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Uimhir 27 de 1924.
ACHT AIRGID, 1924.
CUID I.
CAIN IONCUIM.
Cáin ioncuim agus barra-cháin i gcóir 1924-25.
1.—(1) I gcóir na bliana dar tosach an 6adh lá d'Abrán, 1924, éileofar cáin ioncuim do réir cúig scillinge fén bpunt, agus éileofar barra-cháin i gcóir na bliana san do réir na rátaí seo a leanas:—
Ar scór an chéad dhá-mhíle-punt den ioncum ... ... ... ... | Dada. |
Ar scór na breise os cionn dhá mhíle punt, | |
In aghaidh gach púint den chéad chúig-céad-punt den bhreis ... | Scilling agus reul. |
In aghaidh gach púint den chéad chúig-céad-punt eile den bhreis ... | Dhá scilling. |
In aghaidh gach púint den chéad mhíle-punt eile den bhreis ... | Dhá scilling agus reul. |
In aghaidh gach púint den chéad mhíle-punt eile den bhreis ... | Trí scillinge. |
In aghaidh gach púint den chéad mhíle punt eile den bhreis ... | Trí scillinge agus reul. |
In aghaidh gach púint den chéad mhíle-punt eile den bhreis ... | Ceithre scillinge. |
In aghaidh gach púint den chuid eile den bhreis ... ... ... | Ceithre scillinge agus reul. |
(2) Na forálacha reachtúla iomdha agus na forálacha iomdha eile a bhí i bhfeidhm ar feadh na bliana dar thosach an 6adh lá d'Abrán, 1923, i dtaobh cánach ioncuim agus barra-chánach, beidh éifeacht acu, fé réir forálacha an Achta so, i dtaobh na cánach ioncuim agus na barra-chánach a héileofar mar adubhradh, i gcóir na bliana dar tosach an 6adh lá d'Abrán, 1924.
Us d'íoc ar urúsanna Saorstátacha gan cáin do bhaint as.
2.—(1) Féadfidh an tAire Airgid a ordú maidir le haon urúsanna a tugadh amach roimhe seo no a tabharfar amach ina dhiaidh seo fé n-a údarás go dtuigfar iad do bheith tugtha amach no go dtabharfar iad amach fén gcoiníoll go n-íocfar an t-ús ortha gan cáin do bhaint as.
(2) An t-ús ar gach urús a tugadh amach, no a tuigfar a tugadh amach, fén gcoiníoll roimhráite, íocfar é gan cáin do bhaint as, ach beidh gach ús den tsórt san ionmhuirir fé Chás III. de Sceideal D den Income Tax Act, 1918, agus, i gcás aon chistí fé chúram aon chúirte no aon roinne puiblí do bheith súncálta in aon urúsanna den tsórt san, isé an duine 'na bhfuil na hurúsanna súncálta ina ainm an té a bheidh ionmhuirir amhlaidh ar scór an úis a bheidh ortha.
(3) I gcás ús ar aon urús d'íoc fén alt so gan cáin do bhaint as, soláthróidh gach duine le n-a n-íocfar an t-ús san, agus gach duine a gheobhaidh an t-ús san thar ceann duine atá ina shealbhóir chláruithe no inscríbhte ar an urús, agus fós gach duine a ghníomhuigh mar eadarghabhálaí i gceannach an urúis, soláthróid do sna Coimisinéirí Ioncuim nuair a iarrfid sin ortha é—
(a) ainm agus seola an té le n-ar híocadh an t-ús san, no 'na bhfuaradh an t-ús san thar a cheann, agus fios méid an úis a híocadh no a fuaradh amhlaidh, no (fé mar is gá sa chás)
(b) an té gur ceannuíodh an t-urús san thar a cheann agus fios méid an urúis sin.
(4) Cuirfar le Rial I. de Chás III. de Sceideal D den Income Tax Act, 1918, an clás so a leanas, sé sin le rá:—
(g) ús ar aon urúsanna a tugadh amach fé údarás an Aire Airgid i gcásanna ina n-íocfar an t-ús san gan cáin do bhaint as.
Saoirse o cháin ar Ioncum Déarcaisí sa Bhreatain Mhóir agus i dTuaisceart Éireann.
3.—Deonfar saoirse—
(a) o cháin i gcóir na bliana dar tosach an 6adh lá d'Abrán, 1924, fé Sceideal A den Income Tax Act, 1918, ar chíosanna agus profidí aon tailte, tionóntachán, ionoighreachtaí, no oighreachtaí is le haon ospidéal, scoil phuiblí, no tigh déirce sa Bhreatain Mhóir no i dTuaisceart Éireann, no atá dílsithe in iontaobhaithe sa Bhreatain Mhóir no i dTuaisceart Éireann chun crícheanna déirciúla sa mhéid go gcuirtar an céanna chun crícheanna déirciúla amháin:
Ach in ainneoin aon tsaoirse den tsórt san do lomháil, ní déanfar glana amach ná atharú ar aon cháinmheas ar na maointe fé seach ach beidh sé i bhfeidhm agus tógfar é;
(b) o cháin i gcóir na bliana dar tosach an 6adh lá d'Abrán, 1924, fé Sceideal C den Income Tax Act, 1918, ar aon ús, blianachtaí, dividenda no scaranna de bhlianachtaí, agus o cháin i gcóir na bliana céanna fé Sceideal D den Acht san ar aon ús bliantiúil no íocaíocht bhliantúil eile atá ina chuid d'ioncum aon chólucht daoine no iontaobhacht sa Bhreatain Mhóir no i dTuaisceart Éireann chun crícheanna déirciúla amháin no nách féidir a chur ach chun crícheanna déirciúla amháin do réir na rialacha no na rialachán a bunuíodh le hAcht Páirliminte, cairt, aithne, dintiúir iontaobhachta no uacht sa Bhreatain Mhóir no i dTuaisceart Éireann, agus sa mhéid go gcuirtar an céanna chun crícheanna déirciúla amháin;
(c) o cháin i gcóir na bliana dar tosach an 6adh lá d'Abrán, 1924, fé Sceideal C den Income Tax Act, 1918, ar aon ús, blianachtaí, dividenda no scaranna de bhlianachtaí atá in ainm iontaobhaithe sa Bhreatain Mhóir no i dTuaisceart Éireann, agus nách féidir a chur ach chun deisiú do dhéanamh ar árd-eaglais, coláiste, eaglais no séipeul, no ar fhoirgneamh ná húsáidtear ach chun Dia d'adhra ann, agus sa mhéid go gcuirtar an céanna chun na gcrícheanna san:
Ach ní bhainfidh an t-alt so ach le cás gur leis an ospideul, scoil phuiblí no tigh déirce sin na tailte, na tionóntacháin, na hionoighreachtaí no na hoighreachtaí roimhráite, no go rabhdar dílsithe sna hiontaobhaithe sin, ar an 5adh lá d'Abrán, 1923, no le cás ina dtáinig an t-ús, na blianachtaí, na dividenda, na scaranna de bhliantachtaí, an t-ús bliantúil no na híocaíochta bliantúla eile as súncála no maoin eile a bhí ar seilbh ag an gcólucht daoine no ag an iontaobhacht no ag na hiontaobhaithe sin, no a bhí fé réir na rialacha no na rialachán san, ar an 5adh lá d'Abrán, 1923.
Conas an cháin do chur ar bhónus chostas maireachtana.
4.—Chun crícheanna aon mheasa cánach ioncuim i gcóir aon bhliana, a déanfar an 13adh lá de Mheitheamh, 1924, no ina dhiaidh sin, no nár dhin de, roimhe sin, ní ná beadh dul thairis, no chun crícheanna aon luíodú mar gheall ar cháin ioncuim i gcóir aon bhliana, féadfar aon mhéadú no aon bhreis ar aon tuarastal, luach saothair, pinsean, blianacht, no dualgas, i bhfuirm bónus cogaidh, agus aon mhéadú no breis shealadach eile dá shaghas a deonadh i gcoinnibh an mhéaduithe ar an gcostas maireachtana, féadfar agus tuigfar gurbh fhéidir riamh é chur fé cháin mar thuarastal, luach saothair, pinsean, blianacht, no dualgas, pe'ca aca é, agus ní mar fhor-liúntaisí.
Faoiseamh maidir le stuic, scaranna agus cíosanna áirithe.
5.—(1) Einne gur cuireadh cáinmheas agus cáinmhuirear air i gcóir aon bhliain de sna blianta dar críoch an 5adh lá d'Abrán, 1924, an 5adh lá d'Abrán, 1925, agus an 5adh lá d'Abrán, 1926, fé seach, ar scór ioncuim as stuic, scaranna, no cíosanna sa Bhreatain Mhóir no i dTuaisceart Éireann fé sna rialacha a bhaineann le Cás V. de Sceideal D den Income Tax Act, 1918, mar a leasuíodh é le halt 12 den Acht Airgid, 1923 (Uimh. 21 de 1923), agus má deir sé agus go gcuirfe sé ina luighe ar na Coimisinéirí Ioncuim, ar an gcuma a foráltar leis an alt so, iomlán an ioncuim a bhí aige as na stuic, na scaranna no na cíosanna san an bhlian sin do bheith breis agus fiche per cent. níos lú ná an meán-ioncum gur dineadh, no gur cheart go ndéanfí, cáinmheas agus cáinmhuirear do chur air dá réir ar scór na stoc, na scaranna, no na gcíosanna san, beidh teideal aige chun aisíoc oircad den cháin d'íoc sé agus is có-ionann leis an difríocht idir méid na cánach a híocadh amhlaidh agus an méid a híocfí amhlaidh dá mba do réir iomlán an ioncuim a bhí aige as na stuic, na scaranna, no na cíosanna san an bhliain sin a cuirfí cáinmheas agus cáinmhuirear air.
(2) Isé cuma ina ndéanfar gach éileamh fén alt so ná tré fhógra i scríbhinn do thabhairt do chigire na gcánach agus mioninnste ann ar iomlán an ioncuim a tháinig as na stuic, na scaranna no na cíosanna san i gcóir bliain an cháinmheasa agus i gcóir gach bliain de sna trí bliana roimh bhliain sin an cháinmheasa, agus beidh teideal ag na Coimisinéirí Ioncuim chun glaoch ar pé fianaise is dó leo is gá chun a chur ar a gcumas a fháil amach a bhfuil na mion-innste sin fíor.
(3) Déanfar gach éileamh fén alt so laistigh den aimsir a bheidh ceaptha chun athchomharc do dhéanamh i gcoinnibh an cháinmheasa go mbeidh an t-éileamh á dhéanamh ina thaobh no laistigh de dhá mhí dhéag o dheire na bliana le n-a mbaineann an cáinmheas, pe'ca aca is déanaí.
(4) Einne a dhéanfidh éileamh fén alt so agus a bheidh míshásta le breith na gCoimisinéirí Ioncuim air beidh ceart aige chun athchomharc do dhéanamh chun na gCoimisinéirí Speisialta agus ní bheidh dul thar a mbreith sin ar an athchomharc san.
Luach saothair do dhaoine go bhfuil sé de chúram ortha ús, etc., d'íoc.
6.—(1) Má tá sé de chúram ar dhuine aon ús, dividenda, no íocaíochtaí bliantúla eile d'íoc is iníoctha amach as aon ioncum puiblí seachas ioncum Shaorstáit Éireann no ar scór stocanna, cistí, scaranna, no urúsanna aon chuideachtan, cumainn, fionntair no gnótha choigríche, agus go gco-líonfa sé na coiníollacha atá orduithe ag na Coimisinéirí Ioncuim fé fho-alt (2) d'alt 10 den Acht Airgid, 1923 (Uimh. 21 de 1923), beidh teideal ag an duine sin chun pé luach saothair gur socruíodh ina chóir le Riail 5 de sna Rialacha a bhaineann le Sceideal C den Income Tax Act, 1918, maidir le hús, etc., 'na bhfuil sé de chúram ar dhaoine eile seachas Banc Shasana, Banc na hÉireann, agus Coimisinéirí na bhFiacha Náisiúnta iad d'íoc.
(2) Déanfar Riail 7 de sna Rialacha Ilghnéitheacha a bhaineann le Sceideal D den Income Tax Act, 1918, do léigheamh i gcomhnaí ina dhiaidh seo fé mar a hachtófaí an fo-alt san roimhe seo an uair a hachtuíodh an Riail sin 7.
(3) In ainneoin éinní contrárdha dho in aon achtachán, tuigfar Banc na hÉireann do bheith ina dhuine go bhfuil sé de chúram air dividenda d'íoc do réir brí na Rialacha a bhaineann le Sceideal C den Income Tax Act, 1918, maidir le hús, etc., 'na bhfuil sé de chúram ar dhaoine eile seachas Banc Shasana, Banc na hÉireann, agus Coimisinéirí na bhFiacha Náisiúnta iad d'íoc, agus má dhineann Banc na hÉireann gach ní go n-éilítear leis na Rialacha san go ndéanfí é ag duine go mbeadh sé de chúram air dividenda d'íoc beidh luach saothair iníoctha le Banc na hÉireann do réir forálacha Riail 5 de sna Rialacha san.
(4) Má dhineann Banc na hÉireann gach saghas ní is gá chun go bhféadfar an cháin do mheas agus d'íoc ar scór Stocanna de chuid an Rialtais Bhriotáinigh agus stocanna de chuid na hIndia atá inscríbhte ina leabhair i mBaile Atha Cliath, gheobhaidh an Banc mar luach saothair liúntas a háireofar do réir an méid dividenda a híocadh ar scór na stoc san gur baineadh an cháin asta agus a shocróidh an tAire Airgid.
(5) Tuigfar an t-alt so do theacht i bhfeidhm i dtosach feidhm an Achta Airgid, 1923 (Uimh. 21 de 1923), agus éifeacht do bheith aige o shin i leith.
Cuirfar Rialacha an Chéad Sceidil le Sceideal C den Income Tax Act, 1918.
7.—(1) Déanfar na Rialacha atá leagtha amach sa Chéad Sceideal a ghabhann leis an Acht so do chur le Sceideal C den Income Tax Act, 1918, i ndeire na “Rules applicable to Schedule C,” agus léireofar iad agus beidh éifeacht acu mar chuid de sna Rialacha san.
