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Uimhir 22 de 1956.
AN tACHT AIRGEADAIS, 1956.
[An tiontó oifigiúil.]
CUID I.
Cáin Ioncaim.
Cáin ioncaim agus forcháin don bhliain 1956-57.
1.—(1) Déanfar cáin ioncaim don bhliain dar tosach an 6ú lá d'Aibreán, 1956, a mhuirearú do réir seacht scillinge agus sé pingne sa phunt.
(2) Déanfar forcháin don bhliain dar tosach an 6ú lá d'Aibreán, 1956, a mhuirearú ar ioncam aon phearsan ar mó ná míle agus cúig chéad punt iomlán a ioncaim ó gach bunadh, agus is do réir na rátaí ar dá réir a muirearaítear í don bhliain dar tosach an 6ú lá d'Aibreán, 1955, a muirearófar amhlaidh í.
(3) Faoi réir forál an Achta seo, beidh éifeacht maidir leis an gcáin ioncaim agus leis an bhforcháin a muirearófar mar adúradh don bhliain dar tosach an 6ú lá d'Aibreán, 1956, ag na forála ar leithligh, reachtúil agus eile, a bhí i bhfeidhm an 5ú lá d'Aibreán, 1956, maidir le cáin ioncaim agus forcháin.
Leasú ar alt 32 den Income Tax Act, 1918.
2.—Déantar leis seo alt 32 den Income Tax Act, 1918, arna leasú le hachtacháin ina dhiaidh sin, a leasú tuilleadh mar leanas:
(i) i mír (c) d'fho-alt (3) cuirfear “or, where special terms apply to the insurance on the life of the insured person, of the prescribed capital sum” isteach i ndiaidh “capital sum assured” agus cuirfear “or the prescribed capital sum” isteach i ndiaidh “any such capital sum” agus i ndiaidh “the sum actually assured”;
(ii) cuirfear an fo-alt seo a leanas isteach i ndiaidh fo-ailt (3):
“(3A) In paragraph (c) of subsection (3) of this section—
‘special terms’ in relation to an insurance means terms which, by reason of special circumstances concerning the health of the insured person, are less favourable as to the amounts of the premiums payable or as to the capital sum payable on death, than those which would otherwise be available from the same insurer;
‘the prescribed capital sum’ means, in relation to an insurance (in this definition referred to as the said insurance), to which special terms apply, on the life of an insured person, the capital sum which would have been payable by the insurer on the death of that person by virtue of an insurance to which special terms did not apply and which, except as regards the capital sum payable on death, was in all respects the same as the said insurance.”
Diolúine i leith úis áirithe.
3.—(1) Más rud é go n-áirítear nó go n-áireofaí mura mbeadh an t-alt seo, in ioncam iomlán pearsan don bhliain mheasúnuithe, aon tsuimeanna (dá ngairmtear na suimeanna sin san alt seo) a híocadh nó a creidiúnaíodh i leith úis ar airgead a taisceadh i mbanc taisce iontaobhais, i mBanc Taisce an Phoist nó in aon cheann de na bainc thráchtála, tabharfar neamhaird ar na suimeanna sin chun críocha uile na nAcht Cánach Ioncaim mura mó, nó sa mhéid nach mó, na suimeanna sin ná cúig puint fhichead, ach beidh feidhm amhail is nár hachtaíodh an t-alt seo ag na forála de na hAchta Cánach Ioncaim a bhaineas le pearsa do thabhairt tuairisceáin ar a ioncam iomlán.
(2) Beidh éifeacht ag fo-alt (1) den alt seo faoi réir an choinníll seo a leanas, eadhon, má dhéanann fear pósta nó a bhean chéile iarratas don bhliain mheasúnuithe faoi Riail 17 de na Rialacha Ginearálta a bhaineas le Sceidil A, B, C, D agus E den Income Tax Act, 1918, nó faoi alt 8 den Acht sin, agus gur mó ná cúig puint fhichead comhiomlán na suimeanna sin a háirítear, nó a háireofaí mura mbeadh an t-alt seo, in ioncaim iomlána na lánún, gurb é an méid de na suimeanna sin a dtabharfar neamhaird air don bhliain sin i gcás gach duine ar leith den lánúin ná an méid a bhfuil idir é agus cúig puint fhichead an cothrom céanna atá idir méid na suimeanna sin a háirítear, nó a háireofaí mura mbeadh an t-alt seo, in ioncam iomlán an duine sin den lánúin agus comhiomlán na suimeanna sin a háirítear, nó a háireofaí mura mbeadh an t-alt seo, in ioncaim iomlána na lánún; agus, mura ndéantar aon iarratas mar adúradh, go ndéanfar a shamhail sin de chionroinnt, más gá.
(3) Má tá neamhaird le tabhairt, de bhuaidh an ailt seo, ar aon tsuimeanna a bheas ag fás chun aon phearsan, ní measfar, de bhíthin na neamhairde sin, go bhfuil scortha ag an bpearsa sin de bheith i seilbh iomlán buna aonair do réir bhrí ailt 10 den Acht Airgid, 1929 (Uimh. 32 de 1929).
(4) San alt seo—
ciallaíonn “ioncam iomlán” ioncam iomlán ó gach bunadh arna mheas do réir forál na nAcht Cánach Ioncaim;
ciallaíonn “na bainc thráchtála” Banc na hÉireann, an Banc Ibeirneach, Teoranta, Banc Mumhan agus Laighean, Teoranta, an Banc Náisiúnta, Teoranta, Banc an Tuaiscirt, Teoranta, Banc Proibhinseach na hÉireann, Teoranta, Banc Ríoga na hÉireann, Teoranta, Banc Uladh, Teoranta, Ansbacher agus a Chuideachta, Teoranta, an Chuideachta Bhaincéireachta Tráchtála, Teoranta, Mag Aonghusa agus Ó Mathúna, agus Banc Náisiúnta na Cathrach, Teoranta;
tá le “banc taisce iontaobhais” an bhrí atá leis sna Trustee Savings Banks Acts, 1863 go 1920.
Méadú ar an liúntas pearsanta d'fhear pósta.
4.—Déantar leis seo fo-alt (1) d'alt 18 den Finance Act, 1920, arna leasú le hachtacháin ina dhiaidh sin, a leasú tuilleadh trí “a deduction of three hundred and ten pounds” a chur in ionad “a deduction of three hundred pounds”.
Asbhaintí i leith leanaí.
5.—(1) Leasaítear leis seo fo-alt (1) d'alt 21 den Finance Act, 1920, trí “and a child in respect of whom an adoption order under the Adoption Act, 1952 (No. 25 of 1952), is in force” a chur isteach i ndeireadh an fho-ailt sin.
(2) Leasaítear leis eo fo-alt (2) d'alt 21 den Finance Act, 1920, trí na focail “at the commencement of that year” a scrios sa chéad áit a bhfuilid sa bhfo-alt sin.
Méadú ar an asbhaint i leith gaoil chleithiúnaigh.
6.—Déantar leis seo fo-alt (1) d'alt 22 den Finance Act, 1920, arna leasú le hachtacháin ina dhiaidh sin, a leasú tuilleadh trí “a deduction of sixty pounds” a chur in ionad “a deduction of fifty pounds”.
Leasú ar alt 7 den Acht Airgid, 1932.
7.—(1) San alt seo ciallaíonn “an príomh-alt” alt 7 den Acht Airgid, 1932 (Uimh. 20 de 1932).
(2) Más rud é—
(a) gur eisigh cuideachta aon stoic, scaireanna nó urrúis ar tugadh deimhniú faoi fho-alt (2) den phríomh-alt ina leith atá fós in éifeacht, agus
(b) go n-eiseoidh an chuideachta ina dhiaidh sin, pé acu roimh dháta an Achta seo a rith nó dá éis sin é, aon stoic, scaireanna nó urrúis—
(i) a tairgfear do shealbhóirí i gcáil shealbhóirí na stoc, na scaireanna nó na n-urrús céadluaite nó aicme áirithe díobh, nó a leithroinnfear orthu, tráth na heisiúna sin ina dhiaidh sin nó timpeall an trátha sin, agus
(ii) a tairgfear nó a leithroinnfear amhlaidh ar fhoras a ríomhfar do réir gabháltas na sealbhóirí sin faoi seach,
ansin, chun críocha an phríomh-ailt, measfar na stoic, na scaireanna nó na hurrúis a eiseos an chuideachta ina dhiaidh sin mar adúradh a bheith á n-eisiúint lena suibscríobh ag an bpobal.
(3) D'ainneoin aon ní i míreanna (b) agus (c) d'fho-alt (2) den phríomh-alt, féadfar deimhniú a thabhairt faoin bhfo-alt sin i leith aon stoc, scaireanna nó urrús de chuid cuideachtan a heisíodh nó a heiseofar mar stoic, scaireanna nó urrúis láníoctha agus a measfar, de bhuaidh fo-ailt (2) den alt seo, a bheith arna n-eisiúint lena suibscríobh ag an bpobal.
(4) Má tugtar deimhniú faoi fho-alt (2) den phríomh-alt i leith aon stoc, scaireanna nó urrús a meastar, de bhuaidh fo-ailt (2) den alt seo, a bheith arna n-eisiúint lena suibscríobh ag an bpobal, ní déanfar, mar sin féin, faoiseamh ná aisíoc faoi fho-alt (1) den phríomh-alt a thabhairt i leith aon díbhinne nó úis ar na stoic, na scaireanna nó na hurrúis a bhí iníoctha roimh dháta an deimhnithe.
CUID II.
Custaim agus Mál.
Tobac.
8.—(1) San alt seo—
ciallaíonn “Acht 1932” an tAcht Airgid, 1932 (Uimh. 20 de 1932);
ciallaíonn “Acht 1934” an tAcht Airgid, 1934 (Uimh. 31 de 1934);
ciallaíonn “Acht 1952” an tAcht Airgeadais, 1952 (Uimh. 14 de 1952).
(2) Déanfar an dleacht chustam ar thobac, a forchuireadh le halt 20 d'Acht 1932, a mhuirearú, a thobhach agus d'íoc, amhail ar an 9ú lá de Bhealtaine, 1956, agus ón lá sin amach, do réir na rátaí ar leithligh a sonraítear i gCuid I den Chéad Sceideal a ghabhas leis an Acht seo in ionad na rátaí ar leithligh a bhfuil an dleacht sin inmhuirir dá réir anois de bhuaidh ailt 12 d'Acht 1952.
(3) Déanfar an dleacht mháil ar thobac, a forchuireadh le halt 19 d'Acht 1934, a mhuirearú, a thobhach agus d'íoc, amhail ar an 9ú lá de Bhealtaine, 1956, agus ón lá sin amach, do réir na rátaí ar leithligh a sonraítear i gCuid II den Chéad Sceideal a ghabhas leis an Acht seo in ionad na rátaí ar leithligh a bhfuil an dleacht sin inmhuirir dá réir anois de bhuaidh ailt 12 d'Acht 1952.
(4) Beidh feidhm ag fo-ailt (3) agus (4) den alt sin 19 d'Acht 1934 agus ag fo-alt (5) de, faoi réir fo-ailt (5) den alt seo, maidir le tobac is inchurtha faoi mhuirear na dleachta máil a forchuireadh le fo-alt (1) den alt sin 19, do réir ráta a sonraítear i gCuid II den Chéad Sceideal a ghabhas leis an Acht seo, agus chun críche na feidhme sin forléireofar tagairtí sna fo-ailt sin (3), (4) agus (5) den alt sin 19 de Chuid I den Séú Sceideal a ghabhas le hAcht 1934 adúradh, agus beidh éifeacht acu, mar thagairtí do Chuid II den Chéad Sceideal a ghabhas leis an Acht seo.
(5) Amhail ar an 9ú lá de Bhealtaine, 1956, agus ón lá sin amach, is do réir cúig pingne an punt a bheas an lacáiste ar thobac neamhmhonaraithe a luaitear i bhfo-alt (3) d'alt 20 d'Acht 1932, arna leasú le halt 18 d'Acht 1934, agus i bhfo-alt (5) d'alt 19 d'Acht 1934.
(6) Is do réir dhá scilling déag agus ceithre pingne an punt a bheas an lacáiste ar thobac cruafháiscthe a luaitear i bhfo-alt (2) d'alt 17 den Acht Airgeadais, 1940 (Uimh. 14 de 1940), i gcás aon tobac den tsórt sin a dhíolfas aon mhonaróir ceadúnaithe agus a chuirfeas sé amach, chun a úsáidte sa Stát, ar an 9ú lá de Bhealtaine, 1956, nó dá éis.
(7) Maidir le tobac neamhmhonaraithe ag a mbeadh, d'éagmais an fho-ailt seo, teideal de bhuaidh ailt 5 den Acht Airgeadais, 1950 (Uimh. 18 de 1950), chun na rátaí fábhair dleachta custam a sonraítear sa Dara Sceideal a ghabhas leis an Acht Airgeadais, 1949 (Uimh. 13 de 1949), déanfar an dleacht chustam is inmhuirir air, ar é a sheachadadh as banna-stóras, a mhuirearú, a thobhach agus d'íoc, amhail ar an 9ú lá de Bhealtaine, 1956, agus ón lá sin amach, do réir na rátaí i leith tobac neamhmhonaraithe a sonraítear i gCuid III den Chéad Sceideal a ghabhas leis an Acht seo.
