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Number 23 of 1978
INDUSTRIAL AND PROVIDENT SOCIETIES (AMENDMENT) ACT, 1978
ARRANGEMENT OF SECTIONS
Preliminary and General
Section | |
Industrial and Provident Societies
Credit Unions
Miscellaneous
Prohibition on acceptance of deposits by investment trust companies. | |
Number 23 of 1978
INDUSTRIAL AND PROVIDENT SOCIETIES (AMENDMENT) ACT, 1978
PART I
Preliminary and General
Short title, construction and collective citation.
1.—(1) This Act may be cited as the Industrial and Provident Societies (Amendment) Act, 1978.
(2) The Industrial and Provident Societies Acts, 1893 to 1971, and this Act shall be construed together as one Act and may be cited together as the Industrial and Provident Societies Acts, 1893 to 1978.
Interpretation.
2.—(1) In this Act—
“the Act of 1963” means the Companies Act, 1963;
“agents”, in relation to a society, includes the bankers, solicitors and auditors of the society and past as well as present agents;
“bank” means the holder of a licence under section 9 of the Central Bank Act, 1971, and cognate words shall be construed accordingly;
“the Central Bank” means the Central Bank of Ireland.
“the Court” means the High Court;
“the Minister” means the Minister for Industry, Commerce and Energy;
“officers”, in relation to a society, includes past as well as present officers;
“the Principal Act” means the Industrial and Provident Societies Act, 1893;
“the Registrar” means the registrar of friendly societies;
“society” means a society, including a credit union, registered under the Industrial and Provident Societies Acts, 1893 to 1978.
(2) In this Act a reference to a section is to a section of this Act, unless it is indicated that reference to some other enactment is intended.
(3) In this Act a reference to a subsection, paragraph or sub-paragraph is to the subsection, paragraph or subparagraph of the provision in which the reference occurs, unless it is indicated that reference to some other provision is intended.
Expenses.
3.—The expenses incurred by the Minister in the administration of this Act shall, to such extent as may be sanctioned by the Minister for Finance, be paid out of moneys provided by the Oireachtas.
PART II
Industrial and Provident Societies
Application of Part II.
4.—(1) This Part of this Act applies to a society which is not an agricultural co-operative society, a fishing co-operative society, a credit union or a society to which, by virtue of section 3 (4) of the Credit Union Act, 1966, section 3 (3) of that Act does not apply.
(2) In this section—
“an agricultural co-operative society” means a society the business of which is wholly or substantially agricultural and the majority of the members of which are mainly engaged in farming and derive the principal part of their livelihood from farming, and in which the acceptance of deposits and the making of loans constitute an insubstantial part of the business of or are incidental to, or are intended to assist the carrying on or the development of, the society's principal business:
“a fishing co-operative society” means a society the business of which is wholly or substantially related to fishing and the majority of the members of which are engaged in fishing and derive a substantial part of their livelihood from fishing, and in which the acceptance of deposits and the making of loans constitute an insubstantial part of the business of or is incidental to, or are intended to assist the carrying on or the development of, the society's principal business.
(3) Notwithstanding subsection (2), the Registrar may, after consultation with the Minister for Agriculture, give a certificate to a society entitling it to be treated, for the purposes of this section, as an agricultural co-operative society.
Prohibition on acceptance of deposits.
5.—(1) (a) This subsection applies to a society which was not incorporated before the 4th day of October, 1978, or which on that date was incorporated and either had not accepted deposits or had accepted and held deposits the aggregate of which on that date did not exceed £25,000.
(b) A society to which this subsection applies shall not accept deposits.
(2) Subject to subsection (3), a society other than a society to which subsection (1) applies shall not accept or hold deposits after the end of the period of five years commencing at the passing of this Act.
(3) (a) The Minister, after consultation with the Central Bank, may, by regulation, extend the period of five years referred to in subsection (2) for such further period or periods as he considers appropriate having regard to the public interest.
(b) Regulations under this subsection may apply to a specified class or classes of society denoted by reference to such matters as the Minister thinks fit, and different periods may be specified for different classes of society.
(c) Every regulation made under this subsection shall be laid before each House of the Oireachtas as soon as may be after it is made and, if a resolution annulling the regulation is passed by either such House within the next 21 days on which that House has sat after the regulation is laid before it, the regulation shall be annulled accordingly, but without prejudice to anything previously done thereunder.
Prohibition on raising of funds.
6.—(1) Subject to subsection (4), a society shall not raise funds (otherwise than by way of subscriptions for shares where the aggregate sum being raised in this manner does not exceed £10,000 in any period of six months) except under and in accordance with the written permission of the Registrar.
(2) The Registrar shall not give permission under this section unless he is satisfied that it is in the interests of the public or of creditors of a society or of the orderly and proper regulation of the business of the society to do so.
(3) (a) A permission under this section may relate to a specified class or classes of society denoted by reference to such matters as the Registrar thinks fit, and shall relate to such a period as is specified in the permission.
(b) A permission under this section may be given subject to the condition that the society concerned complies with any direction given to it by the Registrar relating to the extent and type of funds that may be raised by the society, denoted by reference to such matters as the Registrar thinks fit, and where that condition is imposed it shall be specified in the permission.
(4) This section does not apply to a loan made to a society by a bank, or to the acceptance of deposits by a society to which, by virtue of section 9, section 10 applies.
Use of funds by certain societies.
7.—(1) This section applies to a society which was incorporated before the 4th day of October, 1978, and which had accepted and held deposits which on that date did not exceed £25,000.
(2) A society to which this section applies shall, as soon as practicable but not later than three months after the passing of this Act, submit to the Registrar for his approval a scheme for the repayment to depositors of moneys deposited by them with the society.
(3) A society to which this section applies shall not make any payments which have not been authorised by the Registrar, other than repayments under subsection (2) in accordance with a scheme approved by the Registrar for the purposes of that subsection.
(4) A scheme approved by the Registrar under subsection (2) shall have effect notwithstanding anything in the rules of a society relating to the repayment of deposits by the society.
(5) Where it appears to the Registrar that a society to which this section applies is not complying, or has not complied, with subsection (2) or (3), he may, after giving notice to the society and considering any representations made by it, make an application under section 19 to the Court for the winding up of the society.
Prohibition on certain advertising by societies.
8.—(1) A society shall not advertise for the purpose of raising funds or of accepting deposits except under and in accordance with the written permission of the Registrar.
(2) A permission under this section may be given if, after consultation with the Central Bank, the Registrar is satisfied that it is in the interests of the public or of creditors of the society to give the permission.
(3) (a) A permission under this section may relate to a specified class or classes of society denoted by reference to such matters as the Registrar thinks fit, and shall relate to such a period as is specified in the permission.
(b) A permission under this section may be given subject to the condition (specified in the permission) that the society concerned complies with any direction given to it by the Registrar relating to the extent, matter and form of advertising by the society, denoted by reference to such matters as the Registrar thinks fit.
(c) A direction under this subsection may apply for such period as may be specified in the direction and, without prejudice to the generality of paragraph (b), may require a society to take all practical steps to withdraw any advertisement which, in the opinion of the Registrar, is not in accordance with a direction under this subsection previously given by him, and may require that advertisements in such form as may be specified in the direction shall include a statement concerning the financial position of the society or giving any particular information relating to the society.
(4) In this section “advertise” includes publish or display any matter soliciting deposits or funds, whether by notice, circular, photograph, film, sound broadcasting, television, personal canvassing or otherwise.
Application of sections 10 to 18.
9.—Sections 10 to 18 apply to a society which was incorporated before the 4th day of October, 1978, and which had accepted and held deposits which on that date exceeded £25,000.
Power of Registrar to regulate certain businesses.
10.—(1) Where the Registrar, after consultation with the Central Bank, is of the opinion that it is in the interests of the public or of creditors of a society to do so, he may, in accordance with this section, regulate the carrying on by the society of the business of accepting deposits, the business of holding deposits or the business of making loans.
(2) Without prejudice to the generality of subsection (1), in exercising a power conferred on him by that subsection the Registrar may have regard to the competence of the management of the society concerned, the capital structure of the society or the ability of the society to meet its obligations to its creditors.
(3) In exercising the power of regulation conferred on him by subsection (1), the Registrar may give a direction in writing to a society in relation to all or any of the following matters—
(a) the acceptance or holding of deposits,
(b) the making of loans,
(c) the maintenance of ratios (which may be specified in a direction) between assets and liabilities,
(d) any other financial matters he thinks appropriate, including the maintenance by a society of adequate paid-up share capital.
(4) A direction under subsection (3) may relate to a specified class or classes of society denoted by reference to such matters as the Registrar thinks fit, and may apply for a period specified in the direction.
Inspection of books and other documents of a society.
11.—(1) In this section “an authorised person” means any person authorised by the Registrar for the purpose of this section.
(2) An authorised person may, at the request of the Registrar, and on production of his authorisation to any person concerned, at all reasonable times inspect and take copies of or extracts from books, accounts, deeds, records or other documents relating to the business of a society, and for any of those purposes may enter any premises at which any such documents are kept.
(3) An authorised person who is carrying out an inspection under this section in relation to a society may, with the approval of the Registrar, carry out a similar inspection in relation to any other society or body corporate which is or has at any relevant time been associated with the first-mentioned society, and for that purpose may exercise, in relation to the associated society or body corporate, a power conferred by subsection (2).
(4) A person who has in his power, possession or procurement any of the books, accounts, deeds, records or other documents of a society referred to in subsection (2) or of a society or other body corporate referred to in subsection (3) shall produce them at the request of an authorised person, permit the authorised person to inspect and take copies of or extracts from them, and give him any information which he may reasonably require regarding any entries in them.
Furnishing by societies of information and returns to Registrar.
12.—A society shall furnish to the Registrar—
(i) at such times as he may specify from time to time, such information and returns concerning its business as he may from time to time specify and which he considers it necessary to have for the performance of his statutory functions, and
(ii) within such period as he may specify from time to time, any other information and returns concerning the business of the society which he requests in writing and considers it necessary to have for the performance of his statutory functions.
Registrar's power to investigate society's affairs.
13.—(1) Whenever it appears to the Registrar to be expedient to do so in the interests of the public or of creditors of a society or of the orderly and proper regulation of the business of a society, the Registrar may appoint one or more than one inspector to investigate and report to him, in such manner as he may direct, on the affairs of the society, and for that purpose such an inspector may require the production of all or any of the accounts, deeds, books, records and other documents of the society and may examine on oath its officers, members, agents and servants in relation to its business, and may administer an oath to any such person.
(2) Where an inspector appointed under this section to investigate the affairs of a society thinks it necessary for the purpose of his investigation to investigate also the affairs of any other society or body corporate which is or has at any relevant time been associated with the first-mentioned society, he may, with the approval of the Registrar, do so, and shall report to the Registrar on the affairs of the associated society or body corporate to such extent as he thinks the results of his second or further investigation are relevant to his investigation of the affairs of the first-mentioned society.
(3) All expenses of or incidental to an investigation under this section shall be defrayed out of the funds of the society, or by the members (or former members) or officers of the society, in such proportions as the Registrar shall direct.
Provisions supplemental to section 13.
14.—(1) An officer, member, agent or servant of a society the affairs of which are being investigated under section 13 shall produce to the inspector all books, accounts, deeds, records or other documents of or relating to the society which are in the power, possession or procurement of such a person and otherwise give to the inspector all assistance in connection with the investigation which such a person is reasonably able to give.
(2) If any person who is an officer, member, agent or servant of the society refuses to answer any question put to him by the inspector with respect to the affairs of the society, the person shall be guilty of an offence under section 28.
(3) Subject to subsection (4), if the inspector thinks it necessary for the purpose of his investigation that a person whom he has no power to examine on oath should be so examined, he may apply to the Court and the Court may, if it thinks fit, order that person to attend and be examined on oath before it on any matter relevant to the investigation, and on any such examination—
(a) the inspector may take part therein by solicitor or counsel;
(b) the Court may put such questions to the person examined as it thinks fit;
(c) the person examined shall answer all such questions as the Court may put or allow to be put to him, but may at his own cost employ a solicitor (with or without counsel) who shall be at liberty to put to him such questions as the Court may think fit for the purpose of enabling him to explain or qualify any answers given by him;
and notes of the examination shall be taken down in writing, and shall be read over to or by, and signed by the person examined and may thereafter be used in evidence against him.
(4) Notwithstanding anything in subsection (3) (c), the Court may allow the person examined such costs as, in its discretion, it may think fit, and any costs so allowed shall be paid as part of the expenses of the investigation.
(5) The Registrar shall forward to the Minister and to the registered office of the society a copy of each report of an investigation under section 13, and shall also furnish a copy to the Court where an application under subsection (3) is made to the Court.
(6) The Registrar may, if he thinks fit, cause the report to be printed and published.
(7) The Minister may lay the report under subsection (5) before each House of the Oireachtas and such publication shall be privileged.
(8) (a) Where it appears to the Registrar after consideration of a report under section 13 that proceedings ought in the public interest to be brought by a society for damages, in respect of any fraud, misfeasance or other misconduct in connection with the promotion or formation of the society or the carrying on of the business of the society, for the recovery of any property misapplied or wrongfully retained, he may bring proceedings for that purpose in the name of the society.
(b) The Minister may indemnify a society against any costs or expenses incurred by it in or in connection with any proceedings brought under paragraph (a).