(2) Tuigfar an t-alt so do theacht i bhfeidhm i dtosach feidhm an Achta Airgid, 1923 (Uimh. 21 de 1923), agus éifeacht do bheith aige o shin i leith.
Faoiseamh ar scór earráide no dul amú.
8.—(1) Einne d'íoc cáin a héilíodh fé mheas cánach ioncuim a dineadh i gcóir aon bhliana áirithe fé Sceideal D, no do réir na Rialacha a bhaineann leis an Sceideal san, má deir sé go raibh an meas ró-árd de dheascaibh earráide no dul amú éigin sa chuntas no sa ráiteas a dhin sé i gcóir an cháinmheasa, féadfa sé faoiseamh d'iarraidh i scríbhinn ar na Coimisinéirí Ioncuim aon uair nách déanaí ná trí bliana tar éis déire na bliana cáinmheasa gur dineadh an cháinmheas ina cóir.
(2) Ar fháil aon iarratais den tsórt san do sna Coimisinéirí Ioncuim féachfid isteach sa scéal agus, fé réir forálacha an ailt seo, tabharfid mar aisíoc pé faoiseamh (maraon le haon fhaoiseamh dá bharr san o bharra-cháin) is ceart agus is réasúnta ar scór na hearráide no an dul amú:
Ach ní tabharfar aon fhaoiseamh fén alt so ar scór earráide ná dul-amú maidir leis an mbun ar ar cheart fiachas an iarratasóra do chomhreamh más rud é gur dineadh an cuntas no an ráiteas ar an mbun no do réir an chleachta ba ghnáth nuair a dineadh an cuntas no an ráiteas.
(3) Ag tabhairt breithe ar aon iarratas fén alt so do sna Coimisinéirí Ioncuim, tabharfid aire do gach ní a bhaineann leis an gcás, agus go sonnrách breithneoid ce'ca thiocfadh as an bhfaoiseamh do dheona, no ná tiocfadh, go saorfí aon chuid de phrofid no d'ioncum an iarratasóra o mhuirear cánach ioncuim no barra-chánach, agus chuige sin féadfidh na Coimisinéirí fiachas an iarratasóra agus cáinmheasa a dineadh air i gcóir blianta eile do chur san áireamh.
(4) Einne ar a ngoillfidh an bhreith a thabharfidh na Coimisinéirí Ioncuim ar iarratas uaidh fén alt so, féadfa sé athchomharc do dhéanamh chun na gCoimisinéirí Speisialta, tar éis fógra thabhairt i scríbhinn do sna Coimisinéirí Ioncuim laistigh de lá is fiche tar éis dóibh-sean a mbreith do chur in úil do.
(5) Leis sin déanfidh na Coimisinéirí Speisialta an t-athchomharc d'éisteacht agus breith do thabhairt air do réir na bprínsiobal is inleanta ag na Coimisinéirí Ioncuim agus iad ag tabhairt breithe ar na hiarrataisí fén alt so agus fé réir na bprínsiobal san, agus déanfid san fé mar a déanfí é i gcás athchomhairc a déanfí chúcha i gcoinnibh cáinmheasa fé Sceideal D agus na forálacha de sna hAchtanna Cánach Ioncuim a bhaineann le n-a leithéid d'athchomharc (áirítear ortha san na forálacha a bhaineann le cás d'aithris chun barúil na hArd-Chúirte d'fháil ar phonc dlí ach ní háirítear ortha forálacha alt 196 den Income Tax Act, 1918) bainfid leis an gcás dá réir sin ach pé atharuithe is gá do dhéanamh ortha:
Ach ní bheidh ceart ag an athchomharcach ná ag na Coimisinéirí Ioncuim chun a éileamh go ndéanfí cás d'aithris chun barúil na hArd-Chúirte d'fháil ach ar phonc dlí a eireoidh maidir le profid no ioncum do chomhreamh.
Leasú ar alt 8 den Acht Airgid, 1923.
9.—Léireofar alt 8 den Acht Airgid, 1923, agus beidh éifeacht aige, agus tuigfar gur léiríodh riamh é agus go raibh éifeacht riamh aige, fé is dá gcuirtí na focail “tax upon” ann roimh an bhfocal “such” sa dara háit ina bhfuil an focal san san alt san.
Leathanú ar bhaint alt 149 den Income Tax Act, 1918.
10.—(1) Fé réir forálacha an ailt seo, bainfidh alt 149 den Income Tax Act, 1918, le breith o bhreacthóir no o bhreitheamh cúirte contae do réir alt 196 den Acht san fé mar a bhaineann sé le breith o sna coimisinéirí generálta no o sna coimisinéirí speisialta.
(2) I ngach cás ina n-éileoidh éinne ar bhreacthóir no ar bhreitheamh cúirte contae fé údarás an ailt seo cás d'aithris agus do shighniú chun barúil na hArd-Chúirte d'fháil air, cuirfidh an duine sin chun clárathóir an bhreacthóra no an bhreithimh chúirte contae an fógra i scríbhinn nách foláir a chur chun cléireach na gcoimisinéirí fé mhír (b) d'fho-alt (1) d'alt 149 den Income Tax Act, 1918.
(3) In aon chás den tsórt san roimhráite íocfar le clárathóir an bhreacthóra no an bhreithimh chúirte contae an táille nách foláir a íoc le cléireach na gcoimisinéirí fe mhír (c) d'fho-alt (1) d'alt 149 den Income Tax Act, 1918.
(4) Léireofar fo-alt (4) den alt san 149 agus beidh éifeacht aige fé mar a cuirfí isteach sa bhfo-alt san—
(a) na focail “or the determination of the recorder or county court judge” tar éis an fhocail “commissioners,” agus
(b) na focail “or has” tar éis an fhocail “have.”
(5) Na focail “and his determination thereon shall be final and conclusive” atá i bhfo-alt (2) d'alt 196 den Income Tax Act, 1918, scuirfid d'éifeacht do bheith aca chó fada is táid buniscionn leis an alt so ach ní níos sia ná san ná ar aon tslí eile.
Comhacht don bhailitheoir chun dlí do chur mar gheall ar cháin ioncuim i gcásanna áirithe.
11.—(1) Sa chás nách mó ná £300 an tsuim atá dlite ar scór cánach a cáinmheasadh go cuibhe fé sna hAchtanna Cánach Ioncuim, féadfidh bailitheoir na gCoimisinéirí Ioncuim, no oifigeach eile dhóibh dar húdaruíodh go cuibhe an cháin sin do bhailiú, féadfa sé dlí do chur ina aimn féin sa Chúirt Chuarda, ar theacht agus tar éis teacht i ngníomh do Chuid II. den Acht Cúirteanna Breithiúnais, 1924 (Uimh. 10 de 1924), chun an tsuim sin atá dlite amhlaidh d'fháil mar fhiacha atá dlite don Aire Airgid.
(2) Sa chás nách mó ná £25 an tsuim atá dlite ar scór cánach a cáinmheasadh go cuibhe fé sna hAchtanna Cánach Ioncuim féadfidh bailitheóir na gCoimisinéirí Ioncuim, no oifigeach eile dhóibh dar hudaruíodh go cuibhe an cháin sin do bhailiú, féadfa sé dlí do chur ina ainm féin sa Chúirt Dúithche, ar theacht agus tar éis teacht i ngníomh do Chuid III. den Acht Cúirteanna Breithiúnais, 1924 (Uimh. 10 de 1924), chun an tsuim sin atá dlite amhlaidh d'fháil mar fhiacha atá dlite don Aire Airgid.
(3) In aon imeacht a bhunóidh bailitheoir no oifigeach eile fén alt so, má tugtar i láthair dúbláid an bhailitheora den cháinmheas no cóip den dúbláid sin atá in ainm bheith deimhnithe mar fhíor-chóip ag oifigeach do sna Coimisinéirí Ioncuim beidh san ina fhianaise dhochlaoite ar an gcáin do bheith cáinmheasta go cuibhe.
(4) Beidh costaisí aon imeachta den tsórt san roimhráite fé réir na dlí agus an chleachta a bhaineann le costaisí a leithéid eile sin d'imeacht chun gnáthfhiacha síbhialta den mhéid chéanna do bhaint amach sa Chúirt chéanna.
CUID II.
CUSTUIM AGUS MAL.
Diúité ar thé.
12.—(1) Muirearófar, gearrfar, agus íocfar cáin chustum do réir cúig pingne an punt ar an té go léir a tabharfar isteach i Saorstát Éireann an 12adh lá de Bhealtaine, 1924, no ina dhiaidh sin, agus roimh an 1adh lá de Lúnasa, 1925, in ionad na cánach custum do réir ocht bpingne an punt is inéilithe anois.
(2) Bainfidh forálacha alt 8 den Finance Act, 1919, leis an diúité a luaidhtear san alt so ach cuirfar an focal “Saorstát Éireann” in ionad na bhfocal “Great Britain and Ireland.”
Diúitéthe nua iomportála do bhuanú.
13.—(1) Na diúitéthe nua iomportála (lasmuich den diúité ar phlátaí ceoil agus ar ghléasanna eile ath-sheinnte ceoil) a forchuireadh ar dtúis le halt 12 den Finance (No. 2) Act, 1915, agus a buanuíodh go dtí an 1adh lá de Bhealtaine, 1924, le halt 14 den Acht Airgid, 1923 (Uimh. 21 de 1923), leanfar d'iad do mhuirearú, do ghearra agus d'íoc an 1adh lá san de Bhealtaine, 1924, agus ón lá san go dtí an 1adh lá de Bhealtaine, 1925.
(2) An diúité ar phlátaí ceoil agus ar ghléasanna eile athsheinnte ceoil, a forchuireadh ar dtúis leis an alt san 12 den Finance (No. 2) Act, 1915, agus a buanuíodh go dtí an 1adh lá de Bhealtaine, 1924, leis an alt san 14 den Acht Airgid, 1923 (Uimh. 21 de 1923), leanfar d'é d'éileamh, do ghearra, agus d'íoc an 1adh lá san de Bhealtaine, 1924, agus ón lá san go dtí an 1adh lá de Lúnasa, 1924.
(3) Bainfidh forálacha alt 8 den Finance Act, 1919, leis na diúitéthe a buanuítear fén alt so ach cuirfar an focal “Saorstát Éireann” in ionad an fhocail “Great Britain and Ireland.”
Na diúitéthe breise ar thorthaí tiormuithe do bhuanú.
14.—(1) Na diúitéthe breise ar thorthaí tiormuithe a forchuireadh ar dtúis le halt 8 den Finance (No. 2) Act, 1915, agus a buanuíodh go dtí an 1adh lá de Lúnasa, 1924, le halt 14 den Acht Airgid, 1923 (Uimh. 21 de 1923), leanfar d'iad do mhuirearú, do ghearra agus d'íoc an 1adh lá san de Lúnasa, 1924, agus ón lá san go dtí an 1adh lá de Lúnasa, 1925.
(2) Bainfidh forálacha alt 8 den Finance Act, 1919, leis na diúitéthe a buanuítear fén alt so ach cuirfar an focal “Saorstát Éireann” in ionad an fhocail “Great Britain and Ireland.”
Diúité ar mhilseoga siuicre.
15.—(1) Muirearófar, gearrfar, agus íocfar diúité custum do réir trí pingne agus trí chúigiú de phingin an punt ar na milseoga siúicre go léir a tabharfar isteach i Saorstát Éireann an 26adh lá d'Abrán, 1924, no ina dhiaidh sin, maraon le haon diúité is ionmhuirir ar scór aon bhiotáille sna milseoga siúicre sin agus in ionad aon diúité a féadfí ar aon tslí eile a chur mar mhuirear ar éinní eile sna milseoga siúicre sin.
(2) I gcás torthaí (nách féidir a chur fé dhiúité mar thorthaí) i sioróip, ná fuil thar tríocha a trí agus trian per cent. d'abhar chun milsithe ionta agus a tabharfar isteach i gcannaí stáin séaluithe muirearófar agus gearrfar an diúité fén alt so do réir an ráta luíoduithe, pingin agus cúigiú de phingin an punt, in ionad an lán-ráta trí pingne agus trí chúigiú de phingin.
(3) San alt so cialluíonn an focal “milseoga siúicre” milseoga a dineadh de shiúicre no d'abhar eile chun milsithe no ina bhfuil an céanna, agus ná fuil cócó ná sacairín ionta, agus foluíonn sé aráin, brioscaí, cácaí, meascáin cháca, putóga agus púdair (nách púdair leighis) a milsíodh le siúicre no le habhar eile chun milsithe seachas sacairín, agus ná fuil cócó ionta, agus fós milseáin, caramel, subhanna, marmaláidí, agus geiléthe, ná fuil cócó ná sacairín ionta, agus fós croicne agus torthaí atá crústaithe, criostalaithe no leasuithe ar aon tslí eile le siúicre no le haon abhar eile chun milsithe seachas sacairín, agus ná fuil cócó ionta.
(4) Bainfidh forálacha alt 8 den Finance Act, 1919, leis an diúité a luaidhtear san alt so ach cuirfar an focal “Saorstát Éireann” ann in ionad an fhocail “Great Britain and Ireland” agus beidh sé fé is dá ndintí milseoga siúicre mar a mínítear san alt so iad do chur sa Dara Sceideal a ghabhann leis an Acht san, sa liost d'earraí go gcuirtar cúig shéú den lán-ráta i mbaint leo mar ráta tosaíochta.
Diúité ar mheascáin chócó.
16.—(1) Muirearófar, gearrfar, agus íocfar diúité custum do réir reul an punt ar gach meascán a dineadh de chócó no ina bhfuil éinní i bhfuirm cócó agus a tabharfar isteach i Saorstát Éireann an 26adh lá d'Abrán, 1924, no ina dhiaidh sin, maraon le haon diúité is ionmhuirir ar scór aon bhiotáille no sacairín in aon mheascán den tsórt san agus in ionad aon diúité a féadfí ar aon tslí eile a chur mar mhuirear ar éinní eile in aon mheascán den tsórt san.