Tobac (dleacht mháil ar stoic áirithe).
9.—(1) Faoi réir forál fo-ailt (2) den alt seo, muirearófar, toibheofar agus íocfar ar na stoic tobac go léir de gach saghas a bheas, ar a cúig a chlog tráthnóna an 8ú lá de Bhealtaine, 1956, ar únaeracht nó ar seilbh ag monaróir ceadúnaithe tobac agus in aon áit sa Stát seachas banna-stóras, dleacht mháil, is iníoctha ag an monaróir, do réir an ráta seo a leanas, is é sin le rá:
(a) sa mhéid gur tobac neamhmhonaraithe na stoic, seacht scillinge agus aon phingin déag ar gach punt meáchain de na stoic, agus
(b) sa mhéid gur tobac (lena n-áirítear snaois), seachas tobac neamhmhonaraithe, na stoic, seacht scillinge agus aon phingin déag ar gach punt meáchain de thobac neamhmhonaraithe as a bhfuarthas na stoic, dar leis na Coimisinéirí Ioncaim.
(2) Ní bheidh an dleacht a forchuirtear le fo-alt (1) den alt seo inmhuirir ar aon tobac monaraithe (lena n-áirítear toitíní, todóga agus snaois, seachas snaois chosamair) a gcruthófar chun sástachta na gCoimisinéirí Ioncaim go raibh sé, ar a cúig a chlog tráthnóna an 8ú lá de Bhealtaine, 1956, lán-ullmhaithe chun a dhíolta ar mionreic agus—
(i) nár thoradh é ar aon oibríocht a rinne monaróir ar bith a raibh sé ar únaeracht nó ar seilbh aige an uair sin; nó
(ii) go raibh sé ar seilbh an uair sin mar stoc mionreaca in áitreabh a bhí á úsáid chun tobac a dhíol ar mionreic; nó
(iii) go raibh sé an uair sin i gcúrsa turais ó dhíoltóir go ceannaitheoir faoi chonradh díolacháin:
Ar choinníoll nach measfar chun críocha an fho-ailt seo aon tobac a bheith lán-ullmhaithe chun a dhíolta ar mionreic más rud é go raibh sé, i ngnáthchúrsa gnótha an duine a raibh sé ar únaeracht nó ar seilbh aige nó i gcúrsa turais chuige, le cur faoi phróis éigin eile fós (seachas pacáil) sara ndíolfadh sé é.
(3) Bhéarfaidh gach monaróir ceadúnaithe tobac, tráth nach déanaí ná an 15ú lá de Bhealtaine, 1956, tuairisceán do na Coimisinéirí Ioncaim, i bhfoirm a cheadóid, ag tabhairt pé eolais dóibh a iarrfaid sa bhfoirm sin agus, go háirithe, ag insint na gcainníochtaí tobac de gach saghas, do réir meáchain, a bhí ar únaeracht nó ar seilbh aige ar a cúig a chlog tráthnóna an 8ú lá de Bhealtaine, 1956, in aon áit sa Stát seachas bannastóras.
(4) Déanfaidh gach monaróir ceadúnaithe tobac—
(a) na leabhair trádála agus gach cuntas agus doiciméad is leis an monaróir sin nó atá ina sheilbh, agus is gá chun an tuairisceán d'fhíoradh a thug sé de bhun fo-ailt (3) den alt seo, a thabhairt ar aird, má hiarrtar sin air, d'aon oifigeach Custam agus Máil, agus
(b) gach cabhair réasúnach a thabhairt don oifigeach sin chun cuntas a ghlacadh ar an tobac a bhí ar únaeracht nó ar seilbh ag an monaróir sin ar a cúig a chlog tráthnóna an 8ú lá de Bhealtaine, 1956.
(5) Déanfaidh gach monaróir ceadúnaithe tobac, díreach tar éis an tuairisceán is gá do réir fo-ailt (3) den alt seo a thabhairt nó ar an 15ú lá de Bhealtaine, 1956, pé acu is luaithe, méid iomlán na dleachta a luaitear san alt seo d'íoc leis na Coimisinéirí Ioncaim ar aon tobac a bhí ar únaeracht nó ar seilbh aige ar a cúig a chlog tráthnóna an 8ú lá de Bhealtaine, 1956, agus a bhí inchurtha faoi mhuirear na dleachta sin, agus féadfaidh na Coimisinéirí Ioncaim, más cuí leo é, íoc na dleachta a chur siar go dtí dáta nach déanaí ná an 1ú lá d'Eanáir, 1957, ar an monaróir do thabhairt urrúis trí bhanna nó ar shlí eile chun a sástachta go n-íocfar an dleacht sin.
(6) Gach monaróir a gceanglaítear air le fo-alt (3) den alt seo tuairisceán a thabhairt den tsórt a luaitear sa bhfo-alt sin agus nach dtabharfaidh an tuairisceán sin, nó a bhéarfas tuairisceán a bheas neamhiomlán, bréagach nó míthreorach in aon phonc ábhartha nó a mhainneos nó a dhiúltós aon ní a dhéanamh a gceanglaítear air le fo-alt (4) den alt seo é a dhéanamh, beidh sé ciontach i gcion faoi na reachta a bhaineas le dleachta máil agus in aghaidh gach ciona den tsórt sin dlífear pionós máil caoga punt a chur air agus forghéillfear an tobac go léir a ndearnadh an cion sin maidir leis.
(7) I gcás aistarraingt a bheith iníoctha i leith tobac ar ar híocadh an dleacht mháil a forchuirtear le fo-alt (1) den alt seo, is aistarraingt mháil a bheas ann chomh fada is théas an dleacht a híocadh de bhun an fho-ailt sin (1), arna cinneadh ag na Coimisinéirí Ioncaim.
Ile éadrom udrocarbóin mhianrúil.
10.—(1) San alt seo ciallaíonn “Acht 1952” an tAcht Airgeadais, 1952 (Uimh. 14 de 1952).
(2) Déanfar, maidir le híle éadrom udrocarbóin mhianrúil is inchurtha faoi mhuirear na dleachta sin, an dleacht chustam a forchuireadh le halt 1 den Acht Airgid (Diúitéthe Custam) (Uimh. 4), 1931 (Uimh. 43 de 1931), arna leasú le hachtacháin ina dhiaidh sin, a mhuirearú, a thobhach agus d'íoc amhail ar an 9ú lá de Bhealtaine, 1956, agus ón lá sin amach, do réir dhá scilling agus trí pingne agus feoirling an galún in ionad an ráta a sonraítear i mír (b) d'fho-alt (1) d'alt 6 d'Acht 1952.
(3) Déanfar, maidir le híle éadrom udrocarbóin mhianrúil is inchurtha faoi mhuirear na dleachta sin agus a cuirfear amach, ar díol nó lena díol nó eile, ó áitreabh a monaróra ar an 9ú lá de Bhealtaine, 1956, nó dá éis sin, nó a úsáidfeas an monaróir sin ar an dáta sin nó dá éis chun aon chríche seachas chun íle udrocarbóin mhianrúil a mhonarú nó a tháirgeadh, an dleacht mháil a forchuireadh le halt 1 den Acht Airgid (Forála Ilghnéitheacha), 1935 (Uimh. 7 de 1935), arna leasú le hachtacháin ina dhiaidh sin, a mhuirearú, a thobhach agus d'íoc do réir dhá scilling agus pingin is feoirling an galún in ionad an ráta a sonraítear i mír (b) d'fho-alt (2) d'alt 6 d'Acht 1952.
Ile udrocarbóin.
11.—(1) San alt seo ciallaíonn “Acht 1935” an tAcht Airgid, 1935 (Uimh. 28 de 1935).
(2) Amhail ar an 11ú lá de Bhealtaine, 1956, agus ón lá sin amach, is é is ráta d'aon lacáiste a lamhálfar faoi fho-alt (2) d'alt 21 d'Acht 1935—
(a) i gcás na híle ar a dtugtar de ghnáth íle ghalúcháin tharracóra, scilling agus ocht bpingne an galún; agus
(b) i gcás aon íle udrocarbóin eile, scilling agus seacht bpingne an galún.
(3) Amhail ar an 11ú lá de Bhealtaine, 1956, agus ón lá sin amach, is é is ráta d'aon lacáiste a lamhálfar faoi fho-alt (4) d'alt 21 d'Acht 1935—
(a) i gcás na híle ar a dtugtar de ghnáth íle ghalúcháin tharracóra, scilling agus sé pingne an galún; agus
(b) i gcás aon íle udrocarbóin eile, scilling agus cúig pingne an galún.
Lasáin.
12.—(1) In ionad na dleachta custam a forchuireadh le halt 4 den Acht Airgeadais, 1945 (Uimh. 20 de 1945), déanfar, amhail ar an 9ú lá de Bhealtaine, 1956, agus ón lá sin amach, dleacht mháil, do réir na rátaí ar leithligh a sonraítear i gCuid I den Dara Sceideal a ghabhas leis an Acht seo, a mhuirearú, a thobhach agus d'íoc ar na lasáin uile a hallmhuireofar.
(2) In ionad na dleachta máil a forchuireadh le halt 4 den Acht Airgeadais, 1945 (Uimh. 20 de 1945), arna leasú le halt 15 den Acht Airgeadais, 1954 (Uimh. 22 de 1954), déanfar, amhail ar an 9ú lá de Bhealtaine, 1956, agus ón lá sin amach, dleacht mháil, do réir na rátaí ar leithligh a sonraítear i gCuid II den Dara Sceideal a ghabhas leis an Acht seo, a mhuirearú, a thobhach agus d'íoc ar na lasáin uile a déanfar sa Stát.
Geallta.
13.—Déanfar (faoi réir forál ailt 20 den Acht Airgid, 1931 (Uimh. 31 de 1931), agus gan dochar do na forála sin) an dleacht ar gheallta a forchuireadh le halt 24 den Acht Airgid, 1926 (Uimh. 35 de 1926), a mhuirearú a thobhach agus d'íoc ar gheallta a déanfar an 1ú lá d'Iúil, 1956, nó dá éis sin, do réir deich faoin gcéad de mhéid an ghill in ionad seacht go leith faoin gcéad, an ráta a luaitear in alt 18 den Acht Airgeadais, 1941 (Uimh. 14 de 1941).
Uiscí boird.
14.—(1) Déanfar na dleachta custam ar uiscí boird a forchuireadh le halt 7 den Finance Act, 1916, a mhuirearú a thobhach agus d'íoc, ar an 9ú lá de Bhealtaine, 1956, agus dá éis sin, do réir scilling agus ceithre pingne an galún in ionad na rátaí a foráltar leis an alt sin 7, le halt 11 den Acht sin agus le halt 17 den Acht Airgid, 1924 (Uimh. 27 de 1924).
(2) Déanfar na dleachta máil ar uiscí boird a forchuireadh le halt 4 den Finance (New Duties) Act, 1916, a mhuirearú a thobhach agus d'íoc, ar an 9ú lá de Bhealtaine, 1956, agus dá éis sin, do réir scilling an galún in ionad na rátaí a foráltar leis an alt sin 4 agus le halt 11 den Finance Act, 1916.
Dleacht shiamsa—ildamhsa nó rince.
15.—(1) San alt seo ciallaíonn “dleacht shiamsa” an dleacht mháil ar a dtugtar “entertainments duty” in alt 1, agus is inmhuirir faoi alt 1, den Finance (New Duties) Act, 1916, arna leasú le hachtacháin ina dhiaidh sin, agus tá le “daonáireamh” agus “baile” na bríonna faoi seach atá leo in alt 16 den Acht Airgeadais, 1954 (Uimh. 22 de 1954).