(9) A copy of any report of an inspector appointed under section 13 shall be admissible in any legal proceedings as evidence of the opinion of the inspector in relation to any matter contained in the report.
(10) Nothing in this section shall require disclosure to the Registrar or to an inspector appointed by him—
(a) by a solicitor of any privileged communication made to him in that capacity, or
(b) by bankers of any information as to the affairs of any customer other than the society or other body corporate the affairs of which are being investigated.
(11) Where proceedings are instituted under this section, nothing in this section shall require any person who has acted as solicitor for a society to disclose any privileged communications made to him otherwise than as such solicitor.
(12) Where under section 13 the affairs of a society (other than a society referred to in that section as the first-mentioned society) or of any body corporate are being investigated, references in this section to officers, members, agents or servants of a society shall be construed as references to officers, members, agents or servants of that society or body corporate.
(13) (a) Where it appears to the Registrar that any person has, in relation to a society the affairs of which have been investigated under section 13, been guilty of any offence for which he is criminally liable, the Registrar shall refer the matter to the Director of Public Prosecutions.
(b) Where the Director of Public Prosecutions institutes proceedings consequent on the receipt by him of a report under paragraph (a), it shall be the duty of all officers, members, agents and servants of the society (other than a defendant in the proceedings) to give him all assistance in connection with the prosecution which they are reasonably able to give.
Registrar's power to appoint person to society's management committee.
15.—(1) Where the Registrar is of the opinion, after an inspection under section 11 or after an investigation under section 13, that it is necessary to do so in the interest of the orderly and proper regulation of the business of a society, he may appoint a person to be a member of the committee of management of the society.
(2) Without prejudice to the generality of subsection (1), the Registrar shall, before exercising a power conferred on him by this section, have regard to—
(a) the compliance or otherwise by the society with any provisions of (or directions of the Registrar under) this Act, and
(b) any financial transactions which have been undertaken, or are in the course of being undertaken, by the society and which, in the Registrar's opinion, are, or are likely to be, prejudicial to the interests of the public or of creditors of the society.
(3) A person appointed under this section shall hold office for such period and on such terms as the Registrar may specify and, on the expiry of such a period, the Registrar may renew the appointment for such period or periods as he may specify.
(4) All expenses of and incidental to the appointment of a person under this section, including the remuneration of such a person, shall be defrayed out of the funds of the society, or by the members (or former members) or officers of the society, in such proportions as the Registrar shall direct.
(5) An officer, member, agent or servant of a society shall at all times give all information required by a person appointed under this section for the full and satisfactory performance of his duties.
(6) A person appointed under this section shall report to the Registrar, in such manner and with such frequency as the Registrar may direct, on the affairs of the society.
Registrar's power to direct suspension of acceptance of deposits or funds and of payments.
16.—(1) Where the Registrar is of the opinion, after consultation with the Central Bank, that a society has contravened a direction given by the Registrar under section 10, or that a society is unable, or is likely to become unable, to meet its obligations to creditors, or that it is expedient in the interests of the public (whether or not the society is being investigated under section 13), he may direct the society in writing to suspend, for such period not exceeding two months as shall be specified in the direction, the acceptance of deposits or the raising of funds not authorised by him or the making of payments not so authorised, or both the acceptance of such deposits or funds and the making of such payments.
(2) A direction under this section shall have effect in accordance with its terms but, notwithstanding such a direction, a society may borrow money from a bank or from an officer of the society if the Registrar consents in writing to the borrowing.
(3) The Registrar may apply to the Court for an order confirming a direction under this section or for an order confirming and extending the period of operation of such a direction for such time as the Court may, having regard to all the circumstances, consider appropriate, and the Court may grant such an order.
(4) The Court may, in addition to or in lieu of making an order under subsection (3), make such other order in relation to the matter as may appear to it to be necessary.
(5) Where an order is made under subsection (3) confirming and extending the period of operation of a direction under this section, the society shall, for the purpose of Part VI of the Act of 1963 (as applied by section 19), be deemed to be unable to pay its debts.
(6) The whole or part of proceedings under this section or of an appeal in relation thereto may be heard in chambers.
(7) A society to which a direction is given under this section may apply to the Court for an order setting aside the direction and the Court may grant such an order.
(8) A direction under this section may be amended or revoked at any time by the Registrar.
(9) The Registrar may, if he thinks fit, cause to be published in Iris Oifigiúil, or in such other way as appears to him expedient for informing the public, notice of a direction under this section and of its amendment or revocation.
Registrar's powers consequential on section 16.
17.—(1) This section applies in a case where the Registrar has made a direction under section 16 and the direction has not been revoked.
(2) It shall be the duty of the society concerned to make reasonable arrangements for using the funds of the society to meet applications (duly made in accordance with the rules of the society by investors in the society) for repayment of moneys deposited or otherwise invested by them.
(3) Where it appears to the Registrar that the society concerned has been applying an undue proportion of the funds of the society in making loans, in preference to making such arrangements as are mentioned in subsection (2), he may, after giving notice to the society and affording it an opportunity of making representations, make an application under section 19 to the Court for the winding up of the society.
Liability of officers and servants for certain loans, deposits and funds.
18.—(1) Where a loan is made by a society in contravention of a direction given by the Registrar under section 10, the officers or servants of the society who authorised the loan shall be jointly and severally liable for any loss on the loan occasioned to the society.
(2) Where moneys are accepted on deposit by a society in contravention of a direction given by the Registrar under section 10, or where funds are raised by a society in contravention of section 6, or of a direction given by the Registrar under that section, the officers or servants of the society who authorised the acceptance of those moneys on deposit or the raising of those funds shall be jointly and severally liable for any loss on the moneys so deposited or the funds so raised occasioned to the depositor or investor or depositors or investors concerned.
Winding up of societies.
19.—(1) Subject to this section, a society may be wound up only in accordance with Part VI of the Act of 1963, and, accordingly, that Part of that Act shall, subject to any necessary modifications, apply as if the society were a company.
(2) For the purposes of the application of section 213 of the Act of 1963, a society may be wound up under this section by the Court if—
(a) the society has by special resolution resolved that the society be wound up by the Court;
(b) the society is unable to pay its debts;
(c) the society has, after notice from the Registrar, contravened a provision of the Industrial and Provident Societies Acts, 1893 to 1978, or a direction or permission given by the Registrar under those Acts;
(d) the Court is of opinion that it is just and equitable that the society should be wound up.
(3) (a) Notwithstanding anything in section 215 (as applied by this section) of the Act of 1963, an application under that section for the winding up of a society may be made by the Registrar.
(b) Section 215 (d) of the Act of 1963 shall not apply to the winding up of a society.
(4) The winding up of a society shall not bar the right of the Registrar to apply to have it wound up by the Court.
(5) A society may not be dissolved by an instrument of dissolution.
PART III
Credit Unions
Construction of Part III.
20.—References in this Part to a credit union shall include references to a society to which, by virtue of section 3 (4) of the Credit Union Act, 1966, section 3 (3) of that Act does not apply.
Inspection of books and other documents of a credit union.
21.—(1) In this section “an authorised person” means any person or any body of credit unions authorised by the Registrar for the purpose of this section.
(2) An authorised person may, at the request of the Registrar, and on production of his authorisation to any person concerned, at all reasonable times inspect and take copies of or extracts from accounts, deeds, books, records or other documents relating to the business of a credit union, and for any of those purposes may enter any premises at which any such documents are kept.
(3) An authorised person who is carrying out an inspection under this section in relation to a credit union may, with the approval of the Registrar, carry out a similar inspection in relation to any other society or body corporate which is or has at any relevant time been associated with the credit union, and for that purpose may exercise, in relation to the associated society or body corporate, any power conferred by subsection (2).
(4) A person who has in his power, possession or procurement any of the accounts, deeds, books, records or other documents of a credit union referred to in subsection (2) or a society or other body corporate referred to in subsection (3) shall produce them at the request of an authorised person, permit the authorised person to inspect and take copies of or extracts from them and give him any information which he may reasonably require regarding any entries in them.
(5) Where an inspection is carried out under this section by an authorised person who is a body of credit unions, a report of the inspection shall be made to the Registrar at his request.
Registrar's power to investigate a credit union's affairs.
22.—(1) Whenever it appears to the Registrar to be expedient to do so in the interest of the orderly and proper regulation of the business of a credit union, the Registrar may appoint one or more than one inspector to investigate and report to him, in such manner as he may direct, on the affairs of the credit union, and for that purpose such an inspector may require the production of all or any of the books, accounts, deeds, records or other documents of the credit union and may examine on oath its officers, members and agents in relation to its business, and may administer an oath to any such person.
(2) Where an inspector appointed under this section to investigate the affairs of a credit union thinks it necessary for the purpose of his investigation to investigate also the affairs of any other society or body corporate which is or has at any relevant time been associated with the credit union, he may, with the approval of the Registrar, do so, and shall report to the Registrar on the affairs of the associated society or body corporate to such extent as he thinks the results of his second or further investigation are relevant to his investigation of the affairs of the credit union.
(3) All expenses of or incidental to an investigation under this section shall be defrayed out of the funds of the credit union or by the members (or former members) or officers of the credit union, in such proportions as the Registrar shall direct.
Provisions supplemental to section 22.
23.—(1) An officer, member or agent of a credit union the affairs of which are being investigated under section 22 shall produce to the inspector concerned all books, accounts, deeds, records or other documents of or relating to the society which are in the power, possession or procurement of such a person and otherwise give to the inspector concerned all assistance in connection with the investigation which such a person is reasonably able to give.
(2) If any person who is an officer, member or agent of the credit union refuses to answer any question put to him by the inspector with respect to the affairs of the credit union, the person shall be guilty of an offence under section 28.
(3) Subject to subsection (4), if the inspector thinks it necessary for the purpose of his investigation that a person whom he has no power to examine on oath should be so examined, he may apply to the Court and the Court may, if it thinks fit, order that person to attend and be examined on oath before it on any matter relevant to the investigation, and on any such examination—
(a) the inspector may take part therein by solicitor or counsel;
(b) the Court may put such questions to the person examined as it thinks fit;
(c) the person examined shall answer all such questions as the Court may put or allow to be put to him, but may at his own cost employ a solicitor (with or without counsel) who shall be at liberty to put to him such questions as the Court may think fit for the purpose of enabling him to explain or qualify any answers given by him;
and notes of the examination shall be taken down in writing, and shall be read over to or by, and signed by, the person examined and may thereafter be used in evidence against him.
(4) Notwithstanding anything in subsection (3) (c), the Court may allow the person examined such costs as, in its discretion, it may think fit, and any costs so allowed shall be paid as part of the expenses of the investigation.
(5) The Registrar shall forward to the Minister and to the registered office of the credit union a copy of each report of an investigation under section 22 and shall also furnish a copy to the Court where an application under subsection (3) is made to the Court.
(6) The Registrar may, if he thinks fit, cause the report to be printed and published.
(7) The Minister may lay the report under subsection (5) before each House of the Oireachtas and such publication shall be privileged.
(8) (a) Where it appears to the Registrar after consideration of a report under section 22 that proceedings ought in the public interest to be brought by a credit union for damages, in respect of any fraud, misfeasance or other misconduct in connection with the promotion or formation of the credit union or the carrying on of the business of the credit union, for the recovery of any property misapplied or wrongfully retained, he may bring proceedings for that purpose in the name of the credit union.
(b) The Minister may indemnify a credit union against any costs or expenses incurred by it in or in connection with any proceedings brought under paragraph (a).
(9) A copy of any report of an inspector appointed under section 22 shall be admissible in any legal proceedings as evidence of the opinion of the inspector in relation to any matter contained in the report.
(10) Nothing in this section shall require disclosure to the Registrar or to an inspector appointed by him—
(a) by a solicitor of any privileged communication made to him in that capacity, or
(b) by bankers of any information as to the affairs of any customer other than the credit union or other body corporate the affairs of which are being investigated.
(11) Where proceedings are instituted under this section, nothing in this section shall require any person who has acted as solicitor for a credit union to disclose any privileged communications made to him otherwise than as such solicitor.
(12) Where under section 22 the affairs of a society (other than the credit union mentioned in that section) or of any body corporate are being investigated, references in this section to officers, members or agents of a credit union shall be construed as references to officers, members or agents of that society or body corporate.
(13) (a) Where it appears to the Registrar that any person has, in relation to a credit union the affairs of which have been investigated under section 22, been guilty of any offence for which he is criminally liable, the Registrar shall refer the matter to the Director of Public Prosecutions.
(b) Where the Director of Public Prosecutions institutes proceedings consequent on the receipt by him of a report under paragraph (a), it shall be the duty of all officers, members and agents of the credit union (other than a defendant in the proceedings) to give him all assistance in connection with the prosecution which they are reasonably able to give.
Registrar's power to call special meeting of a credit union.
24.—(1) Whenever, after an inspection under section 21 or after an investigation under section 22, the Registrar is of the opinion that it is necessary to do so in the interest of the orderly and proper regulation of the business of a credit union, he may cause a special meeting of the credit union to be held.
(2) A meeting under this section shall have all the powers of a special meeting called in accordance with the rules of the credit union concerned.
(3) All expenses of or incidental to the meeting shall be defrayed out of the funds of the credit union, or by the members (or former members) or officers of the credit union, in such proportions as the Registrar shall direct.