(2) Bainfidh forálacha alt 8 den Finance Act, 1919, leis an diúité a luaidhtear san alt so, ach cuirfar an focal “Saorsát Éireann” ann in ionad an fhocail “Great Britain and Ireland” agus beidh sé fé is dá ndintí meascáin a dineadh de chócó no ina bhfuil éinní i bhfuirm cócó do chur sa Dara Sceideal a ghabhann leis an Acht san, sa liost d'earraí go gcuirtar cúig shéú den lán-ráta i mbaint leo mar ráta tosaíochta.
Méadú ar dhiúité custum ar uiscí búird áirithe.
17.—An diúité custum is ionmhuirir anois, fé alt 7 den Finance Act, 1916, do réir ceithre pingne an galún ar uiscí búird áirithe a háirítear agus a mínítear san alt san, muirearófar, gearrfar, agus íocfar é do réir an ráta mhéaduithe, ocht bpingne an galún, an 26adh lá d'Abrán, 1924, agus ina dhiaidh sin.
Diúité ar choinnle.
18.—Déanfar diúité custum is có-ionann le deich per cent. de luach an earra do mhuirearú, do ghearra, agus d'íoc ar na coinnle go léir maraon le soillseáin agus soillse oíche a tabharfar isteach i Saorstát Éireann an 1adh lá d'Iúl, 1924, no ina dhiaidh sin.
Diúité ar bhróga, ar bhróga ísle, etc.
19.—(1) Déanfar diúité custum is có-ionann le cúig déag per cent. de luach an earra do mhuirearú, do ghearra, agus d'íoc ar na bróga, na bróga ísle, na slipéidí, na golaisí, na hasa agus na paitíní go léir a tabharfar isteach i Saorstát Éireann an 5adh lá de Bhealtaine, 1924, no ina dhiaidh sin, agus, lasmuich de sna saighseanna a háirítear ina dhiaidh seo anso, ar na buinn chumtha agus na sála cumtha go léir (iomlán no ina gcoda) agus ar na huachtair chumtha go léir a tabharfar isteach amhlaidh.
(2) Ní déanfar an diúité a forchuirtar leis an alt so do mhuirearú ná do ghearra ar aon bhuinn chumtha rubair ná sála cumtha rubair, ná ar choda de bhuinn ná de shála den tsórt san ná fuil ceaptha agus nách féidir a úsáid ach mar rud ceangailte de bhuinn no de shála bróga no bróga ísle atá iomlán.
Diúité ar bhuidéil fholmha.
20.—(1) Déanfar diúité custum is có-ionann le tríocha a trí agus trian per cent. de luach an earra (ach amháin i gcás na n-eiscíocht a luaidhtear ina dhiaidh seo anso) do mhuirearú, do ghearra, agus d'íoc ar na buidéil ghloine folamha go léir, de shaghas is gnáth a úsáid i gcóir beorach, fíona no biotáille, agus a tabharfar isteach i Saorstát Éireann, an 12adh lá de Bhealtaine, 1924, no ina dhiaidh sin.
(2) An diúité a forchuirtar leis an alt so ní muirearófar ná ní gearrfar é ar aon bhuidéil déanta de ghloine ghlé no gheal, ná ar aon bhuidéil de shaghas is gnáth a úsáid i gcóir liqueurí, biotáille cumhartha no biotáille leighis agus ná fuil oiriúnach i gcóir biotáillí eile ná i gcóir beorach ná fíona.
Diúitéthe ar ghallúnaigh.
21.—Déanfar diúité custum is có-ionann le deich per cent. de luach an earra do mhuirearú, do ghearra, agus d'íoc ar gach saghas gallúnaí, malartán galúnaí, agus púdar gallúnaí a tabharfar isteach i Saorstát Éireann an 1adh lá d'Iúl, 1924, no ina dhiaidh sin, maraon le haon diúité is ionmhuirir ortha ar scór aon bhiotáille a bheidh ionta.
Diúité stampa ar iontrála custum.
22.—(1) Ar gach fuirm iontrála custum (nách dúbláid d'aon fhuirm den tsórt san) is gá do réir dlí a theacht o iomportálaí no o ghníomhaire iomportálaí a thabharfidh earraí isteach i Saorstát Éireann an 1adh lá de Mheán Fhómhair, 1924, no ina dhiaidh sin, beidh stampa greamathach dar luach reul in aghaidh gach consighneacht earraí a bheidh luaidhte sa bhfuirm iontrála, agus déanfidh an t-iomportálaí no a ghníomhaire an stampa san do ghreamú den bhfuirm iontrála sara dtabharfar an fhuirm iontrála don Oifigeach ceart Custum agus Máil.
(2) Chun crícheanna an ailt seo agus chun gach críche eile tuigfar gur diúité custum an diúité stampa a forchuirtar le fo-alt (1) den alt so ar fhuirmeacha iontrála custum.
(3) Ní bheidh aon iontráil dleathach chun crícheanna na nAchtanna Custum mara mbeidh sé stampuithe fé mar a hiarrtar le fo-alt (1) den alt so.
(4) Chun crícheanna an ailt seo, cialluíonn an focal “consighneacht” aon earraí is gá a iontráil agus nách foláir tuairisc fé leith do thabhairt ortha ar an iontráil sin do réir an Liosta Oifigiúla d'Iomportálacha.
(5) Na forálacha (ar a n-áirítear na forálacha pionóis) atá sa Stamp Duties Management Act, 1891, mar a leasuíodh é le haon Acht ina dhiaidh sin, agus in alt 65 den Post Office Act, 1908, bainfid leis na stampaí a húsáidfar chun crícheanna an ailt seo.
(6) Féadfidh na Coimisinéirí Ioncuim rialacháin do dhéanamh chun deimhin do dhéanamh de go n-íocfar an diúité stampa a forchuirtar leis an alt so agus i gcoitinne, chun forálacha an ailt seo do chur in éifeacht.
(7) Ní bhainfidh forálacha an ailt seo le hiontrála i dtaobh earraí a hiomportáladh tré Phost na mBeart.
Mótair agus cabhaile mótair áirithe ná bainfidh fo-alt (4) d'alt 13 den Finance (No. 2) Act, 1915, leo.
23.—(1) Le linn agus tar éis am rithte an Achta so, ní bhainfidh fo-alt (4) (le n-a dtugtar do mhótair áirithe agus do choda áirithe a théigheann chun mótair do dhéanamh saoirse o sna diúitéthe iomportála nua a luaidhtear ann) d'alt 13 den Finance (No. 2) Act, 1915—
(a) le haon mhótair atá déanta agus oiriúnuithe chun iad d'úsáid agus ná fuiltar chun iad d'úsáid ach mar omnibusanna mótair no chun earraí no ualaí d'iompar i gcúrsaí trádála no feirmeoireachta, agus
(b) le haon chabhaile i gcóir aon mhótar den tsórt san, a tabharfar isteach i Saorstát Éireann an 1adh lá d'Iúl, 1924, no ina dhiaidh sin.
(2) Má cuirtar ina luighe ar na Coimisinéirí Ioncuim aon mhótar a tugadh isteach i Saorstát Éireann an 1adh lá san d'Iúl, 1924, no ina dhiaidh sin, agus ar ar híocadh diúité custum go cuibhe, do bheith déanta agus oiriúnuithe chun é úsáid agus ná fuiltear chun é úsáid ach mar omnibus mótair no chun earraí no ualaí d'iompar i gcúrsaí trádála no feirmeoireachta, féadfidh na Coimisinéirí Ioncuim, fé réir pé coiníollacha (más ann dóibh) is dó leo is ceart d'fhorchur, an diúité custum a híocadh amhlaidh ar an mótar san d'aisíoc, pé cion de a shocróid a bheith íoctha ar scór chassis agus mionpháirteanna (más ann dóibh) an mhótair sin.
Ní bhainfidh alt 8 den Finance Act, 1919, le tobac nealeasuithe.
24.—(1) Sa mhéid go mbaineann alt 8 den Finance Act, 1919, le tobac nea-leasuithe, scuirfidh an t-alt san, ón 26adh lá d'Abrán, 1924, de bhaint a bheith aige leis an tobac san, agus, ar an dáta roimhráite agus ina dhiaidh sin, muirearófar an diúité custum ar thobac nea-leasuithe, i ngach cás, do réir an lán-ráta diúité a bhaineann leis.
(2) Chun crícheanna an ailt seo cuirfar an focal “manufactured tobacco” in ionad an fhocail “tobacco” sa Dara Sceideal a ghabhann leis an Finance Act, 1919, sa liost d'earraí go gcuirtar cúig shéú den lán-ráta i mbaint leo mar ráta tosaíochta.
Muirear minimum diúité chustum.
25.—(1) Sa chás go mba lú ná dhá scilling agus reul, ar an 1adh lá de Mheitheamh, 1924, no ina dhiaidh sin, an diúité custum a bheadh ar aon tsaghas earraí fé leith ar ar bh'fhéidir diúité custum do chur agus a bheadh in aon chonsighneacht no beart amháin, sé sin, nuair a háireofí é do réir na ndlithe bheadh i bhfeidhm de thurus na huaire i dtaobh diúitéthe custum, muirearófar na diúitéthe custum san (ach amháin i gcás den tsórt a luaidhtear ina dhiaidh seo anso) ar na hearraí sin do réir suim mhinimum shocruithe dhá scilling agus reul.
(2) Ní bhainfidh an t-alt so—
(a) le somplaí trádála bona fide a consighneadh chun trádálaithe admhuithe; ná
(b) le haon earraí a hiomportáladh de bhóthar agus an t-iomportálaí á dtionlacan, má cuirtar ina luighe ar na Coimisinéirí Ioncuim nár hiomportáladh iad ach chun úsáide mar sholáthar tighe don iomportálaí, no dá líntighe, no (más seirbhíseach tighe no feirme an t-iomportálaí) dá fhostathóir; ná
(c) le haon earraí a tabharfar isteach i Saorstát Éireann mar bhagáiste, ag aon phaisinéir no ag éinne ar fostú ar aon ghléas iompair atá á úsáid chun earraí d'iomportáil de mhuir, de bhóthar iarainn, de bhóthar, no d'aer, no atá féin á iomportáil.
Athghairm ar dhiúité máil ar chártaí imeartha agus ar cheadúnas i gcóir a leithéidí.
26.—O am rithte an Achta so agus dá éis, beidh stop agus deire leis na diúitéthe máil a forchuirtar i gcóir no ar scór gach paca cártaí imeartha a dintar oiriúnach chun a ndíolta no a n-úsáidthe i Saorstát Éireann, agus i gcóir gach ceadúnais no ar gach ceadúnas atá le tógaint amach gach bliain ag éinne a dhéanfidh agus a dhíolfidh cártaí imeartha i Saorstát Éireann.
Athghairm ar dhiúitéthe cus tum ar earraí áirithe a dintar le biotáille no ina bhfuil biotáille.
27.—Na diúitéthe custum is ionmhuirir fé fho-alt (2) d'alt 81 den Finance (1909-10) Act, 1910, agus fé Chuid II. den Tríú Sceideal a ghabhann leis an Acht san, ar earraí áirithe a luaidhtear agus ina bhfuil biotáille no go n-úsáidtear biotáille chun a ndéanta, scuirfid de bheith ionmhuirir ón 1adh lá de Bhealtaine, 1924.
Athghairm ar dhiúitéthe a forchuirtar leis an Safeguarding of Industries Act, 1921.
28.—Na diúitéthe custum is ionmhuirir fé Chuid I. den Safeguarding of Industries Act, 1921, no de bhua aon orduithe a dineadh fé Chuid II. den Acht san scuirfid de bheith ionmhuirir ón 12adh lá de Bhealtaine, 1924.
Déanfar earraí áirithe athiomportálta do leigint isteach saor o dhiúité.
29.—(1) Ní bhainfidh Alt 6 den Customs and Inland Revenue Act, 1879, le hearraí is féidir a chur fe aon diúité díobh san a forchuirtar le hailt 16, 17, agus 19 go 23 den Acht so fé seach sé sin, sa mhéid gur féidir na hearraí sin do chur fé aon cheann de sna diúitéthe sin.
(2) Gach earra den tsórt a luaidhtear sa bhfo-alt san roimhe seo agus a hath-iomportálfar isteach i Saorstát Éireann tar éis a easportála amach as, beidh sé saor o aon cheann de sna diúitéthe dá dtagartar sa bhfo-alt san má cuirtar ina luighe ar na Coimisinéirí Ioncuim—
(a) nár iomportáladh an earra sarar easportáladh é; no
(b) gur roimh an dáta ar ar dhin diúité ionmhuirir ar dtúis de pé diúité de sna diúitéthe roimhráite is ionmhuirir ar an earra gurb ea a hiomportáladh an earra san ar dtúis; no
(c) gur ar an dáta roimhráite no ina dhiaidh sin a hiomportáladh an earra ar dtúis agus gur híocadh an diúité roimhráite air go cuibhe.
(3) Aon earra a hiomportálfar isteach i Saorstát Éireann tar éis í iomportáil isteach i Saorstát Éireann agus í easportáil amach as mar earra ar turas fé bhanna ní tuigfar í bheith á hath-iomportáil isteach i Saorstát Éireann do réir brí an ailt seo.
Conus a socrófar cad is luach d'earraí indiúité.
30.—Aireofar mar luach ar aon earra chun crícheanna na Coda so den Acht so an praghas a thabharfadh iomportálaí ar an earra dá ndintí an earra do sheachada fé bhanna san áit iomportála agus an luach fartha agus an t-árachas uirthe íoctha, agus íocfar diúité ar an luach san mar a shocróidh na Coimisinéirí Ioncuim é.
CUID III.
DIUITETHE BAIS.
Rátaí diúité estáit.
31.—I gcás daoine a gheobhaidh bás an 1adh lá d'Abrán, 1924, no ina dhiaidh sin, déanfar an scála de rátaí diúité estáit atá leagtha amach sa Dara Sceideal a ghabhann leis an Acht so do chur in ionad an scála atá leagtha amach sa Tríú Sceideal a ghabhann leis an Finance Act, 1919.