(2) Amhail ar an 1ú lá de Lúnasa, 1956, agus ón lá sin amach, forléireofar alt 1 den Finance (New Duties) Act, 1916, agus beidh éifeacht aige, amhail is dá bhfolaíodh an focal “entertainment” mar mínítear é san alt sin aon ildamhsa nó rince, agus déanfar, amhail ar an dáta sin agus uaidh sin amach, dleacht shiamsa a mhuirearú a thobhach agus d'íoc ar na híocaíochtaí uile as dul isteach chun aon ildamhsa nó rince, pé acu chun rince a dhéanamh nó chun bheith páirteach san ildamhsa nó sa rince sin nó chun féachaint air a raghfar isteach, agus déanfar í a mhuirearú, a thobhach agus d'íoc mar adúradh do réir na rátaí seo a leanas:—
(i) maidir le haon ildamhsa nó rince a bheas ar siúl in áit nach bhfuil a shuíomh in aon ceann acu seo a leanas ná i bhfogas trí mhíle dhó, eadhon—
(a) contae-bhuirg nó buirg eile, nó
(b) ceantar uirbeach, nó
(c) baile,
ar mó ná dhá mhíle, in aon chás acu, a dhaonra do réir an daonáirimh:
I gcás an íocaíocht as dul isteach, gan an dleacht d'áireamh—
An Ráta Dleachta | |||||||||
s. | d. | ||||||||
a dhul thar | 4d. | gan dul thar | 9d. | ... | 1 | ||||
,, ,, ,, | 9d. | ,, ,, ,, | 1s. | 1½d. | ... | 1½ | |||
,, ,, ,, | 1s. | 1½d. | ,, ,, ,, | 1s. | 10d. | ... | 2 | ||
,, ,, ,, | 1s. | 10d. | ,, ,, ,, | 2s. | 3d. | ... | 3 | ||
,, ,, ,, | 2s. | 3d. | ,, ,, ,, | 3s. | 4½d. | ... | 4½ | ||
,, ,, ,, | 3s. | 4½d. | ,, ,, ,, | 4s. | 6d. | ... | 6 | ||
,, ,, ,, | 4s. | 6d. | ... ... ... ... | ... | 6d. in aghaidh an chéad 4s. 6d. agus 2d. in aghaidh gach 1s. nó coda de 1s. sa bhreis. | ||||
(ii) in aon chás eile:
I gcás an íocaíocht as dul isteach, gan an dleacht d'áireamh—
An Ráta Dleacht | |||||||||
s. | d. | ||||||||
a dhul thar | 4d. | gan dul thar | 6½d. | ... | 1½ | ||||
,, ,, ,, | 6½ | ,, ,, ,, | 8d. | ... | 2 | ||||
,, ,, ,, | 8d. | ,, ,, ,, | 1s. | 0d. | ... | 3 | |||
,, ,, ,, | 1s. | 0d. | ,, ,, ,, | 1s. | 8d. | ... | 4 | ||
,, ,, ,, | 1s. | 8d. | ,, ,, ,, | 2s. | 0d. | ... | 6 | ||
,, ,, ,, | 2s. | 0d. | ,, ,, ,, | 3s. | 0d. | ... | 9 | ||
,, ,, ,, | 3s. | 0d. | ,, ,, ,, | 4s. | 0d. | ... | 0 | ||
,, ,, ,, | 4s. | 0d. | ... ... ... ... | ... | 1s. in aghaidh an chéad 4s. agus 3d. in aghaidh gach 1s. nó coda de 1s, sa bhreis. | ||||
(3) Beidh feidhm agus éifeacht ag forála ailt 16 den Acht Airgeadais, 1954 (Uimh. 22 de 1954), i gcás dleachta siamsa is iníoctha de bhun an ailt seo, faoi réir an choinníll nach ndéanfar aon aisíocaíocht faoi fho-alt (3) den alt sin 16 i gcás dleachta a híocadh ar íocaíochtaí as dul isteach chun aon ildamhsa nó rince.
(4) Nuair a beifear ag tabhairt feidhme d'fhorála fo-alt (4) agus (6) den alt sin 16 i gcás na dleachta siamsa is iníoctha de bhun an ailt seo, forléireofar mar thagairtí do mhír (i) d'fho-alt (2) den alt seo na tagairtí sna fo-ailt sin d'fho-alt (3) den alt sin.
(5) Athghairmtear leis seo fo-alt (1) d'alt 14 den Acht Airgeadais, 1952 (Uimh. 14 de 1952), amhail ar an 1ú lá de Lúnasa, 1956, agus ón lá sin amach.
Dleacht shiamsa— díolúine i gcás taispeántas scannán i nGaeilge.
16.—(1) San alt seo ciallaíonn “dleacht shiamsa” an dleacht mháil dá ngairmtear “entertainments duty” in alt 1, agus is inmhuirir faoi alt 1, den Finance (New Duties) Act, 1916, arna leasú le hachtacháin ina dhiaidh sin.
(2) Ní déanfar dleacht shiamsa a mhuirearú ná a thobhach ar íocaíochtaí as dul isteach chun aon tsiamsa a dtaispeánfar chun sástachta na gCoimisinéirí Ioncaim gurb é atá ann go huile pictiúirí reatha a déantar le scannán cinematagrafach—
(a) ar a bhfuil fuaimrian leanúnach a thugann urlabhra i nGaeilge, nó
(b) lena ngabhann go leanúnach urlabhra comhaimsearaithe i nGaeilge a déantar go meicniúil agus a fhreagras do na radharcanna a taispeántar sa scannán.
Ceadúnais chearrbhachais.
17.—Déanfar, i leith agus le haghaidh gach ceadúnais chearrbhachais a heiseofar faoi alt 19 den Acht um Chearrbhachas agus Crannchuir, 1956 (Uimh. 2 de 1956), dleacht mháil a mhuirearú, a thobhach agus d'íoc do réir na rátaí seo a leanas, is é sin le rá:—
má tá an tréimhse ar ina leith atá an ceadúnas le heisiúint, mar bheas sonraithe sa deimhniú faoin Acht sin á údarú an ceadúnas d'eisiúint—
(a) gan bheith níos sia ná trí mhí, deich bpuint;
(b) níos sia ná trí mhí gan bheith níos sia ná sé mhí, fiche punt;
(c) níos sia ná sé mhí gan bheith níos sia ná naoi mí, tríocha punt;
(d) níos sia ná naoi mí, dachad punt.
Leasú ar alt 19 (3) den Acht Airgid, 1933.
18.—Leasaítear leis seo fo-alt (3) d'alt 19 den Acht Airgid, 1933 (Uimh. 15 de 1933), maidir le siamsaí a bheas ar siúl an 1ú lá de Shamhain, 1956, nó dá éis sin, trí “agus” a scrios i ndeireadh míre (c) agus trí mhír (d) a scrios.
Deireadh le dleacht chustam ar líontóirí agus licíní d'ubh-bhoscaí.
19.—Ní déanfar an dleacht chustam ar líontóirí agus licíní d'ubh-bhoscaí a hallmhuireofar ar leithligh, dleacht a forchuireadh le halt 1 den Acht Airgid (Diúitéthe Custam) (Uimh. 4), 1932 (Uimh. 34 de 1932), agus a luaitear ag uimhir thagartha 9 sa Chéad Sceideal a ghabhas leis an Acht sin, a mhuirearú ná a thobhach ar aon earraí a hallmhuireofar an 1ú lá de Mheán Fómhair, 1956, nó dá éis sin.
Orduithe a dhaingniú.
20.—Daingnítear leis seo an tOrdú chun Dleachta d'Fhorchur go Práinneach (Uimh. 370) (Tobhach Speisialta Allmhuirithe), 1956 (I.R., Uimh. 45 de 1956), agus an tOrdú chun Dleachta d'Fhorchur go Práinneach (Uimh. 379) (Tobhach Speisialta Allmhuirithe) (Leasú), 1956 (I.R. Uimh. 132 de 1956).
CUID III.
Dleachta Báis.
Faoiseamh ó dhleacht eastáit— stoic, scaireanna nó urrúis áirithe.
21.—(1) Má bhaineann alt 7 den Acht Airgid, 1932 (Uimh. 20 de 1932), le haon stoic, scaireanna nó urrúis, pé acu roimh dháta an Achta seo a rith a heisíodh nó dá éis sin a heiseofar iad, ansin, faid a bhainfeas an t-alt sin leis na stoic, na scaireanna, nó na hurrúis, bainfidh an t-alt seo freisin leo.
(2) Má bhíonn ar áireamh sa mhaoin a aistreos ar bhás d'fháil, lá an Achta seo a rith nó dá éis sin, do dhuine ar bith a gheobhas bás agus é ina shainchónaí sa Stát, aon stoic, scaireanna nó urrúis lena mbainfidh an t-alt seo le linn na maoine d'aistriú, measfar chun dleacht eastáit a mheasúnú gurb é is luach do na stoic, na scaireanna nó na hurrúis dhá dtrian a luacha arna mheas do réir forál fo-ailt (5) d'alt 7 den Finance Act, 1894.
(3) Ní déanfar an faoiseamh ó dhleacht eastáit a foráltar leis an alt seo a dheonadh i ndáil le bás duine ach amháin má taispeántár chun sástachta na gCoimisinéirí Ioncaim go raibh teideal tairbhiúil ag an éagach chun na stoc, na scaireanna nó na n-urrús go leanúnach ó dháta a gcéad-eisiúna go dtí lá a bháis nó go leanúnach ar feadh tréimhse nár lú ná trí bliana díreach roimh lá a bháis.
(4) Má tharlaíonn, i gcás ina bhféadfar faoiseamh faoin alt seo a dheonadh, go bhfuil na stoic, na scaireanna nó na hurrúis faoi aon fhiach, muirear, lian nó eire is inlamháilte mar asbhaint óna luach chun críche dleachta eastáit, déanfar méid na hasbhainte i leith an fhéich, an mhuirir, an liain nó na heire a chinneadh amhail is nár laghdaíodh luach na stoc, na scaireanna nó na n-urrús do réir forál fo-ailt (2) den alt seo.
CUID IV.
Cáin Bhrabús Corparáide.
Díolúinti áirithe ó cháin bhrabús corparáide do leanúint i bhfeidhm.
22.—Déanfar na díolúintí ó cháin bhrabús corparáide, a sonraítear i bhfo-alt (1) d'alt 33 den Acht Airgid, 1929 (Uimh. 32 de 1929), arna leasú le halt 30 den Acht Airgid, 1931 (Uimh. 31 de 1931), le mír (b) d'fho-alt (1) d'alt 47 den Acht Airgid, 1932 (Uimh. 20 de 1932), agus le fo-alt (2) d'alt 11 den Acht Airgeadais, 1950 (Uimh. 18 de 1950), a thabhairt in aghaidh na tréimhse dar tosach an 1ú lá d'Eanáir, 1956, agus dar críoch an 31ú lá de Nollaig, 1958.
CUID V.
Liúntais Tosaigh: Cáin Ioncaim, Forcháin agus Cáin Bhrabús Corparáide.
Liúntais tosaigh.
23.—(1) Más rud é, i gcás duine atá ag seoladh trádála a bhfuil na brabúis nó na sochair aisti inchurtha faoi mhuirear (ar shlí seachas de dhroim roghan faoi Riail 5 de na Rialacha a bhaineas le Sceideal B den Income Tax Act, 1918) faoi Chás I de Sceideal D den Income Tax Act, 1918, go raghaidh an duine sin, an 6ú lá d'Aibreán, 1956, nó dá éis sin, faoi chaiteachas caipitiúil ag soláthar inneallra nua nó gléasra nua le haghaidh na trádála, seachas feithiclí atá oiriúnach chun daoine nó earraí d'iompar ar bóthar nó feithiclí eile a tharraingt ar bóthar, bhéarfar dó, don bhliain mheasúnuithe sa bhonn-tréimhse ar tharla an caiteachas ina leith, liúntas (dá ngairmtear liúntas tosaigh sa Chuid seo den Acht seo) is ionann agus an cúigiú cuid den chaiteachas, agus bhéarfar an liúntas sin mar asbhaint nuair a bheas brabúis nó sochair na trádála á gcur faoi mhuirear.
(2) Aon chaiteachas le haghaidh trádála faoina raghaidh duine ar an 6ú lá d'Aibreán, 1956, nó dá éis sin, a bheas chun an trádáil sin a sheoladh, áireofar é chun críocha fo-ailt (1) den alt seo amhail is dá mba chaiteachas é a ndeachaigh an duine sin faoi an chéad lá dhó ag seoladh na trádála sin.
(3) Chun críche an ailt seo ní háireofar mar chaiteachas caipitiúil aon chaiteachas is cead d'asbhaint nuair a ríomhtar, chun críocha cánach ioncaim, brabúis nó sochair trádála a bhí á seoladh ag an duine a chuaigh faoin gcaiteachas.
(4) Chun críocha na Coda seo den Acht seo, measfar gurb é an lá a raghfar faoi aon chaiteachas an lá is iníoctha an tsuim a bheas i gceist.
(5) Aon éileamh a dhéanfas duine ar liúntas faoin alt seo nuair a bheas brabúis nó sochair a thrádála á gcur faoi mhuirear, cuirfear é sa ráiteas bliaintúil nach foláir a thabhairt faoi na hAchta Cánach Ioncaim i dtaobh na mbrabús nó na sochar aisti agus cuirfear ina theannta deimhniú arna shíniú ag an éilitheoir, a measfar a bheith ina chuid den éileamh, á rá gur le haghaidh inneallra nua nó gléasra nua a chuathas faoin gcaiteachas agus ag tabhairt pé sonraí a thaispeánfas go ndlitear an liúntas a thabhairt.
(6) San alt seo, ciallaíonn “nua” neamhúsáidte agus gan bheith réchaite, ach measfar long a bheith nua fiú amháin má húsáideadh í nó más long réchaite í.
Leasú ar na liúntais faoi Rialacha 6 agus 7 de na Rialacha a bhaineas le Cásanna I agus II de Sceideal D.