(4) (a) The Registrar may give such directions as he thinks fit in relation to the calling, holding and conduct of a meeting held under this section (including the time and place of the meeting and what matters are to be discussed and determined at the meeting).
(b) The Registrar may appoint a person to be chairman at a meeting held under this section.
(c) The power of a meeting held under this section to appoint its own chairman shall be exercisable in default of such an appointment by the Registrar.
Registrar's power to appoint person as director of a credit union.
25.—(1) Where the Registrar is of the opinion, after an inspection under section 21 or after an investigation under section 22, that it is necessary to do so in the interest of the orderly and proper regulation of the business of a credit union, he may appoint a person to be a member of the board of directors of the credit union.
(2) Without prejudice to the generality of subsection (1), the Registrar shall, before exercising a power conferred on him by this section, have regard to any financial transactions which have been undertaken, or are in the course of being undertaken, by the credit union and which, in the Registrar's opinion, are likely to be prejudicial to the interest of the orderly and proper regulation of the business of the credit union.
(3) A person appointed under this section shall hold office for such period and on such terms as the Registrar may specify and, on the expiry of such a period, the Registrar may renew the appointment for such period or periods as he may specify.
(4) All expenses of and incidental to the appointment of a person under this section, including the remuneration of such a person, shall be defrayed out of the funds of the credit union, or by the members (or former members) or officers of the credit union, in such proportions as the Registrar shall direct.
(5) An officer, member or agent of a credit union shall at all times give all information required by a person appointed under this section for the full and satisfactory performance of his duties.
(6) A person appointed under this section shall report to the Registrar, in such manner and with such frequency as the Registrar may direct, on the affairs of the credit union.
Registrar's power to direct suspension of acceptance of deposits, loans or shares and of payments.
26.—(1) Where the Registrar is of the opinion that a credit union is unable, or is likely to become unable, to meet its obligations to creditors, or that it is expedient in the interest of the orderly and proper regulation of the business of a credit union, he may direct the credit union in writing to suspend, for such period not exceeding two months as shall be specified in the direction, the acceptance of any subscriptions for shares or of any deposits or loans not authorised by him or the making of payments not so authorised or both the acceptance of such subscriptions, deposits or loans and the making of such payments.
(2) A direction under this section shall have effect in accordance with its terms but, notwithstanding such a direction, a credit union may borrow money from a bank or from an officer of the credit union if the Registrar consents in writing to the borrowing.
(3) The Registrar may apply to the Court for an order confirming a direction under this section or for an order confirming and extending the period of operation of such a direction for such time as the Court may, having regard to all the circumstances, consider appropriate, and the Court may grant such an order.
(4) The Court may, in addition to or in lieu of making an order under subsection (3), make such other order in relation to the matter as may appear to it to be necessary.
(5) Where an order is made under subsection (3) confirming and extending the period of operation of a direction under this section, the credit union shall, for the purpose of section 33 of the Credit Union Act, 1966, be deemed to be unable to pay its debts.
(6) The whole or part of proceedings under this section or of an appeal in relation thereto may be heard in chambers.
(7) A credit union to which a direction is given under this section may apply to the Court for an order setting aside the direction and the Court may grant such an order.
(8) A direction under this section may be amended or revoked at any time by the Registrar.
(9) The Registrar may, if he thinks fit, cause to be published in Iris Oifigiúil, or in such other way as appears to him expedient for informing the public, notice of a direction under this section and of its amendment or revocation.
Registrar's powers consequential on section 26.
27.—(1) This section applies in a case where the Registrar has made a direction under section 26 and the direction has not been revoked.
(2) It shall be the duty of the credit union concerned to make reasonable arrangements for using the funds of the credit union to meet applications (duly made in accordance with the rules of the credit union by depositors or shareholders in the credit union) for repayment of moneys deposited or subscribed by them.
(3) Where it appears to the Registrar that the credit union concerned has been applying an undue proportion of the funds of the credit union in making loans, in preference to making such arrangements as are mentioned in subsection (2) he may, after giving notice to the credit union and affording it an opportunity of making representations, make an application under section 33 of the Credit Union Act, 1966, for the winding up of the credit union.
PART IV
Miscellaneous
Offences.
28.—(1) A person or a society shall be guilty of an offence if he or it—
(a) contravenes section 5 (1), 5 (2), 6 (1), 7 (2), 7 (3), 8 (1), 12, 14 (2), 14 (13) (b), 17 (2), 23 (2), 23 (13) (b), 27 (2), 29 (1), 29 (3), 29 (4), 30 (1), 30 (2), 30 (3), 30 (4), 31, 32 or 36,
(b) contravenes or fails to comply with a direction or condition under this Act,
(c) fails or refuses to supply the books, accounts, deeds, records or other documents of a society or other body corporate, to give information reasonably required regarding any entries in the books, accounts, deeds, records or other documents to, or otherwise obstructs, an authorised person (within the meaning of section 11 or 21) who is exercising a power conferred on him by that section,
(d) fails or refuses to supply the books, accounts, deeds, records or other documents of a society or other body corporate to an inspector appointed under section 13 or 22, to give to such inspector all assistance reasonably required in connection with the investigation or to take an oath where required to do so by such an inspector, or
(e) fails to give all information required by a person appointed under section 15 or 25 for the full and satisfactory performance of his duties.
(2) A person who is guilty of an offence under this section shall be liable—
(i) on summary conviction, to a fine not exceeding £500 or, at the discretion of the court, to imprisonment for a term not exceeding six months, or to both, or
(ii) on conviction on indictment, to a fine not exceeding £5,000, or, at the discretion of the court, to imprisonment for a term not exceeding three years, or to both,
and if the contravention or failure in respect of which he was convicted is continued after the conviction, he shall be guilty of a further offence and shall be liable on conviction on indictment to a fine not exceeding £250 for each day on which the contravention or failure was so continued.
(3) Where an offence under this Act is committed by a body corporate or by a person purporting to act on behalf of a body corporate and is proved to have been so committed with the consent or approval of, or to have been facilitated by any wilful neglect on the part of, any person who is an officer of the body corporate, that person shall also be guilty of the offence.
Keeping of books of account, etc. by societies.
29.—(1) Every society shall cause to be kept proper books of account relating to all sums of money received and expended by it, the matters in respect of which income and expenditure take place and all assets and liabilities of the society.
(2) For the purposes of subsection (1), proper books of account shall be deemed to be kept, in relation to the matters mentioned in that subsection, only if there are kept such books as are necessary to give a true and fair view of the state of the society's affairs and to explain its transactions.
(3) The books of account of a society shall be kept at the registered office of the society or at such other place as the committee of management think fit and shall at all reasonable times be open to inspection by the members of the said committee.
(4) Every record required to be kept under this section shall be preserved by the society for a period of not less than six years after the date to which it relates.
Annual accounts of societies.
30.—(1) The committee of management of a society shall cause to be laid before the annual general meeting of the society an income and expenditure account for the period, in the case of the first account, since the incorporation of the society and, in any other case, since the preceding account, made up in every case to the end of the preceding financial year.
(2) The committee of management of a society shall cause to be prepared and laid before the annual general meeting of the society a balance sheet as at the end of the preceding financial year.
(3) Every income and expenditure account of a society shall give a true and fair view of the income and expenditure of the society for the relevant period, and every balance sheet shall give a true and fair view of the state of affairs of the society as at the end of the relevant period.
(4) (a) The income and expenditure account and balance sheet of a society shall be in such form and shall contain such particulars as the Minister may specify by regulations, either generally or with respect to a specified class or classes of societies, denoted by reference to such matters as the Minister thinks fit.
(b) Unless the Minister otherwise specifies in the regulations aforesaid, the income and expenditure account and the balance sheet of a society for any financial year shall include corresponding particulars for the preceding financial year.
(5) References in this section to an income and expenditure account shall include references to a profit and loss account.
(6) Every regulation made under this section shall be laid before each House of the Oireachtas as soon as may be after it is made and, if a resolution annulling the regulation is passed by either such House within the next 21 days on which that House has sat after the regulation is laid before it, the regulation shall be annulled accordingly, but without prejudice to anything previously done thereunder.
Prohibition on bankrupts and other persons.
31.—(1) A person who is a bankrupt and whose bankruptcy still subsists or who has been convicted on indictment of any offences involving fraud or dishonesty shall not—
(a) be a person establishing a society,
(b) act as a member of the committee of management of a society,
(c) directly or indirectly take part in or be concerned in the management of a society, or
(d) permit his name to be put forward for election or appointment to any office referred to in paragraph (b) or (c).
(2) Whenever a person holding an office referred to in subsection (1) (b) or (1) (c) becomes ineligible by virtue of that subsection to hold office, he shall forthwith cease to hold that office and the vacancy shall be deemed to be a casual vacancy and may be filled in the manner provided for such a vacancy in the rules of the society.
Prohibition on withdrawable shares.
32.—A society which is not a credit union or which is not a society to which, by virtue of section 3 (4) of the Credit Union Act, 1966, section 3 (3) of that Act does not apply, shall not issue withdrawable shares.
Alteration of financial limits in Principal Act.
33.—(1) Regulations made by the Minister under section 35 (1) (i) of the Credit Union Act, 1966, altering the financial limits prescribed by Part I of the Schedule to that Act, may apply to a specified class or classes of society denoted by reference to such matters as the Minister thinks fit, and different financial limits may be fixed for different classes of society.
(2) The provision in section 35 (1) of the Credit Union Act, 1966, requiring the Minister to consult with the Credit Union Advisory Committee, shall apply only in relation to regulations under that section relating to credit unions.
(3) Every regulation made by the Minister pursuant to this section shall be laid before each House of the Oireachtas as soon as may be after it is made and if a resolution annulling the regulation is passed by either such House within the next 21 days on which that House has sat after the regulation is laid before it, the regulation shall be annulled accordingly, but without prejudice to anything previously done thereunder.
Cancellation of registry of society.
34.—Section 9 (1) of the Principal Act, which specifies the cases in which the Registrar may cancel the registry of a society, is hereby amended by the insertion after paragraph (b) of the following—
“(bb) where the society has been wound up by the High Court under the Industrial and Provident Societies Acts, 1893 to 1978;
(bc) where the society has ceased to function or where it has suspended its business for a period of not less than six months.”.
Amendment of rules of societies.
35.—(1) Notwithstanding anything in the rules of a society, the committee of management shall, by resolution passed not later than six months after the passing of this Act, make such amendments to those rules as may be necessary as a consequence of this Act.
(2) A society which fails to comply with subsection (1) shall be guilty of an offence and shall be liable on summary conviction to a fine not exceeding £500.
Prohibition on acceptance of deposits by investment trust companies.
36.—(1) An investment trust company shall not accept or hold deposits.
(2) Notwithstanding subsection (1), an investment trust company incorporated before the 4th day of October, 1978, and which on or before that date had accepted or held deposits shall not hold deposits after the end of the period of two years commencing at the passing of this Act.
(3) In this section “investment trust company” has the same meaning as in the Central Bank Act, 1971.
Amendment of section 6 of Money-lenders Act, 1900.
37.—Section 6 of the Money-lenders Act, 1900, is hereby amended by the insertion after paragraph (e) of the following:
“or
(f) any class or classes of industrial and provident society in respect of which the Minister for Industry, Commerce and Energy, by order made from time to time declares that, from such date as he may specify in such an order, this Act does not apply.”.
Acts Referred to | |
1971, No. 24 | |
1963, No. 33 | |
1966, No. 19 | |
Industrial and Provident Societies Act, 1893 | 1893, c. 39 |
Money-lenders Act, 1900 | 1900, c. 51 |
Uimhir 23 de 1978
AN tACHT UM CHUMAINN TIONSCAIL AGUS SOLÁTHAIR (LEASÚ), 1978
[An tiontú oifigiúil]
CUID I
Réamhráiteach agus Ginearálta
Gearrtheideal, forléiriú agus comhlua.
1.—(1) Féadfar an tAcht um Chumainn Tionscail agus Soláthair (Leasú), 1978, a ghairm den Acht seo.
(2) Déanfar na hAchtanna um Chumainn Tionscail agus Soláthair, 1893 go 1971, agus an tAcht seo a fhorléiriú le chéile mar aon Acht amháin agus féadfar na hAchtanna um Chumainn Tionscail agus Soláthair, 1893 go 1978, a ghairm díobh le chéile.
Léiriú.
2.—(1) San Acht seo—
ciallaíonn “Acht 1963” Acht na gCuideachtaí, 1963;
folaíonn “gníomhairí”, i ndáil le cumann, baincéirí, aturnaetha agus iniúchóirí an chumainn agus gníomhairí san am a caitheadh chomh maith le gníomhairí láithreacha;
ciallaíonn “banc” sealbhóir ceadúnais faoi alt 9 d'Acht an Bhainc Ceannais, 1971, agus forléireofar focail ghaolmhara dá réir sin;
ciallaíonn “an Banc Ceannais” Banc Ceannais na hÉireann;
ciallaíonn “an Chúirt” an Ard-Chúirt;
ciallaíonn “an tAire” an tAire Tionscail, Trachtála agus Fuinnimh;
folaíonn “oifigigh”, i ndáil le cumann, oifigigh san am a caitheadh chomh maith le hoifigigh láithreacha;
ciallaíonn “an Príomh-Acht” an Industrial and Provident Societies Act, 1893;
ciallaíonn “an Cláraitheoir” cláraitheoir na gcara-chumann;
ciallaíonn “cumann” cumann, lena n-áirítear comhar creidmheasa, atá cláraithe faoi na hAchtanna um Chumainn Tionscail agus Soláthair, 1893 go 1978.