Leasú ar alt 2 den Finance Act, 1894.
32.—(1) I gcás duine a gheobhaidh bás an 1adh lá d'Abrán, 1924, no ina dhiaidh sin, léighfar fo-alt (1) d'alt 2 den Finance Act, 1894, fé mar a bheadh an mír seo a leanas i ndiaidh mír (d) dhe—
“(e) Any personal or moveable property situate out of Saorstát Éireann taken as a donatio mortis causâ made by any person dying domiciled in Saorstát Éireann, or taken under a disposition made by any person dying domiciled in Saorstát Éireann and purporting to operate as an immediate gift inter vivos whether by way of transfer, delivery, declaration of trust, or otherwise which shall not have been bona fide made at least three years before the death of the deceased, and any personal or moveable property situate out of Saorstát Éireann taken under any gift, whenever made, by any person dying domiciled in Saorstát Éireann of which bona fide possession and enjoyment shall not have been assumed by the donee immediately upon the gift and thenceforward retained to the entire exclusion of the donor or of any benefit to him by contract or otherwise.”
(2) I gcás maoine a bheidh ag tuitim tar éis bháis duine éagfidh an 1adh lá d'Abrán, 1924, no ina dhiaidh sin, léighfar fo-alt (2) d'alt 2 den Finance Act, 1894, fé mar a bheadh na focail “(other than the property referred to in paragraph (e) of sub-section (1) of this section)” curtha isteach ann díreach tar éis an fhocail “property” agus fé mar a bheadh na focail “or but for the provisions of section 38 of the Stamp Duties (Ireland) Act, 1842, or of section 18 of the Succession Duty Act, 1853,” curtha leis díreach tar éis an fhocail “passes.”
Diúité estáit ar mhaoin shocruithe a luíonn lasmuich de Shaorstát Éireann
33.—I gcás daoine a fuair bás an 1adh lá d'Abrán, 1924, no ina dhiaidh sin, má dineadh maoin a luíonn lasmuich de Shaorstát Éireann d'fhágaint, le huacht no le socrú, ag roinnt daoine i ndiaidh a chéile agus má híocadh diúité leagáide no diúité comharbais uirthi roimh thosach feidhme an Achta so no ina dhiaidh sin, tuigfar chun crícheanna fo-alt (2) d'alt 2 den Finance Act, 1894 (le n-a bhforáltar go dtuigfar gan maoin a luíonn lasmuich de Shaorstát Éireann do bheith ina cuid de mhaoin a thuit tar éis bháis duine ach amháin sa chás ina bhfuil diúité leagáide no comharbais iníoctha uirthi no ina mbeadh sé iníoctha mara mbeadh gaolmhaireacht an té gur thuit an mhaoin chuige) go bhfuil an diúité sin iníoctha ar an maoin tar éis bháis do gach duine fé leith de sna daoine sin i ndiaidh a chéile bíodh gur híocadh suim iomlán an diúité sin tar éis bháis d'éinne amháin fé mar a déanfí i gcás leagáide a fágfí ag éinne amháin.
Athghairm ar na hachtacháin a luaidhtear sa Tríú Sceideal.
34.—Na hachtacháin iomdha a luaidhtear sa Tríú Sceideal a ghabhann leis an Acht so (achtacháin a bhaineann leis na diúitéthe báis ar mhaoin a bheadh ag tuitim tar éis bháis máirnéalach agus saighdiúirí áirithe Briotáineacha agus géilliúnach mBriotáineach eile), beid, sa mhéid a luaidhtear sa tríú colún den Sceideal san, gan baint le maoin a bheidh ag tuitim tar éis bháis éinne a éagfidh an 1adh lá d'Abrán, 1924, no ina dhiaidh sin, agus athghairmtear leis seo iad.
CUID IV.
CAIN PHROFID CORPORAIDE.
Faoiseamh o cháin dúbalta ar phrofid corporáide.
35.—(1) Má dhineann aon chuideachta, a hionchorporuíodh do réir na dlí no fén dlí a bhí i bhfeidhm i Saorstát Éireann agus a dhin no atá fé oblagáid cáin phrofid corporáide d'íoc i Saorstát Éireann, a chur ina luighe ar na Coimisinéirí Ioncuim go bhfuil sé d'oblagáid ar an gcuideachtain sin, agus gur dhineadar, cáin phrofid corporáide d'íoc sa Bhreatain Mhóir no i dTuaisceart Éireann, lomhálfidh na Coimisinéirí Ioncuim faoiseamh do réir an ailt seo o cháin phrofid corporáide ar pé méid de phrofid na cuideachtan (agus é luíoduithe do réir mír (a) den phrovísó a ghabhann le fo-alt (1) d'alt 52 den Finance Act, 1920) is inchurtha fé cháin phrofid corporáide i Saorstát Éireann agus ina theanta san sa Bhreatain Mhóir no i dTuaisceart Éireann.
(2) An faoiseamh o cháin phrofid corporáide a lomhálfar fén alt so is do réir pé ráta de sna rátaí seo a leanas is ísle a lomhálfar é, sé sin le rá:—
(a) an ráta a déanfar amach tré mhéid na cánach profid corporáide is iníoctha i Saorstát Éireann do roinnt, sara ndeonfar aon fhaoiseamh fén alt so, ar mhéid iomlán profid na cuideachtan a cáinmheasadh i Saorstát Éireann mar a luíoduíodh é do réir mír (a) den phrovísó a ghabhann le fo-alt (1) d'alt 52 den Finance Act, 1920; agus
(b) an ráta a déanfar amach tré mhéid na cánach profid corporáide is iníoctha sa Bhreatain Mhóir no i dTuaisceart Éireann do roinnt ar mhéid an phrofid a muirearuíodh sa Bhreatain Mhóir no i dTuaisceart Éireann mar a luíoduíodh é ar an gcuma roimhráite.
(3) Más rud é ná déanfidh cuideachta atá i dteideal chun faoisimh fén alt so ar scór aon tréimhse chuntasaíochta a n-eileamh chun an fhaoisimh sin do chruthú roimh an dáta ar a mbeidh an diúité i gcóir na tréimhse cuntasaíochta san dlite, deonfar an faoiseamh mar aisíoc.
(4) Tabharfar don chigire cánach fógra i scríbhinn i dtaobh aon éilimh faoisimh fén alt so maraon le mion-innste ar an éileamh—
(a) laistigh de dhá mhí tar éis íoc ná cánach profid corporáide sa Bhreatain Mhóir no i dTuaisceart Éirinn i gcóir na tréimhse cuntasaíochta le n-a mbaineann an t-éileamh; no
(b) an 31adh lá de Mhárta, 1925, no roimhe sin, más le haon tréimhse chuntasaíochta dar críoch an 31adh lá de Mhárta, 1924, no dáta roimhe sin, a bhaineann an t-éileamh; no
(c) laistigh de dhá mhí dhéag tar éis deire na tréimhse cuntasaíochta le n-a mbaineann an t-éileamh más le haon tréimhse chuntasaíochta dar críoch aon dáta tar éis an 31adh de Mhárta, 1924, a bhaineann an t-éileamh.
(5) Má bhíonn cuideachta mi-shásta le breith na gCoimisinéirí Ioncuim ar aon éileamh faoisimh fén alt so, no má chuireann an cigire cánach agóid i gcoinnibh aon éilimh den tsórt san, cuirfar an t-éileamh chun na gcoimisinéirí agus éistfid é agus tabharfid breith air chun crícheanna speisialta na nAchtanna Cánach Ioncuim, agus chuige sin beidh acu comhacht chun fínnithe do ghairm agus do scrúdú fé mhionn más oiriúnach leo é agus comhacht, leis, chun socrú i dtaobh an ráta ar a dtabharfar faoiseamh, i dtaobh an méid faoisimh a tabharfar agus i dtaobh gach ní eile a bhaineann leis an éileamh.
(6) Bainfidh alt 149 (a bhaineann le cás d'aithris i gcóir na hArd-Chúirte) agus alt 196 (a bhaineann le hathchomhairc i gcoinnibh breitheanna o sna coimisinéirí speisialta) den Income Tax Act, 1918, mar a leasuítear leis an Acht so iad, bainfid le breitheanna o sna coimisinéirí speisialta ar éilithe a cuirfar fé n-a mbráid fén alt so agus san ar an gcuma 'na mbaineann na hailt sin, agus iad leasuithe amhlaidh fé seach, leis na breitheanna a luaidhtear ionta.
(7) Ní bhainfidh an t-alt so ach le haon tréimhse chuntasaíochta dar críoch an 1adh lá d'Abrán, 1923, no dáta ina dhiaidh sin, agus i gcás cuid de thréimhse chuntasaíochta do bheith roimh an 1adh lá d'Abrán, 1923, agus cuid di ina dhiaidh sin, féadfidh na Coimisinéirí Ioncuim, chun críche an ailt seo, profid iomlán na cuideachtan i gcóir na tréimhse cuntasaíochta san do roinnt ar an gcuid den tréimhse chuntasaíochta san dar críoch an 31adh lá de Mhárta, 1923, agus an chuid di dar thosach an 1adh lá d'Abrán, 1923, do réir faideanna fé seach na gcoda san, agus tuigfar gur tréimhse chuntasaíochta gach cuid de sna coda san den tréimhse chuntasaíochta san chun crícheanna an ailt seo.
Ní déanfar luíodú mar gheall ar íoc cánach sa Bhreatain Mhóir ná i dTuaisceart Éireann.
36.—Nuair a beifar ag meas profid aon chuideachtan chun crícheanna cáin phrofid corporáide ní déanfar aon luíodú mar gheall ar cháin phrofid corporáide d'íoc sa Bhreatain Mhóir ná i dTuaisceart Éireann ná ar oblagáid í íoc.
CUID V.
ILGHNEITHEACH AGUS GENERALTA.
Cánacha ar urúsanna rialtais Briotáineacha áirithe agus ar urúsanna cathrachtúla Briotáineacha áirithe.
37.—(1) Ní oibreoidh alt 47 den Finance (No. 2) Act, 1915 (a bhaineann le saoirse o cháin d'urúsanna rialtais Briotáineacha áirithe) chun capital ná ús aon urúis díobh súd dá dtagartar ann do shaora o aon cháin fé n-a bhféadfí é chur mara mbeadh an t-alt san mar atá sé oiriúnuithe, sé sin, faid a bheidh na hurúsanna san dá gcuid féin, chun tairfe dhóibh féin, ag daoine go bhfuil buan-chomhnaí no gnáth-chomhnaí ortha sa Bhreatain Mhóir no i dTuaisceart Éireann.
(2) Ní oibreoidh alt 63 den Finance Act, 1916 (a bhaineann le saoirse o cháin d'urúsanna cathrachtúla Briotáineacha áirithe) chun capital ná ús aon urúis díobh súd dá dtagartar ann do shaora o aon cháin fé n-a bhféadfí é chur mara mbeadh an t-alt san mar atá sé oiriúnuithe, sé sin faid a bheidh na hurúsanna san dá gcuid féin, chun tairfe dhóibh féin, ag daoine go bhfuil buanchomhnaí no, más géilliúnaigh Briotáineacha iad, gnáth-chomhnaí ortha sa Bhreatain Mhóir no i dTuaisceart Éireann.
(3) Bainfidh an t-alt so—
(a) maidir le diúitéthe báis, le cás ina dtuitfidh maoin tar éis bháis dhuine a éagfidh an 1adh lá d'Abrán, 1924, no ina dhiaidh sin; agus
(b) maidir le cáin ioncuim agus le barra-cháin, le haon bhliain airgeadais a thosnóidh an 6adh lá d'Abrán, 1924, no ina dhiaidh sin.
Chun airgead a bheidh dlite ar scór cánacha agus diúitéthe do bhaint amach.
38.—(1) Gach suim a bheidh dlite ar scór cánach no diúité atá fé chúram agus fé bhainistí na gCoimisinéirí Ioncuim anois no a cuirtar leis an Acht so, no a cuirfar le haon Acht eile a rithfidh an tOireachtas, fén gcúram agus fén mbainistí roimhráite, agus fós gach fíneáil, pionós, no gheallbhruid fé n-a raghfar mar gheall ar aon cháin no diúité den tsórt san, tuigfar gur fiacha iad atá alite don Aire Airgid chun tairfe don Phrímh-Chiste agus beid iníoctha leis na Coimisinéirí Ioncuim agus féadfar (gan dochar d'aon mhódh eile chun iad do bhaint amach) dul chun dlí mar gheall ortha agus iad do bhaint amach le haicsean, no le himeacht oiriúnach eile, ar agra an Phríomh-Aturnae in aon chúirt leorúdaráis.
(2) Ag gabháil le hairgead a bheidh dlite don Phrímh-Chiste no iníoctha leis no dlite no iníoctha chun tairfe dho, beidh, agus tuigfar go raibh riamh, gach ceart, príbhléid, agus tosaíocht atá go dtí so ag gabháil le fiacha atá dlite don Choróin.
Oiriúnú ar achtacháin a bhaineann le bannaí.
39.—(1) O am rithte an Achta so agus dá éis, mar chó-líona ar gach foráil, atá in aon Acht le n-a mbaineann an t-alt so agus le n-a n-iarrtar no le n-a n-udaruítear dul fé bhannaí, is leor dul fé bhannaí leis an Aire Airgid, agus gach luadh no tagairt, atá in aon Acht le n-a mbaineann an t-alt so, do bhanna fé n-ar chuathas fén Acht san no dá réir léireofar é agus raghaidh sé in éifeacht mar ní a fholuíonn luadh no tagairt do bhanna den tsórt chéanna fé n-ar chuathas leis an Aire Airgid.
(2) Gach banna fé n-ar chuathas roimhe seo fé aon Acht no do réir aon Achta le n-a mbaineann an t-alt so (maraon le bannaí fé n-ar chuathas leis na Coimisinéirí Ioncuim de bhua alt 18 den Acht Airgid, 1923 (Uimh. 21 de 1923) agus gach banna fé n-a raghfar ina dhiaidh seo leis an Aire Airgid de bhua an ailt seo, féadfar iad d'fheidhmiú le himeachta ar agra an Phríomh-Aturnae in aon chúirt leor-údaráis.