24.—(1) Más rud é, nuair a bheas brabúis nó sochair thrádála á gcur faoi mhuirear, go mbeidh asbhaint le lamháil do dhuine ar bith faoi mhír (1) de Riail 6 de na Rialacha a bhaineas le Cásanna I agus II de Sceideal D den Income Tax Act, 1918, mar ní is ionann agus an laghdú luacha a tháinig trí chaitheamh agus cumailt i rith na bliana measúnuithe ar aon inneallra nó gléasra, measfar gurb é is luach don inneallra nó don ghléasra sin i dtosach na bliana costas iarbhír an inneallra nó an ghléasra sin ar an duine sin lúide iomlán aon asbhaintí a lamháltar faoin Riail sin 6 agus aon liúntais tosaigh faoin gCuid seo den Acht seo do bhlianta measúnuithe roimhe sin.
(2) Beidh feidhm maidir le liúntais tosaigh ag mír (2) de Riail 6 de na Rialacha a bhaineas le Cásanna I agus II de Sceideal D den Income Tax Act, 1918, arna leasú le halt 2 den Acht Airgeadais, 1944 (Uimh. 18 de 1944), ag míreanna (3) agus (5) den Riail sin 6, ag Riail 7 de na Rialacha sin agus ag alt 4 den Acht Airgid, 1937 (Uimh. 18 de 1937), amhail mar tá feidhm acu maidir le hasbhaintí is inlamháilte i leith caitheamh agus cumailt inneallra nó gléasra.
(3) I mír (6) de Riail 6 de na Rialacha a bhaineas le Cásanna I agus II de Sceideal D den Income Tax Act, 1918, forléireofar an abairt “the deductions allowed on that account for any previous years to the person by whom the trade is carried on”, agus an abairt “the deductions” mar a bhfuil an abairt sin roimh an bhfocal “exceed”, mar abairtí a bhfolaíonn gach ceann faoi leith acu tagairt d'aon liúntas tosaigh a tugadh, i leith an inneallra nó an ghléasra, don duine a sheolas an trádáil.
An bhrí atá le “bonntréimhse”.
25.—(1) Sa Chuid seo den Acht seo, tá le “bonn-tréimhse” an bhrí a bheirtear dó leis na forála ina dhiaidh seo den alt seo.
(2) I gcás duine a mbeidh liúntas le tabhairt ina leith faoin gCuid seo den Acht seo, is é a bhonn-tréimhse d'aon bhliain mheasúnaithe an tréimhse ar ar a brabúis agus a sochair a bheas cáin ioncaim na bliana sin le ríomh go críochnaitheach faoi Chás I de Sceideal D den Income Tax Act, 1918, i leith na trádála a bheas i gceist nó, más rud é, de bhuaidh aon Achta, go mbeidh brabúis nó sochair aon tréimhse eile le glacadh mar bhrabúis nó sochair na tréimhse sin, an tréimhse eile sin:
Ar choinníoll, i gcás aon trádála—
(a) má tá dhá bhonn-tréimhse ag dul isteach ar a chéile, go measfar chun críocha an fho-ailt seo gur sa chéad bhonn-tréimhse agus ansin amháin atá an tréimhse a bhaineas leo araon;
(b) má tá aga idir deireadh na bonn-tréimhse do bhliain mheasúnuithe áirithe agus an bhonn-tréimhse don bhliain mheasúnuithe ina dhiaidh sin, ansin, murab í an bhliain mheasúnuithe ina dhiaidh sin bliain bhuanscortha na trádála, go measfar gur cuid den dara bonn-tréimhse an t-aga; agus
(c) má tá aga idir deireadh na bonn-tréimhse don bhliain mheasúnuithe roimh bhliain bhuan-scortha na trádála agus an bhonn-tréimhse don bhliain bhuan-scortha, go measfar gur cuid den chéad bhonn-tréimhse an t-aga.
(3) (a) Déanfar aon tagairt sa choinníoll a ghabhas le fo-alt (2) den alt seo do bhuan-scor trádála d'fhorléiriú mar ní a fholaíos tagairt do tharlachtaint aon ní a bheas, faoi aon cheann d'fhorála na nAcht Cánach Ioncaim, le háireamh mar ní is ionann agus buan-scor trádála.
(b) Déanfar aon tagairt sa choinníoll sin do dhá thréimhse a dhul isteach ar a chéile d'fhorléiriú mar ní a fholaíos tagairt do dhá thréimhse a chomhtheacht le chéile nó do thréimhse a bheith ar áireamh i dtréimhse eile, agus forléireofar dá réir sin tagairtí don tréimhse a bhaineas i gcoitinne le gach ceann de dhá thréimhse.
Feidhm gcás gairmeacha, etc.
26.—Beidh feidhm, le haon oiriúnuithe is gá, ag na forála roimhe seo den Chuid seo den Acht seo maidir le caiteachas caipitiúil faoina raghaidh duine an 6ú lá d'Aibreán, 1956, nó dá éis sin, atá inmheasúnuithe faoi Riail 8 de na Rialacha a bhaineas le Sceideal B den Income Tax Act, 1918, nó faoi Chás II de Sceideal D den Acht sin.
Liúntais tosaigh maidir le cáin bhrabús corparáide.
27.—I gcás ina bhforálann an Chuid seo den Acht seo le haghaidh liúntais tosaigh a thabhairt do chuideachta chun críocha cánach ioncaim, i leith aon chaiteachais, déanfar méid an liúntais d'asbhaint nuair a bheas brabúis na cuideachtan sin á ríomh chun críocha cánach brabús corporáide don tréimhse chuntasaíochta inar tharla an caiteachas.
Forléiriú na Coda seo den Acht seo.
28.—Déanfar an Chuid seo den Acht seo a léamh agus d'fhorléiriú, a mhéid a bhaineas sí le cáin ioncaim (lena n-áirítear forcháin), i dteannta na nAcht Cánach Ioncaim agus, a mhéid a bhaineas sí le cáin bhrabús corporáide, déanfar í a léamh agus d'fhorléiriú i dteannta Coda V den Finance Act, 1920, arna leasú nó arna leathnú le hachtacháin ina dhiaidh sin.
CUID VI.
Dleachta Stampa.
Dleacht stampa a thobhach ar an mBord Rásaíochta.
29.—(1) San alt seo ciallaíonn “an Bord” an Bord Rásaíochta.
(2) Toibheofar ar an mBord, i leith na bliana dar críoch an 31ú lá de Mhárta, 1957, dleacht stampa £140,000, a íocfas an Bord leis na Coimisinéirí Ioncaim an 15ú lá de Mhárta, 1957, nó roimhe sin.
(3) Ar an dleacht d'íoc, deimhneoidh na Coimisinéirí Ioncaim go ndearna an Bord do réir an ailt seo, agus stampálfar ar an deimhniú méid na dleachta a híocadh agus eiseofar an deimhniú chun an Bhoird.
(4) Mura ndéana an Bord do réir an ailt seo, beidh méid na dleachta a bheas gan íoc maraon le hús air sin do réir 5 faoin gcéad sa bhliain ón 16ú lá de Mhárta, 1957, go dtí an lá a híocfar an dleacht, ina fhiach a bheas dlite ón mBord don Aire Airgeadais chun tairbhe an Phríomh-Chiste agus féadfar é a ghnóthú ar agra an Ard-Aighne in aon chúirt dlínse inniúla.
30.—(1) Beidh éifeacht ag alt 13 den Acht Airgeadais (Uimh. 2), 1947 (Uimh. 33 de 1947), arna leasú le hachtacháin ina dhiaidh sin—
(a) amhail is dá mbeadh na focail seo a leanas ann ag deireadh fo-ailt (4) agus mar chuid den fho-alt sin: “nó, á dheimhniú—
(A) gur maoin atá á fáil le haghaidh cónaithe phríobháidigh an mhaoin atá á tíolacadh nó á haistriú agus nach bhfuil thar cúig acra de thalamh inti, nó
(B) gur maoin atá á fáil d'aon-toisc le haghaidh tionscail seachas an talmhaíocht an mhaoin atá á tíolacadh nó á haistriú”; agus
(b) amhail is dá mbeadh na focail seo a leanas ann ag deireadh míre (a) d'fho-alt (7) agus mar chuid den mhír sin:
“nó mura rud é go mbeidh an mhaoin a bheas á tíolacadh nó á haistriú i dtrácht i mír (A) nó i mír (B) den fho-alt sin”.
(2) Ní bheidh éifeacht ag alt 26 den Acht Airgeadais, 1949 (Uimh. 13 de 1949), maidir le haon mhaoin a bhí, ar dháta an tíolaicthe nó an aistrithe iomchuí, i dtrácht i gceann de na tuairiscí atá leagtha amach i mír (a) d'fho-alt (1) den alt seo.
Leasú ar alt 24 den Acht Airgeadais, 1949.
31.—(1) Beidh éifeacht ag alt 24 den Acht Airgeadais, 1949 (Uimh. 13 de 1949), arna leasú le hachtacháin ina dhiaidh sin—
(a) amhail is dá mbeadh na focail seo a leanas ann ag deireadh fo-ailt (4) agus mar chuid den fho-alt sin:
“nó á dheimhniú—
(A) gur le haghaidh cónaithe phríobháidigh atá leas an léasaí faoin léas á fháil agus nach n-áirítear ann leas i dtalamh de bhreis ar chúig acra, nó
(B) gur d'aon-toisc le haghaidh tionscail seachas an talmhaíocht atá leas an léasaí faoin léas á fháil”; agus
(b) amhail is dá mbeadh na focail seo a leanas ann ag deireadh míre (a) d'fho-alt (7) agus mar chuid den mhír sin: “nó mura dtagann leas an léasaí faoin léas faoi réim míre (A) nó míre (B) den fho-alt sin”.
(2) Beidh éifeacht ag fo-alt (2) d'alt 16 den Acht Airgeadais, 1950 (Uimh. 18 de 1950), amhail is dá bhfolaíodh an tagairt ann do ráiteas ón léasaí tagairt do ráiteas faoi fho-alt (4) d'alt 24 den Acht Airgeadais, 1949, arna leasú le fo-alt (1) den alt seo.
CUID VII.
Ilghnéitheach agus Ginearálta.
Aistriú as an Ród-Chiste chun an Chiste Chaipitil.
32.—Déanfar suim £500,000 d'aistriú chun an Chiste Chaipitil agus d'íoc leis as an Ród-Chiste pé tráth nó trátha sa bhliain airgeadais dar críoch an 31ú lá de Mhárta, 1957, agus i pé slí, a ordós an tAire Airgeadais.
An Cuntas Fuascailte Seirbhísí Caipitiúla.
33.—(1) San alt seo—
ciallaíonn “an príomh-alt” alt 22 den Acht Airgeadais, 1950 (Uimh. 18 de 1950);
ciallaíonn “alt leasúcháin 1955” alt 18 den Acht Airgeadais, 1955 (Uimh. 13 de 1955);
ciallaíonn “an séú blianacht bhreise” an tsuim a muirearaítear ar an bPríomh-Chiste faoi fho-alt (4) den alt seo;
tá leis na habairtí “an tAire”, “an Cuntas” agus “seirbhísí caipitiúla” na bríonna atá leo faoi seach sa phríomh-alt.
(2) Beidh éifeacht ag fo-alt (4) d'alt leasúcháin 1955, maidir leis na naoi mbliana airgeadais fichead d'éis a chéile a thosnós leis an mbliain airgeadais dar críoch an 31ú lá de Mhárta, 1957, ach “£763,950” a chur in ionad “£688,618”.
(3) Beidh éifeacht ag fo-alt (6) d'alt leasúcháin 1955 ach “£484,650” a chur in ionad “£445,446”.
(4) Déanfar suim £667,560 le haghaidh fuascailte iasacht, maraon le hús ar an gcéanna, i leith seirbhísí caipitiúla, a mhuirearú go bliantúil ar an bPríomh-Chiste nó a thoradh fáis sna tríocha bliain airgeadais d'éis a chéile a thosnós leis an mbliain airgeadais dar críoch an 31ú lá de Mhárta, 1957.
(5) Íocfar an séú blianacht bhreise isteach sa Chuntas i pé slí, agus pé trátha sa bhliain airgeadais iomchuí, a chinnfeas an tAire.
(6) Féadfar aon chuid den séú blianacht bhreise, nach mó ná £464,100 in aon bhliain airgeadais, d'úsáid chun an t-ús ar an bhfiach poiblí d'íoc.
(7) Úsáidfear iarmhéid na séú blianachta breise in aon tslí nó slite dá sonraítear i bhfo-alt (6) den phríomh-alt.
Díolúine ó chánachas— stoic nó urrúis eile áirithe.
34.—(1) Baineann an t-alt seo le haon stoc nó urrús eile ar a bhfuil ús iníoctha gan cáin ioncaim d'asbhaint de bhuaidh orduithe ón Aire Airgeadais de bhun ailt 12 den Acht Airgeadais 1954 (Uimh. 22 de 1954), nó ailt 5 den Acht Airgeadais, 1955 (Uimh. 13 de 1955).