(2) San Acht seo aon tagairt d'alt is tagairt í d'alt den Acht seo. mura gcuirtear in iúl gur tagairt d'achtachán éigin eile atá beartaithe.
(3) San Acht seo aon tagairt d'fho-alt, do mhír nó d'fhomhír is tagairt í don fho-alt, don mhír nó don fhomhír den fhoráil ina bhfuil an tagairt, mura gcuirtear in iúl gur tagairt d'fhoráil éigin eile atá beartaithe.
Caiteachais.
3.—Déanfar na caiteachais a thabhóidh an tAire ag riaradh an Achta seo a íoc, a mhéid a cheadóidh an tAire Airgeadais, as airgead a sholathróidh an tOireachtas.
CUID II
Cumainn Tionscail agus Soláthair
Feidhm Chuid II.
4.—(1) Baineann an Chuid seo den Acht seo le cumann nach comharchumann talmhaíochta, comharchumann iascaireachta, comhar creidmheasa ná cumann nach bhfuil feidhm maidir leis, de bhua alt 3 (4) den Acht um Chomhar Creidmheasa, 1966, ag alt 3 (3) den Acht sin.
(2) San alt seo—
ciallaíonn “comharchumann talmhaíochta” cumann ar gnó talmhaíochta go hiomlán nó go substaintiúil a ghnó agus a bhfuil tromlach a chomhaltaí ag gabháil go formhór don fheirmeoireacht agus ar as an bhfeirmeoireacht a fhaigheann siad an phríomh-chuid dá slí bheatha, agus inarb éard é taiscí a ghlacadh agus iasachtaí a thabhairt cuid neamhshubstaintiúil nó cuid theagmhasach de phríomh-ghnó an chumainn nó cuid atá ceaptha le bheith ina cabhair chun príomh-ghnó an chumainn a sheoladh nó a fhorbairt;
ciallaíonn “comharchumann iascaireachta” cumann ar gnó a bhaineann, go hiomlán nó go substaintiúil, le hiascaireacht a ghnó agus a bhfuil tromlach a chomhaltaí ag gabháil go formhór don iascaireacht agus ar as an iascaireacht a fhaigheann siad cuid shubstaintiúil dá slí bheatha, agus inarb éard é taiscí a ghlacadh agus iasachtaí a thabhairt cuid neamhshubstaintiúil nó cuid theagmhasach de phríomh-ghnó an chumainn nó cuid atá ceaptha le bheith ina cabhair chun príomh-ghnó an chumainn a sheoladh nó a fhorbairt.
(3) D'ainneoin fho-alt (2), féadfaidh an Cláraitheoir, tar éis comhairle a ghlacadh leis an Aire Talmhaíochta, deimhniú a thabhairt do chumann a thabharfaidh teideal dó go ndéileálfaí leis, chun críocha an ailt seo, mar chomharchumann talmhaíochta.
Toirmeasc ar thaiscí a ghlacadh
5.—(1) (a) Baineann an fo-alt seo le cumann nach raibh corpraithe roimh an 4ú lá de Dheireadh Fómhair, 1978, nó arbh amhlaidh dó, ar an dáta sin, go raibh sé corpraithe ach nach raibh taiscí glactha aige nó d'eile go raibh taiscí glactha agus ar teachtadh aige nar mhó sa chomhiomlán ar an dáta sin ná £25,000.
(b) Cumann lena mbaineann an fo-alt seo ní ghlacfaidh sé taiscí.
(2) Faoi réir fho-alt (3), ní dhéanfaidh cumann seachas cumann lena mbaineann fo-alt (1) taiscí a ghlacadh ná a theachtadh tar éis deireadh na tréimhse cúig bliana dar tosach dáta an Achta seo a rith.
(3) (a) Féadfaidh an tAire, le rialachán, tar éis comhairle a ghlacadh leis an mBanc Ceannais, an tréimhse chúig bliana da dtagraítear i bhfo-alt (2) a shíneadh go ceann cibé tréimhse nó tréimhsí breise is cuí leis ag féachaint do leas an phobail.
(b) Féadfaidh rialacháin faoin bhfo-alt seo baint le sain-aicme nó le sain-aicmí cumann a shonrófar faoi threoir cibé nithe is oiriúnach leis an Aire, agus féadfar tréimhsí éagsúla a shonrú d'aicmí éagsúla cumann.
(c) Gach rialachán a dhéanfar faoin bhfo-alt seo leagfar é faoi bhráid gach Tí den Oireachtas a luaithe is féidir tar éis a dhéanta agus, má dhéanann ceachtar Teach acu sin laistigh den 21 lá a shuífidh an Teach sin tar éis an rialachán a leagan faoina bhráid rún a rith ag neamhniú an rialacháin, beidh an rialachán ar neamhní dá réir sin, ach sin gan dochar do bhailíocht aon ní a rinneadh roimhe sin faoin rialachán.
Toirmeasc ar chistí a chruinniú.
6.—(1) Faoi réir fho-alt (4), ní chruinneoidh cumann cistí (seachas trí shuibscríobhanna i leith scaireanna i gcás nach mó ná £10,000 in aon tréimhse sé mhí comhiomlán na suime atá á cruinniú ar an modh sin) ach amháin faoi réim agus de réir chead i scríbhinn ón gCláraitheoir.
(2) Ní thabharfaidh an Cláraitheoir cead faoin alt seo mura deimhin leis gurb é leas an phobail nó leas creidiúnaithe de chuid cumainn nó leas gnó an chumainn a rialáil go hordúil cuí sin a dhéanamh.
(3) (a) Féadfaidh cead faoin alt seo baint le sain-aicme nó le sainaicmí cumann a shonrófar faoi threoir cibé nithe is oiriúnach leis an gCláraitheoir, agus bainfidh sé le cibé tréimhse a bheidh sonraithe sa chead.
(b) Féadfar cead faoin alt seo a thabhairt faoi réir an choinníll go gcomhlíonfaidh an cumann áirithe aon ordachán ón gCláraitheoir i dtaobh méid agus cineál na gcistí a fhéadfaidh an cumann a chruinniú, agus sonrófar sin faoi threoir cibé nithe is oiriúnach leis an gCláraitheoir agus, i gcás an coinníoll sin a fhorchur, sonrófar é sa chead.
(4) Ní bhaineann an t-alt seo le hiasacht ó bhanc do chumann, ná le cumann, is cumann a bhfuil baint leis, de bhua alt 9, ag alt 10, do ghlacadh taiscí.
Usáid cistí ag cumainn áirithe.
7.—(1) Baineann an t-alt seo le cumann a corpraíodh roimh an 4ú lá de Dheireadh Fómhair, 1978, agus a raibh taiscí glactha agus ar teachtadh aige nár mhó ar an dáta sin ná £25,000.
(2) Déanfaidh cumann lena mbaineann an t-alt seo, a luaithe is feidir ach tráth nach déanaí ná trí mhí tar éis dáta an Achta seo a rith, scéim chun airgead a thaisc taisceoirí leis an gcumann a aisíoc leo a chur faoi bhráid an Chláraitheora lena ceadú.
(3) Ní dhéanfaidh cumann lena mbaineann an t-alt seo aon íocaíochtaí nach mbeidh údaraithe ag an gCláraitheoir, seachas aisíocaíochtaí faoi fho-alt (2) de réir scéim a bheidh ceadaithe ag an gCláraitheoir chun críocha an fho-ailt sin.
(4) Beidh éifeacht, d'ainneoin aon ní i rialacha cumainn i dtaobh an cumann d'aisíoc taiscí, le scéim a bheidh ceadaithe ag an gCláraitheoir faoi fho-alt (2).
(5) I gcás ar dealraitheach don Chláraitheoir nach bhfuil fo-alt (2) nó (3) á chomhlíonadh nó comhlíonta ag cumann lena mbaineann an t-alt seo, féadfaidh sé, tar éis fógra a thabhairt don chumann agus aon uiríolla uaidh a bhreithniú, iarratas a dhéanamh chun na Cúirte faoi alt 19 chun an cumann a fhoirceannadh.
Fógraíocht áirithe ag cumainn a thoirmeasc.
8.—(1) Ní dhéanfaidh cumann fógraíocht chun cistí a chruinniú nó taiscí a ghlacadh ach amháin faoi réim agus de réir chead i scríbhinn ón gCláraitheoir.
(2) Féadfar cead faoin alt seo a thabhairt más deimhin leis an gCláraitheoir, tar éis comhairle a ghlacadh leis an mBanc Ceannais, gurb é leas an phobail nó leas creidiúnaithe de chuid an chumainn an cead a thabhairt.
(3) (a) Féadfaidh cead faoin alt seo baint le sain-aicme nó le sain-aicmí cumann a shonrófar faoi threoir cibé nithe is oiriúnach leis an gCláraitheoir, agus bainfidh sé le cibé tréimhse a bheidh sonraithe sa chead.
(b) Féadfar cead faoin alt seo a thabhairt faoi réir an choinníll (a bheidh sonraithe sa chead) go gcomhlíonfaidh an cumann áirithe aon ordachán a thabharfaidh an Cláraitheoir dó i dtaobh réim, ábhar agus foirm na fógraíochta a dhéanfaidh an cumann, agus sonrófar sin faoi threoir cibé nithe is oiriúnach leis an gCláraitheoir.
(c) Féadfaidh feidhm a bheith ag ordachán faoin bhfo-alt seo go ceann cibé tréimhse a bheidh sonraithe san ordachán agus, gan dochar do ghinearáltacht mhír (b), féadfaidh sé a cheangal ar chumann gach beart is féidir a dhéanamh chun aon fhógrán a tharraingt siar nach bhfuil, i dtuairim an Chláraitheora, de réir ordachán faoin bhfo-alt seo a thug sé roimhe sin, agus féadfaidh sé a cheangal go bhfolóidh fógráin i cibé foirm a bheidh sonraithe san ordachán ráiteas maidir le staid airgeadais an chumainn nó ina mbeidh eolas áirithe i ndáil leis an gcumann.
(4) San alt seo folaíonn “fógraíocht a dhéanamh” aon ábhar ag sireadh taiscí nó cistí a fhoilsiú nó a thaispeáint trí fhógra, ciorclán, fótagraf, scannán, fuaimchraoladh, teilifís, canbhasáil phearsanta nó eile.
Feidhm ailt 10 go 18.
9.—Baineann ailt 10 go 18 le cumann a corpraíodh roimh an 4ú lá de Dheireadh Fómhair, 1978, agus a raibh taiscí glactha agus ar teachtadh aige ba mhó ar an dáta sin ná £25,000.
Cumhacht an Chláraitheora gnóthaí áirithe a rialáil.
10.—(1) I gcás arb é tuairim an Chláraitheora, tar éis comhairle a ghlacadh leis an mBanc Ceannais, gurb é leas an phobail nó leas creidiúnaithe de chuid cumainn sin a dhéanamh, féadfaidh sé, de réir an ailt seo, rialáil a dhéanamh ar an gcumann do sheoladh gnó ag glacadh taiscí, gnó ag teachtadh taiscí nó gnó ag tabhairt iasachtaí.
(2) Gan dochar do ghinearáltacht fho-alt (1), féadfaidh an Cláraitheoir, le linn dó cumhacht a fheidhmiú a thugtar dó leis an bhfo-alt sin, aird a thabhairt ar inniúlacht bhainistíocht an chumainn áirithe, ar dhéanmhas caipitil an chumainn nó ar chumas an chumainn freastal dá oibleagáidí i leith a chreidiúnaithe.
(3) Féadfaidh an Cláraitheoir, le linn dó an chumhacht rialála a thugtar dó le fo-alt (1) a fheidhmiú, ordachán a thabhairt i scríbhinn do chumann i ndáil le gach ní nó aon ní díobh seo a leanas—
(a) taiscí a ghlacadh nó a theachtadh,
(b) iasachtaí a thabhairt,
(c) coibhneasa (a fhéadfar a shonrú in ordachán) a choimeád idir sócmhainní agus dliteanais,
(d) aon ábhair eile airgeadais is cuí leis, lena n-áirítear an cumann do choimeád leordhóthain de scairchaipiteal láníoctha.
(4) Féadfaidh ordachán faoi fho-alt (3) baint le sain-aicme nó le sain-aicmí cumann a shonrófar faoi threoir cibé nithe is oiriúnach leis an gCláraitheoir, agus féadfaidh sé feidhm a bheith aige go ceamm tréimhse a shonrófar san ordachán.
Leabhair agus doiciméid eile de chuid cumainn a scrúdú.
11.—(1) San alt seo ciallaíonn “duine údaraithe” aon duine a bheidh údaraithe ag an gCláraitheoir chun críche an ailt seo.
(2) Féadfaidh duine údaraithe, ar an gCláraitheoir á iarraidh sin agus ar é do thabhairt a údaráis ar aird d'aon duine lena mbaineann, gach tráth réasúnach, leabhair, cuntais, gníomhais, taifid nó doiciméid eile a bhaineann le gnó an cumainn a scrúdú agus cóipeanna a dhéanamh díobh nó sleachta a thógáil astu agus chun aon cheann de na críocha sin féadfaidh sé dul isteach in aon áitreabh ina gcoimeádtar aon doiciméid den sórt sin.