(3) Baineann an t-alt so le gach Acht do rith Páirlimint na Ríochta Aontuithe agus a bhí i bhfeidhm i Saorstát Éireann an 31adh lá de Mhárta, 1923, agus a bhain le haon cheann de sna cánacha no de sna diúitéthe a luaidhtear san Acht Airgid, 1923 (Uimh. 21 de 1923), no sa Sceideal a ghabhann leis, no a bhain le bainistí aon chánacha no diúitéthe den tsórt san.
Maolú ar an oblagáid seicréideachta i gcásanna áirithe.
40.—An oblagáid i dtaobh seicréideachta a forchuirtar le haon achtachán i dtaobh cánach le n-a mbaineann ordú a dhin an Seanascal fé Acht na gCánach Dúbalta (Faoiseamh), 1923 (Uimh. 8 de 1923), ní choiscfe sí agus tuigfar nár choisc sí riamh dátáin do nochta d'oifigeach údaruithe do Rialtas Thuaiscirt Éireann, pé cinn is gá a nochta dho chun go bhféadfar faoiseamh do thabhairt do réir na socruithe a daingníodh leis an ordú san.
Cúram agus bainistí cánacha agus diúitéthe.
41.—Gach cáin agus diúité a forchuirtar no a buanuítear leis an Acht so dintar leis seo iad do chur fé chúram agus fé bhainistí na gCoimisinéirí Ioncuim.
Mínithe ar Achtanna Custuim agus ar Achtanna Cánach Ioncuim.
42.—(1) San Acht so agus i ngach Acht eile de chuid an Oireachtais a bhaineann leis na custuim, ciallóidh agus folóidh an focal “na hAchtanna Custum” gach Reacht Briotáineach a bhaineann leis na custuim, chó maith leis an Acht so agus le gach Acht eile de chuid an Oireachtais a bhaineann leis na custuim.
(2) San Acht so agus i ngach Acht eile de chuid an Oireachtais a bhaineann le hioncum dúithche ciallóidh agus folóidh an focal “na hAchtanna Cánach Ioncuim” gach Reacht Briotáineach a bhaineann le cáin ioncuim, chó maith leis an Acht so agus le gach Acht eile de chuid an Oireachtais a bhaineann le hioncum dúithche.
Athghairmeanna.
43.—(1) Dintar leis seo na hachtacháin iomdha a háirítear sa Cheathrú Sceideal a ghabhann leis an Acht so d'athghairm sa mhéid a luaidhtear sa tríú colún den Sceideal san.
(2) Beidh éifeacht ón 12adh lá de Bhealtaine, 1924, ag an athghairm a dintar leis an alt so ar an Safeguarding of Industries Act, 1921, agus na hathghairmeanna eile a dintar leis an alt so beidh éifeacht acu an 6adh lá d'Abrán, 1924, agus as san amach, sa mhéid go mbaineann na hachtacháin athghairmthe le cáin ioncuim no le barra-cháin, agus beidh éifeacht acu an 1adh lá d'Abrán, 1924, agus as san amach, sa mhéid go mbaineann na hachtacháin athghairmthe le haon cháin eile no le haon diúité.
Gearr-theideal, léiriú agus tosach feidhme.
44.—(1) Féadfar an tAcht Airgid, 1924, do ghairm den Acht so.
(2) Léireofar Cuid I. den Acht so mar éinní amháin leis na hAchtanna Cánach Ioncuim, agus léireofar Cuid II. den Acht so mar éinní amháin leis na hAchtanna Custum sa mhéid go mbaineann sí le diúitéthe custum, agus sa mhéid go mbaineann sí le diúitéthe máil léireofar í mar éinní amháin leis na Reachta Briotáineacha agus leis na hAchtanna de chuid an Oireachtais a bhaineann le diúitéthe máil agus le bainistí na ndiúitéthe sin.
(3) Tuigfar oiread den Acht so agus bhaineann le cáin ioncuim no le barra-cháin do theacht i bhfeidhm an 6adh lá d'Abrán, 1924, agus beidh éifeacht aige ón lá san amach, agus sa mhéid ná fuil sé bunoscionn leis na téarmaí atá ann tuigfar oiread den Acht so agus bhaineann le haon cháin eile no le haon diúité do theacht i bhfeidhm an 1adh lá d'Abrán, 1924, agus beidh éifeacht aige ón lá san amach.
CEAD SCEIDEAL.
Rialacha a cuirfar leis na Rialacha a bhaineann le Sceideal C.
Rialacha i dtaobh úis, &c., is iníoctha amach as Ioncum Puiblí Shaorstáit Éireann tré Bhanc Náisiúnta na Talmhan.
1. Maidir le haon ús, blianachtaí, dividenda, no scaireanna de bhlianachtaí, is iníoctha amach as Ioncum Puiblí Shaorstáit Éireann agus a tugadh do Bhanc Náisiúnta na Talmhan le híoc no le roinnt, seachadfidh an Banc san do sna coimisinéirí speisialta, nuair a bheidh aon íoc dlite, cuntaisí fírinneacha i leabhair a soláthrófar i gcóir—
(a) gach úis, blianachta, dividenda, no scair de bhlianacht a tugadh do le n'íoc leis na daoine go bhfuil teideal acu chuige;
(b) suim na cánach is ionmhuirir ar gach ceann de sna rudaí sin do réir an ráta a bheidh i bhfeidhm am an íoctha gan baint aisti ach fé mar a ceaduítear leis na hAchtanna Cánach Ioncuim.
2. Sna cuntaisí sin déanfar cuntas fé leith gach duine d'idirdhealú.
3. Beidh gach comhacht riachtanach ag na coimisinéirí speisialta maidir le scrúdú, iniúcha, seiceáil agus réiteach na leabhar agus na gcuntaisí roimhráite, agus déanfid an t-ús, na blianachtaí, na dividenda agus na scaireanna de bhlianachtaí do cháinmheas agus do mhuirearú do reir an ráta cánach a bheidh i bhfeidhm am an íoctha ach suim na saoirsí a lomhálfid (má lomhálaid iad) de luíodú ortha, agus tabharfid fógra do Bhanc Náisiúnta na Talmhan i dtaobh an mhéid a cáinmheasadh agus a muirearadh amhlaidh.
4. Sara ndinidh Banc Náisiúnta na Talmhan aon íoc cimeádfidh an Banc méid na cánach chun críche na nAchtanna Cánach Ioncuim.
5. Tuigfar cimeád an mhéide sin do bheith ina íoc cánach a dhin na daoine go raibh teideal acu chun an úis, na mblianacht, na ndividenda, no na scaireanna de bhlianachtaí, agus lomhálfa siad-san é nuair a gheobhaid iarsma na nithe sin agus tabharfar adhmáil agus saora do Bhanc Náisiúnta na Talmhan ar shuim is ionann agus an méid a cimeádadh fé is dá n-íoctí an tsuim sin dáiríribh.
6. Íocfar leis an Ard-Chuntasóir Ioncuim aon airgead a cuirfar i leataoibh agus a cimeádfar amhlaidh.
DARA SCEIDEAL.
Scála de Rátaí Diúité Estáit.
I gcás Luach Colna an Estáit do bheith | Beidh Diúité Estáit iníoctha do réir an Ráta so per cent. | |||
| £ |
| £ |
|
Os cionn | 100 | gan bheith os cionn | 500 | 1 |
,, | 500 | ,, ,, | 1,000 | 2 |
,, | 1,000 | ,, ,, | 5,000 | 3 |
,, | 5,000 | ,, ,, | 10,000 | 4 |
,, | 10,000 | ,, ,, | 15,000 | 5 |
,, | 15,000 | ,, ,, | 20,000 | 6 |
,, | 20,000 | ,, ,, | 25,000 | 7 |
,, | 25,000 | ,, ,, | 30,000 | 8 |
,, | 30,000 | ,, ,, | 40,000 | 9 |
,, | 40,000 | ,, ,, | 50,000 | 10 |
,, | 50,000 | ,, ,, | 60,000 | 11 |
,, | 60,000 | ,, ,, | 70,000 | 12 |
,, | 70,000 | ,, ,, | 90,000 | 13 |
,, | 90,000 | ,, ,, | 110,000 | 14 |
,, | 110,000 | ,, ,, | 130,000 | 15 |
,, | 130,000 | ,, ,, | 150,000 | 16 |
,, | 150,000 | ,, ,, | 175,000 | 17 |
,, | 175,000 | ,, ,, | 200,000 | 18 |
,, | 200,000 | ,, ,, | 225,000 | 19 |
,, | 225,000 | ,, ,, | 250,000 | 20 |
,, | 250,000 | ,, ,, | 300,000 | 21 |
,, | 300,000 | ,, ,, | 350,000 | 22 |
,, | 350,000 | ,, ,, | 400,000 | 23 |
,, | 400,000 | ,, ,, | 450,000 | 24 |
,, | 450,000 |
|
| 25 |
TRIU SCEIDEAL.
Achtacháin a hathghairmtear maidir le maoin a bheidh ag tuitim tar éis bháis máirnéalach agus saighdiúirí áirithe Briotáineacha agus géilliúnach áirithe eile Briotáineach.
Siosón agus Caibideal. | Gearr-theideal. | Méid na hAthghairme. |
57 & 58 Vict. c. 30. | Finance Act, 1894. | I bhfo-alt (1) d'alt 8 na focail “and for the exemption of the property of common seamen, marines, or soldiers who are slain or die in the service of Her Majesty.” |
63 & 64 Vict. c. 7. | Finance Act, 1900. | Alt 14. |
4 & 5 Geo. V. c. 76. | Death Duties (Killed in War) Act, 1914. | An tAcht uile. |
5 & 6 Geo. V. c. 89. | Finance (No. 2) Act, 1915. | Alt 46. |
7 & 8 Geo. V. c. 31. | Finance Act, 1917. | Alt 29. |
8 & 9 Geo. V. c. 15. | Finance Act, 1918. | Alt 14 |
9 & 10 Geo. V. c. 32. | Finance Act, 1919. | Alt 31. |
11 & 12 Geo. V. c. 32. | Finance Act, 1921. | Alt 43. |
CEATHRU SCEIDEAL.
Achtacháin a hAthghairmtear.
Siosón agus Caibideal. | Gearr-theideal. | Méid na hAthghairme. |
16 & 17 Vict. c. 107. | Customs Consolidation Act, 1853. | Ailt 114 agus 115. |
25 & 26 Vict. c. 22. | Revenue Act, 1862. | Ailt 27 go 37 agus an méid de Seideal C a bhaineann le cártaí imeartha. |
54 & 55 Vict. c. 38. | Stamp Duties Management Act, 1891. | In alt 26 na focail “or playing cards.” |
8 Edw. VII. c. 16. | Finance Act, 1908. | I bhfo-alt (4) d'alt 4 na focail “and playing cards.” |
10 Edw. VII. & 1 Geo. V. c. 8. | Finance (1909-10) Act, 1910. | Fo-alt (2) d'alt 81 agus Cuid II. den Triú Sceideal. |
8 & 9 Geo. V. c. 40. | Income Tax Act, 1918. | Alt 2 ón bhfocal “except” go deire an ailt; alt 22; fo-alt (3) d'alt 105; alt 131; mír (b) d'fho-alt (2) d'alt 157 o sna focail “and weekly” go deire na míre; fo-alt (4) d'alt 157; fo-alt (2) d'alt 169; míreanna (b) agus (c) d'alt 236; Riail 2 de sna Rialacha a bhaineann le Cásanna I. agus II. de Sceideal D. |
11 & 12 Geo. V. c. 32. | Finance Act, 1921. | Ailt 13 agus 29; alt 53 thosach an ailt go dtí na focail “Finance Act, 1920, and.” |
11 & 12 Geo. V. c. 47. | Safeguarding of Industries Act, 1921. | An tAcht uile. |
12 & 13 Geo. V. c. 17. | Finance Act, 1922. | Fo-alt (2) d'alt 18 agus an provísó a ghabhann le fo-alt (3) d'alt 18. |
Ailt 16 agus 18. |
Number 27 of 1924.
FINANCE ACT, 1924.
ARRANGEMENT OF SECTIONS
INCOME TAX
CUSTOMS AND EXCISE
DEATH DUTIES
Estate duty on settled property situate out of Saorstát Eireann. | |
CORPORATION PROFITS TAX
No deduction for tax paid in Great Britain or Northern Ireland. |
MISCELLANEOUS AND GENERAL
Taxation on certain British government and municipal securities. | |
Rules to be added to the Rules applicable to Schedule C
Scale of Rates of Estate Duty
Enactments repealed in relation to property passing on the deaths of certain British sailors and soldiers, and certain other British subjects
Enactments repealed
Acts Referred to | |
No. 21 of 1923 | |
No. 10 of 1924 | |
No. 8 of 1923 | |
Number 27 of 1924.
FINANCE ACT, 1924.
PART I.
INCOME TAX.
Income tax and super tax for 1924-25.
1.—(1) Income tax shall be charged for the year beginning on the 6th day of April, 1924, at the rate of five shillings in the pound, and super tax shall be charged-for that year at the following rates:—
In respect of the first two thousand pounds of the income | Nil. |
In respect of the excess over two thousand pounds, | |
For every pound of the first five hundred pounds of the excess | One shilling and sixpence. |
For every pound of the next five hundred pounds of the excess | Two shillings. |
For every pound of the next one thousand pounds of the excess | Two shillings and sixpence. |
For every pound of the next one thousand pounds of the excess | Three shillings. |
For every pound of the next one thousand pounds of the excess | Three shillings and sixpence. |
For every pound of the next one thousand pounds of the excess | Four shillings. |
For every pound of the remainder of the excess | Four shillings and sixpence. |
(2) The several statutory and other provisions which were in force during the year beginning on the 6th day of April, 1923, in relation to income tax and super tax shall, subject to the provisions of this Act, have effect in relation to the income tax and the super tax to be charged as aforesaid, for the year beginning on the 6th day of April, 1924.