(2) Féadfar aon stoc nó urrús eile lena mbaineann an t-alt seo d'eisiúint ar cheachtar coinníoll nó an dá choinníoll acu seo a leanas:
(a) nach ndlífear aon chánachas a ghearradh sa Stát ar chaipiteal ná ús an stoic nó an urrúis eile faid a taispeánfar sa tslí a ordós an tAire Airgeadais go bhfuil an stoc nó an t-urrús eile ar únaeracht tairbhiúil ag daoine nach bhfuil sainchónaí ná gnáthchónaí orthu sa Stát,
(b) nach ndlífear cáin ioncaim a ghearradh ar ús an stoic nó an urrúis eile faid a taispeánfar sa tslí a ordós an tAire Airgeadais go bhfuil an stoc nó an t-urrús eile ar únaeracht tairbhiúil ag daoine nach bhfuil gnáthchónaí orthu sa Stát cé go bhfuil sainchónaí orthu ann,
agus, i gcás gach stoic nó urrúis eile den tsórt sin a heisíodh mar adúradh, deonfar díolúine ó chánachas dá réir sin.
(3) Glacfar le haon díolúine a bheirtear leis an alt seo, chomh fada is bhaineas le dleachta is intobhaigh ar bhás nó i leith báis, mar dhíolúine ag a raibh feidhm maidir le daoine ar díreach roimh an mbás agus nach ina dhiaidh a bhí na stoic nó na hurrúis eile ar únaeracht tairbhiúil acu.
(4) Measfar fo-ailt (1), (2) agus (3) den alt seo a theacht i ngníomh an 6ú lá d'Aibreán, 1955.
Leasú ar alt 8 den Superannuation Act, 1887.
35.—Déantar leis seo alt 8 den Superannuation Act, 1887 (a bhai eas le suimeanna nach mó ná céad punt a dháileadh gan phrobháid i gcásanna áirithe) a leasú trí “five hundred pounds” a chur in ionad “one hundred pounds”.
Cúram agus bainistí cánach agus dleacht.
36.—Cuirtear faoi chúram agus bainistí na gCoimisinéirí Ioncaim leis seo na cánacha agus na dleachta uile a forchuirtear leis an Acht seo.
Gearrtheideal, forléiriú agus tosach feidhme.
37.—(1) Féadfar an tAcht Airgeadais, 1956, a ghairm den Acht seo.
(2) Forléireofar Cuid I den Acht seo i dteannta na nAcht Cánach Ioncaim.
(3) Déanfar Cuid II den Acht seo, a mhéid a bhaineas sí le dleachta custam, d'fhorléiriú i dteannta na nAcht Custam agus, a mhéid a bhaineas sí le dleachta máil, forléireofar í i dteannta na Reacht a bhaineas le dleachta máil agus le bainistí na ndleacht sin.
(4) Forléireofar Cuid VI den Acht seo i dteannta an Stamp Act, 1891, agus na n-achtachán a leasaíos nó a leathnaíos an tAcht sin.
(5) Measfar Cuid I den Acht seo a theacht i bhfeidhm an 6ú lá d'Aibreán, 1956, agus beidh éifeacht aici amhail ar an lá sin agus ón lá sin amach.
AN CHEAD SCEIDEAL.
Dleachta ar Thobac.
Cuid I.
Custaim.
£ | s. | d. | |||
Tobac Neamhmhonaraithe:— | |||||
Má bhíonn sé Scúite nó Díloirgnithe:— | |||||
Agus 10 lb. nó níos mó de fhliuchra i ngach 100 lb. meáchain de ... ... ... ... ... | an | lb. | 2 | 2 | 9½ |
Agus níos lú ná 10 lb. de fhliuchra i ngach 100 lb. meáchain de ... ... ... ... ... | ,, | ,, | 2 | 7 | 6½ |
Mura mbíonn sé Scúite nó Díloirgnithe:— | |||||
Agus 10 lb. nó níos mó de fhliuchra i ngach 100 lb. meáchain de ... ... ... ... ... | ,, | ,, | 2 | 2 | 9 |
Agus níos lú ná 10 lb. de fhliuchra i ngach 100 lb. meáchain de ... ... ... ... ... | ,, | ,, | 2 | 7 | 6 |
Lán-ráta | Ráta Fábhair | |||||||
£ | s. | d. | £ | s. | d. | |||
Tobac Monaraithe:— | ||||||||
Todóga ... ... ... ... ... | an | lb. | 2 | 15 | 0 | 2 | 5 | 10 |
Toitíní ... ... ... ... ... | ,, | ,, | 2 | 13 | 0 | 2 | 4 | 2 |
Cavendish nó Negrohead ... ... | ,, | ,, | 2 | 14 | 6 | 2 | 5 | 5 |
Cavendish nó Negrohead a Monaraíodh faoi bhanna ... ... ... ... | ,, | ,, | 2 | 14 | 0 | 2 | 5 | 0 |
Tobac Monaraithe eile ... ... ... | ,, | ,, | 2 | 12 | 6 | 2 | 3 | 0 |
Snaois bhfuil níos mó ná 13 lb. de fhliuchra i ngach 100 lb. meáchain de | ,, | ,, | 2 | 12 | 0 | 2 | 3 | 4 |
Snaois nach bhfuil níos mó ná 13 lb. de fhliuchra i ngach 100 lb. meáchain de | ,, | ,, | 2 | 14 | 6 | 2 | 5 | 5 |
Cuid II.
Mál.
£ | s. | d. | |||
Tobac Neamhmhonaraithe:— | |||||
Agus 10 lb. nó níos mó de fhliuchra i ngach 100 lb. meáchain de ... ... ... ... ... ... | an | lb. | 2 | 1 | 8 |
Agus níos lú ná 10 lb. de fhliuchra i ngach 100 lb. meáchain de ... ... ... ... ... ... | ,, | ,, | 2 | 6 | 4 |
Tobac Monaraithe:— | |||||
Cavendish nó Negrohead a Monaraíodh faoi Bhanna ... | ,, | ,, | 2 | 3 | 8 |
Cuid III.
Na Rátaí Fábhair Dleachta Custam ar Thobac Neamhmhonaraithe.
£ | s. | d. | |||
Tobac Neamhmhonaraithe:— | |||||
Má bhíonn sé Scúite nó Díloirgnithe:— | |||||
Agus 10 lb. nó níos mó de fhliuchra i ngach 100 lb. meáchain de ... ... ... ... ... | an | lb. | 2 | 1 | 3 |
Agus níos lú ná 10 lb. de fhliuchra i ngach 100 lb. meáchain de ... ... ... ... ... | ,, | ,, | 2 | 5 | 10 |
Mura mbíonn sé Scúite nó Díloirgnithe:— | |||||
Agus 10 lb. nó níos mó de fhliuchra i ngach 100 lb. meáchain de ... ... ... ... ... | ,, | ,, | 2 | 1 | 2½ |
Agus níos lú ná 10 lb. de fhliuchra i ngach 100 lb. meáchain de ... ... ... ... ... | ,, | ,, | 2 | 5 | 9½ |
AN DARA SCEIDEAL.
Dleachta ar Lasáin.
Cuid I.
Custaim.
£ | s. | d. | |
(a) ar na lasáin adhmaid uile i mboscaí nó i gcoimeádáin eile— | |||
A bhfuil 10 lasáin ar a mhéid iontu. | |||
An 1,000 coimeádán ... ... ... ... ... | 16 | 4 | |
A bhfuil níos mó ná 10 ach nach bhfuil níos mó ná 20 lasán iontu. | |||
An 1,000 coimeádán ... ... ... ... ... | 1 | 12 | 8 |
A bhfuil níos mó ná 20 ach nach bhfuil níos mó ná 50 lasán iontu. | |||
An grós (144) coimeádán ... ... ... ... ... | 11 | 10 | |
A bhfuil níos mó ná 50 ach nach bhfuil níos mó ná 75 lasán iontu. | |||
An grós (144) coimeádán ... ... ... ... ... | 17 | 9 | |
Ar gach 25 nó cuid de 25 lasáin de bhreis ar 75. | |||
An grós (144) coimeádán ... ... ... ... ... | 4 | 2 | |
agus dá réir sin ar aon chainníocht choimeádán is lú ná sin. | |||
(b) ar na lasáin eile go léir i mboscaí nó i gcoimeádán eile:— | |||
A bhfuil 20 lasán ar a mhéid iontu. | |||
An 1,000 coimeádán ... ... ... ... ... | 3 | 5 | 4 |
A bhfuil níos mó ná 20 ach nach bhfuil níos mó ná 50 lasán iontu. | |||
An grós (144) coimeádán ... ... ... ... ... | 1 | 3 | 8 |
A bhfuil níos mó ná 50 ach nach bhfuil níos mó ná 75 lasán iontu. | |||
An grós (144) coimeádán ... ... ... ... ... | 1 | 15 | 6 |
Ar gach 25 nó cuid de 25 lasáin de bhreis ar 75. | |||
An grós (144) coimeádán ... ... ... ... ... | 8 | 4 | |
agus dá réir sin ar aon chainníocht choimeádán is lú ná sin. |
Cuid II.
Mál.
£ | s. | d. | |
Boscaí nó coimeádáin eile:— | |||
A bhfuil 10 lasáin ar a mhéid iontu. | |||
An 1,000 coimeádán ... ... ... ... ... | 14 | 0 | |
A bhfuil níos mó ná 10 ach nach bhfuil níos mó ná 20 lasán iontu. | |||
An 1,000 coimeádán ... ... ... ... ... | 1 | 8 | 0 |
A bhfuil níos mó ná 20 ach nach bhfuil níos mó ná 50 lasán iontu. | |||
An grós (144) coimeádán ... ... ... ... ... | 10 | 3 | |
A bhfuil níos mó ná 50 ach nach bhfuil níos, mó ná 75 lasáin iontu. | |||
An grós (144) coimeádán ... ... ... ... ... | 15 | 5 | |
Ar gach 25 nó cuid de 25 lasáin de bhreis ar 75. | |||
An grós (144) coimeádán ... ... ... ... ... | 3 | 7 | |
agus dá réir sin ar aon chainníocht choimeádán is lú ná sin. |
Number 22 of 1956.
FINANCE ACT, 1956.
ARRANGEMENT OF SECTIONS
INCOME TAX.
Section | |
CUSTOMS AND EXCISE.
Entertainments duty—exemption for Irish language film shows. | |
Termination of customs duty on fillers and flats for egg-boxes. | |
DEATH DUTIES.
Relief from estate duty—certain stocks, shares or securities. |
CORPORATION PROFITS TAX.
Continuance of certain exemptions from corporation profits tax. |
INITIAL ALLOWANCES: INCOME TAX, SUR-TAX AND CORPORATION PROFITS TAX.
Amendment of allowances under Rules 6 and 7 of Rules applicable to Cases I and II of Schedule D. | |
STAMP DUTIES.
MISCELLANEOUS AND GENERAL.
Duties on Tobacco.
Duties on Matches.
Acts Referred to | |
No. 32 of 1929 | |
No. 25 of 1952 | |
No. 20 of 1932 | |
No. 31 of 1934 | |
No. 14 of 1952 | |
No. 14 of 1940 | |
No. 18 of 1950 | |
No. 13 of 1949 | |
No. 43 of 1931 | |
No. 7 of 1935 | |
No. 28 of 1935 | |
No. 20 of 1945 | |
No. 22 of 1954 | |
No. 35 of 1926 | |
No. 31 of 1931 | |
No. 14 of 1941 | |
No. 27 of 1924 | |
No. 2 of 1956 | |
No. 15 of 1933 | |
No. 34 of 1932 | |
No. 18 of 1944 | |
No. 18 of 1937 | |
No. 33 of 1947 | |
No. 13 of 1955 | |
Imposition of Duties (No. 370) (Special Import Levy) Order, 1956 | (S.I. No. 45 of 1956) |
Imposition of Duties (No. 379) (Special Import Levy) (Amendment) Order, 1956 | (S.I. No. 132 of 1956) |
Number 22 of 1956.
FINANCE ACT, 1956.
PART I.
Income Tax.
Income tax and sur-tax for the year 1956-57.
1.—(1) Income tax shall be charged for the year beginning on the 6th day of April, 1956, at the rate of seven shillings and sixpence in the pound.
(2) Sur-tax for the year beginning on the 6th day of April, 1956, shall be charged in respect of the income of any individual the total of which from all sources exceeds one thousand five hundred pounds and shall be so charged at the same rates as those at which it is charged for the year beginning on the 6th day of April, 1955.
(3) The several statutory and other provisions which were in force on the 5th day of April, 1956, in relation to income tax and sur-tax shall, subject to the provisions of this Act, have effect in relation to the income tax and sur-tax to be charged as aforesaid for the year beginning on the 6th day of April, 1956.
Amendment of section 32 of Income Tax Act, 1918.