(3) Duine údaraithe a bhfuil scrúdú faoin alt seo á dhéanamh aige i ndáil le cumann féadfaidh sé, le ceadú an Chláraitheora, scrúdú den chineál céanna a dhéanamh i ndáil le haon chumann nó comhlacht corpraithe eile atá nó a bhí aon tráth ábhartha comhlachaithe leis an gcumann chéadluaite, agus féadfaidh sé chun na críche sin cumhacht a thugtar le fo-alt (2) a fheidhmiú i ndáil leis an gcumann nó leis an gcomhlacht corpraithe comhlachaithe.
(4) Aon duine a bhfuil aon leabhar, cuntas, gníomhas, taifead nó doiciméad eile de chuid cumainn dá dtagraítear i bhfo-alt (2) nó de chuid cumainn nó comhlachta chorpraithe eile dá dtagraítear i bhfo-alt (3) ina chumhacht, ina sheilbh nó ar a dheis aige, tabharfaidh sé ar aird iad ar dhuine údaraithe á iarraidh sin, ceadóidh sé don duine údaraithe iad a scrúdú agus cóipeanna a dhéanamh díobh nó sleachta a thógáil astu agus tabharfaidh sé aon eolas dó a iarrafaidh sé le réasún maidir le haon ní a bheidh iontu.
Cumainn do thabhairt faisnéise agus tuairisceán don Chláraitheoir.
12.—Tabharfaidh cumann don Chláraitheoir—
(i) cibé tráthanna a shonróidh sé ó am go ham, cibé faisnéis agus tuairisceáin maidir lena ghnó a shonróidh sé ó am go ham agus a mheasfaidh sé is gá dó a bheith aige chun a fheidhmeanna reachtúla a chomhlíonadh, agus
(ii) laistigh de cibé tréimhse a shonróidh sé ó am go ham, aon fhaisnéis agus tuairisceáin eile maidir le gnó an chumainn a iarrfaidh sé i scríbhinn agus a mheas faidh sé is gá dó a bheith aige chun a fheidhmeanna reachtúla a chomhlíonadh.
Cumhacht an Chláraitheora gnóthaí cumainn a imscrúdú.
13.—(1) Aon uair is dealraitheach don Chláraitheoir gurb é leas an phobail nó leas creidiúnaithe de chuid cumainn nó leas gnó cumainn a rialáil go hordúil cuí sin a dhéanamh, féadfaidh an Cláraitheoir cigire amháin nó níos mó a cheapadh chun imscrúdú a dhéanamh agus tuarascáil a thabhairt dó, i cibé slí a ordóidh sé, ar ghnóthaí an chumainn, agus chun na críche sin féadfaidh cigire den sórt sin a cheangal go dtabharfar ar aird gach ceann nó aon cheann de chuntais, de ghníomhais, de leabhair, de thaifid agus de dhoiciméid eile an chumainn agus féadfaidh sé a oifigigh, a chomhaltaí, a ghníomhairí agus a sheirbhísigh a cheistiú faoi mhionn i ndáil le gnó an chumainn, agus féadfaidh sé aon duine den sórt sin a chur faoi mhionn.
(2) I gcás a measfaidh cigire a cheapfar faoin alt seo chun gnóthaí cumainn a imscrúdú gur gá, chun críche a imscrúdaithe, gnóthaí aon chumainn nó aon chomhlachta chorpraithe eile atá nó a bhí aon tráth ábhartha comhlachaithe leis an gcumann chéadluaite a imscrúdú freisin, féadfaidh sé, le ceadú an Chláraitheora, sin a dhéanamh, agus tabharfaidh sé tuarascáil don Chláraitheoir ar ghnóthaí an chumainn nó an chomhlachta chorpraithe chomhlachaithe a mhéid a mheasfaidh sé torthaí an dara imscrúdú nó aon imscrúdaithe dá éis sin a bheith ábhartha i ndáil lena imscrúdú ar ghnóthaí an chumainn chéadluaite.
(3) Na caiteachais go léir a bhainfidh nó a ghabhfaidh le himscrúdú faoin alt seo íocfar iad as cistí an chumainn, nó íocfaidh comhaltaí (nó iarchomhaltaí) nó oifigigh an chumainn iad, i cibé cionúireachtaí a ordóidh an Cláraitheoir.
Forálacha d'fhorlíonadh alt 13.
14.—(1) Déanfaidh oifigeach, comhalta, gníomhaire nó seirbhíseach de chuid cumainn a bhfuil a ghnóthaí á n-imscrúdú faoi alt 13 gach leabhar, cuntas, gníomhas, taifead nó doiciméad eile is leis an gcumann nó a bhaineann leis an gcumann atá ina chumhacht, ina sheilbh nó ar a dheis ag duine den sórt sin a thabhairt ar aird don chigire agus tabharfaidh sé fairis sin don chigire gach cúnamh i ndáil leis an imscrúdú is féidir leis an duine sin le réasún a thabhairt.
(2) Má dhiúltaíonn aon duine is oifigeach, comhalta, gníomhaire nó seirbhíseach de chuid an chumainn aon cheist a fhreagairt a chuirfidh an cigire chuige maidir le gnóthaí an chumainn, beidh an duine ciontach i gcion faoi alt 28.
(3) Faoi réir fho-alt (4), má mheasann an cigire gur gá, chun críche a imscrúdaithe, go ndéanfaí duine nach bhfuil aon chumhacht aige é a cheistiú faoi mhionn a cheistiú amhlaidh, féadfaidh sé iarratas a dhéanamh chun na Cúirte agus féadfaidh an Chúirt, más oiriúnach léi, a ordú don duine sin freastal le go gceisteofaí é faoi mhionn os a comhair i dtaobh aon ní is iomchuí don imscrúdú, agus le linn aon cheistiú den sórt sin—
(a) féadfaidh an cigire páirt a ghlacadh ann trí aturnae nó trí abhcóide;
(b) féadfaidh an Chúirt cibé ceisteanna is oiriúnach léi a chur chuig an duine a bheidh á cheistiú;
(c) freagróidh an duine a bheidh á cheistiú gach ceist a chuirfidh an Chúirt chuige nó a cheadóidh sí a chur chuige, ach féadfaidh sé, ar a chostas féin, aturnae (le habhcóide nó gan abhcóide) a fhostú a mbeidh de chead aige cibé ceisteanna a chur chuige is oiriúnach leis an gCúirt d'fhonn cabhrú leis aon fhreagraí a thug sé a mhíniú nó agús a chur leo;
agus déanfar nótaí faoin gceistiú a bhreacadh i scríbhinn, agus léifear iad don duine a bheidh á cheistiú nó léifidh sé féin iad, agus síneoidh sé iad, agus féadfar iad a úsáid i bhfianaise ina choinne dá éis sin.
(4) D'ainneoin aon ní i bhfo-alt (3) (c), féadfaidh an Chúirt, dá rogha féin, cibé costais is oiriúnach léi a cheadú don duine a bheidh á cheistiú agus íocfar mar chuid de chaiteachais an imscrúdaithe aon chostais a cheadófar amhlaidh.
(5) Cuirfidh an Cláraitheoir cóip de gach tuarascáil i dtaobh imscrúdú faoi alt 13 ar aghaidh go dtí an tAire agus go dtí oifig chláraithe an chumainn, agus tabharfaidh sé cóip don Chúirt freisin i gcás iarratas faoi fho-alt (3) a dhéanamh chun na Cúirte.
(6) Féadfaidh an Cláraitheoir, más oiriúnach leis, a chur faoi deara an tuarascáil a chló agus a fhoilsiú.
(7) Féadfaidh an tAire an tuarascáil faoi fho-alt (5) a leagan faoi bhráid gach Tí den Oireachtas agus is foilsiú faoi phríbhléid an foilsiú sin.
(8) (a) I gcás ar dealraitheach don Chláraitheoir tar éis tuarascáil faoi alt 13 a bhreithniú gur chóir do chumann ar mhaithe le leas an phobail imeachtaí a thionscnamh le haghaidh damáistí, mar gheall ar aon chalaois, míghníomh no mí-iompar eile i ndáil le tionscnamh nó foirmiú an chumainn nó le seoladh ghnó an chumainn, chun aon mhaoin a cuireadh chun mí-úsáide nó a coimeádadh go héagórach a ghnóthú, féadfaidh sé imeachtaí a thionscnamh chun na críche sin in ainm an chumainn.
(b) Féadfaidh an tAire cumann a shlánú in aghaidh aon chostais nó caiteachais a thabhóidh sé in aon imeachtaí, nó i ndáil le haon imeachtaí, a thionscnófar faoi mhír (a).
(9) Beidh cóip d'aon tuarascáil ó chigire a ceapadh faoi alt 13 inghlactha in aon imeachtaí dlí mar fhianaise ar thuairim an chigire i ndáil le haon ní sa tuarascáil.
(10) Ní chuirfidh aon ní san alt seo de cheangal go nochtfaí don Chláraitheoir nó do chigire a bheidh ceaptha aige—
(a) ag aturnae aon chumarsáid phribhléide a rinneadh leis sa cháil sin, ná
(b) ag baincéirí aon eolas maidir le gnóthaí aon chustaiméara seachas an cumann nó an comhlacht corpraithe eile a bhfuil a ghnóthaí á n-imscrúdú.
(11) I gcás imeachtaí a thionscnamh faoin alt seo, ní chuirfidh aon ní san alt seo de cheangal ar aon duine a ghníomhaigh mar aturnae do chumann aon chumarsáidí pribhléide a rinneadh leis seachas mar aturnae den sórt sin a nochtadh.
(12) I gcás gnóthaí cumainn (seachas cumann dá ngairtear an cumann chéadluaite san alt sin) nó gnóthaí aon chomhlachta chorpraithe a bheith á n-imscrúdú faoi alt 13, déanfar tagairtí san alt seo d'oifigigh, do chomhaltaí, do ghníomhairí nó do sheirbhisigh de chuid cumainn a fhorléiriú mar thagairtí d'oifigigh, do chomhaltaí, do ghníomhairí nó do sheirbhísigh de chuid an chumainn nó an chomhlachta chorpraithe sin.
(13) (a) I gcás ar dealraitheach don Chláraitheoir go raibh aon duine ciontach, i ndáil le cumann a ndearnadh a ghnóthaí a imscrúdú faoi alt 13, in aon chion a bhfuil sé faoi dhliteanas coiriúil ina leith, tarchuirfidh an Cláraitheoir an t-ábhar go dtí an Stiúrthóir Ionchúiseamh Poiblí.
(b) I gcás a dtionscnóidh an Stiúrthóir Ionchúiseamh Poiblí imeachtaí de dhroim tuarascáil a fuair sé faoi mhír (a), beidh de dhualgas ar gach oifigeach, comhalta, gníomhaire agus seirbhíseach de chuid an chumainn (seachas cosantóir sna himeachtaí) gach cúnamh a thabhairt dó i ndáil leis an gcúiseamh is féidir leo le réasún a thabhairt.
Cumhacht an Chláraitheora duine a cheapadh ar choiste bainistí cumainn.
15.—(1) I gcás arb é tuairim an Chláraitheora, tar éis scrúdú faoi alt 11 nó tar éis imscrúdú faoi alt 13, gur gá sin a dhéanamh ar mhaithe le gnó cumainn a rialáil go hordúil cuí, féadfaidh sé duine a cheapadh ina chomhalta de choiste bainstí an chumainn.
(2) Gan dochar do ghinearáltacht fho-alt (1), beidh aird ag an gCláraitheoir, sula bhfeidhmeoidh sé cumhacht a thugtar dó leis an alt seo—
(a) ar fhoralácha an Achta seo (nó ordacháin ón gCláraitheoir faoin Acht seo) a bheith nó gan a bheith comhlíonta ag an gcumann, agus
(b) ar aon idirbhearta airgeadais atá glactha, nó atá i gcúrsa a nglactha, air féin ag an gcumann agus ar idirbhearta iad, i dtuairim an Chláraitheora, a dhéanann dochar, nó ar dóigh dóibh dochar a dhéanamh, do leas an phobail nó do leas creidiúnaithe de chuid an chumainn.
(3) Beidh duine a cheapfar faoin alt seo i seilbh oifige ar feadh cibé tréimhse agus ar cibé téarmaí a shonróidh an Cláraitheoir agus, ar an tréimhse sin a bheith caite, féadfaidh an Cláraitheoir an ceapachán a athnuachan go ceann cibé tréimhse nó tréimhsí a shonróidh sé.
(4) Na caiteachais go léir a bhainfidh nó a ghabhfaidh le duine a cheapadh faoin alt seo, lena n-áirítear luach saothair duine den sórt sin, íocfar iad as cistí an chumainn, nó íocfaidh comhaltaí (nó iarchomhaltaí) nó oifigigh an chumainn iad, i cibé cionúireachtaí a ordóidh an Cláraitheoir.
(5) Déanfaidh oifigeach, comhalta, gníomhaire nó seirbhíseach de chuid cumainn an t-eolas go léir a theastóidh ó dhuine a cheapfar faoin alt seo chun a dhualgais a chomhlíonadh go hiomlán agus go sásúil a thabhairt dó gach tráth.
(6) Duine a cheapfar faoin alt seo tabharfaidh sé don Chláraitheoir, i cibé slí agus a mhinice a ordóidh an Cláraitheoir, tuarascáil ar ghnóthaí an chumainn.
