the Revenue Commissioners.
(2) Every bond which has heretofore or shall hereafter be entered into under or in pursuance of any Act to which this section applies may be enforced by any proceedings or other means by or at the suit of the Revenue Commissioners of a like nature to the proceedings or other means by which a similar bond could have been enforced previous to the 6th day of December, 1922.
(3) This section shall apply to every Act of the Parliament of the late United Kingdom of Great Britain and Ireland which was on the 31st day of March, 1923, in force in Saorstát Eireann and which related to any of the taxes and duties mentioned in this Act or in the Schedule hereto or to the management of any of such taxes and duties.
Amendment of Section 13 of Stamp Act, 1891.
19.—An appeal shall not lie under section 13 of the Stamp Act, 1891 (whether as originally enacted or as applied by any other enactment), on any question relating to the value of any property, and in lieu of such appeal any person dissatisfied with any decision of the Revenue Commissioners as to the value of any property for the purpose of an assessment under the said Act may appeal against such decision in the manner prescribed by Sections 33 and 34 of the Finance (1909-10) Act, 1910; and so much of Part I. of that Act as relates to appeals shall apply to an appeal under this section.
Amendment of Adaptation of Enactments Act, 1922.
20.—Every Order made under the Adaptation of Enactments Act, 1922 (No. 2 of 1922), by the Executive Council of Saorstát Eireann for the purpose of modifying or adapting any British Statute (as defined by that Act) relating to any of the taxes and duties mentioned in this Act or in the Schedule hereto or to the management of any such taxes and duties, shall come into operation and take effect from the date specified in such Order notwithstanding that such date is prior to the date of the Order, and if no such date is so specified then such Order shall come into operation and take effect from the date thereof.
Issue of securities with exemption from taxation.
21.—(1) Any security which the Minister for Finance has power to issue for the purpose of raising any money or loan, may be issued with a condition that neither the capital of nor the interest on such security shall be liable to any taxation in Saorstát Eireann so long as it is shown in the manner to be prescribed by the Minister for Finance that such security is in the beneficial ownership of a person or persons who is or are not ordinarily resident in Saorstát Eireann, and every security issued with such condition shall be exempt from taxation accordingly.
(2) The provisions of Section 34 of the Finance Act, 1917, and of Section 42 of the Finance Act, 1918 (which provide that certain stocks and bonds issued by the British Treasury should be accepted in satisfaction of death duties), shall not apply in the case of any claim for death duties arising in Saorstát Eireann on a death occurring on or after the 1st day of April, 1924:
Provided that where death duties are payable in Great Britain or Northern Ireland as well as in Saorstát Eireann in respect of property passing on a death occurring before the 1st day of April, 1924, the said section 34 of the Finance Act, 1917, and section 42 of the Finance Act, 1918, shall apply only to the surplus of such stocks and securities as shall remain after application of as much of the holding as can be applied in discharge of death duties in Great Britain or Northern Ireland, and in every such case the Revenue Commissioners shall be entitled to obtain from the persons tendering the Stocks or bonds towards payment of death duties such information as will enable them to determine the amount of the surplus aforesaid.
Short Title and date of commencement.
22.—(1) This Act may be cited as the Finance Act, 1923.
(2) So much of this Act as relates to income tax or to super-tax shall be deemed to come into force on and shall take effect as from the 6th day of April, 1923, and so much of this Act as relates to any other tax or any duty shall be deemed to come into force on and shall take effect as from the 1st day of April, 1923.
SCHEDULE.
The duties of Customs.
The duties of Excise.
The duties payable by way of Stamps, including duties payable upon or with reference to death.
Corporation Duty.
Corporation Profits Tax.
Mineral Rights Duty.
Motor Vehicles Duty.