2.—Section 32 of the Income Tax Act, 1918, as amended by subsequent enactments, is hereby further amended as follows:
(i) in paragraph (c) of subsection (3) “or, where special terms apply to the insurance on the life of the insured person, of the prescribed capital sum” shall be inserted after “capital sum assured” and “or the prescribed capital sum” shall be inserted after “any such capital sum” and after “the sum actually assured”;
(ii) after subsection (3) the following subsection shall be inserted:
“(3A) In paragraph (c) of subsection (3) of this section—
‘special terms’ in relation to an insurance means terms which, by reason of special circumstances concerning the health of the insured person, are less favourable as to the amounts of the premiums payable or as to the capital sum payable on death, than those which would otherwise be available from the same insurer;
‘the prescribed capital sum’ means, in relation to an insurance (in this definition referred to as the said insurance), to which special terms apply, on the life of an insured person, the capital sum which would have been payable by the insurer on the death of that person by virtue of an insurance to which special terms did not apply and which, except as regards the capital sum payable on death, was in all respects the same as the said insurance.”
Exemption of certain interest.
3.—(1) Where the total income of an individual for the year of assessment includes, or would but for this section include, any sums (in this section referred to as the said sums) paid or credited in respect of interest on deposits with a trustee savings bank, with the Post Office Savings Bank or with any of the commercial banks, the said sums shall be disregarded for all the purposes of the Income Tax Acts if or in so far as the said sums do not exceed twenty-five pounds, but the provisions of the Income Tax Acts as regards the making by the individual of a return of his total income shall apply as if this section had not been enacted.
(2) Subsection (1) of this section shall have effect subject to the proviso that where an application under Rule 17 of the General Rules applicable to Schedules A, B, C, D and E of the Income Tax Act, 1918, or under section 8 of that Act is made for the year of assessment by a married man or by his wife, and the aggregate of the said sums which are included, or which would but for this section be included, in the total incomes of the spouses exceeds twenty-five pounds, the amount of the said sums to be disregarded for that year in the case of each spouse shall be the amount which bears the same proportion to twenty-five pounds as the amount of the said sums which are included, or which would but for this section be included, in the total income of that spouse bears to the aggregate of the said sums which are included, or which would but for this section be included, in the total incomes of the spouses; and that, in the absence of any such application as aforesaid, a like apportionment shall, where necessary, be made.
(3) Where any sums arising to an individual are, by virtue of this section, to be disregarded, the individual shall not be treated, by reason of such disregarding, as having ceased to possess the whole of a single source within the meaning of section 10 of the Finance Act, 1929 (No. 32 of 1929).
(4) In this section—
“total income” means total income from all sources as estimated in accordance with the provisions of the Income Tax Acts;
“the commercial banks” means the Bank of Ireland, the Hibernian Bank, Limited, the Munster and Leinster Bank, Limited, the National Bank, Limited, the Northern Bank, Limited, the Provincial Bank of Ireland, Limited, the Royal Bank of Ireland, Limited, the Ulster Bank, Limited, Ansbacher & Company, Limited, the Commercial Banking Company, Limited, Guinness & Mahon and the National City Bank, Limited;
“trustee savings bank” has the same meaning as in the Trustee Savings Banks Acts, 1863 to 1920.
Increase of personal allowance for married man.
4.—Subsection (1) of section 18 of the Finance Act, 1920, as amended by subsequent enactments, is hereby further amended by the substitution of “a deduction of three hundred and ten pounds” for “a deduction of three hundred pounds”.
Deductions in respect of children.
5.—(1) Subsection (1) of section 21 of the Finance Act, 1920, is hereby amended by the insertion at the end of that subsection of “and a child in respect of whom an adoption order under the Adoption Act, 1952 (No. 25 of 1952), is in force”.
(2) Subsection (2) of section 21 of the Finance Act, 1920, is hereby amended by the deletion of “at the commencement of that year” where those words firstly appear in that subsection.
Increase of deduction in respect of dependent relative.
6.—Subsection (1) of section 22 of the Finance Act, 1920, as amended by subsequent enactments, is hereby further amended by the substitution of “a deduction of sixty pounds” for “a deduction of fifty pounds”.
Amendment of section 7 of Finance Act, 1932.
7.—(1) In this section “the principal section” means section 7 of the Finance Act, 1932 (No. 20 of 1932).
(2) Where—
(a) a company has issued any stocks, shares or securities in respect of which a certificate under subsection (2) of the principal section has been given and continues to have effect, and
(b) the company subsequently issues, whether before or after the passing of this Act, any stocks, shares or securities—
(i) offered or allotted to the holders as such, at or about the time of such subsequent issue, of the first-mentioned stocks, shares or securities or of a particular class thereof, and
(ii) so offered or allotted on a basis calculated by reference to the respective holdings of those holders,
the stocks, shares or securities which the company subsequently issues as aforesaid shall, for the purposes of the principal section, be deemed to be issued for public subscription.
(3) Notwithstanding anything contained in paragraphs (b) and (c) of subsection (2) of the principal section, a certificate may be given under that subsection in respect of any stocks, shares or securities of a company which were or are issued as fully paid up and which, by virtue of subsection (2) of this section, are deemed to be issued for public subscription.
(4) Where a certificate is given under subsection (2) of the principal section in respect of any stocks, shares or securities which, by virtue of subsection (2) of this section, are deemed to be issued for public subscription, relief or repayment under subsection (1) of the principal section shall, nevertheless, not be granted in respect of any dividend or interest on the stocks, shares or securities which was payable before the date of the certificate.
PART II.
Customs and Excise.
Tobacco.
8.—(1) In this section—
“the Act of 1932” means the Finance Act, 1932 (No. 20 of 1932);
“the Act of 1934” means the Finance Act, 1934 (No. 31 of 1934);
“the Act of 1952” means the Finance Act, 1952 (No. 14 of 1952).
(2) The duty of customs on tobacco imposed by section 20 of the Act of 1932 shall, as on and from the 9th day of May, 1956, be charged, levied and paid at the several rates specified in Part I of the First Schedule to this Act in lieu of the several rates at which the said duty is now chargeable by virtue of section 12 of the Act of 1952.
(3) The duty of excise on tobacco imposed by section 19 of the Act of 1934 shall, as on and from the 9th day of May, 1956, be charged, levied and paid at the several rates specified in Part II of the First Schedule to this Act in lieu of the several rates at which the said duty is now chargeable by virtue of section 12 of the Act of 1952.
(4) Subsections (3) and (4) of the said section 19 of the Act of 1934, and subsection (5) thereof subject to subsection (5) of this section, shall apply to tobacco which is chargeable with the duty of excise imposed by subsection (1) of the said section 19 at a rate specified in Part II of the First Schedule to this Act, and for the purpose of such application references in the said subsections (3), (4) and (5) of the said section 19 to Part I of the Sixth Schedule to the said Act of 1934 shall be construed and have effect as references to Part II of the First Schedule to this Act.
(5) The rebate on unmanufactured tobacco mentioned in subsection (3) of section 20 of the Act of 1932, as amended by section 18 of the Act of 1934, and in subsection (5) of section 19 of the Act of 1934, shall, on and from the 9th day of May, 1956, be at the rate of five pence per pound.
(6) The rebate on hard pressed tobacco mentioned in subsection (2) of section 17 of the Finance Act, 1940 (No. 14 of 1940), shall, in respect of any such tobacco sold and sent out for use within the State by any licensed manufacturer on or after the 9th day of May, 1956, be at the rate of twelve shillings and four pence per pound.
(7) As respects unmanufactured tobacco which, apart from this subsection, would be entitled by virtue of section 5 of the Finance Act, 1950 (No. 18 of 1950), to the preferential rates of customs duties specified in the Second Schedule to the Finance Act, 1949 (No. 13 of 1949), the duty of customs chargeable thereon on delivery from bonded warehouse shall, as on and from the 9th day of May, 1956, be charged, levied and paid at the rates for unmanufactured tobacco specified in Part III of the First Schedule to this Act.
Tobacco (excise duty on certain stocks)
9.—(1) Subject to the provisions of subsection (2) of this section, there shall be charged, levied and paid on all stocks of tobacco of every description which at five o'clock in the afternoon of the 8th day of May, 1956, are in the ownership or possession of a licensed manufacturer of tobacco and in any place in the State other than a bonded warehouse, a duty of excise, payable by the manufacturer, at the following rate, that is to say:
(a) so far as the stocks consist of unmanufactured tobacco, seven shillings and eleven pence for every pound weight of the stocks, and
(b) so far as the stocks consist of tobacco (including snuff) other than unmanufactured tobacco, seven shillings and eleven pence for every pound weight of unmanufactured tobacco from which, in the opinion of the Revenue Commissioners, the stocks were derived.
(2) The duty imposed by subsection (1) of this section shall not be chargeable on any manufactured tobacco (including cigarettes, cigars and snuff, other than offal snuff) as to which it is shown to the satisfaction of the Revenue Commissioners that it was at five o'clock in the afternoon of the 8th day of May, 1956, fully prepared for sale by retail and that either—
(i) it was not the product of any operation carried out by any manufacturer in whose ownership or possession it was at that time; or
(ii) it was at that time held as retail stock in premises used for selling tobacco by retail; or
(iii) it was at that time in transit from seller to buyer under a contract of sale:
Provided that no tobacco shall be deemed for the purposes of this subsection to have been fully prepared for sale by retail if, according to the ordinary course of business of the person in whose ownership or possession it was or to whom it was in transit, it had still to be subjected to some further process (other than packing) before being sold by him.
(3) Every licensed manufacturer of tobacco shall not later than the 15th day of May, 1956, make a return to the Revenue Commissioners in a form approved by them giving such information as they may thereby require and, in particular, showing the quantities by weight of tobacco of every description in his ownership or possession at five o'clock in the afternoon of the 8th day of May, 1956, in any place in the State other than a bonded warehouse.
(4) Every licensed manufacturer of tobacco shall—
(a) produce, if so required, to any officer of Customs and Excise the trade books and all accounts and documents belonging to or in the possession of such manufacturer which are necessary for verifying the return made in pursuance of subsection (3) of this section, and
(b) render all reasonable assistance to such officer in the taking of an account of the tobacco which was in the ownership or possession of such manufacturer at five o'clock in the afternoon of the 8th day of May, 1956.
(5) Every licensed manufacturer of tobacco shall, immediately upon making the return required by subsection (3) of this section or on the 15th day of May, 1956, whichever is the earlier, pay to the Revenue Commissioners the full amount of the duty mentioned in this section on any tobacco which was in his ownership or possession at five o'clock in the afternoon of the 8th day of May, 1956, and was chargeable with the said duty, and the Revenue Commissioners may, if they think fit, defer the payment of the duty to a date not later than the 1st day of January, 1957, upon the manufacturer giving security by bond or otherwise to their satisfaction that such duty will be paid.
(6) Every manufacturer required by subsection (3) of this section to make such return as is mentioned in that subsection who either fails to make such return or makes a return which is incomplete, false or misleading in any material respect or fails or refuses to do anything which he is required by subsection (4) of this section to do shall be guilty of an offence under the statutes relating to duties of excise and shall for every such offence incur an excise penalty of fifty pounds, and all tobacco in relation to which such offence was committed shall be forfeited.
(7) Where drawback is payable in respect of tobacco on which the excise duty imposed by subsection (1) of this section has been paid, such drawback shall, to the extent of the duty paid in pursuance of the said subsection (1) as determined by the Revenue Commissioners, be a drawback of excise.
Mineral hydrocarbon light oil.
10.—(1) In this section “the Act of 1952” means the Finance Act, 1952 (No. 14 of 1952).
(2) The duty of customs imposed by section 1 of the Finance (Customs Duties) (No. 4) Act, 1931 (No. 43 of 1931), as amended by subsequent enactments, shall in respect of mineral hydrocarbon light oil chargeable with that duty, be charged, levied and paid as on and from the 9th day of May, 1956, at the rate of two shillings and three pence farthing the gallon in lieu of the rate specified in paragraph (b) of subsection (1) of section 6 of the Act of 1952.
(3) The duty of excise imposed by section 1 of the Finance (Miscellaneous Provisions) Act, 1935 (No. 7 of 1935), as amended by subsequent enactments, shall in respect of mineral hydrocarbon light oil chargeable with that duty which is sent out, on or for sale or otherwise, from the premises of the manufacturer thereof on or after the 9th day of May, 1956, or is used by such manufacturer on or after that date for any purpose other than the manufacture or production of mineral hydrocarbon oil, be charged, levied and paid at the rate of two shillings and one penny farthing the gallon in lieu of the rate specified in paragraph (b) of subsection (2) of section 6 of the Act of 1952.
Hydrocarbon oil.
11.—(1) In this section “the Act of 1935” means the Finance Act, 1935 (No. 28 of 1935).
(2) As on and from the 11th day of May, 1956, the rate of any rebate allowed under subsection (2) of section 21 of the Act of 1935, shall be—
(a) as respects the oil commonly known as tractor vaporising oil, one shilling and eight pence the gallon; and
(b) as respects any other hydrocarbon oil, one shilling and seven pence the gallon.