Payment of interest on Saorstát securities without deduction of tax.
2.—(1) The Minister for Finance may direct that any securities already issued or hereafter to be issued under his authority shall be deemed to have been, or shall be, issued subject to the condition that the interest thereon shall be paid without deduction of tax.
(2) The interest on all securities issued, or deemed to have been issued, subject to the condition aforesaid shall be paid without deduction of tax, but all such interest shall be chargeable under Case III. of Schedule D of the Income Tax Act, 1918, and, where any funds under the control of any court or public department are invested in any such securities, the person in whose name the securities are invested shall be the person so chargeable in respect of the interest thereon.
(3) Where interest on any security is paid under this section without deduction of tax, every person to whom such interest is paid, and every person who receives such interest on behalf of a registered or inscribed holder of the security, and also every person who has acted as an intermediary in the purchase of the security, shall, on being so required by the Revenue Commissioners, furnish to them—
(a) the name and address of the person to whom such interest has been paid, or on whose behalf such interest has been received, and the amount of the interest so paid or received, or (as the case may require)
(b) the person on whose behalf such security was purchased and the amount of such security.
(4) There shall be added to Rule I. of Case III. of Schedule D of the Income Tax Act, 1918, the following clause, that is to say—
(g) interest on any securities issued under the authority of the Minister for Finance—cases where such interest is paid without deduction of tax.
Exemption of income of charities in Great Britain and Northern Ireland.
3.—Exemption shall be granted—
(a) from tax for the year beginning on the 6th day of April, 1924, under Schedule A of the Income Tax Act, 1918, in respect of the rents and profits of any lands, tenements, hereditaments, or heritages belonging to any hospital, public school, or almshouse in Great Britain or Northern Ireland, or vested in trustees in Great Britain or Northern Ireland for charitable purposes so far as the same are applied to charitable purposes only:
Provided that any assessment upon the respective properties shall not be vacated or altered, but shall be in force and levied, notwithstanding the allowance of any such exemption;
(b) from tax for the year beginning on the 6th day of April, 1924, under Schedule C of the Income Tax Act, 1918, in respect of any interest, annuities, dividends, or shares of annuities, and from tax for the same year under Schedule D of the said Act in respect of any yearly interest or other annual payment, forming part of the income of any body of persons or trust in Great Britain or Northern Ireland for charitable purposes only, or which, according to the rules or regulations established by Act of Parliament, charter, decree, deed of trust, or will in Great Britain or Northern Ireland are applicable to charitable purposes only, and so far as the same are applied to charitable purposes only;
(c) from tax for the year beginning on the 6th day of April, 1924, under Schedule C of the Income Tax Act, 1918, in respect of any interest, annuities, dividends, or shares of annuities, in the names of trustees in Great Britain or Northern Ireland, and applicable solely towards the repairs of any cathedral, college, church, or chapel, or any building used solely for the purpose of divine worship, and so far as the same are applied to those purposes:
Provided that this section shall only apply where the lands, tenements, hereditaments, or heritages aforesaid belonged to such hospital, public school, or almshouse, or were vested in such trustees, on the 5th day of April, 1923, or where the interest, annuities, dividends, shares of annuities, yearly interest, or other annual payments arise from investments or other property which were held by such body of persons, trust, or trustees, or were subject to such rules or regulations, on the 5th day of April, 1923.
Method of charging cost of living bonus.
4.—For the purposes of any assessment to income tax for any year which is made on or after, or has not become final and conclusive before, the 13th day of June, 1924, or of any deduction on account of income tax for any year, any increase of or addition to any salary, remuneration, pension, annuity, or stipend by way of war bonus, and any other like temporary increase or addition granted in order to meet the rise in the cost of living, shall be, and shall be deemed always to have been, chargeable to tax as salary, remuneration, pension, annuity, or stipend, as the case may be, and not as perquisites.
Relief in respect of certain stocks, shares, and rents.
5.—(1) If any person who has been assessed and charged to tax for any of the years ending on the 5th day of April, 1924, the 5th day of April, 1925, and the 5th day of April, 1926, respectively in respect of income arising from stocks, shares, or rents in Great Britain or Northern Ireland under the rules applicable to Case V. of Schedule D of the Income Tax Act, 1918, as amended by section 12 of the Finance Act, 1923 (No. 21 of 1923), claims and proves to the satisfaction of the Revenue Commissioners in the manner provided by this section that the total amount of his actual income arising from such stocks, shares, or rents for that year is less by more than twenty per cent, than the average income on which he has or should have been assessed and charged in respect of such stocks, shares, or rents, he shall be entitled to repayment of such part of the tax paid by him as is equal to the difference between the amount of the tax so paid and the amount which would have been so paid if he had been assessed or charged on the total amount of his actual income arising from such stocks, shares, or rents for that year.
(2) Every claim under this section shall be made by giving notice in writing to the inspector of taxes setting out particulars of the total amount of the actual income arising from such stocks, shares, or rents for the year of assessment and for each of the three years preceding the said year of assessment, and the Revenue Commissioners shall be entitled to call for such evidence as they may deem necessary to enable them to ascertain the correctness of such particulars.
(3) Every claim under this section shall be made within the time limited for an appeal against the assessment in respect of which the claim is made or within twelve months from the end of the year to which the assessment relates, whichever shall be the later.
(4) Any person making a claim under this section who is dissatisfied with the decision of the Revenue Commissioners thereon shall have a right of appeal to the special commissioners whose determination on such appeal shall be final and conclusive.
Remuneration of persons entrusted with the payment of interest, etc.
6.—(1) Where a person entrusted with the payment of any interest, dividends, or other annual payments payable out of any public revenue other than that of Saorstát Eireann or in respect of the stocks, funds, shares, or securities of any foreign company, society, adventure, or concern complies with the conditions prescribed by the Revenue Commissioners under sub-section (2) of section 10 of the Finance Act, 1923 (No. 21 of 1923), such person shall be entitled to such remuneration as is provided for by Rule 5 of the Rules applicable to Schedule C of the Income Tax Act, 1918, as to interest, etc., with the payment of which persons other than the Bank of England, the Bank of Ireland, and the National Debt Commissioners are entrusted.
(2) Rule 7 of the Miscellaneous Rules applicable to Schedule D of the Income Tax Act, 1918, shall at all times hereafter be read as if at the time of the enactment of the said Rule 7 the foregoing sub-section had been enacted.
(3) Notwithstanding anything to the contrary contained in any enactment, the Bank of Ireland shall be deemed to be a person entrusted with the payment of dividends within the meaning of the Rules applicable to Schedule C of the Income Tax Act, 1918, as to interest, etc., with the payment of which persons other than the Bank of England, the Bank of Ireland, and the National Debt Commissioners are entrusted, and, where the Bank of Ireland does all things required by those Rules to be done by a person entrusted with the payment of dividends, remuneration shall be payable to the Bank of Ireland in accordance with the provisions of Rule 5 of the said Rules.
(4) Where the Bank of Ireland does all such things as are necessary to enable the tax to be assessed and paid in respect of British Government Stocks and India Stocks inscribed in its books in Dublin, the Bank shall receive as remuneration an allowance to be calculated by reference to the amount of dividends paid in respect of such Stocks from which tax is deducted and to be fixed by the Minister for Finance.
(5) This section shall be deemed to have come into force and had effect as on and from the commencement of the Finance Act, 1923 (No. 21 of 1923).
Rules in First Schedule added to Schedule C of Income Tax Act, 1918.
7.—(1) The Rules set out in the First Schedule to this Act shall be added to Schedule C of the Income Tax Act, 1918, at the end of the “Rules applicable to Schedule C” and shall be construed and take effect as part of those Rules.
(2) This section shall be deemed to have come into force and had effect as on and from the commencement of the Finance Act, 1923 (No. 21 of 1923).
Relief in respect of error or mistake.
8.—(1) If any person who has paid tax charged under an assessment to income tax made for any year under Schedule D, or according to the Rules applicable to that Schedule, alleges that the assessment was excessive by reason of some error or mistake in the return or statement made by him for the purposes of the assessment, he may, at any time not later than three years after the end of the year of assessment for which the assessment was made, make an application in writing to the Revenue Commissioners for relief.
(2) On receiving any such application the Revenue Commissioners shall inquire into the matter and shall, subject to the provisions of this section, give by way of repayment such relief (including any consequential relief from super-tax) in respect of the error or mistake as is reasonable and just:
Provided that no relief shall be given under this section in respect of an error or mistake as to the basis on which the liability of the applicant ought to have been computed where the return or statement was in fact made on the basis or in accordance with the practice generally prevailing at the time when the return or statement was made.
(3) In determining any application under this section the Revenue Commissioners shall have regard to all the relevant circumstances of the case, and in particular shall consider whether the granting of relief would result in the exclusion from charge to income tax or super-tax of any part of the profits or income of the applicant, and for this purpose the Commissioners may take into consideration the liability of the applicant and assessments made on him in respect of other years.
(4) Any person who is aggrieved by the determination of the Revenue Commissioners on an application made by him under this section may, on giving notice in writing to those Commissioners within twenty-one days after the notification to him of their determination, appeal to the Special Commissioners.
(5) The Special Commissioners shall thereupon hear and determine the appeal in accordance with the principles to be followed by the Revenue Commissioners in determining the applications under this section, and subject thereto, in like manner as in the case of an appeal to them against an assessment under Schedule D, and the provisions of the Income Tax Acts relating to such an appeal (including the provisions relating to the statement of a case for the opinion of the High Court on a point of law but excluding the provisions of section 196 of the Income Tax Act, 1918) shall apply accordingly with any necessary modifications:
Provided that neither the appellant nor the Revenue Commissioners shall be entitled to require a case to be stated for the opinion of the High Court otherwise than on a point of law arising in connection with the computation of profits or income.
Amendment of section 8 of the Finance Act, 1923.
9.—Section 8 of the Finance Act, 1923, shall be construed and have effect, and shall be deemed always to have been construed and had effect, as if the words “tax upon” were inserted therein before the word “such” where that word secondly appears in the said section.
Extension of application of section 149 of Income Tax Act, 1918.
10.—(1) Section 149 of the Income Tax Act, 1918, shall, subject to the provisions of this section, apply to a determination given by a recorder or county court judge pursuant to section 196 of that Act in like manner as it applies to a determination by the general commissioners or the special commissioners.
(2) The notice in writing required under paragraph (b) of sub-section (1) of section 149 of the Income Tax Act 1918, to be addressed to the clerk to the commissioners shall, in every case in which a recorder or county court judge is under the authority of this section required by any person to state and sign a case for the opinion of the High Court thereon, be addressed by such person to the registrar of the recorder or county court judge.
(3) The fee required under paragraph (c) of sub-section (1) of section 149 of the Income Tax Act, 1918, to be paid to the clerk to the commissioners shall in any such case as aforesaid be paid to the registrar of the recorder or county court judge.
(4) Sub-section (4) of the said section 149 shall be construed and have effect as if there were inserted in that sub-section—
(a) after the word “commissioners,” the words “or the determination of the recorder or county court judge,” and
(b) after the word “have,” the words “or has.”
(5) The words “and his determination thereon shall be final and conclusive ” in sub-section (2) of section 196 of the Income Tax Act, 1918, in so far as they are inconsistent with this section but no further or otherwise, shall cease to have effect.
Power of collector to sue for income tax in certain cases.
11.—(1) Where the amount due in respect of a tax duly assessed under the Income Tax Acts does not exceed £300, the collector or other officer of the Revenue Commissioners duly authorised to collect the said tax may, on and after the coming into operation of Part II. of the Courts of Justice Act, 1924 (No. 10 of 1924), sue in his own name in the Circuit Court for the said amount so due as a debt due to the Minister for Finance.
(2) Where the amount due in respect of a tax duly assessed under the Income Tax Acts does not exceed £25, the collector or other officer of the Revenue Commissioners duly authorised to collect the said tax may, on and after the coming into operation of Part III. of the Courts of Justice Act, 1924 (No. 10 of 1924), sue in his own name in the District Court for the said amount so due as a debt due to the Minister for Finance.
(3) In any proceeding brought by a collector or other officer under this section, the production of the collector's duplicate of the assessment of the tax or a copy of such duplicate purporting to be certified as a true copy by an officer of the Revenue Commissioners shall be conclusive evidence of the due assessment of the tax.
(4) The costs of any such proceeding as aforesaid shall be subject to the law and practice applicable to the costs of a like proceeding for the recovery of an ordinary civil debt of like amount in the same Court.
PART II.
CUSTOMS AND EXCISE.
Duty on tea.
12.—(1) A customs duty at the rate of five pence on the pound shall be charged, levied, and paid on all tea imported into Saorstát Eireann on or after the 12th day of May, 1924, and before the 1st day of August, 1925, in lieu of the customs duty at the rate of eight pence on the pound now chargeable.
(2) The provisions of section 8 of the Finance Act, 1919, shall apply to the duty mentioned in this section with the substitution of the expression “Saorstát Eireann” for the expression “Great Britain and Ireland.”
Continuance of new import duties.
13.—(1) The new import duties (except the duty on records and other means of reproducing music) which were first imposed by section 12 of the Finance (No. 2) Act, 1915, and were continued up to the 1st day of May, 1924, by section 14 of the Finance Act, 1923 (No. 21 of 1923), shall continue to be charged, levied, and paid on and from the said 1st day of May, 1924, up to the 1st day of May, 1925.
(2) The duty on records and other means of reproducing music which was first imposed by the said section 12 of the Finance (No. 2) Act, 1915, and was continued up to the 1st day of May, 1924, by the said section 14 of the Finance Act, 1923 (No. 21 of 1923), shall continue to be charged, levied, and paid on and from the said 1st day of May, 1924, up to the 1st day of August, 1924.
(3) The provisions of section 8 of the Finance Act, 1919, shall apply to the duties continued under this section with the substitution of the expression “Saorstát Eireann” for the expression “Great Britain and Ireland.”
Continuance of additional duties on dried fruits.
14.—(1) The additional duties on dried fruits which were first imposed by section 8 of the Finance (No. 2) Act, 1915, and were continued up to the first day of August, 1924, by section 14 of the Finance Act, 1923 (No. 21 of 1923), shall continue to be charged, levied, and paid on and from the said 1st day of August, 1924, up to the 1st day of August, 1925.