Cumhacht an Chláraitheora a ordú go bhfionrófar glacadh taiscí nó cistí agus íocaíochtaí.
16.—(1) I gcás arb é tuairim an Chláraitheora, tar éis comhairle a ghlacadh leis an mBanc Ceannais, gur sháraigh cumann ordachán a thug an Cláraitheoir faoi alt 10, nó nach bhfuil cumann in ann, nó gur dóigh nach mbeidh sé in ann ar ball, freastal dá oibleagáidí i leith creidiúnaithe, nó gur fóirsteanach sin ar mhaithe le leas an phobail (bíodh nó ná bíodh an cumann á imscrúdú faoi alt 13), féadfaidh sé a ordú i scríbhinn don chumann go ndéanfar glacadh taiscí nó cruinniú cistí nár údaraigh sé nó íoc íocaíochtaí nár údaraigh sé amhlaidh, nó glacadh taiscí nó cistí den sórt sin agus íoc íocaíochtaí den sórt sin, a fhionraí go ceann cibé tréimhse nach faide ná dhá mhí a shonrófar san ordachán.
(2) Beidh éifeacht de réir a théarmaí ag ordachán faoin alt seo ach, d'ainneoin ordachán den sórt sin, féadfaidh cumann airgead a fháil ar iasacht ó bhanc nó ó oifigeach don chumann má thoilíonn an Cláraitheoir i scríbhinn leis an iasacht.
(3) Féadfaidh an Cláraitheoir ordú a iarraidh ar an gCúirt ag daingniú ordachán faoin alt seo nó ordú a iarraidh ag daingniú agus ag síneadh tréimhse feidhme ordachán den sórt sin go ceann cibé tréimhse is iomchuí leis an gCúirt, ag féachaint do na himthosca go léir, agus féadfaidh an Chúirt ordú den sórt sin a dheonú.
(4) Féadfaidh an Chúirt, i dteannta nó in ionad ordú a dhéanamh faoi fho-alt (3), cibé ordú eile a dhéanamh i ndáil leis an ábhar is dealraitheach di is gá.
(5) I gcás ordú a dhéanamh faoi fho-alt (3) ag daingniú agus ag síneadh tréimhse feidhme ordachán faoin alt seo, measfar, chun críche Chuid VI d'Acht 1963 (arna fheidhmiú le halt 19), nach bhfuil an cumann in ann a fhiacha a íoc.
(6) Féadfar na himeachtaí go léir, nó cuid de na himeachtaí, faoin alt seo nó achomharc i ndáil leis an gcéanna a éisteacht i ndlísheomraí.
(7) Féadfaidh cumann dá dtabharfar ordachán faoin alt seo ordú a iarraidh ar an gCúirt chun an t-ordachán a chur ar ceal agus féadfaidh an Chúirt ordú den sórt sin a dheonú.
(8) Féadfaidh an Cláraitheoir ordachán faoin alt seo a leasú nó a chúlghairm tráth ar bith.
(9) Féadfaidh an Cláraitheoir, más oiriúnach leis, a chur faoi deara go bhfoilseofar san Iris Oifigiúil, nó ar cibé slí eile is fóirsteanach leis chun faisnéis a thabhairt don phobal, fógra i dtaobh ordachán faoin alt seo agus i dtaobh é a leasú nó a chúlghairm.
Cumhachtaí an Chláraitheora de dhroim alt 16.
17.—(1) Tá feidhm ag an alt seo i gcás ina mbeidh ordachán faoi alt 16 déanta ag an gCláraitheoir agus nach mbeidh an t-ordachán cúlghairthe.
(2) Beidh de dhualgas ar an gcumann áirithe comhshocraíochtaí réasúnacha a dhéanamh chun cistí an chumainn a úsáid le freastal d'iarratais (arna ndéanamh go cuí de réir rialacha an chumainn ag infheisteoirí de chuid an chumainn) chun airgead a bheidh taiscthe nó infheistithe acu ar dhóigh eile a aisíoc.
(3) I gcás ar dealraitheach don Chláraitheoir go bhfuil cionúireacht mhíchuí de chistí an chumainn áirithe á n-úsáid ag an gcumann chun iasachtaí a thabhairt, de rogha ar na comhshocraíochtaí sin a dhéanamh a luaitear i bhfo-alt (2), féadfaidh sé, tar éis fógra a thabhairt don chumann agus caoi a thabhairt dó uiríolla a dhéanamh, iarratas faoi alt 19 a dhéanamh chun na Cúirte chun an cumann a fhoirceannadh.
Dliteanas oifigeach agus seirbhíseach i leith iasachtaí, taiscí agus cistí áirithe.
18.—(1) I gcás cumann do thabhairt iasachta contrártha d'ordachán ón gCláraitheoir faoi alt 10, beidh na hoifigigh nó na seirbhísigh de chuid an chumainn a d'údaraigh an iasacht faoi dhliteanas i gcomhpháirt agus go leithleach maidir le haon chaillteanas ar an iasacht a bhainfidh don chumann.
(2) I gcás cumann do ghlacadh airgid ar taisceadh contrártha d'ordachán ón gCláraitheoir faoi alt 10, nó i gcás cumann do chruinniú cistí contrártha d'alt 6, nó d'ordachán ón gCláraitheoir faoin alt sin, beidh na hoifigigh nó na seirbhisigh de chuid an chumainn a d'údaraigh an t-airgead sin a ghlacadh ar taisceadh nó na cistí sin a chruinniú faoi dhliteanas i gcomhpháirt agus go leithleach maidir le haon chaillteanas ar an airgead a taisceadh amhlaidh nó ar na cistí a cruinníodh amhlaidh a bhain don taisceoir nó don infheisteoir nó do na taisceoirí nó do na hinfheisteoirí lena mbaineann.
Cumainn a fhoirceannadh.
19.—(1) Faoi réir an ailt seo is de réir Chuid VI d'Acht 1963 amháin a fhéadfar cumann a fhoirceannadh, agus dá réir sin, beidh feidhm ag an gCuid sin den Acht sin, faoi réir aon mhodhnuithe is gá, amhail is dá mba chuideachta an cumann.
(2) Chun críocha fheidhm alt 213 d'Acht 1963, féadfaidh an Chúirt cumann a fhoirceannadh faoin alt seo más rud é—
(a) go mbeidh beartaithe ag an gcumann le rún speisialta go ndéanfaidh an Chúirt an cumann a fhoirceannadh;
(b) nach bhfuil an cumann in ann a fhiacha a íoc;
(c) go ndearna an cumann, tar éis fógra ón gCláraitheoir, foráil de na hAchtanna um Chumainn Tionscail agus Soláthair, 1893 go 1978, nó ordachán nó cead a thug an Cláraitheoir faoi na hAchtanna sin, a shárú;
(d) gurb é tuairim na Cúirte go bhfuil sé cóir cothromasach an cumann a fhoirceannadh.
(3) (a) D'ainneoin aon ní in alt 215 (arna fheidhmiú leis an alt seo) d'Acht 1963, féadfaidh an Cláraitheoir iarratas faoin alt sin a dhéanamh chun cumann a fhoirceannadh.
(b) Ní bhainfidh alt 215 (d) d'Acht 1963 le foirceannadh cumainn.
(4) Ní chuirfidh foirceannadh cumainn urchosc ar cheart an Chláraitheora a iarraidh go ndéanfadh an Chúirt é a fhoirceannadh.
(5) Ní fhéadfar cumann a dhíscaoileadh le hionstraim dhíscaoilte.
CUID III
Comhair Chreidmheasa
Forléiriú Chuid III.
20.—(1) Folóidh tagairtí sa Chuid seo do chomhar creidmheasa tagairtí do chumann nach bhfuil feidhm maidir leis, de bhua alt 3 (4) den Acht um Chomhar Creidmheasa, 1966, ag alt 3 (3) den Acht sin.
Leabhair agus doiciméid eile de chuid comhair chreidmheasa a scrúdú.
21.—(1) San alt seo ciallaíonn “duine údaraithe” aon duine nó aon chomhlacht comhar creidmheasa a bheidh údaraithe ag an gCláraitheoir chun críche an ailt seo.
(2) Féadfaidh duine údaraithe, ar an gCláraitheoir á iarraidh sin, agus ar é do thabhairt a údaráis ar aird d'aon duine lena mbaineann, gach tráth réasúnach, cuntais, gníomhais, leabhair, taifid nó doiciméid eile a bhaineann le gnó comhair chreidmheasa a scrúdú agus cóipeanna a dhéanamh díobh nó sleachta a thógáil astu, agus chun aon cheann de na críocha sin féadfaidh sé dul isteach in aon aon áitreabh ina gcoimeádtar aon doiciméid den sórt sin.
(3) Duine údaraithe a bhfuil scrúdú faoin alt seo á dhéanamh aige i ndáil le comhar creidmheasa féadfaidh sé, le ceadú an Chláraitheora, scrúdú den chineál céanna a dhéanamh i ndáil le haon chumann nó comhlacht corpraithe eile atá nó a bhí aon tráth ábhartha comhlachaithe leis an gcomhar creidmheasa, agus féadfaidh sé chun na críche sin aon chumhacht a thugtar le fo-alt (2) a fheidhmiú i ndáil leis an gcumann nó leis an gcomhlacht corpraithe comhlachaithe.
(4) Aon duine a bhfuil aon chuntas, gníomhas, leabhar, taifead nó doiciméad eile de chuid comhair chreidmheasa dá dtagraítear i bhfo-alt (2) nó de chuid cumainn nó comhlachta chorpraithe eile dá dtagraítear i bhfo-alt (3) ina chumhacht, ina sheilbh nó ar a dheis aige, tabharfaidh sé ar aird iad ar dhuine údaraithe á iarraidh sin, ceadóidh sé don duine údaraithe iad a scrúdú agus cóipeanna a dhéanamh díobh nó sleachta a thógáil astu agus tabharfaidh sé aon eolas dó a iarrfaidh sé le réasún maidir le haon ní a bheidh iontu.
(5) I gcás duine údaraithe is comhlacht de chomhair chreidmheasa do dhéanamh scrúdú faoin alt seo, tabharfar tuarascáil ar an scrúdú don Chláraitheoir má iarrann sé é.
Cumhacht an Cláraitheora gnóthaí comhair chreidmheasa a imscrúdú.
22.—(1) Aon uair is dealraitheach don Chláraitheoir gur fóirsteanach sin a dhéanamh ar mhaithe le gnó comhair chreidmheasa a rialáil go hordúil cuí, féadfaidh an Cláraitheoir cigire amháin nó níos mó a cheapadh chun imscrúdú a dhéanamh agus tuarascáil a thabhairt dó, i cibé slí a ordóidh sé, ar ghnóthaí an chomhair chreidmheasa, agus chun na críche sin féadfaidh cigire den sórt sin a cheangal go dtabharfar ar aird gach ceann nó aon cheann de leabhair, de chuntais, de ghníomhais, de thaifid nó de dhoiciméid eile an chomhair chreidmheasa agus féadfaidh sé a oifigigh, a chomhaltaí agus a ghníomhairí a cheistiú faoi mhionn i ndáil le gnó an chomhair chreidmheasa, agus féadfaidh sé aon duine den sórt sin a chur faoi mhionn.
(2) I gcás a measfaidh cigire a cheapfar faoin alt seo chun gnóthaí comhair chreidmheasa a imscrúdú gur gá, chun críche a imscrúdaithe, gnóthaí aon chumainn nó aon chomhlachta chorpraithe eile atá nó a bhí aon tráth ábhartha comhlachaithe leis an gcomhar creidmeasa a imscrúdú freisin, féadfaidh sé, le ceadú an Chláraitheora, sin a dhéanamh, agus tabharfaidh sé tuarascáil don Chláraitheoir ar ghnóthaí an chumainn nó an chomhlachta chorpraithe chomhlachaithe a mhéid a mheasfaidh sé torthaí an dara himscrúdú nó aon imscrúdaithe dá éis sin a bheith ábhartha i ndáil lena imscrúdú ar ghnóthaí an chomhair chreidmheasa.
(3) Na caiteachais go léir a bhainfidh nó a ghabfaidh le himscrúdú faoin alt seo íocfar iad as cistí an chomhair chreidmheasa nó íocfaidh comhaltaí (nó iarchomhaltaí) nó oifigigh an chomhair chreidmheasa iad, i cibé cionúireachtaí a ordóidh an Cláraitheoir.
Forálacha d'fhorlíonadh alt 22.
23.—(1) Déanfaidh oifigeach, comhalta nó gníomhaire de chuid comhair chreidmheasa a bhfuil a ghnóthaí á n-imscrúdú faoi alt 22 gach leabhar, cuntas, gníomhas, taifead nó doiciméad eile is leis an gcumann nó a bhaineann leis an gcumann atá ina chumhacht, ina sheilbh nó ar a dheis ag duine den sórt sin a thabhairt ar aird don chigire áirithe agus tabharfaidh sé fairis sin don chigire áirithe gach cúnamh i ndáil leis an imscrúdú is féidir leis an duine sin le reasún a thabhairt.
(2) Má dhiúltaíonn aon duine is oifigeach, comhalta nó gníomhaire de chuid an chomhair chreidmheasa aon cheist a fhreagairt a chuirfidh an cigire chuige maidir le gnóthaí an chomhair chreidmheasa, beidh an duine ciontach i gcion faoi alt 28.