(3) As on and from the 11th day of May, 1956, the rate of any rebate allowed under subsection (4) of section 21 of the Act of 1935, shall be—
(a) as respects the oil commonly known as tractor vaporising oil, one shilling and six pence the gallon; and
(b) as respects any other hydrocarbon oil, one shilling and five pence the gallon.
Matches.
12.—(1) In lieu of the duty of customs imposed by section 4 of the Finance Act, 1945 (No. 20 of 1945), there shall be charged, levied and paid as on and from the 9th day of May, 1956, on all imported matches a duty of customs at the several rates specified in Part I of the Second Schedule to this Act.
(2) In lieu of the duty of excise imposed by section 4 of the Finance Act, 1945 (No. 20 of 1945), as amended by section 15 of the Finance Act, 1954 (No. 22 of 1954), there shall be charged, levied and paid as on and from the 9th day of May, 1956, on all matches made in the State a duty of excise at the several rates specified in Part II of the Second Schedule to this Act.
Bets.
13.—The duty on bets imposed by section 24 of the Finance Act, 1926 (No. 35 of 1926), shall (subject and without prejudice to the provisions of section 20 of the Finance Act, 1931 (No. 31 of 1931)) be charged, levied and paid on bets entered into on or after the 1st day of July, 1956, at the rate of ten per cent. of the amount of the bet in lieu of the rate of seven and one-half per cent. mentioned in section 18 of the Finance Act, 1941 (No. 14 of 1941).
Table waters.
14.—(1) The duties of customs on table waters imposed by section 7 of the Finance Act, 1916, shall on and after the 9th day of May, 1956, be charged, levied and paid at the rate of one shilling and four pence per gallon in lieu of the rates provided for by the said section 7, section 11 of the said Act and section 17 of the Finance Act, 1924 (No. 27 of 1924).
(2) The duties of excise on table waters imposed by section 4 of the Finance (New Duties) Act, 1916, shall on and after the 9th day of May, 1956, be charged, levied and paid at the rate of one shilling per gallon in lieu of the rates provided for by the said section 4 and section 11 of the Finance Act, 1916.
Entertainments duty—ball or dance.
15.—(1) In this section “entertainments duty” means the excise duty referred to by that name in and chargeable under section 1 of the Finance (New Duties) Act, 1916, as amended by subsequent enactments, and “the census of population” and “town” have the same meanings respectively as they have in section 16 of the Finance Act, 1954 (No. 22 of 1954).
(2) As on and from the 1st day of August, 1956, section 1 of the Finance (New Duties) Act, 1916, shall be construed and have effect as if the word “entertainment” as defined in that section included any ball or dance, and entertainments duty shall, on and from the said date, be charged, levied and paid on all payments for admission to any ball or dance whether the admission is for the purpose of dancing or taking part in such ball or dance or as a spectator thereof and shall be charged, levied and paid as aforesaid at the following rates:—
(i) as respects any ball or dance held in a place not situated in or within three miles of—
(a) a county or other borough, or
(b) an urban district, or
(c) a town,
having, in any such case, according to the census of population, a population exceeding two thousand:
Where the payment for admission, excluding duty—
Rate of Duty | ||||||||||
s. | d. | |||||||||
exceeds | 4d. | and | does | not | exceed | 9d. | 1 | |||
” | 9d. | ” | ” | ” | ” | 1s. | 1½d. | 1½ | ||
” | 1s. | 1½d. | ” | ” | ” | ” | 1s. | 10d. | 2 | |
” | 1s. | 10d. | ” | ” | ” | ” | 2s. | 3d. | 3 | |
” | 2s. | 3d. | ” | ” | ” | ” | 3s. | 4½d. | 4½ | |
” | 3s. | 4½d. | ” | ” | ” | ” | 4s. | 6d. | 6 | |
” | 4s. | 6d. | 6d. for the first 4s. 6d. and 2d. for every additional 1s. or part of 1s. | |||||||
(ii) in any other case:
Where the payment for admission, excluding duty—
Rate of Duty. | ||||||||||
s. | d. | |||||||||
exceeds | 4d. | and | does | not | exceed | 6½d. | 1½ | |||
” | 6½d. | ” | ” | ” | ” | 8d. | 2 | |||
” | 8d. | ” | ” | ” | ” | 1s. | 0d. | 3 | ||
” | 1s. | 0d. | ” | ” | ” | ” | 1s. | 8d. | 4 | |
” | 1s. | 8d. | ” | ” | ” | ” | 2s. | 0d. | 6 | |
” | 2s. | 0d. | ” | ” | ” | ” | 3s. | 0d. | 9 | |
” | 3s. | 0d. | ” | ” | ” | ” | 4s. | 0d. | 1 | 0 |
” | 4s. | 0d. | 1s. for the first 4s. and 3d. for every additional 1s. or part of 1s. | |||||||
(3) The provisions of section 16 of the Finance Act, 1954 (No. 22 of 1954) shall apply and have effect in respect of entertainments duty payable in pursuance of this section, subject to the proviso that no repayment shall be made under subsection (3) of the said section 16 in respect of duty paid on payments for admission to any ball or dance.
(4) In the application of the provisions of subsections (4) and (6) of the said section 16 to the entertainments duty payable in pursuance of this section, the references in those subsections to subsection (3) of that section shall be construed as references to paragraph (i) of subsection (2) of this section.
(5) Subsection (1) of section 14 of the Finance Act, 1952 (No. 14 of 1952) is hereby repealed as on and from the 1st day of August, 1956.
Entertainments duty—exemption for Irish language film shows.
16.—(1) In this section “entertainments duty” means the excise duty referred to by that name in and chargeable under section 1 of the Finance (New Duties) Act, 1916, as amended by subsequent enactments.
(2) Entertainments duty shall not be charged or levied on payments for admission to any entertainment which is shown to the satisfaction of the Revenue Commissioners to consist wholly of moving pictures produced by means of a cinematograph film which either—
(a) has a continuous sound track from which is produced speech in the Irish language, or
(b) has a continuous accompaniment consisting of synchronised speech in the Irish language which is mechanically produced and corresponds to the scenes depicted in the film.
Gaming licences.
17.—There shall be charged, levied and paid for and upon every gaming licence issued under section 19 of the Gaming and Lotteries Act, 1956 (No. 2 of 1956), an excise duty at the following rates, that is to say:—
where the period for which the licence is to be issued, as specified in the certificate under the said Act authorising the issue of the licence—
(a) does not exceed three months, ten pounds;
(b) exceeds three months but does not exceed six months, twenty pounds;
(c) exceeds six months but does not exceed nine months, thirty pounds;
(d) exceeds nine months, forty pounds.
Amendment of section 19 (3) of Finance Act, 1933.
18.—Subsection (3) of section 19 of the Finance Act, 1933 (No. 15 of 1933), is hereby amended, as respects entertainments held on or after the 1st day of November, 1956, by the deletion of “and” at the end of paragraph (c) and the deletion of paragraph (d).
Termination of customs duty on fillers and flats for egg-boxes.
19.—The duty of customs on fillers and flats for egg-boxes imported separately imposed by section 1 of the Finance (Customs Duties) (No. 4) Act, 1932 (No. 34 of 1932), and mentioned at reference number 9 in the First Schedule thereto shall not be charged or levied on any articles imported on or after the 1st day of September, 1956.
Confirmation of Orders.
20.—The Emergency Imposition of Duties (No. 370) (Special Import Levy) Order, 1956 (S.I. No. 45 of 1956), and the Emergency Imposition of Duties (No. 379) (Special Import Levy) (Amendment) Order, 1956 (S.I. No. 132 of 1956), are hereby confirmed.
PART III.
Death Duties.
Relief from estate duty—certain stocks, shares or securities.
21.—(1) Where section 7 of the Finance Act, 1932 (No. 20 of 1932), applies to any stocks, shares or securities, whether issued before or after the passing of this Act, then, so long as that section applies to the stocks, shares or securities, this section shall also apply to them.
(2) Where the property passing on the death, occurring on or after the day of the passing of this Act, of any person dying domiciled in the State includes any stocks, shares or securities to which this section applies when the property passes, the value of the stocks, shares or securities for the purpose of assessment of estate duty shall be deemed to be two-thirds of their value as estimated in accordance with the provisions of subsection (5) of section 7 of the Finance Act, 1894.
(3) The relief from estate duty provided for by this section shall be granted in connection with the death of a person only if it is shown to the satisfaction of the Revenue Commissioners that the deceased person had been beneficially entitled to the stocks, shares or securities continuously from the date of the original issue thereof up to the day of his death or continuously for a period of not less than three years immediately preceding the day of his death.
(4) Where, in a case in which relief under this section may be given, the stocks, shares or securities are subject to any debt, charge, lien or incumbrance which is allowable as a deduction from the value thereof for the purpose of estate duty, the amount of the deduction in respect of the debt, charge, lien or incumbrance shall be determined as if the value of the stocks, shares or securities was not reduced in accordance with the provisions of subsection (2) of this section.
PART IV.
Corporation Profits Tax.
Continuance of certain exemptions from corporation profits tax.
22.—The exemptions from corporation profits tax specified in subsection (1) of section 33 of the Finance Act, 1929 (No. 32 of 1929), as amended by section 30 of the Finance Act, 1931 (No. 31 of 1931), paragraph (b) of subsection (1) of section 47 of the Finance Act, 1932 (No. 20 of 1932), and subsection (2) of section 11 of the Finance Act, 1950 (No. 18 of 1950), shall be given in respect of the period beginning on the 1st day of January, 1956, and ending on the 31st day of December, 1958.
PART V.
Initial Allowances: Income Tax, Sur-tax and Corporation Profits Tax.
Initial allowances.
23.—(1) Where, on or after the 6th day of April, 1956, a person carrying on a trade the profits or gains of which are (otherwise than consequent upon an election under Rule 5 of the Rules applicable to Schedule B of the Income Tax Act, 1918) chargeable under Case I of Schedule D of the Income Tax Act, 1918, incurs capital expenditure on the provision, for the purposes of the trade, of new machinery or new plant, other than vehicles suitable for the conveyance by road of persons or goods or the haulage by road of other vehicles, there shall be made to him, for the year of assessment in the basis period for which the expenditure is incurred, an allowance (in this Part of this Act referred to as an initial allowance) equal to one-fifth of the expenditure, and such allowance shall be made as a deduction in charging the profits or gains of the trade.
(2) Any expenditure incurred on or after the 6th day of April, 1956, for the purposes of a trade by a person about to carry it on shall be treated for the purposes of subsection (1) of this section as if it had been incurred by that person on the first day on which he does carry it on.
(3) For the purpose of this section capital expenditure shall not include any expenditure which is allowed to be deducted in computing, for the purposes of income tax, the profits or gains of a trade carried on by the person incurring the expenditure.
(4) For the purposes of this Part of this Act, the day on which any expenditure is incurred shall be taken to be the day when the sum in question becomes payable.
(5) Any claim by a person for an allowance under this section in charging the profits or gains of his trade shall be included in the annual statement required to be delivered under the Income Tax Acts of the profits or gains thereof and shall be accompanied by a certificate signed by the claimant, which shall be deemed to form part of the claim, stating that the expenditure was incurred on new machinery or new plant and giving such particulars as show that the allowance falls to be made.
(6) In this section, “new” means unused and not secondhand, provided that a ship shall be deemed to be new even if it has been used or is secondhand.
Amendment of allowances under Rules 6 and 7 of Rules applicable to Cases I and II of Schedule D.
24.—(1) Where, in charging the profits or gains of a trade, a deduction is to be allowed to any person under paragraph (1) of Rule 6 of the Rules applicable to Cases I and II of Schedule D of the Income Tax Act, 1918, as representing the diminished value by reason of wear and tear during the year of assessment of any machinery or plant, the value at the commencement of the year of such machinery or plant shall be taken to be the actual cost to that person of such machinery or plant reduced by the total of any deductions allowed under the said Rule 6 and any initial allowances made under this Part of this Act for previous years of assessment.
(2) Paragraph (2) of Rule 6 of the Rules applicable to Cases I and II of Schedule D of the Income Tax Act, 1918, as amended by section 2 of the Finance Act, 1944 (No. 18 of 1944), paragraphs (3) and (5) of the said Rule 6, Rule 7 of the said Rules and section 4 of the Finance Act, 1937 (No. 18 of 1937), shall apply in relation to an initial allowance as they apply in relation to deductions allowable in respect of wear and tear of machinery or plant.
(3) In paragraph (6) of Rule 6 of the Rules applicable to Cases I and II of Schedule D of the Income Tax Act, 1918, the expression “the deductions allowed on that account for any previous years to the person by whom the trade is carried on”, and the expression “the deductions” where that expression occurs before the word “exceed”, shall each be construed as including a reference to any initial allowance made, in relation to the machinery or plant, to the person by whom the trade is carried on.
Meaning of “basis period.”
25.—(1) In this Part of this Act, “basis period” has the meaning assigned to it by the following provisions of this section.