(2) The provisions of section 8 of the Finance Act, 1919, shall apply to the duties continued under this section with the substitution of the expression “Saorstát Eireann ” for the expression “Great Britain and Ireland.”
Duty on sugar confectionery.
15.—(1) A customs duty at the rate of three and three-fifths pence on the pound shall be charged, levied, and paid on all sugar confectionery imported into Saorstát Eireann on or after the 26th day of April, 1924, in addition to any duty which may be chargeable in respect of any spirits contained in such sugar confectionery but in lieu of any duty which might otherwise be chargeable on any other ingredient contained in such sugar confectionery.
(2) In the case of fruit (not liable to duty as fruit) in syrup, containing not more than thirty-three and one-third per cent. of sweetening matter and imported in sealed tins or cans, the duty under this section shall be charged and levied at the reduced rate of one and one-fifth pence on the pound in lieu of the full rate of three and three-fifths pence.
(3) In this section the expression “sugar confectionery” means confectionery made from or containing sugar or other sweetening matter and not containing cocoa or saccharin, and includes breads, biscuits, cakes, cake mixtures, puddings and powders (other than medicinal powders) sweetened with sugar or other sweetening matter except saccharin, and not containing cocoa, and also sweetmeats, caramel, jams, marmalades, and jellies not containing cocoa or saccharin, and also peels and fruits candied, crystallised or otherwise preserved with sugar or any other sweetening matter except saccharin, and not containing cocoa.
(4) The provisions of section 8 of the Finance Act, 1919, shall apply to the duty mentioned in this section with the substitution of the expression “Saorstát Eireann ” for the expression “Great Britain and Ireland,” and as though sugar confectionery as defined in this section were included in the Second Schedule to that Act in the list of goods to which five-sixths of the full rate is made applicable as a preferential rate.
Duty on cocoa preparations.
16.—(1) A customs duty at the rate of sixpence on the pound shall be charged, levied, and paid on all preparations made from or containing cocoa in any form imported into Saorstát Eireann on or after the 26th day of April, 1924, in addition to any duty which may be chargeable in respect of any spirits or saccharin contained in any such preparation but in lieu of any duty which might otherwise be chargeable on any other ingredient contained in any such preparation.
(2) The provisions of section 8 of the Finance Act, 1919, shall apply to the duty mentioned in this section, with the substitution of the expression “Saorstát Eireann” for the expression “Great Britain and Ireland,” and as though preparations made from or containing cocoa in any form were included in the Second Schedule to that Act in the list of goods to which five-sixths of the full rate is made applicable as a preferential rate.
Increase of customs duty on certain table waters.
17.—The customs duty now chargeable under section 7 of the Finance Act, 1916, on certain table waters specified and defined in that section at the rate of fourpence per gallon shall on and after the 26th day of April, 1924, be charged, levied, and paid at the increased rate of eightpence per gallon.
Duty on candles.
18.—A customs duty of an amount equal to ten per cent. of the value of the article shall be charged, levied, and paid on all candles including tapers and nightlights imported into Saorstát Eireann on or after the 1st day of July, 1924.
Duty on boots, shoes, etc.
19.—(1) A customs duty of an amount equal to fifteen per cent. of the value of the article shall be charged, levied, and paid on all boots, shoes, slippers, goloshes, sandals, and clogs, and, with the exceptions hereinafter mentioned, all shaped soles and shaped heels (whether complete or in parts) and all shaped uppers imported into Saorstát Eireann on or after the 5th day of May, 1924.
(2) The duty imposed by this section shall not be charged or levied on any shaped rubber soles or heels, or parts of such soles or heels, intended and capable of being used only for attachment to the soles or heels of complete boots or shoes.
Duty on empty bottles.
20.—(1) A customs duty of an amount equal to thirty-three and one-third per cent. of the value of the article shall (with the exceptions hereinafter mentioned) be charged, levied, and paid on all empty glass bottles of a kind ordinarily used for bottling beer, wine, or spirits, imported into Saorstát Eireann on or after the 12th day of May, 1924.
(2) The duty imposed by this section shall not be charged or levied on any bottles of clear or white glass, or on any bottles of a kind ordinarily used solely for bottling liqueurs, perfumed spirits, or medicinal spirits and not adaptable for use in bottling other spirits or beer or wine.
Duties on soap.
21.—A customs duty of an amount equal to ten per cent. of the value of the article shall be charged, levied, and paid on all soap, soap substitutes, and soap powders imported into Saorstát Eireann on or after the 1st day of July, 1924, in addition to any duty which may be chargeable in respect of any spirits contained therein.
Stamp duty on customs entries.
22.—(1) Every customs entry form (not being a duplicate of any such form) required by law to be furnished by an importer, or the agent of an importer, of goods into Saorstát Eireann on or after the 1st day of September, 1924, shall bear an adhesive stamp of a value equal to the amount of sixpence in respect of each consignment of goods mentioned in the entry form, and such stamp shall be affixed to the entry form by the importer or his agent before the entry form is furnished to the proper Officer of Customs and Excise.
(2) The stamp duty imposed by sub-section (1) of this section on customs entry forms shall, for the purposes of this section and for all other purposes, be deemed to be a duty of customs.
(3) No entry shall be valid for the purposes of the Customs Acts unless it is stamped as required by sub-section (1) of this section.
(4) For the purposes of this section, the word “consignment” means any goods for which an entry is required and in respect of which a separate description must be stated on such entry in accordance with the Official Import List.
(5) The provisions (including the penal provisions) of the Stamp Duties Management Act, 1891, as amended by any subsequent Act, and of section 65 of the Post Office Act, 1908, shall apply to the stamps used for the purposes of this section.
(6) The Revenue Commissioners may make regulations for securing the payment of the stamp duty imposed by this section and generally for giving effect to the provisions of this section.
(7) The provisions of this section shall not apply to entries in respect of goods imported through the Parcels Post.
Sub-section (4) of section 13 of Finance (No. 2) Act, 1915, not to apply to certain motor cars and bodies of motor cars.
23.—(1) On and after the passing of this Act sub-section (4) (which exempts certain motor cars and component parts of motor cars from the new import duties therein mentioned) of section 13 of the Finance (No. 2) Act, 1915, shall not apply—
(a) to any motor cars constructed and adapted for use and intended to be used solely as motor omnibuses or in connection with the conveyance of goods or burden in the course of trade or husbandry, or
(b) to any bodies for any such motor cars, imported into Saorstát Eireann on or after the 1st day of July 1924.
(2) Where it is shown to the satisfaction of the Revenue Commissioners that any motor car, imported into Saorstát Eireann on or after the said 1st day of July, 1924, and on which customs duty has been duly paid, is constructed and adapted for use and is intended to be used solely as a motor omnibus or in connection with the conveyance of goods or burden in the course of trade or husbandry, the Revenue Commissioners may, subject to such conditions (if any) as they may think fit to impose, repay such proportion of the customs duty so paid on such motor car as they shall determine to have been paid in respect of the chassis and accessories (if any) of such motor car.
Section 8 of the Finance Act, 1919, not to apply to unmanufactured tobacco.
24.—(1) Section 8 of the Finance Act, 1919, in so far as that section applies to unmanufactured tobacco shall as from the 26th day of April, 1924, cease to apply to such tobacco, and on and after the date aforesaid the customs duty on unmanufactured tobacco shall in all cases be charged at the full rate of duty applicable thereto.
(2) For the purposes of this section the expression “manufactured tobacco” shall be substituted for the word “tobacco” in the Second Schedule to the Finance Act, 1919, in the list of goods to which five-sixths of the full rate is made applicable as a preferential rate.
Minimum charge of customs duty.
25.—(1) Where on or after the 1st day of June, 1924, the customs duty on any individual class of goods liable to any customs duty contained in one consignment or parcel would, when computed according to the laws for the time being in force in relation to customs duties, amount to less than two shillings and sixpence, such customs duties shall (except as hereinafter mentioned) be charged on such goods at the fixed minimum sum of two shillings and sixpence.
(2) This section shall not apply to—
(a) bona fide trade samples consigned to recognised traders; or
(b) any goods which are imported by road, accompanied by the importer, and shown to the satisfaction of the Revenue Commissioners to be imported solely for use as household supplies by the importer, or his family, or (where the importer is a domestic or farm servant) his employer; or
(c) any goods brought into Saorstát Eireann as baggage by any passenger or by any person employed on any conveyance which is being used for the importation of goods by sea, rail, road, or air, or which is itself being imported.
Repeal of excise duty and excise licence on playing cards.
26.—From and after the passing of this Act the duties of excise imposed for or in respect of every pack of playing cards made fit for sale or use in Saorstát Eireann, and for or upon every licence to be taken out annually by any person who shall make as well as sell playing cards in Saorstát Eireann shall cease and determine.
Repeal of customs duties on certain articles made with or containing spirit.
27.—The customs duties chargeable under sub-section (2) of section 81 of the Finance (1909-10) Act, 1910, and Part II of the Third Schedule to that Act on certain specified articles in which spirit is contained or in the manufacture of which spirit is used shall cease to be chargeable as from the 1st day of May, 1924.
Repeal of duties imposed by Safeguarding of Industries Act, 1921.
28.—The customs duties chargeable under Part I or by virtue of any orders made under Part II of the Safeguarding of Industries Act, 1921, shall cease to be chargeable as from the 12th day of May, 1924.
Duty free admission of certain re-imported goods.
29.—(1) Section 6 of the Customs and Inland Revenue Act, 1879, shall not apply to articles liable to any of the duties imposed by sections 15, 16 and 18 to 22 of this Act respectively so far as regards the liability of such articles to any of those duties.
(2) Every such article as is mentioned in the foregoing sub-section which is re-imported into Saorstát Eireann after exportation therefrom shall be exempt from any of the duties referred to in the said sub-section if it is shown to the satisfaction of the Revenue Commissioners either—
(a) that the article had not been imported previous to its exportation; or
(b) that the article had been first imported prior to the date whereon whichever of the duties aforesaid is chargeable on such article first became chargeable; or
(c) that the article had been first imported on or after the date aforesaid and the duty aforesaid had been duly paid thereon.
(3) Any article which is imported into Saorstát Eireann after having been previously imported into and exported from Saorstát Eireann by way of transit only under bond shall not be deemed to be re-imported into Saorstát Eireann within the meaning of this section.
Determination of value of dutiable articles.
30.—The value of any article for the purposes of this Part of this Act shall be taken to be the price which an importer would give for the article if the article were delivered, freight and insurance paid, in bond at the place of importation, and duty shall be paid on that value as fixed by the Revenue Commissioners.
PART III.
DEATH DUTIES.
Rates of estate duty.
31.—The scale of rates of estate duty set out in the Second Schedule to this Act shall in the case of persons dying on or after the 1st day of April, 1924, be substituted for the scale set out in the Third Schedule to the Finance Act, 1919.
Amendment of section 2 of Finance Act, 1894.
32.—(1) Sub-section (1) of section 2 of the Finance Act, 1894, shall, in the case of a person dying on or after the 1st day of April, 1924, be read as if there were added after paragraph (d) thereof the following paragraph—
“(e) Any personal or moveable property situate out of Saorstát Eireann taken as a donatio mortis causâ made by any person dying domiciled in Saorstát Eireann, or taken under a disposition made by any person dying domiciled in Saorstát Eireann and purporting to operate as an immediate gift inter vivos whether by way of transfer, delivery, declaration of trust, or otherwise which shall not have been bona fide made at least three years before the death of the deceased, and any personal or moveable property situate out of Saorstát Eireann taken under any gift, whenever made, by any person dying domiciled in Saorstát Eireann of which bona fide possession and enjoyment shall not have been assumed by the donee immediately upon the gift and thenceforward retained to the entire exclusion of the donor or of any benefit to him by contract or otherwise.”
(2) In the case of property passing on the death of a person dying on or after the 1st day of April, 1924, sub-section (2) of section 2 of the Finance Act, 1894, shall be read as if there were inserted therein immediately after the word “property” the words “(other than the property referred to in paragraph (e) of sub-section (1) of this section)” and as if there were added thereto immediately after the word “passes” the words “or but for the provisions of section 38 of the Stamp Duties (Ireland) Act, 1842, or of section 18 of the Succession Duty Act, 1853.”
Estate duty on settled property situate out of Saorstát Eireann.
33.—Where in the case of persons dying on or after the 1st day of April, 1924, property situate out of Saorstát Eireann is bequeathed to or settled on different persons in succession, and legacy duty or succession duty has, whether before or after the commencement of this Act, been paid thereon, such duty shall, for the purposes of sub-section (2) of Section 2 of the Finance Act, 1894 (which provides that property situate out of Saorstát Eireann shall be deemed to be included in property passing on the death of the deceased only if legacy or succession duty is payable in respect thereof, or would be so payable but for the relationship of the person to whom it passes) be deemed to be payable in respect of the property on the death of each of those persons in succession notwithstanding that the whole amount of the duty was paid on one death only, as in the case of a legacy to one person.
Repeal of enactments in Third Schedule.
34.—The several enactments mentioned in the Third Schedule to this Act (which enactments relate to the death duties on property passing on the deaths of certain British sailors and soldiers and certain other British subjects) shall, to the extent mentioned in the third column of the said Schedule, not apply to property passing on the death of any person dying on or after the 1st day of April, 1924, and are hereby repealed accordingly.
PART IV.
CORPORATION PROFITS TAX.
Relief from double corporation profits tax.
35.—(1) If any company, which is incorporated by or under the law in force in Saorstát Eireann and has paid or is liable to pay corporation profits tax in Saorstát Eireann, proves to the satisfaction of the Revenue Commissioners that such company is liable to pay and has paid corporation profits tax in Great Britain or Northern Ireland, the Revenue Commissioners shall allow relief in accordance with this section from corporation profits tax on so much of the profits of the company (as reduced in accordance with paragraph (a) of the proviso to sub-section (1) of section 52 of the Finance Act, 1920) as is liable to corporation profits tax both in Saorstát Eireann and in Great Britain or Northern Ireland.