(3) Faoi réir fho-alt (4), má mheasann an cigire gur gá, chun críche a imscrúdaithe, go ndéanfaí duine nach bhfuil aon chumhacht aige é a cheistiú faoi mhionn a cheistiú amhlaidh, féadfaidh sé iarratas a dhéanamh chun na Cúirte agus féadfaidh an Chúirt, más oiriúnach léi, a ordú don duine sin freastal le go gceisteofaí é faoi mhionn os a comhair i dtaobh aon ní is iomchuí don imscrúdú, agus le linn aon cheistiú den sórt sin—
(a) féadfaidh an cigire páirt a ghlacadh ann trí aturnae nó trí abhcóide;
(b) féadfaidh an Chúirt cibé ceisteanna is oiriúnach léi a chur chuig an duine a bheidh á cheistiú;
(c) freagróidh an duine a bheidh á cheistiú gach ceist a chuirfidh an Chúirt chuige nó a cheadóidh sí a chur chuige, ach féadfaidh sé, ar a chostas fein, aturnae (le habhcóide nó gan abhcóide) a fhostú a mbeidh de chead aige cibé ceisteannaa a chur chuige is oiriúnach leis an gCúirt d'fhonn cabhrú leis aon fhreagraí a thug sé a mhíniú nó agús a chur leo;
agus déanfar nótaí faoin gceistiú a bhreacadh i scríbhinn agus léifear iad don duine a bheidh á cheistiú no léifidh sé féin iad, agus síneoidh sé iad, agus féadfar iad a úsáid i bhfianaise ina choinne dá éis sin.
(4) D'ainneoin aon ní i bhfo-alt (3) (c), féadfaidh an Chúirt, dá rogha féin, cibé costais is oiriúnach léi a cheadú don duine a bheidh á cheistiú agus íocfar mar chuid de chaiteachais an imscrúdaithe aon chostais a cheadófar amhlaidh.
(5) Cuirfidh an Cláraitheoir cóip de gach tuarascáil faoi alt 22 ar aghaidh go dtí an tAire agus go dtí oifig chláraithe an chomhair chreidmheasa, agus tabharfaidh sé cóip don Chúirt freisin i gcás iarratas faoi fho-alt (3) a dhéanamh chun na Cúirte.
(6) Féadfaidh an Cláraitheoir, más oiriúnach leis, a chur faoi deara an tuarascáil a chló agus a fhoilsiú.
(7) Féadfaidh an tAire an tuarascáil faoi fho-alt (5) a leagan faoi bhráid gach Tí den Oireachtas agus is foilsiú faoi phribhléid an foilsiú sin.
(8) (a) I gcás ar dealraitheach don Chláraitheoir tar éis tuarascáil faoi alt 22 a bhreithniú gur chóir do chomhar creidmheasa ar mhaithe le leas an phobail imeachtaí a thionscnamh le haghaidh damáistí, mar gheall ar aon chalaois, míghníomh nó mí-iompar eile i ndáil le tionscnamh nó foirmiú an chomhair chreidmheasa nó le seoladh ghnó an chomhair chreidmheasa, chun aon mhaoin a cuireadh chun mí-úsaide nó a coimeádadh go héagórach a ghnóthú, féadfaidh sé imeachtaí a thionscnamh chun na críche sin in ainm an chomhair chreidmheasa.
(b) Féadfaidh an tAire comhar creidmheasa a shlánú in aghaidh aon chostais nó caiteachais a thabhóidh sé in aon imeachtaí, nó i ndáil le haon imeachtaí, a thionscnófar faoi mhír (a).
(9) Beidh cóip d'aon tuarascáil ó chigire a ceapadh faoi alt 22 inghlactha in aon imeachtaí dlí mar fhianaise ar thuairim an chigire i ndáil le haon ní sa tuarascáil.
(10) Ní chuirfidh aon ní san alt seo de cheangal go nochtfaí don Chláraitheoir nó do chigire a bheidh ceaptha aige—
(a) ag aturnae aon chumarsáid phribhléide a rinneadh leis sa cháil sin, ná
(b) ag baincéirí aon eolas maidir le gnóthaí aon chustaiméara seachas an comhar creidmheasa nó an comhlacht corpraithe eile a bhfuil a ghnóthaí á n-imscrúdú.
(11) I gcás imeachtaí a thionscnamh faoin alt seo, ní chuirfidh aon ní san alt seo de cheangal ar aon duine a ghníomhaigh mar aturnae do chomhar creidmheasa aon chumarsáidí pribhléide a rinneadh leis seachas mar aturnae den sórt sin a nochtadh.
(12) I gcás gnóthaí cumainn (seachas an comhar creidmheasa a luaitear san alt sin) nó gnóthaí aon chomhlachta chorpraithe a bheith á n-imscrúdú faoi alt 22, déanfar tagairtí san alt seo d'oifigigh, do chomhaltaí nó do ghníomhairí de chuid comhair chreidmheasa a fhorléiriú mar thagairtí d'oifigigh, do chomhaltaí nó do ghníomhairí de chuid an chumainn nó an chomhlachta chorpraithe sin.
(13) (a) I gcás ar dealraitheach don Chláraitheoir go raibh aon duine ciontach, i ndáil le comhar creidmheasa a ndearnadh a ghnóthaí a imscrúdú faoi alt 22, in aon chion a bhfuil sé faoi dhliteanas coiriúil ina leith, tarchuirfidh an Cláraitheoir an t-ábhar go dtí an Stiúrthóir Ionchúiseamh Poiblí.
(b) I gcás a dtionscnóidh an Stiúrthóir Ionchuiseamh Poiblí imeachtaí de dhroim tuarascáil a fuair sé faoi mhír (a), beidh de dhualgas ar gach oifigeach, comhalta agus gníomhaire de chuid an chomhair chreidmheasa (seachas cosantóir sna himeachtaí) gach cúnamh a thabhairt dó i ndáil leis an gcúiseamh is féidir leo le réasún a thabhairt.
Cumhacht an Chláraitheora cruinniú speisialta de chomhar creidmheasa a ghairm.
24.—(1) Aon uair arb é tuairim an Chláraitheora, tar éis scrúdú faoi alt 21 nó tar éis imscrúdú faoi alt 22, gur gá sin a dhéanamh ar mhaithe le gnó comhair chreidmheasa a rialáil go hordúil cuí. féadfaidh sé a chur faoi deara cruinniú speisialta den chomhar creidhmheasa a thionól.
(2) Beidh ag cruinniú faoin alt seo na cumhachtaí go léir a bheadh ag cruinniú speisialta a ghairfí de réir rialacha an chomhair chreidmheasa áirithe.
(3) Na caiteachais go léir a bhainfidh nó a ghabhfaidh leis an gcruinniú íocfar iad as cistí an chomhair chreidmheasa, nó íocfaidh comhaltaí (nó iarchomhaltaí) nó oifigigh an chomhair chreidmheasa iad, i cibé cionúireachtaí a ordóidh an Cláraitheoir.
(4) (a) Féadfaidh an Cláraitheoir cibé ordacháin is oiriúnach leis a thabhairt i ndáil le cruinniú a thionólfar faoin alt seo (lena n-áirítear am agus ionad an chruinnithe agus na hábhair a bheidh le plé agus le cinneadh ag an gcruinniú) a ghairm, a thionól agus a sheoladh.
(b) Féadfaidh an Cláraitheoir duine a cheapadh le bheith ina chathaoirleach ag cruinniú a thionólfar faoin alt seo.
(c) Beidh an chumhacht atá ag cruinniú a thionólfar faoin alt seo a chathaoirleach féin a cheapadh infheidhme má mhainníonn an Cláraitheoir ceapadh den sórt sin a dhéanamh.
Cumhacht an Chláraitheora duine a cheapadh mar stiúrthoir ar chomhar creidmheasa.
25.—(1) I gcás arb é tuairim an Chláraitheora, tar éis scrúdú faoi alt 21 nó tar éis imscrúdú faoi alt 22, gur gá sin a dhéanamh ar mhaithe le gnó comhair chreidmheasa a rialáil go hordúil cuí, féadfaidh sé duine a cheapadh chun bheith ina chomhalta de bhord stiúrthóirí an chomhair chreidmheasa.
(2) Gan dochar do ghinearáltacht fho-alt (1), beidh aird ag an gCláraitheoir, sula bhfeidhmeoidh sé cumhacht a thugtar dó leis an alt seo, ar aon idirbhearta airgeadais atá glactha, nó atá i gcúrsa a nglactha, air féin ag an gcomhar creidmheasa agus ar idirbhearta iad, i dtuairim an Chláraitheora, ar dóigh dóibh dochar a dhéanamh do leas gnó an chomhair chreidmheasa a rialáil go hordúil cuí.
(3) Beidh duine a cheapfar faoin alt seo i seilbh oifige ar feadh cibé tréimhse agus ar cibé téarmaí a shonróidh an Cláraitheoir agus, ar an tréimhse sin a bheith caite, féadfaidh an Cláraitheoir an ceapachán a athnuachan go ceann cibé tréimhse nó tréimhsí a shonróidh sé.
(4) Na caiteachais go léir a bhainfidh nó a ghabhfaidh le duine a cheapadh faoin alt seo, lena n-áirítear luach saothair duine den sórt sin, íocfar iad as cistí an chomhair chreidmheasa, nó íocfaidh comhaltaí (nó iarchomhaltaí) nó oifigigh an chomhair chreidmheasa iad, i cibé cionúireachtaí a ordóidh an Cláraitheoir.
(5) Déanfaidh oifigeach, comhalta nó gníomhaire de chuid comhair chreidmheasa an t-eolas go léir a theastóidh ó dhuine a cheapfar faoin alt seo chun a dhualgais a chomhlíonadh go hiomlán agus go sásúil a thabhairt dó gach tráth.
(6) Duine a cheapfar faoin alt seo tabharfaidh sé don Chláraitheoir, i cibé slí agus a mhinice a ordóidh an Cláraitheoir, tuarascáil ar ghnóthaí an chomhair chreidmheasa.
Cumhacht an Chláraitheora a ordú go bhfionrófar glacadh taiscí, iasachtaí nó scaireanna agus íocaíochtaí.
26.—(1) I gcás arb é tuairim an Chláraitheora nach bhfuil comhar creidmheasa in ann, nó gur dóigh nach mbeidh sé in ann ar ball, freastal dá oibleagáidí i leith creidiúnaithe, nó gur fóirsteanach sin ar mhaithe le gnó comhair chreidmheasa a rialáil go hordúil cuí, féadfaidh sé a ordú i scríbhinn don chomhar creidmheasa go ndéanfar glacadh aon suibscríobhanna le haghaidh scaireanna nó aon taiscí nó iasachtaí nar údaraigh sé nó íoc íocaíochtaí nár údaraigh sé amhlaidh, nó glacadh suibscríobhanna, taiscí nó iasachtaí den sórt agus íoc íocaíochtaí den sórt sin, a fhionraí go ceann cibé tréimhse nach faide ná dhá mhí a shonrófar san ordachán.
(2) Beidh éifeacht de réir a théarmaí le hordachán faoin alt seo ach, d'ainneoin ordachán den sórt sin, féadfaidh comhar creidmheasa airgead a fháil ar iasacht ó bhanc nó ó oifigeach don chomhar creidmheasa má thoilíonn an Cláraitheoir i scríbhinn leis an iasacht.
(3) Féadfaidh an Cláraitheoir ordú a iarraidh ar an gCúirt ag daingniú ordachán faoin alt seo nó ordú a iarraidh ag daingniú agus ag síneadh tréimhse feidhme ordachán den sórt sin go ceann cibé tréimhse is iomchuí leis an gCúirt ag féachaint do na himthosca go léir, agus féadfaidh an Chúirt ordú den sórt sin a dheonú.
(4) Féadfaidh an Chúirt, i dteannta nó in ionad ordú a dhéanamh faoi fho-alt (3), cibé ordú eile a dhéanamh i ndáil leis an ábhar is dealraitheach di is gá.
(5) I gcás ordú a dhéanamh faoi fho-alt (3) ag daingniú nó ag síneadh tréimhse feidhme ordachán faoin alt seo, measfar, chun críche alt 33 den Acht um Chomhar Creidmheasa, 1966, nach bhfuil an comhar creidmheasa in ann a fhiacha a íoc.
(6) Féadfar na himeachtaí go léir, nó cuid de na himeachtaí, faoin alt seo nó achomharc i ndáil leis an gcéanna a éisteacht i ndlísheomraí.
(7) Féadfaidh comhar creidmheasa dá dtabharfar ordachán faoin alt seo ordú a iarraidh ar an gCúirt chun an t-ordachán a chur ar ceal agus féadfaidh an Chúirt ordú den sórt sin a dheonú.
(8) Féadfaidh an Cláraitheoir ordachán faoin alt seo a leasú nó a chúlghairm tráth ar bith.
(9) Féadfaidh an Cláraitheoir, más oiriúnach leis, a chur faoi deara go bhfoilseofar san Iris Oifigiúil, nó ar cibé slí eile is fóirsteanach leis chun faisnéis a thabhairt don phobal, fógra i dtaobh ordachán faoin alt seo agus i dtaobh é a leasú nó a chúlghairm.
Cumhachtaí an Chláraitheora de dhroim alt 26.
27.—(1) Tá feidhm ag an alt seo i gcás ina mbeidh ordachán faoi alt 26 déanta ag an gCláraitheoir agus nach mbeidh an t-ordachán cúlghairthe.