(2) In the case of a person to whom an allowance falls to be made under this Part of this Act, his basis period for any year of assessment shall be the period on the profits or gains of which income tax for that year falls to be finally computed under Case I of Schedule D of the Income Tax Act, 1918, in respect of the trade in question or, where, by virtue of any Act, the profits or gains of any other period are to be taken to be the profits or gains of the said period, that other period:
Provided that, in the case of any trade—
(a) where two basis periods overlap, the period common to both shall be deemed for the purposes of this subsection to fall in the first basis period only;
(b) where there is an interval between the end of the basis period for one year of assessment and the basis period for the next year of assessment, then, unless the second-mentioned year of assessment is the year of the permanent discontinuance of the trade, the interval shall be deemed to be part of the second basis period; and
(c) where there is an interval between the end of the basis period for the year of assessment preceding that in which the trade is permanently discontinued and the basis period for the year in which it is permanently discontinued, the interval shall be deemed to form part of the first basis period.
(3) (a) Any reference in the proviso to subsection (2) of this section to the permanent discontinuance of a trade shall be construed as including a reference to the occurring of any event which, under any of the provisions of the Income Tax Acts, is to be treated as equivalent to the permanent discontinuance of a trade.
(b) Any reference in the said proviso to the overlapping of two periods shall be construed as including a reference to the coincidence of two periods or to the inclusion of one period in another, and references to the period common to both of two periods shall be construed accordingly.
Application to professions, etc.
26.—The preceding provisions of this Part of this Act shall, with any necessary adaptations, apply in relation to capital expenditure incurred on or after the 6th day of April, 1956, by a person assessable under Rule 8 of the Rules applicable to Schedule B of the Income Tax Act, 1918, or under Case II of Schedule D of that Act.
Initial allowances in relation to corporation profits tax.
27.—Where this Part of this Act provides for an initial allowance to be made to a company for the purposes of income tax, in respect of any expenditure, the amount of the allowance shall be deducted in computing the profits of that company for the purposes of corporation profits tax for the accounting period in which the expenditure is incurred.
Construction of this Part of this Act.
28.—This Part of this Act shall, so far as it relates to income tax (including sur-tax), be read and construed together with the Income Tax Acts and shall, so far as it relates to corporation profits tax, be read and construed together with Part V of the Finance Act, 1920, as amended or extended by subsequent enactments.
PART VI.
Stamp Duties.
Stamp duty to be levied on the Racing Board.
29.—(1) In this section “the Board” means the Racing Board.
(2) There shall be levied on the Board in respect of the year ending on the 31st day of March, 1957, a stamp duty of £140,000, which shall be paid by the Board to the Revenue Commissioners on or before the 15th day of March, 1957.
(3) Upon payment of the duty, the Revenue Commissioners shall certify that the Board has complied with this section, and the certificate shall be stamped with the amount of the duty paid and shall be issued to the Board.
(4) If the Board fails to comply with this section, the amount of the duty unpaid, together with interest thereon at the rate of 5 per cent. per annum from the 16th day of March, 1957, to the day on which the duty is paid, shall be a debt due from the Board to the Minister for Finance for the benefit of the Central Fund and shall be recoverable at the suit of the Attorney General in any court of competent jurisdiction.
Amendment of section 13 of Finance (No.2) Act, 1947.
30.—(1) Section 13 of the Finance (No. 2) Act, 1947 (No. 33 of 1947), as amended by subsequent enactments, shall have effect—
(a) as if the following words were contained therein at the end of and as part of subsection (4):
“or, alternatively certifying—
(A) that the property being conveyed or transferred is property which is being acquired for private residential purposes and does not include land exceeding five acres in extent, or
(B) that the property being conveyed or transferred is property which is being acquired exclusively for the purposes of an industry other than agriculture”; and
(b) as if the following words were contained therein at the end of and as part of paragraph (a) of subsection (7):
“or unless the property conveyed or transferred is within paragraph (a) or paragraph (b) of that subsection”.
(2) Section 26 of the Finance Act, 1949 (No. 13 of 1949), shall not have effect in relation to any property which at the date of the relevant conveyance or transfer was within one of the descriptions set out in paragraph (a) of subsection (1) of this section.
Amendment of section 24 of Finance Act, 1949.
31.—(1) Section 24 of the Finance Act, 1949 (No. 13 of 1949), as amended by subsequent enactments, shall have effect—
(a) as if the following words were contained therein at the end of and as part of subsection (4):
“or, alternatively certifying—
(a) that the lessee's interest under the lease is being acquired for private residential purposes and does not include an interest in land exceeding five acres in extent, or
(b) that the lessee's interest under the lease is being acquired exclusively for the purposes of an industry other than agriculture”; and
(b) as if the following words were contained therein at the end of and as part of paragraph (a) of subsection (7):
“or unless the lessee's interest under the lease is within paragraph (a) or paragraph (b) of that subsection”.
(2) Subsection (2) of section 16 of the Finance Act, 1950 (No. 18 of 1950), shall have effect as if the reference therein to a statement by the lessee included a reference to a statement under subsection (4) of section 24 of the Finance Act, 1949, as amended by subsection (1) of this section.
PART VII.
Miscellaneous and General.
Transfer from Road Fund to Capital Fund.
32.—The sum of £500,000 shall be transferred and paid from the Road Fund to the Capital Fund at such time or times in the financial year ending on the 31st day of March, 1957, and in such manner as the Minister for Finance shall direct.
Capital Services Redemption Account.
33.—(1) In this section—
“the principal section” means section 22 of the Finance Act, 1950 (No. 18 of 1950);
“the 1955 amending section” means section 18 of the Finance Act, 1955 (No. 13 of 1955);
“the sixth additional annuity” means the sum charged on the Central Fund under subsection (4) of this section;
“the Minister”, “the Account” and “capital services” have the same meanings respectively as they have in the principal section.
(2) Subsection (4) of the 1955 amending section shall, in relation to the twenty-nine successive financial years commencing with the financial year ending on the 31st day of March, 1957, have effect with the substitution of “£763,950” for “£688,618”.
(3) Subsection (6) of the 1955 amending section shall have effect with the substitution of “£484,650” for “£445,446”.
(4) A sum of £667,560 to redeem borrowings, and interest thereon, in respect of capital services shall be charged annually on the Central Fund or the growing produce thereof in the thirty successive financial years commencing with the financial year ending on the 31st day of March, 1957.
(5) The sixth additional annuity shall be paid into the Account in such manner and at such times in the relevant financial year as the Minister may determine.
(6) Any amount of the sixth additional annuity, not exceeding £464,100 in any financial year, may be applied towards defraying the interest on the public debt.
(7) The balance of the sixth additional annuity shall be applied in any one or more of the ways specified in subsection (6) of the principal section.
Exemption from taxation—certain stocks or other securities.
34.—(1) This section applies to any stock or other security on which interest is payable without deduction of income tax by virtue of a direction given by the Minister for Finance in pursuance of section 12 of the Finance Act, 1954 (No. 22 of 1954), or of section 5 of the Finance Act, 1955 (No. 13 of 1955).
(2) Any stock or other security to which this section applies may be issued with either or both of the following conditions:
(a) that neither the capital of nor the interest on the stock or other security shall be liable to any taxation in the State so long as it is shown in the manner directed by the Minister for Finance that the stock or other security is in the beneficial ownership of persons who are neither domiciled nor ordinarily resident in the State,
(b) that the interest on the stock or other security shall not be liable to income tax so long as it is shown in the manner directed by the Minister for Finance that the stock or other security is in the beneficial ownership of persons who, though domiciled in the State, are not ordinarily resident therein,
and, as respects every such stock or other security issued as aforesaid, exemption from taxation shall be granted accordingly.
(3) An exemption conferred by this section, so far as relates to duties leviable on or with reference to a death, is to be taken to be such as to operate by reference to persons beneficially owning the stocks or other securities immediately before, not after, the death.
(4) Subsections (1), (2) and (3) of this section shall be deemed to have come into operation on the 6th day of April, 1955.
Amendment of section 8 of Superannuation Act, 1887.
35.—Section 8 of the Superannuation Act, 1887 (which relates to distribution in certain cases of sums not exceeding one hundred pounds without probate) is hereby amended by the substitution of “five hundred pounds” for “one hundred pounds”.
Care and management of taxes and duties.
36.—All taxes and duties imposed by this Act are hereby placed under the care and management of the Revenue Commissioners.
Short title, construction and commencement.
37.—(1) This Act may be cited as the Finance Act, 1956.
(2) Part I of this Act shall be construed together with the Income Tax Acts.
(3) Part II of this Act, so far as it relates to duties of customs, shall be construed together with the Customs Acts and, so far as it relates to duties of excise, shall be construed together with the Statutes which relate to the duties of excise and the management of those duties.
(4) Part VI of this Act shall be construed together with the Stamp Act, 1891, and the enactments amending or extending that Act.
(5) Part I of this Act shall be deemed to come into force on and shall take effect as on and from the 6th day of April, 1956.
FIRST SCHEDULE.
Duties on Tobacco.
Part I.
Customs.
£ | s. | d. | ||||||
Unmanufactured:— | ||||||||
If Stripped or Stemmed:— | ||||||||
Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof | the | lb. | 2 | 2 | 9½ | |||
Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof | ” | ” | 2 | 7 | 6½ | |||
If Unstripped or Unstemmed:— | ||||||||
Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof | ” | ” | 2 | 2 | 9 | |||
Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof | ” | ” | 2 | 7 | 6 | |||
Full | Preferential | |||||||
£ | s. | d. | £ | s. | d. | |||
Manufactured:— | ||||||||
Cigars | the | lb. | 2 | 15 | 0 | 2 | 5 | 10 |
Cigarettes | ” | ” | 2 | 13 | 0 | 2 | 4 | 2 |
Cavendish or Negrohead | ” | ” | 2 | 14 | 6 | 2 | 5 | 5 |
Cavendish or Negrohead manufactured in Bond | ” | ” | 2 | 14 | 0 | 2 | 5 | 0 |
Other Manufactured Tobacco | ” | ” | 2 | 12 | 6 | 2 | 3 | 9 |
Snuff containing more than 13 lbs. of moisture in every 100 lbs. weight thereof | ” | ” | 2 | 12 | 0 | 2 | 3 | 4 |
Snuff not containing more than 13 lbs. of moisture in every 100 lbs. weight thereof | ” | ” | 2 | 14 | 6 | 2 | 5 | 5 |
Part II.
Excise.
£ | s. | d. | |||
Unmanufactured:— | |||||
Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof | the | lb. | 2 | 1 | 8 |
Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof | ” | ” | 2 | 6 | 4 |
Manufactured:— | |||||
Cavendish or Negrohead Manufactured in Bond | ” | ” | 2 | 3 | 8 |
Part III.
Preferential Rates of Customs Duties on Unmanufactured Tobacco.
£ | s. | d. | |||
Unmanufactured:— | |||||
If Stripped or Stemmed:— | |||||
Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof | the | lb. | 2 | 1 | 3 |
Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof | ” | ” | 2 | 5 | 10 |
If Unstripped or Unstemmed:— | |||||
Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof | ” | ” | 2 | 1 | 2½ |
Containing less than 10 lbs. of moisture in every 100 lbs. weight thereof | ” | ” | 2 | 5 | 9½ |
SECOND SCHEDULE.
Duties on Matches.
Part I.
Customs.
£ | s. | d. | |
(a) on all wooden matches in boxes or other containers— | |||
Containing not more than 10 matches. Per 1,000 containers | 16 | 4 | |
Containing more than 10 but not more than 20 matches. Per 1,000 containers | 1 | 12 | 8 |
Containing more than 20 but not more than 50 matches. Per gross (144) containers | 11 | 10 | |
Containing more than 50 but not more than 75 matches. Per gross (144) containers | 17 | 9 | |
For every additional 25 or part of 25 matches over 75. Per gross (144) containers | 4 | 2 | |
and so in proportion for any less quantity of containers | |||
(b) on all other matches in boxes or other containers— | |||
Containing not more than 20 matches. Per 1,000 containers | 3 | 5 | 4 |
Containing more than 20 but not more than 50 matches. Per gross (144) containers | 1 | 3 | 8 |
Containing more than 50 but not more than 75 matches. Per gross (144) containers | 1 | 15 | 6 |
For every additional 25 or part of 25 matches over 75. Per gross (144) containers | 8 | 4 | |
and so in proportion for any less quantity of containers. | |||
Part II.
Excise.
Boxes or other containers— | £ | s. | d. |
Containing not more than 10 matches. Per 1,000 containers | 14 | 0 | |
Containing more than 10 but not more than 20 matches. Per 1,000 containers | 1 | 8 | 0 |
Containing more than 20 but not more than 50 matches. Per gross (144) containers | 10 | 3 | |
Containing more than 50 but not more than 75 matches. Per gross (144) containers | 15 | 5 | |
For every additional 25 or part of 25 matches over 75. Per gross (144) containers | 3 | 7 | |
and so in proportion for any less quantity of containers. | |||