(2) The relief from corporation profits tax to be allowed under this section shall be allowed at whichever of the following rates is the lower, that is to say:—
(a) the rate determined by dividing the amount of corporation profits tax actually payable in Saorstát Eireann before granting any relief under this section by the full amount of the profits of the company assessed in Saorstát Eireann as reduced in accordance with paragraph (a) of the proviso to sub-section (1) of section 52 of the Finance Act, 1920; and
(b) the rate determined by dividing the amount of corporation profits tax actually payable in Great Britain or Northern Ireland by the amount of the profits charged in Great Britain or Northern Ireland as reduced in manner aforesaid.
(3) Where a company entitled to relief under this section in respect of any accounting period does not establish its claim to such relief before the date upon which the duty for that accounting period becomes payable, the relief shall be granted by way of repayment.
(4) Notice of any claim for relief under this section together with particulars of the claim shall be given in writing to the inspector of taxes either—
(a) within two months after the payment of the corporation profits tax in Great Britain or Northern Ireland for the accounting period to which the claim relates; or
(b) where the claim relates to any accounting period ending on or before the 31st day of March, 1924, on or before the 31st day of March, 1925; or
(c) where the claim relates to any accounting period ending after the 31st day of March, 1924, within twelve months after the expiration of the accounting period to which the claim relates.
(5) Where a company is dissatisfied with the decision of the Revenue Commissioners on any claim for relief under this section, or where an objection to any such claim is made by the inspector of taxes, the claim shall be referred to and heard and determined by the commissioners for the special purposes of the Income Tax Acts, who shall for that purpose have power, if they think fit, to summon witnesses and examine them upon oath, and also power to determine the rate at which relief is to be given, the amount of such relief, and all other matters incidental to the claim.
(6) Section 149 (which relates to the statement of a case for the High Court) and section 196 (which relates to appeals from the special commissioners) of the Income Tax Act, 1918, as amended by this Act shall apply to the determination by the special commissioners of claims referred to them under this section in like manner as those sections as so amended respectively apply to the determinations mentioned therein.
(7) This section shall apply only to any accounting period ending on or after the 1st day of April, 1923, and where part of an accounting period is before and part is after the beginning of the 1st day of April, 1923, the Revenue Commissioners may for the purpose of this section apportion the total profits of the company for such accounting period between the part of such accounting period which ends on the 31st day of March, 1923, and the part thereof which begins on the 1st day of April, 1923, in proportion to the respective lengths of those parts, and each of such parts of such accounting period shall be deemed to be an accounting period for the purposes of this section.
No deduction for tax paid in Great Britain or Northern Ireland.
36.—In estimating the profits of any company for the purposes of corporation profits tax no deduction shall be made on account of the payment or liability to pay corporation profits tax in Great Britain or Northern Ireland.
PART V.
MISCELLANEOUS AND GENERAL.
Taxation on certain British government and municipal securities.
37.—(1) Section 47 of the Finance (No. 2) Act, 1915 (which relates to the exemption of certain British government securities from taxation) shall not operate to exempt from any taxation to which but for that section as adapted it would be liable, the capital or interest of any of the securities therein referred to so long as they are in the beneficial ownership of persons who are either domiciled or ordinarily resident in Great Britain or Northern Ireland.
(2) Section 63 of the Finance Act, 1916 (which relates to the exemption of certain British municipal securities from taxation) shall not operate to exempt from any taxation to which but for that section as adapted it would be liable, the capital or interest of any of the securities therein referred to so long as they are in the beneficial ownership of persons who are either domiciled or, being British subjects, are ordinarily resident in Great Britain or Northern Ireland.
(3) This section shall apply—
(a) as regards death duties, in the case of property passing on the death of a person who dies on or after the 1st day of April, 1924; and
(b) as regards income tax and super tax, to any financial year beginning on or after the 6th day of April, 1924.
Recovery of moneys due in respect of taxes and duties.
38.—(1) Every sum due in respect of a tax or duty now under the care and management of the Revenue Commissioners or which is by this Act or shall by any future Act of the Oireachtas be placed under the care and management aforesaid, and also every fine, penalty, or forfeiture incurred in connection with any such tax or duty, shall be deemed to be a debt due to the Minister for Finance for the benefit of the Central Fund and shall be payable to the Revenue Commissioners and may (without prejudice to any other mode of recovery thereof) be sued for and recovered by action, or other appropriate proceeding, at the suit of the Attorney-General in any court of competent jurisdiction.
(2) Moneys due or payable to or for the benefit of the Central Fund shall have and be deemed always to have had attached to them all such rights, privileges, and priorities as have heretofore attached to debts due to the Crown.
Adaptation of enactments relating to bonds.
39.—(1) From and after the passing of this Act, every provision contained in any Act to which this section applies requiring or authorising a bond to be entered into shall be sufficiently complied with by entering into a bond with the Minister for Finance, and every mention or reference contained in any Act to which this section applies of or to a bond entered into under or in pursuance of any such Act shall be construed and take effect as including a mention of or reference to a like bond entered into with the Minister for Finance.
(2) Every bond which has heretofore been entered into under or in pursuance of any Act to which this section applies (including bonds entered into with the Revenue Commissioners by virtue of section 18 of the Finance Act, 1923 (No. 21 of 1923)) and every bond which shall hereafter be entered into with the Minister for Finance by virtue of this section may be enforced by proceedings at the suit of the Attorney-General in any court of competent jurisdiction.
(3) This section applies to every Act of the United Kingdom Parliament which was in force in Saorstát Eireann on the 31st day of March, 1923, and which related to any of the taxes or duties mentioned in the Finance Act, 1923 (No. 21 of 1923) or in the Schedule thereto or to the management of any such taxes or duties.
Relaxation of obligation to secrecy in certain cases.
40.—The obligation as to secrecy imposed by any enactment with regard to a tax to which an order made by the Governor-General under the Double Taxation (Relief) Act, 1923 (No. 8 of 1923) relates shall not prevent and shall be deemed never to have prevented the disclosure to any authorised officer of the Government of Northern Ireland of such facts as may be necessary to enable relief to be given in accordance with the arrangements confirmed by such order.
Care and management of taxes and duties.
41.—All taxes and duties imposed or continued by this Act are hereby placed under the care and management of the Revenue Commissioners.
Definitions of Customs Acts, and Income Tax Acts.
42.—(1) In this Act and every other Act of the Oireachtas relating to the customs, the expression “the Customs Acts” shall mean and include every British Statute relating to the customs as well as this Act and every other Act of the Oireachtas relating to the customs.
(2) In this Act and every other Act of the Oireachtas relating to inland revenue, the expression “the Income Tax Acts” shall mean and include every British Statute relating to income tax as well as this Act and every other Act of the Oireachtas relating to inland revenue.
Repeals.
43.—(1) The several enactments specified in the Fourth Schedule to this Act are hereby repealed to the extent mentioned in the third column of the said Schedule.
(2) The repeal of the Safeguarding of Industries Act, 1921, effected by this section shall take effect as from the 12th day of May, 1924, and the other repeals effected by this section shall take effect as on and from the 6th day of April, 1924, in so far as the repealed enactments relate to income tax or to super tax, and as on and from the 1st day of April, 1924, in so far as the repealed enactments relate to any other tax or any duty.
Short title, construction and commencement.
44.—(1) This Act may be cited as the Finance Act, 1924.
(2) Part I. of this Act shall be construed together with the Income Tax Acts, and Part II. of this Act, so far as it relates to duties of customs, shall be construed together with the Customs Acts, and so far as it relates to duties of excise shall be construed together with the British Statutes and Acts of the Oireachtas which relate to the duties of excise and the management of those duties.
(3) So much of this Act as relates to income tax or to super tax shall be deemed to come into force on and shall take effect as from the 6th day of April, 1924, and, so far as is not inconsistent with the terms thereof, so much of this Act as relates to any other tax or any duty shall be deemed to come into force on and shall take effect as from the 1st day of April, 1924.
FIRST SCHEDULE.
Rules to be added to the
Rules applicable to Schedule C.
Rules as to interest, &c., payable out of the public Revenue of Saorstát Eireann through the National Land Bank.
1. The National Land Bank as respects any interest, annuities, dividends, or shares of annuities payable out of the Public Revenue of Saorstát Eireann and entrusted to it for payment or distribution, shall, when any payment becomes due, deliver to the special commissioners true accounts in books provided for the purpose of—
(a) all interest, annuities, dividends, or shares of annuities entrusted to it for payment to the persons entitled thereto;
(b) the amount of tax chargeable thereon at the rate in force at the time of payment without any other deduction than is allowed by the Income Tax Acts.
2. The aforesaid accounts shall distinguish the separate account of each person.
3. The special commissioners shall have all necessary powers in relation to the examining, auditing, checking and clearing the books and accounts aforesaid, and shall assess and charge the interest, annuities, dividends or shares of annuities at the rate of tax in force at the time of payment but reduced by the amount of the exemptions (if any) allowed by them, and shall give notice of the amount so assessed and charged to the National Land Bank.
4. The National Land Bank shall, before any payment is made by it, retain the amount of the tax for the purpose of the Income Tax Acts.
5. The retaining of the amount shall be deemed a payment of the tax by the persons entitled to the interest, annuities, dividends, or shares of annuities, and shall be allowed by them on receipt of the residue thereof, and the National Land Bank shall be acquitted and discharged of a sum equal to the amount retained as though that sum had been actually paid.
6. Money so set apart and retained shall be paid to the Accountant-General of Revenue.
SECOND SCHEDULE.
Scale of Rates of Estate Duty.
Where the Principal Value of the Estate | Estate Duty shall be payable at the Rate per cent. of | ||||||
£ | £ | ||||||
Exceeds | 100 | and | does | not | exceed | 500 | 1 |
” | 500 | ” | ” | 1,000 | 2 | ||
” | 1,000 | ” | ” | 5,000 | 3 | ||
” | 5,000 | ” | ” | 10,000 | 4 | ||
” | 10,000 | ” | ” | 15,000 | 5 | ||
” | 15,000 | ” | ” | 20,000 | 6 | ||
” | 20,000 | ” | ” | 25,000 | 7 | ||
” | 25,000 | ” | ” | 30,000 | 8 | ||
” | 30,000 | ” | ” | 40,000 | 9 | ||
” | 40,000 | ” | ” | 50,000 | 10 | ||
” | 50,000 | ” | ” | 60,000 | 11 | ||
” | 60,000 | ” | ” | 70,000 | 12 | ||
” | 70,000 | ” | ” | 90,000 | 13 | ||
” | 90,000 | ” | ” | 110,000 | 14 | ||
” | 110,000 | ” | ” | 130,000 | 15 | ||
” | 130,000 | ” | ” | 150,000 | 16 | ||
” | 150,000 | ” | ” | 175,000 | 17 | ||
” | 175,000 | ” | ” | 200,000 | 18 | ||
” | 200,000 | ” | ” | 225,000 | 19 | ||
” | 225,000 | ” | ” | 250,000 | 20 | ||
” | 250,000 | ” | ” | 300,000 | 21 | ||
” | 300,000 | ” | ” | 350,000 | 22 | ||
” | 350,000 | ” | ” | 400,000 | 23 | ||
” | 400,000 | ” | ” | 450,000 | 24 | ||
” | 450,000 | 25 | |||||
THIRD SCHEDULE.
Enactments repealed in relation to property passing on the deaths of certain British sailors and soldiers, and certain other British subjects.
Session and Chapter. | Short title. | Extent of Repeal. |
57 & 58 Vict. c. 30. | Finance Act, 1894. | In sub-section (1) of section 8 the words “and for the exemption of the property of Common seamen, marines, or soldiers who are slain or die in the service of Her Majesty.” |
63 & 64 Vict. c. 7. | Finance Act, 1900. | Section 14. |
4 & 5 Geo. V. c. 76. | Death Duties (Killed in War) Act, 1914. | The whole Act. |
5 & 6 Geo. V. c. 89. | Finance (No. 2) Act, 1915. | Section 46. |
7 & 8 Geo. V. c. 31. | Finance Act, 1917. | Section 29. |
8 & 9 Geo. V. c. 15. | Finance Act, 1918. | Section 44. |
9 & 10 Geo. V. c. 32. | Finance Act, 1919. | Section 31. |
11 & 12 Geo. V. c. 32. | Finance Act, 1921. | Section 43. |
FOURTH SCHEDULE.
Enactments Repealed.
Session and Chapter. | Short Title. | Extent of Repeal. |
16 & 17 Vict. c. 107 | Customs Consolidation Act, 1853. | Sections 114 and 115. |
25 & 26 Vict. c. 22. | Revenue Act, 1862 | Sections 27 to 37 and so much of Schedule C as relates to playing cards. |
54 & 55 Vict. c. 38 | Stamp Duties Management Act, 1891 | In section 26, the words “or playing cards.” |
8 Edw. VII. c. 16 | Finance Act, 1908 | In sub-section (4) of section 4, the words “and playing cards.” |
10 Edw. VII. & 1 Geo. V. c. 8. | Finance (1909-10) Act 1910. | Sub-section (2) of section 81 and Part II. of the Third Schedule. |
8 & 9 Geo. V. c. 40. | Income Tax Act, 1918. | Section 2 from the word “except” to the end of the section; section 22; sub-section (3) of section 105; section 131; paragraph (b) of sub-section (2) of section 157 from the words “and weekly ” to the end of the paragraph; sub-section (4) of section 157; sub-section (2) of section 169; paragraphs (b) and (c) of section 236; Rule 2 of the Rules applicable to Cases I. and II. of Schedule D. |
11 & 12 Geo. V. c. 32. | Finance Act, 1921. | Sections 13 and 29; section 53 from the beginning of the section to the words “Finance Act, 1920, and.” |
11 & 12 Geo. V. c. 47. | Safeguarding of Industries Act, 1921. | The whole Act. |
12 & 13 Geo. V. c. 17. | Finance Act, 1922. | Sub-section (2) of section 18 and the proviso to sub-section (3) of section 18. |
No. 21 of 1923. | Sections 16 and 18. |