(2) Beidh de dhualgas ar an gcomhar creidmheasa áirithe comhshocraíochtaí reasúnacha a dhéanamh chun cistí an chomhair chreidmheasa a úsaid le freastal d'iarratais (arna ndéanamh go cuí de réir rialacha an chomhair chreidmheasa ag taisceoirí nó scairshealbhóirí de chuid an chomhair chreidmheasa) chun airgead a bheidh taiscthe nó suibscríofa acu a aisíoc.
(3) I gcás ar dealraitheach don Chláraitheoir go bhfuil cionúireacht mhíchuí de chistí an chomhair chreidmheasa áirithe á n-úsáid ag an gcomhar creidmheasa chun iasachtaí a thabhairt, de rogha ar na comhshocraíochtaí sin a dhéanamh a luaitear i bhfo-alt (2), féadfaidh sé, tar éis fógra a thabhairt don chomhar creidmheasa agus caoi a thabhairt dó uiríolla a dhéanamh, iarratas a dhéanamh faoi alt 33 den Acht um Chomhar Creidmheasa, 1966, chun an comhar creidmheasa a fhoirceannadh.
CUID IV
Ilghnéitheach
Cionta.
28.—(1) Beidh duine nó cumann ciontach i gcion—
(a) má sháraíonn sé alt 5 (1), 5 (2), 6 (1), 7 (2), 7 (3), 8 (1), 12, 14 (2), 14 (13) (b), 17 (2), 23 (2), 23 (13) (b), 27 (2), 29 (1), 29 (3), 29 (4), 30 (1), 30 (2), 30 (3), 30 (4), 31, 32 nó 36.
(b) má sháraíonn sé nó mura gcomhlíonfaidh sé ordachán nó coinníoll faoin Acht seo,
(c) má mhainníonn nó má dhiúltaíonn sé leabhair, cuntais gníomhais, taifid nó doiciméid eile de chuid cumainn nó comhlachta chorpraithe eile a sholáthar nó faisnéis a thabhairt is gá le réasún i dtaobh aon taifid sna leabhair, sna cuntais, sna gníomhais, sna taifid nó sna doiciméid eile do dhuine údaraithe (de réir brí alt 11 nó 21) atá ag feidhmiú cumhachta a thugtar dó leis an alt sin, nó má bhacann sé é ar dhóigh eile.
(d) má mhainníonn nó má dhiúltaíonn sé leabhair, cuntais, gníomhais, taifid nó doiciméid eile de chuid cumainn nó comhlachta chorpraithe eile a sholáthar do chigire arna cheapadh faoi alt 13 nó 22 nó gach cúnamh is gá le réasún i ndáil leis an imscrúdú a thabhairt do chigire den sórt sin nó mionn a ghlacadh i gcás cigire den sórt sin á cheangal air sin a dhéanamh, nó
(e) má mhainníonn sé an t-eolas go léir a thabhairt a theastóidh ó dhuine a cheapfar faoi alt 15 nó 25 chun a dhualgais a chomhlíonadh go hiomlán agus go sásúil.
(2) Duine atá ciontach i gcion faoin alt seo, dlífear—
(i) ar é a chiontú go hachomair, fíneáil nach mó ná £500 nó, de rogha na cúirte, príosúnacht ar feadh téarma nach faide ná sé mhí, nó iad araon, a chur air, nó
(ii) ar é a chiontú ar díotáil, fíneáil nach mó ná £5,000 nó, de rogha na cúirte, príosúnacht ar feadh téarma nach faide ná trí bliana, nó iad araon, a chur air,
agus má leantar, tar éis an chiontaithe, den sárú nó den mhainneachtain ar ciontaíodh é ina leith, beidh sé ciontach i gcion eile agus dlífear, ar é a chiontú ar díotáil, fíneáil nach mó ná £250 a chur air in aghaidh gach lae a leanfar amhlaidh den sárú nó den mhainneachtain.
(3) I gcás cion faoin Acht seo a dhéanamh ag comhlacht corpraithe nó ag duine a airbheartaíonn bheith ag gníomhú thar ceann comhlachta chorpraithe agus go gcruthófar go ndearnadh amhlaidh é le toiliú nó le ceadú, nó gur urasaíodh a dhéanamh trí aon fhaillí thoiliúil ar thaobh, aon duine is oifigeach don chomhlacht corpraithe, beidh an duine sin freisin ciontach sa chion.
Cumainn do choimeád leabhar cuntais, etc.
29.—(1) Cuirfidh gach cumann faoi deara leabhair chuntais chuí a choimeád i ndáil leis na suimeanna airgid go léir a fuair sé agus a chaith sé, leis na hábhair lenar bhain an t-ioncam agus an caiteachas agus le sócmhainní agus dliteanais uile an chumainn.
(2) Chun críocha fho-alt (1), ní mheasfar leabhair chuntais chuí a bheith á gcoimeád, i ndáil leis na hábhair a luaitear san fho-alt sin, ach amháin i gcás a gcoimeádtar na leabhair sin is gá le léargas fíorcheart a thabhairt ar staid gnóthaí an chumainn agus lena idirbhearta a mhíniú.
(3) Coimeádfar leabhair chuntais cumainn in oifig chláraithe an chumainn nó cibé áit eile is oiriúnach leis an gcoiste bainistí agus féadfaidh comhaltaí an choiste sin iad a iniúchadh gach tráth réasúnach.
(4) Déanfaidh an cumann gach taifead a cheanglaítear a choimeád faoin alt seo a choimeád go ceann tréimhse nach giorra ná sé bliana tar éis an dáta lena mbaineann sé.
Cuntais bhliantúla cumann.
30.—(1) Cuirfidh coiste bainistí cumainn faoi deara go leagfar faoi bhráid chruinniú ginearálta bliantúil an chumainn cuntas ioncaim agus caiteachais don tréimhse, i gcás arb é an chéad chuntas é, ó corpraíodh an cumann agus, in aon chás eile, ón gcuntas roimhe sin, arna dhéanamh amach i ngach cás go dtí deireadh na bliana airgeadais roimhe sin.
(2) Cuirfidh coiste bainistí cumainn faoi deara go n-ullmhófar agus go leagfar faoi bhráid chruinniú ginearálta bliantúil an chumainn clár comhardaithe amhail mar a bhí i ndeireadh na bliana airgeadais roimhe sin.
(3) Tabharfaidh gach cuntas ioncaim agus caiteachais cumainn léargas fíorcheart ar ioncam agus ar chaiteachas an chumainn don tréimhse iomchuí, agus tabharfaidh gach clár comhardaithe léargas fíorcheart ar staid gnóthaí an chumainn amhail mar a bhí i ndeireadh na tréimhse iomchuí.
(4) (a) Beidh cuntas ioncaim agus caiteachais agus clár comhardaithe cumainn i cibé foirm, agus beidh iontu cibé sonraí, a shonróidh an tAire le rialacháin, go ginearálta nó maidir le sain-aicme nó le sain-aicmí cumann a shonrófar faoi threoir cibé nithe is oiriúnach leis an Aire.
(b) Mura sonróidh an tAire a mhalairt sna rialacháin réamhráite, beidh i gcuntas ioncaim agus caiteachais agus i gclár comhardaithe cumainn d'aon bhliain airgeadais na sonraí comhréire don bhliain airgeadais roimhe sin.
(5) Folóidh tagairtí san alt seo do chuntas ioncaim agus caiteachais tagairtí do chuntas sochair agus dochair.
(6) Gach rialachán a dhéanfar faoin alt seo leagfar é faoi bhráid gach Tí den Oireachtas a luaithe is féidir tar éis a dhéanta agus, má dhéanann ceachtar Teach acu sin laistigh den 21 lá a shuífidh an Teach sin tar éis an rialachán a leagan faoina bhráid rún a rith ag neamhniú an rialacháin, beidh an rialachán ar neamhní dá réir sin, ach sin gan dochar d'aon ní a rinneadh roimhe sin faoin rialachán.
Toirmeasc ar fhéimhigh agus ar dhaoine eile.
31.—(1) Duine is féimheach agus a maireann a fhéimheacht fós nó a ciontaíodh ar díotáil in aon chionta lenar bhain calaois nó mí-mhacántacht—
(a) ní duine é a bhunóidh cumann,
(b) ní ghníomhóidh sé mar chomhalta de choiste bainistí cumainn,
(c) ní bheidh páirt ná baint aige, go díreach nó go neamhdhíreach, i mbainistí cumainn, ná
(d) ní cheadóidh sé a ainm a chur ar aghaidh lena thoghadh nó lena cheapadh chun aon oifig dá dtagraítear i mír (b) nó (c).
(2) Aon uair a thiocfaidh duine a bheidh i seilbh oifig dá dtagraítear i bhfo-alt (1) (b) nó (1) (c) chun bheith neamhcháilithe, de bhua an fho-ailt sin, chun bheith i seilbh oifige, scoirfidh sé láithreach de bheith i seilbh na hoifige sin agus measfar gur corrfholúntas an folúntas agus féadfar é a líonadh ar an modh a fhoráiltear d'fholúntas den sórt sin i rialacha an chumainn.
Toirmeasc ar scaireanna inaistarraingthe.
32.—Ní dhéanfaidh cumann nach comhar creidmheasa ná nach cumann nach bhfuil feidhm maidir leis, de bhua alt 3 (4) den Acht um Chomhar Creidmheasa, 1966, ag alt 3 (3) den Acht sin, scaireanna inaistarraingthe a eisiúint.
Athrú ar na teorainneacha airgeadais sa Phríomh-Acht.
33.—(1) Féadfaidh rialacháin arna ndéanamh ag an Aire faoi alt 35 (1) (i) den Acht um Chomhar Creidmheasa, 1966, do dhéanamh athrú ar na teorainneacha airgeadais a fhorordaítear le Cuid I den Sceideal a ghabhann leis an Acht sin, baint a bheith acu le sain-aicme nó le sain-aicmí cumann a shonrófar faoi threoir cibé nithe is oiriúnach leis an Aire, agus féadfar teorainneacha airgeadais éagsúla a shocrú d'aicmí éagsúla cumann.
(2) Ní bheidh feidhm ag an bhforáil in alt 35 (1) den Acht um Chomhar Creidmheasa, 1966, á cheangal ar an Aire dul i gcomhairle leis an gCoiste Comhairleach um Chomhar Creidmheasa, ach amháin i ndáil le rialacháin faoin alt sin a bhaineann le comhair chreidmheasa.
(3) Gach rialachán a dhéanfaidh an tAire de bhun an ailt seo leagfar é faoi bhráid gach Tí den Oireachtas a luaithe is féidir tar éis a dhéanta agus, má dhéanann ceachtar Teach acu sin laistigh den 21 lá a shuífidh an Teach sin tar éis an rialachán a leagan faoina bhráid rún a rith ag neamhniú an rialacháin, beidh an rialachán ar neamhní dá réir sin, ach sin gan dochar d'aon ní a rinneadh roimhe sin faoin rialachán.
Clárú cumainn a chealú.
34.—Leasaítear leis seo alt 9 (1) den Phríomh-Acht, a shonraíonn na cásanna inar féidir leis an gCláraitheoir clárú cumainn a chealú, tríd an méid seo a leanas a chur isteach i ndiaidh mhír (b)—
“(bb) where the society has been wound up by the High Court under the Industrial and Provident Societies Acts, 1893 to 1978;
(bc) where the society has ceased to function or where it has suspended its business for a period of not less than six months.” .
Rialacha cumann a leasú.
35.—(1) D'ainneoin aon ní i rialacha cumainn, déanfaidh an coiste bainistí, le rún a rithfear tráth nach déanaí ná sé mhí tar éis an tAcht seo a rith, cibé leasuithe ar na rialacha sin is gá de dhroim an Achta seo.
(2) Cumann a mhainneoidh fo-alt (1) a chomhlíonadh beidh sé ciontach i gcion agus dlífear ar é a chiontú go hachomair fineáil nach mó ná £500 a chur air.
Toirmeasc ar chuideachtaí iontaobhais infheistíochta taiscí a ghlacadh.
36.—(1) Ní ghlacfaidh ná ní theachtfaidh cuideachta iontaobhais infheistíochta taiscí.
(2) D'ainneoin fho-alt (1), ní dhéanfaidh cuideachta iontaobhais infheistíochta a corpraíodh roimh an 4ú lá de Dheireadh Fómhair, 1978, agus a raibh taiscí glactha nó ar teachtadh aici ar an dáta sin nó roimhe, taiscí a theachtadh tar éis deireadh na tréimhse dhá bhliain dar tosach dáta an Achta seo a rith.
(3) San alt seo tá le “cuideachta iontaobhais infheistíochta” an bhrí chéanna atá leis in Acht an Bhainc Ceannais, 1971.
Leasú ar alt 6 den Moneylenders Act, 1900.
37.—Leasaítear leis seo alt 6 den Money-lenders Act, 1900, tríd an méid seo a leanas a chur isteach i ndiaidh mhír (e):
“or
(f) any class or classes of industrial and provident society in respect of which the Minister for Industry, Commerce and Energy, by order made from time to time declares that, from such date as he may specify in such an order, this Act does not apply.”.
Na hAchtanna dá dTagraítear | |
Industrial and Provident Societies Act, 1893 | 1893, c. 39 |
Money-lenders Act, 1900 | 1900, c. 51 |